Labor Smart (LTNC) 10-Q 18 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	3 Months Ended
	Mar. 27, 2015	15-May-15
Document And Entity Information
Entity Registrant Name	LABOR SMART, INC.
Entity Central Index Key	1522469
Document Type	10-Q
Document Period End Date	27-Mar-15
Amendment Flag	FALSE
Current Fiscal Year End Date	-15
Is Entity a Well-known Seasoned Issuer?	Yes
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		2,960,721,735
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015

Balance_Sheets

Balance Sheets (USD $)	Mar. 27, 2015	Dec. 26, 2014
Current assets
Cash	$111,608	$68,972
Accounts receivable, net	2,500,671	3,068,798
Marketable securities, available for sale	79,434	99,954
Prepaid expense	139,927	322,855
Other assets	196,403	453,341
Total current assets	3,028,043	4,013,920
Deposits	75,183	80,283
Property and equipment, net	102,477	98,790
Customer relationships, net	335,732	385,436
Workers' compensation insurance collateral	670,543	536,771
Total long-term assets	1,183,935	1,101,280
Total assets	4,211,978	5,115,200
Current liabilities
Accounts payable and accrued liabilities	162,447	190,517
Loan payable to factor	1,302,173	1,638,771
Payroll taxes payable	1,622,974	1,303,337
Notes payable, related party	14,725	14,725
Contingent liability	122,129	122,129
Convertible notes payable, net of unamortized discount of $714,660 and $1,487,875, respectively	3,744,754	3,894,678
Convertible note payable, derivative liability	475,371	603,639
Total current liabilities	7,444,573	7,767,796
Contingent liability	26,820	43,733
Total liabilities	7,471,393	7,811,529
Stockholders' deficit
Preferred stock, ($.0001 par value, 5,000,000 shares authorized; none issued and outstanding) Series A Preferred stock, ($.0001 par value, 51 shares authorized; 51 issued and outstanding as of March 27, 2015 and December 26, 2014, respectively.
Common stock; $0.00001 par value; 20,000,000,000 shares authorized, 2,960,721,735 and 180,455,103 issued and outstanding as of March 27, 2015 and December 26, 2014, respectively.	29,606	1,805
Additional paid-in capital	6,440,565	5,550,383
Accumulated deficit	-9,775,537	-8,313,284
Accumulated other comprehensive income(loss)	45,951	64,767
Total stockholder's deficit	-3,259,415	-2,696,329
Total liabilities and stockholders' deficit	4,211,978	5,115,200
Series A Preferred Stock [Member]
Stockholders' deficit
Preferred stock, ($.0001 par value, 5,000,000 shares authorized; none issued and outstanding) Series A Preferred stock, ($.0001 par value, 51 shares authorized; 51 issued and outstanding as of March 27, 2015 and December 26, 2014, respectively.

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Mar. 27, 2015	Dec. 26, 2014
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	2,960,721,735	180,455,103
Common stock, shares outstanding	2,960,721,735	180,455,103
Series A Preferred Stock [Member]
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	51	51
Preferred stock, shares issued	51	51
Preferred stock, shares outstanding

Statements_of_Operations

Statements of Operations (USD $)	3 Months Ended
	Mar. 27, 2015	Mar. 31, 2014
Income Statement [Abstract]
Revenues	$4,711,167	$4,792,941
Cost of sales	3,483,799	3,685,229
Gross profit	1,227,368	1,107,712
Operating expenses
Payroll expenses	826,685	443,654
Bad debt expense	21,764	11,982
General and administrative expense	940,004	928,351
Total operating expenses	1,788,453	1,383,987
Operating loss	-561,085	-276,275
Other income (expenses)
Interest and finance expense	-1,027,707	-798,446
Gain on change in fair value in derivative liability	128,268	10,656
Gain (loss) on sale of securities	-1,729	-443
Total other income (expenses)	-901,168	-788,233
Net loss	-1,462,253	-1,064,508
Other comprehensive income (loss):
Unrealized gain (loss) on marketable securities	-18,816	2,151
Other comprehensive income (loss)	-18,816	2,151
Comprehensive loss	($1,481,069)	($1,062,357)
Basic loss per common share	$0	$0
Basic weighted average common shares outstanding	1,463,486,614	21,454,557

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	3 Months Ended
	Mar. 27, 2015	Mar. 31, 2014
Cash flows from operating activities:
Net loss	($1,462,253)	($1,064,508)
Stock-based compensation	15,104	57,156
Interest and financing costs	910,283	695,918
Depreciation and amortization	61,892	28,212
Bad debt expense	21,764	11,982
(Gain) loss on sale of securities	1,729	443
(Gain) on change in fair value of derivative liability	-128,268	-10,656
Changes in operating assets and liabilities:
Increase in accounts receivables	546,363	-31,897
Increase in prepaid expense and deposits	182,928	-9,131
Increase in other assets	128,266	-60,244
Increase in accounts payable and accrued liabilities	-28,070	105,928
Increase in payroll taxes payable	319,637	-90,844
Net cash used by operating activities	569,375	-379,623
Cash flows from investing activities:
Purchase of fixed assets	-15,875	-36,625
Proceeds from sale of marketable securities	9,089	21,805
Purchase of marketable securities	9,114	55,325
Net cash used by investing activities	-15,900	-70,145
Cash flows from financing activities:
Proceeds from convertible notes payable		1,237,395
Payment on convertible notes payable	-153,000	-89,000
Proceeds from notes payable- related party		-7,500
Payment on notes payable - related party	-336,598	-101,986
Payments on contingent liability	-21,241	-43,796
Net cash provided by financing activities	-510,839	995,113
Net change in cash	42,636	545,345
Cash, beginning of period		178,539
Cash, end of period	111,608	723,884
Supplemental disclosure of cash flow information:
Interest paid	117,424	102,528
Taxes paid
Shares issued for convertible notes	$456,447	$210,000

NATURE_OF_OPERATIONS

NATURE OF OPERATIONS	3 Months Ended
	Mar. 27, 2015
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. 27, 2015
Going Concern
GOING CONCERN	NOTE 2 –GOING CONCERN
	The accompanying consolidated 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. At March 27, 2015, the Company had an accumulated deficit of $9,755,537 and negative working capital of $4,416,530. Also, the Company had a net loss of $1,462,253 for three months ended March 27, 2015. Additionally, the operating activities of the Company provided $569,375 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 consolidated 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. 27, 2015
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation
	These consolidated 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 (“US GAAP”). On January 20, 2015, the Company incorporated a 100% owned subsidiary, Skill Corp, Inc. On March 2, 2015, the Company incorporated the following 100% owned subsidiaries: LSI Corp, LLC, Labor Smart TN, LLC, Labor Smart SE, LLC, Labor Smart SE II, LLC, Labor Smart NAT, LLC, Labor Smart GA, LLC and Labor Smart MW, LLC which are included in these consolidated financial statements. All significant inter-company accounts and transactions have been eliminated.
	The Company has a 52-53 week fiscal year ending on the Friday closest to December 31.  This change was effective with the end of the registrant’s fiscal second quarter ended June 26, 2014. The change to a 52-53 week fiscal year was retroactively applied as if it was adopted as of January 1, 2014. The registrant’s current fiscal year ends on December 25, 2015 and comprises 52 weeks.
	Pursuant to the rules and regulations of the Securities and Exchange Commission for Form 10-Q, the condensed consolidated financial statements, footnote disclosures and other information normally included in consolidated financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. The condensed consolidated financial statements contained in this report are unaudited but, in the opinion of management, reflect all adjustments, consisting of only normal recurring adjustments, necessary for a fair presentation of the condensed consolidated financial statements.
	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 27, 2015 and December 26, 2014 as follows:
			Fair Value Measurements as of March 27, 2015 Using:
				Total Carrying Value as of			Quoted Market Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
				3/27/15			(Level 1)		(Level 2)		(Level 3)
	Assets:
	Equity securities		$	42,267		$	42,267	$	0	$	0
	Warrant			37,167			0		0		37,167
	Total		$	79,434		$	42,267	$	0	$	37,167
	Liabilities:
	Convertible note payable derivative liability		$	473,012		$	0	$	0	$	473,012
	Warrant derivative liability			2,359			0		0		2,359
	Contingent consideration payable			148,949			0		0		148,949
	Total		$	624,320		$	0	$	0	$	624,320
			Fair Value Measurements as of December 26, 2014 Using:
				Total Carrying Value as of			Quoted Market Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
				12/26/14			(Level 1)		(Level 2)		(Level 3)
	Assets:
	Equity securities		$	52,610		$	52,610	$	0	$	0
	Warrant			47,344			0		0		47,344
	Total		$	99,954		$	52,610	$	0	$	47,344
	Liabilities:
	Convertible note payable derivative liability		$	601,345		$	0	$	0	$	601,345
	Warrant derivative liability			2,294			0		0		2,294
	Contingent consideration payable			165,862			0		0		165,862
	Total		$	769,501		$	0	$	0	$	769,501
	Changes in convertible note payable derivative liability during the three months ended March 27, 2015 were as follows:
	Opening balance at December 26, 2014	$601,345
	Gain on change in fair value of derivative
	liability	-128,333
	Closing balance at March 27, 2015	$473,012
	Changes in warrant derivative liability during the three months ended March 27, 2015 were as follows:
	Opening balance at December 26, 2014	$       2,294
	Loss on change in fair value of derivative
	liability	65
	Closing balance at March 27, 2015	$2,359
	Equity securities comprise publicly traded shares of common stock. The warrant gives the Company, the right but not the obligation, to purchase 100,000 shares of Science to Consumers, Inc. (formerly Argon Beauty Corp.) (OTCBB:BEUT). The warrant is valued at the end of each accounting period using the Black Scholes option valuation model using the following inputs at March 27, 2015: stock price $0.41, exercise price $0.50, expected life 2.48 years, volatility 218%, dividends 0% and discount rate 1.08%.
	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. The Company maintains its cash in bank deposit accounts which may exceed federally insured limits. As of March 27, 2015, the Company’s accounts are insured for $250,000 by FDIC for US bank deposits.
	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 consolidated 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 recorded 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 Notes are deferred and amortized in our statements 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 consolidated 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
	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 27, 2015 and December 26, 2014, factored accounts receivable total $1,341,980 and $1,638,771, 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 27, 2015 and December 26, 2014, the Company has recorded an allowance of $110,605 and$110,605, respectively.
	Property and 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.
		27-Mar-15		26-Dec-14
Office equipment and furniture		$    147,170		$    131,295
Less: accumulated depreciation		-44,693		-32,505
		$      102,477		$   98,790
Depreciation expense for three months ended March 27, 2015 and 2014 was $12,188 and $4,039, respectively.
Customer Relationships
Customer relationships comprise customer lists acquired from Qwik Staffing Solutions, Inc. on April 29, 2013 with an estimated fair value of $294,100, from Shirley’s Employment Service, Inc. on April 9, 2014 with an estimated fair value of $162,461 and from Kwik Jobs on September 26, 2014 with an estimated fair value of $141,529. Customer lists are amortized on a straight-line basis over three years.
		27-Mar-15		26-Dec-14
Customer lists		$     598,090		$     598,090
Less: accumulated amortization		-262,358		-212,654
		$     335,732		$     385,436
Amortization expense for the three months ended March 27, 2015 and March 31, 2014 was$49,704 and $24,173 respectively.
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. Potentially dilutive common shares outstanding stock options assumed to be exercised or vested and paid out of shares of common stock and warrants assumed to be exercised. Outstanding stock options and warrants are disclosed in Note 11 Stockholders Equity.
Convertible Notes Payable
	i)	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.
	ii)	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 a respective debt discount. The Company records debt discounts in connection with raising funds through the issuance of convertible debt (see Note 10). 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.
	iii)	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 promissory 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 consolidated 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
In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (“FASB ASU 2014-09”). This standard update clarifies the principles for recognizing revenue and develops a common revenue standard for U.S. generally accepted accounting principles (GAAP) and International Financial Reporting Standards. The standard update intends to provide a more robust framework for addressing revenue issues; improve comparability of revenue recognition practices across entities, industries, jurisdictions, and capital markets; and provide more useful information to users of consolidated financial statements through improved disclosure requirements. Upon adoption of this standard update, the Company expects that the allocation and timing of revenue recognition will be impacted. The provisions of FASB ASU 2014-09 are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period, and are to be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. Early application is not permitted. The Company is currently evaluating the impact that this standard update will have on its consolidated financial statements.
In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements - Going Concern. The new standard requires management of public and private companies to evaluate whether there is substantial doubt about the entity’s ability to continue as a going concern and, if so, disclose that fact. Management will also be required to evaluate and disclose whether its plans alleviate that doubt. The standard requires management to evaluate, for each reporting period, whether there are conditions or events that raise substantial doubt about a company’s ability to continue as a going concern within one year from the date the financial statements are issued. The new standard is effective for annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early adoption is permitted. The Company does not expect the adoption of the ASU to have a significant impact on our consolidated financial statements
The Company has implemented all new accounting pronouncements that are in effect and that may impact its consolidated financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its consolidated financial statements.

PREPAID

PREPAID	3 Months Ended
	Mar. 27, 2015
Notes to Financial Statements
PREPAID	NOTE 4 – PREPAID
	As of March 27, 2015 and December 26, 2014, the Company had prepaid expenses of $139,927 and $322,855, respectively. Prepaid expenses at March 27, 2015 comprised primarily of prepaid lease payments, insurance and services.

FACTORING_AGREEMENT

FACTORING AGREEMENT	3 Months Ended
	Mar. 27, 2015
Notes to Financial Statements
FACTORING AGREEMENT	NOTE 5 – 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 eighty-fivepercent (85%) 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 27, 2015and December 26, 2014 under the agreement with Transfac, the Company had factored receivables in the amounts of $1,341,980 and $1,699,900, recorded reserve deposits of $191,986 and $448,968 included in other current assets, and recorded a liability of $1,302,173 and $1,638,771, respectively. Discounts and interest provided during factoring of the accounts receivable have been expensed on the statements of operations as interest expense. For the three months ended March 27, 2015 and March 31, 2014, interest expense related to the factoring arrangement was $105,000 and $69,799, respectively.

RELATED_PARTY

RELATED PARTY	3 Months Ended
	Mar. 27, 2015
Notes to Financial Statements
RELATED PARTY	NOTE 6 – 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 27, 2015, $161,043 of this note has been repaid and $14,725(December 26, 2014- $14,725) of this note remains outstanding.

CONVERTIBLE_PROMISSORY_NOTES

CONVERTIBLE PROMISSORY NOTES	3 Months Ended
	Mar. 27, 2015
Notes to Financial Statements
CONVERTIBLE PROMISSORY NOTES	NOTE 7– CONVERTIBLE PROMISSORY NOTES
	Unless otherwise stated in Note 8, these convertible promissory notes have been accounted for in accordance with ASC 480Distinguishing Liabilities from Equity.
	On March 4, 2013, the Company issued a Convertible Promissory Note (“Note”) to Vista Capital Investments, LLC (“Holder”), in the original principal 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 Note any time and if repaid within 90 days of date of issue with an interest rate is 0%. This 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 January 14, 2014, the Company received cash proceeds of $25,000 on the third tranche of the Note. During the year ended December 26, 2014, the Holder converted 1,431,373 shares of common stock of the Company with a fair value of $51,654 to settle$20,540 of principal and interest. At March 27, 2015, the Note is recorded at a fully accreted value of $16,427 less unamortized debt discount of $0.
		ii)	On March 19, 2014, the Company received cash proceeds of $25,000 on the fourth tranche of the Note. During the year ended December 26, 2014, the Holder converted 3,800,000 shares of common stock of the Company with a fair value of $33,410 to settle$17,364 in principal and interest, respectively. During the three months ended March 27, 2015, the Holder converted 15,000,000 shares of common stock of the Company with a fair value of $15,000 to settle$8,100 of principal and interest. At March 27, 2015, the Note is recorded at a fully accreted value of $7,756 less unamortized debt discount of $0.
		iii)	On May 27, 2014, the Company received cash proceeds of $25,000 on the fifth tranche of the Note. At March 27, 2015, the Note is recorded at a fully accreted value of $50,474 less unamortized debt discount of $2,863.
		iv)	On July 24, 2014, the Company received cash proceeds of $25,000 on the sixth tranche of the Note. At March 27, 2015, the Note is recorded at a fully accreted value of $49,600 less unamortized debt discount of $5,744.
	On December 12, 2013 the Company entered into a Convertible Promissory Note (“Note”) with Tonaquint Inc. (“Holder”) in the original principal amount of $115,000 bearing a 10% annual interest rate and maturing November 12, 2014. The 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 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. During the year ended December 26, 2014, the Company elected to pay $32,457 in cash and the Holder converted 713,167 shares of common stock of the Company with a fair market value of $138,205 to settle$77,528 in principal and interest. During the three months ended March 27, 2015, the Holder converted 43,713,145 shares of common stock of the Company with a fair value of $48,084 to settle$24,042 of principal and interest. At January 16, 2015, the Note was paid in full.
	On January 31, 2014, the Company entered into a Convertible Promissory Note (“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 Note is due in six equal monthly installments plus interest (“Installment Amount”) commencing nine 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 Note if the Company pays the holder 125% of the outstanding balance. In October 2014, the Company paid principal and interest of $88,577 in cash. At March 27, 2015, the Note is recorded at a fully accreted value of $3,969 less unamortized debt discount of $0.
	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 March 27, 2015, the Note has passed its maturity date and the Company has not received a notice of default. 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 Note at 130% of the original principal amount plus interest. During the year ended December 26, 2014, the Holder converted 2,386,034 shares of common stock of the Company with a fair value of $143,162 to settle$30,000 of principal and interest. During the three months ended March 27, 2015, the Holder converted 24,923,077 shares of common stock of the Company with a fair value of $29,908 to settle$16,200 of principal and interest. At March 27, 2015, the Note is recorded at a fully accreted value of $292,584 less unamortized debt discount of $0.
	On April 2, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Coventry Enterprises, LLC (“Holder”) in the original principal amount of $101,000 less transaction costs of $13,000 bearing a 10% annual interest rate and maturing April 5, 2015. This 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 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. During the year ended December 26, 2014, the Holder converted 27,737,439 shares of common stock of the Company with a fair value of $306,184 to settle$98,856 of principal and interest. During the three months ended March 27, 2015, the Holder converted 8,015,809 shares of common stock of the Company with a fair value of $12,825 to settle$5,050 of principal and interest. On January 21, 2015, the note was paid in full.
	On April 14, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Group 10 Holdings, LLC (“Holder”) in the original principal amount of $113,000 less original issue discount of $12,000 bearing a 12% annual interest rate and maturing April 17, 2015. This 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 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 Note at 145% of the original principal amount plus interest. During the year ended December 26, 2014, the Holder converted 26,340,100 shares of common stock of the Company with a fair value of $170,445 to settle$71,944 of principal and interest. During the three months ended March 27, 2015, the Holder converted 110,890,000 shares of common stock of the Company with a fair value of $120,344 to settle $60,979 of principal and interest. On January 21, 2015, the note was paid in full.
	On April 16, 2014, the Company entered into a Convertible Promissory Note (“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 $13,000 bearing a 10% annual interest rate and maturing March 16, 2015. At March 27, 2015, the Note has passed its maturity date and the Company has not received a notice of default. The Note is due in six equal monthly installments plus interest (“Installment Amount”) commencing nine 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 Note if the Company pays the holder 125% of the outstanding balance. During the year ended December 26, 2014, the Holder converted 18,429,925 shares of common stock of the Company with a fair value of $94,398 to settle$69,530 of principal and interest. During the three months ended March 27, 2015, the Holder converted 261,500,000 shares of common stock of the Company with a fair value of $47,150 to settle$28,628 of principal and interest. At March 27, 2015, the Note is recorded at a fully accreted value of $42,984 less unamortized debt discount of $0.
	On April 21, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Tailwind Partners 3, LLC (“Holder”) in the original principal amount of $106,000 less transaction costs of $5,000 bearing a 12% annual interest rate and maturing January 21, 2015. At March 27, 2015, the Note has passed its maturity date and the Company has not received a notice of default. This 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 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. During the year ended December 26, 2014, the Holder converted 8,620,690 shares of common stock of the Company with a fair value of $142,698 to settle$49,000 of principal and interest. During the three months ended March 27, 2015, the Holder converted 220,714,216 shares of common stock of the Company with a fair value of $77,402 to settle $35,500 of principal and interest. At March 27, 2015, the Note is recorded at a fully accreted value of $76,248 less unamortized debt discount of $0.
	On May 14, 2014, the Company entered into a Convertible Promissory Note (“Note”) with KBM Worldwide, Inc. (“Holder”) in the original principal amount of $103,500 less transaction costs $3,500 bearing an 8% annual interest rate and maturing February 16, 2015. At March 27, 2015, the Note has passed its maturity date and the Company has not received a notice of default. This 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 Note if repaid within 60 days of date of issue 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 121 days and 180 days at 135% of the original principal amount plus interest. Thereafter, the Company does not have the right of prepayment. During the year ended December 26, 2014, the Holder converted 33,354,930 shares of common stock of the Company with a fair value of $98,434 to settle$60,345 of principal and interest. From January 1, 2015 to January 12, 2015, the Holder converted 69,788,011 shares of common stock of the Company with a fair value of $87,550 to settle$46,595 of principal and interest. On January 12, 2015, the note was paid in full.
	On May 27, 2014, the Company issued a Convertible Promissory Note (“Note”) to JMJ Financial (“Holder”), in the original principal amount of $330,000 bearing a 12% annual interest rate and maturing in one year for $300,000 of consideration paid in cash and a $30,000 original issue discount. The Company may repay the Note any time and if repaid within 90 days of date of issue with an interest rate is 0%. This 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) $0.30 or (b) 60% of the lowest trade occurring during the 25 consecutive trading days immediately preceding the conversion date. On May 27, 2014, the Company received cash of $100,000 in the first tranche, which was net of original issue discount of $10,000. On August 19, 2014, the Company received cash of $50,000 in the second tranche, which was net of original issue discount of $5,000 bearing a 8% annual interest and maturing in one year. During the year ended December 26, 2014, the Holder converted 8,600,000 shares of common stock of the Company with a fair value of $25,880 to settle$14,256 of principal and interest. During the three months ended March 27, 2015, the Holder converted 260,340,000 shares of common stock of the Company with a fair value of $71,239 to settle$35,678 of principal and interest. At March 27, 2015, the first tranche of the Note is recorded at a fully accreted value of $103,143 less unamortized debt discount of $9,621. At March 27, 2015, the second tranche of the Note is recorded at a fully accreted value of $88,827 less unamortized debt discount of $15,688.
	On June 6, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Firehole River Capital, LLC (“Holder”) in the original principal amount of $106,000 less transaction costs of $5,000 bearing a 12% annual interest rate and maturing March 6, 2015. At March 27, 2015, the Note has passed its maturity date and the Company has not received a notice of default. This 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 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. During the three months ended March 27, 2015, the Holder converted 145,805,413 shares of common stock of the Company with a fair value of $72,617 to settle$33,000 of principal and interest. At March 27, 2015, the Note is recorded at a fully accreted value of $106.900 less unamortized debt discount of $0.
	On June 9, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Group 10 Holdings, LLC (“Holder”) in the original principal amount of $113,000 less an original issue discount of $12,000 bearing a 12% annual interest rate and maturing June 9, 2015. This 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 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 Note at 145% of the original principal amount plus interest. During the three months ended March 27, 2015, the Holder converted 291,130,000 shares of common stock of the Company with a fair value of $33,343 to settle$16,012 of principal and interest. At March 27, 2015, the Note is recorded at a fully accreted value of $196,051 less unamortized debt discount of $15,220.
	On July 3, 2014, the Company received cash proceed of a Convertible Promissory Note (“Note”) dated June 26, 2014 with JSJ Investment Inc. (“Holder”) in the original principal amount of $101,000 bearing a 10% annual interest rate and maturing December 27, 2014. At March 27, 2015, the Note has passed its maturity date and the Company has not received a notice of default. This 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. Upon the maturity date, this note has a cash redemption value of 135%. This provision only may be exercise if the consent of the Note holder is obtained. During the three months ended March 27, 2015, the Holder converted 182,838,423 shares of common stock of the Company with a fair value of $65,378 to settle$32,590 of principal and interest. At March 27, 2015, the Note is recorded at a fully accreted value of $116,479 less unamortized debt discount of $0.
	On July 8, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Tailwind Partners, LLC (“Holder”) in the original principal amount of $106,000 less transaction costs of $5,000 bearing a 12% annual interest rate and maturing April 8, 2015. The Note has passed its maturity date and the Company has not received a notice of default. This 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 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. At March 27, 2015, the Note is recorded at a fully accreted value of $105,794 less unamortized debt discount of $1,122.
	On July 11, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Tonaquint Inc. (“Holder”) in the original principal amount of $225,000 less an original issuer’s discount of $20,000 and transaction costs of $16,000 bearing a 10% annual interest rate and maturing June 11, 2015. The Note is due in six equal monthly installments plus interest (“Installment Amount”) commencing nine 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 Note if the Company pays the holder 125% of the outstanding balance. During the three months ended March 27, 2015, the Holder converted 75,000,000 shares of common stock of the Company with a fair value of $15,000 for $8,250 of principal and interest. At March 27, 2015, the Note is recorded at a fully accreted value of $388,511 less unamortized debt discount of $50,755.
	On July 11, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Macallan Partners, LLC (“Holder”) in the original principal amount of $115,000 less an original issue discount of $14,000 and transaction costs of $8,080 bearing a 0% annual interest rate and maturing January 7, 2015. At March 27, 2015, the Note has passed its maturity date and the Company has not received a notice of default. This 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 trading price of any day during the 15 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 Note if repaid within 60 days of date of issue at 125% of the original principal amount plus interest, and between 61 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. During the three months ended March 27, 2015, the Holder converted 221,494,253 shares of common stock of the Company with a fair value of $52,609 to settle$24,000 of principal and interest. At March 27, 2015, the Note is recorded at a fully accreted value of $156,897 less unamortized debt discount of $0.
	On July 15, 2014, the Company issued a Convertible Promissory Note (“Note”) to Iconic Holding, LLC (“Holder”), in the original principal amount of $110,250 less an original issue discount of $5,250 and transaction costs of $8,340 bearing a 0% annual interest rate and maturing July 15, 2015. This unsecured 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 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. During the three months ended March 27, 2015, the Holder converted 126,973,320 shares of common stock of the Company with a fair value of $55,429 to settle$27,423 of principal and interest. At March 27, 2015, the Note is recorded at a fully accreted value of $147,928 less unamortized debt discount of $17,151.
	On July 22, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Firehole River Capital, LLC (“Holder”) in the original principal amount of $106,000 less transaction costs of $8,080 bearing a 12% annual interest rate and maturing April 22, 2015. The Note has passed its maturity date and the Company has not received a notice of default. This 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 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. At March 27, 2015, the Note is recorded at a fully accreted value of $104,953 less unamortized debt discount of $11,363.
	On July 23, 2014, the Company entered into a Convertible Promissory Note (“Note”) with WHC Capital, LLC (“Holder”) in the original principal amount of $101,000 less transaction costs of $5,000 bearing a 12% annual interest rate and maturing July 23, 2015. This 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 fifteen trading day period ending on the latest complete trading day prior to the conversion date. The Company may repay the 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. During the three months ended March 27, 2015, the Holder converted 162,855,000 shares of common stock of the Company with a fair value of $30,420 to settle $13,058 of principal and interest. At March 27, 2015, the Note is recorded at a fully accreted value of $157,698 less unamortized debt discount of $17,367.
	On August 6, 2014, the Company entered into a Convertible Promissory Note (“Note”) with LG Capital Funding, LLC (“Holder”) in the original principal amount of $106,000 less transaction costs of $5,000 bearing a 10% annual interest rate and maturing August 6, 2015. This 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 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. During the three months ended March 27, 2015, the Holder converted 41,719,482 shares of common stock of the Company with a fair value of $8,344 to settle$2,420 of principal and interest. At March 27, 2015, the Note is recorded at a fully accreted value of $191,115 less unamortized debt discount of $22,273.
	On August 8, 2014, the Company entered into a Convertible Debenture (“Note”) with Daniel James Management, Inc. (“Holder”) in the original principal amount of $101,000 bearing a 12% annual interest rate and maturing August 8, 2015. This 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. During the three months ended March 27, 2015, the Holder converted 269,145,700 shares of common stock of the Company with a fair value of $26,915 to settle $19,928 of principal and interest. At March 27, 2015, the Note is recorded at a fully accreted value of $162,558 less unamortized debt discount of $22,332.
	On August 18, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Redwood Fund III, LLC (“Holder”) in the original principal amount of $262,500 less original issue discount of $12,500 and transaction costs of $22,000 bearing a 11% annual interest rate and maturing August 18, 2015. This 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 60% 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 may repay any portion of the principal amount at 130% of such amount along with any accrued interest of this Debenture at any time upon five days written notice to the Holder. During the three months ended March 27, 2015, the Holder converted 269,145,700 shares of common stock of the Company with a fair value of $26,915 to settle $19,928 of principal and interest. At March 27, 2015, the Note is recorded at a fully accreted value of $467,578 less unamortized debt discount of $114,887.
	On August 18, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Redwood Management, LLC (“Holder”) in the original principal amount of $105,000 less original issue discount $5,000 bearing a 11% annual interest rate and maturing August 18, 2015. This 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 60% 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 may repay any portion of the principal amount at 130% of such amount along with any accrued interest of this Debenture at any time upon five days written notice to the Holder. At March 27, 2015, the Note is recorded at a fully accreted value of $153,547 less unamortized debt discount of $39,090.
	On September 19, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Eastmore Capital, LLC (“Holder”) in the original principal amount of $110,000 less transaction costs of $5,000 bearing a 12% annual interest rate and maturing September 18, 2015. This 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 60% of the market price which means the average of the lowest trading price during the fifteen trading day period ending on the latest complete trading day prior to the conversion date. For six months, the Company may repay any portion of the principal amount at 130% of such amount along with any accrued interest of this Debenture at any time upon five days written notice to the Holder. Thereafter, the Company does not have the right of prepayment. At March 27, 2015, the Note is recorded at a fully accreted value of $194,966 less unamortized debt discount of $34,452.
	On September 19, 2014, the Company entered into a Convertible Promissory Note (“Note”) with RDW Capital, LLC (“Holder”) in the original principal amount of $131,250 less original issue discount of $6,250 bearing a 11% annual interest rate and maturing September 19, 2015. This 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 60% 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 may repay any portion of the principal amount at 130% of such amount along with any accrued interest of this Debenture at any time upon five days written notice to the Holder. At March 27, 2015, the Note is recorded at a fully accreted value of $231,650 less unamortized debt discount of $63,270.
	On September 24, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Carebourn Capital, L.P. (“Holder”) in the original principal amount of $125,289 less transaction costs $6,300 bearing an 12% annual interest rate and maturing June 24, 2015. This 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 60% 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 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 and 121 days and 150 days at 130% and between 151 days and 180 days at 135% of the original principal amount plus interest of the original principal amount plus interest. Thereafter, the Company does not have the right of prepayment. At March 27, 2015, the Note is recorded at a fully accreted value of $221,721 less unamortized debt discount of $26,004.
	On October 1, 2014, the Company entered into a Convertible Promissory Note (“Note”) with KBM Worldwide, Inc. (“Holder”) in the original principal amount of $95,000 less transaction costs $10,000 bearing an 8% annual interest rate and maturing July 6, 2015. This 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 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 121 days and 180 days at 135% of the original principal amount plus interest. Thereafter, the Company does not have the right of prepayment. At March 27, 2015, the Note is recorded at a fully accreted value of $170,381 less unamortized debt discount of $48,160.
	On October 31, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Tailwind Partners, LLC (“Holder”) in the original principal amount of $106,000 less transaction costs of $5,000 bearing a 12% annual interest rate and maturing July 31, 2015. This 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 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. At March 27, 2015, the Note is recorded at a fully accreted value of $191,957 less unamortized debt discount of $79,438.
	On November 12, 2014, the Company entered into a Convertible Promissory Note (“Note”) with LG Capital Funding, LLC (“Holder”) in the original principal amount of $106,000 less transaction costs of $5,000 bearing a 10% annual interest rate and maturing November 12, 2015. This 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 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. At March 27, 2015, the Note is recorded at a fully accreted value of $189,815 less unamortized debt discount of $110,065.
	At March 27, 2015 and December 26, 2014, convertible notes payable include accrued interest of $71,207 and $103,555, respectively, for Notes that principal has been fully paid.

CONVERTIBLE_NOTE_PAYABLE_DERIV

CONVERTIBLE NOTE PAYABLE DERIVATIVE LIABILITY	3 Months Ended
	Mar. 27, 2015
Notes to Financial Statements
CONVERTIBLE NOTE PAYABLE DERIVATIVE LIABILITY	NOTE 8– CONVERTIBLE NOTE PAYABLE DERIVATIVE LIABILITY
	The Convertible Promissory Noteswith Willow Creek Capital Group, LLC with an issue date September 16, 2013, Gemini Master Fund Ltd. with an issue date of March 27, 2014, JMJ Financial Tranche 1 with an issue date of May 27, 2014, Tonaquint, Inc. with an issue date of April 16, 2014, Tonaquint, Inc. with an issue date of July 11, 2014, Redwood Fund III, Ltd. with an issue date of August 18, 2014, Redwood Management LLC with an issue date of August 18, 2014, JMJ Financial Tranche 2 with an issue date of August 19, 2014 and RDW Capital, LLC with an issue date of September 19, 2014 have an initial conversion price that 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 original conversion price.
	The Company’s convertible promissory note derivative liabilities due to anti-dilution adjustments has been measured at fair value at March 27, 2015 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 models are as follows:
	Conversion price	$0.25 - $0.50
	Risk free rate	0.03% - 0.11%
	Expected volatility	181% - 280%
	Dividend yield	0%
	Expected life	0.23 years – 0.63 years
	Additionally, the Convertible Promissory Notes with KBM Worldwide, Inc. with an issue date of October 1, 2014, Tailwind Partner 3, LLC with an issue date of October 31, 2014and LG Capital Funding, LLC with an issued date of November 12, 2014 were all accounted for under ASC 815.  The variable conversion priceis not considered predominately based on a fixed monetary amount settleable with a variable number of shares due to the volatility and trading volume of the Company’s common stock. The Company’s convertible promissory note derivative liabilities has been measured at fair value at March 27, 2015 using the Black-Scholes model.
	The inputs into the Black-Scholesmodelsare as follows:
	Conversion price	$0.00
	Risk free rate	0.05%
	Expected volatility	249% - 274%
	Dividend yield	0%
	Expected life	0.28 years – 0.63 years

WARRANT_DERIVATIVE_LIABILITY

WARRANT DERIVATIVE LIABILITY	3 Months Ended
	Mar. 27, 2015
Notes to Financial Statements
WARRANT DERIVATIVE LIABILITY	NOTE 9 – WARRANT DERIVATIVE LIABILITY
	On July 11, 2014, in conjunction with the issuance of the Convertible Promissory Note issued to Tonaquint, Inc. on July 11, 2014, the Company issued a warrant to purchase 271,084 shares of common stock with an exercise price of $0.45 per share and a life of five years.
	The warrantis 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 $0.45 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, is recorded as a liability.
	The warrant derivative liability has been measured at fair value at December 31, 2014 and March 27, 2015 using a binomial model. Since the Conversion Price contains an anti-dilution adjustment, the probability that the exercise 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:
	Risk free rate	1.75%
	Expected volatility	181%
	Dividend yield	0%
	Expected life	4.25 years

CONTINGENT_LIABILITY

CONTINGENT LIABILITY	3 Months Ended
	Mar. 27, 2015
Notes to Financial Statements
CONTINGENT LIABILITY	NOTE 10 – CONTINGENT LIABILITY
	The Company incurred a contingent liability related to the Asset Acquisition Agreement with Shirley’s Employment Service, Inc. on April 13, 2014. The obligation is due in monthly installments by paying an amount equal to 5.0% of the monthly accounts receivable collected by operating the Tulsa, Oklahoma location. The total payments are not to exceed $100,000. The fair value of the obligation is determined by estimating discounted monthly installments at an interest rate of 12% per annum.
	The Company incurred a contingent liability related to the Asset Acquisition Agreement with Kwik Jobs, Inc. on September 26, 2014. The obligation is due in monthly installments by paying an amount equal to 5.0% of the monthly accounts receivable collected by operating the Birmingham, Alabama and Decatur, Georgia locations. The total payments are not expected to exceed $100,000. 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 26, 2014	$165,862
	Payments	-21,241
	Interest	4,326
	Closing balance at March 27, 2015	$     148,947
	The current portion and long-term portion of the contingent liability reported on the consolidated balance sheet at March 27, 2015 is$122,129 and $26,820, respectively.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Mar. 27, 2015
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 11 – STOCKHOLDERS’ EQUITY
	Preferred Stock – The Company has 5,000,000 shares of “blank check” preferred stock authorized. As of March 27, 2015 and December 26, 2014, the Company had 51 preferred shares issued and outstanding, respectively.
	Common Stock - The Company has 20,000,000,000 shares of $0.00001 par value common stock authorized. As of March 27, 2015 and December 26, 2014, the Company had 2,960,721,735 and 180,485,103shares issued and outstanding, respectively.
	During the three months ended March 27, 2015, the holders of Convertible Promissory Notes (see Note 7) converted 2,780,266,632 shares of common stock of the Company with a fair value of $902,879 to settle $456,447 of principal and interest.
	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  - December 26, 2014	2,875,977		$   0.23
	Granted	-		-
	Forfeited or expired	-		-
	Exercised	-		-
	Outstanding– March 27, 2015	2,875,977		$   0.23
	Exercisable – March 27, 2015	1,885,000		$   0.33
	The following table summarizes information on stock options exercisable as of March 27, 2015:
		Number Outstanding at March 27, 2015	Average Remaining Life (Years)	Aggregate Intrinsic Value
	Exercise Price
	$0.02	25,000	4.61	-
	$0.11	25,000	4.52	-
	$0.25	25,000	3.75	-
	$0.30	50,000	3.5	-
	$0.30	1,500,000	0.09	-
	$0.41	30,000	3.07	-
	$0.50	130,000	3.51	-
	$0.56	50,000	2.91	-
	$0.62	50,000	2.97	-

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 27, 2015
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation
	These consolidated 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 (“US GAAP”). On January 20, 2015, the Company incorporated a 100% owned subsidiary, Skill Corp, Inc. On March 2, 2015, the Company incorporated the following 100% owned subsidiaries: LSI Corp, LLC, Labor Smart TN, LLC, Labor Smart SE, LLC, Labor Smart SE II, LLC, Labor Smart NAT, LLC, Labor Smart GA, LLC and Labor Smart MW, LLC which are included in these consolidated financial statements. All significant inter-company accounts and transactions have been eliminated.
	The Company has a 52-53 week fiscal year ending on the Friday closest to December 31.  This change was effective with the end of the registrant’s fiscal second quarter ended June 26, 2014. The change to a 52-53 week fiscal year was retroactively applied as if it was adopted as of January 1, 2014. The registrant’s current fiscal year ends on December 25, 2015 and comprises 52 weeks.
	Pursuant to the rules and regulations of the Securities and Exchange Commission for Form 10-Q, the condensed consolidated financial statements, footnote disclosures and other information normally included in consolidated financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. The condensed consolidated financial statements contained in this report are unaudited but, in the opinion of management, reflect all adjustments, consisting of only normal recurring adjustments, necessary for a fair presentation of the condensed consolidated financial statements.
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 27, 2015 and December 26, 2014 as follows:
			Fair Value Measurements as of March 27, 2015 Using:
				Total Carrying Value as of			Quoted Market Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
				3/27/15			(Level 1)		(Level 2)		(Level 3)
	Assets:
	Equity securities		$	42,267		$	42,267	$	0	$	0
	Warrant			37,167			0		0		37,167
	Total		$	79,434		$	42,267	$	0	$	37,167
	Liabilities:
	Convertible note payable derivative liability		$	473,012		$	0	$	0	$	473,012
	Warrant derivative liability			2,359			0		0		2,359
	Contingent consideration payable			148,949			0		0		148,949
	Total		$	624,320		$	0	$	0	$	624,320
			Fair Value Measurements as of December 26, 2014 Using:
				Total Carrying Value as of			Quoted Market Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
				12/26/14			(Level 1)		(Level 2)		(Level 3)
	Assets:
	Equity securities		$	52,610		$	52,610	$	0	$	0
	Warrant			47,344			0		0		47,344
	Total		$	99,954		$	52,610	$	0	$	47,344
	Liabilities:
	Convertible note payable derivative liability		$	601,345		$	0	$	0	$	601,345
	Warrant derivative liability			2,294			0		0		2,294
	Contingent consideration payable			165,862			0		0		165,862
	Total		$	769,501		$	0	$	0	$	769,501
	Changes in convertible note payable derivative liability during the three months ended March 27, 2015 were as follows:
	Opening balance at December 26, 2014	$601,345
	Gain on change in fair value of derivative
	liability	-128,333
	Closing balance at March 27, 2015	$473,012
	Changes in warrant derivative liability during the three months ended March 27, 2015 were as follows:
	Opening balance at December 26, 2014	$       2,294
	Loss on change in fair value of derivative
	liability	65
	Closing balance at March 27, 2015	$2,359
	Equity securities comprise publicly traded shares of common stock. The warrant gives the Company, the right but not the obligation, to purchase 100,000 shares of Science to Consumers, Inc. (formerly Argon Beauty Corp.) (OTCBB:BEUT). The warrant is valued at the end of each accounting period using the Black Scholes option valuation model using the following inputs at March 27, 2015: stock price $0.41, exercise price $0.50, expected life 2.48 years, volatility 218%, dividends 0% and discount rate 1.08%.
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. The Company maintains its cash in bank deposit accounts which may exceed federally insured limits. As of March 27, 2015, the Company’s accounts are insured for $250,000 by FDIC for US bank deposits.
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 consolidated 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 recorded 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 Notes are deferred and amortized in our statements 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 consolidated 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
	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 27, 2015 and December 26, 2014, factored accounts receivable total $1,341,980 and $1,638,771, 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 27, 2015 and December 26, 2014, the Company has recorded an allowance of $110,605 and $110,605, respectively.
Property and Equipment	Property and 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.
			27-Mar-15		26-Dec-14
	Office equipment and furniture		$    147,170		$    131,295
	Less: accumulated depreciation		-44,693		-32,505
			$      102,477		$   98,790
	Depreciation expense for three months ended March 27, 2015 and 2014 was $12,188 and $4,039, respectively.
Customer Relationships	Customer Relationships
	Customer relationships comprise customer lists acquired from Qwik Staffing Solutions, Inc. on April 29, 2013 with an estimated fair value of $294,100, from Shirley’s Employment Service, Inc. on April 9, 2014 with an estimated fair value of $162,461 and from Kwik Jobs on September 26, 2014 with an estimated fair value of $141,529. Customer lists are amortized on a straight-line basis over three years.
			27-Mar-15		26-Dec-14
	Customer lists		$     598,090		$     598,090
	Less: accumulated amortization		-262,358		-212,654
			$     335,732		$     385,436
	Amortization expense for the three months ended March 27, 2015 and March 31, 2014 was $49,704 and $24,173 respectively.
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. Potentially dilutive common shares outstanding stock options assumed to be exercised or vested and paid out of shares of common stock and warrants assumed to be exercised. Outstanding stock options and warrants are disclosed in Note 11Stockholders’ Equity.
Convertible Notes Payable	Convertible Notes Payable
		i)	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.
		ii)	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 a respective debt discount. The Company records debt discounts in connection with raising funds through the issuance of convertible debt (see Note 10). 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.
		iii)	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 promissory 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 consolidated 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
	In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (“FASB ASU 2014-09”). This standard update clarifies the principles for recognizing revenue and develops a common revenue standard for U.S. generally accepted accounting principles (GAAP) and International Financial Reporting Standards. The standard update intends to provide a more robust framework for addressing revenue issues; improve comparability of revenue recognition practices across entities, industries, jurisdictions, and capital markets; and provide more useful information to users of consolidated financial statements through improved disclosure requirements. Upon adoption of this standard update, the Company expects that the allocation and timing of revenue recognition will be impacted. The provisions of FASB ASU 2014-09 are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period, and are to be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. Early application is not permitted. The Company is currently evaluating the impact that this standard update will have on its consolidated financial statements.
	In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements - Going Concern. The new standard requires management of public and private companies to evaluate whether there is substantial doubt about the entity’s ability to continue as a going concern and, if so, disclose that fact. Management will also be required to evaluate and disclose whether its plans alleviate that doubt. The standard requires management to evaluate, for each reporting period, whether there are conditions or events that raise substantial doubt about a company’s ability to continue as a going concern within one year from the date the financial statements are issued. The new standard is effective for annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early adoption is permitted. The Company does not expect the adoption of the ASU to have a significant impact on our consolidated financial statements
	The Company has implemented all new accounting pronouncements that are in effect and that may impact its consolidated financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its consolidated financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 27, 2015
Summary Of Significant Accounting Policies Tables
Assets measured at fair value on a recurring basis			Fair Value Measurements as of March 27, 2015 Using:
				Total Carrying Value as of			Quoted Market Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
				3/27/15			(Level 1)		(Level 2)		(Level 3)
	Assets:
	Equity securities		$	42,267		$	42,267	$	0	$	0
	Warrant			37,167			0		0		37,167
	Total		$	79,434		$	42,267	$	0	$	37,167
	Liabilities:
	Convertible note payable derivative liability		$	473,012		$	0	$	0	$	473,012
	Warrant derivative liability			2,359			0		0		2,359
	Contingent consideration payable			148,949			0		0		148,949
	Total		$	624,320		$	0	$	0	$	624,320
			Fair Value Measurements as of December 26, 2014 Using:
				Total Carrying Value as of			Quoted Market Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
				12/26/14			(Level 1)		(Level 2)		(Level 3)
	Assets:
	Equity securities		$	52,610		$	52,610	$	0	$	0
	Warrant			47,344			0		0		47,344
	Total		$	99,954		$	52,610	$	0	$	47,344
	Liabilities:
	Convertible note payable derivative liability		$	601,345		$	0	$	0	$	601,345
	Warrant derivative liability			2,294			0		0		2,294
	Contingent consideration payable			165,862			0		0		165,862
	Total		$	769,501		$	0	$	0	$	769,501
Sechedule of convertible note payable derivative liability and warrant derivative liability	Changes in convertible note payable derivative liability during the three months ended March 27, 2015 were as follows:
	Opening balance at December 26, 2014	$601,345
	Gain on change in fair value of derivative
	liability	-128,333
	Closing balance at March 27, 2015	$473,012
	Changes in warrant derivative liability during the three months ended March 27, 2015 were as follows:
	Opening balance at December 26, 2014	$       2,294
	Loss on change in fair value of derivative
	liability	65
	Closing balance at March 27, 2015	$2,359
Schedule of Property and Equipment	Description	Estimated Life
	Office equipment and furniture	3 years
			27-Mar-15		26-Dec-14
	Office equipment and furniture		$    147,170		$    131,295
	Less: accumulated depreciation		-44,693		-32,505
			$      102,477		$   98,790
Schedule of Customer Relationship			27-Mar-15		26-Dec-14
	Customer lists		$     598,090		$     598,090
	Less: accumulated amortization		-262,358		-212,654
			$     335,732		$     385,436

CONVERTIBLE_NOTE_PAYABLE_DERIV1

CONVERTIBLE NOTE PAYABLE DERIVATIVE LIABILITY (Tables)	3 Months Ended
	Mar. 27, 2015
Notes to Financial Statements
Binomial model	The inputs into the binomial models are as follows:
	Conversion price	$0.25 - $0.50
	Risk free rate	0.03% - 0.11%
	Expected volatility	181% - 280%
	Dividend yield	0%
	Expected life	0.23 years – 0.63 years
	The inputs into the Black-Scholes models are as follows:
	Conversion price	$0.00
	Risk free rate	0.05%
	Expected volatility	249% - 274%
	Dividend yield	0%
	Expected life	0.28 years – 0.63 years

WARRANT_DERIVATIVE_LIABILITY_T

WARRANT DERIVATIVE LIABILITY (Tables)	3 Months Ended
	Mar. 27, 2015
Notes to Financial Statements
Schedule of Warranty Derivative Liability	Risk free rate	1.75%
	Expected volatility	181%
	Dividend yield	0%
	Expected life	4.25 years

CONTINGENT_LIABILITY_Tables

CONTINGENT LIABILITY (Tables)	3 Months Ended
	Mar. 27, 2015
Notes to Financial Statements
Table of fair value	Opening balance at December 26, 2014	$165,862
	Payments	-21,241
	Interest	4,326
	Closing balance at March 27, 2015	$     148,947

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDERS' EQUITY (Tables)	3 Months Ended
	Mar. 27, 2015
Equity [Abstract]
Common stock options granted, forfeited or expired and exercised		Number of Options		Weighted Average Exercise
				Price Per Share
	Outstanding  - December 26, 2014	2,875,977		$   0.23
	Granted	-		-
	Forfeited or expired	-		-
	Exercised	-		-
	Outstanding– March 27, 2015	2,875,977		$   0.23
	Exercisable – March 27, 2015	1,885,000		$   0.33
Table summarizes information on stock		Number Outstanding at March 27, 2015	Average Remaining Life (Years)	Aggregate Intrinsic Value
	Exercise Price
	$0.02	25,000	4.61	-
	$0.11	25,000	4.52	-
	$0.25	25,000	3.75	-
	$0.30	50,000	3.5	-
	$0.30	1,500,000	0.09	-
	$0.41	30,000	3.07	-
	$0.50	130,000	3.51	-
	$0.56	50,000	2.91	-
	$0.62	50,000	2.97	-

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	3 Months Ended
	Mar. 27, 2015	Mar. 31, 2014	Dec. 26, 2014
Notes to Financial Statements
Accumulated deficit	($9,775,537)		($8,313,284)
Net loss	-1,462,253	-1,064,508
Working capital deficit	$4,416,530

PREPAID_Details_Narrative

PREPAID (Details Narrative) (USD $)	Mar. 27, 2015	Dec. 26, 2014
Notes to Financial Statements
Prepaid expense	$139,927	$322,855

FACTORING_AGREEMENT_Details_Na

FACTORING AGREEMENT (Details Narrative) (USD $)	3 Months Ended
	Mar. 27, 2015	Dec. 26, 2014
Notes to Financial Statements
Account receivable	$1,341,980	$1,699,900
Receivable amount	191,986	448,968
Receivable liability	1,302,173	1,638,771
Interest expense related	$105,000	$69,799

RELATED_PARTY_Details_Narrativ

RELATED PARTY (Details Narrative) (USD $)	Mar. 27, 2015	Dec. 26, 2014	Apr. 25, 2014
Notes to Financial Statements
Bears interest			0
Note repaid		$161,043
Amount of CEO			175,768
Remains outstanding	$14,725	$14,725

CONVERTIBLE_PROMISSORY_NOTES_D

CONVERTIBLE PROMISSORY NOTES (Details Narrative) (USD $)	Nov. 12, 2014	Oct. 31, 2014	Oct. 01, 2014	Sep. 24, 2014	Sep. 19, 2014	Aug. 18, 2014	Aug. 08, 2014	Aug. 06, 2014	Jul. 23, 2014	Jul. 22, 2014	Jul. 15, 2014	Jul. 11, 2014	Jul. 08, 2014	Jul. 03, 2014	Jun. 09, 2014	Jun. 06, 2014	27-May-14	14-May-14	Apr. 21, 2014	Apr. 16, 2014	Apr. 14, 2014	Apr. 02, 2014	Mar. 27, 2014	Jan. 31, 2014	Dec. 12, 2013	Mar. 04, 2013
Notes to Financial Statements
Original principal amount	$106,000	$106,000	$95,000	$125,289	$110,000	$262,500	$101,000	$106,000	$101,000	$106,000	$110,250	$225,000	$106,000	$101,000	$113,000	$106,000	$330,000	$103,500	$106,000	$115,000	$113,000	$101,000	$220,000	$115,000	$115,000	$275,000
Annual interest (in percentage)	10.00%	12.00%	8.00%	12.00%	12.00%	11.00%	12.00%	10.00%	12.00%	12.00%	0.00%	10.00%	12.00%	10.00%	12.00%	12.00%	12.00%	8.00%	12.00%	10.00%	12.00%	10.00%	10.00%		10.00%	12.00%
Shares of common stock	118,705				80,000																				40,000	50,000
Received cash proceed																									100,000	25,000
Original issue discount																									83,703	25,000
Consideration paid in cash																										$250,000

CONVERTIBLE_NOTE_PAYABLE_DERIV2

CONVERTIBLE NOTE PAYABLE DERIVATIVE LIABILITY (Details) (Convertible Promissory Notes [Member], USD $)	3 Months Ended
	Mar. 27, 2015
Dividend yield	0.00%
Minimum [Member]
Conversion Price	0.25
Risk free rate	0.11%
Expected volatility	280.00%
Expected life	0 years 7 months 16 days
Maximum [Member]
Conversion Price	0.5
Risk free rate	0.03%
Expected volatility	181.00%
Expected life	0 years 2 months 22 days

WARRANT_DERIVATIVE_LIABILITY_D

WARRANT DERIVATIVE LIABILITY (Details Narrative) (USD $)	Mar. 27, 2015	Dec. 26, 2014	Jul. 11, 2013
Notes to Financial Statements
Common Stock Warrants Issued	2,960,721,735	180,455,103	271,084
Excerise Price		$0.00	$0.45

WARRANT_DERIVATIVE_LIABILITY_D1

WARRANT DERIVATIVE LIABILITY (Details) (Warrant Derivative Liability [Member])	3 Months Ended
	Mar. 27, 2015
Warrant Derivative Liability [Member]
Risk free rate	1.75%
Expected volatility	181.00%
Dividend yield	0.00%
Expected life	4 years 3 months 0 days

CONTINGENT_LIABILITY_Details_N

CONTINGENT LIABILITY (Details Narrative)	Apr. 29, 2013
Notes to Financial Statements
Total payment	100,000
Interest rate	12.00%

CONTINGENT_LIABILITY_Details

CONTINGENT LIABILITY (Details) (USD $)	3 Months Ended
	Mar. 27, 2015
Contingent Liability Details
Payments	($21,241)
Interest	4,326
Closing balance	$148,947

STOCKHOLDERS_EQUITY_Details_Na

STOCKHOLDERS' EQUITY (Details Narrative) (USD $)	Mar. 27, 2015	Dec. 26, 2014	Jul. 11, 2013
Equity [Abstract]
Common stock shares authorized	75,000,000	75,000,000
Common stock par value		$0.00	$0.45
Common stock shares issued	2,960,721,735	180,455,103	271,084
Common stock shares outstanding	2,960,721,735	180,455,103

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	3 Months Ended
	Mar. 27, 2015
Number of Options
Granted
Forfeited or expired
Exercised
Outstanding, Ending Balance	2,875,977
Exercisable, Ending Balance	1,885,000
Weighted Average Exercise Price Per Share
Granted
Forfeited or expired
Exercised
Outstanding, Ending Balance	$0.23
Exercisable, Ending Balance	$0.33