Greenwood Hall (ELRN) 10-K 6 Dec 16 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Aug. 31, 2016	Nov. 29, 2016
Document And Entity Information
Entity Registrant Name	GREENWOOD HALL, INC.
Entity Central Index Key	1,557,644
Document Type	10-K
Trading Symbol	ELRN
Document Period End Date	Aug. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--08-31
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float		$ 0
Entity Common Stock, Shares Outstanding		58,741,683
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Aug. 31, 2016	Aug. 31, 2015
CURRENT ASSETS
Cash and cash equivalents		$ 211,725
Accounts receivable, net	800,836	594,035
Prepaid expenses and other current assets	96,343	125,891
Current assets to be disposed of	36,860	36,860
TOTAL CURRENT ASSETS	934,039	968,511
PROPERTY AND EQUIPMENT, net	80,315	142,872
OTHER ASSETS
Deposits and other assets	79,783	75,034
TOTAL OTHER ASSETS	79,783	75,034
TOTAL ASSETS	1,094,137	1,186,417
CURRENT LIABILITIES
Accounts payable	2,062,464	1,332,057
Accrued expenses	687,624	634,780
Accrued payroll and related expenses	745,405	441,279
Bank Overdraft	801,784
Deferred revenue	194,861	11,100
Accrued interest	755,083	251,751
Due to stockholders / officer	302,880	169,970
Notes payable, net of discount of $183,732 and $1,363,242 respectively	5,329,149	2,955,240
Line of Credit	2,000,000	2,000,000
Derivative liability	846,583	1,664,993
Current liabilities to be disposed of	335,857	335,857
TOTAL CURRENT LIABILITIES	14,061,690	9,797,027
Notes payable, non-current		552,329
TOTAL LIABILITIES	14,061,690	10,349,356
COMMITMENTS AND CONTINGENCIES (see Note 8)
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock, $0.001 par value; 937,500,000 shares authorized, 53,717,501 and 47,943,273 shares issued and outstanding, respectively	53,718	47,943
Additional paid-in capital	14,835,385	9,934,174
Subscription Receivable	(190,000)
Accumulated deficit	(27,666,656)	(19,142,228)
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	(12,967,553)	(9,162,939)
Noncontrolling interest
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	(12,967,553)	(9,162,939)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 1,094,137	$ 1,186,417

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Aug. 31, 2016	Aug. 31, 2015
Statement of Financial Position [Abstract]
Notes payable, discount	$ 183,732	$ 1,363,242
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized	937,500,000	937,500,000
Common stock, issued	53,717,501	47,943,273
Common stock, outstanding	53,717,501	47,943,273

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Aug. 31, 2016	Aug. 31, 2015
Income Statement [Abstract]
REVENUES	$ 7,554,436	$ 8,064,245
OPERATING EXPENSES
Direct cost of services	4,843,395	6,174,794
Personnel	3,029,631	2,044,157
Selling, general and administrative	2,549,223	3,164,891
Equity Based expense	828,978	1,658,149
TOTAL OPERATING EXPENSES	11,251,237	13,041,991
INCOME (LOSS) FROM OPERATIONS	(3,696,801)	(4,977,746)
OTHER INCOME (EXPENSE)
Interest expense	(3,799,891)	(4,687,542)
Change in value of derivatives	(962,135)	(112,735)
Miscellaneous income (expense), net	(66,234)	(63,888)
TOTAL OTHER INCOME (EXPENSE)	(4,828,260)	(4,864,165)
INCOME (LOSS) FROM CONTINUING OPERATIONS BEFORE PROVISION FOR (BENEFIT FROM) INCOME TAXES	(8,525,061)	(9,841,911)
Provision for (benefit from) income taxes	(633)
INCOME (LOSS) FROM CONTINUING OPERATIONS	(8,524,428)	(9,841,911)
INCOME (LOSS) FROM DISCONTINUED OPERATIONS, net of tax
NET INCOME (LOSS)	(8,524,428)	(9,841,911)
Net income (loss) attributable to noncontrolling interests
Net income (loss) attributable to PCS Link, Inc. common stockholders	$ (8,524,428)	$ (9,841,911)
Earnings per share - basic and diluted
Income (loss) from continuing operations attributable to Greenwood Hall, Inc. common stockholders (in dollars per share)	$ (0.17)	$ (0.24)
Income (loss) from discontinuing operations attributable to Greenwood Hall, Inc. common stockholders (in dollars per share)
Net income (loss) attributable to Greenwood Hall, Inc. common stockholders (in dollars per share)	$ (0.17)	$ (0.24)
Weighted average common shares - basic and diluted (in shares)	49,391,957	40,552,638

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Subscription Receivable [Member]	Accumulated Deficit [Member]	Total Greenwood Hall, Inc Stockholders' Equity (Deficit)	Noncontrolling Interest [Member]	Total
Balance at begenning at Aug. 31, 2014	$ 38,536	$ 3,149,711		$ (9,300,317)	$ (6,112,070)		$ (6,112,070)
Balance at begenning (in shares) at Aug. 31, 2014	38,536,450
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of units for cash, net of fees	$ 1,000	999,000			1,000,000		1,000,000
Issuance of units for cash, net of fees (in shares)	1,000,000
Issuance of shares for cash, net	$ 250	238,195			238,445		238,445
Issuance of shares for cash, net (in shares)	250,000
Warrants issued for service		656,998			656,998		656,998
Conversion of notes payable	$ 3,065	303,411			306,476		306,476
Conversion of notes payable (in shares)	3,064,755
Issuance of stock with debt
Issuance of warrants with debt		231,818			231,818		231,818
Shares issued for services	$ 1,519	809,246			810,765		810,765
Shares issued for services (in shares)	1,518,092
Stock-based Compensation		190,386			190,386		190,386
Settlement of derivatives		27,925			27,925		27,925
Exercise of common stock warrants	$ 545	4,905			5,450		5,450
Exercise of common stock warrants (in shares)	545,000
Warrants and shares issued with debt	$ 200	976,148			976,348		976,348
Warrants and shares issued with debt (in shares)	200,000
Inducement to exercise warrants and convert debt		2,346,431			2,346,431		2,346,431
Reclassification of warrants to liabilities
Net loss				(9,841,911)	(9,841,911)		(9,841,911)
Balance at end at Aug. 31, 2015	$ 45,115	9,934,174		(19,142,228)	(9,162,939)		(9,162,939)
Balance at end (in shares) at Aug. 31, 2015	45,114,297
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued for settlement	$ 2,000	1,570,675			1,572,675		1,572,675
Shares issued for settlement (in shares)	2,000,000
Issuance of units for cash, net of fees							123,771
Issuance of shares for cash, net	$ 500	499,500	(190,000)		310,000		310,000
Issuance of shares for cash, net (in shares)	500,000
Conversion of notes payable and accrued interest	$ 4,484	293,384			297,868		297,868
Conversion of notes payable and accrued interest (in shares)	4,484,126
Issuance of stock with debt							(1,572,675)
Issuance of warrants with debt		344,902			344,902		344,902
Warrants issued for services		123,771			123,771		123,771
Shares issued for services	$ 1,410	453,766			455,176		$ 455,176
Shares issued for services (in shares)	1,410,332						1,410,332
Stock-based Compensation		250,031			250,031		$ 250,031
Settlement of derivatives		1,365,391			1,365,391		1,365,391
Exercise of common stock warrants	$ 209	(209)
Exercise of common stock warrants (in shares)	208,746
Net loss				(8,524,428)	(8,524,428)		(8,524,428)
Balance at end at Aug. 31, 2016	$ 53,718	$ 14,835,385	$ (190,000)	$ (27,666,656)	$ (12,967,553)		$ (12,967,553)
Balance at end (in shares) at Aug. 31, 2016	53,717,501

CONSOLIDATED STATEMENTS OF STO6

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT (Parenthetical) - Common Stock [Member]	12 Months Ended
	Aug. 31, 2015shares
Issuence of warrants	1
Issuence of shares	1

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Aug. 31, 2016	Aug. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ (8,524,428)	$ (9,841,911)
Net (income) loss from discontinued operations
Net income (loss) from continuing operations	(8,524,428)	(9,841,911)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities of continuing operations:
Non-cash interest on convertible promissory notes	1,391,336	3,957,214
Warrants issued for services	123,771	1,000,000
Stock-based compensation	250,031	190,386
Shares issued for services	455,176	810,764
Shares issued for settlement	1,572,675
Loss on Extinguishment of debt	37,480
Depreciation and amortization	65,555	63,888
Change in value of derivatives	962,135	112,735
Changes in operating assets and liabilities:
Accounts receivable	(206,801)	445,030
Prepaid expenses and other current assets	29,548	179,800
Deposits and other assets	(4,749)	(17,375)
Accounts payable	732,119	500,573
Accrued expenses	50,200	350,417
Accrued payroll and related	304,126	29,999
Deferred revenue	183,761	(1,091,400)
Accrued interest	570,367	227,456
Advances from officers, net	132,190	61,614
Net cash used in operating activities of continuing operations	(1,874,788)	(3,363,812)
Net cash used in operating activities of discontinued operations
NET CASH USED IN OPERATING ACTIVITIES	(1,874,788)	(3,363,812)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(2,998)	(9,177)
Net cash used in investing activities of continuing operations	(2,998)	(9,177)
Net cash used in investing activities of discontinued operations
NET CASH USED IN INVESTING ACTIVITIES	(2,998)	(9,177)
CASH FLOWS FROM FINANCING ACTIVITIES:
Bank Overdraft	801,784
Proceeds from issuance of notes payable	595,000	2,439,250
Payments on notes payable	(40,723)	(465,717)
Proceeds from the sale of stock	310,000	1,243,895
Net cash provided by financing activities of continuing operations	1,666,061	3,217,428
Net cash provided by financing activities of discontinued operations
NET CASH PROVIDED BY FINANCING ACTIVITIES	1,666,061	3,217,428
NET INCREASE (DECREASE) IN CASH FROM CONTINUING OPERATIONS	(211,725)	(155,561)
NET INCREASE (DECREASE) IN CASH FROM DISCONTINUED OPERATIONS
NET INCREASE (DECREASE) IN CASH	(211,725)	(155,561)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	211,725	367,286
CASH AND CASH EQUIVALENTS, END OF PERIOD		211,725
Supplemental disclosures:
Interest paid in cash	212,255	297,009
Income taxes paid in cash
Supplemental disclosure of non-cash investing and financing activities:
Conversion of convertible note and accrued interest into common stock	$ 189,535	$ 306,476

ORGANIZATION AND SUMMARY OF SIG

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Aug. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization Greenwood Hall is an emerging education management solutions provider that delivers end-to-end services that support the entire student lifecycle including offerings that increase student enrollment, improve student experience, optimize student success and outcomes, and help schools maximize operating efficiencies. Since 2006, we have developed and customized turnkey solutions that combine strategy, personnel, proven processes and robust technology to help schools effectively and efficiently improve student outcomes, expand into new markets such as online learning, increase revenues, and deliver enhanced student experiences. Our Company currently has 163 employees and has served more than 60 education clients and over 75 degree programs. Basis of Presentation On July 23, 2014, Greenwood Hall, Inc. (formerly Divio Holdings, Corp. (“ Divio PCS Link Surviving Corporation The Merger was accounted for as a “reverse merger” with PCS Link as the accounting acquirer and the Company as the legal acquirer. Although, from a legal perspective, the Company acquired PCS Link, from an accounting perspective, the transaction is viewed as a recapitalization of PCS Link accompanied by an issuance of stock by PCS Link for the net assets of Greenwood Hall, Inc. This is because Greenwood Hall, Inc. did not have operations immediately prior to the merger, and following the merger, PCS Link is the operating company. The board of directors of Greenwood Hall, Inc. immediately after the merger consisted of five directors, with four of the five directors nominated by PCS Link. Additionally, PCS Link’s stockholders owned 71% of the outstanding shares of Greenwood Hall, Inc. immediately after completion of the transaction. The presentation of the consolidated statements of stockholders’ deficit reflects the historical stockholders’ deficit of PCS Link through July 23, 2014. Principles of Consolidation The consolidated financial statements include the accounts of Greenwood Hall, PCS Link, and University Financial Aid Solutions, LLC (“UFAS”), collectively referred to herein as the Company, we, us, our, and Greenwood Hall. All significant intercompany accounts and transactions have been eliminated in consolidation. Through our affiliate UFAS we provided complete financial aid solutions. During 2013, UFAS ceased operations and is presently winding down its affairs. As a result, it is presented in the accompanying consolidated financial statements as discontinued operations. Reclassifications Certain numbers in the prior year have been reclassified to conform to the current year’s presentation. Going Concern The consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“ US GAAP The Company has historically funded its activities through cash generated from operations, debt financing, the issuance of equity for cash, and advances from stockholders. During the year ended August 31, 2016, the Company received approximately $905,000 in gross proceeds from financing activities. Management intends to become profitable by continuing to grow its operations and customer base. If the Company is not successful in becoming profitable, it may have to further delay or reduce expenses, or curtail operations. The accompanying consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that could result should the Company not continue as a going concern. Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts and disclosures. Management uses its historical records and knowledge of its business in making these estimates. Accordingly, actual results may differ from these estimates. Cash and Cash Equivalents For the purpose of the statement of cash flows, the Company considers cash equivalents to include short-term, highly liquid investments with an original maturity of three months or less. Research and Development Costs relating to designing and developing new products are expensed in the period incurred. Revenue Recognition The Company’s contracts are typically structured into two categories, (i) fixed-fee service contracts that span a period of time, often in excess of one year, and (ii) service contracts at agreed-upon rates based on the volume of service provided. Some of the Company’s service contracts are subject to guaranteed minimum amounts of service volume. The Company recognizes revenue when all of the following have occurred: persuasive evidence of an agreement with the customer exists, services have been rendered, the selling price is fixed or determinable, and collectability of the selling price is reasonably assured. For fixed-fee service contracts, the Company recognizes revenue on a straight-line basis over the period of contract performance. Costs incurred under these service contracts are expensed as incurred. Deferred Revenue Deferred revenue primarily consists of prepayments received from customers for which the Company’s revenue recognition criteria have not been met. The deferred revenue will be recognized as revenue once the criteria for revenue recognition have been met. Accounts Receivable The Company extends credit to its customers. An allowance for doubtful accounts is maintained for estimated losses resulting from the inability of the Company’s customers to make required payments. Management specifically analyzes the age of customer balances, historical bad debt experience, customer credit-worthiness, and changes in customer payment terms when making estimates of the collectability of the Company’s trade accounts receivable balances. If the Company determines that the financial condition of any of its customers has deteriorated, whether due to customer specific or general economic issues, an increase in the allowance may be made. After all attempts to collect a receivable have failed, the receivable is written off. Based on the information available, management believes the Company’s accounts receivable, net of the allowance for doubtful accounts, are collectable. Property and Equipment Property and equipment are stated at cost. Depreciation and amortization are being provided using the straight-line method over the estimated useful lives of the assets. The estimated useful lives used are as follows: Classification Life Equipment 5-7 Years Computer equipment 7 Years Expenses for repairs and maintenance are charged to expense as incurred, while renewals and betterments are capitalized. Income Taxes The Company accounts for income taxes in accordance with ASC 740-10, “Income Taxes” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each year-end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. The provision for income taxes represents the tax payable for the period and the change during the period in deferred tax assets and liabilities. Earnings (Loss) per Share Basic earnings (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share are computed using the weighted-average number of common shares and dilutive potential common shares outstanding during the period. During 2016, the Company had no instruments that could potentially dilute the number of common shares outstanding. Warrants to purchase common stock were excluded from the computation of diluted shares during the years ended August 31, 2016 and 2015, respectively, as their effect is anti-dilutive. Variable Interest Entities Generally, an entity is defined as a variable interest entity (“ VIE University Financial Aid Services, LLC was 60% owned by John Hall and Zan Greenwood, who at the time held a combined 92.5% of our common stock and served as directors of PCS Link. John Hall is the CEO of the Company and Zan Greenwood served as the Company’s Chief Operating Officer through June 2013. The equity owners of UFAS have no equity at risk, Greenwood Hall has funded UFAS’ operations since it was formed in 2010, and we have the ability to exercise control over UFAS through our two stockholders / directors. Based on our assessment, we have determined that UFAS is a VIE and that we are the primary beneficiary, as defined in current accounting rules. Accordingly, we are required to consolidate the revenues and expenses of UFAS. To date, the Company has not allocated any income or loss of UFAS to noncontrolling interests as the noncontrolling interests never had any equity at risk. As previously discussed, UFAS ceased operations during 2013 and is presently winding down its affairs. The Company does not anticipate having any future involvement with UFAS after it is dissolved. Marketing and Advertising Marketing and advertising costs are expensed as incurred. Marketing and advertising amounted to $61,724 and $137,553 for the years ended August 31, 2016 and August 31, 2015, respectively, and are included in selling, general and administrative expenses. Stock-Based Compensation Compensation costs related to stock options and other equity awards are determined in accordance with FASB ASC 718-10, “Compensation-Stock Compensation.” Under this method, compensation cost is calculated based on the grant-date fair value estimated in accordance FASB ASC 718-10, amortized on a straight-line basis over the awards’ vesting period. Stock-based compensation was $250,031 and $190,386 for the years ended August 31, 2016, and August 31, 2015, respectively. This expense is included in the condensed consolidated statements of operations as Equity-Based Compensation. Derivative Liabilities We account for warrants and conversion features as either equity or liabilities based upon the characteristics and provisions of each instrument. Warrants and conversion features classified as equity are recorded as additional paid-in capital on our Consolidated Balance Sheet and no further adjustments to their valuation are made. Some of our warrants and conversion features were determined to be ineligible for equity classification because of provisions that may result in an adjustment to their exercise price. Instruments classified as derivative liabilities and other derivative financial instruments that require separate accounting as assets or liabilities are recorded on our Consolidated Balance Sheet at their fair value on the date of issuance and are revalued on each subsequent balance sheet date until such instruments are exercised or expire, with any changes in the fair value between reporting periods recorded as other income or expense. We estimate the fair value of these liabilities using option pricing models that are based on the individual characteristics of the warrants or instruments on the valuation date, as well as assumptions for expected volatility, expected life and risk-free interest rate. During the years ended August 31, 2016 and August 31, 2015, the Company recognized a change in value of the derivative liability of $962,135, $112,735 respectively. Fair Value of Financial Instruments The Company groups financial assets and financial liabilities measured at fair value into three levels of hierarchy in accordance with ASC 820-10, “Fair Value Measurements and Disclosure.” Assets and liabilities recorded at fair value in the accompanying balance sheet are categorized based upon the level of judgment associated with the inputs used to measure their fair value. Level Input: Input Definition: Level I Observable quoted prices in active markets for identical assets and liabilities. Level II Observable quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market. Level III Model-based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models, and similar techniques. For certain of our financial instruments, including working capital instruments, the carrying amounts are approximate fair value due to their short-term nature. Our notes payable approximate fair value based on prevailing interest rates. The following table summarizes fair value measurements at August 31, 2016 and 2015 for assets and liabilities measured at fair value on a recurring basis. August 31, 2016 Level 1 Level 2 Level 3 Derivative Liabilities $ — $ — $ 846,583 August 31, 2015 Level 1 Level 2 Level 3 Derivative Liabilities $ — $ — $ 1,664,993 The assumptions used in valuing derivative instruments issued during the year ended August 31, 2016 and August 31, 2015 were as follows: August 31, 2016 Risk free interest rate 0.68% - 0.71 % Expected life 0.08 – 2.00 Years Dividend yield None Volatility 100 % August 31, 2015 Risk free interest rate 0.38% - 1.54 % Expected life 0.65 – 5.75 Years Dividend yield None Volatility 30% -60 % The following is a reconciliation of the derivative liability related to these instruments for the year ended August 31, 2016: Value at August 31, 2014 $ 118,363 Issuance of instruments 1,461,820 Change in value 112,735 Net settlements (27,925 ) Value at August 31, 2015 $ 1,664,493 Issuance of instruments 1,313 Change in value 962,135 Net settlements (1,781,358 ) Value at August 31, 2016 $ 846,583 The derivative liabilities are estimated using option pricing models that are based on the individual characteristics of the warrants or instruments on the valuation date, as well as assumptions for expected volatility, expected life and risk-free interest rate. Changes in the assumptions used could have a material impact on the resulting fair value. The primary input affecting the value of our derivatives liabilities is the Company’s stock price, term and volatility. Other inputs have a comparatively insignificant effect. Effect of Recently Issued Accounting Standards In May 2014, FASB issued ASU 2014-09, Revenue from Contracts with Customers. The standard will eliminate the transaction-and industry-specific revenue recognition guidance under current U.S. GAAP and replace it with a principles-based approach for determining revenue recognition. ASU 2014-09 is effective for annual and interim periods beginning after December 15, 2016. Early adoption is not permitted. The revenue recognition standard is required to be applied retrospectively, including any combination of practical expedients as allowed in the standard. We are evaluating the impact, if any, of the adoption of ASU 2014-09 to our financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of the standard on its ongoing financial reporting. In August 2014, the FASB issued ASU No. 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ ASU 2014-15 In February 2015, the FASB issued ASU 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis In April 2015, the FASB issued ASU No 2015-3, Simplifying the Presentation of Debt Issuance Costs In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) In March 2016, the FASB issued ASU 2016-09, Compensation — Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting In April 2016, the FASB issued AS 2016-10, Revenue from Contracts with Customers (Topic 606)

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Aug. 31, 2016
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	2. PROPERTY AND EQUIPMENT Depreciation and amortization of property and equipment amounted to $65,555 and $63,888 for the years ended August 31, 2016 and, August 31, 2015, respectively, and is included in the accompanying consolidated statements of operations in selling, general and administrative expenses. At August 31, 2016 and 2015, property and equipment consists of the following: August August Computer equipment $ 553,255 553,255 Software and Equipment 42,398 39,400 Furniture & Fixtures 9,177 9,177 604,830 601,832 Accumulated depreciation (524,515 (458,960 Net property and equipment $ 80,315 142,872

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Aug. 31, 2016
Debt Disclosure [Abstract]
NOTES PAYABLE	3. NOTES PAYABLE Opus Bank: On May 28, 2014, the Company entered into a Credit Agreement and related term loan and line of credit with Opus Bank (“ Opus CFG CUB On April 13, 2015, the Company and its lenders executed a second amendment (“ Second Amendment Credit Agreement Lenders As of August 31, 2016, the balance outstanding on the term loan and line of credit amounted to $1,606,387 and $2,126,560, respectively. At August 31, 2016, amounts owed pursuant to the Credit Agreement bear interest at a rate of 8.00% per annum. In connection with the Credit Agreement, the Company issued 248,011 warrants to purchase common stock at an exercise price of $1.00 per share, which increased to 375,000 warrants due to dilutive issuances of equity by the Company during the eight months ended August 31, 2014. The warrants are exercisable immediately. In the event of future dilutive issuances, the number of warrants issuable shall be increased based on a specified formula. The warrants were valued at $78,281 on the date of issuance, which was recorded as a note discount. During the year ended August 31, 2016, the Company recognized $26,094 of amortization related to this discount, leaving a balance of $19,570 at August 31, 2016. As of August 31, 2016, the Company was not in compliance with the covenants of the Credit Agreement with Opus. In connection with the Third Amendment, Waiver and Ratification dated September 15, 2015, Opus has agreed to waive the covenant defaults through August 31, 2015 and extend the maturity date to April 15, 2016. In December 2015, Opus agreed to cancel the 375,000 warrants in exchange for 1,200,000 warrants at an exercise price of $1.00. On July 11, 2016, PCS Link, the Company, and Opus agreed to terms to amend the Third Amendment, Waiver and Ratification Agreement (the “Fourth Amendment”), which extended the Maturity Date to October 31, 2016. California United Bank: In October 2010, the Company issued a promissory note to California United Bank (“ CUB On May 22, 2014, the Company and CUB amended the promissory note of $1,250,000 to extend the maturity date to the earlier of i) October 31, 2014 or ii) the completion of specified debt / equity funding. CUB also agreed to subordinate its security interest to another lender if certain criteria were met. In December 2014, the Company entered into a Change in Terms Agreement with CUB which included an extension of the maturity date of the facility to April 30, 2015 and an adjustment of the interest rate to five percent (5%) in excess of the Prime Rate. On April 13, 2015, the Company and its lenders executed a second amendment (“ Second Amendment Credit Agreement Lenders In Deccember 2015, the Company and CUB agreed to extend the maturity date until April 15, 2016 in consideration of 523,587 warrants issued at exercise price of $1.00. The warrants were valued at $23,463 and booked to interest expense during the year ended August 31, 2016. On July 14, 2016, CUB extended the Maturity Date of the CUB Note to October 31, 2016. As of August 31, 2016, the balance remaining is $876,251. Colgan Financial Group, Inc.: In December 2014, in consideration for funds in the amount of $500,000 received by Greenwood Hall, Inc. from Colgan Financial Group, Inc. (“ CFG Logan Holder On April 13, 2015, the Company and its lenders executed a second amendment (“ Second Amendment Credit Agreement Lenders In connection with this debt, the Company issued the right to purchase warrants upon the payment or conversion of the note principal. The conversion feature and warrants both include provisions that call for the instrument to be converted to equity at a price equal to the lesser of i) $1.50 per share or ii) 85% of the weighted average price per share of the Company’s trading price for the ten (10) trading days prior to conversion / exercise. As a result of this feature, the warrants and conversion feature are subject to derivative accounting pursuant to ASC 815. Accordingly, the fair value of the warrants and conversion feature on the date of issuance was estimated using an option pricing model and recorded on the Company’s Consolidated Balance Sheet as a derivative liability and a note discount. The fair value of the discount on the issuance date was estimated at approximately $295,927 and is being amortized over the term of the note using the effective interest method. Amortization of the note discount during the year ended August 31, 2016 amounted to approximately $155,896. On October 9, 2015, Colgan converted $80,000 in notes payable for 800,000 shares and one set of warrants with the right to purchase 800,000 shares at $0.10 per share and another set of warrants with the the right to purchase 800,000 shares at $0.125 per share. The warrants were booked to additional paid in capital of approximately $41,000 which resulted in a loss on extinguishment of debt. On June 23, 2016, Colgan converted $35,000 in notes payable and $67,035 in accrued interest for 3,184,126 shares and one set of warrants with the right to purchase 3,184,126 shares at $0.032 per share and and another set of warrants with the right to purcashe 3,184,126 shares at $0.04 per share. Upon conversion approximately $3,000 was booked to common stock and $204,000 to additional paid in capital which resulted in a loss of approximately $105,000 on extinguishment of debt. Each set of warrants were booked to additional paid in capital of approximately $142,000 and $132,000 respectively which resulted in a loss on extinguishment of debt. The conversion also resulted in an approximately $412,000 decrease in derivative liablity and increase in additional paid in capital. The remaining principal on the note is $400,000 and has a remaining discount of approximately $32,000. On July 12, 2016, CFG extended the Maturity Date of the Consolidated CFG Note to October 31, 2016. Redwood Fund, LP: On or about March 31, 2015, the Company entered into a Convertible Note with Redwood Fund, LP (“ Redwood On August 14, 2015, the Company entered into a one-year $588,236 unsecured Convertible Note with Redwood. In conjunction with this note, the Company issued Redwood warrants that are exercisable for 295,000 shares of the Company’s common stock over the next five (5) years at an exercise price of $1.00 per share. Redwood has an option to provide additional convertible debt to the Company in the amount of $250,000 at the same terms. Interest will accrue monthly at 10% annually and the note is unsecured. In connection with this debt, the Company recorded a note discount equal to $588,236 associated with the measurement of the warrants and conversion issued therewith. In addition to this note and the Warrant, at the Closing, the Company issued 200,000 shares of common stock to Redwood, which were measured at the closing price on the date of issuance. The aggregate value of the shares, warrants and conversion feature exceeded the face value of the note. As a result, the Company recognized a charge to interest expense in the amount of $1,165,202 on the date of issuance related to such excess value. During the year ended August 31, 2016, the Company recognized approximately $564,000 of amortization of note discount and is fully amortized as of August 31, 2016. The maturity date of this note was October 15, 2016. On November 6. 2015 the Company entered into a six month $125,000 unsecured promissory note with Redwood with a $25,000 issue discount and an interest rate of 10%. As of August 31, 2016 the discount was fully amortized. As of August 31, 2016, the balance on this note was $ 125,000. The maturity date of this note was October 15, 2016. On December 14, 2015 the Company entered into a three month $30,000 unsecured promissory note with Redwood with an interest rate of 18% and added an additional $15,000 on January 18, 2016 increasing the total note to $45,000. As of August 31, 2016 the discount was fully amortized. As of August 31, 2016, the balance on this note was $ 45,000. The maturity date of this note was October 15, 2016. On February 4, 2016 the Company entered into a one year $235,294 unsecured promissory note with Redwood with an interest rare of 10% and $35,294 issue discount. As of August 31, 2016, the Company recognized approximately $20,000 of note discount. As of August 31, 2016, the balance on this note was $ 235,294. As of August 31, 2016, the Company recognized approximately $ 20,000 of amortization.The maturity date of this note was October 15, 2016. Lincoln Park Capital Fund, LLP: In April 2015, the Company entered into an unsecured Convertible Note with Lincoln Park Capital Fund, LLP (“ Lincoln Park On August 21, 2015, the Company entered into a one-year $295,000 unsecured Convertible Note with Lincoln Park. In conjunction with this note, the Company issued Lincoln Park warrants that are exercisable for 400,000 shares of the Company’s common stock over the next five (5) years at an exercise price of $1.00 per share. Interest will accrue monthly at 10% annually and the note is unsecured. In connection with this debt, the Company recorded a note discount equal to approximately $247,000 associated with the measurement of the warrants and conversion issued therewith. During the year ended August 31, 2016, the Company recognized approximately $243,000 of amortization of note discount or the remaining discount balance. On July 15, 2016, Lincoln Park agreed to extend the maturity date of both Lincoln Park Notes to October 31, 2016. As of August 31, 2016, the balance owed on the Lincoln Park notes was $ 590,000. As of August 31, 2016, if Lincoln Park converted its debt into common stock of the Company, it would be issued 1,180,000 shares. FirstFire Global Opportunities Fund, LLC In December 2015, the Company issued a convertible unsecured promissory note to FirstFire Global Opportunities Fund, LLC (“ FirstFire FirstFire Note Fixed Conversion Price Primary Offering On June 30, 2016, FirstFire agreed to extend the maturity date of the FirstFire Note to August 28, 2016. In consideration for this extension the Company gave FirstFire the right to purchase 100,000 shares at an exercise price of $0.05, along with adding an additional $25,000 principal to the loan. This additional $25,000 discount was fully amortized as of August 31, 2016. The warrants were booked as approximately $5,000 in additional paid in capital and charged to interest expense. On August 28, 2016, FirstFire agreed to extend the maturity date from August 28, 2016 to September 26, 2016 in consideration of additional $100,000 in principal. As of August 31, 2016 aproximately $10,000 of the $100,000 discount was amortized. FirstFire was not allowed to convert greater that $25,000 per week. On August 31, 2016, FirstFire converted $7,500 in debt to 500,000 shares. This resulted in a $4,000 loss on extinguishment of debt. As of August 31, 2016, the balance on the First Fire note was $ 392,500. As of August 31, 2016, if First Fire converted its note into shares of common stock of the Company, it would be issued 26,166,667 shares. Colgan Financial Group, Inc.: During 2013, the Company entered into a Loan and Security Agreement with CFG pursuant to which the Company issued a promissory note of $600,000. The note bears interest at 2.5% per month, is payable in monthly installments of principal and interest through June 2014, is guaranteed by one stockholder of the Company and an advisor to the Company and is secured by substantially all assets of the Company. This note is subordinate to the notes held by CUB. In July 2014, a payment of $144,000 was made in connection with an equity funding. In April 2015, the Company received an additional $200,000 in funding under this agreement. On April 13, 2015, the Company and its lenders executed a second amendment (“ Second Amendment Credit Agreement Lenders th As of August 31, 2016, if CFG converted its 2013 note into shares of common stock of the Company, it would be issued 29,560,206 shares. In December 2014, the Company issued to CFG and Robert Logan a promissory note with a principal amount of $500,000 (the “ 2014 CFG Note In connection with the 2014 CFG Note, the Company granted to CFG the right to receive a warrant to purchase shares of Common Stock upon the full payment or conversion of the principal under the 2014 CFG Note. The conversion feature and warrants both include provisions that call for the respective instruments to be converted or exercised, as applicable, into equity at a price equal to the lesser of i) $1.50 per share or ii) 85% of the weighted average price per share of the Company’s trading price for the ten (10) trading days prior to conversion / exercise. As a result of this feature, the warrant and conversion feature are subject to derivative accounting pursuant to ASC 815. Accordingly, the fair value of the warrant and conversion feature on the date of issuance was estimated using an option pricing model and recorded on the Company’s Consolidated Balance Sheet as a derivative liability and a note discount. The fair value of the discount on the issuance date was estimated at approximately $295,927 and is being amortized over the term of the note using the effective interest method. Amortization of the 2014 CFG Note discount during the twelve months ended August 31, 2016 amounted to approximately $155,896. As of August 31, 2016, if CFG converted the balance and accrued interest owed on the 2014 CFG Note, CFG would be issued 17,566,927 shares and two sets of warrants – the first set excercisable for 17,566,927 shares of the Company’s Common Stock at an exercise price of $ 0.023/share and the second set excercisable for 17,566,927 shares of the Company’s Common Stock at an exercise price of $ 0.029/share. In April 2015, the Company issued to CFG a promissory note for the principal amount of $200,000 (the “ 2015 CFG Note The Company also finances the purchases of small equipment. The amount of such notes is not significant at August 31, 2016. The following is a schedule, by year, of future minimum principal payments required under notes payable as of August 31, 2016: Years Ending 2017 $ 7,512,881 2018 — 2019 — 2020 — Total 7,512,881 Note discount (183,732 $ 7,329,149

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Aug. 31, 2016
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	4. STOCKHOLDERS’ EQUITY The Company is authorized to issue one class of stock, which represents 937,500,000 shares of common stock, par value $0.001. Common Stock In September 2014, the Company sold 1,000,000 units, comprised of one share of common stock and one warrant to purchase common stock, at a price of $1.00 per unit, for total proceeds of $1,000,000. The warrants have an exercise price of $1.30 per share and expire twenty-four (24) months from the date of issuance. In January 2015, the Company sold 250,000 units, comprised of one share of common stock and one warrant to purchase common stock, at a price of $1.00 per unit, for total proceeds of $250,000. The Company incurred $11,555 of fees associated with this raise, which are presented net of the proceeds. The warrants have an exercise price of $1.30 per share and expire twenty-four (24) months from the date of issuance. During the year ended August 31, 2015, the Company issued 545,000 shares of common stock in connection with the exercise of warrants. This resulted in total proceeds of $5,450. During the year ended August 31, 2015, as more fully discussed in Note 3, the Company issued 200,000 shares as a debt kicker. The shares were measured at their issuance date fair value of $170,000 and were considered in the measurement of the note discount on the date of issuance. The Company issued 3,064,755 common shares associated with the conversion of debt and accrued interest totaling $306,476. In connection with the conversion of the promissory note and accrued interest totaling $306,476, the Company offered to the holder (Redwood), as an inducement to convert, a reduction of the conversion price of the note from $0.85 to $0.096 per share and a reduction of the exercise price of 295,000 warrants from $0.85 to $0.01 per share. As a result, the Company assessed the incremental cost associated with these inducements, which management estimated as approximately $2.34 million. The incremental cost associated with the inducement was expensed as interest immediately. Redwood elected to convert the note and exercise the warrants pursuant to these new terms. On September 16, 2015, the Company entered into a stock purchase agreement with Neil Rogers (“Rogers”) pursuant to which the Company issued to Rogers 500,000 shares of Common Stock in exchange for an aggregate purchase price of $500,000. The Company agreed that payment of $190,000 of the cash consideration is subject to the effectiveness of a registration statement for the issued shares. On September 16, 2015, pursuant to the termination of a registration rights agreement between the Company, Rogers and Byrne United S.A. (“Byrne”), the Company agreed to issue 625,000 shares of Common Stock to Rogers and 625,000 shares of Common Stock to Byrne. On April 18, 2016, Greenwood Hall, Inc.’s subsidiary, PCS Link, Inc. (“PCS”), entered into a confidential settlement agreement (the "F500 Settlement Agreement") with Finance 500, Inc. (“F500”) and Bridgewater Capital Corporation (“BCC”) related to the resolution of disputes under a consulting agreement dated August 5, 2013 (the "F500 Consulting Agreement") between PCS, F500, and BCC. Pursuant to the the F500 Settlement Agreement and in order avoid the continued cost and uncertainty of litigation, the Company agreed to issue a total of 750,000 shares of Common Stock to F500 and BCC, in return for (a) general release of all claims F500 and PCS may have against PCS and (b) dismissal of the lawsuit filed by F500 and BCC against the Company and referenced in this annual report on Form 10-K. The shares were valued at $72,675 and recorded as a charge to operating expenses on the date of issuance. Stock Issued for Services During the year ended August 31, 2016, the Company entered into agreements with vendors for advisory and consulting services in which the vendors received shares totaling 1,410,332 which were measured based on their grant-date fair value and recognized as operating expense of $578,947. Stock Option Plan In July 2014, the Board of Directors adopted, and the stockholders approved, the 2014 Stock Option Plan under which a total of 5,000,000 shares of common stock had been reserved for issuance. The 2014 Stock Option Plan will terminate in September 2024. Stock Options As of August 31, 2016, the members of the Board of Directors hold options to purchase 2,660,000 shares of common stock at exercise prices ranging from $0.01 to $0.75, which were granted prior to August 31, 2016. As of August 31, 2016, employees and officers hold options to purchase 2,325,000 shares of common stock at exercise prices ranging from $0.08 to $0.11. Transactions in FY2016 Quantity Weighted- Weighted- Outstanding, August 31, 2015 1,750,000 0.37 9.29 Granted 3,235,000 0.16 9.42 Exercised 0 Cancelled/Forfeited 0 - - Outstanding, August 31, 2016 4,985,000 0.23 9.03 Exercisable, August 31, 2016 1,750,000 0.37 8.29 The fair value of the options granted during the years ended August 31, 2016 and August 31, 2015 is estimated at approximately $401,440 and $210,000 respectively. The fair value of these options was estimated at the date of grant using the Black Scholes option pricing model with the following assumptions for the fiscal years ended August 31, 2016 and August 31, 2015: no dividends, expected volatility of 100 %, risk free interest rate range of 1.21% to 1.65%, and expected life of 5.5 years. The weighted average remaining contractual life of options outstanding issued under the Plan was 9.03 years at August 31, 2016. The exercise prices for the options outstanding at August 31, 2016 ranged from $0.01 to $0.75, and the information relating to these options is as follows: OPTIONS OUTSTANDING OPTIONS EXERCISABLE Quantity Weighted- Weighted- Quantity Weighted- Weighted- 700,000 $ 0.01 7.90 700,000 0.01 7.90 600,000 $ 0.50 8.53 300,000 0.50 8.53 450,000 $ 0.75 8.59 450,000 0.75 8.59 910,000 $ 0.35 9.19 1,825,000 $ 0.08 9.49 500,000 $ 0.11 9.59 4,985,000 $ 0.23 9.03 1,750,000 $ 0.37 8.29 Warrants Issued for Services During fiscal year 2016, the Company issued 1,753,587 warrants to various creditors to further extend their payment term. The warrants are exercisable at $1.00 per share, have a term of 5.5 years, and were 100% vested upon issuance. The Company valued these warrants at $78,580 using the Black-Scholes model and the significant inputs to that model below. The Company recognized these warrants as an expense during the year period ended August 31, 2016. Also during that period the Company issued to Colgan Financial based on an old Consultant agreement 150,000 warrants which were expensed at $11,436. During the year ended August 31, 2016, the Company issued 250,000 warrants for services. The warrants are exercisable at $0.01 per share, have a term of 5 years, and were 100% vested upon issuance. The Company valued these warrants at $30,349 using the Black-Scholes model and the significant inputs to that model below. The Company recognized these warrants as an expense during the year ended August 31, 2016. There were also another 500,000 warrants issued at $1.10 and expensed for $3,407 In March 2015, the Company issued an S-1 to register 5,673,980 shares of common stock. As part of this offering, the Company agreed to issue 1,387,530 shares to Company stockholders holding warrants for the purchase of the Company’s common stock. This resulted in the warrant holders forfeiting warrants equal that could have been exercised for 4,286,450 shares of common stock of the Company. The company recognized $693,765 of expense associated with this exchange. The assumptions used in valuing warrants issued for services during the twelve months ended August 31, 2016 were as follows: Risk free interest rate 0.78% - 1.66 % Expected life 2 – 5.64 Years Dividend yield None Volatility 66 % Warrants Outstanding The following is a summary of warrants outstanding at August 31, 2016: Exercise Number of Warrants Expiration $ 1.00 1,264,023 Dec-24 $ 0.01 100,000 Jul-16 $ 1.00 295,000 Apr-20 $ 0.03 3,184,332 Jun-18 $ 0.04 3,184,332 Jun-18 $ 0.10 800,000 Jun-18 $ 0.13 800,000 Jun-18 $ 0.01 150,000 Feb-18 $ 0.50 1,176,473 Aug-20 $ 1.00 400,000 Aug-20 $ 1.00 1,200,000 Aug-21 $ 1.00 523,587 Aug-21 $ 1.00 20,000 Aug-21 $ 1.00 10,000 Aug-21 $ 0.01 250,000 Dec-19 $ 1.10 500,000 Mar-21 $ 0.05 100,000 Aug-21

CONCENTRATIONS

CONCENTRATIONS	12 Months Ended
	Aug. 31, 2016
Risks and Uncertainties [Abstract]
CONCENTRATIONS	5. CONCENTRATIONS Concentration of Credit Risk The Company maintains its cash and cash equivalents at a financial institution which may, at times, exceed federally insured limits. Historically, the Company has not experienced any losses in such accounts. Major Customers For the year ended August 31, 2016, three (3) customers, and three (3) specific projects with one of those specific customers, represented 35% of net revenues. For the year ended August 31, 2015, one (1) customer and three (3) specific projects with that customer represented 32% of net revenues. A decision by any of these customers to cease business relations with the Company may have a material adverse effect on the Company’s financial condition and results of operations. As of August 31, 2016, two (2) customers represented 22% of accounts receivable and as of August 31, 2015, three (3) customers represented 44% of accounts receivable.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Aug. 31, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	6. INCOME TAXES The difference between income tax expense attributable to continuing operations and the amount of income tax expense that would result from applying domestic federal statutory rates to pre-tax income (loss) is mainly related to an increase in the valuation allowance, partially offset by state income taxes. Valuation allowances are established, when necessary, to reduce deferred income tax assets to the amount expected to be realized. Deferred income tax assets are mainly related to net operating loss carryforwards. Management has chosen to take a 100% valuation allowance against the deferred income tax asset until such time as management believes that its projections of future profits make the realization of the deferred income tax assets more likely than not. Significant judgment is required in the evaluation of deferred income tax benefits and differences in future results from management’s estimates could result in material differences. A majority of the Company’s deferred tax asset is comprised of net operating loss carryforwards, offset by a 100% valuation allowance at August 31, 2016 and August 31, 2015. A reconciliation of the expected income tax (benefit) from continuing operations computed using the federal statutory income tax rate to the Company’s effective income tax rate is as follows for the years ended August 31, 2016 and August 31, 2015: 2016 2015 Income tax (benefit) computed at federal statutory tax rate (34.00 (34.00 State taxes, net of federal (5.83 (5.83 Permanent differences 0.10 0.10 Change in valuation allowance 39.73 39.73 Effective income tax rate — — As of August 31, 2016, the Company is in process of determining the amount of Federal and State net operating loss carry forwards (“ NOL Due to the existence of the valuation allowance, future changes in the Company’s unrecognized tax benefits will not impact its effective tax rate. Any carryforwards that expire prior to utilization as a result of such limitations will be removed, if applicable, from deferred tax assets with a corresponding reduction of the valuation allowance. The difference between income tax expense attributable to continuing operations and the amount of income tax expense that would result from applying domestic federal statutory rates to pre-tax income (loss) is mainly related to an increase in the valuation allowance, partially offset by state income taxes. Valuation allowances are established, when necessary, to reduce deferred income tax assets to the amount expected to be realized. Deferred income tax assets are mainly related to net operating loss carryforwards. Management has chosen to take a 100% valuation allowance against the deferred income tax asset until such time as management believes that its projections of future profits make the realization of the deferred income tax assets more likely than not. Significant judgment is required in the evaluation of deferred income tax benefits and differences in future results from management’s estimates could result in material differences.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Aug. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	7. COMMITMENTS AND CONTINGENCIES Lease Commitments The Company leases its operating facilities under non-cancelable operating leases that expire through 2024. Total rent expense for the years ended August 31, 2016 and August 31, 2015, amounted to $611,002, and $562,910, respectively. The Company is responsible for certain operating expenses in connection with these leases. There are no renewal options with any of the current leases. The following is a schedule, by year, of future minimum lease payments required under non-cancelable operating leases as of August 31, 2016: Years Ending 2017 $ 516,484 2018 555,762 2019 571,259 2020 571,513 2021 467,211 Thereafter 1,258,795 $ 3,941,025 Employment Agreements At August 31, 2016, the Company maintained an employment agreement with an officer, the terms of which may require the payment of severance benefits upon termination. Legal Matters The Company is involved from time to time in various legal proceedings in the normal conduct of its business. On January 15, 2015, Finance 500, Inc. (“F500”) and Bridgewater Capital Corporation (“BCC”) filed suit against PCS Link alleging breach of contract. On April 18, 2016, the Company’s subsidiary, PCS Link, Inc. (“PCS Link”) entered into a confidential settlement agreement (the "F500 Settlement Agreement") with F500 and BCC related to the resolution of disputes arising under a consulting agreement dated August 5, 2013 (the "F500 Consulting Agreement") between PCS Link, F500, and BCC. Pursuant to the F500 Settlement Agreement and in order avoid the continued cost and uncertainty of litigation, the Company agreed to issue a total of 750,000 shares of Common Stock to F500 and BCC, in return for (a) a general release of all claims F500 and BCC may have against PCS Link and (b) F500 and BCC’s dismissal of the lawsuit. The Company also agreed to pay to F500 and BCC a total $ 130,000, over a twelve-month period commencing on June 12, 2016. On August 31, 2013, the Robin Hood Foundation (“Robin Hood”) filed suit against Patriot Communications, LLC (“Patriot”), a client of the Company, in the Superior Court of the State of California for the County of Los Angeles (Central District) alleging breach of contract and failure to perform, including among other things an intentional tort claim, in the amount of not less than $5,000,000. On May 6, 2014, Patriot filed a cross-complaint naming PCS Link as a cross-defendant. Patriot denies the allegations set forth by Robin Hood. On August 22, 2014, Robin Hood filed a First Amended Complaint, naming the Company and John Hall, Chief Executive Officer of the Company (“Hall”), in his individual capacity, as defendants. The First Amended Complaint asserts claims against the Company and Hall for fraud, fraudulent concealment, negligent misrepresentation, negligence and violation of Business & Professions Code section 17200. The First Amended Complaint also alleges a cause of action for breach of contract solely against the Company. In October 2015, Hall, in his individual capacity, was dismissed from the litigation as a defendant upon a successful motion to dismiss him. On July 5, 2016, PCS Link entered into a confidential settlement agreement (“Robin Hood Settlement Agreement”) with the Robin Hood and Patriot regarding, among other things, the resolution of all claims associated with the lawsuit. Pursuant to the Robin Hood Settlement Agreement, (i) Robin Hood received a settlement payment, of which approximately $380,000 was paid by the Company’s insurance carrier and $20,000 was paid by the Company, and (ii) Robin Hood agreed to (a) release the Company and Hall from all claims, (b) dismiss the Action against the Company, and (c) refrain from pursuing an appeal of Hall’s dismissal from the action by the Superior Court. The action also included a cross-complaint filed by Patriot against PCS Link. As part of a full resolution of the action and in order to avoid the continued cost and uncertainty of litigation, PCS Link entered into a separate confidential settlement agreement (the “Patriot Settlement Agreement”) with Patriot, pursuant to which PCS Link agreed to enter into a new five (5) year Master Services Agreement (“MSA”) with Patriot that extended the existing service relationship between the Company and Patriot, providing for certain preferential pricing and terms to Patriot and requiring PCS Link to provide services to Patriot through October of 2021. In return, Patriot agreed to (i) release all claims against PCS Link and (ii) dismiss its counter-complaint against PCS Link. On March 11, 2016, StoryCorp Consulting, Inc. and David R. Wells filed suit against the Company and the John R. Hall, in his individual capacity, in the Superior Court of the State of California for the County of Los Angeles (Central District) for breach of contract and promissory fraud/false promise, among other things, seeking an amount of not less than $ 100,000. The Company believes that it has a strong defenses and is vigorously defending against this lawsuit, but the potential range of loss related to this matter cannot be determined, as the pleadings are still not resolved, and will not be resolved until 2017, at the earliest. No trial date has been set. If we fail in defending any such claims or settling those claims, in addition to paying monetary damages or a settlement payment, the outcome of this matter could have a materially adverse effect on our business, financial condition and results of operations.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Aug. 31, 2016
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	8. DISCONTINUED OPERATIONS During 2013, we ceased operations in our affiliated company, UFAS. The operations of UFAS are now presented as discontinued operations in the accompanying consolidated financial statements. UFAS was inactive during the periods ended August 31, 2016 and 2015.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Aug. 31, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	9. SUBSEQUENT EVENTS The following events occurred after August 31, 2016, through November 29, 2016. On October 14, 2016, the Company entered into a Loan and Security Agreement (“Loan Agreement”) with PCS Link, Inc., a California corporation and the Company’s wholly-owned subsidiary (“PCS”), and Moriah Education Management, LLC, a Delaware limited liability company (“Moriah”), pursuant to which Moriah granted a loan to PCS in exchange for a promissory note in the principal amount of $3,500,000 (“Moriah Loan”). The Company also entered into a Stock Pledge Agreement (the “Stock Pledge Agreement”) with Moriah, pursuant to which the Company pledged 1,007,920 shares of common stock of PCS held by the Company, representing 100% of the issued and outstanding shares of common stock of PCS, and (ii) John R. Hall, the Chief Executive Officer of the Company and the Chief Executive Officer of PCS, executed a personal guaranty (the “Personal Guaranty”), to secure PCS’ obligations under the Loan Agreement. In connection with the Loan Agreement, on October 14, 2016, the Company and Moriah entered into a Securities Issuance Agreement pursuant to which the Company issued a five-year warrant to purchase 8,125,000 shares of the Company’s common stock at a price of $0.14 per share and a seven-year warrant to purchase 3,500,000 shares of the Company’s common stock at a price of $0.12 per share. The warrants were issued in reliance on Section 4(a)(2) of the Securities Act of 1933. On October 14, 2016, in consideration for the Personal Guaranty, the Company issued to John Hall, its Chief Executive Officer, a five-year warrant to purchase up to 5,000,000 shares of common stock of the Company at a price of $0.10 per share. The warrants were issued in reliance on Section 4(a)(2) of the Securities Act of 1933. In connection with the Moriah Loan, the Company entered into a Note Purchase and Restructuring Agreement, dated September 30, 2016, with Redwood Fund LP (“Redwood”), pursuant to which Redwood agreed to (i) forgive all amounts owed to Redwood under that certain convertible promissory note issued on November 6, 2015 with a principal amount of $125,000 and all amounts owed to Redwood under that certain convertible promissory note issued on December 14, 2015 with a principal amount of $30,000, (ii) consolidate all other indebtedness owed by the Company to Redwood in exchange for $300,000 (the “Additional Funding”), and (iii) accept from the Company a promissory note (“September 2016 Promissory Note”) in the principal amount of $1,418,497, representing such consolidated indebtedness and Additional Funding at an original issue discount of 15%. The September 2016 Promissory Note shall be due and payable on the first anniversary thereof. In further connection with the Moriah Loan, the Company, Moriah and Redwood entered into a Subordination Agreement, dated October 14, 2016, pursuant to which Redwood agreed to subordinate all indebtedness owed thereto so long as any obligations of the Company owed to Moriah under the Loan Agreement remain outstanding; provided, however, that the Company may continue to make regular payments of interest under the September 2016 Promissory Note. In connection with the Moriah Loan, the Company entered into an Exchange Agreement, dated October 14, 2016, with Lincoln Park Capital Fund, LLC (“Lincoln Park”), pursuant to which the Company authorized the issuance to Lincoln Park new notes (the “September 2016 Lincoln Park Notes”) and warrants with a principal amount of $685,000 in exchange for the cancellation of any and all obligations under notes and warrants issued by the Company to Lincoln Park pursuant to note purchase agreements dated April 24, 2015 and August 21, 2015. In further connection with the Moriah Loan, the Company, Moriah and Lincoln Park entered into a Subordination Agreement, dated October 14, 2016, pursuant to which Lincoln Park agreed to subordinate all indebtedness owed thereto so long as any obligations of the Company owed to Moriah under the Loan Agreement remain outstanding; provided, however, that the Company may continue to make regular payments of interest under the September 2016 Lincoln Park Notes. On October 14, 2016, in connection with the Moriah Loan, the Company amended and restated that certain secured promissory note, dated December 23, 2013 (as amended, amended and restated, supplemented or otherwise, modified, the “2013 Colgan Note”) (the “2013 Colgan Amended Note”), in a principal amount equal to $840,892.80, representing the outstanding balance of the 2013 Colgan Note, less $150,000 paid by the Company to Colgan Financial Group, Inc. (“CFG”) and Robert Logan (together with CFG, the “Colgan Investor”). On the effective date of the 2013 Colgan Amended Note, in connection with the Moriah Loan, the Company amended and restated that certain secured convertible promissory note, dated December 5, 2014 (as amended, amended and restated, supplemented or otherwise modified, the “2014 Colgan Note”) (the “2014 Colgan Amended Note”), to extend the exercise period of any stock purchase warrants issued to the Investor in connection with the 2014 Colgan Note to five years following the issuance of the 2014 Colgan Amended Note in a principal amount equal to $400,000. In further connection with the Moriah Loan, the Company, Moriah and CFG entered into a Subordination Agreement, dated October 14, 2016, pursuant to which CFG agreed to subordinate all indebtedness owed thereto so long as any obligations of the Company owed to Moriah under the Loan Agreement remain outstanding; provided, however, that the Company may continue to make regular payments of interest under the 2013 Colgan Amended Note and 2014 Colgan Amended Note. On October 14, 2016, in connection with the Moriah Loan, the Company entered into certain payoff and settlement agreements (“Payoff Agreements”) with Opus Bank (“Opus”) and California United Bank (“CUB”). In accordance with the Payoff Agreements, the Company (a) issued to Opus a five (5) year warrant for the purchase of 2,000,000 shares of the Company’s common stock with an exercise price of $ 0.10 per share, and (b) amended the exercise price of a warrant issued to CUB on December 14, 2015 for the purchase of 523,587 shares of the Company’s common stock from $ 1.00 per share to $ 0.10 per share. The Company is currently evaluating the impact that the aforementioned subsequent events will have on its financial position and results of operation.

ORGANIZATION AND SUMMARY OF S17

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Aug. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization	Organization Greenwood Hall is an emerging education management solutions provider that delivers end-to-end services that support the entire student lifecycle including offerings that increase student enrollment, improve student experience, optimize student success and outcomes, and help schools maximize operating efficiencies. Since 2006, we have developed and customized turnkey solutions that combine strategy, personnel, proven processes and robust technology to help schools effectively and efficiently improve student outcomes, expand into new markets such as online learning, increase revenues, and deliver enhanced student experiences. Our Company currently has 163 employees and has served more than 60 education clients and over 75 degree programs.
Basis of Presentation	Basis of Presentation On July 23, 2014, Greenwood Hall, Inc. (formerly Divio Holdings, Corp. (“ Divio PCS Link Surviving Corporation The Merger was accounted for as a “reverse merger” with PCS Link as the accounting acquirer and the Company as the legal acquirer. Although, from a legal perspective, the Company acquired PCS Link, from an accounting perspective, the transaction is viewed as a recapitalization of PCS Link accompanied by an issuance of stock by PCS Link for the net assets of Greenwood Hall, Inc. This is because Greenwood Hall, Inc. did not have operations immediately prior to the merger, and following the merger, PCS Link is the operating company. The board of directors of Greenwood Hall, Inc. immediately after the merger consisted of five directors, with four of the five directors nominated by PCS Link. Additionally, PCS Link’s stockholders owned 71% of the outstanding shares of Greenwood Hall, Inc. immediately after completion of the transaction. The presentation of the consolidated statements of stockholders’ deficit reflects the historical stockholders’ deficit of PCS Link through July 23, 2014.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of Greenwood Hall, PCS Link, and University Financial Aid Solutions, LLC (“UFAS”), collectively referred to herein as the Company, we, us, our, and Greenwood Hall. All significant intercompany accounts and transactions have been eliminated in consolidation. Through our affiliate UFAS we provided complete financial aid solutions. During 2013, UFAS ceased operations and is presently winding down its affairs. As a result, it is presented in the accompanying consolidated financial statements as discontinued operations.
Reclassifications	Reclassifications Certain numbers in the prior year have been reclassified to conform to the current year’s presentation.
Going Concern	Going Concern The consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“ US GAAP The Company has historically funded its activities through cash generated from operations, debt financing, the issuance of equity for cash, and advances from stockholders. During the year ended August 31, 2016, the Company received approximately $905,000 in gross proceeds from financing activities. Management intends to become profitable by continuing to grow its operations and customer base. If the Company is not successful in becoming profitable, it may have to further delay or reduce expenses, or curtail operations. The accompanying consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that could result should the Company not continue as a going concern.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts and disclosures. Management uses its historical records and knowledge of its business in making these estimates. Accordingly, actual results may differ from these estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents For the purpose of the statement of cash flows, the Company considers cash equivalents to include short-term, highly liquid investments with an original maturity of three months or less.
Research and Development	Research and Development Costs relating to designing and developing new products are expensed in the period incurred.
Revenue Recognition	Revenue Recognition The Company’s contracts are typically structured into two categories, (i) fixed-fee service contracts that span a period of time, often in excess of one year, and (ii) service contracts at agreed-upon rates based on the volume of service provided. Some of the Company’s service contracts are subject to guaranteed minimum amounts of service volume. The Company recognizes revenue when all of the following have occurred: persuasive evidence of an agreement with the customer exists, services have been rendered, the selling price is fixed or determinable, and collectability of the selling price is reasonably assured. For fixed-fee service contracts, the Company recognizes revenue on a straight-line basis over the period of contract performance. Costs incurred under these service contracts are expensed as incurred.
Deferred Revenue	Deferred Revenue Deferred revenue primarily consists of prepayments received from customers for which the Company’s revenue recognition criteria have not been met. The deferred revenue will be recognized as revenue once the criteria for revenue recognition have been met.
Accounts Receivable	Accounts Receivable The Company extends credit to its customers. An allowance for doubtful accounts is maintained for estimated losses resulting from the inability of the Company’s customers to make required payments. Management specifically analyzes the age of customer balances, historical bad debt experience, customer credit-worthiness, and changes in customer payment terms when making estimates of the collectability of the Company’s trade accounts receivable balances. If the Company determines that the financial condition of any of its customers has deteriorated, whether due to customer specific or general economic issues, an increase in the allowance may be made. After all attempts to collect a receivable have failed, the receivable is written off. Based on the information available, management believes the Company’s accounts receivable, net of the allowance for doubtful accounts, are collectable.
Property and Equipment	Property and Equipment Property and equipment are stated at cost. Depreciation and amortization are being provided using the straight-line method over the estimated useful lives of the assets. The estimated useful lives used are as follows: Classification Life Equipment 5-7 Years Computer equipment 7 Years Expenses for repairs and maintenance are charged to expense as incurred, while renewals and betterments are capitalized.
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with ASC 740-10, “Income Taxes” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each year-end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. The provision for income taxes represents the tax payable for the period and the change during the period in deferred tax assets and liabilities.
Earnings (Loss) per Share	Earnings (Loss) per Share Basic earnings (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share are computed using the weighted-average number of common shares and dilutive potential common shares outstanding during the period. During 2016, the Company had no instruments that could potentially dilute the number of common shares outstanding. Warrants to purchase common stock were excluded from the computation of diluted shares during the years ended August 31, 2016 and 2015, respectively, as their effect is anti-dilutive.
Variable Interest Entities	Variable Interest Entities Generally, an entity is defined as a variable interest entity (“ VIE University Financial Aid Services, LLC was 60% owned by John Hall and Zan Greenwood, who at the time held a combined 92.5% of our common stock and served as directors of PCS Link. John Hall is the CEO of the Company and Zan Greenwood served as the Company’s Chief Operating Officer through June 2013. The equity owners of UFAS have no equity at risk, Greenwood Hall has funded UFAS’ operations since it was formed in 2010, and we have the ability to exercise control over UFAS through our two stockholders / directors. Based on our assessment, we have determined that UFAS is a VIE and that we are the primary beneficiary, as defined in current accounting rules. Accordingly, we are required to consolidate the revenues and expenses of UFAS. To date, the Company has not allocated any income or loss of UFAS to noncontrolling interests as the noncontrolling interests never had any equity at risk. As previously discussed, UFAS ceased operations during 2013 and is presently winding down its affairs. The Company does not anticipate having any future involvement with UFAS after it is dissolved.
Marketing and Advertising	Marketing and Advertising Marketing and advertising costs are expensed as incurred. Marketing and advertising amounted to $61,724 and $137,553 for the years ended August 31, 2016 and August 31, 2015, respectively, and are included in selling, general and administrative expenses.
Stock-Based Compensation	Stock-Based Compensation Compensation costs related to stock options and other equity awards are determined in accordance with FASB ASC 718-10, “Compensation-Stock Compensation.” Under this method, compensation cost is calculated based on the grant-date fair value estimated in accordance FASB ASC 718-10, amortized on a straight-line basis over the awards’ vesting period. Stock-based compensation was $250,031 and $190,386 for the years ended August 31, 2016, and August 31, 2015, respectively. This expense is included in the condensed consolidated statements of operations as Equity-Based Compensation.
Derivative Liabilities	Derivative Liabilities We account for warrants and conversion features as either equity or liabilities based upon the characteristics and provisions of each instrument. Warrants and conversion features classified as equity are recorded as additional paid-in capital on our Consolidated Balance Sheet and no further adjustments to their valuation are made. Some of our warrants and conversion features were determined to be ineligible for equity classification because of provisions that may result in an adjustment to their exercise price. Instruments classified as derivative liabilities and other derivative financial instruments that require separate accounting as assets or liabilities are recorded on our Consolidated Balance Sheet at their fair value on the date of issuance and are revalued on each subsequent balance sheet date until such instruments are exercised or expire, with any changes in the fair value between reporting periods recorded as other income or expense. We estimate the fair value of these liabilities using option pricing models that are based on the individual characteristics of the warrants or instruments on the valuation date, as well as assumptions for expected volatility, expected life and risk-free interest rate. During the years ended August 31, 2016 and August 31, 2015, the Company recognized a change in value of the derivative liability of $962,135, $112,735 respectively.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company groups financial assets and financial liabilities measured at fair value into three levels of hierarchy in accordance with ASC 820-10, “Fair Value Measurements and Disclosure.” Assets and liabilities recorded at fair value in the accompanying balance sheet are categorized based upon the level of judgment associated with the inputs used to measure their fair value. Level Input: Input Definition: Level I Observable quoted prices in active markets for identical assets and liabilities. Level II Observable quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market. Level III Model-based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models, and similar techniques. For certain of our financial instruments, including working capital instruments, the carrying amounts are approximate fair value due to their short-term nature. Our notes payable approximate fair value based on prevailing interest rates. The following table summarizes fair value measurements at August 31, 2016 and 2015 for assets and liabilities measured at fair value on a recurring basis. August 31, 2016 Level 1 Level 2 Level 3 Derivative Liabilities $ — $ — $ 846,583 August 31, 2015 Level 1 Level 2 Level 3 Derivative Liabilities $ — $ — $ 1,664,993 The assumptions used in valuing derivative instruments issued during the year ended August 31, 2016 and August 31, 2015 were as follows: August 31, 2016 Risk free interest rate 0.68% - 0.71 % Expected life 0.08 – 2.00 Years Dividend yield None Volatility 100 % August 31, 2015 Risk free interest rate 0.38% - 1.54 % Expected life 0.65 – 5.75 Years Dividend yield None Volatility 30% -60 % The following is a reconciliation of the derivative liability related to these instruments for the year ended August 31, 2016: Value at August 31, 2014 $ 118,363 Issuance of instruments 1,461,820 Change in value 112,735 Net settlements (27,925 ) Value at August 31, 2015 $ 1,664,493 Issuance of instruments 1,313 Change in value 962,135 Net settlements (1,781,358 ) Value at August 31, 2016 $ 846,583 The derivative liabilities are estimated using option pricing models that are based on the individual characteristics of the warrants or instruments on the valuation date, as well as assumptions for expected volatility, expected life and risk-free interest rate. Changes in the assumptions used could have a material impact on the resulting fair value. The primary input affecting the value of our derivatives liabilities is the Company’s stock price, term and volatility. Other inputs have a comparatively insignificant effect.
Effect of Recently Issued Accounting Standards	Effect of Recently Issued Accounting Standards In May 2014, FASB issued ASU 2014-09, Revenue from Contracts with Customers. The standard will eliminate the transaction-and industry-specific revenue recognition guidance under current U.S. GAAP and replace it with a principles-based approach for determining revenue recognition. ASU 2014-09 is effective for annual and interim periods beginning after December 15, 2016. Early adoption is not permitted. The revenue recognition standard is required to be applied retrospectively, including any combination of practical expedients as allowed in the standard. We are evaluating the impact, if any, of the adoption of ASU 2014-09 to our financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of the standard on its ongoing financial reporting. In August 2014, the FASB issued ASU No. 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ ASU 2014-15 In February 2015, the FASB issued ASU 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis In April 2015, the FASB issued ASU No 2015-3, Simplifying the Presentation of Debt Issuance Costs In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) In March 2016, the FASB issued ASU 2016-09, Compensation — Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting In April 2016, the FASB issued AS 2016-10, Revenue from Contracts with Customers (Topic 606)

ORGANIZATION AND SUMMARY OF S18

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Aug. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of estimated useful lives of property and equipment	The estimated useful lives used are as follows: Classification Life Equipment 5-7 Years Computer equipment 7 Years
Schedule of fair value measurements	The following table summarizes fair value measurements at August 31, 2016 and 2015 for assets and liabilities measured at fair value on a recurring basis. August 31, 2016 Level 1 Level 2 Level 3 Derivative Liabilities $ — $ — $ 846,583 August 31, 2015 Level 1 Level 2 Level 3 Derivative Liabilities $ — $ — $ 1,664,993
Schedule of derivative instruments	The assumptions used in valuing derivative instruments issued during the year ended August 31, 2016 and August 31, 2015 were as follows: August 31, 2016 Risk free interest rate 0.68% - 0.71 % Expected life 0.08 – 2.00 Years Dividend yield None Volatility 100 % August 31, 2015 Risk free interest rate 0.38% - 1.54 % Expected life 0.65 – 5.75 Years Dividend yield None Volatility 30% -60 %
Schedule of reconciliation of the derivative liability	The following is a reconciliation of the derivative liability related to these instruments for the year ended August 31, 2016: Value at August 31, 2014 $ 118,363 Issuance of instruments 1,461,820 Change in value 112,735 Net settlements (27,925 ) Value at August 31, 2015 $ 1,664,493 Issuance of instruments 1,313 Change in value 962,135 Net settlements (1,781,358 ) Value at August 31, 2016 $ 846,583

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Aug. 31, 2016
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	At August 31, 2016 and 2015, property and equipment consists of the following: August August Computer equipment $ 553,255 553,255 Software and Equipment 42,398 39,400 Furniture & Fixtures 9,177 9,177 604,830 601,832 Accumulated depreciation (524,515 (458,960 Net property and equipment $ 80,315 142,872

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Aug. 31, 2016
Debt Disclosure [Abstract]
Schedule of future minimum principal payments	The following is a schedule, by year, of future minimum principal payments required under notes payable as of August 31, 2016: Years Ending 2017 $ 7,512,881 2018 — 2019 — 2020 — Total 7,512,881 Note discount (183,732 $ 7,329,149

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Aug. 31, 2016
Stockholders' Equity Note [Abstract]
Schedule of stock options activity	As of August 31, 2016, employees and officers hold options to purchase 2,325,000 shares of common stock at exercise prices ranging from $0.08 to $0.11. Transactions in FY2016 Quantity Weighted- Weighted- Outstanding, August 31, 2015 1,750,000 0.37 9.29 Granted 3,235,000 0.16 9.42 Exercised 0 Cancelled/Forfeited 0 - - Outstanding, August 31, 2016 4,985,000 0.23 9.03 Exercisable, August 31, 2016 1,750,000 0.37 8.29
Schedule of stock options, exercise price	The weighted average remaining contractual life of options outstanding issued under the Plan was 9.03 years at August 31, 2016. The exercise prices for the options outstanding at August 31, 2016 ranged from $0.01 to $0.75, and the information relating to these options is as follows: OPTIONS OUTSTANDING OPTIONS EXERCISABLE Quantity Weighted- Weighted- Quantity Weighted- Weighted- 700,000 $ 0.01 7.90 700,000 0.01 7.90 600,000 $ 0.50 8.53 300,000 0.50 8.53 450,000 $ 0.75 8.59 450,000 0.75 8.59 910,000 $ 0.35 9.19 1,825,000 $ 0.08 9.49 500,000 $ 0.11 9.59 4,985,000 $ 0.23 9.03 1,750,000 $ 0.37 8.29
Schedule of warrants issued for services	The assumptions used in valuing warrants issued for services during the twelve months ended August 31, 2016 were as follows: Risk free interest rate 0.78% - 1.66 % Expected life 2 – 5.64 Years Dividend yield None Volatility 66 %
Schedule of warrants outstanding	The following is a summary of warrants outstanding at August 31, 2016: Exercise Number of Warrants Expiration $ 1.00 1,264,023 Dec-24 $ 0.01 100,000 Jul-16 $ 1.00 295,000 Apr-20 $ 0.03 3,184,332 Jun-18 $ 0.04 3,184,332 Jun-18 $ 0.10 800,000 Jun-18 $ 0.13 800,000 Jun-18 $ 0.01 150,000 Feb-18 $ 0.50 1,176,473 Aug-20 $ 1.00 400,000 Aug-20 $ 1.00 1,200,000 Aug-21 $ 1.00 523,587 Aug-21 $ 1.00 20,000 Aug-21 $ 1.00 10,000 Aug-21 $ 0.01 250,000 Dec-19 $ 1.10 500,000 Mar-21 $ 0.05 100,000 Aug-21

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Aug. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of reconciliation of the expected income tax (benefit) from continuing operations	A reconciliation of the expected income tax (benefit) from continuing operations computed using the federal statutory income tax rate to the Company’s effective income tax rate is as follows for the years ended August 31, 2016 and August 31, 2015: 2016 2015 Income tax (benefit) computed at federal statutory tax rate (34.00 )% (34.00 )% State taxes, net of federal (5.83 ) (5.83 ) Permanent differences 0.10 0.10 Change in valuation allowance 39.73 39.73 Effective income tax rate — % — %

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Aug. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of future minimum rental payments for operating leases	The following is a schedule, by year, of future minimum lease payments required under non-cancelable operating leases as of August 31, 2016: Years Ending 2017 $ 516,484 2018 555,762 2019 571,259 2020 571,513 2021 467,211 Thereafter 1,258,795 $ 3,941,025

ORGANIZATION AND SUMMARY OF S24

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Aug. 31, 2016
Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years
Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful life	7 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life	7 years

ORGANIZATION AND SUMMARY OF S25

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Aug. 31, 2016	Aug. 31, 2015
Derivative Liabilities	$ 846,583	$ 1,664,993
Level 1 [Member]
Derivative Liabilities
Level 2 [Member]
Derivative Liabilities
Level 3 [Member]
Derivative Liabilities	$ 846,583	$ 1,664,993

ORGANIZATION AND SUMMARY OF S26

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2)	12 Months Ended
	Aug. 31, 2016	Aug. 31, 2015
Dividend yield
Volatility	100.00%
Minimum [Member]
Risk free interest rate	0.68%	0.38%
Expected life	29 days	7 months 24 days
Volatility		30.00%
Maximum [Member]
Risk free interest rate	0.71%	1.54%
Expected life	2 years	5 years 9 months
Volatility		60.00%

ORGANIZATION AND SUMMARY OF S27

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) - USD ($)	12 Months Ended
	Aug. 31, 2016	Aug. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Value at beginning	$ 1,664,493	$ 118,363
Issuance of instruments	1,313	1,461,820
Change in value	962,135	112,735
Net settlements	(1,781,358)	(27,925)
Value at ending	$ 846,583	$ 1,664,493

ORGANIZATION AND SUMMARY OF S28

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	12 Months Ended
	Aug. 31, 2016USD ($)Numbershares	Aug. 31, 2015USD ($)
Marketing and advertising expense	$ 61,724	$ 137,553
Net cash from financing activities	$ 1,666,061	3,217,428
Description of organization	Our Company currently has 163 employees and has served more than 60 education clients and over 75 degree programs.
Stock-based compensation	$ 250,031	190,386
Change in value of derivatives	$ 962,135	$ 112,735
John Hall and Zan Greenwood [Member]
Percentage of ownership	60.00%
Percentage of ownership	92.50%
PCS Link, Inc. [Member]
Number of outstanding common shares | shares	25,250,000
Total percentage of common stock	71.00%
Total number of directors | Number	5
Number of directors nominated | Number	4

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Aug. 31, 2016	Aug. 31, 2015
Gross property and equipment	$ 604,830	$ 601,832
Accumulated depreciation	(524,515)	(458,960)
Net property and equipment	80,315	142,872
Computer Equipment [Member]
Gross property and equipment	553,255	553,255
Software And Equipment [Member]
Gross property and equipment	42,398	39,400
Furniture & Fixtures [Member]
Gross property and equipment	$ 9,177	$ 9,177

PROPERTY AND EQUIPMENT (Detai30

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Aug. 31, 2016	Aug. 31, 2015
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$ 65,555	$ 63,888

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Aug. 31, 2016	Aug. 31, 2015
Years Ending August 31,
2,017	$ 7,512,881
2,018
2,019
2,020
Total	7,512,881
Note discount	(183,732)	$ (1,363,242)
Long-term Debt	$ 7,329,149

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative)	Aug. 31, 2016USD ($)$ / sharesshares	Aug. 28, 2016USD ($)	Jul. 14, 2016	Jul. 11, 2016	Jun. 23, 2016USD ($)$ / sharesshares	Feb. 04, 2016USD ($)	Nov. 06, 2015USD ($)	Oct. 09, 2015USD ($)$ / sharesshares	Sep. 24, 2015$ / sharesshares	Aug. 14, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)	May 22, 2014	Jun. 30, 2016USD ($)$ / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares	Aug. 21, 2015USD ($)$ / sharesshares	Apr. 30, 2015USD ($)	Mar. 31, 2015USD ($)shares	Jan. 31, 2015shares	Sep. 30, 2014shares	Mar. 31, 2015USD ($)	Aug. 31, 2014USD ($)shares	Aug. 31, 2016USD ($)Number$ / sharesshares	Aug. 31, 2015USD ($)Numbershares	Aug. 12, 2016USD ($)	Jan. 18, 2016USD ($)	Dec. 14, 2015USD ($)	Apr. 13, 2015USD ($)	Jul. 31, 2014USD ($)	May 28, 2014USD ($)	Dec. 31, 2013USD ($)	Oct. 31, 2010USD ($)
Number of shares issued | shares																	5,673,980
Debt Instrument unamortized discount	$ 183,732																					$ 183,732	$ 1,363,242
Debt carrying value	$ 7,512,881																					$ 7,512,881
Weighted average price per share (in dollars per share) | $ / shares																						$ 0.16
Common stock issued | shares	53,717,501																					53,717,501	47,943,273
Warrant [Member]
Number of shares issued | shares																		1	1
Common Stock [Member]
Number of shares issued | shares																	4,286,450	1	1
Number of shares issued for debt conversion | shares																							3,064,755
Opus Bank [Member] | Credit Agreement (Second Amendment) [Member]
Amortization of debt discount																						$ 26,094
Warrants value																					$ 78,281
Exercise price of warrant (in dollars per share) | $ / shares	$ 1																					$ 1
Number of shares for dilutive issuances | shares																					375,000
Debt Instrument unamortized discount	$ 19,570																					$ 19,570
Opus Bank [Member] | Credit Agreement (Second Amendment) [Member] | Warrant [Member]
Number of shares issued | shares																						248,011
Opus Bank [Member] | Credit Agreement (Second Amendment) [Member] | Lenders [Member]
Line of credit maximum borrowing amount																											$ 3,000,000
Opus Bank [Member] | Opus Credit Agreement [Member]
Interest rate	8.00%																					8.00%
Outstanding amount	$ 1,606,387																					$ 1,606,387
Opus Bank [Member] | Opus Credit Agreement (Third Amendment) [Member] | PCS Link, Inc. [Member]
Exercise price of warrant (in dollars per share) | $ / shares									$ 1
Opus Bank [Member] | Opus Credit Agreement (Third Amendment) [Member] | Warrant [Member] | PCS Link, Inc. [Member]
Number of shares issued | shares									1,200,000
Number of warrant cancelled | shares									375,000
Opus Bank [Member] | Opus Credit Agreement (Fourth Amendment) [Member] | PCS Link, Inc. [Member]
Maturity date				Oct. 31, 2016
Opus Bank [Member] | Promissory Note [Member]
Outstanding amount	2,126,560																					2,126,560							$ 2,000,000
California United Bank [Member]
Debt instrument fee amount	876,251																					$ 876,251
California United Bank [Member] | Opus Credit Agreement [Member]
Maturity date			Oct. 31, 2016
California United Bank [Member] | Opus Credit Agreement (Third Amendment) [Member]
Exercise price (in dollars per share) | $ / shares														$ 1
Exercisable warrant issued | shares														523,587
Number of shares for dilutive issuances | shares																						23,463
California United Bank [Member] | Promissory Note [Member]
Description of debt interest rate												Five percent (5%) in excess of the Prime Rate.
California United Bank [Member] | 2013 CUB Promissory Note [Member]
Face amount																															$ 1,250,000
Interest rate																															7.25%
Colgan Financial Group, Inc [Member] | 2014 CFG Promissory Note [Member]
Face amount											$ 500,000
Interest rate											12.00%
Outstanding amount	400,000																					$ 400,000
Debt terms											2 years
Number of shares issued | shares					3,184,126			800,000
Debt Instrument unamortized discount	32,000																					32,000
Amortization of the note discount																						155,896
Fair value issunace of note																						$ 295,927
Description of conversion price																						The conversion feature and warrants both include provisions that call for the instrument to be converted to equity at a price equal to the lesser of (i) $1.50 per share or (ii) 85% of the weighted average price per share of the Company’s trading price for the 10 trading days prior to conversion / exercise.
Debt conversion amount					$ 35,000			$ 80,000
Loss on extinguishment of debt					105,000			$ 41,000
Debt accrued interest conversion amount					67,035
Decrease in derivative liablity and increase in additional paid in capital					$ 412,000
Colgan Financial Group, Inc [Member] | 2014 CFG Promissory Note [Member] | Warrant [Member]
Number of shares issued | shares					3,184,126			800,000
Exercise price of warrant (in dollars per share) | $ / shares					$ 0.032			$ 0.10
Loss on extinguishment of debt					$ 142,000
Colgan Financial Group, Inc [Member] | 2014 CFG Promissory Note [Member] | Warrant [Member]
Number of shares issued | shares					3,184,126			800,000
Exercise price of warrant (in dollars per share) | $ / shares					$ 0.04			$ 0.125
Loss on extinguishment of debt					$ 132,000
Colgan Financial Group, Inc [Member] | 2014 CFG Promissory Note [Member] | Common Stock [Member]
Loss on extinguishment of debt					3,000
Colgan Financial Group, Inc [Member] | 2014 CFG Promissory Note [Member] | Additional Paid-in Capital [Member]
Loss on extinguishment of debt					$ 204,000
Colgan Financial Group, Inc [Member] | 2015 CFG Promissory Note [Member] | Loan and Security Agreement [Member]
Debt instrument increase additional borrowings																$ 200,000
Colgan Financial Group, Inc [Member] | 2013 CFG Promissory Note [Member] | Loan and Security Agreement [Member]
Face amount																														$ 600,000
Interest rate																														2.50%
Paydown amount in connection with an equity funding																												$ 144,000
Colgan Financial Group, Inc [Member] | Promissory Note [Member] | Loan and Security Agreement [Member]
Face amount	688,120																					$ 688,120
Maturity date																						Apr. 15, 2016
Debt carrying value	842,947																					$ 842,947
Weighted average price per share (in dollars per share) | $ / shares																						$ 1.50
Amortization of the note discount																						$ 117,000
Conversion feature derivative liability value																						188,000
Convertible promissory notes	200,000																					200,000
Description of conversion price																							i) 85% of the weighted average price per share of the Company’s common stock as reported by the exchange or over the counter market for the ten (10) trading days prior to the date of the notice of conversion or (ii) $1.50. The conversion feature is accounted for as a derivative liability in accordance with ASC 815.
Number of shares issued upon debt conversion | Number																							29,560,206
Redwood Fund LP [Member] | Promissory Note [Member]
Face amount																										$ 30,000
Interest rate																										18.00%
Debt instrument increase additional borrowings																								$ 45,000	$ 15,000
Outstanding amount	45,000																					45,000
Redwood Fund LP [Member] | Convertible Note [Member]
Face amount	125,000						$ 125,000			$ 588,236												125,000
Interest rate							10.00%			10.00%
Debt instrument increase additional borrowings										$ 250,000
Debt terms							6 months			5 years
Exercise price (in dollars per share) | $ / shares										$ 1
Interest expense										$ 1,165,202													$ 2,346,461
Amortization of the note discount							$ 25,000															564,000	$ 177,647
Common stock issued | shares										200,000													200,000
Convertible promissory notes																	$ 250,000			$ 250,000
Issued shares of common stock | shares																							3,359,775
Description of conversion price																				The conversion feature includes provisions that call for the instrument to be converted to equity at a price equal to (i) $1.00 if the Company’s common stock price closes above $1.00; (ii) the average of the publicly reported closing bid and ask price if the Company’s publicly reported common stock price closes between $0.50 and $0.99; or (iii) $0.50 if the Company’s publicly reported common stock price closes below $0.50.
Redwood Fund LP [Member] | Convertible Note [Member] | Warrant [Member]
Number of shares issued | shares										295,000													295,000
Redwood Fund LP [Member] | Unsecured Promissory Note [Member]
Face amount						$ 235,294
Interest rate						10.00%
Outstanding amount	235,294																					235,294
Debt terms						1 year
Debt Instrument unamortized discount	20,000					$ 20,000																20,000
Debt discount						$ 35,294
Lincoln Park Capital Fund LLP [Member]
Recognized amortization of the note discount																						$ 243,000
Number of shares issued upon debt conversion | Number																						1,180,000
Lincoln Park Capital Fund LLP [Member] | Convertible Note [Member]
Face amount															$ 295,000	295,000
Interest rate															10.00%
Debt instrument increase additional borrowings															$ 247,000
Outstanding amount	590,000																					$ 590,000
Debt terms															1 year
Exercisable warrant issued | shares															400,000
Exercise price of warrant (in dollars per share) | $ / shares															$ 1
Exercisable period of warrant															5 years
Amortization of the note discount																$ 215,000
Description of conversion price																The conversion feature includes provisions that call for the instrument to be converted to equity at a price equal to (i) $1.00 if the Company’s common stock price closes above $1.00; (ii) the average of the publicly reported closing bid and ask price if the Company’s publicly reported common stock price closes between $0.50 and $0.99; or (iii) $0.50 if the Company’s publicly reported common stock price closes below $0.50.
Recognized amortization of the note discount																						153,000
First Fire Global Opportunities Fund, LLC [Member] | Convertible Note [Member]
Face amount														$ 275,000
Maturity date		Sep. 26, 2016											Aug. 28, 2016
Debt instrument increase additional borrowings		$ 100,000											$ 25,000
Outstanding amount	392,500																					$ 392,500
Amortization of debt discount														$ 52,320
Number of shares issued | shares													100,000
Exercisable warrant issued | shares														250,000
Exercise price of warrant (in dollars per share) | $ / shares														$ 0.01
Debt Instrument unamortized discount		$ 10,000											$ 25,000
Interest expense													$ 5,000
Description of conversion price		FirstFire was not allowed to convert greater that $25,000 per week.												The conversion feature includes provisions that call for the instrument to be converted to equity at a price equal to (i) shall be equal to $0.40 (the “Fixed Conversion Price”);provided, however that from and after the occurrence of any Event of Default hereunder, the Conversion Price shall be the lower of: (i) the Fixed Conversion Price or (ii) 75% multiplied by the lowest sales price of the Common Stock in a public market during the twenty-one (21) consecutive Trading Day period immediately preceding the Trading Day that the Company receives a Notice of Conversion; and provided, further, however, and notwithstanding the above calculation of the Conversion Price, if, prior to the repayment or conversion of this Note, in the event the Borrower consummates a registered or unregistered primary offering of its securities for capital raising purposes (a “Primary Offering”), the Holder shall have the right, in its discretion, to (x) demand repayment in full of an amount equal to any outstanding Principal Amount and interest (including Default Interest) under this Note as of the closing date of the Primary Offering or (y) convert any outstanding Principal Amount and interest (including any Default Interest) under this Note into Common Stock at the closing of such Primary Offering at a Conversion Price equal to the lower of (A) the Fixed Conversion Price and (B) a ten percent (10%) discount to the offering price to investors in the Primary Offering; provided, however, that from and after the occurrence of any Event of Default hereunder, the Conversion Price shall equal the lower of (Y) the Fixed Conversion Price and (Z) a twenty percent (20%) discount to the offering price to investors in the Primary Offering.
Debt conversion amount	7,500
Loss on extinguishment of debt	$ 4,000
Number of shares issued upon debt conversion | Number																						26,166,667
Share price (in dollars per share) | $ / shares													$ 0.05
Number of shares issued for debt conversion | shares	500,000

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details)	12 Months Ended
	Aug. 31, 2016$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding, beginning balance | shares	1,750,000
Granted | shares	3,235,000
Exercised | shares
Cancelled/Forfeited | shares
Outstanding, ending balance | shares	4,985,000
Exercisable, ending balance | shares	1,750,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll forward]
Outstanding, beggining balance | $ / shares	$ 0.37
Granted | $ / shares	0.16
Exercised | $ / shares
Cancelled/Forfeited | $ / shares
Outstanding, ending balance | $ / shares	0.23
Exercisable, ending balance | $ / shares	$ 0.37
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted-Average Remaining Contractual Life [Roll Forward]
Outstanding, beginning balance	9 years 3 months 14 days
Granted	9 years 5 months 1 day
Outstanding, ending balance	9 years 11 days
Exercisable, ending balance	8 years 3 months 14 days

STOCKHOLDERS' EQUITY (Details 1

STOCKHOLDERS' EQUITY (Details 1) - $ / shares	12 Months Ended
	Aug. 31, 2016	Aug. 31, 2015
Option Outstanding	4,985,000	1,750,000
Option Exercise Price	$ 0.23	$ 0.37
Option Remaining Contractual Life	9 years 11 days
Option Exercisable	1,750,000
Option Exercisable, Price	$ 0.37
Option Exercisable, Remaining Contractual Life	8 years 3 months 14 days
Employee Stock Options [Member]
Option Outstanding	4,985,000
Option Exercise Price	$ 0.23
Option Remaining Contractual Life	9 years 11 days	9 years 36 days
Option Exercisable	1,750,000
Option Exercisable, Price	$ 0.37
Option Exercisable, Remaining Contractual Life	8 years 3 months 14 days
Employee Stock Options [Member] | Exercise Price $ 0.01 [Member]
Option Outstanding	700,000
Option Exercise Price	$ 0.01
Option Remaining Contractual Life	7 years 10 months 24 days
Option Exercisable	700,000
Option Exercisable, Price	$ 0.01
Option Exercisable, Remaining Contractual Life	7 years 10 months 24 days
Employee Stock Options [Member] | Exercise Price $ 0.50 [Member]
Option Outstanding	600,000
Option Exercise Price	$ 0.50
Option Remaining Contractual Life	8 years 6 months 11 days
Option Exercisable	300,000
Option Exercisable, Price	$ 0.50
Option Exercisable, Remaining Contractual Life	8 years 6 months 11 days
Employee Stock Options [Member] | Exercise Price $ 0.75 [Member]
Option Outstanding	450,000
Option Exercise Price	$ 0.75
Option Remaining Contractual Life	8 years 7 months 2 days
Option Exercisable	450,000
Option Exercisable, Price	$ 0.75
Option Exercisable, Remaining Contractual Life	8 years 7 months 2 days
Employee Stock Options [Member] | Exercise Price $ 0.35 [Member]
Option Outstanding	910,000
Option Exercise Price	$ 0.35
Option Remaining Contractual Life	9 years 2 months 8 days
Employee Stock Options [Member] | Exercise Price $ 0.08 [Member]
Option Outstanding	1,825,000
Option Exercise Price	$ 0.08
Option Remaining Contractual Life	9 years 5 months 26 days
Employee Stock Options [Member] | Exercise Price $ 0.11 [Member]
Option Outstanding	500,000
Option Exercise Price	$ 0.11
Option Remaining Contractual Life	9 years 7 months 2 days

STOCKHOLDERS' EQUITY (Details 2

STOCKHOLDERS' EQUITY (Details 2) - Warrant Issued For Services [Member]	12 Months Ended
	Aug. 31, 2016
Dividend yield	0.00%
Volatility	66.00%
Minimum [Member]
Risk free interest rate	0.78%
Expected life	2 years
Maximum [Member]
Risk free interest rate	1.66%
Expected life	5 years 7 months 20 days

STOCKHOLDERS' EQUITY (Details 3

STOCKHOLDERS' EQUITY (Details 3) - Warrant [Member] - $ / shares	12 Months Ended
	Aug. 31, 2016	Jan. 31, 2015	Sep. 30, 2014
Warrants Outstanding Exercise Price		$ 1.30	$ 1.30
Exercise Price $ 1.00 [Member]
Warrants Outstanding Exercise Price	$ 1
Number of Warrants Outstanding	1,264,023
Warrants Outstanding Expiration Date	Dec. 31, 2024
Exercise Price $ 0.01 [Member]
Warrants Outstanding Exercise Price	$ 0.01
Number of Warrants Outstanding	100,000
Warrants Outstanding Expiration Date	Jul. 31, 2016
Exercise Price $ 1.00 [Member]
Warrants Outstanding Exercise Price	$ 1
Number of Warrants Outstanding	295,000
Warrants Outstanding Expiration Date	Apr. 30, 2020
Exercise Price $ 0.03 [Member]
Warrants Outstanding Exercise Price	$ 0.03
Number of Warrants Outstanding	3,184,332
Warrants Outstanding Expiration Date	Jun. 30, 2018
Exercise Price $ 0.04 [Member]
Warrants Outstanding Exercise Price	$ 0.04
Number of Warrants Outstanding	3,184,332
Warrants Outstanding Expiration Date	Jun. 30, 2018
Exercise Price $ 0.10 [Member]
Warrants Outstanding Exercise Price	$ 0.10
Number of Warrants Outstanding	800,000
Warrants Outstanding Expiration Date	Jun. 30, 2018
Exercise Price $ 0.13 [Member]
Warrants Outstanding Exercise Price	$ 0.13
Number of Warrants Outstanding	800,000
Warrants Outstanding Expiration Date	Jun. 30, 2018
Exercise Price $ 0.01 [Member]
Warrants Outstanding Exercise Price	$ 0.01
Number of Warrants Outstanding	150,000
Warrants Outstanding Expiration Date	Feb. 28, 2018
Exercise Price $ 0.50 [Member]
Warrants Outstanding Exercise Price	$ 0.50
Number of Warrants Outstanding	1,176,473
Warrants Outstanding Expiration Date	Aug. 31, 2020
Exercise Price $ 1.00 [Member]
Warrants Outstanding Exercise Price	$ 1
Number of Warrants Outstanding	400,000
Warrants Outstanding Expiration Date	Aug. 31, 2020
Exercise Price $ 1.00 [Member]
Warrants Outstanding Exercise Price	$ 1
Number of Warrants Outstanding	1,200,000
Warrants Outstanding Expiration Date	Aug. 31, 2021
Exercise Price $ 1.00 [Member]
Warrants Outstanding Exercise Price	$ 1
Number of Warrants Outstanding	523,587
Warrants Outstanding Expiration Date	Aug. 31, 2021
Exercise Price $ 1.00 [Member]
Warrants Outstanding Exercise Price	$ 1
Number of Warrants Outstanding	20,000
Warrants Outstanding Expiration Date	Aug. 31, 2021
Exercise Price $ 1.00 [Member]
Warrants Outstanding Exercise Price	$ 1
Number of Warrants Outstanding	10,000
Warrants Outstanding Expiration Date	Aug. 30, 2021
Exercise Price $ 0.01 [Member]
Warrants Outstanding Exercise Price	$ 0.01
Number of Warrants Outstanding	250,000
Warrants Outstanding Expiration Date	Dec. 31, 2019
Exercise Price $ 1.10 [Member]
Warrants Outstanding Exercise Price	$ 1.10
Number of Warrants Outstanding	500,000
Warrants Outstanding Expiration Date	Mar. 31, 2021
Exercise Price $ 0.05 [Member]
Warrants Outstanding Exercise Price	$ 0.05
Number of Warrants Outstanding	100,000
Warrants Outstanding Expiration Date	Aug. 31, 2021

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)	Apr. 18, 2016	Sep. 16, 2015	Aug. 14, 2015	Mar. 31, 2015	Jan. 31, 2015	Sep. 30, 2014	Aug. 31, 2016	Aug. 31, 2015	Jul. 31, 2014
Common stock, authorized							937,500,000	937,500,000
Common stock, par value (in dollars per share)							$ 0.001	$ 0.001
Number of units issued					250,000	1,000,000
Unit price (in dollars per unit)					$ 1	$ 1
Proceeds from issuance of units					$ 250,000	$ 1,000,000
Number of shares issued				5,673,980
Proceeds from issuance of stock							$ 310,000	$ 1,243,895
Stock issuance cost					$ 11,555
Number of shares issued with exercise of warrants								545,000
Proceeds from exercise of warrant								$ 5,450
Common stock issued							53,717,501	47,943,273
Number of shares issued for services (in shares)							1,410,332
Value of shares issued for services							$ 455,176	$ 810,765
Number of shares outstanding							4,985,000	1,750,000
Weighted average remaining contractual life							9 years 11 days
Excercise price of options							$ 0.23	$ 0.37
Employee Stock Options [Member]
Number of shares outstanding							4,985,000
Fair value of option granted							$ 401,440	$ 210,000
Expected life							5 years 6 months
Expected Volatility							100.00%
Weighted average remaining contractual life							9 years 11 days	9 years 36 days
Excercise price of options							$ 0.23
Employee Stock Options [Member] | Minimum [Member]
Risk free interest rate							1.21%
Excercise price of options							$ 0.01
Employee Stock Options [Member] | Maximum [Member]
Risk free interest rate							1.65%
Excercise price of options							$ 0.75
Employee Stock Options [Member] | Board Of Directors [Member]
Number of shares outstanding							2,660,000
Employee Stock Options [Member] | Board Of Directors [Member] | Minimum [Member]
Excercise price of options							$ 0.01
Employee Stock Options [Member] | Board Of Directors [Member] | Maximum [Member]
Excercise price of options							$ 0.75
Employee Stock Options [Member] | Employees And Officers [Member]
Number of shares outstanding							2,325,000
Employee Stock Options [Member] | Employees And Officers [Member] | Minimum [Member]
Excercise price of options							$ 0.08
Employee Stock Options [Member] | Employees And Officers [Member] | Maximum [Member]
Excercise price of options							$ 0.11
2014 Stock Option Plan [Member]
Number of shares authorized									5,000,000
F500 Settlement Agreement [Member]
Number of shares issued	750,000
Value of shares issued	$ 72,675
Loss contingency lawsuit filing date	December 15, 2015 and April 14, 2016
Neil Rogers (Rogers) [Member] | Stock Purchase Agreement [Member]
Number of shares issued		500,000
Value of shares issued		$ 500,000
Payment subject to effectiveness of registration statement		$ 190,000
Neil Rogers (Rogers) [Member] | Registration Rights Agreement [Member]
Number of shares issued		625,000
Byrne [Member] | Registration Rights Agreement [Member]
Number of shares issued		625,000
Convertible Note [Member] | Redwood Fund LP [Member]
Amount of debt converted								$ 306,476
Common stock issued			200,000					200,000
Fair value of stock								$ 170,000
Number of shares issued for conversion of debt								3,064,755
Description of reduction in conversion price								$0.85 to $0.096
Interest expense			$ 1,165,202					$ 2,346,461
Common Stock [Member]
Number of shares issued				4,286,450	1	1
Number of shares issued for services (in shares)							1,410,332	1,518,092
Value of shares issued for services							$ 1,410	$ 1,519
Warrant [Member]
Number of shares issued					1	1
Exercise price of warrant					$ 1.30	$ 1.30
Description of warrant expiration term					Expire twenty-four (24) months from the date of issuance.	Expire twenty-four (24) months from the date of issuance.
Warrant [Member] | Convertible Note [Member] | Redwood Fund LP [Member]
Number of shares issued			295,000					295,000
Description of reduction in exercise price								$0.85 to $0.01

STOCKHOLDERS' EQUITY (Details38

STOCKHOLDERS' EQUITY (Details Narrative 1) - USD ($)	1 Months Ended			12 Months Ended
	Mar. 31, 2015	Jan. 31, 2015	Sep. 30, 2014	Aug. 31, 2016
Number of shares issued	5,673,980
Expense associated with shares and warrant exchange	$ 693,765
Warrant [Member]
Number of shares issued	1,387,530
Common Stock [Member]
Number of shares issued	4,286,450	1	1
Warrant Issued For Services [Member]
Number of warrants issued				250,000
Exercise price (in dollars per share)				$ 0.01
Warrant term (in years)				5 years
Value of warrants				$ 30,349
Warrant Issued For Services [Member] | Colgan Financial Group, Inc [Member]
Number of warrants issued				150,000
Value of warrants				$ 11,436
Warrant Issued For Services [Member] | Various Creditors [Member]
Number of warrants issued				1,753,587
Exercise price (in dollars per share)				$ 1
Warrant term (in years)				5 years 6 months
Value of warrants				$ 78,580
5 years Warrant [Member]
Number of warrants issued				500,000
Exercise price (in dollars per share)				$ 1.10
Value of warrants				$ 3,407

CONCENTRATIONS (Details Narrati

CONCENTRATIONS (Details Narrative) - Customer Concentration Risk [Member] - Number	12 Months Ended
	Aug. 31, 2016	Aug. 31, 2015
Sales Revenue, Services, Net [Member]
Concentration Risk [Line Items]
Percentage of concentration risk	35.00%	32.00%
Number of customer	3	1
Number of projects	3	3
Accounts Receivable [Member]
Concentration Risk [Line Items]
Percentage of concentration risk	22.00%	44.00%
Number of customer	2	3

INCOME TAXES (Details)

INCOME TAXES (Details)	12 Months Ended
	Aug. 31, 2016	Aug. 31, 2015
Income Tax Disclosure [Abstract]
Income tax (benefit) computed at federal statutory tax rate	(34.00%)	(34.00%)
State taxes, net of federal	(5.83%)	(5.83%)
Permanent differences	0.10%	0.10%
Change in valuation allowance	39.73%	39.73%
Effective income tax rate

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Aug. 31, 2016
Income Tax Disclosure [Abstract]
Percentage of valuation allowance	100.00%

COMMITMENTS AND CONTINGENCIES42

COMMITMENTS AND CONTINGENCIES (Details)	Aug. 31, 2015USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,017	$ 516,484
2,018	555,762
2,019	571,259
2,020	571,513
2,021	467,211
Thereafter	1,258,795
Total	$ 3,941,025

COMMITMENTS AND CONTINGENCIES43

COMMITMENTS AND CONTINGENCIES (Details Narratives) - USD ($)	Jul. 05, 2016	Jun. 12, 2016	Apr. 18, 2016	Mar. 11, 2016	Mar. 31, 2015	Aug. 31, 2016	Aug. 31, 2015
Lease expiration period						2,024
Rent expense						$ 611,002	$ 562,910
Gain (loss) on contract termination				$ 100,000
Shares issued for common stock					5,673,980
F500 Settlement Agreement [Member]
Loss contingency loss in period		$ 130,000
Shares issued for common stock			750,000
Loss contingency lawsuit filing date			December 15, 2015 and April 14, 2016
Robin Hood Settlement Agreement [Member]
Loss contingency loss in period	$ 20,000
Gain (loss) on contract termination	$ 5,000,000
Loss contingency lawsuit filing date	August 31, 2013
Settlement Contribution paid by insurance carrier	Approximately $380,000 of the PCS Settlement Contribution is to be paid by the Company’s insurance carrier, and the remaining $20,000 will be paid by the Company.
Loss contingency period of occurrence	As part of a full resolution of the action and in order to avoid the continued cost and uncertainty of litigation, PCS Link entered into a separate confidential settlement agreement (the “Patriot Settlement Agreement”) with Patriot, pursuant to which PCS Link agreed to enter into a new five (5) year Master Services Agreement (“MSA”) with Patriot that extended the existing service relationship between the Company and Patriot, providing for certain preferential pricing and terms to Patriot and requiring PCS Link to provide services to Patriot through October of 2021. In return, Patriot agreed to (i) release all claims against PCS Link and (ii) dismiss its counter-complaint against PCS Link.

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Oct. 14, 2016	Sep. 30, 2016	Mar. 31, 2015	Aug. 31, 2016	Nov. 06, 2015	Aug. 21, 2015	Aug. 14, 2015	Apr. 30, 2015
Subsequent Event [Line Items]
Number of warrants issued			5,673,980
7 years Warrant [Member]
Subsequent Event [Line Items]
Number of warrants issued			1,387,530
Convertible Note [Member] | Redwood Fund LP [Member]
Subsequent Event [Line Items]
Principal amount				$ 125,000	$ 125,000		$ 588,236
Convertible Note [Member] | Lincoln Park Capital Fund LLP [Member]
Subsequent Event [Line Items]
Principal amount						$ 295,000		$ 295,000
Subsequent Event [Member] | Loan and Security Agreement [Member] | PCS Link, Inc. [Member] | Moriah Education Management, LLC [Member] | Promissory Note [Member]
Subsequent Event [Line Items]
Principal amount	$ 3,500,000
Subsequent Event [Member] | Stock Pledge Agreement [Member] | PCS Link, Inc. [Member] | Moriah Education Management, LLC [Member]
Subsequent Event [Line Items]
Number of common shares collateral	1,007,920
Description of collateral	Pledged 1,007,920 shares of common stock of PCS held by the Company, representing 100% of the issued and outstanding shares of common stock of PCS, and (ii) John R. Hall, the Chief Executive Officer of the Company and the Chief Executive Officer of PCS, executed a personal guaranty (the “Personal Guaranty”), to secure PCS’ obligations under the Loan Agreement.
Subsequent Event [Member] | Securities Issuance Agreement [Member] | 5 years Warrant [Member] | Mr. John R. Hall [Member]
Subsequent Event [Line Items]
Number of warrants issued	5,000,000
Exercise price (in dollars per share)	$ 0.10
Subsequent Event [Member] | Securities Issuance Agreement [Member] | Moriah Education Management, LLC [Member] | 5 years Warrant [Member]
Subsequent Event [Line Items]
Number of warrants issued	8,125,000
Exercise price (in dollars per share)	$ 0.14
Subsequent Event [Member] | Securities Issuance Agreement [Member] | Moriah Education Management, LLC [Member] | 7 years Warrant [Member]
Subsequent Event [Line Items]
Number of warrants issued	3,500,000
Exercise price (in dollars per share)	$ 0.12
Subsequent Event [Member] | Note Purchase and Restructuring Agreement [Member] | Convertible Note [Member] | Redwood Fund LP [Member]
Subsequent Event [Line Items]
Debt forgivness amount		$ 125,000
Debt forgivness amount		30,000
Additional funding forgivness		300,000
Subsequent Event [Member] | Note Purchase and Restructuring Agreement [Member] | September 2016 Promissory Note [Member] | Redwood Fund LP [Member]
Subsequent Event [Line Items]
Principal amount		$ 1,418,497
Percentage of original issue discount		15.00%
Subsequent Event [Member] | Exchange Agreement [Member] | September 2016 Lincoln Park Notes [Member] | Lincoln Park Capital Fund LLP [Member]
Subsequent Event [Line Items]
Principal amount		$ 685,000
Subsequent Event [Member] | Amended And Restated [Member] | 2013 Colgan Amended Note [Member] | Colgan Financial Group, Inc [Member]
Subsequent Event [Line Items]
Principal amount	$ 840,893
Repayment of debt	150,000
Subsequent Event [Member] | Amended And Restated [Member] | 2014 Colgan Amended Note [Member] | Colgan Financial Group, Inc [Member]
Subsequent Event [Line Items]
Principal amount	$ 400,000
Subsequent Event [Member] | Payoff Agreements [Member] | 5 years Warrant [Member] | Opus Bank [Member]
Subsequent Event [Line Items]
Number of warrants issued	2,000,000
Exercise price (in dollars per share)	$ 0.10
Subsequent Event [Member] | Payoff Agreements [Member] | Warrant [Member] | California United Bank [Member]
Subsequent Event [Line Items]
Number of warrants issued	523,587
Subsequent Event [Member] | Payoff Agreements [Member] | Warrant [Member] | California United Bank [Member] | Minimum [Member]
Subsequent Event [Line Items]
Exercise price (in dollars per share)	$ 0.10
Subsequent Event [Member] | Payoff Agreements [Member] | Warrant [Member] | California United Bank [Member] | Maximum [Member]
Subsequent Event [Line Items]
Exercise price (in dollars per share)	$ 1