Staffing (TSGL) 10-Q 20 May 14 2014 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 31, 2014	20-May-14
Document Information [Line Items]	'	'
Entity Registrant Name	'Staffing Group, Ltd.	'
Entity Central Index Key	'0001561622	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Trading Symbol	'TSGL	'
Entity Common Stock, Shares Outstanding	'	37,193,345
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	31-Mar-14	'
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2014	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2014	Dec. 31, 2013
CURRENT ASSETS	'	'
Cash and cash equivalents	$46,365	$2,757
Accounts receivable, net	1,908,051	1,730,365
Deferred financing costs, net	3,151	9,315
Prepaid expenses and other current assets	43,673	37,614
Deferred tax asset	44,082	43,729
Total Current Assets	2,045,322	1,823,780
Property and equipment, net	28,822	30,997
Security deposits	31,355	30,530
TOTAL ASSETS	2,105,499	1,885,307
CURRENT LIABILITIES	'	'
Accounts payable and accrued expenses	581,999	296,327
Line of credit	1,279,483	1,463,370
Convertible notes payable	60,000	60,000
Income tax payable	10,049	9,744
Payroll and related liabilities	200,928	400,928
Total Current Liabilities	2,132,459	2,230,369
Long term portion of payroll related liabilities	599,334	426,579
Due to stockholder	457,805	447,629
TOTAL LIABILITIES	3,189,598	3,104,577
Commitments and contingencies	'	'
STOCKHOLDERS' DEFICIT	'	'
Preferred stock, no par value: 5,000,000 shares authorized, none issued and outstanding.	0	0
Common stock par value $0.001: 75,000,000 shares authorized; 35,700,011 and 34,000,011 shares issued and outstanding as of March 31, 2014 and December 31, 2013, respectively	35,700	34,000
Additional paid-in capital	983,224	744,924
Accumulated deficit	-2,103,023	-1,998,194
TOTAL STOCKHOLDERS' DEFICIT	-1,084,099	-1,219,270
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$2,105,499	$1,885,307

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Preferred stock, par value (in dollars per share)	$0	$0
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares, issued	35,700,011	34,000,011
Common stock, shares outstanding	35,700,011	34,000,011

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
NET REVENUES	'	'
Contract staffing services	$5,718,321	$2,331,445
COST OF SERVICES	5,014,135	1,902,578
GROSS PROFIT	704,186	428,867
SELLING, GENERAL AND ADMINISTRATIVE	'	'
Payroll and related expenses	344,885	280,346
General and administrative expenses	418,244	153,057
TOTAL SELLING, GENERAL AND ADMINISTRATIVE	763,129	433,403
LOSS FROM OPERATIONS	-58,943	-4,536
OTHER (EXPENSE) INCOME	'	'
Interest expense	-31,636	-47,963
Other (expense) income	-14,297	41,885
TOTAL OTHER (EXPENSE) INCOME	-45,933	-6,078
LOSS FROM OPERATIONS BEFORE INCOME TAXES	-104,876	-10,614
Benefit from income taxes	48	0
NET LOSS	($104,828)	($10,614)
NET LOSS PER COMMON SHARE	'	'
Basic and diluted (in dollars per share)	$0	$0
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	'	'
Basic and diluted (in shares)	35,075,567	4,510,011

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net loss	($104,828)	($10,614)
Adjustment to reconcile net loss to net cash provided by (used in) operating activities:	'	'
Depreciation expense	2,175	1,903
Interest and fees on line of credit	88,400	58,490
Amortization of deferred financing costs	6,164	0
Accrued interest on stockholder advances	9,307	0
Deferred tax asset	-353	0
Changes in operating assets and liabilities:	'	'
Accounts receivable	-177,686	243,534
Prepaid expenses and other current assets	-6,059	-4,466
Security deposits	-825	0
Accounts payable and accrued expenses	285,976	-81,830
Payroll and related liabilities	-27,245	-27,187
NET CASH PROVIDED BY OPERATING ACTIVITIES	75,026	179,830
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Net proceeds from line of credit	-272,287	-265,313
Proceeds from stockholders advances	869	4,541
Proceeds from sale of common stock	240,000	0
NET CASH USED IN FINANCING ACTIVITIES	-31,418	-260,772
Net increase (decrease) in cash and cash equivalents	43,608	-80,942
Cash and cash equivalents, beginning of period	2,757	196,394
Cash and cash equivalents, end of period	46,365	115,452
SUPPLEMENTAL CASH FLOW INFORMATION	'	'
Cash paid for interest	0	0
Cash paid for taxes	165	4,890
NON-CASH ACTIVITIES	'	'
Common stock issued in connection with reverse merger	100	0
TSGL net loss on date of reverse merger converted to APIC	$45,619	$0

DESCRIPTION_OF_BUSINESS

DESCRIPTION OF BUSINESS	3 Months Ended
	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	Note 1 - Description of Business
	EmployUS, LLC (“EmployUS”) a Delaware Limited Liability Company, was formed on September 30, 2010 having a perpetual existence and is a full service turnkey staffing company. Initially established to respond to the relief and recovery of the major oil spill in the Gulf of Mexico, EmployUS, has since expanded to provide services on most major construction, chemical, and maritime projects in the Southeast United States. From its single initial project three years ago, EmployUS, has grown to ten offices in three states, with more than 150 customers and over 3,000 people employed as of March 31, 2014.
	Effective July 1, 2013, EmployUS, changed its corporate status from a limited liability company to a “C” corporation and its state of registration from Delaware to Nevada. As a result of these changes, the new name of EmployUS is EmployUS, Ltd. (“EmployUS, Ltd.”) The total number of authorized shares of common stock is 200,000,000 having a par value of $0.001 per share. The two members of EmployUS, each owning 50%, received 15,000,000 shares of EmployUS Ltd.’s common stock. Since EmployUS, LLC and EmployUS, Ltd. had common ownership, the initial basis of the assets and liabilities recorded by EmployUS, Ltd. were the historical carrying value of these assets and liabilities of EmployUS. LLC. EmployUS, Ltd. has also retroactively reflected the issuance of the shares of common stock to the members of EmployUS, LLC as if the transaction occurred on January 1, 2013.
	On January 22, 2014, The Staffing Group, Ltd. (“The Company”) entered into a Share Exchange Agreement (the “Exchange Agreement”) with EmployUs, Ltd., all of the stockholders of EmployUS, Ltd. (the “EmployUS, Ltd. Shareholders”), and The Company’s controlling stockholders. The Exchange Agreement closed on February 14, 2014.  Pursuant to the terms and conditions of the final, fully executed Exchange Agreement, and upon the consummation of the closing:
	Each share of EmployUS Ltd.’s common stock issued and outstanding immediately prior to the closing of the Exchange Agreement was converted into the right to receive an aggregate of 13,153,800 shares of the Company’s common stock.
	Three of Company’s stockholders agreed to cancel the following shares:
		(i)	Joseph Albunio agreed to cancel 8,386,413 shares of his common stock. After the cancellation he owns 500,000 shares of the Company’s common stock.
		(ii)	Brian McLoone agreed to cancel 2,836,413 shares of his common stock. After the cancellation he owns 6,050,000 shares of the Company’s common stock.
		(iii)	Luidmila Yuziuk agreed to cancel 1,930,972 shares of her common stock. After the cancellation, she does not own any shares of the Company’s common stock.
	The purposes of the transactions described above were to complete a reverse merger with the result being that EmployUS, Ltd., became a wholly-owned subsidiary of The Staffing Group, Ltd.  The Staffing Group, Ltd’s business operations will now focus on the business of EmployUS, Ltd.
	Following the Exchange Agreement, there are 35,100,011 shares of the Company’s common stock issued and outstanding, which include 13,153,800 shares held by the former stockholders of EmployUS, Ltd. and 6,050,000 shares held by Brian McLoone, EmployUS Ltd’s chairman and a stockholder of the Safety Group Ltd, but not a stockholder of EmployUS Ltd prior to the merger. As a result, The Company’s pre-merger stockholders including Brian McLoone hold approximately 62.52% of The Company’s issued and outstanding shares of common stock and the former stockholders of EmployUS, Ltd. hold approximately 37.48%.
	Upon closing of the Exchange Agreement, EmployUS, Ltd. became a wholly owned subsidiary of the Company. The Company ceased its prior operations and became engaged in the business of EmployUS, Ltd. As The Company was formerly a shell company, no pro forma disclosures are required. The Exchange Agreement is being accounted for as a reverse merger and recapitalization and EmployUS, Ltd. is deemed to be the acquirer in the reverse merger for accounting purposes and the Company is deemed the legal acquirer. The Company will therefore, take on EmployUS, Ltd.’s operating history. In connection with the reverse merger, Brian Mcloone, CEO of EmployUS, Ltd., became a director of the Company due to his expertise and experience.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	Note 2 - Summary of Significant Accounting Policies
	Basis of presentation
	The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete consolidated financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2014 are not necessarily indicative of the results that may be expected for any subsequent quarter of for the year ending December 31, 2014. The unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Company’s Annual Report on Form 8-K filed on May 8, 2014 for the year ended December 31, 2013.
	Use of Estimates
	The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. Significant matters requiring the use of estimates and assumptions include, but may not be limited to, accounts receivable allowances and evaluation of impairment of long-lived assets. Management believes that its estimates and assumptions are reasonable, based on information that is available at the time they are made.
	Reclassifications
	Certain prior period amounts were reclassified to conform with the current period presentation.
	Revenue Recognition
	Contract staffing service revenues are recognized when services are rendered. The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 605 “Revenue Recognition”, which requires that four basic criteria be met before revenue can be recognized: (i) persuasive evidence that an arrangement exists; (ii) the price is fixed or determinable; (iii) collectability is reasonably assured; and (iv) services have been rendered.
	Cost of Contract Staffing Services
	The cost of contract staffing services includes the wages, related payroll taxes, and employee benefits of the Company’s employees while they work on contract assignments for the period in which the related revenue is recognized.
	Concentration of Credit Risk
	For the three months ended March 31, 2014, Customer A accounted for 41.7% of the Company’s net revenue. Customer A’s accounts receivable was 20.7% of the Company’s total accounts receivable as of March 31, 2014 and 27% of the Company’s accounts receivable as of December 31, 2013. Customer B accounted for approximately 11.1% of the Company’s net revenue for the three months ended March 31, 2013. Customer C accounted for approximately 10.4% of the Company’s net revenue for the three months ended March 31, 2013. Customer D accounted for 12.5% of the Company’s accounts receivable as of March 31, 2014.
	Accounts Receivable
	The Company extends credit to its customers based on an evaluation of the customer’s financial condition and ability to pay the Company in accordance with the payment terms. An allowance for doubtful accounts is recorded as a charge to bad debt expense where collection is considered doubtful due to credit issues. This allowance reflects management’s estimate of the potential losses inherent in the accounts receivable balance, based on historical loss statistics and known factors impacting its customers. The nature of the contract service business, where companies are dependent on employees for their production cycle, generally results in a nominal provision for doubtful accounts. Based on management’s review of accounts receivable, an allowance for doubtful accounts of $235,885 and $235,885 was considered necessary as of March 31, 2014 and December 31, 2013, respectively. The Company charges uncollectible accounts against the allowance once the invoices are deemed unlikely to be collectible. The Company does not accrue interest on past due receivables.
	Advertising
	The Company charges advertising costs to expense as incurred. Advertising costs were $3,863 and $361 for the three months ending March 31, 2014 and 2013, respectively.

LIQUIDITY_AND_CAPITAL_RESOURCE

LIQUIDITY AND CAPITAL RESOURCES	3 Months Ended
	Mar. 31, 2014
Liquidity And Capital Resources [Abstract]	'
Liquidity And Capital Resources [Text Block]	'
	Note 3 - Liquidity and Capital Resources
	As of March 31, 2014, the Company had a stockholders’ deficit of $1,084,099. For the three months ended March 31, 2014 and 2013, the Company had a net loss of $104,828 and $10,614, respectively. At March 31, 2014, the Company had a working capital deficit of $87,137 compared to $406,589 at December 31, 2013. The Company’s stockholders’ deficiency is primarily due to, among other reasons, penalties and interest relating to unpaid payroll tax liabilities in 2011, and an increase in staff payroll and rent, due to an expansion of operations. The Company is currently delinquent with past due payroll tax liabilities from 2010 and 2011 however, since late 2011 the Company has been remitting payroll taxes in accordance with the Internal Revenue Service payment plan on a current basis. The Company cannot assure you that it will be able to continue to generate income from operations on a sustainable basis, as the Company continues to expand its infrastructure and further develop its marketing efforts.
	Although the Company can provide no assurances, it believes its cash on hand, and anticipated cash flow from operations, will provide sufficient liquidity and capital resources to fund its business for at least the next twelve months, as a result of new and substantial contracts entered into in 2013 that will be affecting the Company’s revenues during 2014. In the event the Company continues to experience liquidity and capital resources constraints because of continuing operating losses, greater than anticipated sales growth or otherwise, the Company may need to raise additional capital in the form of equity and/or debt financing. If such additional capital is not available on terms acceptable to the Company, or at all, then the Company may need to curtail its operations and/or take additional measures to conserve and manage its liquidity and capital resources, any of which would have a material adverse effect on our business, results of operations and financial condition.

LINE_OF_CREDIT

LINE OF CREDIT	3 Months Ended
	Mar. 31, 2014
Line of Credit Facility [Abstract]	'
Line Of Credit Facility Disclosures [Text Block]	'
	Note 4 - Line of Credit
	In October 2011, the Company entered into an account purchase agreement with Crestmark Bank (“Crestmark”) to provide working capital financing. The account purchase agreement allows Crestmark to advance the Company funds on eligible accounts receivable at its sole discretion. The term of the facility is three years with an interest rate equal to the Prime Rate plus 2.75% per annum (6% floor), a maintenance fee of 0.6% per month of the average monthly loan balance, and a facility fee equal to 1% of the maximum loan amount. The line is secured by collateral consisting of all of the Company’s assets and is also personally guaranteed by Brent Callais, a director of the Company. The Company is currently compliant with all covenants. The balance due to Crestmark as of March 31, 2014 and December 31, 2013 was $1,279,483 and $1,463,370 respectively. Interest and fees paid to Crestmark for the three months ended March 31, 2014 and 2013 was $88,400 and $58,490, respectively, which were satisfied by additional borrowings under the line of credit.
	Interest and fees consisted of the following for the three months ended March 31:
		2014		2013
	Interest	$	25,488	$	15,951
	Fees		62,912		42,538
	Total	$	88,400	$	58,489

CONVERTIBLE_NOTES_PAYABLE

CONVERTIBLE NOTES PAYABLE	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Short-term Debt [Text Block]	'
	Note 5 - Convertible Notes Payable
	On May 13, 2013, the Company issued three separate $20,000 secured convertible promissory notes. The maturity date of the convertible promissory notes is May 13, 2014, and they bear interest at a rate of 10% per annum. The notes are secured by collateral consisting of all tangible and intangible assets of the Company and are subordinate to the line of credit. Once the Company changed its corporate status from a limited liability company to a “C” corporation on July 1, 2013, the secured convertible promissory notes and any accrued interest became convertible at the option of the holder into shares of the Company’s common stock, with the conversion rate being 75% of the consideration per share paid by the investors in the next Qualified Financing arrangement. The principal portion of the convertible promissory notes cannot be prepaid prior to the maturity date, though any accrued interest can be paid in cash or by conversion into shares of the Company’s common stock.
	In accordance with ASC 470, “Accounting for Securities with Beneficial Conversion Features or Contingently Adjustable Conversion Ratios,” the convertible promissory notes are considered to have a beneficial conversion feature as the effective conversion price will be less than the lowest paid price by others investors in a future qualified financing, which is defined as a private placement offering of the Company’s securities to be completed after the consummation of any transaction affecting the structure of the Company, and before the maturity date of May 13, 2014.
	In addition, in accordance with ASC 815 the conversion feature is considered to be a derivative instrument as the conversion price can be lowered if the Company issues securities at a lower price in a future qualified financing, as defined. As the qualified offering has yet to occur, an assessment of the fair value of the contingent conversion feature cannot be measured as of date of issuance of the secured convertible notes.
	As of March 31, 2014, the Company accrued interest on the convertible promissory notes in the amount of $5,300.
	On May 13, 2014, the Company entered into amendments  with the holders of the three secured convertible promissory notes that would convert all of the outstanding principal and accrued interest into common stock of the Company at a per share price of $0.225, which is 75% of the consideration per share paid by the investors in the most recent stock sale, which was $0.30 per share. Pursuant to the amendment, all three note holders chose to convert their notes in full into 293,334 shares of common stock in the aggregate.

DUE_TO_STOCKHOLDER

DUE TO STOCKHOLDER	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Due To Stockholder Disclosure [Text Block]	'
	Note 6 - Due to Stockholder
	Amounts due to a stockholder of the Company of $457,805 and $447,629 as of March 31, 2014 and December 31, 2013, respectively, arose from cash advances made to the Company for working capital purposes. These balances include accrued interest in the amount of 9% per annum, which aggregated $69,219 and $59,286 for the three months ended March 31, 2014 and December 31, 2013, respectively. The stockholder has agreed to forbear from demanding payment until April 15, 2015 of the principal and any accrued interest previously due on demand.

RELATEDPARTY_TRANSACTIONS

RELATED-PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	Note 7 - Related-Party Transactions
	The Company has recognized revenue for staffing services from two related parties during the three months ended March 31, 2013, both of which are owned by a director of the Company. The total revenue for the three months ended March 31, 2013 from one party was $7,350 and $2,988 from the other.

PAYROLL_LIABILITIES

PAYROLL LIABILITIES	3 Months Ended
	Mar. 31, 2014
Payroll Liabilities [Abstract]	'
Payroll Liabilities Disclosures [Text Block]	'
	Note 8 - Payroll Liabilities
	The Company has past due payroll liabilities due to the Internal Revenue Service (“IRS”) for unpaid payroll taxes, penalties and interest for 2011 and 2010. The unpaid payroll taxes to the IRS for these periods totaled $891,386.
	The Company has a payment plan in place with the IRS, whereby effective on April 25, 2012, it made an initial payment of $4,118, and subsequent monthly payments of $16,474 on the 28th of every month thereafter starting on May 28, 2012 until such time the liability is paid in full, with an additional payment of $200,000 due on April 28, 2014. The Company made such $200,000 payment on the required date. The IRS has issued a notice of Federal Tax Lien against the Company’s property until the amount is paid in full.
	As of March 31, 2014 and December 31, 2013, the past due balance due to the IRS, including penalties, interest, and fees, totaled $800,262 and $827,507, respectively. The Company incurred $22,176 and $22,815 in penalties and interest from the IRS during the three months ended March 31, 2014 and 2013, respectively.

STOCKHOLDERS_EQUITY

STOCKHOLDERS EQUITY	3 Months Ended
	Mar. 31, 2014
Stockholders Equity Note [Abstract]	'
Stockholders Equity Note Disclosure [Text Block]	'
	Note 9 – Stockholders Equity
	Preferred Stock
	Effective July 1, 2013, the Company changed its corporate status from a limited liability company to a “C” corporation and its state of registration from Delaware to Nevada. As a result of these changes, the Company has authorized 5,000,000 shares of preferred stock, no par value. As these are considered “black check” preferred shares, the terms of the preferred stock are to be determined by the board of directors of the Company in the near future.
	Common Stock
	On January 8, 2014, 1,000,000 shares of common stock were issued at $0.15 per share for gross proceeds of $150,000 pursuant to a Stock Purchase Agreement with an investor.
	On January 8, 2014, the Company issued 100,000 shares of common stock to a consultant as consideration for services provided in connection with the reverse merger. The shares were valued at $0.15 per share, and the cost was charged against additional paid in capital.
	On March 20, 2014, 600,000 shares of common stock were issued at $0.15 per share for gross proceeds of $90,000 pursuant to a Stock Purchase Agreement with two investors.

CONTINGENCIES_AND_COMMITMENTS

CONTINGENCIES AND COMMITMENTS	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	Note 10 - Contingencies and Commitments
	Litigation
	The Company is a defendant in various claims relating to matters arising in the ordinary course of business that are typically covered by insurance. The amount of liability, if any, from these claims cannot be determined with certainty; however, management is of the opinion that the outcomes will not have a material adverse impact on the Company’s financial position or results of operations.
	Leases
	The Company leases space for ten of its branch offices, which are located either in downtown or suburban business centers, and for its corporate headquarters, located in New Orleans, Louisiana. Branch offices are generally leased over periods from one to three years, and also on a month-to-month basis. For the three months ended March 31, 2014 and 2013, rent expense was $31,185 and 15,746, respectively.
	As of March 31, 2014, future minimum lease payments due under non-cancelable lease agreements having initial terms in excess of one year, including certain closed offices, are as follows:
	2014 (remaining)	$	63,167
	2015		50,221
	2016		18,921
	Total	$	132,309

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	Note 11- Subsequent Events
	The Company has evaluated subsequent events through the date these condensed consolidated financial statements were issued.
	On April 1, 2014, 200,000 shares of common stock were issued at $0.30 per share for gross proceeds of $60,000 pursuant to a Stock Purchase Agreement with two investors.
	On April 1, 2014, the Company entered into a consulting agreement for one year with a third party whereby the Company will pay the consultant 1,000,000 shares of common stock valued at the market price of the Company’s common stock on April 1, 2014, or $0.50 per share, for a total value of $500,000, which will be charged to expense monthly throughout the term of the agreement, which is one year.
	On April 25, 2014, the Company issued a promissory note for $62,500 to a third party, of which $12,500 is a reimbursement relating to legal and other expenses incurred in connection with the issuance of the note that is to be repaid in full by December 31, 2014. There is no interest on this promissory note.
	On April 25, 2014, the Company issued a promissory note for $34,000 to a shareholder of the Company that is to be repaid in full by December 31, 2014. There is no interest on this promissory note.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Basis of Accounting, Policy [Policy Text Block]	'
	Basis of presentation
	The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete consolidated financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2014 are not necessarily indicative of the results that may be expected for any subsequent quarter of for the year ending December 31, 2014. The unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Company’s Annual Report on Form 8-K filed on May 8, 2014 for the year ended December 31, 2013.
Use of Estimates, Policy [Policy Text Block]	'
	Use of Estimates
	The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. Significant matters requiring the use of estimates and assumptions include, but may not be limited to, accounts receivable allowances and evaluation of impairment of long-lived assets. Management believes that its estimates and assumptions are reasonable, based on information that is available at the time they are made.
Reclassification, Policy [Policy Text Block]	'
	Reclassifications
	Certain prior period amounts were reclassified to conform with the current period presentation.
Revenue Recognition, Policy [Policy Text Block]	'
	Revenue Recognition
	Contract staffing service revenues are recognized when services are rendered. The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 605 “Revenue Recognition”, which requires that four basic criteria be met before revenue can be recognized: (i) persuasive evidence that an arrangement exists; (ii) the price is fixed or determinable; (iii) collectability is reasonably assured; and (iv) services have been rendered.
Revenue Recognition, Sales of Services [Policy Text Block]	'
	Cost of Contract Staffing Services
	The cost of contract staffing services includes the wages, related payroll taxes, and employee benefits of the Company’s employees while they work on contract assignments for the period in which the related revenue is recognized.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	'
	Concentration of Credit Risk
	For the three months ended March 31, 2014, Customer A accounted for 41.7% of the Company’s net revenue. Customer A’s accounts receivable was 20.7% of the Company’s total accounts receivable as of March 31, 2014 and 27% of the Company’s accounts receivable as of December 31, 2013. Customer B accounted for approximately 11.1% of the Company’s net revenue for the three months ended March 31, 2013. Customer C accounted for approximately 10.4% of the Company’s net revenue for the three months ended March 31, 2013. Customer D accounted for 12.5% of the Company’s accounts receivable as of March 31, 2014.
Receivables, Policy [Policy Text Block]	'
	Accounts Receivable
	The Company extends credit to its customers based on an evaluation of the customer’s financial condition and ability to pay the Company in accordance with the payment terms. An allowance for doubtful accounts is recorded as a charge to bad debt expense where collection is considered doubtful due to credit issues. This allowance reflects management’s estimate of the potential losses inherent in the accounts receivable balance, based on historical loss statistics and known factors impacting its customers. The nature of the contract service business, where companies are dependent on employees for their production cycle, generally results in a nominal provision for doubtful accounts. Based on management’s review of accounts receivable, an allowance for doubtful accounts of $235,885 and $235,885 was considered necessary as of March 31, 2014 and December 31, 2013, respectively. The Company charges uncollectible accounts against the allowance once the invoices are deemed unlikely to be collectible. The Company does not accrue interest on past due receivables.
Advertising Costs, Policy [Policy Text Block]	'
	Advertising
	The Company charges advertising costs to expense as incurred. Advertising costs were $3,863 and $361 for the three months ending March 31, 2014 and 2013, respectively.

LINE_OF_CREDIT_Tables

LINE OF CREDIT (Tables)	3 Months Ended
	Mar. 31, 2014
Line of Credit Facility [Abstract]	'
Schedule of Line of Credit Facilities [Table Text Block]	'
	Interest and fees consisted of the following for the three months ended March 31:
		2014		2013
	Interest	$	25,488	$	15,951
	Fees		62,912		42,538
	Total	$	88,400	$	58,489

CONTINGENCIES_AND_COMMITMENTS_

CONTINGENCIES AND COMMITMENTS (Tables)	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	'
	As of March 31, 2014, future minimum lease payments due under non-cancelable lease agreements having initial terms in excess of one year, including certain closed offices, are as follows:
	2014 (remaining)	$	63,167
	2015		50,221
	2016		18,921
	Total	$	132,309

DESCRIPTION_OF_BUSINESS_Detail

DESCRIPTION OF BUSINESS (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Jul. 01, 2013
Organization And Operations [Line Items]	'	'	'
Number Of Customers	150	'	'
Entity Number Of Employees	3,000	'	'
Common Stock Held By Majority Stockholders	15,000,000	'	'
Common Stock Held By Former Stockholders	13,153,800	'	'
Common Stock Held By Brian McLoone	6,050,000	'	'
Common Stock, Shares Authorized	75,000,000	75,000,000	'
Common Stock, Shares, Outstanding	35,700,011	34,000,011	'
Common Stock, Shares, Issued	35,700,011	34,000,011	'
Common Stock, Par or Stated Value Per Share	$0.00	$0.00	'
Business Combination, Step Acquisition, Equity Interest in Acquiree, Percentage	'	'	50.00%
Percentage Of Common Stock Held By Premerger Stockholders	62.52%	'	'
Percentage Of Common Stock Held By Former Stockholders	37.48%	'	'
Share Holder 1 [Member]	'	'	'
Organization And Operations [Line Items]	'	'	'
Stock Cancelled During Period Shares	8,386,413	'	'
Stock Issued During Period, Shares, Stock Splits	500,000	'	'
Share Holder 2 [Member]	'	'	'
Organization And Operations [Line Items]	'	'	'
Stock Cancelled During Period Shares	2,836,413	'	'
Stock Issued During Period, Shares, Stock Splits	6,050,000	'	'
Share Holder 3 [Member]	'	'	'
Organization And Operations [Line Items]	'	'	'
Stock Cancelled During Period Shares	1,930,972	'	'
Share Exchange Agreement [Member]	'	'	'
Organization And Operations [Line Items]	'	'	'
Common Stock, Shares, Outstanding	35,100,011	'	'
Common Stock, Shares, Issued	35,100,011	'	'
Stockholders Equity Note, Changes in Capital Structure, Subsequent Changes to Number of Common Shares	13,153,800	'	'
Stockholders Equity Note, Changes in Capital Structure, Retroactive Impact	'Each share of EmployUS Ltd.s common stock issued and outstanding immediately prior to the closing of the Exchange Agreement was converted into the right to receive an aggregate of 13,153,800 shares of the Companys common stock.	'	'
Share exchange agreement closing date	14-Feb-14	'	'
Business Acquisition, Date of Acquisition Agreement	22-Jan-14	'	'
Parent [Member]	'	'	'
Organization And Operations [Line Items]	'	'	'
Common Stock, Shares Authorized	'	'	200,000,000
Common Stock, Par or Stated Value Per Share	'	'	0.001

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textuals) (USD $)	3 Months Ended			3 Months Ended					12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2014	Dec. 31, 2013
				Sales Revenue, Services, Net [Member]	Sales Revenue, Services, Net [Member]	Sales Revenue, Services, Net [Member]	Sales Revenue, Services, Net [Member]	Accounts Receivable [Member]	Accounts Receivable [Member]
				Customer B [Member]	Customer A [Member]	Customer C [Member]	Customer D [Member]	Customer A [Member]	Customer A [Member]
Summary of Significant Accounting Policies [Line Items]	'	'	'	'	'	'	'	'	'
Concentration Risk, Percentage	'	'	'	11.10%	41.70%	10.40%	12.50%	20.70%	27.00%
Allowance for Doubtful Accounts Receivable	$235,885	'	$235,885	'	'	'	'	'	'
Advertising Expense	$3,863	$361	'	'	'	'	'	'	'

LIQUIDITY_AND_CAPITAL_RESOURCE1

LIQUIDITY AND CAPITAL RESOURCES (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Liquidity and Capital Resources [Line Items]	'	'	'
Working Capital Deficit	$87,137	'	$406,589
Stockholders Equity Attributable to Parent, Total	-1,084,099	'	-1,219,270
Net Income (Loss) Attributable to Parent, Total	($104,828)	($10,614)	'

LINE_OF_CREDIT_Details

LINE OF CREDIT (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Line of Credit Facility [Line Items]	'	'
Interest	($5,300)	'
Line of Credit [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Interest	25,488	15,951
Fees	62,912	42,538
Total	$88,400	$58,489

LINE_OF_CREDIT_Details_Textual

LINE OF CREDIT (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Line of Credit Facility [Line Items]	'	'	'
Line of Credit, Current	$1,279,483	'	$1,463,370
Interest Paid, Total	$0	$0	'
Prime Rate [Member] | Crestmark Bank [Member]	'	'	'
Line of Credit Facility [Line Items]	'	'	'
Line of Credit Facility, Interest Rate During Period	2.75%	'	'
Floor Rate [Member] | Crestmark Bank [Member]	'	'	'
Line of Credit Facility [Line Items]	'	'	'
Line of Credit Facility, Interest Rate During Period	6.00%	'	'
Maintenance Fee [Member] | Crestmark Bank [Member]	'	'	'
Line of Credit Facility [Line Items]	'	'	'
Line of Credit Facility, Interest Rate During Period	0.60%	'	'
Facility Fee [Member] | Crestmark Bank [Member]	'	'	'
Line of Credit Facility [Line Items]	'	'	'
Line of Credit Facility, Interest Rate During Period	1.00%	'	'

CONVERTIBLE_NOTES_PAYABLE_Deta

CONVERTIBLE NOTES PAYABLE (Details Textual) (USD $)	3 Months Ended	1 Months Ended	12 Months Ended
	Mar. 31, 2014	31-May-14	Dec. 31, 2013
		Subsequent Event [Member]	Convertible Notes Payable [Member]
Debt Instrument [Line Items]	'	'	'
Debt Instrument, Face Amount	'	'	$20,000
Debt Instrument, Interest Rate, Stated Percentage	'	'	10.00%
Debt Conversion, Converted Instrument, Rate	'	'	75.00%
Debt Instrument, Increase, Accrued Interest	$5,300	'	'
Debt Instrument, Maturity Date	'	'	13-May-14
Debt Conversion, Converted Instrument, Shares Issued	'	293,334	'
Debt Instrument, Convertible, Terms of Conversion Feature	'	'On May 13, 2014, the Company entered into amendments with the holders of the three secured convertible promissory notes that would convert all of the outstanding principal and accrued interest into common stock of the Company at a per share price of $0.225, which is 75% of the consideration per share paid by the investors in the most recent stock sale, which was $0.30 per share	'

DUE_TO_STOCKHOLDER_Details_Tex

DUE TO STOCKHOLDER (Details Textual) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
			Shareholder [Member]	Shareholder [Member]
Due To Stockholder [Line Items]	'	'	'	'
Due to Officers or Stockholders, Noncurrent	$457,805	$447,629	'	'
Debt Instrument, Interest Rate, Stated Percentage	'	'	9.00%	'
Interest Expense, Debt, Total	'	'	$69,219	$59,286

RELATEDPARTY_TRANSACTIONS_Deta

RELATED-PARTY TRANSACTIONS (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Related Party Transaction [Line Items]	'	'
Revenues	$5,718,321	$2,331,445
Affiliated Entity One [Member]	'	'
Related Party Transaction [Line Items]	'	'
Revenues	'	7,350
Affiliated Entity Two [Member]	'	'
Related Party Transaction [Line Items]	'	'
Revenues	'	$2,988

PAYROLL_LIABILITIES_Details_Te

PAYROLL LIABILITIES (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Payroll Liabilities [Line Items]	'	'	'
Additional Payroll Taxes Payments	$200,000	'	'
Internal Revenue Service (IRS) [Member]	'	'	'
Payroll Liabilities [Line Items]	'	'	'
Payroll Taxes Periodic Payment Terms Initial Payment	4,118	'	'
Payroll Taxes Periodic Payment Terms Monthly Payments	'	16,474	'
Payroll Taxes Penalties And Interest Incurred	22,176	22,815	'
Accrued Payroll Taxes	891,386	'	'
Employee-related Liabilities	$800,262	'	$827,507

STOCKHOLDERS_EQUITY_Details_Te

STOCKHOLDERS EQUITY (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Class of Stock [Line Items]	'	'	'
Common Stock, Par or Stated Value Per Share	$0.00	'	$0.00
Proceeds from Issuance of Common Stock	$240,000	$0	'
Preferred Stock, Shares Authorized	5,000,000	'	5,000,000
Preferred Stock, No Par Value	$0	'	'
Investor [Member]	'	'	'
Class of Stock [Line Items]	'	'	'
Common Stock, Par or Stated Value Per Share	$0.15	'	'
Stock Issued During Period, Shares, New Issues	1,000,000	'	'
Proceeds from Issuance of Common Stock	150,000	'	'
Consultant [Member]	'	'	'
Class of Stock [Line Items]	'	'	'
Common Stock, Par or Stated Value Per Share	$0.15	'	'
Stock Issued During Period, Shares, Issued for Services	100,000	'	'
InvestorOne [Member]	'	'	'
Class of Stock [Line Items]	'	'	'
Common Stock, Par or Stated Value Per Share	$0.15	'	'
Stock Issued During Period, Shares, New Issues	600,000	'	'
Proceeds from Issuance of Common Stock	$90,000	'	'

CONTINGENCIES_AND_COMMITMENTS_1

CONTINGENCIES AND COMMITMENTS (Details) (USD $)	Mar. 31, 2014
Contingencies And Commitments [Line Items]	'
2014 (remaining)	$63,167
2015	50,221
2016	18,921
Total	$132,309

CONTINGENCIES_AND_COMMITMENTS_2

CONTINGENCIES AND COMMITMENTS (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Contingencies And Commitments [Line Items]	'	'
Operating Leases, Rent Expense	$31,185	$15,746

SUBSEQUENT_EVENTS_Details_Text

SUBSEQUENT EVENTS (Details Textual) (USD $)	3 Months Ended			1 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Apr. 01, 2014	Apr. 01, 2014	Apr. 25, 2014	Apr. 25, 2014
				Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]
				Investor [Member]	Consultant [Member]	Third Party [Member]	Principal Owner [Member]
Subsequent Event [Line Items]	'	'	'	'	'	'	'
Common Stock, Par or Stated Value Per Share	$0.00	'	$0.00	$0.30	$0.50	'	'
Stock Issued During Period, Shares, Issued for Services	'	'	'	'	1,000,000	'	'
Stock Issued During Period, Shares, New Issues	'	'	'	200,000	'	'	'
Proceeds from Issuance of Common Stock	$240,000	$0	'	$60,000	$500,000	'	'
Promissory Notes Issued During Period	'	'	'	'	'	62,500	34,000
Reimbursement For Legal And Other Expense	'	'	'	'	'	$12,500	'