Staffing (TSGL) 10-Q 14 Nov 14 2014 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2014	Nov. 14, 2014
Document Information [Line Items]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'
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	'	37,220,012

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2014	Dec. 31, 2013
CURRENT ASSETS	'	'
Cash and cash equivalents	$102,536	$2,757
Accounts receivable, net	1,486,818	1,730,365
Deferred financing costs	0	9,315
Prepaid expenses and other current assets	260,378	37,614
Deferred tax asset	1,760	43,729
Total Current Assets	1,851,492	1,823,780
Property and equipment, net	24,398	30,997
Security deposits	31,355	30,530
TOTAL ASSETS	1,907,245	1,885,307
CURRENT LIABILITIES:	'	'
Accounts payable and accrued expenses	536,415	296,327
Line of credit	954,174	1,463,370
Convertible notes payable	0	60,000
Notes payable	107,000	0
Income tax payable	0	9,744
Payroll and related liabilities	197,688	400,928
Total Current Liabilities	1,795,277	2,230,369
Long term portion of payroll related liabilities	324,603	426,579
Due to stockholder	452,695	447,629
TOTAL LIABILITIES	2,572,575	3,104,577
COMMITMENTS AND CONTINGENCIES	0	0
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; 37,220,012 and 34,000,011 shares issued and outstanding as of September 30, 2014 and December 31, 2013, respectively	37,220	34,000
Additional paid-in capital	1,588,085	744,924
Accumulated deficit	-2,290,635	-1,998,194
TOTAL STOCKHOLDERS' DEFICIT	-665,330	-1,219,270
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$1,907,245	$1,885,307

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Preferred Stock, No Par Value	$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	37,220,012	34,000,011
Common stock, shares outstanding	37,220,012	34,000,011

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
NET REVENUES	'	'	'	'
Contract staffing services	$5,187,602	$5,197,607	$16,715,436	$10,276,195
COST OF SERVICES	4,323,096	4,049,995	14,227,308	8,212,125
GROSS PROFIT	864,506	1,147,612	2,488,128	2,064,070
SELLING, GENERAL AND ADMINISTRATIVE	'	'	'	'
Payroll and related expenses	380,433	277,210	1,117,251	838,286
General and administrative expenses	419,706	316,609	1,500,049	652,722
TOTAL SELLING, GENERAL AND ADMINISTRATIVE	800,139	593,819	2,617,300	1,491,008
INCOME (LOSS) FROM OPERATIONS	64,367	553,793	-129,172	573,062
OTHER (EXPENSE) INCOME	'	'	'	'
Interest expense	-53,553	-45,794	-164,528	-69,270
Other (expense) income	-5,059	48,970	-12,128	7,744
TOTAL OTHER (EXPENSE) INCOME	-58,612	3,176	-176,656	-61,526
INCOME (LOSS) FROM OPERATIONS BEFORE PROVISION FOR INCOME TAXES	5,755	556,969	-305,828	511,536
Provision for income taxes	711	54,564	32,225	54,564
NET INCOME (LOSS)	$5,044	$502,405	($338,053)	$456,972
NET INCOME (LOSS) PER COMMON SHARE	'	'	'	'
Basic and diluted (in dollars per share)	$0	$0.02	($0.01)	$0.02
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	'	'	'	'
Basic and diluted (in shares)	37,220,012	31,239,566	36,459,621	30,166,703

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net (loss) income	($338,053)	$456,972
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:	'	'
Provision for doubtful accounts	-222,709	132
Depreciation expense	6,599	5,773
Interest and fees on line of credit	244,690	184,557
Interest on stockholder loans	0	28,232
Amortization of deferred financing costs	9,315	9,384
Accrued interest on stockholder advances	29,881	0
Stock compensation expense	256,055	0
Inducement expense related to debt conversion	22,000	0
Deferred tax provision	41,969	0
Changes in operating assets and liabilities:	'	'
Accounts receivable, net	466,256	-478,731
Prepaid expenses and other current assets	25,181	-4,028
Security deposits	-825	-4,893
Accounts payable and accrued expenses	236,337	-189,724
Payroll and related liabilities	-305,216	-214,039
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	471,480	-206,365
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Net change in related party advances	0	-58,315
NET CASH USED IN INVESTING ACTIVITIES	0	-58,315
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Net (repayments) proceeds from line of credit	-753,886	66,309
Proceeds from convertible notes payable	0	60,000
Proceeds from notes payable	157,000	0
Deferred financing costs	0	-25,000
Principal payments towards notes payable	-50,000	0
Repayments of stockholder advances	-24,815	0
Proceeds from sale of common stock	300,000	0
Payments to stockholder	0	-9,976
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES	-371,701	91,333
Net increase (decrease) in cash and cash equivalents	99,779	-173,347
Cash and cash equivalents, beginning of period	2,757	196,394
Cash and cash equivalents, end of period	102,536	23,047
SUPPLEMENTAL CASH FLOW INFORMATION	'	'
Cash paid for taxes	165	0
Cash paid for interest	0	69,270
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
Common stock issued for prepaid consulting services	500,000	0
Common stock issued in conversion of convertible notes payable	$66,000	$0

DESCRIPTION_OF_BUSINESS

DESCRIPTION OF BUSINESS	9 Months Ended
	Sep. 30, 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 September 30, 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 became EmployUS, Ltd. (“EmployUS, Ltd.”) The total number of authorized shares of common stock of EmployUS, Ltd 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, we issued an aggregate of 13,153,800 to the shareholders of EmployUS Ltd in exchange for the transfer of the EmployUS common stock. Additionally, three of our stockholder agreed to cancel an aggregate of 13,153,798 of our common stock.
	The purpose 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 Chief Operating Officer 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, Brent Callais, 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	9 Months Ended
	Sep. 30, 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 and nine months ended September 30, 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 valuation allowance for deferred tax assets.  Management believes that its estimates and assumptions are reasonable, based on information that is available at the time they are made.
	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 and nine months ended September 30, 2014, Customer A accounted for 43% and 42% of the Company’s net revenue, respectively. Customer A’s accounts receivable was 21% of the Company’s total accounts receivable as of September 30, 2014 and 30% of the Company’s accounts receivable as of December 31, 2013.
	For the three and nine months ended September 30, 2013, Customer A accounted for 48% and 24% of the Company’s net revenue, respectively.
	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 $13,176 and $235,885 was considered necessary as of September 30, 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.
	Recent Accounting Pronouncements
	The FASB has issued ASU No. 2014-15, Presentation of Financial Statements-Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. The guidance, which is effective for annual reporting periods ending after December 15, 2016, extends the responsibility for performing the going-concern assessment to management and contains guidance on how to perform a going-concern assessment and when going-concern disclosures would be required under U.S. GAAP.  The Company has elected to early adopt the provisions of ASU 2014-15 in connection with the issuance of these unaudited condensed consolidated financial statements.  Information regarding the Company’s liquidity and financial condition has been disclosed in Note 3.

LIQUIDITY_AND_CAPITAL_RESOURCE

LIQUIDITY AND CAPITAL RESOURCES	9 Months Ended
	Sep. 30, 2014
Liquidity And Capital Resources [Abstract]	'
Liquidity And Capital Resources [Text Block]	'
	Note 3 - Liquidity and Capital Resources
	As of September 30, 2014, the Company had a stockholders’ deficit of $665,330. For the nine months ended September 30, 2014 and 2013, the Company had a net loss of $338,053 and a net profit of $456,972, respectively. At September 30, 2014, the Company had working capital surplus of $56,215 compared to a working capital deficit of $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.
	The Company’s principal sources of liquidity include cash from operations and proceeds from debt and equity financings. The balance due to Crestmark on the Company’s line of credit was $954,174 as of September 30, 2014, a decrease of $509,196 from December 31, 2013. As of September 30, 2014, the Company had cash balances of $102,536 as compared to $2,757 as of December 31, 2013, representing an increase of $99,779.
	Net cash provided by operating activities was $471,480 for the nine months ended September 30, 2014 as compared to net cash used in operating activities of $206,365 for the nine months ended September 30, 2013. The increase of $677,845 was due to better collection of accounts receivable during the nine months ended September 30, 2014
	The Company anticipates continuing to rely on equity sales of its common shares in order to fund its business operations, in addition to repaying certain debt obligations as they become due. 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 including refinancing its current debt. Issuances of additional shares will result in dilution to its existing shareholders. There is no assurance that the Company will achieve any additional sales of its equity securities or arrange for debt or other financing to fund its planned activities or satisfy its debt as it becomes due. 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 its business, results of operations and financial condition.

LINE_OF_CREDIT

LINE OF CREDIT	9 Months Ended
	Sep. 30, 2014
Line of Credit Facility [Abstract]	'
Debt Disclosure [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.
	On September 24, 2014, the Company entered into a Loan and Security Agreement with Crestmark which supersedes and replaces the original account purchase agreement.  The term of the facility is three years with an interest rate equal to the Prime Rate plus 5.75% per annum (6% floor), and a facility fee equal to 1% of the maximum loan amount. The Company is currently compliant with all covenants. The balance due to Crestmark as of September 30, 2014 and December 31, 2013 was $954,174 and $1,463,370 respectively. Interest and fees paid to Crestmark for the nine months ended September 30, 2014 and 2013 were $244,690 and $184,557, respectively, which were satisfied by additional borrowings under the line of credit.
	Interest and fees consisted of the following for the nine months ended September 30:
		2014		2013
	Interest	$	78,092	$	59,206
	Fees		166,598		125,351
	Total	$	244,690	$	184,557

NOTES_PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Short-term Debt [Text Block]	'
	Note 5 - Notes Payable
	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 was May 13, 2014, and they bore interest at a rate of 10% per annum. The notes were secured by collateral, consisting of all tangible and intangible assets of the Company which were subordinated 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 could not be prepaid prior to the maturity date, though any accrued interest could 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 were considered to have a beneficial conversion feature as the effective conversion price would 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.
	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 (a non-qualified offering), which was $0.30 per share. Pursuant to the amendment, all three note holders chose to convert their notes in full into 293,333 shares of common stock in the aggregate and a related inducement expense of $22,000 was recorded.
	Notes Payable
	On April 25, 2014, the Company issued a promissory note for $62,000 to a third party, of which $50,000 was for cash and $12,000 was 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 May 20, 2015. There is no interest on this promissory note. The note was repaid in full in June 2014.
	On May 20, 2014, the Company issued a promissory note for $94,500 for cash to a shareholder of the Company that is to be repaid in full by May 20, 2015. The note accrues interest expense at 10% per annum.  Interest expense for the three and nine months ended September 30, 2014 was $2,363 and $3,439, respectively.
	On July 14, 2014, the Company issued a promissory note for $12,500 for cash to a shareholder of the Company that is to be repaid in full by July 14, 2015. The note accrues interest expense at 10% per annum. Interest expense for the three and nine months ended September 30, 2014 was  $271 and $271, respectively.

DUE_TO_STOCKHOLDER

DUE TO STOCKHOLDER	9 Months Ended
	Sep. 30, 2014
Related Party Transactions [Abstract]	'
Due To Stockholder Disclosure [Text Block]	'
	Note 6 - Due to Stockholder
	Amounts due to a stockholder of the Company of $452,695 and $447,629 as of September 30, 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 $89,167 and $59,286 as at September 30, 2014 and December 31, 2013, respectively. The stockholder has agreed to forbear from demanding payment until July 1, 2016 of the principal and any accrued interest previously due on demand. Interest expense for the three months ended September 30, 2014 and 2013 was approximately $13,215 and $9,410, respectively. Interest expense for the nine months ended September 30, 2014 and 2013 was approximately $29,881 and $28,232, respectively.

RELATEDPARTY_TRANSACTIONS

RELATED-PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 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 nine months ended September 30, 2013, both of which are owned by a director of the Company. The total revenue for the three months ended September 30, 2013 was $4,169 from one party and $0 from the other. The total revenue for the nine months ended September 30, 2013 from one party was $17,186 and $4,204 from the other.

PAYROLL_LIABILITIES

PAYROLL LIABILITIES	9 Months Ended
	Sep. 30, 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 original 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 September 30, 2014 and December 31, 2013, the past due balance due to the IRS, including penalties, interest, and fees, totaled $522,291 and $827,507, respectively. The Company incurred $16,639 and $62,965 in penalties and interest from the IRS during the three and nine months ended September 30, 2014, respectively. The penalties and interest incurred for the three and nine months ended September 30, 2013 were not material.

STOCKHOLDERS_EQUITY

STOCKHOLDERS EQUITY	9 Months Ended
	Sep. 30, 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 of $15,000 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. On April 29, 2014, 26,667 shares of common stock were issued at $0.15 per share for a broker fee in connection with this Stock Purchase Agreement.
	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 issued 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. $124,658 and $252,055 of stock compensation expense has been recognized for the three and nine month periods ended September 30, 2014.
	On May 13, 2014, three note holders converted a total of $60,000 in principal of convertible notes, and $6,000 of accrued interest into an aggregate of 293,333 shares of common stock at a per share price of $0.225.

CONTINGENCIES_AND_COMMITMENTS

CONTINGENCIES AND COMMITMENTS	9 Months Ended
	Sep. 30, 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 September 30, 2014 and 2013, rent expense was $26,621 and $22,110, respectively. For the nine months ended September 30, 2014 and 2013, rent expense was $84,651 and $54,711, respectively.
	As of September 30, 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)	$	21,533
	2015		57,599
	2016		18,921
	Total	$	98,053

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 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 October 1, 2014, the Company closed its Northshore location due to the Company’s largest customer no longer requiring workers in that area.  For the nine months ended September 30, 2014, the Company had revenues of $2,759,839, and a net profit of $19,613 from the Northshore location.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 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 and nine months ended September 30, 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 valuation allowance for deferred tax assets.  Management believes that its estimates and assumptions are reasonable, based on information that is available at the time they are made.
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 and nine months ended September 30, 2014, Customer A accounted for 43% and 42% of the Company’s net revenue, respectively. Customer A’s accounts receivable was 21% of the Company’s total accounts receivable as of September 30, 2014 and 30% of the Company’s accounts receivable as of December 31, 2013.
	For the three and nine months ended September 30, 2013, Customer A accounted for 48% and 24% of the Company’s net revenue, respectively.
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 $13,176 and $235,885 was considered necessary as of September 30, 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.
New Accounting Pronouncements, Policy [Policy Text Block]	'
	Recent Accounting Pronouncements
	The FASB has issued ASU No. 2014-15, Presentation of Financial Statements-Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. The guidance, which is effective for annual reporting periods ending after December 15, 2016, extends the responsibility for performing the going-concern assessment to management and contains guidance on how to perform a going-concern assessment and when going-concern disclosures would be required under U.S. GAAP.  The Company has elected to early adopt the provisions of ASU 2014-15 in connection with the issuance of these unaudited condensed consolidated financial statements.  Information regarding the Company’s liquidity and financial condition has been disclosed in Note 3.

LINE_OF_CREDIT_Tables

LINE OF CREDIT (Tables)	9 Months Ended
	Sep. 30, 2014
Line of Credit Facility [Abstract]	'
Schedule of Line of Credit Facilities [Table Text Block]	'
	Interest and fees consisted of the following for the nine months ended September 30:
		2014		2013
	Interest	$	78,092	$	59,206
	Fees		166,598		125,351
	Total	$	244,690	$	184,557

CONTINGENCIES_AND_COMMITMENTS_

CONTINGENCIES AND COMMITMENTS (Tables)	9 Months Ended
	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	'
	As of September 30, 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)	$	21,533
	2015		57,599
	2016		18,921
	Total	$	98,053

DESCRIPTION_OF_BUSINESS_Detail

DESCRIPTION OF BUSINESS (Details Textual) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 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 Brian McLoone	6,050,000	'	'
Common Stock, Shares Authorized	75,000,000	75,000,000	'
Common Stock, Shares, Outstanding	37,220,012	34,000,011	'
Common Stock, Shares, Issued	37,220,012	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 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	'	'
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
EmployUS, Ltd. Shareholders [Member]	'	'	'
Organization And Operations [Line Items]	'	'	'
Stock Cancelled During Period Shares	13,153,798	'	'
Stock Issued During Period, Shares, Stock Splits	13,153,800	'	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 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 A [Member]	Customer A [Member]	Customer A [Member]	Customer A [Member]	Customer A [Member]	Customer A [Member]
Summary of Significant Accounting Policies [Line Items]	'	'	'	'	'	'	'	'
Concentration Risk, Percentage	'	'	43.00%	48.00%	42.00%	24.00%	21.00%	30.00%
Allowance for Doubtful Accounts Receivable	$13,176	$235,885	'	'	'	'	'	'

LIQUIDITY_AND_CAPITAL_RESOURCE1

LIQUIDITY AND CAPITAL RESOURCES (Details Textual) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013	Dec. 31, 2012
Liquidity and Capital Resources [Line Items]	'	'	'	'	'	'
Working Capital Deficit	$56,215	'	$56,215	'	$406,589	'
Stockholders Equity Attributable to Parent, Total	-665,330	'	-665,330	'	-1,219,270	'
Net Income (Loss) Attributable to Parent, Total	5,044	502,405	-338,053	456,972	'	'
Line of Credit, Current	954,174	'	954,174	'	1,463,370	'
Line of Credit Facility, Decrease, Forgiveness	'	'	'	'	509,196	'
Cash and Cash Equivalents, at Carrying Value, Total	102,536	23,047	102,536	23,047	2,757	196,394
Cash and Cash Equivalents, Period Increase (Decrease), Total	'	'	99,779	-173,347	'	'
Net Cash Provided by (Used in) Operating Activities, Continuing Operations, Total	'	'	471,480	-206,365	'	'
Increase (Decrease) in Operating Capital	'	'	$677,845	'	'	'

LINE_OF_CREDIT_Details

LINE OF CREDIT (Details) (Line of Credit [Member], USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Line of Credit [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Interest	$78,092	$59,206
Fees	166,598	125,351
Total	$244,690	$184,557

LINE_OF_CREDIT_Details_Textual

LINE OF CREDIT (Details Textual) (USD $)	9 Months Ended		12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Line of Credit Facility [Line Items]	'	'	'
Line of Credit, Current	$954,174	'	$1,463,370
Interest Paid, Total	$0	$69,270	$184,557
Line of Credit Facility, Interest Rate Description	'equal to the Prime Rate plus 5.75% per annum (6% floor)	'	'
Line of Credit Facility, Collateral Fees	'1% of the maximum loan amount	'	'
Loan and Security Agreement [Member]	'	'	'
Line of Credit Facility [Line Items]	'	'	'
Debt Instrument, Term	'3 years	'	'
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%	'	'

NOTES_PAYABLE_Details_Textual

NOTES PAYABLE (Details Textual) (USD $)	9 Months Ended			9 Months Ended	12 Months Ended	9 Months Ended	3 Months Ended	9 Months Ended	3 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014
				Convertible Notes Payable [Member]	Convertible Notes Payable [Member]	Notes Payable [Member]	Notes Payable One [Member]	Notes Payable One [Member]	Notes Payable Two [Member]	Notes Payable Two [Member]
Debt Instrument [Line Items]	'	'	'	'	'	'	'	'	'	'
Debt Instrument, Face Amount	'	'	'	'	$20,000	$62,000	'	'	'	'
Debt Instrument, Interest Rate, Stated Percentage	'	'	'	'	10.00%	'	10.00%	10.00%	10.00%	10.00%
Debt Conversion, Converted Instrument, Rate	'	'	'	'	75.00%	'	'	'	'	'
Debt Instrument, Maturity Date	'	'	'	'	13-May-14	20-May-15	'	20-May-15	'	14-Jul-15
Debt Conversion, Converted Instrument, Shares Issued	293,333	'	'	293,333	'	'	'	'	'	'
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 (a non-qualified offering), which was $0.30 per share	'	'	'	'	'	'	'	'	'
Induced Conversion of Convertible Debt Expense	22,000	0	'	'	'	'	'	'	'	'
Repayments of Notes Payable	50,000	0	'	'	'	50,000	'	'	'	'
Payments of Debt Issuance Costs	'	'	'	'	'	12,000	'	'	'	'
Notes Payable, Current	107,000	'	0	'	'	'	94,500	94,500	12,500	12,500
Debt Instrument, Convertible, Conversion Price	'	'	'	$0.23	'	'	'	'	'	'
Percentage of Non-qualified Stock Offering	'	'	'	75.00%	'	'	'	'	'	'
Sale of Stock, Price Per Share	'	'	'	$0.30	'	'	'	'	'	'
Interest Expense, Debt, Total	'	'	'	'	'	'	$2,363	$3,439	$271	$271
Debt Instrument, Issuance Date	'	'	'	'	'	25-Apr-14	'	20-May-14	'	14-Jul-14

DUE_TO_STOCKHOLDER_Details_Tex

DUE TO STOCKHOLDER (Details Textual) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Related Party Transaction [Line Items]	'	'	'	'	'
Due to Officers or Stockholders, Noncurrent	$452,695	'	$452,695	'	$447,629
Shareholder [Member]	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'
Debt Instrument, Interest Rate, Stated Percentage	9.00%	'	9.00%	'	'
Interest Expense, Debt, Total	13,215	9,410	29,881	28,232	'
Interest Payable, Current	$89,167	'	$89,167	'	$59,286

RELATEDPARTY_TRANSACTIONS_Deta

RELATED-PARTY TRANSACTIONS (Details Textual) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Related Party Transaction [Line Items]	'	'	'	'
Revenues	$5,187,602	$5,197,607	$16,715,436	$10,276,195
Affiliated Entity One [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Revenues	'	4,169	'	17,186
Affiliated Entity Two [Member]	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'
Revenues	'	$0	'	$4,204

PAYROLL_LIABILITIES_Details_Te

PAYROLL LIABILITIES (Details Textual) (USD $)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2012	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	16,639	62,965	'	'
Accrued Payroll Taxes	891,386	891,386	'	'
Employee-related Liabilities	$522,291	$522,291	'	$827,507

STOCKHOLDERS_EQUITY_Details_Te

STOCKHOLDERS EQUITY (Details Textual) (USD $)	9 Months Ended			9 Months Ended						3 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Apr. 29, 2014	Sep. 30, 2014	Sep. 30, 2014
				Convertible Notes Payable [Member]	Investor [Member]	Consultant [Member]	InvestorOne [Member]	StockPurchaseAgreement [Member]	StockPurchaseAgreement [Member]	ConsultingAgreement [Member]	ConsultingAgreement [Member]
								InvestorTwo [Member]	InvestorTwo [Member]	Consultant [Member]	Consultant [Member]
Class of Stock [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Common Stock, Par or Stated Value Per Share	$0.00	'	$0.00	'	$0.15	$0.15	$0.15	$0.30	$0.15	$0.50	$0.50
Stock Issued During Period, Shares, New Issues	'	'	'	'	1,000,000	'	600,000	'	'	'	'
Proceeds from Issuance of Common Stock	$300,000	$0	'	'	$150,000	'	$90,000	$60,000	'	'	'
Stock Issued During Period, Shares, Issued for Services	'	'	'	'	'	100,000	'	'	'	'	1,000,000
Preferred Stock, Shares Authorized	5,000,000	'	5,000,000	'	'	'	'	'	'	'	'
Adjustments to Additional Paid in Capital, Stock Split	'	'	'	'	'	15,000	'	'	'	'	'
Common Stock, Shares, Issued	37,220,012	'	34,000,011	'	'	'	'	200,000	26,667	'	'
Share-based Compensation	256,055	0	'	'	'	'	'	'	'	124,658	252,055
Debt Conversion, Converted Instrument, Amount	'	'	'	60,000	'	'	'	'	'	'	'
Debt Conversion, Converted Instrument, Shares Issued	293,333	'	'	293,333	'	'	'	'	'	'	'
Debt Instrument, Convertible, Conversion Price	'	'	'	$0.23	'	'	'	'	'	'	'
Debt Instrument, Increase, Accrued Interest	'	'	'	6,000	'	'	'	'	'	'	'
Stock Issued During Period, Value, Issued for Services	'	'	'	'	'	'	'	'	'	'	$500,000

CONTINGENCIES_AND_COMMITMENTS_1

CONTINGENCIES AND COMMITMENTS (Details) (USD $)	Sep. 30, 2014
Other Commitments [Line Items]	'
2014 (remaining)	$21,533
2015	57,599
2016	18,921
Total	$98,053

CONTINGENCIES_AND_COMMITMENTS_2

CONTINGENCIES AND COMMITMENTS (Details Textual) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Other Commitments [Line Items]	'	'	'	'
Operating Leases, Rent Expense	$26,621	$22,110	$84,651	$54,711

SUBSEQUENT_EVENTS_Details_Text

SUBSEQUENT EVENTS (Details Textual) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Subsequent Event [Line Items]	'	'	'	'
Revenues	$5,187,602	$5,197,607	$16,715,436	$10,276,195
Net Income (Loss) Attributable to Parent, Total	5,044	502,405	-338,053	456,972
Northshore location [Member]	'	'	'	'
Subsequent Event [Line Items]	'	'	'	'
Revenues	'	'	2,759,839	'
Net Income (Loss) Attributable to Parent, Total	'	'	$19,613	'