Staffing (TSGL) 10-Q 14 May 15 2015 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 31, 2015	7-May-15
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	31-Mar-15
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1
Entity Registrant Name	Staffing Group, Ltd.
Entity Central Index Key	1561622
Current Fiscal Year End Date	-19
Entity Filer Category	Smaller Reporting Company
Trading Symbol	TSGL
Entity Common Stock, Shares Outstanding		37,220,013

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2015	Dec. 31, 2014
CURRENT ASSETS
Cash and cash equivalents	$94,941	$4,216
Accounts receivable, net	1,767,092	1,621,861
Prepaid expenses and other current assets	42,423	158,592
Total Current Assets	1,904,456	1,784,669
Property and equipment, net	19,999	22,174
Security deposits	28,055	29,055
TOTAL ASSETS	1,952,510	1,835,898
CURRENT LIABILITIES:
Accounts payable and accrued expenses	209,699	167,035
Accrued payroll	381,611	91,717
Line of credit	1,274,378	1,364,543
Notes payable	107,000	107,000
Current portion of payroll related liabilities	197,688	197,688
Total Current Liabilities	2,170,376	1,927,983
Long term portion of payroll related liabilities	227,473	273,730
Due to stockholders	472,545	472,287
TOTAL LIABILITIES	2,870,394	2,674,000
Commitments and contingencies (Note 10)
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; 37,220,013 shares issued and outstanding as of March 31, 2015 and December 31, 2014, respectively	37,220	37,220
Additional paid-in capital	1,633,704	1,633,704
Accumulated deficit	-2,588,808	-2,509,026
TOTAL STOCKHOLDERS' DEFICIT	-917,884	-838,102
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$1,952,510	$1,835,898

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
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	37,220,013	37,220,013
Common stock, shares outstanding	37,220,013	37,220,013

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
NET REVENUES
Contract staffing services	$4,001,468	$5,718,321
COST OF SERVICES	3,305,046	5,014,135
GROSS PROFIT	696,422	704,186
SELLING, GENERAL AND ADMINISTRATIVE
Payroll and related expenses	345,118	344,885
Selling, general and administrative expenses	373,768	418,244
TOTAL SELLING, GENERAL AND ADMINISTRATIVE	718,886	763,129
LOSS FROM OPERATIONS	-22,464	-58,943
OTHER EXPENSES
Interest expense	-51,353	-31,636
Other expense	-5,965	-14,297
TOTAL OTHER EXPENSES	-57,318	-45,933
LOSS FROM OPERATIONS BEFORE PROVISION FOR INCOME TAXES	-79,782	-104,876
Benefit for income taxes	0	48
NET LOSS	($79,782)	($104,828)
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)	37,220,012	35,075,567

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	($79,782)	($104,828)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation expense	2,175	2,175
Interest and fees on line of credit	43,780	88,400
Interest on stockholder loans	10,258	9,307
Amortization of deferred financing costs	0	6,164
Deferred tax asset	0	-353
Changes in operating assets and liabilities:
Accounts receivable, net	-145,231	-177,686
Prepaid expenses and other current assets	116,169	-6,059
Security deposits	1,000	-825
Accounts payable and accrued expenses	42,664	-62,197
Accrued payroll	289,894	348,173
Payroll related liabilities	-46,257	-27,245
NET CASH PROVIDED BY OPERATING ACTIVITIES	234,670	75,026
CASH FLOWS FROM INVESTING ACTIVITIES
Cash received from merger	0	150,000
NET CASH PROVIDED BY INVESTING ACTIVITIES	0	150,000
CASH FLOWS FROM FINANCING ACTIVITIES
Net (repayments) proceeds from line of credit	-133,945	-272,287
Proceeds from stockholder loans	0	869
Proceeds from sale of common stock	0	90,000
Payments to stockholder	-10,000	0
NET CASH USED IN FINANCING ACTIVITIES	-143,945	-181,418
Net increase in cash and cash equivalents	90,725	43,608
Cash and cash equivalents, beginning of period	4,216	2,757
Cash and cash equivalents, end of period	94,941	46,365
SUPPLEMENTAL CASH FLOW INFORMATION
Cash paid for taxes	0	165
NON-CASH ACTIVITIES
Prepaids and other current assets received in connection with reverse merger	$0	$4,000

DESCRIPTION_OF_BUSINESS

DESCRIPTION OF BUSINESS	3 Months Ended
	Mar. 31, 2015
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 four years ago, EmployUS, has grown to nine offices in three states, with more than 300 customers and has provided employment to over 4,500 individuals as of March 31, 2015. During the three months ended March 31, 2015, EmployUS had more than 145 customers and has provided employment to over 1,371 individuals.
	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, the Company issued an aggregate of 13,153,800 to the shareholders of EmployUS Ltd in exchange for the transfer of the EmployUS, Ltd. common stock. Additionally, three of the Company’s stockholders agreed to cancel an aggregate of 13,153,798 of the Company’s common stock.
	Following the Exchange Agreement, there were 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, EmployUS, Ltd. pre-merger stockholders, including Brian McLoone, held approximately 54.72% of the Company’s issued and outstanding shares of common stock and the former stockholders of the Company hold approximately 45.28%.
	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 was 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	3 Months Ended
	Mar. 31, 2015
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 (“US 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 US 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, 2015 are not necessarily indicative of the results that may be expected for any subsequent quarter of for the year ending December 31, 2015. 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 10-K filed on April 14, 2015 for the year ended December 31, 2014.
	principles of consolidation
	The condensed consolidated financial statements include the accounts of the Company’s one operating subsidiary.  All significant inter-company transactions and balances are eliminated in consolidation.
	Use of Estimates
	The preparation of condensed consolidated financial statements in conformity with US 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 months ended March 31, 2015 and 2014, Customer A accounted for 23% and 42% of the Company’s net revenue, respectively. Customer A’s accounts receivable was 18% and 29% of the Company’s total accounts receivable as of March 31, 2015 and December 31, 2014, respectively. Customer B accounted for 19% of the Company’s net revenue for the three months ended March 31, 2014 and Customer C accounted for 22% of the Company’s total accounts receivable as of March 31, 2015.
	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 $47,500 and $53,368 was considered necessary as of March 31, 2015 and December 31, 2014, 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 $1,853 and $3,863 for three months ended March 31, 2015 and 2014, respectively.
	Recent Accounting Pronouncements
	In February 2015, the FASB issued new guidance to improve consolidation guidance for legal entities (Accounting Standards Update (“ASU”) 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis), effective for fiscal years beginning after December 15, 2015 and interim periods within those years and early adoption is permitted. The new standard is intended to improve targeted areas of the consolidation guidance for legal entities such as limited partnerships, limited liability corporations, and securitization structures. The amendments in the ASU affect the consolidation evaluation for reporting organizations. In addition, the amendments in this ASU simplify and improve current GAAP by reducing the number of consolidation models. The Company is currently evaluating the impact of this guidance on its consolidated financial statements.

LIQUIDITY_AND_CAPITAL_RESOURCE

LIQUIDITY AND CAPITAL RESOURCES	3 Months Ended
	Mar. 31, 2015
Liquidity And Capital Resources [Abstract]
Liquidity And Capital Resources [Text Block]	Note 3 - Liquidity and Capital Resources
	As of March 31, 2015, the Company had a stockholders’ deficit of $917,884. For the three months ended March 31, 2015 and 2014, the Company had a net loss of $79,782 and $104,828, respectively. At March 31, 2015, the Company had a working capital deficit of $265,920 compared to $143,314 at December 31, 2014. 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 currently has a past due payroll tax liability from 2011 of approximately $425,161. Since 2012, the Company has been remitting payroll taxes in accordance with the Internal Revenue Service (“IRS”) and is currently on an installment agreement with the IRS to pay back the outstanding payroll tax liability.
	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 $1,274,378 as of March 31, 2015, a decrease of $90,165 from December 31, 2014. As of March 31, 2015, the Company had cash balances of $94,941 as compared to $4,216 as of December 31, 2014.
	The Company anticipates that its current available working capital and credit facilities should be adequate to sustain current operations, in addition to repaying certain debt obligations, including the past due payroll liabilities, as they become due. In the event the Company experiences liquidity and capital resources constraints because of greater than anticipated sales growth or acquisition needs, 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 any potential acquisition needs or increased growth. 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	3 Months Ended
	Mar. 31, 2015
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 March 31, 2015 and December 31, 2014 was $1,274,378 and $1,364,543 respectively. Interest and fees paid to Crestmark for the three months ended March 31, 2015 and 2014 were $43,780 and $88,400, 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:
		2015		2014
	Interest	$	37,694	$	25,488
	Fees		6,086		62,912
	Total	$	43,780	$	88,400

NOTES_PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
Short-term Debt [Text Block]	Note 5 - Notes Payable
	Notes Payable
	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 months ended March 31, 2015 was $2,363 and is included in accrued expenses as of March 31, 2015.
	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 months ended March 31, 2015 was $312 and is included in accrued expenses as of March 31, 2015.

DUE_TO_STOCKHOLDERS

DUE TO STOCKHOLDERS	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
Due To Stockholder Disclosure [Text Block]	Note 6 - Due to Stockholders
	Amounts due to stockholders of the Company of $472,545 and $472,287 as of March 31, 2015 and December 31, 2014, 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 $109,016 and $98,758 as of March 31, 2015 and December 31, 2014, respectively. The stockholders have 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 March 31, 2015 and 2014 was $10,258 and $9,934, respectively, which was satisfied by being added to the outstanding balance.

PAYROLL_LIABILITIES

PAYROLL LIABILITIES	3 Months Ended
	Mar. 31, 2015
Payroll Liabilities [Abstract]
Payroll Liabilities Disclosures [Text Block]	Note 7 - 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.
	As of March 31, 2015 and December 31, 2014 the past due balance due to the IRS, including penalties, interest, and fees, totaled $425,161 and $471,418, respectively. The Company incurred $3,165 in interest and $22,176 in penalties and interest from the IRS during the three months ended March 31, 2015 and 2014, respectively. The IRS had previously issued a notice of Federal Tax Lien for pertaining to the outstanding liabilities associated with the fourth quarter 2010 and second quarter 2011. Such Federal Tax Lien was released on March 11, 2015.

STOCKHOLDERS_EQUITY

STOCKHOLDERS EQUITY	3 Months Ended
	Mar. 31, 2015
Stockholders Equity Note [Abstract]
Stockholders Equity Note Disclosure [Text Block]	Note 8 – Stockholders Equity
	Preferred Stock
	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
	The Company did not issue any new shares of common stock during the three months ended March 31, 2015.

CONTINGENCIES_AND_COMMITMENTS

CONTINGENCIES AND COMMITMENTS	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	Note 9 - 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 eight of its branch offices, which are located either in downtown or suburban business centers, and for its corporate headquarters, located in New Orleans, Louisiana. Locations 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, 2015 and 2014, rent expense was $22,915 and $31,185, respectively.
	As of March 31, 2015, 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:
	Years	Amount
	2015 (remaining)	$	37,060
	2016		18,921
	Total	$	55,981

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	Note 10- Subsequent Events
	The Company has evaluated subsequent events through the date these consolidated financial statements were issued.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2015
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 (“US 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 US 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, 2015 are not necessarily indicative of the results that may be expected for any subsequent quarter of for the year ending December 31, 2015. 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 10-K filed on April 14, 2015 for the year ended December 31, 2014.
Consolidation, Policy [Policy Text Block]	principles of consolidation
	The condensed consolidated financial statements include the accounts of the Company’s one operating subsidiary.  All significant inter-company transactions and balances are eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates
	The preparation of condensed consolidated financial statements in conformity with US 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 months ended March 31, 2015 and 2014, Customer A accounted for 23% and 42% of the Company’s net revenue, respectively. Customer A’s accounts receivable was 18% and 29% of the Company’s total accounts receivable as of March 31, 2015 and December 31, 2014, respectively. Customer B accounted for 19% of the Company’s net revenue for the three months ended March 31, 2014 and Customer C accounted for 22% of the Company’s total accounts receivable as of March 31, 2015.
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 $47,500 and $53,368 was considered necessary as of March 31, 2015 and December 31, 2014, 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 $1,853 and $3,863 for three months ended March 31, 2015 and 2014, respectively.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements
	In February 2015, the FASB issued new guidance to improve consolidation guidance for legal entities (Accounting Standards Update (“ASU”) 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis), effective for fiscal years beginning after December 15, 2015 and interim periods within those years and early adoption is permitted. The new standard is intended to improve targeted areas of the consolidation guidance for legal entities such as limited partnerships, limited liability corporations, and securitization structures. The amendments in the ASU affect the consolidation evaluation for reporting organizations. In addition, the amendments in this ASU simplify and improve current GAAP by reducing the number of consolidation models. The Company is currently evaluating the impact of this guidance on its consolidated financial statements.

LINE_OF_CREDIT_Tables

LINE OF CREDIT (Tables)	3 Months Ended
	Mar. 31, 2015
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:
		2015		2014
	Interest	$	37,694	$	25,488
	Fees		6,086		62,912
	Total	$	43,780	$	88,400

CONTINGENCIES_AND_COMMITMENTS_

CONTINGENCIES AND COMMITMENTS (Tables)	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	As of March 31, 2015, 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:
	Years	Amount
	2015 (remaining)	$	37,060
	2016		18,921
	Total	$	55,981

DESCRIPTION_OF_BUSINESS_Detail

DESCRIPTION OF BUSINESS (Details Textual)	3 Months Ended	1 Months Ended
	Mar. 31, 2015	Jan. 22, 2014	Dec. 31, 2014
Organization And Operations [Line Items]
Number Of Customers	300
Entity Number Of Employees	4,500
Common Stock Held By Brian McLoone	6,050,000
Common Stock, Shares, Outstanding	37,220,013		37,220,013
Percentage Of Common Stock Held By Premerger Stockholders	54.72%
Percentage Of Common Stock Held By Former Stockholders	45.28%
Share Exchange Agreement [Member]
Organization And Operations [Line Items]
Common Stock, Shares, Outstanding	35,100,011
Stockholders Equity Note, Changes in Capital Structure, Subsequent Changes to Number of Common Shares	13,153,800
EmployUS, Ltd. Shareholders [Member]
Organization And Operations [Line Items]
Number Of Customers	145
Entity Number Of Employees	1,371
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 $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Summary of Significant Accounting Policies [Line Items]
Allowance for Doubtful Accounts Receivable	$47,500		53,368
Advertising Expense	$1,853	$3,863
Sales Revenue, Services, Net [Member] | Customer B [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage		19.00%
Sales Revenue, Services, Net [Member] | Customer A [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage	23.00%	42.00%
Accounts Receivable [Member] | Customer A [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage	18.00%		29.00%
Accounts Receivable [Member] | Customer C [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage	22.00%

LIQUIDITY_AND_CAPITAL_RESOURCE1

LIQUIDITY AND CAPITAL RESOURCES (Details Textual) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2011
Liquidity and Capital Resources [Line Items]
Working Capital Deficit	$265,920		$143,314
Stockholders Equity Attributable to Parent, Total	-917,884		-838,102
Net Income (Loss) Attributable to Parent, Total	-79,782	-104,828
Accrued Payroll Taxes					425,161
Line of Credit, Current	1,274,378		1,364,543
Line of Credit Facility, Decrease, Forgiveness			90,165
Cash and Cash Equivalents, at Carrying Value, Total	$94,941	$46,365	$4,216	$2,757

LINE_OF_CREDIT_Details

LINE OF CREDIT (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Line of Credit Facility [Line Items]
Total	$43,780	$88,400
Line of Credit [Member]
Line of Credit Facility [Line Items]
Interest	37,694	25,488
Fees	6,086	62,912
Total	$43,780	$88,400

LINE_OF_CREDIT_Details_Textual

LINE OF CREDIT (Details Textual) (USD $)	3 Months Ended		1 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Sep. 24, 2014	Oct. 31, 2011	Dec. 31, 2014
Line of Credit Facility [Line Items]
Line of Credit, Current	$1,274,378				$1,364,543
Interest Expense, Debt, Total	43,780	88,400
Crestmark Bank [Member]
Line of Credit Facility [Line Items]
Line of Credit, Current	1,274,378				1,364,543
Interest Expense, Debt, Total	$43,780	$88,400
Prime Rate [Member] | Crestmark Bank [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Interest Rate During Period			5.75%	2.75%
Floor Rate [Member] | Crestmark Bank [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Interest Rate During Period			6.00%	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%	1.00%

NOTES_PAYABLE_Details_Textual

NOTES PAYABLE (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Debt Instrument [Line Items]
Notes Payable, Current	$107,000		$107,000
Interest Expense, Debt, Total	43,780	88,400
Notes Payable [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Maturity Date	20-May-15
Notes Payable, Current	94,500
Interest Expense, Debt, Total	2,363
Debt Instrument, Issuance Date	20-May-14
Notes Payable One [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Maturity Date	14-Jul-15
Notes Payable, Current	12,500
Interest Expense, Debt, Total	$312
Debt Instrument, Issuance Date	14-Jul-14

DUE_TO_STOCKHOLDERS_Details_Te

DUE TO STOCKHOLDERS (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Related Party Transaction [Line Items]
Due to Officers or Stockholders, Noncurrent	$472,545		$472,287
Interest Expense, Debt	43,780	88,400
Shareholder [Member]
Related Party Transaction [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	9.00%
Interest Expense, Debt	10,258	9,934
Interest Payable, Current	$109,016		$98,758

PAYROLL_LIABILITIES_Details_Te

PAYROLL LIABILITIES (Details Textual) (USD $)	1 Months Ended			3 Months Ended
	Apr. 28, 2014	28-May-12	Apr. 25, 2012	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2011	Dec. 31, 2014	Dec. 31, 2010
Payroll Liabilities [Line Items]
Additional Payroll Taxes Payments	$200,000
Accrued Payroll Taxes						425,161
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				3,165	22,176
Accrued Payroll Taxes						891,386		891,386
Employee-related Liabilities	$200,000			$425,161			$471,418

STOCKHOLDERS_EQUITY_Details_Te

STOCKHOLDERS EQUITY (Details Textual)	Mar. 31, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Preferred Stock, Shares Authorized	5,000,000	5,000,000

CONTINGENCIES_AND_COMMITMENTS_1

CONTINGENCIES AND COMMITMENTS (Details) (USD $)	Mar. 31, 2015
Other Commitments [Line Items]
2015 (remaining)	$37,060
2016	18,921
Total	$55,981

CONTINGENCIES_AND_COMMITMENTS_2

CONTINGENCIES AND COMMITMENTS (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Other Commitments [Line Items]
Operating Leases, Rent Expense	$22,915	$31,185