Staffing (TSGL) 10-Q 15 Dec 15 2015 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Dec. 10, 2015
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Entity Registrant Name	Staffing Group, Ltd.
Entity Central Index Key	1,561,622
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	TSGL
Entity Common Stock, Shares Outstanding		39,220,013

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2015	Dec. 31, 2014
CURRENT ASSETS
Cash and cash equivalents	$ 25,332	$ 4,216
Accounts receivable, net	1,570,712	1,621,861
Prepaid expenses and other current assets	39,642	158,592
Total Current Assets	1,635,686	1,784,669
Property and equipment, net	15,575	22,174
Security deposits	28,130	29,055
TOTAL ASSETS	1,679,391	1,835,898
CURRENT LIABILITIES:
Accounts payable and accrued expenses	281,264	167,035
Accrued payroll	134,194	91,717
Line of credit	1,313,494	1,364,543
Notes payable - stockholders	107,000	107,000
Current portion of payroll related liabilities	197,688	197,688
Due to stockholders	493,405	0
Total Current Liabilities	2,527,045	1,927,983
Long term portion of payroll related liabilities	146,259	273,730
Due to stockholders	0	472,287
TOTAL LIABILITIES	$ 2,673,304	$ 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: 150,000,000 shares authorized; 37,220,013 shares issued and outstanding as of September 30, 2015 and December 31, 2014, respectively	37,220	37,220
Additional paid-in capital	1,633,704	1,633,704
Accumulated deficit	(2,664,837)	(2,509,026)
TOTAL STOCKHOLDERS' DEFICIT	(993,913)	(838,102)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 1,679,391	$ 1,835,898

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 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)	$ 0.001	$ 0.001
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares, issued	37,220,013	37,220,013
Common stock, shares outstanding	37,220,013	37,220,013

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
NET REVENUES
Contract staffing services	$ 3,393,046	$ 5,187,602	$ 10,832,933	$ 16,715,436
COST OF SERVICES	2,777,902	4,323,096	8,855,709	14,227,308
GROSS PROFIT	615,144	864,506	1,977,224	2,488,128
SELLING, GENERAL AND ADMINISTRATIVE
Payroll and related expenses	354,420	380,433	1,098,084	1,117,251
Selling, general and administrative expenses	233,532	419,706	859,837	1,500,049
TOTAL SELLING, GENERAL AND ADMINISTRATIVE	587,952	800,139	1,957,921	2,617,300
INCOME (LOSS) FROM OPERATIONS	27,192	64,367	19,303	(129,172)
OTHER (EXPENSES) INCOME
Interest expense	(43,906)	(53,553)	(144,816)	(164,528)
Other (expense) income	(18,842)	(5,059)	(30,298)	(12,128)
TOTAL OTHER EXPENSES	(62,748)	(58,612)	(175,114)	(176,656)
INCOME (LOSS) FROM OPERATIONS BEFORE PROVISION FOR INCOME TAXES	(35,556)	5,755	(155,811)	(305,828)
Provision for income taxes	0	711	0	32,225
NET INCOME (LOSS)	$ (35,556)	$ 5,044	$ (155,811)	$ (338,053)
NET LOSS PER COMMON SHARE
Basic and Diluted (in dollars per share)	$ 0	$ 0	$ 0	$ (0.01)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
Basic and diluted (in shares)	37,220,013	37,220,012	37,220,013	36,459,621

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (155,811)	$ (338,053)
Adjustments to reconcile net loss to net cash provided by operating activities:
(Recoveries) provision for doubtful accounts	(47,500)	(222,709)
Depreciation expense	6,599	6,599
Interest and fees on line of credit	117,232	244,690
Interest on stockholder loans	31,118	0
Amortization of deferred financing costs	0	9,315
Accrued interest on stockholder advances	0	29,881
Stock compensation expense	0	256,055
Inducement expense related to debt conversion	0	22,000
Deferred tax asset	0	41,969
Changes in operating assets and liabilities:
Accounts receivable	98,649	466,256
Prepaid expenses and other current assets	118,950	25,181
Security deposits	925	(825)
Accounts payable and accrued expenses	114,229	236,337
Accrued payroll	42,477	0
Payroll related liabilities	(127,471)	(305,216)
NET CASH PROVIDED BY OPERATING ACTIVITIES	199,397	471,480
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	(168,281)	(753,886)
Proceeds from notes payable	0	157,000
Principal payments towards notes payable	0	(50,000)
Proceeds from sale of common stock	0	150,000
Payments to stockholder	(10,000)	0
Repayments of stockholder advances	0	(24,815)
NET CASH USED IN FINANCING ACTIVITIES	(178,281)	(521,701)
Net increase in cash and cash equivalents	21,116	99,779
Cash and cash equivalents, beginning of period	4,216	2,757
Cash and cash equivalents, end of period	25,332	102,536
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
Common stock issued for prepaid consulting services	0	500,000
Common stock issued in conversion of convertible notes payable and accrued interest	$ 0	$ 66,000

DESCRIPTION OF BUSINESS

DESCRIPTION OF BUSINESS	9 Months Ended
	Sep. 30, 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 300 4,500 261 3,089 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.”). 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 13,153,798 Following the Exchange Agreement, there were 35,100,011 13,153,800 6,050,000 54.72 45.28 Upon closing of the Exchange Agreement, EmployUS, Ltd. became a wholly owned subsidiary of the Company. The Company, formerly a shell company, ceased its prior operations and became engaged in the business of EmployUS, Ltd. 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 therefore, took 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 ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	Note 2 - Summary of Significant Accounting Policies 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 and nine months ended September 30, 2015 are not necessarily indicative of the results that may be expected for any subsequent quarter or 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. 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. 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. 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. For the three and nine months ended September 30, 2015, Customer A accounted for 3 13 29 18 17 16 43 42 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 was nominal at September 30, 2015 and $ 53,368 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. The FASB has issued ASU No. 2014-09, Revenue from Contracts with Customers. This ASU supersedes the revenue recognition requirements in Accounting Standards Codification 605 - Revenue Recognition and most industry-specific guidance throughout the Codification. The standard requires that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. This ASU is effective on January 1, 2018 and should be applied retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying the ASU recognized at the date of initial application. The Company has not yet determined the effect of the adoption of this standard and it is not expected to have a material impact on the Company’s consolidated financial position and results of operations

LIQUIDITY AND CAPITAL RESOURCES

LIQUIDITY AND CAPITAL RESOURCES	9 Months Ended
	Sep. 30, 2015
Liquidity And Capital Resources [Abstract]
Liquidity And Capital Resources [Text Block]	Note 3 - Liquidity and Capital Resources As of September 30, 2015, the Company had a stockholders’ deficit of $ 993,913 155,811 338,053 891,359 143,314 343,947 The Company’s principal sources of liquidity include cash from operations and advances from its stockholders. The Company has leveraged their cash from operations with an account purchase agreement with Crestmark Bank to provide working capital. The balance due to Crestmark on the Company’s line of credit was $ 1,313,494 51,049 25,332 4,216 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 cost of goods 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	9 Months Ended
	Sep. 30, 2015
Line of Credit Facility [Abstract]
Debt Disclosure [Text Block]	Note 4 - Line of Credit 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 6 1 117,232 244,690 2015 2014 Interest $ 106,192 $ 78,092 Fees 11,040 166,598 Total $ 117,232 $ 244,690

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Short-term Debt [Text Block]	Note 5 - Notes Payable Notes Payable On May 20, 2014 94,500 May 20, 2015 10 7,087 100 13,300 On July 14, 2014 12,500 July 14, 2015 10 938 100 7,700

DUE TO STOCKHOLDERS

DUE TO STOCKHOLDERS	9 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
Due To Stockholder Disclosure [Text Block]	Note 6 - Due to Stockholders Amounts due to stockholders of the Company of $ 493,405 472,287 9 129,877 98,758 10,487 13,215 31,118 29,881

PAYROLL LIABILITIES

PAYROLL LIABILITIES	9 Months Ended
	Sep. 30, 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 16,474 200,000 200,000 As of September 30, 2015 and December 31, 2014 the past due balance due to the IRS, including penalties, interest, and fees, totaled $ 343,947 471,418 1,992 16,639 6,320 62,965

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	9 Months Ended
	Sep. 30, 2015
Stockholders Equity Note [Abstract]
Stockholders Equity Note Disclosure [Text Block]	Note 8 – Stockholders Equity On September 3, 2015, through a majority vote of the stockholders of the Company, the Company amended its articles of incorporation to increase the number of authorized shares of the Company’s capital stock that the Company may issue from 75,000,000 155,000,000 150,000,000 Preferred Stock The Company has authorized 5,000,000 Common Stock The Company did not issue any new shares of common stock during the nine months ended September 30, 2015.

CONTINGENCIES AND COMMITMENTS

CONTINGENCIES AND COMMITMENTS	9 Months Ended
	Sep. 30, 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 September 30, 2015 and 2014, rent expense was $ 24,050 26,621 70,773 84,651 Years Amount 2015 (remaining) $ 16,154 2016 31,094 2017 5,960 2018 6,080 2019 2,040 Total $ 61,328

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 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. On November 13, 2015, the Company’s board of directors approved and filed a Certificate of Designation designating 5 For each share of Series A Preferred Stock, the holder has a voting right equal to 2 votes for every one share of common stock outstanding at the time of a vote of shareholders. On November 13, 2015, the Board approved the issuance of 2 On November 30, 2015, the Company entered into a private placement securities purchase agreement with another public company pursuant to which the Company issued 2,000,000 0.04 80,000

SUMMARY OF SIGNIFICANT ACCOUN16

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 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 and nine months ended September 30, 2015 are not necessarily indicative of the results that may be expected for any subsequent quarter or 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.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk For the three and nine months ended September 30, 2015, Customer A accounted for 3 13 29 18 17 16 43 42
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 was nominal at September 30, 2015 and $ 53,368
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. The FASB has issued ASU No. 2014-09, Revenue from Contracts with Customers. This ASU supersedes the revenue recognition requirements in Accounting Standards Codification 605 - Revenue Recognition and most industry-specific guidance throughout the Codification. The standard requires that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. This ASU is effective on January 1, 2018 and should be applied retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying the ASU recognized at the date of initial application. The Company has not yet determined the effect of the adoption of this standard and it is not expected to have a material impact on the Company’s consolidated financial position and results of operations

LINE OF CREDIT (Tables)

LINE OF CREDIT (Tables)	9 Months Ended
	Sep. 30, 2015
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: 2015 2014 Interest $ 106,192 $ 78,092 Fees 11,040 166,598 Total $ 117,232 $ 244,690

CONTINGENCIES AND COMMITMENTS (

CONTINGENCIES AND COMMITMENTS (Tables)	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	As of September 30, 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) $ 16,154 2016 31,094 2017 5,960 2018 6,080 2019 2,040 Total $ 61,328

DESCRIPTION OF BUSINESS (Detail

DESCRIPTION OF BUSINESS (Details Textual)	1 Months Ended	9 Months Ended
	Jan. 22, 2014shares	Sep. 30, 2015shares	Dec. 31, 2014shares
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%
Employus Ltd Shareholder [Member]
Organization And Operations [Line Items]
Number Of Customers		261
Entity Number Of Employees		3,089
Stock Cancelled During Period Shares	13,153,798
Stock Issued During Period, Shares, Stock Splits	13,153,800
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

SUMMARY OF SIGNIFICANT ACCOUN20

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Summary of Significant Accounting Policies [Line Items]
Allowance for Doubtful Accounts Receivable					$ 53,368
Sales Revenue, Services, Net [Member] | Customer B [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage	18.00%		17.00%
Sales Revenue, Services, Net [Member] | Customer A [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage	3.00%	43.00%	13.00%	42.00%
Accounts Receivable [Member] | Customer B [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage			16.00%
Accounts Receivable [Member] | Customer A [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration Risk, Percentage					29.00%

LIQUIDITY AND CAPITAL RESOURC21

LIQUIDITY AND CAPITAL RESOURCES (Details Textual) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Nov. 30, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2011
Liquidity and Capital Resources [Line Items]
Working Capital Deficit		$ 891,359		$ 891,359		$ 143,314
Stockholders Equity Attributable to Parent, Total		(993,913)		(993,913)		(838,102)
Net Income (Loss) Attributable to Parent, Total		(35,556)	$ 5,044	(155,811)	$ (338,053)
Accrued Payroll Taxes								$ 343,947
Line of Credit, Current		1,313,494		1,313,494		1,364,543
Line of Credit Facility, Decrease, Forgiveness						51,049
Cash and Cash Equivalents, at Carrying Value, Total		$ 25,332	$ 102,536	$ 25,332	$ 102,536	$ 4,216	$ 2,757
Common Stock [Member]
Liquidity and Capital Resources [Line Items]
Stock Issued During Period, Value, New Issues	$ 80,000
Stock Issued During Period, Shares, New Issues	2,000,000

LINE OF CREDIT (Details)

LINE OF CREDIT (Details) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Line of Credit Facility [Line Items]
Total	$ 117,232	$ 244,690
Line of Credit [Member]
Line of Credit Facility [Line Items]
Interest	106,192	78,092
Fees	11,040	166,598
Total	$ 117,232	$ 244,690

LINE OF CREDIT (Details Textual

LINE OF CREDIT (Details Textual) - USD ($)	1 Months Ended	9 Months Ended
	Sep. 24, 2014	Sep. 30, 2015	Sep. 30, 2014
Line of Credit Facility [Line Items]
Interest Expense, Debt, Total		$ 117,232	$ 244,690
Prime Rate [Member] | Crestmark Bank [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Interest Rate During Period	5.75%
Floor Rate [Member] | Crestmark Bank [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Interest Rate During Period	6.00%
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
	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Debt Instrument [Line Items]
Notes Payable, Current	$ 107,000		$ 107,000
Interest Expense, Debt, Total	$ 117,232	$ 244,690
Notes Payable [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Maturity Date	May 20, 2015
Notes Payable, Current	$ 94,500
Interest Expense, Debt, Total	$ 7,087
Debt Instrument, Issuance Date	May 20, 2014
Debt Instrument, Fee Amount	$ 13,300
Debt Instrument Late Fee Amount Per Day	$ 100
Notes Payable One [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Maturity Date	Jul. 14, 2015
Notes Payable, Current	$ 12,500
Interest Expense, Debt, Total	$ 938
Debt Instrument, Issuance Date	Jul. 14, 2014
Debt Instrument, Fee Amount	$ 7,700
Debt Instrument Late Fee Amount Per Day	$ 100

DUE TO STOCKHOLDERS (Details Te

DUE TO STOCKHOLDERS (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Related Party Transaction [Line Items]
Due to Officers or Stockholders	$ 493,405		$ 493,405		$ 472,287
Interest Expense, Debt			$ 117,232	$ 244,690
Shareholder [Member]
Related Party Transaction [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	9.00%		9.00%
Interest Expense, Debt	$ 10,487	$ 13,215	$ 31,118	$ 29,881
Interest Payable, Current	$ 129,877		$ 129,877		$ 98,758

PAYROLL LIABILITIES (Details Te

PAYROLL LIABILITIES (Details Textual) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended
	May. 28, 2012	Apr. 25, 2012	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Apr. 28, 2014	Dec. 31, 2011	Dec. 31, 2010
Payroll Liabilities [Line Items]
Additional Payroll Taxes Payments					$ 200,000
Accrued Payroll Taxes									$ 343,947
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			$ 1,992	$ 16,639	6,320	$ 62,965
Accrued Payroll Taxes										$ 891,386
Employee-related Liabilities			$ 343,947		$ 343,947		$ 471,418	$ 200,000

STOCKHOLDERS EQUITY (Details Te

STOCKHOLDERS EQUITY (Details Textual) - $ / shares	Sep. 30, 2015	Jun. 30, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Preferred Stock, Shares Authorized	5,000,000		5,000,000
Preferred Stock, No Par Value	$ 0		$ 0
Common Stock, Shares Authorized	150,000,000	75,000,000	150,000,000
Capital Units, Authorized	155,000,000

CONTINGENCIES AND COMMITMENTS28

CONTINGENCIES AND COMMITMENTS (Details)	Sep. 30, 2015USD ($)
Other Commitments [Line Items]
2015 (remaining)	$ 16,154
2,016	31,094
2,017	5,960
2,018	6,080
2,019	2,040
Total	$ 61,328

CONTINGENCIES AND COMMITMENTS29

CONTINGENCIES AND COMMITMENTS (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Other Commitments [Line Items]
Operating Leases, Rent Expense	$ 24,050	$ 26,621	$ 70,773	$ 84,651

SUBSEQUENT EVENTS (Details Text

SUBSEQUENT EVENTS (Details Textual) - USD ($)	Nov. 13, 2015	Nov. 30, 2015	Sep. 30, 2015	Dec. 31, 2014
Subsequent Event [Line Items]
Preferred Stock, Shares Authorized			5,000,000	5,000,000
Preferred Stock, Shares Issued			0	0
Common Stock [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues		2,000,000
Stock Issued During Period, Value, New Issues		$ 80,000
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues		2,000,000
Shares Issued, Price Per Share		$ 0.04
Stock Issued During Period, Value, New Issues		$ 80,000
Series A Preferred Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Preferred Stock, Shares Authorized	5
Preferred Stock, Conversion Basis	For each share of Series A Preferred Stock, the holder has a voting right equal to 2 votes for every one share of common stock outstanding at the time of a vote of shareholders.
Preferred Stock, Shares Issued		2