Quadrant 4 System (QFOR) 10-Q 12 Nov 14 2014 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2014	Nov. 12, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'Quadrant 4 System Corp	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	99,160,719
Amendment Flag	'false	'
Entity Central Index Key	'0000878802	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	30-Sep-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current Assets	'	'
Cash	$959,439	$897,215
Accounts and unbilled receivables (net of allowance for doubtful accounts of $801,725 and $808,497 at September 30, 2014 and December 31, 2013, respectively)	8,006,416	5,766,010
Other current assets	694,357	465,798
Total current assets	9,660,212	7,129,023
Property and equipment - net	33,215	21,491
Other assets	4,690,640	3,409,834
Intangible assets, net	15,548,752	16,608,253
TOTAL ASSETS	29,932,819	27,168,601
Current Liabilities	'	'
Accounts payable and accrued expenses	5,797,286	4,271,785
Note payable – Revolver	3,076,563	4,330,575
Earnouts payable	0	1,222,312
Current maturities - long term debt	2,701,046	442,717
Total current liabilities	11,574,895	10,267,389
Long term debt less current maturities	3,117,538	5,647,550
Total liabilities	14,692,433	15,914,939
Stockholders' Equity	'	'
Common stock - $0.001 par value; authorized: 200,000,000 shares, issued and outstanding: 99,160,719 and 92,466,689 at September 30, 2014 and December 31, 2013, respectively	99,161	92,467
Additional paid-in capital	28,828,239	24,539,533
Accumulated Deficit	-13,687,014	-13,378,338
Total stockholders' equity	15,240,386	11,253,662
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$29,932,819	$27,168,601

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Allowance for doubtful accounts (in Dollars)	$801,725	$808,497
Common stock, par value (in Dollars per share)	$0.00	$0.00
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	99,160,719	92,466,689
Common stock, shares outstanding	99,160,719	92,466,689

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenue	$13,235,883	$9,142,740	$35,437,197	$28,147,799
Cost of revenue	9,753,971	6,526,156	26,328,458	20,751,501
Gross Margin	3,481,912	2,616,584	9,108,739	7,396,298
General and administrative expenses	-1,557,970	-1,597,638	-4,267,864	-3,938,469
Amortization and depreciation expense	-1,437,395	-1,333,267	-4,159,650	-3,832,944
Forfeiture of earn-outs	0	570,000	0	570,000
Legal Judgment -Financing	0	0	0	-692,000
Interest expense	-314,447	-689,547	-989,901	-1,900,672
Derivative gain	0	-402,441	0	-287,429
Net Income / (loss) before income taxes	172,100	-836,309	-308,676	-2,685,216
Income taxes	0	0	0	0
Net Income/(loss)	$172,100	($836,309)	($308,676)	($2,685,216)
Net Income/ (loss) per common share	'	'	'	'
Basic (in Dollars per share)	$0	($0.01)	$0	($0.04)
Diluted (in Dollars per share)	$0	($0.01)	$0	($0.04)
Weighted average common shares	'	'	'	'
Basic (in Shares)	99,160,719	66,090,398	95,359,781	60,964,075
Diluted (in Shares)	103,137,119	66,090,398	95,359,781	60,964,075

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:	'	'
Net loss	($308,676)	($2,685,216)
Adjustments to reconcile net loss to net cash provided by operating activities:	'	'
Derivative loss / (gain)	0	287,429
Forfeiture of earn-outs	0	-570,000
Accretion of interest	0	134,443
Amortization and depreciation	4,159,650	3,832,944
Doubtful accounts	0	269,858
Issuance of Stock for services and interest	75,000	68,350
Changes in assets and liabilities	'	'
Accounts receivable	-2,240,406	-2,050,154
Other current assets	-228,559	621,068
Other assets	-1,280,806	-544,793
Accounts payable and accrued expenses	303,191	959,032
Net cash provided by operating activities	479,394	322,961
Cash flows from investing activities:	'	'
Purchase of fixed assets	-16,225	-16,865
Acquisition of assets (net of liabilities assumed of $1,832,000, notes payable assumed of $3,268,000, contingent payments of $2,990,000 and issuance of common stock of $2,330,000)	0	-1,550,000
Net cash used in investing activities	-16,225	-1,566,865
Cash flows from financing activities:	'	'
Proceeds from sales of common stock and exercise of warrants	1,124,750	300,000
(Decrease) increase in note payable - factor	-1,254,012	1,562,920
Payments of long-term debt	-271,683	-1,498,600
Proceeds from long term debt	0	840,000
Net cash provided by/(used in) financing activities	-400,945	1,204,320
Net increase (decrease) in cash	62,224	-39,584
Cash - Beginning of period	897,215	86,770
Cash - End of period	959,439	47,186
Cash paid for:	'	'
Interest	989,901	1,776,229
Income taxes	0	0
Noncash transactions	'	'
Acquisition of technology platform utilizing common stock & warrants	3,075,649	0
Decrease in common stock payable/Issuance of shares	0	1,304,423
Payment of debt with equity	0	2,754,578
Noncash considerations for acquisitions	$0	$5,230,000

CONSOLIDATED_STATEMENTS_OF_CAS1

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parentheticals) (USD $)	9 Months Ended
	Sep. 30, 2013
Acquisition of assets, liabilities assumed	$1,832,000
Acquisition of assets, notes payable	3,268,000
Acquisition of assets, contingent payments	2,990,000
Acquisition of assets, issuance of common stock	$2,330,000

NOTE_1_ORGANIZATION_AND_OPERAT

NOTE 1 - ORGANIZATION AND OPERATIONS	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	NOTE 1 –ORGANIZATION AND OPERATIONS
	Organization
	Quadrant 4 System Corporation (the “Company” or “Quadrant 4”) was incorporated in Florida on May 14, 1990, as Sun Express Group, Inc. and changed its business model and name on June 30, 2011. On April 25, 2013, the Florida Company did a statutory merger with its Illinois Company, Q4 Systems Corporation with the Illinois Company being the surviving entity. The surviving Illinois parent has 200,000,000 authorized shares of common stock with a par value of $0.001 per share. Quadrant 4 operates its business through its wholly owned subsidiaries and is transforming itself to a SMAC (Social – Mobile – Analytics – Cloud) company. The Company has significant presence in Health Insurance, Media, Retail and Financial Services verticals.
	Operations
	Quadrant 4 is a leading Platform-as-a-Service (PaaS) and Software-as-a-Service (SaaS) company. The Company develops, implements, and operates PaaS and SaaS systems, including qHIX for the health insurance markets; qBLITZ for the digital media business; and qSKU for retailers. These platforms have a built in proprietary set of SMAC (social media, mobility, analytics and cloud computing) components and focus on providing solutions for Fortune 500 companies.

NOTE_2_BASIS_OF_PRESENTATION

NOTE 2 - BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Basis of Accounting [Text Block]	'
	NOTE 2 – BASIS OF PRESENTATION
	The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles and the rules and regulations under Regulation S-X of the U.S. Securities and Exchange Commission for Form 10-Q, and should be read in conjunction with the audited financial statements and notes thereto contained in the Annual Report on Form 10-K for Quadrant 4 System Corporation (the “Registrant” or the “Company”) for the year ended December 31, 2013. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States for complete financial statements presentation.  In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position, results of operations and cash flows for the interim periods presented have been included.  Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal year ended December 31, 2013, as reported in the Form 10-K, have been omitted.
	In preparing the interim unaudited consolidated financial statements, management was required to make certain estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses and related disclosures at the financial reporting date and throughout the periods being reported upon. Certain of the estimates result from judgments that can be subjective and complex and consequently actual results may differ from these estimates.  These financial statements should be read in conjunction with the financial statements of the Company together with the Company’s management discussion and analysis in Item 2 of this report and in the Company’s Form 10-K for the year ended December 31, 2013.  The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year.

NOTE_3_SUMMARY_OF_SIGNIFICANT_

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Consolidated Financial Statements
	The consolidated financial statements include all the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.
	Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates.
	Fair Value of Financial Instruments
	The Company considers the carrying amounts of financial instruments, including cash, accounts receivable, accounts payable and accrued expenses and notes payable to approximate their fair values because of their relatively short maturities.
	Accounts and Unbilled Receivables
	Accounts and unbilled receivables consist of amounts due from customers. The Company records a provision for doubtful receivables, if necessary, to allow for any amounts which may be unrecoverable, which is based upon an analysis of the Company’s prior collection experience, customer creditworthiness and current economic trends.
	Intangible Assets
	Intangible assets are recorded at fair value and amortized on the straight-line method over the estimated useful lives of the related assets.
	The carrying value of intangible assets are reviewed for impairment by management at least annually or upon the occurrence of an event which may indicate that the carrying amount may be greater than its fair value. If impaired, the Company will write-down such impairment. In addition, the useful life of the intangible assets will be evaluated by management at least annually or upon the occurrence of an event which may indicate that the useful life may have changed.
	Customer lists are valued based on management’s forecast of expected future net cash flows, with revenues based on projected revenues from customers acquired and are being amortized over five years.
	Acquired intellectual property is valued based on management’s forecast of expected future net cash flows, with revenue based on projected sales of these technologies and are amortized over five to seven years.
	Software Costs
	Costs that are related to the conceptual formulation and design of licensed software programs are expensed as incurred to research, development and engineering expenses; costs that are incurred to produce the finished product after technological feasibility has been established are capitalized as an intangible asset. Capitalized amounts are amortized on a straight-line basis over periods ranging up to five years and are recorded in amortization expense. The Company performs periodic reviews to ensure that unamortized program cost remain recoverable from future revenue. Cost to support or service licensed program are charged to cost of revenue as incurred.
	Revenue Recognition
	Revenue is recognized when there is persuasive evidence of an arrangement, the fee is fixed and determinable, performance of service has occurred and collection is reasonably assured.  Revenue is recognized in the period the services are provided.
	Income (loss) per Common Share
	Basic income (loss) per share is calculated using the weighted-average number of common shares outstanding during each period. Diluted income per share includes potentially dilutive securities such as outstanding options and warrants outstanding during each period.
	Concentrations of Credit Risk
	The Company maintains cash at various financial institutions, which at times, may be in excess of insured limits. The Company has not experienced any losses to date as a result of this policy and, in assessing its risk, the Companies’ policy is to maintain cash only with reputable financial institutions.
	The Company’s largest customer represented 18% of consolidated revenues and 8% of accounts receivable for the nine months ended September 30, 2014.  No individual customer exceeded 10% of consolidated revenues for the nine months ended September 30, 2013.
	Recent Accounting Pronouncements
	In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09), which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP.
	The standard is effective for annual periods beginning after December 15, 2016, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures).  We are currently evaluating the impact of our pending adoption of ASU 2014-09 on our consolidated financial statements and have not yet determined the method by which we will adopt the standard in 2017.
	Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated financial statements.

NOTE_4_ACQUISITIONS

NOTE 4 - ACQUISITIONS	9 Months Ended
	Sep. 30, 2014
Business Combinations [Abstract]	'
Business Combination Disclosure [Text Block]	'
	NOTE 4 – ACQUISITIONS
	Teledata Technology Solutions, Inc.
	Effective February 1, 2013, the Company acquired the assets of Teledata Technology Solutions, Inc. and its subsidiaries, Abaris, Inc., Alphasoft Services Corporation and TTS Consulting, Inc. (collectively “TTS”). Upon consummation of the transaction, whereby the Company acquired certain assets including but not limited to client contracts, trademarks, software technology, employees and other resources in exchange for: (i) the assumption of certain liabilities of $5,100,000; (ii) cash of $900,000; (iii) earn-out payments equal to $1,500,000 as defined in the Agreement; (iv) 3,000,000 common shares valued at $1,000,000.
	Acquisition of Momentum Mobile, LLC
	On February 26, 2013 (and amended on February 26, 2014) effective February 1, 2013 the Company completed acquisition of certain the assets of Momentum Mobile, LLC. The assets including client contracts and employees were transferred in exchange for: (i) cash of $400,000; (ii) earn-out payments up to $800,000 as defined in the Agreement; (iii) 1,075,000 common shares valued at $354,750.
	Acquisition of BlazerFish, LLC
	On February 26, 2013 effective February 1, 2013 (and as amended in September 2013) the Company completed acquisition of certain assets of BlazerFish, LLC. The assets including client contracts, intellectual property and employees were transferred in exchange for: (i) cash of $250,000; (ii) earn-out payments equal to $600,000 as defined in the Agreement; (iii) 6,700,000 common shares valued at $1,900,000.
	The following table summarizes the consideration transferred for the three acquisitions and the estimated amounts of identified assets acquired and liabilities assumed on the effective date of the acquisitions:
	Fair value of consideration transferred from the acquisitions:
		TTS			Momentum		BlazerFish		Total
	Cash	$	900,000		$	400,000	$	250,000	$	1,550,000
	Common stock		1,000,000			354,750		1,900,000		3,254,750
	Contingent payments		1,500,000			800,000		600,000		2,900,000
		$	3,400,000		$	1,554,750	$	2,750,000	$	7,704,750
	Recognized amounts of identifiable assets acquired and liabilities assumed:
	Customer lists intangibles	$	7,650,000		$	1,554,750	$	85,000	$	9,289,750
	Technology stack intangibles		850,000			-		2,665,000		3,515,000
	Certain accounts payable and accrued liabilities		(1,832,000	)		-		-		(1,832,000	)
	Notes payable		(3,268,000	)		-		-		(3,268,000	)
		$	3,400,000		$	1,554,750	$	2,750,000	$	7,704,750
	Each of the acquisitions include certain contingent consideration arrangements that required quarterly cash payments beginning June 30, 2013 through June 30, 2015 if the respective entity’s revenue run rate (as defined in the agreements) is 75% or more of its defined base. The range of undiscounted amounts the Company could owe under these arrangements is between $0 and $2,900,000. The fair value of contingent consideration on the acquisition dates(s) of approximately $2,900,000 were estimated based on the projected revenues of each asset purchase through 2015. The calculations and projections are based on significant inputs not observable in the market, which ASC 820 refers to as level 3 inputs. Key assumptions include the maintenance of certain customers as well as utilizing certain technology across the Company’s existing client base. Decrease in the contingent considerations and a settlement of earn-out liabilities resulted in a reduction of the earn-out liability of $570,000 for the three months ended September 30, 2013 and $437,513 for the three months ended December 31, 2013.
	The following unaudited proforma summary for the nine months ended September 30, 2013 presents consolidated information of the company as if these business combinations occurred on January 1, 2013 and includes the amortization of acquired intangibles:
	Gross Sales:	$	29,704,752
	Net Loss:	$	(2,791,846	)
	On May 1, 2014, the Company acquired certain technology assets specific to media platforms for a total consideration of 4,444,445 shares priced at $0.45/share and 2 million warrants exercisable over 3 years, with an exercise price of $1/share. The value of the warrants, using Black Scholes model is $1,070,899.These assets are critical to executing the long-term sales contract that the Company signed effective May 1, 2014 to provide media platform services valued up to $50,000,000 over five years to an existing client.

NOTE_5_INTANGIBLE_ASSETS

NOTE 5 - INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Intangible Assets Disclosure [Text Block]	'
	NOTE 5 – INTANGIBLE ASSETS
	As of September 30, 2014 and December 31, 2013, intangible assets consisted of the following:
		September 30,			December 31,
		2014			2013
	Customer list – Q4 Consulting	$	7,131,196		$	7,131,196
	Customer list – Q4 Solutions		5,461,000			5,461,000
	Technology stack – Q4 Solutions		5,550,000			5,550,000
	Technology stack – Empower HR		175,000			175,000
	Customer list – Q4 Cloud		7,050,000			7,050,000
	Technology stack – Q4 Cloud		850,000			850,000
	Customer list – Q4 Mobility		1,639,750			1,615,000
	Technology stack– Q4 Mobility		2,665,000			2,665,000
	Technology stack– Q4 Media		3,070,899			-
			33,592,845			30,497,196
	Accumulated amortization		(18,044,093	)		(13,888,943	)
		$	15,548,752		$	16,608,253
	For the nine months ending September 30, 2014, the change in intangible assets was as follows:
	Beginning of the year	$	16,608,253
	Additions		3,095,649
	Amortization		(4,155,150	)
	End of the year	$	15,548,752
	For quarters ending September 30, 2014 and 2013, amortization expense was $ 1,435,895 and $1,333,017, respectively.

NOTE_6_NOTE_PAYABLE_REVOLVER

NOTE 6 - NOTE PAYABLE - REVOLVER	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Short-term Debt [Text Block]	'
	NOTE 6 – NOTE PAYABLE - REVOLVER
	As amended in February 2013, the Company entered into an agreement with a financing company providing a revolving line of credit. Under the agreement, the Company assigns certain accounts receivable, including purchased accounts receivable, to the financing company in return for a maximum line of credit of $6,500,000. The agreement is automatically renewable on the anniversary unless cancelled by the parties.  Fees under the agreement consist of a commitment fee of $65,000, a service fee of 0.825% per month, and interest at prime (at minimum of 5%) plus 2% per annum.  Early termination fees would apply for payoffs prior to the due date of January 31, 2016.
	All borrowings under this revolving line of credit are collateralized by the accounts receivable and substantially all other assets of the Company.

NOTE_7_LONGTERM_DEBT

NOTE 7 - LONG-TERM DEBT	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Long-term Debt [Text Block]	'
	NOTE 7 – LONG-TERM DEBT
	Long-term debt consisted of the following:
		September 30,			December 31,
		2014			2013
	Note payable due December 31, 2017, as extended, plus interest at 6.5% per annum (a)	$	3,117,538		$	3,117,538
	Note 1 payable due February 6, 2015, as extended, plus interest at 16% per annum (b)		682,500			682,500
	Note 2 payable due February 6, 2015, plus interest at 10% per annum  (b)		433,046			704,729
	Note 3 payable due February 6, 2015, as extended, plus interest at 16% per annum (b)		1,585,500			1,585,500
	Total		5,818,584			6,090,267
	Less: Current maturities		(2,701,046	)		(442,717	)
	Total long-term debt	$	3,117,538		$	5,647,550
	(a) In December 2013, $2 million of this debt was converted to 3,333,334 shares of common stock (at $0.60/share) with 1,666,667 warrants exercisable at $1/share through December 31, 2018. In March 2014, the note was extended to December 31, 2015 without any further considerations. On October 1, 2014, the note was extended to December 31, 2017 with the new interest rate at 6.5%. Additionally, 350,000 shares of common stock was granted as consideration for the extension. These shares have not been issued as of November 12, 2014.
	(b) On February 6, 2013, in conjunction with the purchase of Teledata Technology Solutions, the Company issued the following notes:
	Note 1: $682,500 note, requiring monthly interest payments at an annual rate of 16% on the unpaid principal balance, with an original maturity date of May 14, 2013.
	Note 2: $1,000,000 note with an original maturity date of February 6, 2015, requiring 24 consecutive monthly principal payments of $10,000 plus any accrued interest at a rate of 10% on the unpaid principal balance.
	Note 3: $1,585,000 note with an original maturity date of May 6, 2014, requiring 11 consecutive monthly principal payments of $75,000, in addition to one principal payment of $350,000 due on May 31, 2013. The note also requires monthly interest payments at a rate of 16% on the unpaid principal payments.
	On March 17, 2014, the Company entered into a forbearance agreement with the lender, which extended the maturity dates of all three of the above notes to February 6, 2015. Under the terms of the forbearance agreement, all unpaid interest and fees were added to the outstanding principal balance of Note 2. The agreement calls for monthly payments of $75,000 to be applied first to the accrued and unpaid interest due under the terms of the Notes, on a pro rata basis, and then to the principal balance of Note 2, and then to the principal balance of Note 1 and/or Note 3, based on the discretion of the lender.
	On October 29, 2014, the Company paid off all of these three notes through refinancing as explained in Note 12.

NOTE_8_STOCKHOLDERS_EQUITY

NOTE 8 - STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2014
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	NOTE 8 – STOCKHOLDERS' EQUITY
	Preferred Stock
	The Company's board of directors may designate preferred stock with preferences, participations, rights, qualifications, limitations, restrictions, etc., as required.  No preferred shares are presently designated.
	Stock Warrants
	As of September 30, 2014, the Company has issued the following warrants for common stock:
	Financing, acquisition and stock subscriptions	8,275,696
	Note Extensions	2,843,064
	Management	2,500,000
	Debt conversion	1,666,667
	Total Reserved	15,285,427
	During the nine months ended September 30, 2014, 1,874,584 warrants were exercised totaling $1,124,750.

NOTE_9_INCOME_LOSS_PER_SHARE

NOTE 9 - INCOME (LOSS) PER SHARE	9 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
Earnings Per Share [Text Block]	'
	NOTE 9 – INCOME (LOSS) PER SHARE
	The following table sets forth the computation of basic and diluted income (loss) per share:
		For the 3 months ended September 30,					For the 6 months ended September 30,
		2014		2013			2014			2013
	Numerator:
	Net income (loss) available to common shareholders	$	172,100	$	(836,309	)	$	(308,676	)	$	(2,685,216	)
	Denominator:
	Weighted average outstanding shares
	Basic		99,160,719		66,090,398			95,359,781			60,964,075
	Income (Loss) per Share - Basic	$	0	$	(0.01	)	$	0		$	(0.04	)
	Effect of dilutive common stock		3,976,400		-			-			-
	Weighted average outstanding shares
	Diluted		103,137,119		66,090,398			95,359,781			60,964,075
	Income (Loss) per share - Diluted	$	0	$	(0.01	)	$	0		$	(0.04	)
	The Company excluded 11,309,027 and 15,285,427 potential shares attributable to outstanding stock warrants from the calculation of diluted earnings per share for the three and nine months ended September 30, 2014, respectively and 14,526,678 and 14,526,678 for the three and nine months ended September 30, 2013, respectively, because their inclusion would have been anti-dilutive.

NOTE_10_CONTINGENCIES

NOTE 10 - CONTINGENCIES	9 Months Ended
	Sep. 30, 2014
Loss Contingency [Abstract]	'
Contingencies Disclosure [Text Block]	'
	NOTE 10 – CONTINGENCIES
	In the normal course of business, the Company may become subject to claims or assessments. Such matters are subject to many uncertainties, and outcomes, which are not readily predictable with assurance. The Company has insurance to cover certain claims.

NOTE_11_FOREIGN_OPERATIONS

NOTE 11 - FOREIGN OPERATIONS	9 Months Ended
	Sep. 30, 2014
Foreign Currency [Abstract]	'
Foreign Currency Disclosure [Text Block]	'
	NOTE 11 – FOREIGN OPERATIONS
	The Company’s headquarters and operations are located in the United States. However, the Company does have some key suppliers and subcontractors located in India.  The Company and its management team have no ownership, directly or indirectly, in these key suppliers and subcontractors.  Payments made to India suppliers and subcontractors were $1,805,000 and $975,000 for the three months ending September 30, 2014 and September 30, 2013, respectively and $4,648,000 and $1,840,000 for the nine months ending September 30, 2014 and September 30, 2013, respectively.

NOTE_12_SUBSEQUENT_EVENTS

NOTE 12 - SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2014
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	NOTE 12 – SUBSEQUENT EVENTS
	On October 29, 2014, the Company refinanced its factoring facility and replaced it with a new Asset Based Lending (ABL) revolver facility that has a term of 36 months and a maximum line of $10,000,000 (Tem Million). The ABL was priced at 4.5% over 30-day LIBOR (with a minimum floor of 2%) plus an administrative fee of 0.1% per month on the outstanding balance and 0.084% per month on the unused portion of the revolver.
	On October 29, 2014, the Company also obtained a term loan of $3,000,000 (3 Million). The term loan was priced at 8% over 30-day LIBOR (with a minimum floor of 2%) with a term of 36 months. The term loan will amortize over three years, more specifically, 25% in Year 1; 37.5% in Year 2 and 37.5% in Year 3. The Company will also issue 250,000 warrants priced at $0.60/share.
	The Company incurred approximately $1.2 million in expenses that includes a 1% origination fee, due diligence and underwriting costs, legal fees, certain termination charges and intermediary fees.
	The term loan was primarily used to pay off short term debt. The new facility will reduce approximately $500,000 in debt service annually.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Consolidation, Policy [Policy Text Block]	'
	Consolidated Financial Statements
	The consolidated financial statements include all the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	'
	Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates.
Fair Value of Financial Instruments, Policy [Policy Text Block]	'
	Fair Value of Financial Instruments
	The Company considers the carrying amounts of financial instruments, including cash, accounts receivable, accounts payable and accrued expenses and notes payable to approximate their fair values because of their relatively short maturities.
Trade and Other Accounts Receivable, Policy [Policy Text Block]	'
	Accounts and Unbilled Receivables
	Accounts and unbilled receivables consist of amounts due from customers. The Company records a provision for doubtful receivables, if necessary, to allow for any amounts which may be unrecoverable, which is based upon an analysis of the Company’s prior collection experience, customer creditworthiness and current economic trends.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	'
	Intangible Assets
	Intangible assets are recorded at fair value and amortized on the straight-line method over the estimated useful lives of the related assets.
	The carrying value of intangible assets are reviewed for impairment by management at least annually or upon the occurrence of an event which may indicate that the carrying amount may be greater than its fair value. If impaired, the Company will write-down such impairment. In addition, the useful life of the intangible assets will be evaluated by management at least annually or upon the occurrence of an event which may indicate that the useful life may have changed.
	Customer lists are valued based on management’s forecast of expected future net cash flows, with revenues based on projected revenues from customers acquired and are being amortized over five years.
	Acquired intellectual property is valued based on management’s forecast of expected future net cash flows, with revenue based on projected sales of these technologies and are amortized over five to seven years.
Internal Use Software, Policy [Policy Text Block]	'
	Software Costs
	Costs that are related to the conceptual formulation and design of licensed software programs are expensed as incurred to research, development and engineering expenses; costs that are incurred to produce the finished product after technological feasibility has been established are capitalized as an intangible asset. Capitalized amounts are amortized on a straight-line basis over periods ranging up to five years and are recorded in amortization expense. The Company performs periodic reviews to ensure that unamortized program cost remain recoverable from future revenue. Cost to support or service licensed program are charged to cost of revenue as incurred.
Revenue Recognition, Policy [Policy Text Block]	'
	Revenue Recognition
	Revenue is recognized when there is persuasive evidence of an arrangement, the fee is fixed and determinable, performance of service has occurred and collection is reasonably assured.  Revenue is recognized in the period the services are provided.
Earnings Per Share, Policy [Policy Text Block]	'
	Income (loss) per Common Share
	Basic income (loss) per share is calculated using the weighted-average number of common shares outstanding during each period. Diluted income per share includes potentially dilutive securities such as outstanding options and warrants outstanding during each period.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	'
	Concentrations of Credit Risk
	The Company maintains cash at various financial institutions, which at times, may be in excess of insured limits. The Company has not experienced any losses to date as a result of this policy and, in assessing its risk, the Companies’ policy is to maintain cash only with reputable financial institutions.
	The Company’s largest customer represented 18% of consolidated revenues and 8% of accounts receivable for the nine months ended September 30, 2014.  No individual customer exceeded 10% of consolidated revenues for the nine months ended September 30, 2013.
New Accounting Pronouncements, Policy [Policy Text Block]	'
	Recent Accounting Pronouncements
	In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09), which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP.
	The standard is effective for annual periods beginning after December 15, 2016, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures).  We are currently evaluating the impact of our pending adoption of ASU 2014-09 on our consolidated financial statements and have not yet determined the method by which we will adopt the standard in 2017.
	Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated financial statements.

NOTE_4_ACQUISITIONS_Tables

NOTE 4 - ACQUISITIONS (Tables)	9 Months Ended
	Sep. 30, 2014
Business Combinations [Abstract]	'
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	'The following table summarizes the consideration transferred for the three acquisitions and the estimated amounts of identified assets acquired and liabilities assumed on the effective date of the acquisitions:
	Fair value of consideration transferred from the acquisitions:
		TTS			Momentum		BlazerFish		Total
	Cash	$	900,000		$	400,000	$	250,000	$	1,550,000
	Common stock		1,000,000			354,750		1,900,000		3,254,750
	Contingent payments		1,500,000			800,000		600,000		2,900,000
		$	3,400,000		$	1,554,750	$	2,750,000	$	7,704,750
	Recognized amounts of identifiable assets acquired and liabilities assumed:
	Customer lists intangibles	$	7,650,000		$	1,554,750	$	85,000	$	9,289,750
	Technology stack intangibles		850,000			-		2,665,000		3,515,000
	Certain accounts payable and accrued liabilities		(1,832,000	)		-		-		(1,832,000	)
	Notes payable		(3,268,000	)		-		-		(3,268,000	)
		$	3,400,000		$	1,554,750	$	2,750,000	$	7,704,750
Business Acquisition, Pro Forma Information [Table Text Block]	'The following unaudited proforma summary for the nine months ended September 30, 2013 presents consolidated information of the company as if these business combinations occurred on January 1, 2013 and includes the amortization of acquired intangibles:
	Gross Sales:	$	29,704,752
	Net Loss:	$	(2,791,846	)

NOTE_5_INTANGIBLE_ASSETS_Table

NOTE 5 - INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Schedule of Intangible Assets and Goodwill [Table Text Block]	'As of September 30, 2014 and December 31, 2013, intangible assets consisted of the following:
		September 30,			December 31,
		2014			2013
	Customer list – Q4 Consulting	$	7,131,196		$	7,131,196
	Customer list – Q4 Solutions		5,461,000			5,461,000
	Technology stack – Q4 Solutions		5,550,000			5,550,000
	Technology stack – Empower HR		175,000			175,000
	Customer list – Q4 Cloud		7,050,000			7,050,000
	Technology stack – Q4 Cloud		850,000			850,000
	Customer list – Q4 Mobility		1,639,750			1,615,000
	Technology stack– Q4 Mobility		2,665,000			2,665,000
	Technology stack– Q4 Media		3,070,899			-
			33,592,845			30,497,196
	Accumulated amortization		(18,044,093	)		(13,888,943	)
		$	15,548,752		$	16,608,253
Schedule of Finite-Lived Intangible Assets [Table Text Block]	'For the nine months ending September 30, 2014, the change in intangible assets was as follows:
	Beginning of the year	$	16,608,253
	Additions		3,095,649
	Amortization		(4,155,150	)
	End of the year	$	15,548,752

NOTE_7_LONGTERM_DEBT_Tables

NOTE 7 - LONG-TERM DEBT (Tables)	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Schedule of Long-term Debt Instruments [Table Text Block]	'Long-term debt consisted of the following:
		September 30,			December 31,
		2014			2013
	Note payable due December 31, 2017, as extended, plus interest at 6.5% per annum (a)	$	3,117,538		$	3,117,538
	Note 1 payable due February 6, 2015, as extended, plus interest at 16% per annum (b)		682,500			682,500
	Note 2 payable due February 6, 2015, plus interest at 10% per annum  (b)		433,046			704,729
	Note 3 payable due February 6, 2015, as extended, plus interest at 16% per annum (b)		1,585,500			1,585,500
	Total		5,818,584			6,090,267
	Less: Current maturities		(2,701,046	)		(442,717	)
	Total long-term debt	$	3,117,538		$	5,647,550
	(a) In December 2013, $2 million of this debt was converted to 3,333,334 shares of common stock (at $0.60/share) with 1,666,667 warrants exercisable at $1/share through December 31, 2018. In March 2014, the note was extended to December 31, 2015 without any further considerations. On October 1, 2014, the note was extended to December 31, 2017 with the new interest rate at 6.5%. Additionally, 350,000 shares of common stock was granted as consideration for the extension. These shares have not been issued as of November 12, 2014.
	(b) On February 6, 2013, in conjunction with the purchase of Teledata Technology Solutions, the Company issued the following notes:
	Note 1: $682,500 note, requiring monthly interest payments at an annual rate of 16% on the unpaid principal balance, with an original maturity date of May 14, 2013.
	Note 2: $1,000,000 note with an original maturity date of February 6, 2015, requiring 24 consecutive monthly principal payments of $10,000 plus any accrued interest at a rate of 10% on the unpaid principal balance.
	Note 3: $1,585,000 note with an original maturity date of May 6, 2014, requiring 11 consecutive monthly principal payments of $75,000, in addition to one principal payment of $350,000 due on May 31, 2013. The note also requires monthly interest payments at a rate of 16% on the unpaid principal payments.

NOTE_8_STOCKHOLDERS_EQUITY_Tab

NOTE 8 - STOCKHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2014
Stockholders' Equity Note [Abstract]	'
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	'As of September 30, 2014, the Company has issued the following warrants for common stock:
	Financing, acquisition and stock subscriptions	8,275,696
	Note Extensions	2,843,064
	Management	2,500,000
	Debt conversion	1,666,667
	Total Reserved	15,285,427

NOTE_9_INCOME_LOSS_PER_SHARE_T

NOTE 9 - INCOME (LOSS) PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'The following table sets forth the computation of basic and diluted income (loss) per share:
		For the 3 months ended September 30,					For the 6 months ended September 30,
		2014		2013			2014			2013
	Numerator:
	Net income (loss) available to common shareholders	$	172,100	$	(836,309	)	$	(308,676	)	$	(2,685,216	)
	Denominator:
	Weighted average outstanding shares
	Basic		99,160,719		66,090,398			95,359,781			60,964,075
	Income (Loss) per Share - Basic	$	0	$	(0.01	)	$	0		$	(0.04	)
	Effect of dilutive common stock		3,976,400		-			-			-
	Weighted average outstanding shares
	Diluted		103,137,119		66,090,398			95,359,781			60,964,075
	Income (Loss) per share - Diluted	$	0	$	(0.01	)	$	0		$	(0.04	)

NOTE_1_ORGANIZATION_AND_OPERAT1

NOTE 1 - ORGANIZATION AND OPERATIONS (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Disclosure Text Block [Abstract]	'	'
Common Stock, Shares Authorized	200,000,000	200,000,000
Common Stock, Par or Stated Value Per Share	$0.00	$0.00

NOTE_3_SUMMARY_OF_SIGNIFICANT_1

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	9 Months Ended
	Sep. 30, 2014
Customer Lists [Member]	'
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]	'
Finite-Lived Intangible Asset, Useful Life	'5 years
Intellectual Property [Member] | Minimum [Member]	'
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]	'
Finite-Lived Intangible Asset, Useful Life	'5 years
Intellectual Property [Member] | Maximum [Member]	'
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]	'
Finite-Lived Intangible Asset, Useful Life	'7 years
Computer Software, Intangible Asset [Member]	'
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]	'
Finite-Lived Intangible Asset, Useful Life	'5 years
Accounts Receivable [Member] | Credit Concentration Risk [Member]	'
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]	'
Concentration Risk, Percentage	18.00%
Sales Revenue, Net [Member] | Customer Concentration Risk [Member]	'
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]	'
Concentration Risk, Percentage	8.00%

NOTE_4_ACQUISITIONS_Details

NOTE 4 - ACQUISITIONS (Details) (USD $)

3 Months Ended

9 Months Ended

12 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

Dec. 31, 2013

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2013

1-May-14

1-May-14

Feb. 01, 2013

Feb. 01, 2013

Feb. 26, 2013

Feb. 26, 2013

Feb. 26, 2013

Feb. 26, 2013

Acquisition of Certain Technology Assets [Member]

Acquisition of Certain Technology Assets [Member]

Teledata Technology Solutions, Inc [Member]

Teledata Technology Solutions, Inc [Member]

Momentum Moblie, LLC [Member]

Momentum Moblie, LLC [Member]

BlazerFish, LLC [Member]

BlazerFish, LLC [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Business Acquisition, Effective Date of Acquisition

'

'

'

'

'

'

1-Feb-13

'

1-Feb-13

'

1-Feb-13

'

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities

'

'

'

'

'

'

'

$5,100,000

'

'

'

'

Payments to Acquire Businesses, Gross

'

'

'

1,550,000

'

'

900,000

'

400,000

'

250,000

'

Business Combination, Consideration Transferred, Liabilities Incurred

'

'

3,268,000

'

'

'

1,500,000

'

800,000

'

600,000

'

Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares)

'

'

'

'

'

'

3,000,000

'

1,075,000

'

6,700,000

'

Equity Issued in Business Combination, Fair Value Disclosure

'

'

'

'

'

'

'

1,000,000

'

354,750

'

1,900,000

Number of Businesses Acquired

'

'

'

3

'

'

'

'

'

'

'

'

Business Combination, Contingent Consideration Arrangements, Description

'

'

'

'Each of the acquisitions include certain contingent consideration arrangements that required quarterly cash payments beginning June 30, 2013 through June 30, 2015 if the respective entity’s revenue run rate (as defined in the agreements) is 75% or more of its defined base. The range of undiscounted amounts the Company could owe under these arrangements is between $0 and $2,900,000. The fair value of contingent consideration on the acquisition dates(s) of approximately $2,900,000 were estimated based on the projected revenues of each asset purchase through 2015. The calculations and projections are based on significant inputs not observable in the market, which ASC 820 refers to as level 3 inputs. Key assumptions include the maintenance of certain customers as well as utilizing certain technology across the Company’s existing client base.

'

'

'

'

'

'

'

'

Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, Low

0

'

'

0

'

'

'

'

'

'

'

'

Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High

2,900,000

'

'

2,900,000

'

'

'

'

'

'

'

'

Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability

-437,513

-570,000

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Shares, Acquisitions (in Shares)

'

'

'

'

4,444,445

'

'

'

'

'

'

'

Shares Issued, Price Per Share (in Dollars per share)

'

'

'

'

'

$0.45

'

'

'

'

'

'

Class of Warrant or Rights, Granted (in Shares)

'

'

'

'

2,000,000

'

'

'

'

'

'

'

Warrant Term

'

'

'

'

'3 years

'

'

'

'

'

'

'

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)

'

'

'

'

'

$1

'

'

'

'

'

'

Warrants, Fair Value of Warrants, Granted

'

'

'

'

$1,070,899

'

'

'

'

'

'

'

Business Combination, Reason for Business Combination

'

'

'

'

'These assets are critical to executing the long-term sales contract that the Company signed effective May 1, 2014 to provide media platform services valued up to $50,000,000 over five years to an existing client.

'

'

'

'

'

'

'

NOTE_4_ACQUISITIONS_Details_Sc

NOTE 4 - ACQUISITIONS (Details) - Schedule of Purchase Price Allocation (USD $)

9 Months Ended

12 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

Sep. 30, 2013

Dec. 31, 2013

Feb. 01, 2013

Feb. 26, 2013

Feb. 26, 2013

Dec. 31, 2013

Feb. 01, 2013

Feb. 26, 2013

Feb. 26, 2013

Dec. 31, 2013

Feb. 01, 2013

Feb. 01, 2013

Feb. 26, 2013

Feb. 26, 2013

Feb. 26, 2013

Feb. 26, 2013

Customer Lists [Member]

Customer Lists [Member]

Customer Lists [Member]

Customer Lists [Member]

Technology Stack [Member]

Technology Stack [Member]

Technology Stack [Member]

Technology Stack [Member]

Teledata Technology Solutions, Inc [Member]

Teledata Technology Solutions, Inc [Member]

Momentum Moblie, LLC [Member]

Momentum Moblie, LLC [Member]

BlazerFish, LLC [Member]

BlazerFish, LLC [Member]

Teledata Technology Solutions, Inc [Member]

Momentum Moblie, LLC [Member]

BlazerFish, LLC [Member]

Teledata Technology Solutions, Inc [Member]

Momentum Moblie, LLC [Member]

BlazerFish, LLC [Member]

NOTE 4 - ACQUISITIONS (Details) - Schedule of Purchase Price Allocation [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash

'

$1,550,000

'

'

'

'

'

'

'

'

$900,000

'

$400,000

'

$250,000

'

Common stock

2,330,000

3,254,750

'

'

'

'

'

'

'

'

1,000,000

'

354,750

'

1,900,000

'

Contingent payments

'

2,900,000

'

'

'

'

'

'

'

'

'

1,500,000

'

800,000

'

600,000

'

7,704,750

'

'

'

'

'

'

'

'

3,400,000

'

1,554,750

'

2,750,000

'

Intangible asset

'

'

7,650,000

1,554,750

85,000

9,289,750

850,000

0

2,665,000

3,515,000

'

'

'

'

'

'

Certain accounts payable and accrued liabilities

'

-1,832,000

'

'

'

'

'

'

'

'

'

-1,832,000

'

0

'

0

Notes payable

'

-3,268,000

'

'

'

'

'

'

'

'

'

-3,268,000

'

0

'

0

'

$7,704,750

'

'

'

'

'

'

'

'

'

$3,400,000

'

$1,554,750

'

$2,750,000

NOTE_4_ACQUISITIONS_Details_Bu

NOTE 4 - ACQUISITIONS (Details) - Business Acquisition, Pro Forma Information (USD $)	9 Months Ended
	Sep. 30, 2013
Business Acquisition, Pro Forma Information [Abstract]	'
Gross Sales:	$29,704,752
Net Loss:	($2,791,846)

NOTE_5_INTANGIBLE_ASSETS_Detai

NOTE 5 - INTANGIBLE ASSETS (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014
Disclosure Text Block [Abstract]	'	'	'
Amortization of Intangible Assets	$1,435,895	$1,333,017	$4,155,150

NOTE_5_INTANGIBLE_ASSETS_Detai1

NOTE 5 - INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets and Goodwill (USD $)	Sep. 30, 2014	Dec. 31, 2013
NOTE 5 - INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets and Goodwill [Line Items]	'	'
Intagible assets, gross	$33,592,845	$30,497,196
Accumulated amortization	-18,044,093	-13,888,943
	15,548,752	16,608,253
Q4 Consulting [Member] | Customer Lists [Member]	'	'
NOTE 5 - INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets and Goodwill [Line Items]	'	'
Intagible assets, gross	7,131,196	7,131,196
Q4 Solutions [Member] | Customer Lists [Member]	'	'
NOTE 5 - INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets and Goodwill [Line Items]	'	'
Intagible assets, gross	5,461,000	5,461,000
Q4 Solutions [Member] | Technology-Based Intangible Assets [Member]	'	'
NOTE 5 - INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets and Goodwill [Line Items]	'	'
Intagible assets, gross	5,550,000	5,550,000
Empower HR [Member] | Technology-Based Intangible Assets [Member]	'	'
NOTE 5 - INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets and Goodwill [Line Items]	'	'
Intagible assets, gross	175,000	175,000
Q4 Cloud [Member] | Customer Lists [Member]	'	'
NOTE 5 - INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets and Goodwill [Line Items]	'	'
Intagible assets, gross	7,050,000	7,050,000
Q4 Cloud [Member] | Technology-Based Intangible Assets [Member]	'	'
NOTE 5 - INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets and Goodwill [Line Items]	'	'
Intagible assets, gross	850,000	850,000
Q4 Mobility [Member] | Customer Lists [Member]	'	'
NOTE 5 - INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets and Goodwill [Line Items]	'	'
Intagible assets, gross	1,639,750	1,615,000
Q4 Mobility [Member] | Technology-Based Intangible Assets [Member]	'	'
NOTE 5 - INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets and Goodwill [Line Items]	'	'
Intagible assets, gross	2,665,000	2,665,000
Q4 Media [Member] | Technology-Based Intangible Assets [Member]	'	'
NOTE 5 - INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets and Goodwill [Line Items]	'	'
Intagible assets, gross	$3,070,899	$0

NOTE_5_INTANGIBLE_ASSETS_Detai2

NOTE 5 - INTANGIBLE ASSETS (Details) - Schedule of Finite-Lived Intangible Assets (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014
Schedule of Finite-Lived Intangible Assets [Abstract]	'	'	'
Beginning of the year	'	'	$16,608,253
Additions	'	'	3,095,649
Amortization	-1,435,895	-1,333,017	-4,155,150
End of the year	$15,548,752	'	$15,548,752

NOTE_6_NOTE_PAYABLE_REVOLVER_D

NOTE 6 - NOTE PAYABLE - REVOLVER (Details) (Revolving Credit Facility [Member], USD $)	1 Months Ended
	Feb. 28, 2013
NOTE 6 - NOTE PAYABLE - REVOLVER (Details) [Line Items]	'
Line of Credit Facility, Maximum Borrowing Capacity (in Dollars)	6,500,000
Line of Credit Facility, Commitment Fee Amount (in Dollars)	65,000
Line of Credit Facility, Commitment Fee Percentage	0.83%
Prime Rate [Member] | Minimum [Member]	'
NOTE 6 - NOTE PAYABLE - REVOLVER (Details) [Line Items]	'
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Prime Rate [Member]	'
NOTE 6 - NOTE PAYABLE - REVOLVER (Details) [Line Items]	'
Debt Instrument, Basis Spread on Variable Rate	2.00%

NOTE_7_LONGTERM_DEBT_Details

NOTE 7 - LONG-TERM DEBT (Details) (USD $)

9 Months Ended

0 Months Ended

0 Months Ended

9 Months Ended

12 Months Ended

0 Months Ended

9 Months Ended

12 Months Ended

0 Months Ended

9 Months Ended

12 Months Ended

1 Months Ended

9 Months Ended

12 Months Ended

0 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Oct. 01, 2014

Oct. 01, 2014

Mar. 17, 2014

Feb. 06, 2013

Sep. 30, 2014

Dec. 31, 2013

Feb. 06, 2013

Mar. 17, 2014

Feb. 06, 2013

Sep. 30, 2014

Dec. 31, 2013

Feb. 06, 2013

Mar. 17, 2014

31-May-13

Feb. 06, 2013

Sep. 30, 2014

Dec. 31, 2013

Feb. 06, 2013

Mar. 31, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Mar. 17, 2014

Subsequent Event [Member]

Subsequent Event [Member]

Note Payable 1 [Member]

Note Payable 1 [Member]

Note Payable 1 [Member]

Note Payable 1 [Member]

Note Payable 1 [Member]

Note Payable 2 [Member]

Note Payable 2 [Member]

Note Payable 2 [Member]

Note Payable 2 [Member]

Note Payable 2 [Member]

Note Payable 3 [Member]

Note Payable 3 [Member]

Note Payable 3 [Member]

Note Payable 3 [Member]

Note Payable 3 [Member]

Note Payable 3 [Member]

Convertible Debt [Member]

Convertible Debt [Member]

Convertible Debt [Member]

Convertible Debt [Member]

Loans Payable [Member]

Convertible Debt [Member]

Convertible Debt [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

NOTE 7 - LONG-TERM DEBT (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Class of Warrant or Right, Date from which Warrants or Rights Exercisable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

31-Dec-18

'

'

'

Debt Conversion, Original Debt, Amount

$0

$2,754,578

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$2,000,000

'

'

'

Debt Conversion, Converted Instrument, Shares Issued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,333,334

'

'

'

Debt Instrument, Convertible, Conversion Price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.60

'

$0.60

'

Class of Warrant or Rights, Granted

'

'

350,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,666,667

'

'

'

Class of Warrant or Right, Exercise Price of Warrants or Rights

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$1

'

$1

'

Debt Instrument, Maturity Date

'

'

31-Dec-17

'

6-Feb-15

14-May-13

6-Feb-15

6-Feb-15

'

6-Feb-15

6-Feb-15

6-Feb-15

6-Feb-15

'

6-Feb-15

'

6-May-14

6-Feb-15

6-Feb-15

'

31-Dec-15

'

31-Dec-17

31-Dec-17

'

Debt Instrument, Interest Rate, Stated Percentage

'

'

'

6.50%

'

'

16.00%

16.00%

16.00%

'

'

10.00%

10.00%

10.00%

'

'

'

16.00%

16.00%

16.00%

'

5.00%

5.00%

5.00%

'

Debt Instrument, Face Amount

'

'

'

'

'

'

'

'

682,500

'

'

'

'

1,000,000

'

'

'

'

'

1,585,000

'

'

'

'

'

Debt Instrument, Frequency of Periodic Payment

'

'

'

'

'

'

'

'

'

'

'24 consecutive monthly principal payments

'

'

'

'

'

'11 consecutive monthly principal payments

'

'

'

'

'

'

'

'monthly payments

Debt Instrument, Periodic Payment, Principal

'

'

'

'

'

'

'

'

'

'

$10,000

'

'

'

'

$350,000

$75,000

'

'

'

'

'

'

'

$75,000

Debt Instrument, Date of First Required Payment

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

31-May-13

'

'

'

'

'

'

'

'

'

Debt Instrument, Description

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'On March 17, 2014, the Company entered into a forbearance agreement with the lender, which extended the maturity dates of all three of the above notes to February 6, 2015. Under the terms of the forbearance agreement, all unpaid interest and fees were added to the outstanding principal balance of Note 2.

Debt Instrument, Payment Terms

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'The agreement calls for monthly payments of $75,000 to be applied first to the accrued and unpaid interest due under the terms of the Notes, on a pro rata basis, and then to the principal balance of Note 2, and then to the principal balance of Note 1 and/or Note 3, based on the discretion of the lender.

NOTE_7_LONGTERM_DEBT_Details_S

NOTE 7 - LONG-TERM DEBT (Details) - Schedule of long-term debt (USD $)	Sep. 30, 2014		Dec. 31, 2013
Debt Instrument [Line Items]	'		'
Note payable	$5,818,584		$6,090,267
Less: Current maturities	-2,701,046		-442,717
Total long-term debt	3,117,538		5,647,550
Convertible Debt [Member]	'		'
Debt Instrument [Line Items]	'		'
Note payable	3,117,538	[1]	3,117,538	[1]
Loans Payable [Member] | Note Payable 1 [Member]	'		'
Debt Instrument [Line Items]	'		'
Note payable	682,500	[2]	682,500	[2]
Loans Payable [Member] | Note Payable 2 [Member]	'		'
Debt Instrument [Line Items]	'		'
Note payable	433,046	[2]	704,729	[2]
Loans Payable [Member] | Note Payable 3 [Member]	'		'
Debt Instrument [Line Items]	'		'
Note payable	$1,585,500	[2]	$1,585,500	[2]
[1]	In December 2013, $2 million of this debt was converted to 3,333,334 shares of common stock (at $0.60/share) with 1,666,667 warrants exercisable at $1/share through December 31, 2018. In March 2014, the note was extended to December 31, 2015 without any further considerations. On October 1, 2014, the note was extended to December 31, 2017 with the new interest rate at 6.5%. Additionally, 350,000 shares of common stock was granted as consideration for the extension.
[2]	On February 6, 2013, in conjunction with the purchase of Teledata Technology Solutions, the Company issued the following notes:Note 1: $682,500 note, requiring monthly interest payments at an annual rate of 16% on the unpaid principal balance, with an original maturity date of May 14, 2013.Note 2: $1,000,000 note with an original maturity date of February 6, 2015, requiring 24 consecutive monthly principal payments of $10,000 plus any accrued interest at a rate of 10% on the unpaid principal balance.Note 3: $1,585,000 note with an original maturity date of May 6, 2014, requiring 11 consecutive monthly principal payments of $75,000, in addition to one principal payment of $350,000 due on May 31, 2013. The note also requires monthly interest payments at a rate of 16% on the unpaid principal payments.

NOTE_7_LONGTERM_DEBT_Details_S1

NOTE 7 - LONG-TERM DEBT (Details) - Schedule of long-term debt (Parentheticals)

1 Months Ended

9 Months Ended

12 Months Ended

0 Months Ended

9 Months Ended

12 Months Ended

0 Months Ended

9 Months Ended

12 Months Ended

0 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2014

Sep. 30, 2014

Dec. 31, 2013

Mar. 17, 2014

Feb. 06, 2013

Sep. 30, 2014

Dec. 31, 2013

Feb. 06, 2013

Mar. 17, 2014

Feb. 06, 2013

Sep. 30, 2014

Dec. 31, 2013

Feb. 06, 2013

Mar. 17, 2014

Feb. 06, 2013

Sep. 30, 2014

Dec. 31, 2013

Feb. 06, 2013

Convertible Debt [Member]

Convertible Debt [Member]

Convertible Debt [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Loans Payable [Member]

Note Payable 1 [Member]

Note Payable 1 [Member]

Note Payable 1 [Member]

Note Payable 1 [Member]

Note Payable 1 [Member]

Note Payable 2 [Member]

Note Payable 2 [Member]

Note Payable 2 [Member]

Note Payable 2 [Member]

Note Payable 2 [Member]

Note Payable 3 [Member]

Note Payable 3 [Member]

Note Payable 3 [Member]

Note Payable 3 [Member]

Note Payable 3 [Member]

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Payable due

31-Dec-15

31-Dec-17

31-Dec-17

6-Feb-15

14-May-13

6-Feb-15

6-Feb-15

'

6-Feb-15

6-Feb-15

6-Feb-15

6-Feb-15

'

6-Feb-15

6-May-14

6-Feb-15

6-Feb-15

'

Interest at

'

5.00%

5.00%

'

'

16.00%

16.00%

16.00%

'

'

10.00%

10.00%

10.00%

'

'

16.00%

16.00%

16.00%

NOTE_8_STOCKHOLDERS_EQUITY_Det

NOTE 8 - STOCKHOLDERS' EQUITY (Details) (Stock Issued from Warrant Exercises [Member], USD $)	9 Months Ended
	Sep. 30, 2014
Stock Issued from Warrant Exercises [Member]	'
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]	'
Class of Warrant or Right, Exercied	1,874,584
Proceeds from Warrant Exercises	$1,124,750

NOTE_8_STOCKHOLDERS_EQUITY_Det1

NOTE 8 - STOCKHOLDERS' EQUITY (Details) - Schedule of Stockholders' Equity Note, Warrants or Rights	Sep. 30, 2014
Class of Warrant or Right [Line Items]	'
Warrants	15,285,427
Warrants for Financing and Stock Subscriptions [Member]	'
Class of Warrant or Right [Line Items]	'
Warrants	8,275,696
Warrants for Note Extensions [Member]	'
Class of Warrant or Right [Line Items]	'
Warrants	2,843,064
Warrants for Management [Member]	'
Class of Warrant or Right [Line Items]	'
Warrants	2,500,000
Warrants for Debt Conversion [Member]	'
Class of Warrant or Right [Line Items]	'
Warrants	1,666,667

NOTE_9_INCOME_LOSS_PER_SHARE_D

NOTE 9 - INCOME (LOSS) PER SHARE (Details) (Warrant [Member])	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Warrant [Member]	'	'	'	'
NOTE 9 - INCOME (LOSS) PER SHARE (Details) [Line Items]	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	11,309,027	14,526,678	15,285,427	14,526,678

NOTE_9_INCOME_LOSS_PER_SHARE_D1

NOTE 9 - INCOME (LOSS) PER SHARE (Details) - Schedule of Earnings Per Share, Basic and Diluted (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Numerator:	'	'	'	'
Net income (loss) available to common shareholders (in Dollars)	$172,100	($836,309)	($308,676)	($2,685,216)
Denominator:	'	'	'	'
Basic	99,160,719	66,090,398	95,359,781	60,964,075
Income (Loss) per Share - Basic (in Dollars per share)	$0	($0.01)	$0	($0.04)
Effect of dilutive common stock	3,976,400	0	0	0
Weighted average outstanding shares	'	'	'	'
Diluted	103,137,119	66,090,398	95,359,781	60,964,075
Income (Loss) per share - Diluted (in Dollars per share)	$0	($0.01)	$0	($0.04)

NOTE_11_FOREIGN_OPERATIONS_Det

NOTE 11 - FOREIGN OPERATIONS (Details) (INDIA, USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
INDIA	'	'	'	'
NOTE 11 - FOREIGN OPERATIONS (Details) [Line Items]	'	'	'	'
Payments To Foreign Suppliers	$1,805,000	$975,000	$4,648,000	$1,840,000

NOTE_12_SUBSEQUENT_EVENTS_Deta

NOTE 12 - SUBSEQUENT EVENTS (Details) (USD $)	0 Months Ended			0 Months Ended		0 Months Ended		0 Months Ended
	Oct. 29, 2014	Oct. 29, 2014	Oct. 29, 2014	Oct. 29, 2014	Oct. 29, 2014	Oct. 29, 2014	Oct. 29, 2014	Oct. 29, 2014	Feb. 28, 2013
	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Revolving Credit Facility [Member]
	Unsecured Debt [Member]	Unsecured Debt [Member]	Unsecured Debt [Member]	Revolving Credit Facility [Member]	Revolving Credit Facility [Member]	Revolving Credit Facility [Member]	Revolving Credit Facility [Member]
	London Interbank Offered Rate (LIBOR) [Member]			London Interbank Offered Rate (LIBOR) [Member]	Minimum [Member]
NOTE 12 - SUBSEQUENT EVENTS (Details) [Line Items]	'	'	'	'	'	'	'	'	'
Debt Instrument, Term	'	'36 months	'	'	'	'36 months	'	'	'
Line of Credit Facility, Maximum Borrowing Capacity (in Dollars)	'	'	'	'	'	'	$10,000,000	'	$6,500,000
Line of Credit Facility, Interest Rate Description	'	'	'	'	'	'4.5% over 30-day LIBOR (with a minimum floor of 2%) plus an administrative fee of 0.1% per month on the outstanding balance and 0.084% per month on the unused portion of the revolver	'	'	'
Debt Instrument, Description of Variable Rate Basis	'30-day LIBOR	'	'	'30-day LIBOR	'	'	'	'	'
Debt Instrument, Basis Spread on Variable Rate	8.00%	'	'	4.50%	'	'	'	'	'
Debt Instrument, Interest Rate, Stated Percentage	'	'	2.00%	'	2.00%	'	'	'	'
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	'	'	'	'	'	0.08%	'	'	'
Debt Instrument, Face Amount (in Dollars)	'	'	3,000,000	'	'	'	'	'	'
Debt Instrument, Amortization of Term Loan, Year One	'	25.00%	'	'	'	'	'	'	'
Debt Instrument, Amortization of Term Loan, Year Two	'	37.50%	'	'	'	'	'	'	'
Debt Instrument, Amortization of Term Loan, Year Three	'	37.50%	'	'	'	'	'	'	'
Class of Warrant or Rights, Granted (in Shares)	'	250,000	'	'	'	'	'	'	'
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)	'	'	$0.60	'	'	'	'	'	'
Debt Issuance Cost (in Dollars)	'	'	'	'	'	'	'	1,200,000	'
Debt Instrument, Origination Fee	'	'	'	'	'	'	'	1.00%	'
Annual Reduction to Debt Service (in Dollars)	'	'	'	'	'	'	'	$500,000	'