Quadrant 4 System (QFOR) 10-K 21 Aug 15 2014 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2014	Aug. 07, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	Quadrant 4 System Corp
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		102,661,773
Entity Public Float		$ 8,848,307
Amendment Flag	false
Entity Central Index Key	878,802
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	Dec. 31, 2014
Document Fiscal Year Focus	2,014
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - Scenario, Unspecified [Domain] - USD ($)	Dec. 31, 2014	Dec. 31, 2013
Current Assets
Cash	$ 2,285,557	$ 897,215
Accounts and unbilled receivables (net of allowance for doubtful accounts of $810,000 and $808,497 at December 31, 2014 and December 31, 2013, respectively)	10,118,816	5,816,149
Other current assets	233,789	415,659
Total current assets	12,638,162	7,129,023
Intangible assets, customer lists and technology stacks - net	12,479,737	15,058,253
Equipment – net	35,931	21,491
Long-term assets
Software development costs	5,146,047	3,256,047
Deferred financing costs - net	600,583	110,422
Deferred licensing and royalty fees	1,200,000	0
Other assets	361,464	43,365
TOTAL ASSETS	32,461,924	25,618,601
Current Liabilities
Accounts payable and accrued expenses	4,413,094	4,271,785
Note payable – Revolver	6,750,050	4,330,575
Earnouts payable	0	1,222,312
Current maturities - long term debt, net of debt discount	650,810	442,717
Total current liabilities	11,813,954	10,267,389
Long-term debt, less current maturities, net of debt discount	5,834,688	5,647,550
Total liabilities	$ 17,648,642	$ 15,914,939
Commitments and contingencies
Stockholders' Equity
Common stock - $0.001 par value; authorized: 200,000,000 shares: issued and outstanding 102,661,773 and 92,466,689 shares at December 31, 2014 and December 31, 2013, respectively	$ 102,662	$ 92,467
Additional paid-in capital	33,231,980	27,063,186
Accumulated deficit	(18,521,360)	(17,451,991)
Total stockholders' equity	14,813,282	9,703,662
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 32,461,924	$ 25,618,601

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($)	Dec. 31, 2014	Dec. 31, 2013
Allowance for doubtful accounts (in Dollars)	$ 810,000	$ 808,497
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	102,661,773	92,466,689
Common stock, shares outstanding	102,661,773	92,466,689

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - Scenario, Unspecified [Domain] - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Revenue	$ 48,492,349	$ 37,343,676
Cost of revenue	30,917,470	25,741,396
Gross margin	17,574,879	11,602,280
Operating expenses:
General and administrative expenses	(8,467,919)	(5,212,369)
Research and Development	(2,655,980)	(2,026,914)
Amortization, depreciation and impairment expense	(5,642,942)	(7,512,761)
Change in fair value of earnout liability	0	1,007,313
Litigation settlement	0	(692,000)
Interest expense	(1,877,406)	(4,999,121)
Derivative expense	0	(383,273)
Total	(18,644,247)	(19,819,125)
Net loss before income taxes	(1,069,368)	(8,216,845)
Income taxes	0	0
Net Loss	$ (1,069,368)	$ (8,216,845)
Net Loss per common share – basic and diluted (in Dollars per share)	$ (0.01)	$ (0.12)
Weighted average common shares - basic and diluted (in Shares)	102,024,778	68,168,266

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2012	$ 55,479	$ 11,630,774	$ (9,235,147)	$ 2,451,106
Balance (in Shares) at Dec. 31, 2012	55,479,615
Sale of common stock	$ 4,067	1,627,933		1,632,000
Sale of common stock (in Shares)	4,066,667
Shares issued for onetime settlement	$ 1,870	690,130		692,000
Shares issued for onetime settlement (in Shares)	1,870,270
Shares issued for conversion of debts	$ 16,210	7,099,398		7,115,608
Shares issued for conversion of debts (in Shares)	16,209,257
Shares issued for interest and other liabilities	$ 1,188	375,223		376,411
Shares issued for interest and other liabilities (in Shares)	1,187,419
Shares issued for acquisition of assets	$ 10,700	3,219,300		3,230,000
Shares issued for acquisition of assets (in Shares)	10,700,000
Share issued for warrant conversions	$ 1,700	1,018,300		1,020,000
Share issued for warrant conversions (in Shares)	1,700,000
Shares issued for services	$ 1,253	110,462		111,715
Shares issued for services (in Shares)	1,253,461
Stock warrant expense		1,291,667		1,291,667
Net Profit/(loss)			(8,216,845)	(8,216,845)
Balance at Dec. 31, 2013	$ 92,467	27,063,186	(17,451,991)	$ 9,703,662
Balance (in Shares) at Dec. 31, 2013	92,466,689			92,466,689
Sale of common stock	$ 1,875	1,122,876		$ 1,124,751
Sale of common stock (in Shares)	1,874,584
Shares issued for acquisition of assets	$ 4,519	2,997,402		3,001,921
Shares issued for acquisition of assets (in Shares)	4,519,445
Shares issued for licensing fee	$ 3,000	1,197,000		1,200,000
Shares issued for licensing fee (in Shares)	3,000,000
warrants granted with notes payable		592,000		592,000
Shares issued for services	$ 451	119,865		120,316
Shares issued for services (in Shares)	451,055
Shares issued for loan extension	$ 350	139,650		140,000
Shares issued for loan extension (in Shares)	350,000
Net Profit/(loss)			(1,069,368)	(1,069,368)
Balance at Dec. 31, 2014	$ 102,662	$ 33,231,980	$ (18,521,360)	$ 14,813,282
Balance (in Shares) at Dec. 31, 2014	102,661,773			102,661,773

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net Loss	$ (1,069,368)	$ (8,216,845)
Adjustments to reconcile net loss to net cash used in operating activities:
Change in fair value of earnout liability	0	(1,007,313)
Accretion of interest	0	134,443
Derivative expense	0	383,273
Amortization, impairment and depreciation expense	5,642,942	7,512,761
Provision for doubtful accounts	8,409	205,055
Issuance of stock for services and loan extension	260,316	2,714,519
Changes in assets and liabilities
Accounts and unbilled receivables	(4,311,076)	(1,703,299)
Other current assets	(63,436)	734,110
Software development costs	(1,890,000)	(1,630,000)
Deferred finance costs	(546,667)	580,005
Other assets	(72,792)	206,636
Debt discount	(592,000)	0
Accounts payable and accrued expenses	(851,725)	(238,272)
Net cash used in operating activities	(3,485,397)	(324,927)
Cash flows from investing activities:
Purchase of equipment	(20,440)	(23,991)
Acquisition of assets (net of liabilities assumed of $1,832,000, notes payable assumed of $3,268,000, contingent payments of $2,900,000 and issuance of common stock of $3,230,000)	0	(1,550,000)
Net cash used in investing activities	(20,440)	(1,573,991)
Cash flows from financing activities:
Proceeds from sales of common stock	1,124,751	1,902,000
Proceeds from notes payable – other	4,100,000	840,000
Borrowings on note payable, net – revolver	2,419,475	1,473,179
Payments of long-term debt	(2,750,047)	(1,505,816)
Net cash provided by financing activities	4,894,179	2,709,363
Net increase in cash	1,388,342	810,445
Cash - beginning of year	897,215	86,770
Cash - end of year	2,285,557	897,215
Supplemental disclosure of noncash information
Cash paid for interest	1,367,559	1,403,465
Income Taxes	0	0
Noncash transactions
Noncash consideration for acquisition	0	6,130,000
Equity issued for acquisition of assets	4,201,921	3,230,000
Decrease in common stock payable issuance of shares	0	1,163,673
Stock Issued for Accrued Interest [Member]
Noncash transactions
Stock issued	0	16,989
Stock Issued for Debt [Member]
Noncash transactions
Stock issued	$ 0	$ 5,774,117

CONSOLIDATED STATEMENTS OF CAS7

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parentheticals)	12 Months Ended
	Dec. 31, 2013USD ($)
Acquisition of assets, liabilities assumed	$ 1,832,000
Acquisition of assets, notes payable assumed	3,268,000
Acquisition of assets, contingent payments	2,900,000
Acquisition of assets, issuance of common stock	$ 3,230,000

NOTE 1 - ORGANIZATION AND OPERA

NOTE 1 - ORGANIZATION AND OPERATIONS	12 Months Ended
	Dec. 31, 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 (sometimes referred to herein as “Quadrant 4” or the “Company”) was incorporated by the Florida Department of State on May 9, 1990 as Sun Express Group, Inc. and changed its name on March 31, 2011. The Company changed its domicile to Illinois on April 25, 2014. The Company operated its business through its two wholly owned subsidiaries, Quadrant 4 Cloud, Inc. (“Cloud”), and Quadrant 4 Media, Inc. (“Media”), both Illinois corporations generating revenue from clients located mostly in North America operating out of six different office locations throughout the United States. Operations The Company is engaged in the Information Technology sector as a provider of Platform-as-a-Service (PaaS) and Software-as-a-Service (SaaS) systems to the health insurance (QHIX), media (QBLITZ) and education (QEDX) verticals. Along with these platforms, we also provide relevant services that leverage on our proprietary Social Media, Mobility, Analytics and Cloud (SMAC) technology stack. Our core services include Consulting, Application Life Cycle Management, Enterprise Applications & Data Management, Mobility Applications and Business Analytics (collectively “Consulting”). We blend these services with our technology platforms to offer client specific and industry specific solutions to Healthcare, Media, Education, Retail and Manufacturing industry segments (collectively “Solutions”). The Company generates revenues principally from two broad segments, namely Services and Platforms (PaaS/SaaS). The Services component includes consulting services that bills on a time & material basis; projects that bill on a predominantly time & material basis with a small mile-stone component; and managed services that bill fixed fees that provide pre-determined SLA based services. The Platform segment bills on transaction basis such as per member per month enrolled for the QHIX; per bandwidth consumed for the QBLITZ; and per student per month for the QEDX platforms. The Company anticipates to start delivering Platform based revenues in 2016.

NOTE 2 - SUMMARY OF SIGNIFICANT

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Consolidated Financial Statements The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and include all the accounts of the Company and its two wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Restatement of Previously Issued Consolidated Financial Statements The Company is not able to obtain a consent from the predecessor auditor to reissue the audited consolidated financial statements as of and for the year ended December 31, 2013. As a result, it became necessary to perform a re-audit of the year ended December 31, 2013. In connection with the re-audit and testing of supporting documentation, certain adjustments to the consolidated financial statements were identified. The Company has restated the consolidated financial statements for the year ended December 31, 2013 and has recorded the following adjustments: § The Company evaluated the carrying value of the intangibles, determined that an additional impairment had occurred based upon net cash flows and has recorded an additional impairment of the customer lists and technology stacks as of December 31, 2013 of $1,550,000. § In connection with certain 16% Convertible Debentures, the reset of the conversion price and warrant exercise price was not properly accounted for resulting in additional expense recorded as a change in the fair value of the derivative of $95,844. § In connection with the 16% Convertible Debentures, the beneficial conversion feature was not properly accounted for when the debentures were converted to common stock resulting in $502,986 in additional interest expense. § An aggregate of $3,823,880 in notes payable were converted to 10,518,627 shares of the Company’s common stock and the beneficial conversion feature was not properly accounted for resulting in $808,156 additional interest expense. § In connection with the conversion of a note payable of $2,000,000 to 13,333,334 shares of common stock, a warrant to purchase 1,666,667 shares of the Company’s common were granted to the note holder and was not valued. As a result, the Company valued the warrant using a Black-Scholes Option Pricing Model as $1,116,667, recorded as additional interest expense. § Some reclassifications were made to the 2013 presentation to conform with the 2014 presentation which resulted in differences in accounts receivable and other current assets. § Reclassifications were also made in cost of revenue by segregating Research & Development; and General and administrative expenses to conform with 2014 presentation. Quadrant 4 System Corporation and Subsidiaries Consolidated Balance Sheets December 31, 2013 Restated As Presented Difference Assets Cash $ 897,215 $ 897,215 $ - Accounts and unbilled receivables, net 5,816,149 5,766,010 50,139 Other current assets 415,659 465,798 (50,139 ) Total Current Assets 7,129,023 7,129,023 - Equipment, net 21,491 21,491 - Other assets 3,409,834 3,409,834 - Intangible assets, net 15,058,253 16,608,253 (1,550,000 ) Total Assets $ 25,618,601 $ 27,168,601 (1,550,000 ) Liabilities and Shareholder’s Equity Accounts payable and accrued expenses 4,271,785 4,271,785 - Note payable - factor 4,330,575 4,330,575 - Earnouts payable 1,222,312 1,222,312 - Current maturities - net of long term debt 442,717 442,717 - Total Current Liabilities 10,267,389 10,267,389 - Long term debt 5,647,550 5,647,550 - Derivative liability - - - Total Liabilities 15,914,939 15,914,939 - Common stock 92,467 92,467 - Additional paid-in capital 27,063,186 24,539,533 2,523,653 Accumulated deficit (17,451,991 ) (13,378,338 ) (4,073,653 ) Total Stockholders’ Equity 9,703,662 11,253,662 (1,550,000 ) Total Liabilities and Stockholder’s Equity $ 25,618,601 $ 27,168,601 $ (1,550,000 ) Quadrant 4 System Corporation and Subsidiaries Consolidated Statements of Operations For the year ended December 31, 2013 Restated As Presented Difference Revenue $ 37,343,676 $ 37,343,676 $ - Cost of revenue 25,741,396 27,709,310 (1,967,914 ) Gross Margin 11,602,280 9,634,366 1,967,914 General and administrative expenses (5,212,369 ) (5,271,369 ) 59,000 Research & Development (2,026,914 ) - (2,026,914 ) Amortization, depreciation and impairment expense (7,512,761 ) (5,962,761 ) (1,550,000 ) Change in fair value of earnout liability 1,007,313 1,007,313 - Litigation settlement (692,000 ) (692,000 ) - Interest expense (4,999,121 ) (2,571,311 ) (2,427,810 ) Derivative expense (383,273 ) (287,429 ) (95,844 ) Net Loss $ (8,216,845 ) $ (4,143,191 ) $ (4,073,654 ) There is no EBIDTA change in the restated financials compared to the previous presentation. Estimates The preparation of the Company’s consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (‘U.S. GAAP”) requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Significant estimates include the allowance for uncollectible accounts receivable, depreciation and amortization, intangible assets, including customer lists and technology stacks, capitalization, fair value and useful lives, accruals, contingencies, impairment and valuation of stock warrants and options. These estimates may be adjusted as more current information becomes available, and any adjustment could have a significant impact on recorded amounts. Accordingly, actual results could defer from those estimates. Fair Value of Financial Instruments The Company considers the carrying amounts of financial instruments, including cash, accounts receivable, accounts payable, 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 which are presented net of the allowance for doubtful accounts at the amount the Company expects to collect. 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, past transaction history with the customers, current economic trends, and changes in customer repayment terms. Unbilled receivables are established when revenue is deemed to be recognized based on the Company's revenue recognition policy, but due to contractual restraints over the timing of invoicing, the Company does not have the right to invoice the customer by the balance sheet date. Vendors and Contractors The Company outsources portions of its work to third party service providers (Note 12). These providers can be captive suppliers that undertake software development, research & development and custom platform development. Some vendors may provide specific consultants or resources (often called corp to corp) or independent contractors (often designated as 1099) to satisfy agreed deliverables to its clients. Equipment Equipment is recorded at cost and depreciated for financial statement purpose using the straight line method over estimated useful lives of five to fifteen years. Depreciation expense was $6,000 each for the years ended December 31, 2014 and 2013. Accumulated depreciation was $13,500 and $ 7,500 as of December 31, 2014 and 2013, respectively. Intangible Assets Intangible assets, consisting of customer lists and technology stacks, 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 of the Company at least annually or upon the occurrence of an event which may indicate that the carrying amount may be greater than its fair value. Management of the Company has decided to perform its impairment testing on a quarterly basis starting in fiscal year 2015. 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. Technology stacks are valued based on management’s forecast of expected future net cash flows, with revenues based on projected sales of these technologies and are amortized over five to seven years. Software Development Costs Costs that are related to the conceptual formulation and design of licensed software programs are expensed as incurred to research, development engineering and other administrative support expenses; costs that are incurred to produce the finished product after technological feasibility has been established and after all research and development activities for any other component of the product or process have been completed are capitalized as software development costs. Capitalized amounts will be amortized on a straight-line basis over periods ranging up to five years which will be recorded in amortization expense starting in year 2016 commencing when the platforms first become offered for sale. The Company performs periodic reviews to ensure that unamortized software development costs remain recoverable from future revenue. Cost to support or service licensed program are charged to cost of revenue as incurred. Pre-paid Expenses The Company incurs certain costs that are deemed as prepaid expenses. The fees that are paid to the Department of Homeland Security for processing H1 visa fees for its international employees are amortized over 36 months, typically the life of the visa. One third of these pre-paid expenses are included in other current assets and two thirds in other assets. Deferred Financing Costs Financing costs incurred in connection with the Company’s notes payable and revolving credit facilities are capitalized and amortized into expense using the straight-line method over the life of the respective facility (Note 6). Deferred Licensing and Royalty Fees The Company licenses software, platforms and/or content on a needed basis and enters into market driven licensing and royalty fee arrangements. If no consumption or usage of such licenses happen during the reporting period, the Company has no obligation for any minimum fees or royalties and no accruals are posted. The Company will be amortizing these costs over 7 years starting January 1, 2015. Operating Leases The Company has operating lease agreements for its offices some of which contain provisions for future rent increases or periods in which rent payments are abated. Operating leases which provide for lease payments that vary materially from the straight-line basis are adjusted for financial accounting purposes to reflect rental income or expense on the straight-line basis in accordance with the authoritative guidance issued by the Financial Accounting Standards Board (“FASB”). No such material difference existed as of December 31, 2014 and 2013. Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. The Company reviews the terms of convertible debt and equity instruments it issues to determine whether there are embedded derivative instruments, including the embedded conversion option, that are required to be bifurcated and accounted for separately as a derivative financial instrument. In connection with the sale of convertible debt and equity instruments, the Company may issue freestanding warrants that may, depending on their terms, be accounted for as derivative instrument liabilities, rather than as equity. Bifurcated embedded derivatives are initially recorded at fair value and are then revalued at each reporting date with changes in the fair value reported as non-operating income or expense. When the convertible debt or equity instruments contain embedded derivative instruments that are to be bifurcated and accounted for as liabilities, the total proceeds allocated to the convertible host instruments are first allocated to the fair value of all the bifurcated derivative instruments. The remaining proceeds, if any, are then allocated to the convertible instruments themselves, usually resulting in those instruments being recorded at a discount from their face amount. The discount from the face value of the convertible debt, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to interest expense, using the effective interest method. 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 on which service ranges from approximately 2 months to over 1 year. For time & material engagements, the Company recognizes revenues when the client signs and approves the time sheet of a consultant(s) assigned to the engagement. For projects, the Company recognizes the revenues when the client acknowledges or accepts the delivery of the defined deliverables. For managed services engagements, the Company bills the contracted amount per billing period with no further acknowledgement from the client since such contracts have service level agreements and any service deficiencies are addressed within the normal course of engagement. The hosting revenues are recognized in the beginning of the period since the client has no recourse and such fees are non-refundable. Platform revenues are recognized at the end of the period using the starting and ending average of the billing period and is generated by the platform with no further statement of work or purchase orders or approvals. Income Taxes Deferred income taxes have been provided for temporary differences between financial statement and income tax reporting under the liability method, using expected tax rates and laws that are expected to be in effect when the differences are expected to reverse. A valuation allowance is provided when realization is not considered more likely than not. The Company’s policy is to classify income tax assessments, if any, for interest expense and for penalties in general and administrative expenses. The Company’s income tax returns are subject to examination by the IRS and corresponding states, generally for three years after they are filed. Loss per Common Share Basic 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. For the years ended December 31, 2014 and 2013, there were 17,588,760 and 15,160,012 respectively, potentially dilutive securities not included in the calculation of weighted-average common shares outstanding since they would be anti-dilutive. Derivatives We account for derivatives pursuant to ASC 815, Accounting for Derivative Instruments and Hedging Activities Share based compensation The Company recognizes compensation expense for all share-based payment awards made to employees, directors and others based on the estimated fair values on the date of the grant. Common stock equivalents are valued using the Black-Scholes model using the market price of our common stock on the date of valuation, an expected dividend yield of zero, the remaining period or maturity date of the common stock equivalent and the expected volatility of our common stock. The Company determines the fair value of the share-based compensation awards granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions as of the earlier of either the date at which a commitment for performance to earn the equity instrument is reached or the date the performance is complete. The Company recognizes compensation expense for stock awards with service conditions on a straight-line basis over the requisite service period, which is included in operations. 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 currently banks at two national institutions with one being the primary and the other for petty cash purposes. The Company does not maintain large balances in its lockbox account due to the daily automatic sweeping arrangement with its lenders that credits its debts on a daily basis. However, one of the operating accounts had a cash value of $1,956,676 and $631,691 as of December 31, 2014 and 2013, respectively, that was over the FDIC insurance limit of $250,000. The Company’s largest customer represented 13.7% and 12% of consolidated revenues and 7.8% and 10.5% of accounts receivable as of and for the years ended December 31, 2014 and 2013, respectively. The Company had two customers that represented 16.5% and 14.9% of the total accounts receivable as of December 31, 2014, while one customer had 10.5% of the total accounts receivable as of December 31, 2013. The Company’s largest vendor represented 23.8% and 26.4% of total vendor payments for the years ended December 31, 2014 and 2013, respectively. Recent Accounting Pronouncements In May 2014, the FASB issued guidance creating Accounting Standards Codification ("ASC") Section 606, "Revenue from Contracts with Customers". The new section will replace Section 605, "Revenue Recognition" and creates modifications to various other revenue accounting standards for specialized transactions and industries. The section is intended to conform revenue accounting principles with a concurrently issued International financial Reporting Standards with previously differing treatment between United States practice and those of much of the rest of the world, as well as, to enhance disclosures related to disaggregated revenue information The updated guidance is effective for annual reporting periods beginning on or after December 15, 2016, and interim periods within those annual periods. The Company will adopt the new provisions of this accounting standard at the beginning of fiscal year 2017, given that early adoption is not an option. The Company will further study the implications of this statement in order to evaluate the expected impact on its financial statements. In August 2014, the FASB issued ASU No. 2014-15 "Presentation of Financial Statements-Going Concern." The provisions of ASU No.2014-15 require management to assess an entity’s liability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. audit standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require evaluation of every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt in not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). The amendments in this ASU are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. The Company is currently assessing the impact of ASU No. 2014-15 on the Company’s consolidated financial statements. 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 3 - ACQUISITIONS

NOTE 3 - ACQUISITIONS	12 Months Ended
	Dec. 31, 2014
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	NOTE 3 – ACQUISITIONS Teledata Technology Solutions, Inc. On January 1, 2013 and amended February 12, 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 and (iv) 3,000,000 common shares valued at $1,000,000. Total purchase price was $8,500,000 and included the customer client base, employee base, excluding all management positions and certain specific vendors and Internal Revenue Service liabilities. In connection with this acquisition, the Company assumed secured notes payable for $1,585,500 and $682,500. The Company formed Quadrant 4 Cloud, Inc., an Illinois corporation and recorded the assets and liabilities acquired through TTS. Momentum Mobile, LLC On January 1, 2013 the Company entered in to an asset purchase agreement and effective February 1, 2013 the Company completed the acquisition of certain 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 and (iii) 1,000,000 common shares valued at $330,000. In connection with the acquisition, the Company agreed to certain non-compete agreements and two employment agreements with Vice-Presidents of business development for terms of three years, commencing February 1, 2013 at annual salaries of $140,000, each, plus commission as defined. The term may be automatically extended for additional one year terms unless either party gives written notice of non-extension. Both Vice-Presidents resigned as of December 31, 2014. BlazerFish, LLC On January 1, 2013 effective February 1, 2013 (and as amended in September 2013) the Company completed the 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 and (iii) 6,700,000 common shares valued at $1,900,000. In connection with the acquisition, the Company agreed to certain non-compete agreements and an employment agreement with a Vice-President of business development for a term of 3 years, commencing January 1, 2013, at annual salary of $150,000 plus commission, as defined. The term may be automatically extended for additional one year terms unless either party gives written notice of non-extension. The Vice-President resigned as of December 31, 2014. In January 2013, the Company formed Quadrant 4 Mobility, Inc., an Illinois corporation and recorded the assets and liabilities acquired through Momentum Mobile and BalazerFish. 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 1,000,000 330,000 1,900,000 3,230,000 Contingent payments 1,500,000 800,000 600,000 2,900,000 $ 3,400,000 $ 1,530,000 $ 2,750,000 $ 7,680,000 Recognized amounts of identifiable assets acquired and liabilities assumed: Customer lists intangibles $ 7,650,000 $ 1,530,000 $ 85,000 $ 9,265,000 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 $ 1,530,000 $ 2,750,000 $ 7,680,000 Each of the acquisitions include certain contingent consideration arrangements that require quarterly cash payments beginning June 30, 2013 through March 31, 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 was 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 during the year ended December 31, 2013 resulted in a reduction of earn-out liability by $1,007,313. The following unaudited proforma summary presents consolidated information of the Company as if these business combinations occurred on January 1, 2013 and includes the amortization of acquired intangibles: 2013 Gross Sales: $ 38,900,629 Net Loss: $ (2,898,476 )

NOTE 4 - INTANGIBLE ASSETS OF C

NOTE 4 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block [Abstract]
Intangible Assets Disclosure [Text Block]	NOTE 4 – INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS 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 aggregating to $2,000,000 which was capitalized in 2014 as part of the technology stacks, and 2 million warrants exercisable over 3 years, with an exercise prices of $0.50 and $0.10, per share. The value of the warrants, using Black Scholes model is $977,171 which was capitalized in 2014 as part of the technology stacks. 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. The 2013 additions to customer lists and technology stacks pertain to the acquisitions (see Note 3). As of December 31, 2014 and 2013, intangible assets consisted of the following: December 31, 2014 December 31, 2013 (Restated) Gross Accumulated amortization Balance Gross Accumulated amortization Balance Customer list Consulting $ 7,131,196 $ (6,831,295 ) $ 299,900 $ 7,131,196 $ (5,405,060 ) $ 1,726,136 Solutions 8,500,000 (8,003,313 ) 496,688 8,500,000 (7,277,565 ) 1,222,435 Cloud 7,650,000 (4,310,560 ) 3,339,440 7,650,000 (2,927,500 ) 4,722,500 Media 1,639,750 (797,808 ) 841,942 1,615,000 (471,086 ) 1,143,914 24,920,946 (19,942,976 ) 4,977,970 24,896,196 (16,081,211 ) 8,814,985 Technology stack Solutions $ 5,775,000 $ (3,614,665 ) $ 2,160,335 $ 5,775,000 $ (2,681,677 ) $ 3,093,323 Cloud 850,000 (232,737 ) 617,263 850,000 (111,309 ) 738,691 Media 5,642,171 (918,002 ) 4,724,169 2,665,000 (253,746 ) 2,411,254 12,267,171 (4,765,404 ) 7,501,767 9,290,000 (3,046,732 ) 6,243,268 Total $ 37,188,117 $ (24,708,380 ) $ 12,479,737 $ 34,186,196 $ (19,127,943 ) $ 15,058,253 For the years ended December 31, 2014 and 2013, the changes in intangible assets were as follows: 2014 2013 (Restated) Balance, January 1, $ 15,058,253 $ 9,785,019 Additions 3,001,921 12,780,000 Impairment of assets - (2,300,000 ) Amortization (5,580,437 ) (5,206,766 ) Balance, December 31, $ 12,479,737 $ 15,058,253 For the years ended December 31, 2014 and 2013, amortization expense was $5,580,437 and $5,206,766, respectively. For the years ended December 31, 2014 and 2013, the Company recognized an impairment loss of nil and $2,300,000, respectively. The impairment loss in 2013 pertains to reductions in revenue from acquired customers. As of December 31, 2014, the estimated aggregated amortization expense for each of the five succeeding years is as follows: Year Amount 2015 $ 3,940,339 2016 2,935,652 2017 2,794,701 2018 1,151,203 2019 953,689 2020 and thereafter 704,153 Total $ 12,479,737

NOTE 5 - SOFTWARE DEVELOPMENT C

NOTE 5 - SOFTWARE DEVELOPMENT COSTS	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block Supplement [Abstract]
Other Assets Disclosure [Text Block]	NOTE 5 – SOFTWARE DEVELOPMENT COSTS The Company specifically recognizes capitalized software costs by its product platforms as follows: Description of Cost December 31, 2014 December 31, 2013 Platforms: QHIX $ 3,121,313 $ 2,027,447 QBIX 1,427,485 1,228,600 QBLITZ 597,249 - $ 5,146,047 $ 3,256,047 For the years ended December 31, 2014 and 2013, the changes in software development costs were as follows: 2014 2013 Balance, January 1, $ 3,256,047 $ 1,626,047 Additions 1,890,000 1,630,000 Impairment of assets - - Amortization - - Balance, December 31, $ 5,146,047 $ 3,256,047 The Company anticipates revenues from QHIX and QBIX platforms starting in year 2016 and for QBLITZ starting in year 2017. The Company intends to begin amortization of these software development costs in 2016 when the platforms first income offered for sale. As of December 31, 2014, the estimated aggregated amortization expense for each of five succeeding years is as follows: Year Amount 2015 $ - 2016 767,012 2017 1,029,210 2018 1,029,210 2019 1,029,210 2020 and thereafter 1,291,405 Total $ 5,146,047

NOTE 6 - NOTE PAYABLE - REVOLVE

NOTE 6 - NOTE PAYABLE - REVOLVER	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block [Abstract]
Short-term Debt [Text Block]	NOTE 6 – NOTE PAYABLE - REVOLVER In October 2014, the Company refinanced its factoring facility and replaced it with a new Asset Based Lending (ABL) revolver bank facility that has a term of 36 months and a maximum line of $10,000,000. 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. As of December 31, 2014, the Company has borrowings of $6,750,050 on the Revolver. The Company has agreed for two specific financial covenants that include (a) Fixed Charge Coverage Ratio for trailing 12 months cannot be less than 1.3 and 1.0. Fixed Charge Coverage Ratio being defined as the ratio of Operating Cash Flows to Fixed Charges; and (b) Total Leverage Ratio for the trailing 12 months to be between 1.0 and 3.0. Total Leverage Ratio being defined as the ratio of Total Debt to EBITDA. As of December 31, 2014, the Company is in compliance with the two specific financial covenants, however, the Company did not meet providing a copy of the audited consolidated financial statements to the bank within 90 days of its year-end. In addition, the Company’s December 31, 2014 borrowing base report that was provided to the bank was subsequently discovered to have been calculated incorrectly. In addition, the Company entered into a term loan commitment with the lender for $3,000,000 (Note 7). All borrowings under this revolving line of credit are collateralized by the accounts receivable and substantially all other assets of the Company. In connection with the financing, the Company incurred legal, loan origination and advisory expenses totaling $600,583 which has been recorded as deferred financing costs and are being amortized over three years as interest expense. Amortization for the year ending December 31, 2014 on the deferred financing costs is $56,505. In addition, the Company entered into an advisory agreement on April 6, 2014 with a financial advisor to facilitate arranging the financing. Fees for this service included 10,000 shares of the Company’s common stock which have not yet been issued. A termination fee of $560,000 incurred as a result of the change in lenders has been expensed as interest expense for the year ending December 31, 2014.

NOTE 7 - LONG-TERM DEBT

NOTE 7 - LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block [Abstract]
Long-term Debt [Text Block]	NOTE 7 – LONG-TERM DEBT As of December 31, 2014 and 2013, long-term debt consisted of the following: December 31, 2014 December 31, 2013 Note payable due December 31, 2017, as extended, plus interest at 6.5% per annum (a) $ 3,117,538 $ 3,117,538 Note payable due October 1, 2017, plus interest at approximately 10% per annum (b) 2,853,571 - Note 1 payable due February 6, 2015, as extended, plus interest at 16% per annum (c) - 682,500 Note 2 payable due February 6, 2015, plus interest at 10% per annum (c) - 704,729 Note 3 payable due February 6, 2015, as extended, plus interest at 16% per annum (c) - 1,585,500 Note payable due July 1, 2016, plus interest at 8% per annum (d) 1,100,000 - 7,071,109 6,090,267 Less: Debt (585,611 ) - Total 6,485,498 6,090,267 Less: Current maturities (650,810 ) (442,717 ) Total long-term debt $ 5,834,688 $ 5,647,550 (a) In December 2013, $2 million of the original $5,000,000 Promissory note 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. The warrant was valued using the Black Scholes Option Pricing model and the Company recorded additional interest related to the conversion of debt and grant of warrants of $1,350,000. 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. (b) In October 2014, the Company entered into a term loan for $3,000,000. 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, as amended, is payable over three years, $83,928.57/month from January 1, 2015 through and including December 1, 2015, and $104,910.71/month from January 1, 2016 through maturity. The Company also issued 250,000 warrants, exercisable at $0.60/share for five years. The Company calculated the fair value of the warrant as $119,991, based on a Black-Scholes Option Pricing Model using the market price of the Company's stock on the date of grant of $0.48, per share; volatility of 355%; a risk-free interest rate of 1.64%; a term of five years and zero dividend and has allocated the value of the warrant over the term note. The allocated value of the warrant of $115,000 has been recorded as a discount on the term note payable and will be amortized over three years as interest expense. (c) In October 2014, the Company paid off these notes in full. (Note 8) (d) In December 2014, the Company entered into a securities purchase agreement for a senior debenture in the amount of $1,100,000 at 8%. Interest is payable on October 1, 2015 with principal payments of 25% on 1/1/2016, 25% on 4/1/2016 and the remaining 50% on 7/1/2016. The Company issued 2,053,333 warrants priced at $0.60/share. The Company is obligated to issue additional 2,053,333 warrants priced at $0.60/share in the event of a default. The Company calculated the fair value of the warrant as $841,771, based on a Black-Scholes Option Pricing Model using the market price of the Company's stock on the date of grant of $0.41, per share; volatility of 349%; a risk-free interest rate of 1.64%; a term of five years and zero dividend and has allocated the value of the warrant over the note payable. The allocated value of the warrant of $477,000 has been recorded as a discount on the note payable and will be amortized over eighteen months as interest expense. Maturities of long term debt are as follows for the years ended December 31, Year Amount 2015 $ 1,007,143 2015 ( Less: (356,333 ) 2016 2,107,143 2017 3,956,823 2016 & 2017 ( Less: (229,278 ) $ 6,485,498

NOTE 8 - DERIVATIVE LIABILITY_F

NOTE 8 - DERIVATIVE LIABILITY/FAIR VALUE	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block [Abstract]
Derivatives and Fair Value [Text Block]	NOTE 8 – DERIVATIVE LIABILITY/FAIR VALUE Fair Value The Company’s financial instruments consist primarily of receivables, accounts payable, accrued expenses and short-term and long-term debt. The carrying amount of receivables, accounts payable and accrued expenses approximates its fair value because of the short-term maturity of such instruments. In addition, the Company believes that its short and long term debt terms are commensurate with market terms for similar instruments and approximate fair value. The Company categorizes its assets and liabilities that are valued at fair value on a recurring basis into a three-level fair value hierarchy as defined by ASC 820 “Fair Value Measurements and Disclosures” . Assets and liabilities recorded in the consolidated balance sheet at fair value are categorized based on a hierarchy of inputs, as follows: Level 1 Unadjusted quoted prices in active markets for identical assets or liabilities; Level 2 Quoted prices for similar assets or liabilities in active markets or inputs that are observable for the asset or the asset or liability, either directly or indirectly through market corroboration; and Level 3 Unobservable inputs for the asset or liability. The Company’s derivative liabilities are considered a Level 3 financial instrument. The Company recorded a derivative liability in connection with the 16% convertible debentures for $800,000 dated December 28, 2011 and $350,000 dated October 26, 2012. The debentures were each for a term of eighteen months and convertible in shares of common stock at $0.50. In addition, with each debenture, a warrant to purchase 1,333,333 and 583,333 shares, respectively, of the Company’s common stock, were granted with a term of five years, exercisable at $0.50. The Company allocated the proceeds between the warrant and debt for each debenture and recorded the value of the warrant as a discount to the debt to be amortized over the life of the debt and as a derivative liability. The fair value of the derivative was valued and recorded at each reporting period. On August 30, 2013, the principal balances of the two convertible debentures were restructured to a new 16% senior convertible debenture due October 1, 2014. The Company calculated the fair value upon the restructuring and on September 15, 2013, the balance of the debenture was converted to 4,572,594 shares of the Company’s common stock. The table below is a summary of changes in the fair value of the Company’s Level 3 assets for the year ended December 31, 2013: Derivative Liability Balance as of December 31, 2012 $ 249,164 Loss on derivative 383,273 Reclass to equity (632,437 ) Balance as of December 31, 2013 $ - The derivative liability associated with the convertible debt conversion feature was reviewed by management and the fair value of the conversion price exceeded the trading value (fair value) of the common stock in to which it converts. When the related loans were paid off, the number of shares and the prices were fixed. Therefore, the liability of $632,437 was reclassified to additional paid in capital.

NOTE 9 - STOCKHOLDERS' EQUITY

NOTE 9 - STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 9 – 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. Sales of Common Stock During 2014, the Company issued 7,519,445 shares of restricted stock as part consideration to acquire various operating assets for a total cost of $3,224,750 at the average cost of $0.57/share. During 2014, the Company issued 350,000 shares of restricted stock as consideration for financing charges for a total expense of $140,000 at the average cost of $0.40/share. During 2014, the company issued 451,055 restricted shares to various non-affiliated and independent contractors and consultants providing various services including marketing, accounting, legal and branding related matters on various projects for a total cost of $120,317 at the average cost of $0.27/share. During 2014, the Company sold 1,874,584 shares of restricted stock as a part of warrant exercise for a consideration of $1,124,750 at the price of $0.60/share. During 2013, the Company issued 10,700,000 shares of restricted stock as part consideration to acquire various operating assets for a total cost of $3,230,000 at the average cost of $0.35/share. During 2013, the Company issued 16,209,257 shares of restricted stock to convert $5,708,621 of long term debt at the average cost of $0.32/share. During 2013, the Company issued 1,187,419 shares of restricted stock as consideration for financing charges and earn-out liabilities for a total expense of $376,411 at the average cost of $0.32/share. During 2013, the Company issued 1,253,461 restricted shares to various non-affiliated and independent contractors and consultants providing various services including marketing, accounting, legal and branding related matters on various projects for a total cost of $111,715 at the average cost of $0.09/share. During 2013, the Company entered into various stock subscription agreements with independent and accredited investors and sold 4,066,667 shares of restricted stock for a total consideration of $1,632,000 at an average price of $0.40/share. During 2013, the Company sold 1,700,000 shares of restricted stock as a part of warrant exercise for consideration of $1,020,000 at a price of $0.60/share. Warrants The Company has outstanding the following warrants to purchase the Company’s common stock as of December 31, 2014 2013 (Restated) Financing and stock subscriptions 8,579,030 8,150,281 Note Extensions 2,843,064 2,843,064 Management 4,500,000 2,500,000 Debt conversion 1,666,667 1,666,667 Total Reserved 17,588,761 15,160,012 A summary of warrant issuances based on common stock equivalents is as follows: Number of Shares Exercise Price Weighted Average Exercise Price Balance at December 31, 2011 9,383,611 $ 0.36 – 0.60 $ 0.57 Warrants issued with convertible debt 583,333 $ 0.36 $ 0.36 Warrants issued for note extensions 2,059,734 $ 0.36 $ 0.36 Balance at December 31, 2012 12,026,678 $ 0.36 – 0.60 $ 0.52 Warrants exercised (1,700,000 ) Warrants expired - Warrants issued to management 2,500,000 $ 0.10 $ 0.10 Warrants issued for debt conversion 1,666,667 $ 1.00 $ 1.00 Warrants issued with stock subscription 666,667 $ 1.00 $ 1.00 Balance at December 31, 2013 15,160,012 $ 0.36 – 1.00 $ 0.67 Warrants exercised (1,874,584 ) 0.60 0.60 Warrants expired - Warrants issued to management 2,000,000 $ 1.00 $ 1.00 Warrants issued for financing 2,303,333 $ 0.60 $ 0.60 Balance at December 31, 2014 17,588,761 $ 0.36 – 1.00 $ 0.67 All outstanding warrants are currently exercisable. A summary of outstanding common stock warrants at December 31, 2014 follows: Number of Common Stock Equivalents Expiration Date Remaining Contractual Life (Years) Exercise price 3,692,364 10/25/2016 1.8 $ 0.60 1,333,333 12/26/2016 2.0 $ 0.60 1,000,000 5/1/2017 2.3 $ 0.50 1,000,000 5/1/2017 2.3 $ 0.10 783,330 10/25/2017 2.8 $ 0.60 583,333 12/31/2017 3.0 $ 0.70 2,059,734 12/31/2017 3.0 $ 0.36 2,500,000 7/1/2018 3.5 $ 0.10 1,666,667 12/31/2018 4.0 $ 1.00 666,667 12/31/2018 4.0 $ 1.00 250,000 10/28/2019 4.8 $ 0.60 2,053,333 12/22/2019 5.0 $ 0.60 17,588,761

NOTE 10 - COMMITMENTS AND CONTI

NOTE 10 - COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 10 – COMMITMENTS AND CONTINGENCIES Leases: In September 2012, the Company entered into a five year lease agreement for its Cranbury, New Jersey facility, which expires on August 31, 2016. In June 2013, the Company entered into a five year lease agreement for its Southfield, Michigan facility, which expires on October 31, 2018. In February 2013 the Company took over the lease agreement of its Irvine, California facility, which expires on April 12, 2015. In July 2014, the Company entered into a three year sub-lease agreement for its Alpharetta, Georgia facility, which expires on August 31, 2017. In December 2014, the Company entered into a one year lease agreement for its El Segundo, California facility, which expires on December 31, 2015. The Company also added certain facilities as a month to month basis. In December 2014, the Company entered into a four year sub-lease agreement for its Irvine, California facility, which expires on April 30, 2019. As of December 31, 2014 the Company’s future minimum lease payments are as follows: Year Ending December 31, Amount 2015 $ 251,936 2016 359,541 2017 364,471 2018 328,321 2019 128,133 $ $1,432,402 Rent Expense for the years ended December 31, 2014 and 2013 were $241,298 and $206,272, respectively. Legal: On May 13, 2014, a claim was filed against the Company in the Superior Court of California, County of Santa Clara arising from a collections dispute related to vendors of an acquisition target of the Company. All Plaintiffs were vendors of the target and are seeking recovery of approximately $222,000. The Company is vigorously defending their position and it is expected that the court case will remain stayed until the earliest being Fall 2015. In response to the claim, as of December 31, 2014 the Company has recorded an accrual in the event of legal settlement in the amount of $123,000. In 2011, the Company was party to a financing dispute which was settled in November 2013 for 1,870,270 shares of the Company’s Common stock valued at $692,000. 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.

NOTE 11 - INCOME TAXES

NOTE 11 - INCOME TAXES	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 11 – INCOME TAXES The Company and its subsidiaries file consolidated Federal and state income tax returns. Certain tax years are subject to examination by the Internal Revenue service and certain state taxing authorities. The Company does not believe there would be any material adjustments upon such examination. As of December 31, 2014, management has determined that there are no significant uncertain tax positions requiring recognition in the Company’s consolidated financial statements. As of December 31, 2014 and 2013, the Company had net operating loss carryforwards of approximately $5,291,000 and $1,894,000 respectively, to reduce future Federal income tax liabilities through 2036, which under regulations of the Internal Revenue Service related to ownership changes are limited under IRC Section 382 to approximately $669,000 per year. As of December 31, 2014 and 2013, realization of the Company’s deferred tax assets of $3,483,000 and $9,889,000 respectively, were not considered more likely than not and, accordingly, a valuation allowance of $3,483,000 and $9,889,000 respectively, has been provided. The net change in the valuation allowance during the year ended December 31, 2014 decreased by $6,406,000 and in 2013 increased by $3,700,000. 2014 2013 (Restated) Amortization of intangibles $ 1,860,000 $ 7,450,000 Allowance for doubtful accounts 324,000 323,000 Reserve for vacation payroll and legal settlement 79,000 - Net operating loss 1,220,000 2,116,000 3,483,000 9,889,000 Valuation allowance (3,483,000 ) (9,889,000 ) Net deferred tax asset $ - $ - For the years ended December 31, 2014 and 2013, the actual tax expense differs from the effective tax expense (benefit) based on the U. S. Federal Rate of 34%, as follows: 2014 2013 Expected Federal tax rate (34.0 %) (34.0 %) Expected state tax rate, net of Federal effect (6.0 %) (6.0 %) Change in valuation allowance 40.0 % 40.0 % - % - %

NOTE 12 - FOREIGN OPERATIONS

NOTE 12 - FOREIGN OPERATIONS	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block Supplement [Abstract]
Commitments Disclosure [Text Block]	NOTE 12 – FOREIGN OPERATIONS The Company’s headquarters and operations are located in the United States. However, the Company does have a key supplier and subcontractor located in India. The Company has no ownership, directly or indirectly, in the key supplier and subcontractor. The India based supplier billed the Company $6,749,000 and $5,031,300 for the years ended December 31, 2014 and 2013, respectively. For the India based supplier the Company owed $630,000 and $384,000 as of December 31, 2014 and 2013, respectively. The Company has entered into a long term master services agreement with its Indian vendor that ends on December 31, 2020 with customary options for termination with a 30 day notice. The Indian vendor provides captive services to the Company and is paid on a cost plus basis. The Company paid certain amounts to the Indian vendor for providing different classes of services summarized as follows: Year Ending Year Ending Description of Cost December 31, 2014 December 31, 2013 Client delivery and support $ 2,688,316 $ 1,605,857 Platform development 1,890,000 1,630,000 Sales support 150,530 82,189 Back office support 1,642,892 1,410,662 Research & Development 377,262 302,592 $ 6,749,000 $ 5,031,300

NOTE 13 - SUBSEQUENT EVENTS

NOTE 13 - SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2014
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 13 – SUBSEQUENT EVENTS Merger: Effective January 1, 2015, the Company merged its two wholly owned subsidiaries, Quadrant 4 Cloud, Inc. and Quadrant 4 Media, Inc. with the parent. Acquisition: On January 1, 2015, the Company completed the acquisition of 100% of the outstanding stock of Brainchild Corporation ("Brainchild"). Brainchild based in Naples, Florida is a leading provider of web-based and mobile learning solutions for kindergarten through high school, grades K-12. The acquisition of Brainchild includes technology, staffing and software solutions developed for providing its educational solutions. This acquisition represents the Company’s entry into its newest vertical. This will not change the Company’s business model since the Company intends to leverage its experience in building and operating cloud-based exchanges for healthcare and media to the education market. The Company believes there is a growing demand for platforms that will bring together the delivery of digital instructional content, assessments and analysis of student information and performance data by educators in K-12 schools throughout the US. The Company paid; $500,000 in cash, less certain loan balances at closing; 250,000 shares of the Company’s common stock with a buy back at thirty-six months at a guaranteed valuation of $2.00, per share, and a note for $1,000,000 for thirty-six months with interest at 8%, per annum. In addition, the Agreement calls for a performance based earn-out of up to $400,000, as defined, to be paid on a semi-annual basis on January 1 and July 1 each year based on actual cash received from the sale of units during the period. The Seller has the option to receive any or all of the earn-out payment in common stock of the Company priced at a five trading day average price, as defined. The following table summarizes the allocation of the purchase price of the acquisition over the estimated fair values of the assets acquired and liabilities assumed. Fair value of consideration transferred: Cash $ 500,000 Subordinated debt 1,000,000 Common stock, 250,000 shares (at $0.57, per share) 142,500 Contingent earn-out payments 400,000 Total consideration $ 2,042,500 Recognized amounts of identifiable assets acquired and Liabilities assumed: Cash $ 31,164 Customer lists/Technology intangibles, net 649,265 Inventory 90,442 Deposits 2,000 Accounts receivable 121,715 Fixed assets, net of accumulated depreciation 12,045 Accounts payable and accrued liabilities (151,774 ) Long-term debt (199,438 ) Sub-Total 555,419 Excess of purchase price allocated to intangible assets 1,487,081 Total $ 2,042,500 The Company repaid the long-term debt of $199,438 on January 23, 2015 through advances of the Note payable – Revolver. On January 20, 2015, the Company merged Brainchild with its parent. Equity: On March 6, 2015, a warrant to purchase 50,000 shares was issued to the new Audit Committee Chairman.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Consolidated Financial Statements The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and include all the accounts of the Company and its two wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.
Reclassification, Policy [Policy Text Block]	Restatement of Previously Issued Consolidated Financial Statements The Company is not able to obtain a consent from the predecessor auditor to reissue the audited consolidated financial statements as of and for the year ended December 31, 2013. As a result, it became necessary to perform a re-audit of the year ended December 31, 2013. In connection with the re-audit and testing of supporting documentation, certain adjustments to the consolidated financial statements were identified. The Company has restated the consolidated financial statements for the year ended December 31, 2013 and has recorded the following adjustments: § The Company evaluated the carrying value of the intangibles, determined that an additional impairment had occurred based upon net cash flows and has recorded an additional impairment of the customer lists and technology stacks as of December 31, 2013 of $1,550,000. § In connection with certain 16% Convertible Debentures, the reset of the conversion price and warrant exercise price was not properly accounted for resulting in additional expense recorded as a change in the fair value of the derivative of $95,844. § In connection with the 16% Convertible Debentures, the beneficial conversion feature was not properly accounted for when the debentures were converted to common stock resulting in $502,986 in additional interest expense. § An aggregate of $3,823,880 in notes payable were converted to 10,518,627 shares of the Company’s common stock and the beneficial conversion feature was not properly accounted for resulting in $808,156 additional interest expense. § In connection with the conversion of a note payable of $2,000,000 to 13,333,334 shares of common stock, a warrant to purchase 1,666,667 shares of the Company’s common were granted to the note holder and was not valued. As a result, the Company valued the warrant using a Black-Scholes Option Pricing Model as $1,116,667, recorded as additional interest expense. § Some reclassifications were made to the 2013 presentation to conform with the 2014 presentation which resulted in differences in accounts receivable and other current assets. § Reclassifications were also made in cost of revenue by segregating Research & Development; and General and administrative expenses to conform with 2014 presentation. Quadrant 4 System Corporation and Subsidiaries Consolidated Balance Sheets December 31, 2013 Restated As Presented Difference Assets Cash $ 897,215 $ 897,215 $ - Accounts and unbilled receivables, net 5,816,149 5,766,010 50,139 Other current assets 415,659 465,798 (50,139 ) Total Current Assets 7,129,023 7,129,023 - Equipment, net 21,491 21,491 - Other assets 3,409,834 3,409,834 - Intangible assets, net 15,058,253 16,608,253 (1,550,000 ) Total Assets $ 25,618,601 $ 27,168,601 (1,550,000 ) Liabilities and Shareholder’s Equity Accounts payable and accrued expenses 4,271,785 4,271,785 - Note payable - factor 4,330,575 4,330,575 - Earnouts payable 1,222,312 1,222,312 - Current maturities - net of long term debt 442,717 442,717 - Total Current Liabilities 10,267,389 10,267,389 - Long term debt 5,647,550 5,647,550 - Derivative liability - - - Total Liabilities 15,914,939 15,914,939 - Common stock 92,467 92,467 - Additional paid-in capital 27,063,186 24,539,533 2,523,653 Accumulated deficit (17,451,991 ) (13,378,338 ) (4,073,653 ) Total Stockholders’ Equity 9,703,662 11,253,662 (1,550,000 ) Total Liabilities and Stockholder’s Equity $ 25,618,601 $ 27,168,601 $ (1,550,000 ) Quadrant 4 System Corporation and Subsidiaries Consolidated Statements of Operations For the year ended December 31, 2013 Restated As Presented Difference Revenue $ 37,343,676 $ 37,343,676 $ - Cost of revenue 25,741,396 27,709,310 (1,967,914 ) Gross Margin 11,602,280 9,634,366 1,967,914 General and administrative expenses (5,212,369 ) (5,271,369 ) 59,000 Research & Development (2,026,914 ) - (2,026,914 ) Amortization, depreciation and impairment expense (7,512,761 ) (5,962,761 ) (1,550,000 ) Change in fair value of earnout liability 1,007,313 1,007,313 - Litigation settlement (692,000 ) (692,000 ) - Interest expense (4,999,121 ) (2,571,311 ) (2,427,810 ) Derivative expense (383,273 ) (287,429 ) (95,844 ) Net Loss $ (8,216,845 ) $ (4,143,191 ) $ (4,073,654 ) There is no EBIDTA change in the restated financials compared to the previous presentation.
Use of Estimates, Policy [Policy Text Block]	Estimates The preparation of the Company’s consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (‘U.S. GAAP”) requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Significant estimates include the allowance for uncollectible accounts receivable, depreciation and amortization, intangible assets, including customer lists and technology stacks, capitalization, fair value and useful lives, accruals, contingencies, impairment and valuation of stock warrants and options. These estimates may be adjusted as more current information becomes available, and any adjustment could have a significant impact on recorded amounts. Accordingly, actual results could defer 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, 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 which are presented net of the allowance for doubtful accounts at the amount the Company expects to collect. 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, past transaction history with the customers, current economic trends, and changes in customer repayment terms. Unbilled receivables are established when revenue is deemed to be recognized based on the Company's revenue recognition policy, but due to contractual restraints over the timing of invoicing, the Company does not have the right to invoice the customer by the balance sheet date.
Vendors and Contractors Policy [Policy Text Block]	Vendors and Contractors The Company outsources portions of its work to third party service providers (Note 12). These providers can be captive suppliers that undertake software development, research & development and custom platform development. Some vendors may provide specific consultants or resources (often called corp to corp) or independent contractors (often designated as 1099) to satisfy agreed deliverables to its clients.
Property, Plant and Equipment, Policy [Policy Text Block]	Equipment Equipment is recorded at cost and depreciated for financial statement purpose using the straight line method over estimated useful lives of five to fifteen years. Depreciation expense was $6,000 each for the years ended December 31, 2014 and 2013. Accumulated depreciation was $13,500 and $ 7,500 as of December 31, 2014 and 2013, respectively.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets Intangible assets, consisting of customer lists and technology stacks, 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 of the Company at least annually or upon the occurrence of an event which may indicate that the carrying amount may be greater than its fair value. Management of the Company has decided to perform its impairment testing on a quarterly basis starting in fiscal year 2015. 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. Technology stacks are valued based on management’s forecast of expected future net cash flows, with revenues based on projected sales of these technologies and are amortized over five to seven years.
Research, Development, and Computer Software, Policy [Policy Text Block]	Software Development Costs Costs that are related to the conceptual formulation and design of licensed software programs are expensed as incurred to research, development engineering and other administrative support expenses; costs that are incurred to produce the finished product after technological feasibility has been established and after all research and development activities for any other component of the product or process have been completed are capitalized as software development costs. Capitalized amounts will be amortized on a straight-line basis over periods ranging up to five years which will be recorded in amortization expense starting in year 2016 commencing when the platforms first become offered for sale. The Company performs periodic reviews to ensure that unamortized software development costs remain recoverable from future revenue. Cost to support or service licensed program are charged to cost of revenue as incurred.
Prepaid Expenses Policy [Policy Text Block]	Pre-paid Expenses The Company incurs certain costs that are deemed as prepaid expenses. The fees that are paid to the Department of Homeland Security for processing H1 visa fees for its international employees are amortized over 36 months, typically the life of the visa. One third of these pre-paid expenses are included in other current assets and two thirds in other assets.
Deferred Charges, Policy [Policy Text Block]	Deferred Financing Costs Financing costs incurred in connection with the Company’s notes payable and revolving credit facilities are capitalized and amortized into expense using the straight-line method over the life of the respective facility (Note 6).
Revenue Recognition, Services, Licensing Fees [Policy Text Block]	Deferred Licensing and Royalty Fees The Company licenses software, platforms and/or content on a needed basis and enters into market driven licensing and royalty fee arrangements. If no consumption or usage of such licenses happen during the reporting period, the Company has no obligation for any minimum fees or royalties and no accruals are posted. The Company will be amortizing these costs over 7 years starting January 1, 2015.
Lease, Policy [Policy Text Block]	Operating Leases The Company has operating lease agreements for its offices some of which contain provisions for future rent increases or periods in which rent payments are abated. Operating leases which provide for lease payments that vary materially from the straight-line basis are adjusted for financial accounting purposes to reflect rental income or expense on the straight-line basis in accordance with the authoritative guidance issued by the Financial Accounting Standards Board (“FASB”). No such material difference existed as of December 31, 2014 and 2013.
Fair Value Measurement, Policy [Policy Text Block]	Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. The Company reviews the terms of convertible debt and equity instruments it issues to determine whether there are embedded derivative instruments, including the embedded conversion option, that are required to be bifurcated and accounted for separately as a derivative financial instrument. In connection with the sale of convertible debt and equity instruments, the Company may issue freestanding warrants that may, depending on their terms, be accounted for as derivative instrument liabilities, rather than as equity. Bifurcated embedded derivatives are initially recorded at fair value and are then revalued at each reporting date with changes in the fair value reported as non-operating income or expense. When the convertible debt or equity instruments contain embedded derivative instruments that are to be bifurcated and accounted for as liabilities, the total proceeds allocated to the convertible host instruments are first allocated to the fair value of all the bifurcated derivative instruments. The remaining proceeds, if any, are then allocated to the convertible instruments themselves, usually resulting in those instruments being recorded at a discount from their face amount. The discount from the face value of the convertible debt, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to interest expense, using the effective interest method.
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 on which service ranges from approximately 2 months to over 1 year. For time & material engagements, the Company recognizes revenues when the client signs and approves the time sheet of a consultant(s) assigned to the engagement. For projects, the Company recognizes the revenues when the client acknowledges or accepts the delivery of the defined deliverables. For managed services engagements, the Company bills the contracted amount per billing period with no further acknowledgement from the client since such contracts have service level agreements and any service deficiencies are addressed within the normal course of engagement. The hosting revenues are recognized in the beginning of the period since the client has no recourse and such fees are non-refundable. Platform revenues are recognized at the end of the period using the starting and ending average of the billing period and is generated by the platform with no further statement of work or purchase orders or approvals.
Income Tax, Policy [Policy Text Block]	Income Taxes Deferred income taxes have been provided for temporary differences between financial statement and income tax reporting under the liability method, using expected tax rates and laws that are expected to be in effect when the differences are expected to reverse. A valuation allowance is provided when realization is not considered more likely than not. The Company’s policy is to classify income tax assessments, if any, for interest expense and for penalties in general and administrative expenses. The Company’s income tax returns are subject to examination by the IRS and corresponding states, generally for three years after they are filed.
Earnings Per Share, Policy [Policy Text Block]	Loss per Common Share Basic 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. For the years ended December 31, 2014 and 2013, there were 17,588,760 and 15,160,012 respectively, potentially dilutive securities not included in the calculation of weighted-average common shares outstanding since they would be anti-dilutive.
Derivatives, Policy [Policy Text Block]	Derivatives We account for derivatives pursuant to ASC 815, Accounting for Derivative Instruments and Hedging Activities
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Share based compensation The Company recognizes compensation expense for all share-based payment awards made to employees, directors and others based on the estimated fair values on the date of the grant. Common stock equivalents are valued using the Black-Scholes model using the market price of our common stock on the date of valuation, an expected dividend yield of zero, the remaining period or maturity date of the common stock equivalent and the expected volatility of our common stock. The Company determines the fair value of the share-based compensation awards granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions as of the earlier of either the date at which a commitment for performance to earn the equity instrument is reached or the date the performance is complete. The Company recognizes compensation expense for stock awards with service conditions on a straight-line basis over the requisite service period, which is included in operations.
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 currently banks at two national institutions with one being the primary and the other for petty cash purposes. The Company does not maintain large balances in its lockbox account due to the daily automatic sweeping arrangement with its lenders that credits its debts on a daily basis. However, one of the operating accounts had a cash value of $1,956,676 and $631,691 as of December 31, 2014 and 2013, respectively, that was over the FDIC insurance limit of $250,000. The Company’s largest customer represented 13.7% and 12% of consolidated revenues and 7.8% and 10.5% of accounts receivable as of and for the years ended December 31, 2014 and 2013, respectively. The Company had two customers that represented 16.5% and 14.9% of the total accounts receivable as of December 31, 2014, while one customer had 10.5% of the total accounts receivable as of December 31, 2013. The Company’s largest vendor represented 23.8% and 26.4% of total vendor payments for the years ended December 31, 2014 and 2013, respectively.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In May 2014, the FASB issued guidance creating Accounting Standards Codification ("ASC") Section 606, "Revenue from Contracts with Customers". The new section will replace Section 605, "Revenue Recognition" and creates modifications to various other revenue accounting standards for specialized transactions and industries. The section is intended to conform revenue accounting principles with a concurrently issued International financial Reporting Standards with previously differing treatment between United States practice and those of much of the rest of the world, as well as, to enhance disclosures related to disaggregated revenue information The updated guidance is effective for annual reporting periods beginning on or after December 15, 2016, and interim periods within those annual periods. The Company will adopt the new provisions of this accounting standard at the beginning of fiscal year 2017, given that early adoption is not an option. The Company will further study the implications of this statement in order to evaluate the expected impact on its financial statements. In August 2014, the FASB issued ASU No. 2014-15 "Presentation of Financial Statements-Going Concern." The provisions of ASU No.2014-15 require management to assess an entity’s liability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. audit standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require evaluation of every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt in not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). The amendments in this ASU are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. The Company is currently assessing the impact of ASU No. 2014-15 on the Company’s consolidated financial statements. 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 2 - SUMMARY OF SIGNIFICA22

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2014
Restated Consolidated Balance Sheets [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) [Line Items]
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]	December 31, 2013 Restated As Presented Difference Assets Cash $ 897,215 $ 897,215 $ - Accounts and unbilled receivables, net 5,816,149 5,766,010 50,139 Other current assets 415,659 465,798 (50,139 ) Total Current Assets 7,129,023 7,129,023 - Equipment, net 21,491 21,491 - Other assets 3,409,834 3,409,834 - Intangible assets, net 15,058,253 16,608,253 (1,550,000 ) Total Assets $ 25,618,601 $ 27,168,601 (1,550,000 ) Liabilities and Shareholder’s Equity Accounts payable and accrued expenses 4,271,785 4,271,785 - Note payable - factor 4,330,575 4,330,575 - Earnouts payable 1,222,312 1,222,312 - Current maturities - net of long term debt 442,717 442,717 - Total Current Liabilities 10,267,389 10,267,389 - Long term debt 5,647,550 5,647,550 - Derivative liability - - - Total Liabilities 15,914,939 15,914,939 - Common stock 92,467 92,467 - Additional paid-in capital 27,063,186 24,539,533 2,523,653 Accumulated deficit (17,451,991 ) (13,378,338 ) (4,073,653 ) Total Stockholders’ Equity 9,703,662 11,253,662 (1,550,000 ) Total Liabilities and Stockholder’s Equity $ 25,618,601 $ 27,168,601 $ (1,550,000 )
Restated Consolidated Statements of Income [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) [Line Items]
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]	For the year ended December 31, 2013 Restated As Presented Difference Revenue $ 37,343,676 $ 37,343,676 $ - Cost of revenue 25,741,396 27,709,310 (1,967,914 ) Gross Margin 11,602,280 9,634,366 1,967,914 General and administrative expenses (5,212,369 ) (5,271,369 ) 59,000 Research & Development (2,026,914 ) - (2,026,914 ) Amortization, depreciation and impairment expense (7,512,761 ) (5,962,761 ) (1,550,000 ) Change in fair value of earnout liability 1,007,313 1,007,313 - Litigation settlement (692,000 ) (692,000 ) - Interest expense (4,999,121 ) (2,571,311 ) (2,427,810 ) Derivative expense (383,273 ) (287,429 ) (95,844 ) Net Loss $ (8,216,845 ) $ (4,143,191 ) $ (4,073,654 )

NOTE 3 - ACQUISITIONS (Tables)

NOTE 3 - ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 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 1,000,000 330,000 1,900,000 3,230,000 Contingent payments 1,500,000 800,000 600,000 2,900,000 $ 3,400,000 $ 1,530,000 $ 2,750,000 $ 7,680,000 Recognized amounts of identifiable assets acquired and liabilities assumed: Customer lists intangibles $ 7,650,000 $ 1,530,000 $ 85,000 $ 9,265,000 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 $ 1,530,000 $ 2,750,000 $ 7,680,000
Business Acquisition, Pro Forma Information [Table Text Block]	The following unaudited proforma summary presents consolidated information of the Company as if these business combinations occurred on January 1, 2013 and includes the amortization of acquired intangibles: 2013 Gross Sales: $ 38,900,629 Net Loss: $ (2,898,476 )

NOTE 4 - INTANGIBLE ASSETS OF24

NOTE 4 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Tables)	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	As of December 31, 2014 and 2013, intangible assets consisted of the following: December 31, 2014 December 31, 2013 (Restated) Gross Accumulated amortization Balance Gross Accumulated amortization Balance Customer list Consulting $ 7,131,196 $ (6,831,295 ) $ 299,900 $ 7,131,196 $ (5,405,060 ) $ 1,726,136 Solutions 8,500,000 (8,003,313 ) 496,688 8,500,000 (7,277,565 ) 1,222,435 Cloud 7,650,000 (4,310,560 ) 3,339,440 7,650,000 (2,927,500 ) 4,722,500 Media 1,639,750 (797,808 ) 841,942 1,615,000 (471,086 ) 1,143,914 24,920,946 (19,942,976 ) 4,977,970 24,896,196 (16,081,211 ) 8,814,985 Technology stack Solutions $ 5,775,000 $ (3,614,665 ) $ 2,160,335 $ 5,775,000 $ (2,681,677 ) $ 3,093,323 Cloud 850,000 (232,737 ) 617,263 850,000 (111,309 ) 738,691 Media 5,642,171 (918,002 ) 4,724,169 2,665,000 (253,746 ) 2,411,254 12,267,171 (4,765,404 ) 7,501,767 9,290,000 (3,046,732 ) 6,243,268 Total $ 37,188,117 $ (24,708,380 ) $ 12,479,737 $ 34,186,196 $ (19,127,943 ) $ 15,058,253
Finite-lived Intangible Assets Amortization Expense [Table Text Block]	For the years ended December 31, 2014 and 2013, the changes in intangible assets were as follows: 2014 2013 (Restated) Balance, January 1, $ 15,058,253 $ 9,785,019 Additions 3,001,921 12,780,000 Impairment of assets - (2,300,000 ) Amortization (5,580,437 ) (5,206,766 ) Balance, December 31, $ 12,479,737 $ 15,058,253
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	As of December 31, 2014, the estimated aggregated amortization expense for each of the five succeeding years is as follows: Year Amount 2015 $ 3,940,339 2016 2,935,652 2017 2,794,701 2018 1,151,203 2019 953,689 2020 and thereafter 704,153 Total $ 12,479,737

NOTE 5 - SOFTWARE DEVELOPMENT25

NOTE 5 - SOFTWARE DEVELOPMENT COSTS (Tables)	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block Supplement [Abstract]
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	The Company specifically recognizes capitalized software costs by its product platforms as follows: Description of Cost December 31, 2014 December 31, 2013 Platforms: QHIX $ 3,121,313 $ 2,027,447 QBIX 1,427,485 1,228,600 QBLITZ 597,249 - $ 5,146,047 $ 3,256,047
Schedule of Changes in Software Development Costs [Table Text Block]	For the years ended December 31, 2014 and 2013, the changes in software development costs were as follows: 2014 2013 Balance, January 1, $ 3,256,047 $ 1,626,047 Additions 1,890,000 1,630,000 Impairment of assets - - Amortization - - Balance, December 31, $ 5,146,047 $ 3,256,047
Schedule of Future Revenue [Table Text Block]	The Company anticipates revenues from QHIX and QBIX platforms starting in year 2016 and for QBLITZ starting in year 2017. The Company intends to begin amortization of these software development costs in 2016 when the platforms first income offered for sale. As of December 31, 2014, the estimated aggregated amortization expense for each of five succeeding years is as follows: Year Amount 2015 $ - 2016 767,012 2017 1,029,210 2018 1,029,210 2019 1,029,210 2020 and thereafter 1,291,405 Total $ 5,146,047

NOTE 7 - LONG-TERM DEBT (Tables

NOTE 7 - LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block [Abstract]
Schedule of Long-term Debt Instruments [Table Text Block]	As of December 31, 2014 and 2013, long-term debt consisted of the following: December 31, 2014 December 31, 2013 Note payable due December 31, 2017, as extended, plus interest at 6.5% per annum (a) $ 3,117,538 $ 3,117,538 Note payable due October 1, 2017, plus interest at approximately 10% per annum (b) 2,853,571 - Note 1 payable due February 6, 2015, as extended, plus interest at 16% per annum (c) - 682,500 Note 2 payable due February 6, 2015, plus interest at 10% per annum (c) - 704,729 Note 3 payable due February 6, 2015, as extended, plus interest at 16% per annum (c) - 1,585,500 Note payable due July 1, 2016, plus interest at 8% per annum (d) 1,100,000 - 7,071,109 6,090,267 Less: Debt (585,611 ) - Total 6,485,498 6,090,267 Less: Current maturities (650,810 ) (442,717 ) Total long-term debt $ 5,834,688 $ 5,647,550 (a) In December 2013, $2 million of the original $5,000,000 Promissory note 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. The warrant was valued using the Black Scholes Option Pricing model and the Company recorded additional interest related to the conversion of debt and grant of warrants of $1,350,000. 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. (b) In October 2014, the Company entered into a term loan for $3,000,000. 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, as amended, is payable over three years, $83,928.57/month from January 1, 2015 through and including December 1, 2015, and $104,910.71/month from January 1, 2016 through maturity. The Company also issued 250,000 warrants, exercisable at $0.60/share for five years. The Company calculated the fair value of the warrant as $119,991, based on a Black-Scholes Option Pricing Model using the market price of the Company's stock on the date of grant of $0.48, per share; volatility of 355%; a risk-free interest rate of 1.64%; a term of five years and zero dividend and has allocated the value of the warrant over the term note. The allocated value of the warrant of $115,000 has been recorded as a discount on the term note payable and will be amortized over three years as interest expense. (c) In October 2014, the Company paid off these notes in full. (Note 8) (d) In December 2014, the Company entered into a securities purchase agreement for a senior debenture in the amount of $1,100,000 at 8%. Interest is payable on October 1, 2015 with principal payments of 25% on 1/1/2016, 25% on 4/1/2016 and the remaining 50% on 7/1/2016. The Company issued 2,053,333 warrants priced at $0.60/share. The Company is obligated to issue additional 2,053,333 warrants priced at $0.60/share in the event of a default.
Schedule of Maturities of Long-term Debt [Table Text Block]	Maturities of long term debt are as follows for the years ended December 31, Year Amount 2015 $ 1,007,143 2015 ( Less: (356,333 ) 2016 2,107,143 2017 3,956,823 2016 & 2017 ( Less: (229,278 ) $ 6,485,498

NOTE 8 - DERIVATIVE LIABILITY27

NOTE 8 - DERIVATIVE LIABILITY/FAIR VALUE (Tables)	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block [Abstract]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	The table below is a summary of changes in the fair value of the Company’s Level 3 assets for the year ended December 31, 2013: Derivative Liability Balance as of December 31, 2012 $ 249,164 Loss on derivative 383,273 Reclass to equity (632,437 ) Balance as of December 31, 2013 $ -

NOTE 9 - STOCKHOLDERS' EQUITY (

NOTE 9 - STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2014
NOTE 9 - STOCKHOLDERS' EQUITY (Tables) [Line Items]
Schedule of Stockholders Equity [Table Text Block]	The Company has outstanding the following warrants to purchase the Company’s common stock as of December 31, 2014 2013 (Restated) Financing and stock subscriptions 8,579,030 8,150,281 Note Extensions 2,843,064 2,843,064 Management 4,500,000 2,500,000 Debt conversion 1,666,667 1,666,667 Total Reserved 17,588,761 15,160,012
Warrant Issuance [Member]
NOTE 9 - STOCKHOLDERS' EQUITY (Tables) [Line Items]
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	A summary of warrant issuances based on common stock equivalents is as follows: Number of Shares Exercise Price Weighted Average Exercise Price Balance at December 31, 2011 9,383,611 $ 0.36 – 0.60 $ 0.57 Warrants issued with convertible debt 583,333 $ 0.36 $ 0.36 Warrants issued for note extensions 2,059,734 $ 0.36 $ 0.36 Balance at December 31, 2012 12,026,678 $ 0.36 – 0.60 $ 0.52 Warrants exercised (1,700,000 ) Warrants expired - Warrants issued to management 2,500,000 $ 0.10 $ 0.10 Warrants issued for debt conversion 1,666,667 $ 1.00 $ 1.00 Warrants issued with stock subscription 666,667 $ 1.00 $ 1.00 Balance at December 31, 2013 15,160,012 $ 0.36 – 1.00 $ 0.67 Warrants exercised (1,874,584 ) 0.60 0.60 Warrants expired - Warrants issued to management 2,000,000 $ 1.00 $ 1.00 Warrants issued for financing 2,303,333 $ 0.60 $ 0.60 Balance at December 31, 2014 17,588,761 $ 0.36 – 1.00 $ 0.67
Warrants Outstanding [Member]
NOTE 9 - STOCKHOLDERS' EQUITY (Tables) [Line Items]
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	A summary of outstanding common stock warrants at December 31, 2014 follows: Number of Common Stock Equivalents Expiration Date Remaining Contractual Life (Years) Exercise price 3,692,364 10/25/2016 1.8 $ 0.60 1,333,333 12/26/2016 2.0 $ 0.60 1,000,000 5/1/2017 2.3 $ 0.50 1,000,000 5/1/2017 2.3 $ 0.10 783,330 10/25/2017 2.8 $ 0.60 583,333 12/31/2017 3.0 $ 0.70 2,059,734 12/31/2017 3.0 $ 0.36 2,500,000 7/1/2018 3.5 $ 0.10 1,666,667 12/31/2018 4.0 $ 1.00 666,667 12/31/2018 4.0 $ 1.00 250,000 10/28/2019 4.8 $ 0.60 2,053,333 12/22/2019 5.0 $ 0.60 17,588,761

NOTE 10 - COMMITMENTS AND CON29

NOTE 10 - COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	As of December 31, 2014 the company’s future minimum lease payments are as follows: Year Ending December 31, Amount 2015 $ 251,936 2016 359,541 2017 364,471 2018 328,321 2019 128,133 $ $1,432,402

NOTE 11 - INCOME TAXES (Tables)

NOTE 11 - INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The net change in the valuation allowance during the year ended December 31, 2014 decreased by $6,406,000 and in 2013 increased by $3,700,000. 2014 2013 (Restated) Amortization of intangibles $ 1,860,000 $ 7,450,000 Allowance for doubtful accounts 324,000 323,000 Reserve for vacation payroll and legal settlement 79,000 - Net operating loss 1,220,000 2,116,000 3,483,000 9,889,000 Valuation allowance (3,483,000 ) (9,889,000 ) Net deferred tax asset $ - $ -
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	For the years ended December 31, 2014 and 2013, the actual tax expense differs from the effective tax expense (benefit) based on the U. S. Federal Rate of 34%, as follows: 2014 2013 Expected Federal tax rate (34.0 %) (34.0 %) Expected state tax rate, net of Federal effect (6.0 %) (6.0 %) Change in valuation allowance 40.0 % 40.0 % - % - %

NOTE 12 - FOREIGN OPERATIONS (T

NOTE 12 - FOREIGN OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block Supplement [Abstract]
Long-term Purchase Commitment [Table Text Block]	The Indian vendor provides captive services to the Company and is paid on a cost plus basis. The Company paid certain amounts to the Indian vendor for providing different classes of services summarized as follows: Year Ending Year Ending Description of Cost December 31, 2014 December 31, 2013 Client delivery and support $ 2,688,316 $ 1,605,857 Platform development 1,890,000 1,630,000 Sales support 150,530 82,189 Back office support 1,642,892 1,410,662 Research & Development 377,262 302,592 $ 6,749,000 $ 5,031,300

NOTE 13 - SUBSEQUENT EVENTS (Ta

NOTE 13 - SUBSEQUENT EVENTS (Tables)	12 Months Ended
	Dec. 31, 2014
Subsequent Events [Abstract]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Fair value of consideration transferred: Cash $ 500,000 Subordinated debt 1,000,000 Common stock, 250,000 shares (at $0.57, per share) 142,500 Contingent earn-out payments 400,000 Total consideration $ 2,042,500 Recognized amounts of identifiable assets acquired and Liabilities assumed: Cash $ 31,164 Customer lists/Technology intangibles, net 649,265 Inventory 90,442 Deposits 2,000 Accounts receivable 121,715 Fixed assets, net of accumulated depreciation 12,045 Accounts payable and accrued liabilities (151,774 ) Long-term debt (199,438 ) Sub-Total 555,419 Excess of purchase price allocated to intangible assets 1,487,081 Total $ 2,042,500

NOTE 2 - SUMMARY OF SIGNIFICA33

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2014USD ($)shares	Dec. 31, 2013USD ($)shares
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Wholly-Owned Subsidiaries	2
Amortization and Impairment Expense	$ 5,642,942	$ 7,512,761
Derivative, Gain (Loss) on Derivative, Net	0	(383,273)
Interest Expense	1,877,406	4,999,121
Depreciation	6,000	6,000
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	$ 13,500	$ 7,500
Prepaid Expenses, Amortization Period	36 months
Research and Development Arrangement, Contract to Perform for Others, Description and Terms	If no consumption or usage of such licenses happen during the reporting period, the Company has no obligation for any minimum fees or royalties and no accruals are posted. The Company will be amortizing these costs over 7 years starting January 1, 2015.
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares) | shares	17,588,760	15,160,012
Cash, Uninsured Amount	$ 1,956,676	$ 631,691
Cash, FDIC Insured Amount	$ 250,000
Scenario, Adjustment [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Amortization and Impairment Expense		1,550,000
Derivative, Gain (Loss) on Derivative, Net		(95,844)
Interest Expense		$ 2,427,810
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Largest Customer [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	13.70%	12.00%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Largest Customer [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage		10.50%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer A [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	16.50%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer B [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	14.90%
Accounts Receivable [Member] | Credit Concentration Risk [Member] | Largest Customer [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	7.80%	10.50%
Cost of Goods, Total [Member] | Supplier Concentration Risk [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	23.80%	26.40%
16% Convertible Debentures [Member] | Scenario, Adjustment [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Interest Expense		$ 502,986
Conversion of Note Payable #1 [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Debt Conversion, Original Debt, Amount		$ 3,823,880
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares		10,518,627
Conversion of Note Payable #1 [Member] | Scenario, Adjustment [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Interest Expense		$ 808,156
Conversion of Note Payable #2 [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Debt Conversion, Original Debt, Amount		$ 2,000,000
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares		13,333,334
Class of Warrant or Rights, Granted (in Shares) | shares		1,666,667
Conversion of Note Payable #2 [Member] | Scenario, Adjustment [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Interest Expense		$ 1,116,667
Customer Lists [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years
Computer Software, Intangible Asset [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years
Minimum [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Minimum [Member] | Intellectual Property [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years
Maximum [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	15 years
Maximum [Member] | Intellectual Property [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	7 years

NOTE 2 - SUMMARY OF SIGNIFICA34

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Consolidated Balance Sheets - USD ($)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Assets
Cash	$ 2,285,557	$ 897,215	$ 86,770
Accounts and unbilled receivables, net	10,118,816	5,816,149
Other current assets	233,789	415,659
Total Current Assets	12,638,162	7,129,023
Equipment, net	35,931	21,491
Other assets	361,464	43,365
Intangible assets, net	12,479,737	15,058,253	9,785,019
Total Assets	32,461,924	25,618,601
Liabilities and Shareholder’s Equity
Accounts payable and accrued expenses	4,413,094	4,271,785
Note payable - factor	6,750,050	4,330,575
Earnouts payable	0	1,222,312
Current maturities - net of long term debt	650,810	442,717
Total Current Liabilities	11,813,954	10,267,389
Long term debt	5,834,688	5,647,550
Total Liabilities	17,648,642	15,914,939
Common stock	102,662	92,467
Additional paid-in capital	33,231,980	27,063,186
Accumulated deficit	(18,521,360)	(17,451,991)
Total Stockholders’ Equity	14,813,282	9,703,662	$ 2,451,106
Total Liabilities and Stockholder’s Equity	$ 32,461,924	25,618,601
Scenario, Actual [Member]
Assets
Cash		897,215
Accounts and unbilled receivables, net		5,816,149
Other current assets		415,659
Total Current Assets		7,129,023
Equipment, net		21,491
Other assets		3,409,834
Intangible assets, net		15,058,253
Total Assets		25,618,601
Liabilities and Shareholder’s Equity
Accounts payable and accrued expenses		4,271,785
Note payable - factor		4,330,575
Earnouts payable		1,222,312
Current maturities - net of long term debt		442,717
Total Current Liabilities		10,267,389
Long term debt		5,647,550
Derivative liability		0
Total Liabilities		15,914,939
Common stock		92,467
Additional paid-in capital		27,063,186
Accumulated deficit		(17,451,991)
Total Stockholders’ Equity		9,703,662
Total Liabilities and Stockholder’s Equity		25,618,601
Scenario, Previously Reported [Member]
Assets
Cash		897,215
Accounts and unbilled receivables, net		5,766,010
Other current assets		465,798
Total Current Assets		7,129,023
Equipment, net		21,491
Other assets		3,409,834
Intangible assets, net		16,608,253
Total Assets		27,168,601
Liabilities and Shareholder’s Equity
Accounts payable and accrued expenses		4,271,785
Note payable - factor		4,330,575
Earnouts payable		1,222,312
Current maturities - net of long term debt		442,717
Total Current Liabilities		10,267,389
Long term debt		5,647,550
Derivative liability		0
Total Liabilities		15,914,939
Common stock		92,467
Additional paid-in capital		24,539,533
Accumulated deficit		(13,378,338)
Total Stockholders’ Equity		11,253,662
Total Liabilities and Stockholder’s Equity		27,168,601
Scenario, Adjustment [Member]
Assets
Cash		0
Accounts and unbilled receivables, net		50,139
Other current assets		(50,139)
Total Current Assets		0
Equipment, net		0
Other assets		0
Intangible assets, net		(1,550,000)
Total Assets		(1,550,000)
Liabilities and Shareholder’s Equity
Accounts payable and accrued expenses		0
Note payable - factor		0
Earnouts payable		0
Current maturities - net of long term debt		0
Total Current Liabilities		0
Long term debt		0
Derivative liability		0
Total Liabilities		0
Common stock		0
Additional paid-in capital		2,523,653
Accumulated deficit		(4,073,653)
Total Stockholders’ Equity		(1,550,000)
Total Liabilities and Stockholder’s Equity		$ (1,550,000)

NOTE 2 - SUMMARY OF SIGNIFICA35

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Consolidated Statements of Income - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue	$ 48,492,349	$ 37,343,676
Cost of revenue	30,917,470	25,741,396
Gross Margin	17,574,879	11,602,280
General and administrative expenses	(8,467,919)	(5,212,369)
Research & Development	(2,655,980)	(2,026,914)
Amortization, depreciation and impairment expense	(5,642,942)	(7,512,761)
Change in fair value of earnout liability	0	1,007,313
Litigation settlement	0	(692,000)
Interest expense	(1,877,406)	(4,999,121)
Derivative expense	0	(383,273)
Net Loss	$ (1,069,368)	(8,216,845)
Scenario, Actual [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue		37,343,676
Cost of revenue		25,741,396
Gross Margin		11,602,280
General and administrative expenses		(5,212,369)
Research & Development		(2,026,914)
Amortization, depreciation and impairment expense		(7,512,761)
Change in fair value of earnout liability		1,007,313
Litigation settlement		(692,000)
Interest expense		(4,999,121)
Derivative expense		(383,273)
Net Loss		(8,216,845)
Scenario, Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue		37,343,676
Cost of revenue		27,709,310
Gross Margin		9,634,366
General and administrative expenses		(5,271,369)
Research & Development		0
Amortization, depreciation and impairment expense		(5,962,761)
Change in fair value of earnout liability		1,007,313
Litigation settlement		(692,000)
Interest expense		(2,571,311)
Derivative expense		(287,429)
Net Loss		(4,143,191)
Scenario, Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue		0
Cost of revenue		(1,967,914)
Gross Margin		1,967,914
General and administrative expenses		59,000
Research & Development		(2,026,914)
Amortization, depreciation and impairment expense		(1,550,000)
Change in fair value of earnout liability		0
Litigation settlement		0
Interest expense		(2,427,810)
Derivative expense		(95,844)
Net Loss		$ (4,073,654)

NOTE 3 - ACQUISITIONS (Details)

NOTE 3 - ACQUISITIONS (Details)	Feb. 26, 2013USD ($)shares	Feb. 01, 2013USD ($)shares	Jan. 01, 2013USD ($)	Dec. 31, 2013USD ($)
NOTE 3 - ACQUISITIONS (Details) [Line Items]
Payments to Acquire Businesses, Gross				$ 1,550,000
Business Combination, Consideration Transferred				7,680,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Long-term Debt				$ 3,268,000
Number of Businesses Acquired				3
Business Combination, Contingent Consideration Arrangements, Description				Each of the acquisitions include certain contingent consideration arrangements that require quarterly cash payments beginning June 30, 2013 through March 31, 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 was 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, Change in Amount of Contingent Consideration, Liability				$ (1,007,313)
Teledata Technology Solutions, Inc [Member]
NOTE 3 - ACQUISITIONS (Details) [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities		$ 5,100,000
Payments to Acquire Businesses, Gross		900,000		900,000
Business Combination, Consideration Transferred, Liabilities Incurred		$ 1,500,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares) | shares		3,000,000
Equity Issued in Business Combination, Fair Value Disclosure		$ 1,000,000
Business Combination, Consideration Transferred		8,500,000		3,400,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Long-term Debt				3,268,000
Teledata Technology Solutions, Inc [Member] | Secured Debt #1 [Member]
NOTE 3 - ACQUISITIONS (Details) [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Long-term Debt		1,585,500
Teledata Technology Solutions, Inc [Member] | Secured Debt #2 [Member]
NOTE 3 - ACQUISITIONS (Details) [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Long-term Debt		$ 682,500
Momentum Mobile, LLC [Member]
NOTE 3 - ACQUISITIONS (Details) [Line Items]
Payments to Acquire Businesses, Gross	$ 400,000			400,000
Business Combination, Consideration Transferred, Liabilities Incurred	$ 800,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares) | shares	1,000,000
Equity Issued in Business Combination, Fair Value Disclosure	$ 330,000
Business Combination, Consideration Transferred				1,530,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Long-term Debt				0
Number of Employement Agreements			2
Employment Agreement, Term			3 years
Employement Agreement, Annual Salary			$ 140,000
Employment Agreement, Renewal Term			1 year
BlazerFish, LLC [Member]
NOTE 3 - ACQUISITIONS (Details) [Line Items]
Payments to Acquire Businesses, Gross	250,000			250,000
Business Combination, Consideration Transferred, Liabilities Incurred	$ 600,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares) | shares	6,700,000
Equity Issued in Business Combination, Fair Value Disclosure	$ 1,900,000
Business Combination, Consideration Transferred				2,750,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Long-term Debt				$ 0
Employment Agreement, Term			3 years
Employement Agreement, Annual Salary			$ 150,000
Employment Agreement, Renewal Term			1 year

NOTE 3 - ACQUISITIONS (Detail37

NOTE 3 - ACQUISITIONS (Details) - Schedule of Purchase Price Allocation - USD ($)	Feb. 26, 2013	Feb. 01, 2013	Dec. 31, 2013
NOTE 3 - ACQUISITIONS (Details) - Schedule of Purchase Price Allocation [Line Items]
Cash			$ 1,550,000
Common stock			3,230,000
Contingent payments			2,900,000
			7,680,000
Recognized amounts of identifiable assets acquired and liabilities assumed:
Certain accounts payable and accrued liabilities			(1,832,000)
Notes payable			(3,268,000)
			7,680,000
Teledata Technology Solutions, Inc [Member]
NOTE 3 - ACQUISITIONS (Details) - Schedule of Purchase Price Allocation [Line Items]
Cash		$ 900,000	900,000
Common stock			1,000,000
Contingent payments			1,500,000
		$ 8,500,000	3,400,000
Recognized amounts of identifiable assets acquired and liabilities assumed:
Certain accounts payable and accrued liabilities			(1,832,000)
Notes payable			(3,268,000)
			3,400,000
Momentum Mobile, LLC [Member]
NOTE 3 - ACQUISITIONS (Details) - Schedule of Purchase Price Allocation [Line Items]
Cash	$ 400,000		400,000
Common stock			330,000
Contingent payments			800,000
			1,530,000
Recognized amounts of identifiable assets acquired and liabilities assumed:
Certain accounts payable and accrued liabilities			0
Notes payable			0
			1,530,000
BlazerFish, LLC [Member]
NOTE 3 - ACQUISITIONS (Details) - Schedule of Purchase Price Allocation [Line Items]
Cash	$ 250,000		250,000
Common stock			1,900,000
Contingent payments			600,000
			2,750,000
Recognized amounts of identifiable assets acquired and liabilities assumed:
Certain accounts payable and accrued liabilities			0
Notes payable			0
			2,750,000
Customer Lists [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed:
Intangible asset			9,265,000
Customer Lists [Member] | Teledata Technology Solutions, Inc [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed:
Intangible asset			7,650,000
Customer Lists [Member] | Momentum Mobile, LLC [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed:
Intangible asset			1,530,000
Customer Lists [Member] | BlazerFish, LLC [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed:
Intangible asset			85,000
Technology-Based Intangible Assets [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed:
Intangible asset			3,515,000
Technology-Based Intangible Assets [Member] | Teledata Technology Solutions, Inc [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed:
Intangible asset			850,000
Technology-Based Intangible Assets [Member] | Momentum Mobile, LLC [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed:
Intangible asset			0
Technology-Based Intangible Assets [Member] | BlazerFish, LLC [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed:
Intangible asset			$ 2,665,000

NOTE 3 - ACQUISITIONS (Detail38

NOTE 3 - ACQUISITIONS (Details) - Schedule of Business Acquisition, Pro Forma Information	12 Months Ended
	Dec. 31, 2013USD ($)
Schedule of Business Acquisition, Pro Forma Information [Abstract]
Gross Sales:	$ 38,900,629
Net Loss:	$ (2,898,476)

NOTE 4 - INTANGIBLE ASSETS OF39

NOTE 4 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) - USD ($)	May. 01, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
NOTE 4 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) [Line Items]
Stock Issued During Period, Value, Purchase of Assets		$ 1,200,000
Amortization of Intangible Assets		5,580,437	$ 5,206,766
Impairment of Intangible Assets (Excluding Goodwill)		$ 0	$ 2,300,000
Minimum [Member]
NOTE 4 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)		$ 0.36	$ 0.36	$ 0.36	$ 0.36
Maximum [Member]
NOTE 4 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)		$ 1	$ 1	$ 0.60	$ 0.60
Technology-Based Intangible Assets [Member]
NOTE 4 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) [Line Items]
Stock Issued During Period, Shares, Purchase of Assets (in Shares)	4,444,445
Shares Issued, Price Per Share (in Dollars per share)	$ 0.45
Stock Issued During Period, Value, Purchase of Assets	$ 2,000,000
Class of Warrant or Rights, Granted (in Shares)	2,000,000
Warrant Term	3 years
Warrants, Fair Value of Warrnts, Granted	$ 977,171
Other Commitment	$ 50,000,000
Sales Contract, Term	5 years
Technology-Based Intangible Assets [Member] | Minimum [Member]
NOTE 4 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)	$ 0.50
Technology-Based Intangible Assets [Member] | Maximum [Member]
NOTE 4 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)	$ 0.10

NOTE 4 - INTANGIBLE ASSETS OF40

NOTE 4 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) - Schedule of Finite-Lived Intangible Assets - USD ($)	Dec. 31, 2014	Dec. 31, 2013
Customer list
Intangible assets, gross	$ 37,188,117	$ 34,186,196
Intangible assets, accumulated amortization	(24,708,380)	(19,127,943)
Intangible assets, net	12,479,737	15,058,253
Customer Lists [Member]
Customer list
Intangible assets, gross	24,920,946	24,896,196
Intangible assets, accumulated amortization	(19,942,976)	(16,081,211)
Intangible assets, net	4,977,970	8,814,985
Customer Lists [Member] | Q4 Consulting [Member]
Customer list
Intangible assets, gross	7,131,196	7,131,196
Intangible assets, accumulated amortization	(6,831,295)	(5,405,060)
Intangible assets, net	299,900	1,726,136
Customer Lists [Member] | Q4 Solutions [Member]
Customer list
Intangible assets, gross	8,500,000	8,500,000
Intangible assets, accumulated amortization	(8,003,313)	(7,277,565)
Intangible assets, net	496,688	1,222,435
Customer Lists [Member] | Q4 Cloud [Member]
Customer list
Intangible assets, gross	7,650,000	7,650,000
Intangible assets, accumulated amortization	(4,310,560)	(2,927,500)
Intangible assets, net	3,339,440	4,722,500
Customer Lists [Member] | Q4 Media [Member]
Customer list
Intangible assets, gross	1,639,750	1,615,000
Intangible assets, accumulated amortization	(797,808)	(471,086)
Intangible assets, net	841,942	1,143,914
Technology-Based Intangible Assets [Member]
Customer list
Intangible assets, gross	12,267,171	9,290,000
Intangible assets, accumulated amortization	(4,765,404)	(3,046,732)
Intangible assets, net	7,501,767	6,243,268
Technology-Based Intangible Assets [Member] | Q4 Solutions [Member]
Customer list
Intangible assets, gross	5,775,000	5,775,000
Intangible assets, accumulated amortization	(3,614,665)	(2,681,677)
Intangible assets, net	2,160,335	3,093,323
Technology-Based Intangible Assets [Member] | Q4 Cloud [Member]
Customer list
Intangible assets, gross	850,000	850,000
Intangible assets, accumulated amortization	(232,737)	(111,309)
Intangible assets, net	617,263	738,691
Technology-Based Intangible Assets [Member] | Q4 Media [Member]
Customer list
Intangible assets, gross	5,642,171	2,665,000
Intangible assets, accumulated amortization	(918,002)	(253,746)
Intangible assets, net	$ 4,724,169	$ 2,411,254

NOTE 4 - INTANGIBLE ASSETS OF41

NOTE 4 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) - Finite-lived Intangible Assets Amortization Expense - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Finite-lived Intangible Assets Amortization Expense [Abstract]
Balance, January 1,	$ 15,058,253	$ 9,785,019
Additions	3,001,921	12,780,000
Impairment of assets	0	(2,300,000)
Amortization	(5,580,437)	(5,206,766)
Balance, December 31,	$ 12,479,737	$ 15,058,253

NOTE 4 - INTANGIBLE ASSETS OF42

NOTE 4 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) - Schedule of Finite-Lived Intangible Assets, Future Amortization Expense - USD ($)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Abstract]
2,015	$ 3,940,339
2,016	2,935,652
2,017	2,794,701
2,018	1,151,203
2,019	953,689
2020 and thereafter	704,153
Total	$ 12,479,737	$ 15,058,253	$ 9,785,019

NOTE 5 - SOFTWARE DEVELOPMENT43

NOTE 5 - SOFTWARE DEVELOPMENT COSTS (Details) - Schedule of Capitalized Software Costs - USD ($)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Platforms:
Capitalized Computer Software, Net	$ 5,146,047	$ 3,256,047	$ 1,626,047
QHIX [Member]
Platforms:
Capitalized Computer Software, Net	3,121,313	2,027,447
QBIX [Member]
Platforms:
Capitalized Computer Software, Net	1,427,485	1,228,600
QBLITZ [Member]
Platforms:
Capitalized Computer Software, Net	$ 597,249	$ 0

NOTE 5 - SOFTWARE DEVELOPMENT44

NOTE 5 - SOFTWARE DEVELOPMENT COSTS (Details) - Schedule of Changes in Software Development Costs - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Schedule of Changes in Software Development Costs [Abstract]
Balance, January 1,	$ 3,256,047	$ 1,626,047
Additions	1,890,000	1,630,000
Impairment of assets	0	0
Amortization	0	0
Balance, December 31,	$ 5,146,047	$ 3,256,047

NOTE 5 - SOFTWARE DEVELOPMENT45

NOTE 5 - SOFTWARE DEVELOPMENT COSTS (Details) - Schedule of Future Revenue	Dec. 31, 2014USD ($)
Schedule of Future Revenue [Abstract]
2,015	$ 0
2,016	767,012
2,017	1,029,210
2,018	1,029,210
2,019	1,029,210
2020 and thereafter	1,291,405
Total	$ 5,146,047

NOTE 6 - NOTE PAYABLE - REVOL46

NOTE 6 - NOTE PAYABLE - REVOLVER (Details) - USD ($)	1 Months Ended		12 Months Ended
	Oct. 31, 2014	Oct. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
NOTE 6 - NOTE PAYABLE - REVOLVER (Details) [Line Items]
Line of Credit, Current			$ 6,750,050	$ 4,330,575
Deferred Cost Amortization Period	3 years
Stock Issued During Period, Shares, Not Yet Issued (in Shares)	10,000
Revolving Credit Facility [Member]
NOTE 6 - NOTE PAYABLE - REVOLVER (Details) [Line Items]
Line of Credit Facility, Expiration Period	36 months
Line of Credit Facility, Maximum Borrowing Capacity	$ 10,000,000
Line of Credit Facility, Interest Rate Description	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.
Line of Credit, Current			$ 6,750,050
Line of Credit Facility, Covenant Terms		(a) Fixed Charge Coverage Ratio for trailing 12 months cannot be less than 1.3 and 1.0. Fixed Charge Coverage Ratio being defined as the ratio of Operating Cash Flows to Fixed Charges; and (b) Total Leverage Ratio for the trailing 12 months to be between 1.0 and 3.0. Total Leverage Ratio being defined as the ratio of Total Debt to EBITDA.
Line of Credit Facility, Covenant Compliance			Company is in compliance with the two specific financial covenants, however, the Company did not meet providing a copy of the audited consolidated financial statements to the bank within 90 days of its year-end
Deferred Finance Costs, Gross	$ 600,583
Amortization of Financing Costs	56,505
Debt Instrument, Fee Amount	$ 560,000
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
NOTE 6 - NOTE PAYABLE - REVOLVER (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	4.50%
Note Payable Due October 1, 2017 [Member] | Notes Payable, Other Payables [Member]
NOTE 6 - NOTE PAYABLE - REVOLVER (Details) [Line Items]
Debt Instrument, Face Amount	$ 3,000,000
Note Payable Due October 1, 2017 [Member] | Notes Payable, Other Payables [Member] | London Interbank Offered Rate (LIBOR) [Member]
NOTE 6 - NOTE PAYABLE - REVOLVER (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	8.00%
Minimum [Member] | Revolving Credit Facility [Member]
NOTE 6 - NOTE PAYABLE - REVOLVER (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.00%
Minimum [Member] | Note Payable Due October 1, 2017 [Member] | Notes Payable, Other Payables [Member]
NOTE 6 - NOTE PAYABLE - REVOLVER (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.00%

NOTE 7 - LONG-TERM DEBT (Detail

NOTE 7 - LONG-TERM DEBT (Details) - USD ($)	Oct. 01, 2014	Dec. 01, 2013	Dec. 31, 2014	Oct. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
NOTE 7 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Unamortized Discount (in Dollars)			$ (585,611)		$ 0
Note Payable Due December 31, 2017 [Member] | Notes Payable, Other Payables [Member]
NOTE 7 - LONG-TERM DEBT (Details) [Line Items]
Debt Conversion, Original Debt, Amount (in Dollars)					2,000,000
Debt Instrument, Face Amount (in Dollars)					$ 5,000,000
Debt Conversion, Converted Instrument, Shares Issued (in Shares)					3,333,334
Debt Instrument, Convertible, Conversion Price (in Dollars per share)					$ 0.60
Class of Warrant or Rights, Granted (in Shares)					1,666,667
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)					$ 1
Warrants, Expiration Date		Dec. 31, 2018
Warrants, Fair Value of Warrnts, Granted (in Dollars)		$ 1,350,000
Debt Instrument, Maturity Date	Dec. 31, 2017
Debt Instrument, Interest Rate, Stated Percentage	6.50%
Stock Issued During Period, Shares, Other (in Shares)	350,000
Note Payable Due October 1, 2017 [Member] | Notes Payable, Other Payables [Member]
NOTE 7 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Face Amount (in Dollars)				$ 3,000,000
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
Warrants, Fair Value of Warrnts, Granted (in Dollars)				$ 119,991
Debt Instrument, Term				36 months
Warrant Term				5 years
Share Price (in Dollars per share)				$ 0.48
Fair Value Assumptions, Expected Volatility Rate				355.00%
Fair Value Assumptions, Risk Free Interest Rate				1.64%
Fair Value Assumptions, Expected Term				5 years
Fair Value Assumptions, Expected Dividend Rate				0.00%
Debt Instrument, Unamortized Discount (in Dollars)				$ 115,000
Debt Instrument, Convertible, Remaining Discount Amortization Period				3 years
Note Payable Due October 1, 2017 [Member] | Notes Payable, Other Payables [Member] | Debt Amortization, Year 1 [Member]
NOTE 7 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Periodic Payment (in Dollars)				$ 83,928.57
Debt Instrument, Frequency of Periodic Payment				month
Note Payable Due October 1, 2017 [Member] | Notes Payable, Other Payables [Member] | Debt Amortization, Year 2 [Member]
NOTE 7 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Periodic Payment (in Dollars)				$ 104,910.71
Debt Instrument, Frequency of Periodic Payment				month
Note Payable Due October 1, 2017 [Member] | Notes Payable, Other Payables [Member] | London Interbank Offered Rate (LIBOR) [Member]
NOTE 7 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate				8.00%
Notes Payable Due February 6, 2015 [Member] | Notes Payable, Other Payables [Member]
NOTE 7 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Description				Company paid off these notes in full.
Note Payable Due July 1, 2016 [Member] | Notes Payable, Other Payables [Member]
NOTE 7 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Face Amount (in Dollars)			$ 1,100,000
Class of Warrant or Rights, Granted (in Shares)			2,053,333
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)			$ 0.60
Warrants, Fair Value of Warrnts, Granted (in Dollars)			$ 841,771
Debt Instrument, Interest Rate, Stated Percentage			8.00%
Share Price (in Dollars per share)			$ 0.41
Fair Value Assumptions, Expected Volatility Rate			349.00%
Fair Value Assumptions, Risk Free Interest Rate			1.64%
Fair Value Assumptions, Expected Term			5 years
Fair Value Assumptions, Expected Dividend Rate			0.00%
Debt Instrument, Unamortized Discount (in Dollars)			$ 477,000
Debt Instrument, Convertible, Remaining Discount Amortization Period			18 months
Debt Instrument, Maturity Date, Description			Interest is payable on October 1, 2015
Debt Instrument, Debt Default, Description of Violation or Event of Default			The Company is obligated to issue additional 2,053,333 warrants priced at $0.60/share in the event of a default.
Note Payable Due July 1, 2016 [Member] | Notes Payable, Other Payables [Member] | Debt Amortization, Year 1 [Member]
NOTE 7 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Maturity Date			Jul. 1, 2016
Debt Instrument, Amortization of Debt, Percentage			25.00%
Note Payable Due July 1, 2016 [Member] | Notes Payable, Other Payables [Member] | Debt Amortization, Year 2 [Member]
NOTE 7 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Maturity Date			Apr. 1, 2016
Debt Instrument, Amortization of Debt, Percentage			25.00%
Note Payable Due July 1, 2016 [Member] | Notes Payable, Other Payables [Member] | Debt Amortization, Year 3 [Member]
NOTE 7 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Maturity Date			Jul. 1, 2016
Debt Instrument, Amortization of Debt, Percentage			50.00%
Minimum [Member]
NOTE 7 - LONG-TERM DEBT (Details) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)			$ 0.36		$ 0.36	$ 0.36	$ 0.36
Minimum [Member] | Note Payable Due October 1, 2017 [Member] | Notes Payable, Other Payables [Member]
NOTE 7 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate				2.00%

NOTE 7 - LONG-TERM DEBT (Deta48

NOTE 7 - LONG-TERM DEBT (Details) - Schedule of Long-Term Debt - USD ($)		Dec. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Long term debt		$ 7,071,109	$ 6,090,267
Less: Debt Discount		(585,611)	0
Total		6,485,498	6,090,267
Less: Current maturities		(650,810)	(442,717)
Total long-term debt		5,834,688	5,647,550
Note Payable Due December 31, 2017 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Long term debt	[1]	3,117,538	3,117,538
Note Payable Due October 1, 2017 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Long term debt	[2]	2,853,571	0
Note Payable Due February 6, 2015 #1 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Long term debt	[3]	0	682,500
Note Payable Due February 6, 2015 #2 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Long term debt	[3]	0	704,729
Note Payable Due February 6, 2015 #3 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Long term debt	[3]	0	1,585,500
Note Payable Due July 1, 2016 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Long term debt	[4]	$ 1,100,000	$ 0
[1]	In December 2013, $2 million of the original $5,000,000 Promissory note 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. The warrant was valued using the Black Scholes Option Pricing model and the Company recorded additional interest related to the conversion of debt and grant of warrants of $1,350,000. 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]	In October 2014, the Company entered into a term loan for $3,000,000. 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, as amended, is payable over three years, $83,928.57/month from January 1, 2015 through and including December 1, 2015, and $104,910.71/month from January 1, 2016 through maturity. The Company also issued 250,000 warrants, exercisable at $0.60/share for five years.The Company calculated the fair value of the warrant as $119,991, based on a Black-Scholes Option Pricing Model using the market price of the Company's stock on the date of grant of $0.48, per share; volatility of 355%; a risk-free interest rate of 1.64%; a term of five years and zero dividend and has allocated the value of the warrant over the term note. The allocated value of the warrant of $115,000 has been recorded as a discount on the term note payable and will be amortized over three years as interest expense.
[3]	In October 2014, the Company paid off these notes in full.
[4]	In December 2014, the Company entered into a securities purchase agreement for a senior debenture in the amount of $1,100,000 at 8%. Interest is payable on October 1, 2015 with principal payments of 25% on 1/1/2016, 25% on 4/1/2016 and the remaining 50% on 7/1/2016. The Company issued 2,053,333 warrants priced at $0.60/share. The Company is obligated to issue additional 2,053,333 warrants priced at $0.60/share in the event of a default.

NOTE 7 - LONG-TERM DEBT (Deta49

NOTE 7 - LONG-TERM DEBT (Details) - Schedule of Long-Term Debt (Parentheticals) - Loans Payable [Member]	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Note Payable Due December 31, 2017 [Member]
Debt Instrument [Line Items]
Note payable, due	Dec. 31, 2017	Dec. 31, 2017
Interest at	6.50%	6.50%
Note Payable Due October 1, 2017 [Member]
Debt Instrument [Line Items]
Note payable, due	Oct. 1, 2017	Oct. 1, 2017
Interest at	10.00%	10.00%
Note Payable Due February 6, 2015 #1 [Member]
Debt Instrument [Line Items]
Note payable, due	Feb. 6, 2015	Feb. 6, 2015
Interest at	16.00%	16.00%
Note Payable Due February 6, 2015 #2 [Member]
Debt Instrument [Line Items]
Note payable, due	Feb. 6, 2015	Feb. 6, 2015
Interest at	10.00%	10.00%
Note Payable Due February 6, 2015 #3 [Member]
Debt Instrument [Line Items]
Note payable, due	Feb. 6, 2015	Feb. 6, 2015
Interest at	16.00%	16.00%
Note Payable Due July 1, 2016 [Member]
Debt Instrument [Line Items]
Note payable, due	Jul. 1, 2016	Jul. 1, 2016
Interest at	8.00%	8.00%

NOTE 7 - LONG-TERM DEBT (Deta50

NOTE 7 - LONG-TERM DEBT (Details) - Schedule of Maturities of Long-term Debt - USD ($)	Dec. 31, 2014	Dec. 31, 2013
Schedule of Maturities of Long-term Debt [Abstract]
2,015	$ 1,007,143
2015 (Less: Debt Discount)	(356,333)
2,016	2,107,143
2,017	3,956,823
2016 & 2017 (Less: Debt Discount)	(229,278)
	$ 6,485,498	$ 6,090,267

NOTE 8 - DERIVATIVE LIABILITY51

NOTE 8 - DERIVATIVE LIABILITY/FAIR VALUE (Details) - Embedded Derivative Financial Instruments [Member]	Aug. 30, 2013shares	Oct. 26, 2012USD ($)$ / sharesshares	Dec. 28, 2011USD ($)$ / sharesshares	Dec. 31, 2013USD ($)
NOTE 8 - DERIVATIVE LIABILITY/FAIR VALUE (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	16.00%		16.00%
Debt Instrument, Face Amount		$ 350,000	$ 800,000
Debt Instrument, Term		18 years	18 years
Debt Instrument, Convertible, Conversion Price | $ / shares		$ 0.50	$ 0.50
Class of Warrant or Rights, Granted | shares		583,333	1,333,333
Warrant Term		5 years	5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares		$ 0.50	$ 0.50
Number of Debentures	2
Debt Conversion, Converted Instrument, Shares Issued | shares	4,572,594
Embedded Derivative, No Longer Bifurcated, Amount Reclassified to Stockholders' Equity				$ 632,437

NOTE 8 - DERIVATIVE LIABILITY52

NOTE 8 - DERIVATIVE LIABILITY/FAIR VALUE (Details) - Schedule of Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation	12 Months Ended
	Dec. 31, 2013USD ($)
Schedule of Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Abstract]
Balance as of December 31, 2012	$ 249,164
Loss on derivative	383,273
Reclass to equity	(632,437)
Balance as of December 31, 2013	$ 0

NOTE 9 - STOCKHOLDERS' EQUITY53

NOTE 9 - STOCKHOLDERS' EQUITY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
NOTE 9 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Value, Purchase of Assets	$ 1,200,000
Stock Issued During Period, Value, Issued for Services	120,316	$ 111,715
Stock Issued During Period, Value, Conversion of Convertible Securities		7,115,608
Stock Issued During Period, Value, New Issues	$ 1,124,751	$ 1,632,000
Stock Issued to Acquire Operating Assets [Member]
NOTE 9 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Purchase of Assets	7,519,445	10,700,000
Stock Issued During Period, Value, Purchase of Assets	$ 3,224,750	$ 3,230,000
Shares Issued, Price Per Share	$ 0.57	$ 0.35
Stock Issued for Financing Charges and Earn-out Liabilities [Member]
NOTE 9 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share	$ 0.40	$ 0.32
Stock Issued During Period, Shares, Other	350,000
Stock Issued During Period, Value, Restricted Stock Award, Gross	$ 140,000	$ 376,411
Stock Issued During Period, Shares, Restricted Stock Award, Gross		1,187,419
Stock Issued to Various Non-Affiliated and Independent Contractors and Consultants [Member]
NOTE 9 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share	$ 0.27	$ 0.09
Stock Issued During Period, Value, Restricted Stock Award, Gross		$ 111,715
Stock Issued During Period, Shares, Issued for Services	451,055
Stock Issued During Period, Value, Issued for Services	$ 120,317
Stock Issued During Period, Shares, Restricted Stock Award, Gross		1,253,461
Stock Issued Exercise of Warrants [Member]
NOTE 9 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share	$ 0.60
Stock Issued During Period, Value, Restricted Stock Award, Gross		$ 1,020,000
Stock Issued During Period, Shares, Conversion of Convertible Securities	1,874,584
Stock Issued During Period, Value, Conversion of Convertible Securities	$ 1,124,750
Stock Issued During Period, Shares, Restricted Stock Award, Gross		1,700,000
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.60
Stock Issued for Debt [Member]
NOTE 9 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share		$ 0.32
Stock Issued During Period, Value, Restricted Stock Award, Gross		$ 5,708,621
Stock Issued During Period, Shares, Restricted Stock Award, Gross		16,209,257
Restricted Stock [Member]
NOTE 9 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, New Issues		4,066,667
Stock Issued During Period, Value, New Issues		$ 1,632,000
Sale of Stock, Price Per Share		$ 0.40

NOTE 9 - STOCKHOLDERS' EQUITY54

NOTE 9 - STOCKHOLDERS' EQUITY (Details) - Schedule of Stockholders Equity - shares	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
NOTE 9 - STOCKHOLDERS' EQUITY (Details) - Schedule of Stockholders Equity [Line Items]
Warrants	17,588,761	15,160,012	12,026,678	9,383,611
Warrants, Financing and Stock Subscriptions [Member]
NOTE 9 - STOCKHOLDERS' EQUITY (Details) - Schedule of Stockholders Equity [Line Items]
Warrants	8,579,030	8,150,281
Warrants, Restructuring of Debt, Note Extensions [Member]
NOTE 9 - STOCKHOLDERS' EQUITY (Details) - Schedule of Stockholders Equity [Line Items]
Warrants	2,843,064	2,843,064
Warrants, Management [Member]
NOTE 9 - STOCKHOLDERS' EQUITY (Details) - Schedule of Stockholders Equity [Line Items]
Warrants	4,500,000	2,500,000
Warrants, Debt Conversion [Member]
NOTE 9 - STOCKHOLDERS' EQUITY (Details) - Schedule of Stockholders Equity [Line Items]
Warrants	1,666,667	1,666,667

NOTE 9 - STOCKHOLDERS' EQUITY55

NOTE 9 - STOCKHOLDERS' EQUITY (Details) - Schedule of Warrant Issuances - $ / shares	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Class of Warrant or Right [Line Items]
Balance, Number of Shares (in Shares)	15,160,012	12,026,678	9,383,611
Balance, Weighted Average Exercise Price	$ 0.67	$ 0.52	$ 0.57
Warrants exercised, Number of Shares (in Shares)	(1,874,584)	(1,700,000)
Warrants exercised, Exercise Price	$ 0.60
Warrants exercised, Weighted Average Exercise Price	$ 0.60
Warrants expired, Number of Shares (in Shares)	0	0
Balance, Number of Shares (in Shares)	17,588,761	15,160,012	12,026,678
Balance, Weighted Average Exercise Price	$ 0.67	$ 0.67	$ 0.52
Warrants, Issued with Debt [Member]
Class of Warrant or Right [Line Items]
Warrants issued, Number of Shares (in Shares)	2,303,333		583,333
Warrants issued, Exercise Price	$ 0.60		$ 0.36
Warrants issued, Weighted Average Exercise Price	$ 0.60		$ 0.36
Warrants, Note Extension [Member]
Class of Warrant or Right [Line Items]
Warrants issued, Number of Shares (in Shares)			2,059,734
Warrants issued, Exercise Price			$ 0.36
Warrants issued, Weighted Average Exercise Price			0.36
Warrants, Management [Member]
Class of Warrant or Right [Line Items]
Balance, Number of Shares (in Shares)	2,500,000
Warrants issued, Number of Shares (in Shares)	2,000,000	2,500,000
Warrants issued, Exercise Price	$ 1	$ 0.10
Warrants issued, Weighted Average Exercise Price	$ 1	$ 0.10
Balance, Number of Shares (in Shares)	4,500,000	2,500,000
Warrants, Debt Conversion [Member]
Class of Warrant or Right [Line Items]
Balance, Number of Shares (in Shares)	1,666,667
Warrants issued, Number of Shares (in Shares)		1,666,667
Warrants issued, Exercise Price		$ 1
Warrants issued, Weighted Average Exercise Price		$ 1
Balance, Number of Shares (in Shares)	1,666,667	1,666,667
Warrants, Stock Subscription [Member]
Class of Warrant or Right [Line Items]
Warrants issued, Number of Shares (in Shares)		666,667
Warrants issued, Exercise Price		$ 1
Warrants issued, Weighted Average Exercise Price		1
Minimum [Member]
Class of Warrant or Right [Line Items]
Balance, Exercise Price	$ 0.36	0.36	0.36
Balance, Exercise Price	0.36	0.36	0.36
Maximum [Member]
Class of Warrant or Right [Line Items]
Balance, Exercise Price	1	0.60	0.60
Balance, Exercise Price	$ 1	$ 1	$ 0.60

NOTE 9 - STOCKHOLDERS' EQUITY56

NOTE 9 - STOCKHOLDERS' EQUITY (Details) - Schedule of Warrants Outstanding - $ / shares	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Class of Warrant or Right [Line Items]
Number of Common Stock Equivalents	17,588,761	15,160,012	12,026,678	9,383,611
Warrants, Exercise Price at $0.60 [Member]
Class of Warrant or Right [Line Items]
Number of Common Stock Equivalents	3,692,364
Expiration Date	Oct. 25, 2016
Remaining Contractual Life	1 year 292 days
Exercise Price (in Dollars per share)	$ 0.60
Warrants, Exercise Price at $0.60 #2 [Member]
Class of Warrant or Right [Line Items]
Number of Common Stock Equivalents	1,333,333
Expiration Date	Dec. 26, 2016
Remaining Contractual Life	2 years
Exercise Price (in Dollars per share)	$ 0.60
Warrants, Exercise Price at $0.50 [Member]
Class of Warrant or Right [Line Items]
Number of Common Stock Equivalents	1,000,000
Expiration Date	May 1, 2017
Remaining Contractual Life	2 years 109 days
Exercise Price (in Dollars per share)	$ 0.50
Warrants, Exercise Price at $0.10 [Member]
Class of Warrant or Right [Line Items]
Number of Common Stock Equivalents	1,000,000
Expiration Date	May 1, 2017
Remaining Contractual Life	2 years 109 days
Exercise Price (in Dollars per share)	$ 0.10
Warrants, Exercise Price at $0.60 #3 [Member]
Class of Warrant or Right [Line Items]
Number of Common Stock Equivalents	783,330
Expiration Date	Oct. 25, 2017
Remaining Contractual Life	2 years 292 days
Exercise Price (in Dollars per share)	$ 0.60
Warrants, Exercise Price at $0.70 [Member]
Class of Warrant or Right [Line Items]
Number of Common Stock Equivalents	583,333
Expiration Date	Dec. 31, 2017
Remaining Contractual Life	3 years
Exercise Price (in Dollars per share)	$ 0.70
Warrants, Exercise Price at $0.36 [Member]
Class of Warrant or Right [Line Items]
Number of Common Stock Equivalents	2,059,734
Expiration Date	Dec. 31, 2017
Remaining Contractual Life	3 years
Exercise Price (in Dollars per share)	$ 0.36
Warrants, Exercise Price $0.10 #2 [Member]
Class of Warrant or Right [Line Items]
Number of Common Stock Equivalents	2,500,000
Expiration Date	Jul. 1, 2018
Remaining Contractual Life	3 years 6 months
Exercise Price (in Dollars per share)	$ 0.10
Warrants, Exercise Price at $1.00 #2 [Member]
Class of Warrant or Right [Line Items]
Number of Common Stock Equivalents	1,666,667
Expiration Date	Dec. 31, 2018
Remaining Contractual Life	4 years
Exercise Price (in Dollars per share)	$ 1
Warrants, Exercise Price at $1.00 #3 [Member]
Class of Warrant or Right [Line Items]
Number of Common Stock Equivalents	666,667
Expiration Date	Dec. 31, 2018
Remaining Contractual Life	4 years
Exercise Price (in Dollars per share)	$ 1
Warrants, Exercise Price at $0.60 #4 [Member]
Class of Warrant or Right [Line Items]
Number of Common Stock Equivalents	250,000
Expiration Date	Oct. 28, 2019
Remaining Contractual Life	4 years 292 days
Exercise Price (in Dollars per share)	$ 0.60
Warrants, Exercise Price at $0.60 #5 [Member]
Class of Warrant or Right [Line Items]
Number of Common Stock Equivalents	2,053,333
Expiration Date	Dec. 22, 2019
Remaining Contractual Life	5 years
Exercise Price (in Dollars per share)	$ 0.60

NOTE 10 - COMMITMENTS AND CON57

NOTE 10 - COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	May. 13, 2014	Dec. 31, 2014	Nov. 30, 2013	Jun. 30, 2013	Sep. 30, 2012	Dec. 31, 2014	Dec. 31, 2013
NOTE 10 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Operating Leases, Rent Expense						$ 241,298	$ 206,272
Loss Contingency, Damages Sought, Value	$ 222,000
Loss Contingency, Accrual, Current	$ 123,000
Stock Issued During Period, Value, Other						$ 140,000
Stock Issued for Settlement [Member]
NOTE 10 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Stock Issued During Period, Shares, Other (in Shares)			1,870,270
Stock Issued During Period, Value, Other			$ 692,000
New Jersey Facility [Member]
NOTE 10 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Lessee Leasing Arrangements, Operating Leases, Term of Contract					5 years
Michigan Facility [Member]
NOTE 10 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Lessee Leasing Arrangements, Operating Leases, Term of Contract				5 years
El Segundo, California Facility [Member]
NOTE 10 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Lessee Leasing Arrangements, Operating Leases, Term of Contract		1 year
Irvine, California Facility [Member]
NOTE 10 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Lessee Leasing Arrangements, Operating Leases, Term of Contract		4 years

NOTE 10 - COMMITMENTS AND CON58

NOTE 10 - COMMITMENTS AND CONTINGENCIES (Details) - Schedule of Future Minimum Rental Payments for Operating Leases	Dec. 31, 2014USD ($)
Schedule of Future Minimum Rental Payments for Operating Leases [Abstract]
2,015	$ 251,936
2,016	359,541
2,017	364,471
2,018	328,321
2,019	128,133
	$ 1,432,402

NOTE 11 - INCOME TAXES (Details

NOTE 11 - INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
NOTE 11 - INCOME TAXES (Details) [Line Items]
Operating Loss Carryforwards, Expiration Date	2,036
Operating Loss Carryforwards, Limitations on Use	under regulations of the Internal Revenue Service related to ownership changes are limited under IRC Section 382 to approximately $669,000 per year
Deferred Tax Assets, Gross	$ 3,483,000	$ 9,889,000
Deferred Tax Assets, Valuation Allowance	3,483,000	9,889,000
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	(6,406,000)	3,700,000
Operating Loss Carryforward Subject to Limitation [Member]
NOTE 11 - INCOME TAXES (Details) [Line Items]
Operating Loss Carryforwards	$ 5,291,000
Operating Loss Carryforward Not Subject to Limitation [Member]
NOTE 11 - INCOME TAXES (Details) [Line Items]
Operating Loss Carryforwards		$ 1,894,000

NOTE 11 - INCOME TAXES (Detai60

NOTE 11 - INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Dec. 31, 2014	Dec. 31, 2013
Schedule of Deferred Tax Assets and Liabilities [Abstract]
Amortization of intangibles	$ 1,860,000	$ 7,450,000
Allowance for doubtful accounts	324,000	323,000
Reserve for vacation payroll and legal settlement	79,000	0
Net operating loss	1,220,000	2,116,000
	3,483,000	9,889,000
Valuation allowance	(3,483,000)	(9,889,000)
Net deferred tax asset	$ 0	$ 0

NOTE 11 - INCOME TAXES (Detai61

NOTE 11 - INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Expected Federal tax rate	(34.00%)	(34.00%)
Expected state tax rate, net of Federal effect	(6.00%)	(6.00%)
Change in valuation allowance	40.00%	40.00%
	0.00%	0.00%

NOTE 12 - FOREIGN OPERATIONS (D

NOTE 12 - FOREIGN OPERATIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Disclosure Text Block Supplement [Abstract]
Payments To Foreign Suppliers	$ 6,749,000	$ 5,031,300
Accounts Payable, Other	$ 630,000	$ 384,000

NOTE 12 - FOREIGN OPERATIONS 63

NOTE 12 - FOREIGN OPERATIONS (Details) - Long-term Purchase Commitment - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	$ 6,749,000	$ 5,031,300
Client Delivery and Support [Member]
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	2,688,316	1,605,857
Platform Development [Member]
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	1,890,000	1,630,000
Sales Support [Member]
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	150,530	82,189
Back Office Support [Member]
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	1,642,892	1,410,662
Research and Development Arrangement [Member]
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	$ 377,262	$ 302,592

NOTE 13 - SUBSEQUENT EVENTS (De

NOTE 13 - SUBSEQUENT EVENTS (Details) - USD ($)	Jan. 23, 2015	Jan. 01, 2015	Mar. 31, 2015	Dec. 31, 2013	Dec. 31, 2014
NOTE 13 - SUBSEQUENT EVENTS (Details) [Line Items]
Payments to Acquire Businesses, Gross				$ 1,550,000
Business Combination, Contingent Consideration Arrangements, Description				Each of the acquisitions include certain contingent consideration arrangements that require quarterly cash payments beginning June 30, 2013 through March 31, 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 was 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, Liability, Current				$ 1,222,312	$ 0
Board of Directors Chairman [Member] | Subsequent Event [Member]
NOTE 13 - SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures (in Shares)			50,000
Brainchild Corporation [Member] | Subsequent Event [Member]
NOTE 13 - SUBSEQUENT EVENTS (Details) [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired		100.00%
Payments to Acquire Businesses, Gross	$ 199,438	$ 500,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares)		250,000
Business Acquisition, Buy Back Period		36 months
Business Acquisition, Common Stock Buy Back, Guanteed Valuation (in Dollars per share)		$ 2
Business Combination, Consideration Transferred, Liabilities Incurred		$ 1,000,000
Debt Instrument, Term		36 months
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Business Combination, Contingent Consideration Arrangements, Description		Agreement calls for a performance based earn-out of up to $400,000, as defined, to be paid on a semi-annual basis on January 1 and July 1 each year based on actual cash received from the sale of units during the period. The Seller has the option to receive any or all of the earn-out payment in common stock of the Company priced at a five trading day average price, as defined.
Business Combination, Contingent Consideration, Liability, Current		$ 400,000

NOTE 13 - SUBSEQUENT EVENTS (65

NOTE 13 - SUBSEQUENT EVENTS (Details) - Schedule of Business Acquisitions, by Acquisition [Table Text Block] - USD ($)	Jan. 23, 2015	Jan. 01, 2015	Dec. 31, 2013
Business Acquisition [Line Items]
Cash			$ 1,550,000
Common stock, 250,000 shares (at $0.57, per share)			3,230,000
Contingent earn-out payments			1,007,313
Total consideration			7,680,000
Recognized amounts of identifiable assets acquired and Liabilities assumed:
Accounts payable and accrued liabilities			(1,832,000)
Long-term debt			(3,268,000)
Sub-Total			$ 7,680,000
Brainchild Corporation [Member] | Subsequent Event [Member]
Business Acquisition [Line Items]
Cash	$ 199,438	$ 500,000
Subordinated debt		1,000,000
Common stock, 250,000 shares (at $0.57, per share)		142,500
Contingent earn-out payments		400,000
Total consideration		2,042,500
Recognized amounts of identifiable assets acquired and Liabilities assumed:
Cash		31,164
Customer lists/Technology intangibles, net		649,265
Inventory		90,442
Deposits		2,000
Accounts receivable		121,715
Fixed assets, net of accumulated depreciation		12,045
Accounts payable and accrued liabilities		(151,774)
Long-term debt		(199,438)
Sub-Total		555,419
Excess of purchase price allocated to intangible assets		1,487,081
Total		$ 2,042,500

NOTE 13 - SUBSEQUENT EVENTS (66

NOTE 13 - SUBSEQUENT EVENTS (Details) - Schedule of Business Acquisitions, by Acquisition [Table Text Block] (Parentheticals)	Jan. 01, 2015$ / shares
Brainchild Corporation [Member] | Subsequent Event [Member]
Business Acquisition [Line Items]
Common stock, per share	$ 0.57