Quadrant 4 System (QFOR) 10-Q 16 May 16 2016 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2016	May. 16, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	Quadrant 4 System Corp
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		108,861,774
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	Mar. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Current Assets
Cash	$ 198,805	$ 246,492
Accounts and unbilled receivables (net of allowance for doubtful accounts of $550,000 and $550,000 at March 31, 2016 and December 31, 2015, respectively)	12,682,745	9,555,725
Inventory	75,108	95,400
Prepaid license expense	1,550,000	0
Other current assets	144,014	148,076
Total current assets	14,650,672	10,045,693
Long-term assets
Intangible assets, customer lists and technology stacks – net	10,498,508	11,566,643
Goodwill	2,004,600	2,004,600
Equipment under capital lease – net	344,026	366,961
Equipment – net	156,721	168,169
Other Long-term assets
Software development costs – net	12,351,082	11,357,524
Deferred financing costs – net	296,077	356,979
Deferred licensing and royalty fees – net	900,000	960,000
Other assets	315,533	327,329
TOTAL ASSETS	41,517,219	37,153,898
Current Liabilities
Accounts payable and accrued expenses	6,592,890	5,652,257
Deferred licensing revenue	3,100,000	0
Note payable – revolver	9,614,046	7,601,904
Earn outs payable	319,531	343,075
Current obligation under capital lease	154,903	152,640
Current maturities - long term debt, net of debt discount of $117,833	2,409,019	2,637,344
Total current liabilities	22,190,389	16,387,220
Non-current obligation under capital lease	122,309	162,149
Long-term debt, less current maturities, net of debt discount of $22,362	4,110,851	4,338,763
Total liabilities	26,423,549	20,888,132
Stockholders' Equity
Common stock - $0.001 par value; authorized: 200,000,000 shares: issued and outstanding 108,861,774 and 108,861,774 shares at March 31, 2016 and December 31, 2015, respectively	108,862	108,862
Additional paid-in capital	35,201,076	35,194,180
Accumulated deficit	(20,216,268)	(19,037,276)
Total stockholders' equity	15,093,670	16,265,766
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 41,517,219	$ 37,153,898

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Allowance for doubtful accounts (in Dollars)	$ 550,000	$ 550,000
Current maturities - long term debt, debt discount (in Dollars)	117,833
Long-term debt, less current maturities, debt discount (in Dollars)	$ 22,362
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	108,861,774	108,861,774
Common stock, shares outstanding	108,861,774	108,861,774

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015
Revenue		$ 11,938,599	$ 13,638,646
Cost of revenue		7,818,539	8,346,313
Gross Margin		4,120,060	5,292,333
Operating expenses:
General and administrative expenses		(3,064,781)	(2,799,340)
Research and Development		(290,577)	(570,228)
Amortization, depreciation and impairment expense		(1,481,387)	(1,321,259)
Interest expense		(462,307)	(515,229)
Total		(5,299,052)	(5,206,056)
Net (loss)/income before income taxes		(1,178,992)	86,277
Provision for income taxes		0	0
Net (loss)/income		$ (1,178,992)	$ 86,277
Net (loss)/income per common share – basic (in Dollars per share)	[1]
Net (loss)/income per common share – fully diluted (in Dollars per share)	[1]
Weighted average common shares – basic (in Shares)		108,861,774	102,661,773
Weighted average common shares – fully diluted (in Shares)		108,861,774	107,560,282
[1]	Less than $0.01, per share

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Cash flows from operating activities:
Net (loss)/income	$ (1,178,992)	$ 86,277
Adjustments to reconcile net (loss)/income to net cash used in operating activities:
Amortization, impairment and depreciation expense	1,481,387	1,321,259
Deferred license cost	60,000	60,000
Provision for doubtful accounts	0	56,365
Issuance of warrants for services/debentures	6,896	25,823
Changes in assets and liabilities, net of the effect of the acquisitions
Accounts and unbilled receivables	(3,127,020)	(1,266,830)
Inventory	20,292	(103,133)
Other current assets	(241,244)	(145,943)
Prepaid license expense	(1,550,000)	0
Software development costs	(1,311,078)	(1,788,157)
Common stock payable	0	52,500
Deferred finance costs	60,902	60,901
Other assets	196,201	261,392
Obligation under capital lease	(37,577)	423,514
Deferred licensing revenue	3,100,000	0
Accounts payable and accrued expenses	917,089	356,357
Net cash used in operating activities	(1,603,144)	(599,675)
Cash flows from investing activities:
Purchase of equipment	(448)	(465,730)
Acquisition of assets (net of assets assumed of $104,700, notes payable assumed of $1,000,000, contingent payments of $400,000 and issuance of common stock of $142,500)	0	(469,728)
Net cash used in investing activities	(448)	(935,458)
Cash flows from financing activities:
Borrowings on revolver	11,672,868	11,687,082
Repayments of revolver	(9,660,726)	(12,034,853)
Payments of long-term debt	(456,237)	(162,702)
Net cash provided by/(used in) financing activities	1,555,905	(510,473)
Net decrease in cash	(47,687)	(2,045,606)
Cash - beginning of period	246,492	2,285,557
Cash - end of period	198,805	239,951
Cash paid for:
Interest	348,699	260,297
Income Taxes	0	0
Supplemental disclosure for Investing activities:
Equity issued for acquisition of assets	$ 0	$ 142,500

NOTE 1 - ORGANIZATION AND OPERA

NOTE 1 - ORGANIZATION AND OPERATIONS	3 Months Ended
	Mar. 31, 2016
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, 2013. The Company generates revenue from clients located mostly in North America operating out of multiple office locations in the United States. In addition, the Company’s revenues are derived from a few select industries pertaining to information technology, consulting, professional services and vertical cloud platforms that include a large number of participants and are subject to rapid change. Operations The Company is engaged in the Information Technology sector as a provider of Software-as-a-Service (SaaS) systems to the health insurance (QBIX/QHIX), media (QBLITZ) and education (QEDX) verticals (collectively “Platforms”). 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”). Consulting and Solutions are grouped together as “Services”. The Company generates revenues principally from two broad segments, namely Services and Platforms. The Services component includes Consulting that bills on a time & material basis; Solutions that bills on time & material basis; and managed services that bills fixed monthly fees and provides pre-determined services. The Platform segment bills on transaction basis such as per member per month enrolled for the QBIX/QHIX; per bandwidth consumed for the QBLITZ; and per student per month for the QEDX platforms. The QBIX revenue stream started in 2015. The Company anticipates to increase the Platform based revenues during the end of 2016.

NOTE 2 - BASIS OF PRESENTATION

NOTE 2 - BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block [Abstract]
Business Description and Basis of Presentation [Text Block]	NOTE 2 – BASIS OF PRESENTATION The accompanying unaudited condensed consolidated financial statements and related notes have been prepared in accordance with the United States generally accepted accounting principles (“GAAP”) and with the applicable rules and regulations of the Securities and Exchange Commission. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements presentation. In the opinion of the management, all adjustments (consisting of normal recurring accruals) considered necessary to present fairly the financial position, results of operations and cash flows for interim financial statements have been included. This form 10-Q should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2015. Interim results are not necessarily indicative of the results for the fiscal year ending December 31, 2016. 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. As of January 1, 2016, DialedIn Corporation, a wholly owned subsidiary has been merged with Quadrant 4 System Corporation. All intercompany transactions for 2016 have been eliminated.

NOTE 3 _ SUMMARY OF SIGNIFICANT

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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 software development cost, 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. 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. 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 16). 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. Maintenance and repairs are charged to operating expenses as they are incurred. Improvements and betterments, which extend the lives of the assets, are capitalized. The cost and accumulated depreciation of assets retired or otherwise disposed of are removed from the appropriate amounts and any profit or loss on the sale or disposition of assets is credited or charged to income. Inventory Inventory consists primarily of manufactured and preassembled units ready for distribution. Inventory is stated at the lower of cost (first-in, first-out) or market. In evaluating whether inventory is stated lower of cost or market, management considers such factors as the amount of inventory on hand and the distribution channel, the estimated time to sell such inventory, and the current market conditions. Adjustments to reduce inventory to its net realizable value are charged to cost of goods sold. 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 with the September 30, 2015 quarter. 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 years ranging from 2 to 5 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 years ranging from 2 to 7 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 components of the product or process have been completed are capitalized as software development costs. Capitalized amounts are amortized on a straight-line basis over periods ranging up to five years and are recorded in amortization expense which started during 2015 when certain of the platforms first became available for sale. The Company performs reviews at each balance sheet date 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. The Companies Product Development and R&D are carried out by both our employees in the US as well as outsourced contractors in India. The US employees mainly focus on the domain, market relevance, feasibility and possible pilots/prototypes. The Indian contractors mostly focus on execution in terms of software development and testing. 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. The Company also incurs certain expenses towards the licensing of its platforms and may include special software development costs, testing and commissions. 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 10). 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 deferred licensing fee is being amortized over a period of five years. Deferred Licensing Revenue The Company may enter into agreements to license its software platforms and may receive upfront fees as an advance. These fees will be recognized as revenues when the client accepts the delivery of such licenses. 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 March 31, 2016 and 2015. 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. Goodwill In connection with the Company’s acquisitions, valuations are usually completed to determine the allocation of the purchase prices. The factors considered in the valuations include data gathered as a result of the Company’s due diligence in connection with the acquisitions, projections for future operation, and data obtained from third-party valuation specialists as deemed appropriate. Goodwill represents the future economic benefits of a business combination measured as the excess purchase price over the fair market value of net assets acquired. Goodwill and intangible assets acquired in a purchase business combination and determined to have an indefinite useful life are not amortized, but tested for impairment at least annually or more frequently if events and circumstances exists that indicate that a goodwill impairment test should be performed. The Company has selected December 31 as the date to perform the annual impairment test. Intangible assets with definite useful lives are amortized over their estimated useful lives to their estimated residual values. 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. The Company specifically recognizes three kinds of revenues: 1. Time & material - consulting and project engagements fall in this category and revenues are recognized when the client signs and approves the time sheet of consultants who have completed work on their assignment. 2. Managed services – engagements where the Company bills a fixed contracted amount per billing period for the defined services provided such as software maintenance, break-fix and hosting services. The client provides no acknowledgement of delivery since the agreed upon service level agreements determine any service deficiencies. Any service deficiencies are addressed within the normal course of the engagement. Since the revenue is not subject to forfeiture, refund or other concession and all delivery obligations are fulfilled and the fee is fixed and determinable, the Company follows the guidance under FASB ASC 985-605 to recognize the revenues. 3. Software As A Service – subscription revenues for using the Company’s software platforms will fall in this category. The Company recognizes the revenues for each period using the starting and ending average of subscriber fees during the billing period. The objective of the period average is to accommodate frequent changes such as new hires, terminations, and/or births/deaths on our QHIX health insurance platform. Our platforms automatically determine the average users and no further acknowledgement is required from the clients to recognize these revenues. As of March 31, 2016 and 2015, the Company does not have any multiple-element revenue streams. 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/(Income) per Common Share Basic (loss)/income 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 three months ended March 31, 2016 there were 5,543,519 potentially dilutive securities that were not included in the calculation of weighted-average common shares outstanding since it was anti-dilutive. For the three months ended March 31, 2015, there were 4,898,508 potentially dilutive securities that were included in the calculation of weighted-average common shares outstanding. 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. The Company’s largest customer represented 11.7% and 17.8% of consolidated revenues and 24.9% and 17.6% of accounts receivable as of and for the three months ended March 31, 2016 and 2015, respectively. The Company had a customer that represented 24.9% and one at 12% of the total accounts receivable as of March 31, 2016, while one customer had 17.6% of the total accounts receivable as of March 31, 2015. The Company’s largest vendor represented 46% and 26% of total vendor payments for the quarters ended March 31, 2016 and 2015, respectively. Recent Accounting Pronouncements In November 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-17 , Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes In September 2015, the FASB issued ASU 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustment In April 2015, the FASB issued ASU 2015-03, Interest — Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs In November 2015, the FASB issued ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes. The amendments in this ASU require that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial positions. The amendments in this ASU are effective for financial statements issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Earlier application is permitted for all entities as of the beginning of an interim or annual reporting period. The amendments in this ASU may be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods permitted. In February 2016, the FASB issued ASU 2016-02, Leases, which ls intended to improve financial reporting for lease transactions by increasing transparency and comparability among organizations. The guidance in ASU No. 2016-02 requires a lessee to recognize the following at the commencement date for all leases with lease terms of more than 12 months: (i) a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis, and (ii) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The guidance in ASU No 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, with early adoption permitted. Management is currently assessing the impact the guidance will have upon adoption. Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated financial statements.

NOTE 4 - ACQUISITIONS

NOTE 4 - ACQUISITIONS	3 Months Ended
	Mar. 31, 2016
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	NOTE 4 – ACQUISITIONS Brainchild Corporation 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; issued 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. As of March 31, 2016, the Company has paid $80,469 as performance based earn-out in cash. 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. On January 20, 2015, the Company merged Brainchild with its parent. DialedIn Corporation On December 1, 2015, the Company acquired 100% shares of DialedIn Corporation and merged it with the Company. DialedIn built a platform to create, distribute and track enterprise communications. DialedIn’s platform allows organizations to better communicate internally and improve sales and marketing communications by developing web-based, interactive communications and provides in-depth insights into audience engagement. The Company issued 4,000,000 shares of the Company’s common stock, valued at $760,000, in exchange for all the assets and liabilities of DialedIn Corporation. Each outstanding share of stock of DialedIn was cancelled and converted into the right to receive stock of the Company as defined. The following unaudited proforma summary presents consolidated information of the Company as if these business combinations occurred on January 1, 2015. December 31, 2015 Gross Sales: $ 52,248,554 Net Loss: $ (1,605,980 ) The Company calculated the significance of the acquisition based upon the past five year’s losses and determined that audited financial statements were not required. DUS Corporation Effective October 1, 2015, the Company entered into an asset purchase agreement with DUS Corporation to acquire certain assets, properties and rights connected with the Intelligent Help Desk business, subject to certain liabilities totaling $2,950,000, for 500,000 shares of the Company’s stock valued at $75,000. The business provides help desk support services for purchasers of hardware and software solutions. The seller agreed to a non-compete clause for a period of three years. The Company obtained a valuation report from a consultant who it hired to perform the allocation of the DUS purchase price. Since the Company recorded goodwill of $2,004,600 in connection with its acquisition of DUS on October 1, 2015, the Company has determined that no impairment testing was deemed necessary at March 31, 2016. The table below 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 from the acquisitions: Brainchild DialedIn DUS Total Cash $ 500,000 $ - $ - $ 500,000 Subordinated debt 1,000,000 - - 1,000,000 Common stock 142,500 760,000 75,000 977,500 Contingent earn-out payments 400,000 - - 400,000 $ 2,042,500 $ 760,000 $ 75,000 $ 2,877,500 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash $ 30,272 $ 98,962 $ - $ 129,234 Customer lists/Technology intangibles, net 649,265 695,339 - 1,344,604 Inventory 90,442 - - 90,442 Deposits 2,000 7,163 - 9,163 Accounts receivable 121,715 33,318 - 155,033 Fixed assets 12,045 3,676 75,000 90,721 Accounts payable and accrued liabilities (151,774 ) (161,398 ) (2,950,000 ) (3,263,172 ) Sub total 753,965 677,060 (2,875,000 ) (1,443,975 ) Excess of purchase price allocated to intangible assets 1,288,535 82,940 945,400 2,316,875 Excess of purchase price allocated to Goodwill - - 2,004,600 2,004,600 Total $ 2,042,500 $ 760,000 $ 75,000 $ 2,877,500

NOTE 5 - INTANGIBLE ASSETS OF C

NOTE 5 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block [Abstract]
Intangible Assets Disclosure [Text Block]	NOTE 5 – INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS As of March 31, 2016 and December 31, 2015, intangible assets consisted of the following: March 31, 2016 December 31, 2015 Gross Accumulated amortization Balance Gross Accumulated amortization Balance Customer list Services $ 24,217,238 $ (21,508,194 ) $ 2,709,044 $ 24,217,238 $ (21,129,178 ) $ 3,088,060 Education 290,670 (112,675 ) 217,955 290,670 (58,140 ) 232,530 Media 1,639,750 (1,264,808 ) 414,902 1,639,750 (1,169,008 ) 470,742 26,147,658 (22,885,677 ) 3,261,981 26,147,658 (22,356,326 ) 3,791,332 Technology stack Services $ 7,237,637 $ (5,164,501 ) $ 2,073,136 $ 7,237,637 $ (4,892,300 ) $ 2,345,337 Education 1,647,130 (294,135 ) 1,352,995 1,647,130 (235,308 ) 1,411,822 Health 175,000 (81,237 ) 93,763 175,000 (74,988 ) 100,012 Media 5,642,171 (1,925,538 ) 3,716,633 5,642,171 (1,724,031 ) 3,918,140 14,701,938 (7,465,411 ) 7,236,527 14,701,938 (6,926,627 ) 7,775,311 Total $ 40,849,596 $ (30,351,088 ) $ 10,498,508 $ 40,849,596 $ (29,282,953 ) $ 11,566,643 For the three months ending March 31, 2016, the change in intangible assets was as follows: Balance, January 1, 2016 $ 11,566,643 Additions - Impairment of assets (80,000 ) Amortization (988,135 ) Balance, March 31, 2016 $ 10,498,508 For three months ending March 31, 2016 and 2015, amortization expense was $988,135 and $1,293,930, respectively.

NOTE 6 - SOFTWARE DEVELOPMENT C

NOTE 6 - SOFTWARE DEVELOPMENT COSTS	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block Supplement [Abstract]
Other Assets Disclosure [Text Block]	NOTE 6 – SOFTWARE DEVELOPMENT COSTS The Company specifically recognizes capitalized software costs by its product platforms as follows: March 31, 2016 December 31, 2015 Gross Accumulated amortization Balance Gross Accumulated amortization Balance QBIX $ 1,527,060 $ (381,765 ) $ 1,145,295 $ 1,527,060 $ (305,412 ) $ 1,221,648 QHIX 4,823,355 (241,167 ) 4,582,188 4,823,355 - 4,823,355 QBLITZ 4,480,283 - 4,480,283 3,879,899 - 3,879,899 QEDX 2,039,316 - 2,039,316 1,432,622 - 1,432,622 QWEX 104,000 - 104,000 $ 12,974,014 $ (622,932 ) $ 12,351,082 $ 11,662,936 $ (305,412 ) $ 11,357,524 For the three months ending March 31, 2016, the change in Software Development costs was as follows: Balance, January 1, $ 11,357,524 Additions 1,311,078 Impairment of assets - Amortization (317,520 ) Balance, March 31, $ 12,351,082 For three months ending March 31, 2016 and 2015, amortization expense on software development cost was $317,520 and $nil, respectively. The Company began amortizing the QBIX platform development costs in 2015 and QHIX platform from the first quarter of 2016. Based on revised estimates, the Company anticipates the QEDX platform to be offered for sale starting in the first quarter of 2017 and for QBLITZ platform starting in year 2018.

NOTE 7 - INVENTORY

NOTE 7 - INVENTORY	3 Months Ended
	Mar. 31, 2016
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	NOTE 7 – INVENTORY Inventory consists of the following: Description March 31, 2016 December 31, 2015 Hardware Assessment Devices $ 62,646 $ 82,574 Display Devices 9,431 9,431 Accessories – Power adaptors & Cables 3,031 3,395 $ 75,108 $ 95,400

NOTE 8 - EQUIPMENT

NOTE 8 - EQUIPMENT	3 Months Ended
	Mar. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 8 – EQUIPMENT Equipment consists of the following: Description of Cost March 31, 2016 December 31, 2015 Furniture & fixtures $ 35,993 $ 35,993 Leasehold improvements 33,311 33,311 Computing equipment 594,768 594,319 Total 664,072 663,623 Less: Accumulated depreciation (163,325 ) (128,493 ) Balance $ 500,747 $ 535,130 Description March 31, 2016 December 31, 2015 Equipment – net $ 156,721 $ 168,169 Equipment under capital lease – net 344,026 366,961 $ 500,747 $ 535,130 Depreciation expense was $34,832 and $27,329 for the three months ended March 31, 2016 and 2015, respectively.

NOTE 9 - SOFTWARE LICENSING

NOTE 9 - SOFTWARE LICENSING	3 Months Ended
	Mar. 31, 2016
Contractors [Abstract]
Long-term Contracts or Programs Disclosure [Text Block]	NOTE 9 – SOFTWARE LICENSING On March 2, 2016 the Company signed an agreement to grant a perpetual license for the source code of its QHIX platform (‘Licensed Software’) to a major software and services firm (‘Licensee’) who will serve as the Company’s channel partner. The Licensee provides health claims processing systems to over 400 health plans/payors and health care providers across the country covering over 150 million members. This agreement provides an exclusivity to the licensee in certain segments of the market, provided the licensee meets certain performance requirements. Under this agreement, the licensee will pay the Company an upfront cash payment of $3.1 million which has been recorded as deferred licensing revenue at March 31, 2016 in addition to quarterly royalty payments based on the revenues they generate by deploying the Licensed Software. The Royalty payment agreement calls for the licensee to pay up to $90 million to the Company by sharing revenue generated from the sale of Licensed Software. The perpetual license will be considered fully paid when the Company receives from the licensee a total of $90 million in royalties. In addition to the upfront payment and royalty per this agreement, the Company will also receive annual fees for maintenance, support and upgrades; and professional fees for services such as implementation of QHIX and other related services. While upfront payment is guaranteed, the Company may not receive the full stipulated maximum royalty payments from this agreement. Certain market conditions, performance of the Licensee, and that of the Company’s QHIX platform will determine the total royalty payments the Company will receive. The Company will issue 3 million warrants to the Licensee to purchase common shares of the Company at $0.75/share. These warrants vest in steps over a three year period based on the Licensee’s performance in terms of the number of lives subscribed on the platform, as defined.

NOTE 10 - NOTE PAYABLE - REVOLV

NOTE 10 - NOTE PAYABLE - REVOLVER	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block [Abstract]
Short-term Debt [Text Block]	NOTE 10 – 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, 2015, the Company has borrowings of $7,601,904 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 March 31, 2016 and December 31, 2015, the Company is in compliance with the two specific financial covenants. In addition, the Company entered into a term loan commitment with the lender for $3,000,000. 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 three months ending March 31, 2016 and 2015 on the deferred financing costs is $35,346 and $35,346 ,

NOTE 11 - LONG-TERM DEBT

NOTE 11 - LONG-TERM DEBT	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block [Abstract]
Long-term Debt [Text Block]	NOTE 11 – LONG-TERM DEBT Long-term debt consisted of the following: March 31, 2016 December 31, 2015 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) 1,510,714 1,825,447 Note payable due July 1, 2016, plus interest at 8% per annum (c) 924,000 1,232,000 Note payable due December 31, 2017, plus interest at 8% per annum (d) 1,000,000 1,000,000 Note payable due September 23, 2018, plus interest at 6.7% per annum (e) 27,813 30,400 Convertible debentures due December 31, 2018, plus interest at 9% per annum (Note 12) 80,000 - 6,660,065 7,205,385 Less: Debt Discount (140,195 ) (229,278 ) Total 6,519,870 6,976,107 Less: Current maturities; net of debt discount (2,409,019 ) (2,637,344 ) Total long-term debt $ 4,110,851 $ 4,338,763 (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 December 2014, the Company entered into a securities purchase agreement for a senior debenture in the amount of $1,232,000 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. (d) In January 2015, the Company issued a subordinated note for $1,000,000 with an interest rate of 8% to be amortized quarterly over eighteen months beginning July 1, 2016. (e) On September 23, 2015, the Company issued an unsecured note for $32,898 at an interest rate of 6.7%, payable over 36 months.

NOTE 12 - CONVERTIBLE DEBENTURE

NOTE 12 - CONVERTIBLE DEBENTURES	3 Months Ended
	Mar. 31, 2016
Convertible Debt [Abstract]
Convertible Debt [Text Block]	NOTE 12 – CONVERTIBLE DEBENTURES In January 2016, the Company offered to accredited investors three-year, 9% convertible debentures (“Notes”) in the aggregate principal amount of up to $5,000,000. Each convertible debenture is comprised of a convertible debenture which is payable or convertible to shares of common stock of the Company at a conversion price equal to $0.70 per share. Each holder of a Note will receive a detachable warrant to purchase common stock of the Company with an exercise price of $0.75 per share equal to 20% of the number of shares issued at conversion. Each warrant will have a term of one year post repayment or voluntary conversion, provided that the right to exercise the warrant will terminate upon the sale of all or substantially all of the assets of the Company or a merger of the Company, as defined. The Company received $80,000 as of March 31, 2016 towards these debentures and has kept the subscriptions open. In accordance with applicable accounting guidance, the fair value of the conversion feature of the debentures and the warrants are bifurcated from the host instrument and recognized at fair value as a derivative liability on the Company’s consolidated balance sheet. The fair value of the warrants was calculated using the Black-Scholes model and was initially calculated as $6,857. After the allocation of proceeds between the warrants and debt were made, the calculation of the fair value of the conversion price was noted to exceed the fair value of the trading value of the stock and no derivative liability will be recorded at the inception of the note. The discount due to the fair value of the warrants will be recognized as additional interest expense over the term of the debenture. In April 2016, the Company amended the terms of the convertible debentures. Each convertible debenture is comprised of a convertible debenture which is payable or convertible to shares of common stock of the Company at a conversion price equal to $0.375 per share. Each holder of a Note will receive a detachable warrant to purchase common stock of the Company with an exercise price of $0.55 per share. Each warrant will have a term of one year post repayment or voluntary conversion, provided that the right to exercise the warrant will terminate upon the sale of all or substantially all of the assets of the Company or a merger of the Company, as defined. Under the amended terms, the Company has received additional $389,955 as of the date of this filing.

NOTE 13 - FAIR VALUE

NOTE 13 - FAIR VALUE	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block [Abstract]
Derivatives and Fair Value [Text Block]	NOTE 13 – 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. As of March 31, 2016 and December 31, 2015, the Company did not have any assets and or liabilities subject to the fair value hierarchy.

NOTE 14 - STOCKHOLDERS' EQUITY

NOTE 14 - STOCKHOLDERS' EQUITY	3 Months Ended
	Mar. 31, 2016
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 14 – 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 There was no common stock sales during the quarter ended March 31, 2016.

NOTE 15 - COMMITMENTS AND CONTI

NOTE 15 - COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 15 – COMMITMENTS AND CONTINGENCIES Operating Leases: The Company has entered into office leases at various locations as follows: Date Term (Years) Location Expiration 09/2012 5 NJ 08/31/2016 06/2013 5 MI 10/31/2018 07/2014 3 GA 08/31/2017 06/2015 7 IL 12/31/2022 The Company also added certain facilities (CA, FL and NY) on a month to month basis. As of March 31, 2016 the Company’s future minimum lease payments are as follows: Year Ending March 31, Amount 2017 $ 162,871 2018 122,521 2019 59,533 2020 and beyond 25,520 $ $370,445 Rent Expense for the three months ended March 31, 2016 and 2015 were $62,634 and $78,544, respectively. Capital Lease: Effective February 1, 2015, the Company entered into a business lease agreement for computer hardware equipment with monthly payments of $13,926 for a term of three years with a $1.00 end-of term purchase option. In accordance with FASB ASC 840, Leases, the Company has recorded this capital lease asset and capital lease obligation initially at an amount equal to the present value at the beginning of the lease term of minimum lease payments. As of March 31, 2016, the equipment of $458,701 less accumulated depreciation of $114,675 had a net book value of $344,026. The following is a schedule of future minimum lease payments as of March 31, 2016. Year ending March 31, 2017 $ 167,114 2018 $ 125,336 Total minimum lease payments $ 292,450 Less: amount representing interest $ (15,238 ) Present value of net minimum lease payments, presented as current and non-current obligations under capital leases of $154,903 and $122,309, respectively. $ 277,212 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 at the earliest, pending a ruling from the Appellate court. The case has been fully briefed at the Appellate level but no hearing on the matter has been set. In response to the claim, the Company has recorded an accrual in the event of legal settlement in the amount of $123,000. As of the date of this filing, the Plaintiff lost the case on NJ jurisdictional basis and have appealed in CA. The main case is on hold until the Appellate court rules. 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 16 - FOREIGN OPERATIONS

NOTE 16 - FOREIGN OPERATIONS	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block Supplement [Abstract]
Commitments Disclosure [Text Block]	NOTE 16 – FOREIGN OPERATIONS The Company’s headquarters and operations are located in the United States. However, the Company does have a key supplier and subcontractor known as Quadrant 4 Software Solutions (Pvt.) Limited located in India. The Company has no ownership, directly or indirectly, in the key supplier and subcontractor. The key supplier and subcontractor is owned 100% by Stonegate Holdings LLC, Yorkshire, UK which is also unrelated to the Company either directly or indirectly. The Company also markets its activities through the key supplier and subcontractor. The India based supplier billed the Company $2,040,000 and $2,070,000 for the quarters ended March 31, 2016 and 2015, respectively. The Company owed the India based supplier $1,975,000 and $700,000 as of March 31, 2016 and December 31, 2015, respectively. The Company has entered into a long term master services agreement with its India key supplier and subcontractor that ends on December 31, 2018 with customary options for termination with a 30 day notice. The India key supplier and subcontractor provides captive services to the Company and is paid on a cost plus basis. The Company is the sole customer of the key supplier and subcontractor. The Company paid the following amounts to the India key supplier and subcontractor for providing different classes of services: Three Months Ending Three Months Ending Description of Cost March 31, 2016 March 31, 2015 Client delivery and support $ 830,190 $ 874,540 Platform development (capitalized by the Company) 585,000 585,000 Sales support 64,990 44,790 Back office support 487,410 461,960 Research & Development 72,410 103,710 $ 2,040,000 $ 2,070,000

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
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 software development cost, 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. 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.
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 16). 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. Maintenance and repairs are charged to operating expenses as they are incurred. Improvements and betterments, which extend the lives of the assets, are capitalized. The cost and accumulated depreciation of assets retired or otherwise disposed of are removed from the appropriate amounts and any profit or loss on the sale or disposition of assets is credited or charged to income.
Inventory, Policy [Policy Text Block]	Inventory Inventory consists primarily of manufactured and preassembled units ready for distribution. Inventory is stated at the lower of cost (first-in, first-out) or market. In evaluating whether inventory is stated lower of cost or market, management considers such factors as the amount of inventory on hand and the distribution channel, the estimated time to sell such inventory, and the current market conditions. Adjustments to reduce inventory to its net realizable value are charged to cost of goods sold.
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 with the September 30, 2015 quarter. 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 years ranging from 2 to 5 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 years ranging from 2 to 7 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 components of the product or process have been completed are capitalized as software development costs. Capitalized amounts are amortized on a straight-line basis over periods ranging up to five years and are recorded in amortization expense which started during 2015 when certain of the platforms first became available for sale. The Company performs reviews at each balance sheet date 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. The Companies Product Development and R&D are carried out by both our employees in the US as well as outsourced contractors in India. The US employees mainly focus on the domain, market relevance, feasibility and possible pilots/prototypes. The Indian contractors mostly focus on execution in terms of software development and testing.
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. The Company also incurs certain expenses towards the licensing of its platforms and may include special software development costs, testing and commissions.
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 10).
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 deferred licensing fee is being amortized over a period of five years.
Revenue Recognition, Deferred Revenue [Policy Text Block]	Deferred Licensing Revenue The Company may enter into agreements to license its software platforms and may receive upfront fees as an advance. These fees will be recognized as revenues when the client accepts the delivery of such licenses.
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 March 31, 2016 and 2015.
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.
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill In connection with the Company’s acquisitions, valuations are usually completed to determine the allocation of the purchase prices. The factors considered in the valuations include data gathered as a result of the Company’s due diligence in connection with the acquisitions, projections for future operation, and data obtained from third-party valuation specialists as deemed appropriate. Goodwill represents the future economic benefits of a business combination measured as the excess purchase price over the fair market value of net assets acquired. Goodwill and intangible assets acquired in a purchase business combination and determined to have an indefinite useful life are not amortized, but tested for impairment at least annually or more frequently if events and circumstances exists that indicate that a goodwill impairment test should be performed. The Company has selected December 31 as the date to perform the annual impairment test. Intangible assets with definite useful lives are amortized over their estimated useful lives to their estimated residual values.
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. The Company specifically recognizes three kinds of revenues: 1. Time & material - consulting and project engagements fall in this category and revenues are recognized when the client signs and approves the time sheet of consultants who have completed work on their assignment. 2. Managed services – engagements where the Company bills a fixed contracted amount per billing period for the defined services provided such as software maintenance, break-fix and hosting services. The client provides no acknowledgement of delivery since the agreed upon service level agreements determine any service deficiencies. Any service deficiencies are addressed within the normal course of the engagement. Since the revenue is not subject to forfeiture, refund or other concession and all delivery obligations are fulfilled and the fee is fixed and determinable, the Company follows the guidance under FASB ASC 985-605 to recognize the revenues. 3. Software As A Service – subscription revenues for using the Company’s software platforms will fall in this category. The Company recognizes the revenues for each period using the starting and ending average of subscriber fees during the billing period. The objective of the period average is to accommodate frequent changes such as new hires, terminations, and/or births/deaths on our QHIX health insurance platform. Our platforms automatically determine the average users and no further acknowledgement is required from the clients to recognize these revenues. As of March 31, 2016 and 2015, the Company does not have any multiple-element revenue streams.
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/(Income) per Common Share Basic (loss)/income 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 three months ended March 31, 2016 there were 5,543,519 potentially dilutive securities that were not included in the calculation of weighted-average common shares outstanding since it was anti-dilutive. For the three months ended March 31, 2015, there were 4,898,508 potentially dilutive securities that were included in the calculation of weighted-average common shares outstanding.
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. The Company’s largest customer represented 11.7% and 17.8% of consolidated revenues and 24.9% and 17.6% of accounts receivable as of and for the three months ended March 31, 2016 and 2015, respectively. The Company had a customer that represented 24.9% and one at 12% of the total accounts receivable as of March 31, 2016, while one customer had 17.6% of the total accounts receivable as of March 31, 2015. The Company’s largest vendor represented 46% and 26% of total vendor payments for the quarters ended March 31, 2016 and 2015, respectively.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In November 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-17 , Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes In September 2015, the FASB issued ASU 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustment In April 2015, the FASB issued ASU 2015-03, Interest — Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs In November 2015, the FASB issued ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes. The amendments in this ASU require that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial positions. The amendments in this ASU are effective for financial statements issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Earlier application is permitted for all entities as of the beginning of an interim or annual reporting period. The amendments in this ASU may be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods permitted. In February 2016, the FASB issued ASU 2016-02, Leases, which ls intended to improve financial reporting for lease transactions by increasing transparency and comparability among organizations. The guidance in ASU No. 2016-02 requires a lessee to recognize the following at the commencement date for all leases with lease terms of more than 12 months: (i) a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis, and (ii) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The guidance in ASU No 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, with early adoption permitted. Management is currently assessing the impact the guidance will have upon adoption. Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated financial statements.

NOTE 4 - ACQUISITIONS (Tables)

NOTE 4 - ACQUISITIONS (Tables)	3 Months Ended
	Mar. 31, 2016
DialedIn Corporation [Member[
NOTE 4 - ACQUISITIONS (Tables) [Line Items]
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, 2015. December 31, 2015 Gross Sales: $ 52,248,554 Net Loss: $ (1,605,980 )
DUS Corporation [Member]
NOTE 4 - ACQUISITIONS (Tables) [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The table below 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 from the acquisitions: Brainchild DialedIn DUS Total Cash $ 500,000 $ - $ - $ 500,000 Subordinated debt 1,000,000 - - 1,000,000 Common stock 142,500 760,000 75,000 977,500 Contingent earn-out payments 400,000 - - 400,000 $ 2,042,500 $ 760,000 $ 75,000 $ 2,877,500 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash $ 30,272 $ 98,962 $ - $ 129,234 Customer lists/Technology intangibles, net 649,265 695,339 - 1,344,604 Inventory 90,442 - - 90,442 Deposits 2,000 7,163 - 9,163 Accounts receivable 121,715 33,318 - 155,033 Fixed assets 12,045 3,676 75,000 90,721 Accounts payable and accrued liabilities (151,774 ) (161,398 ) (2,950,000 ) (3,263,172 ) Sub total 753,965 677,060 (2,875,000 ) (1,443,975 ) Excess of purchase price allocated to intangible assets 1,288,535 82,940 945,400 2,316,875 Excess of purchase price allocated to Goodwill - - 2,004,600 2,004,600 Total $ 2,042,500 $ 760,000 $ 75,000 $ 2,877,500

NOTE 5 - INTANGIBLE ASSETS OF24

NOTE 5 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Tables)	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	As of March 31, 2016 and December 31, 2015, intangible assets consisted of the following: March 31, 2016 December 31, 2015 Gross Accumulated amortization Balance Gross Accumulated amortization Balance Customer list Services $ 24,217,238 $ (21,508,194 ) $ 2,709,044 $ 24,217,238 $ (21,129,178 ) $ 3,088,060 Education 290,670 (112,675 ) 217,955 290,670 (58,140 ) 232,530 Media 1,639,750 (1,264,808 ) 414,902 1,639,750 (1,169,008 ) 470,742 26,147,658 (22,885,677 ) 3,261,981 26,147,658 (22,356,326 ) 3,791,332 Technology stack Services $ 7,237,637 $ (5,164,501 ) $ 2,073,136 $ 7,237,637 $ (4,892,300 ) $ 2,345,337 Education 1,647,130 (294,135 ) 1,352,995 1,647,130 (235,308 ) 1,411,822 Health 175,000 (81,237 ) 93,763 175,000 (74,988 ) 100,012 Media 5,642,171 (1,925,538 ) 3,716,633 5,642,171 (1,724,031 ) 3,918,140 14,701,938 (7,465,411 ) 7,236,527 14,701,938 (6,926,627 ) 7,775,311 Total $ 40,849,596 $ (30,351,088 ) $ 10,498,508 $ 40,849,596 $ (29,282,953 ) $ 11,566,643
Finite-lived Intangible Assets Amortization Expense [Table Text Block]	For the three months ending March 31, 2016, the change in intangible assets was as follows: Balance, January 1, 2016 $ 11,566,643 Additions - Impairment of assets (80,000 ) Amortization (988,135 ) Balance, March 31, 2016 $ 10,498,508

NOTE 6 - SOFTWARE DEVELOPMENT25

NOTE 6 - SOFTWARE DEVELOPMENT COSTS (Tables)	3 Months Ended
	Mar. 31, 2016
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: March 31, 2016 December 31, 2015 Gross Accumulated amortization Balance Gross Accumulated amortization Balance QBIX $ 1,527,060 $ (381,765 ) $ 1,145,295 $ 1,527,060 $ (305,412 ) $ 1,221,648 QHIX 4,823,355 (241,167 ) 4,582,188 4,823,355 - 4,823,355 QBLITZ 4,480,283 - 4,480,283 3,879,899 - 3,879,899 QEDX 2,039,316 - 2,039,316 1,432,622 - 1,432,622 QWEX 104,000 - 104,000 $ 12,974,014 $ (622,932 ) $ 12,351,082 $ 11,662,936 $ (305,412 ) $ 11,357,524
Schedule of Changes in Software Development Costs [Table Text Block]	For the three months ending March 31, 2016, the change in Software Development costs was as follows: Balance, January 1, $ 11,357,524 Additions 1,311,078 Impairment of assets - Amortization (317,520 ) Balance, March 31, $ 12,351,082

NOTE 7 - INVENTORY (Tables)

NOTE 7 - INVENTORY (Tables)	3 Months Ended
	Mar. 31, 2016
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventory consists of the following: Description March 31, 2016 December 31, 2015 Hardware Assessment Devices $ 62,646 $ 82,574 Display Devices 9,431 9,431 Accessories – Power adaptors & Cables 3,031 3,395 $ 75,108 $ 95,400

NOTE 8 - EQUIPMENT (Tables)

NOTE 8 - EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Equipment consists of the following: Description of Cost March 31, 2016 December 31, 2015 Furniture & fixtures $ 35,993 $ 35,993 Leasehold improvements 33,311 33,311 Computing equipment 594,768 594,319 Total 664,072 663,623 Less: Accumulated depreciation (163,325 ) (128,493 ) Balance $ 500,747 $ 535,130 Description March 31, 2016 December 31, 2015 Equipment – net $ 156,721 $ 168,169 Equipment under capital lease – net 344,026 366,961 $ 500,747 $ 535,130

NOTE 11 - LONG-TERM DEBT (Table

NOTE 11 - LONG-TERM DEBT (Tables)	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block [Abstract]
Schedule of Long-term Debt Instruments [Table Text Block]	Long-term debt consisted of the following: March 31, 2016 December 31, 2015 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) 1,510,714 1,825,447 Note payable due July 1, 2016, plus interest at 8% per annum (c) 924,000 1,232,000 Note payable due December 31, 2017, plus interest at 8% per annum (d) 1,000,000 1,000,000 Note payable due September 23, 2018, plus interest at 6.7% per annum (e) 27,813 30,400 Convertible debentures due December 31, 2018, plus interest at 9% per annum (Note 12) 80,000 - 6,660,065 7,205,385 Less: Debt Discount (140,195 ) (229,278 ) Total 6,519,870 6,976,107 Less: Current maturities; net of debt discount (2,409,019 ) (2,637,344 ) Total long-term debt $ 4,110,851 $ 4,338,763

NOTE 15 - COMMITMENTS AND CON29

NOTE 15 - COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Operating Leases of Lessee Disclosure [Table Text Block]	The Company has entered into office leases at various locations as follows: Date Term (Years) Location Expiration 09/2012 5 NJ 08/31/2016 06/2013 5 MI 10/31/2018 07/2014 3 GA 08/31/2017 06/2015 7 IL 12/31/2022
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	The Company also added certain facilities (CA, FL and NY) on a month to month basis. As of March 31, 2016 the Company’s future minimum lease payments are as follows: Year Ending March 31, Amount 2017 $ 162,871 2018 122,521 2019 59,533 2020 and beyond 25,520 $ $370,445
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	The following is a schedule of future minimum lease payments as of March 31, 2016. Year ending March 31, 2017 $ 167,114 2018 $ 125,336 Total minimum lease payments $ 292,450 Less: amount representing interest $ (15,238 ) Present value of net minimum lease payments, presented as current and non-current obligations under capital leases of $154,903 and $122,309, respectively. $ 277,212

NOTE 16 - FOREIGN OPERATIONS (T

NOTE 16 - FOREIGN OPERATIONS (Tables)	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block Supplement [Abstract]
Long-term Purchase Commitment [Table Text Block]	The Company has entered into a long term master services agreement with its India key supplier and subcontractor that ends on December 31, 2018 with customary options for termination with a 30 day notice. The India key supplier and subcontractor provides captive services to the Company and is paid on a cost plus basis. The Company is the sole customer of the key supplier and subcontractor. The Company paid the following amounts to the India key supplier and subcontractor for providing different classes of services: Three Months Ending Three Months Ending Description of Cost March 31, 2016 March 31, 2015 Client delivery and support $ 830,190 $ 874,540 Platform development (capitalized by the Company) 585,000 585,000 Sales support 64,990 44,790 Back office support 487,410 461,960 Research & Development 72,410 103,710 $ 2,040,000 $ 2,070,000

NOTE 3 _ SUMMARY OF SIGNIFICA31

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - shares	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
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.
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)	5,543,519	4,898,508
Sales Revenue, Net [Member] | Credit Concentration Risk [Member] | Customer A [Member]
NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	11.70%	17.80%
Accounts Receivable [Member] | Credit Concentration Risk [Member] | Customer A [Member]
NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	24.90%	17.60%
Accounts Receivable [Member] | Credit Concentration Risk [Member] | Customer B [Member]
NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	24.90%
Accounts Receivable [Member] | Credit Concentration Risk [Member] | Customer C [Member]
NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	12.00%
Cost of Goods, Total [Member] | Supplier Concentration Risk [Member] | Largest Supplier [Member]
NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	46.00%	26.00%
Computer Software, Intangible Asset [Member]
NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years
Minimum [Member]
NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Minimum [Member] | Customer Lists [Member]
NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	2 years
Minimum [Member] | Intellectual Property [Member]
NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	2 years
Maximum [Member]
NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	15 years
Maximum [Member] | Customer Lists [Member]
NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	5 years
Maximum [Member] | Intellectual Property [Member]
NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	7 years

NOTE 4 - ACQUISITIONS (Details)

NOTE 4 - ACQUISITIONS (Details) - USD ($)	Dec. 01, 2015	Oct. 01, 2015	Jan. 01, 2015	Jan. 31, 2015	Mar. 31, 2016	Dec. 31, 2015
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Payments to Acquire Businesses, Gross					$ 500,000
Business Combination, Consideration Transferred, Liabilities Incurred					1,000,000
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable					977,500
Goodwill					2,004,600	$ 2,004,600
Brainchild Corporation [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired			100.00%
Payments to Acquire Businesses, Gross			$ 500,000		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	$ 1,000,000	1,000,000
Debt Instrument, Term			36 months	18 months
Debt Instrument, Interest Rate, Stated Percentage			8.00%	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. As of March 31, 2016, the Company has paid $80,469 as performance based earn-out in cash. 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.
Performance Based Compensation						$ 80,469
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable					142,500
Goodwill					0
DialedIn Corporation [Member[
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
Payments to Acquire Businesses, Gross					0
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares)	4,000,000
Business Combination, Consideration Transferred, Liabilities Incurred					0
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned	$ 760,000
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable					760,000
Goodwill					0
DUS Corporation [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Payments to Acquire Businesses, Gross		$ 2,950,000			0
Business Combination, Consideration Transferred, Liabilities Incurred					0
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned		75,000
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable		$ 500,000			75,000
Non-Compete Agreement, Term		3 years
Goodwill		$ 2,004,600			2,004,600
Goodwill, Impairment Loss					$ 0

NOTE 4 - ACQUISITIONS (Details

NOTE 4 - ACQUISITIONS (Details) - Business Acquisition, Pro Forma Information - DialedIn Corporation [Member[	12 Months Ended
	Dec. 31, 2015USD ($)
NOTE 4 - ACQUISITIONS (Details) - Business Acquisition, Pro Forma Information [Line Items]
Gross Sales:	$ 52,248,554
Net Loss:	$ (1,605,980)

NOTE 4 - ACQUISITIONS (Detai34

NOTE 4 - ACQUISITIONS (Details) - Schedule of Purchase Price Allocation - USD ($)	Oct. 01, 2015	Jan. 01, 2015	Jan. 31, 2015	Mar. 31, 2016	Dec. 31, 2015
NOTE 4 - ACQUISITIONS (Details) - Schedule of Purchase Price Allocation [Line Items]
Cash				$ 500,000
Subordinated debt				1,000,000
Common stock				977,500
Contingent earn-out payments				400,000
				2,877,500
Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash				129,234
Customer lists/Technology intangibles, net				1,344,604
Inventory				90,442
Deposits				9,163
Accounts receivable				155,033
Fixed assets				90,721
Accounts payable and accrued liabilities				(3,263,172)
Sub total				(1,443,975)
Excess of purchase price allocated to intangible assets				2,316,875
Excess of purchase price allocated to Goodwill				2,004,600	$ 2,004,600
Total				2,877,500
Brainchild Corporation [Member]
NOTE 4 - ACQUISITIONS (Details) - Schedule of Purchase Price Allocation [Line Items]
Cash		$ 500,000		500,000
Subordinated debt		$ 1,000,000	$ 1,000,000	1,000,000
Common stock				142,500
Contingent earn-out payments				400,000
				2,042,500
Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash				30,272
Customer lists/Technology intangibles, net				649,265
Inventory				90,442
Deposits				2,000
Accounts receivable				121,715
Fixed assets				12,045
Accounts payable and accrued liabilities				(151,774)
Sub total				753,965
Excess of purchase price allocated to intangible assets				1,288,535
Excess of purchase price allocated to Goodwill				0
Total				2,042,500
DialedIn Corporation [Member[
NOTE 4 - ACQUISITIONS (Details) - Schedule of Purchase Price Allocation [Line Items]
Cash				0
Subordinated debt				0
Common stock				760,000
Contingent earn-out payments				0
				760,000
Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash				98,962
Customer lists/Technology intangibles, net				695,339
Inventory				0
Deposits				7,163
Accounts receivable				33,318
Fixed assets				3,676
Accounts payable and accrued liabilities				(161,398)
Sub total				677,060
Excess of purchase price allocated to intangible assets				82,940
Excess of purchase price allocated to Goodwill				0
Total				760,000
DUS Corporation [Member]
NOTE 4 - ACQUISITIONS (Details) - Schedule of Purchase Price Allocation [Line Items]
Cash	$ 2,950,000			0
Subordinated debt				0
Common stock	500,000			75,000
Contingent earn-out payments				0
				75,000
Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash				0
Customer lists/Technology intangibles, net				0
Inventory				0
Deposits				0
Accounts receivable				0
Fixed assets				75,000
Accounts payable and accrued liabilities				(2,950,000)
Sub total				(2,875,000)
Excess of purchase price allocated to intangible assets				945,400
Excess of purchase price allocated to Goodwill	$ 2,004,600			2,004,600
Total				$ 75,000

NOTE 5 - INTANGIBLE ASSETS OF35

NOTE 5 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Disclosure Text Block [Abstract]
Amortization of Intangible Assets	$ 988,135	$ 1,293,930

NOTE 5 - INTANGIBLE ASSETS OF36

NOTE 5 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) - Schedule of Finite-Lived Intangible Assets - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Customer list
Intangible Assets, Gross	$ 40,849,596	$ 40,849,596
Intangible Assets, Accumulated Amortization	(30,351,088)	(29,282,953)
Intangible Assets, Net	10,498,508	11,566,643
Customer Lists [Member]
Customer list
Intangible Assets, Gross	26,147,658	26,147,658
Intangible Assets, Accumulated Amortization	(22,885,677)	(22,356,326)
Intangible Assets, Net	3,261,981	3,791,332
Customer Lists [Member] | Services Segement [Member]
Customer list
Intangible Assets, Gross	24,217,238	24,217,238
Intangible Assets, Accumulated Amortization	(21,508,194)	(21,129,178)
Intangible Assets, Net	2,709,044	3,088,060
Customer Lists [Member] | Education Segment [Member]
Customer list
Intangible Assets, Gross	290,670	290,670
Intangible Assets, Accumulated Amortization	(112,675)	(58,140)
Intangible Assets, Net	217,955	232,530
Customer Lists [Member] | Media Segment [Member]
Customer list
Intangible Assets, Gross	1,639,750	1,639,750
Intangible Assets, Accumulated Amortization	(1,264,808)	(1,169,008)
Intangible Assets, Net	414,902	470,742
Technology-Based Intangible Assets [Member]
Customer list
Intangible Assets, Gross	14,701,938	14,701,938
Intangible Assets, Accumulated Amortization	(7,465,411)	(6,926,627)
Intangible Assets, Net	7,236,527	7,775,311
Technology-Based Intangible Assets [Member] | Services Segement [Member]
Customer list
Intangible Assets, Gross	7,237,637	7,237,637
Intangible Assets, Accumulated Amortization	(5,164,501)	(4,892,300)
Intangible Assets, Net	2,073,136	2,345,337
Technology-Based Intangible Assets [Member] | Education Segment [Member]
Customer list
Intangible Assets, Gross	1,647,130	1,647,130
Intangible Assets, Accumulated Amortization	(294,135)	(235,308)
Intangible Assets, Net	1,352,995	1,411,822
Technology-Based Intangible Assets [Member] | Media Segment [Member]
Customer list
Intangible Assets, Gross	5,642,171	5,642,171
Intangible Assets, Accumulated Amortization	(1,925,538)	(1,724,031)
Intangible Assets, Net	3,716,633	3,918,140
Technology-Based Intangible Assets [Member] | Health Segment [Member]
Customer list
Intangible Assets, Gross	175,000	175,000
Intangible Assets, Accumulated Amortization	(81,237)	(74,988)
Intangible Assets, Net	$ 93,763	$ 100,012

NOTE 5 - INTANGIBLE ASSETS OF37

NOTE 5 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) - Finite-lived Intangible Assets Amortization Expense - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Finite-lived Intangible Assets Amortization Expense [Abstract]
Balance, January 1, 2016	$ 11,566,643
Additions	0
Impairment of assets	(80,000)
Amortization	(988,135)	$ (1,293,930)
Balance, March 31, 2016	$ 10,498,508

NOTE 6 - SOFTWARE DEVELOPMENT38

NOTE 6 - SOFTWARE DEVELOPMENT COSTS (Details)	3 Months Ended
	Mar. 31, 2016USD ($)
Disclosure Text Block Supplement [Abstract]
Capitalized Computer Software, Amortization	$ 317,520

NOTE 6 - SOFTWARE DEVELOPMENT39

NOTE 6 - SOFTWARE DEVELOPMENT COSTS (Details) - Schedule of Capitalized Software Costs - USD ($)	Mar. 31, 2016	Dec. 31, 2015
NOTE 6 - SOFTWARE DEVELOPMENT COSTS (Details) - Schedule of Capitalized Software Costs [Line Items]
Capitalized Software Costs, Gross	$ 12,974,014	$ 11,662,936
Capitalized Software Costs, Accumulated Amortization	(622,932)	(305,412)
Capitalized Software Costs, Balance	12,351,082	11,357,524
QBIX [Member]
NOTE 6 - SOFTWARE DEVELOPMENT COSTS (Details) - Schedule of Capitalized Software Costs [Line Items]
Capitalized Software Costs, Gross	1,527,060	1,527,060
Capitalized Software Costs, Accumulated Amortization	(381,765)	(305,412)
Capitalized Software Costs, Balance	1,145,295	1,221,648
QHIX [Member]
NOTE 6 - SOFTWARE DEVELOPMENT COSTS (Details) - Schedule of Capitalized Software Costs [Line Items]
Capitalized Software Costs, Gross	4,823,355	4,823,355
Capitalized Software Costs, Accumulated Amortization	(241,167)	0
Capitalized Software Costs, Balance	4,582,188	4,823,355
QBLITZ [Member]
NOTE 6 - SOFTWARE DEVELOPMENT COSTS (Details) - Schedule of Capitalized Software Costs [Line Items]
Capitalized Software Costs, Gross	4,480,283	3,879,899
Capitalized Software Costs, Accumulated Amortization	0	0
Capitalized Software Costs, Balance	4,480,283	3,879,899
QEDX [Member]
NOTE 6 - SOFTWARE DEVELOPMENT COSTS (Details) - Schedule of Capitalized Software Costs [Line Items]
Capitalized Software Costs, Gross	2,039,316	1,432,622
Capitalized Software Costs, Accumulated Amortization	0	0
Capitalized Software Costs, Balance	2,039,316	1,432,622
QWEX [Member]
NOTE 6 - SOFTWARE DEVELOPMENT COSTS (Details) - Schedule of Capitalized Software Costs [Line Items]
Capitalized Software Costs, Gross	104,000	0
Capitalized Software Costs, Accumulated Amortization	0	0
Capitalized Software Costs, Balance	$ 104,000	$ 0

NOTE 6 - SOFTWARE DEVELOPMENT40

NOTE 6 - SOFTWARE DEVELOPMENT COSTS (Details) - Schedule of Changes in Software Development Costs	3 Months Ended
	Mar. 31, 2016USD ($)
Schedule of Changes in Software Development Costs [Abstract]
Balance, January 1,	$ 11,357,524
Additions	1,311,078
Impairment of assets	0
Amortization	(317,520)
Balance, March 31,	$ 12,351,082

NOTE 7 - INVENTORY (Details) -

NOTE 7 - INVENTORY (Details) - Schedule of Inventory, Current - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Inventory [Line Items]
Inventory, net	$ 75,108	$ 95,400
Hardware Assessment Devices [Member]
Inventory [Line Items]
Inventory, net	62,646	82,574
Display Devices [Member]
Inventory [Line Items]
Inventory, net	9,431	9,431
Accessories-Power Adaptors & Cables [Member]
Inventory [Line Items]
Inventory, net	$ 3,031	$ 3,395

NOTE 8 - EQUIPMENT (Details)

NOTE 8 - EQUIPMENT (Details) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Depreciation	$ 34,832	$ 27,329

NOTE 8 - EQUIPMENT (Details) -

NOTE 8 - EQUIPMENT (Details) - Schedule of Property and Equipment - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 664,072	$ 663,623
Less: Accumulated depreciation	(163,325)	(128,493)
Balance	500,747	535,130
Equipment – net	156,721	168,169
Equipment under capital lease – net	344,026	366,961
	500,747	535,130
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	35,993	35,993
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	33,311	33,311
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 594,768	$ 594,319

NOTE 9 - SOFTWARE LICENSING (De

NOTE 9 - SOFTWARE LICENSING (Details) - Software Service, Support and Maintenance Arrangement [Member] $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2016USD ($)$ / sharesshares
NOTE 9 - SOFTWARE LICENSING (Details) [Line Items]
Deferred Revenue, Description	the Company signed an agreement to grant a perpetual license for the source code of its QHIX platform (‘Licensed Software’) to a major software and services firm (‘Licensee’) who will serve as the Company’s channel partner. The Licensee provides health claims processing systems to over 400 health plans/payors and health care providers across the country covering over 150 million members. This agreement provides an exclusivity to the licensee in certain segments of the market, provided the licensee meets certain performance requirements. Under this agreement, the licensee will pay the Company an upfront cash payment of $3.1 million which has been recorded as deferred licensing revenue at March 31, 2016 in addition to quarterly royalty payments based on the revenues they generate by deploying the Licensed Software. The Royalty payment agreement calls for the licensee to pay up to $90 million to the Company by sharing revenue generated from the sale of Licensed Software. The perpetual license will be considered fully paid when the Company receives from the licensee a total of $90 million in royalties. In addition to the upfront payment and royalty per this agreement, the Company will also receive annual fees for maintenance, support and upgrades; and professional fees for services such as implementation of QHIX and other related services. While upfront payment is guaranteed, the Company may not receive the full stipulated maximum royalty payments from this agreement.
Deferred Revenue	$ 3.1
Royalty Agreement, Maximum Amount	$ 90
Class of Warrant or Rights, Granted (in Shares) | shares	3
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares	$ 0.75
Warrant Term	3 years

NOTE 10 - NOTE PAYABLE - REVO45

NOTE 10 - NOTE PAYABLE - REVOLVER (Details) - USD ($)	1 Months Ended	3 Months Ended
	Oct. 31, 2014	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015	Sep. 23, 2015
NOTE 10 - NOTE PAYABLE - REVOLVER (Details) [Line Items]
Line of Credit, Current		$ 9,614,046		$ 7,601,904
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
Deferred Cost Amortization Period	3 years
Amortization of Financing Costs		$ 35,346	$ 35,346
Notes Payable, Other Payables [Member]
NOTE 10 - NOTE PAYABLE - REVOLVER (Details) [Line Items]
Debt Instrument, Face Amount					$ 32,898
Revolving Credit Facility [Member]
NOTE 10 - 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.
Debt Instrument Fee Percentage	0.10%
Debt Instrument Unused Borrowing Capacity Fee, Percentage	0.084%
Deferred Finance Costs, Gross	$ 600,583
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
NOTE 10 - 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 10 - 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 10 - NOTE PAYABLE - REVOLVER (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	8.00%
Minimum [Member] | Revolving Credit Facility [Member]
NOTE 10 - 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 10 - NOTE PAYABLE - REVOLVER (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.00%

NOTE 11 - LONG-TERM DEBT (Detai

NOTE 11 - LONG-TERM DEBT (Details) - USD ($)	Sep. 23, 2015	Jan. 01, 2015	Oct. 01, 2014	Dec. 01, 2013	Jan. 31, 2015	Dec. 31, 2014	Oct. 31, 2014	Dec. 31, 2013	Mar. 31, 2016
NOTE 11 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Unamortized Discount (in Dollars)									$ 117,833
Business Combination, Consideration Transferred, Liabilities Incurred (in Dollars)									1,000,000
Brainchild Corporation [Member]
NOTE 11 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		8.00%			8.00%
Debt Instrument, Term		36 months			18 months
Debt Instrument, Frequency of Periodic Payment					quarterly
Business Combination, Consideration Transferred, Liabilities Incurred (in Dollars)		$ 1,000,000			$ 1,000,000				$ 1,000,000
Notes Payable, Other Payables [Member]
NOTE 11 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Face Amount (in Dollars)	$ 32,898
Debt Instrument, Interest Rate, Stated Percentage	6.70%
Debt Instrument, Payment Terms	36 months
Note Payable Due December 31, 2017 [Member] | Notes Payable, Other Payables [Member]
NOTE 11 - 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 11 - 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 11 - 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 11 - 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 11 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate							8.00%
Note Payable Due July 1, 2016 [Member] | Notes Payable, Other Payables [Member]
NOTE 11 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Face Amount (in Dollars)						$ 1,232,000
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 11 - LONG-TERM DEBT (Details) [Line Items]
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 11 - 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 11 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Maturity Date						Jul. 1, 2016
Debt Instrument, Amortization of Debt, Percentage						50.00%
Minimum [Member] | Note Payable Due October 1, 2017 [Member] | Notes Payable, Other Payables [Member]
NOTE 11 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate							2.00%

NOTE 11 - LONG-TERM DEBT (Deta

NOTE 11 - LONG-TERM DEBT (Details) - Schedule of Long-Term Debt - USD ($)		Mar. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Long term debt		$ 6,660,065	$ 7,205,385
Less: Debt Discount		(22,362)
Total		6,519,870	6,976,107
Less: Current maturities; net of debt discount		(2,409,019)	(2,637,344)
Total long-term debt		4,110,851	4,338,763
Loans Payable [Member]
Debt Instrument [Line Items]
Less: Debt Discount		(140,195)	(229,278)
Convertible Debt [Member]
Debt Instrument [Line Items]
Long term debt		80,000	0
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]	1,510,714	1,825,447
Note Payable Due July 1, 2016 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Long term debt	[3]	924,000	1,232,000
Note Payable Due December 31, 2015 #2 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Long term debt	[4]	1,000,000	1,000,000
Note Payable Due September 23, 2018 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Long term debt	[5]	$ 27,813	$ 30,400
[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 December 2014, the Company entered into a securities purchase agreement for a senior debenture in the amount of $1,232,000 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.
[4]	In January 2015, the Company issued a subordinated note for $1,000,000 with an interest rate of 8% to be amortized quarterly over eighteen months beginning July 1, 2016.
[5]	On September 23, 2015, the Company issued an unsecured note for $32,898 at an interest rate of 6.7%, payable over 36 months.

NOTE 11 - LONG-TERM DEBT (De48

NOTE 11 - LONG-TERM DEBT (Details) - Schedule of Long-Term Debt (Parentheticals)	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015	Jan. 31, 2016
Convertible Debt [Member]
Debt Instrument [Line Items]
Due	Dec. 31, 2018
Interest at	9.00%		9.00%
Note Payable Due December 31, 2017 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Due	Dec. 31, 2017	Dec. 31, 2017
Interest at	6.50%	6.50%
Note Payable Due October 1, 2017 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Due	Oct. 1, 2017	Oct. 1, 2017
Interest at	10.00%	10.00%
Note Payable Due July 1, 2016 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Due	Jul. 1, 2016	Jul. 1, 2016
Interest at	8.00%	8.00%
Note Payable Due December 31, 2015 #2 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Due	Dec. 31, 2017	Dec. 31, 2017
Interest at	8.00%	8.00%
Note Payable Due September 23, 2018 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Due	Sep. 23, 2018	Sep. 23, 2018
Interest at	6.70%	6.70%

NOTE 12 - CONVERTIBLE DEBENTU49

NOTE 12 - CONVERTIBLE DEBENTURES (Details) - Convertible Debt [Member] - USD ($)	1 Months Ended
	Apr. 30, 2016	Jan. 31, 2016	Mar. 31, 2016
NOTE 12 - CONVERTIBLE DEBENTURES (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		9.00%	9.00%
Debt Instrument, Face Amount		$ 5,000,000
Debt Instrument, Convertible, Conversion Price		$ 0.70
Debt Instrument, Description		Each holder of a Note will receive a detachable warrant to purchase common stock of the Company with an exercise price of $0.75 per share equal to 20% of the number of shares issued at conversion.
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.75
Warrant Term		1 year
Proceeds from Convertible Debt		$ 80,000
Warrants, Fair Value of Warrnts, Granted		$ 6,857
Amended Terms [Member] | Subsequent Event [Member]
NOTE 12 - CONVERTIBLE DEBENTURES (Details) [Line Items]
Debt Instrument, Convertible, Conversion Price	$ 0.375
Debt Instrument, Description	Each holder of a Note will receive a detachable warrant to purchase common stock of the Company
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.55
Warrant Term	1 year
Proceeds from Convertible Debt	$ 389,955

NOTE 15 - COMMITMENTS AND CON50

NOTE 15 - COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	Feb. 01, 2015	May. 13, 2014	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
NOTE 15 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Operating Leases, Rent Expense			$ 62,634	$ 78,544
Loss Contingency, Damages Sought, Value		$ 222,000
Loss Contingency, Accrual, Current		$ 123,000
Computer Equipment [Member]
NOTE 15 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Description of Lessee Leasing Arrangements, Capital Leases	Company entered into a business lease agreement for computer hardware equipment with monthly payments of $13,926 for a term of three years with a $1.00 end-of term purchase option.
Capital Leases, Contingent Rental Payments Due	$ 13,926
Lessee Leasing Arrangements Capital Leases, Term of Contract	3 years
Capital Lease End of Term Purchase Option	$ 1
Capital Leased Assets, Gross					$ 458,701
Capital Leases, Lessee Balance Sheet, Assets by Major Class, Accumulated Depreciation					114,675
Capital Lease Obligations					$ 344,026

NOTE 15 - COMMITMENTS AND CON51

NOTE 15 - COMMITMENTS AND CONTINGENCIES (Details) - Operating Leases of Lessee Disclosure	3 Months Ended
	Mar. 31, 2016
Office Lease, New Jersey [Member]
Operating Leased Assets [Line Items]
Operating Lease, Start Date	09/2012
Operating Lease, Term	5 years
Operating Lease, Location	NJ
Operating Lease, Expiration	Aug. 31, 2016
Office Lease, Michigan [Member]
Operating Leased Assets [Line Items]
Operating Lease, Start Date	06/2013
Operating Lease, Term	5 years
Operating Lease, Location	MI
Operating Lease, Expiration	Oct. 31, 2018
Office Lease, Georgia [Member]
Operating Leased Assets [Line Items]
Operating Lease, Start Date	07/2014
Operating Lease, Term	3 years
Operating Lease, Location	GA
Operating Lease, Expiration	Aug. 31, 2017
Office Lease, Illinois [Member]
Operating Leased Assets [Line Items]
Operating Lease, Start Date	06/2015
Operating Lease, Term	7 years
Operating Lease, Location	IL
Operating Lease, Expiration	Dec. 31, 2022

NOTE 15 - COMMITMENTS AND CON52

NOTE 15 - COMMITMENTS AND CONTINGENCIES (Details) - Schedule of Future Minimum Rental Payments for Operating Leases	Mar. 31, 2016USD ($)
Schedule of Future Minimum Rental Payments for Operating Leases [Abstract]
2,017	$ 162,871
2,018	122,521
2,019	59,533
2020 and beyond	25,520
	$ 370,445

NOTE 15 - COMMITMENTS AND CON53

NOTE 15 - COMMITMENTS AND CONTINGENCIES (Details) - Schedule of Future Minimum Lease Payments for Capital Leases	Mar. 31, 2016USD ($)
Schedule of Future Minimum Lease Payments for Capital Leases [Abstract]
2,017	$ 167,114
2,018	125,336
Total minimum lease payments	292,450
Less: amount representing interest	(15,238)
Present value of net minimum lease payments, presented as current and non-current obligations under capital leases of $154,903 and $122,309, respectively.	$ 277,212

NOTE 15 - COMMITMENTS AND CON54

NOTE 15 - COMMITMENTS AND CONTINGENCIES (Details) - Schedule of Future Minimum Lease Payments for Capital Leases (Parentheticals) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Schedule of Future Minimum Lease Payments for Capital Leases [Abstract]
Present value of net minimum lease payments, current	$ 154,903	$ 152,640
Present value of net minimum lease payments, non-current	$ 122,309	$ 162,149

NOTE 16 - FOREIGN OPERATIONS (D

NOTE 16 - FOREIGN OPERATIONS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Disclosure Text Block Supplement [Abstract]
Payments To Foreign Suppliers	$ 2,040,000	$ 2,070,000
Accounts Payable, Other	$ 1,975,000	$ 700,000

NOTE 16 - FOREIGN OPERATIONS (

NOTE 16 - FOREIGN OPERATIONS (Details) - Long-term Purchase Commitment - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	$ 2,040,000	$ 2,070,000
Client Delivery and Support [Member]
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	830,190	874,540
Platform Development [Member]
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	585,000	585,000
Sales Support [Member]
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	64,990	44,790
Back Office Support [Member]
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	487,410	461,960
Research and Development Arrangement [Member]
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	$ 72,410	$ 103,710