Quadrant 4 System (QFOR) 10-Q 14 Nov 16 2016 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Nov. 14, 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		106,991,504
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	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Current Assets
Cash	$ 1,511,819	$ 246,492
Accounts and unbilled receivables (net of allowance for doubtful accounts of 550,000 and $550,000 at September 30, 2016 and December 31, 2015, respectively)	11,597,221	9,555,725
Other current assets	1,528,997	243,476
Total current assets	14,638,037	10,045,693
Long-term assets
Intangible assets, customer lists and technology stacks – net	14,037,492	11,566,643
Goodwill	2,004,600	2,004,600
Equipment under capital lease – net	298,156	366,961
Equipment – net	162,166	168,169
Other Long-term assets
Software development costs – net	14,736,189	11,357,524
Deferred licensing and royalty fees – net	780,000	960,000
Other assets	401,346	327,329
TOTAL ASSETS	47,057,986	36,796,919
Current Liabilities
Accounts payable and accrued expenses	5,712,367	5,652,257
Note payable – revolver	3,748,738	7,601,904
Current portion of earnouts	272,173	343,075
Current obligation under capital lease	174,166	152,640
Current maturities - long term debt (net of debt discount of nil and debt issuance costs of $398,924 at September 30, 2016 and $31,945 and $223,605 at December 31, 2015, respectively)	4,871,027	2,413,739
Cash payable for investment	4,342,425	0
Total current liabilities	19,120,896	16,163,615
Non-current obligation under capital lease	27,649	162,149
Long-term debt, less current maturities (net of debt discount of nil and debt issuance costs of $520,442 at September 30, 2016 and $197,333 and $133,374 at December 31, 2015, respectively)	9,730,792	4,205,389
Contingent earnouts	2,400,000	0
Common stock payable	120,000	0
Total liabilities	31,399,337	20,531,153
Stockholders’ Equity
Common stock - $0.001 par value; authorized: 200,000,000 shares: issued and outstanding 106,991,504 and 108,861,774 shares at September 30, 2016 and December 31, 2015, respectively	106,992	108,862
Additional paid-in capital	34,822,979	35,194,180
Accumulated deficit	(19,271,322)	(19,037,276)
Total stockholders’ equity	15,658,649	16,265,766
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 47,057,986	$ 36,796,919

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Allowance for doubtful accounts	$ 550,000	$ 550,000
Debt issuance costs	$ 919,366	$ 0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	106,991,504	108,861,774
Common stock, shares outstanding	106,991,504	108,861,774
Current Portion [Member]
Debt issuance costs		$ 223,605
Debt discount		31,945
Non-Current Portion [Member]
Debt issuance costs		133,374
Debt discount		$ 197,333

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Revenue		$ 15,680,384	$ 12,690,876	$ 42,183,611	$ 39,399,276
Cost of revenue		9,808,823	7,389,377	26,172,132	23,419,976
Gross Margin		5,871,561	5,301,499	16,011,479	15,979,300
Operating expenses:
General and administrative expenses		(3,539,481)	(2,966,097)	(9,690,396)	(9,011,955)
Research & Development		(68,062)	(417,997)	(422,888)	(1,458,020)
Amortization, impairment and depreciation expense		(1,607,116)	(1,349,401)	(4,420,097)	(3,691,017)
Reversal of assignment of legal judgment		0	0	692,000	0
Interest expense		(730,258)	(516,439)	(2,404,145)	(1,553,858)
Total		(5,944,917)	(5,249,934)	(16,245,526)	(15,714,850)
Net (loss)/income before income taxes		(73,356)	51,565	(234,047)	264,450
Provision for Income taxes		0	0	0	0
Net (loss)/income		$ (73,356)	$ 51,565	$ (234,047)	$ 264,450
Net income per common share – basic (in Dollars per share)	[1]
Net income per common share – fully diluted (in Dollars per share)	[1]
Weighted average common shares – basic (in Shares)		106,991,504	103,011,774	108,213,323	102,809,840
Weighted average common shares – fully diluted (in Shares)		106,991,504	107,150,955	108,213,323	107,406,023
[1]	Less than $0.01, per share

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities:
Net (loss)/income	$ (234,047)	$ 264,450
Adjustments to reconcile net (loss)/income to net cash used in operating activities:
Amortization, impairment and depreciation expense	4,420,097	3,691,017
Deferred license cost	180,000	180,000
Provision for doubtful accounts	0	163,057
Issuance of stock for services and interest	0	52,500
Issuance of warrants for services/debentures	318,929	25,823
Reversal of assignment of legal judgement	(692,000)	0
Changes in assets and liabilities, net of the effect of the acquisitions
Accounts and unbilled receivables	253,082	(2,413,115)
Other current assets	(1,248,718)	(223,651)
Software development costs	(4,331,225)	(5,013,781)
Deferred finance costs	121,803	182,703
Other assets	(8,711)	225,389
Obligation under capital lease	(112,974)	351,566
Accounts payable and accrued expenses	(2,136,770)	868,572
Net cash used in operating activities	(3,470,534)	(1,645,470)
Cash flows from investing activities:
Purchase of equipment	(1,893)	(523,471)
Cash from business acquisition	730,033	0
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 provided/(used) in investing activities	728,140	(993,199)
Cash flows from financing activities:
Borrowings on revolver	31,030,923	36,596,477
Repayments of revolver	(34,884,089)	(35,833,107)
Borrowings on long-term debt	14,311,078	0
Payments of long-term debt	(6,450,191)	(255,209)
Net cash provided by financing activities	4,007,721	508,161
Net increase/(decrease) in cash	1,265,327	(2,130,508)
Cash - beginning of period	246,492	2,285,557
Cash - end of period	1,511,819	155,049
Cash paid for:
Interest	1,014,747	961,299
Income Taxes	0	0
Supplemental disclosure for investing activities:
Equity issued for acquisition of assets	0	142,500
Acquisition of assets not paid for	$ 6,862,425	$ 0

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (Parentheticals)	9 Months Ended
	Sep. 30, 2016USD ($)
Assets assumed	$ 104,700
Assets assumed, notes payable	1,000,000
Contingent payments	400,000
Issuance of common stock	$ 142,500

NOTE 1 - ORGANIZATION AND OPERA

NOTE 1 - ORGANIZATION AND OPERATIONS	9 Months Ended
	Sep. 30, 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,” “Company,” “we” or “us”) 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 (through our QBIX/QHIX/QWEX ™ ™ ™ The Company generates revenues principally from two broad segments, namely Services and Platforms. The Services segment includes Consulting, which we bill on a time and materials basis; Solutions, which we bill on time and materials basis; and managed services, which we bill under fixed monthly fees for pre-determined services. The Platform segment bills on transaction basis such as per member per month enrolled for the QBIX/QHIX/QWEX Platform; per bandwidth consumed for the QBLITZ Platform; and per student per month for the QEDX Platform. The QBIX revenue stream started in 2015 and the QHIX revenue stream started in 2016. The Company expects to increase its Platform-based revenues during the fourth quarter of 2016.

NOTE 2 - BASIS OF PRESENTATION

NOTE 2 - BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 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 United States generally accepted accounting principles (“GAAP”) and with the applicable rules and regulations of the Securities and Exchange Commission (SEC). 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 as amended for the year ended December 31, 2015 (as amended, the “2015 Form 10-K”). 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 GAAP and include all the accounts of the Company. As of January 1, 2016, DialedIn Corporation, a wholly owned subsidiary of the Company, has been merged with and into the Company. As of July 1, 2016, the accounts of Stratitude Inc, a wholly owned subsidiary of the Company have been consolidated with those of the Company. In addition, the results of operations of the operation of the assets of Agama Solutions Inc., have also been consolidated with the Company. All intercompany transactions for 2016 have been eliminated. Reclassifications Certain prior year items have been reclassified to conform to the current year presentation.

NOTE 3 _ SUMMARY OF SIGNIFICANT

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 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 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, the fair values estimated for customer lists and technology stacks when we acquire businesses, 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 the convertible debt and equity instruments that it issues to determine whether there are embedded derivative instruments, including embedded conversion options that are required to be bifurcated and accounted for separately as derivative financial instruments. 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 (See Note 16). These providers include 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 the Company’s clients. Equipment Equipment is recorded at cost and depreciated for financial statement purposes using the straight-line method over estimated useful lives of five (5) to fifteen (15) 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, 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 performs its impairment testing on a quarterly basis. 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 (R&D) 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 and 2016 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 Platforms are charged to cost of revenue as incurred. The Company’s product development and R&D are carried out by both our employees in the U.S. as well as outsourced contractors in India. The U.S. employees mainly focus on the domain, market relevance, feasibility and possible pilots/prototypes. The Indian contractors mainly 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 H-1B 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 In accordance with FASB ASU 2015-03, Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs (ASU 2015-03), the Company has reclassified debt Issuance costs, previously presented as another long-term asset, to a direct deduction from the carrying value of the associated debt liability, consistent with the presentation of a debt discount. 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 (See Note 10). Deferred Licensing and Royalty Fees The Company licenses software, platforms and/or content on an as-needed basis and enters into market driven licensing and royalty fee arrangements. If no consumption or usage of such licenses occurs during the reporting period, the Company has no obligation for any minimum fees or royalties and no accruals are posted. Deferred licensing fees are amortized over a period of five years. Deferred Licensing Revenue The Company may enter into agreements to license its 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 September 30, 2016 and September 30, 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 the convertible debt and equity instruments that it issues to determine whether there are embedded derivative instruments, including embedded conversion option, that are required to be bifurcated and accounted for separately as derivative financial instruments. 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, which range from approximately 2 months to over 1 year. The Company specifically recognizes three kinds of revenues: 1. Time and materials – consulting and project engagements fall in this category and revenues are recognized when the client 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 revenue recognition guidance under FASB ASC 985-605. 3. Software-as-a-Service (SaaS) – subscription revenues for using the Company’s SaaS platforms fall into 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. The Company did not have any multiple-element revenue streams for the nine and three month periods ended September 30, 2016 and 2015. 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. Income (Loss) per Common Share Basic income (loss) per share is calculated using the weighted-average number of common shares outstanding during each period. Diluted income (loss) per share includes potentially dilutive securities such as options and warrants outstanding during each period. For the nine months ended September 30, 2016, there were 5,370,300 potentially dilutive securities that were not included in the calculation of weighted-average common shares outstanding since they were anti-dilutive and for three months ended September 30, 2016, there were 5,370,300 potentially dilutive securities that were not included in the calculation of weighted-average common shares outstanding since they were anti-dilutive for the nine months ended September 30, 2016. For the nine and three months ended September 30, 2015 there were 4,139,181 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 Company’s policy is to maintain cash only with reputable financial institutions. The Company currently banks at two national institutions, one being the primary and the other being phased out. The Company’s largest customer represented 7.4% and 7.0% of consolidated revenues as of and for the nine months ended September 30, 2016 and 2015, respectively. The Company had one customer that represented 9.7% of its total accounts receivable as of September 30, 2016, while a customer that represented 24.03%, and a second customer that represented 14.54%, of its total accounts receivable as of September 30, 2015. The Company’s largest vendor represented 25.5% of the vendor payments for the nine months ended September 30, 2016, while two largest vendors represented 26.6% and 7.9% of total vendor payments for the nine months ended September 30, 2015. Recent Accounting Pronouncements In November 2015, the FASB issued Accounting Standards Update (“ASU”) ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes In February 2016, the FASB issued ASU 2016-02, Leases In March 2016, the FASB issued ASU No. 2016-09, “Compensation – Stock Compensation (Topic 718)” (“ASU 2016-09”). ASU 2016-09 requires an entity to simplify several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows, ASU 2016-09 is effective for fiscal years beginning after December 15, 2016, with early adoption permitted. The Company is currently evaluating ASU 2016-09 and its impact on its consolidated financial statements or disclosures. In April 2016, the FASB issued ASU 2016-10, “Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing” (“ASU 2016-10”). The amendments in this update clarify the following two aspects to Topic 606: Identifying performance obligations and licensing implantation guidance, while retaining the related principles for those areas. The entity first identifies the promised goods or services in the contract and reduce the cost and complexity. An entity evaluates whether promised goods and services are distinct. Topic 606 includes implementation guidance on determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfy at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). ASU 2016-10 is effective per fiscal years beginning after December 31, 2017, including interim periods within that year. The Company is currently evaluating ASU 2016-10 and its impact on its consolidated financial statements or disclosures. Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated financial statements.

NOTE 4 - ACQUISITIONS

NOTE 4 - ACQUISITIONS	9 Months Ended
	Sep. 30, 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 capital 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. 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 U.S. The Company paid $500,000 in cash, less the assumption of loan balances at closing; issued 250,000 shares of the Company’s common stock with an undertaking to buy back the shares on the third anniversary of the closing at a guaranteed valuation of $2.00 per share, and a subordinated promissory note of $1,000,000 with a three-year term and interest at 8%, per annum. In addition, the purchase agreement calls for a performance based earn-out of up to $400,000, to be paid on a semi-annual basis on January 1 and July 1 of each year ending with 2017, based on the actual cash received from sales generated by the acquired business line during such period. As of September 30, 2016, the Company has paid $80,469 with respect to the earn-out. The seller has the option to receive any or all of the earn-out in the form of common stock of the Company priced at a five trading day average price. On January 20, 2015, the Company merged Brainchild into the Company. DialedIn Corporation On December 1, 2015, the Company acquired 100% of the capital stock of DialedIn Corporation (“DialedIn”) 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, to the sellers of DialedIn. Each outstanding share of stock of DialedIn was cancelled and converted into the right to receive shares of the Company’s common stock. The following unaudited proforma summary presents consolidated information of the Company as if these business combinations had both 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 acquisitions 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, in exchange for 500,000 shares of the Company’s common 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 restriction for a period of three years. The Company obtained a valuation report from a consultant who it hired to recommend the correct allocation of the DUS purchase price. The Company recorded goodwill of $2,004,600 in connection with its acquisition of DUS on October 1, 2015. Stratitude, Inc. On November 3, 2016, the Company formally completed the acquisition of Stratitude pursuant to the Stock Purchase Agreement, effective November 3, 2016 (the “Stratitude Purchase Agreement”). Under the stock purchase agreement, the Company purchased all of the issued and outstanding capital stock of Stratitude. Simultaneously with the acquisition of Stratitude, Stratitude purchased select assets of Agama Solutions, Inc. (“Agama”). The agreement is effective July 1, 2016 for accounting consolidation purposes since the Company operated the business from that date. Stratitude and Agama are both California based IT and Software Consulting Service providers. The acquisition of Stratitude, along with select assets of Agama, gives the Company additional technical resources and operational presence in California. The integration of these assets will help the Company better deliver its products and service across geographies and market segments. As consideration for the acquisition the Company agreed to an initial cash payment of $4,430,740.76; the issuance of 500,000 shares of the Company’s common stock; and earnout payments of up to $2,400,000 based on a mutually agreed upon post-closing determination of Stratitude’s EBITDA. The following unaudited proforma summary presents consolidated information of the Company as if these business combinations had both occurred on January 1, 2016. September 30, 2016 Gross Sales: $ 52,248,554 Net Loss: $ (349,000 ) The table below summarizes the allocation of the purchase price of the foregoing three acquisitions over the estimated fair values of the assets acquired and liabilities assumed. Fair value of consideration transferred from the acquisitions: Brainchild DialedIn DUS Stratitude Cash $ 500,000 $ - $ - $ 4,342,425 Subordinated debt 1,000,000 - - Common stock 142,500 760,000 75,000 120,000 Contingent earn-out payments 400,000 - - 2,400,000 $ 2,042,500 $ 760,000 $ 75,000 $ 6,862,425 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash $ 30,272 $ 98,962 $ - $ 730,033 Customer lists/Technology intangibles, net 649,265 695,339 - Inventory 90,442 - - Deposits 2,000 7,163 - 282,109 Accounts receivable 121,715 33,318 - 2,294,578 Fixed assets 12,045 3,676 75,000 104,213 Accounts payable and accrued liabilities (151,774 ) (161,398 ) (2,950,000 ) (2,125,980 ) Sub total 753,965 677,060 (2,875,000 ) 1,284,953 Excess of purchase price allocated to intangible assets 1,288,535 82,940 945,400 5,577,472 Excess of purchase price allocated to Goodwill - - 2,004,600 - Total $ 2,042,500 $ 760,000 $ 75,000 $ 6,862,425

NOTE 5 - INTANGIBLE ASSETS OF C

NOTE 5 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Intangible Assets Disclosure [Text Block]	NOTE 5 – INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS As of September 30, 2016 and December 31, 2015, intangible assets consisted of the following: September 30, 2016 December 31, 2015 Gross Accumulated amortization Balance Gross Accumulated amortization Balance Customer list Services $ 28,679,216 $ (22,489,326 ) $ 6,189,890 $ 24,217,238 $ (21,129,178 ) $ 3,088,060 Education 290,670 (141,745 ) 148,925 290,670 (58,140 ) 232,530 Media 1,639,750 (1,376,408 ) 263,342 1,639,750 (1,169,008 ) 470,742 30,609,636 (24,007,479 ) 6,602,157 26,147,658 (22,356,326 ) 3,791,332 Technology stack Services $ 8,425,995 $ (5,620,885 ) $ 2,805,110 $ 7,237,637 $ (4,892,300 ) $ 2,345,337 Education 1,647,130 (411,789 ) 1,235,341 1,647,130 (235,308 ) 1,411,822 Health 175,000 (93,735 ) 81,265 175,000 (74,988 ) 100,012 Media 5,642,171 (2,328,552 ) 3,313,619 5,642,171 (1,724,031 ) 3,918,140 15,890,296 (8,454,961 ) 7,435,335 14,701,938 (6,926,627 ) 7,775,311 Total $ 46,499,932 $ (32,462,439 ) $ 14,037,492 $ 40,849,596 $ (29,282,953 ) $ 11,566,643 For the nine months ending September 30, 2016, the change in intangible assets was as follows: Balance, January 1, 2016 $ 11,566,643 Additions 5,650,336 Impairment of assets (80,000 ) Amortization (3,099,487 ) Balance, September 30, $ 14,037,492 For nine months ending September 30, 2016 and 2015, amortization expense was $3,099,487 and $3,281,984, respectively. For three months ending September 30, 2016 and 2015, amortization expense was $1,193,217 and $1,094,027, respectively.

NOTE 6 - SOFTWARE DEVELOPMENT C

NOTE 6 - SOFTWARE DEVELOPMENT COSTS	9 Months Ended
	Sep. 30, 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: September 30, 2016 December 31, 2015 Gross Accumulated amortization Balance Gross Accumulated amortization Balance QBIX $ 1,527,060 (534,471 ) 992,589 $ 1,527,060 $ (305,412 ) $ 1,221,648 QHIX 4,823,355 (723,501 ) 4,099,854 4,823,355 - 4,823,355 QBLITZ 5,701,172 - 5,701,172 3,879,899 - 3,879,899 QEDX 3,071,822 - 3,071,822 1,432,622 - 1,432,622 QWEX 870,751 - 870,752 - - - $ 15,994,160 (1,257,972 ) 14,736,189 $ 11,662,936 $ (305,412 ) $ 11,357,524 For the nine months ending September 30, 2016, the change in Software Development costs was as follows: Balance, January 1, $ 11,357,524 Additions 4,331,224 Impairment of assets - Amortization (952,560 ) Balance, September 30, $ 14,736,189 For nine months ending September 30, 2016 and 2015, amortization expense on software development cost was $952,560 and $229,059, respectively. For three months ending September 30, 2016 and 2015, amortization expense on software development cost was $317,520 and $76,353, respectively. The Company began amortizing the QBIX platform development costs in 2015 and QHIX platform costs in 2016. Based on revised estimates, the Company anticipates the QEDX platform to be offered for sale starting in the first quarter of 2017 and the QBLITZ/QWEX platforms to be offered for sale starting in year 2018.

NOTE 7 - EQUIPMENT

NOTE 7 - EQUIPMENT	9 Months Ended
	Sep. 30, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 7 – EQUIPMENT Property and equipment consists of the following: Description of Cost September 30, 2016 December 31, 2015 Furniture & fixtures $ 39,322 $ 35,993 Leasehold improvements 33,311 33,311 Computing equipment 624,232 594,319 Total 696,865 663,623 Less: Accumulated depreciation (236,543 ) (128,493 ) Balance $ 460,322 $ 535,130 Description September 30, 2016 December 31, 2015 Equipment – net $ 162,166 $ 168,169 Equipment under capital lease – net 298,156 366,961 $ 460,322 $ 535,130 Depreciation expense was $108,050 and $79,974 for the nine months ended September 30, 2016 and 2015, respectively; $28,076 and $26,315 for the three months ended September 30, 2016 and 2015, respectively.

NOTE 8 - SOFTWARE LICENSING

NOTE 8 - SOFTWARE LICENSING	9 Months Ended
	Sep. 30, 2016
Contractors [Abstract]
Long-term Contracts or Programs Disclosure [Text Block]	NOTE 8 – SOFTWARE LICENSING On March 2, 2016, the Company signed an agreement to grant a perpetual license for the source code of its QHIX platform (the “Licensed Software”) to a major software and services firm (the “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 exclusivity to the Licensee in certain segments of the market, provided the Licensee meets certain performance requirements. Under this agreement, the Licensee paid the Company an upfront cash payment of $3.1 million, which has been included in revenue during the three months ended September 30, 2016 upon satisfaction of certain conditions, in addition to quarterly royalty payments based on the revenues it generates 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 license will be considered fully paid if and 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 the upfront payment is certain, the Company may not receive the full stipulated maximum royalty payments from this agreement. Certain market conditions, the performance of the Licensee, and the performance of the Company’s QHIX platform, will determine the total royalty payments the Company will receive. The Company may issue up to 3 million warrants to the Licensee to purchase shares of the Company’s common stock at $0.75/share over a three-year period based on the Licensee’s performance in terms of the number of lives subscribed on the platform.

NOTE 9 - NOTE PAYABLE - REVOLVE

NOTE 9 - NOTE PAYABLE - REVOLVER AND TERM	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Short-term Debt [Text Block]	NOTE 9 – NOTE PAYABLE – REVOLVER AND TERM On July 1, 2016, Quadrant 4 System Corporation (the “Company”), as borrower, entered into a credit agreement (the “Credit Agreement”) with BMO Harris Bank N.A. (the “Lender”), pursuant to which the Lender made various financial accommodations to the Company in the maximum aggregate amount of $25 million, subject to availability restrictions as provided for in the Credit Agreement. The Company utilized the proceeds of the loans advanced under the Credit Agreement at closing to repay and satisfy in full all amounts owing to its former senior lender, as well as to repay various obligations owed in respect of subordinated notes previously issued by the Company and to pay fees and expenses incurred in connection with the negotiation and documentation of the Credit Agreement which all have been accrued at September 30, 2016 with the exception of the prepayment penalty fees by the previous lender in the amount of $123,009. Revolving Credit Facility : Term Loan Software CapEx Line of Credit Interest Rates: Guarantees and Assets Collateralized: Covenants: In connection with the financing, the Company incurred legal, loan origination and advisory expenses totaling $1,797,355, which have been recorded as deferred financing costs and are being amortized over three years as interest expense. Amortization for the three months ending September 30, 2016 and 2015 on the deferred financing costs is $456,710 and $35,346 , As of September 30, 2016, the Company was in compliance with all covenants pertaining to the financing.

NOTE 10 - LONG-TERM DEBT

NOTE 10 - LONG-TERM DEBT	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Long-term Debt [Text Block]	NOTE 10 – LONG-TERM DEBT Long-term debt consisted of the following: September 30, 2016 December 31, 2015 Note payable due December 31, 2017, as extended, with interest at 6.5% per annum (a) $ 2,000,001 $ 3,117,538 Note payable due October 1, 2017, plus interest at approximately 10% per annum (b) - 1,825,447 Note payable due July 1, 2016, plus interest at 8% per annum (c) - 1,232,000 Note payable due December 31, 2017, plus interest at 8% per annum (d) - 1,000,000 Note payable due July 1, 2019, with interest at approximately 5% per annum (e) 12,187,500 - Note payable due July 1, 2019, with interest at approximately 5% per annum (f) 1,311,078 - Note payable due September 23, 2018, with interest at 6.7% per annum (g) 22,606 30,400 15,521,185 7,205,385 Less: Debt Discount - (229,278 ) Total 15,521,185 6,976,107 Less: Deferred finance cost (919,366 ) - Less: Current maturities; net of debt discount and deferred finance cost (4,871,027 ) (2,413,739 ) Total long-term debt $ 9,730,792 $ 4,562,368 (a) In December 2013, $2 million of the original $5,000,000 promissory note was converted to 3,333,334 shares of the Company’s common stock (at $0.60/share) and 1,666,667 warrants exercisable at $1.00 per 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 maturity date of the note was extended to December 31, 2015 without any further consideration. On October 1, 2014, the maturity date of the note was extended to December 31, 2017 with an increased interest rate of 6.5%. Additionally, 350,000 shares of the Company’s common stock were granted as additional consideration for the extension. In conjunction with the July 1, 2016 financing, $1,168,058, was repaid towards this promissory note. (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. In conjunction with the July 1, 2016 financing, this loan was paid off in full. (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%. The senior debenture does not contain a provision for the debt to be converted into shares of the Company’s common stock. 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. In conjunction with the July 1, 2016 financing, this loan was paid off in full. (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. In conjunction with the July 1, 2016 financing, this loan was paid off in full. (e) and (f) Please see Note 9. (g) 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 - CONVERTIBLE DEBENTURE

NOTE 11 - CONVERTIBLE DEBENTURES	9 Months Ended
	Sep. 30, 2016
Convertible Debt [Abstract]
Convertible Debt [Text Block]	NOTE 11 – 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 of the Notes is comprised of a convertible debenture which is payable or convertible to shares of the Company’s common stock 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 by the warrant. As of September 30, 2016, the Company has received $80,000 in gross proceeds from the sale of Notes, prior to the amendment of their terms described below. In accordance with applicable accounting guidance, the fair value of the conversion feature of the Notes and the accompanying warrants is 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 the Notes was 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 Notes. The discount due to the fair value of the warrants will be recognized as additional interest expense over the term of the Notes. In April 2016, the Company amended the terms of the Notes. As amended, each Note is comprised of a convertible debenture which is payable or convertible to shares of the Company’s common stock at a conversion price equal to $0.375 per share. Each holder of a Note will receive a detachable warrant to purchase common stock 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 by the warrant. Under the amended terms, the Company has received additional gross proceeds of $389,955 from the sale of Notes as of September 30, 2016 and granted a warrant to purchase an aggregate 1,039,947 shares of common stock. The Company valued the warrant using the Black Scholes pricing model at $312,033. All of these convertible debentures were repaid in full in conjunction with the July 1, 2016 financing.

NOTE 12 - FAIR VALUE

NOTE 12 - FAIR VALUE	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Derivatives and Fair Value [Text Block]	NOTE 12 – 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 September 30, 2016 and December 31, 2015, the Company did not have any assets and or liabilities subject to the fair value hierarchy.

NOTE 13 - STOCKHOLDERS' EQUITY

NOTE 13 - STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2016
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 13 – STOCKHOLDERS’ EQUITY Preferred Stock The Company’s Articles of Incorporation do not provide for the issuance of preferred stock. Sales of Common Stock There were no common stock sales during the three months and nine months ended September 30, 2016. Reversal of Assignment of Legal Judgment On September 27, 2016, the Company cancelled 1,870,270 shares of common stock previously issued to Stonegate Holdings, Inc that was originally recorded in the amount of $692,000. These shares were issued on October 1, 2013 in contemplation of Stonegate Holdings assuming the Company’s obligations under a judgment against the Company in a financing related matter. However, Stonegate Holdings did not assume and perform such obligations.

NOTE 14 - COMMITMENTS AND CONTI

NOTE 14 - COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 14 – COMMITMENTS AND CONTINGENCIES Operating Leases: The Company has entered into office leases at various locations as follows: Date Term (Years) Location Expiration 09/2012 7 NJ 10/31/2019 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 facilities (in CA, FL and NY) on a month-to-month basis. As of September 30, 2016, the Company’s future minimum lease payments are as follows: Year Ending September 30, Amount 2017 $ 162,871 2018 122,521 2019 59,533 2020 and beyond 28,662 $ 373,587 Rent expense for the nine months ended September 30, 2016 and 2015 were $313,415 and $301,915, respectively, and for three months ending September 30, 2016 and 2015 were $197,863 and $127,979, 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 following is a schedule of future minimum lease payments as of September 30, 2016. Year ending September 30, 2017 $ 181,040 2018 $ 27,853 Total minimum lease payments $ 208,893 Less: amount representing interest $ (7,078 ) Present value of net minimum lease payments, presented as current and non-current obligations under capital leases of $174,166 and $27,649, respectively. $ 201,815 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 its position and it is expected that enforcement of the judgment will remain stayed pending a ruling from the appellate court. The case has been fully briefed at the appellate level but no hearing has been set. In response to the claim, the Company has recorded an accrual in the amount of $123,000. In the normal course of business, the Company may become subject to claims or assessments. Such matters are subject to many uncertainties, and outcomes, which are not readily predictable with assurance.

NOTE 15 - FOREIGN OPERATIONS

NOTE 15 - FOREIGN OPERATIONS	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block Supplement [Abstract]
Commitments Disclosure [Text Block]	NOTE 15 – RELATED PARTY TRANSACTIONS 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 (“Q4 India”). The Company has no ownership, directly or indirectly, in Q4 India. Prior to May 25, 2016, Q4 India was, according to public records, wholly-owned by Stonegate Holdings, Inc., a significant shareholder of the Company. According to Maryland public records, Stonegate Holdings, Inc. has been dissolved. Based on information available to the Company, Stonegate Holdings, Inc. was acquired by another entity that has no relationship to the Company or its affiliates in or around 2010. Stonegate Assets, Inc., which, based on information available to the Company, is an affiliate of Stonegate Holdings, Inc., is also a significant shareholder of the Company. On May 25, 2016, Stonegate Holdings sold its 100% interest in Q4 India to Info-drive Analytics (Mauritius) Limited, which is also unrelated to the Company either directly or indirectly. The Company also markets its activities through Q4 India. Q4 India billed the Company $2,250,000 and $2,100,000 for the three months ended September 30, 2016 and 2015, respectively. Q4 India billed the Company $7,475,000 and $6,075,000 for the nine months ended September 30, 2016 and 2015, respectively. The Company owed Q4 India $750,000 and $700,000 as of September 30, 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 services to the Company and is paid on a cost plus basis. The Company paid the following amounts to the India key supplier and subcontractor for providing different classes of services: Nine Months Ending Nine Months Ending Description of Cost September 30, 2016 September 30, 2015 Client delivery and support $ 3,316,210 $ 2,395,230 Platform development (capitalized by the Company) 2,235,000 1,755,000 Sales support 146,870 133,570 Back office support 1,590,840 1,520,480 Research & Development 186,080 270,720 $ 7,475,000 $ 6,075,000

NOTE 16 - SUBSEQUENT EVENTS

NOTE 16 - SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2016
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 16 – SUBSEQUENT EVENTS Financing: On November 3, 2016, Quadrant 4 System Corporation (the “Company”), as borrower, entered into a senior subordinated credit agreement (the “Subordinated Credit Agreement”) by and among the Company, BIP Lender, LLC, as collateral agent (“Agent”) and BIP Quadrant 4 Debt Fund I, LLC, as lender (“BIP Lender”), pursuant to which the BIP Lender made various financial accommodations available to the Company, including a term loan in the principal amount of $5,075,000, to be repaid in accordance with the terms of the Subordinated Credit Agreement. The Company utilized the proceeds of the loans advanced under the Subordinated Credit Agreement to (i) finance the acquisition of all of the issued and outstanding capital stock of Stratitude, Inc., a California corporation (“Stratitude”), pursuant to the terms and subject to the conditions set forth in a stock purchase agreement effective November 3, 2016, (ii) finance the acquisition of substantially all of the assets of Great Parents Academy, LLC, a Georgia limited liability company (“GPA”), in accordance with the terms and subject to the conditions set forth in an Asset Purchase Agreement effective November 3, 2016, and (iii) to pay certain fees and expenses incurred in connection with the negotiation and documentation of the Subordinated Credit Agreement and the transactions with the owners of Stratitude and with GPA. Term Loan: Common Stock Purchase Warrant Covenants Collateral and Remedies Acquisition: Great Parents Academy, LLC On November 3, 2016, the Company formally completed the acquisition of certain of assets of GPA related to GPA’s business of providing an educational technology tool to optimize individual student learning environments, pursuant to the Asset Purchase Agreement, effective November 3, 2016 (the “GPA Purchase Agreement”). As consideration for the acquisition, the Company agreed to issue 2,745,237 shares of the Company’s common stock; entered into a Royalty Agreement whereby the Company will grant GPA a royalty in the Company’s sales of the “Love Math” application; and assumed certain liabilities of GPA. Within fifteen (15) days following November 3, 2016, the Company will issue an additional 104,763 shares to three (3) former GPA employees. Amendment to Credit Agreement In connection with the transactions contemplated by the Subordinated Credit Agreement, the Company entered into a first amendment to credit agreement with BMO Harris Bank N.A. (the “Senior Lender”) dated November 3, 2016 (the “First Amendment”), which amended that certain Credit Agreement dated as of July 1, 2016 by and between the Company and the Senior Lender (a copy of which was filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed July 8, 2016). Pursuant to the First Amendment, among other things, the Senior Lender (i) consented to the Company’s incurrence of indebtedness under and other transactions contemplated by the Subordinated Credit Agreement, (ii) consented to the transactions with GPA and Stratitude and the other documents and transactions contemplated thereby, and (iii) made certain other amendments to the Credit Agreement (as defined in the First Amendment) to conform to the provisions of the Subordinated Credit Agreement, in each case as more fully set forth in the First Amendment.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Use of Estimates, Policy [Policy Text Block]	Estimates The preparation of the Company’s consolidated financial statements in conformity with 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, the fair values estimated for customer lists and technology stacks when we acquire businesses, 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 the convertible debt and equity instruments that it issues to determine whether there are embedded derivative instruments, including embedded conversion options that are required to be bifurcated and accounted for separately as derivative financial instruments. 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 (See Note 16). These providers include 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 the Company’s clients.
Property, Plant and Equipment, Policy [Policy Text Block]	Equipment Equipment is recorded at cost and depreciated for financial statement purposes using the straight-line method over estimated useful lives of five (5) to fifteen (15) 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, 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 performs its impairment testing on a quarterly basis. 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 (R&D) 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 and 2016 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 Platforms are charged to cost of revenue as incurred. The Company’s product development and R&D are carried out by both our employees in the U.S. as well as outsourced contractors in India. The U.S. employees mainly focus on the domain, market relevance, feasibility and possible pilots/prototypes. The Indian contractors mainly 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 H-1B 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 In accordance with FASB ASU 2015-03, Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs (ASU 2015-03), the Company has reclassified debt Issuance costs, previously presented as another long-term asset, to a direct deduction from the carrying value of the associated debt liability, consistent with the presentation of a debt discount. 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 (See Note 10).
Revenue Recognition, Services, Licensing Fees [Policy Text Block]	Deferred Licensing and Royalty Fees The Company licenses software, platforms and/or content on an as-needed basis and enters into market driven licensing and royalty fee arrangements. If no consumption or usage of such licenses occurs during the reporting period, the Company has no obligation for any minimum fees or royalties and no accruals are posted. Deferred licensing fees are 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 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 September 30, 2016 and September 30, 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 the convertible debt and equity instruments that it issues to determine whether there are embedded derivative instruments, including embedded conversion option, that are required to be bifurcated and accounted for separately as derivative financial instruments. 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, which range from approximately 2 months to over 1 year. The Company specifically recognizes three kinds of revenues: 1. Time and materials – consulting and project engagements fall in this category and revenues are recognized when the client 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 revenue recognition guidance under FASB ASC 985-605. 3. Software-as-a-Service (SaaS) – subscription revenues for using the Company’s SaaS platforms fall into 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. The Company did not have any multiple-element revenue streams for the nine and three month periods ended September 30, 2016 and 2015.
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]	Income (Loss) per Common Share Basic income (loss) per share is calculated using the weighted-average number of common shares outstanding during each period. Diluted income (loss) per share includes potentially dilutive securities such as options and warrants outstanding during each period. For the nine months ended September 30, 2016, there were 5,370,300 potentially dilutive securities that were not included in the calculation of weighted-average common shares outstanding since they were anti-dilutive and for three months ended September 30, 2016, there were 5,370,300 potentially dilutive securities that were not included in the calculation of weighted-average common shares outstanding since they were anti-dilutive for the nine months ended September 30, 2016. For the nine and three months ended September 30, 2015 there were 4,139,181 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 Company’s policy is to maintain cash only with reputable financial institutions. The Company currently banks at two national institutions, one being the primary and the other being phased out. The Company’s largest customer represented 7.4% and 7.0% of consolidated revenues as of and for the nine months ended September 30, 2016 and 2015, respectively. The Company had one customer that represented 9.7% of its total accounts receivable as of September 30, 2016, while a customer that represented 24.03%, and a second customer that represented 14.54%, of its total accounts receivable as of September 30, 2015. The Company’s largest vendor represented 25.5% of the vendor payments for the nine months ended September 30, 2016, while two largest vendors represented 26.6% and 7.9% of total vendor payments for the nine months ended September 30, 2015.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In November 2015, the FASB issued Accounting Standards Update (“ASU”) ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes In February 2016, the FASB issued ASU 2016-02, Leases In March 2016, the FASB issued ASU No. 2016-09, “Compensation – Stock Compensation (Topic 718)” (“ASU 2016-09”). ASU 2016-09 requires an entity to simplify several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows, ASU 2016-09 is effective for fiscal years beginning after December 15, 2016, with early adoption permitted. The Company is currently evaluating ASU 2016-09 and its impact on its consolidated financial statements or disclosures. In April 2016, the FASB issued ASU 2016-10, “Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing” (“ASU 2016-10”). The amendments in this update clarify the following two aspects to Topic 606: Identifying performance obligations and licensing implantation guidance, while retaining the related principles for those areas. The entity first identifies the promised goods or services in the contract and reduce the cost and complexity. An entity evaluates whether promised goods and services are distinct. Topic 606 includes implementation guidance on determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfy at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). ASU 2016-10 is effective per fiscal years beginning after December 31, 2017, including interim periods within that year. The Company is currently evaluating ASU 2016-10 and its impact on its consolidated financial statements or disclosures. Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated financial statements.

NOTE 4 - ACQUISITIONS (Tables)

NOTE 4 - ACQUISITIONS (Tables)	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Business Acquisition, Pro Forma Information [Table Text Block]	The following unaudited proforma summary presents consolidated information of the Company as if these business combinations had both occurred on January 1, 2015. December 31, 2015 Gross Sales: $ 52,248,554 Net Loss: $ (1,605,980 ) September 30, 2016 Gross Sales: $ 52,248,554 Net Loss: $ (349,000 )
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The table below summarizes the allocation of the purchase price of the foregoing three acquisitions over the estimated fair values of the assets acquired and liabilities assumed. Fair value of consideration transferred from the acquisitions: Brainchild DialedIn DUS Stratitude Cash $ 500,000 $ - $ - $ 4,342,425 Subordinated debt 1,000,000 - - Common stock 142,500 760,000 75,000 120,000 Contingent earn-out payments 400,000 - - 2,400,000 $ 2,042,500 $ 760,000 $ 75,000 $ 6,862,425 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash $ 30,272 $ 98,962 $ - $ 730,033 Customer lists/Technology intangibles, net 649,265 695,339 - Inventory 90,442 - - Deposits 2,000 7,163 - 282,109 Accounts receivable 121,715 33,318 - 2,294,578 Fixed assets 12,045 3,676 75,000 104,213 Accounts payable and accrued liabilities (151,774 ) (161,398 ) (2,950,000 ) (2,125,980 ) Sub total 753,965 677,060 (2,875,000 ) 1,284,953 Excess of purchase price allocated to intangible assets 1,288,535 82,940 945,400 5,577,472 Excess of purchase price allocated to Goodwill - - 2,004,600 - Total $ 2,042,500 $ 760,000 $ 75,000 $ 6,862,425

NOTE 5 - INTANGIBLE ASSETS OF25

NOTE 5 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Tables)	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	As of September 30, 2016 and December 31, 2015, intangible assets consisted of the following: September 30, 2016 December 31, 2015 Gross Accumulated amortization Balance Gross Accumulated amortization Balance Customer list Services $ 28,679,216 $ (22,489,326 ) $ 6,189,890 $ 24,217,238 $ (21,129,178 ) $ 3,088,060 Education 290,670 (141,745 ) 148,925 290,670 (58,140 ) 232,530 Media 1,639,750 (1,376,408 ) 263,342 1,639,750 (1,169,008 ) 470,742 30,609,636 (24,007,479 ) 6,602,157 26,147,658 (22,356,326 ) 3,791,332 Technology stack Services $ 8,425,995 $ (5,620,885 ) $ 2,805,110 $ 7,237,637 $ (4,892,300 ) $ 2,345,337 Education 1,647,130 (411,789 ) 1,235,341 1,647,130 (235,308 ) 1,411,822 Health 175,000 (93,735 ) 81,265 175,000 (74,988 ) 100,012 Media 5,642,171 (2,328,552 ) 3,313,619 5,642,171 (1,724,031 ) 3,918,140 15,890,296 (8,454,961 ) 7,435,335 14,701,938 (6,926,627 ) 7,775,311 Total $ 46,499,932 $ (32,462,439 ) $ 14,037,492 $ 40,849,596 $ (29,282,953 ) $ 11,566,643
Finite-lived Intangible Assets Amortization Expense [Table Text Block]	For the nine months ending September 30, 2016, the change in intangible assets was as follows: Balance, January 1, 2016 $ 11,566,643 Additions 5,650,336 Impairment of assets (80,000 ) Amortization (3,099,487 ) Balance, September 30, $ 14,037,492

NOTE 6 - SOFTWARE DEVELOPMENT26

NOTE 6 - SOFTWARE DEVELOPMENT COSTS (Tables)	9 Months Ended
	Sep. 30, 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: September 30, 2016 December 31, 2015 Gross Accumulated amortization Balance Gross Accumulated amortization Balance QBIX $ 1,527,060 (534,471 ) 992,589 $ 1,527,060 $ (305,412 ) $ 1,221,648 QHIX 4,823,355 (723,501 ) 4,099,854 4,823,355 - 4,823,355 QBLITZ 5,701,172 - 5,701,172 3,879,899 - 3,879,899 QEDX 3,071,822 - 3,071,822 1,432,622 - 1,432,622 QWEX 870,751 - 870,752 - - - $ 15,994,160 (1,257,972 ) 14,736,189 $ 11,662,936 $ (305,412 ) $ 11,357,524
Schedule of Changes in Software Development Costs [Table Text Block]	For the nine months ending September 30, 2016, the change in Software Development costs was as follows: Balance, January 1, $ 11,357,524 Additions 4,331,224 Impairment of assets - Amortization (952,560 ) Balance, September 30, $ 14,736,189

NOTE 7 - EQUIPMENT (Tables)

NOTE 7 - EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Equipment consists of the following: Description of Cost September 30, 2016 December 31, 2015 Furniture & fixtures $ 39,322 $ 35,993 Leasehold improvements 33,311 33,311 Computing equipment 624,232 594,319 Total 696,865 663,623 Less: Accumulated depreciation (236,543 ) (128,493 ) Balance $ 460,322 $ 535,130 Description September 30, 2016 December 31, 2015 Equipment – net $ 162,166 $ 168,169 Equipment under capital lease – net 298,156 366,961 $ 460,322 $ 535,130

NOTE 10 - LONG-TERM DEBT (Table

NOTE 10 - LONG-TERM DEBT (Tables)	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Schedule of Long-term Debt Instruments [Table Text Block]	Long-term debt consisted of the following: September 30, 2016 December 31, 2015 Note payable due December 31, 2017, as extended, with interest at 6.5% per annum (a) $ 2,000,001 $ 3,117,538 Note payable due October 1, 2017, plus interest at approximately 10% per annum (b) - 1,825,447 Note payable due July 1, 2016, plus interest at 8% per annum (c) - 1,232,000 Note payable due December 31, 2017, plus interest at 8% per annum (d) - 1,000,000 Note payable due July 1, 2019, with interest at approximately 5% per annum (e) 12,187,500 - Note payable due July 1, 2019, with interest at approximately 5% per annum (f) 1,311,078 - Note payable due September 23, 2018, with interest at 6.7% per annum (g) 22,606 30,400 15,521,185 7,205,385 Less: Debt Discount - (229,278 ) Total 15,521,185 6,976,107 Less: Deferred finance cost (919,366 ) - Less: Current maturities; net of debt discount and deferred finance cost (4,871,027 ) (2,413,739 ) Total long-term debt $ 9,730,792 $ 4,562,368 (a) In December 2013, $2 million of the original $5,000,000 promissory note was converted to 3,333,334 shares of the Company’s common stock (at $0.60/share) and 1,666,667 warrants exercisable at $1.00 per 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 maturity date of the note was extended to December 31, 2015 without any further consideration. On October 1, 2014, the maturity date of the note was extended to December 31, 2017 with an increased interest rate of 6.5%. Additionally, 350,000 shares of the Company’s common stock were granted as additional consideration for the extension. In conjunction with the July 1, 2016 financing, $1,168,058, was repaid towards this promissory note. (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. In conjunction with the July 1, 2016 financing, this loan was paid off in full. (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%. The senior debenture does not contain a provision for the debt to be converted into shares of the Company’s common stock. 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. In conjunction with the July 1, 2016 financing, this loan was paid off in full. (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. In conjunction with the July 1, 2016 financing, this loan was paid off in full. (e) and (f) Please see Note 9. (g) 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 14 - COMMITMENTS AND CON29

NOTE 14 - COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 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 7 NJ 10/31/2019 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 facilities (in CA, FL and NY) on a month-to-month basis. As of September 30, 2016, the Company’s future minimum lease payments are as follows: Year Ending September 30, Amount 2017 $ 162,871 2018 122,521 2019 59,533 2020 and beyond 28,662 $ 373,587
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	The following is a schedule of future minimum lease payments as of September 30, 2016. Year ending September 30, 2017 $ 181,040 2018 $ 27,853 Total minimum lease payments $ 208,893 Less: amount representing interest $ (7,078 ) Present value of net minimum lease payments, presented as current and non-current obligations under capital leases of $174,166 and $27,649, respectively. $ 201,815

NOTE 15 - FOREIGN OPERATIONS (T

NOTE 15 - FOREIGN OPERATIONS (Tables)	9 Months Ended
	Sep. 30, 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 services to the Company and is paid on a cost plus basis. The Company paid the following amounts to the India key supplier and subcontractor for providing different classes of services: Nine Months Ending Nine Months Ending Description of Cost September 30, 2016 September 30, 2015 Client delivery and support $ 3,316,210 $ 2,395,230 Platform development (capitalized by the Company) 2,235,000 1,755,000 Sales support 146,870 133,570 Back office support 1,590,840 1,520,480 Research & Development 186,080 270,720 $ 7,475,000 $ 6,075,000

NOTE 3 _ SUMMARY OF SIGNIFICA31

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 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 occurs 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)	5,370,300	4,139,181	5,370,300	4,139,181
Sales Revenue, Net [Member] | Credit Concentration Risk [Member] | Customer A [Member]
NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage			7.40%	7.00%
Accounts Receivable [Member] | Credit Concentration Risk [Member] | Customer B [Member]
NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage			9.70%	24.03%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer C [Member]
NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage				14.54%
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			25.50%
Cost of Goods, Total [Member] | Supplier Concentration Risk [Member] | Supplier A [Member]
NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage				26.60%
Cost of Goods, Total [Member] | Supplier Concentration Risk [Member] | Supplier B [Member]
NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage				7.90%
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 ($)	Oct. 14, 2016	Jul. 01, 2016	Dec. 01, 2015	Oct. 01, 2015	Jan. 01, 2015	Sep. 30, 2016	Dec. 31, 2015
NOTE 4 - ACQUISITIONS (Details) [Line Items]
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, Common Stock Buy Back, Guanteed Valuation (in Dollars per share)					$ 2
Business Combination, Consideration Transferred, Liabilities Incurred					$ 1,000,000	1,000,000
Debt Instrument, Interest Rate, Stated Percentage					8.00%
Business Combination, Contingent Consideration Arrangements, Description					agreement calls for a performance based earn-out of up to $400,000, to be paid on a semi-annual basis on January 1 and July 1 of each year ending with 2017, based on the actual cash received from sales generated by the acquired business line during such period. As of September 30, 2016, the Company has paid $80,469 with respect to the earn-out. The seller has the option to receive any or all of the earn-out in the form of common stock of the Company priced at a five trading day average price.
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
Statitude, Inc. [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Payments to Acquire Businesses, Gross		$ 4,430,740.76				4,342,425
Business Combination, Contingent Consideration Arrangements, Description		earnout payments of up to $2,400,000 based on a mutually agreed upon post-closing determination of Stratitude’s EBITDA
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable						120,000
Goodwill						$ 0
Statitude, Inc. [Member] | Subsequent Event [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares)	500,000

NOTE 4 - ACQUISITIONS (Details

NOTE 4 - ACQUISITIONS (Details) - Business Acquisition, Pro Forma Information - DialedIn Corporation [Member[ - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
NOTE 4 - ACQUISITIONS (Details) - Business Acquisition, Pro Forma Information [Line Items]
Gross Sales:	$ 52,248,554	$ 52,248,554
Net Loss:	$ (349,000)	$ (1,605,980)

NOTE 4 - ACQUISITIONS (Detai34

NOTE 4 - ACQUISITIONS (Details) - Schedule of Purchase Price Allocation - USD ($)	Jul. 01, 2016	Oct. 01, 2015	Jan. 01, 2015	Sep. 30, 2016	Dec. 31, 2015
Recognized amounts of identifiable assets acquired and liabilities assumed:
Excess of purchase price allocated to Goodwill				$ 2,004,600	$ 2,004,600
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
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
Statitude, Inc. [Member]
NOTE 4 - ACQUISITIONS (Details) - Schedule of Purchase Price Allocation [Line Items]
Cash	$ 4,430,740.76			4,342,425
Common stock				120,000
Contingent earn-out payments				2,400,000
				6,862,425
Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash				730,033
Deposits				282,109
Accounts receivable				2,294,578
Fixed assets				104,213
Accounts payable and accrued liabilities				(2,125,980)
Sub total				1,284,953
Excess of purchase price allocated to intangible assets				5,577,472
Excess of purchase price allocated to Goodwill				0
Total				$ 6,862,425

NOTE 5 - INTANGIBLE ASSETS OF35

NOTE 5 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Disclosure Text Block [Abstract]
Amortization of Intangible Assets	$ 1,193,217	$ 1,094,027	$ 3,099,487	$ 3,281,984

NOTE 5 - INTANGIBLE ASSETS OF36

NOTE 5 - INTANGIBLE ASSETS OF CUSTOMER LISTS AND TECHNOLOGY STACKS (Details) - Schedule of Finite-Lived Intangible Assets - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Customer list
Intangible Assets, Gross	$ 46,499,932	$ 40,849,596
Intangible Assets, Accumulated Amortization	(32,462,439)	(29,282,953)
Intangible Assets, Net	14,037,492	11,566,643
Customer Lists [Member]
Customer list
Intangible Assets, Gross	30,609,636	26,147,658
Intangible Assets, Accumulated Amortization	(24,007,479)	(22,356,326)
Intangible Assets, Net	6,602,157	3,791,332
Customer Lists [Member] | Services Segement [Member]
Customer list
Intangible Assets, Gross	28,679,216	24,217,238
Intangible Assets, Accumulated Amortization	(22,489,326)	(21,129,178)
Intangible Assets, Net	6,189,890	3,088,060
Customer Lists [Member] | Education Segment [Member]
Customer list
Intangible Assets, Gross	290,670	290,670
Intangible Assets, Accumulated Amortization	(141,745)	(58,140)
Intangible Assets, Net	148,925	232,530
Customer Lists [Member] | Media Segment [Member]
Customer list
Intangible Assets, Gross	1,639,750	1,639,750
Intangible Assets, Accumulated Amortization	(1,376,408)	(1,169,008)
Intangible Assets, Net	263,342	470,742
Technology-Based Intangible Assets [Member]
Customer list
Intangible Assets, Gross	15,890,296	14,701,938
Intangible Assets, Accumulated Amortization	(8,454,961)	(6,926,627)
Intangible Assets, Net	7,435,335	7,775,311
Technology-Based Intangible Assets [Member] | Services Segement [Member]
Customer list
Intangible Assets, Gross	8,425,995	7,237,637
Intangible Assets, Accumulated Amortization	(5,620,885)	(4,892,300)
Intangible Assets, Net	2,805,110	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	(411,789)	(235,308)
Intangible Assets, Net	1,235,341	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	(2,328,552)	(1,724,031)
Intangible Assets, Net	3,313,619	3,918,140
Technology-Based Intangible Assets [Member] | Health Segment [Member]
Customer list
Intangible Assets, Gross	175,000	175,000
Intangible Assets, Accumulated Amortization	(93,735)	(74,988)
Intangible Assets, Net	$ 81,265	$ 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		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Finite-lived Intangible Assets Amortization Expense [Abstract]
Balance, January 1, 2016			$ 11,566,643
Additions			5,650,336
Impairment of assets			(80,000)
Amortization	$ (1,193,217)	$ (1,094,027)	(3,099,487)	$ (3,281,984)
Balance, September 30,	$ 14,037,492		$ 14,037,492

NOTE 6 - SOFTWARE DEVELOPMENT38

NOTE 6 - SOFTWARE DEVELOPMENT COSTS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Disclosure Text Block Supplement [Abstract]
Capitalized Computer Software, Amortization	$ 317,520	$ 76,353	$ 952,560	$ 229,059

NOTE 6 - SOFTWARE DEVELOPMENT39

NOTE 6 - SOFTWARE DEVELOPMENT COSTS (Details) - Schedule of Capitalized Software Costs - USD ($)	Sep. 30, 2016	Dec. 31, 2015
NOTE 6 - SOFTWARE DEVELOPMENT COSTS (Details) - Schedule of Capitalized Software Costs [Line Items]
Capitalized Software Costs, Gross	$ 15,994,160	$ 11,662,936
Capitalized Software Costs, Accumulated Amortization	(1,257,972)	(305,412)
Capitalized Software Costs, Balance	14,736,189	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	(534,471)	(305,412)
Capitalized Software Costs, Balance	992,589	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	(723,501)	0
Capitalized Software Costs, Balance	4,099,854	4,823,355
QBLITZ [Member]
NOTE 6 - SOFTWARE DEVELOPMENT COSTS (Details) - Schedule of Capitalized Software Costs [Line Items]
Capitalized Software Costs, Gross	5,701,172	3,879,899
Capitalized Software Costs, Accumulated Amortization	0	0
Capitalized Software Costs, Balance	5,701,172	3,879,899
QEDX [Member]
NOTE 6 - SOFTWARE DEVELOPMENT COSTS (Details) - Schedule of Capitalized Software Costs [Line Items]
Capitalized Software Costs, Gross	3,071,822	1,432,622
Capitalized Software Costs, Accumulated Amortization	0	0
Capitalized Software Costs, Balance	3,071,822	1,432,622
QWEX [Member]
NOTE 6 - SOFTWARE DEVELOPMENT COSTS (Details) - Schedule of Capitalized Software Costs [Line Items]
Capitalized Software Costs, Gross	870,751	0
Capitalized Software Costs, Accumulated Amortization	0	0
Capitalized Software Costs, Balance	$ 870,752	$ 0

NOTE 6 - SOFTWARE DEVELOPMENT40

NOTE 6 - SOFTWARE DEVELOPMENT COSTS (Details) - Schedule of Changes in Software Development Costs - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Schedule of Changes in Software Development Costs [Abstract]
Balance, January 1,			$ 11,357,524
Additions			4,331,224
Impairment of assets			0
Amortization	$ (317,520)	$ (76,353)	(952,560)	$ (229,059)
Balance, September 30,	$ 14,736,189		$ 14,736,189

NOTE 7 - EQUIPMENT (Details)

NOTE 7 - EQUIPMENT (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Depreciation	$ 28,076	$ 26,315	$ 108,050	$ 79,974

NOTE 7 - EQUIPMENT (Details) -

NOTE 7 - EQUIPMENT (Details) - Schedule of Property and Equipment - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 696,865	$ 663,623
Less: Accumulated depreciation	(236,543)	(128,493)
Balance	460,322	535,130
Equipment – net	162,166	168,169
Equipment under capital lease – net	298,156	366,961
	460,322	535,130
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	39,322	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	$ 624,232	$ 594,319

NOTE 8 - SOFTWARE LICENSING (De

NOTE 8 - SOFTWARE LICENSING (Details) - Software Service, Support and Maintenance Arrangement [Member] $ / shares in Units, shares in Millions, $ in Millions	9 Months Ended
	Sep. 30, 2016USD ($)$ / sharesshares
NOTE 8 - 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 (the “Licensed Software”) to a major software and services firm (the “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 exclusivity to the Licensee in certain segments of the market, provided the Licensee meets certain performance requirements. Under this agreement, the Licensee paid the Company an upfront cash payment of $3.1 million, which has been included in revenue during the three months ended September 30, 2016 upon satisfaction of certain conditions, in addition to quarterly royalty payments based on the revenues it generates 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 license will be considered fully paid if and 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 the upfront payment is certain, 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 9 - NOTE PAYABLE - REVOL44

NOTE 9 - NOTE PAYABLE - REVOLVER AND TERM (Details) - USD ($)	Jul. 01, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
NOTE 9 - NOTE PAYABLE - REVOLVER AND TERM (Details) [Line Items]
Amortization of Debt Issuance Costs		$ 456,710	$ 35,346	$ 707,919	$ 70,692
Credit Agreement with BMO Harris Bank N.A. [Member]
NOTE 9 - NOTE PAYABLE - REVOLVER AND TERM (Details) [Line Items]
Debt Instrument, Face Amount	$ 25,000,000
Debt Instrument, Fee	prepayment penalty fees
Debt Instrument, Fee Amount	$ 123,009
Line of Credit Facility, Interest Rate Description	(i) LIBOR (for, at the election of Borrower, a one-, two-, three- or nine-month LIBOR interest period) plus 450 basis points (4.5%)) per annum, or (ii) the base rate (which is the highest of (a) the Lender’s prime rate, (b) the federal funds rate plus 0.50%, or (c) the sum of 1% plus one-month LIBOR) plus 350 basis points (3.5%)
Line of Credit Facility, Commitment Fee Description	(1) a commitment fee ranging from 25 to 50 basis points (0.25% to 0.50%) per annum on the aggregate unused commitments of the revolving line of credit and the software capital expenditure line of credit, and (2) a letter of credit fee of 450 basis points (4.5%) per annum on the undrawn amount of any letters of credit issued under the Credit Agreement
Line of Credit Facility, Covenant Terms	The Credit Agreement contains various restrictions and covenants applicable to the Company and, with limited exceptions, its subsidiaries. Among other requirements, the Company may not permit (i) the ratio of its total funded debt (as defined in the Credit Agreement) on the last day of any fiscal quarter of the Company to its consolidated net income before, among other things, interest, taxes, depreciation, amortization, and certain other losses, expenses and charges (“EBITDA”), for the four consecutive fiscal quarters then ended to exceed 3.00 to 1.00, or (ii) the ratio of its EBITDA for any period of four consecutive fiscal quarters to its principal payments on indebtedness due within the next four fiscal quarters (including earnout obligations of the Company that could become due within the next four fiscal quarters), interest expense, and income taxes paid for the past four quarters (or annualized in certain circumstances), for the same period to be less than 1.15 to 1.00.
Debt Issuance Costs, Gross	$ 1,797,355
Deferred Cost Amortization Period	3 years
Credit Agreement with BMO Harris Bank N.A. [Member] | Medium-term Notes [Member]
NOTE 9 - NOTE PAYABLE - REVOLVER AND TERM (Details) [Line Items]
Debt Instrument, Face Amount	$ 13,000,000
Debt Instrument, Frequency of Periodic Payment	quarterly
Debt Instrument, Periodic Payment	$ 812,500
Debt Instrument, Maturity Date	Jul. 1, 2019
Credit Agreement with BMO Harris Bank N.A. [Member] | Revolving Credit Facility [Member]
NOTE 9 - NOTE PAYABLE - REVOLVER AND TERM (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 7,000,000
Line of Credit Facility, Borrowing Capacity, Description	limit availability under the revolving credit facility to 80% of Company’s receivables to the extent such receivables meet eligibility requirements
Credit Agreement with BMO Harris Bank N.A. [Member] | Software Capital Expenditure Line of Credit [Member]
NOTE 9 - NOTE PAYABLE - REVOLVER AND TERM (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 5,000,000

NOTE 10 - LONG-TERM DEBT (Detai

NOTE 10 - LONG-TERM DEBT (Details) - Loans Payable [Member] - USD ($)	Sep. 23, 2015	Oct. 31, 2014	Oct. 01, 2014	Dec. 01, 2013	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2016	Sep. 30, 2016	Dec. 31, 2015	Jan. 31, 2015
Note Payable Due December 31, 2017 #1 [Member]
NOTE 10 - LONG-TERM DEBT (Details) [Line Items]
Debt Conversion, Original Debt, Amount						$ 2,000,000
Debt Instrument, Face Amount						$ 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				$ 1,350,000
Debt Instrument, Maturity Date			Dec. 31, 2017					Dec. 31, 2017	Dec. 31, 2017
Debt Instrument, Interest Rate, Stated Percentage			6.50%				6.50%	6.50%	6.50%
Stock Issued During Period, Shares, Other (in Shares)			350,000
Repayments of Debt							$ 1,168,058
Debt Instrument, Frequency of Periodic Payment									/month
Note Payable Due October 1, 2017 [Member]
NOTE 10 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Face Amount		$ 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		$ 119,991
Debt Instrument, Maturity Date								Oct. 1, 2017	Oct. 1, 2017
Debt Instrument, Interest Rate, Stated Percentage							10.00%	10.00%	10.00%
Debt Instrument, Basis Spread on Variable Rate		8.00%
Debt Instrument, Description of Variable Rate Basis		30-day LIBOR
Debt Instrument, Term		36 months
Debt Instrument, Periodic Payment								$ 104,910.71	$ 83,928.57
Debt Instrument, Frequency of Periodic Payment								/month
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		$ 115,000
Note Payable Due October 1, 2017 [Member] | Minimum [Member]
NOTE 10 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		2.00%
Note Payable Due July 1, 2016 [Member]
NOTE 10 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Face Amount					$ 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					$ 841,771
Debt Instrument, Maturity Date								Jul. 1, 2016	Jul. 1, 2016
Debt Instrument, Interest Rate, Stated Percentage					8.00%		8.00%	8.00%	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					$ 477,000
Debt Instrument, Payment Terms					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.
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.
Debt Instrument, Convertible, Remaining Discount Amortization Period					18 months
Note Payable Due December 31, 2017 #2 [Member]
NOTE 10 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Face Amount										$ 1,000,000
Debt Instrument, Maturity Date								Dec. 31, 2017	Dec. 31, 2017
Debt Instrument, Interest Rate, Stated Percentage					8.00%		8.00%	8.00%	8.00%
Debt Instrument, Convertible, Remaining Discount Amortization Period					18 months
Note Payable Due September 23, 2018 [Member]
NOTE 10 - LONG-TERM DEBT (Details) [Line Items]
Debt Instrument, Face Amount	$ 32,898
Debt Instrument, Maturity Date								Sep. 23, 2018	Sep. 23, 2018
Debt Instrument, Interest Rate, Stated Percentage	6.70%						6.70%	6.70%	6.70%
Debt Instrument, Term	36 months

NOTE 10 - LONG-TERM DEBT (Deta

NOTE 10 - LONG-TERM DEBT (Details) - Schedule of Long-Term Debt - USD ($)		Sep. 30, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Long term debt		$ 15,521,185	$ 7,205,385
Total		15,521,185	6,976,107
Less: Deferred finance cost		(919,366)	0
Less: Current maturities; net of debt discount and deferred finance cost		(4,871,027)	(2,413,739)
Total long-term debt		9,730,792	4,205,389
Loans Payable [Member]
Debt Instrument [Line Items]
Less: Debt Discount		0	(229,278)
Note Payable Due December 31, 2017 #1 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Long term debt	[1]	2,000,001	3,117,538
Note Payable Due October 1, 2017 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Long term debt	[2]	0	1,825,447
Note Payable Due July 1, 2016 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Long term debt	[3]	0	1,232,000
Note Payable Due December 31, 2017 #2 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Long term debt	[4]	0	1,000,000
Note Payable Due July 1, 2019 #1 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Long term debt	[5]	12,187,500	0
Note Payable Due July 1, 2019 #2 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Long term debt	[5]	1,311,078	0
Note Payable Due September 23, 2018 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Long term debt	[6]	$ 22,606	$ 30,400
[1]	In December 2013, $2 million of the original $5,000,000 promissory note was converted to 3,333,334 shares of the Company's common stock (at $0.60/share) and 1,666,667 warrants exercisable at $1.00 per 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 maturity date of the note was extended to December 31, 2015 without any further consideration. On October 1, 2014, the maturity date of the note was extended to December 31, 2017 with an increased interest rate of 6.5%. Additionally, 350,000 shares of the Company's common stock were granted as additional consideration for the extension. In conjunction with the July 1, 2016 financing, $1,168,058, was repaid towards this promissory note.
[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. In conjunction with the July 1, 2016 financing, this loan was paid off in full.
[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%. The senior debenture does not contain a provision for the debt to be converted into shares of the Company's common stock. 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. In conjunction with the July 1, 2016 financing, this loan was paid off in full.
[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. In conjunction with the July 1, 2016 financing, this loan was paid off in full.
[5]	Please see Note 9.
[6]	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 10 - LONG-TERM DEBT (De47

NOTE 10 - LONG-TERM DEBT (Details) - Schedule of Long-Term Debt (Parentheticals) - Loans Payable [Member]	Oct. 01, 2014	Sep. 30, 2016	Dec. 31, 2015	Sep. 23, 2015	Dec. 31, 2014
Note Payable Due December 31, 2017 #1 [Member]
Debt Instrument [Line Items]
Due	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2017
Interest at	6.50%	6.50%	6.50%
Note Payable Due October 1, 2017 [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]
Debt Instrument [Line Items]
Due		Jul. 1, 2016	Jul. 1, 2016
Interest at		8.00%	8.00%		8.00%
Note Payable Due December 31, 2017 #2 [Member]
Debt Instrument [Line Items]
Due		Dec. 31, 2017	Dec. 31, 2017
Interest at		8.00%	8.00%		8.00%
Note Payable Due July 1, 2019 #1 [Member]
Debt Instrument [Line Items]
Due		Jul. 1, 2019	Jul. 1, 2019
Interest at		5.00%	5.00%
Note Payable Due July 1, 2019 #2 [Member]
Debt Instrument [Line Items]
Due		Jul. 1, 2019	Jul. 1, 2019
Interest at		5.00%	5.00%
Note Payable Due September 23, 2018 [Member]
Debt Instrument [Line Items]
Due		Sep. 23, 2018	Sep. 23, 2018
Interest at		6.70%	6.70%	6.70%

NOTE 11 - CONVERTIBLE DEBENTU48

NOTE 11 - CONVERTIBLE DEBENTURES (Details) - Convertible Debt [Member] - USD ($)	1 Months Ended		9 Months Ended
	Apr. 30, 2016	Jan. 31, 2016	Sep. 30, 2016
NOTE 11 - CONVERTIBLE DEBENTURES (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		9.00%
Debt Instrument, Face Amount		$ 5,000,000
Debt Instrument, Convertible, Conversion Price (in Dollars per share)		$ 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 (in Dollars per share)		$ 0.75
Warrant Term		1 year
Proceeds from Convertible Debt			$ 80,000
Warrants, Fair Value of Warrnts, Granted		$ 6,857
Amended Terms [Member]
NOTE 11 - CONVERTIBLE DEBENTURES (Details) [Line Items]
Debt Instrument, Convertible, Conversion Price (in Dollars per share)	$ 0.375
Debt Instrument, Description	Each holder of a Note will receive a detachable warrant to purchase common stock with an exercise price of $0.55 per share.
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)	$ 0.55
Warrant Term	1 year
Proceeds from Convertible Debt	$ 389,955
Warrants, Fair Value of Warrnts, Granted			$ 312,033
Class of Warrant or Rights, Granted (in Shares)			1,039,947

NOTE 13 - STOCKHOLDERS' EQUITY

NOTE 13 - STOCKHOLDERS' EQUITY (Details)	Jun. 27, 2016USD ($)shares
Stockholders' Equity Note [Abstract]
Stock Repurchased and Retired During Period, Shares | shares	1,870,270
Stock Repurchased and Retired During Period, Value | $	$ 692,000

NOTE 14 - COMMITMENTS AND CON50

NOTE 14 - COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	Feb. 01, 2015	May 13, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
NOTE 14 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Operating Leases, Rent Expense			$ 197,863	$ 127,979	$ 313,415	$ 301,915
Loss Contingency, Damages Sought, Value		$ 222,000
Loss Contingency, Accrual, Current		$ 123,000
Computer Equipment [Member]
NOTE 14 - 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		458,701		$ 458,701
Capital Leases, Lessee Balance Sheet, Assets by Major Class, Accumulated Depreciation			160,545		160,545		91,740
Capital Lease Obligations			$ 298,156		$ 298,156		$ 366,961

NOTE 14 - COMMITMENTS AND CON51

NOTE 14 - COMMITMENTS AND CONTINGENCIES (Details) - Operating Leases of Lessee Disclosure	9 Months Ended
	Sep. 30, 2016
Office Lease, New Jersey [Member]
Operating Leased Assets [Line Items]
Operating Lease, Start Date	09/2012
Operating Lease, Term	7 years
Operating Lease, Location	NJ
Operating Lease, Expiration	Oct. 31, 2019
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 14 - COMMITMENTS AND CON52

NOTE 14 - COMMITMENTS AND CONTINGENCIES (Details) - Schedule of Future Minimum Rental Payments for Operating Leases	Sep. 30, 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	28,662
	$ 373,587

NOTE 14 - COMMITMENTS AND CON53

NOTE 14 - COMMITMENTS AND CONTINGENCIES (Details) - Schedule of Future Minimum Lease Payments for Capital Leases	Sep. 30, 2016USD ($)
Schedule of Future Minimum Lease Payments for Capital Leases [Abstract]
2,017	$ 181,040
2,018	27,853
Total minimum lease payments	208,893
Less: amount representing interest	(7,078)
Present value of net minimum lease payments, presented as current and non-current obligations under capital leases of $174,166 and $27,649, respectively.	$ 201,815

NOTE 14 - COMMITMENTS AND CON54

NOTE 14 - COMMITMENTS AND CONTINGENCIES (Details) - Schedule of Future Minimum Lease Payments for Capital Leases (Parentheticals) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Schedule of Future Minimum Lease Payments for Capital Leases [Abstract]
Present value of net minimum lease payments, current	$ 174,166	$ 152,640
Present value of net minimum lease payments, non-current	$ 27,649	$ 162,149

NOTE 15 - FOREIGN OPERATIONS (D

NOTE 15 - FOREIGN OPERATIONS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Disclosure Text Block Supplement [Abstract]
Payments To Foreign Suppliers	$ 2,250,000	$ 2,100,000	$ 7,475,000	$ 6,075,000
Accounts Payable, Other	$ 750,000		$ 750,000		$ 700,000

NOTE 15 - FOREIGN OPERATIONS (

NOTE 15 - FOREIGN OPERATIONS (Details) - Long-term Purchase Commitment - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	$ 7,475,000	$ 6,075,000
Client Delivery and Support [Member]
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	3,316,210	2,395,230
Platform Development [Member]
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	2,235,000	1,755,000
Sales Support [Member]
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	146,870	133,570
Back Office Support [Member]
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	1,590,840	1,520,480
Research and Development Arrangement [Member]
Long-term Purchase Commitment [Line Items]
Long-term Purchase Commitment, Amount	$ 186,080	$ 270,720

NOTE 16 - SUBSEQUENT EVENTS (De

NOTE 16 - SUBSEQUENT EVENTS (Details) - Subsequent Event [Member]	Nov. 03, 2016USD ($)$ / sharesshares
Great Parents Academy, LLC [Member]
NOTE 16 - SUBSEQUENT EVENTS (Details) [Line Items]
Business Combination, Contingent Consideration Arrangements, Description	As consideration for the acquisition, the Company agreed to issue 2,745,237 shares of the Company’s common stock; entered into a Royalty Agreement whereby the Company will grant GPA a royalty in the Company’s sales of the “Love Math” application; and assumed certain liabilities of GPA. Within fifteen (15) days following November 3, 2016, the Company will issue an additional 104,763 shares to three (3) former GPA employees.
Stock Issued During Period, Shares, Acquisitions	2,745,237
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	104,763
Number of Former Employees	3
Borrowings Under Credit Agreement [Member]
NOTE 16 - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount | $	$ 5,075,000
Debt Instrument, Frequency of Periodic Payment	quarterly
Debt Instrument, Periodic Payment | $	$ 298,529.41
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Date of First Required Payment	Dec. 31, 2019
Class of Warrant or Rights, Granted	3,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.45
Debt Instrument, Covenant Description	The Subordinated Credit Agreement contains various restrictions and covenants applicable to the Company and, with limited exceptions, its subsidiaries. Among other requirements, the Company may not permit (i) the ratio of its total funded debt (as defined in the Subordinated Credit Agreement) on the last day of any fiscal quarter of the Company to its consolidated net income before, among other things, interest, taxes, depreciation, amortization, and certain other losses, expenses and charges (“EBITDA”), for the four consecutive fiscal quarters then ended to exceed 3.45 to 1.00, or (ii) the ratio of its EBITDA for any period of four consecutive fiscal quarters to its principal payments on indebtedness due within the next four fiscal quarters (including earnout obligations of the Company that could become due within the next four fiscal quarters), interest expense, and income taxes paid for the past four quarters (or annualized in certain circumstances), for the same period to be less than 1.00 to 1.00.