Infinite (IMCI) 10-Q 14 Nov 13 2013 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 13, 2013
Document Information [Line Items]	'	'
Entity Registrant Name	'INFINITE GROUP INC	'
Entity Central Index Key	'0000884650	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Trading Symbol	'IMCI	'
Entity Common Stock, Shares Outstanding	'	25,961,883
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-13	'
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2013	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
ASSETS	'	'
Cash	$1,343	$56,158
Accounts receivable, net of allowance of $70,000	578,539	585,322
Prepaid expenses and other assets	14,585	22,127
Total current assets	594,467	663,607
Property and equipment, net	44,288	38,062
Investment in equity securities	131,500	0
Deposits and other assets	2,318	4,318
Total assets	772,573	705,987
LIABILITIES AND STOCKHOLDERS' DEFICIENCY	'	'
Accounts payable	356,376	281,017
Accrued payroll	290,692	356,164
Accrued interest payable	437,998	408,799
Accrued retirement and pension	196,802	220,783
Accrued expenses - other	19,610	60,015
Current maturities of long-term obligations-bank	20,988	22,867
Notes payable	30,000	30,000
Notes payable-related parties	142,000	149,000
Total current liabilities	1,494,466	1,528,645
Long-term obligations:	'	'
Banks and other	1,528,764	1,544,593
Related parties	501,324	501,324
Total liabilities	3,524,554	3,574,562
Commitments and contingencies	0	0
Stockholders’ deficiency:	'	'
Common stock, $.001 par value, 60,000,000 shares authorized; 25,961,883 shares issued and outstanding	25,961	25,961
Additional paid-in capital	30,241,145	30,164,403
Accumulated deficit	-33,019,087	-33,058,939
Total stockholders’ deficiency	-2,751,981	-2,868,575
Total liabilities and stockholders’ deficiency	$772,573	$705,987

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Allowances for accounts receivable (in dollars)	$70,000	$70,000
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	60,000,000	60,000,000
Common stock, shares issued	25,961,883	25,961,883
Common stock, shares outstanding	25,961,883	25,961,883

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Sales	$2,193,875	$2,096,076	$6,444,578	$6,742,744
Cost of services	1,631,818	1,532,483	4,733,619	4,981,342
Gross profit	562,057	563,593	1,710,959	1,761,402
Costs and expenses:	'	'	'	'
General and administrative	274,767	244,495	740,450	908,808
Selling	196,288	295,423	683,534	863,802
Defined benefit pension plan	0	0	0	-480,000
Total costs and expenses	471,055	539,918	1,423,984	1,292,610
Operating income	91,002	23,675	286,975	468,792
Loss on equity investment	-8,500	0	-13,500	0
Interest expense:	'	'	'	'
Related parties	-11,773	-12,991	-35,043	-39,701
Other	-66,921	-71,536	-198,580	-204,687
Total interest expense	-78,694	-84,527	-233,623	-244,388
Net income (loss)	$3,808	($60,852)	$39,852	$224,404
Net income (loss) per share - basic and diluted (in dollars per share)	$0	$0	$0	$0.01
Weighted average number of shares outstanding:	'	'	'	'
Basic (in shares)	25,961,883	25,961,883	25,961,883	25,961,883
Diluted (in shares)	26,743,782	25,961,883	26,962,379	27,501,001

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Operating activities:	'	'
Net income	$39,852	$224,404
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Stock based compensation	76,742	63,658
Depreciation	14,738	22,772
Loss on equity investment	13,500	0
Reduction of accrued retirement and pension	0	-480,000
Decrease (increase) in assets:	'	'
Accounts receivable	-77,384	426,985
Prepaid expenses and other assets	9,542	2,553
Increase (decrease) in liabilities:	'	'
Accounts payable	75,359	-162,236
Accrued expenses	-76,678	-100,941
Accrued retirement and pension	-23,981	31,514
Net cash provided by operating activities	51,690	28,709
Investing activities:	'	'
Purchase of property and equipment	-20,964	-9,538
Investment in equity securities	-60,833	0
Net cash used in investing activities	-81,797	-9,538
Financing activities:	'	'
Repayments of notes payable	-17,708	-24,457
Repayments of notes payable-related parties	-7,000	-28,000
Net cash used in financing activities	-24,708	-52,457
Net decrease in cash	-54,815	-33,286
Cash - beginning of period	56,158	36,894
Cash - end of period	1,343	3,608
Supplemental disclosure:	'	'
Interest	203,189	247,062
Income taxes	$0	$0

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	Note 1. Basis of Presentation
	The accompanying unaudited consolidated financial statements of Infinite Group, Inc. (“Infinite Group, Inc.” or the “Company”) included herein have been prepared by the Company in accordance with accounting principles generally accepted in the United States of America (U.S.) ("GAAP") for interim financial information and with instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the U.S. for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. All such adjustments are of a normal recurring nature. The December 31, 2012 balance sheet has been derived from the audited financial statements at that date, but does not include all disclosures required by GAAP. The accompanying unaudited consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012 filed with the U.S. Securities and Exchange Commission (SEC). Results of consolidated operations for the three and nine months ended September 30, 2013 are not necessarily indicative of the operating results that may be expected for the year ending December 31, 2013. The unaudited consolidated financial statements herein include the accounts of the Company and its wholly owned subsidiaries. The subsidiaries are inactive. All material inter-company accounts and transactions have been eliminated.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	Note 2. Summary of Significant Accounting Policies
	There are several accounting policies that the Company believes are significant to the presentation of its consolidated financial statements. These policies require management to make complex or subjective judgments about matters that are inherently uncertain. Note 3 to the Company’s audited consolidated financial statements for the year ended December 31, 2012 presents a summary of significant accounting policies as included in the Company's Annual Report on Form 10-K as filed with the SEC.
	Fair Value of Financial Instruments - The carrying amounts reported in the balance sheet for cash, accounts receivable, accounts payable, and accrued expenses approximate fair value because of the immediate short-term maturity of these financial instruments. The carrying value of notes payable and convertible notes payable approximates the fair value based on rates currently available from financial institutions and various lenders.
	Equity Investments -The Company accounts for investments in equity securities of other entities under the cost method of accounting if investments in voting equity interests of the investee are less than 20%.  The equity method of accounting is used if the Company’s investment in voting stock is greater than or equal to 20% but less than a majority.  In considering the accounting method for investments less than 20%, the Company also considers other factors such as its ability to exercise significant influence over operating and financial policies of the investee.  If certain factors are present, the Company could account for investments for which it has less than a 20% ownership under the equity method of accounting.

Investment_in_Equity_Securitie

Investment in Equity Securities	9 Months Ended
	Sep. 30, 2013
Investments, Debt and Equity Securities [Abstract]	'
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	'
	Note 3. Investment in Equity Securities
	During 2013, the Company purchased 145,000 shares, of the authorized but unissued shares of Series A Convertible Preferred Stock (“Series A stock”), $.001 par value, of Sudo.me Corporation (Sudo) for an aggregate purchase price of $145,000 pursuant to the terms and conditions of a preferred stock purchase agreement. Sudo is a customer of the Company. As a result, at September 30, 2013, the Company owns approximately 5.4% of the total outstanding shares of Sudo. Sudo's web site is http://mysudo.me (the information contained in Sudo’s website shall not be considered a part of this Report). The source of funds for the purchase on May 7, 2013 consisted of settlement of accounts receivable of $84,167 due from Sudo and cash of $15,833. During the three months ended September 30, 2013, the Company invested an additional $45,000. Accordingly, the May 7, 2013 investment is considered non-cash investing activity of $84,167.
	The investment is accounted for using the equity method since Company management exercises significant influence over the operating and financial policies of Sudo. During 2012 and 2013, certain officers and directors of the Company made loans to Sudo and converted loans to Series A stock. In addition, one Company employee is one of three members of the board of directors of Sudo and one Company employee is an officer of Sudo. As a result of the foregoing, the Company is deemed to have significant influence upon Sudo's policy and operating decisions. The investment was written down by $13,500 through September 30, 2013 to $131,500 based on the Company's interest in the net loss of Sudo from May 7, 2013 through September 30, 2013.
	The Series A stock votes together with all other classes of stock as a single class on all actions to be taken by the stockholders. Series A stock dividends accrue at the rate of $.10 per year on each share from the date of issuance. Each Series A share entitles the holder to such number of votes per share based on the number of shares of common stock it is convertible into. At the option of the holder, each share and accrued and unpaid dividends are convertible into shares of common stock at a rate of the quotient of (i) preferred shares plus unpaid dividends divided by (ii) the number of preferred shares. Shares of Series A stock are automatically converted to shares of common stock upon a firm commitment underwritten public offering of common stock yielding gross proceeds of at least $10 million at a minimum price of $3 per share.
	Unaudited financial information for Sudo as of and for the nine months ended September 30, 2013 reflects total assets of $3,871, total liabilities of $276,407, and net loss of $596,711. Sudo has no revenues for the nine months ended September 30, 2013.

Stock_Option_Plans

Stock Option Plans	9 Months Ended
	Sep. 30, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	Note 4. Stock Option Plans
	The Company has stock option plans for 8,088,833 shares and other stock option agreements approved by the board of directors for 2,175,000 shares covering up to an aggregate of 10,263,833 shares of common stock. Plan options may be designated at the time of grant as either incentive stock options or nonqualified stock options. Stock based compensation consists of charges for stock option awards to employees, directors and consultants.
	The fair value of each option grant is estimated on the date of grant using the Black-Scholes option-pricing model. The following assumptions were used for the nine months ended September 30, 2013 and 2012.
		2013		2012
	Risk-free interest rate	.34% -  2.15%		.83% - 1.10%
	Expected dividend yield	0%		0%
	Expected stock price volatility	75%		75%
	Expected life of options	3.25  to 5.75 years		5.75 years
	The Company recorded expense for options issued to employees and independent service providers of $25,826 and $24,398 for the three months ended September 30, 2013 and 2012, respectively, and $76,742 and $63,658 for the nine months ended September 30, 2013 and 2012, respectively.
	A summary of all stock option activity for the nine months ended September 30, 2013 follows:
			Number of  Options		Weighted		Weighted-	Aggregate
					Average		Average	Intrinsic Value
					Exercise		Remaining
					Price		Contractual
							Term
	Outstanding at December 31, 2012		6,884,500		$	0.2
	Options granted		2,500,000		$	0.15
	Options expired		-123,333		$	0.13
	Options forfeited		-886,667		$	0.13
	Outstanding at September 30, 2013		8,374,500		$	0.19	5.4 years	$	61,000
	Exercisable at September 30, 2013		6,129,500		$	0.21	5.1 years	$	61,000
	The weighted average fair value of options granted during the nine months ended September 30, 2013 was approximately $.09 ($.12 during the nine months ended September 30, 2012). No options were exercised during the nine months ended September 30, 2013 and 2012.
	At September 30, 2013, there was approximately $84,000 of unrecognized compensation cost related to non-vested options. This cost is expected to be recognized over a weighted average period of approximately three years. The total fair value of shares that vested during the nine months ended September 30, 2013 was approximately $107,470.
	During 2013, the Company issued 1,675,000 common stock options to independent consultants with an average exercise price of $.155 per share. At issuance, 225,000 options immediately vested. The balance of the options vest based on each independent consultant meeting specific sales performance criteria. Additional expense will be recorded when it is probable the vesting criteria will be met.

Earnings_Loss_Per_Share

Earnings (Loss) Per Share	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Earnings Per Share [Text Block]	'
	Note 5. Earnings (Loss) Per Share
	Basic earnings per share is based on the weighted average number of common shares outstanding during the periods presented. Diluted earnings per share is based on the weighted average number of common shares outstanding, as well as dilutive potential common shares which, in the Company’s case, comprise shares issuable under convertible notes payable and stock options. The treasury stock method is used to calculate dilutive shares, which reduces the gross number of dilutive shares by the number of shares purchasable from the proceeds of the options and warrants assumed to be exercised. In a loss period, the calculation for basic and diluted loss per share is considered to be the same, as the impact of potential common shares is anti-dilutive.
	The following table sets forth the computation of basic and diluted net income (loss) per share.
		Three months ended				Nine months ended
		September 30,		September 30,		September 30,		September 30,
		2013		2012		2013		2012
	Numerator for basic net income per share:
	Net income (loss)	$	3,808	$	-60,852	$	39,852	$	224,404
	Denominator for basic net income per share:
	Weighted average common shares outstanding		25,961,883		25,961,883		25,961,883		25,961,883
	Basic net income (loss) per share	$	0	$	0	$	0	$	0.01
	Numerator for diluted net income per share:
	Net income (loss)	$	3,808	$	-60,852	$	39,852	$	224,404
	Denominator for diluted net income per share:
	Weighted average common shares outstanding		25,961,883		25,961,883		25,961,883		25,961,883
	Effect of dilutive securities - common stock options		781,899		0		1,000,496		1,539,118
	Shares used in computing diluted net		26,743,782		25,961,883		26,962,379		27,501,001
	income (loss) per share
	Diluted net income (loss) per share	$	0	$	0	$	0	$	0.01
	Anti-dilutive shares excluded from net income		26,681,651		26,972,391		24,631,651		22,455,891
	per share calculation
	Certain common shares issuable under stock options and convertible notes payable have been omitted from the diluted net income per share calculation because their inclusion is considered anti-dilutive because the exercise prices were greater than the average market price of the common shares or their inclusion would have been anti-dilutive.

Sale_of_Certain_Accounts_Recei

Sale of Certain Accounts Receivable	9 Months Ended
	Sep. 30, 2013
Sale of Certain Accounts Receivable [Abstract]	'
Sale of Certain Accounts Receivable [Text Block]	'
	Note 6. Sale of Certain Accounts Receivable
	The Company has available a financing line with a financial institution (the Purchaser) which enables the Company to sell selected accounts receivable invoices to the Purchaser with full recourse against the Company.
	Pursuant to the provisions of FASB ASC 860, the Company reflects the transactions as a sale of assets and establishes an accounts receivable from the Purchaser for the retained amount less the costs of the transaction and less any anticipated future loss in the value of the retained asset. The retained amount is generally equal to 20% of the total accounts receivable invoice sold to the Purchaser. The fee for the first 30 days is 1% and additional fees are charged against the average daily balance of net outstanding funds at the prime rate, which was 3.25% per annum as of September 30, 2013 and 2012. The estimated future loss reserve for each receivable included in the estimated value of the retained asset is based on the payment history of the accounts receivable customer and is included in the allowance for doubtful accounts, if any. As collateral, the Company granted the Purchaser a first priority interest in accounts receivable and a blanket lien, which may be junior to other creditors, on all other assets.
	The financing line provides the Company the ability to finance up to $2,000,000 of selected accounts receivable invoices, which includes a sublimit for one of the Company’s customers of $1,500,000. During the nine months ended September 30, 2013, the Company sold approximately $6,016,000 ($6,063,000 - 2012) of its accounts receivable to the Purchaser. As of September 30, 2013, approximately $952,000 ($860,000 - 2012) of these receivables remained outstanding. Additionally, as of September 30, 2013, the Company had approximately $277,000 available under the financing line with the financial institution ($180,000 – 2012). After deducting estimated fees and advances from the Purchaser, the net receivable from the Purchaser amounted to $178,993 at September 30, 2013 ($161,584 - 2012), and is included in accounts receivable in the accompanying balance sheets.
	There were no gains or losses on the sale of the accounts receivable because all were collected. The cost associated with the financing line totaled approximately $133,700 for the nine months ended September 30, 2013 ($133,800 - 2012). These financing line fees are classified on the statements of operations as interest expense.

Notes_Payable_Related_Parties

Notes Payable - Related Parties	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	Note 7. Notes Payable – Related Parties
	During the nine months ended September 30, 2013, the Company repaid $7,000 of a note payable to a related party ($28,000 - 2012). Included in accrued interest payable is accrued interest payable to related parties of $348,561 at September 30, 2013 ($317,287 - December 31, 2012).

Employee_Pension_Plan

Employee Pension Plan	9 Months Ended
	Sep. 30, 2013
Compensation and Retirement Disclosure [Abstract]	'
Pension and Other Postretirement Benefits Disclosure [Text Block]	'
	Note 8. Employee Pension Plan
	On March 30, 2012, the Company received the decision of United States Tax Court entered on March 27, 2012 (the "Decision") wherein the Court determined that the Company did not have any liability for taxes, excise taxes or penalties for the taxable years 2006 or 2007 related to the Osley & Whitney, Inc. Retirement Plan (O&W Plan). As a result, during the three months ended March 31, 2012, the Company recorded a reduction of $480,000 in obligations previously accrued and reflected related to excise taxes, including late fees and interest on unfunded O&W Plan contributions.

Management_Plans_Capital_Resou

Management Plans - Capital Resources	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Additional Financial Information Disclosure [Text Block]	'
	Note 9. Management Plans – Capital Resources
	The Company reported operating income of $286,975 and $468,792 and net income of $39,852 and $224,404 for the nine months ended September 30, 2013 and 2012, respectively. During 2012, the Company recorded a reduction of $480,000 in obligations previously accrued and reflected related to excise taxes, including late fees and interest, on unfunded O&W Plan contributions.
	The Company's primary source of liquidity is cash provided by collections of accounts receivable and its factoring line of credit. At September 30, 2013, the Company had approximately $277,000 of availability under this line. During the nine months ended September 30, 2013, the Company financed its business activities through sales with recourse of its accounts receivable.
	The Company believes the capital resources available under its factoring line of credit, cash from additional related party loans and cash generated by improving the results of its operations provide sources to fund its ongoing operations and to support the internal growth the Company expects to achieve for at least the next 12 months. However, if the Company does not continue to maintain or improve the results of its operations in future periods, the Company expects that additional working capital will be required to fund its operations. Although the Company has no assurances, the Company believes that related parties, who have previously provided working capital, will continue to provide working capital loans on similar terms, as in the past, as may be necessary to fund its on-going operations for at least the next 12 months.
	If the Company experiences significant growth in its sales, the Company believes that this may require it to increase its financing line, finance additional accounts receivable, or obtain additional working capital from other sources to support its sales growth. There is no assurance that in the event the Company needs additional funds that adequate additional working capital will be available or, if available, will be offered on acceptable terms.

Supplemental_Cash_Flow_Informa

Supplemental Cash Flow Information	9 Months Ended
	Sep. 30, 2013
Supplemental Cash Flow Elements [Abstract]	'
Cash Flow, Supplemental Disclosures [Text Block]	'
	Note 10. Supplemental Cash Flow Information
	Non-cash investing and financing transactions, including non-monetary exchanges, consisted of an $84,167 investment in equity securities of Sudo during 2013 and the acquisition of computers and related equipment of $9,182 under the terms of a capital lease during 2012.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Fair Value of Financial Instruments, Policy [Policy Text Block]	'
	Fair Value of Financial Instruments - The carrying amounts reported in the balance sheet for cash, accounts receivable, accounts payable, and accrued expenses approximate fair value because of the immediate short-term maturity of these financial instruments. The carrying value of notes payable and convertible notes payable approximates the fair value based on rates currently available from financial institutions and various lenders.
Equity Method Investments, Policy [Policy Text Block]	'
	Equity Investments -The Company accounts for investments in equity securities of other entities under the cost method of accounting if investments in voting equity interests of the investee are less than 20%.  The equity method of accounting is used if the Company’s investment in voting stock is greater than or equal to 20% but less than a majority.  In considering the accounting method for investments less than 20%, the Company also considers other factors such as its ability to exercise significant influence over operating and financial policies of the investee.  If certain factors are present, the Company could account for investments for which it has less than a 20% ownership under the equity method of accounting.

Stock_Option_Plans_Tables

Stock Option Plans (Tables)	9 Months Ended
	Sep. 30, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	'
	The fair value of each option grant is estimated on the date of grant using the Black-Scholes option-pricing model. The following assumptions were used for the nine months ended September 30, 2013 and 2012.
		2013		2012
	Risk-free interest rate	.34% -  2.15%		.83% - 1.10%
	Expected dividend yield	0%		0%
	Expected stock price volatility	75%		75%
	Expected life of options	3.25  to 5.75 years		5.75 years
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'
	A summary of all stock option activity for the nine months ended September 30, 2013 follows:
			Number of  Options		Weighted		Weighted-	Aggregate
					Average		Average	Intrinsic Value
					Exercise		Remaining
					Price		Contractual
							Term
	Outstanding at December 31, 2012		6,884,500		$	0.2
	Options granted		2,500,000		$	0.15
	Options expired		-123,333		$	0.13
	Options forfeited		-886,667		$	0.13
	Outstanding at September 30, 2013		8,374,500		$	0.19	5.4 years	$	61,000
	Exercisable at September 30, 2013		6,129,500		$	0.21	5.1 years	$	61,000

Earnings_Loss_Per_Share_Tables

Earnings (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
	The following table sets forth the computation of basic and diluted net income (loss) per share.
		Three months ended				Nine months ended
		September 30,		September 30,		September 30,		September 30,
		2013		2012		2013		2012
	Numerator for basic net income per share:
	Net income (loss)	$	3,808	$	-60,852	$	39,852	$	224,404
	Denominator for basic net income per share:
	Weighted average common shares outstanding		25,961,883		25,961,883		25,961,883		25,961,883
	Basic net income (loss) per share	$	0	$	0	$	0	$	0.01
	Numerator for diluted net income per share:
	Net income (loss)	$	3,808	$	-60,852	$	39,852	$	224,404
	Denominator for diluted net income per share:
	Weighted average common shares outstanding		25,961,883		25,961,883		25,961,883		25,961,883
	Effect of dilutive securities - common stock options		781,899		0		1,000,496		1,539,118
	Shares used in computing diluted net		26,743,782		25,961,883		26,962,379		27,501,001
	income (loss) per share
	Diluted net income (loss) per share	$	0	$	0	$	0	$	0.01
	Anti-dilutive shares excluded from net income		26,681,651		26,972,391		24,631,651		22,455,891
	per share calculation

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Details Textual)	9 Months Ended
	Sep. 30, 2013
Equity Method Investment, Ownership Percentage	20.00%
Variable Interest Entity, Primary Beneficiary [Member]	'
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	20.00%
Variable Interest Entity, Primary Beneficiary [Member] | Minimum [Member]	'
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	20.00%
Variable Interest Entity, Primary Beneficiary [Member] | Maximum [Member]	'
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	20.00%

Investment_in_Equity_Securitie1

Investment in Equity Securities (Details Textual) (USD $)	3 Months Ended		9 Months Ended				9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2013	7-May-13	Sep. 30, 2013	Sep. 30, 2013
							IPO [Member]	Sudo Me Corporation [Member]	Sudo Me Corporation [Member]	Series A Stock [Member]	Series A Stock [Member]
											Sudo Me Corporation [Member]
Purchase of Series A Convertible Preferred Stock (in shares)	'	'	'	'	'	'	'	'	'	'	145,000
Preferred Stock, Par or Stated Value Per Share	'	'	'	'	'	'	'	'	'	'	$0.00
Aggregate Purchase Price of Series A Convertible Preferred Stock	'	'	'	'	'	'	'	'	'	'	$145,000
Percentage of Outstanding Shares Owned	'	'	'	'	'	'	'	5.40%	'	'	'
Accounts and Other Receivables, Net, Current	'	'	'	'	'	'	'	'	84,167	'	'
Cash	1,343	3,608	1,343	3,608	56,158	36,894	'	'	15,833	'	'
Additional Investments in Equity Securities	'	'	'	'	'	'	'	45,000	'	'	'
Noncash Investing Activity	'	'	'	'	'	'	'	84,167	'	'	'
Investment Write Down	'	'	'	'	'	'	'	13,500	'	'	'
Equity Method Investments	'	'	'	'	'	'	'	131,500	'	'	'
Series A Dividends Accrue Rate Per Share	'	'	'	'	'	'	'	'	'	$0.10	'
Proceeds from Issuance of Common Stock	'	'	'	'	'	'	10,000,000	'	'	'	'
Minimum Price of Converted Common Stock Par Value	'	'	'	'	'	'	$3	'	'	'	'
Assets	772,573	'	772,573	'	705,987	'	'	3,871	'	'	'
Liabilities	3,524,554	'	3,524,554	'	3,574,562	'	'	276,407	'	'	'
Net Income (Loss)	$3,808	($60,852)	$39,852	$224,404	'	'	'	$596,711	'	'	'

Stock_Option_Plans_Details

Stock Option Plans (Details)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Risk-free interest rate, Minimum	0.34%	0.83%
Risk-free interest rate, Maximum	2.15%	1.10%
Expected dividend yield	0.00%	0.00%
Expected stock price volatility	75.00%	75.00%
Expected life of options	'	'5 years 9 months
Minimum [Member]	'	'
Expected life of options	'3 years 3 months	'
Maximum [Member]	'	'
Expected life of options	'5 years 9 months	'

Stock_Option_Plans_Details_1

Stock Option Plans (Details 1) (USD $)	9 Months Ended
	Sep. 30, 2013
Number of Options, Outstanding (in shares) at December 31, 2012	6,884,500
Number of Options, Options granted (in shares)	2,500,000
Number of Options, Options expired (in shares)	-123,333
Number of Options, Options forfeited (in shares)	-886,667
Number of Options, Outstanding (in shares) at September 30, 2013	8,374,500
Number of Options, Exercisable (in shares) at September 30, 2013	6,129,500
Weighted Average Exercise Price, Outstanding (in dollars per share) at December 31,2012	$0.20
Weighted Average Exercise Price, Options granted (in dollars per share)	$0.15
Weighted Average Exercise Price, Options expired (in dollars per share)	$0.13
Weighted Average Exercise Price, Options forfeited (in dollars per share)	$0.13
Weighted Average Exercise Price, Outstanding (in dollars per share) at September 30, 2013	$0.19
Weighted Average Exercise Price, Exercisable (in dollars per share) at September 30, 2013	$0.21
Weighted-Average Remaining Contractual Term, Outstanding at September 30, 2013	'5 years 4 months 24 days
Weighted-Average Remaining Contractual Term, Exercisable at September 30, 2013	'5 years 1 month 6 days
Aggregate Intrinsic Value, Outstanding (in dollars) at September 30, 2013	$61,000
Aggregate Intrinsic Value, Exercisable (in dollars) at September 30, 2013	$61,000

Stock_Option_Plans_Details_Tex

Stock Option Plans (Details Textual) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	10,263,833	'	10,263,833	'
Share-based Compensation	$25,826	$24,398	$76,742	$63,658
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	'	'	$0.09	$0.12
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	84,000	'	84,000	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value	'	'	$107,470	'
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures, Total	'	'	1,675,000	'
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	'	'	$0.16	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested Immediately	225,000	'	225,000	'
Stock Option Plan [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	8,088,833	'	8,088,833	'
Other Stock Option Plan [Member]	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	2,175,000	'	2,175,000	'

Earnings_Loss_Per_Share_Detail

Earnings (Loss) Per Share (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Numerator for basic net income per share:	'	'	'	'
Net income (loss)	$3,808	($60,852)	$39,852	$224,404
Denominator for basic net income per share:	'	'	'	'
Weighted average common shares outstanding (in shares)	25,961,883	25,961,883	25,961,883	25,961,883
Basic net income (loss) per share (in dollars per share)	$0	$0	$0	$0.01
Numerator for diluted net income per share:	'	'	'	'
Net income (loss)	$3,808	($60,852)	$39,852	$224,404
Denominator for diluted net income per share:	'	'	'	'
Weighted average common shares outstanding (in shares)	25,961,883	25,961,883	25,961,883	25,961,883
Effect of dilutive securities - common stock options (in shares)	781,899	0	1,000,496	1,539,118
Shares used in computing diluted net income (loss) per share (in shares)	26,743,782	25,961,883	26,962,379	27,501,001
Diluted net income (loss) per share (in dollars per share)	$0	$0	$0	$0.01
Anti-dilutive shares excluded from net income per share calculation (in shares)	26,681,651	26,972,391	24,631,651	22,455,891

Sale_of_Certain_Accounts_Recei1

Sale of Certain Accounts Receivable (Details Textual) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Accounts receivable factoring, retained amount, Percentage	20.00%	'
Accounts receivable factoring, fee for first thirty days, Percentage	1.00%	'
Accounts receivable factoring, additional fee on average daily balance of net outstanding funds, prime rate, Percentage	3.25%	3.25%
Accounts receivable factoring agreement non recourse receivables	$2,000,000	'
Accounts receivable factoring agreement non recourse receivables, sublimit for single customer receivable	1,500,000	'
Proceeds from Sale of Finance Receivables	6,016,000	6,063,000
Trade Receivables Held-for-sale, Amount	952,000	860,000
Accounts receivable sold outstanding balance	277,000	180,000
Receivable from purchaser net of fees and advances	178,993	161,584
Interest expense financing receivable fee	$133,700	$133,800

Notes_Payable_Related_Parties_

Notes Payable - Related Parties (Details Textual) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Repayments of Related Party Debt	$7,000	$28,000	'
Accounts Payable, Related Parties, Current	$348,561	'	$317,287

Employee_Pension_Plan_Details_

Employee Pension Plan (Details Textual) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2012	Dec. 31, 2012
Increase (Decrease) in Pension Plan Obligations	$480,000	$480,000

Management_Plans_Capital_Resou1

Management Plans - Capital Resources (Details Textual) (USD $)	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Mar. 31, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Operating Income (Loss)	$91,002	$23,675	'	$286,975	$468,792	'
Net Income (Loss) Attributable to Parent	3,808	-60,852	'	39,852	224,404	'
Increase (Decrease) in Pension Plan Obligations	'	'	480,000	'	'	480,000
Line of Credit Facility, Remaining Borrowing Capacity	$277,000	'	'	$277,000	'	'

Supplemental_Cash_Flow_Informa1

Supplemental Cash Flow Information (Details Textual) (USD $)	12 Months Ended	9 Months Ended
	Dec. 31, 2012	Sep. 30, 2013
		Sudo Me Corporation [Member]
Noncash or Part Noncash Acquisition, Investments Acquired	'	$84,167
Long-term Purchase Commitment, Amount	$9,182	'