0001477932-15-000935.txt : 20150202 0001477932-15-000935.hdr.sgml : 20150202 20150202154300 ACCESSION NUMBER: 0001477932-15-000935 CONFORMED SUBMISSION TYPE: 10-K/A PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20140930 FILED AS OF DATE: 20150202 DATE AS OF CHANGE: 20150202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CREATIVE LEARNING Corp CENTRAL INDEX KEY: 0001394638 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 204456503 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-52883 FILM NUMBER: 15566821 BUSINESS ADDRESS: STREET 1: 701 MARKET STREET CITY: ST AUGUSTINE STATE: FL ZIP: 32095 BUSINESS PHONE: 904-825-0873 MAIL ADDRESS: STREET 1: 701 MARKET STREET CITY: ST AUGUSTINE STATE: FL ZIP: 32095 FORMER COMPANY: FORMER CONFORMED NAME: B2 HEALTH, INC. DATE OF NAME CHANGE: 20070327 10-K/A 1 clcn_10ka.htm FORM 10-K/A

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K/A

(Amendment No. 1)

(Mark One)

x	ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended September 30, 2014

¨	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Commission file number: 000-52883

CREATIVE LEARNING CORPORATION

(Exact name of registrant as specified in its charter)

Delaware		20-4456503
(State or other jurisdiction of incorporation or organization)		(I.R.S Employer Identification No.)

701 Market, Suite 113, St. Augustine, FL		32095
(Address of principal executive offices)		(Zip Code)

Registrant's telephone number, including area code: (904) 824-3133

Securities registered pursuant to Section 12(b) of the Act: None

Securities registered pursuant to Section 12(g) of the Act: Common Stock

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. ¨

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. ¨

Indicate by check mark whether the registrant (1) has filed all reports to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x No ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulations S-T (232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such filing). Yes x No ¨

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of Registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. x

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	¨	Accelerated filer	¨
Non-accelerated filer	¨	Smaller reporting company	x
(Do not check if a smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act): ¨ Yes x No

The aggregate market value of the voting stock held by non-affiliates of the registrant, based upon the closing sale price of the registrant’s common stock on March 31, 2014, as quoted on the OTC Bulletin Board, was approximately $35,901,000.

As of December 29, 2014, the Registrant had 11,829,409 issued and outstanding shares of common stock.

Documents Incorporated by Reference: None

Explanatory Note

This Amendment No. 1 to Form 10-K (this “Amendment”) amends the Annual Report on Form 10-K for the fiscal year ended September 30, 2014 (the “2014 Form 10-K”) originally filed on January 14, 2015 (the “Original Filing”) by Creative Learning Corporation, a Delaware corporation (“Creative Learning,” the “Company,” “we,” or “us”). On January 14, 2015, the Company filed its Annual Report on Form 10-K for the year ended September 30, 2014, but mistakenly did not realize it did not have proper authority from its independent auditors to file the Annual Report. As a result, the Company deems the Original Filing to be non-compliant and is filing this First Amended Annual Report on Form 10-K/A with proper authorization to file from its independent auditors.

The following have been updated subsequent from the original files: 1. Item 3 – Legal Proceedings, 2. Item 7 – Management Discussion and Analysis of Financial Condition and Results of Operations, 3. Item 8 – Financial Statements and Supplementary Data , 4. Footnote 11 – Commitments and Contingencies – Legal, 5 . Footnote 12 – Income Tax, 6 . Footnote 13 – Earnings per Share, 7 . Footnote 14 – Subsequent Events, 8 . Consolidated Balance Sheet, 9 . Consolidated Statements of Income, 10 . Consolidated Statements of Cash Flow, and 1 1 . Consolidated Statements of Stockholders’ Equity.

Except as described above, no other changes have been made to the Original Filing.

PART I

Cautionary Statement Concerning Forward-Looking Statements

This report contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Forward-looking statements generally use words such as “expect,” “foresee,” “anticipate,” “project,” “estimate,” “forecast” and similar expressions, and reflect our expectations concerning the future. Such statements are made based on known events and circumstances at the time of publication, and as such, are subject in the future to unforeseen risks and uncertainties. It is possible that our future performance may differ from current expectations expressed in these forward-looking statements, due to a variety of factors such as: foreign and domestic competitors; the ability to continue introducing our services in new areas; domestic and foreign governmental and public policy changes; protection and validity of patent and other intellectual rights; the successful integration of strategic concept offerings and acquisitions; and, the cyclical nature of the business and economic market. We undertake no duty to undated forward-looking statements.

The identification in this report of factors that may affect the Company’s future performance and the accuracy of forward-looking statements is meant to be illustrative and by no means exhaustive. All forward-looking statements should be evaluated with the understanding of their inherent uncertainty.

ITEM 1. BUSINESS

BUSINESS

The Company was formed in March 2006 under the name B2 Health, Inc. to design, manufacture and sell chiropractic tables and beds. The Company generated only limited revenue and essentially abandoned its business plan in March 2008.

On July 2, 2010 the Company acquired BFK Franchise Company, LLC (“BFK”), a Nevada limited liability company formed in May 2009, under a Stock Exchange Agreement with the members of BFK for 9,000,000 shares of the Company’s common stock.

On July 7, 2010, shareholders holding a majority of the Company’s outstanding common stock approved an amendment to the Company’s Articles of Incorporation changing the name of the Company from B2 Health, Inc. to Creative Learning Corporation (“CLC”).

At the time BFK was acquired, BFK had a 50% ownership in a company called BFK Development Company LLC (“BFKD”), and on October 3, 2010 BFK acquired the remaining 50% interest in BFKD. Immediately following the acquisition of the non-controlling interest, BFKF transferred its 100% interest in BFKD to the Company.

BFKD was initially used to develop and test the brick and mortar model of the BRICKS 4 KIDZ® concept as a Corporate Creativity Center.

On September 14, 2012, the Company also formed CI Franchise Company LLC (“CI”) as a wholly owned subsidiary for purpose of operating a second franchise concept known as Challenge Island®, a service business within a defined exclusive territory, providing unique challenge-based programs designed to foster critical and creative thinking skills, problem solving methodology, and core STEM (Science, Technology, Engineering, Mathematics) principles in children ages 3-13+. CI began selling franchises during the 2013 fiscal year.

On January 8, 2013 the Company also formed Sew Fun Franchise Company LLC (“SF”) as a wholly owned subsidiary for the purpose of operating a third franchise concept known as Sew Fun. Sew Fun is a brick and mortar business featuring stores/studios located in strip malls and offering after-school classes, camps and birthday parties for children ages 8-13+, as well as adult classes, in fashion design.

Unless otherwise indicated, all references to the Company include the operations of BFK, BFKD, CI and SF.

BFK Operations

BFK, which conducts business under the trade name, BRICKS 4 KIDZ®, offers programs designed to teach principles of engineering, architecture and physics to children ages 3-12+ using LEGO® bricks. BFK provides classes (both in school and after school), special events programs and day camps that are designed to enhance and enrich the traditional school curriculum, trigger young children’s lively imaginations and build self-confidence. BFK’s programs foster creativity and provide a unique atmosphere for students to develop problem solving and critical thinking skills by designing and building machines, catapults, pyramids, race cars, buildings and numerous other systems and devices using LEGO® bricks.

Current Programs Offered by BFK

In-school field trips. One-hour classes during school hours. Classes are correlated to the science for a particular grade level. Teacher guides, student worksheets, and step-by-step instruction are provided. Recommended fees: $5-$8 per student.

After-school classes. One hour, one day a week class held after school. Recommended fees: $10-$15 per class per child, minimum commitment is usually 4 classes.

Pre-school classes. Classes can be held in pre-schools for children of pre-school ages. Recommended fees; $5-$7 per child.

Classes for home-schooled children. Classes can be held in the home of one of the parents of a home-schooled child. Recommended fees: $8-$10 per child.

Camps. Normally 3 hours per day for 5 days. Camps can take place at schools or at other child-related venues. Children use LEGO® bricks to explore various science and math concepts while working in an open, friendly environment. The material covered each session varies depending on students’ ages, experience, and skill level. A new project is built each week. Architectural concepts are taught while assembling buildings, castles and other structures. Instructional content includes concepts of friction, gravity and torque, scale, gears, axles and beams. The curriculum can include the construction of a scaled model of the children’s school or the school mascot. The children work and play with programmable LEGO® bricks along with electric motors, sensors, system bricks, and LEGO® Technic pieces (i.e. gears, axles, and beams). Recommended fees: $125-$150/child. Children go home with a small LEGO® project (cost about $5/child)

Birthday Parties. In the home of the birthday child. Recommended fees: $150 per party up to 10 children. If over 10 children the fee is $10/child.

Special Events. Activities with LEGO® bricks can be held in various locations including church centers, lodges, child-related venues, private schools, pre-schools, etc. Program can include parents, grandparents and all children in the family. Recommended fees: $5 per family.

BFK Operating Units

BFK franchises are mobile models, with activities scheduled in the schools or other venues, but also can be operated through a store-front location called a Creativity Center.

As of December 31, 2014 BFK had 617 franchises operating in 43 states, the District of Columbia, and 31 foreign countries, with three Corporate owned franchise territories.

BFK Franchise Program

BKF sells franchises both domestically and internationally. International sales can be single franchise or a Master Franchise, where the Master Franchisee operates a franchise, but is also able to develop, sell and manage sub-franchises.

A franchisee pays a one-time, non-refundable franchise fee upon the execution of the franchise agreement. Domestically, there can be variations on the franchise fees depending on the size or territories being purchased, and other factors of the territory. The typical sized, domestic, single territory franchise fee is $25,900. If the franchisee buys more than one franchise at the time the initial franchise is purchased, the fee for the other territory is approximately $10,000 to $12,000.

International franchise fees vary and are set relative to the potential of the franchised territories. During the year ended September 30, 2014, BFK sold 11 Master Franchises at an average price of $121,000. In the case of a Master Franchise, BFK receives a percentage of the franchise fee paid to the Master Franchisee by any sub-franchisee.

Domestic and international franchisees are required to pay BFK a royalty fee of 7%. BFK also receives a percentage of royalty payments received by Master Franchisees from their sub-franchisees.

BFK administers a Marketing Fund for domestic and Canadian franchisees with the purpose of building national brand awareness. The Marketing Fund expenditures are funded with BFK collecting a 2% marketing fee from domestic and Canadian franchisees. These marketing fee and expenses are accounted for separately and are not reported as revenue or expenses for BFK.

The franchisee is granted an exclusive territory and a license to use the “Bricks 4 Kidz®” name and trademarks in the franchised territory. The franchisee is required to conform to certain standards of business practices. Each franchise is run as an independent business and, as such, is responsible for its operation, including employment of adequate staff. A franchisee can also purchase additional territories.

Franchisees are permitted to assign their franchise provided that BFK receives advance notice of the proposed assignment, the transferee assumes the obligations under the franchise agreement, the transferee meets certain conditions and qualifications, and BFK receives a transfer fee based on a percentage of the current Franchise Fee rate for a single territory.

The term of the franchise is for ten years. BFK has the right to terminate any franchisee in the event of the franchisee’s bankruptcy, a default under the franchise agreement, or other events. The franchisee has the right to renew the franchise for an additional ten years if, at the time of renewal, the franchisee is in good standing and pays a renewal fee in the amount of $5,000.

In addition to the franchise fee, a franchisee is advised that an additional investment of between $8,000 and $23,000 for the mobile model will be required for such things as equipment and supplies, insurance, marketing and working capital during the start-up phase of the business.

BFK Competition

To the best of BFK’s knowledge, although BFK pioneered the Lego modeling based curriculum for after school programs, there are now at least two other companies franchising a model similar to that of Bricks 4 Kidz®, Engineering 4 Kids and Snapology. However, Play-Well Teknologies, with offices in San Anselmo and Pleasanton, California, offers after-school classes, camps and birthday parties using LEGO® bricks. Vision Education and Media offers after school classes using LEGO® bricks in its office in New York City, NY. In addition, several other small businesses around the country offer after-school classes and vacation camps using LEGO® bricks. These classes and camps are typically held in elementary schools, middle schools and community colleges.

CI Operations

CI, which conducts business under the trade name, Challenge Island®, provides unique challenge-based programs designed to foster critical and creative thinking skills, problem solving methodology, and core STEM (Science, Technology, Engineering, Mathematics) principles in children ages 3-13+.

Current Programs Offered by CI

CI has the same event types, possible venues and programs as BFK above.

CI Operating Units

CI franchises are mobile models, with activities which can be offered in a variety of venues and event types, including after-school programs. However, and in contrast to BFK, the CI franchise program does not have a store-front Center model available.

CI sold the first franchise in May 2013 and as of December 15, 2014 CI had 36 franchises operating in 15 states and 2 foreign countries.

CI Franchise Program

CI sells franchises both domestically and internationally. International sales can be individual international franchises, or where warranted, they could be sold as Master License agreement where the Master Licensee can operate a franchise, but also develops, sells and manages sub-franchisees.

A franchisee pays a one-time, non-refundable franchise fee upon the execution of the franchise agreement. Domestically, there can be variations on the franchise fees depending on the size and other factors of the territory, or territories being purchased. The typical size, domestic, single territory franchise fee is $17,500. Internationally, franchise fees are set relative to the potential of the proposed territories, and can vary. In the case of a Master Franchise, CI could receive a percentage of the price the Master Franchisee receives from the sub-franchisees.

Domestic and international franchisees are required to pay CI a royalty fee of 7%. CI also could receive a percentage of royalty payments received by Master licensees from their sub-franchisees.

CI administers a Marketing Fund for domestic and Canadian franchisees with the purpose of building national brand awareness. The Marketing Fund expenditures are funded with CI collecting a 2% marketing fee from domestic and Canadian franchisees. These marketing fee and expenses are accounted for separately and are not reported as revenue or expense for CI.

The franchisee is granted an exclusive territory and a license to use the “Challenge Island®” name and trademarks in the franchised territory. The franchisee is required to conform to certain standards of business practices. Each franchise is run as an independent business and, as such, is responsible for its operation, including employment of adequate staff. A franchisee can also purchase additional territories.

Franchisees are permitted to assign their franchise provided that CI receives advance notice of the proposed assignment, the transferee assumes the obligations under the franchise agreement, the transferee meets certain conditions and qualifications, and CI receives a transfer fee based on a percentage of the current Franchise Fee rate for a single territory.

The term of the franchise is for ten years. CI has the right to terminate any franchisee in the event of the franchisee’s bankruptcy, a default under the franchise agreement, or other events. The franchisee has the right to renew the franchise for an additional ten years if, at the time of renewal, the franchisee is in good standing and pays a renewal fee in the amount of $5,000.

In addition to the franchise fee, a franchisee is advised that an additional investment of between $8,000 and $23,000 will be required for such things as equipment and supplies, insurance, marketing and working capital during the start-up phase of the business.

CI Competition

To the best of CI’s knowledge, there are no companies franchising a model similar to that of Challenge Island®. However, in the after-school program market, there are many different concepts that vie for this time slot.

SF Operations

SF, known as Sew Fun, is just completing its development stage and will begin state required registrations. Franchises sold under this third franchise concept will operate brick and mortar businesses featuring stores/studios located in strip malls and offering after-school classes, camps and birthday parties for children ages 8-13+, as well as adult classes, in fashion design. As of December 31, 2014, SF has not offered these franchises for sale and has not sold any franchises.

Government Regulation

The offer and sale of franchises, and the operations of franchises in some respects, are regulated by the Federal Trade Commission and some state governments.

In 1979 the Federal Trade Commission promulgated what became known as the FTC Franchise Rule. The FTC Franchise Rule requires detailed disclosure of a wide variety of information as a condition to selling a franchise, but the rule does not regulate the franchise relationship or require any filing or registration on the part of a franchisor. The FTC Franchise Rule requires that the franchisor provide a disclosure statement or prospectus to each prospective buyer prior to execution of a contract or payment of money relating to the franchise relationship.

However, the FTC Franchise Rule is narrow and does not preempt state law, which often is stricter than the FTC Franchise Rule. As such, numerous states require franchise disclosure documents to be registered with the state authorities, and numerous states regulate the franchise relationship itself.

California, Florida, Hawaii, Illinois, Indiana, Maryland, Michigan, Minnesota, New York, North Dakota, Rhode Island, South Dakota, Virginia, Washington and Wisconsin all have franchise statues and regulations which typically require a franchisor to file or register its offering with the state government and to provide all prospective franchisees with the disclosure document.

In these so called “registration states”, state regulatory agencies review the franchisor’s registration application, the franchise disclosure document, the proposed franchise agreement and any other agreements franchisees must sign. State regulators also review the financial condition of the franchisor, the background of the franchisor’s executives and sales agents and provisions regarding the rights and remedies of the franchisor and the franchise as provided in the franchise agreement. These state agencies can deny registration if they believe that the sale of the franchise would be deceptive in any way.

Numerous other states have laws regulating various facets of the relationship between the franchisee and franchisor. These “relationship laws” typically regulate the franchisor’s ability to terminate or refuse renewal of a franchise, contain provisions requiring that a franchisor have “good cause” before terminating or refusing to renew a franchise and may also address other issues such as the right of a deceased franchisee’s heirs to continue the franchise after the original investor’s death. Some laws require a franchisor to buy back excess inventory from the franchisee in the event of termination. Some state laws make it illegal for a franchisor to demand a general release from a franchisee as a condition of renewing or entering into a new agreement.

Under the FTC Franchise Rule, the FTC has the authority to seek civil penalties against a franchisor for violations of the FTC Franchise Rule. Each of the “registration states” has similar authority to seek penalties for violations of their requirements. Violations may include the offer or sale of an unregistered franchise, failing to timely provide the disclosure document to a prospective franchisee or making misrepresentations in the franchise disclosure documents. Additionally, officers of the franchisor may have personal liability if they had knowledge of or participated in the violations.

Individuals cannot sue a franchisor for a violation of the FTC Franchise Rule. However, most of the pre-sale disclosure states grant a private right of action for violation of the state statue and have remedies that typically include damages, rescission of the franchise agreement and attorneys’ fees.

General

The Company’s offices, consisting of approximately 4,500 square feet, are located in an office/condo complex at 701 Market, Suite 113, St. Augustine, FL 32095. The Company owns three of the office condominiums and rents a two additional units.

As of December 29, 2014 the Company employed twenty-two persons on a full time basis.

The Company’s website is www.creativelearningcorp.com, and BKF’s, CI’s and SF’s websites are www.bricks4kidz.com, www.challenge-island.com, and www.sewfunstudios.com respectively. The information in these websites is not a part of this report.

ITEM 1A. RISK FACTORS

Not applicable.

ITEM 1B. UNRESOLVED STAFF COMMENTS

Not applicable.

ITEM 2. PROPERTIES

ITEM 3. LEGAL PROCEEDINGS

The Company was involved in arbitration with Sew Fun, LLC (SFLLC), from which the Company previously purchased intellectual property to establish a new sewing franchise concept. On January 23, 2015 the Company and SFLLC entered into a settlement agreement in which the parties agreed to the following:

1.	As of January 1, 2015, all prior agreements between the parties are terminated and there is no further financial obligations between the parties.

2.	By February 22, 2015, the trademarks “Sew Fun Parties” and “Sewing Lounge” will be reassigned to SFLLC. The trademark “Sew Fun Studios” will be retained by the Company.

3.	No later than February 22, 2015, the Company will issue to the controlling person of SFLLC 85,000 shares of the Company’s common stock in satisfaction of all monetary claims.

4.	No later than February 22, 2015, the Company will cooperate in taking steps to remove all legends and/or restrictions on the right to sell the 35,000 shares of the Company’s common stock (issued in December 2012 to the controlling person of SFLLC), or the 85,000 shares of the Company’s common stock referred to above.

5.	By January 28, 2015, the Company will transfer the domain names “SEWFUNPARTIES.COM” and “SEWFUNPARTIES.NET” to SFLLC and will take reasonable steps to release the Facebook account “SEW FUN PARTIES AND MORE”.

ITEM 4. MINE SAFETY DISCLOSURE

Not Applicable.

ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY AND RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY

On November 7, 2008, the Company’s common stock began trading on the OTC Bulletin Board under the symbol “BTWO.” On February 27, 2012 the Company’s trading symbol was changed to “CLCN.” Prior to that date, there was no established trading market for the Company’s common stock.

Shown below is the range of high and low quotations for the Company’s common stock for the periods indicated as reported by the OTC Bulletin Board. The market quotations reflect inter-dealer prices, without retail mark-up, markdown or commissions and may not necessarily represent actual transactions.

Quarter Ending	High		Low
12/31/12	$	0.75	$	0.50
03/31/13	$	0.85	$	0.50
06/30/13	$	0.65	$	0.55
09/30/13	$	1.95	$	0.60

12/31/13	$	1.90	$	1.51
03/31/14	$	1.81	$	1.55
06/30/14	$	3.04	$	1.55
09/30/14	$	2.70	$	1.92

As of December 31, 2014, the Company had 11,829,409 outstanding shares of common stock and 138 shareholders of record.

Holders of common stock are entitled to receive dividends as may be declared by the Board of Directors. The Company’s Board of Directors is not restricted from paying any dividends but is not obligated to declare a dividend. No dividends have ever been declared and it is not anticipated that dividends will ever be paid.

The Company’s Articles of Incorporation authorize its Board of Directors to issue up to 10,000,000 shares of preferred stock. The provisions in the Articles of Incorporation relating to the preferred stock allow the Company’s directors to issue preferred stock with multiple votes per share and dividend rights which would have priority over any dividends paid with respect to the holders of the Company’s common stock. The issuance of preferred stock with these rights may make the removal of management difficult even if the removal would be considered beneficial to shareholders generally, and will have the effect of limiting shareholder participation in certain transactions such as mergers or tender offers if these transactions are not favored by the Company’s management. As of September 30, 2014 there are no shares of preferred stock issued or outstanding.

On June 23, 2014, the Company agreed to issue 60,000 shares, over several quarters, of its common stock for payment relating to a commission incentive for Master Franchise sales. The total value of the 60,000 shares at the date of the agreement was $147,600 (60,000 shares times $2.46). This value was expensed as Commission Expense and set up as Accrued Liability. The first 20,000 shares were issued on July 29, 2014 with the respective $49,200 being charged to the Accrued Liability leaving a balance of $$98,400.

The Company has relied upon the exemption provided by Section 4(2) of the Securities Act of 1933 with respect to the sale or issuance of the shares of its common stock. The persons who acquired these securities were sophisticated investors and were provided full information regarding the Company’s business and operations. There was no general solicitation in connection with the offer or sale of these securities. The persons who acquired these securities acquired them for their own accounts. The certificates representing these securities bear a restricted legend providing that they cannot be sold unless pursuant to an effective registration statement or an exemption from registration.

Securities Authorized For Issuance Under Equity Compensation Plans

The following table contains information regarding our equity compensation plans as of September 30, 2014:

Plan Category	Number of Securities to be Issued upon Exercise of Outstanding Options, Warrants and Rights		Weighted-Average Exercise Price of Outstanding Options, Warrants and Rights		Number of Securities Remaining Available for Future Issuance under Equity Compensation Plans (Excluding Securities Reflected in the First Column)
Equity compensation plans approved by security holders
None		0	$	0		0
Equity compensation plans not approved by security holders
Options		120,000	$	1.15		0
Total		120,000				0

ITEM 6. SELECTED FINANCIAL DATA

Not applicable.

ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Forward-Looking Statements

This report contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Forward-looking statements generally use words such as “expect,” “foresee,” “anticipate,” “project,” “estimate,” “forecast” and similar expressions, and reflect our expectations concerning the future. Such statements are made based on known events and circumstances at the time of publication, and as such, are subject in the future to unforeseen risks and uncertainties. It is possible that our future performance may differ from current expectations expressed in these forward-looking statements, due to a variety of factors such as: foreign and domestic competitors; the ability to continue introducing our services in new areas; domestic and foreign governmental and public policy changes; protection and validity of patent and other intellectual rights; the successful integration of strategic concept offerings and acquisitions; and, the cyclical nature of the business and economic market. We undertake no duty to update forward-looking statements.

As of September 30, 2014 the Company’s liabilities consisted primarily of trade payables and the franchisee funded Marketing Fund. The Company collects 2% of the franchisee gross revenues for a marketing fund, managed by the Company, to allocate towards national branding of the Company’s concepts to benefit the franchisees. The marketing fund amounts are accounted for as a liability on the balance sheet and the actual collections are deposited into a marketing fund bank account. Expenses pertaining to the marketing fund activities are paid from the marketing fund and reduce the liability account. The Marketing Fund liability is actually offset with the matching amount of cash in the Marketing Fund bank account.

Outlook

The Company saw another year of significant growth in the sales of franchises in fiscal year 2014, expanding from 395 to 618 franchises sold with its two brands in operation, resulting in increased revenues from franchise fees, including international growth and exposure. In addition, with franchisees being in the system longer, there were significant increases in royalty fees.

As a result of this growth, the Company experienced a significant increase in liquidity and expects all of these trends to continue into the next fiscal year.

Other than as disclosed above, the Company does not know of any:

·	Trends, demands, commitments, events or uncertainties that will result in, or that are reasonably likely to result in, any material increase or decrease in liquidity; or

·	Significant changes in expected sources and use of cash.

The following discussion and analysis should be read in conjunction with the audited financial statements and notes thereto contained in this report.

Results of Operations

Material changes of items in the Company’s Statement of Operations for the year ended September 30, 2014 as compared to the same period in the prior year are discussed below.

		Thousands
	Increase (I)	FYE		FYE		Amount		Amount
Item	Decrease (D)	09/30/14		09/30/13		(000's)		%			Reason
Revenue Franchise Fees	I	$	5,787	$	3,700	$	2,087		56	%	The Company sold 231 (BFK 210 and CI 21), domestic and international franchises in the fiscal year 2014, compared to 190 (BFK 175 and CI 15) in 2013. The average fee the Company received for the franchise in 2014, was approximately $25,500 compared to approximately $19,500 in 2013. The slight increase in the average fee was due to the fact that during 2013 the Company sold multiple BKF franchises at a discount to the typical franchise fee of $25,900. The Company sold 11 Master Franchises during fiscal year 2014 at an average price of $121,000 versus 3 sales of Master Franchises in fiscal year 2013 at a average price of $82,000.

Royalty Fees	I	$	1,845	$	996	$	849		85	%	Royalty fees increased by $849,000 in the fiscal year 2104 from 2013. The Company expects Royalty fees will continue to grow with the increase in the number of franchisees and the increase in the amount of time each franchisee has been in the system. The Royalty fees for BFK is 7% of revenues with a minimum of $1,500 per quarter, with slight variations based on the territory. The Royalty fees for CI is 7% of revenues with a minimum of $900 per quarter, with slight variations based on the territory.

Expenses Advertising	I	$	917	$	455	$	462		102	%	This reflects an increases by the Company in lead advertising as well as promotion in current and new franchise territories. Print material include: Delta Sky, Double Duty Divas, Franchise Catalog.

Commissions and Consulting	I	$	2,315	$	1,723	$	592		34	%	The Company pays a commission of 25% of the franchisee fee for the sale of a new territory and 20% for subsequent sales to an individual. Commissions and Consulting increased as a result of the payments due on the successful establishment of a franchisee. With the 229 additional active territories in the current year that accounted for the 35% increase. The Company used outside consulting services to develop and design Franchise support materials including: Franchise operating and procedure manuals, Franchise presentation and promotional materials, development of an on-site training program for Franchisee training. This development program commenced and was front-loaded in Fiscal Year 2013. As the development was completed the expenses in Fiscal Year 2014 declined by $140,000.

Franchisee Exp	I	$	503	$	272	$	231		85	%	This an increase in Franchisees Support, Lego Franchisee Kit Exp., Training, and Other. The Company participates with Franchisee's in local recruiting and with the additional number the support in this expense increased $91,000. In addition the Company had an increase in Lego Franchisee expenses for the FYE 9/30/14 of $108,000.

Salaries/Wages	I	$	1,105	$	540	$	565		105	%	This reflects a doubling of the staff from 11 to 22 employees. The areas that required increase to support the growth of Franchisee's was: Franchisee Support, Legal, Marketing, and Accounting.

Professional Fees	I	$	266	$	98	$	168		171	%	The Company had an increase in Legal Fees of $110,000 associated with a more aggressive move into the international market. The balance of the increase is related to ongoing business activity.

Office Expense	I	$	295	$	159	$	136		86	%	The Company experienced an increase in Office Expenses in support of the increase in business activity and double the size of the staff over the prior year.

General and Administrative	I	$	821	$	389	$	432		111	%	The Company experienced an increase in General and Administrative expenses due to the additional leased facilities, additional travel to support franchisees and repair & maintenance for the facility.

Other Expenses Legal Settlement	I	$	106,250	$	-	$	106,250		100	%	The Company entered into a settlement agreement with Sew Fun LLC (SFLLC) to terminate all financial obligations between the parties. The Company is to issue 85,000 shares of common stock to SFLLC as part of the agreement.

The Company does not know of any trends, events or uncertainties that have had, or are reasonably expected to have, a material impact on the Company’s revenues or expenses.

Liquidity and Capital Resources

The Companies primary source of liquidity is from cash generated through operations. Cash funds are used for on-going operating expenses, the purchase of equipment, property improvement, and software development. During the fiscal year ended September 30, 2014 the Company purchased property and equipment totaling approximately $119,000, and intangible property for $10,000. The Company used cash during the fiscal year ending September 30, 2014 to make payments on a legal settlement of $40,000 and repayment of a note of $26,632.

The financial statements which are included as part of this report, and in particular the Statement of Stockholders Equity, reflect the issuance of shares when certificates representing the shares are issued by the Company’s transfer agent. In contrast, in the text of this report shares are considered to be issued and outstanding when the Company’s board of directors has authorized the issuance of the shares and the consideration for the shares has been received.

Contractual Obligations

The Company entered into a Business Lease with Village Square at Palencia in July 2014, to lease unit 103B, Office Space 2, located at 701 Market Street, St. Augustine, Florida. The contract period is beginning August 1, 2014 and ending July 31, 2017. The monthly rent is $950.00.

The Company entered into a Business Lease with Village Square at Palencia in July 2014, to lease unit 114 located at 701 Market Street, St. Augustine, Florida. The contract period is beginning July 1, 2014 and ending June 15, 2019. The monthly rent is $1,425.00.

The Company entered into an agreement for the repurchase of territories in Nevada in December 2013, The agreement was a note with a total due of $95,000 with monthly payments of $5,000 beginning in January 2014. The balance on the note at September 30, 2014 is $55,000.

The following table summarizes the Company’s contractual obligations as of September 30, 2014:

	2015		2016		2017		2018		Total

Office Lease	$	28,500	$	28,500	$	26,600	$	17,100	$	100,700
Legal Settlement		55,000		-0-		-0-		-0-		55,000

Off-Balance Sheet Arrangements

The Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future material effect on the Company’s financial condition, changes in financial condition, results of operations, liquidity or capital resources.

Critical Accounting Policies and Recent Accounting Pronouncements

Financial Instruments

The FASB Accounting Standards Codification (“ASC”) 825, Financial Instruments, clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. It also requires disclosure about how fair value is determined for assets and liabilities and establishes a hierarchy for which these assets and liabilities must be grouped, based on significant levels of inputs as follows:

Level 1:	Quoted prices in active markets for identical assets or liabilities.
Level 2:	Quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability.
Level 3:	Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement.

Long-Lived Assets

In accordance with ASC 350, Intangibles – Goodwill and Other, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that may suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value.

Revenue Recognition

Revenue is recognized on an accrual basis after services have been performed under contract terms, the service price to the client is fixed or determinable, and collectability is reasonably assured.

Since these franchises are primarily a mobile concept and do not require finding locations or construction, the franchisees can begin operations as soon as they leave training. The franchise fees are fully collectible and nonrefundable as of the date of the signing of the franchise agreement, but the franchise fees are not recognized as revenue until initial training has been completed and when substantially all of the services required by the franchise agreement have been fulfilled by the Company in accordance with ASC Topic 952-605 Revenue Recognition-Franchisor. Royalties and marketing fees are recognized as earned.

Net earnings (loss) per share

ASC 260-10-45, “Earnings Per Share”, requires presentation of "basic" and "diluted" earnings per share on the face of the statements of operations for all entities with complex capital structures. Basic earnings per share are computed by dividing net income by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted during the period. Dilutive securities having an anti-dilutive effect on diluted earnings per share are excluded from the calculation. When the company is in loss position, no dilutive effect is considered.

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation.

Variable Interest Entity

The Company follows the guidelines in FASB Codification of ASC 810 “Consolidation” which indicates "a legal entity that is deemed to be a business need not be evaluated by a reporting entity to determine if the legal entity is a Variable Interest Entity (“VIE")” unless any one of four conditions exist:

The reporting entity, its related parties, or both participated significantly in the design or redesign of the legal entity;

The legal entity is designed so that substantially all of its activities involve or are conducted on behalf of the reporting entity and its related parties;

The reporting entity and its related parties provide more than half of the total of the equity, subordinated debt, and other forms of subordinated financial support to the legal entity; or

The activities of the legal entity are primarily related to the securitizations or other forms of asset-backed financings or single-lessee leasing arrangements.

A VIE is an entity that either (a) has insufficient equity to permit the entity to finance its activities without additional subordinated financial support or (b) has equity investors who lack the characteristics of a controlling financial interest. A VIE is consolidated by its primary beneficiary. The primary beneficiary has both the power to direct the activities that most significantly impact the entity’s economic performance and the obligation to absorb losses or the right to receive benefits from the entity that could potentially be significant to the VIE. If we determine that we have operating power and the obligation to absorb losses or receive benefits, we consolidate the VIE as the primary beneficiary, and if not, we do not consolidate. The Company has not identified any VIEs as of September 30, 2014.

Income Taxes

The Company accounts for income taxes pursuant to ASC 740, Income Taxes. Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Recent Accounting Pronouncements

In July 2013, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists(ASU 2013-11), to require that in certain cases, an unrecognized tax benefit, or portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward when such items exist in the same taxing jurisdiction. ASU 2013-11 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The Company does not believe the adoption of this standard will have a significant impact on the Company’s consolidated financial statements.

In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”), which amends the existing accounting standards for revenue recognition. ASU 2014-09 is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled when products are transferred to customers. ASU 2014-09 will be effective for the Company beginning in its first quarter of 2017. Early adoption is not permitted. The new revenue standard may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. The Company is currently evaluating the impact of adopting the new revenue standard on its consolidated financial statements.

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURE ABOUT MARKET RISKS

Not applicable.

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

See the financial statements and accompanying notes included as part of this report.

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

During the fiscal year ending September 30, 2014 the Company changed its outside audit company. The new audit firm is, Hartley Moore Accounting Corporation, Anaheim, CA. The prior audit firm was, Silberstein Unger, PLLC CPA’s and Business Advisors, Bingham Farms, MI.

ITEM 9A. CONTROLS AND PROCEDURES

An evaluation was carried out under the supervision and with the participation of management, including the Company’s Principal Financial Officer and Principal Executive Officer, of the effectiveness of disclosure controls and procedures as of the end of the period covered by this report on Form 10-K. Disclosure controls and procedures are procedures designed with the objective of ensuring that information required to be disclosed in reports filed under the Securities Exchange Act of 1934, such as this Form 10-K, is recorded, processed, summarized and reported, within the time period specified in the Securities and Exchange Commission’s rules and forms, and that such information is accumulated and is communicated to management, including the Company’s Principal Executive Officer and Principal Financial Officer, or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure. Based on that evaluation, management concluded that, as of September 30, 2014, the Company’s disclosure controls and procedures were not effective.

Management’s Report on Internal Control Over Financial Reporting

Management is responsible for establishing and maintaining adequate internal control over financial reporting and for the assessment of the effectiveness of internal control over financial reporting. As defined by the Securities and Exchange Commission, internal control over financial reporting is a process designed by, or under the supervision of the Company’s principal executive officer and principal financial officer and implemented by the Company’s Board of Directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements in accordance with U.S. generally accepted accounting principles.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures my deteriorate.

Brian Pappas, the Company’s Principal Executive and Financial Officer, evaluated the effectiveness of the Company’s internal control over financial reporting as of September 30, 2014 based on criteria established in Internal Control – Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway commission, or the COSO Framework. Management’s assessment included an evaluation of the design of the Company’s internal control over financial reporting and testing of the operational effectiveness of those controls.

Based on this evaluation, management concluded that the Company’s internal control over financial reporting was not effective as of September 30, 2014 as a result, a material weakness primarily related to a lack of sufficient personnel with appropriate training and expertise in accounting principles generally accepted in the United States. As a result of this material weakness the Company (i) did not record all payables which were due at year end, (ii) did not record the impairment of certain assets, and (iii) the Company improperly capitalized a refund of franchisee fees.

This annual report does not include an attestation report of our independent registered public accounting firm regarding internal controls over financial reporting. Management’s report was not subject to attestation by our independent registered public accounting firm as such attestation is not required for smaller reporting filers such as us pursuant to applicable SEC rules.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting that occurred during the quarter ended September 30, 2014 that materially affect, or are reasonably likely to materially affect our internal control over financial reporting.

ITEM 9B. OTHER INFORMATION

None.

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

The Company’s officers and directors are listed below. Directors are generally elected at the annual shareholders' meeting and hold office until the next annual shareholders' meeting or until their successors are elected and qualified. Executive officers are elected by Directors and serve at their discretion.

Name	Age	Position

Brian Pappas	64	President, Principal Financial Officer, Principal Accounting Officer, Secretary and Director
Michelle Cote	47	Founder and a Director
Dan O’Donnell	47	Vice President of Operations and a Director
Richard Nickelson	62	Chief Financial Officer

Brian Pappas has been a Managing Member of BFK since its inception in May 2009 and became the Chief Executive Officer and a director of the parent company, Creative Learning Corporation when it acquired BFK in 2010. Mr. Pappas graduated from Colgate University in 1973 with a Bachelor of Arts degree in mathematics and music. Between 1981 and 1998 Brian Pappas owned and operated (with his brother Jeff), Together Development Corporation, which sold franchises under the trade name “Together Dating Service.” Mr. Pappas and his brother grew Together Development Corporation from 12 franchises to over 175 franchises which were located throughout the US, Canada, England, Netherlands and Germany. After Mr. Pappas sold Together Development Corporation in 1998 he opened Skater Paradise, Inc., which operated a chain of indoor skate parks in Massachusetts. After selling Skater Paradise, Inc. in 2004 Mr. Pappas, until April, 2009, provided consulting services, and in some instances acted as the franchise development director for Zen Massage Center, WeekDay Gourmet, Shape up Sisters, Digicom Specialties, The Online Outpost, and Auction-It-Today. Between 1981 and 1998 Mr. Pappas also co-owned and operated two advertising agencies, Cushing & Pappas and The Thought Process. In the spring of 2009, Mr. Pappas met with Michelle Cote, the founder of Bricks 4 Kidz®, and together they formed BFK in May 2009. Under Brian’s direction and leadership, the Company has grown to 590 franchises operating in the US and internationally, and is expanding with the acquisition of two additional concepts and brands, Challenge Island® and Sew Fun®.

Dan O’Donnell has been an officer and Vice President of Operations of CLC since April 15, 2010. Between October 2009 and his association with CLC, Mr. O’Donnell developed the Franchise Marketing Tool (FMT) for BFK, which is an essential component of the Bricks 4 Kidz® franchise model. The FMT has expanded with versions for each international franchise sold, as well as tailored to the two additional brands, Challenge Island® and Sew Fun®. Mr. O’Donnell attended the University of Pittsburgh at Titusville between August 1987 and May 1988 and Richard Bland College between August 1988 and May 1990. He began his career in 1994 when he developed and launched a computer education program for children called Computer Kids Unlimited in Pittsburgh. Between May 2000 and October 2009 Mr. O’Donnell was the Director of Franchise Operations for The Whole Child Learning Company, a franchisor of children’s educational services, where he was responsible for the oversight of all daily operational activities, franchisee training and ongoing franchisee support. In addition to him bringing the FMT to CLC, his success and experience in building, marketing and operating his own after school, education based program, as well as turning it into, and operating as a franchisor has been one of the foundations that has allowed CLC to grow quickly.

Michelle Cote founded Bricks 4 Kidz® in June, 2008 after developing curriculum and running after-school classes, camps and birthday parties using LEGO® since early 2008. She teamed with Brian Pappas in May of 2009 and co-founded BFK. She became a director of CLC when it acquired BFK in July 2010. In her capacity as “founder”, Ms. Cote advises the BFK operations in the areas of creative development and new programs. Prior to that time Ms. Cote worked for an architectural firm in St. Augustine, FL. Ms. Cote received her B.A. degree from Flagler College in St. Augustine in 1991 with a major in Spanish/Latin American studies and graduated Cum Laude.

Richard Nickelson had been with the Company since February 20, 2012 and was appointed Chief Financial Officer of Creative Learning Corporation by the directors on September 5, 2014. His employment with the Company was ended in October, 2014. His final relationship with the Company is under review by our legal counsel. Prior to employment with the Company Richard was a Senior Accountant with Infinite Energy, Inc. a supplier of natural gas. Prior to that as Director of Business Development and Controller of Ellianos, LLC. A franchisor of drive-thru coffee shops.

OUTSTANDING EQUITY AWARDS AT YEAR ENDED SEPTEMBER 30, 2014

	Option Awards									Stock Awards
	Number of Securities Underlying Unexercised Options (#)		Number of Securities Underlying Unexercised Options (#)		Equity Incentive Plan Awards: Number of Securities Underlying Unexercised Unearned Options		Option Exercise Price		Option Expiration	Number of Shares or Units of Stock That Have Not Vested		Market Value of Shares or Units of Stock That Have Not Vested		Equity Incentive Plan Awards: Number of Unearned Shares, Units or Other Rights That Have Not Vested		Equity Incentive Plan Awards: Market or Payout Value of Unearned Shares, Units or Other Rights That Have Not Vested
Name	Exercisable		Unexercisable		(#)		($)		Date	(#)		($)		(#)		($)
Dan O'Donnel		25,000		-		-		15,000.00	12/31/15		-		-		-		-
Richard Nickelson		25,000		-		-		15,000.00	12/31/15		-		-		-		-
Dan O'Donnel		20,000		-		-		31,000.00	12/31/16		-		-		-		-
Richard Nickelson		20,000		-		-		31,000.00	12/31/16		-		-		-		-
		90,000		-		-		92,000.00			-		-		-		-

Brian Pappas, Michele Cote and Dan O’Donnell’s longstanding relationship with the Company benefits the Company and its shareholders and qualifies them to be directors.

The Company does not have a compensation committee. The Company’s directors serve as its audit committee.

The Company’s directors are not independent directors as that term is defined in section 803 of the listing standards of the NYSE AMEX. No director is a “financial expert” as that term is defined in the regulations of the Securities and Exchange Commission.

The Company has not adopted a Code of Ethics applicable to its principal executive, financial, and accounting officers and persons performing similar functions.

The directors and officers are in compliance with Section 16a, Electronic Reporting.All transactions relating to the stock of the Company are reported in the appropriate time frame.

ITEM 11. EXECUTIVE COMPENSATION

The following table shows the compensation paid or accrued to the Company’s executive officers during the years ended September 30, 2014 and 2013.

Name and Principal Position	Fiscal Year	Salary (1)		Bonus (2)		Stock Awards (3)		Option Awards (4)		All Other Compensation (5)		Total

Brian Pappas,	2014	$	152,500		--		--		--	$	289,061	$	441,561
Principal Executive, Financial and Accounting Officer	2013	$	60,000		--		--		--	$	248,127	$	308,127

Michelle Cote,	2014		105,500		--		--		--	$	244,000	$	349,500
Founder	2013		--		--		--		--	$	137,000	$	137,000

Dan O’Donnell,	2014	$	152,500		--		--	$	16,180	$	83,000	$	251,680
Vice President of Operations	2013	$	60,000		--		--	$	3,306	$	108,000	$	171,306

Richard Nickelson	2014	$	109,500		--		--	$	16,180		-0-	$	125,680

(1)	The dollar value of base salary (cash and non-cash) earned.
(2)	The dollar value of bonus (cash and non-cash) earned.
(3)	The fair value of stock issued for services computed in accordance with ASC 718 on the date of grant.
(4)	The fair value of options granted computed in accordance with ASC 718 on the date of grant.
(5)	All other compensation received that we could not properly report in any other column of the table, including consulting and commissions.

Long-Term Incentive Plans. The Company does not provide its officers or employees with pension, stock appreciation rights, long-term incentive or other plans.

Employee Pension, Profit Sharing or other Retirement Plans. The Company does not have a defined benefit, pension, profit sharing plan but does offer a 401(k) plan.

Compensation of Directors During Year Ended September 30, 2014. The Company does not compensate its directors for acting as such.

Compensation Committee Interlocks and Insider Participation.

The Company’s directors act as its compensation committee. During the year ended September 30, 2014 each director participated in deliberations concerning executive officer compensation.

During the year ended September 30, 2014, none of the Company’s officers was a member of the compensation committee or a director of another entity, which other entity had one of its executive officers serving as one of the Company’s directors.

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

The following table shows, as of December 31, 2014, information with respect to those persons owning beneficially 5% or more of the Company’s common stock and the number and percentage of outstanding shares owned by each Director and officer and by all officers and directors as a group. Unless otherwise indicated, each owner has sole voting and investment powers over their shares of common stock.

				Percent of
	Shares			Outstanding
Name and Address	Owned			Shares

Brian Pappas		1,929,429	(1)		16.3	%
701 Market St., Ste. 113
St. Augustine, FL 32095

Michele Cote		1,420,000	(2)		12.0	%
701 Market St., Ste. 113
St. Augustine, FL 32095

Dan O'Donnell		280,000			2.4	%
701 Market St., Ste. 113
St. Augustine, FL 32095

Richard Nickelson		45,000			0.4	%
701 Market St., Ste. 113
St. Augustine, FL 32095

All officers and directors as a group, 4 persons)		3,674,429			31.1	%

(1)	Shares are held of record by FranVentures, LLC, a limited liability company managed by Mr. Pappas.
(2)	Shares are held of record by Cote Trading Company, LLC, a limited liability company controller by Ms. Cote.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

During the years ended September 30, 2014 and 2013, the Company paid related parties (companies related by common control) for the following expenses:

	Commissions and Consulting
	Fiscal Years Ending
	September 30,		September 30,
Related Party	2014		2013
FranVentures, LLC	$	289,061	$	248,127
MC Logic, LLC	$	244,000	$	137,000
Leap Ahead Learning Company	$	83,000	$	108,000
	$	616,061	$	493,127

Fran Ventures, LLC is 100% owned by Brian Pappas, Principal Officer and Director of the Company. MC Logic, LLC is 100% owned by Michelle Cote a Director of the Company. Leap Ahead Leaning Company is 100% owned by Dan O’Donnell a Director of the Company.

In June of 2013, the Company issued 50,000 stock options (25,000 each to an officer/director and an employee) at an option price of $0.60 per share, with an expiration date of December 31, 2015, resulting in a $6,612 stock option expense to the Company using the Black Scholes model.

In July of 2013, the Company loaned $70,000 to AudioFlix, Inc., a related party entity. The loan was personally guaranteed by Brian Papas. The loan bears interest at 6%, payable monthly and is due and payable on July 1, 2015. The unpaid balance of the loan is convertible prior to July 1, 2015 into unrestricted shares of the common stoic of AudioFlix, Inc. at a price of $0.35 per share.

In February of 2014, the Company issued 70,000 stock options (20,000 each to two officers and 10,000 each to three employees) at an option price of $1.55 per share, with an expiration date of December 31, 2016, resulting in a $56,630 stock option expense to the Company using the Black Scholes model.

ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES

Silberstein Ungar PLLC served as the Company’s independent registered public accountant through the period ended March 31, 2014. Hartley Moore Accountancy Corporation served as the Company’s independent registered public accountant through the period beginning April 1, 2014 through FYE September 30, 2014.

Hartley Moore Accountants currently serve as the Company’s independent registered public accountants for the year ended September 30, 2014.

The following table shows the aggregate fees billed by Silberstein Ungar to the Company for the period shown.

	Year Ended September 30, 2013

Audit Fees	$	24,000
Audit-Related Fees		--
Tax Fees		--
All Other Fees		--

The following table shows the aggregate fees billed by Silberstein Ungar and Hartley Moore to the Company for the period shown.

	Year Ended September 30, 2014

Audit Fees	$	29,500
Audit-Related Fees		--
Tax Fees		--
All Other Fees		--

Audit fees represent amounts invoiced for professional services rendered for the audit of the Company’s annual financial statements, including the Form 10-K report, and the reviews of the quarter ending financial statements included in the Company’s Form 10-Q reports. Prior to contracting with Hartley Moore Accountants to render audit or non-audit services, each engagement was approved by the Company’s directors.

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

Exhibits	Description	Page Number

3.1.1	Certificate of Incorporation	(1)

3.1.2	Amendment to Certificate of Incorporation	(3)

3.1.2	Bylaws	(1)

10	Agreement relating to the acquisition of BFK Franchise Company	(2)

31	Rule 13a-14(a) Certifications

32	Section 1350 Certifications

101.INS **		XBRL Instance Document

101.SCH **		XBRL Taxonomy Extension Schema Document

101.CAL **		XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF **		XBRL Taxonomy Extension Definition Linkbase Document

101.LAB **		XBRL Taxonomy Extension Label Linkbase Document

101.PRE **		XBRL Taxonomy Extension Presentation Linkbase Document

(1)	Incorporated by reference to the same exhibit filed with the Company’s registration statement on Form SB-2, File #333-145999.
(2)	Incorporated by reference to Exhibit 10.1 filed with the Company’s report on Form 8-K dated July 2, 2010.
(3)	Incorporated by reference to Exhibit 3.1.2 filed with the Company’s report on Form 10-K filed on April 27, 2011.

** XBRL (Extensible Business Reporting Language) information is furnished and not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise is not subject to liability under these sections.

Hartley Moore Accountancy Corporation

Phone (714) 627-2506

17981 Sky Park Circle, Suite H

Irvine, CA 92614

www.hmcpa.com

Report of Independent Registered Public Accounting Firm

Board of Directors and Stockholders

Creative Learning Corporation

We have audited the accompanying consolidated balance sheet of Creative Learning Corporation as of September 30, 2014, and the related consolidated statements of income, stockholders’ equity and cash flows for the year then ended. These consolidated financial statements are the responsibility of the entity’s management. Our responsibility is to express an opinion on these consolidated financial statements based on our audit.

We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States of America). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall consolidated financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Creative Learning Corporation as of September 30, 2014, and the results of its operations and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America.

/s/ Hartley Moore Accountancy Corporation

Hartley Moore Accountancy Corporation

Irvine, California

January 30, 2015

Silberstein Ungar, PLLC CPAs and Business Advisors

Phone (248) 203-0080

Fax (248) 281-0940

30600 Telegraph Road, Suite 2175

Bingham Farms, MI 48025-4586

www.sucpas.com

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors and Stockholders

Creative Leaning Corporation

We have audited the balance sheet of Creative Leaning Corporation as of September 30, 2013 and the related statements of operations, stockholders’ equity, and cash flows for the year then ended. These financial statements are the responsibility of the entity’s management. Our responsibility is to express an opinion on these financial statements based on our audit. The financial statements of Creative Leaning Corporation as of September 30, 2012 were audited by other auditors whose report dated December 19, 2012, expressed an unqualified opinion on those statements.

We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Creative Learning Corporation as of September 30, 2013, and the results of its operations and cash flows for the year then ended, in conformity with accounting principles generally accepted in the United States of America.

/s/ Silberstein Ungar, PLLC

Silberstein Ungar, PLLC

Bingham Farms, Michigan

January 11, 2014, except as to Note 12, as to which the date is June 4, 2014

CREATIVE LEARNING CORPORATION
Consolidated Balance Sheet

	September 30,		September 30,
	2014		2013
Assets
Current Assets:
Cash	$	3,061,458	$	2,004,947
Restricted Cash		180,009		—
Accounts receivable, less allowance for doubt fulaccounts of $41,000 and $10,000, respectively		303,122		310,150
Prepaid expenses		7,850		826
Other receivables - current portion		126,339		94,301
Income Tax Receivable		115,825		—
Deferred tax asset		48,723		1,058
Total Current Assets		3,843,326		2,411,282

Note receivable from related party		70,000		70,000
Other receivables - net of current portion		67,749		37,491
Property and equipment, net of accumulated depreciation of $98,238 and $60,073, respectively		322,659		294,863
Intangible assets		125,754		95,270
Deposits		11,425		15,000
Total Assets	$	4,440,913	$	2,923,906

Liabilities and Stockholders’ Equity
Current Liabilities:
Accounts payable:
Related parties	$	-	$	5,690
Third party		534,932		171,889
Payroll accruals		—		13,105
Unearned revenue		—		35,900
Accrued stock based compensation		98,400		—
Accrued marketing fund		180,009		100,754
Customer deposits		96,737		120,001
Income tax payable		—		13,131
Deferred tax liability		5,550		—
Notes payable:
Related parties		—		20,000
Other		2,225		3,560
Legal settlement		161,250		—
Total Current Liabilities		1,079,103		484,030
Notes payables - net of current portion		—		5,297
Long-term deferred tax liability		22,230		—
Total Liabilities		1,101,333		489,327
Commitment and Contingencies (Note 11)
Stockholders’ Equity:
Preferred stock, $.0001 par value; 10,000,000 shares authorized; -0- and -0- shares issued and outstanding, respectively		—		—
Common stock, $.0001 par value; 50,000,000 shares authorized;11,829,409 and 11,809,409 shares issued and outstanding, respectively		1,183		1,181
Additional paid-in capital		2,263,501		2,157,673
Retained earnings		1,074,896		275,725
Total Stockholders’ Equity		3,339,580		2,434,579
Total Liabilities and Stockholders’ Equity	$	4,440,913	$	2,923,906

The accompanying notes are an integral part of the consolidated financial statements

CREATIVE LEARNING CORPORATION
Consolidated Statements of Income

				For The Fiscal
				Years Ended
				Sept 30,			Sept 30,
				2014			2013
Revenues:
	Initial franchise fees			$	5,787,058		$	3,700,221
	Royalty fees				1,845,530			995,900
	Corporate Creativity Center sales				78,218			124,598
					7,710,806			4,820,719
Operating expenses:
	Franchise consulting and commissions:
		Related parties			616,061			746,226
		Other			1,698,359			976,776
	Franchise training and expenses				502,661			272,125
	Salaries and payroll taxes				1,104,738			539,982
	Advertising				917,429			455,108
	Professional fees				265,742			97,886
	Office expense				295,039			158,964
	Depreciation				39,915			30,267
	Stock based compensation				56,630			108,280
	Other general and administrative expenses				820,540			389,348
			Total operating expenses		6,317,114			3,774,962
			Income from operations		1,393,692			1,045,757
Other income (expense):
	Interest (expense)				(455	)		(4,882	)
	Gain on sale of intangible assets				18,335			—
	Loss on disposal of property and equipment				(56,629	)		—
	Legal settlement				(106,250	)		—
	Other income (expense)				61,563			(80,846	)
			Total other income (expense)		(83,436	)		(85,728	)
			Income before provision for income taxes		1,310,256			960,029
Provision for income taxes (Note 12)					511,085			12,073
Net Income				$	799,171		$	947,956
Net Income attributable to common stockholders per share
	Basic			$	0.07		$	0.08
	Weighted average number of common shares outstanding				11,812,861			11,675,102
	Diluted				0.07			0.08

	Weighted average number of common shares outstanding				11,870,018			11,678,873

The accompanying notes are an integral part of the consolidated financial statements

CREATIVE LEARNING CORPORATION
Consolidated Statements of Cash Flows

						For the Fiscal Years Ended
						Sep. 30,			Sep. 30,
						2014			2013
Cash flows from operating activities:
	Net income					$	799,171		$	947,956
	Adjustments to reconcile net income to net cash provided by operating activities:
			Depreciation				39,915			30,267
			Change in allowance for doubtful accounts				31,000			11,036
			Loss on disposal of property and equipment				56,629			—
			Gain on sale of intangible assets				(18,335	)		(7,553	)
			Stock based compensation				56,630			—
			Stock based commission				147,600			—
			Write-off of materials purchased with legal settlement				26,300			—
			Write-off of Note Receivable				-			23,000
			Compensation equity issuances				-			108,280
			Changes in operating assets and liabilities:
				Restricted cash			(79,255	)		-
				Accounts receivable			(23,972	)		(125,703	)
				Prepaid expenses			(7,024	)		9,890
				Income tax receivable			(115,825	)
				Other receivables			(37,396	)		(28,778	)
				Deposits			3,575			17,619
				Deferred tax assets			(47,665	)		(1,058	)
				Accounts payable - Related Parties			(5,690	)		—
				Accounts payable - Third Parties			358,269			(2,363	)
				Payroll accruals			(13,105	)		—
				Unearned revenue			(35,900	)		—
				Accrued liabilities			-			1,228
				Legal settlement			106,250			—
				Accrued marketing funds			79,255			10,599
				Deferred tax liability			27,780
				Customer deposits			(23,264	)		72,501
				Income tax payable			(13,131	)		13,131
				Accrued expenses			-			35,900
					Net cash provided by operating activities		1,311,812			1,115,952
Cash flows from investing activities:
	Acquisition of property and equipment						(118,340	)		(25,991	)
	Acquisition of intangibles						(10,000	)		(56,800	)
	Cash proceeds received on sale of Intangible assets						40,425			—
	Issuance of notes receivable - related party						-			(70,000	)
					Net cash (used in) investing activities		(87,915	)		(152,791	)
Cash flows from financing activities:
	Repayment of notes payable - related parties						(20,000	)
	Repayment of notes payable						(6,632	)		—
	Payment of legal settlement						(40,000	)		—
					Net cash (used in) financing activities		(66,632	)		—
					Net change in cash		1,157,265			963,161
Cash, beginning of period less restricted cash of $100,754							1,904,193			1,041,786

Cash, end of period						$	3,061,458		$	2,004,947
Supplemental disclosure of cash flow information:
	Cash paid during the period for:
		Income taxes				$	533,031		$	—
		Interest				$	455		$	4,882
	Supplemental non-cash investing and financing activities:
		Intangible assets acquired with common stock issued				$	—		$	23,300
		Intangible assets acquired in legal settlement				$	62,700		$	—
		Intangible assets acquired by assumption of accounts payable				$	4,774		$	—
		Intangible assets sold with notes receivables				$	24,900		$	—
		Equipment acquired in legal settlement				$	6,000
		Materials acquired in legal settlement				$	26,300		$	—
		Common stock issued to settle note payable				$	—			20,000
		Reclassification of prepaid expenses				$	—			15,618

The accompanying notes are an intergral part of the consolidated financial statements.

CREATIVE LEARNING CORPORATION

Consolidated Statement of Stockholders' Equity (Deficit)


							Additional			Retained
	Common Stock						Paid-in			Earnings
	Shares			Par Value			Capital			(Deficit)			Total

Balance, October 1, 2011		10,288,575		$	1,029		$	1,975,445		$	(1,277,040	)	$	699,434

Stock issued under exchange agreement (Note 2)(Note 9)		1,260,000			126			(126	)		-			0
Compensatory stock issuances (Note 9)		11,000			1			8,799			-			8,800
Cancellation of prior shares issued erroneously (Note 9)		(33,500	)		(3	)		3						—
Stock issued as payment for liabilities (Note 9)		5,000			0			3,750						3,750
Stock issued for busiess acquisition (Note 9)		25,000			2			18,248						18,250
Net income for the year ended September 30, 2012		—			—			—			604,810			604,810
Balance, September 30, 2012		11,556,075		$	1,155		$	2,006,118		$	(672,230	)	$	1,335,044

Stock issued as payment on notes payables (Note 9)		10,000			1			9,999			-			10,000
Stock issued as payment on notes payables (Note 9)		10,000			1			9,999						10,000
Stock issued for business acquisition (Note 9)		35,000			3			17,497			-			17,500
Stock issued for business acquisition (Note 9)		10,000			1			5,799						5,800
Compensatory stock issuances (Note 9)		35,000			3			20,997						21,000
Compensatory stock issuances (Note 9)		5,000			1			2,999						3,000
Compensatory stock issuances (Note 9)		15,000			2			8,999						9,000
Replacement of prior shares issued erroneously (Note 9)		66,667			7			38,660						38,667
Adjustment to correct share counts (Note 9)		66,667			7			29,993						30,000
Stock options expense (Note 11)								6,613						6,613
Net income for the year ended September 30, 2013		—			—			—			947,955			947,955
Balance, September 30, 2013		11,809,409		$	1,181		$	2,157,673		$	275,725		$	2,434,579

Stock options expense (Note 11)								56,630						56,630
Compensatory stock issuances (Note 9)		20,000			2			49,198						49,200

Net income for the year ended September 30, 2014		—			—			—			799,171			799,171
Balance, September 30, 2014		11,829,409		$	1,183		$	2,263,501		$	1,074,896		$	3,339,580

The accompanying notes are an intergral part of the consolidated financial statements

CREATIVE LEARNING CORPORATION

Notes to Consolidated Financial Statements

September 30, 2014 and 2013

(1) Nature of Organization and Summary of Significant Accounting Policies

Nature of Organization

Creative Learning Corporation (“CLC” or the “Company”), formerly B2 Health, Inc., was incorporated March 8, 2006 in the State of Delaware. BFK Franchise Company LLC (“BFKF”) was formed in the State of Nevada on May 19, 2009. Effective July 2, 2010, CLC was acquired by BFKF in a transaction classified as a reverse acquisition. CLC concurrently changed its name from B2 Health, Inc. to Creative Learning Corporation. The financial statements represent the activity of BFKF from May 19, 2009 forward, and the consolidated activity of BFKF and CLC from July 2, 2010 forward. BFKF and CLC are hereinafter referred to collectively as the "Company".

In addition to the accounts of CLC and BFKF, the accompanying consolidated financial statements include the accounts of CLC’s subsidiaries, BFK Development Company LLC (“BFKD”) from November 25, 2009 (BFKD’s inception) forward, CI Franchise Company LLC (“CI”) from September 14, 2012 (CI’s inception) forward, and Sew Fun Franchise Company LLC (SF) from January 8, 2013 (SF’s inception) forward.

The registration statements for BFK Development Company LLC, CI Franchise Company LLC, and Sew Fun Franchise Company LLC do not have a termination date associated with the Life of the Organizations. Each of the above listed LLC’s has a single member, controlled 100% by the Company.

BFKF held a 50% ownership interest in BFKD from November 25, 2009 through October 2, 2010. On October 3, 2010, the BFKF acquired the 50% noncontrolling interest in BFKD. Immediately following the acquisition of the noncontrolling interest, BFKF transferred its 100% interest in BFKD to CLC.

Creative Learning Corporation operates wholly owned subsidiaries BFK FRANCHISE COMPANY, LLC, CI FRANCHISE COMPANY, LLC AND SEW FUN FRANCHISE COMPANY, LLC under the trade names Bricks 4 Kidz®, Challenge Island®, and Sew Fun Studios™ respectively, that offer children's enrichment and education franchises.

Basis of Presentation

This summary of significant accounting policies is presented to assist the reader in understanding and evaluating the Company’s financial statements. The financial statements and notes are representation of the Company’s management, which is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the financial statements.

The Company uses the accrual basis of accounting and is presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The Company believes that the disclosures made are adequate to make the information presented not misleading. The information reflects all adjustments that, in the opinion of management, are necessary for a fair presentation of the financial position and results of operations for the periods set forth herein.

Principles of Consolidation

Variable Interest Entity

·	The reporting entity, its related parties, or both participated significantly in the design or redesign of the legal entity;
·	The legal entity is designed so that substantially all of its activities involve or are conducted on behalf of the reporting entity and its related parties;
·	The reporting entity and its related parties provide more than half of the total of the equity, subordinated debt, and other forms of subordinated financial support to the legal entity; or
·	The activities of the legal entity are primarily related to the securitizations or other forms of asset-backed financings or single-lessee leasing arrangements.

Fiscal year

The Company operates on a September 30 fiscal year-end.

Related Parties

A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party.

Use of Estimates

The preparation of financial statements in accordance with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of financial statements and the reported amounts of revenues and expenses during the reporting period. The more significant estimates and assumptions made by management include allowance for doubtful accounts, allowance for deferred tax assets, depreciation of property and equipment, amortization of intangible assets, fair market value of equity instruments. Actual results could differ from those estimates as the current economic environment has increased the degree of uncertainty inherent in these estimates and assumptions.

Cash and Cash Equivalents

The Company considers all highly liquid securities with original maturities of three months or less when acquired, to be cash equivalents. We had no cash equivalents at September 30, 2014 and 2013.The Company had cash of $3,061,458 and $2,004,947 as of September 30, 2014 and 2013, respectively.

The Company has restricted cash of $180,009 at September 30, 2014 and $100,754 at September 30, 2013 associated with a marketing funds collected from the franchisee’s. Per the franchise agreements a marketing fund of 2% of revenues is collected and held for promotion of the brand. (see note 6)

The Company has one operating account with Wells Fargo that exceed the $250,000 FDIC limit by $2,748,000. The Company is confident the asset is secure based upon our history with and the stability of the institution.

Accounts Receivable

The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. The Company records an allowance for doubtful accounts that is based on historical trends, customer knowledge, any known disputes, and the aging of the accounts receivable balances combined with management’s estimate of future potential recoverability. Receivables are written off against the allowance after all attempts to collect a receivable have failed. The Company believes its allowance for doubtful accounts as of September 30, 2014 and 2013 are adequate, but actual write-offs could exceed the recorded allowance. At September 30, 2014 and 2013, the Company’s allowance for doubtful accounts totaled $41,000, and $10,000, respectively. During the year ended September 30, 2014 and September 30, 2013 the value of accounts written-off to the reserve were approximately $12,000 and $0 respectively.

Property, Equipment and Depreciation

Property and equipment are stated at cost. Depreciation is calculated using the straight-line method over the estimated useful lives of the related assets, which range from three to forty years. Expenditures for additions and improvements are capitalized, while repairs and maintenance costs are expensed as incurred. The cost and related accumulated depreciation of property and equipment sold or otherwise disposed of are removed from the accounts and any gain or loss is recorded in the year of disposal.

Website development costs

The Company recognized the costs associated with developing a website in accordance with ASC 350-50 “Website Development Cost”. The website development costs are divided into three stages, planning, development and production. The development stage can further be classified as application and infrastructure development, graphics development and content development. In short, website development cost for internal use should be capitalized except content input and data conversion costs in content development stage.

Costs associated with the website consist primarily of website development costs paid to third parties. These capitalized costs will be amortized based on their estimated useful life over three years upon the website becoming operational. All capitalized web development cost are captured in property and equipment.

Fair Value of Financial Instruments

The carrying amounts of cash, accounts and notes receivable, prepaid expenses, property and equipment, intangible assets, deposits, and current liabilities approximate fair value because of the short-term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment, and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect these estimates. The Company does not hold or issue financial instruments for trading purposes, nor does it utilize derivative instruments.

Level 1:	Quoted prices in active markets for identical assets or liabilities.
Level 2:	Quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability.
Level 3:	Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement.

The carrying value of financial assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. The Company had no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared.

Long-Lived Assets

The Company’s long-lived assets consisted of property and equipment, and intangible assets are reviewed for impairment in accordance with the guidance of the FASB Topic ASC 360, Property, Plant, and Equipment, and FASB ASC Topic 205, Presentation of Financial Statements. The Company tests for impairment losses on long-lived assets used in operations whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset. If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. Impairment evaluations involve management’s estimates on asset useful lives and future cash flows. Actual useful lives and cash flows could be different from those estimated by management which could have a material effect on our reporting results and financial positions. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary. However, there can be no assurances that demand for the Company’s products or services will continue, which could result in an impairment of long-lived assets in the future.

Revenue Recognition

Revenue is recognized on an accrual basis after services have been performed under contract terms, the service price to the client is fixed or determinable, and collectability is reasonably assured.

As of September 30, 2014 and 2013 the Company had $0 and $35,900 respectively in unearned revenue for franchise fees collected but not yet earned per the revenue recognition policy.

Advertising Costs

Advertising costs are expensed as incurred. The Company incurred advertising costs for the years ended September 30, 2014 and 2013 of approximately $920,000 and $445,000, respectively.

Income Taxes

The provision for income taxes, income taxes payable and deferred income taxes are determined using the asset and liability method. Deferred tax assets and liabilities are determined based on temporary differences between the financial carrying amounts and the tax basis of assets and liabilities using enacted tax rates in effect in the years in which the temporary differences are expected to reverse. On a periodic basis, the Company assesses the probability that its net deferred tax assets, if any, will be recovered. If after evaluating all of the positive and negative evidence, a conclusion is made that it is more likely than not that some portion or all of the net deferred tax assets will not be recovered, a valuation allowance is provided by a charge to tax expense to reserve the portion of the deferred tax assets which are not expected to be realized.

The Company reviews its filing positions for all open tax years in all U.S. federal and state jurisdictions where the Company is required to file.

When there are uncertainties related to potential income tax benefits, in order to qualify for recognition, the position the Company takes has to have at least a “more likely than not” chance of being sustained (based on the position’s technical merits) upon challenge by the respective authorities. The term “more likely than not” means a likelihood of more than 50 percent. Otherwise, the Company may not recognize any of the potential tax benefit associated with the position. The Company recognizes a benefit for a tax position that meets the “more likely than not” criterion at the largest amount of tax benefit that is greater than 50 percent likely of being realized upon its effective resolution. Unrecognized tax benefits involve management’s judgment regarding the likelihood of the benefit being sustained. The final resolution of uncertain tax positions could result in adjustments to recorded amounts and may affect our results of operations, financial position and cash flows.

The Company’s policy is to recognize interest and/or penalties related to income tax matters in income tax expense. The Company had no accrual for interest or penalties at September 30, 2014 and September 30 2013, respectively, and has not recognized interest and/or penalties during the years ended September 30, 2014 and September 30, 2013, respectively, since there are no material unrecognized tax benefits. Management believes no material change to the amount of unrecognized tax benefits will occur within in the next 12 months.

The tax years subject to examination by major tax jurisdictions include the years 2011 and forward by the U.S. Internal Revenue Service, and the years 2010 and forward for various states.

Net earnings (loss) per share

Stock-based compensation

The Company accounts for employee and non-employee stock awards under ASC 718, Compensation – Stock Compensation, whereby equity instruments issued to employees for services are recorded based on the fair value of the instrument issued and those issued to non-employees are recorded based on the fair value of the consideration received or the fair value of the equity instrument, whichever is more reliably measurable.

Recent accounting pronouncements

In July 2013, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (ASU 2013-11), to require that in certain cases, an unrecognized tax benefit, or portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward when such items exist in the same taxing jurisdiction. ASU 2013-11 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The Company does not believe the adoption of this standard will have a significant impact on the Company’s consolidated financial statements.

(2) Related Party Transactions

During the years ended September 30, 2014 and 2013, the Company paid related parties (companies related by common control) for the following expenses:

	Commissions and Consulting
	Fiscal Years Ending
	September 30		September 30
	2014		2013
Related Party
FranVentures, LLC	$	289,061	$	248,127
MC Logic, LLC	$	244,000	$	137,000
Leap Ahead Learning Company	$	83,000	$	108,000
	$	616,061	$	493,127

In July of 2013, the Company loaned $70,000 to AudioFlix, Inc., a related party entity. The loan was personally guaranteed by Brian Papas. The loan bears interest at 6%, payable monthly and is due and payable on July 1, 2015. The unpaid balance of the loan is convertible prior to July 1, 2015 into unrestricted shares of the common stock of AudioFlix, Inc. at a price of $0.35 per share.

(3) Property and Equipment

Property and equipment consisted of the following:

	Year End			Year End
	September 30,			September 30,
	2014			2013
Description
Equipment	$	44,930		$	33,109
Furniture & Fixtures		75,351			57,654
Property Improvement		233,615			233,615
Software		30,558			30,558
Total Depreciable Assets	$	384,454		$	354,936
Accumulated Depreciation		(98,238	)		(60,073	)
NBV Fixed Assets	$	286,216		$	294,863
Work In Progress (1)		36,443			-
	$	322,659		$	294,863

(1) This is website development and is expected to be completed June 2015 at total cost of $45,000.

Depreciation expense totaled $39,915 and $30,267, respectively, for the years ended September 30, 2014 and 2013.

(4) Intangible Assets

As of September 30, 2014, the Company had $125,754 of intangible assets, consisting of a second and a third franchise concept and trademarks for $25,250 and $23,300, respectively, under developing subsidiaries called CI Franchise Company LLC (Challenge Island) and Sew Fun Franchise Company LLC. Also included is a net change of $30,484 as the result of the repurchase of three BKF franchises and sale of one BKF franchises in Nevada, Texas, and Missouri.

As of September 30, 2013, the Company had $95,270 of intangible assets, consisting of a second and a third franchise concept and trademarks for $25,250 and $23,300, respectively, under newly created subsidiaries called CI Franchise Company LLC (Challenge Island) and Sew Fun Franchise Company LLC, a $40,000 purchase of a Franchisee territory in Denver, and $6,720 for the purchase of a partial Franchisee Territory in Texas.

Balance October 1, 2012	46,720
Additions		48,550
Disposals		-
Balance September 30, 2013		95,270
Additions		77,474
Disposals		(46,990	)
Balance September 30, 2014		125,754

(5) Notes and Other Receivables

In July of 2013, the Company issued a $70,000 loan to a related party company, personally guaranteed by the related party, at 6% interest, monthly interest only payments and fully due and payable by July 1, 2015. The Note is convertible up to the maturity date to unrestricted shares in the related party company for any unpaid balance at $0.35 per share. As of September 30, 2014 the $70,000, per the agreement is outstanding.

At September 30, 2014 and 2013 respectively, the Company held certain other receivables totaling $194,088 and $131,792 respectively for extended payment terms of franchise fees, generally non-interest bearing notes with monthly payments, payable within one to two years, and Foreign Tax Credits at September 30, 2014 of $22,729.

		2015				2016				Total
Payment schedules for Notes And Other Receivables		$	126,339			$	67,749			$	194,088

(6) Accrued Marketing Fund

Per the terms of the franchise agreements, the Company collects 2% of franchisee’s gross revenues for a marketing fund, managed by the Company, to allocate towards national branding of the Company’s concepts to benefit the franchisees.

The marketing fund amounts are accounted for as a liability on the balance sheet and the actual collections are deposited into a marketing fund bank account. Expenses pertaining to the marketing fund activities are paid from the marketing fund and reduce the liability account.

As of September 30, 2014 and 2013, the accrued marketing fund liability balances were $180,009 and $100,754 respectively.

(7) Notes Payable

Note dated September 2012

In September of 2012, the Company issued a non-interest bearing promissory note of $40,000 to a related party for consulting services payable by issuance of 40,000 shares of the Company’s common stock. As of September 30, 2014 and 2013, the remaining balance on this promissory note was $0 and $20,000, respectively. During the year ended September 30, 2013, payments of $20,000 were made with the issuance of common stock. During the year ended September 30, 2014, payments of $20,000 cash were made.

Deferred commission note payable

As of September 30, 2014 and September 30, 2013, the Company owed respectively $2,225 and $8,857 in deferred commission payments, non-interest bearing, payable in monthly payments, on deferred payment schedules related to extended payment terms of Franchise Fees.

(8) Common Stock Issuances

During the year ended September 30, 2013, the Company issued 20,000 shares of its common stock for partial payment of a promissory note to a related party at the stated price valued at $20,000 at the stated price in the promissory note of $1.00 per share.

During the year ended September 30, 2013, the Company had two issuances of 35,000 and 10,000 shares of its common stock related to the acquisition of a third Franchise concept valued at $17,500 or $0.50 per share and $5,800 or $0.58 per share, respectively.

During the year ended September 30, 2013, the Company had three issuances of 35,000, 5,000 and 15,000 shares of its common stock in exchange for consulting services, valued at $21,000, $3,000 and $9,000, respectively, or at $0.60 per share.

During the year ended September 30, 2013, the Company, as a gesture of good will, issued 66,667 shares of its common stock to an individual investor who had purchased stock in a prior year in a pass through arrangement with a third party company that did not fulfill their commitment to transfer the stock. It was determined there was no recourse with the third party company, and the shares were issued at a Fair Market Value of $38,667 or $0.58 per share. Related to this transaction, an adjustment was made to the Company issued share count of an additional 66,667 shares that were also issued to the third party company in the prior year in error. The Company was awaiting their return and cancellation. Without recourse with the third party company, these 66,667 shares were recorded at a fair value of $30,000 or $0.45 per share based on the value on the date of the original issue.

On June 23, 2014, the Company agreed to issue 60,000 shares, over several quarters, of its common stock for payment relating to a commissions earned for Master Franchise sales at such date. The total value of the 60,000 shares at the date of the agreement was $147,600 (60,000 shares times the fair value of $2.46 per share). The Company recorded the full fare value to Commission Expense and recorded a liability under accrued stock based compensation in the accompanying consolidated statement balance sheet. The first 20,000 shares were issued on July 29, 2014 with the respective $49,200 being re-classed to common stock and additional paid in capital with remaining balance of $98,400 recorded under accrued stock based compensation at September 30, 2014.

(9) Stock Options and Warrants

Employee stock options

The Company accounts for employee stock options under ASC 718, Compensation – Stock Compensation, whereby option costs are recorded based on the Black-Scholes option pricing model. Unless otherwise provided for, the Company covers option exercises by issuing new shares.

On July 1, 2013, the Company issued 50,000 common stock purchase options (25,000 each to an employee and to an officer/director), allowing the holders to purchase one share of common stock per option, exercisable at $.60 per share with an expiration date of December 31, 2015. At September 30, 2014 these share options were still outstanding. The fair value of the option grants were estimated on the date of grant using the Black-Scholes option pricing model.

On February 3, 2014, the Company issued 70,000 common stock purchase options (20,000 each to two officers and 10,000 each to three employees) allowing the holders to purchase one share of common stock per option, exercisable at $1.55 per share with an expiration date of December 31, 2016. These options were fully vested on October 1, 2014. At September 30, 2014 these share options were still outstanding. The fair value of the options grants were estimated on the date of grant using the Black-Scholes option pricing model. The company incurred and recorded compensation expense of $56,630 for the year ended September 30, 2014 and $6,613 for the year ended September 30, 2013.

Description	Number of Shares		Weighted Average Exercise Price		Expiration Date	Aggregate Intrinsic Value
Outstanding October 1, 2012		-		-			-

Granted July 1, 2013		50,000		0.60	12/31/15	$	-
Outstanding 09/30/2013		50,000		0.60		$	-
Granted February 3, 2014		70,000		1.55	12/31/16	$	-
Outstanding 09/30/2014		120,000		1.15			-
Exercisable at September 30, 2014		50,000
Expected to vest at September 30, 2014		120,000

The Company recognized stock compensation expense as follows:

	Year Ended		Year Ended
	September 30		September 30
	2014		2013
Stock Option Expense	$	56,630	$	6,613

No additional stock based compensation is to be recognized on these stock options.

The fair value of the options granted during the various periods was estimated at the date of grant using the Black-Scholes option-pricing model and the following assumptions:

	2014			2013
Year Options were granted
Market value of stock on grant date	$	1.55		$	0.60
Risk-free interest rate		.30	%		.61	%
Dividend Yield		0	%		0	%
Volatility Factor		100	%		36	%
Weighted average expected life		2 years			2 years
Expected forfeiture rate	/	0	%		0	%

Fair value is generally based on independent sources such as quoted market prices or dealer price quotations. To the extent certain financial instruments trade infrequently or are non-marketable securities, they may not have readily determinable fair values. The Company estimated the fair value of the options using a Black Scholes option pricing model and available information that management deems most relevant. The stock price is the closing price of the Company’s stock on the valuation date; the risk free interest rate is based on the U.S. Government Securities rate for 2 year maturities on the date of issuance; the volatility is a statistical measure (standard deviation) of the tendency of the Company’s stock price to change over time; the exercise price is the price at which the Options can be purchased by exercising prior to its expiration; the dividend yield is not applicable due to the Company not intending to declare dividends; the contractual life is based on the average exercise period of the Options; and the fair market value is value of the options based on the Black Scholes model on the valuation date.

(10) Franchise Operations

The Company currently supports independently owned franchises located in 43 states, 9 Canadian provinces and 31 other countries. Following is a summary of the annual franchise activity:

	BFK Franchise Company LLC
	September 30
	2014			2013
Franchises in Operation - beginning of year		380			210
Franchises sold during the year		210			175
Franchises cancelled, terminated or repurchased during the year		(6	)		(5	)
Franchises in operation - end of year		584			380

	CI Franchise Company LLC
	September 30
	2014			2013
Franchises in Operation - beginning of year		15			-
Franchises sold during the year		21			15
Franchises cancelled, terminated or repurchased during the year		(2	)		-
Franchises in operation - end of year		34			15

Franchises are required to pay the Company an initial franchise fee, royalty fees and a marketing fee. The marketing fee is 2% of gross sales, and the current royalty fee is 7% of gross sales. A limited number of earlier agreements set the royalty fee at 5% if they opened a Creativity Center, but is not in the current agreements.

(11) Commitments and Contingencies

Lease Commitments

The following table summarizes the Company’s contractual lease obligations as of September 30, 2014:

		2015				2016				2017				Total
Lease of office space			28,500				28,500				26,600			$	83,600

Rent expense was $18,106 and $49,131, respectively, for the years ended September 30, 2014 and 2013.

Legal

On September 27, 2013, BFK Franchise Company LLC was named as a co-defendant in a Complaint filed by a Franchisee in Nevada who had purchased three existing Las Vegas territories from other Franchisees. In December of 2013, without any further legal process, BFK Franchise Company LLC entered into a settlement with the Nevada Franchisee to purchase the three Las Vegas territories for $95,000. At the end of the fiscal year September 30, 2014 the outstanding balance of the note was $55,000. This obligation will be satisfied during the next 11 months.

	1.	As of January 1, 2015, all prior agreements between the parties are terminated and there is no further financial obligations between the parties.

	2.	By February 22, 2015, the trademarks “Sew Fun Parties” and “Sewing Lounge” will be reassigned to SFLLC. The trademark “Sew Fun Studios” will be retained by the Company.

	3.	No later than February 22, 2015, the Company will issue to the controlling person of SFLLC 85,000 shares of the Company’s common stock in satisfaction of all monetary claims.

	4.	No later than February 22, 2015, the Company will cooperate in taking steps to remove all legends and/or restrictions on the right to sell the 35,000 shares of the Company’s common stock (issued in December 2012 to the controlling person of SFLLC), or the 85,000 shares of the Company’s common stock referred to above.

	5.	By January 28, 2015, the Company will transfer the domain names “SEWFUNPARTIES.COM” and “SEWFUNPARTIES.NET” to SFLLC and will take reasonable steps to release the Facebook account “SEW FUN PARTIES AND MORE”.

As the events related to this settlement were known as of September 30, 2014, pursuant to ASC Topic 855 – Subsequent Events, the Company has accrued the estimated fair market value of the 85,000 shares of common stock to be issued pursuant to this legal settlement under “Legal Settlement” in the accompanying b alance s heet at September 30, 2014. The estimated market value of the shares of common stock was $106,250 based on the trading price of the Company’s common stock on the date of the settlement and is recorded under legal settlements in the accompanying state ment of income as of September 30, 2014 .

(12) Income Taxes

The Company reviews its filing positions for all open tax years in all U.S. federal and state jurisdictions where the Company is required to file.

The Company’s policy is to recognize interest and/or penalties related to income tax matters in income tax expense. The Company had no accrual for interest or penalties at September 30, 2014 and September 30, 2013, respectively, and has not recognized interest and/or penalties during the years ended September 30, 2014 and September 30, 2013, respectively, since there are no material unrecognized tax benefits. Management believes no material change to the amount of unrecognized tax benefits will occur within in the next 12 months.

The tax years subject to examination by major tax jurisdictions include the years 2010 and forward by the U.S. Internal Revenue Service, and the years 2009 and forward for various states.

	September 30,			September 30,
	2014			2013
Deferred tax assets:
Short-term	$	48,723		$	1,058
Long-term		-0-			-0-
Total deferred tax asset	$	48,723		$	1,058

Deferred tax liabilities:
Short-term	$	(5,550	)	$	-0-
Long-term		(22,230	)		-0-
Total deferred tax liabilities	$	(27,780	)	$	-0-
Total deferred tax assets		48,723			1,058
Net deferred tax assets (liability)	$	20,943		$	1,058

The types of temporary differences between the tax basis of assets and their financial reporting amounts that give rise to a significant portion of the deferred assets and liabilities are as follows:

	September 30, 2014						September 30, 2013
	Temporary			Tax			Temporary		Tax
	Difference			Effect			Difference		Effect
Deferred tax assets:
Depreciation timing difference	$	-0-		$	-0-		$	3,084	$	1,058
Allowance for bad debt		41,000			16,195			-0-		-0-
Florida income tax		82,350			32,528			-0-		-0-

Total deferred tax asset		123,350			48,723			3,084		1,058

Deferred tax liabilities:
Depreciation timing difference		(70,329	)		(27,780	)		-0-		-0-
Total deferred liability		(70,329	)		(27,780	)		-0-		-0-

Net deferred tax asset	$	53,021		$	20,943		$	3,084	$	1,058

The Income Tax expense for September 30, 2014, reflects the taxes due with taxable income of approximately $1,332,000. The tax year ending September 30, 2013 included a $907,000 NOL Carryforward with taxable income for the year of $64,000.

A current Income Tax Receivable is due for September 30, 2014 from the Federal Government and Florida State. This is the result of excess quarterly deposit made during the year.

The components of the provisions for income taxes for fiscal years 2014 and 2013 are as follows:

		2014			2013
Current:
	Federal	$	459,964		$	10,884
	State		72,064			2,247
Total current provision			532,028			13,131

Deferred:
	Federal		(20,943	)		(1,058	)
	State		-			-
Total deferred provision			(20,943	)		(1,058	)
Total provision		$	511,085		$	12,073

The income tax provision differs from the amount which would result from the statutory federal income tax rate primarily as a result of state income taxes.

The income tax provision differs from that computed using the federal statutory rate applied to income before taxes as follows for fiscal years 2014 and 2013:

		2014						2013
		Amount			%			Amount			%
Provision at statutory rates		$	459,964			35.10	%	$	10,884			17.13	%
State income tax, net of federal benefit			72,064			5.50	%		2,247			3.54	%
Other temporary items
	Bad Debt		(16,195	)		-1.24	%		-
	Florida income tax		(32,528	)		-2.48	%
	Depreciation		27,780			2.12	%		(1,058	)		1.70	%
Other permanent items
Total income tax provision		$	511,085			39.01	%	$	12,073			19.00	%

NOTE 13 - EARNINGS PER SHARE

FASB ASC Topic 260, Earnings Per Share, requires a reconciliation of the numerator denominator of the basic and diluted earnings (loss) per share (EPS) computations.

Basic earnings per share are computed by dividing the net earnings available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares are dilutive. Dilutive common stock equivalents at September 30, 2014 were stock options and stock to be issued under accrued stock based compensation. Dilutive common stock equivalents at September 30, 2013 were stock options.

The following table sets for the computation of basic and diluted net income (loss) per share:

Net income attributed to common stockholders	$	799,171	$	947,956
Basic weighted average outstanding shares of common stock		11,812,861		11,675,102
Dilutive effect of common stock equivalents (options of 50,252 and stock of 6,905) as of September 30, 2014.		57,157		3,771
Dilutive weighted average common stock equivalents		11,870,018		11,678,873
Net earnings per share of common stock Basic	$	0.07	$	0.08
Net earnings per share of common stock Diluted	$	0.07	$	0.08

(14) Subsequent Events

We have evaluated the effects of all subsequent events from October 1, 2013 through the date the accompanying consolidated financial statements were available to be issued. Other that those set out above, there have been no subsequent events after September 30, 2014 for which disclosure is required.

On January 23, 2015 the Company entered a mediated settlement to satisfy all monetary claims between Sew Fun LLC (SF) and the Company. See Note 11 – Commitments and Contingencies - Legal for additional disclosure.

SIGNATURES

In accordance with Section 13 or 15(a) of the Exchange Act, the Registrant has caused this Report to be signed on its behalf by the undersigned, thereunto duly authorized on the 30th day of January 2015.

	CREATIVE LEARNING CORPORATION

	By:	/s/ Brian Pappas
		Brian Pappas,
		Chief Executive Officer

Pursuant to the requirements of the Securities Exchange Act of l934, this Report has been signed below by the following persons on behalf of the Registrant and in the capacities and on the dates indicated.

Signature	Title	Date

/s/ Brian Pappas	Principal Executive, Financial Accounting Officer and a Director	January 30, 2015
Brian Pappas

/s/ Michelle Cote	Director	January 30, 2015
Michelle Cote

/s/ Dan O’Donnell	Director	January 30, 2015
Dan O’Donnell

EX-31.1 2 clcn_ex311.htm CERTIFICATION

EXHIBIT 31.1

CERTIFICATIONS

I, Brian Pappas, certify that:

1.	I have reviewed this annual report on Form 10-K of Creative Learning Corporation;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.	The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15 and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

	a)	designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

	b)	designed such internal control over financial reporting, or cause such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

	c)	evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

	d)	disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5.	The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of the internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

	a)	all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

	b)	any fraud, whether or not material, that involves management or other employees who have significant role in the registrant's internal control over financial reporting.


January 30, 2015	By:	/s/ Brian Pappas
		Brian Pappas,
		Principal Executive Officer

EX-31.2 3 clcn_ex312.htm CERTIFICATION

EXHIBIT 31.2

CERTIFICATIONS

I, Brian Pappas, certify that:

1.	I have reviewed this annual report on Form 10-K of Creative Learning Corporation;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.	The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15 and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

	a)	designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

	b)	designed such internal control over financial reporting, or cause such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

	c)	evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

	d)	disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5.	The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of the internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

	a)	all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

	b)	any fraud, whether or not material, that involves management or other employees who have significant role in the registrant's internal control over financial reporting.


January 30, 2015	By:	/s/ Brian Pappas
		Brian Pappas,
		Principal Financial Officer

EX-32.1 4 clcn_ex321.htm CERTIFICATION

EXHIBIT 32.1

In connection with the Annual Report of Creative Learning Corporation (the "Company") on Form 10-K for the period ending September 30, 2014 as filed with the Securities and Exchange Commission (the "Report"), Brian Pappas, the Company’s Principal Executive and Financial Officer, certifies, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of his knowledge:

	(1)	The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

	(2)	The information contained in the Report fairly presents, in all material respects, the financial condition and results of the Company.


January 30, 2015	By:	/s/ Brian Pappas
		Brian Pappas
		Principal Executive and Financial Officer

EX-101.INS 5 clcn-20140930.xml XBRL INSTANCE DOCUMENT 0001394638 2013-10-01 2014-09-30 0001394638 2013-09-30 0001394638 2014-09-30 0001394638 2014-12-29 0001394638 2014-03-31 0001394638 2012-10-01 2013-09-30 0001394638 2012-09-30 0001394638 us-gaap:CommonStockMember 2012-10-01 2013-09-30 0001394638 us-gaap:CommonStockMember 2013-10-01 2014-09-30 0001394638 us-gaap:CommonStockMember 2012-09-30 0001394638 us-gaap:CommonStockMember 2013-09-30 0001394638 us-gaap:CommonStockMember 2014-09-30 0001394638 us-gaap:AdditionalPaidInCapitalMember 2012-10-01 2013-09-30 0001394638 us-gaap:AdditionalPaidInCapitalMember 2013-10-01 2014-09-30 0001394638 us-gaap:AdditionalPaidInCapitalMember 2012-09-30 0001394638 us-gaap:AdditionalPaidInCapitalMember 2013-09-30 0001394638 us-gaap:AdditionalPaidInCapitalMember 2014-09-30 0001394638 us-gaap:RetainedEarningsMember 2012-10-01 2013-09-30 0001394638 us-gaap:RetainedEarningsMember 2013-10-01 2014-09-30 0001394638 us-gaap:RetainedEarningsMember 2012-09-30 0001394638 us-gaap:RetainedEarningsMember 2013-09-30 0001394638 us-gaap:RetainedEarningsMember 2014-09-30 0001394638 CLCN:FranVenturesLLCMember 2013-10-01 2014-09-30 0001394638 CLCN:FranVenturesLLCMember 2012-10-01 2013-09-30 0001394638 CLCN:MCLogicLLCMember 2013-10-01 2014-09-30 0001394638 CLCN:MCLogicLLCMember 2012-10-01 2013-09-30 0001394638 CLCN:LeapAheadLearningCompanyMember 2013-10-01 2014-09-30 0001394638 CLCN:LeapAheadLearningCompanyMember 2012-10-01 2013-09-30 0001394638 CLCN:SecondFranchiseMember 2014-09-30 0001394638 CLCN:ThirdFranchiseMember 2014-09-30 0001394638 CLCN:SecondFranchiseMember 2013-09-30 0001394638 CLCN:ThirdFranchiseMember 2013-09-30 0001394638 CLCN:FirstIssuanceMember 2012-10-01 2013-09-30 0001394638 CLCN:SecondIssuanceMember 2012-10-01 2013-09-30 0001394638 CLCN:ThirdIssuanceMember 2012-10-01 2013-09-30 0001394638 CLCN:BfkFranchiseCompanyLlcMember 2013-10-01 2014-09-30 0001394638 CLCN:BfkFranchiseCompanyLlcMember 2013-09-30 0001394638 CLCN:BfkFranchiseCompanyLlcMember 2014-09-30 0001394638 CLCN:BfkFranchiseCompanyLlcMember 2012-10-01 2013-09-30 0001394638 CLCN:BfkFranchiseCompanyLlcMember 2012-09-30 0001394638 CLCN:CiFranchiseCompanyLlcMember 2013-10-01 2014-09-30 0001394638 CLCN:CiFranchiseCompanyLlcMember 2013-09-30 0001394638 CLCN:CiFranchiseCompanyLlcMember 2014-09-30 0001394638 CLCN:CiFranchiseCompanyLlcMember 2012-10-01 2013-09-30 0001394638 CLCN:CiFranchiseCompanyLlcMember 2012-09-30 0001394638 CLCN:TemporaryDifferenceMember 2014-09-30 0001394638 CLCN:TaxEffectMember 2014-09-30 0001394638 CLCN:TemporaryDifferenceMember 2013-09-30 0001394638 CLCN:TaxEffectMember 2013-09-30 0001394638 us-gaap:CommonStockMember 2011-10-01 2012-09-30 0001394638 us-gaap:AdditionalPaidInCapitalMember 2011-10-01 2012-09-30 0001394638 us-gaap:RetainedEarningsMember 2011-10-01 2012-09-30 0001394638 2011-10-01 2012-09-30 0001394638 us-gaap:CommonStockMember 2011-09-30 0001394638 us-gaap:AdditionalPaidInCapitalMember 2011-09-30 0001394638 us-gaap:RetainedEarningsMember 2011-09-30 0001394638 2011-09-30 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure CREATIVE LEARNING Corp 0001394638 10-K 2014-09-30 true --09-30 No No Yes Smaller Reporting Company 2014 FY

Property and equipment consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td> </td> <td colspan="2" id="ffc" style="vertical-align: bottom; text-align: center">Year End</td> <td> </td> <td> </td> <td colspan="2" style="vertical-align: bottom; text-align: center">Year End</td> <td> </td></tr> <tr> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td> </td> <td colspan="2" style="vertical-align: bottom; text-align: center">September 30,</td> <td> </td> <td> </td> <td colspan="2" style="vertical-align: bottom; text-align: center">September 30,</td> <td> </td></tr> <tr> <td colspan="2" style="vertical-align: bottom; padding-bottom: 1pt">Description</td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2014</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2013</td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="vertical-align: bottom; text-align: justify">Equipment</td> <td> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">44,930</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">33,109</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td colspan="2" style="vertical-align: bottom; text-align: justify">Furniture & Fixtures</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">75,351</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">57,654</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="vertical-align: bottom; text-align: justify">Property Improvement</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">233,615</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">233,615</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td colspan="2" style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify">Software</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">30,558</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">30,558</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; width: 2%"> </td> <td style="vertical-align: bottom; text-align: justify">Total Depreciable Assets</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">384,454</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">354,936</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td colspan="2" style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify">Accumulated Depreciation</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">(98,238</td> <td style="vertical-align: bottom; padding-bottom: 1pt">)</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">(60,073</td> <td style="vertical-align: bottom; padding-bottom: 1pt">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify">NBV Fixed Assets</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">286,216</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">294,863</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="background-color: white"> <td colspan="2" style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify">Work In Progress (1)</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">36,443</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; padding-bottom: 0.75pt; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">322,659</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">294,863</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td></tr> </table> ___________ (1) This is website development and is expected to be completed June 2015 at total cost of $45,000.    Depreciation expense totaled $39,915 and $30,267, respectively, for the years ended September 30, 2014 and 2013.

Property and equipment consisted of the following:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td> </td> <td colspan="2" id="ffc" style="vertical-align: bottom; text-align: center">Year End</td> <td> </td> <td> </td> <td colspan="2" style="vertical-align: bottom; text-align: center">Year End</td> <td> </td></tr> <tr> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td> </td> <td colspan="2" style="vertical-align: bottom; text-align: center">September 30,</td> <td> </td> <td> </td> <td colspan="2" style="vertical-align: bottom; text-align: center">September 30,</td> <td> </td></tr> <tr> <td colspan="2" style="vertical-align: bottom; padding-bottom: 1pt">Description</td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2014</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2013</td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="vertical-align: bottom; text-align: justify">Equipment</td> <td> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">44,930</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">33,109</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td colspan="2" style="vertical-align: bottom; text-align: justify">Furniture & Fixtures</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">75,351</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">57,654</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="vertical-align: bottom; text-align: justify">Property Improvement</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">233,615</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">233,615</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td colspan="2" style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify">Software</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">30,558</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">30,558</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; width: 2%"> </td> <td style="vertical-align: bottom; text-align: justify">Total Depreciable Assets</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">384,454</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">354,936</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td colspan="2" style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify">Accumulated Depreciation</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">(98,238</td> <td style="vertical-align: bottom; padding-bottom: 1pt">)</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">(60,073</td> <td style="vertical-align: bottom; padding-bottom: 1pt">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify">NBV Fixed Assets</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">286,216</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">294,863</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="background-color: white"> <td colspan="2" style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify">Work In Progress (1)</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">36,443</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; padding-bottom: 0.75pt; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">322,659</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">294,863</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td></tr></table>

As of September 30, 2014, the Company had $125,754 of intangible assets, consisting of a second and a third franchise concept and trademarks for $25,250 and $23,300, respectively, under developing subsidiaries called CI Franchise Company LLC (Challenge Island) and Sew Fun Franchise Company LLC. Also included is a net change of $30,484 as the result of the repurchase of three BKF franchises and sale of one BKF franchises in Nevada, Texas, and Missouri.   As of September 30, 2013, the Company had $95,270 of intangible assets, consisting of a second and a third franchise concept and trademarks for $25,250 and $23,300, respectively, under newly created subsidiaries called CI Franchise Company LLC (Challenge Island) and Sew Fun Franchise Company LLC, a $40,000 purchase of a Franchisee territory in Denver, and $6,720 for the purchase of a partial Franchisee Territory in Texas.   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Balance October 1, 2012</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">46,720</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Additions</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">48,550</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Disposals</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Balance September 30, 2013</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">95,270</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Additions</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">77,474</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Disposals</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(46,990</td> <td style="vertical-align: bottom">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Balance September 30, 2014</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">125,754</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> </table>

Employee stock options   The Company accounts for employee stock options under ASC 718, Compensation Stock Compensation, whereby option costs are recorded based on the Black-Scholes option pricing model. Unless otherwise provided for, the Company covers option exercises by issuing new shares.   On July 1, 2013, the Company issued 50,000 common stock purchase options (25,000 each to an employee and to an officer/director), allowing the holders to purchase one share of common stock per option, exercisable at $.60 per share with an expiration date of December 31, 2015. At September 30, 2014 these share options were still outstanding. The fair value of the option grants were estimated on the date of grant using the Black-Scholes option pricing model.   On February 3, 2014, the Company issued 70,000 common stock purchase options (20,000 each to two officers and 10,000 each to three employees) allowing the holders to purchase one share of common stock per option, exercisable at $1.55 per share with an expiration date of December 31, 2016. These options were fully vested on October 1, 2014. At September 30, 2014 these share options were still outstanding. The fair value of the options grants were estimated on the date of grant using the Black-Scholes option pricing model. The company incurred and recorded compensation expense of $56,630 for the year ended September 30, 2014 and $6,613 for the year ended September 30, 2013.  <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: bottom; padding-bottom: 1pt">Description</td> <td> </td> <td colspan="2" id="ffc" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center">Number of Shares</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Weighted Average Exercise Price</td> <td> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center">Expiration Date</td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Aggregate Intrinsic Value</td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Outstanding October 1, 2012</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 9%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1pt; text-align: justify">Granted July 1, 2013</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">50,000</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">0.60</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: center">12/31/15</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1pt; text-align: justify">Outstanding 09/30/2013</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">50,000</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">0.60</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1pt; text-align: justify">Granted February 3, 2014</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">70,000</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">1.55</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: center">12/31/16</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1pt; text-align: justify">Outstanding 09/30/2014</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">120,000</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">1.15</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1pt; text-align: justify">Exercisable at September 30, 2014</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">50,000</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1pt; text-align: justify">Expected to vest at September 30, 2014</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">120,000</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td></tr> </table>   The Company recognized stock compensation expense as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr> <td> </td> <td> </td> <td colspan="2" style="vertical-align: bottom; text-align: center">Year Ended</td> <td> </td> <td> </td> <td colspan="2" style="vertical-align: bottom; text-align: center">Year Ended</td> <td> </td></tr> <tr> <td> </td> <td> </td> <td colspan="2" style="vertical-align: bottom; text-align: center">September 30</td> <td> </td> <td> </td> <td colspan="2" style="vertical-align: bottom; text-align: center">September 30</td> <td> </td></tr> <tr> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2014</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2013</td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1pt; text-align: justify">Stock Option Expense</td> <td style="width: 1%; padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 9%; text-align: right">56,630</td> <td style="vertical-align: bottom; width: 1%; padding-bottom: 1pt; text-align: justify"> </td> <td style="width: 1%; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 9%; text-align: right">6,613</td> <td style="vertical-align: bottom; width: 1%; padding-bottom: 1pt; text-align: justify"> </td></tr> </table>    No additional stock based compensation is to be recognized on these stock options.  The fair value of the options granted during the various periods was estimated at the date of grant using the Black-Scholes option-pricing model and the following assumptions:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2014</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2013</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify">Year Options were granted</td> <td style="text-align: justify"> </td> <td colspan="2"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Market value of stock on grant date</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify">$</td> <td style="width: 9%; text-align: right">1.55</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify">$</td> <td style="width: 9%; text-align: right">0.60</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Risk-free interest rate</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">.30</td> <td style="text-align: justify">%</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">.61</td> <td style="text-align: justify">%</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Dividend Yield</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">0</td> <td style="text-align: justify">%</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">0</td> <td style="text-align: justify">%</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Volatility Factor</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">100</td> <td style="text-align: justify">%</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">36</td> <td style="text-align: justify">%</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Weighted average expected life</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right"> 2 years</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right"> 2 years</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Expected forfeiture rate</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">0</td> <td style="text-align: justify">%</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">0</td> <td style="text-align: justify">%</td> <td style="text-align: justify"> </td></tr> </table>   Fair value is generally based on independent sources such as quoted market prices or dealer price quotations. To the extent certain financial instruments trade infrequently or are non-marketable securities, they may not have readily determinable fair values. The Company estimated the fair value of the options using a Black Scholes option pricing model and available information that management deems most relevant. The stock price is the closing price of the Companys stock on the valuation date; the risk free interest rate is based on the U.S. Government Securities rate for 2 year maturities on the date of issuance; the volatility is a statistical measure (standard deviation) of the tendency of the Companys stock price to change over time; the exercise price is the price at which the Options can be purchased by exercising prior to its expiration; the dividend yield is not applicable due to the Company not intending to declare dividends; the contractual life is based on the average exercise period of the Options; and the fair market value is value of the options based on the Black Scholes model on the valuation date.

The Company currently supports independently owned franchises located in 43 states, 9 Canadian provinces and 31 other countries. Following is a summary of the annual franchise activity:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr> <td> </td> <td id="ffc" style="vertical-align: bottom"> </td> <td colspan="6" style="vertical-align: bottom; text-align: center">BFK Franchise Company LLC</td> <td> </td></tr> <tr> <td> </td> <td style="vertical-align: bottom"> </td> <td colspan="6" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center">September 30</td> <td> </td></tr> <tr> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2014</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2013</td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Franchises in Operation - beginning of year</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">380</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">210</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Franchises sold during the year</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">210</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">175</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Franchises cancelled, terminated or repurchased during the year</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(6</td> <td style="vertical-align: bottom">)</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(5</td> <td style="vertical-align: bottom">)</td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1pt; text-align: justify">Franchises in operation - end of year</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">584</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">380</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr> <td> </td> <td style="vertical-align: bottom"> </td> <td colspan="6" style="vertical-align: bottom; text-align: center">CI Franchise Company LLC</td> <td> </td></tr> <tr> <td> </td> <td style="vertical-align: bottom"> </td> <td colspan="6" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center">September 30</td> <td> </td></tr> <tr> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2014</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2013</td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Franchises in Operation - beginning of year</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">15</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Franchises sold during the year</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">21</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">15</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Franchises cancelled, terminated or repurchased during the year</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(2</td> <td style="vertical-align: bottom">)</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1pt; text-align: justify">Franchises in operation - end of year</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">34</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">15</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td></tr> </table>   Franchises are required to pay the Company an initial franchise fee, royalty fees and a marketing fee. The marketing fee is 2% of gross sales, and the current royalty fee is 7% of gross sales. A limited number of earlier agreements set the royalty fee at 5% if they opened a Creativity Center, but is not in the current agreements. The Company currently supports independently owned franchises located in 43 states, 9 Canadian provinces and 31 other countries. Following is a summary of the annual franchise activity:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr> <td> </td> <td id="ffc" style="vertical-align: bottom"> </td> <td colspan="6" style="vertical-align: bottom; text-align: center">BFK Franchise Company LLC</td> <td> </td></tr> <tr> <td> </td> <td style="vertical-align: bottom"> </td> <td colspan="6" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center">September 30</td> <td> </td></tr> <tr> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2014</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2013</td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Franchises in Operation - beginning of year</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">380</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">210</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Franchises sold during the year</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">210</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">175</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Franchises cancelled, terminated or repurchased during the year</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(6</td> <td style="vertical-align: bottom">)</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(5</td> <td style="vertical-align: bottom">)</td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1pt; text-align: justify">Franchises in operation - end of year</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">584</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">380</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr> <td> </td> <td style="vertical-align: bottom"> </td> <td colspan="6" style="vertical-align: bottom; text-align: center">CI Franchise Company LLC</td> <td> </td></tr> <tr> <td> </td> <td style="vertical-align: bottom"> </td> <td colspan="6" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center">September 30</td> <td> </td></tr> <tr> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2014</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2013</td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Franchises in Operation - beginning of year</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">15</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Franchises sold during the year</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">21</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">15</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Franchises cancelled, terminated or repurchased during the year</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(2</td> <td style="vertical-align: bottom">)</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1pt; text-align: justify">Franchises in operation - end of year</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">34</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">15</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td></tr></table>

The following table summarizes the Companys contractual lease obligations as of September 30, 2014:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2015</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2016</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2017</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Total</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 389px; text-align: justify">Lease of office space</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">28,500</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">28,500</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">26,600</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify">$</td> <td style="text-align: right">83,600</td> <td style="text-align: justify"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr></table>

The provision for income taxes, income taxes payable and deferred income taxes are determined using the asset and liability method. Deferred tax assets and liabilities are determined based on temporary differences between the financial carrying amounts and the tax basis of assets and liabilities using enacted tax rates in effect in the years in which the temporary differences are expected to reverse. On a periodic basis, the Company assesses the probability that its net deferred tax assets, if any, will be recovered. If after evaluating all of the positive and negative evidence, a conclusion is made that it is more likely than not that some portion or all of the net deferred tax assets will not be recovered, a valuation allowance is provided by a charge to tax expense to reserve the portion of the deferred tax assets which are not expected to be realized.   The Company reviews its filing positions for all open tax years in all U.S. federal and state jurisdictions where the Company is required to file.   When there are uncertainties related to potential income tax benefits, in order to qualify for recognition, the position the Company takes has to have at least a more likely than not chance of being sustained (based on the positions technical merits) upon challenge by the respective authorities. The term more likely than not means a   likelihood of more than 50 percent. Otherwise, the Company may not recognize any of the potential tax benefit associated with the position. The Company recognizes a benefit for a tax position that meets the more likely than not criterion at the largest amount of tax benefit that is greater than 50 percent likely of being realized upon its effective resolution. Unrecognized tax benefits involve managements judgment regarding the likelihood of the benefit being sustained. The final resolution of uncertain tax positions could result in adjustments to recorded amounts and may affect our results of operations, financial position and cash flows.   The Companys policy is to recognize interest and/or penalties related to income tax matters in income tax expense. The Company had no accrual for interest or penalties at September 30, 2014 and September 30, 2013, respectively, and has not recognized interest and/or penalties during the years ended September 30, 2014 and September 30, 2013, respectively, since there are no material unrecognized tax benefits. Management believes no material change to the amount of unrecognized tax benefits will occur within in the next 12 months.   The tax years subject to examination by major tax jurisdictions include the years 2010 and forward by the U.S. Internal Revenue Service, and the years 2009 and forward for various states.   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">September 30,</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">September 30,</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2014</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2013</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify">Deferred tax assets:</td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify; text-indent: 22.5pt">Short-term</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify">$</td> <td style="width: 9%; text-align: right">48,723</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify">$</td> <td style="width: 9%; text-align: right">1,058</td> <td style="width: 1%; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify; text-indent: 22.5pt">Long-term</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify; text-indent: 45pt">Total deferred tax asset</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify">$</td> <td style="border-bottom: black 1pt solid; text-align: right">48,723</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify">$</td> <td style="border-bottom: black 1pt solid; text-align: right">1,058</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td colspan="4" style="text-align: justify">Deferred tax liabilities:</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify; text-indent: 22.5pt">Short-term</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify">$</td> <td style="border-bottom: black 1pt solid; text-align: right">(27,780</td> <td style="text-align: justify">) </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify">$</td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify; text-indent: 22.5pt">Long-term</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify; text-indent: 45pt">Total deferred tax liabilities</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">(27,780</td> <td>)</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify">$</td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify; text-indent: 45pt">Total deferred tax assets</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">48,723</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">1,058</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify; text-indent: 45pt">Net deferred tax assets (liability)</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">20,943</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">1,058</td> <td style="text-align: justify"> </td></tr> </table>    The types of temporary differences between the tax basis of assets and their financial reporting amounts that give rise to a significant portion of the deferred assets and liabilities are as follows:     <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center">September 30, 2014</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center">September 30, 2013</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">Temporary</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">Tax</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">Temporary</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">Tax</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Difference</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Effect</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Difference</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Effect</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify">Deferred tax assets:</td> <td style="text-align: justify"> </td> <td colspan="2"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Depreciation timing difference</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify">$</td> <td style="width: 9%; text-align: right">-0-</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify">$</td> <td style="width: 9%; text-align: right">-0-</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify">$</td> <td style="width: 9%; text-align: right">3,084</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify">$</td> <td style="width: 9%; text-align: right">1,058</td> <td style="width: 1%; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Allowance for bad debt</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">41,000</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">16,195</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">-0-</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">-0-</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Florida income tax</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">82,350</td> <td style="padding-bottom: 0.75pt; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">32,528</td> <td style="padding-bottom: 0.75pt; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Total deferred tax asset</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">123,350</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">48,723</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">3,084</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">1,058</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td colspan="8" style="text-align: justify">Deferred tax liabilities:</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">  Depreciation timing difference</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(70,329</td> <td style="text-align: justify">) </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(27,780</td> <td style="text-align: justify">) </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Total deferred liability</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(70,329</td> <td style="text-align: justify">) </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(27,780</td> <td>)</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Net deferred tax asset</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">53,021</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">20,943</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">3,084</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">1,058</td> <td style="text-align: justify"> </td></tr> </table>   The Income Tax expense for September 30, 2014, reflects the taxes due with taxable income of $1,416,506.  The tax year ending September 30, 2013 included a $907,000 NOL Carryforward with taxable income for the year of $64,000.    A current Income Tax Receivable is due for September 30, 2014 from the Federal Government and Florida State.  This is the result of excess quarterly deposit made during the year.   The components of the provisions for income taxes for fiscal years 2014 and 2013 are as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td colspan="2" id="ffc" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center">2014</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2013</td> <td> </td></tr> <tr> <td colspan="2">Current:</td> <td> </td> <td colspan="2" style="vertical-align: bottom"> </td> <td> </td> <td> </td> <td colspan="2" style="vertical-align: bottom"> </td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 2%"> </td> <td style="text-align: justify">Federal</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">489,188</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">10,884</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt">State</td> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; text-align: justify; border-bottom: Black 1pt solid"> </td> <td style="vertical-align: bottom; text-align: right; border-bottom: Black 1pt solid">82,822</td> <td style="vertical-align: bottom; text-align: justify; padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; text-align: justify; border-bottom: Black 1pt solid"> </td> <td style="vertical-align: bottom; text-align: right; border-bottom: Black 1pt solid">2,247</td> <td style="vertical-align: bottom; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="text-align: justify; padding-bottom: 2.5pt">Total current provision</td> <td style="text-align: justify; padding-bottom: 2.5pt"> </td> <td style="vertical-align: bottom; text-align: justify; border-bottom: Black 2.5pt double"> </td> <td style="vertical-align: bottom; text-align: right; border-bottom: Black 2.5pt double">572,010</td> <td style="vertical-align: bottom; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="text-align: justify; padding-bottom: 2.5pt"> </td> <td style="vertical-align: bottom; text-align: justify; border-bottom: Black 2.5pt double"> </td> <td style="vertical-align: bottom; text-align: right; border-bottom: Black 2.5pt double">13,131</td> <td style="vertical-align: bottom; text-align: justify; padding-bottom: 2.5pt"> </td></tr> <tr style="background-color: white"> <td> </td> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="text-align: justify">Deferred:</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: white"> <td> </td> <td style="text-align: justify">Federal</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(20,943</td> <td style="vertical-align: bottom">)</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(1,058</td> <td style="vertical-align: bottom">)</td></tr> <tr style="background-color: #CCEEFF"> <td> </td> <td style="text-align: justify">State</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td colspan="2" style="text-align: justify; padding-bottom: 1pt">Total deferred provision</td> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; border-bottom: Black 1pt solid"> </td> <td style="vertical-align: bottom; text-align: right; border-bottom: Black 1pt solid">(20,943</td> <td style="vertical-align: bottom; padding-bottom: 1pt">)</td> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; border-bottom: Black 1pt solid"> </td> <td style="vertical-align: bottom; text-align: right; border-bottom: Black 1pt solid">(1,058</td> <td style="vertical-align: bottom; padding-bottom: 1pt">)</td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="text-align: justify; padding-bottom: 2.5pt">Total provision</td> <td style="text-align: justify; padding-bottom: 2.5pt"> </td> <td style="vertical-align: bottom; border-bottom: Black 2.5pt double">$</td> <td style="vertical-align: bottom; text-align: right; border-bottom: Black 2.5pt double">551,067</td> <td style="vertical-align: bottom; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="text-align: justify; padding-bottom: 2.5pt"> </td> <td style="vertical-align: bottom; border-bottom: Black 2.5pt double">$</td> <td style="vertical-align: bottom; text-align: right; border-bottom: Black 2.5pt double">12,073</td> <td style="vertical-align: bottom; text-align: justify; padding-bottom: 2.5pt"> </td></tr> </table>   The income tax provision differs from the amount which would result from the statutory federal income tax rate primarily as a result of state income taxes.   The income tax provision differs from that computed using the federal statutory rate applied to income before taxes as follows for fiscal years 2014 and 2013:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td colspan="6" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center">2014</td> <td style="vertical-align: bottom"> </td> <td> </td> <td colspan="6" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center">2013</td> <td style="vertical-align: bottom"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Amount</td> <td> </td> <td style="vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">%</td> <td style="vertical-align: bottom"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Amount</td> <td> </td> <td style="vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">%</td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="text-align: justify">Provision at statutory rates</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">459,964</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">35.10</td> <td style="vertical-align: bottom; text-align: justify">%</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">10,884</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">17.13</td> <td style="vertical-align: bottom; text-align: justify">%</td></tr> <tr style="background-color: white"> <td colspan="2" style="text-align: justify">State income tax, net of federal benefit</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">72,064</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">5.50</td> <td style="vertical-align: bottom; text-align: justify">%</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">2,247</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">3.54</td> <td style="vertical-align: bottom; text-align: justify">%</td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="text-align: justify">Other temporary items</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="width: 2%"> </td> <td style="text-align: justify">Bad Debt</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">(16,195</td> <td style="vertical-align: bottom; width: 1%">)</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">-1.24</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">%</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right"> </td> <td style="width: 1%; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td> </td> <td style="text-align: justify">Florida income tax</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(32,528</td> <td style="vertical-align: bottom">)</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-2.48</td> <td style="vertical-align: bottom; text-align: justify">%</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: white"> <td> </td> <td style="text-align: justify">Depreciation</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">27,780</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">2.12</td> <td style="vertical-align: bottom; text-align: justify">%</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(1,058</td> <td style="vertical-align: bottom">)</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">1.70</td> <td style="vertical-align: bottom; text-align: justify">%</td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="padding-bottom: 1pt; text-align: justify">Other permanent items</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0.75pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0.75pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0.75pt; text-align: justify"> </td></tr> <tr style="background-color: white"> <td colspan="2" style="padding-bottom: 1pt; text-align: justify">Total income tax provision</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">551,085</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">39.01</td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; padding-bottom: 2.25pt; text-align: justify">%</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">12,073</td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; padding-bottom: 2.25pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">19.00</td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; padding-bottom: 2.25pt; text-align: justify">%</td></tr> </table>

We have evaluated the effects of all subsequent events from October 1, 2013 through the date the accompanying consolidated financial statements were available to be issued. Other that those set out above, there have been no subsequent events after September 30, 2014 for which disclosure is required.   On January 23, 2015 the Company entered a mediated settlement to satisfy all monetary claims between Sew Fun LLC (SF) and the Company. See Note 11 Commitments and Contingencies - Legal for additional disclosure.

During the years ended September 30, 2014 and 2013, the Company paid related parties (companies related by common control) for the following expenses:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr> <td> </td> <td id="ffc" style="vertical-align: bottom"> </td> <td colspan="6" style="vertical-align: bottom; text-align: center">Commissions and Consulting</td> <td> </td></tr> <tr> <td> </td> <td style="vertical-align: bottom"> </td> <td colspan="6" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center">Fiscal Years Ending</td> <td> </td></tr> <tr> <td> </td> <td> </td> <td colspan="2" style="vertical-align: bottom; text-align: center">September 30</td> <td> </td> <td> </td> <td colspan="2" style="vertical-align: bottom; text-align: center">September 30</td> <td> </td></tr> <tr> <td style="padding-bottom: 1pt">Related Party</td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2014</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2013</td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">FranVentures, LLC</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">289,061</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">248,127</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">MC Logic, LLC</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">244,000</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">137,000</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1pt; text-align: justify">Leap Ahead Learning Company</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">83,000</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">108,000</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">616,061</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">493,127</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td></tr> </table>   Fran Ventures, LLC is 100% owned by Brian Pappas, Principal Officer and Director of the Company. MC Logic, LLC is 100% owned by Michelle Cote a Director of the Company. Leap Ahead Leaning Company is 100% owned by Dan ODonnell a Director of the Company.   In June of 2013, the Company issued 50,000 stock options (25,000 each to an officer/director and an employee) at an option price of $0.60 per share, with an expiration date of December 31, 2015, resulting in a $6,612 stock option expense to the Company using the Black Scholes model. See note 9.   In July of 2013, the Company loaned $70,000 to AudioFlix, Inc., a related party entity. The loan was personally guaranteed by Brian Papas. The loan bears interest at 6%, payable monthly and is due and payable on July 1, 2015. The unpaid balance of the loan is convertible prior to July 1, 2015 into unrestricted shares of the common stock of AudioFlix, Inc. at a price of $0.35 per share.   In February of 2014, the Company issued 70,000 stock options (20,000 each to two officers and 10,000 each to three employees) at an option price of $1.55 per share, with an expiration date of December 31, 2016, resulting in a $56,630 stock option expense to the Company using the Black Stoles model. See note 9.

In July of 2013, the Company issued a $70,000 loan to a related party company, personally guaranteed by the related party, at 6% interest, monthly interest only payments and fully due and payable by July 1, 2015. The Note is convertible up to the maturity date to unrestricted shares in the related party company for any unpaid balance at $0.35 per share. As of September 30, 2014 the $70,000, per the agreement is outstanding.   At September 30, 2014 and 2013 respectively, the Company held certain other receivables totaling $194,088 and $131,792 respectively for extended payment terms of franchise fees, generally non-interest bearing notes with monthly payments, payable within one to two years, and Foreign Tax Credits at September 30, 2014 of $22,729.   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2015</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2016</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Total</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 60%; text-align: justify">Payment schedules for Notes And Other Receivables</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify">$</td> <td style="width: 10%; text-align: right">126,339</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify">$</td> <td style="width: 10%; text-align: right">67,749</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify">$</td> <td style="width: 10%; text-align: right">194,088</td> <td style="width: 1%; text-align: justify"> </td></tr> </table>

Per the terms of the franchise agreements, the Company collects 2% of franchisees gross revenues for a marketing fund, managed by the Company, to allocate towards national branding of the Companys concepts to benefit the franchisees.   The marketing fund amounts are accounted for as a liability on the balance sheet and the actual collections are deposited into a marketing fund bank account. Expenses pertaining to the marketing fund activities are paid from the marketing fund and reduce the liability account.   As of September 30, 2014 and 2013, the accrued marketing fund liability balances were $180,009 and $100,754 respectively.

Lease Commitments   The Company entered into a Business Lease with Village Square at Palencia in July 2014, to lease unit 103B, Office Space 2, located at 701 Market Street, St. Augustine, Florida. The contract period is beginning August 1, 2014 and ending July 31, 2017. The monthly rent is $950.00.   The Company entered into a Business Lease with Village Square at Palencia in July 2014, to lease unit 114 located at 701 Market Street, St. Augustine, Florida. The contract period is beginning July 1, 2014 and ending June 15, 2019. The monthly rent is $1,425.00.   The following table summarizes the Companys contractual lease obligations as of September 30, 2014:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2015</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2016</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2017</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Total</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 389px; text-align: justify">Lease of office space</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">28,500</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">28,500</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">26,600</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify">$</td> <td style="text-align: right">83,600</td> <td style="text-align: justify"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> </table>   Rent expense was $18,106 and $49,131, respectively, for the years ended September 30, 2014 and 2013.   Legal   On September 27, 2013, BFK Franchise Company LLC was named as a co-defendant in a Complaint filed by a Franchisee in Nevada who had purchased three existing Las Vegas territories from other Franchisees. In December of 2013, without any further legal process, BFK Franchise Company LLC entered into a settlement with the Nevada Franchisee to purchase the three Las Vegas territories for $95,000. At the end of the fiscal year September 30, 2014 the outstanding balance of the note was $55,000. This obligation will be satisfied during the next 11 months.   The Company was involved in arbitration with Sew Fun, LLC (SFLLC), from which the Company previously purchased intellectual property to establish a new sewing franchise concept. On January 23, 2015 the Company and SFLLC entered into a settlement agreement in which the parties agreed to the following:   <table cellpadding="0" cellspacing="0" style="width: 100%; font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 9pt"><tr style="vertical-align: top"> <td style="width: 31.5pt; text-align: justify"></td><td style="width: 18pt; text-align: justify">1.</td><td style="text-align: justify">As of January 1, 2015, all prior agreements between the parties are terminated and there is no further financial obligations between the parties.</td></tr></table> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 9pt"><tr style="vertical-align: top"> <td style="width: 31.5pt; text-align: justify"></td><td style="width: 18pt; text-align: justify">2.</td><td style="text-align: justify">By February 22, 2015, the trademarks Sew Fun Parties and Sewing Lounge will be reassigned to SFLLC. The trademark Sew Fun Studios will be retained by the Company.</td></tr></table> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 9pt"><tr style="vertical-align: top"> <td style="width: 31.5pt; text-align: justify"></td><td style="width: 18pt; text-align: justify">3.</td><td style="text-align: justify">No later than February 22, 2015, the Company will issue to the controlling person of SFLLC 85,000 shares of the Companys common stock in satisfaction of all monetary claims.</td></tr></table> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 9pt"><tr style="vertical-align: top"> <td style="width: 31.5pt; text-align: justify"></td><td style="width: 18pt; text-align: justify">4.</td><td style="text-align: justify">No later than February 22, 2015, the Company will cooperate in taking steps to remove all legends and/or restrictions on the right to sell the 35,000 shares of the Companys common stock (issued in December 2012 to the controlling person of SFLLC), or the 85,000 shares of the Companys common stock referred to above.</td></tr></table> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><tr style="vertical-align: top"> <td style="width: 31.5pt; text-align: justify"></td><td style="width: 18pt; text-align: justify">5.</td><td style="text-align: justify">By January 28, 2015, the Company will transfer the domain names SEWFUNPARTIES.COM and SEWFUNPARTIES.NET to SFLLC and will take reasonable steps to release the Facebook account SEW FUN PARTIES AND MORE.</td></tr></table>   As the events related to this settlement were known as of September 30, 2014, pursuant to ASC Topic 855 Subsequent Events, the Company has accrued the estimated fair market value of the 85,000 shares of common stock to be issued pursuant to this legal settlement under Legal Settlement in the accompanying balance sheet at September 30, 2014. The estimated market value of the shares of common stock was $106,250 based on the trading price of the Companys common stock on the date of the settlement and is recorded under legal settlements in the accompanying statement of income as of September 30, 2014.

During the year ended September 30, 2013, the Company issued 20,000 shares of its common stock for partial payment of a promissory note to a related party at the stated price valued at $20,000 at the stated price in the promissory note of $1.00 per share.   During the year ended September 30, 2013, the Company had two issuances of 35,000 and 10,000 shares of its common stock related to the acquisition of a third Franchise concept valued at $17,500 or $0.50 per share and $5,800 or $0.58 per share, respectively.   During the year ended September 30, 2013, the Company had three issuances of 35,000, 5,000 and 15,000 shares of its common stock in exchange for consulting services, valued at $21,000, $3,000 and $9,000, respectively, or at $0.60 per share.   During the year ended September 30, 2013, the Company, as a gesture of good will, issued 66,667 shares of its common stock to an individual investor who had purchased stock in a prior year in a pass through arrangement with a third party company that did not fulfill their commitment to transfer the stock. It was determined there was no recourse with the third party company, and the shares were issued at a Fair Market Value of $38,667 or $0.58 per share. Related to this transaction, an adjustment was made to the Company issued share count of an additional 66,667 shares that were also issued to the third party company in the prior year in error. The Company was awaiting their return and cancellation. Without recourse with the third party company, these 66,667 shares were recorded at a fair value of $30,000 or $0.45 per share based on the value on the date of the original issue.   On June 23, 2014, the Company agreed to issue 60,000 shares, over several quarters, of its common stock for payment relating to a commissions earned for Master Franchise sales at such date. The total value of the 60,000 shares at the date of the agreement was $147,600 (60,000 shares times the fair value of $2.46 per share). The Company recorded the full fare value to Commission Expense and recorded a liability under accrued stock based compensation in the accompanying consolidated statement balance sheet. The first 20,000 shares were issued on July 29, 2014 with the respective $49,200 being re-classed to common stock and additional paid in capital with remaining balance of $98,400 recorded under accrued stock based compensation at September 30, 2014.

Note dated September 2012   In September of 2012, the Company issued a non-interest bearing promissory note of $40,000 to a related party for consulting services payable by issuance of 40,000 shares of the Companys common stock. As of September 30, 2014 and 2013, the remaining balance on this promissory note was $0 and $20,000, respectively. During the year ended September 30, 2013, payments of $20,000 were made with the issuance of common stock. During the year ended September 30, 2014, payments of $20,000 cash were made.   Deferred commission note payable   As of September 30, 2014 and September 30, 2013, the Company owed respectively $2,225 and $8,857 in deferred commission payments, non-interest bearing, payable in monthly payments, on deferred payment schedules related to extended payment terms of Franchise Fees.

Nature of Organization   Creative Learning Corporation (CLC or the Company), formerly B2 Health, Inc., was incorporated March 8, 2006 in the State of Delaware. BFK Franchise Company LLC (BFKF) was formed in the State of Nevada on May 19, 2009. Effective July 2, 2010, CLC was acquired by BFKF in a transaction classified as a reverse acquisition. CLC concurrently changed its name from B2 Health, Inc. to Creative Learning Corporation. The financial statements represent the activity of BFKF from May 19, 2009 forward, and the consolidated activity of BFKF and CLC from July 2, 2010 forward. BFKF and CLC are hereinafter referred to collectively as the "Company".   In addition to the accounts of CLC and BFKF, the accompanying consolidated financial statements include the accounts of CLCs subsidiaries, BFK Development Company LLC (BFKD) from November 25, 2009 (BFKDs inception) forward, CI Franchise Company LLC (CI) from September 14, 2012 (CIs inception) forward, and Sew Fun Franchise Company LLC (SF) from January 8, 2013 (SFs inception) forward.   The registration statements for BFK Development Company LLC, CI Franchise Company LLC, and Sew Fun Franchise Company LLC do not have a termination date associated with the Life of the Organizations. Each of the above listed LLCs has a single member, controlled 100% by the Company.   BFKF held a 50% ownership interest in BFKD from November 25, 2009 through October 2, 2010. On October 3, 2010, the BFKF acquired the 50% noncontrolling interest in BFKD. Immediately following the acquisition of the noncontrolling interest, BFKF transferred its 100% interest in BFKD to CLC.   Creative Learning Corporation operates wholly owned subsidiaries BFK FRANCHISE COMPANY, LLC, CI FRANCHISE COMPANY, LLC AND SEW FUN FRANCHISE COMPANY, LLC under the trade names Bricks 4 Kidz®, Challenge Island®, and Sew Fun Studios respectively, that offer children's enrichment and education franchises.   Basis of Presentation   This summary of significant accounting policies is presented to assist the reader in understanding and evaluating the Companys financial statements. The financial statements and notes are representation of the Companys management, which is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the financial statements.   The Company uses the accrual basis of accounting and is presented in accordance with accounting principles generally accepted in the United States of America (GAAP). The Company believes that the disclosures made are adequate to make the information presented not misleading. The information reflects all adjustments that, in the opinion of management, are necessary for a fair presentation of the financial position and results of operations for the periods set forth herein.   Principles of Consolidation   The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation.    Variable Interest Entity   The Company follows the guidelines in FASB Codification of ASC 810 Consolidation which indicates "a legal entity that is deemed to be a business need not be evaluated by a reporting entity to determine if the legal entity is a Variable Interest Entity (VIE") unless any one of four conditions exist:   <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 4%; font: 10pt Times New Roman, Times, Serif; text-align: justify">-</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The reporting entity, its related parties, or both participated significantly in the design or redesign of the legal entity;</td></tr> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">-</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The legal entity is designed so that substantially all of its activities involve or are conducted on behalf of the reporting entity and its related parties;</td></tr> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">-</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The reporting entity and its related parties provide more than half of the total of the equity, subordinated debt, and other forms of subordinated financial support to the legal entity; or</td></tr> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">-</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The activities of the legal entity are primarily related to the securitizations or other forms of asset-backed financings or single-lessee leasing arrangements.</td></tr> </table>    A VIE is an entity that either (a) has insufficient equity to permit the entity to finance its activities without additional subordinated financial support or (b) has equity investors who lack the characteristics of a controlling financial interest. A VIE is consolidated by its primary beneficiary. The primary beneficiary has both the power to direct the activities that most significantly impact the entitys economic performance and the obligation to absorb losses or the right to receive benefits from the entity that could potentially be significant to the VIE. If we determine that we have operating power and the obligation to absorb losses or receive benefits, we consolidate the VIE as the primary beneficiary, and if not, we do not consolidate. The Company has not identified any VIEs as of September 30, 2014.   Fiscal year   The Company operates on a September 30 fiscal year-end.   Related Parties   A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party.    Use of Estimates   The preparation of financial statements in accordance with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of financial statements and the reported amounts of revenues and expenses during the reporting period. The more significant estimates and assumptions made by management include allowance for doubtful accounts, allowance for deferred tax assets, depreciation of property and equipment, amortization of intangible assets, fair market value of equity instruments. Actual results could differ from those estimates as the current economic environment has increased the degree of uncertainty inherent in these estimates and assumptions.   Cash and Cash Equivalents   The Company considers all highly liquid securities with original maturities of three months or less when acquired, to be cash equivalents. We had no cash equivalents at September 30, 2014 and 2013.The Company had cash of $3,061,458 and $2,004,947 as of September 30, 2014 and 2013, respectively.   The Company has restricted cash of $180,009 at September 30, 2014 and $100,754 at September 30, 2013 associated with a marketing funds collected from the franchisees. Per the franchise agreements a marketing fund of 2% of revenues is collected and held for promotion of the brand. (see note 6)   The Company has one operating account with Wells Fargo that exceed the $250,000 FDIC limit by $2,748,000. The Company is confident the asset is secure based upon our history with and the stability of the institution.   Accounts Receivable   The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. The Company records an allowance for doubtful accounts that is based on historical trends, customer knowledge, any known disputes, and the aging of the accounts receivable balances combined with managements estimate of future potential recoverability. Receivables are written off against the allowance after all attempts to collect a receivable have failed. The Company believes its allowance for doubtful accounts as of September 30, 2014 and 2013 are adequate, but actual write-offs could exceed the recorded allowance. At September 30, 2014 and 2013, the Companys allowance for doubtful accounts totaled $41,000, and $10,000, respectively. During the year ended September 30, 2014 and September 30, 2013 the value of accounts written-off to the reserve were approximately $12,000 and $0 respectively.   Property, Equipment and Depreciation   Property and equipment are stated at cost. Depreciation is calculated using the straight-line method over the estimated useful lives of the related assets, which range from three to forty years. Expenditures for additions and improvements are capitalized, while repairs and maintenance costs are expensed as incurred. The cost and related accumulated depreciation of property and equipment sold or otherwise disposed of are removed from the accounts and any gain or loss is recorded in the year of disposal.    Website development costs   The Company recognized the costs associated with developing a website in accordance with ASC 350-50 Website Development Cost. The website development costs are divided into three stages, planning, development and production. The development stage can further be classified as application and infrastructure development, graphics development and content development. In short, website development cost for internal use should be capitalized except content input and data conversion costs in content development stage.   Costs associated with the website consist primarily of website development costs paid to third parties. These capitalized costs will be amortized based on their estimated useful life over three years upon the website becoming operational. All capitalized web development cost are captured in property and equipment.   Fair Value of Financial Instruments   The carrying amounts of cash, accounts and notes receivable, prepaid expenses, property and equipment, intangible assets, deposits, and current liabilities approximate fair value because of the short-term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment, and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect these estimates. The Company does not hold or issue financial instruments for trading purposes, nor does it utilize derivative instruments.   The FASB Accounting Standards Codification (ASC) 825, Financial Instruments, clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. It also requires disclosure about how fair value is determined for assets and liabilities and establishes a hierarchy for which these assets and liabilities must be grouped, based on significant levels of inputs as follows:   <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 8%; font: 10pt Times New Roman, Times, Serif; text-align: center">Level 1:</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Quoted prices in active markets for identical assets or liabilities.</td></tr> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Level 2:</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability.</td></tr> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Level 3:</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.</td></tr> </table>   The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement.   The carrying value of financial assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. The Company had no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared.      Long-Lived Assets   The Companys long-lived assets consisted of property and equipment, and intangible assets are reviewed for impairment in accordance with the guidance of the FASB Topic ASC 360, Property, Plant, and Equipment, and FASB ASC Topic 205, Presentation of Financial Statements. The Company tests for impairment losses on long-lived assets used in operations whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset. If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. Impairment evaluations involve managements estimates on asset useful lives and future cash flows. Actual useful lives and cash flows could be different from those estimated by management which could have a material effect on our reporting results and financial positions. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary. However, there can be no assurances that demand for the Companys products or services will continue, which could result in an impairment of long-lived assets in the future.   Revenue Recognition   Revenue is recognized on an accrual basis after services have been performed under contract terms, the service price to the client is fixed or determinable, and collectability is reasonably assured.   Since these franchises are primarily a mobile concept and do not require finding locations or construction, the franchisees can begin operations as soon as they leave training. The franchise fees are fully collectible and nonrefundable as of the date of the signing of the franchise agreement, but the franchise fees are not recognized as revenue until initial training has been completed and when substantially all of the services required by the franchise agreement have been fulfilled by the Company in accordance with ASC Topic 952-605 Revenue Recognition-Franchisor. Royalties and marketing fees are recognized as earned.   As of September 30, 2014 and 2013 the Company had $0 and $35,900 respectively in unearned revenue for franchise fees collected but not yet earned per the revenue recognition policy.   Advertising Costs   Advertising costs are expensed as incurred. The Company incurred advertising costs for the years ended September 30, 2014 and 2013 of approximately $920,000 and $445,000, respectively.   Income Taxes   The provision for income taxes, income taxes payable and deferred income taxes are determined using the asset and liability method. Deferred tax assets and liabilities are determined based on temporary differences between the financial carrying amounts and the tax basis of assets and liabilities using enacted tax rates in effect in the years in which the temporary differences are expected to reverse. On a periodic basis, the Company assesses the probability that its net deferred tax assets, if any, will be recovered. If after evaluating all of the positive and negative evidence, a conclusion is made that it is more likely than not that some portion or all of the net deferred tax assets will not be recovered, a valuation allowance is provided by a charge to tax expense to reserve the portion of the deferred tax assets which are not expected to be realized.   The Company reviews its filing positions for all open tax years in all U.S. federal and state jurisdictions where the Company is required to file.    When there are uncertainties related to potential income tax benefits, in order to qualify for recognition, the position the Company takes has to have at least a more likely than not chance of being sustained (based on the positions technical merits) upon challenge by the respective authorities. The term more likely than not means a likelihood of more than 50 percent. Otherwise, the Company may not recognize any of the potential tax benefit associated with the position. The Company recognizes a benefit for a tax position that meets the more likely than not criterion at the largest amount of tax benefit that is greater than 50 percent likely of being realized upon its effective resolution. Unrecognized tax benefits involve managements judgment regarding the likelihood of the benefit being sustained. The final resolution of uncertain tax positions could result in adjustments to recorded amounts and may affect our results of operations, financial position and cash flows.   The Companys policy is to recognize interest and/or penalties related to income tax matters in income tax expense. The Company had no accrual for interest or penalties at September 30, 2014 and September 30 2013, respectively, and has not recognized interest and/or penalties during the years ended September 30, 2014 and September 30, 2013, respectively, since there are no material unrecognized tax benefits. Management believes no material change to the amount of unrecognized tax benefits will occur within in the next 12 months.   The tax years subject to examination by major tax jurisdictions include the years 2011 and forward by the U.S. Internal Revenue Service, and the years 2010 and forward for various states.   Net earnings (loss) per share   ASC 260-10-45, Earnings Per Share, requires presentation of "basic" and "diluted" earnings per share on the face of the statements of operations for all entities with complex capital structures. Basic earnings per share are computed by dividing net income by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted during the period. Dilutive securities having an anti-dilutive effect on diluted earnings per share are excluded from the calculation.   Stock-based compensation   The Company accounts for employee and non-employee stock awards under ASC 718, Compensation Stock Compensation, whereby equity instruments issued to employees for services are recorded based on the fair value of the instrument issued and those issued to non-employees are recorded based on the fair value of the consideration received or the fair value of the equity instrument, whichever is more reliably measurable.   Recent accounting pronouncements    In July 2013, the Financial Accounting Standards Board (FASB) issued ASU No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists(ASU 2013-11), to require that in certain cases, an unrecognized tax benefit, or portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward when such items exist in the same taxing jurisdiction. ASU 2013-11 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The Company does not believe the adoption of this standard will have a significant impact on the Companys consolidated financial statements.   In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606) (ASU 2014-09), which amends the existing accounting standards for revenue recognition. ASU 2014-09 is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled when products are transferred to customers. ASU 2014-09 will be effective for the Company beginning in its first quarter of 2017. Early adoption is not permitted. The new revenue standard may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. The Company is currently evaluating the impact of adopting the new revenue standard on its consolidated financial statements.

11829409 35901000

Creative Learning Corporation (CLC or the Company), formerly B2 Health, Inc., was incorporated March 8, 2006 in the State of Delaware. BFK Franchise Company LLC (BFKF) was formed in the State of Nevada on May 19, 2009. Effective July 2, 2010, CLC was acquired by BFKF in a transaction classified as a reverse acquisition. CLC concurrently changed its name from B2 Health, Inc. to Creative Learning Corporation. The financial statements represent the activity of BFKF from May 19, 2009 forward, and the consolidated activity of BFKF and CLC from July 2, 2010 forward. BFKF and CLC are hereinafter referred to collectively as the "Company".   In addition to the accounts of CLC and BFKF, the accompanying consolidated financial statements include the accounts of CLCs subsidiaries, BFK Development Company LLC (BFKD) from November 25, 2009 (BFKDs inception) forward, CI Franchise Company LLC (CI) from September 14, 2012 (CIs inception) forward, and Sew Fun Franchise Company LLC (SF) from January 8, 2013 (SFs inception) forward.   The registration statements for BFK Development Company LLC, CI Franchise Company LLC, and Sew Fun Franchise Company LLC do not have a termination date associated with the Life of the Organizations. Each of the above listed LLCs has a single member, controlled 100% by the Company.   BFKF held a 50% ownership interest in BFKD from November 25, 2009 through October 2, 2010. On October 3, 2010, the BFKF acquired the 50% noncontrolling interest in BFKD. Immediately following the acquisition of the noncontrolling interest, BFKF transferred its 100% interest in BFKD to CLC.   Creative Learning Corporation operates wholly owned subsidiaries BFK FRANCHISE COMPANY, LLC, CI FRANCHISE COMPANY, LLC AND SEW FUN FRANCHISE COMPANY, LLC under the trade names Bricks 4 Kidz®, Challenge Island®, and Sew Fun Studios respectively, that offer children's enrichment and education franchises.

This summary of significant accounting policies is presented to assist the reader in understanding and evaluating the Companys financial statements. The financial statements and notes are representation of the Companys management, which is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the financial statements.   The Company uses the accrual basis of accounting and is presented in accordance with accounting principles generally accepted in the United States of America (GAAP). The Company believes that the disclosures made are adequate to make the information presented not misleading. The information reflects all adjustments that, in the opinion of management, are necessary for a fair presentation of the financial position and results of operations for the periods set forth herein.

The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation.

The Company operates on a September 30 fiscal year-end.

The preparation of financial statements in accordance with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of financial statements and the reported amounts of revenues and expenses during the reporting period. The more significant estimates and assumptions made by management include allowance for doubtful accounts, allowance for deferred tax assets, depreciation of property and equipment, amortization of intangible assets, fair market value of equity instruments. Actual results could differ from those estimates as the current economic environment has increased the degree of uncertainty inherent in these estimates and assumptions.

The Company considers all highly liquid securities with original maturities of three months or less when acquired, to be cash equivalents. We had no cash equivalents at September 30, 2014 and 2013.The Company had cash of $3,061,458 and $2,004,947 as of September 30, 2014 and 2013, respectively.   The Company has restricted cash of $180,009 at September 30, 2014 and $100,754 at September 30, 2013 associated with a marketing funds collected from the franchisees. Per the franchise agreements a marketing fund of 2% of revenues is collected and held for promotion of the brand. (see note 6)   The Company has one operating account with Wells Fargo that exceed the $250,000 FDIC limit by $2,748,000. The Company is confident the asset is secure based upon our history with and the stability of the institution.

The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. The Company records an allowance for doubtful accounts that is based on historical trends, customer knowledge, any known disputes, and the aging of the accounts receivable balances combined with managements estimate of future potential recoverability. Receivables are written off against the allowance after all attempts to collect a receivable have failed. The Company believes its allowance for doubtful accounts as of September 30, 2014 and 2013 are adequate, but actual write-offs could exceed the recorded allowance. At September 30, 2014 and 2013, the Companys allowance for doubtful accounts totaled $41,000, and $10,000, respectively. During the year ended September 30, 2014 and September 30, 2013 the value of accounts written-off to the reserve were approximately $12,000 and $0 respectively.

The carrying amounts of cash, accounts and notes receivable, prepaid expenses, property and equipment, intangible assets, deposits, and current liabilities approximate fair value because of the short-term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment, and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect these estimates. The Company does not hold or issue financial instruments for trading purposes, nor does it utilize derivative instruments.   The FASB Accounting Standards Codification (ASC) 825, Financial Instruments, clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. It also requires disclosure about how fair value is determined for assets and liabilities and establishes a hierarchy for which these assets and liabilities must be grouped, based on significant levels of inputs as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: center">Level 1:</td> <td style="text-align: justify">Quoted prices in active markets for identical assets or liabilities.</td></tr> <tr style="vertical-align: top"> <td style="text-align: center">Level 2:</td> <td style="text-align: justify">Quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability.</td></tr> <tr style="vertical-align: top"> <td style="text-align: center">Level 3:</td> <td style="text-align: justify">Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.</td></tr> </table>   The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement.   The carrying value of financial assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. The Company had no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared.

The Companys long-lived assets consisted of property and equipment, and intangible assets are reviewed for impairment in accordance with the guidance of the FASB Topic ASC 360, Property, Plant, and Equipment, and FASB ASC Topic 205, Presentation of Financial Statements. The Company tests for impairment losses on long-lived assets used in operations whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset. If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. Impairment evaluations involve managements estimates on asset useful lives and future cash flows. Actual useful lives and cash flows could be different from those estimated by management which could have a material effect on our reporting results and financial positions. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary. However, there can be no assurances that demand for the Companys products or services will continue, which could result in an impairment of long-lived assets in the future.

Advertising costs are expensed as incurred. The Company incurred advertising costs for the years ended September 30, 2014 and 2013 of approximately $920,000 and $445,000, respectively.

ASC 260-10-45, Earnings Per Share, requires presentation of "basic" and "diluted" earnings per share on the face of the statements of operations for all entities with complex capital structures. Basic earnings per share are computed by dividing net income by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted during the period. Dilutive securities having an anti-dilutive effect on diluted earnings per share are excluded from the calculation.

The Company accounts for employee and non-employee stock awards under ASC 718, Compensation Stock Compensation, whereby equity instruments issued to employees for services are recorded based on the fair value of the instrument issued and those issued to non-employees are recorded based on the fair value of the consideration received or the fair value of the equity instrument, whichever is more reliably measurable.

In July 2013, the Financial Accounting Standards Board (FASB) issued ASU No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists(ASU 2013-11), to require that in certain cases, an unrecognized tax benefit, or portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward when such items exist in the same taxing jurisdiction. ASU 2013-11 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The Company does not believe the adoption of this standard will have a significant impact on the Companys consolidated financial statements.   In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606) (ASU 2014-09), which amends the existing accounting standards for revenue recognition. ASU 2014-09 is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled when products are transferred to customers. ASU 2014-09 will be effective for the Company beginning in its first quarter of 2017. Early adoption is not permitted. The new revenue standard may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. The Company is currently evaluating the impact of adopting the new revenue standard on its consolidated financial statements.

Revenue is recognized on an accrual basis after services have been performed under contract terms, the service price to the client is fixed or determinable, and collectability is reasonably assured.   Since these franchises are primarily a mobile concept and do not require finding locations or construction, the franchisees can begin operations as soon as they leave training. The franchise fees are fully collectible and nonrefundable as of the date of the signing of the franchise agreement, but the franchise fees are not recognized as revenue until initial training has been completed and when substantially all of the services required by the franchise agreement have been fulfilled by the Company in accordance with ASC Topic 952-605 Revenue Recognition-Franchisor. Royalties and marketing fees are recognized as earned.   As of September 30, 2014 and 2013 the Company had $0 and $35,900 respectively in unearned revenue for franchise fees collected but not yet earned per the revenue recognition policy.

10000

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11809409

11829409

11809409

11829409

56630

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<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr> <td colspan="5" style="text-align: center">Creative Learning Corporation</td></tr> <tr> <td colspan="5" style="border-bottom: black 1pt solid; text-align: center">Intangible Asset Roll-forward</td></tr> <tr> <td> </td> <td> </td> <td colspan="2" id="ffc" style="vertical-align: bottom"> </td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Balance October 1, 2012</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">46,720</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Additions</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">48,550</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Disposals</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Balance September 30, 2013</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">95,270</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Additions</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">77,474</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Disposals</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(46,990</td> <td style="vertical-align: bottom">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Balance September 30, 2014</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">125,754</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr></table>

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20000 20000 2 19998 45000 2500 23300 4 23296 2 18248 18250 55000 20000 11000 49200 33001 6 2 32996 49198 1 8799 8800 66667 38667 7 38660 66667 30000 7 29993

The Company recognized the costs associated with developing a website in accordance with ASC 350-50 Website Development Cost. The website development costs are divided into three stages, planning, development and production. The development stage can further be classified as application and infrastructure development, graphics development and content development. In short, website development cost for internal use should be capitalized except content input and data conversion costs in content development stage.   Costs associated with the website consist primarily of website development costs paid to third parties. These capitalized costs will be amortized based on their estimated useful life over three years upon the website becoming operational. All capitalized web development cost are captured in property and equipment.

The Company follows the guidelines in FASB Codification of ASC 810 Consolidation which indicates "a legal entity that is deemed to be a business need not be evaluated by a reporting entity to determine if the legal entity is a Variable Interest Entity (VIE") unless any one of four conditions exist:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 4%; text-align: justify">-</td> <td style="text-align: justify">The reporting entity, its related parties, or both participated significantly in the design or redesign of the legal entity;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">-</td> <td style="text-align: justify">The legal entity is designed so that substantially all of its activities involve or are conducted on behalf of the reporting entity and its related parties;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">-</td> <td style="text-align: justify">The reporting entity and its related parties provide more than half of the total of the equity, subordinated debt, and other forms of subordinated financial support to the legal entity; or</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">-</td> <td style="text-align: justify">The activities of the legal entity are primarily related to the securitizations or other forms of asset-backed financings or single-lessee leasing arrangements.</td></tr> </table>    A VIE is an entity that either (a) has insufficient equity to permit the entity to finance its activities without additional subordinated financial support or (b) has equity investors who lack the characteristics of a controlling financial interest. A VIE is consolidated by its primary beneficiary. The primary beneficiary has both the power to direct the activities that most significantly impact the entitys economic performance and the obligation to absorb losses or the right to receive benefits from the entity that could potentially be significant to the VIE. If we determine that we have operating power and the obligation to absorb losses or receive benefits, we consolidate the VIE as the primary beneficiary, and if not, we do not consolidate. The Company has not identified any VIEs as of September 30, 2014.

A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party.

The types of temporary differences between the tax basis of assets and their financial reporting amounts that give rise to a significant portion of the deferred assets and liabilities are as follows:     <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center">September 30, 2014</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center">September 30, 2013</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">Temporary</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">Tax</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">Temporary</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">Tax</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Difference</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Effect</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Difference</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Effect</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify">Deferred tax assets:</td> <td style="text-align: justify"> </td> <td colspan="2"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Depreciation timing difference</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify">$</td> <td style="width: 9%; text-align: right">-0-</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify">$</td> <td style="width: 9%; text-align: right">-0-</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify">$</td> <td style="width: 9%; text-align: right">3,084</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify">$</td> <td style="width: 9%; text-align: right">1,058</td> <td style="width: 1%; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Allowance for bad debt</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">41,000</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">16,195</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">-0-</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">-0-</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Florida income tax</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">82,350</td> <td style="padding-bottom: 0.75pt; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">32,528</td> <td style="padding-bottom: 0.75pt; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Total deferred tax asset</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">123,350</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">48,723</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">3,084</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">1,058</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td colspan="8" style="text-align: justify">Deferred tax liabilities:</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">  Depreciation timing difference</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(70,329</td> <td style="text-align: justify">) </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(27,780</td> <td style="text-align: justify">) </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Total deferred liability</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(70,329</td> <td style="text-align: justify">) </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(27,780</td> <td>)</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Net deferred tax asset</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">53,021</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">20,943</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">3,084</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">1,058</td> <td style="text-align: justify"> </td></tr></table>

The company incurred and recorded compensation expense of $56,630 for the year ended September 30, 2014 and $6,613 for the year ended September 30, 2013.   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: bottom; padding-bottom: 1pt">Description</td> <td> </td> <td colspan="2" id="ffc" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center">Number of Shares</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Weighted Average Exercise Price</td> <td> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center">Expiration Date</td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Aggregate Intrinsic Value</td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Outstanding October 1, 2012</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 9%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1pt; text-align: justify">Granted July 1, 2013</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">50,000</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">0.60</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: center">12/31/15</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1pt; text-align: justify">Outstanding 09/30/2013</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">50,000</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">0.60</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1pt; text-align: justify">Granted February 3, 2014</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">70,000</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">1.55</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: center">12/31/16</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1pt; text-align: justify">Outstanding 09/30/2014</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">120,000</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">1.15</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1pt; text-align: justify">Exercisable at September 30, 2014</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">50,000</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1pt; text-align: justify">Expected to vest at September 30, 2014</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">120,000</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td></tr> </table>

The value of the options granted during the various periods was estimated at the date of grant using the Black-Scholes option-pricing model and the following assumptions:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2014</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2013</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify">Year Options were granted</td> <td style="text-align: justify"> </td> <td colspan="2"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Market value of stock on grant date</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify">$</td> <td style="width: 9%; text-align: right">1.55</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify">$</td> <td style="width: 9%; text-align: right">0.60</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Risk-free interest rate</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">.30</td> <td style="text-align: justify">%</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">.61</td> <td style="text-align: justify">%</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Dividend Yield</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">0</td> <td style="text-align: justify">%</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">0</td> <td style="text-align: justify">%</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Volatility Factor</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">100</td> <td style="text-align: justify">%</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">36</td> <td style="text-align: justify">%</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify">Weighted average expected life</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right"> 2 years</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right"> 2 years</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Expected forfeiture rate</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">0</td> <td style="text-align: justify">%</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: right">0</td> <td style="text-align: justify">%</td> <td style="text-align: justify"> </td></tr></table>

The Company recognized stock compensation expense as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr> <td> </td> <td> </td> <td colspan="2" id="ffc" style="vertical-align: bottom; text-align: center">Year Ended</td> <td> </td> <td> </td> <td colspan="2" style="vertical-align: bottom; text-align: center">Year Ended</td> <td> </td></tr> <tr> <td> </td> <td> </td> <td colspan="2" style="vertical-align: bottom; text-align: center">September 30</td> <td> </td> <td> </td> <td colspan="2" style="vertical-align: bottom; text-align: center">September 30</td> <td> </td></tr> <tr> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2014</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2013</td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1pt; text-align: justify">Stock Option Expense</td> <td style="width: 1%; padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 9%; text-align: right">56,630</td> <td style="vertical-align: bottom; width: 1%; padding-bottom: 1pt; text-align: justify"> </td> <td style="width: 1%; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 9%; text-align: right">6,613</td> <td style="vertical-align: bottom; width: 1%; padding-bottom: 1pt; text-align: justify"> </td></tr></table>

The tax years subject to examination by major tax jurisdictions include the years 2010 and forward by the U.S. Internal Revenue Service, and the years 2009 and forward for various states.   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">September 30,</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">September 30,</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2014</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2013</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify">Deferred tax assets:</td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify; text-indent: 22.5pt">Short-term</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify">$</td> <td style="width: 9%; text-align: right">48,723</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify">$</td> <td style="width: 9%; text-align: right">1,058</td> <td style="width: 1%; text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify; text-indent: 22.5pt">Long-term</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify; text-indent: 45pt">Total deferred tax asset</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify">$</td> <td style="border-bottom: black 1pt solid; text-align: right">48,723</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify">$</td> <td style="border-bottom: black 1pt solid; text-align: right">1,058</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td colspan="4" style="text-align: justify">Deferred tax liabilities:</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify; text-indent: 22.5pt">Short-term</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify">$</td> <td style="border-bottom: black 1pt solid; text-align: right">(27,780</td> <td style="text-align: justify">) </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify">$</td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify; text-indent: 22.5pt">Long-term</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify; text-indent: 45pt">Total deferred tax liabilities</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid">$</td> <td style="border-bottom: black 1pt solid; text-align: right">(27,780</td> <td>)</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify">$</td> <td style="border-bottom: black 1pt solid; text-align: right">-0-</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: justify; text-indent: 45pt">Total deferred tax assets</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">48,723</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: right">1,058</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify; text-indent: 45pt">Net deferred tax assets (liability)</td> <td style="text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">20,943</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">1,058</td> <td style="text-align: justify"> </td></tr></table>

The components of the provisions for income taxes for fiscal years 2014 and 2013 are as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td colspan="2" id="ffc" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center">2014</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2013</td> <td> </td></tr> <tr> <td colspan="2">Current:</td> <td> </td> <td colspan="2" style="vertical-align: bottom"> </td> <td> </td> <td> </td> <td colspan="2" style="vertical-align: bottom"> </td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td style="width: 2%"> </td> <td style="text-align: justify">Federal</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">489,188</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">10,884</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt">State</td> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; text-align: justify; border-bottom: Black 1pt solid"> </td> <td style="vertical-align: bottom; text-align: right; border-bottom: Black 1pt solid">82,822</td> <td style="vertical-align: bottom; text-align: justify; padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; text-align: justify; border-bottom: Black 1pt solid"> </td> <td style="vertical-align: bottom; text-align: right; border-bottom: Black 1pt solid">2,247</td> <td style="vertical-align: bottom; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="text-align: justify; padding-bottom: 2.5pt">Total current provision</td> <td style="text-align: justify; padding-bottom: 2.5pt"> </td> <td style="vertical-align: bottom; text-align: justify; border-bottom: Black 2.5pt double"> </td> <td style="vertical-align: bottom; text-align: right; border-bottom: Black 2.5pt double">572,010</td> <td style="vertical-align: bottom; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="text-align: justify; padding-bottom: 2.5pt"> </td> <td style="vertical-align: bottom; text-align: justify; border-bottom: Black 2.5pt double"> </td> <td style="vertical-align: bottom; text-align: right; border-bottom: Black 2.5pt double">13,131</td> <td style="vertical-align: bottom; text-align: justify; padding-bottom: 2.5pt"> </td></tr> <tr style="background-color: white"> <td> </td> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="text-align: justify">Deferred:</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: white"> <td> </td> <td style="text-align: justify">Federal</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(20,943</td> <td style="vertical-align: bottom">)</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(1,058</td> <td style="vertical-align: bottom">)</td></tr> <tr style="background-color: #CCEEFF"> <td> </td> <td style="text-align: justify">State</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td colspan="2" style="text-align: justify; padding-bottom: 1pt">Total deferred provision</td> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; border-bottom: Black 1pt solid"> </td> <td style="vertical-align: bottom; text-align: right; border-bottom: Black 1pt solid">(20,943</td> <td style="vertical-align: bottom; padding-bottom: 1pt">)</td> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; border-bottom: Black 1pt solid"> </td> <td style="vertical-align: bottom; text-align: right; border-bottom: Black 1pt solid">(1,058</td> <td style="vertical-align: bottom; padding-bottom: 1pt">)</td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="text-align: justify; padding-bottom: 2.5pt">Total provision</td> <td style="text-align: justify; padding-bottom: 2.5pt"> </td> <td style="vertical-align: bottom; border-bottom: Black 2.5pt double">$</td> <td style="vertical-align: bottom; text-align: right; border-bottom: Black 2.5pt double">551,067</td> <td style="vertical-align: bottom; text-align: justify; padding-bottom: 2.5pt"> </td> <td style="text-align: justify; padding-bottom: 2.5pt"> </td> <td style="vertical-align: bottom; border-bottom: Black 2.5pt double">$</td> <td style="vertical-align: bottom; text-align: right; border-bottom: Black 2.5pt double">12,073</td> <td style="vertical-align: bottom; text-align: justify; padding-bottom: 2.5pt"> </td></tr></table>

The income tax provision differs from that computed using the federal statutory rate applied to income before taxes as follows for fiscal years 2014 and 2013:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td colspan="6" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center">2014</td> <td style="vertical-align: bottom"> </td> <td> </td> <td colspan="6" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center">2013</td> <td style="vertical-align: bottom"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Amount</td> <td> </td> <td style="vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">%</td> <td style="vertical-align: bottom"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Amount</td> <td> </td> <td style="vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">%</td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="text-align: justify">Provision at statutory rates</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">459,964</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">35.10</td> <td style="vertical-align: bottom; text-align: justify">%</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom">$</td> <td style="vertical-align: bottom; text-align: right">10,884</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">17.13</td> <td style="vertical-align: bottom; text-align: justify">%</td></tr> <tr style="background-color: white"> <td colspan="2" style="text-align: justify">State income tax, net of federal benefit</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">72,064</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">5.50</td> <td style="vertical-align: bottom; text-align: justify">%</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">2,247</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">3.54</td> <td style="vertical-align: bottom; text-align: justify">%</td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="text-align: justify">Other temporary items</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="width: 2%"> </td> <td style="text-align: justify">Bad Debt</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">(16,195</td> <td style="vertical-align: bottom; width: 1%">)</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">-1.24</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">%</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right"> </td> <td style="width: 1%; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td> </td> <td style="text-align: justify">Florida income tax</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(32,528</td> <td style="vertical-align: bottom">)</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-2.48</td> <td style="vertical-align: bottom; text-align: justify">%</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: white"> <td> </td> <td style="text-align: justify">Depreciation</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">27,780</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">2.12</td> <td style="vertical-align: bottom; text-align: justify">%</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right">(1,058</td> <td style="vertical-align: bottom">)</td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">1.70</td> <td style="vertical-align: bottom; text-align: justify">%</td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="padding-bottom: 1pt; text-align: justify">Other permanent items</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0.75pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0.75pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0.75pt; text-align: justify"> </td></tr> <tr style="background-color: white"> <td colspan="2" style="padding-bottom: 1pt; text-align: justify">Total income tax provision</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">551,085</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">39.01</td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; padding-bottom: 2.25pt; text-align: justify">%</td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">12,073</td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; padding-bottom: 2.25pt; text-align: justify"> </td> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">19.00</td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; padding-bottom: 2.25pt; text-align: justify">%</td></tr></table>

The following table sets for the computation of basic and diluted net income (loss) per share:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr> <td> </td> <td> </td> <td colspan="6" rowspan="2" id="ffc" style="vertical-align: bottom; border-bottom: black 1pt solid"> Year ended September 30</td> <td style="text-align: center"> </td></tr> <tr> <td> </td> <td> </td> <td> </td></tr> <tr> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2014</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2013</td> <td style="text-align: center"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify; padding-bottom: 1pt">Net income attributed to common stockholders</td> <td style="width: 1%; text-align: justify; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; width: 1%; border-bottom: Black 1pt solid">$</td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 9%; text-align: right">799,171</td> <td style="width: 1%; text-align: justify; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: justify; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; width: 1%; border-bottom: Black 1pt solid">$</td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 9%; text-align: right">947,956</td> <td style="width: 1%; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Basic weighted average outstanding shares of common stock</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">11,812,861</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">11,675,102</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Dilutive effect of common stock equivalents (options of 50,252 and stock of 6,905) as of September 30, 2014.</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">57,157</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">3,771</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify; padding-bottom: 1pt">Dilutive weighted average common stock equivalents</td> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="text-align: justify; border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">11,870,018</td> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="text-align: justify; border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">11,678,873</td> <td style="text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify; padding-bottom: 2.5pt">Net earnings per share of common stock Basic</td> <td style="text-align: justify; padding-bottom: 2.5pt"> </td> <td style="vertical-align: bottom; border-bottom: Black 2.5pt double">$</td> <td style="border-bottom: Black 2.5pt double; vertical-align: bottom; text-align: right">0.07</td> <td style="text-align: justify; padding-bottom: 2.5pt"> </td> <td style="text-align: justify; padding-bottom: 2.5pt"> </td> <td style="vertical-align: bottom; border-bottom: Black 2.5pt double">$</td> <td style="border-bottom: Black 2.5pt double; vertical-align: bottom; text-align: right">0.08</td> <td style="text-align: justify; padding-bottom: 2.5pt"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify; padding-bottom: 1pt">Net earnings per share of common stock Diluted</td> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; border-bottom: Black 1pt solid">$</td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">0.07</td> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; border-bottom: Black 1pt solid">$</td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">0.08</td> <td style="text-align: justify; padding-bottom: 1pt"> </td></tr></table>

5550

2004947

3061458

12000

35900

920000

445000

100754

180009

616061

493127

289061

248127

244000

137000

83000

108000

33109

44930

57654

75351

233615

30558

354936

384454

294863 286216

36443

77474

48550

-46990

126339 67749 131792 194088

22729

100754 180009 20000 0

20000

8857

2225

20000 20000 1 35000 10000 17500 5800 0.50 0.58 35000 5000 15000 21000 3000 9000 0.60 0.60 0.60

50000

120000

50000

70000

50000

120000

0.60

1.15

0.60

1.55 2015-12-31 2016-12-31

56630

6613

1.55 0.6

0.003

0.0061

0.36

P2Y

0 0 380 584 210 15 34 210 175 21 15 -6 -5 -2

28500

26600

83600

18106

49131

55000

1058

48723

1058

48723

53021

20943

3084

1058

-5550

22230

-27780

1058

48723

22230

0 0 3084 1058

41000

16195

82350

32528

123350

48723

3084

1058

-70329

-27780

-70329

-27780

459964

10884

72064

2247

532028

13131

-20943

-1058

-20943

-1058

1058

20943

459964

10884

72064

2247

-16195

-32528

27780

-1058

0.3510

0.1713

0.0550

0.0354

-0.0124

-0.0248

0.0212

0.0170

0.3901

0.1900

511085 12073

907000

64000 1416506 57157 3771

799171

947956

Property and equipment are stated at cost. Depreciation is calculated using the straight-line method over the estimated useful lives of the related assets, which range from three to forty years. Expenditures for additions and improvements are capitalized, while repairs and maintenance costs are expensed as incurred. The cost and related accumulated depreciation of property and equipment sold or otherwise disposed of are removed from the accounts and any gain or loss is recorded in the year of disposal.

108280

23000 26300 147600

56630

-18335

-7553

-56629

31000

11036

39915

30267

1311812

1115952

35900

-13131

13131

-23264

72501

27780

79255 10599

1228

-35900 -13105 358269 -2363

-5690

-47665 -1058

3575

17619

-37396

-28778

-115825

-7024

9890

-23972

-125703

-79255

-87915

-152791

70000

40425

10000

56800

118340

25991

2004947

3061458

1157265

963161

-66632

40000

6632

20000

455

4882

533031

15618 20000 26300 6000 24900 4774 62700 23300

FASB ASC Topic 260, Earnings Per Share, requires a reconciliation of the numerator denominator of the basic and diluted earnings (loss) per share (EPS) computations.   Basic earnings per share are computed by dividing the net earnings available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares are dilutive. Dilutive common stock equivalents at September 30, 2014 were stock options and stock to be issued under accrued stock based compensation. Dilutive common stock equivalents at September 30, 2013 were stock options.   The following table sets for the computation of basic and diluted net income (loss) per share:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr> <td> </td> <td> </td> <td colspan="6" rowspan="2" id="ffc" style="vertical-align: bottom; border-bottom: black 1pt solid"> Year ended September 30</td> <td style="text-align: center"> </td></tr> <tr> <td> </td> <td> </td> <td> </td></tr> <tr> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2014</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">2013</td> <td style="text-align: center"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify; padding-bottom: 1pt">Net income attributed to common stockholders</td> <td style="width: 1%; text-align: justify; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; width: 1%; border-bottom: Black 1pt solid">$</td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 9%; text-align: right">799,171</td> <td style="width: 1%; text-align: justify; padding-bottom: 1pt"> </td> <td style="width: 1%; text-align: justify; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; width: 1%; border-bottom: Black 1pt solid">$</td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 9%; text-align: right">947,956</td> <td style="width: 1%; text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify">Basic weighted average outstanding shares of common stock</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">11,812,861</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">11,675,102</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify">Dilutive effect of common stock equivalents (options of 50,252 and stock of 6,905) as of September 30, 2014.</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">57,157</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">3,771</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify; padding-bottom: 1pt">Dilutive weighted average common stock equivalents</td> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="text-align: justify; border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">11,870,018</td> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="text-align: justify; border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">11,678,873</td> <td style="text-align: justify; padding-bottom: 1pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify; padding-bottom: 2.5pt">Net earnings per share of common stock Basic</td> <td style="text-align: justify; padding-bottom: 2.5pt"> </td> <td style="vertical-align: bottom; border-bottom: Black 2.5pt double">$</td> <td style="border-bottom: Black 2.5pt double; vertical-align: bottom; text-align: right">0.07</td> <td style="text-align: justify; padding-bottom: 2.5pt"> </td> <td style="text-align: justify; padding-bottom: 2.5pt"> </td> <td style="vertical-align: bottom; border-bottom: Black 2.5pt double">$</td> <td style="border-bottom: Black 2.5pt double; vertical-align: bottom; text-align: right">0.08</td> <td style="text-align: justify; padding-bottom: 2.5pt"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify; padding-bottom: 1pt">Net earnings per share of common stock Diluted</td> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; border-bottom: Black 1pt solid">$</td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">0.07</td> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; border-bottom: Black 1pt solid">$</td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">0.08</td> <td style="text-align: justify; padding-bottom: 1pt"> </td></tr> </table>

1904193

1041786

This Amendment No. 1 to Form 10-K (this Amendment) amends the Annual Report on Form 10-K for the fiscal year ended September 30, 2014 (the 2014 Form 10-K) originally filed on January 14, 2015 (the Original Filing) by Creative Learning Corporation, a Delaware corporation (Creative Learning, the Company, we, or us). On January 14, 2015, the Company filed its Annual Report on Form 10-K for the year ended September 30, 2014, but mistakenly did not realize it did not have proper authority from its independent auditors to file the Annual Report.  As a result, the Company deems the Original Filing to be non-compliant and is filing this First Amended Annual Report on Form 10-K/A with proper authorization to file from its independent auditors.   The following have been updated subsequent from the original files: 1. Item 3 Legal Proceedings, 2. Item 7 Management Discussion and Analysis of Financial Condition and Results of Operations, 3. Item 8 Financial Statements and Supplementary Data, 4. Footnote 11 Commitments and Contingencies Legal, 5. Footnote 12 Income Tax, 6. Footnote 13 Earnings per Share, 7. Footnote 14 Subsequent Events, 8. Consolidated Balance Sheet, 9. Consolidated Statements of Income, 10. Consolidated Statements of Cash Flow, and 11. Consolidated Statements of Stockholders Equity. Except as described above, no other changes have been made to the Original Filing.

106250

1260000 126 -126 0 5000 0 3750 3750

106250

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Accrued Marketing Fund (Details Narrative) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Notes to Financial Statements
Accrued marketing fund liability balances	$ 180,009	$ 100,754

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Earnings Per Share (Details) (USD $)	12 Months Ended
Earnings Per Share (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Earnings Per Share Details
Net income attributed to common stockholders	$ 799,171us-gaap_NetIncomeLoss	$ 947,956us-gaap_NetIncomeLoss
Basic weighted average outstanding shares of common stock	11,812,861	11,675,102
Dilutive effect of common stock equivalents (options of 50,252 and stock of 6,905) as of September 30, 2014.	57,157	3,771
Dilutive weighted average common stock equivalents	11,870,018	11,678,873
Net earnings per share of common stock Basic	$ 0.07us-gaap_EarningsPerShareBasic	$ 0.08us-gaap_EarningsPerShareBasic
Net earnings per share of common stock Diluted	$ 0.07us-gaap_EarningsPerShareDiluted	$ 0.08us-gaap_EarningsPerShareDiluted

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Commitments and Contingencies (Details Narrative) (USD $)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Commitments And Contingencies Details Narrative
Rent expense	$ 18,106us-gaap_LeaseAndRentalExpense	$ 49,131us-gaap_LeaseAndRentalExpense
Outstanding balance of note	55,000
Estimated market value of the shares of common stock based on the trading price	$ 106,250us-gaap_CommonStockValueOutstanding

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Franchise Operations (Details)
12 Months Ended

Sep. 30, 2014

Sep. 30, 2013

BFK Franchise Company LLC [Member]

Franchises in operation - beginning of year 380 210

Franchises sold during the year 210 175

Franchises cancelled, terminated or repurchased during the year (6) (5)

Franchises in operation - end of year 584 380

CI Franchise Company LLC [Member]

Franchises in operation - beginning of year 15

Franchises sold during the year 21 15

Franchises cancelled, terminated or repurchased during the year (2)

Franchises in operation - end of year 34 15

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Property and Equipment (Details) (USD $)

Sep. 30, 2014

Sep. 30, 2013

Property And Equipment Details

Equipment $ 44,930us-gaap_MachineryAndEquipmentGross $ 33,109us-gaap_MachineryAndEquipmentGross

Furniture and Fixures 75,351us-gaap_FurnitureAndFixturesGross 57,654us-gaap_FurnitureAndFixturesGross

Property Improvement 233,615us-gaap_LeaseholdImprovementsGross 233,615us-gaap_LeaseholdImprovementsGross

Software 30,558 30,558

Total Depreciable Assets 384,454us-gaap_PropertyPlantAndEquipmentGross 354,936us-gaap_PropertyPlantAndEquipmentGross

Accumulated Depreciation (98,238) (60,073)

NBV Fixed Assets 286,216CLCN_NbvFixedAssets 294,863CLCN_NbvFixedAssets

Work In Progress 36,443

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Notes and Other Receivables (Tables)
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

Notes payment schedules

2015 2016 Total

Payment schedules for Notes And Other Receivables $ 126,339 $ 67,749 $ 194,088

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Income Taxes (Details 1) (USD $)

Sep. 30, 2014

Sep. 30, 2013

Deferred tax liabilities:

Net deferred tax asset $ 48,723us-gaap_DeferredTaxAssetsNet $ 1,058us-gaap_DeferredTaxAssetsNet

Temporary Difference [Member]

Deferred tax assets:

Depreciation timing difference 0 3,084

Allowance for bad debt 41,000 0

Florida income tax 82,350 0

Total deferred tax asset 123,350 3,084

Deferred tax liabilities:

Depreciation timing difference (70,329) 0

Total deferred liability (70,329) 0

Net deferred tax asset 53,021 3,084

Tax Effect [Member]

Deferred tax assets:

Depreciation timing difference 0 1,058

Allowance for bad debt 16,195 0

Florida income tax 32,528 0

Total deferred tax asset 48,723 1,058

Deferred tax liabilities:

Depreciation timing difference (27,780) 0

Total deferred liability (27,780) 0

Net deferred tax asset $ 20,943 $ 1,058

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Notes and Other Receivables (Details) (USD $)

Sep. 30, 2014

Sep. 30, 2013

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Payment schedules for Notes And Other Receivables, 2015 $ 126,339

Payment schedules for Notes And Other Receivables, 2016 67,749

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Commitments and Contingencies (Details) (USD $)

Sep. 30, 2014

Lease of office space

2015 $ 28,500

2016 28,500

2017 26,600

Total $ 83,600

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Property and Equipment
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

3. Property and Equipment

Property and equipment consisted of the following:

Year End Year End

September 30, September 30,

Description 2014 2013

Equipment $ 44,930 $ 33,109

Furniture & Fixtures 75,351 57,654

Property Improvement 233,615 233,615

Software 30,558 30,558

Total Depreciable Assets $ 384,454 $ 354,936

Accumulated Depreciation (98,238 ) (60,073 )

NBV Fixed Assets $ 286,216 $ 294,863

Work In Progress (1) 36,443 -

$ 322,659 $ 294,863

___________

(1) This is website development and is expected to be completed June 2015 at total cost of $45,000.

Depreciation expense totaled $39,915 and $30,267, respectively, for the years ended September 30, 2014 and 2013.

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12 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Stock Options And Warrants Details 1

Stock Option Expense $ 56,630us-gaap_StockOptionPlanExpense $ 6,613us-gaap_StockOptionPlanExpense

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Income Taxes (Tables)
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

Deferred income tax assets and liabilities
The tax years subject to examination by major tax jurisdictions include the years 2010 and forward by the U.S. Internal Revenue Service, and the years 2009 and forward for various states.

September 30, September 30,

2014 2013

Deferred tax assets:

Short-term $ 48,723 $ 1,058

Long-term -0- -0-

Total deferred tax asset $ 48,723 $ 1,058

Deferred tax liabilities:

Short-term $ (27,780 ) $ -0-

Long-term -0- -0-

Total deferred tax liabilities $ (27,780 ) $ -0-

Total deferred tax assets 48,723 1,058

Net deferred tax assets (liability) $ 20,943 $ 1,058

Temporary differences portion of the deferred assets and liabilities
The types of temporary differences between the tax basis of assets and their financial reporting amounts that give rise to a significant portion of the deferred assets and liabilities are as follows:

September 30, 2014 September 30, 2013

Temporary Tax Temporary Tax

Difference Effect Difference Effect

Deferred tax assets:

Depreciation timing difference $ -0- $ -0- $ 3,084 $ 1,058

Allowance for bad debt 41,000 16,195 -0- -0-

Florida income tax 82,350 32,528 -0- -0-

Total deferred tax asset 123,350 48,723 3,084 1,058

Deferred tax liabilities:

Depreciation timing difference (70,329 ) (27,780 ) -0- -0-

Total deferred liability (70,329 ) (27,780 ) -0- -0-

Net deferred tax asset $ 53,021 $ 20,943 $ 3,084 $ 1,058

Provisions for income taxes
The components of the provisions for income taxes for fiscal years 2014 and 2013 are as follows:

2014 2013

Current:

Federal $ 489,188 $ 10,884

State 82,822 2,247

Total current provision 572,010 13,131

Deferred:

Federal (20,943 ) (1,058 )

State - -

Total deferred provision (20,943 ) (1,058 )

Total provision $ 551,067 $ 12,073

Federal statutory rate applied to income before taxes
The income tax provision differs from that computed using the federal statutory rate applied to income before taxes as follows for fiscal years 2014 and 2013:

2014 2013

Amount % Amount %

Provision at statutory rates $ 459,964 35.10 % $ 10,884 17.13 %

State income tax, net of federal benefit 72,064 5.50 % 2,247 3.54 %

Other temporary items

Bad Debt (16,195 ) -1.24 % -

Florida income tax (32,528 ) -2.48 %

Depreciation 27,780 2.12 % (1,058 ) 1.70 %

Other permanent items

Total income tax provision $ 551,085 39.01 % $ 12,073 19.00 %

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Commitments and Contingencies (Tables)
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

Lease Commitments
The following table summarizes the Company’s contractual lease obligations as of September 30, 2014:

2015 2016 2017 Total

Lease of office space 28,500 28,500 26,600 $ 83,600

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Stock Options and Warrants (Details 2) (USD $)
12 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Stock Options And Warrants Details 2

Market value of stock on grant date $ 1.55 $ 0.6

Risk-free interest rate 0.30% 0.61%

Dividend Yield 0.00% 0.00%

Volatility Factor 100.00% 36.00%

Weighted average expected life 2 years 2 years

Expected forfeiture rate 0.00% 0.00%

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Earnings Per Share (Tables)
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Sep. 30, 2014

Notes to Financial Statements

Basic and diluted net income (loss) per share
The following table sets for the computation of basic and diluted net income (loss) per share:

Year ended

September 30

2014 2013

Net income attributed to common stockholders $ 799,171 $ 947,956

Basic weighted average outstanding shares of common stock 11,812,861 11,675,102

Dilutive effect of common stock equivalents (options of 50,252 and stock of 6,905) as of September 30, 2014. 57,157 3,771

Dilutive weighted average common stock equivalents 11,870,018 11,678,873

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Net earnings per share of common stock Diluted $ 0.07 $ 0.08

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Nature of Organization and Summary of Significant Accounting Policies (Details Narrative) (USD $)
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Related Party Transactions
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

2. Related Party Transactions
During the years ended September 30, 2014 and 2013, the Company paid related parties (companies related by common control) for the following expenses:

Commissions and Consulting

Fiscal Years Ending

September 30 September 30

Related Party 2014 2013

FranVentures, LLC $ 289,061 $ 248,127

MC Logic, LLC $ 244,000 $ 137,000

Leap Ahead Learning Company $ 83,000 $ 108,000

$ 616,061 $ 493,127

Fran Ventures, LLC is 100% owned by Brian Pappas, Principal Officer and Director of the Company. MC Logic, LLC is 100% owned by Michelle Cote a Director of the Company. Leap Ahead Leaning Company is 100% owned by Dan O’Donnell a Director of the Company.

In June of 2013, the Company issued 50,000 stock options (25,000 each to an officer/director and an employee) at an option price of $0.60 per share, with an expiration date of December 31, 2015, resulting in a $6,612 stock option expense to the Company using the Black Scholes model. See note 9.

In July of 2013, the Company loaned $70,000 to AudioFlix, Inc., a related party entity. The loan was personally guaranteed by Brian Papas. The loan bears interest at 6%, payable monthly and is due and payable on July 1, 2015. The unpaid balance of the loan is convertible prior to July 1, 2015 into unrestricted shares of the common stock of AudioFlix, Inc. at a price of $0.35 per share.

In February of 2014, the Company issued 70,000 stock options (20,000 each to two officers and 10,000 each to three employees) at an option price of $1.55 per share, with an expiration date of December 31, 2016, resulting in a $56,630 stock option expense to the Company using the Black Stoles model. See note 9.

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Sep. 30, 2013

Commissions and Consulting $ 616,061us-gaap_RelatedPartyCosts $ 493,127us-gaap_RelatedPartyCosts

FranVentures, LLC [Member]

Commissions and Consulting 289,061 248,127

MC Logic, LLC [Member]

Commissions and Consulting 244,000 137,000

Leap Ahead Learning Company [Member]

Commissions and Consulting $ 83,000 $ 108,000

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Notes Payable (Details Narrative) (USD $)
12 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Notes to Financial Statements

Remaining balance on promissory note $ 0CLCN_BalanceOnPromissoryNote $ 20,000CLCN_BalanceOnPromissoryNote

Issuance of common stock 20,000 20,000

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Sep. 30, 2014

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Net loss carryovers $ 907,000

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Consolidated Balance Sheets (USD $)

Sep. 30, 2014

Sep. 30, 2013

Current Assets:

Cash $ 3,061,458us-gaap_Cash $ 2,004,947us-gaap_Cash

Restricted Cash 180,009

Accounts receivable, less allowance for doubtful accounts of $41,000 and $10,000, respectively 303,122us-gaap_AccountsReceivableNetCurrent 310,150us-gaap_AccountsReceivableNetCurrent

Prepaid expenses 7,850us-gaap_PrepaidExpenseCurrent 826us-gaap_PrepaidExpenseCurrent

Other receivables - current portion 126,339us-gaap_OtherReceivablesNetCurrent 94,301us-gaap_OtherReceivablesNetCurrent

Income Tax Receivable 115,825us-gaap_IncomeTaxesReceivable

Deferred tax asset 48,723 1,058

Total current assets 3,843,326us-gaap_AssetsCurrent 2,411,282us-gaap_AssetsCurrent

Note receivable from related party 70,000 70,000

Other receivables - net of current portion 67,749us-gaap_OtherReceivables 37,491us-gaap_OtherReceivables

Property and equipment, net of accumulated depreciation of $98,238 and $60,073, respectively 322,659us-gaap_PropertyPlantAndEquipmentNet 294,863us-gaap_PropertyPlantAndEquipmentNet

Intangible assets 125,754 95,270

Deposits 11,425us-gaap_DepositsAssetsNoncurrent 15,000us-gaap_DepositsAssetsNoncurrent

Total Assets 4,440,913us-gaap_Assets 2,923,906us-gaap_Assets

Current Liabilities:

Accounts payable - Related parties 5,690

Accounts payable - Third party 534,932us-gaap_AccountsPayableCurrent 171,889us-gaap_AccountsPayableCurrent

Payroll accruals 13,105

Unearned revenue 35,900us-gaap_DeferredRevenueCurrent

Accrued stock based compensation 98,400CLCN_AccruedStockBasedCompensation

Accrued marketing fund 180,009us-gaap_AccruedMarketingCostsCurrent 100,754us-gaap_AccruedMarketingCostsCurrent

Customer deposits 96,737us-gaap_CustomerDepositsCurrent 120,001us-gaap_CustomerDepositsCurrent

Income tax payable 13,131us-gaap_TaxesPayableCurrent

Deferred tax liability 5,550us-gaap_DeferredTaxLiabilitiesCurrent

Notes Payable: Related parties 20,000

Notes Payable: Other 2,225us-gaap_OtherNotesPayableCurrent 3,560us-gaap_OtherNotesPayableCurrent

Legal settlement 161,250us-gaap_SettlementLiabilitiesCurrent

Total current liabilities 1,079,103us-gaap_LiabilitiesCurrent 484,030us-gaap_LiabilitiesCurrent

Notes payables - net of current portion 5,297us-gaap_NotesPayable

Long-term deferred tax liability 22,230

Total Liabilities 1,101,333us-gaap_Liabilities 489,327us-gaap_Liabilities

Stockholders' Equity:

Preferred stock, $.0001 par value; 10,000,000 shares authorized; -0- and -0- shares issued and outstanding, respectively

Common stock, $.0001 par value; 50,000,000 shares authorized; 11,829,409 and 11,809,409 shares issued and outstanding, respectively 1,183us-gaap_CommonStockValue 1,181us-gaap_CommonStockValue

Additional paid in capital 2,263,501 2,157,673

Retained earnings 1,074,896 275,725

Total Stockholders' Equity 3,339,580 2,434,579

Total Liabilities and Stockholders' Equity $ 4,440,913 $ 2,923,906

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-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

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Data Type: xbrli:monetaryItemType

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- Definition

Value of stock issued as a result of the exercise of stock options, after deduction of related income tax (expense) benefit.

+ References

No definition available.

+ Details

Name: us-gaap_StockIssuedDuringPeriodValueStockOptionsExercisedNetOfTaxBenefitExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

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Intangible Assets (Details) (USD $)
12 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Intangible Assets Details

Beginning Balance $ 95,270 $ 46,720

Additions 77,474us-gaap_AdditionsToOtherAssetsAmount 48,550us-gaap_AdditionsToOtherAssetsAmount

Disposals (46,990)

Ending Balance $ 125,754 $ 95,270

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Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Amount of significant additions in the period in other assets (current, noncurrent, or unclassified).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.17)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 17

-Article 5

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Period Type: duration

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- Definition

Carrying amount of finite-lived intangible assets, indefinite-lived intangible assets and goodwill. Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. Intangible assets are assets, not including financial assets, lacking physical substance.

+ References

No definition available.

+ Details

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- Definition

Amount of divestiture of long-lived, physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

+ References

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Related Party Transactions (Tables)
12 Months Ended

Sep. 30, 2014

Related Party Transactions Tables

Related Party Transactions
During the years ended September 30, 2014 and 2013, the Company paid related parties (companies related by common control) for the following expenses:

Commissions and Consulting

Fiscal Years Ending

September 30 September 30

Related Party 2014 2013

FranVentures, LLC $ 289,061 $ 248,127

MC Logic, LLC $ 244,000 $ 137,000

Leap Ahead Learning Company $ 83,000 $ 108,000

$ 616,061 $ 493,127

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Intangible Assets (Details Narrative) (USD $)

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2012

Intangible assets $ 125,754 $ 95,270 $ 46,720

Second Franchise [Member]

Intangible assets 25,250 25,250

Third Franchise [Member]

Intangible assets $ 23,300 $ 23,300

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Intangible Assets (Tables)
12 Months Ended

Sep. 30, 2014

Intangible Assets Tables

Intangible Assets

Creative Learning Corporation

Intangible Asset Roll-forward

Balance October 1, 2012 46,720

Additions 48,550

Disposals -

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Additions 77,474

Disposals (46,990 )

Balance September 30, 2014 125,754

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Nature of Organization and Summary of Significant Accounting Policies
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

1. Nature of Organization and Summary of Significant Accounting Policies

Nature of Organization

Creative Learning Corporation (“CLC” or the “Company”), formerly B2 Health, Inc., was incorporated March 8, 2006 in the State of Delaware. BFK Franchise Company LLC (“BFKF”) was formed in the State of Nevada on May 19, 2009. Effective July 2, 2010, CLC was acquired by BFKF in a transaction classified as a reverse acquisition. CLC concurrently changed its name from B2 Health, Inc. to Creative Learning Corporation. The financial statements represent the activity of BFKF from May 19, 2009 forward, and the consolidated activity of BFKF and CLC from July 2, 2010 forward. BFKF and CLC are hereinafter referred to collectively as the "Company".

In addition to the accounts of CLC and BFKF, the accompanying consolidated financial statements include the accounts of CLC’s subsidiaries, BFK Development Company LLC (“BFKD”) from November 25, 2009 (BFKD’s inception) forward, CI Franchise Company LLC (“CI”) from September 14, 2012 (CI’s inception) forward, and Sew Fun Franchise Company LLC (SF) from January 8, 2013 (SF’s inception) forward.

The registration statements for BFK Development Company LLC, CI Franchise Company LLC, and Sew Fun Franchise Company LLC do not have a termination date associated with the Life of the Organizations. Each of the above listed LLC’s has a single member, controlled 100% by the Company.

BFKF held a 50% ownership interest in BFKD from November 25, 2009 through October 2, 2010. On October 3, 2010, the BFKF acquired the 50% noncontrolling interest in BFKD. Immediately following the acquisition of the noncontrolling interest, BFKF transferred its 100% interest in BFKD to CLC.

Creative Learning Corporation operates wholly owned subsidiaries BFK FRANCHISE COMPANY, LLC, CI FRANCHISE COMPANY, LLC AND SEW FUN FRANCHISE COMPANY, LLC under the trade names Bricks 4 Kidz®, Challenge Island®, and Sew Fun Studios™ respectively, that offer children's enrichment and education franchises.

Basis of Presentation

This summary of significant accounting policies is presented to assist the reader in understanding and evaluating the Company’s financial statements. The financial statements and notes are representation of the Company’s management, which is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the financial statements.

The Company uses the accrual basis of accounting and is presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The Company believes that the disclosures made are adequate to make the information presented not misleading. The information reflects all adjustments that, in the opinion of management, are necessary for a fair presentation of the financial position and results of operations for the periods set forth herein.

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation.

Variable Interest Entity

The Company follows the guidelines in FASB Codification of ASC 810 “Consolidation” which indicates "a legal entity that is deemed to be a business need not be evaluated by a reporting entity to determine if the legal entity is a Variable Interest Entity (“VIE")” unless any one of four conditions exist:

- The reporting entity, its related parties, or both participated significantly in the design or redesign of the legal entity;

- The legal entity is designed so that substantially all of its activities involve or are conducted on behalf of the reporting entity and its related parties;

- The reporting entity and its related parties provide more than half of the total of the equity, subordinated debt, and other forms of subordinated financial support to the legal entity; or

- The activities of the legal entity are primarily related to the securitizations or other forms of asset-backed financings or single-lessee leasing arrangements.

A VIE is an entity that either (a) has insufficient equity to permit the entity to finance its activities without additional subordinated financial support or (b) has equity investors who lack the characteristics of a controlling financial interest. A VIE is consolidated by its primary beneficiary. The primary beneficiary has both the power to direct the activities that most significantly impact the entity’s economic performance and the obligation to absorb losses or the right to receive benefits from the entity that could potentially be significant to the VIE. If we determine that we have operating power and the obligation to absorb losses or receive benefits, we consolidate the VIE as the primary beneficiary, and if not, we do not consolidate. The Company has not identified any VIEs as of September 30, 2014.

Fiscal year

The Company operates on a September 30 fiscal year-end.

Related Parties

A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party.

Use of Estimates

The preparation of financial statements in accordance with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of financial statements and the reported amounts of revenues and expenses during the reporting period. The more significant estimates and assumptions made by management include allowance for doubtful accounts, allowance for deferred tax assets, depreciation of property and equipment, amortization of intangible assets, fair market value of equity instruments. Actual results could differ from those estimates as the current economic environment has increased the degree of uncertainty inherent in these estimates and assumptions.

Cash and Cash Equivalents

The Company considers all highly liquid securities with original maturities of three months or less when acquired, to be cash equivalents. We had no cash equivalents at September 30, 2014 and 2013.The Company had cash of $3,061,458 and $2,004,947 as of September 30, 2014 and 2013, respectively.

The Company has restricted cash of $180,009 at September 30, 2014 and $100,754 at September 30, 2013 associated with a marketing funds collected from the franchisee’s. Per the franchise agreements a marketing fund of 2% of revenues is collected and held for promotion of the brand. (see note 6)

The Company has one operating account with Wells Fargo that exceed the $250,000 FDIC limit by $2,748,000. The Company is confident the asset is secure based upon our history with and the stability of the institution.

Accounts Receivable

The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. The Company records an allowance for doubtful accounts that is based on historical trends, customer knowledge, any known disputes, and the aging of the accounts receivable balances combined with management’s estimate of future potential recoverability. Receivables are written off against the allowance after all attempts to collect a receivable have failed. The Company believes its allowance for doubtful accounts as of September 30, 2014 and 2013 are adequate, but actual write-offs could exceed the recorded allowance. At September 30, 2014 and 2013, the Company’s allowance for doubtful accounts totaled $41,000, and $10,000, respectively. During the year ended September 30, 2014 and September 30, 2013 the value of accounts written-off to the reserve were approximately $12,000 and $0 respectively.

Property, Equipment and Depreciation

Property and equipment are stated at cost. Depreciation is calculated using the straight-line method over the estimated useful lives of the related assets, which range from three to forty years. Expenditures for additions and improvements are capitalized, while repairs and maintenance costs are expensed as incurred. The cost and related accumulated depreciation of property and equipment sold or otherwise disposed of are removed from the accounts and any gain or loss is recorded in the year of disposal.

Website development costs

The Company recognized the costs associated with developing a website in accordance with ASC 350-50 “Website Development Cost”. The website development costs are divided into three stages, planning, development and production. The development stage can further be classified as application and infrastructure development, graphics development and content development. In short, website development cost for internal use should be capitalized except content input and data conversion costs in content development stage.

Costs associated with the website consist primarily of website development costs paid to third parties. These capitalized costs will be amortized based on their estimated useful life over three years upon the website becoming operational. All capitalized web development cost are captured in property and equipment.

Fair Value of Financial Instruments

The carrying amounts of cash, accounts and notes receivable, prepaid expenses, property and equipment, intangible assets, deposits, and current liabilities approximate fair value because of the short-term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment, and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect these estimates. The Company does not hold or issue financial instruments for trading purposes, nor does it utilize derivative instruments.

The FASB Accounting Standards Codification (“ASC”) 825, Financial Instruments, clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. It also requires disclosure about how fair value is determined for assets and liabilities and establishes a hierarchy for which these assets and liabilities must be grouped, based on significant levels of inputs as follows:

Level 1: Quoted prices in active markets for identical assets or liabilities.

Level 2: Quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability.

Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement.

The carrying value of financial assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. The Company had no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared.



Long-Lived Assets

The Company’s long-lived assets consisted of property and equipment, and intangible assets are reviewed for impairment in accordance with the guidance of the FASB Topic ASC 360, Property, Plant, and Equipment, and FASB ASC Topic 205, Presentation of Financial Statements. The Company tests for impairment losses on long-lived assets used in operations whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset. If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. Impairment evaluations involve management’s estimates on asset useful lives and future cash flows. Actual useful lives and cash flows could be different from those estimated by management which could have a material effect on our reporting results and financial positions. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary. However, there can be no assurances that demand for the Company’s products or services will continue, which could result in an impairment of long-lived assets in the future.

Revenue Recognition

Revenue is recognized on an accrual basis after services have been performed under contract terms, the service price to the client is fixed or determinable, and collectability is reasonably assured.

Since these franchises are primarily a mobile concept and do not require finding locations or construction, the franchisees can begin operations as soon as they leave training. The franchise fees are fully collectible and nonrefundable as of the date of the signing of the franchise agreement, but the franchise fees are not recognized as revenue until initial training has been completed and when substantially all of the services required by the franchise agreement have been fulfilled by the Company in accordance with ASC Topic 952-605 Revenue Recognition-Franchisor. Royalties and marketing fees are recognized as earned.

As of September 30, 2014 and 2013 the Company had $0 and $35,900 respectively in unearned revenue for franchise fees collected but not yet earned per the revenue recognition policy.

Advertising Costs

Advertising costs are expensed as incurred. The Company incurred advertising costs for the years ended September 30, 2014 and 2013 of approximately $920,000 and $445,000, respectively.

Income Taxes

The provision for income taxes, income taxes payable and deferred income taxes are determined using the asset and liability method. Deferred tax assets and liabilities are determined based on temporary differences between the financial carrying amounts and the tax basis of assets and liabilities using enacted tax rates in effect in the years in which the temporary differences are expected to reverse. On a periodic basis, the Company assesses the probability that its net deferred tax assets, if any, will be recovered. If after evaluating all of the positive and negative evidence, a conclusion is made that it is more likely than not that some portion or all of the net deferred tax assets will not be recovered, a valuation allowance is provided by a charge to tax expense to reserve the portion of the deferred tax assets which are not expected to be realized.

The Company reviews its filing positions for all open tax years in all U.S. federal and state jurisdictions where the Company is required to file.

When there are uncertainties related to potential income tax benefits, in order to qualify for recognition, the position the Company takes has to have at least a “more likely than not” chance of being sustained (based on the position’s technical merits) upon challenge by the respective authorities. The term “more likely than not” means a likelihood of more than 50 percent. Otherwise, the Company may not recognize any of the potential tax benefit associated with the position. The Company recognizes a benefit for a tax position that meets the “more likely than not” criterion at the largest amount of tax benefit that is greater than 50 percent likely of being realized upon its effective resolution. Unrecognized tax benefits involve management’s judgment regarding the likelihood of the benefit being sustained. The final resolution of uncertain tax positions could result in adjustments to recorded amounts and may affect our results of operations, financial position and cash flows.

The Company’s policy is to recognize interest and/or penalties related to income tax matters in income tax expense. The Company had no accrual for interest or penalties at September 30, 2014 and September 30 2013, respectively, and has not recognized interest and/or penalties during the years ended September 30, 2014 and September 30, 2013, respectively, since there are no material unrecognized tax benefits. Management believes no material change to the amount of unrecognized tax benefits will occur within in the next 12 months.

The tax years subject to examination by major tax jurisdictions include the years 2011 and forward by the U.S. Internal Revenue Service, and the years 2010 and forward for various states.

Net earnings (loss) per share

ASC 260-10-45, “Earnings Per Share”, requires presentation of "basic" and "diluted" earnings per share on the face of the statements of operations for all entities with complex capital structures. Basic earnings per share are computed by dividing net income by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted during the period. Dilutive securities having an anti-dilutive effect on diluted earnings per share are excluded from the calculation.

Stock-based compensation

The Company accounts for employee and non-employee stock awards under ASC 718, Compensation – Stock Compensation, whereby equity instruments issued to employees for services are recorded based on the fair value of the instrument issued and those issued to non-employees are recorded based on the fair value of the consideration received or the fair value of the equity instrument, whichever is more reliably measurable.

Recent accounting pronouncements

In July 2013, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists(ASU 2013-11), to require that in certain cases, an unrecognized tax benefit, or portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward when such items exist in the same taxing jurisdiction. ASU 2013-11 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The Company does not believe the adoption of this standard will have a significant impact on the Company’s consolidated financial statements.

In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”), which amends the existing accounting standards for revenue recognition. ASU 2014-09 is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled when products are transferred to customers. ASU 2014-09 will be effective for the Company beginning in its first quarter of 2017. Early adoption is not permitted. The new revenue standard may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. The Company is currently evaluating the impact of adopting the new revenue standard on its consolidated financial statements.

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Consolidated Balance Sheets (Parenthetical) (USD $)

Sep. 30, 2014

Sep. 30, 2013

Current Assets:

Allowance for doubtful accounts $ 41,000 $ 10,000

Accumulated depreciation $ 98,238 $ 60,073

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Commitments and Contingencies
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

11. Commitments and Contingencies
Lease Commitments

The Company entered into a Business Lease with Village Square at Palencia in July 2014, to lease unit 103B, Office Space 2, located at 701 Market Street, St. Augustine, Florida. The contract period is beginning August 1, 2014 and ending July 31, 2017. The monthly rent is $950.00.

The Company entered into a Business Lease with Village Square at Palencia in July 2014, to lease unit 114 located at 701 Market Street, St. Augustine, Florida. The contract period is beginning July 1, 2014 and ending June 15, 2019. The monthly rent is $1,425.00.

The following table summarizes the Company’s contractual lease obligations as of September 30, 2014:

2015 2016 2017 Total

Lease of office space 28,500 28,500 26,600 $ 83,600

Rent expense was $18,106 and $49,131, respectively, for the years ended September 30, 2014 and 2013.

Legal

On September 27, 2013, BFK Franchise Company LLC was named as a co-defendant in a Complaint filed by a Franchisee in Nevada who had purchased three existing Las Vegas territories from other Franchisees. In December of 2013, without any further legal process, BFK Franchise Company LLC entered into a settlement with the Nevada Franchisee to purchase the three Las Vegas territories for $95,000. At the end of the fiscal year September 30, 2014 the outstanding balance of the note was $55,000. This obligation will be satisfied during the next 11 months.

The Company was involved in arbitration with Sew Fun, LLC (SFLLC), from which the Company previously purchased intellectual property to establish a new sewing franchise concept. On January 23, 2015 the Company and SFLLC entered into a settlement agreement in which the parties agreed to the following:

1. As of January 1, 2015, all prior agreements between the parties are terminated and there is no further financial obligations between the parties.

2. By February 22, 2015, the trademarks “Sew Fun Parties” and “Sewing Lounge” will be reassigned to SFLLC. The trademark “Sew Fun Studios” will be retained by the Company.

3. No later than February 22, 2015, the Company will issue to the controlling person of SFLLC 85,000 shares of the Company’s common stock in satisfaction of all monetary claims.

4. No later than February 22, 2015, the Company will cooperate in taking steps to remove all legends and/or restrictions on the right to sell the 35,000 shares of the Company’s common stock (issued in December 2012 to the controlling person of SFLLC), or the 85,000 shares of the Company’s common stock referred to above.

5. By January 28, 2015, the Company will transfer the domain names “SEWFUNPARTIES.COM” and “SEWFUNPARTIES.NET” to SFLLC and will take reasonable steps to release the Facebook account “SEW FUN PARTIES AND MORE”.

As the events related to this settlement were known as of September 30, 2014, pursuant to ASC Topic 855 – Subsequent Events, the Company has accrued the estimated fair market value of the 85,000 shares of common stock to be issued pursuant to this legal settlement under “Legal Settlement” in the accompanying balance sheet at September 30, 2014. The estimated market value of the shares of common stock was $106,250 based on the trading price of the Company’s common stock on the date of the settlement and is recorded under legal settlements in the accompanying statement of income as of September 30, 2014.

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Document and Entity Information (USD $)
12 Months Ended

Sep. 30, 2014

Dec. 29, 2014

Mar. 31, 2014

Document And Entity Information

Entity Registrant Name CREATIVE LEARNING Corp

Entity Central Index Key 0001394638

Document Type 10-K

Document Period End Date Sep. 30, 2014

Amendment Flag true

Amendment Description

This Amendment No. 1 to Form 10-K (this “Amendment”) amends the Annual Report on Form 10-K for the fiscal year ended September 30, 2014 (the “2014 Form 10-K”) originally filed on January 14, 2015 (the “Original Filing”) by Creative Learning Corporation, a Delaware corporation (“Creative Learning,” the “Company,” “we,” or “us”). On January 14, 2015, the Company filed its Annual Report on Form 10-K for the year ended September 30, 2014, but mistakenly did not realize it did not have proper authority from its independent auditors to file the Annual Report. As a result, the Company deems the Original Filing to be non-compliant and is filing this First Amended Annual Report on Form 10-K/A with proper authorization to file from its independent auditors.

The following have been updated subsequent from the original files: 1. Item 3 – Legal Proceedings, 2. Item 7 – Management Discussion and Analysis of Financial Condition and Results of Operations, 3. Item 8 – Financial Statements and Supplementary Data, 4. Footnote 11 – Commitments and Contingencies – Legal, 5. Footnote 12 – Income Tax, 6. Footnote 13 – Earnings per Share, 7. Footnote 14 – Subsequent Events, 8. Consolidated Balance Sheet, 9. Consolidated Statements of Income, 10. Consolidated Statements of Cash Flow, and 11. Consolidated Statements of Stockholders’ Equity.

Except as described above, no other changes have been made to the Original Filing.

Current Fiscal Year End Date --09-30

Is Entity a Well-known Seasoned Issuer? No

Is Entity a Voluntary Filer? No

Is Entity's Reporting Status Current? Yes

Entity Filer Category Smaller Reporting Company

Entity Public Float $ 35,901,000dei_EntityPublicFloat

Entity Common Stock, Shares Outstanding 11,829,409dei_EntityCommonStockSharesOutstanding

Document Fiscal Period Focus FY

Document Fiscal Year Focus 2014

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Income Taxes
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

12. Income Taxes
The provision for income taxes, income taxes payable and deferred income taxes are determined using the asset and liability method. Deferred tax assets and liabilities are determined based on temporary differences between the financial carrying amounts and the tax basis of assets and liabilities using enacted tax rates in effect in the years in which the temporary differences are expected to reverse. On a periodic basis, the Company assesses the probability that its net deferred tax assets, if any, will be recovered. If after evaluating all of the positive and negative evidence, a conclusion is made that it is more likely than not that some portion or all of the net deferred tax assets will not be recovered, a valuation allowance is provided by a charge to tax expense to reserve the portion of the deferred tax assets which are not expected to be realized.

The Company reviews its filing positions for all open tax years in all U.S. federal and state jurisdictions where the Company is required to file.

When there are uncertainties related to potential income tax benefits, in order to qualify for recognition, the position the Company takes has to have at least a “more likely than not” chance of being sustained (based on the position’s technical merits) upon challenge by the respective authorities. The term “more likely than not” means a

likelihood of more than 50 percent. Otherwise, the Company may not recognize any of the potential tax benefit associated with the position. The Company recognizes a benefit for a tax position that meets the “more likely than not” criterion at the largest amount of tax benefit that is greater than 50 percent likely of being realized upon its effective resolution. Unrecognized tax benefits involve management’s judgment regarding the likelihood of the benefit being sustained. The final resolution of uncertain tax positions could result in adjustments to recorded amounts and may affect our results of operations, financial position and cash flows.

The Company’s policy is to recognize interest and/or penalties related to income tax matters in income tax expense. The Company had no accrual for interest or penalties at September 30, 2014 and September 30, 2013, respectively, and has not recognized interest and/or penalties during the years ended September 30, 2014 and September 30, 2013, respectively, since there are no material unrecognized tax benefits. Management believes no material change to the amount of unrecognized tax benefits will occur within in the next 12 months.

The tax years subject to examination by major tax jurisdictions include the years 2010 and forward by the U.S. Internal Revenue Service, and the years 2009 and forward for various states.

September 30, September 30,

2014 2013

Deferred tax assets:

Short-term $ 48,723 $ 1,058

Long-term -0- -0-

Total deferred tax asset $ 48,723 $ 1,058

Deferred tax liabilities:

Short-term $ (27,780 ) $ -0-

Long-term -0- -0-

Total deferred tax liabilities $ (27,780 ) $ -0-

Total deferred tax assets 48,723 1,058

Net deferred tax assets (liability) $ 20,943 $ 1,058



The types of temporary differences between the tax basis of assets and their financial reporting amounts that give rise to a significant portion of the deferred assets and liabilities are as follows:

September 30, 2014 September 30, 2013

Temporary Tax Temporary Tax

Difference Effect Difference Effect

Deferred tax assets:

Depreciation timing difference $ -0- $ -0- $ 3,084 $ 1,058

Allowance for bad debt 41,000 16,195 -0- -0-

Florida income tax 82,350 32,528 -0- -0-

Total deferred tax asset 123,350 48,723 3,084 1,058

Deferred tax liabilities:

Depreciation timing difference (70,329 ) (27,780 ) -0- -0-

Total deferred liability (70,329 ) (27,780 ) -0- -0-

Net deferred tax asset $ 53,021 $ 20,943 $ 3,084 $ 1,058

The Income Tax expense for September 30, 2014, reflects the taxes due with taxable income of $1,416,506. The tax year ending September 30, 2013 included a $907,000 NOL Carryforward with taxable income for the year of $64,000.

A current Income Tax Receivable is due for September 30, 2014 from the Federal Government and Florida State. This is the result of excess quarterly deposit made during the year.

The components of the provisions for income taxes for fiscal years 2014 and 2013 are as follows:

2014 2013

Current:

Federal $ 489,188 $ 10,884

State 82,822 2,247

Total current provision 572,010 13,131

Deferred:

Federal (20,943 ) (1,058 )

State - -

Total deferred provision (20,943 ) (1,058 )

Total provision $ 551,067 $ 12,073

The income tax provision differs from the amount which would result from the statutory federal income tax rate primarily as a result of state income taxes.

The income tax provision differs from that computed using the federal statutory rate applied to income before taxes as follows for fiscal years 2014 and 2013:

2014 2013

Amount % Amount %

Provision at statutory rates $ 459,964 35.10 % $ 10,884 17.13 %

State income tax, net of federal benefit 72,064 5.50 % 2,247 3.54 %

Other temporary items

Bad Debt (16,195 ) -1.24 % -

Florida income tax (32,528 ) -2.48 %

Depreciation 27,780 2.12 % (1,058 ) 1.70 %

Other permanent items

Total income tax provision $ 551,085 39.01 % $ 12,073 19.00 %

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Consolidated Statements of Income (USD $)
12 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Revenues

Initial franchise fees $ 5,787,058us-gaap_InitialFranchiseFees $ 3,700,221us-gaap_InitialFranchiseFees

Royalties fees 1,845,530us-gaap_LicenseAndMaintenanceRevenue 995,900us-gaap_LicenseAndMaintenanceRevenue

Corporate Creativity Center Sales 78,218CLCN_CorporateCreativityCenterSales 124,598CLCN_CorporateCreativityCenterSales

Total revenues 7,710,806us-gaap_Revenues 4,820,719us-gaap_Revenues

Operating expenses:

Franchise consulting and commissions - related parties 616,061 746,226

Franchise consulting and commissions - Other 1,698,359 976,776

Franchise training and expenses 502,661CLCN_FranchiseTrainingAndExpensesOther 272,125CLCN_FranchiseTrainingAndExpensesOther

Salaries and payroll taxes 1,104,738us-gaap_SalariesAndWages 539,982us-gaap_SalariesAndWages

Advertising 917,429us-gaap_AdvertisingExpense 455,108us-gaap_AdvertisingExpense

Professional fees 265,742us-gaap_ProfessionalFees 97,886us-gaap_ProfessionalFees

Office expense 295,039us-gaap_OtherGeneralExpense 158,964us-gaap_OtherGeneralExpense

Depreciation 39,915us-gaap_Depreciation 30,267us-gaap_Depreciation

Stock-based compensation 56,630us-gaap_ShareBasedCompensation 108,280us-gaap_ShareBasedCompensation

General and administrative expenses 820,540us-gaap_GeneralAndAdministrativeExpense 389,348us-gaap_GeneralAndAdministrativeExpense

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Income from operations 1,393,692us-gaap_OperatingIncomeLoss 1,045,757us-gaap_OperatingIncomeLoss

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Gain on sale of intangible assets 18,335

Loss on disposal of property and equipment (56,629)

Legal settlement (106,250)us-gaap_LitigationSettlementExpense

Other income (expense) 61,563us-gaap_OtherNonoperatingIncome (80,846)us-gaap_OtherNonoperatingIncome

Total Other Income (expense) (83,436)us-gaap_NonoperatingIncomeExpense (85,728)us-gaap_NonoperatingIncomeExpense

Income before provision for income taxes 1,310,256 960,029

Provision for income taxes (Note 12) 511,085us-gaap_IncomeTaxExpenseBenefit 12,073us-gaap_IncomeTaxExpenseBenefit

Net income $ 799,171us-gaap_ProfitLoss $ 947,956us-gaap_ProfitLoss

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Basic Weighted average number of common shares outstanding 11,812,861 11,675,102

Diluted $ 0.07us-gaap_EarningsPerShareDiluted $ 0.08us-gaap_EarningsPerShareDiluted

Diluted Weighted average number of common shares outstanding 11,870,018 11,678,873

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Accrued Marketing Fund
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

6. Accrued Marketing Fund
Per the terms of the franchise agreements, the Company collects 2% of franchisee’s gross revenues for a marketing fund, managed by the Company, to allocate towards national branding of the Company’s concepts to benefit the franchisees.

The marketing fund amounts are accounted for as a liability on the balance sheet and the actual collections are deposited into a marketing fund bank account. Expenses pertaining to the marketing fund activities are paid from the marketing fund and reduce the liability account.

As of September 30, 2014 and 2013, the accrued marketing fund liability balances were $180,009 and $100,754 respectively.

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Notes and Other Receivables
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

5. Notes and Other Receivables
In July of 2013, the Company issued a $70,000 loan to a related party company, personally guaranteed by the related party, at 6% interest, monthly interest only payments and fully due and payable by July 1, 2015. The Note is convertible up to the maturity date to unrestricted shares in the related party company for any unpaid balance at $0.35 per share. As of September 30, 2014 the $70,000, per the agreement is outstanding.

At September 30, 2014 and 2013 respectively, the Company held certain other receivables totaling $194,088 and $131,792 respectively for extended payment terms of franchise fees, generally non-interest bearing notes with monthly payments, payable within one to two years, and Foreign Tax Credits at September 30, 2014 of $22,729.

2015 2016 Total

Payment schedules for Notes And Other Receivables $ 126,339 $ 67,749 $ 194,088

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Property and Equipment (Tables)
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

Property and Equipment
Property and equipment consisted of the following:

Year End Year End

September 30, September 30,

Description 2014 2013

Equipment $ 44,930 $ 33,109

Furniture & Fixtures 75,351 57,654

Property Improvement 233,615 233,615

Software 30,558 30,558

Total Depreciable Assets $ 384,454 $ 354,936

Accumulated Depreciation (98,238 ) (60,073 )

NBV Fixed Assets $ 286,216 $ 294,863

Work In Progress (1) 36,443 -

$ 322,659 $ 294,863

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Earnings Per Share
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

13. Earnings Per Share
FASB ASC Topic 260, Earnings Per Share, requires a reconciliation of the numerator denominator of the basic and diluted earnings (loss) per share (EPS) computations.

Basic earnings per share are computed by dividing the net earnings available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares are dilutive. Dilutive common stock equivalents at September 30, 2014 were stock options and stock to be issued under accrued stock based compensation. Dilutive common stock equivalents at September 30, 2013 were stock options.

The following table sets for the computation of basic and diluted net income (loss) per share:

Year ended

September 30

2014 2013

Net income attributed to common stockholders $ 799,171 $ 947,956

Basic weighted average outstanding shares of common stock 11,812,861 11,675,102

Dilutive effect of common stock equivalents (options of 50,252 and stock of 6,905) as of September 30, 2014. 57,157 3,771

Dilutive weighted average common stock equivalents 11,870,018 11,678,873

Net earnings per share of common stock Basic $ 0.07 $ 0.08

Net earnings per share of common stock Diluted $ 0.07 $ 0.08

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Stock Options and Warrants
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

9. Stock Options and Warrants
Employee stock options

The Company accounts for employee stock options under ASC 718, Compensation – Stock Compensation, whereby option costs are recorded based on the Black-Scholes option pricing model. Unless otherwise provided for, the Company covers option exercises by issuing new shares.

On July 1, 2013, the Company issued 50,000 common stock purchase options (25,000 each to an employee and to an officer/director), allowing the holders to purchase one share of common stock per option, exercisable at $.60 per share with an expiration date of December 31, 2015. At September 30, 2014 these share options were still outstanding. The fair value of the option grants were estimated on the date of grant using the Black-Scholes option pricing model.

On February 3, 2014, the Company issued 70,000 common stock purchase options (20,000 each to two officers and 10,000 each to three employees) allowing the holders to purchase one share of common stock per option, exercisable at $1.55 per share with an expiration date of December 31, 2016. These options were fully vested on October 1, 2014. At September 30, 2014 these share options were still outstanding. The fair value of the options grants were estimated on the date of grant using the Black-Scholes option pricing model. The company incurred and recorded compensation expense of $56,630 for the year ended September 30, 2014 and $6,613 for the year ended September 30, 2013.

Description Number of
Shares Weighted
Average Exercise
Price Expiration
Date Aggregate
Intrinsic
Value

Outstanding October 1, 2012 - -

Granted July 1, 2013 50,000 0.60 12/31/15 $ -

Outstanding 09/30/2013 50,000 0.60 $ -

Granted February 3, 2014 70,000 1.55 12/31/16 $ -

Outstanding 09/30/2014 120,000 1.15 -

Exercisable at September 30, 2014 50,000

Expected to vest at September 30, 2014 120,000

The Company recognized stock compensation expense as follows:

Year Ended Year Ended

September 30 September 30

2014 2013

Stock Option Expense $ 56,630 $ 6,613



No additional stock based compensation is to be recognized on these stock options.

The fair value of the options granted during the various periods was estimated at the date of grant using the Black-Scholes option-pricing model and the following assumptions:

2014 2013

Year Options were granted

Market value of stock on grant date $ 1.55 $ 0.60

Risk-free interest rate .30 % .61 %

Dividend Yield 0 % 0 %

Volatility Factor 100 % 36 %

Weighted average expected life 2 years 2 years

Expected forfeiture rate 0 % 0 %

Fair value is generally based on independent sources such as quoted market prices or dealer price quotations. To the extent certain financial instruments trade infrequently or are non-marketable securities, they may not have readily determinable fair values. The Company estimated the fair value of the options using a Black Scholes option pricing model and available information that management deems most relevant. The stock price is the closing price of the Company’s stock on the valuation date; the risk free interest rate is based on the U.S. Government Securities rate for 2 year maturities on the date of issuance; the volatility is a statistical measure (standard deviation) of the tendency of the Company’s stock price to change over time; the exercise price is the price at which the Options can be purchased by exercising prior to its expiration; the dividend yield is not applicable due to the Company not intending to declare dividends; the contractual life is based on the average exercise period of the Options; and the fair market value is value of the options based on the Black Scholes model on the valuation date.

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Notes Payable
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

7. Notes Payable
Note dated September 2012

In September of 2012, the Company issued a non-interest bearing promissory note of $40,000 to a related party for consulting services payable by issuance of 40,000 shares of the Company’s common stock. As of September 30, 2014 and 2013, the remaining balance on this promissory note was $0 and $20,000, respectively. During the year ended September 30, 2013, payments of $20,000 were made with the issuance of common stock. During the year ended September 30, 2014, payments of $20,000 cash were made.

Deferred commission note payable

As of September 30, 2014 and September 30, 2013, the Company owed respectively $2,225 and $8,857 in deferred commission payments, non-interest bearing, payable in monthly payments, on deferred payment schedules related to extended payment terms of Franchise Fees.

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Common Stock Issuances
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

8. Common Stock Issuances
During the year ended September 30, 2013, the Company issued 20,000 shares of its common stock for partial payment of a promissory note to a related party at the stated price valued at $20,000 at the stated price in the promissory note of $1.00 per share.

During the year ended September 30, 2013, the Company had two issuances of 35,000 and 10,000 shares of its common stock related to the acquisition of a third Franchise concept valued at $17,500 or $0.50 per share and $5,800 or $0.58 per share, respectively.

During the year ended September 30, 2013, the Company had three issuances of 35,000, 5,000 and 15,000 shares of its common stock in exchange for consulting services, valued at $21,000, $3,000 and $9,000, respectively, or at $0.60 per share.

During the year ended September 30, 2013, the Company, as a gesture of good will, issued 66,667 shares of its common stock to an individual investor who had purchased stock in a prior year in a pass through arrangement with a third party company that did not fulfill their commitment to transfer the stock. It was determined there was no recourse with the third party company, and the shares were issued at a Fair Market Value of $38,667 or $0.58 per share. Related to this transaction, an adjustment was made to the Company issued share count of an additional 66,667 shares that were also issued to the third party company in the prior year in error. The Company was awaiting their return and cancellation. Without recourse with the third party company, these 66,667 shares were recorded at a fair value of $30,000 or $0.45 per share based on the value on the date of the original issue.

On June 23, 2014, the Company agreed to issue 60,000 shares, over several quarters, of its common stock for payment relating to a commissions earned for Master Franchise sales at such date. The total value of the 60,000 shares at the date of the agreement was $147,600 (60,000 shares times the fair value of $2.46 per share). The Company recorded the full fare value to Commission Expense and recorded a liability under accrued stock based compensation in the accompanying consolidated statement balance sheet. The first 20,000 shares were issued on July 29, 2014 with the respective $49,200 being re-classed to common stock and additional paid in capital with remaining balance of $98,400 recorded under accrued stock based compensation at September 30, 2014.

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Franchise Operations
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

10. Franchise Operations
The Company currently supports independently owned franchises located in 43 states, 9 Canadian provinces and 31 other countries. Following is a summary of the annual franchise activity:

BFK Franchise Company LLC

September 30

2014 2013

Franchises in Operation - beginning of year 380 210

Franchises sold during the year 210 175

Franchises cancelled, terminated or repurchased during the year (6 ) (5 )

Franchises in operation - end of year 584 380

CI Franchise Company LLC

September 30

2014 2013

Franchises in Operation - beginning of year 15 -

Franchises sold during the year 21 15

Franchises cancelled, terminated or repurchased during the year (2 ) -

Franchises in operation - end of year 34 15

Franchises are required to pay the Company an initial franchise fee, royalty fees and a marketing fee. The marketing fee is 2% of gross sales, and the current royalty fee is 7% of gross sales. A limited number of earlier agreements set the royalty fee at 5% if they opened a Creativity Center, but is not in the current agreements.

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Property and Equipment (Details Narrative) (USD $)
12 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Property And Equipment Details Narrative

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Income Taxes (Details 2) (USD $)
12 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Current:

Federal $ 459,964us-gaap_CurrentFederalTaxExpenseBenefit $ 10,884us-gaap_CurrentFederalTaxExpenseBenefit

State 72,064 2,247

Total current provision 532,028us-gaap_CurrentIncomeTaxExpenseBenefit 13,131us-gaap_CurrentIncomeTaxExpenseBenefit

Deferred:

Federal (20,943) (1,058)

State

Total deferred provision (20,943)us-gaap_DeferredIncomeTaxExpenseBenefit (1,058)us-gaap_DeferredIncomeTaxExpenseBenefit

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Nature of Organization and Summary of Significant Accounting Policies (Policies)
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

Nature of Organization
Creative Learning Corporation (“CLC” or the “Company”), formerly B2 Health, Inc., was incorporated March 8, 2006 in the State of Delaware. BFK Franchise Company LLC (“BFKF”) was formed in the State of Nevada on May 19, 2009. Effective July 2, 2010, CLC was acquired by BFKF in a transaction classified as a reverse acquisition. CLC concurrently changed its name from B2 Health, Inc. to Creative Learning Corporation. The financial statements represent the activity of BFKF from May 19, 2009 forward, and the consolidated activity of BFKF and CLC from July 2, 2010 forward. BFKF and CLC are hereinafter referred to collectively as the "Company".

In addition to the accounts of CLC and BFKF, the accompanying consolidated financial statements include the accounts of CLC’s subsidiaries, BFK Development Company LLC (“BFKD”) from November 25, 2009 (BFKD’s inception) forward, CI Franchise Company LLC (“CI”) from September 14, 2012 (CI’s inception) forward, and Sew Fun Franchise Company LLC (SF) from January 8, 2013 (SF’s inception) forward.

The registration statements for BFK Development Company LLC, CI Franchise Company LLC, and Sew Fun Franchise Company LLC do not have a termination date associated with the Life of the Organizations. Each of the above listed LLC’s has a single member, controlled 100% by the Company.

BFKF held a 50% ownership interest in BFKD from November 25, 2009 through October 2, 2010. On October 3, 2010, the BFKF acquired the 50% noncontrolling interest in BFKD. Immediately following the acquisition of the noncontrolling interest, BFKF transferred its 100% interest in BFKD to CLC.

Creative Learning Corporation operates wholly owned subsidiaries BFK FRANCHISE COMPANY, LLC, CI FRANCHISE COMPANY, LLC AND SEW FUN FRANCHISE COMPANY, LLC under the trade names Bricks 4 Kidz®, Challenge Island®, and Sew Fun Studios™ respectively, that offer children's enrichment and education franchises.

Basis of Presentation
This summary of significant accounting policies is presented to assist the reader in understanding and evaluating the Company’s financial statements. The financial statements and notes are representation of the Company’s management, which is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the financial statements.

The Company uses the accrual basis of accounting and is presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The Company believes that the disclosures made are adequate to make the information presented not misleading. The information reflects all adjustments that, in the opinion of management, are necessary for a fair presentation of the financial position and results of operations for the periods set forth herein.

Principles of Consolidation
The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation.

Variable Interest Entity
The Company follows the guidelines in FASB Codification of ASC 810 “Consolidation” which indicates "a legal entity that is deemed to be a business need not be evaluated by a reporting entity to determine if the legal entity is a Variable Interest Entity (“VIE")” unless any one of four conditions exist:

- The reporting entity, its related parties, or both participated significantly in the design or redesign of the legal entity;

- The legal entity is designed so that substantially all of its activities involve or are conducted on behalf of the reporting entity and its related parties;

- The reporting entity and its related parties provide more than half of the total of the equity, subordinated debt, and other forms of subordinated financial support to the legal entity; or

- The activities of the legal entity are primarily related to the securitizations or other forms of asset-backed financings or single-lessee leasing arrangements.

A VIE is an entity that either (a) has insufficient equity to permit the entity to finance its activities without additional subordinated financial support or (b) has equity investors who lack the characteristics of a controlling financial interest. A VIE is consolidated by its primary beneficiary. The primary beneficiary has both the power to direct the activities that most significantly impact the entity’s economic performance and the obligation to absorb losses or the right to receive benefits from the entity that could potentially be significant to the VIE. If we determine that we have operating power and the obligation to absorb losses or receive benefits, we consolidate the VIE as the primary beneficiary, and if not, we do not consolidate. The Company has not identified any VIEs as of September 30, 2014.

Fiscal Year
The Company operates on a September 30 fiscal year-end.

Related Parties
A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party.

Use of Estimates
The preparation of financial statements in accordance with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of financial statements and the reported amounts of revenues and expenses during the reporting period. The more significant estimates and assumptions made by management include allowance for doubtful accounts, allowance for deferred tax assets, depreciation of property and equipment, amortization of intangible assets, fair market value of equity instruments. Actual results could differ from those estimates as the current economic environment has increased the degree of uncertainty inherent in these estimates and assumptions.

Cash and cash equivalents
The Company considers all highly liquid securities with original maturities of three months or less when acquired, to be cash equivalents. We had no cash equivalents at September 30, 2014 and 2013.The Company had cash of $3,061,458 and $2,004,947 as of September 30, 2014 and 2013, respectively.

The Company has restricted cash of $180,009 at September 30, 2014 and $100,754 at September 30, 2013 associated with a marketing funds collected from the franchisee’s. Per the franchise agreements a marketing fund of 2% of revenues is collected and held for promotion of the brand. (see note 6)

The Company has one operating account with Wells Fargo that exceed the $250,000 FDIC limit by $2,748,000. The Company is confident the asset is secure based upon our history with and the stability of the institution.

Accounts receivable
The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. The Company records an allowance for doubtful accounts that is based on historical trends, customer knowledge, any known disputes, and the aging of the accounts receivable balances combined with management’s estimate of future potential recoverability. Receivables are written off against the allowance after all attempts to collect a receivable have failed. The Company believes its allowance for doubtful accounts as of September 30, 2014 and 2013 are adequate, but actual write-offs could exceed the recorded allowance. At September 30, 2014 and 2013, the Company’s allowance for doubtful accounts totaled $41,000, and $10,000, respectively. During the year ended September 30, 2014 and September 30, 2013 the value of accounts written-off to the reserve were approximately $12,000 and $0 respectively.

Property, Equipment and Depreciation
Property and equipment are stated at cost. Depreciation is calculated using the straight-line method over the estimated useful lives of the related assets, which range from three to forty years. Expenditures for additions and improvements are capitalized, while repairs and maintenance costs are expensed as incurred. The cost and related accumulated depreciation of property and equipment sold or otherwise disposed of are removed from the accounts and any gain or loss is recorded in the year of disposal.

Website development costs
The Company recognized the costs associated with developing a website in accordance with ASC 350-50 “Website Development Cost”. The website development costs are divided into three stages, planning, development and production. The development stage can further be classified as application and infrastructure development, graphics development and content development. In short, website development cost for internal use should be capitalized except content input and data conversion costs in content development stage.

Costs associated with the website consist primarily of website development costs paid to third parties. These capitalized costs will be amortized based on their estimated useful life over three years upon the website becoming operational. All capitalized web development cost are captured in property and equipment.

Fair Value of Financial Instruments
The carrying amounts of cash, accounts and notes receivable, prepaid expenses, property and equipment, intangible assets, deposits, and current liabilities approximate fair value because of the short-term maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment, and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect these estimates. The Company does not hold or issue financial instruments for trading purposes, nor does it utilize derivative instruments.

The FASB Accounting Standards Codification (“ASC”) 825, Financial Instruments, clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. It also requires disclosure about how fair value is determined for assets and liabilities and establishes a hierarchy for which these assets and liabilities must be grouped, based on significant levels of inputs as follows:

Level 1: Quoted prices in active markets for identical assets or liabilities.

Level 2: Quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability.

Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

The determination of where assets and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement.

The carrying value of financial assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. The Company had no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared.

Long-Lived Assets
The Company’s long-lived assets consisted of property and equipment, and intangible assets are reviewed for impairment in accordance with the guidance of the FASB Topic ASC 360, Property, Plant, and Equipment, and FASB ASC Topic 205, Presentation of Financial Statements. The Company tests for impairment losses on long-lived assets used in operations whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset. If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. Impairment evaluations involve management’s estimates on asset useful lives and future cash flows. Actual useful lives and cash flows could be different from those estimated by management which could have a material effect on our reporting results and financial positions. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary. However, there can be no assurances that demand for the Company’s products or services will continue, which could result in an impairment of long-lived assets in the future.

Revenue Recognition
Revenue is recognized on an accrual basis after services have been performed under contract terms, the service price to the client is fixed or determinable, and collectability is reasonably assured.

Since these franchises are primarily a mobile concept and do not require finding locations or construction, the franchisees can begin operations as soon as they leave training. The franchise fees are fully collectible and nonrefundable as of the date of the signing of the franchise agreement, but the franchise fees are not recognized as revenue until initial training has been completed and when substantially all of the services required by the franchise agreement have been fulfilled by the Company in accordance with ASC Topic 952-605 Revenue Recognition-Franchisor. Royalties and marketing fees are recognized as earned.

As of September 30, 2014 and 2013 the Company had $0 and $35,900 respectively in unearned revenue for franchise fees collected but not yet earned per the revenue recognition policy.

Advertising Costs
Advertising costs are expensed as incurred. The Company incurred advertising costs for the years ended September 30, 2014 and 2013 of approximately $920,000 and $445,000, respectively.

Income Taxes
The provision for income taxes, income taxes payable and deferred income taxes are determined using the asset and liability method. Deferred tax assets and liabilities are determined based on temporary differences between the financial carrying amounts and the tax basis of assets and liabilities using enacted tax rates in effect in the years in which the temporary differences are expected to reverse. On a periodic basis, the Company assesses the probability that its net deferred tax assets, if any, will be recovered. If after evaluating all of the positive and negative evidence, a conclusion is made that it is more likely than not that some portion or all of the net deferred tax assets will not be recovered, a valuation allowance is provided by a charge to tax expense to reserve the portion of the deferred tax assets which are not expected to be realized.

The Company reviews its filing positions for all open tax years in all U.S. federal and state jurisdictions where the Company is required to file.

When there are uncertainties related to potential income tax benefits, in order to qualify for recognition, the position the Company takes has to have at least a “more likely than not” chance of being sustained (based on the position’s technical merits) upon challenge by the respective authorities. The term “more likely than not” means a likelihood of more than 50 percent. Otherwise, the Company may not recognize any of the potential tax benefit associated with the position. The Company recognizes a benefit for a tax position that meets the “more likely than not” criterion at the largest amount of tax benefit that is greater than 50 percent likely of being realized upon its effective resolution. Unrecognized tax benefits involve management’s judgment regarding the likelihood of the benefit being sustained. The final resolution of uncertain tax positions could result in adjustments to recorded amounts and may affect our results of operations, financial position and cash flows.

The Company’s policy is to recognize interest and/or penalties related to income tax matters in income tax expense. The Company had no accrual for interest or penalties at September 30, 2014 and September 30 2013, respectively, and has not recognized interest and/or penalties during the years ended September 30, 2014 and September 30, 2013, respectively, since there are no material unrecognized tax benefits. Management believes no material change to the amount of unrecognized tax benefits will occur within in the next 12 months.

The tax years subject to examination by major tax jurisdictions include the years 2011 and forward by the U.S. Internal Revenue Service, and the years 2010 and forward for various states.

Net earnings (loss) per share
ASC 260-10-45, “Earnings Per Share”, requires presentation of "basic" and "diluted" earnings per share on the face of the statements of operations for all entities with complex capital structures. Basic earnings per share are computed by dividing net income by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted during the period. Dilutive securities having an anti-dilutive effect on diluted earnings per share are excluded from the calculation.

Stock-based compensation
The Company accounts for employee and non-employee stock awards under ASC 718, Compensation – Stock Compensation, whereby equity instruments issued to employees for services are recorded based on the fair value of the instrument issued and those issued to non-employees are recorded based on the fair value of the consideration received or the fair value of the equity instrument, whichever is more reliably measurable.

Recent accounting pronouncements
In July 2013, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists(ASU 2013-11), to require that in certain cases, an unrecognized tax benefit, or portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward when such items exist in the same taxing jurisdiction. ASU 2013-11 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The Company does not believe the adoption of this standard will have a significant impact on the Company’s consolidated financial statements.

In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”), which amends the existing accounting standards for revenue recognition. ASU 2014-09 is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled when products are transferred to customers. ASU 2014-09 will be effective for the Company beginning in its first quarter of 2017. Early adoption is not permitted. The new revenue standard may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. The Company is currently evaluating the impact of adopting the new revenue standard on its consolidated financial statements.

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Stock Options and Warrants (Tables)
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

Stock option activity
The company incurred and recorded compensation expense of $56,630 for the year ended September 30, 2014 and $6,613 for the year ended September 30, 2013.

Description Number of
Shares Weighted
Average Exercise
Price Expiration
Date Aggregate
Intrinsic
Value

Outstanding October 1, 2012 - -

Granted July 1, 2013 50,000 0.60 12/31/15 $ -

Outstanding 09/30/2013 50,000 0.60 $ -

Granted February 3, 2014 70,000 1.55 12/31/16 $ -

Outstanding 09/30/2014 120,000 1.15 -

Exercisable at September 30, 2014 50,000

Expected to vest at September 30, 2014 120,000

Stock compensation expense
The Company recognized stock compensation expense as follows:

Year Ended Year Ended

September 30 September 30

2014 2013

Stock Option Expense $ 56,630 $ 6,613

Black-Scholes option-pricing model
The value of the options granted during the various periods was estimated at the date of grant using the Black-Scholes option-pricing model and the following assumptions:

2014 2013

Year Options were granted

Market value of stock on grant date $ 1.55 $ 0.60

Risk-free interest rate .30 % .61 %

Dividend Yield 0 % 0 %

Volatility Factor 100 % 36 %

Weighted average expected life 2 years 2 years

Expected forfeiture rate 0 % 0 %

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Income Taxes (Details) (USD $)

Sep. 30, 2014

Sep. 30, 2013

Deferred tax assets:

Short-term $ 48,723us-gaap_DeferredTaxAssetsNetCurrent $ 1,058us-gaap_DeferredTaxAssetsNetCurrent

Long-term 0us-gaap_DeferredTaxAssetsNetNoncurrent 0us-gaap_DeferredTaxAssetsNetNoncurrent

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Short-term (5,550) 0

Long-term (22,230)

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Common Stock Issuances (Details Narrative) (USD $)
12 Months Ended

Sep. 30, 2013

Common stock issued for payment of a promissory note to a related party 20,000

Common stock issued for payment of a promissory note to a related party, Value $ 20,000

Common stock issued for payment of a promissory note to a related party, Price $ 1

First Issuance [Member]

Common stock issued to the acquisition of a third Franchise concept 35,000

Common stock issued to the acquisition of a third Franchise concept, Value 17,500

Common stock issued to the acquisition of a third Franchise concept, Price $ 0.50

Common stock issued for exchange for consulting services 35,000

Common stock issued for exchange for consulting services, Value 21,000

Common stock issued for exchange for consulting services, Price $ 0.60

Second Issuance [Member]

Common stock issued to the acquisition of a third Franchise concept 10,000

Common stock issued to the acquisition of a third Franchise concept, Value 5,800

Common stock issued to the acquisition of a third Franchise concept, Price $ 0.58

Common stock issued for exchange for consulting services 5,000

Common stock issued for exchange for consulting services, Value 3,000

Common stock issued for exchange for consulting services, Price $ 0.60

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Common stock issued for exchange for consulting services, Value $ 9,000

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Consolidated Statements of Cash Flows (USD $)
12 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Cash flows from operating activities:

Net income $ 799,171us-gaap_ProfitLoss $ 947,956us-gaap_ProfitLoss

Adjustments to reconcile net income to net cash provided by operating activities:

Depreciation 39,915us-gaap_DepreciationNonproduction 30,267us-gaap_DepreciationNonproduction

Change in allowance for doubtful accounts 31,000 11,036

Loss on disposal of property and equipment 56,629

Gain on sale of intangible assets (18,335)us-gaap_GainLossOnDispositionOfAssets1 (7,553)us-gaap_GainLossOnDispositionOfAssets1

Stock based compensation 56,630us-gaap_DividendsShareBasedCompensation

Stock based commission 147,600CLCN_StockBasedCommission

Write-off of materials purchased with legal settlement 26,300

Write-off of Note Receivable 23,000CLCN_WriteoffOfNoteReceivable

Compensatory equity issuances 108,280

Changes in operating assets and liabilities:

Restricted cash (79,255)

Accounts receivable (23,972) (125,703)

Prepaid expenses (7,024) 9,890

Income tax receivable (115,825)

Other receivables (37,396) (28,778)

Deposits 3,575us-gaap_IncreaseDecreaseInDeposits 17,619us-gaap_IncreaseDecreaseInDeposits

Deferred tax assets (47,665) (1,058)

Accounts payable - Related Parties (5,690)

Accounts payable - Third Parties 358,269 (2,363)

Payroll accruals (13,105)CLCN_IncreaseDecreaseInPayrollAccruals

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Accrued liabilities 1,228

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Accrued marketing funds 79,255 10,599

Deferred tax liabilities 27,780

Customer deposits (23,264) 72,501

Income tax payable (13,131) 13,131

Accrued expenses 35,900

Net cash provided by operating activities 1,311,812 1,115,952

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Acquisition of property and equipment (118,340) (25,991)

Acquisition of intangibles (10,000) (56,800)

Cash proceeds received on sale of Intangible assets 40,425

Issuance of notes receivable - related party (70,000)

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Cash, beginning of period less restricted cash of $100,754 1,904,193 1,041,786

Cash, end of period 3,061,458us-gaap_Cash 2,004,947us-gaap_Cash

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Cash paid during the period for: interest 455us-gaap_InterestPaid 4,882us-gaap_InterestPaid

Supplemental non-cash investing and financing activities:

Intangible assets acquired with common stock issued 23,300

Intangible assets acquired in legal settlement 62,700

Intangible assets acquired by assumption of accounts payable 4,774

Intangible assets sold with notes receivables 24,900

Equipment acquired in legal settlement 6,000CLCN_EquipmentAcquiredInLegalSettlement

Materials acquired in legal settlement 26,300CLCN_MaterialsAcquiredInLegalSettlement

Common stock issued to settle note payable 20,000

Reclassification of prepaid expenses $ 15,618CLCN_ReclassificationOfPrepaidExpenses

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Intangible Assets
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

4. Intangible Assets
As of September 30, 2014, the Company had $125,754 of intangible assets, consisting of a second and a third franchise concept and trademarks for $25,250 and $23,300, respectively, under developing subsidiaries called CI Franchise Company LLC (Challenge Island) and Sew Fun Franchise Company LLC. Also included is a net change of $30,484 as the result of the repurchase of three BKF franchises and sale of one BKF franchises in Nevada, Texas, and Missouri.

As of September 30, 2013, the Company had $95,270 of intangible assets, consisting of a second and a third franchise concept and trademarks for $25,250 and $23,300, respectively, under newly created subsidiaries called CI Franchise Company LLC (Challenge Island) and Sew Fun Franchise Company LLC, a $40,000 purchase of a Franchisee territory in Denver, and $6,720 for the purchase of a partial Franchisee Territory in Texas.

Balance October 1, 2012 46,720

Additions 48,550

Disposals -

Balance September 30, 2013 95,270

Additions 77,474

Disposals (46,990 )

Balance September 30, 2014 125,754

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Franchise Operations (Tables)
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

Franchise Operations
The Company currently supports independently owned franchises located in 43 states, 9 Canadian provinces and 31 other countries. Following is a summary of the annual franchise activity:

BFK Franchise Company LLC

September 30

2014 2013

Franchises in Operation - beginning of year 380 210

Franchises sold during the year 210 175

Franchises cancelled, terminated or repurchased during the year (6 ) (5 )

Franchises in operation - end of year 584 380

CI Franchise Company LLC

September 30

2014 2013

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-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.11)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Related Parties

-URI http://asc.fasb.org/extlink&oid=16382449

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Subsequent Events
12 Months Ended

Sep. 30, 2014

Notes to Financial Statements

14. Subsequent Events

We have evaluated the effects of all subsequent events from October 1, 2013 through the date the accompanying consolidated financial statements were available to be issued. Other that those set out above, there have been no subsequent events after September 30, 2014 for which disclosure is required.

On January 23, 2015 the Company entered a mediated settlement to satisfy all monetary claims between Sew Fun LLC (SF) and the Company. See Note 11 – Commitments and Contingencies - Legal for additional disclosure.

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- Definition

The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.

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Franchise Operations (Details)	12 Months Ended
Franchise Operations (Details)	Sep. 30, 2014	Sep. 30, 2013
BFK Franchise Company LLC [Member]
Franchises in operation - beginning of year	380	210
Franchises sold during the year	210	175
Franchises cancelled, terminated or repurchased during the year	(6)	(5)
Franchises in operation - end of year	584	380
CI Franchise Company LLC [Member]
Franchises in operation - beginning of year	15
Franchises sold during the year	21	15
Franchises cancelled, terminated or repurchased during the year	(2)
Franchises in operation - end of year	34	15

Property and Equipment (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Property And Equipment Details
Equipment	$ 44,930us-gaap_MachineryAndEquipmentGross	$ 33,109us-gaap_MachineryAndEquipmentGross
Furniture and Fixures	75,351us-gaap_FurnitureAndFixturesGross	57,654us-gaap_FurnitureAndFixturesGross
Property Improvement	233,615us-gaap_LeaseholdImprovementsGross	233,615us-gaap_LeaseholdImprovementsGross
Software	30,558	30,558
Total Depreciable Assets	384,454us-gaap_PropertyPlantAndEquipmentGross	354,936us-gaap_PropertyPlantAndEquipmentGross
Accumulated Depreciation	(98,238)	(60,073)
NBV Fixed Assets	286,216CLCN_NbvFixedAssets	294,863CLCN_NbvFixedAssets
Work In Progress	36,443
Net	$ 322,659us-gaap_PropertyPlantAndEquipmentNet	$ 294,863us-gaap_PropertyPlantAndEquipmentNet

Income Taxes (Details 1) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Deferred tax liabilities:
Net deferred tax asset	$ 48,723us-gaap_DeferredTaxAssetsNet	$ 1,058us-gaap_DeferredTaxAssetsNet
Temporary Difference [Member]
Deferred tax assets:
Depreciation timing difference	0	3,084
Allowance for bad debt	41,000	0
Florida income tax	82,350	0
Total deferred tax asset	123,350	3,084
Deferred tax liabilities:
Depreciation timing difference	(70,329)	0
Total deferred liability	(70,329)	0
Net deferred tax asset	53,021	3,084
Tax Effect [Member]
Deferred tax assets:
Depreciation timing difference	0	1,058
Allowance for bad debt	16,195	0
Florida income tax	32,528	0
Total deferred tax asset	48,723	1,058
Deferred tax liabilities:
Depreciation timing difference	(27,780)	0
Total deferred liability	(27,780)	0
Net deferred tax asset	$ 20,943	$ 1,058

Stock Options and Warrants (Details) (USD $)	12 Months Ended
Stock Options and Warrants (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Number of Shares
Outstanding at beginning of year	50,000
Granted July 1, 2013		50,000
Granted February 3, 2014	70,000
Outstanding at end of year	120,000	50,000
Exercisable at September 30, 2014	50,000
Expected to vest at September 30, 2014	120,000
Weighted Average Exercise Price
Outstanding at beginning of year	$ 0.60
Granted July 1, 2013		$ 0.60
Granted February 3, 2014	$ 1.55
Outstanding at end of year	$ 1.15	$ 0.60
Expiration Date
Granted July 1, 2013		2015-12-31
Granted February 3, 2014	2016-12-31
Aggregate Intrinsic Value
Aggregate intrinsic value of share outstanding
Granted July 1, 2013
Granted February 3, 2014
Aggregate intrinsic value of share outstanding

Notes and Other Receivables (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Notes to Financial Statements
Payment schedules for Notes And Other Receivables, 2015	$ 126,339
Payment schedules for Notes And Other Receivables, 2016	67,749
Payment schedules for Notes And Other Receivables	$ 194,088	$ 131,792

Income Taxes (Details 3) (USD $)	12 Months Ended
Income Taxes (Details 3) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Income Taxes Details 3
Provision at statutory rates	$ 459,964	$ 10,884
State income tax, net of federal benefit	72,064	2,247
Other temporary items
Bad Debt	(16,195)CLCN_IncomeTaxReconciliationBadDebt
Florida income tax	(32,528)
Depreciation	27,780	(1,058)
Other permanent items
Total income tax provision	$ 511,085CLCN_TotalIncomeTaxProvision	$ 12,073CLCN_TotalIncomeTaxProvision
Provision at statutory rates	35.10%	17.13%
State income tax, net of federal benefit	5.50%	3.54%
Other temporary items
Bad Debt	(1.24%)
Florida income tax	(2.48%)
Depreciation	2.12%	1.70%
Other permanent items
Total income tax provision	39.01%	19.00%

Commitments and Contingencies (Details) (USD $)	Sep. 30, 2014
Lease of office space
2015	$ 28,500
2016	28,500
2017	26,600
Total	$ 83,600

Stock Options and Warrants (Details 1) (USD $)	12 Months Ended
Stock Options and Warrants (Details 1) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Stock Options And Warrants Details 1
Stock Option Expense	$ 56,630us-gaap_StockOptionPlanExpense	$ 6,613us-gaap_StockOptionPlanExpense

Stock Options and Warrants (Details 2) (USD $)	12 Months Ended
Stock Options and Warrants (Details 2) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Stock Options And Warrants Details 2
Market value of stock on grant date	$ 1.55	$ 0.6
Risk-free interest rate	0.30%	0.61%
Dividend Yield	0.00%	0.00%
Volatility Factor	100.00%	36.00%
Weighted average expected life	2 years	2 years
Expected forfeiture rate	0.00%	0.00%

Nature of Organization and Summary of Significant Accounting Policies (Details Narrative) (USD $)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Nature Of Organization And Summary Of Significant Accounting Policies Details Narrative
Cash equivalents	$ 3,061,458us-gaap_CashEquivalentsAtCarryingValue	$ 2,004,947us-gaap_CashEquivalentsAtCarryingValue
Restricted cash	180,009	100,754
Allowance for doubtful accounts	41,000	10,000
Allowance for doubtful accounts written-off	12,000	0
Unearned revenue	0us-gaap_RecognitionOfDeferredRevenue	35,900us-gaap_RecognitionOfDeferredRevenue
Advertising costs	$ 920,000us-gaap_AdvertisingRevenueCost	$ 445,000us-gaap_AdvertisingRevenueCost

Related Party Transactions (Details) (USD $)	12 Months Ended
Related Party Transactions (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Commissions and Consulting	$ 616,061us-gaap_RelatedPartyCosts	$ 493,127us-gaap_RelatedPartyCosts
FranVentures, LLC [Member]
Commissions and Consulting	289,061	248,127
MC Logic, LLC [Member]
Commissions and Consulting	244,000	137,000
Leap Ahead Learning Company [Member]
Commissions and Consulting	$ 83,000	$ 108,000

Notes Payable (Details Narrative) (USD $)	12 Months Ended
Notes Payable (Details Narrative) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Notes to Financial Statements
Remaining balance on promissory note	$ 0CLCN_BalanceOnPromissoryNote	$ 20,000CLCN_BalanceOnPromissoryNote
Issuance of common stock	20,000	20,000
Deferred commission payments	$ 2,225	$ 8,857

Income Taxes (Details Narrative) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Income Taxes Details Narrative
Net loss carryovers		$ 907,000
Taxable income	$ 1,416,506CLCN_TaxableIncome	$ 64,000CLCN_TaxableIncome

Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Sep. 30, 2013
Current Assets:
Cash	$ 3,061,458us-gaap_Cash	$ 2,004,947us-gaap_Cash
Restricted Cash	180,009
Accounts receivable, less allowance for doubtful accounts of $41,000 and $10,000, respectively	303,122us-gaap_AccountsReceivableNetCurrent	310,150us-gaap_AccountsReceivableNetCurrent
Prepaid expenses	7,850us-gaap_PrepaidExpenseCurrent	826us-gaap_PrepaidExpenseCurrent
Other receivables - current portion	126,339us-gaap_OtherReceivablesNetCurrent	94,301us-gaap_OtherReceivablesNetCurrent
Income Tax Receivable	115,825us-gaap_IncomeTaxesReceivable
Deferred tax asset	48,723	1,058
Total current assets	3,843,326us-gaap_AssetsCurrent	2,411,282us-gaap_AssetsCurrent
Note receivable from related party	70,000	70,000
Other receivables - net of current portion	67,749us-gaap_OtherReceivables	37,491us-gaap_OtherReceivables
Property and equipment, net of accumulated depreciation of $98,238 and $60,073, respectively	322,659us-gaap_PropertyPlantAndEquipmentNet	294,863us-gaap_PropertyPlantAndEquipmentNet
Intangible assets	125,754	95,270
Deposits	11,425us-gaap_DepositsAssetsNoncurrent	15,000us-gaap_DepositsAssetsNoncurrent
Total Assets	4,440,913us-gaap_Assets	2,923,906us-gaap_Assets
Current Liabilities:
Accounts payable - Related parties		5,690
Accounts payable - Third party	534,932us-gaap_AccountsPayableCurrent	171,889us-gaap_AccountsPayableCurrent
Payroll accruals		13,105
Unearned revenue		35,900us-gaap_DeferredRevenueCurrent
Accrued stock based compensation	98,400CLCN_AccruedStockBasedCompensation
Accrued marketing fund	180,009us-gaap_AccruedMarketingCostsCurrent	100,754us-gaap_AccruedMarketingCostsCurrent
Customer deposits	96,737us-gaap_CustomerDepositsCurrent	120,001us-gaap_CustomerDepositsCurrent
Income tax payable		13,131us-gaap_TaxesPayableCurrent
Deferred tax liability	5,550us-gaap_DeferredTaxLiabilitiesCurrent
Notes Payable: Related parties		20,000
Notes Payable: Other	2,225us-gaap_OtherNotesPayableCurrent	3,560us-gaap_OtherNotesPayableCurrent
Legal settlement	161,250us-gaap_SettlementLiabilitiesCurrent
Total current liabilities	1,079,103us-gaap_LiabilitiesCurrent	484,030us-gaap_LiabilitiesCurrent
Notes payables - net of current portion		5,297us-gaap_NotesPayable
Long-term deferred tax liability	22,230
Total Liabilities	1,101,333us-gaap_Liabilities	489,327us-gaap_Liabilities
Stockholders' Equity:
Preferred stock, $.0001 par value; 10,000,000 shares authorized; -0- and -0- shares issued and outstanding, respectively
Common stock, $.0001 par value; 50,000,000 shares authorized; 11,829,409 and 11,809,409 shares issued and outstanding, respectively	1,183us-gaap_CommonStockValue	1,181us-gaap_CommonStockValue
Additional paid in capital	2,263,501	2,157,673
Retained earnings	1,074,896	275,725
Total Stockholders' Equity	3,339,580	2,434,579
Total Liabilities and Stockholders' Equity	$ 4,440,913	$ 2,923,906

Stock Options and Warrants (Details Narrative) (USD $)	12 Months Ended
Stock Options and Warrants (Details Narrative) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Stock Options And Warrants Details Narrative
Compensation expense	$ 56,630us-gaap_StockOptionPlanExpense	$ 6,613us-gaap_StockOptionPlanExpense

Consolidated Statement of Stockholders' Equity (USD $)	Common Stock	Additional Paid-In Capital	Retained Earnings (Deficit)	Total
Beginning Balance, Amount at Sep. 30, 2011	$ 1,029	$ 1,975,445	$ (1,277,040)	$ 699,434us-gaap_StockholdersEquity
Beginning Balance, Shares at Sep. 30, 2011	10,288,575
Stock issued under exchange agreement, Shares	1,260,000
Stock issued under exchange agreement, Amount	126	(126)		0
Stock issued for business acquisition, Shares	2,500
Stock issued for business acquisition, Amount	2	18,248		18,250
Compensatory stock issuances, Shares	11,000
Compensatory stock issuances, Amount	1	8,799		8,800CLCN_CompensatoryStockIssuancesAmount
Stock issued as payment for liabilities, Shares	5,000
Stock issued as payment for liabilities, Amount	0	3,750		3,750
Ending Balance, Amount at Sep. 30, 2012	1,155	2,006,118	(672,230)	1,335,044us-gaap_StockholdersEquity
Ending Balance, Shares at Sep. 30, 2012	11,556,075
Stock issued as payment on notes payables, Shares	20,000
Stock issued as payment on notes payables, Amount	2	19,998		20,000
Stock issued for business acquisition, Shares	45,000
Stock issued for business acquisition, Amount	4	23,296		23,300
Compensatory stock issuances, Shares	55,000
Compensatory stock issuances, Amount	6	32,996		33,001CLCN_CompensatoryStockIssuancesAmount
Replacement of prior shares issued erroneously, Shares	66,667
Replacement of prior shares issued erroneously, Amount	7	38,660		38,667
Adjustment to correct share counts, Shares	66,667
Adjustment to correct share counts, Amount	7	29,993		30,000
Stock options expense		6,613		6,613
Net income			947,955	947,956us-gaap_ProfitLoss
Ending Balance, Amount at Sep. 30, 2013	1,181	2,157,673	275,725	2,434,579us-gaap_StockholdersEquity
Ending Balance, Shares at Sep. 30, 2013	11,809,409
Compensatory stock issuances, Shares	20,000
Compensatory stock issuances, Amount	2	49,198		49,200CLCN_CompensatoryStockIssuancesAmount
Stock options expense		56,630		56,630
Net income			799,171	799,171us-gaap_ProfitLoss
Ending Balance, Amount at Sep. 30, 2014	$ 1,183	$ 2,263,501	$ 1,074,896	$ 3,339,580us-gaap_StockholdersEquity
Ending Balance, Shares at Sep. 30, 2014	11,829,409

Intangible Assets (Details) (USD $)	12 Months Ended
Intangible Assets (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Intangible Assets Details
Beginning Balance	$ 95,270	$ 46,720
Additions	77,474us-gaap_AdditionsToOtherAssetsAmount	48,550us-gaap_AdditionsToOtherAssetsAmount
Disposals	(46,990)
Ending Balance	$ 125,754	$ 95,270

Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Current Assets:
Allowance for doubtful accounts	$ 41,000	$ 10,000
Accumulated depreciation	$ 98,238	$ 60,073
Stockholders' Equity
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, authorized shares	10,000,000us-gaap_PreferredStockSharesAuthorized	10,000,000us-gaap_PreferredStockSharesAuthorized
Preferred stock, issued shares	0us-gaap_PreferredStockSharesIssued	0us-gaap_PreferredStockSharesIssued
Preferred stock, outstanding shares	0us-gaap_PreferredStockSharesOutstanding	0us-gaap_PreferredStockSharesOutstanding
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, Authorized	50,000,000us-gaap_CommonStockSharesAuthorized	50,000,000us-gaap_CommonStockSharesAuthorized
Common stock, Issued	11,829,409us-gaap_CommonStockSharesIssued	11,809,409us-gaap_CommonStockSharesIssued
Common stock, outstanding	11,829,409us-gaap_CommonStockSharesOutstanding	11,809,409us-gaap_CommonStockSharesOutstanding

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Sep. 30, 2014	Dec. 29, 2014	Mar. 31, 2014
Document And Entity Information
Entity Registrant Name	CREATIVE LEARNING Corp
Entity Central Index Key	0001394638
Document Type	10-K
Document Period End Date	Sep. 30, 2014
Amendment Flag	true
Amendment Description	This Amendment No. 1 to Form 10-K (this “Amendment”) amends the Annual Report on Form 10-K for the fiscal year ended September 30, 2014 (the “2014 Form 10-K”) originally filed on January 14, 2015 (the “Original Filing”) by Creative Learning Corporation, a Delaware corporation (“Creative Learning,” the “Company,” “we,” or “us”). On January 14, 2015, the Company filed its Annual Report on Form 10-K for the year ended September 30, 2014, but mistakenly did not realize it did not have proper authority from its independent auditors to file the Annual Report. As a result, the Company deems the Original Filing to be non-compliant and is filing this First Amended Annual Report on Form 10-K/A with proper authorization to file from its independent auditors. The following have been updated subsequent from the original files: 1. Item 3 – Legal Proceedings, 2. Item 7 – Management Discussion and Analysis of Financial Condition and Results of Operations, 3. Item 8 – Financial Statements and Supplementary Data, 4. Footnote 11 – Commitments and Contingencies – Legal, 5. Footnote 12 – Income Tax, 6. Footnote 13 – Earnings per Share, 7. Footnote 14 – Subsequent Events, 8. Consolidated Balance Sheet, 9. Consolidated Statements of Income, 10. Consolidated Statements of Cash Flow, and 11. Consolidated Statements of Stockholders’ Equity. Except as described above, no other changes have been made to the Original Filing.
Current Fiscal Year End Date	--09-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 35,901,000dei_EntityPublicFloat
Entity Common Stock, Shares Outstanding		11,829,409dei_EntityCommonStockSharesOutstanding
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2014

Consolidated Statements of Income (USD $)	12 Months Ended
Consolidated Statements of Income (USD $)	Sep. 30, 2014	Sep. 30, 2013
Revenues
Initial franchise fees	$ 5,787,058us-gaap_InitialFranchiseFees	$ 3,700,221us-gaap_InitialFranchiseFees
Royalties fees	1,845,530us-gaap_LicenseAndMaintenanceRevenue	995,900us-gaap_LicenseAndMaintenanceRevenue
Corporate Creativity Center Sales	78,218CLCN_CorporateCreativityCenterSales	124,598CLCN_CorporateCreativityCenterSales
Total revenues	7,710,806us-gaap_Revenues	4,820,719us-gaap_Revenues
Operating expenses:
Franchise consulting and commissions - related parties	616,061	746,226
Franchise consulting and commissions - Other	1,698,359	976,776
Franchise training and expenses	502,661CLCN_FranchiseTrainingAndExpensesOther	272,125CLCN_FranchiseTrainingAndExpensesOther
Salaries and payroll taxes	1,104,738us-gaap_SalariesAndWages	539,982us-gaap_SalariesAndWages
Advertising	917,429us-gaap_AdvertisingExpense	455,108us-gaap_AdvertisingExpense
Professional fees	265,742us-gaap_ProfessionalFees	97,886us-gaap_ProfessionalFees
Office expense	295,039us-gaap_OtherGeneralExpense	158,964us-gaap_OtherGeneralExpense
Depreciation	39,915us-gaap_Depreciation	30,267us-gaap_Depreciation
Stock-based compensation	56,630us-gaap_ShareBasedCompensation	108,280us-gaap_ShareBasedCompensation
General and administrative expenses	820,540us-gaap_GeneralAndAdministrativeExpense	389,348us-gaap_GeneralAndAdministrativeExpense
Total Operating expenses	6,317,114us-gaap_OperatingExpenses	3,774,962us-gaap_OperatingExpenses
Income from operations	1,393,692us-gaap_OperatingIncomeLoss	1,045,757us-gaap_OperatingIncomeLoss
Other income (expense):
Interest (expense)	(455)us-gaap_InterestExpense	(4,882)us-gaap_InterestExpense
Gain on sale of intangible assets	18,335
Loss on disposal of property and equipment	(56,629)
Legal settlement	(106,250)us-gaap_LitigationSettlementExpense
Other income (expense)	61,563us-gaap_OtherNonoperatingIncome	(80,846)us-gaap_OtherNonoperatingIncome
Total Other Income (expense)	(83,436)us-gaap_NonoperatingIncomeExpense	(85,728)us-gaap_NonoperatingIncomeExpense
Income before provision for income taxes	1,310,256	960,029
Provision for income taxes (Note 12)	511,085us-gaap_IncomeTaxExpenseBenefit	12,073us-gaap_IncomeTaxExpenseBenefit
Net income	$ 799,171us-gaap_ProfitLoss	$ 947,956us-gaap_ProfitLoss
Net Income attributable to common stockholders per share
Basic	$ 0.07us-gaap_EarningsPerShareBasic	$ 0.08us-gaap_EarningsPerShareBasic
Basic Weighted average number of common shares outstanding	11,812,861	11,675,102
Diluted	$ 0.07us-gaap_EarningsPerShareDiluted	$ 0.08us-gaap_EarningsPerShareDiluted
Diluted Weighted average number of common shares outstanding	11,870,018	11,678,873

Property and Equipment (Details Narrative) (USD $)	12 Months Ended
Property and Equipment (Details Narrative) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Property And Equipment Details Narrative
Depreciation expense	$ 39,915us-gaap_Depreciation	$ 30,267us-gaap_Depreciation

Income Taxes (Details 2) (USD $)	12 Months Ended
Income Taxes (Details 2) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Current:
Federal	$ 459,964us-gaap_CurrentFederalTaxExpenseBenefit	$ 10,884us-gaap_CurrentFederalTaxExpenseBenefit
State	72,064	2,247
Total current provision	532,028us-gaap_CurrentIncomeTaxExpenseBenefit	13,131us-gaap_CurrentIncomeTaxExpenseBenefit
Deferred:
Federal	(20,943)	(1,058)
State
Total deferred provision	(20,943)us-gaap_DeferredIncomeTaxExpenseBenefit	(1,058)us-gaap_DeferredIncomeTaxExpenseBenefit
Total provision	$ 511,085CLCN_TotalIncomeTaxProvision	$ 12,073CLCN_TotalIncomeTaxProvision

Income Taxes (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Deferred tax assets:
Short-term	$ 48,723us-gaap_DeferredTaxAssetsNetCurrent	$ 1,058us-gaap_DeferredTaxAssetsNetCurrent
Long-term	0us-gaap_DeferredTaxAssetsNetNoncurrent	0us-gaap_DeferredTaxAssetsNetNoncurrent
Total deferred tax asset	48,723us-gaap_DeferredTaxAssetsNet	1,058us-gaap_DeferredTaxAssetsNet
Deferred tax liabilities:
Short-term	(5,550)	0
Long-term	(22,230)
Total deferred tax liabilities	(27,780)us-gaap_DeferredIncomeTaxLiabilities	0us-gaap_DeferredIncomeTaxLiabilities
Total deferred tax assets	48,723	1,058
Net deferred tax assets (liability)	$ 20,943us-gaap_DeferredTaxLiabilities	$ 1,058us-gaap_DeferredTaxLiabilities

Common Stock Issuances (Details Narrative) (USD $)	12 Months Ended
Common Stock Issuances (Details Narrative) (USD $)	Sep. 30, 2013
Common stock issued for payment of a promissory note to a related party	20,000
Common stock issued for payment of a promissory note to a related party, Value	$ 20,000
Common stock issued for payment of a promissory note to a related party, Price	$ 1
First Issuance [Member]
Common stock issued to the acquisition of a third Franchise concept	35,000
Common stock issued to the acquisition of a third Franchise concept, Value	17,500
Common stock issued to the acquisition of a third Franchise concept, Price	$ 0.50
Common stock issued for exchange for consulting services	35,000
Common stock issued for exchange for consulting services, Value	21,000
Common stock issued for exchange for consulting services, Price	$ 0.60
Second Issuance [Member]
Common stock issued to the acquisition of a third Franchise concept	10,000
Common stock issued to the acquisition of a third Franchise concept, Value	5,800
Common stock issued to the acquisition of a third Franchise concept, Price	$ 0.58
Common stock issued for exchange for consulting services	5,000
Common stock issued for exchange for consulting services, Value	3,000
Common stock issued for exchange for consulting services, Price	$ 0.60
Third Issuance [Member]
Common stock issued for exchange for consulting services	15,000
Common stock issued for exchange for consulting services, Value	$ 9,000
Common stock issued for exchange for consulting services, Price	$ 0.60

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
Consolidated Statements of Cash Flows (USD $)	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:
Net income	$ 799,171us-gaap_ProfitLoss	$ 947,956us-gaap_ProfitLoss
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	39,915us-gaap_DepreciationNonproduction	30,267us-gaap_DepreciationNonproduction
Change in allowance for doubtful accounts	31,000	11,036
Loss on disposal of property and equipment	56,629
Gain on sale of intangible assets	(18,335)us-gaap_GainLossOnDispositionOfAssets1	(7,553)us-gaap_GainLossOnDispositionOfAssets1
Stock based compensation	56,630us-gaap_DividendsShareBasedCompensation
Stock based commission	147,600CLCN_StockBasedCommission
Write-off of materials purchased with legal settlement	26,300
Write-off of Note Receivable		23,000CLCN_WriteoffOfNoteReceivable
Compensatory equity issuances		108,280
Changes in operating assets and liabilities:
Restricted cash	(79,255)
Accounts receivable	(23,972)	(125,703)
Prepaid expenses	(7,024)	9,890
Income tax receivable	(115,825)
Other receivables	(37,396)	(28,778)
Deposits	3,575us-gaap_IncreaseDecreaseInDeposits	17,619us-gaap_IncreaseDecreaseInDeposits
Deferred tax assets	(47,665)	(1,058)
Accounts payable - Related Parties	(5,690)
Accounts payable - Third Parties	358,269	(2,363)
Payroll accruals	(13,105)CLCN_IncreaseDecreaseInPayrollAccruals
Unearned revenue	(35,900)CLCN_IncreaseDecreaseInUnearnedRevenue
Accrued liabilities		1,228
Legal settlement	106,250us-gaap_LitigationSettlementExpense
Accrued marketing funds	79,255	10,599
Deferred tax liabilities	27,780
Customer deposits	(23,264)	72,501
Income tax payable	(13,131)	13,131
Accrued expenses		35,900
Net cash provided by operating activities	1,311,812	1,115,952
Cash flows from investing activities:
Acquisition of property and equipment	(118,340)	(25,991)
Acquisition of intangibles	(10,000)	(56,800)
Cash proceeds received on sale of Intangible assets	40,425
Issuance of notes receivable - related party		(70,000)
Net cash (used in) investing activities	(87,915)	(152,791)
Cash flows from financing activities:
Repayment of notes payable - related parties	(20,000)
Repayment of notes payable	(6,632)us-gaap_RepaymentsOfNotesPayable
Payment of legal settlement	(40,000)us-gaap_PaymentsForLegalSettlements
Net cash (used in) financing activities	(66,632)
Net change in cash	1,157,265us-gaap_CashPeriodIncreaseDecrease	963,161us-gaap_CashPeriodIncreaseDecrease
Cash, beginning of period less restricted cash of $100,754	1,904,193	1,041,786
Cash, end of period	3,061,458us-gaap_Cash	2,004,947us-gaap_Cash
Supplemental disclosure of cash flow information:
Cash paid during the period for: income taxes	533,031us-gaap_IncomeTaxesPaid
Cash paid during the period for: interest	455us-gaap_InterestPaid	4,882us-gaap_InterestPaid
Supplemental non-cash investing and financing activities:
Intangible assets acquired with common stock issued		23,300
Intangible assets acquired in legal settlement	62,700
Intangible assets acquired by assumption of accounts payable	4,774
Intangible assets sold with notes receivables	24,900
Equipment acquired in legal settlement	6,000CLCN_EquipmentAcquiredInLegalSettlement
Materials acquired in legal settlement	26,300CLCN_MaterialsAcquiredInLegalSettlement
Common stock issued to settle note payable		20,000
Reclassification of prepaid expenses		$ 15,618CLCN_ReclassificationOfPrepaidExpenses

Notes and Other Receivables (Details Narrative) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Notes to Financial Statements
Notes receivables from related parties	$ 70,000	$ 70,000
Notes and other receivables	194,088	131,792
Foreign Tax Credits	$ 22,729