Form 10K

0001493152-13-000650.txt : 20130415 0001493152-13-000650.hdr.sgml : 20130415 20130415164018 ACCESSION NUMBER: 0001493152-13-000650 CONFORMED SUBMISSION TYPE: 10-KT PUBLIC DOCUMENT COUNT: 15 CONFORMED PERIOD OF REPORT: 20121231 FILED AS OF DATE: 20130415 DATE AS OF CHANGE: 20130415 FILER: COMPANY DATA: COMPANY CONFORMED NAME: International Safety Group, Inc. CENTRAL INDEX KEY: 0001515250 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 990363913 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-KT SEC ACT: 1934 Act SEC FILE NUMBER: 333-173476 FILM NUMBER: 13761674 BUSINESS ADDRESS: STREET 1: 130 WILLIAM STREET STREET 2: 6TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10038 BUSINESS PHONE: 212-344-1105 MAIL ADDRESS: STREET 1: 130 WILLIAM STREET STREET 2: 6TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10038 FORMER COMPANY: FORMER CONFORMED NAME: BENACO, INC. DATE OF NAME CHANGE: 20110314 10-KT 1 form10kt.htm ANNUAL REPORT Form 10K

U.S. SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

(Mark One)

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

For the Fiscal Year Ended __________________

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

For the transition period from March 1, 2012 to December 31, 2012

Commission File Number 001-34048

International Safety Group, Inc.

(Exact name of registrant as specified in its charter)

Nevada		99-0363913
(State or other jurisdiction of		(IRS Employer
incorporation or organization)		Identification No.)

130 William Street, 6th Floor

New York, New York 10038

(Address of principal executive offices)

Issuer’s telephone number, including area code: (212) 344-1105

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

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

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes [ ] No [X]

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes [ ] No [X]

Indicate by check mark whether the registrant (1) has filed all reports required 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 Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation 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 files). [X] Yes [ ] 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 (as defined in Rule 12b-2 of the Exchange Act). Check one:

Large accelerated filer	[ ]	Non-accelerated filer	[ ]

Accelerated Filer	[ ]	Smaller reporting company	[X]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes [ ] No [X]

As of April 2, 2013, the aggregate market value of the shares of the registrant’s common stock held by non-affiliates (based upon the closing stock price of $.95 as reported on otcmarkets.com) was approximately $25,210,686. Shares of the Registrant’s common stock held by each executive officer and director and by each person who owns 10 percent or more of the outstanding common stock have been excluded in that such persons may be deemed to be affiliates of the Registrant. This determination of affiliate status is not necessarily a conclusive determination for other purposes. No market value for the registrant’s common stock as of the last day of the registrant’s second fiscal quarter has been computed because no active trading market had been established as of such date.

As of April 2, 2013, there were outstanding 36,337,564 shares of the registrant’s common stock, $.001 par value.

Documents incorporated by reference: None.

TABLE OF CONTENT

		PAGE

	PART I
Item 1.	Description of Business.	3
Item 1A.	Risk Factors.	11
Item 1B.	Unresolved Staff Comments.	11
Item 2.	Properties.	11
Item 3.	Legal Proceedings.	11
Item 4.	Mine Safety Disclosures.	12

	PART II

Item 5.	Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.	12
Item 6.	Selected Financial Data.	13
Item 7.	Management’s Discussion and Analysis of Financial Condition and Results of Operation.	14
Item 7A.	Quantitative and Qualitative Disclosures About Market Risk.	18
Item 8	Financial Statements and Supplementary Data.	18
Item 9	Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.	21
Item 9A.	Controls and Procedures.	21
Item 9B.	Other Information.	22

	PART III

Item 10.	Directors, Executive Officers and Corporate Governance.	23
Item 11.	Executive Compensation.	27
Item 12.	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.	28
Item 13.	Certain Relationships and Related Transactions, and Director Independence.	28
Item 14.	Principal Accounting Fees and Services.	30

	PART IV
		31
Item 15.	Exhibits, Financial Statement Schedules
	SIGNATURES	32

FORWARD LOOKING STATEMENTS

This Annual Report contains forward-looking statements. Forward-looking statements for International Safety Group, Inc. reflect current expectations, as of the date of this Annual Report, and involve certain risks and uncertainties. Actual results could differ materially from those anticipated in these forward looking statements as a result of various factors. Factors that could cause future results to materially differ from the recent results or those projected in forward-looking statements include changes in the regulatory environment, general market conditions, uncertainties with possible changes in the insurance industry and the financial resources of competitors as well as general economic conditions and conditions in the construction markets, especially in the New York City area.

PART I

Item 1.

Description of Business.

International Safety Group, Inc. (together with its subsidiaries, the “Company”) is a construction safety and training company. On November 12, 2012 the Company acquired all of the issued and outstanding capital stock (the “Homeland Shares”) of Homeland Safety Consultants, Inc, a New York corporation (“Homeland Safety”), in a transaction in which the Company issued an aggregate of 7,333,333 shares of its Common Stock, par value $.001 per share (“Common Stock”) to Homeland’s shareholders and certain creditors of Homeland in exchange for the Homeland Shares and the cancellation of indebtedness of Homeland (the “Reverse Merger”) to such creditors.

International Safety Group, Inc. (formerly called Benaco, Inc.) was incorporated under the laws of the State of Nevada on November 18, 2010. It originally intended to commence operations in the business of distributing Bohemian Cristal Chandeliers. However, the entity did not generate any revenue since its inception and prior to the consummation of the Reverse Merger, the Company was considered a shell company under applicable rules of the Securities Exchange Commission (the “Commission”) promulgated under the Securities Exchange Act of 1934, as amended (the “Exchange Act”).

Founded in 2004, Homeland Safety has served the New York City area in construction safety services, safety training, and fire and emergency preparedness. (In November 2012 the Company formed a new wholly owned subsidiary in Delaware, which subsidiary is also called International Safety Group, Inc. Such subsidiary has succeeded to the business of Homeland Safety.) The Company’s main source of revenue (approximately 88% and 93% of the Company’s entire net revenue for the fiscal years ended December 31, 2011 and December 31, 2012, respectively) is generated by providing site safety services to major construction projects, staffing licensed site safety managers and construction fire safety managers on construction sites, conducting safety audits and inspections, and developing and filing site safety plans, health and safety plans and other construction-related plans with the New York City Department of Buildings (the “DOB”).

The Company offers a comprehensive array of training classes to the construction and fire safety industries. These classes include many OSHA classes, DOB-required classes and fire safety courses as mandated by the New York City Fire Department (the “FDNY”). The Company also works with building managers and owners of high rise buildings to develop and file fire safety and emergency action plans with the FDNY. The Company plans on increasing its market share within the New York City area and to begin expansion to other areas of the country. The decision to become a public company was motivated as a way to finance these growth objectives.

Site safety managers (“SSMs”) are required on all New York City construction projects of 15 stories or higher, where the footprint is greater than 100,000 square feet and when otherwise required by the DOB. Coordinators are required on all construction projects of 10-14 stories. Concrete safety managers (“CSMs”) are required on all major buildings during the concrete portion of the project. Construction site fire safety managers (“CSFSMs”) are required to be on all sites that require an SSM or Coordinator. Depending on the size of the project the SSM and CSFSM may be the same person. On larger projects a separate CSFSM is required.

The Company also conducts safety inspections and audits as requested by general contractors, developers and insurance companies.

The DOB regulations require that Site Safety Plans must be filed with and approved by the DOB prior to permits being issued for construction and Local Law 11 (façade) projects. The Company assists owners in preparing such plans.

The Company also offers a comprehensive curriculum of DOB, Fire Department, and OSHA training classes. Such classes are conducted at the Company’s offices at 130 William Street, New York, New York as well as at client-specific locations. Classes (some of which are also conducted in Spanish) include:

	●	OSHA 10 and 30 hour classes

	●	32 hour classes regarding supported scaffold and a 4 hour refresher course

	●	Hazardous Waste Operations and Emergency response (HAZWOPER) classes

	●	40 hour SSM training classes and 7 hour refresher classes for SSMs

	●	CFSFM training classes

	●	Construction Superintendent classes

	●	30 hour Concrete Safety Manager classes

	●	Mold and mildew remediation classes

	●	20 hour Fire safety director training classes

	●	8 hour training classes for Emergency Action Plan Directors

●

8 hour training classes for building operations, maintenance and recordkeeping.

The tuition charged by the Company for the training classes range from $200 to $750.

The FDNY requires all applicable office buildings to file a combined Fire Safety and Emergency Action Plan. The Company has filed such plans for such significant buildings as NYC’s Fire Department headquarters, The New York Times Building and The New York Life Building. The Company provides ongoing support for Fire Safety and Emergency Action Plan support, training, drills and advisory services.

The Company has established a wholly owned subsidiary called ISG Construction Services, LLC, which plans to provide consulting services and products to the construction industry throughout the United States.

Sales and Marketing

The Company obtains clients through training, word of mouth, referrals, direct sales efforts by Company personnel and networking events with professional and similar organizations. The Company completes prequalification and bid procurement forms with government agencies and private companies. The Company has created a website (www.ISafetyGroup.com) that discusses its operations, sales, and programs as well as acting as an additional sales tool and resource for the Company. The Company is building and developing the brand name by expanding the image to company uniforms, brochures and catalogs.

Employees and Independent Contractors

As of March 1, 2013 the Company had a total of 40 full-time employees, including 6 engaged in management operations and sales, 6 engaged in administrative operations and sales, 3 engaged in safety design plans & sales, 3 engaged in fire safety and emergency action plans & sales, 2 engaged in training and course sales and 20 engaged as site safety field operations. As of such date, the Company had 7 part-time employees, 4 of which were site safety managers and 3 of which were involved in administration and training.

Raw Materials

Because the Company is primarily in the business of providing site safety services, the Company does not utilize any significant amount of raw materials. All of the raw materials needed for the Company’s business model are readily available from numerous different suppliers and at market driven prices.

Seasonality

The business of the Company is not seasonal to any significant degree.

Intellectual Property

The Company does not own any trademarks, service marks or patents. On February 26, 2013 the Company filed with the U.S. Patent and Trademark Office a trademark application for a trademark for the name “International Safety Group.” The application is pending.

Competition

The Company believes that it operates in an industry which is competitive. However, competition within the industry in New York is fragmented with no participant holding a dominant market share. The Company believes that there are approximately 10 companies competing in the New York area.

Business Plans

The Company plans on becoming a leader in the emerging and rapidly growing industry of occupational risk management. The core focus sector of the Company will continue to be occupation risk management in the construction industry, which is a highly ranked occupational risk category. Since September 11, 2001 and driven by other tragic events in the construction industry, more scrutiny, especially by governmental regulators and insurance companies, has been placed on occupational risk management. This increased scrutiny has created the conditions for a profitable industry, but one which is currently highly fragmented with numerous small players and no clear regional or national leaders.

The business strategy of ISG is to consolidate existing small businesses, primarily in the safety field, with synergistic verticals to become a market leader in the following industry activities:

	●	Safety compliance
	●	Employee training
	●	Risk management and insurance services
	●	Safety personnel staffing
	●	Equipment and safeguards

The Company’s mission is to help its construction industry clients to comply with legal regulations, protect their employees, protect members of the public, and enhance the overall site management to reduce hazards and lower costs. The Company will always use industry best practices to provide its clients with optimum efficiency and to mitigate risks.

Safety Compliance

The Company specializes in reducing occupational and organizational related risks for the various participants on construction sites by improving their safety systems and logistics. The Company plans through acquisitions to expand its operations as a consultant charging fees to carry out onsite safety inspections and audits with recommendations and observations that will allow the client to comply at all times with best practices and industry safety standards for their employees, clients, the environment, and the public at large. The benefits of increased safety to the clients are as follows:

●		Lower insurance costs

●		Reduced litigation risk

●		Improved margins

●		Increased worker satisfaction

●		Increased public goodwill

●		Less stop work orders from regulators

Employee Training

The Company possesses full service employee training and placement service centers. Through fee paying agreements with corporate partners such as developers, contractors, facility owners and subcontractors, the Company will train their employees to improve skill sets. In addition, the Company will train individuals and help increase marketability of job-seeking candidates in the construction industry by providing all mandated certifications.

These services act as feeders for clients and provide marketable training for displaced or upwardly ambitious would-be employees. In addition, the Company will work actively with government agencies and non-for-profits to help defer the cost of training for job-seeking employees. Each Company trained person will benefit from a certification that will enhance such person’s credentials. The benefits to the clients are as follows:

●		Reduced insurance premiums
●		Standardized working practices
●		Increased skill sets
●		Quality control

Risk Management and Insurance Services

The Company plans to provide oversight and guidance to big developers and lead contractors that are seeking to put in place a comprehensive insurance policy (“OCIP”) during the construction or renovation of a property which is designed to cover all liabilities and losses arising from the construction project in a centralized manner including those of the contractors and subcontractors.

The Company will charge a fee to assist the developer or contractor in establishing the OCIP. The Company also intends to actively participate in the management of OCIPs and will seek to staff the construction site with Company certified personnel. This will allow the subcontractors to take out the cost of liability insurance and workers compensation by belonging to the OCIP. The benefits to the lead contractors and developers are as follows:

●		Cost of subcontractor labor contracts reduced by 20-40%

●		Centralized insurance coverage

●		Centralized systems and safety processes

The Company also plans to enable smaller developers and contractors to participate in a Mutualized Controlled Insurance Program (“MCIP”) by contributing capital where necessary. In many cases the smaller contractors and developers do not have the capital to put an OCIP in place and have to pay hefty insurance premiums. Therefore, the Company plans to bring several smaller developers together and provide the oversight and guidance to put a MCIP in place. The Company plans to actively participate in the management of MCIPs and will seek to staff the construction site with Company certified personnel. By belonging to the MCIP subcontractors may eliminate from their cost structures significant costs related to liability insurance and workers compensation. The Company will benefit from the cost gains made by the smaller contractors and developers. The benefits to the smaller contractors and developers are as follows:

●		Cost of subcontractor labor contracts reduced by 20-40%

●		Centralized insurance coverage

●		Centralized systems and safety processes

The Company’s goal is to provide its clients with innovative resources and tools to identify, minimize, and manage their risk. The Company’s strategies aim to complement the insurance programs the Company helps put in place for its clients by providing the additional resources needed to decrease future losses and minimize expenses. The end goal is to positively impact a client’s bottom line by reducing both direct and indirect costs.

Safety Personal Staffing

The Company provides systems and personnel staffing for its construction industry clients for a determined period of time in exchange for a fee. Such personnel may occasionally work in teams of two or more, monitor, train and mentor the client’s in-house managers in order to improve the client’s safety systems and processes. They represent the full resources of the Company and so can provide support from additional remote experts and systems specialists to the facility or site. The Company’s safety, health, and environmental protection professionals are available on a full-time or part-time basis. The benefits to the client are as follows:

	●	Overall cost and liability reduction

	●	Compliance with best practice industry standards

	●	Improved efficiency within the organization

	●	Human performance improvement

Equipment and Safeguards

The Company acts as a partner in providing a qualified stream of equipment into worksites and ensures both employee training and employer compliance obligations for such equipment. The Company will collect a fee for the training and a rebate from the equipment supplier.

Existing regulatory mandates require that before employers issue equipment to employees for use inside the workplace, the employees must first have very specific training for that equipment. This includes personal protection equipment, tools and other safety or production related equipment such as lifts, jacks and material handling equipment.

The Company plans on selling fire extinguishers and has applied for the required licenses and certificates to do so in New York State. The Company is also considering the sale of additional fire prevention products. Many of the Company’s employees have licenses and certificates as required for the roles and duties performed in relations to the nature of the business. The benefits to developers and contractors utilizing the Company’s services in this area are the following:

●		Discounted qualified equipment as a result of ISG’s network and bulk purchases

●		Proper training for employees using the equipment

●		Regulatory compliance for the employer; recordkeeping and training

Item 1A. Risk Factors.

The information to be reported under this Item is not required of smaller reporting companies.

Item 1B. Unresolved Staff Comments.

The information to be reported under this Item is not required of smaller reporting companies.

Item 2.

Properties.

The Company leases approximately 5,136 square feet of office space on the sixth and eighth floors of 130 William Street, New York, New York for its headquarters and training classes under leases dated March 15, 2010 and September 1, 2010 with 130 William St. Holdings Co., LLC. The initial terms of the leases expire on February 28, 2015 and August 31, 2015, respectively, and the Company has certain options to renew such leases. The aggregate monthly fixed rent being paid under both leases as of October 31, 2012 was $11,560. The aggregate monthly fixed rent under such leases will increase during the term of the leases. In addition, the Company leases approximately 1,500 additional square feet of space at 130 William Street, New York, New York under an oral month to month lease for an additional $2,000 per month. Since August 11, 2009 the building at 130 William Street has not had the proper certificate of occupancy and the building is currently in violation of certain New York City building and fire codes. In the Company’s opinion, the premises it leases are unsuitable for occupancy.

130 William St. Holdings Co., LLC has instituted eviction proceedings against the Company with regard to the 130 William Street spaces. See Item 3. Legal Proceedings.

The Company has entered into a new Sublease Agreement dated March 15, 2013 for the Company’s headquarters and additional office space in the “Commerce Building,” Suite 1100, 708 Third Ave, New York, New York for its headquarters. The sublease is to commence on April 20, 2013 and terminate on March 30, 2017. The monthly rent is $23,988 and escalates up to $26,036 during the term of the sublease. The Company also receives three rent free months under the sublease. The suite consists of approximately 7,575 square feet of office space in good condition and is partially furnished.

Item 3.

Legal Proceedings.

We know of no material, active, pending or threatened proceeding against the Company nor are we involved as a plaintiff in any material proceeding or pending litigation, except that in January 22, 2013 the court appointed receiver for the bank which holds a mortgage on the building at 130 William Street under which the Company leases space, filed a notice of petition (nonpayment) against Homeland Safety in New York City Civil Court alleging that Homeland Safety owes approximately $72,000 in back rent under its lease. The plaintiff is seeking back rent owed and the eviction of the Company from the leased premises. The Company answered the complaint on February 6, 2013 stating that the lessor represented in the lease that the subject premises were legally rentable office space, but at the time the lease was entered in to the lessor had no certificate of occupancy for the building. A temporary certificate of occupancy on the building expired in 2006 and had not been renewed. In addition, the building has numerous violations which the landlord was responsible to correct. Homeland Safety believes that the lessor has breached the lease agreement and is in default thereunder. The Company believes that the condition of the building is not suitable for its uses and has hindered the Company’s business development and for that reason the Company has had to seek out new and suitable office space.

Item 4.

Mine Safety Disclosures.

Not applicable.

PART II

Item 5.

Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.

We have two classes of equity securities: (i) Common Stock, par value $.001 per share (“Common Stock”), 36,337,564 shares of which are outstanding as of March 21, 2013, held by approximately 40 shareholders of record and (ii) Series A Convertible Preferred Stock, par value $.001 per share, (“Series A Stock”), 10 shares of which are outstanding as of March 21, 2013, held by one person. Our Common Stock is quoted on the Over-the-Counter Bulletin Board (“OTCBB”) under the symbol “ISGI”. There is a limited public market for our common shares. Trading in stocks quoted on the OTC Bulletin Board is often thin and is characterized by wide fluctuations in trading prices due to many factors that may be unrelated to a company’s operations or business prospects. We cannot assure you that there will be a market in the future for our Common Stock.

OTC Bulletin Board securities are not listed or traded on the floor of an organized national or regional stock exchange. Instead, OTC Bulletin Board securities transactions are conducted through a telephone and computer network connecting dealers in stocks. OTC Bulletin Board issuers are traditionally smaller companies that do not meet the financial and other listing requirements of a regional or national stock exchange.

From January 24, 2013, the first day that quotations for the Common Stock have been reported, until March 21, 2013, the high and low closing sales prices of the Common Stock were $1.06 and $.69, respectively.

The Company has not paid any cash dividends since its inception and we do not foresee declaring any cash dividends on our Common Stock in the foreseeable future.

As of December 31, 2012 the Company had no equity compensation plans under which equity securities of the Company were authorized for issuance.

Penny Stock Regulations

The Commission has adopted regulations which generally define “penny stock” to be an equity security that has a market price of less than $5.00 per share. Our Common Stock, when and if a trading market develops, may fall within the definition of penny stock and be subject to rules that impose additional sales practice requirements on broker-dealers who sell such securities to persons other than established customers and accredited investors (generally those with assets in excess of $1,000,000, or annual incomes exceeding $200,000 individually, or $300,000, together with their spouse).

For transactions covered by these rules, the broker-dealer must make a special suitability determination for the purchase of such securities and have received the purchaser’s prior written consent to the transaction. Additionally, for any transaction, other than exempt transactions, involving a penny stock, the rules require the delivery, prior to the transaction, of a risk disclosure document mandated by the Commission relating to the penny stock market. The broker-dealer also must disclose the commissions payable to both the broker-dealer and the registered representative, current quotations for the securities and, if the broker-dealer is the sole market-maker, the broker-dealer must disclose this fact and the broker-dealer’s presumed control over the market. Finally, monthly statements must be sent disclosing recent price information for the penny stock held in the account and information on the limited market in penny stocks. Consequently, the “penny stock” rules may restrict the ability of broker-dealers to sell our Common Stock and may affect the ability of investors to sell their Common Stock in the secondary market.

Sales of Unregistered Securities

On October 26, 2012 the Company sold to three investors for an aggregate of $400,000 10% Secured Convertible Promissory Notes of the Company in the aggregate principal amount of $400,000 the “Notes”). All principal and interest on the Notes is payable on October 26, 2013. All outstanding principal and accrued interest on the Notes shall automatically be converted into the Company’s Common Stock at a rate of the lesser of (a) 75% of the per share price of the Company’s Common Stock sold or (b) $.20 per share if and when the Company consummates sales of the Company’s equity securities for aggregate gross proceeds of at least $1 million. The Notes were issued in accordance with an exemption from the registration requirements of the Securities Act of 1933, as amended (the “Securities Act”) under Section 4(2) thereof by virtue of compliance with the provisions of Regulation D under the Securities Act.

During the period from January 30, 2013 to April 3, 2013 the Company sold to 12 investors for an aggregate gross sales price of $978,700 an aggregate of 3,764,231 shares of the Company’s Common Stock. The shares were issued in accordance with an exemption from the registration requirements of the Securities Act under Section 4(2) thereof by virtue of compliance with the provisions of Regulation D under the Securities Act.

Item 6.

Selected Financial Data.

The information to be reported under this Item is not required of smaller reporting companies.

Item 7.

Management’s Discussion and Analysis of Financial Condition and Results of Operation.

The following discussion and analysis of the results of operations and financial conditions of International Safety Group, Inc. and its consolidated subsidiaries for the fiscal years ended December 31, 2012 and 2011, should be read in conjunction with the International Safety Group, Inc. consolidated financial statements, and the notes to those financial statements that are included elsewhere in this Annual Report. Our discussion includes forward-looking statements based upon current expectations that involve risks and uncertainties, such as our plans, objectives, expectations and intentions. Actual results and the timing of events could differ materially from those anticipated in these forward-looking statements as a result of a number of factors, including those set forth under the Forward-Looking Statements and Business sections of this Annual Report. We use words such as “anticipate,” “estimate,” “plan,” “project,” “continuing,” “ongoing,” “expect,” “believe,” “intend,” “may,” “will,” “should,” “could,” and similar expressions to identify forward-looking statements.

Overview

International Safety Group, Inc. (the “Company”) is a risk consulting, construction safety and training company. The Company and its subsidiary have served the New York City area in construction safety services, safety training and fire and emergency preparedness since 2004. The Company’s main source of revenue (approximately 88% and 93% of the Company’s entire net revenue for the years ended December 31, 2012 and December 31, 2011, respectively) is generated by providing site safety services to major construction projects by staffing licensed site safety managers and construction fire safety managers on construction sites, conducting safety audits and inspections and developing and filing site safety plans, health and safety plans and other construction-related plans with the DOB. The Company offers a comprehensive array of training classes to the construction and fire safety industries. These classes include many OSHA classes, DOB-required classes and fire safety courses as mandated by the FDNY. The Company also works with building managers and owners of high rise buildings to develop and file fire safety and emergency action plans with the FDNY. The Company plans on increasing its market share within the New York City area and to begin expansion to other areas of the country. The decision to become a public company was motivated as a way to finance these growth objectives.

Results of Operation

The following table presents a summary of operating information for the year ended December 31, 2012 and 2011:

	12/31/2012 ($)			12/31/2011 ($)		$ Change			% Change
Net Revenue		4,579,456			4,351,200		228,256			5.3	%
Cost of Revenues		2,687,344			2,666,627		20,717			0.8	%
Gross profit		1,892,112			1,684,573		207,539			12.3	%

Selling and administrative expense		4,887,535			1,453,682		3,433,853			236.2	%
Interest expense, net		56,516			57,343		(827	)		(1.4	%)
Other Income		327,828			—		327,828			100	%
Net income (loss) before provision for income taxes		(2,724,111	)		173,548		(2,897,659	)		1,669.7	%
Provision for income taxes		(69,943	)		78,856		(148,779	)		(188.7	%)
Net Income (Loss)		(2,654,168	)		94,692		(2,748,860	)		(2,903	%)

Net Revenue:

Net revenue increased by approximately $228,256 or approximately 5.3%, from approximately $4,351,200 for the year ended December 31, 2011 to approximately $4,579,456 for the year ended December 31, 2012. The Company began increasing its billing rate of service on major projects by approximately 20% midway through 2011. This increase which was dictated by market conditions and is the major contributor to the change in revenue. The Company anticipates that its rates will stabilize at the current rates during the next 12 months.

Cost of Revenues:

Cost of revenues increased by $20,717 or .8%, from $2,666,627, for the year ended December 31, 2011 to $2,687,334 for the year ended December 31, 2012. The increase was due primarily to the increase in field hours worked by employees. Compensation of personnel is the main component of cost of revenues.

Gross Profit:

Gross profit increased by $207,539 or 12.3%, from $1,684,573 for the year ended December 31, 2011 to $1,892,112 for the year ended December 31, 2012. The increase was due primarily to higher margins earned by the Company for its projects during the year ended December 31, 2012.

Selling and Administrative Expenses:

Selling and administrative expenses increased by $3,433,853 or 236.2%, from $1,453,682 for the year ended December 31, 2011 to $4,887,535 for the year ended December 31, 2012. In 2012, the Company had a non-cash compensation expense of $2,486,520 that was the result of the sale of common stock at a discount to an officer of the Company. This amount is the difference between the fair market value of the shares sold and the price paid for the shares by the officer. The Company also incurred expenses directly relating to the November 12, 2012 reverse merger totaling approximately $600,000 for accounting, legal and other transactional expenses. The Company estimates that the majority of these expenses should be one time fees. Higher operating costs, including office and officer payroll, rent and insurance expenses also contributed, to a lesser extent, to the increase in the Company’s administrative expenses.

Other Income:

In 2012, the Company had other income of $327,828 which includes a gain of $349,254 resulting from the extinguishment of debt as per the Reverse Merger and other loss of $21,426. No such income existed in 2011 and the Company does not foresee this income occurring again during the upcoming year.

Provision for Income Tax:

Provision for Income Tax was calculated using an effective tax rate of -2.6% in 2012 and 45% in 2011. At December 31, 2012 the Company had federal, state and city net operating loss carry forwards in the approximate amount of $299,000 available to offset future taxable income.

Net Income:

As a result of the above factors, net income decreased by $2,748,860 or 2,903%, from income of $94,692 for the year ended December 31, 2011 to a loss of $2,654,168 for the year ended December 31, 2012. The decrease was primarily caused by the $2,486,520 non-cash compensation expense to an officer of the Company and to the transactional expenses of approximately $600,000 incurred by the November 12, 2012 Reverse Merger with Homeland Safety.

Liquidity and Capital Resources

In 2012, the Company’s principal sources of liquidity include cash from operations and convertible promissory notes. In prior years, the Company has also used private loans from both related and unrelated parties.

The Company needs additional capital to fund current working capital requirements, ongoing debt service and to repay its obligations that are maturing over the upcoming twelve month period. Management plans to increase revenues and to control operating expenses in order to reduce losses from operations. Additionally, the Company obtained equity financing of over $900,000 during the first quarter of 2013 and plans to obtain debt financing in order to enable the Company to meet its immediate upfront financial obligations that have arisen due to labor costs from the Company obtaining 11 new service contracts.

As of December 31, 2012, the Company had cash balances of $280,590 compared to $34,893 on December 31, 2011. Net cash used by operating activities for 2012 was ($18,476) compared to ($166,615) for 2011. The Company’s ability to obtain better credit terms with vendors were the main contributors to this improvements, which offset the increase in the Company’s accounts receivables. The increase in general and administrative expenses, especially in one time fees, was the main cause for the Company’s negative cash flow from operations for 2012.

During 2012, the Company did not use any cash in investing activities. In 2011 the net cash used in investing activities was ($13,931), which reflects purchases of new computer equipment.

Net cash provided by financing activities amounted to $264,173 for the year ended December 31, 2012. This was the net amount of convertible promissory notes totaling $400,000 made to the Company, the sale of common stock and the repayment of other short term debt. In 2011 the Company’s net cash provided by financing totaled $209,670 as the Company took out private loans to compensate for generating less cash from operations.

Bank loans

The Company has a 5 year term loan with a commercial bank bearing interest at 11.5% per annum. The principal balance of the loan as of December 31, 2012 was $285,671. The loan matures in May 2013. The loan is secured by the assets of the Company and is guaranteed jointly and severally by two of the Company’s shareholders.

Off-Balance Sheet Arrangements

The Company currently has no off-balance sheet arrangements.

Critical accounting policies and estimates

Our consolidated financial statements are prepared in accordance with U.S. generally accepted accounting principles. Our significant accounting policies are described in Note 1 of the consolidated financial statements.

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of the contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Significant estimates, assumptions and judgments are applied in the determination of our allowance for doubtful accounts and our valuation allowance based on future taxable income. Estimates have been prepared on the basis of the most current and best information available as of each balance sheet date. As such, actual results could differ from those estimates.

Revenue Recognition: Revenue consists primarily of fees received, based on time and materials, for providing site safety managers on major construction sites and safety training, fire safety and emergency preparedness services. Revenue is recognized in the period in which the services are performed and amounts are earned, and collectability is reasonably assured.

Accounts Receivable: Accounts receivables are non-interest bearing obligations due under normal trade terms. Senior management reviews accounts receivable on a monthly basis to determine if any receivables will be potentially uncollectible. Historical bad debts and current economic trends are used in evaluating the allowance for doubtful accounts. The Company includes any accounts receivable balances that are determined to be uncollectible, along with a general reserve, in its overall allowance for doubtful accounts. After all attempts to collect a receivable have failed, the receivable is written off against the allowance. Based on the information available, the Company believes its allowance for doubtful accounts as of December 31, 2012 and 2011 is adequate.

Principles of Consolidation: The consolidated financial statements include the accounts of International Safety Group, Inc. and its wholly owned subsidiaries, Homeland Safety Consultants, Inc. and its subsidiary. All significant intercompany balances and transactions have been eliminated.

Income Taxes: The Company adopted FASB ASC 740-10-50, Accounting for Uncertainty in Income Taxes. ASC 740-10-50 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740-10 requires that the Company determine whether the benefits of its tax positions are more-likely-than-not of being sustained upon audit based on the technical merits of the tax position. The Company recognizes the impact of an uncertain income tax position taken on its income tax return at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority.

Fair Value of Financial Instruments: The carrying amounts reported in the consolidated balance sheets as of December 31, 2012 and 2011 for accounts receivable, prepaid expenses, other assets, accounts payable, and accrued expenses approximate their fair value because of the immediate or short-term nature of these financial instruments. The fair value of long-term debt approximates its carrying value at the stated or discounted rate of the debt to reflect recent market conditions.

Earnings (Loss) per share: FASB ASC 260-10 requires the presentation of basic earnings per share (“basic EPS”) and diluted earnings per share (“diluted EPS”).

The Company’s basic income (loss) per common share is based on net income (loss) for the relevant period, divided by the weighted average number of common shares outstanding during the period. Diluted income per common share is based on net income, divided by the weighted average number of common shares outstanding during the period, including common share equivalents, such as outstanding stock options and beneficial conversion of related party accounts. The computation of diluted loss per share for the year ended December 31, 2012 does not assume conversion, exercise or contingent exercise of warrants, and securities as they would have an anti-dilutive effect on the earnings resulting from the Company’s net loss position in that period.

For the years ended December 31, 2012 and 2011, the Company did not have any common share equivalents.

Item 7A. Quantitative and Qualitative Disclosures About Market Risk.

The information to be reported under this Item is not required of smaller reporting companies.

Item 8. Financial Statements and Supplementary Data.

International Safety Group, Inc. and Subsidiaries

Consolidated Financial Statements

December 31, 2012 and 2011

International Safety Group, Inc. and Subsidiaries

Index to the Consolidated Financial Statements

December 31, 2012 and 2011

		Page

Report of Independent Registered Public Accounting Firm		F-1

Financial Statements

	Consolidated Balance Sheets	F-2 - F-3

	Consolidated Statements of Operations	F-4

	Consolidated Statement of Changes in Stockholders’ Deficit	F-5

	Consolidated Statements of Cash Flows	F-6

	Notes to Consolidated Financial Statements	F-7 - F-15

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of

International Safety Group, Inc.

We have audited the accompanying consolidated balance sheets of International Safety Group, Inc. and its subsidiaries (the “Company”) as of December 31, 2012 and 2011, and the related consolidated statements of operations, changes in stockholders’ equity (deficit), and cash flows for each of the years in the two-year period ended December 31, 2012. The Company’s management is responsible for these financial statements. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits 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. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included 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 also 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 financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December 31, 2012 and 2011, and the results of its operations and its cash flows for each of the years in the two-year period ended December 31, 2012 in conformity with accounting principles generally accepted in the United States of America.

/s/ Friedman LLP
East Hanover, New Jersey
April 15, 2013

F-1

International Safety Group, Inc. and Subsidiaries

Consolidated Balance Sheets

	December 31,
	2012		2011
Assets

Current Assets
Cash and Cash Equivalents	$	280,590	$	34,893
Accounts Receivable, net allowance for doubtful accounts of $14,616 and $6,530, respectively		970,573		817,051
Prepaid Expenses		40,549		29,933
Deferred Tax Assets		51,159		-
Other Assets		6,000		23,613

Total Current Assets		1,348,871		905,490

Fixed Assets
Furniture, Fixtures and equipment		61,389		61,389
Leasehold Improvements		61,600		61,600
		122,989		122,989
Less: Accumulated Depreciation and Amortization		90,398		85,126
Fixed Assets, Net of Accumulated Depreciation		32,591		37,863
Deferred Tax Assets		52,200		25,796
Other Assets – Non-Current		21,400		21,400
Total Non-Current Assets		106,191		85,059

Total Assets	$	1,455,062	$	990,549

See accompanying notes to these consolidated financial statements

F-2

International Safety Group, Inc. and Subsidiaries

Consolidated Balance Sheets (Continued)

	December 31,
	2012			2011
Liabilities and Stockholders’ Deficit

Current Liabilities
Accounts Payable	$	283,857		$	60,285
Accrued Expenses		628,209			195,938
Notes Payable - Stockholders					389,788
Notes Payable - Related Parties		-			17,450
Convertible Debt – Current		400,000			-
Current Portion of Long-term Debt		307,558			36,696

Total Current Liabilities		1,619,624			700,157

Long-term Liabilities
Long-term Debt, net of current portion		-			376,399
Notes Payable – Related Parties		-			50,600

Total Long-term Liabilities		-			426,999

Total Liabilities		1,619,624			1,127,156

Commitments

Stockholders’ Deficit
Common Stock, .001 par value; 225,000,000 shares authorized; 32,473,333 and 22,373,013 issued and outstanding, respectively		32,473			22,373
Preferred Stock; Convertible Series A, .001 par value; 10 shares authorized; 10 and 0 issued and outstanding, respectively		-			-
Additional Paid in Capital		2,616,113			-
Accumulated Deficit		(2,813,148	)		(158,980	)

Total Stockholders’ (Deficit)		(164,562	)		(136,607	)

Total Liabilities and Stockholders’ Deficit	$	1,455,062		$	990,549

See accompanying notes to these consolidated financial statements

F-3

International Safety Group, Inc. and Subsidiaries

Consolidated Statements of Operations

	Years Ended December 31,
	2012			2011

Net Revenue	$	4,579,456		$	4,351,200

Cost of Revenue		2,687,344			2,666,627

Gross Profit		1,892,112			1,684,573

Selling, General and Administrative Expenses		4,887,535			1,453,682

Income (Loss) from Operations		(2,995,423	)		230,891

Other Income (Expenses)

Gain on Debt Extinguishment		349,254			-
Other Expense		(21,426	)
Interest Expense		(56,516	)		(57,343	)

Total Other Income (Expense)		271,312			(57,343	)

Income (Loss) before Income Taxes		(2,724,111	)		173,548

Provision (benefit) for Income Taxes		(69,943	)		78,856

Net Income (Loss)	$	(2,654,168	)	$	94,692

Earnings (Loss) per Common Share – basic and diluted	$	(.11	)	$	.00

Weighted Average Common Shares Outstanding – basic and diluted		23,728,946			22,373,013

See accompanying notes to these consolidated financial statements

F-4

International Safety Group, Inc. and Subsidiaries

Consolidated Statement of Changes in Stockholders’ (Deficit)

	Preferred Convertible Series A				Common Stock									Total
	Shares		Amount		Shares		Amount		Additional Paid- in Capital		Accumulated Equity (Deficit)			Stockholders’ Equity (Deficit)

Balance at January 1, 2011		-	$	-		22,373,013	$	22,373	$	-	$	(253,672	)	$	(231,299	)

Net Income		-		-		-		-		-		94,692			94,692

Balance at December 31, 2011		-		-		22,373,013		22,373		-		(158,980	)		(136,607	)

Issuance of Common Stock		-		-		9,600,000		9,600		2,486,520		-			2,496,120

Debt Extinguishment		-		-		500,320		500		129,583		-			130,083

Issuance of Preferred Stock		10		-		-		-		10		-			10

Net Loss		-		-		-		-		-		(2,654,168	)		(2,654,168	)

Balance at December 31, 2012		10	$	-		32,473,333	$	32,473	$	2,616,113	$	(2,813,148	)	$	(164,562	)

See accompanying notes to these consolidated financial statement

F-5

International Safety Group, Inc. and Subsidiaries

Consolidated Statements of Cash Flows

	Years Ended December 31,
	2012			2011
Cash Flows from Operating Activities
Net Income (Loss)	$	(2,654,168	)	$	94,692
Adjustments to Reconcile Net Income (Loss) to Net Cash (used in) Operating Activities
Stock Compensation		2,486,520			-
Depreciation and amortization		5,272			20,391
Deferred taxes		(77,563	)		78,856
Gain on extinguishment of debt		(349,254	)		-
Changes in Assets and Liabilities
Provision for credit losses		37,299			6,530
Accounts receivable		(161,608	)		(319,110	)
Prepaid expenses and other assets		(10,616	)		(14,334	)
Loans receivable		(11,600	)		-
Accounts payable		235,732			(56,317	)
Accrued expenses		481,510			22,677
Net cash used in operating activities		(18,476	)		(166,615	)

Cash Flows from Investing Activities
Purchases of equipment		-			(13,931	)
Net cash used in investing activities		-			(13,931	)

Cash Flows from Financing Activities
Repayments of line of credit		(2,098	)		-
Proceeds from borrowing under notes payable		400,000			110,250
Proceeds from related party borrowings under notes payable		-			283,500
Repayments of notes payable		(13,539	)		(51,980	)
Repayments of related party notes payable		(129,800	)		(132,100	)
Proceeds from sale of preferred stock		10			-
Proceeds from sale of common stock		9,600			-
Net cash provided by financing activities		264,173			209,670

Net increase (decrease) in cash and cash equivalents		245,697			(29,124	)

Cash and Cash Equivalents
Beginning of year		34,893			5,769
End of year	$	280,590		$	34,893

Supplemental Disclosures of Cash Flow Information
Cash Paid during the Year for
Income Tax	$	9,720		$	3,212
Interest	$	53,682		$	40,201

Schedule of non-cash financing activities

500,320 shares of common stock issued in connection with debt extinguishment	$	479,337		$	-

See accompanying notes to these consolidated financial statements

F-6

International Safety Group, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

Note 1 – Nature of Business and Summary of Significant Accounting Policies

Nature of Business

International Safety Group, Inc. and its subsidiaries (collectively, the “Company”) provides occupational risk management services for entities located in New York. The Company provides licensed site safety manager services on major construction projects which is required by the New York City Department of Buildings. The Company also provides safety training, fire safety and emergency preparedness services that are required by the Fire Department of New York.

Reverse Merger

On November 12, 2012 the Company acquired all of the issued and outstanding capital stock of Homeland Safety Consultants, Inc. (“Homeland”) in a transaction in which the Company issued an aggregate of 7,333,333 shares of its Common Stock, par value $.001 per share to Homeland’s shareholders (6,833,013 shares) and certain creditors of Homeland (500,320 shares) in exchange for Homeland’s shares and the cancellation of indebtedness of Homeland to such creditors (the “Exchange Agreement”). The transaction under the Exchange Agreement was accounted for as a reverse merger where Homeland was the accounting acquirer. The Company declared a 21 for 1 stock dividend for holders of record of the Company’s common stock on November 6, 2012. This Company issued 14,800,000 shares as a result of the stock dividend, which is in substance a stock split and the outstanding shares and per share amounts retroactively reflect the stock dividend.

Principles of Consolidation

The consolidated financial statements include the accounts of International Safety Group, Inc. and its wholly owned subsidiaries, International Safety Group, Inc. (Delaware), Homeland Safety Consultants, Inc. and its subsidiary.

Use of Estimates

Fair Value of Financial Instruments

The carrying amounts reported in the consolidated balance sheets as of December 31, 2012 and 2011 for accounts receivable, prepaid expenses, other assets, accounts payable, and accrued expenses approximate their fair value because of the immediate or short-term nature of these financial instruments. The fair value of notes payable is approximately their carrying value based on rates available to the Company for debt with similar terms.

Cash and Cash Equivalents and Concentration of Risk

The Company considers all accounts of cash and other highly liquid investments with original maturities of three months or less as cash or cash equivalents. At times throughout the year, the Company might maintain bank balances that may exceed Federal Deposit Insurance Corporation (FDIC) insured limits.

F-7

International Safety Group, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

Note 1 – Summary of Significant Accounting Policies (continued)

In 2012, 14% of revenues were from one customer. In 2012 one customer accounted for 19% of total accounts receivable. In 2011 there were no such concentrations.

Accounts Receivable

Accounts receivable are non-interest bearing obligations due under normal trade terms. Senior management reviews accounts receivable on a monthly basis to determine if any receivables will be potentially uncollectible. Historical bad debts and current economic trends are used in evaluating the allowance for doubtful accounts. The Company includes any accounts receivable balances that are determined to be uncollectible, along with a general reserve, in its overall allowance for doubtful accounts. After all attempts to collect a receivable have failed, the receivable is written off against the allowance. Based on the information available, the Company believes its allowance for doubtful accounts as of December 31, 2012 and 2011 is adequate.

Fixed Assets

Fixed assets consists of furniture, fixtures and equipment and leasehold improvements which are stated at cost. Leasehold improvements are amortized using the lesser of the life of the lease or the useful life of the asset. Repairs and maintenance are charged to expense as incurred. Depreciation is provided using the straight line method over the estimated useful lives of the asset as follows:

	Method	Estimated Useful Life

Furniture, fixtures and equipment	Straight-line	5-7 years
Leasehold Improvements	Straight-line	5 years

Depreciation and amortization expense for the years ended December 31, 2012 and 2011 was $5,271 and $20,391, respectively.

Revenue Recognition

Revenue consists primarily of fees received, based on time and materials, for providing site safety managers on major construction sites and safety training, fire safety and emergency preparedness services. Revenue is recognized in the period in which the services are performed and amounts are earned, and collectability is reasonably assured.

Income Taxes

The Company accounts for income taxes using the asset and liability method described in FASB ASC 740. Deferred tax assets arise from a variety of sources, the most significant being: a) tax losses that can be carried forward to be utilized against profits in future years; b) expenses recognized in the books but disallowed in the tax return until the associated cash flow occurs; and c) valuation changes of assets which need to be tax effected for book purposes but are deductible only when the valuation change is realized.

F-8

International Safety Group Inc. and Subsidiaries

Notes to Consolidated Financial Statements

Note 1 – Summary of Significant Accounting Policies (continued)

Income Taxes (continued)

Deferred tax assets and liabilities are determined based on differences between financial reporting and tax basis of assets and liabilities and are measured using enacted tax rates and laws that are expected to be in effect when such differences are expected to reverse. The gross deferred tax assets are reduced, if necessary, by a valuation allowance for any tax benefit which is not more likely than not to be realized. In assessing the need for a valuation allowance, future taxable income is estimated, considering the realization of tax loss carry forwards. Valuation allowances related to deferred tax assets can also be affected by changes to tax laws, changes to statutory tax rates and future taxable income levels. In the event it was determined that the Company would not be able to realize all or a portion of our deferred tax assets in the future, we would reduce such amounts through a charge to income in the period in which that determination is made. Conversely, if we were to determine that we would be able to realize our deferred tax assets in the future in excess of the net carrying amounts, we would decrease the recorded valuation allowance through an increase to income in the period in which that determination is made. In its evaluation of a valuation allowance the Company takes into account existing contracts and backlog, and the probability that options under these contract awards will be exercised as well as sales of existing products. The Company follows the provisions of FASB ASC 740-10-50, Accounting for Uncertainty in Income Taxes. ASC 740-10-50 which prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740-10 requires that the Company determine whether the benefits of its tax positions are more-likely-than-not of being sustained upon audit based on the technical merits of the tax position. The Company recognizes the impact of an uncertain income tax position taken on its income tax return at the largest amount that is more likely than not to be sustained upon audit by the relevant taxing authority.

Despite the Company’s belief that its tax return positions are consistent with applicable tax laws, one or more positions may be challenged by taxing authorities. Settlement of any challenge can result in no change, a complete disallowance, or some partial adjustment reached through negotiations or litigation.

Interest and penalties related to income tax matters, if applicable, will be recognized as income tax expense. During the years ended December 31, 2012 and 2011 the Company did not incur any expense related to interest or penalties for income tax matters, and no such amounts were accrued as of December 31, 2012 and 2011.

Earnings (Loss) per Share

FASB ASC 260-10 requires the presentation of basic earnings per share (“basic EPS”) and diluted earnings per share (“diluted EPS”).

For the years ended December 31, 2012 and 2011, the Company did not have any common share equivalents.

F-9

International Safety Group, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

Note 1 – Summary of Significant Accounting Policies (continued)

Advertising Costs

Advertising costs are expensed as incurred, and were $21,475 and $15,031 for the years ended December 31, 2012 and 2011, respectively.

Segment Reporting

Financial Accounting Standards Board (“FASB”) ASC Topic 280, Segment Reporting (“ASC 280”), establishes standards for the way public business enterprises report information about operating segments. ASC 280 also establishes standards for related disclosures about products and services, geographic areas and major customers. The Company has determined that based on these criteria it only operates one segment, consulting services, as all other services do not meet the minimum threshold for separate reporting of a segment.

Reclassifications

Certain reclassifications have been made to prior year financial statements to conform to the current year presentation.

Note 2 – Long-term Debt

	December 31,
	2012			2011
Notes payable (a)	$	285,671		$	297,415
Notes payable (b)		-			39,900
Notes payable (c)		-			50,000
Notes payable (d)		21,887			23,682
Notes payable (e)		-			2,098
		307,558			413,095
Less current portion		(307,558	)		(36,696	)
Total long-term debt	$	0		$	376,399

(a)

The Company has a term loan with a commercial bank bearing interest at 11.5% per annum, which matures in May of 2013 and is secured by all assets of the Company. The loan is guaranteed by certain of the Company’s stockholders.

(b)

The note was due on demand and required interest at a rate of 2% per annum. The loan was partially repaid with the balance converted to shares of common stock.

(c)

The Company had a 2 year note with a private equity group. The loan required interest at a rate of 6% per annum and was due in April of 2013. The loan was converted to common stock in 2012.

(d)

The Company has a loan which bears interest at a rate of 6% per annum and matures in September of 2013.

(e)

The Company had a term loan which matured and was fully satisfied in January 2012.

F-10

International Safety Group, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

Notes 3 – Notes Payable – Related Parties

	December 31,
	2012		2011
Notes payable (f)	$	-	$	17,450
Notes payable (g)		-		50,600
		-		68,500
Less current portion		-		(17,450	)
Total long-term debt	$	-	$	50,600

(f)

The related party note was due on demand and required interest at a rate of 8% per annum. This loan was converted to common stock in 2012.

(g)

The related party note required interest at a rate of 6% per annum and was due on May 26, 2013. This loan was partially repaid with the balance forgiven in 2012.

Interest expense on notes payable to related parties for the years ended December 31, 2012 and 2011 was 3,484 and $22,646 respectively.

Note 4 – Extinguishment of Debt

As a result of the Exchange Agreement, various long term debt, related party notes payable and notes payable to stockholders were converted to common stock. The Company issued 500,320 shares of common stock in exchange for $479,337 of various debt and notes payable and related accrued interest. The shares issued were determined to have a fair value of $130,083 and the Company recorded a gain on extinguishment of debt totaling $329,254 during 2012.

Note 5 – Convertible Debt

On October 26, 2012 the Company sold to four investors for an aggregate of $400,000 10% Secured Convertible Promissory Notes of the Company in the aggregate principal amount of $400,000. All principal and interest on the Notes is payable on October 26, 2013. All outstanding principal and accrued interest on the Notes shall automatically be converted into the Company’s Common Stock at a rate of the lesser of (a) 75% of the per share price of the Company’s Common Stock sold or (b) $.20 per share if and when the Company consummates sales of the Company’s equity securities for aggregate gross proceeds of at least $1 million.

Note 6 – Amount Payable to Officer

Included in accounts payable is a consulting fee due to an officer for work performed prior to him becoming an employee of the Company. The amount of this payable is $0 in 2012 and $3,842 in 2011.

F-11

International Safety Group Inc. and Subsidiaries

Notes to Consolidated Financial Statements

Note 7 – Notes Payable to Stockholders

The Company received loans from various stockholders from 2007 to 2012. Outstanding principal amounts bear interest at a rate ranging from 2% to 8% and are due on demand. Interest expense related to these loans was $6,731 and $17,593 for years ended December 31, 2012 and 2011, respectively.

Note 8 – Related Party Transactions

The Company has reimbursed related parties a total of $24,631 during 2012 for various expenses. The Company does not owe these related parties any amounts as of December 31, 2012.

As of December 31, 2012, the Company is owed $12,023 for expenses paid on behalf of related parties.

The Company is committed to award options to purchase 776,086 shares of the Company’s common stock to the Chief Executive Officer. There are no defined terms for these options and they have not yet been granted, so they are not yet reflected in the accompanying consolidated financial statements.

Note 9 – Income Taxes

The provision (benefit) for income taxes for the years ended December 31, 2012 and 2011 is comprised of the following:

	2012			2011
Current
Federal	$	-		$	-
State		7,619			-
Total current provision	$	7,619		$	-

Deferred
Federal	$	(58,185	)	$	60,209
State		(19,378	)		18,647
Total deferred (benefit) provision	$	(77,563	)	$	78,856

Total income tax (benefit) provision	$	(69,943	)	$	78,856

The tax effect of temporary differences, primarily net operating loss carry forwards, give rise to a deferred tax asset. Deferred income taxes are recognized for the tax consequence of such temporary differences at the enacted tax rate expected to be in effect when the differences reverse. The full realization of the tax benefit associated with the carry forward depends predominantly upon the Company’s ability to generate taxable income during the carry forward period.

F-12

International Safety Group Inc. and Subsidiaries

Notes to Consolidated Financial Statements

Note 9 – Income Taxes (continued)

The components of the Company’s deferred tax assets at December 31, 2012 and 2011 are as follows:

	2012			2011
Current assets
Allowance for doubtful accounts	$	16,905		$	-
Accrued expenses		34,254
Gross current deferred assets	$	51,159			-

Noncurrent assets, net
Net operating loss carry-forwards	$	66,972			11,647
Depreciation		(14,772	)		14,149
Gross noncurrent deferred tax assets	$	52,200		$	25,796

At December 31, 2012 the Company had federal, state and city net operating loss carry forwards in the approximate amount of $299,000 available to offset future taxable income. Most of this amount may be subject to annual limitations under certain provisions of the Internal Revenue Code related to “changes in ownership”.

The reconciliation between the income tax provision and the amount computed by applying the statutory federal tax rate to income from operations is as follows:

	2012			2011
US Statutory tax rate		34.0	%		34.0	%
State and City tax rate, net of federal benefit		0.2			10.0
Nondeductible expenses		0.1
Nondeductible compensation expense		31
Other		-0.1			1.0
Effective Tax Rate		-2.6	%		45.0	%

Interest and penalties, if any, related to income tax liabilities are included in income tax expense. As of December 31, 2012, the Company does not have a liability for uncertain tax positions.

The Company files Federal, New York state and New York City income tax returns. Tax years for fiscal 2009 through 2011 are open and potentially subject to examination by the federal and New York state taxing authorities.

F-13

International Safety Group, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

Note 10 – Capital Stock

The Series A Preferred Stock is entitled to vote, with respect to any question upon which holders of Common Stock have the right to vote, including, without limitation, the right to vote for the election of directors, voting together with the holders of Common Stock as one class. The holders of Series A Preferred Stock are entitled to 67% of the total votes on all such matters regardless of the actual number of shares of Series A Preferred Stock then outstanding. The vote of 100% of the outstanding Series a Preferred Stock shall determine the vote of the Series A Preferred Stock as a class. If the holders of Series A Preferred Stock cannot unanimously agree on how to vote on a particular matter or matters, then the holders shall submit such matter or matters for a determination by a majority of the directors of the Board of Directors of the Company (including, for such purpose directors who are holders of Series A Preferred Stock) and the holders shall be deemed to have voted all of their shares of Series A Preferred Stock in accordance with the determination of the Board of Directors. All or any portion of the outstanding shares of Series A Stock may upon at least ten (10) days prior written notice to the Company be converted into Common Stock on a one share for one share basis.

Note 11 – Operating Leases

The Company leases its office space in New York, NY under a lease agreement expiring August 31, 2015, with two five year options to extend the term. In addition, the Company leases additional office space for $2,000 per month on a month-to-month basis.

The Company leases certain office equipment under one lease agreement expiring December 31, 2015 and another expiring April 23, 2017.

Rent expense related to the leases for the year ended December 31, 2012 and 2011 was $195,260 and $138,715 respectively.

Minimum annual lease commitments are as follows:

December 31,	Total		Office Space		Office Equipment

2013	$	88,722	$	71,550	$	17,172
2014		115,272		98,100		17,172
2015		117,972		100,800		17,172
2016		104,340		100,800		3,540

	$	426,306	$	372,250	$	55,056

Note 12 – Stock Compensation

On November 12, 2012 the Company issued to Michael Gianatasio, the Chief Executive Officer and a director of the Company, 10 shares of the Company’s Convertible Series A Preferred Stock at $1.00 per share and 9,600,000 shares of the Company’s Common Stock at $.001 per share. The price per share paid for in this transaction was below market price and a non-cash stock compensation expense of $2,486,520 was recorded by the Company, which represents the discount to fair value that was paid for the shares. In 2011 there were no such transactions.

F-14

International Safety Group, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

Note 13 – Subsequent Events

In January 2013, the Company approved a Flexible Stock Plan that initially reserves up to an aggregate of 6,500,000 shares of the Company’s Common Stock for issuance to employees, officers and directors of, and consultants to, the Company and its affiliates.

In March 2013, the Company entered into a new sublease for office space in New York, NY. The sublease expires on March 30, 2017 and the total amount owed through the end of the entire initial term of the sublease is $1,129,706.

F-15

Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.

None.

Item 9A. Controls and Procedures.

(a) Evaluation of Disclosure Controls and Procedures

The Company’s management, with the participation of the Company’s Principal Executive Officer and Principal Financial Officer, has evaluated the design, operation, and effectiveness of the Company’s disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) of the Exchange Act as of December 31, 2012. On the basis of that evaluation, management concluded that the Company’s disclosure controls and procedures were not effective as of December 31, 2012, to provide reasonable assurance that the information required to be disclosed in reports filed or submitted pursuant to the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the rules and forms of the Commission, and that such information is not being accumulated and communicated to management, including its Principal Executive Officer and Principal Financial Officer as appropriate, to allow timely decisions regarding required disclosure. The ineffectiveness of the Company’s disclosure controls is due to the lack of segregation of duties in the Company’s accounting department and a limited corporate governance structure being in place as of December 31, 2012. The Company believes that it has taken initial steps to correct any weakness as described in Subparagraph c below.

(b) Management’s Report on Internal Control Over Financial Reporting

Management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Exchange Act Rule 13a-15(f). The Company’s internal control system is designed to provide reasonable assurance to management and to the Company’s Board of Directors regarding the preparation and fair presentation of published financial statements. Under the supervision and with the participation of management, including the Company’s Principal Executive Officer and Principal Financial Officer, management conducted an evaluation of the effectiveness of the Company’s internal control over financial reporting based on the framework in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on management’s evaluation under the framework in Internal Control—Integrated Framework, management concluded that the Company’s internal control over financial reporting was not effective as of December 31, 2012, due to the limited number of staff resources and the lack of segregation of duties as of such date. The Company believes that it has taken initial steps to correct weaknesses as described in subparagraph (c) below.

This Annual Report does not include an attestation report of the Company’s registered public accounting firm regarding internal control over financial reporting. Since the Company is a non-accelerated filer, management’s report is not subject to attestation by the Company’s registered public accounting firm pursuant to Section 404(b) of the Sarbanes-Oxley Act of 2002. As a result, this Annual Report contains only management’s report on internal controls.

The Company has hired Mikhail Geller as its Chief Accounting Officer with over 5 years of experience in Sarbanes-Oxley Act compliance in order to further design and implement systems and financial controls. Except for this staff addition, there were no changes in the Company’s internal control over financial reporting that occurred in the fourth quarter of 2012 that materially affected, or would be reasonably likely to materially affect, the Company’s internal control over financial reporting.

(d) Limitations of the Effectiveness of Internal Controls

The effectiveness of the Company’s system of disclosure controls and procedures and internal control over financial reporting is subject to certain limitations, including the exercise of judgment in designing, implementing and evaluating the control system, the assumptions used in identifying the likelihood of future events, and the inability to eliminate fraud and misconduct completely. As a result, there can be no assurance that the Company’s disclosure controls and procedures and internal control over financial reporting will detect all errors or fraud.

Item 9B. Other Information.

None.

PART III

Item 10. Directors, Executive Officers and Corporate Governance.

The following table sets forth certain information as of March 15, 2013 concerning our directors and executive officers:

Name	Age		Position

Michael Gianatasio		39	Director, Chief Executive Officer

Denise Groneman		53	Chief Operating Officer

Robert Simoni		35	Chief Financial Officer

Mikhail Geller		36	Chief Accounting Officer, Controller and Operations Manager

Michael Benjamin		29	Chief Compliance Officer and Treasurer

Jeffrey Devlin		65	Director

Charles Gargano		69	Director

Michael R. Gianatasio, age 39, is a safety and risk management consultant, professional engineer in the states of New York, Connecticut and Florida, a licensed site safety manager in New York City and a licensed fire safety manager in New York City. Since October 9, 2012 he has been Chief Executive Officer of the Company. From May 2003 through the present he has served as the President and Chief Executive Officer for Michael R. Gianatasio, PE, PC (d/b/a MRG Engineering and Construction), a professional engineering and construction management firm operating in New York, New Jersey and Connecticut. From July 2006 through October 2012 he worked as a consultant to Certified Site Safety, Inc. , a construction site safety management corporation which he co-founded and previously served as its president. From August 2000 until May 2003 he worked as a President and Project Executive at G&F Enterprises, Inc., a New York corporation. From December 1999 through December 2000 he worked as a project manager for Jeffrey M. Brown Associates, Inc., a building and construction management company. From May 1995 through December 1999 he worked as a project engineer for The LiRo Group, Ltd., a construction management, engineering, environmental, architectural and program management company. Mr. Gianatasio is licensed professional engineer in 4 states and is a member of the American Engineering Alliance, American Society of Civil Engineers and American Society of Safety Engineers. He is a graduate of Manhattan College where he received a degree in civil engineering.

Denise Groneman, age 53, was elected as Chief Operating Officer of the Company in January 2013. Since 2009 she has also been Vice President of Operations and Administration of Certified Site Safety, Inc. and Certified Site Safety of NY, LLC. From 2000 to 2009 she was employed in the Operations and Administration Department of Capelli Enterprises, Inc. Ms. Groneman brings more than 24 years of experience in the construction industry. Being on both the operations and management teams in the past, Denise is able to work closely with both executives, teams and employees to achieve the cooperation and team work necessary to run the day to day of a successful organization. Prior to joining Certified Site Safety in December, 2009, Ms. Groneman had a long career in the private sector of property management and general construction with Cappelli Enterprise of Valhalla, NY. Ms. Groneman held several positions including executive assistant to president, payroll administrator and accounts payable manager, assistant project manager and office manager of administration and operations, where she supervised the administrative staff as well as coordinated the internal and external operations of the organization managing the daily operations of the corporate office facilities. From 2007- 2009 Denise served as Vice President of The Louis R. Cappelli Foundation overseeing the 501c(3) entity. Denise attended SUNY Morrisville where she studied Public Health Technology and is a graduate of Suffolk County Community College. She is a Life Member of RTVAC and has served on the March of Dimes Northern Metro Division Real Estate Award Committee.

Robert Simoni, age 35, has been the Chief Financial Officer of the Company and formerly, Homeland Safety, since 2006. Mr. Simoni brings over 15 years of experience in financial analysis, accounting and financial reporting. Prior to joining Homeland Safety, Mr. Simoni worked for ComJet Aviation where his duties included analyzing customer credit risk, evaluating aircraft lease transactions and assisting in international marketing. He has also worked for the investment bank, Donaldson, Lufkin and Jenrette and their acquirer, Credit Suisse. Mr. Simoni has performed accounting and financial consulting to numerous businesses from diverse industries and sits on the board of directors of several of these companies. Mr. Simoni earned a Bachelor of Science in Finance from Villanova University and an MBA from New York University’s Stern School of Business.

Mikhail Geller, age 36, was elected as Chief Accounting Officer, Controller and Operations Manager of the Company in January 2013. From 2010 to 2012 he was a Compliance Consultant with Virtusa Corp. From 2009 to 2010 he was an Associate with Haprer& Nilsson. From 2005 to 2012 he was a Compliance Consultant with Citigroup Private Bank. Mr.Geller contributes over 10 years of experience in banking, management, consulting, change implementation and operation optimizations. Mr. Geller holds a B.A. in International Relations and a Minor in Economics from Colgate University. As an undergraduate, he interned at Coudert Brothers in their Moscow office and Baxter Investment in Greenwich, Connecticut.

Michael Benjamin, age 29, was elected Chief Compliance Officer and Treasurer of the Company in January 2013. From November 2012 to December 2012 he was Controller of the Company. From 2010 until his appointment with the Company he also served as controller and oversaw the accounting, human resource, insurance and finance department for Certified Site Safety, Inc. and Certified Site Safety of NY, LLC. He brings over 11 years of experience in corporate management, methodologies and regulations. Prior to joining Certified Site Safety, Michael had careers with Lola Couture as its business manager from 2006 to 2010 and prior to 2006 with an independent CPA firm. Mr. Benjamin graduated with a Masters Degree by the age of 21 and has been recognized as an upcoming future professional star by Westchester Magazine. Benjamin holds a Master’s with Distinction in Business and Marketing from New York Institute of Technology. He is a member of Management Accountants and the Society of Industry Leaders.

Jeffrey Devlin, age 65, was elected as a director of the Company in November 2012. He has been Executive Producer/Partner of Original Film, a movie production company, since 2002. He is also currently and since 2003 been the Chief Executive Officer of MediaLogic, an international consultancy and television production company and since November 2011 he has been Chief Marketing Officer and a director of The Broadsmoore Group, an investment advisory and merchant banking firm. Mr. Devlin has over 25 years of production experience in the advertising and entertainment industries. Mr. Devlin is currently a member of the Board of Directors of the United States Equestrian Team, Somerset Hills Handicapped Riders, Board of Advisors of Atari, and Executive Committee for the Association of Independent Commercial Producers (AICP). He is also a senior advisor to Sirius XM Satellite Radio. Mr. Devlin received a Bachelor’s degree from Bethel University in Nashville, Tennessee and completed graduate courses at Dartmouth College in Hanover, New Hampshire.

Charles Gargano, age 69, was elected as a director of the Company in February 2013. He has been a partner in Greenview Properties, a real estate firm, for more than five years. Mr. Gargano has spent more than 20 years in public service at the Federal and State level, serving two presidents as well as the administration of Governor Pataki. He was also appointed by Governor Pataki and served as Chairman and CEO of the Empire State Development Corporation and Vice-Chairman of the Port Authority of New York and New Jersey from 1995 to 2007. Mr. Gargano was also a United States Ambassador to the Republic of Trinidad and Tobago from 1988 to 1991 and was also appointed Deputy Administrator of the Federal Urban Mass Transportation Administration in 1981. Mr. Gargano, a licensed professional engineer, was a partner in Posillico Construction and Engineering Corporation for 21 years before entering public service. Mr. Gargano attended Fairleigh Dickinson University and Manhattan College and holds bachelors and masters degree in Civil Engineering and an MBA. Charles Gargano also holds four honorary doctorate degrees.

All of our directors hold their positions on the board until our next annual meeting of the shareholders and until their successors have been qualified after being elected or appointed. Officers serve at the discretion of the board of directors.

There are no family relationships among our directors and executive officers. There is no arrangement or understanding between or among our executive officers and directors pursuant to which any director or officer was or is to be selected as a director or officer, and there is no arrangement, plan or understanding as to whether non-management shareholders will exercise their voting rights to continue to elect the current board of directors.

Our directors and executive officers have not, during the past ten years:

●

had any bankruptcy petition filed by or against any business of which was a general partner or executive officer, either at the time of the bankruptcy or within two years prior to that time,

●

been convicted in a criminal proceeding and is not subject to a pending criminal proceeding,

●

been subject to any order, judgment or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting his involvement in any type of business, securities, futures, commodities or banking activities; or

●

been found by a court of competent jurisdiction (in a civil action), the Securities Exchange Commission or the Commodity Futures Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended or vacate

Board Composition

The Company’s Board of Directors is currently composed of three members – Michael Gianatasio, Jeffrey Devlin and Charles Gargano.

The Company currently does not have standing audit, nominating or compensation committees. Currently, its entire board of directors is responsible for the functions that would otherwise be handled by these committees. We intend, however, to establish an audit committee, a nominating committee and a compensation committee of the Board of Directors as soon as practicable. We envision that nominating committee would be primarily responsible for nominating directors and setting policies and procedures for the nomination of directors. The nominating committee would also be responsible for overseeing the creation and implementation of our corporate governance policies and procedures. The compensation committee will be primarily responsible for reviewing and approving the Company’s salary and benefit policies (including stock options), including compensation of executive officers.

Code of Ethics

Our Board of Directors will adopt a new code of ethics that applies to all of our directors, officers and employees, including our principal executive officer, principal financial officer and principal accounting officer. The new code will address, among other things, honesty and ethical conduct, conflicts of interest, compliance with laws, regulations and policies, including disclosure requirements under the federal securities laws, confidentiality, trading on inside information, and reporting of violations of the code.

Audit Committee Financial Expert

Our board of directors currently acts as our audit committee. At the present time, we believe that the members of board of directors are collectively capable of analyzing and evaluating our financial statements and understanding internal controls and procedures for financial reporting. We currently do not have a member who qualifies as an “audit committee financial expert” as defined in Item 407(e)(5) of Regulation S-Kand is “independent” as the term is used in Item 407(a)(1)) of Regulation S-K under the Exchange Act. Our board of directors is in the process of searching for a suitable candidate for this position.

Code of Ethics

We do not have a code of ethics but intend to adopt one in the near future.

Item 11. Executive Compensation.

The following table sets forth information concerning cash and non-cash compensation paid by the Company to its Chief Executive Officer for each of the two fiscal years ended December 31, 2011 and December 31, 2012. No executive officer of the Company received compensation in excess of $100,000 for either of those two years.

Name and Principal Position	Year Ended	Salary ($)	Bonus ($)	Stock Awards	Option Awards	Non-Equity Incentive Plan Compensation (S)	Non-Qualified Deferred Compensation Earnings ($)	All Other Compensation ($)	Total ($)
Michael Gianatasio CEO	12/31/2011	-	-	-	-	-	-	-	-
	12/31/2012	67,500	-	-	-	-	-	13,500	81,000

Employment Agreement with Michael Gianatasio

Michael Gianatasio is employed by the Company under an Employment Agreement entered into as of October 9, 2012 for a term of 5 years. The term of the agreement is automatically renewable for successive one year terms unless notice on non-renewal is given by either party to the other within 90 days prior to the end of the then current term. Mr. Gianatasio receives a salary of $300,000 per year and is entitled to an annual cash bonus of a minimum of one year’s annual salary if certain annual performance targets are achieved. Mr. Gianatasio has also been granted options to purchase an aggregate of 776,086 shares of the Company’s Common Stock. Under the agreement Mr. Gianatasio also receives full family plan health and dental insurance coverage, 6 weeks of vacation, reimbursement for all out of pocket ordinary and necessary expenses incurred by him in the performance of his duties on behalf of the Company, an allowance of $5,000 per month, life insurance and disability insurance.

Outstanding Equity Awards at Fiscal Year End

The following table reflects the unexercised options, stock that has not vested and equity incentive plan awards for each named executive officer outstanding as of the end of the fiscal year ended December 31, 2012:

Stock Awards

Name

Number of Shares or Units of Stock That Have Not Vested
(#)

Market Value of Shares of 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
($)

Michael Gianatasio

Director Compensation

For the year ended December 31, 2012, Jeff Devlin received $5,000 for his services as a director. None of the other members of our Board of Directors received compensation for his service as a director during the year ended December 31, 2012.

In February 2013, the Board of Directors approved the Company’s policy of compensation to the directors for their services in that capacity whereby each director of the Company is entitled to (i) an annual grant of options to purchase a number of shares of Common Stock equal to $100,000 divided by the then current market price of the Common Stock and (ii) cash compensation of $5,000 per quarter.

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.

The following table sets forth information regarding beneficial ownership of our common stock as of March 21, 2013 by (i) any person or group with more than 5% of any class of voting securities, (ii) each director, (iii) our chief executive officer and each other executive officer whose cash compensation for the most recent fiscal year exceeded $100,000 and (iv) all executive officers and directors as a group. Unless otherwise specified, the address of each of the officers and directors set forth below is in care of the Company, 130 William Street, 6^th Floor, 6^th Floor, New York, New York 10038. Except as indicated in the footnotes to this table and subject to applicable community property laws, the persons named in the table to our knowledge have sole voting and investment power with respect to all shares of securities shown as beneficially owned by them.

Name	Office		Shares Beneficially Owned (1)			Percent of Class (2)
Michael Gianatasio		Director and CEO		9,600,000	(3)		26.4	%
Charles Gargano		Director		200,000				*
Jeffrey Devlin		Director		-				*
Joseph Albunio				4,270,633			11.8	%
All officers and directors as a group (6 persons)		Director		9,800,000	(3)		27.0	%

* Less than 1%

(1) Beneficial ownership is determined in accordance with rules promulgated by the Commission.

(2) Based on 36,337,564 shares of Common Stock outstanding and computed in accordance with rules promulgated by the Commission

(3) Does not include 1,153,846 shares owned by Certified Site Safety of NY, LLC, a company wholly owned, operated and controlled by Mr. Gianatasio’s wife.

Item 13. Certain Relationships and Related Transactions, and Director Independence.

On November 12, 2012 the Company issued and sold to Michael Gianatasio, the Chief Executive Officer and a director of the Company, for $.001 per share, 9,600,000 shares of the Company’s Common Stock.

On November 12, 2012 the Company issued and sold to Michael Gianatasio for $1.00 per share, 10 shares of the Company’s Series A Preferred Stock. A description of the rights and preferences of the Series A Preferred Stock is set forth in the Certificate of Designations, Preferences and Rights of Series A Convertible Preferred Stock which the Company filed with the Secretary of State of Nevada on November 9, 2012 and which was filed with the Commission on November 13, 2012 as Exhibit 3.2 to the Company’s Current Report on Form 8-K. Among other things, for so long as the Series A Convertible Preferred Stock is issued and outstanding, the holders of such stock shall vote together as a single class with the holders of the Common Stock, and the holders of any other class or series of shares entitled to vote with the Common Stock, with the holders of Series A Convertible Preferred Stock being entitled to 67% of the total votes on all such matters regardless of the actual number of shares of Series A Preferred Stock then outstanding, and the holders of Common Stock and any other shares entitled to vote being entitled to their proportional share of the remaining 33% of the total votes based on their respective voting power. The vote of 100% of the outstanding Series A Preferred Stock shall determine the vote of the Series A Preferred Stock as a class. Michael Gianatasio is the holder of all of the outstanding shares of Series A Convertible Preferred Stock

In January 2013 Certified Site Safety of NY, LLC, a company wholly owned, operated and controlled by the wife of Michael Gianatasio, the Chief Executive Officer of the Company, purchased for $.26 per share ($300,000 in the aggregate), an aggregate of 1,153,564 shares of Common Stock of the Company.

Effective October 9, 2012 the Company and Michael Gianatasio entered into an Employment Agreement. Certain of the terms of the Employment Agreement are described under the subheading “Employment Agreement with Michael Gianatasio” in Item 11 hereof.

Other than the above transactions or as otherwise set forth in this Annual Report or in any reports filed by the Company with the Commission, there have been no related party transactions, or any other transactions or relationships required to be disclosed pursuant to Item 404 of Regulation S-K.

Director Independence

The Company believes that both Jeffrey Devlin and Charles Gargano are “independent” as such term is defined by the rules of the Nasdaq Stock Market.

Item 14. Principal Accounting Fees and Services.

Audit Fees

The aggregate fees that have been, or are expected to be, billed by Friedman LLP (“Friedman”), the Company’s principal accountant, to the Company for the review and audit of the Company’s financial statements for 2012 and 2011 are $71,000 and $108,118. The aggregate fees that were billed by Ronald R. Chadwick (“Chadwick”) to the Company for the review and audit of the Company’s financial statements for 2012 and 2011 were $7,500.

Audit-Related Fees

During 2012 and 2011 there were no fees paid to Friedman or Chadwick in connection with the Company’s compliance with Section 404 of the Sarbanes-Oxley Act of 2002.

No other fees were billed by Friedman or Chadwick for the last two years that were reasonably related to the performance of the audit or review of the Company’s financial statements and not reported under “Audit Fees” above.

Tax Fees

There were no fees billed by Friedman or Chadwick during the last two fiscal years for professional services rendered for tax compliance, tax advice, or tax planning. Accordingly, none of such services were approved pursuant to pre-approval procedures or permitted waivers thereof.

All Other Fees

There were no other non-audit-related fees billed to the Company by Friedman or Chadwick in 2012 or 2011.

Pre-Approval Policies and Procedures

Engagement of accounting services by the Company is not made pursuant to any pre-approval policies and procedures. Rather, the Company believes that its accounting firm is independent because all of its engagements by the Company are approved by the Company’s Board of Directors prior to any such engagement.

The Company’s Board of Directors will meet periodically to review and approve the scope of the services to be provided to the Company by its independent registered public accounting firm, as well as to review and discuss any issues that may arise during an engagement. The Board is responsible for the prior approval of every engagement of the Company’s independent registered public accounting firm to perform audit and permissible non-audit services for the Company, such as quarterly financial reviews, tax matters, consultation on new accounting and disclosure standards.

Before the auditors are engaged to provide those services, the Chief Financial Officer and Controller will make a recommendation to the Board of Directors regarding each of the services to be performed, including the fees to be charged for such services. At the request of the Board of Directors, the Independent Registered Public Accounting Firm and/or management shall periodically report to the Board of Directors regarding the extent of services being provided by the Independent Registered Public Accounting Firm, and the fees for the services performed to date.

PART IV

Item 15. Exhibits, Financial Statement Schedules

(a)	Documents filed as part of this report.

	(i)	Financial Statements - see Item 8. Financial Statements and Supplementary Data

	(ii)	Financial Statement Schedules – None

		(Financial statement schedules have been omitted either because they are not applicable, not required, or the information required to be set forth therein is included in the financial statements or notes thereto.)

	(iii)	Report of Independent Registered Public Accounting Firm.

	(iv)	Notes to Financial Statements.

(b)	Exhibits

	The exhibits listed on the accompanying Exhibit Index are filed as part of this Annual Report.

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	INTERNATIONAL SAFETY GROUP, INC.

	By:	/s/ Michael Gianatasio
Date: April 15, 2013		Michael Gianatasio
		Chief Executive Officer

Pursuant to the requirements of the Securities Exchange Act of 1934, 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

By:	/s/ Michael Gianatasio	Chief Executive Officer	April 15, 2013
	Michael Gianatasio	And Director

By:	/s/ Robert Simoni	Chief Financial Officer	April 15, 2013
	Robert Simoni

By:	/s/ Mikhail Geller	Chief Accounting Officer	April 15, 2013
	Mikhail Geller

By:	/s/ Jeffrey Devlin	Director	April 15, 2013
	Jeffrey Devlin

By:		Director
	Charles Gargano

EXHIBIT INDEX

Exhibit Number		Description
2.1		Share Exchange Agreement dated as of November 12, 2012 among the Company, Homeland Safety, the shareholders of Homeland Safety and certain creditors of Homeland Safety. Incorporated by reference to Exhibit 2.1 to the Company’s Current Report on Form 8-K filed on November 13, 2012 (the ““November 2012 8-K”).
3.1		Articles of Incorporation of the Company filed with the Secretary of State of Nevada on November 18, 2010. Incorporated by reference to Exhibit 3.1 to the Registration Statement on Form S-1 filed by the Company on April 14, 2011 (the “S-1”).
3.2		Certificate of Amendment to the Articles of Incorporation of the Company filed with the Secretary of State of the State of Nevada on October 29, 2012. Incorporated by reference to Exhibit 3.1 to the November 2012 8-K.
3.3		Certificate of Designations, Preferences and Rights of Series A Convertible Preferred Stock filed with the Secretary of State of the State of Nevada on November 9, 2012. Incorporated by reference to Exhibit 3.2 to the November 2012 8-K.
3.4		Certificate of Amendment to the Articles of Incorporation of the Company filed with the Secretary of State of the State of Nevada on November 26, 2012. Incorporated by reference to Exhibit 3.1 to the Company’s Current Report on Form 8-K filed on January 11, 2013.
3.5		By-laws of the Company. Incorporated by reference to Exhibit 3.2 to the S-1.
10.1		Split-Off Agreement dated as of November 12, 2012 between the Company, Benaco Split Corp. and Natalia Belykh. Incorporated by reference to Exhibit 10.1 to the November 2012 8-K.
10.2		2013 Flexible Stock Plan of the Company. Incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on February 25, 2013.
10.3		Employment Agreement entered into as of October 9, 2012 between the Company and Michael Gianatasio.*
10.4		Sublease Agreement, dated March 15, 2013 between the Company and Avistar Communications Corp..*
16.1		Letter, dated November 13, 2012 from Ronald R. Chadwick, P.C. to the Securities and Exchange Commission. Incorporated by reference to Exhibit 16.1 to the November 2012 8-K.
21.1		Subsidiaries of the Company.*
31.1		Certification of the Chief Executive Officer pursuant to Section 15d-14(a) of the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.*
31.2		Certification of the Chief Financial Officer pursuant to Section 15d-14(a) of the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.*
32.1		Certification of the Chief Executive Officer pursuant to 18 U.S.C. Section 135, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.*
32.2		Certification of the Chief Financial Officer pursuant to 18 U.S.C. Section 135, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.*

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

* Filed Herewith.

EX-10.3 2 ex10-3.htm Exhibit 10.3

EMPLOYMENT AGREEMENT

This EMPLOYMENT AGREEMENT is made and entered into as of the 9^th day of October, 2012 (the “Agreement”), by and between BENACO, INC., a Nevada corporation (the “Company”), having its principal place of business at 2975 Westchester Avenue, Suite 114, Purchase, New York 10577, and Michael Gianatasio (the “Employee”), having an address at 2975 Westchester Avenue, Suite 114, Purchase, New York 10577 (the Employee and the Company are collectively referred to as the “Parties”).

WITNESSETH:

WHEREAS, the Company is primarily engaged in the business of occupational risk management (the “Business”); and

WHEREAS, the Employee has represented that he has the experience, background and expertise necessary to enable him to be the Company’s Chief Executive Officer; and

WHEREAS, based on such representation, and the Company’s reasonable due diligence, the Company wishes to employ the Employee as its President and in such other capacities as mutually agreed to by the Company and the Employee, and the Employee wishes to be so employed, in each case, upon the terms hereinafter set forth.

NOW, THEREFORE, in consideration of the foregoing premises and the mutual covenants and agreements herein contained, and other good and valuable consideration, the Parties agree as follows:

1. Definitions. As used herein, the following terms shall have the following meanings:

1.1 “Affiliate” means any Person controlling, controlled by or under common control with the Company.

1.2 “Board” means the Board of Directors of the Company.

1.3 “Cause” means:

	1.3.1	The Employee’s persistent failure to perform his duties and responsibilities as set forth in a mutually agreed upon written job description as designated by the Board after delivery of written notice to the Employee detailing the basis for such failure, with a reasonable opportunity for the Employee to cure such failure (not to exceed 30 days); provided, however, if the Employee shall be diligently pursuing a cure, the Company may, in its discretion, extend such period for a reasonable period of time;

	1.3.2	The Employee’s knowing participation in any activity that is competitive with or injurious to the Company;

	1.3.3	The Employee’s commission of any fraud against the Company, or unauthorized use or appropriation of any funds or properties of the Company for the Employee’s sole personal gain; or

	1.3.4	The Employee’s conviction of an offense constituting a felony involving moral turpitude;

1.4 “Common Stock” means the Company’s $.001 par value per share common stock.

1.5 “Date of Termination” means (a) in the case of a termination for which a Notice of Termination (as hereinafter defined in Section 5.4.3) is required, the date of actual receipt of such Notice of Termination or, if later, the date specified therein, as the case may be, and (b) in all other cases, the actual date on which the Employee’s employment terminates during the Term of Employment (as hereinafter defined in Section 3) (it being understood that nothing contained in this definition of “Date of Termination” shall affect any of the cure rights provided to the Employee or the Company in this Agreement).

1.6 “Disability” means Employee’s inability to render, for a period of nine (9) consecutive months, services hereunder due to his physical or mental incapacity.

1.7 “Effective Date” means October 9, 2012.

1.8 “Person(s)” means any individual or entity of any kind or nature, including any other person as defined in Section 3(a)(9) of the Securities Exchange Act of 1934, and as used in Sections 13(d) and 14(d) thereof.

1.9 “Prospective Customer” shall mean any Person which has either (a) entered into a nondisclosure agreement with the Company or any Affiliate or (b) has within the preceding 12 months received a currently pending and not rejected written proposal in reasonable detail from the Company or any Affiliate.

1.10 “Severance Payments” shall mean any payments made under Section 5.3.4.

2. Employment.

2.1 Agreement to Employ. Effective as of the Effective Date, the Company hereby agrees to employ Employee, and Employee hereby agrees to serve, subject to the provisions of this Agreement, as a director, officer and employee of the Company.

2.2 Duties. Employee shall serve as the Company’s Chief Executive Officer and in such other capacities as may be mutually agreed to by the Company and the Employee and shall have such responsibilities as designated by the Company’s Board that are not inconsistent with applicable laws, regulations and rules. The Employee shall report directly to the Company’s Board as circumstances may require.

3. TERM OF AGREEMENT. Unless the Employee’s employment shall sooner terminate pursuant to Section 5, The Company shall employ the Employee for a term commencing on the Effective Date and ending on the 5th anniversary thereof, which term shall be automatically renewed for additional successive 1-year terms unless notice of non-renewal is received by Employee from the Company or by the Company from Employee within ninety (90) days of the end of the initial 5 year term or a subsequent renewal term. The period during which Employee is employed pursuant to this Agreement shall be referred to as the “Term” or the “Term of Employment”.

4. COMPENSATION.

4.1 Salary. Employee’s salary during the Term shall be $300,000 per year (the “Salary”) payable monthly on the first day of each month. Payment of Salary to Employee may be deferred at the sole discretion of Employee. In the event of any such deferral, Employee’s salary shall be accrued. All applicable withholding taxes shall be deducted from such payments. The entire Board, or if the Company has such a committee, the Board’s Compensation Committee, will review Employee’s Salary at least once per year and may, in its discretion, increase (but not decrease) the Salary in accordance with the Company’s compensation policies. Notwithstanding the foregoing, the Employee’s Salary shall be adjusted for inflation on an annual basis on the anniversary date of this Agreement.

4.2 Cash Bonus. In addition to the annual Salary provided for in Section 4.1 above, if the Company meets the annual performance targets set forth on Schedule 4.2 hereof, the Employee shall be entitled to an annual bonus of a minimum of 1 year’s annual Salary with respect to each year in which the targets are met. Such bonuses may be deferred at the discretion of the Employee.

4.3 Equity Compensation. As soon as practicable after the Effective Date, Employee shall be awarded options to purchase an aggregate of 776,086 shares of Common Stock to be vested over a three-year term, beginning on the date of this Agreement in accordance with a stock incentive plan to be approved by the Board. In the future, Employee shall be awarded such other equity compensation approved by the entire Board or Compensation Committee of the Board upon the annual reviews of the Employee’s performance, including additional options and/or Restricted Common Stock grants under the Company’s stock incentive plans. All equity grants, if any, shall be governed by the terms and conditions of the governing equity grant agreement(s) and the stock incentive plan or any other equity plan of the Company.

4.4 Health Insurance; Other Employee Benefits. During the Term, Employee shall receive full family plan coverage under any health and dental insurance plans that the Company has as of the Effective Date. The Company shall pay Employee’s COBRA for a period of 12 months from the Effective Date. In addition, during the Term, Employee shall be eligible to participate in any other employee benefit plan, program or practice, in each case, sponsored by the Company for its executives or employees on terms and conditions set forth in such programs and plans (as amended from time to time).

4.5 Vacation. The Employee shall be entitled to six (6) weeks of paid vacation per calendar year taken at such times so as to not reasonably impede his duties hereunder. Vacation days that are not taken may be carried over into future years or compensated per diem prorated at the discretion of Employee. Illness days shall be consistent with the Company’s standard policies and personal appearances, educational seminars, university course work, service to government and other compensated or non-compensated business-related days away from duties will not be calculated against entitled vacation days.

4.6 Monthly Allowances. The Employee shall receive an allowance of $5,000 per month.

4.7 Business Expenses. The Employee shall be reimbursed by the Company for all out of pocket ordinary and necessary expenses incurred by the Employee in the performance of his duties hereunder on behalf of the Company and provided with Company credit card. The Employee shall also promptly be reimbursed by the Company for all out of pocket expenses incurred by the Employee prior to the execution of this Agreement in connection with the business of the Company, the preparation for the acquisition of companies by the Company and the financing of the Company, in each case upon presentation of reasonable documentation for such expenses.

4.8 Key man and Disability Insurance. The Company shall purchase and maintain (a) a key man policy in the amount of $10,000,000 on the life of Employee during the Term, or such other amount as the Board may determine to be reasonable, with not less than $2,000,000 of the proceeds payable following Employee’s death directly to the Employee’s estate or as otherwise directed by the Employee and (b) a disability insurance policy for the Employee providing for benefits in an amount equal to the amount of Employee’s annual Salary as provided for in Section 4.1 hereof. The Employee agrees to assist the Company in obtaining such insurance policies by, among other things, submitting to the customary examinations and correctly preparing, signing and delivering application and other documents as may reasonably be required.

5. TERMINATION.

5.1 Termination Due to Death or Disability.

	5.1.1	Death. Upon the Employee’s death, the Employee’s estate or the Employee’s legal representative, as the case may be, shall be entitled to the Employee’s accrued and unpaid Salary through the date of death, plus all other compensation and benefits that were vested through the date of the Employee’s death, including, but not limited to, any vested and unpaid or granted and unpaid annual bonus, vacation days and equity award(s) for the fiscal year prior to the Employee’s death. Employee’s estate or the Employee’s legal representative, as the case may be, shall be entitled to Employee’s full equity ownership in the Company according to Employee’s will and own personal inheritance plan or the laws of intestacy, as the case may be.

	5.1.2	Disability. In the event of the Employee’s Disability (it being understood that such period will commence nine months from the first date that Employee is unable to work), this Agreement shall terminate and (a) Employee shall be entitled to receive the Employee’s accrued and unpaid salary through the date of Disability, plus all other compensation and benefits that were vested through the date of Disability, including, but not limited to, any vested and unpaid or granted and unpaid annual bonus, vacation days and equity award(s) for the fiscal year prior to the Employee’s Disability; and (b) any unvested equity compensation will continue to vest for a period of the later of (i) three (3) years after the first date that Employee is unable to work or (ii) the remainder of the current Term.

5.2 Termination by the Company for Cause. The Company may terminate Employee’s employment hereunder for Cause by delivery of written notice to the Employee specifying the cause or causes relied upon for such termination. If the Company terminates the Employee’s employment hereunder for Cause, the Employee shall be entitled only to (a) the Employee’s accrued and unpaid Salary through the Date of Termination; and (b) all other compensation and benefits that were vested through the Date of Termination, including, but not limited to, any vested and unpaid or granted and unpaid annual bonus and equity award(s) through the Date of Termination.

5.3 Termination Without Cause. The Company may terminate the Employee’s employment hereunder without Cause, which shall include the Company’s delivery of a notice of non-renewal to Employee pursuant to Section 3. If the Company terminates the Employee’s employment hereunder without Cause, other than due to death or Disability, the Employee shall be entitled to only the following:

	5.3.1	Employee’s accrued and unpaid Salary and a cash payment of accrued vacation days (at the current rate of the Employee’s Salary) through the Date of Termination;

	5.3.2	all other compensation and benefits that were granted through the Date of Termination, including but not limited to, any granted and unpaid annual bonus and equity award(s) through the Date of Termination. All such granted equity awards(s) that have not vested shall immediately vest upon the Date of Termination;

	5.3.3	The Company shall continue or cause to be continued at the expense of the Company the Employee’s family medical insurance benefits in effect immediately prior to the Date of Termination until the end of the Term; and

	5.3.4	Employee shall be entitled to Severance Payments as set forth below:

5.3.4.1

In the event that during the Term, the Company terminates Employee’s employment hereunder without Cause or Employee terminates the employment for Good Reason, as defined below in Section 5.4, Employee shall be entitled to Severance Payments in the aggregate amount equal to the Salary that he would have received for the period from the Date of Termination until the earlier of (i) 18 months from the Date of Termination, or (ii) the end of the current Term;

5.3.4.2

All Severance Payments set forth in this Section 5.3.4 are subject to the following conditions: (a) the Employee shall perform such reasonable duties as may be requested by the Company during the period the Severance Payments set forth in this Section 5.3.4 are made; (b) the Employee shall refrain from disparaging the Company and any of its directors, officers, employees or Affiliates; and (c) the Employee cooperates with the Company in all reasonable requests to transition the Employee’s replacement. Subject to the Employee’s compliance with the foregoing, all Severance Payments set forth in this Section 5.3.4 shall be paid to the Employee in equal installments over the balance of the payment period, in accordance with the Company’s regularly scheduled payroll dates, commencing with the Company’s first regularly scheduled payroll date that occurs after the Date of Termination.

5.4 Termination by Employee. Any termination of this Agreement by the Employee by formal notice shall have the same effect as a termination by the Company for Cause, unless the Employee terminates employment for “Good Reason” as defined below. A termination for Good Reason shall have the same effect as a termination by the Company without Cause.

	5.4.1	For purposes of this Agreement “Good Reason” shall mean (a) a material diminution in Employee’s duties and responsibilities, or material change in reporting structure not agreed to by the Employee; (b) the Company shall default in the performance of any of its material obligations under this Agreement (provided that, in any such case, the Employee shall have provided the Board with written notice of such default and not less than sixty (60) days to cure such default); (c) the occurrence of a Change of Control (as defined below); or (d) the Company retaliates against the Employee for objecting to any illegal conduct by The Company.

	5.4.2	For purposes of this Agreement, “Change in Control” shall mean: (a) any acquisition by any person or any persons acting together which would constitute a “group” for purposes of Section 13(d) of the Securities Exchange Act of 1934 (a “Group”) of fifty percent (50%) or more of the total voting power of all classes of capital stock of the Company entitled to vote generally in the election of the Board; (b) any other acquisition by any person or group of the power to elect, appoint or cause the election or appointment of at least a majority of the members of the Board through beneficial ownership of the capital stock or otherwise; (c) the merger or consolidation of the Company as a result of which persons who were stockholders of the Company immediately prior to such merger or consolidation, do not, immediately thereafter, own, directly or indirectly, 50% or more of the combined voting power entitled to vote generally in the election of directors of the merged or consolidated company; (d) the sale, transfer or other disposition of all or substantially all of the assets of The Company through one transaction or a series of related transactions to one or more persons or entities who are not, immediately prior to such sale, transfer or other disposition, stockholders of the Company immediately prior to such sale(s), transfer(s) or other disposition(s). Notwithstanding the foregoing, or anything to the contrary contained herein, it shall not be a Change in Control if any of the foregoing transactions are approved in writing by persons who, as of the date of this Agreement, in the aggregate, own more than 50% of the voting stock of the Company or if the change of control occurs as a result of or in connection with a merger or share exchange between or involving the Company or acquisitions of other business by the Company which are currently contemplated.

5.4.3

Notice of Termination. Any termination of the Employee by the Company shall be communicated by a notice of termination to the Employee given in accordance with Section 7.4 of this Agreement (the “Notice of Termination”). Such notice shall (a) indicate the specific termination provision in this Agreement relied upon and (b) if the termination date is other than the date of receipt of such notice, specify the dates on which the Employee’s employment is to be terminated (which date shall not be earlier than the date on which such notice is given).

5.5 Payment. Except as otherwise provided in this Agreement, any payments to which the Employee shall be entitled under this Section 5, including, without limitation, any economic equivalent of any benefit, shall be made as promptly as possible following the Date of Termination, but in no event more than 30 days after the Date of Termination. If the amount of any payment due to the Employee cannot be finally determined within 30 days after the Date of Termination, such amount shall be reasonably estimated on a good faith basis by The Company and the estimated amount shall be paid no later than thirty (30) days after such Date of Termination. As soon as practicable thereafter, the final determination of the amount due shall be made and any adjustment requiring a payment to the Employee shall be made as promptly as practicable.

5.6 No Exclusivity of Rights. Nothing in this Agreement shall prevent or limit the Employee’s continuing or future participation in any plan, program, policy or practice provided by the Company or its subsidiaries, if any, and for which the Employee may qualify, nor shall anything herein limit or otherwise affect such rights as Employee may have under any other contract or agreement with the Company or its subsidiaries, if any, at or subsequent to the Date of Termination (“Other Benefits”), which such Other Benefits shall be payable in accordance with such plan, policy, practice or program or contract or agreement, except as explicitly modified by this Agreement. Notwithstanding the foregoing, if Employee receives payments and benefits pursuant to Section 5.3 of this Agreement, the Employee shall not be entitled to any severance pay or benefits under any severance plan, program or policy of the Company, unless otherwise specifically provided therein in a specific reference in or to this Agreement.

6. NON-COMPETITION: NON-DISCLOSURE; INVENTIONS.

6.1 Trade Secrets. The Employee acknowledges that his employment position with the Company is one of trust and confidence. The Employee further understands and acknowledges that, during the course of the Employee’s employment with the Company, the Employee will be entrusted with access to certain confidential information, specialized knowledge and trade secrets which belong to the Company, including, but not limited to, its methods of operation and developing customer base, its manner of cultivating customer relations, its practices and preferences, current and future market strategies, formulas, patterns, patents, devices, secret inventions, processes, compilations of information, records, and customer lists, all of which are regularly used in the operation of the Company’s business and which the Employee acknowledges have been acquired, learned and developed by the Company only through the expenditure of substantial sums of money, time and effort, which are not readily ascertainable, and which are discoverable only with substantial effort, and which thus are the confidential and the exclusive property of the Company (hereinafter “Trade Secrets”). The Employee covenants and agrees to use his best efforts and utmost diligence to protect those Trade Secrets from disclosure to third parties. The Employee further acknowledges that, absent the protections afforded the Company in Section 7, Employee would not be entrusted with any of such Trade Secrets. Accordingly, the Employee agrees and covenants (which agreement and covenant shall survive the termination of this Agreement regardless of the reason) as follows:

	6.1.1	The Employee will at no time take any action or make any statement that will disparage or discredit the Company, any of its subsidiaries or their respective products or services;

	6.1.2	During the period of the Employee’s employment with the Company and for eighteen (18) months immediately following the termination of such employment, the Employee will not disclose or reveal to any person, firm or corporation other than in connection with the business of the Company or as may be required by law, any Trade Secret used or useable by the Company or any of its subsidiaries, divisions or Affiliates (collectively, the “Companies”) in connection with their respective businesses, known to the Employee as a result of his employment by the Company, or other relationship with the Companies, and which is not otherwise publicly available. The Employee further agrees that during the term of this Agreement and at all times thereafter, he will keep confidential and not disclose or reveal to any person, firm or corporation other than in connection with the business of the Companies or as may be required by applicable law, any information received by him during the course of his employment with regard to the financial, business, or other affairs of the Companies, their respective officers, directors, customers or suppliers which is not publicly available;

6.1.3

During the term of the Agreement and, for a period of six (6) months immediately following the termination of the Employee’s employment with the Company, Employee shall not: compete, or participate as a shareholder, director, officer, partner (limited or general), trustee, holder of a beneficial interest, employee, agent of or representative in any business competing directly with the Companies without the prior written consent of the Company, which may be withheld in the Company’s sole discretion; provided, however, that nothing contained herein shall be construed to limit or prevent the purchase or beneficial ownership by Employee of less than five percent of any security registered under Section 12 or 15 of the Securities Exchange Act of 1934;

6.2 Successors.

6.2.1

Employee. This Agreement is personal to the Employee and, without the prior express written consent of the Company, shall not be assignable by the Employee, except that Employee’s rights to receive any compensation or benefits under this Agreement may be transferred or disposed of pursuant to testamentary disposition, intestate succession or a qualified domestic relations order or in connection with a Disability. This Agreement shall inure to the benefit of and be enforceable by the Employee’s estate, heirs, beneficiaries, and/or legal representatives.

6.2.2

The Company. This Agreement shall inure to the benefit of and be binding upon the Company and its successors and assigns.

6.3 Inventions and Patents. The Company shall be entitled to the benefit and exclusive ownership of any inventions or improvements in drugs, products, processes, or other things that may be made or discovered by the Employee while he is in the service of the Company, and all patents for the same.

7. MISCELLANEOUS.

7.1 Indemnification. The Company and each of its subsidiaries shall, to the maximum extent provided under applicable law, indemnify and hold the Employee harmless from and against any expenses, including reasonable attorney’s fees, judgments, fines, settlements and other legally permissible amounts (“Losses”), incurred in connection with any proceeding arising out of, or related to, Employee’s employment by the Company, other than any such Losses incurred as a result of the Employee’s negligence or willful misconduct. The Company shall, or shall cause a subsidiary thereof to, advance to the Employee any expenses, including attorney’s fees and costs of settlement, incurred in defending any such proceeding to the maximum extent permitted by applicable law. Such costs and expenses incurred by the Employee in defense of any such proceeding shall be paid by the Company or applicable subsidiary in advance of the final disposition of such proceeding promptly upon receipt by the Company of (a) written request for payment; (b) appropriate documentation evidencing the incurrence, amount and nature of the costs and expenses for which payment is being sought; and (c) an undertaking adequate under applicable law made by or on behalf of the Employee to repay the amounts so advanced if it shall ultimately be determined pursuant to any non-appealable judgment or settlement that the Employee is not entitled to be indemnified by the Company or any subsidiary thereof. The Company will provide the Employee with coverage under all director’s and officer’s liability insurance policies which is has in effect during the Term, with no deductible to the Employee.

7.2 Applicable Law. Except as may be otherwise provided herein, this Agreement shall be governed by and construed in accordance with the laws of the State of New York, applied without reference to principles of conflict of laws.

7.3 Amendments. This Agreement may not be amended or modified otherwise than by a written agreement executed by the parties hereto or their respective successors or legal representatives.

7.4 Notices. All notices and other communications hereunder shall be in writing and shall be given by hand-delivery to the other party or by registered or certified mail, return receipt requested, postage prepaid, addressed as follows:

If to the Employee:

Michael Gianatasio

2975 Westchester Avenue, Suite 114

Purchase, New York 10577

With a copy to (which shall not constitute notice):

Ofsink, LLC

900 Third Avenue, 5^th Floor

New York, New York 10022

Attn: Darren Ofsink

Facsimile: 212-688-7273

If to the Company:

Benaco, Inc.

2975 Westchester Avenue, Suite 114

Purchase, New York 10577

or to such other address as either party shall have furnished to the other in writing in accordance herewith. Notices and communications shall be effective when actually received by the addressee.

7.5 Withholding. The Company may withhold from any amounts payable under the Agreement, such federal, state and local income, unemployment, social security and similar employment related taxes and similar employment related withholdings as shall be required to be withheld pursuant to any applicable law or regulation.

7.6 Severability. The invalidity or unenforceability of any provision of this Agreement shall not affect the validity or enforceability of any other provision of this Agreement, and any such provision which is not valid or enforceable in whole shall be enforced to the maximum extent permitted by law.

7.7 Captions. The captions of this Agreement are not part of the provisions and shall have no force or effect.

7.8 Entire Agreement. This Agreement contains the entire agreement among the parties concerning the subject matter hereof and supersedes all prior agreements, understandings, discussions, negotiations and undertakings, whether written or oral, between the parties with respect thereto.

7.9 Survivorship. The respective rights and obligations of the parties hereunder shall survive any termination of this Agreement or the Employee’s employment hereunder to the extent necessary to the intended preservation of such rights and obligations.

7.10 Waiver. Either Party’s failure to enforce any provision or provisions of this Agreement shall not in any way be construed as a waiver of any such provision or provisions, or prevent that party thereafter from enforcing each and every other provision of this Agreement.

7.11 Joint Efforts/Counterparts. Preparation of this Agreement shall be deemed to be the joint effort of the parties hereto and shall not be construed more severely against any party. This Agreement may be signed in counterparts, each of which shall be deemed an original and all of which together shall constitute one and the same instrument.

7.12 Representation by Counsel. Each Party hereby represents that it has had the opportunity to be represented by legal counsel of its choice in connection with the negotiation and execution of this Agreement.

7.13 No Mitigation. Employee shall have no duty to seek other employment and the amounts, benefits and entitlements payable to the Employee hereunder or otherwise shall not be subject to reduction, offset or repayment for any compensation received by the Employee from services provided by the Employee following the termination of the Employee’s employment with the Company.

7.14 Section 409A.

7.14.1

The intent of the parties is that payments and benefits under this Agreement comply with Internal Revenue Code Section 409A and the regulations and guidance promulgated thereunder (collectively, “Code Section 409A”) and, accordingly, to the maximum extent permitted, this Agreement shall be interpreted to be in compliance therewith. In no event whatsoever shall the Company be liable for any additional tax, interest or penalty that may be imposed on the Employee by Code Section 409A or damages for failing to comply with Code Section 409A.

	7.14.2	A termination of employment shall not be deemed to have occurred for purposes of any provision of this Agreement providing for the payment of any amounts or benefits upon or following a termination of employment unless such termination is also a “separation from service” within the meaning of Code Section 409A and, for purposes of any such provision of this Agreement, references to a “termination,” “termination of employment” or like terms shall mean “separation from service.” Notwithstanding anything to the contrary in this Agreement, if the Employee is deemed on the date of termination to be a “specified employee” within the meaning of that term under Code Section 409A(a)(2)(B), then with regard to any payment or the provision of any benefit that is considered deferred compensation under Code Section 409A payable on account of a “separation from service,” such payment or benefit shall not be made or provided until the date which is the earlier of (A) the expiration of the six (6)-month period measured from the date of such “separation from service” of the Employee, and (B) the date of the Employee’s death, to the extent required under Code Section 409A. Upon the expiration of the foregoing delay period, all payments and benefits delayed pursuant to this Section 8.14 (whether they would have otherwise been payable in a single sum or in installments in the absence of such delay) shall be paid or reimbursed to the Employee in a lump sum, and any remaining payments and benefits due under this Agreement shall be paid or provided in accordance with the normal payment dates specified for them herein.

	7.14.3	To the extent that reimbursements or other in-kind benefits under this Agreement constitute “nonqualified deferred compensation” for purposes of Code Section 409A, (A) all such expenses or other reimbursements hereunder shall be made on or prior to the last day of the taxable year following the taxable year in which such expenses were incurred by the Employee, (B) any right to such reimbursement or in-kind benefits shall not be subject to liquidation or exchange for another benefit, and (C) no such reimbursement, expenses eligible for reimbursement, or in-kind benefits provided in any taxable year shall in any way affect the expenses eligible for reimbursement, or in-kind benefits to be provided, in any other taxable year.

	7.14.4	For purposes of Code Section 409A, the Employee’s right to receive any installment payments pursuant to this Agreement shall be treated as a right to receive a series of separate and distinct payments. Whenever a payment under this Agreement specifies a payment period with reference to a number of days, the actual date of payment within the specified period shall be within the sole discretion of the Company.

	7.14.5	Notwithstanding any other provision of this Agreement to the contrary, in no event shall any payment under this Agreement that constitutes “nonqualified deferred compensation” for purposes of Code Section 409A be subject to offset by any other amount unless otherwise permitted by Code Section 409A.

7.15 Adjustment. Anything in this Agreement to the contrary notwithstanding, in the event it shall be determined that as a result of any payment or distribution by the Company to or for Employee’s benefit whether paid or payable or distributed or distributable pursuant to the terms of this Agreement or otherwise (the “Payments”), the Employee would be subject to the excise tax imposed by Sections 409A, 280G or Section 4999 of the Internal Revenue Code or any interest or penalties are incurred by Employee with respect to such excise tax (such excise tax, together with any such interest and penalties, are hereinafter collectively referred to as the “Excise Tax”), Employee shall be entitled to receive an additional payment (a “Gross-Up Payment”) in an amount such that, after payment by the Employee of all taxes (including any interest or penalties imposed with respect to such taxes), including, without limitation, any income taxes and Excise Tax imposed upon the Gross-Up Payment, Employee is in the same after-tax position as if no Excise Tax had been imposed upon Employee with respect to the Payments, provided further that such Gross-Up Payment shall be made prior to April 15th of the calendar year following the year in which Employee receive any payment or distribution from the Company which gives rise to a Gross-Up Payment.

-- Signature page follows --

IN WITNESS WHEREOF, the parties have executed this Agreement as of the day and year first above written.

EMPLOYEE:	BENACO, INC.

/s/ Michael Gianatasio	By:	/s/ Jeffrey Devlin
Name: Michael Gianatasio	Name:	Jeffrey Devlin
	Title:	Director

SCHEDULE 4.2

Bonus Milestones

Year		Gross Revenues
1		$10,000,000
2		$12,000,000
3		$14,400,000
4		$17,280,000
5		$20,736,000

For the purposes of this Agreement, “Gross Revenues” shall mean the total revenues of the Company for each full fiscal year as reported in the Company’s audited annual financial statements.

EX-10.4 3 ex10-4.htm Exhibit 10.4

SUBLEASE AGREEMENT (“Sublease” or “Agreement”)

THIS SUBLEASE is made and entered into this March 15, 2013, by and between AVISTAR COMMUNICATIONS CORP.with an address at 1855 S. Grant Street, 4^th Floor , San Mateo, California 94402 (“Avistar” or the “Sublessor”) and International Safety Group, Inc. with an address at 2975 Westchester Ave # 114, Purchase, NY 10577 (the “Subtenant”).

W I T N E S S E T H:

WHEREAS, Avistar entered into that certain Lease Agreement, dated December 4, 2006 (the “Master Lease”) with 708 Third Avenue Associates, LLC, successor-in-interest to Clemons Properties Partners LP and the Estate of Leonard Marx, Sr. (collectively, “Landlord”); and

WHEREAS, pursuant to the Master Lease, Landlord leased to Avistarthat certain portion of the 11th Floor in the building commonly known as the Commerce Building and located at 708 Third Avenue, New York, New York (the “Premises”), hereto as Exhibit A; and

WHEREAS, Subtenant desires to sublease the entire Premises from Avistar;

WHEREAS, Avistar has agreed to sublease the Premises to Subtenant upon the terms and conditions set forth herein.

NOW, THEREFORE, in consideration of the above recitals and the covenants herein contained, the parties hereto agree as follows:

Term.

A. Upon the full and complete execution of this Sublease by Avistar, Landlord and Subtenant (the “Commencement Date”), Avistar hereby leases to Subtenant and Subtenant hires from Avistar the Subleased Premises for a term (the “Term”) commencing on the Commencement Date and expiring on March 30, 2017 (“End Date”).

Provisions Constituting Sublease.

A. This Sublease is subject and subordinate to the Master Lease. Subtenant shall not have any rights under this Sublease that exceed Avistar’s rights as Tenant under the Master Lease. In the event of any conflict between this sublease and the Master Leasethat the terms of this sublease shall prevail.

B. All of the terms, covenants and conditions of the Master Lease are incorporated herein by reference as if fully set forth herein. Such terms, covenants and conditions shall be applicable to this Sublease with the same force and effect as if Avistar were the landlord under the Master Lease and Subtenant were the tenant thereunder. In case of any default by Subtenant under any of the terms of this Sublease, Avistar shall have all of the rights against Subtenant as would be available to Landlord against Avistar as the tenant under the Master Lease.

C. Subtenant shall not do any act that (i) constitutes a non-monetary default under the Master Lease, (ii) causes the Master Lease to be terminated, (iii) causes Avistar to become liable for any fees, damages, costs, claims, violations, or penalties to Landlord, or (iv) increase the basic monthly rent or other obligations of Avistar as tenant under the Master Lease, which the base date for any increase shall be June 1, 2014 notwithstanding the earlier date set forth in the Master Lease.

D. Whenever a provision of the Master Lease incorporated in this Sublease requires or refers to Landlord’s consent or approval, such provision is incorporated in this Sublease, unless provided to the contrary herein, shall be deemed to require or refer to both Landlord’s and Avistar’s consent or approval. In such a case, Subtenant shall submit its request for consent or approval to Avistar. If Avistar’s consent is required hereunder and Avistar determines to grant its consent or approval, or if Avistar’s consent is not required hereunder, Avistar shall forward the request to Landlord for its consent or approval.

Rent.

A. Rent.For each month of the Term, Subtenant shall timely pay or cause to be paid to Avistarthe rent and electric charges specified in the Sublease Fee & Payment Schedule Table indicated below. Rent and electric charges, due on the first of each month, shall be paid as indicated below. Rent for month 1 shall be paid in conjunction with execution of this Sublease. To the extent Subtenant has not made any payments due hereunder within five (5) days after said amount is due, Subtenant shall pay to Avistar late charges and interest per the terms of the Master Lease. The provisions of this section shall in no way relieve Subtenant of the obligation to make all required payments when due, nor shall these provisions in any way limit Avistar’s remedies under this Sublease.

Sublease Fee and Payment Schedule: assumes Commencement Date of April 1, 2013:

Period/Months *	Monthly Rent		Monthly Electricity		# of Months		Total Rent		Total Electricity		Total Rent + Electricity
Months 1	$	22,094	$	1,894		1	$	22,094	$	1,894	$	23,988
Months 2 to 4 (Rent-free period)	$	0	$	1,894		3	$	0	$	5,681	$	5,681
Months 5 to 14	$	22,094	$	1,894		10	$	220,938	$	18,938	$	239,875
Months 15 to 26	$	22,757	$	1,894		12	$	273,079	$	22,725	$	295,804
Months 27 to 38	$	23,439	$	1,894		12	$	281,271	$	22,725	$	303,996
Months 39 to 48	$	24,142	$	1,894		10	$	241,424	$	18,938	$	260,362

from Commencement Date

B. Rent payable for any period of less than one calendar month shall be pro rated based upon the number of days during such partial month included in the Term out of a thirty-day calendar month.

C. No Additional Rent – Subtenant shall only be obligated to pay any additional rent or other charges such as real estate taxes (“Taxes”) which are imposed on Avistar under the Master Lease.

D. Rent payable by Subtenant to Avistar hereunder shall be paid promptly when due, without notice or demand therefore. All Rent shall be paid to Avistar in lawful money of the United States at Avistar’s office, or to such other address as Avistar may from time to time designate by notice to Subtenant. In the event Avistar delays or defaults in the payment of Rent to the Landlord, then the Subtenant shall be authorized to pay Rent directly to the Landlord upon written notice to Avistar.

E. In addition, it is agreed between the parties as follows: that there will be no additional rent, that the electric charges will remain at $1,894.00 for the duration of the sublease; there will be no operating cost adjustments as set forth in paragraph number (37B) of the Master Lease, or any other additional rent escalations except as set forth herein.

Use of Premises, Furniture and Fixtures.

Subtenant shall lawfully use the Subleased Premises for the Permitted Use as set forth in the Master Lease, provided, however, Avistar and Landlord each acknowledge and agree that Subtenant’s operation of a brokerage business, together with ancillary offices, constitutes a permitted use of the Subleased Premises. During the Term, Subtenant shall have access to all office and conference room furniture, workstations, chairs and tables located within the Premises for Subtenant’s exclusive use at no additional cost. Attached hereto as Exhibit B, and incorporated herein by this reference, is a list of all such furniture, fixtures and equipment that Subtenant has a right to use (“Included FF&E”). Any item not included in Exhibit B shall remain the property of Avistar and Subtenant shall have no rights with respect thereto. At any time during the Term, Avistar may, at its option, assign to Subtenant, all or a portion of such Included FF&E, upon writing.

Condition of Subleased Premises.

A. Subtenant has read and understood the provisions of (i) the Master Lease; and (ii) the attached Consent Agreement attached hereto as Exhibit C, and agrees that all applicable terms and conditions of the Master Lease and the Consent Agreement are incorporated into and made a part of this Sublease as if the Subtenant is the Tenant thereunder. Subtenant assumes and agrees to perform the lessee’s obligations under the Master Lease during the Term to the extent that such obligations are applicable to the Premises, except (i) that the obligation to pay rent to Landlord under the Master Lease shall be considered performed by Subtenant to the extent and in the amount rent is paid to Avistar in accordance with Section 3 of this Sublease and (ii) Avistar’s obligations to Landlord under the Section 32 entitled “Security”. Subtenant shall not commit or suffer any act or omission that will violate any of the provisions of the Master Lease. If the Master Lease terminates, this Sublease shall also automatically terminate. Notwithstanding anything else to the contrary, in the event of a termination by Landlord under the Master Lease for partial or total damage, destruction, or condemnation of the Master Premises or the building or project of which the Master Premises are a part, such termination shall not constitute a default or breach of this Agreement by Avistar hereunder.

B. Subtenant hereby agrees that the Subleased Premises shall be subleased “as is,” except that Avistar hereby represents that the Subleased Premises shall be and remain fully furnished with such office furniture as further described in Exhibit B hereto attached.

Notices

All notices, consents, approvals, demands, requests, instruction or other document (collectively “Notices”) which are required or desired to be given by either party to the other hereunder shall be in writing and, except as otherwise provided for herein, shall be delivered personally , by certified mail, return receipt requested or by overnight delivery via Federal Express or other recognized overnight carrier as follows:

If to Landlord to:
708 Third Avenue Associates, LLC, c/o Marx Realty & Improvement Co., Inc.
708 Third Avenue, 21^st Floor
New York, New York 10017
Attn: Claude T. Chandonnet, President & CEO with a copy to:
Glen Rosenberg, Esq. Vice President, General Counsel at the same address

If to Avistar to:
Avistar Communications Corp.
1855 S. Grant Street, 4^th Floor
San Mateo, CA 94402

With a copy to:
Rima Vanhill, Director of Contracts
One Palmer Drive
Glen Mills, PA 19342

If to Subtenant to:
International Safety Group, Inc
2975 Westchester Ave # 114
Purchase, NY 10577

With a copy to:
International Safety Group, Inc
708 Third Ave, 11^th Floor
New York, NY 10017

or to such other address as any party hereto hereinafter designates in writing to any other party hereto in accordance with the provisions of this paragraph. Notice shall be deemed effective hereunder as of the date of delivery in the case of personal delivery, or one business day after delivery to the overnight carrier in the case of delivery by overnight carrier, as above.

Assignment and Subletting.

A. Subtenant shall have no right to assign this Sublease or sublet the premises without the prior written consent of Landlord and Avistar.

B. The terms of this provision shall apply to each sublease or assignment by Subtenant, and consent to any one sublease or assignment shall not constitute consent to any future subleases or assignments. If this Sublease is assigned or subleased by Subtenant or the Subleased Premises are occupied by any party other than Subtenant, Avistar may, if an uncured default, as specified in the Master Lease, has occurred, collect rent from any such assignees, subtenants or occupants, and pay the net amount collected to the Rent due hereunder. However, no such assignment, subletting, occupancy or collection shall be deemed (i) a waiver of Subtenant’s obligations pursuant to this provision; (ii) the acceptance by Avistar and Landlord of the assignee, subtenant or occupant as a subtenant or assignee hereunder; or (iii) a release of Subtenant from the further performance of any of the terms, covenants and conditions of this Sublease.

Insurance and Indemnification.

Subtenant hereby agrees to indemnify, defend and hold Avistar and any of its guarantors harmless from and against any and all (including with limitation to insurance policies limits in force) costs, claims, actions, causes of action, debts, fines, fees, violations, penalties damages, demands, expenses (including reasonable attorneys’ fees and costs through appeals), injuries, judgments, liabilities, losses and suits, suffered, sustained or incurred by Avistar in connection with or as a result of any accident, act or omission, claim, hazard, injury, violation of any health, zoning, fire, building or safety code, ordinance or regulation, death or damage to person or property occurring in the Premises arising, directly or indirectly, in whole or part, out of the business conducted by Subtenant (or any subsubtenant or assignee of Subtenant) in the Premises, or the use or occupancy of the Premises by Subtenant (or any subsubtenant or assignee), or arising, directly or indirectly, in whole or in part, from any act or omission of Subtenant (or any subsubtenant or assignee) or its licensees, servants, agents, employees or contractors or the breach or default by Subtenant of any term, provision, covenant, or condition contained in this Agreement or the Master Lease which Subtenant, by virtue of its occupancy of the Premises or the provisions of this Sublease, is obligated to perform; except to the extent the damage is due to the gross negligence or willful misconduct of Avistar. Throughout the Term of this Sublease, Subtenant shall provide and maintain in force a comprehensive policy of commercial general liability insurance in standard form for the benefit of, and protection of, Landlord (as well as Merchants’ National Properties, Inc., Marx Realty & Improvement Co., Inc,, CBRE, Inc., and Bank of America, N.A.), Avistar and Subtenant against claims for bodily injury, death or property damage in, upon, about or on the Subleased Premises, written by insurance companies reasonably acceptable to Avistar and Landlord that are authorized to conduct business in the State of New York with limits of liability of not lessthan $3,000,000 per occurrence. This policy must be in place no later than two weeks from the Commencement Date. Avistar shall have the right to review and approve such policy and shall provide a certificate of insurance to Landlord upon approval of same.

Alterations.

All non-structural alterations, installations, additions, changes, improvements or replacements to the Subleased Premises shall be done at Subtenant’s sole cost and expense subject to Avistar’s and the Landlord’s prior written consent, with such consent not to be unreasonably withheld, delayed or conditioned. Avistar shall not withhold, delay or condition its consent to any non-structural, interior alterations, installations, additions, changes, improvements or replacements that do not affect the maintenance or operation of any building systems. No structural alterations shall be permitted.

10.

Reservation of Rights by Avistar.

This Sublease shall not convey all of Avistar’s right, title and interest in and under the Master Lease, but shall convey only the Subleased Premises as described herein on the terms and conditions of this Sublease. Avistar reserves all other rights in, to and under the Master Lease unto itself with respect to the Avistar Premises.

11.

Repair and Maintenance, Services and Utilities.

Subtenant shall be responsible for, and shall maintain the Premises and shall make all repairs thereto and all maintenance thereof to keep the Premises in good order and repair in accordance with the requirements of Tenants under the Master Lease. Subtenant shall be responsible to procure at its expense all permits and licenses pertaining to Subtenant’s use of the Premises; and Subtenant shall comply with all rules and regulations governing the use and occupancy of the Premises now existing or hereafter promulgated by Landlord pursuant to the Master Lease.

Avistar’s obligations for the provision of electricity, water and utility services to Subtenant shall be as provided for by Landlord to Avistar under Master Lease Section 27. Throughout the Sublease Term, Subtenant agrees to pay for all:

a) Charges by public or private utilities for telephone and data networking equipment within the Premises; and, if Subtenant requires utility services not required under the Master Lease to be provided by Landlord without charge, charges for such additional utility usage within the Premises.

b) Any special services requested from time to time by Subtenant, and all sums payable, if any, (without limitation) under the Master Lease for such special services.

c) Any repairs and maintenance to the Premises in accordance with the Master Lease.

d) Any charges accrued by Subtenant as a result of Subtenant’s HVAC or freight elevator use outside of the Building’s normal operating hours, which charges shall be determined by Landlord per the Master Lease. Charges for HVAC are $308/hour and charges for the freight elevator are $394/hour, both for a minimum of 4-hours. All arrangments, including payment arrangements, for use of HVAC or freight elevator by Subtenant must be made directly with Landlord (Landlord’s designated building manager).

12.

Surrender.

Upon the End Date, or if, at any time prior to expiration of the Term, this Sublease shall be terminated as a result of Subtenant’s default hereunder or otherwise, Subtenant shall immediately quit and surrender up to Avistar possession of the Premises, in a broom-clean condition and in good order and repair, ordinary wear and tear excepted, and Subtenant shall remove all of its personal property therefore in accordance with and subject to the terms of the Master Lease. If such removal shall injure or damage the Premises, Subtenant, at its expense, agrees to make repairs needed as a result of the installation and subsequent removal in good and workmanlike fashion. All alterations, additions and improvements made by or on behalf of Subtenant, and not otherwise removed by Subtenant, shall at Avistar’s election become Avistar’s property without compensation, allowance or credit to Subtenant. Subtenant agrees to indemnify and save Avistar harmless from and against any and all loss, cost, expense or liability (including reasonable attorneys’ fees) resulting from the failure of, or the delay by, Subtenant in surrendering the premises on or before the expiration date, including, without limitation, any claims made by Landlord or any succeeding Subtenant due to, or arising from, such failure.

13.

Broker.

The parties represent and warrant to each other that neither has utilized the services of any broker in connection with the consummation of this Sublease, except for Helmsley Spears LLC on behalf of Subtenant and Cushman & Wakefield, Inc. on behalf of Avistar. All broker’s commissions shall be paid by Avistar.

14.

Landlord’s Consent.

By executing this Sublease in counterpart, the Landlord hereby acknowledges its consent and approval of this Sublease and the provisions hereof in favor of the Subtenant.

15.

Entire Agreement.

This Sublease constitutes the entire understanding between the parties hereto concerning the subject matter hereof, and may not be altered, amended or otherwise changed or modified except in a writing signed by all parties. This paragraph may not be orally modified.

16.

Construction.

This Sublease is to be deemed to have been prepared jointly by the parties hereto. If any inconsistency or ambiguity exists herein, it shall not be interpreted against any party, but according to the application of rules of interpretation of contracts.

17.

Counterparts.

This Sublease may be executed in any number of counterparts, each of which shall be deemed to be an original, and such counterparts together shall constitute one and the same instrument.

18.

Binding.

This Sublease shall inure to the benefit of, be enforceable by, and bind the parties hereto and their respective heirs, executors, successors, assigns.

19.

Headings.

The Article headings contained herein are for convenience only, and shall not in any way affect the interpretation or enforceability of any provisions of this Sublease.

20.

Quiet Enjoyment.

Avistar warrants and represents to Subtenant that Avistar has the full right and authority to execute this Sublease. On paying Rent and observing and keeping all covenants, agreements and conditions of this Sublease, the Subtenant shall peacefully and quietly have, hold and enjoy the Subleased Premises throughout the Term without any hindrance from Avistar or any one claiming by, or through, Avistar.

21.

Governing Law.

The parties hereby agree that this Sublease shall be governed by the substantive laws of the State of New York. Both parties hereby consent to the jurisdiction of the courts of the State of New York, with venue in New York County, with regard to any proceeding arising out of or concerning this sublease agreement.

22.

Severability.

If any part of this Sublease is void or otherwise invalid and, hence, unenforceable, such invalid or void portion shall be deemed to be separate and severable from the other portions of this Sublease, and the other portions shall be given full force and effect as though said void and invalid portions or provisions had never been a part of this Sublease.

23.

Defined Terms.

Except as otherwise indicated herein, all defined terms shall have the same meaning as in the Master Lease. Further, all references herein to Landlord shall include its successors and assigns.

24.

Security.

Upon execution of this Sublease Agreement, in addition to the first month’s rent, Subtenant shall have delivered to Avistar a cash deposit in the amount of $95,950 (“Security”)for the faithful performance and observance by Subtenant of the terms, provisions and conditions of this Sublease; it is agreed that in the event Subtenant defaults in respect of any of the terms, provisions and conditions of this Sublease, including, but not limited to, the payment of rent and additional rent (“Default”), beyond any applicable grace or cure period, Avistar may use, apply or retain the whole or any part of the security so deposited to the extent required for the payment of any rent and additional rent or any other sum as to which Subtenant is in default or for any sum which Avistar may expend or may be required to expend by reason of Subtenant’s default in respect of any of the terms, covenants and conditions of this Sublease, including, but not limited to, any damages or deficiency in the reletting of the Premises, whether such damages or deficiency accrued before or after summary proceedings or other re-entry by Landlord. In the event of such application, Subtenant must deposit with Avistar an amount equal to the amount of the original security deposit minus the amount applied to cure Subtenant’s default immediately on notice from Avistar of the nature and amount of such application. Provided Subtenant is not then in Default, and has not previously been in Default, the Security shall be reduced to $47,975 from month 24 onwards. Said security deposit shall be maintained in a New York City attorney’s escrow account and shall not be withdrawn except on (7) days notice to Subtenant. Subtenant shall be noticed by Avistar within 30 days of any notice of default in the payment of rent or additional rent received by the Avistar from the Landlord.

SIGNATURE PAGE FOLLOWS

IN WITNESS WHEREOF, Avistar and Subtenant have executed this Sublease as of the day and year first above written.

AVISTAR COMMUNICATIONS CORP.

By:	/s/ Elias Murray Metzger
Name:	Elias Murray Metzger
Title:	CFO

SUBTENANT:

By:	/s/ Michael R. Gianatasio
Name:	Michael R. Gianatasio
Title:	CEO

EXHIBIT A attached to and forming part of SUBLEASE dated March 15, 2013

see attached page

EXHIBIT B attached to and forming part of SUBLEASE dated March 15, 2013

Listing of Included FF&E (Furniture, Fixtures and Equipment)
Reception Desk – 1
Cubes – 6
Conference Room Table – 1
Conference room chairs – 11
Tv’s in conference room – 2
End table in conference room – 1
Pantry chairs – 3
Tables in pantry – 2
Refrigerator and Microwave – 1
Corner office meeting table – 1
Reception couches – 3
Table in reception – 1
Desks – 18
Chairs – 33
Credenza in partner office – 1
IT Room Racks

EXHIBIT C attached to and forming part of SUBLEASE dated March 15, 2013

See attached pages

708 Third Avenue Associates, LLC

c/o Marx Realty & Improvement Co., Inc.

708 Third Avenue | New York, New York 10017

As of March 20, 2013

Sublandlord, Avistar Communications Corp.

Avistar Communications Corp.
1855 S. Grant Street
4^th Floor
San Mateo, California 94402

Subtenant, International Safety Group, Inc.

International Safety Group, Inc.
2975 Westchester Avenue
#114
Purchase, New York 10577

RE:	CONSENT TO SUBLEASE

“Building”:	708 Third Avenue, New York, New York

“Premises”	Suite 1100

“Subleased Premises”:	The entirety of the Premises

“Landlord”:	708 Third Avenue Associates, LLC, successor-in-interest to Clemons Properties Partners, L.P. and the Estate of Leonard Marx, Sr.

“Sublandlord”:	Avistar Communications Corp.

“Subtenant”:	International Safety Group, Inc.

“Lease”:	Lease dated as of December 4, 2006, by and between Landlord, and Sublandlord, as tenant, and as the same may hereafter be amended, modified, extended or restated from time to time.

“Sublease”:	Sublease dated as of March 15, 2013 between Sublandlord and Subtenant, as attached hereto, as same may be amended, modified, extended or restated from time to time, as may be permitted hereunder.

Sublease Expiration Date:	March 30, 2017

Ladies/Gentlemen:

You have requested Landlord’s consent to the sublease of the Subleased Premises. Such consent is hereby granted on the terms and conditions, and in reliance upon the representations and warranties, set forth in this letter (this “Agreement”).

Sublandlord represents and warrants to Landlord that (a) the Lease is in full force and effect; (b) the Lease has not been assigned, encumbered, modified, extended or supplemented; (c) Sublandlord knows of no defense or counterclaim to the enforcement of the Lease; (d) to Sublandlord’s knowledge, Sublandlord is not entitled to any reduction, offset or abatement of the rent payable under the Lease; (e) Sublandlord is not in default of any of its obligations or covenants beyond the expiration of any applicable notice and grace periods and is not in breach of any of its representations or warranties, under the Lease; (f) Landlord has paid all amounts and to Sublandlord’s knowledge, performed all work required to be paid or performed under the Lease in connection with the initial occupancy of the Premises under the Lease; and (g) to Sublandlord’s knowledge, Landlord is not in default of any of its obligations or covenants under the Lease.Sublandlord further represents and warrants to Landlord that the Limited Personal Guaranty of G. Burnett, dated December 4, 2006, remains in full force and effect for the Premises (including the Subleased Premises) and that neither this Agreement nor the Sublease shall operate to release or waive any of the terms or conditions of the Limited Personal Guaranty of G. Burnett, dated December 4, 2006.

Sublandlord and Subtenant each represents and warrants to Landlord that (a) the Sublease constitutes the complete agreement between Sublandlord and Subtenant with respect to the subject matter thereof; (b) a true and complete copy of the Sublease is attached hereto as Exhibit A ; (c) no rent or other consideration is being paid to Sublandlord by Subtenant for the Sublease or for the use, sale or rental of Sublandlord’s fixtures, leasehold improvements, equipment, furniture or other personal property except as set forth in the Sublease; and (d) the Subleased Premises shall be used for office purposes only as set forth in the Lease, and Subtenant represents and warrants that it shall not utilize the Subleased Premises or any of the Building services over and above that of a standard office tenant.

The Sublease shall be subject and subordinate to the Lease and this Agreement. Neither Sublandlord nor Subtenant shall take, permit or suffer any action which would violate the provisions of the Lease or this Agreement.

Intentionally Deleted.

Landlord’s obligations to Sublandlord are governed only by the Lease and this Agreement. Landlord’s obligations to Subtenant are only as expressly provided in this Agreement. Landlord shall not be bound or estopped by any provision of the Sublease, including any provision purporting to impose any obligations upon Landlord (except as provided in Paragraph 8 of this Agreement). Nothing contained herein shall be construed as a consent to, approval of, or ratification by Landlord of, any of the particular provisions of the Sublease or any plan or drawing referred to or contained therein (except as may be expressly approved herein). Landlord has not reviewed or approved any provision of the Sublease. Notwithstanding anything to the contrary contained in the Sublease, the term of the Sublease shall end no later than the day that is one day prior to the Expiration Date (as defined in the Lease), or March 31, 2017.

If Sublandlord or Subtenant violates any of the terms of this Agreement, or if any representation by Sublandlord or Subtenant in this Agreement is untrue in any material respect, or if Subtenant takes any action which would constitute a default under the Lease after the giving of notice and the expiration of any grace period required under the Lease, then Landlord may declare the Lease to be in default and avail itself of all remedies provided at law or equity or in the Lease with respect to defaults.

Subject to the provisions of Paragraph 10 of this Agreement, if the Lease is terminated prior to the stated expiration date provided therein, the Sublease shall likewise terminate on the date of such termination. In connection with such termination, Subtenant, at its sole expense, shall surrender the Subleased Premises to Landlord in the manner provided for in the Lease, including the removal of all its personal property from the Subleased Premises and from any part of the Building to which it is not otherwise entitled to occupancy and repair all resulting damage to the Subleased Premises and the Building. Except as otherwise provided in the Lease, Landlord shall have the right to retain any property and personal effects which remain in the Subleased Premises or the Building on the date of termination of the Sublease, without any obligation or liability to Subtenant, and to retain any net proceeds realized from the sale thereof, without waiving Landlord’s rights with respect to any default by Sublandlord under the Lease or Subtenant under the foregoing provisions of this paragraph and the provisions of the Lease and the Sublease. If Subtenant shall fail to vacate and surrender the Subleased Premises in accordance with the provisions of this paragraph, Landlord shall be entitled to all of the rights and remedies which are available to a landlord against a tenant holding over after the expiration of a term, and any such holding over shall be deemed a default under the Lease and a holding over by Sublandlord with respect to the entire Premises under the Lease. In addition, Subtenant agrees that it will not seek, and it expressly waives any right to seek, any stay of the prosecution of, or the execution of any judgment awarded in, any action by Landlord to recover possession of the Subleased Premises. This paragraph shall survive the earlier termination of the Lease and the Sublease.

10.

If the Lease is terminated before the stated expiration date of the Sublease, and if Landlord or any other party then entitled to possession of the Subleased Premises so notifies Subtenant, Subtenant, shall either (i) immediately quit and surrender possession of the Premises, or (ii) attorn to Landlord or any such party for the remainder of the stated term of the Sublease under all the terms and conditions of the Sublease, except that the fixed rent and any additional rent ( including electricity, taxes and other additional rent charges) payable by Subtenant to Landlord pursuant to the Lease (collectively, the “Rent”) shall be the Rent set forth in the Lease. The party to whom Subtenantattorns shall, under such circumstances, agree not to disturb Subtenant in its use and enjoyment of the Subleased Premises, provided Subtenant performs all of its obligations under the Sublease (except as provided above). Such party shall not be required to honor or credit Subtenant for (a) any payments of rent made to Sublandlord for more than one month in advance or for any other payment owing by, or on deposit with, Sublandlord for the credit of Subtenant, (b) any obligation to perform any work or make any payment to Subtenantpursuant to a work letter, the Sublease or otherwise, (c) any security deposit not in Landlord’s actual possession, (d) any obligation of, or liability resulting from any act or omission of, Sublandlord, (e) any amendment of the Sublease not expressly consented to by Landlord, or (f) any defenses, abatements, reductions, counterclaims or offsets assertable against Sublandlord. This provision is self-operative upon demand for attornment, whether or not, as a matter of law, the Sublease may terminate upon the expiration or termination of the term of the Lease. Subtenant, however, agrees to give Landlord or such other party, on request, an instrument acknowledging an attornment according to these terms. No attornment pursuant to this paragraph shall be deemed a waiver or impairment of Landlord’s rights under the Sublease to pursue any remedy not inconsistent with such attornment. In the event of such election by Landlord or such other party, Sublandlord shall deliver to Landlord or such other party any security deposit which Sublandlord is then holding under the Sublease.

11.

12.

Sublandlord and Subtenant, jointly and severally, agree to indemnify Landlord (708 Third Avenue Associates, LLC), Merchants’ National Properties, Inc., Marx Realty & Improvement Co., Inc., CBRE, Inc. and Bank of America, N.A. against, and hold them harmless from any and all (including with limitation to insurance policy limits in force) losses, costs, expenses, claims and liabilities including, but not limited to, reasonable counsel fees, arising from any accident, injury or damage caused by Sublandlord or Subtenant to any person or entity or to the property of any person or entity and occurring during the term of the Sublease in or about the Subleased Premises. If any proceeding is brought against Landlord by reason of any such claim, Sublandlord and Subtenant, jointly and severally, shall be responsible for Landlord’s reasonable costs and expenses (including, with limitation to insurance policy limits in force, reasonable attorneys’ fees and expenses) incurred in connection therewith. If any action or proceeding is brought against Landlord by reason of any such claims, Sublandlord and/or Subtenant, upon written notice from Landlord, shall, at Sublandlord’s and Subtenant’s sole cost and expense, resist or defend such action or proceeding, but may not settle any such claim without Landlord’s prior written approval. The provisions of this Paragraph 12 shall survive the expiration or earlier termination of the term of the Sublease or the Lease. The indemnity and any right granted to Landlord pursuant to this paragraph shall be in addition to, and in limitation of insurance policy limits in force, Landlord’s rights under the Lease or Sublease. Subtenant shall name: Landlord (708 Third Avenue Associates, LLC), Merchants’ National Properties, Marx Realty & Improvement Co., Inc., CBRE, Inc. and Bank of America, N.A.all as additional insureds on all liability insurance policies.

13.

Landlord’s consent to the Sublease does not include consent to any modification, supplement or amendment of the Sublease, or to any Sublease of the Sublease or further subletting of the Subleased Premises, each of which requires Landlord’s prior written consent. If Sublandlord or Subtenant desires Landlord’s consent to any such other action it must specifically and separately request such consent. Sublandlord shall give Landlord prompt written notice if the Sublease terminates prior to its stated term.

14.

Neither the execution and delivery of this Agreement or the Sublease, nor any acceptance of rent or other consideration from Subtenant by Landlord or Landlord’s agent shall operate to waive, modify, impair, release or in any manner affect Sublandlord’s liability or obligations under the Lease or Subtenant’s liability or obligations under the Sublease. Sublandlord and Subtenant each agrees that any additional services requested and authorized by Subtenant and further authorized by Sublandlord, and the charges for such additional services that are assessed by Landlord constitute additional rent payable under the Sublease.

15.

If there shall be any conflict or inconsistency between the terms, covenants and conditions of this Agreement or the Lease and the Sublease, then the terms, covenants and conditions of this Agreement or the Lease shall prevail. If there shall be any conflict or inconsistency between this Agreement and the Lease, then the terms, covenants and conditions of this Agreement shall prevail.

16.

The Lease and this Agreement constitute the entire agreement of the parties with respect to Landlord’s consent to the Sublease. This Agreement may not be changed except in writing signed by each party hereto.

17.

All statements, notices and other communications given pursuant to this Agreement must be in writing and must be delivered as provided in the Lease, addressed to Landlord and Sublandlord at its address set forth above and to Subtenant at the Subleased Premises, or at such other address as any party may designate upon not less than 10 days prior notice given in accordance with this paragraph.

18.

Landlord’s rights and remedies under this Agreement shall be in addition to every other right or remedy available to it under the Lease, at law, in equity or otherwise and Landlord shall be able to assert its rights and remedies at the same time as, before, or after its assertion of any other right or remedy to which it is entitled without in any way diminishing such other rights or remedies. The invalidity or unenforceability of any provision of this Agreement shall not impair the validity and enforceability of any other provision of this Agreement.

19.

This Agreement shall bind and inure to the benefit of the parties and their respective successors and assigns, except that it shall not inure to the benefit of any successor or assign of Sublandlord or Subtenant whose status was acquired in violation of the Lease or this Agreement.

20.

Each of Landlord, Sublandlord, and Subtenant represents that it is duly authorized to execute and deliver this Agreement on its respective behalf, and that each of Landlord, Sublandlord and Subtenant has full power and authority to enter into this Agreement.

21.

This Agreement will be construed and governed by New York law. Sublandlord and Subtenant each consents to the personal and subject matter jurisdiction of the courts of the State of New York, with venue in New York County.

22.

This Agreement may be executed in counterparts, each of which shall be deemed an original, and all such counterparts shall together constitute one and the same instrument.

23.

Upon execution of this Agreement, Sublandlord agrees that it shall pay to Landlord a fee in the amount of $2,500.00 in connection with and related to the preparation and execution of this Agreement.

24.

EACH OF THE PARTIES HEREBY IRREVOCABLY AND UNCONDITIONALLY WAIVES ITS RIGHT TO A JURY TRIAL IN ANY CAUSE OF ACTION ARISING OUT OF, OR RELATING TO, THIS AGREEMENT.

[SIGNATURE PAGE TO FOLLOW]

Please acknowledge your agreement to the terms and conditions of this Agreement by signing the copy of this Agreement enclosed herewith and returning it to the Landlord. You may consider Landlord’s consent to be effective upon your receipt of a fully executed copy of this Agreement.

	Very truly yours,

	708 Third Avenue Associates, LLC

	By: Merchants’ National Properties Inc., Manager

	By:	/s/ Claude T. Chandonnet
	Name:	Claude T. Chandonnet
	Title:	President and CEO

Agreed and Consented to by:

Avistar Communications Corp. Sublandlord		International Safety Group, Inc. Subtenant

By:	/s/ Elias Murray Metzger	By:	/s/ Michael R. Gianatasio
Name:	Elias Murray Metzger	Name:	Michael R. Gianatasio
Title:	C.F.O	Title:	C.E.O
EIN:	88-0463156	EIN:	99-0363913

EX-21.1 4 ex21-1.htm LIST OF SUBSIDIARIES Exhibit 21.1

Exhibit 21.1

List of Subsidiaries

Name	Jurisdiction	Percentage Owned
International Safety Group, Inc.	Delaware	100% owned by the Company
ISG Construction Services, LLC	New York	100% owned by the Company
Safety Oil Services, LLC	Delaware	100% owned by the Company
Homeland Safety Consultants, Inc.	New York	100% owned by the Company
Homeland Safety Training, Inc.	New York	100% owned by Homeland Safety Consultants, Inc.

EX-31.1 5 ex31-1.htm Exhibit 31.1

Exhibit 31.1

CERTIFICATION

I, Michael Gianatasio, certify that:

(1)

I have reviewed this Annual Report on Form 10-K of International Safety Group, Inc.;

(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 company as of, and for, the periods presented in this report;

(4)

I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) 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 company 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 company, 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 caused such internal control over financial reporting to be designed under their 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 company’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 company’s internal control over financial reporting that occurred during the company’s most recent fiscal quarter (the company’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the company’s internal control over financial reporting; and

(5)

I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the company’s auditors and the audit committee of the company’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 company’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 a significant role in the company’s internal control over financial reporting.

Date: April 15, 2013	/s/ Michael Gianatasio
	Michael Gianatasio
	Chief Executive Officer
	(principal executive officer)

EX-31.2 6 ex31-2.htm Exhibit 31.2

Exhibit 31.2

CERTIFICATION

I, Robert Simoni, certify that:

(1)

I have reviewed this Annual Report on Form 10-K of International Safety Group, Inc.;

(2)

(3)

(4)

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) 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 company and have:

(a)

(b)

(c)

(d)

(5)

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

(a)

(b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the company’s internal control over financial reporting.

Date: April 15, 2013	/s/ Robert Simoni
	Robert Simoni
	Chief Financial Officer
	(principal financial and accounting officer)

EX-32.1 7 ex32-1.htm Exhibit 32.1

Exhibit 32.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER
PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 906 OF THE
SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report of International Safety Group, Inc. (the “Company”) on Form 10-K for the transition period from March 1, 2012 to December 31, 2012, as filed with the Securities and Exchange Commission (the “Report”), I, Michael Gianatasio, the Chief Executive Officer of the Company, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

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

(ii) The information contained in the Report fairly presents, in all material respects, the financial condition of the Company as of the dates presented and results of operations of the Company for the periods presented.

Date: April 15, 2013	By:	/s/ Michael Gianatasio
		Michael Gianatasio

A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

EX-32.2 8 ex32-2.htm Exhibit 32.2

Exhibit 32.2

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 906 OF THE
SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report of International Safety Group, Inc. (the “Company”) on Form 10-K for the transition period from March 1, 2012 to December 31, 2012, as filed with the Securities and Exchange Commission (the “Report”), I, Robert Simoni, the Chief Financial Officer of the Company, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

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

Date: April 15, 2013	By:	/s/ Robert Simoni
		Robert Simoni

GRAPHIC 9 logo.jpg GRAPHIC begin 644 logo.jpg M_]C_X``02D9)1@`!`0$`8`!@``#_X0`617AI9@``24DJ``@```````````#_ MVP!#``$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$! M`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0'_VP!#`0$!`0$!`0$!`0$!`0$!`0$! M`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$! M`0'_P``1"`!&`7<#`2(``A$!`Q$!_\0`'P```04!`0$!`0$```````````$" M`P0%!@<("0H+_\0`M1```@$#`P($`P4%!`0```%]`0(#``01!1(A,4$&$U%A M!R)Q%#*!D:$((T*QP152T?`D,V)R@@D*%A<8&1HE)B7J#A(6&AXB)BI*3E)66EYB9 MFJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&Q\C)RM+3U-76U]C9VN'BX^3EYN?H MZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$!`0$!`0````````$"`P0%!@<("0H+ M_\0`M1$``@$"!`0#!`<%!`0``0)W``$"`Q$$!2$Q!A)!40=A<1,B,H$(%$*1 MH;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF)R@I*C4V-S@Y.D-$149'2$E*4U15 M5E=865IC9&5F9VAI:G-T=79W>'EZ@H.$A8:'B(F*DI.4E9:7F)F:HJ.DI::G MJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7V-G:XN/DY>;GZ.GJ\O/T]?;W M^/GZ_]H`#`,!``(1`Q$`/P#^_BBBJ-Y=):QF67?Y:Y9V1'DVJ&1"=D:L^U2Z M[GV%47<[E5!)3:6_5I+1MMR:BDDM;MM+YB;44Y2:2BI2;>B48IRDWY))M^29 M>HK'7449P@^4D*Q8R0D",Y_>-B?=M'RCY59LR(-GW]DAO8\*=ZA7)#,655C" MQR2.TC%P`L?EE9&7=M9UYZU333DG&2<'%25F[.:O':Z=UVO:SN2ZD$XKGA[T M5*/OQUC**E&6[5G'57M>QJ57JJMX"!N!4D99"R%E^7)5BLC1[A_LLRX_CI3= MQ#!Y()QE2CX]\([%@>GRJWTIRC**NXM:-]WI;HM7OT3\Q0JTJCY85*88_FWX`3<8XUFR?E$#RR(DQ+%5_=LV' MD7?LWU>AD1TW*"5);!X.X!BH(()R&QN7_9(]#62J0:BT])MJ+:DKN+LTKI;- M->I4)QG?DDI6=G9W[?CKLKD]8/B"ZET_1=9U"UCCDN++3=0NHXY1^Z=XH#+E MS\O&(F_B_O9R,@;H.0#ZUSOBO_D6/$W_`&`-6_\`2*[JRB#PAJ=QK?AKPQK- MU%$EWJWA[2=2O/*W1QQW&I:?::A+'`A)W0>=+(JX/`CV?P/70?Q_\!_K7(_# MK_D1?`W_`&)OA;_TRQ5UW\?_``'^M`$B?>'X_P`C4U0I]X?C_(T/,$;:4D<\ MGU[TFTDV]EJ_3:_P"*!)MV7YV)J@AZ#Z'^=`G3IAB0,X`R?IUZ MU%#*`,LDB]1AEVGKGIGIZ_A1?\;6ZO5)K1:J]]+D>TA?E4KO5V5W\+2>W:ZT MW[7+E%0F9?1L;RNKK5;-V77NR:BHQ(&XVMSW*Y'KSS[4>8,D8;COCC\.?\X]J;TWT]24U M*]G>VC_#_-#&ZGZG^=2I]T?C_,U$>O0\Y/X?Y]*19@!@HX`XSM`'X_EI MYVU%?3F^SW6J_#U)Z*A,Z[]FUR<9R%!7CG&<]?\`.>#2M*%&=KGKT7/3\:T6 MK25FWT33=]-&DW9ZH4FHQYY.T;)W>UGM_P`-N2U7J;/^R>W;U_'MW]*K%\%@ M5?Y02<+UQZ<\FA:IM:I*[\EW8G**<4VDY-**?VF[:+?OZ>9:7H/H/Y4M1JX* M@X(P!U'.#WQUQ]QQTSUSZ5,9QE'G3]UIROMHM_N[+?I!_GL:3T=GU5_DMWZ*^H1DI_#K[SCU^);K5+SUV=B M:FO]T_A_,4;@?7KC_/\`G/M0_P!T_A_,4E)25T[KNAC9?N'\?Y&EC^XOTI)? MN'\?Y&B,C8G7D?EQGG\*7-'FY+KFY>;EZ\M[7]+Z!TOTO;Y_TR2BHC,HZ@]< M9P.N,],_U_&G;QSD$8(';J1_GO3;2NV[*/Q-]-M_O0KJ[76-KKM?;[Q]%,WC MT/Z?XT%P"!@Y[].."?7V_P`XIE_-M*WWM+U=AO3?3UT%/WE_X%_*G M55:Y12I97`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`!9CX MG>"O"GQ)\,?&']B:R\/_`!`\.:+XW\/V^L_"3P.NK6NA^*;"WUO2;+58H_@U M>QC4(M/O;>&_6'4+Q5NEF1+FYYF?S#XQ_L\?\%MOV7M//Q"\3?"C]E_]J#P1 MX=2XU+Q%H/@CX1>$]9O--TNPC\Z2[U+PSX=\,^!O'+Z;&'$.Q_P"M']DG#?LF?LUN25!_9\^$#'?N8*P^'_AX8`?()7[IW;\G(^YS M7X,?L(_MX_M9_M;?M5_$3Q!X^\3MX=^"_@G]L30_V:/`7@;P%HUE#\.]=T*P M\!_M,ZCXFOKS6]>M]<\2>*-7:\\!_#G6+K6+'Q1';Z7-=7EA9:58:5?O9P_G M61\99ABHYQB<=P7X:YADN7S]CF&%K\+8/!8J=#$SKO"K`8[**F"Q>!Q=L.Y> MVC*I3A:*G3J1ER5/L,;POE^$CA,''B3B>EF.9T:=;`_6,QEC'[2$:$*L76]C M#V,'.M&\;KVC"_LBO@L5E]3`8*MA9X: MEA:4Z-.OA<+56$Q$<)&,*N)P$M'U:+PMXJ\5I>:]>65U?I:&U\'Z+K MU]:HEI97$TUQ?6MK;JL>$=\-L^K2<$#US^E?S"_\'34=JW[&_P`$!,R*'_:- MTEYB.)1!!\.?'SRRHX)=9;=/WL4LES-IH^]1_P`%T/\`@FZZK-%\ M:?&$RN`Z&/\`9]_:`VO&<,K1R+\-<.KH=RLORLO/K7TQ^R__`,%%?V6_VQO% M>O\`@OX">-O$'BKQ!X8\.Q>*=9@U3X;?$OP=;6>DRZA!IH87OC'PEH-E/=I= MW,,YG]#B?(^'LNP6+GA.>I6C4 MJ8;#RPG%>6XO$QJ#K#3?`'CCQN^M0:3J%IIMX(AX'\/\`B,Q2K>74 M,(M[CR;MVD0)#N^2OG$?\%P_^"=ZPR728I)5 MF,I^&)6$2+&WEK=?9WDV/Y>_8XK\LO\`@N%XK\;^`?\`@I-_P2\\6_#3X>2_ M%KQ_X6O/&&I^$?AW'<6UG<^,]6A\5^&1'H"WERT5O!#<)$TTBM)''MC?YT^3 M9U'Q[_X+2_MO_LP>%]-\5?M`?\$NM1^%WAC56.C:7XBUKQ39ZEI1UM=/6<:7 M/<^';?7K32[R_5?L^FKJ45C9WTRFS^TPO7V>4>%]#-&,FW3H>TC5V]QI\.H+I\EG)J-K>60E2>SNDAT?VJOVT/V?\`]B[PGX<\=?M$^-Y/!'A; MQ7XLLO!&A7]KX:\4^)I;OQ)?V&HZG;6)LO#&B:M=0HVGZ5?W37$D?EJL+JF\ MU^'7_!&/]@WXV^"OCY\ZO?:EHMSK&G)I4D%TJ^%]+M_$&L:M:37DSZP\,TWV"%/^#GP[?V1 M?V?"2)%7]IGP^K)G=&KGP#XZ5P%R-IC"R0J/O*KS(^]W+UX.7<%)-/\`$NA:+XGT68WNC>(=$TS7])O3%-;&YT[5[.._LIS;W,$5U;^9;30R M-'-!',F[9-"CHZ5^8'C;_@M1_P`$]?`'C_QS\,/$_P`9/$%OXT^'/B;4O"/C M#2M-^#?QHUX:1KVC7ES8:E9R76C^`+VRF$%[:7%LEQ:W$T,S1R.D@1:^]?@< MJ/\``?X.@J1&GPB^'491%9PR/X+T=B%C57=B`[*$569AA=C/7\@O[&'BW]OC MPE_P4$_X*JM^P_\``?X&?&K4-2_:"NI/B(GQC\17OAB+P_!'XO\`B$^CG0HD MUSPE]IDU&ZEOFU)9+::3_0[!TF3[-,DW#P9PAE.?4N+<3F\G;A^OA(X;GS/! M932J0Q6)5*FJN,Q^$Q6&H4U#D4E*Z<7Q+Q#G.65^'*>6X=UH9I&M M2Q56GA:F-=+$4J<93FL+2J0G7BFVTE=RCH?O.?\`@N;_`,$W5BD>7XS^,(PB MLV7_`&?_`-H"-Q-S!5W2,BJ2/,?82:_3'7?B7X3\._#O5OBIJVI MM:>#]"\&:A\0-5U)[/4S+:^%-(T>37]4U!=+%I_:1!;" M%)GV#\H?@7\3/^"R>O\`Q<\"Z'^T7^QQ^QSX&^".I:M+9_$GQ/X,\=W.I^*= M'\.RZ=>B6ZT?2[OXAZC::A-]J%O#-;S:=>)]FFF?R<5^@_[8D6?V1_VI]ZR1 M.?V>/C.!MDV.C#X9^)OF_=,8P_R*RLH9=K=ON)Y&GEN99C4RO'X[&O"5 M*N$HU*T/K&28W+W^YA&5IPK5+2CWC"3=]%JFCX7L?^"\'_!,_4XGETOXZ>(] M3"2>1*;'X'?&Z^CBN/+BD-O/)IWP\OHX946>/=%*ROB0.$9'0OZE\)_^"Q7_ M``3B^,/B/3/!WA']I[PA:^+-!;AKF20_)$5R]?FG_P`&R&EZ9J'[#/Q,EOK&*]N)?VD_&(,] M["+EH$3PQX1OH8;9KCS%B@BNGFF6.$*!)<3>9O=PY]*_X+^?LY?LN:U^Q'\2 M_C5XST7PKX3^,_PZD\*R_"+QUI2:9X9\6ZKXAN/%UHEEX0&I+:I<>(;6?[=K M6H?V*CR1VMQ'#?JD:)+:&-J8^.58?-/[I%;P/G8<1\1PX\XI--_#\-[X@\(SZA;:YI&GZ]XA\-Z5X>U'4H9=*O_LUG8ZI:]X;N+J75F:-K7SM$A MUA-[SS(]<'!7!&4YWA^+:>>YE4P&,R2I@\!E^(H4H4<-BSB/B?,*-!TF"[:>;3;B/R[::616'SH*_#/_`(*8?M;)_P`%)O@S^Q)^QU^RAXA2 MX\1?MX:]X7^('Q,@T]C<7/P\^$7AZW\_7K#Q\;"YOY-`FTGQ!;M?:Q;W5FZ[ M_!_V#9)'J'^DV?\`@A3\(O"OP"_;J_X*B?!3P0LP\,?##5_AMX)T:XOUC;59 M['P[J_C;3X;K49$@@7[==S*U]=&*&)?.=/D396TN`\%@>"#G3]OC*5=8=>TC"K32J1C)>\8PXPQ6+XMRO+U>-E1CBFJ%ZCC.%"A4@\0^7FH3C*$E=)/\`J;>3Y`5X&W(; MD@C@\#D#KCOU/O7YK?&[_@KM^P'^SI\9]8^`?Q;^/-CX9^)_AR718/$>B+X. M\>ZM9Z!<^(-)T_7=*M=9U_1O#&H:!I]S*X[;4M7T.T31_`/A*>4)<^,O'.N7-GIGAK1K=# M>6US<627VHV]]K]Q:R*UCHMCJMSYR/#'O_E(_9[\6_\`!-+X[?L@?M,^)OVR M_P!K;P)X=_;"_;I\1WGCCXE75W8:[#J/PIN?#'CF^\1_#GPMX/+>$+HZ` MZR1O%*AW*K(`8Y'*L8I(IOFRK0S0NCOOT_5-6NOM&J:E:VO\`HMG, MT;3)O3:=Z?BW_P`$!_\`@HUK7[7'P/\`$/P&^*E['J'QE_9HTS0M$7Q!&\UP M_P`2_AL\EYHF@>-4NIF(N]3M+S2)-%\0-$MM'YZZ;=_8X4U!$KW3_@ON0?\` M@EK^T9-(B31(_P`.7\LB3&4^)'A26)G4.I)5T5EY497^^*X<'P9C,-QW@^"L M]CB,+4KYYA\OK2@X.J\/B_93I5,*Y*I"HY4JD9134ES*47%V:.W'<3J7".+X MHRE4<1*GE\ZJO=T85J"7/&MK&<8QDFF[WLKW2:O]Z?LP_MJ?LW?MC^%+[QG^ MSC\4M`^)FDZ1?G3->L;$W>E>)/#M[MR+77_"VO6FF:[I4KJ4F@:^L[>WNK5G MFMIIID\BH_VG?VSO@#^QSX6\*^,/VA?&[>"-!\9^*['P7X=N[7PYXI\4RWGB M#4;.[O+:R>T\-:'JEY;QR1V%XRW5S;I;[84+NCOL3^:[2OV%?CA^PA\&_@/_ M`,%)O^"9%GJ>O^.O$G[/WPKU#]H7]FG65U'Q!X(\=>$M4\#Z!J>OZEX8T/27 MT_Q1>WT&M6.CZG?:7_;UUK$/F7FMZ/>?9K;4M'O_`!W_`(*R?M\_"O\`;Y_8 M`_94\<^%;[3M$^)>D?M3^$=)^,/PAGU.-/$_PT\7:?X9\0V^JVMSI=TXU*XT M.YU)/MFBZLT+6LVFZA9Z;>0PZY-]FA^IP/AUE&:\58?!Y#CL?F'#N+J8^C'$ M5%3IYK@*V"PE>JJ.98:5*<,*ZE:A[.G+V?LJJDXTY*OF MF%PV!SW"4LNE6I0YGE^)ACZM-PK9?7Y[8FU.2Y^1ITW>,KI-']L4,@E4,.Y! MQUXYYS@9[_7-6'^Z?P_F*I6H(!"\*N`">I4(I!/_`'USD'\NEU_NG\/YBOQZ ME;E:2:2JUDD]&DJU1*ZZ.WX:[,_5ES=)3Y*?/;6/-[.+EROJKMV:T['S[ M^TY^TU\'?V1_A-JOQI^.WBF7P?\`#O1M3T+1]1UJ#1-<\13Q7WB/5;;1]+AC MTGPYIVK:I<>==W2[FALW1%4[Z[3X1_%;P5\:OAGX!^+?PYU5M=\!?$OPMH7C M+P=K$MAJ&E2:GX<\1:=#JFCWSZ;JUI8ZG8-=V%Q#,;6^L[>X@\PI,BO7X\?\ M'&`W?\$OOBF-Q4?\)Y\)"')7`(\>:2HPC*Z.X/SIO5EW+]SFOL[_`()<((_^ M"\1:^=9\4WGE M>1IKRZ)I=[!INYID62[U*:SM+=7\ZYN884E>/ZF5R(]H8!5"G+(W*E02 M#\OW<_CT_F?_`.#C0`Q?\$XI.9%?]L;024*K(-S6NFI@!E)`P^Y=O5OIQYW! MV3T>(^(<'E6*J5H>VP695ZL<,XN/6OGIN*DHPE2 M@U-TTI3IWYVDERI2;;NM(VYE=.R29[=*?/3I*I&;E)PO:G56K<4N9\D;+=MM MKW;ON?`O[5/_``4L_8__`&.?B!X:^%W[0'Q(O_"?CGQ?X8B\8>'M"TWP-X]\ M7SZCH%SJVK:+#^T34(_LC;;K9;NXA9,&OGP?\%R/^"'/A#H^H>&/A3!-%;R^-KS_A8/Q=MI-*C MDF:*#9;K/'=;9)%;;&_[S^.OK2^_X*!?\%5-6LI-/L/^",VKBZU"`VFW7->\ M.W-@;F4[I?[31M0TZV$'V4)\R:DRNOF))LF^1/UR/A_DZRKA6O\`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``/<5[IK5IJ5F[7Y6GOTV/Y]/^#D;_DR'X7?]G:?!O\` M])_%5?D?\:);:#]HC]E2XO[$7VF6_P#P6$_:KDU&Q5[NV?5+-/%-^][8K>PJ M;BUENT%K9QS6.[[%YSW+['F?/ZS?\'(<@_X8E^%Y.,_\-9?!L@`CH(O%H)Y[ M99/^^NE?D?\`'%-_Q^_9D<#8C?\`!6_]K$K,;1@CB;Q)J/E%;O;Y51PM2/.VXRYD_:_!96:7O.^GU]:_M!_MT?#/ MX->$?B6/^";/[3(_9^TWP5X?US1#X._X*.^);^73_AA)I=I=^'+FS$>$?$F MM>(=*T^W\/O8M_9\_A^&XTNQ7R;R:'[+-.FW_P`$^_B[$_CW\7/AY\1_P!G M?Q18^&?@D?VG_A5H^F_LHP?"_P`._#I_VOY8?\`@C?^RM^TS\-/VV_C9X5O M_P!FKQ[\//@IHG[0]M\3K?XB^--/UKP?X>L?"WPYL_VF?`7A+0_!NF^(=)LK MGQ4OB^V^,UCJ%M#IM[-:>&])TV\O/WT.LI-7YU@LTRC/N'.)JL\%A,ES7)EE M_P!5CA,1.C@LRH5J=3VM&MA*JJ2EB*:J)QQ4,1:RC25"\GR_48O+,QRK/N': M*Q53,LNS&@HUV\&U7P$[X>K3K0Q"Q,TX6HPA[%T8<]W/VNT7_9K&@(V_+A9# M(B]%";AY9`X"D,OOCMBK:H%Y.,C`S[=AT'3(/^'6H+8$$A=RQ[%.U@0R6^EWK97L?K-.T8N$.91BY1O-+ MGE9_$VF]'K;RMJUN5SGBO_D6/$W_`&`-6_\`2*[KHZYSQ7_R+'B;_L`:M_Z1 M7=:%&5\.O^1%\#?]B;X6_P#3+%77?Q_\!_K7(_#K_D1?`W_8F^%O_3+%77?Q M_P#`?ZT`2H`^%9O%?VN./PUKOA]K*WL8O$.@B%PNM^FOD9O@#PP?!?@CP;X0%Z;\>$O"7AOPO]N,1MQ>-H.CVFDBZ%N7
84WOL-=@K$QMD99HP5X!^89*D95^01\ORO\`,/N52U7Q+X?T M/1[WQ'K>L:=HV@Z792ZCJ.M:K?6NG:38:=`I>>_OM2O)8;.ULH4^>>ZN)XX8 MUY9P:XKP#\9?A1\43?K\.OB#X1\;3:4ZIJ$'A[7M.U>ZM5E%L8YI8(+R:>&U MD%W;[)I%6%_,78_SUY#I)RA)[QK3Q$K*W/7J>T=2<8J,8\D7967NWOKZ;M_GS^U=_P`$\+[]I+]LO]CC]K.+XI0> M$H?V4]:U/4I_`\WA634SXQAU35M-U>=/[?/B2T32W1;&:WBDDT.;;&SIE(IG M1/N[XK?";X:?'#P'KGPP^+_@;PS\1?!'B*S2WU3PMXRT32_$6CW#PP^5'>K: MZE%>I#JEJ7:73]54B]T^ZV7-M=0S(CU9G_:`^"-OXR_X5]+\5OA^GC9=0DTA M_"K>*M%76HM7AW!](DL#?":/5`4D5=/9/MC,CJL)VFM7X@?&'X9?"R#3KCXB M^.?#/@H:Q/<6FC1>(M9T_2KO6+FTMVO+R+2;2^N()]2>QLXVN[];..9K6V7S MI]D/SUZF)S7,\91RJEB,9-RR>BJ&"JTE*C4H4HUJF(C["4)WI555J.]5NHW# MFC;WN9>52R;`X9YF\-AZ,7FS3QCJQJ5?:+E4)1M&M223C=724T[-SE:Q^8G_ M``3E_P""?G[07[`]UXJ\%WG[6^J?&W]GB_FO'\"_"/QEX7U22Y^%-O976H+H M5EX#UR_\;:LNFZ:]A/8PZ]I,=K8Z;=ZM:WFL+"]_J4TT?8?\%2/^">5U_P`% M'/A%\._A=9_%!/A.O@OXHV'Q&DU23PI)XK:^AL=`UO2GT][)=8T,VKR2ZN=] MTNH,K`/)O0GC]'1\2/`/_")0>/O^$R\,-X*N;?3[ZS\6_P#"0:7_`,(UK MS65EIEW#K3W2Z:;?4+G4+.WLV6[:.XN+RVAA=YKF!'V[[Q-X?TO6-$\/ZCK. MF66N>(TU*70=*N]0M+;4]8CTB%+K5VTNPFE2ZU!=*MI8[G4FM895L;>1)KKR M875Z]*'%>>T^(EQ92Q&%I<0?6*V)GC*>"IPIRJXC"3PE:4<,I*$.>,Y2?O2L MW)1LY%X_!7@#P7X--Z=2'A'PIX?\+M?B(P&_DT'2+/3%N!"9I_*6=;/ZQI=AK.H6GC>.6_;2/[3OEM;B:&UVM=7/DPI]LFC?^B?3/BC M\/M:OO'6FZ3XW\*ZI>_#2Z:P\?V^F>(](OKGP3>QV2:E)8^+;>TNY9?#EZFF MR)J#6NL1V=Q]C9+G8871ZY_QA\?/@AX`T?P[XB\;?%?P#X6\/^+;0:EX9US7 M/%FC:?H^OV#6@OTU#2;Z[OEMM4LS9;;Q;JQDGA6U_P!,+_9QYM/(^*\]X<>. M65XC"QIYC'"QQ=/%X&AC55^JU75BY+$)@H/X5)IQ233BT[JZY3\%9_^"1__``5%2";_`(W< M_M`B22"18A'X>\2$F1T958LGQ`64%"?,7RP';;]:_;7Q+\(]?\6?LS>*/@/X MB\:W&M>)/%'P-U;X3:U\1[ZSEN+[4M75Y/-JT MT9UA9FED>#>FWSG].^'_`,7_`(8?%6PU34_AIX]\*>.]-T:=+;5+_P`*ZW8Z MU;V-S)!]JB@O)K%Y(;>2:V!FB61U>2#]ZGR?/6MX1\?^"?'GA^#Q;X-\5^&_ M$WANZN-4L[;7O#VM:9K>D3W6B7E_I^L6L&J:9=75C+<:7?:9J5KJ%O',TUG= M6-Y;7*PS6TR1YYSQ)F>=UZ&+Q'U*CB\-5HUZ-;"X#"T(QJ8>K3JTVZ-*G"E) M)T[.\;OFNFFD/+<@P>5TZM"@ZU6A7C.G6ABJU?$3G2J0<9PYZE9Q3>GO>S=D MFN5\S9_,=\'_`/@@]^V;^S]X=NO!7P1_X*O?$OX2>$=6U*Z\07WA?X?^!-3\ M,Z9=:I=Q1VSZ@+;3_'_S7LUO!:P7FH7%Q)<72VL/SI"D,,/T'\-O^"&-]XC\ M7>&?%W[=G[;W[2/[;FG>$O$%OXBT'X5_$/Q'K-K\(?[5TYXI[5M<\,ZQXD\7 M'5;3STW2P6(T6UNHVV7,E?%[X5ZWX7C\;:/\1/!6I^#9=7&@1^++ M'Q5H5UX'X].6Y^V/K7_$K2$W^(*YCXB_M' M_`?X1ZM#H/Q/^+GP_P#`.LW-GI]_#I?B[Q9HGA^^>RU747TG2[F.TU;4+2X> M+4=61M+L98XV6\U!?L=MON?W=>YF?B3Q;FLZM2OB\#2K8BHZM;%X7*\'AL=* M:NH2ABZ4(3IM)R4W%>_I;D2L_)PG`/#6"A1HTJ&,GAJ-.I2AAJV,]I14*M65 M6=H>RBDW*2N[:J*3UU/3M/TO3-$TFQTG2;2STK3-.M+.RT^PTVUM[*RL[&SC MCM[6SM+2&)(+:T@MHDM8;>&%8X8%2&'R=BE/SM_8:_8$MOV1;7]J/3_$?C/2 M/BAI/[1WQY\5?&.]TN[\(1:/8:)9^)[2*&[\-WT&I:CXF778&=&:ZN)+RWM9 MH9G1[-$WH_VW-\:_A%;_``_3XJ3_`!)\&P?#:0HL7CF?Q)IL?AJ5WNOL*10Z MU)=BSFF>]_T-8X+AF^T^9"Z;T=*W/`/Q(\!?$W29-=^'WB_P_P",-)AG>RN+ MW0=6L-62SO(UCE-G?O9W$[VMWY,L5PMO<^7,UO-#-LV.CO\`(X?,,;A<'CFE&G7A&E6BUJIJ=*$86M&RCUV/Q4_X)I?\`!%_PO_P3Z^/GQ0^, MLWQ?'Q@D\1^'-9\!?"O2=6\&OHT_PU\*Z_XGF\4ZQ:6VI7GB;7FU>^O+>UL= M):^M;?29&MUUYYC,K/Q M7;>$D\-?V:_A&VM=7U;419MJXUC_`(FQC7556-_L,>[W$5M;01R2RS3R)#"D<2EW>263:D:QQJTC,S!557<_*EG:U97-QI=[I/V,?:O[2 MMKJ2S:W_`'WG"/YZ]7,N+.(\ZQ&98S-LQ6+Q>;8/*\OQM2-!485,'E%95L%2 MC252:A*,U>GQ__`&9/&'Q-^+IL/@#\`=4NO%&K_`&/ MPLUU%\3-=U/4=/U&X?Q)K4^MP6BZ7+#X9TG2X](U#PSK$?\`9=UXHL`\<.I7 MJ7/U"O\`P3[_`&#+9?,C_8D_9%B$1WH\'[-7P9!=FC>,LXC\&H[.TC^./"FK>#?&=QIEGX2\6Z7XBT>_P##OBB]UJY% MGI%GH.M6EY)IVKWVK7F+/3[73[BXN+R[W6ULDDPV5RGC7]H_X!_#CQ&_@_QY M\8/ASX/\506=IJ$WAWQ%XRT#1-7@L;_[2;&^N=/O]1MIK:QO#9W?V>\N(X[6 M;[+Z==+),JI8G&8OZG2K5\?4HU<74Q"5:525",(TU!R2Y%&,(I)J M>UW<_-C4/^"6?ASX>_MM_"?]L?\`8_\`%W@[]ERTT'03X)^,WPA\$?#?1M(^ M'GQD\'W%[;B6"YT3PWJ&AZ+I&H&W>22UN6T*YNF\2:7H.JOB:?=:KHNB07NK M:C::;:2ZKXAU6ST30M.CN;V:&&2_UC6-1T_2=+LUD-QJ6I7MG86<(L[CF.69K+'2JX_*:>&C@\55@YUHU,)4]I0J5)N?[Q03<%%KFLU^\TL\:?# M^64\'C,N6C4A6TJPC!*T%..EU>TO>26QYI\"OAD?@[\&?A M1\)I-6B\0O\`##X<^#?A^-?2Q.G?VU!X4T#3='34S8-+"R69K7[9>%- MPWW#OO"?A]^W=_P0&^"G[5OQ?L?C;\'/&5O^SEXTOM=MM=^)FCZ#X)M-0\$> M/KF"]L-1M];.@:7<^'K?2_%4E[9->:EK4+7EUJ]Y--->0R3333/^^/COXB^` MOAKX?E\5_$+QIX:\%>&1=Z=IQU[Q-K6G:)I:WVJSI;:79+J%_QM_.\Z\FF2&V1Y'1&RO!7Q>^%GQ$TC4]?\``7C_`,)^,]&T=@NM:EX;\0:9 MK=OI#I";E$U2;3[NZ&GLUNK7"+?-"S0KYWW/GJLDXES_`(=S6OG&4YC+#8K& M-_7;T_:4\1&I3J1K14)5.6G[2$:ERRHQI>S]C=\LN=TU32TY$V[V5DCT&$@",<\NOY!-O/XCM_]:KK_=/X M?S%A^)9O%?AZ'P]XDE\-Q>'M9EUS2X](UN3Q?-;0>$QI&HO=" MSU)O$T][:0^'ULYIO[:ENK9--%R\T._2'B_PO)<^(;&/Q#HK7GA'RF\3VPU7 M3S/X<^T:O[+OB3]G*T\> MP?#:7Q'XB\':Z?%=SH4GB.WLX_"GB&RUR6!]*BU32&E:ZCM3"K-?1H-VQL>8 M&7\??!7_``18_P""AGP\\)^'?`W@7_@LI\&_"WAGP_H'B'2M M`\/Z)I=C%9:?I>BV%K\05CMM,M((5CM88VD6WAVPI\D*(G]#/@;X]_!CXGZQ M=^'?A]\4/`_B[7;2SFU*71_#_B72=6U!M-M[J.RGU2WM[*\N'N=,AO)X;.2\ MMUDMX[B1(7='9$,?B;]H#X'^"_$MOX,\6?%KX>^'?%;PVDIT#6/%^B:?J-O% MJ`A-A-?6EUJ$,EI'?_:K/["UU'%]J:\L_)W_`&RV\SZ_*^-N(,GRM91@JV"E M@Z=;$XFA2QN7X?&0HXG%1HPJ54JB4GI1CHIQE9M*<5O\GFO!F29OC,1C\3'& M4L7B:%'#5J^$QM;#3E2HU(SC']V^5)J*B]-_>=VDE^7W[%?_``3Z_;6_9W^- M]A\4/C?_`,%+OB]^T_X$M_#&OZ))\)_&EOKT7A^]U;6H(HK#69EN?&U[:R7N ME!?,L_M%JTD,C2/;.GG.]=K_`,%3?^";_B+_`(**>%?@KX?\-_&U?@;K/P9^ M(US\0],\11^%6\8W5QJ4^C?V?I;6L1UO1/[*N-/O8X[R&X9;N..2%'\EA'Y< MWZ/_`!"^,WPG^$D&DS_$_P"(?@WP##KT]U::#)XI\1Z5H(UJ>RM4OK^'21?7 MEJ]_)9VDD=Y=1VBRR6]JR7,R(C[ZT_"OQ-^'7C7PI<^./!_C;PIK_@^V74OM MGBO2-=TJ]T.S_L=7.IO>:O!=26$']F>6YU#[5<1_8]C?;/)V.*P7%N=1X@AQ M+3G@\/F5*_L9X7`T3U M5BJF! ML_M$?MX?$O\`;`TWQCIGA^R\):'X]MM9M;3P5/975Q/J&H::^I^*->A>;4TG MMXY&L[>!E^2%YMD*(_WCX!^._P`&_BAJ=SH_P\^)?@KQEJUK;'4+G3-`\2Z5 MJ=]'I0\I%U>&TMKV:2XTF26XM88]2LUDLFDN8<3?.*]?K?-^-<[SO!3P.-CE M2HU:E.I4>&RG!86K>E5A5BJ=6C3A.G[T(IV;7+='[;2)?AY+X0?5V\66T6I^,-5DN!XE&N6`T@2+XM6W9)-,U!F M\DS,_P`GD5^JR1C8=R$2GAGR'(Z@9E*H[`+A1N7CI\WWZTS]Y?\`@7\J=7SV M.S#'YG2P%''8GVM/+<+#"8.,:4$J=&%2M4<;556B^:5:]THR4DYO@L MMP.73Q53"4%3J8S$?6J\I/FYJ_*X*>BB[1BVDFW9:7*40*@99F(R`"21@<#L M.Q]OYT5=HKA4;;SG+73F<;I::+DC!6TTTOJ]=K=_-)ZRY6_).*MZU:[\F$ M!G,&G:?=2+&7C25ALDD1!?CO\-/@?J>D?'KP9\2(K?X^7 MGQ`M-9N/"GA";6K6:8V/PK^%OQ3TRQU+6M+UA;S0;=?$4OV615-^]ML1YOF3 MXB?&O]EKQE\8_A%XWL_VTOV6;/PQ\-_VY/C1^U'>R2S?M#GQ)J7@SXF:E?7^ MEZ#::?;?LT7&DVWBW3Q=)'JDW]M-I]PJ_)?NZ"OZPQ_P3!_X)[?(9/V,/V:G M,:!0A^$'A`G"CA%+V#E$&?E7G;SDT\_\$Q/^">!.3^Q1^S4,@?+_`,*E\$C' M`R/FT@]^YZ9XQ7[AE_B/P9E=.&$R;"\7X7`87^TJ&'I5?]7Z\_8YM0C2QLI3 MGC?>/37_;]H7;;N,3%#\NV,Q[>Q*D2/@D?[WUZ5\T_!_\`8U_94^`?B&Z\5_!+ M]GCX-_"GQ)?VHT^]U[P+\/\`PUX=UBXL`=S6;ZCI5E;W*PRD9N(U?R[A5^>, MD[Q]/5^0YU/(\1C(RR/#YG0PD$G/^TZF$E6JUMG+EP56K34.2-.ZG/FDB+@AB! MDK@8)/OW`R??Z]JDI%Z#Z#^5+7E)**M%**UT2LM3UEMJV_-N[?JPKG/%?_(L M>)O^P!JW_I%=UT=)-, M\8:;K7AV\D\*>'K;6++PFKZ7/)8ZAXHU+5D>&]L+":OKI/O#\?Y&IJ`/A_1_ MV=/B]8_LQGX%:I\0_"WB/Q5X(\4>&[CX6>/=>T,7D>H>$_A;\2O#/COX467Q M+T2UTO3M/O-:ATCPMI/A'Q9<:%:PV-U;Z?#K%A!]LNYH8_2OAWH'[0VH^,[C MQ'\6F^#'A_0(O"<>AVGAGX\UL7\5])K5QXY\2:)X*GTK0XHR^GV MO@^S\-WPCEM_[>_X2%-1OGALOI:H(>@^A_G0!\1:9\*?VJ?#MEJ/PX\/:Q^S MVGP_G^(6I>(=)^(.KZ3XNU3QMIG@[5/&%UXNDT#4?AA)IR^$/$/BBQM[Z;PQ M9^+F\?:59S&"#Q=J'ABYUB:YL*]"^(GP[^,MA\2[?XH?!Y_A=KTVI^#8/!/B MWP=\4;KQ+H%O):Z)K>OZ]X:U7PSXT\.Z+XQU'29!+XEU;3?$F@W7AN^TG6$D MTK6+-]*O]"A@O_J*B@#\]9/V,/%&L_L[_'OX9^(O'?AZ/XC?M`_$+4?C#K6O MZ)X=>#P9X.\=IJ/A#5O#.B^'M#EDBDU#PIHD_@?1;74+R\AL=8\075QK?B>_ MA36-5N(:[;1?@M\;_&?QU^$WQD^-&H?"_28/@KX1^(VF>&_#WPXU#Q3KY\2> M+/B?8>'](USQ!K.H>*O#V@RZ#I^FZ;H/EZ/H^DKJ#+)J5S]IO)$2$5]J44`? MG!XH_8H\7W_AGXYZCX-\?Z#X&^,_C7XP?$KXF_#CQ[::&^I6%IHOCOPCI/AJ M[^&_Q-L6BL=0\5^#=>BL)X?$FGV=]:M;W4>@^+=%FA\0Z"B7GT+X.^!FL>&_ MV4/#7P`NM8T6\\2:%\`M.^$4NOVUG\B_ MM!K5KJ2:2/\`OI-NI^I_G4J?='X_S-`'S=^T;\"-7^/'PEUWX.:=X^ MU?X=Z)XTFT*P\6^)_#+/#XM7PI8ZEI5]X@T+P_.3]BLAXNL=);PUJKS121QZ M-X@UQX4^TO"'XOX+?LZ_$CX/>*?B=!&?#WA?Q# MX5^(NG:9%X3UHZ%9^"-!T/PO:>!_$7@[1_"L<^GM8W&K6?B#1[G4X;F5+T10 M_8]%`'Y6?$/_`()Z^(=:^%7P5\/?#[Q3X*\'?$;PKJ/P&T?XT:^=,U0>'/BK M\./A=X\\*^/M8TZ?1].AM[&X\=Z;K7A#1YOA]XZU[1=0U;3=*_MWPKF^ M*M3O(?N#X]?"C4?B[\/X_"&FZAI6F7O_``GOPG\62W^H6MS)!]B^'/Q2$?$ M.ZMHH;=I"M]J$7AA["WN-FU6N_WNQ,LGN=%`'S7^T5$/$WQ2$V&C^'-&^& M&OWFGZS::L-*^(C>,-$TV1K6?S8[C1/%/@2Y3Q9X)UR/S9F_MS1FO)+@*EM= M6-/$%L-+\5ZSI-YX3^'&F^//'7Q5T;P!;6&D MQ6FLW%G\1_BA9V7CK6+CQ=J@;5+S1[BUL=#\/_9K:VTJ&;S;F8_6-%`'S!^U M3\`_$7[2/@OPQ\-+#XBZC\./!\OCO0O$?Q+N=#L[6]UWQ9X4\+I=ZWIW@BU3 M4K>\TA-(UOQK9>%;CQ9#J=K=6NL>%=-UCPW-;36VMW(KSWX6_LQ_$/X8>'_V M@?`DWQ7?X@^$?BW;ZEXF\-:CXOTO2--\2^&_B%XRT74]$^(%E=VG@_P_H'AM M_`VJ&U\,Z]I*Z?I\>K6FO7WBZ::%TN;-Z^X:KT`?FWXC_86\2+=_LUWWPX\6 M>"/!,?@'Q?\``;Q!^T-HH\++<:;\:!\#)M+OO#.O:;/;V]O/X=\VFK0V M_B#R?M7B;0?$$/AOQ;Z9K'AZ^^&$'C-'DBLO#?AO4--U33-0D\8W#1PS:A9W&VU MA29]@V-]S+T'T'\J6@#P?]G+X+'X`_!_PI\+F\0MXKN=";Q%J&I:[)8G2;;4 M]=\5^*]8\8:U=V&APW=S8Z!I3:OK=Y_9>@Z?_H.C6?DV&G^39PQ0CYX_:'_8 MU\8?M+_%>#Q!XS^,VL>&/A3X6^'6O>$/!7P^$Z-X3U#[;XB^(^C:]X9^)7C M'QF?&GA'Q%%-J5MX8N=/T3P!-X>N=+OM!AUCQ=<_;X;RYTVYMOO^B@#\]?$7 M[-/[06H_LW_"#X77?Q#\#>/?B;\$/B_\+_&.B^./&A\0:79^/O!_P>\9Q:IX M6?QK+HNDZAJ5GXYUCPU8:;'XJOM-MKZQO/$3:E>)D?#7X&_$T_'76 M/V@OBWJGP_L]?'PT;X2^%O!OPV@U:XT.T\-7/B33O%&J:SXI\2:_IVDZ[XIU MR^O=-M+73[2^L_[/\,VD>I#2IG?Q)K&_[!;H?H?Y4+T'T'\J`/A3X9_L>2?# MWXV7_BEM9T35/@IX7U#Q+XY^!/PNGMKMW^$_Q)^*TNGQ_%:ZT[?&-''AZRMM M*U"X^&\-M:QWGA^3XG?$O34CL["?3'/;6G[/.NVGBC]L'7Y=1\%:G:_M(R^& M+C0]&\0Z!=Z]H5A)H7P'=3?2EO-2T6UU*V_M#3[J\ ML_M]A--YZ?6U-?[I_#^8H`_.KX-_LM?%SP)\2?!'BBXNO!'PU\*>%-)URR\2 M^'/AI\5/C1XYT7XD"_\`#-QH>E:(_@KXH6HT+X;:!HVJ2V/B+3[SPOJ6J>+; M%?#^E>%;3Q#_`,(]=7\+]-=_!/\`:/\`"D/Q;\(?#+4?@1K'@KXH>,O'7C/2 MM?\`B)9^,+?Q3X&N?BCK=_X@\76&H>%]'TS5_#GQ(ATO5]6U:X\+W&IZUX7D M73;JU\.ZJEYINF[[S[ME^X?Q_D:6/[B_2@#X&\0?L-:/K7_#'7A]O%OB%_!7 M[+7@[QAX,GDM/%7BSPEXV\26FN_#?2_`6EWUMXI\&W^D:K!=6C6#WFH+=:DT MEXK)++]\;ZK\139^)?&&G>)O&I\ M>:3XETVUTGPU=_'"+7-72]\7:_#H%EIOA+QE-%J$D/B30]#T>YCFM+R%XS]P MT4`?GW\#_P!F?XO>`?BMX8\9:EJ'A'P!X-T#POXBTCQ!X*\`_%;XQ?$O1/B% MJFN)9-9W$OA_XN6#Z=\.=+\.WT$FH:7%X1O;S7I/+MM&N?$+>&P^C5^@2@@8 M/K3J*`&G[R_\"_E3J:?O+_P+^5.H`****`"FLH;&21CT./SHHI-*2::NG_P_ M0!`BD9QG(')`S['('7_/2JWV6)SD[B3D@G:3QUR2O/)_^O114M).+6EERZ-K M3FAIHQ-7M=O3LVOR:%%K$K+@L#D]DQP/3;Z_UI]%%7=V2OML**2YK7U?5M_9 M7=LG7H/H/Y4M%%!05S/BYMOAGQ$%&6?0]47EMHYM9$/(#$<3DCY3R!QWHHH` MR?ATS?\`"#>!5."3X/\`#(X)`14\/V#XYSYA+RO\^(P$"KL)4LW9?Q_\!_K1 M10!(GWA^/\C4U%%`!4$/0?0_SHHH`GHHHH`****`(&ZGZG^=2I]T?C_,T44` M.HHHH`****`"BBB@`JO110!.O0?0?RI:**`"BBB@!&Z'Z'^5"]!]!_*BB@!: M:_W3^'\Q110`V7[A_'^1I8_N+]***`'T444`%%%%`#3]Y?\`@7\J=110`444 $4`?_V3\_ ` end EX-101.INS 10 isgi-20121231.xml XBRL INSTANCE FILE 0001515250 2012-01-01 2012-12-31 0001515250 2012-12-31 0001515250 2011-12-31 0001515250 2011-01-01 2011-12-31 0001515250 2010-12-31 0001515250 us-gaap:ConvertiblePreferredStockMember 2012-01-01 2012-12-31 0001515250 us-gaap:ConvertiblePreferredStockMember 2010-12-31 0001515250 us-gaap:ConvertiblePreferredStockMember 2011-12-31 0001515250 us-gaap:ConvertiblePreferredStockMember 2012-12-31 0001515250 us-gaap:CommonStockMember 2012-01-01 2012-12-31 0001515250 us-gaap:CommonStockMember 2010-12-31 0001515250 us-gaap:CommonStockMember 2011-12-31 0001515250 us-gaap:CommonStockMember 2012-12-31 0001515250 us-gaap:AdditionalPaidInCapitalMember 2012-01-01 2012-12-31 0001515250 us-gaap:AdditionalPaidInCapitalMember 2010-12-31 0001515250 us-gaap:AdditionalPaidInCapitalMember 2011-12-31 0001515250 us-gaap:AdditionalPaidInCapitalMember 2012-12-31 0001515250 us-gaap:RetainedEarningsMember 2011-01-01 2011-12-31 0001515250 us-gaap:RetainedEarningsMember 2012-01-01 2012-12-31 0001515250 us-gaap:RetainedEarningsMember 2010-12-31 0001515250 us-gaap:RetainedEarningsMember 2011-12-31 0001515250 us-gaap:RetainedEarningsMember 2012-12-31 0001515250 ISGI:FurnitureFixturesAndEquipementMember us-gaap:MinimumMember 2012-01-01 2012-12-31 0001515250 us-gaap:LeaseholdImprovementsMember 2012-01-01 2012-12-31 0001515250 ISGI:FurnitureFixturesAndEquipementMember us-gaap:MaximumMember 2012-01-01 2012-12-31 0001515250 2012-11-10 2012-11-12 0001515250 2012-11-12 0001515250 ISGI:NotesPayableAMember 2012-12-31 0001515250 ISGI:NotesPayableAMember 2011-12-31 0001515250 ISGI:NotesPayableBMember 2012-12-31 0001515250 ISGI:NotesPayableBMember 2011-12-31 0001515250 ISGI:NotesPayableCMember 2012-12-31 0001515250 ISGI:NotesPayableCMember 2011-12-31 0001515250 ISGI:NotesPayableDMember 2012-12-31 0001515250 ISGI:NotesPayableDMember 2011-12-31 0001515250 ISGI:NotesPayableEMember 2012-12-31 0001515250 ISGI:NotesPayableEMember 2011-12-31 0001515250 ISGI:NotesPayableFMember 2012-12-31 0001515250 ISGI:NotesPayableGMember 2012-12-31 0001515250 ISGI:NotesPayableFMember 2011-12-31 0001515250 ISGI:NotesPayableGMember 2011-12-31 0001515250 2012-10-26 0001515250 us-gaap:MinimumMember 2012-12-31 0001515250 us-gaap:MaximumMember 2012-12-31 0001515250 ISGI:OfficeSpaceMember 2012-12-31 0001515250 us-gaap:OfficeEquipmentMember 2012-12-31 0001515250 ISGI:OfficeEquipmentOneMember 2012-01-01 2012-12-31 0001515250 ISGI:OfficeEquipmentTwoMember 2012-01-01 2012-12-31 0001515250 ISGI:OfficeSpaceMember 2012-01-01 2012-12-31 0001515250 us-gaap:ChiefExecutiveOfficerMember 2012-11-12 0001515250 2013-01-30 2013-04-03 0001515250 2013-01-31 0001515250 2013-03-29 2013-03-30 0001515250 ISGI:NotesPayableAMember 2012-01-01 2012-12-31 0001515250 ISGI:NotesPayableCMember 2012-01-01 2012-12-31 0001515250 ISGI:NotesPayableDMember 2012-01-01 2012-12-31 0001515250 ISGI:NotesPayableEMember 2012-01-01 2012-12-31 0001515250 ISGI:RelatedPartiesMember 2012-01-01 2012-12-31 0001515250 ISGI:NotesPayableGMember 2012-01-01 2012-12-31 0001515250 2013-04-02 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure International Safety Group, Inc. 0001515250 10-KT 2012-12-31 false --12-31 No No Yes Smaller Reporting Company FY 2012 36337564 280590 34893 5769 970573 817051 40549 29933 51159 1348871 905490 61389 61389 61600 61600 122989 122989 90398 85126 32591 37863 52200 25796 106191 85059 1455062 990549 6000 23613 283857 60285 628209 195938 389788 17450 400000 400000 307558 36696 1619624 700157 0 376399 50600 426999 1619624 1127156 32473 22373 2616113 -2813148 -158980 -164562 -136607 -231299 22373 22373 32473 2616113 -253672 -158980 -2813148 1455062 990549 4579456 4351200 2687344 2666627 1892112 1684573 4887535 1453682 -2995423 230891 349254 271312 -57343 21426 -2724111 173548 -69943 78856 -2654168 94692 94692 -2654168 -0.11 0.00 23728946 22373013 14616 6530 .001 .001 .001 0.001 .001 .001 1.00 225000000 225000000 32473333 22373013 9600000 32473333 22373013 10 10 10 0 10 10 0 2486520 5272 20391 -77563 78856 -161608 -319110 -10616 -14334 235732 -56317 481510 22677 -18476 -166615 -13931 13931 283500 -129800 -132100 400000 110250 -13539 -51980 -2098 9600 10 264173 209670 245697 29124 53682 40201 9720 3212 479337 37299 6530 -11600 10 22373013 22373013 32473333 500 129583 500320 9600000 2496120 9600 2486520 10 10 10 56516 57343 Note 1 Nature of Business and Summary of Significant Accounting Policies   Nature of Business   International Safety Group, Inc. and its subsidiaries (collectively, the Company) provides occupational risk management services for entities located in New York. The Company provides licensed site safety manager services on major construction projects which is required by the New York City Department of Buildings. The Company also provides safety training, fire safety and emergency preparedness services that are required by the Fire Department of New York.   Reverse Merger   On November 12, 2012 the Company acquired all of the issued and outstanding capital stock of Homeland Safety Consultants, Inc. (Homeland) in a transaction in which the Company issued an aggregate of 7,333,333 shares of its Common Stock, par value $.001 per share to Homelands shareholders (6,833,013 shares) and certain creditors of Homeland (500,320 shares) in exchange for Homelands shares and the cancellation of indebtedness of Homeland to such creditors (the Exchange Agreement). The transaction under the Exchange Agreement was accounted for as a reverse merger where Homeland was the accounting acquirer. The Company declared a 21 for 1 stock dividend for holders of record of the Companys common stock on November 6, 2012. This Company issued 14,800,000 shares as a result of the stock dividend, which is in substance a stock split and the outstanding shares and per share amounts retroactively reflect the stock dividend.   Principles of Consolidation   The consolidated financial statements include the accounts of International Safety Group, Inc. and its wholly owned subsidiaries, International Safety Group, Inc. (Delaware), Homeland Safety Consultants, Inc. and its subsidiary.   Use of Estimates   The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of the contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Significant estimates, assumptions and judgments are applied in the determination of our allowance for doubtful accounts and our valuation allowance based on future taxable income. Estimates have been prepared on the basis of the most current and best information available as of each balance sheet date. As such, actual results could differ from those estimates.   Fair Value of Financial Instruments   The carrying amounts reported in the consolidated balance sheets as of December 31, 2012 and 2011 for accounts receivable, prepaid expenses, other assets, accounts payable, and accrued expenses approximate their fair value because of the immediate or short-term nature of these financial instruments. The fair value of notes payable is approximately their carrying value based on rates available to the Company for debt with similar terms.   Cash and Cash Equivalents and Concentration of Risk   The Company considers all accounts of cash and other highly liquid investments with original maturities of three months or less as cash or cash equivalents. At times throughout the year, the Company might maintain bank balances that may exceed Federal Deposit Insurance Corporation (FDIC) insured limits.   In 2012, 14% of revenues were from one customer. In 2012 one customer accounted for 19% of total accounts receivable. In 2011 there were no such concentrations.   Accounts Receivable   Accounts receivable are non-interest bearing obligations due under normal trade terms. Senior management reviews accounts receivable on a monthly basis to determine if any receivables will be potentially uncollectible. Historical bad debts and current economic trends are used in evaluating the allowance for doubtful accounts. The Company includes any accounts receivable balances that are determined to be uncollectible, along with a general reserve, in its overall allowance for doubtful accounts. After all attempts to collect a receivable have failed, the receivable is written off against the allowance. Based on the information available, the Company believes its allowance for doubtful accounts as of December 31, 2012 and 2011 is adequate.   Fixed Assets   Fixed assets consists of furniture, fixtures and equipment and leasehold improvements which are stated at cost. Leasehold improvements are amortized using the lesser of the life of the lease or the useful life of the asset. Repairs and maintenance are charged to expense as incurred. Depreciation is provided using the straight line method over the estimated useful lives of the asset as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: top; width: 41%; line-height: 115%"> </td> <td style="width: 2%; line-height: 115%"> </td> <td style="vertical-align: bottom; width: 30%; border-bottom: black 1.5pt solid; text-align: center; line-height: 115%">Method</td> <td style="vertical-align: top; width: 2%; line-height: 115%"> </td> <td style="vertical-align: top; width: 25%; border-bottom: black 1.5pt solid; text-align: center; line-height: 115%">Estimated Useful Life</td></tr> <tr style="vertical-align: top"> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: top"> <td style="line-height: 115%">Furniture, fixtures and equipment</td> <td style="line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">Straight-line</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">5-7 years</td></tr> <tr style="vertical-align: top"> <td style="line-height: 115%">Leasehold Improvements</td> <td style="line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">Straight-line</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">5 years</td></tr> </table>   Depreciation and amortization expense for the years ended December 31, 2012 and 2011 was $5,271 and $20,391, respectively.   Revenue Recognition   Revenue consists primarily of fees received, based on time and materials, for providing site safety managers on major construction sites and safety training, fire safety and emergency preparedness services. Revenue is recognized in the period in which the services are performed and amounts are earned, and collectability is reasonably assured.   Income Taxes   The Company accounts for income taxes using the asset and liability method described in FASB ASC 740. Deferred tax assets arise from a variety of sources, the most significant being: a) tax losses that can be carried forward to be utilized against profits in future years; b) expenses recognized in the books but disallowed in the tax return until the associated cash flow occurs; and c) valuation changes of assets which need to be tax effected for book purposes but are deductible only when the valuation change is realized.   Deferred tax assets and liabilities are determined based on differences between financial reporting and tax basis of assets and liabilities and are measured using enacted tax rates and laws that are expected to be in effect when such differences are expected to reverse. The gross deferred tax assets are reduced, if necessary, by a valuation allowance for any tax benefit which is not more likely than not to be realized. In assessing the need for a valuation allowance, future taxable income is estimated, considering the realization of tax loss carry forwards. Valuation allowances related to deferred tax assets can also be affected by changes to tax laws, changes to statutory tax rates and future taxable income levels. In the event it was determined that the Company would not be able to realize all or a portion of our deferred tax assets in the future, we would reduce such amounts through a charge to income in the period in which that determination is made. Conversely, if we were to determine that we would be able to realize our deferred tax assets in the future in excess of the net carrying amounts, we would decrease the recorded valuation allowance through an increase to income in the period in which that determination is made. In its evaluation of a valuation allowance the Company takes into account existing contracts and backlog, and the probability that options under these contract awards will be exercised as well as sales of existing products. The Company follows the provisions of FASB ASC 740-10-50, Accounting for Uncertainty in Income Taxes. ASC 740-10-50 which prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740-10 requires that the Company determine whether the benefits of its tax positions are more-likely-than-not of being sustained upon audit based on the technical merits of the tax position. The Company recognizes the impact of an uncertain income tax position taken on its income tax return at the largest amount that is more likely than not to be sustained upon audit by the relevant taxing authority.   Despite the Companys belief that its tax return positions are consistent with applicable tax laws, one or more positions may be challenged by taxing authorities. Settlement of any challenge can result in no change, a complete disallowance, or some partial adjustment reached through negotiations or litigation.   Interest and penalties related to income tax matters, if applicable, will be recognized as income tax expense. During the years ended December 31, 2012 and 2011 the Company did not incur any expense related to interest or penalties for income tax matters, and no such amounts were accrued as of December 31, 2012 and 2011.   Earnings (Loss) per Share   FASB ASC 260-10 requires the presentation of basic earnings per share (basic EPS) and diluted earnings per share (diluted EPS).   The Companys basic income (loss) per common share is based on net income (loss) for the relevant period, divided by the weighted average number of common shares outstanding during the period. Diluted income per common share is based on net income, divided by the weighted average number of common shares outstanding during the period, including common share equivalents, such as outstanding stock options and beneficial conversion of related party accounts. The computation of diluted loss per share for the year ended December 31, 2012 does not assume conversion, exercise or contingent exercise of warrants, and securities as they would have an anti-dilutive effect on the earnings resulting from the Companys net loss position in that period.   For the years ended December 31, 2012 and 2011, the Company did not have any common share equivalents.   Advertising Costs   Advertising costs are expensed as incurred, and were $21,475 and $15,031 for the years ended December 31, 2012 and 2011, respectively.   Segment Reporting   Financial Accounting Standards Board (FASB) ASC Topic 280, Segment Reporting (ASC 280), establishes standards for the way public business enterprises report information about operating segments. ASC 280 also establishes standards for related disclosures about products and services, geographic areas and major customers. The Company has determined that based on these criteria it only operates one segment, consulting services, as all other services do not meet the minimum threshold for separate reporting of a segment.   Reclassifications   Certain reclassifications have been made to prior year financial statements to conform to the current year presentation. Nature of Business   International Safety Group, Inc. and its subsidiaries (collectively, the Company) provides occupational risk management services for entities located in New York. The Company provides licensed site safety manager services on major construction projects which is required by the New York City Department of Buildings. The Company also provides safety training, fire safety and emergency preparedness services that are required by the Fire Department of New York. Reverse Merger   On November 12, 2012 the Company acquired all of the issued and outstanding capital stock of Homeland Safety Consultants, Inc. (Homeland) in a transaction in which the Company issued an aggregate of 7,333,333 shares of its Common Stock, par value $.001 per share to Homelands shareholders (6,833,013 shares) and certain creditors of Homeland (500,320 shares) in exchange for Homelands shares and the cancellation of indebtedness of Homeland to such creditors (the Exchange Agreement). The transaction under the Exchange Agreement was accounted for as a reverse merger where Homeland was the accounting acquirer. The Company declared a 21 for 1 stock dividend for holders of record of the Companys common stock on November 6, 2012. This Company issued 14,800,000 shares as a result of the stock dividend, which is in substance a stock split and the outstanding shares and per share amounts retroactively reflect the stock dividend. Principles of Consolidation   The consolidated financial statements include the accounts of International Safety Group, Inc. and its wholly owned subsidiaries, International Safety Group, Inc. (Delaware), Homeland Safety Consultants, Inc. and its subsidiary. Use of Estimates   The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of the contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Significant estimates, assumptions and judgments are applied in the determination of our allowance for doubtful accounts and our valuation allowance based on future taxable income. Estimates have been prepared on the basis of the most current and best information available as of each balance sheet date. As such, actual results could differ from those estimates. Fair Value of Financial Instruments   The carrying amounts reported in the consolidated balance sheets as of December 31, 2012 and 2011 for accounts receivable, prepaid expenses, other assets, accounts payable, and accrued expenses approximate their fair value because of the immediate or short-term nature of these financial instruments. The fair value of notes payable is approximately their carrying value based on rates available to the Company for debt with similar terms. Cash and Cash Equivalents and Concentration of Risk   The Company considers all accounts of cash and other highly liquid investments with original maturities of three months or less as cash or cash equivalents. At times throughout the year, the Company might maintain bank balances that may exceed Federal Deposit Insurance Corporation (FDIC) insured limits.   In 2012, 14% of revenues were from one customer. In 2012 one customer accounted for 19% of total accounts receivable. In 2011 there were no such concentrations. Accounts Receivable   Accounts receivable are non-interest bearing obligations due under normal trade terms. Senior management reviews accounts receivable on a monthly basis to determine if any receivables will be potentially uncollectible. Historical bad debts and current economic trends are used in evaluating the allowance for doubtful accounts. The Company includes any accounts receivable balances that are determined to be uncollectible, along with a general reserve, in its overall allowance for doubtful accounts. After all attempts to collect a receivable have failed, the receivable is written off against the allowance. Based on the information available, the Company believes its allowance for doubtful accounts as of December 31, 2012 and 2011 is adequate. Fixed Assets   Fixed assets consists of furniture, fixtures and equipment and leasehold improvements which are stated at cost. Leasehold improvements are amortized using the lesser of the life of the lease or the useful life of the asset. Repairs and maintenance are charged to expense as incurred. Depreciation is provided using the straight line method over the estimated useful lives of the asset as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: top; width: 41%; line-height: 115%"> </td> <td style="width: 2%; line-height: 115%"> </td> <td style="vertical-align: bottom; width: 30%; border-bottom: black 1.5pt solid; text-align: center; line-height: 115%">Method</td> <td style="vertical-align: top; width: 2%; line-height: 115%"> </td> <td style="vertical-align: top; width: 25%; border-bottom: black 1.5pt solid; text-align: center; line-height: 115%">Estimated Useful Life</td></tr> <tr style="vertical-align: top"> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: top"> <td style="line-height: 115%">Furniture, fixtures and equipment</td> <td style="line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">Straight-line</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">5-7 years</td></tr> <tr style="vertical-align: top"> <td style="line-height: 115%">Leasehold Improvements</td> <td style="line-height: 115%"> </td> <td style="text-align: center; line-height: 115%">Straight-line</td> <td style="line-height: 115%"> </td> <td style="text-align: right; line-height: 115%">5 years</td></tr> </table>   Depreciation and amortization expense for the years ended December 31, 2012 and 2011 was $5,271 and $20,391, respectively. Revenue Recognition   Revenue consists primarily of fees received, based on time and materials, for providing site safety managers on major construction sites and safety training, fire safety and emergency preparedness services. Revenue is recognized in the period in which the services are performed and amounts are earned, and collectability is reasonably assured. Income Taxes   The Company accounts for income taxes using the asset and liability method described in FASB ASC 740. Deferred tax assets arise from a variety of sources, the most significant being: a) tax losses that can be carried forward to be utilized against profits in future years; b) expenses recognized in the books but disallowed in the tax return until the associated cash flow occurs; and c) valuation changes of assets which need to be tax effected for book purposes but are deductible only when the valuation change is realized.    Deferred tax assets and liabilities are determined based on differences between financial reporting and tax basis of assets and liabilities and are measured using enacted tax rates and laws that are expected to be in effect when such differences are expected to reverse. The gross deferred tax assets are reduced, if necessary, by a valuation allowance for any tax benefit which is not more likely than not to be realized. In assessing the need for a valuation allowance, future taxable income is estimated, considering the realization of tax loss carry forwards. Valuation allowances related to deferred tax assets can also be affected by changes to tax laws, changes to statutory tax rates and future taxable income levels. In the event it was determined that the Company would not be able to realize all or a portion of our deferred tax assets in the future, we would reduce such amounts through a charge to income in the period in which that determination is made. Conversely, if we were to determine that we would be able to realize our deferred tax assets in the future in excess of the net carrying amounts, we would decrease the recorded valuation allowance through an increase to income in the period in which that determination is made. In its evaluation of a valuation allowance the Company takes into account existing contracts and backlog, and the probability that options under these contract awards will be exercised as well as sales of existing products. The Company follows the provisions of FASB ASC 740-10-50, Accounting for Uncertainty in Income Taxes. ASC 740-10-50 which prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740-10 requires that the Company determine whether the benefits of its tax positions are more-likely-than-not of being sustained upon audit based on the technical merits of the tax position. The Company recognizes the impact of an uncertain income tax position taken on its income tax return at the largest amount that is more likely than not to be sustained upon audit by the relevant taxing authority.   Despite the Companys belief that its tax return positions are consistent with applicable tax laws, one or more positions may be challenged by taxing authorities. Settlement of any challenge can result in no change, a complete disallowance, or some partial adjustment reached through negotiations or litigation.   Interest and penalties related to income tax matters, if applicable, will be recognized as income tax expense. During the years ended December 31, 2012 and 2011 the Company did not incur any expense related to interest or penalties for income tax matters, and no such amounts were accrued as of December 31, 2012 and 2011. Earnings (Loss) per Share   FASB ASC 260-10 requires the presentation of basic earnings per share (basic EPS) and diluted earnings per share (diluted EPS).   The Companys basic income (loss) per common share is based on net income (loss) for the relevant period, divided by the weighted average number of common shares outstanding during the period. Diluted income per common share is based on net income, divided by the weighted average number of common shares outstanding during the period, including common share equivalents, such as outstanding stock options and beneficial conversion of related party accounts. The computation of diluted loss per share for the year ended December 31, 2012 does not assume conversion, exercise or contingent exercise of warrants, and securities as they would have an anti-dilutive effect on the earnings resulting from the Companys net loss position in that period.   For the years ended December 31, 2012 and 2011, the Company did not have any common share equivalents. Advertising Costs   Advertising costs are expensed as incurred, and were $21,475 and $15,031 for the years ended December 31, 2012 and 2011, respectively. Segment Reporting   Financial Accounting Standards Board (FASB) ASC Topic 280, Segment Reporting (ASC 280), establishes standards for the way public business enterprises report information about operating segments. ASC 280 also establishes standards for related disclosures about products and services, geographic areas and major customers. The Company has determined that based on these criteria it only operates one segment, consulting services, as all other services do not meet the minimum threshold for separate reporting of a segment. Reclassifications   Certain reclassifications have been made to prior year financial statements to conform to the current year presentation. Depreciation is provided using the straight line method over the estimated useful lives of the asset as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: top; width: 41%; padding-bottom: 1.5pt"> </td> <td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="vertical-align: bottom; width: 30%; border-bottom: black 1.5pt solid; text-align: center">Method</td> <td style="vertical-align: top; width: 2%; padding-bottom: 1.5pt"> </td> <td style="vertical-align: top; width: 25%; border-bottom: black 1.5pt solid; text-align: center">Estimated Useful Life</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td>Furniture, fixtures and equipment</td> <td> </td> <td style="text-align: center">Straight-line</td> <td> </td> <td style="text-align: right">5-7 years</td></tr> <tr style="vertical-align: top"> <td>Leasehold Improvements</td> <td> </td> <td style="text-align: center">Straight-line</td> <td> </td> <td style="text-align: right">5 years</td></tr> </table> P5Y P5Y P7Y 7333333 6833013 500320 21475 15031 .14 14800000 Note 2 Long-term Debt   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">December 31,</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2012</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2011</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 64%">Notes payable (a)</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 14%; text-align: right">285,671</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 14%; text-align: right">297,415</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Notes payable (b)</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">39,900</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Notes payable (c)</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">50,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Notes payable (d)</td> <td> </td> <td> </td> <td style="text-align: right">21,887</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">23,682</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Notes payable (e)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">2,098</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right">307,558</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">413,095</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Less current portion</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(307,558</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(36,696</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total long-term debt</td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">0</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">376,399</td> <td> </td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 24px">(a)</td> <td>The Company has a term loan with a commercial bank bearing interest at 11.5% per annum, which matures in May of 2013 and is secured by all assets of the Company. The loan is guaranteed by certain of the Companys stockholders.</td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 24px">(b)</td> <td>The note was due on demand and required interest at a rate of 2% per annum. The loan was partially repaid with the balance converted to shares of common stock.</td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 24px">(c)</td> <td>The Company had a 2 year note with a private equity group. The loan required interest at a rate of 6% per annum and was due in April of 2013. The loan was converted to common stock in 2012. </td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 24px">(d)</td> <td>The Company has a loan which bears interest at a rate of 6% per annum and matures in September of 2013.</td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 24px">(e)</td> <td>The Company had a term loan which matured and was fully satisfied in January 2012.</td></tr> </table> 307558 413095 285671 297415 39900 50000 21887 23682 2098 0.19 Notes 3 Notes Payable Related Parties   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">December 31,</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2012</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2011</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 64%">Notes payable (f)</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 14%; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 14%; text-align: right">17,450</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Notes payable (g)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">50,600</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">68,500</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Less current portion</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(17,450</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total long-term debt</td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">50,600</td> <td> </td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 24px">(f)</td> <td>The related party note was due on demand and required interest at a rate of 8% per annum. This loan was converted to common stock in 2012.</td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 24px">(g)</td> <td>The related party note required interest at a rate of 6% per annum and was due on May 26, 2013. This loan was partially repaid with the balance forgiven in 2012.</td></tr> </table>   Interest expense on notes payable to related parties for the years ended December 31, 2012 and 2011 was 3,484 and $22,646 respectively. Note 4 Extinguishment of Debt   As a result of the Exchange Agreement, various long term debt, related party notes payable and notes payable to stockholders were converted to common stock. The Company issued 500,320 shares of common stock in exchange for $479,337 of various debt and notes payable and related accrued interest. The shares issued were determined to have a fair value of $130,083 and the Company recorded a gain on extinguishment of debt totaling $329,254 during 2012. Note 5 Convertible Debt   On October 26, 2012 the Company sold to four investors for an aggregate of $400,000 10% Secured Convertible Promissory Notes of the Company in the aggregate principal amount of $400,000. All principal and interest on the Notes is payable on October 26, 2013. All outstanding principal and accrued interest on the Notes shall automatically be converted into the Companys Common Stock at a rate of the lesser of (a) 75% of the per share price of the Companys Common Stock sold or (b) $.20 per share if and when the Company consummates sales of the Companys equity securities for aggregate gross proceeds of at least $1 million. Note 6 Amount Payable to Officer   Included in accounts payable is a consulting fee due to an officer for work performed prior to him becoming an employee of the Company. The amount of this payable is $0 in 2012 and $3,842 in 2011. Note 7 Notes Payable to Stockholders   The Company received loans from various stockholders from 2007 to 2012. Outstanding principal amounts bear interest at a rate ranging from 2% to 8% and are due on demand. Interest expense related to these loans was $6,731 and $17,593 for years ended December 31, 2012 and 2011, respectively. Note 8 Related Party Transactions   The Company has reimbursed related parties a total of $24,631 during 2012 for various expenses. The Company does not owe these related parties any amounts as of December 31, 2012.   As of December 31, 2012, the Company is owed $12,023 for expenses paid on behalf of related parties.   The Company is committed to award options to purchase 776,086 shares of the Companys common stock to the Chief Executive Officer. There are no defined terms for these options and they have not yet been granted, so they are not yet reflected in the accompanying consolidated financial statements. <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">December 31,</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2012</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2011</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 64%">Notes payable (a)</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 14%; text-align: right">285,671</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 14%; text-align: right">297,415</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Notes payable (b)</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">39,900</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Notes payable (c)</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">50,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Notes payable (d)</td> <td> </td> <td> </td> <td style="text-align: right">21,887</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">23,682</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Notes payable (e)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">2,098</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right">307,558</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">413,095</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Less current portion</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(307,558</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(36,696</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total long-term debt</td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">0</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">376,399</td> <td> </td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 24px">(a)</td> <td>The Company has a term loan with a commercial bank bearing interest at 11.5% per annum, which matures in May of 2013 and is secured by all assets of the Company. The loan is guaranteed by certain of the Companys stockholders.</td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 24px">(b)</td> <td>The note was due on demand and required interest at a rate of 2% per annum. The loan was partially repaid with the balance converted to shares of common stock.</td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 24px">(c)</td> <td>The Company had a 2 year note with a private equity group. The loan required interest at a rate of 6% per annum and was due in April of 2013. The loan was converted to common stock in 2012. </td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 24px">(d)</td> <td>The Company has a loan which bears interest at a rate of 6% per annum and matures in September of 2013.</td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 24px">(e)</td> <td>The Company had a term loan which matured and was fully satisfied in January 2012.</td></tr> </table> <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center">December 31,</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2012</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2011</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 64%">Notes payable (f)</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 14%; text-align: right">-</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 14%; text-align: right">17,450</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Notes payable (g)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">50,600</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">68,500</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Less current portion</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(17,450</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total long-term debt</td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">50,600</td> <td> </td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 24px">(f)</td> <td>The related party note was due on demand and required interest at a rate of 8% per annum. This loan was converted to common stock in 2012.</td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 24px">(g)</td> <td>The related party note required interest at a rate of 6% per annum and was due on May 26, 2013. This loan was partially repaid with the balance forgiven in 2012.</td></tr> </table> 3484 22646 68500 17450 50600  outstanding principal and accrued interest on the Notes shall automatically be converted into the Companys Common Stock at a rate of the lesser of (a) 75% of the per share price of the Companys Common Stock sold or (b) $.20 per share if and when the Company consummates sales of the Companys equity securities for aggregate gross proceeds of at least $1 million. 0 3842 Note 9 Income Taxes   The provision (benefit) for income taxes for the years ended December 31, 2012 and 2011 is comprised of the following:   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2012</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2011</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Current</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">Federal</td> <td> </td> <td>$</td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 64%; padding-left: 10pt">State</td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 1.5pt solid"> </td> <td style="width: 14%; border-bottom: black 1.5pt solid; text-align: right">7,619</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 1.5pt solid"> </td> <td style="width: 14%; border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total current provision</td> <td> </td> <td>$</td> <td style="text-align: right">7,619</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Deferred</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Federal</td> <td> </td> <td>$</td> <td style="text-align: right">(58,185</td> <td>)</td> <td> </td> <td>$</td> <td style="text-align: right">60,209</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">State</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(19,378</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">18,647</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total deferred (benefit) provision</td> <td> </td> <td>$</td> <td style="text-align: right">(77,563</td> <td>)</td> <td> </td> <td>$</td> <td style="text-align: right">78,856</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Total income tax (benefit) provision</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">(69,943</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">78,856</td> <td style="padding-bottom: 1.5pt"> </td></tr> </table>   The tax effect of temporary differences, primarily net operating loss carry forwards, give rise to a deferred tax asset. Deferred income taxes are recognized for the tax consequence of such temporary differences at the enacted tax rate expected to be in effect when the differences reverse. The full realization of the tax benefit associated with the carry forward depends predominantly upon the Companys ability to generate taxable income during the carry forward period.   The components of the Companys deferred tax assets at December 31, 2012 and 2011 are as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2012</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2011</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Current assets</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 64%; padding-left: 6pt">Allowance for doubtful accounts</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 14%; text-align: right">16,905</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 14%; text-align: right">-</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Accrued expenses</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">34,254</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Gross current deferred assets</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">51,159</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Noncurrent assets, net</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Net operating loss carry-forwards</td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">66,972</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">11,647</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Depreciation</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(14,772</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">14,149</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Gross noncurrent deferred tax assets</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">52,200</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">25,796</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   At December 31, 2012 the Company had federal, state and city net operating loss carry forwards in the approximate amount of $299,000 available to offset future taxable income. Most of this amount may be subject to annual limitations under certain provisions of the Internal Revenue Code related to changes in ownership.   The reconciliation between the income tax provision and the amount computed by applying the statutory federal tax rate to income from operations is as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2012</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2011</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 64%">US Statutory tax rate</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 14%; text-align: right">34.0</td> <td style="width: 1%">%</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 14%; text-align: right">34.0</td> <td style="width: 1%">%</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>State and City tax rate, net of federal benefit</td> <td> </td> <td> </td> <td style="text-align: right">0.2</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">10.0</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Nondeductible expenses</td> <td> </td> <td> </td> <td style="text-align: right">0.1</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Nondeductible compensation expense</td> <td> </td> <td> </td> <td style="text-align: right">31</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Other</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-0.1</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">1.0</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt">Effective Tax Rate</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">-2.6</td> <td style="padding-bottom: 2.5pt">%</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">45.0</td> <td style="padding-bottom: 2.5pt">%</td></tr> </table>   Interest and penalties, if any, related to income tax liabilities are included in income tax expense. As of December 31, 2012, the Company does not have a liability for uncertain tax positions.   The Company files Federal, New York state and New York City income tax returns. Tax years for fiscal 2009 through 2011 are open and potentially subject to examination by the federal and New York state taxing authorities. The provision (benefit) for income taxes for the years ended December 31, 2012 and 2011 is comprised of the following:   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2012</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2011</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Current</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">Federal</td> <td> </td> <td>$</td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 64%; padding-left: 10pt">State</td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 1.5pt solid"> </td> <td style="width: 14%; border-bottom: black 1.5pt solid; text-align: right">7,619</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%; border-bottom: black 1.5pt solid"> </td> <td style="width: 14%; border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total current provision</td> <td> </td> <td>$</td> <td style="text-align: right">7,619</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Deferred</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Federal</td> <td> </td> <td>$</td> <td style="text-align: right">(58,185</td> <td>)</td> <td> </td> <td>$</td> <td style="text-align: right">60,209</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">State</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(19,378</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">18,647</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total deferred (benefit) provision</td> <td> </td> <td>$</td> <td style="text-align: right">(77,563</td> <td>)</td> <td> </td> <td>$</td> <td style="text-align: right">78,856</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Total income tax (benefit) provision</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">(69,943</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">78,856</td> <td style="padding-bottom: 1.5pt"> </td></tr> </table> The components of the Companys deferred tax assets at December 31, 2012 and 2011 are as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2012</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2011</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Current assets</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 64%; padding-left: 6pt">Allowance for doubtful accounts</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 14%; text-align: right">16,905</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 14%; text-align: right">-</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Accrued expenses</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">34,254</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Gross current deferred assets</td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">51,159</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Noncurrent assets, net</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Net operating loss carry-forwards</td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">66,972</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">11,647</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Depreciation</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(14,772</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">14,149</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Gross noncurrent deferred tax assets</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">52,200</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">25,796</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> The reconciliation between the income tax provision and the amount computed by applying the statutory federal tax rate to income from operations is as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2012</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">2011</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 64%">US Statutory tax rate</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 14%; text-align: right">34.0</td> <td style="width: 1%">%</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 14%; text-align: right">34.0</td> <td style="width: 1%">%</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>State and City tax rate, net of federal benefit</td> <td> </td> <td> </td> <td style="text-align: right">0.2</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">10.0</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Nondeductible expenses</td> <td> </td> <td> </td> <td style="text-align: right">0.1</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Nondeductible compensation expense</td> <td> </td> <td> </td> <td style="text-align: right">31</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Other</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-0.1</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">1.0</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt">Effective Tax Rate</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">-2.6</td> <td style="padding-bottom: 2.5pt">%</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right">45.0</td> <td style="padding-bottom: 2.5pt">%</td></tr> </table> 7619 7619 0 -58185 60209 -19378 18647 16905 34254 51159 0 66972 11647 -14772 14149 52200 25796 0.34 0.34 0.002 0.10 0.001 0.31 -0.001 0.01 -0.026 0.45 299000 Note 11 Operating Leases   The Company leases its office space in New York, NY under a lease agreement expiring August 31, 2015, with two five year options to extend the term. In addition, the Company leases additional office space for $2,000 per month on a month-to-month basis.   The Company leases certain office equipment under one lease agreement expiring December 31, 2015 and another expiring April 23, 2017.   Rent expense related to the leases for the year ended December 31, 2012 and 2011 was $195,260 and $138,715 respectively.   Minimum annual lease commitments are as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; text-align: center">December 31,</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Total</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Office Space</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Office Equipment</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 33%; text-align: center">2013</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">88,722</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">71,550</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">17,172</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center">2014</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">115,272</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">98,100</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">17,172</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center">2015</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">117,972</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">100,800</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">17,172</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-align: center">2016</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">104,340</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">100,800</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">3,540</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">426,306</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">372,250</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">55,056</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> Note 12 Stock Compensation   On November 12, 2012 the Company issued to Michael Gianatasio, the Chief Executive Officer and a director of the Company, 10 shares of the Companys Convertible Series A Preferred Stock at $1.00 per share and 9,600,000 shares of the Companys Common Stock at $.001 per share. The price per share paid for in this transaction was below market price and a non-cash stock compensation expense of $2,486,520 was recorded by the Company, which represents the discount to fair value that was paid for the shares. In 2011 there were no such transactions. Note 13 Subsequent Events   During the period from January 30, 2013 to April 3, 2013 the Company sold to 12 investors for an aggregate gross sales price of $978,700 an aggregate of 3,764,231 shares of the Companys Common Stock. The shares were issued in accordance with an exemption from the registration requirements of the Securities Act under Section 4(2) thereof by virtue of compliance with the provisions of Regulation D under the Securities Act.   In January 2013, the Company approved a Flexible Stock Plan that initially reserves up to an aggregate of 6,500,000 shares of the Companys Common Stock for issuance to employees, officers and directors of, and consultants to, the Company and its affiliates.   In March 2013, the Company entered into a new sublease for office space in New York, NY. The sublease expires on March 30, 2017 and the total amount owed through the end of the entire initial term of the sublease is $1,129,706. Minimum annual lease commitments are as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; text-align: center">December 31,</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Total</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Office Space</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Office Equipment</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 33%; text-align: center">2013</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">88,722</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">71,550</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">17,172</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center">2014</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">115,272</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">98,100</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">17,172</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center">2015</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">117,972</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">100,800</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">17,172</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-align: center">2016</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">104,340</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">100,800</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">3,540</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">426,306</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">372,250</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">55,056</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> 88722 17172 71550 115272 17172 98100 117972 17172 100800 104340 3540 100800 426306 55056 372250 195260 138715 2015-12-31 2017-04-23 2015-08-31 2017-03-30 2000 6500000 1129706 25210686 21400 21400 0.115 0.115 0.02 0.02 0.06 0.06 0.06 0.06 0.08 0.06 0.08 0.06 0.10 2013-05-31 2013-04-30 2013-09-30 2012-01-31 2013-05-26 500320 479337 0.02 0.08 6731 17593 24631 12023 776086 Note 10 Capital Stock   The Series A Preferred Stock is entitled to vote, with respect to any question upon which holders of Common Stock have the right to vote, including, without limitation, the right to vote for the election of directors, voting together with the holders of Common Stock as one class. The holders of Series A Preferred Stock are entitled to 67% of the total votes on all such matters regardless of the actual number of shares of Series A Preferred Stock then outstanding. The vote of 100% of the outstanding Series a Preferred Stock shall determine the vote of the Series A Preferred Stock as a class. If the holders of Series A Preferred Stock cannot unanimously agree on how to vote on a particular matter or matters, then the holders shall submit such matter or matters for a determination by a majority of the directors of the Board of Directors of the Company (including, for such purpose directors who are holders of Series A Preferred Stock) and the holders shall be deemed to have voted all of their shares of Series A Preferred Stock in accordance with the determination of the Board of Directors. All or any portion of the outstanding shares of Series A Stock may upon at least ten (10) days prior written notice to the Company be converted into Common Stock on a one share for one share basis. 0.67 1000000 3764231 978700 130083 (a) The Company has a term loan with a commercial bank bearing interest at 11.5% per annum, which matures in May of 2013 and is secured by all assets of the Company. The loan is guaranteed by certain of the Company’s stockholders. (b) The note was due on demand and required interest at a rate of 2% per annum. The loan was partially repaid with the balance converted to shares of common stock. (c) The Company had a 2 year note with a private equity group. The loan required interest at a rate of 6% per annum and was due in April of 2013. The loan was converted to common stock in 2012. (d) The Company has a loan which bears interest at a rate of 6% per annum and matures in September of 2013. (e) The Company had a term loan which matured and was fully satisfied in January 2012. (f) The related party note was due on demand and required interest at a rate of 8% per annum. This loan was converted to common stock in 2012. (g) The related party note required interest at a rate of 6% per annum and was due on May 26, 2013. This loan was partially repaid with the balance forgiven in 2012. EX-101.SCH 11 isgi-20121231.xsd XBRL SCHEMA FILE 0001 - Document - Document and Entity Information link:presentationLink link:calculationLink link:definitionLink 0002 - Statement - Consolidated Balance Sheets link:presentationLink link:calculationLink link:definitionLink 0003 - Statement - Consolidated Balance Sheets (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 0004 - Statement - Consolidated Statements of Operations link:presentationLink link:calculationLink link:definitionLink 0005 - Statement - Consolidated Statement of Changes in Stockholders' (Deficit) link:presentationLink link:calculationLink link:definitionLink 0006 - Statement - Consolidated Statements of Cash Flows link:presentationLink link:calculationLink link:definitionLink 0007 - Disclosure - Nature of Business and Summary of Significant Accounting Policies link:presentationLink link:calculationLink link:definitionLink 0008 - Disclosure - Long-Term Debt link:presentationLink link:calculationLink link:definitionLink 0009 - Disclosure - Notes Payable - Related Parties link:presentationLink link:calculationLink link:definitionLink 0010 - Disclosure - Extinguishment of Debt link:presentationLink link:calculationLink link:definitionLink 0011 - Disclosure - Convertible Debt link:presentationLink link:calculationLink link:definitionLink 0012 - Disclosure - Amount Payable to Officer link:presentationLink link:calculationLink link:definitionLink 0013 - Disclosure - Notes Payable to Stockholders link:presentationLink link:calculationLink link:definitionLink 0014 - Disclosure - Related Party Transactions link:presentationLink link:calculationLink link:definitionLink 0015 - Disclosure - Income Taxes link:presentationLink link:calculationLink link:definitionLink 0016 - Disclosure - Capital Stock link:presentationLink link:calculationLink link:definitionLink 0017 - Disclosure - Operating Leases link:presentationLink link:calculationLink link:definitionLink 0018 - Disclosure - Stock Compensation link:presentationLink link:calculationLink link:definitionLink 0019 - Disclosure - Subsequent Events link:presentationLink link:calculationLink link:definitionLink 0020 - Disclosure - Nature of Business and Summary of Significant Accounting Policies (Policies) link:presentationLink link:calculationLink link:definitionLink 0021 - Disclosure - Nature of Business and Summary of Significant Accounting Policies (Tables) link:presentationLink link:calculationLink link:definitionLink 0022 - Disclosure - Long-Term Debt (Tables) link:presentationLink link:calculationLink link:definitionLink 0023 - Disclosure - Notes Payable - Related Parties (Tables) link:presentationLink link:calculationLink link:definitionLink 0024 - Disclosure - Income Taxes (Tables) link:presentationLink link:calculationLink link:definitionLink 0025 - Disclosure - Operating Leases (Tables) link:presentationLink link:calculationLink link:definitionLink 0026 - Disclosure - Nature of Business and Summary of Significant Accounting Policies (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 0027 - Disclosure - Nature of Business and Summary of Significant Accounting Policies - Estimated Useful Life of Assets (Details) link:presentationLink link:calculationLink link:definitionLink 0028 - Disclosure - Long-Term Debt - Schedule of Long Term Debt (Details) link:presentationLink link:calculationLink link:definitionLink 0029 - Disclosure - Long-Term Debt - Schedule of Long Term Debt (Details) (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 0030 - Disclosure - Notes Payable - Related Parties (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 0031 - Disclosure - Notes Payable - Related Parties - Schedule of Long-term Debt Instruments (Details) link:presentationLink link:calculationLink link:definitionLink 0032 - Disclosure - Notes Payable - Related Parties - Schedule of Long-term Debt Instruments (Details) (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 0033 - Disclosure - Extinguishment of Debt (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 0034 - Disclosure - Convertible Debt (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 0035 - Disclosure - Amount Payable to Officer (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 0036 - Disclosure - Notes Payable to Stockholders (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 0037 - Disclosure - Related Party Transactions (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 0038 - Disclosure - Income Taxes (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 0039 - Disclosure - Income Taxes - Schedule of Components of Income Tax Expense (Benefit) (Details) link:presentationLink link:calculationLink link:definitionLink 0040 - Disclosure - Income Taxes - Schedule of Deferred Tax Assets (Details) link:presentationLink link:calculationLink link:definitionLink 0041 - Disclosure - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) link:presentationLink link:calculationLink link:definitionLink 0042 - Disclosure - Capital Stock (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 0043 - Disclosure - Operating Leases (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 0044 - Disclosure - Operating Leases - Schedule of Minimum Annual Lease Commitments (Details) link:presentationLink link:calculationLink link:definitionLink 0045 - Disclosure - Stock Compensation (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 0046 - Disclosure - Subsequent Events (Details Narrative) link:presentationLink link:calculationLink link:definitionLink EX-101.CAL 12 isgi-20121231_cal.xml XBRL CALCULATION FILE EX-101.DEF 13 isgi-20121231_def.xml XBRL DEFINITION FILE EX-101.LAB 14 isgi-20121231_lab.xml XBRL LABEL FILE Preferred Convertible Series A [Member] Equity Components [Axis] Common Stock [Member] Additional Paid-In Capital [Member] Accumulated Equity (Deficit) [Member] Furniture, fixtures And Equipement [Member] Property, Plant and Equipment, Type [Axis] Minimum [Member] Range [Axis] Leasehold Improvements [Member] Maximum [Member] Notes Payable A [Member] Long-term Debt, Type [Axis] Notes Payable B [Member] Notes Payable C [Member] Notes Payable D [Member] Notes Payable E [Member] Notes Payable F [Member] Debt Instrument [Axis] Notes Payable G [Member] Extinguishment Of Debt [Member] Regulatory Liability [Axis] Office Space [Member] Office Equipment [Member] Office Equipment One [Member] Office Equipment Two [Member] Michael Gianatasio [Member] Title of Individual [Axis] Notes Payable - Related Parties [Member] Related Party [Axis] Document And Entity Information Entity Registrant Name Entity Central Index Key Document Type Document Period End Date Amendment Flag Current Fiscal Year End Date Is Entity a Well-known Seasoned Issuer? Is Entity a Voluntary Filer? Is Entity's Reporting Status Current? Entity Filer Category Entity Public Float Entity Common Stock, Shares Outstanding Document Fiscal Period Focus Document Fiscal Year Focus Statement of Financial Position [Abstract] Assets Current Assets Cash and Cash Equivalents Accounts Receivable, net allowance for doubtful accounts of$14,616 and $6,530, respectively Prepaid Expenses Deferred Tax Assets Other Assets Total Current Assets Fixed Assets Furniture, Fixtures and Equipment Leasehold Improvements Fixed asset gross Less: Accumulated Depreciation and Amortization Fixed Assets, Net of Accumulated Depreciation Deferred Tax Assets Other Assets - Non-Current Total Non-Current Assets Total Assets Liabilities and Stockholders' Deficit Current Liabilities Accounts Payable Accrued Expenses Notes Payable - Stockholders Notes Payable - Related Parties Convertible Debt - Current Current Portion of Long-term Debt Total Current Liabilities Long-term Liabilities Long-term Debt, net of current portion Notes Payable - Related Parties Total Long-term Liabilities Total Liabilities Commitments Stockholders' Deficit Common Stock, .001 par value; 225,000,000 shares authorized; 32,473,333 and 22,373,013 issued and outstanding, respectively Preferred Stock; Convertible Series A, .001 par value; 10 shares authorized; 10 and 0 issued and outstanding, respectively Additional Paid in Capital Accumulated Deficit Total Stockholders' (Deficit) Total Liabilities and Stockholders' Deficit Allowance for doubtful accounts Common Stock, par value Common Stock, shares authorized Common Stock, shares issued Common Stock, shares outstanding Preferred Stock Convertible Series A, par value Preferred Stock Convertible Series A, shares authorized Preferred Stock Convertible Series A, shares issued Preferred Stock Convertible Series A, shares outstanding Income Statement [Abstract] Net Revenue Cost of Revenue Gross Profit Selling, General and Administrative Expenses Income (Loss) from Operations Other Income (Expenses) Gain on Debt Extinguishment Other Expense Interest Expense Total Other Income (Expense) Income (Loss) before Income Taxes Provision (benefit) for Income Taxes Net Income (Loss) Earnings (Loss) per Common Share - basic and diluted Weighted Average Common Shares Outstanding - basic and diluted Statement [Table] Statement [Line Items] Balance Balance, shares Issuance of Common Stock Issuance of Common Stock, shares Debt Extinguishment Debt Extinguishment, shares Issuance of Preferred Stock Issuance of Preferred Stock, shares Net Loss Balance Balance, shares Statement of Cash Flows [Abstract] Cash Flows from Operating Activities Net Income (Loss) Adjustments to Reconcile Net Income (Loss) to Net Cash (used in) Operating Activities Stock Compensation Depreciation and amortization Deferred taxes Gain on extinguishment of debt Changes in Assets and Liabilities Provision for credit losses Accounts receivable Prepaid expenses and other assets Loans receivable Accounts payable Accrued expenses Net cash used in operating activities Cash Flows from Investing Activities Purchases of equipment Net cash used in investing activities Cash Flows from Financing Activities Repayments of line of credit Proceeds from borrowing under notes payable Proceeds from related party borrowings under notes payable Repayments of notes payable Repayments of related party notes payable Proceeds from sale of preferred stock Proceeds from sale of common stock Net cash provided by financing activities Net increase (decrease) in cash and cash equivalents Cash and Cash Equivalents Beginning of year End of year Supplemental Disclosures of Cash Flow Information Cash Paid during the Year for Income Tax Interest Schedule of non-cash financing activities 500,320 shares of common stock issued in connection with debt extinguishment Organization, Consolidation and Presentation of Financial Statements [Abstract] Nature of Business and Summary of Significant Accounting Policies Debt Disclosure [Abstract] Long-Term Debt Notes Payable - Related Parties Extinguishment of Debt Disclosures [Abstract] Extinguishment of Debt Convertible Debt Convertible Debt Amount Payable To Officer Amount Payable to Officer Notes Payable To Stockholders Notes Payable to Stockholders Related Party Transactions [Abstract] Related Party Transactions Income Tax Disclosure [Abstract] Income Taxes Equity [Abstract] Capital Stock Leases [Abstract] Operating Leases Disclosure of Compensation Related Costs, Share-based Payments [Abstract] Stock Compensation Subsequent Events [Abstract] Subsequent Events Nature of Business Reverse Merger Principles of Consolidation Use of Estimates Fair Value of Financial Instruments Cash and Cash Equivalents and Concentration of Risk Accounts Receivable Fixed Assets Revenue Recognition Income Taxes Earnings (Loss) per Share Advertising Costs Segment Reporting Reclassifications Estimated Useful Life of Assets Schedule of Long Term Debt Schedule of Long-term Debt Instruments Schedule of Components of Income Tax Expense (Benefit) Schedule of Deferred Tax Assets Schedule of Effective Income Tax Rate Reconciliation Schedule of Minimum Annual Lease Commitments Shares issued for acquisition Common stock, par value per share shares issued to Homeland shareholders Shares issued in cancellation fo indebtedness to homeland creditors Shares issued result of stock dividend Revenues from one customer Account receivalbes from customer Depreciation and amortization expense Advertising costs Estimated useful life Long-term debt Less current portion Total long-term debt Debt instrument, bearing interest rate Debt instrumen, maturity date Interest expenses on notes payable to related parties Long-term debt Less current portion Total long-term debt Debt instrument. maturity date Stock issued during period for exchange of debt and accrued interest, number Stock issued during period for exchange of debt and accrued interest Fair value of stock issued during period Gain on extinguishment of debt Convertible Debt Details Narrative Convertible Promissory Notes Secured convertible promissory notes, percentage Description of notes converted into the company's common stock Aggregate proceeds from sale of equity securities Amount Payable To Officer Details Narrative Amount payable to officer Loan principal amount, interest rate Interest expense Reimbursement from related parties Amount owed by company behalf of related parties Options awarded to purchase of common stock, number Net operating loss carry forwards to offset future taxable income Federal State Total current provision Federal State Total deferred (benefit) provision Total income tax (benefit) provision Allowance for doubtful accounts Accrued expenses Gross current deferred assets Net operating loss carry-forwards Depreciation Gross noncurrent deferred tax assets US Statutory tax rate State and City tax rate, net of federal benefit Nondeductible expenses Nondeductible compensation expense Other Effective Tax Rate Percentage of total votes entitled to Series A preferred stockholders Lease for additional office space on a month-to-month basis Rent expense relating to operating lease Lease agreement expiring date Minimum annual lease commitments December 31, 2013 Minimum annual lease commitments December 31, 2014 Minimum annual lease commitments December 31, 2015 Minimum annual lease commitments December 31, 2016 Minimum annual lease commitments, total Series A Convertible preferred stock shares issued Series A Preferred stock, per share Common stock shares issued Common stock, par value Non cash stock compensation expense Common stock shares sold to investors Common stock shares sold to investors, shares Number of common stock shares reserved for issuance to employees, officers, directors, consultants, company and affiliates Amount owed through sublease Sublease expiry date Amount Of Various Expenses Reimbured By Related Parites Amount Payable To Officer Amount Payable To Officer Disclosure Text Block Business Acquisition Equity Interests Issued In Cancellation Of Indebtedness To Creditors Business Acquisition Equity Interests Issued To Entittys Shareholders Cash And Cash Equivalents And Concentration Of Risk [Policy Text Block] Common Stock Issued In Connection With Debt Extinguishment Convertible Debt Disclosure Text Block Deferred Tax Assets Depreciation. Entity Wide Receivables Major Customer Percentage Extinguishment Of Debt Disclosures Text Block Extinguishment Of Debt [Member] Increase Decrease Loans Receivable Notes Payable A [Member] Notes Payable B [Member] Notes Payable C [Member] Notes Payable D [Member] Notes Payable E [Member] Notes Payable F [Member] Notes Payable G [Member] Notes Payable To Stockholders Disclosure Text Block Office Equipment One [Member]. Office Equipment Two [Member]. Office Space [Member]. Options Awarded To Purchase Of Common Stock Number Related Parties [Member] Reverse Merger [Policy Text Block] Stock Issued During Period Shares Debt Extinguishment Stock Issued During Period Shares Issuance Of Preferred Stock Stock Issued During Period Value Debt Extinguishment Stock Issued During Period Value Issuance Of Preferred Stock Stock Issued Shares During Period For Exchange Of Debt And Accrued Interest Stock Issued Value During Period For Exchange Of Debt And Accrued Interest Percentage Of Votes Held By Series Preferred Stock Regardless Of Quantity Of Shares Furniture Fixtures And Equipement [Member] Fair Value Of Stock Issued During Period Assets, Current Property, Plant and Equipment, Gross Property, Plant and Equipment, Net Deferred Tax Assets, Net, Noncurrent Assets, Noncurrent Assets [Default Label] Liabilities, Current Liabilities, Noncurrent Liabilities Stockholders' Equity Attributable to Parent Liabilities and Equity Gross Profit Operating Income (Loss) Other Nonoperating Expense Interest Expense Other Nonoperating Income (Expense) Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest Shares, Outstanding Net Cash Provided by (Used in) Operating Activities Payments to Acquire Furniture and Fixtures Net Cash Provided by (Used in) Investing Activities Net Cash Provided by (Used in) Financing Activities Cash and Cash Equivalents, Period Increase (Decrease) Cash and Cash Equivalents [Abstract] Mortgage Notes Payable Disclosure [Text Block] ConvertibleDebtDisclosureTextBlock Disclosure of Compensation Related Costs, Share-based Payments [Text Block] Property, Plant and Equipment, Policy [Policy Text Block] Income Tax, Policy [Policy Text Block] Notes Payable, Related Parties Current Income Tax Expense (Benefit) Deferred Federal Income Tax Expense (Benefit) Deferred State and Local Income Tax Expense (Benefit) Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Allowance for Doubtful Accounts Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Accrued Liabilities Deferred Tax Assets, Gross, Current EX-101.PRE 15 isgi-20121231_pre.xml XBRL PRESENTATION FILE XML 16 R39.htm IDEA: XBRL DOCUMENT v2.4.0.6

Income Taxes - Schedule of Components of Income Tax Expense (Benefit) (Details) (USD $)
12 Months Ended

Dec. 31, 2012

Dec. 31, 2011

Income Tax Disclosure [Abstract]

Federal

State 7,619

Total current provision 7,619 0

Federal (58,185) 60,209

State (19,378) 18,647

Total deferred (benefit) provision (77,563) 78,856

Total income tax (benefit) provision $ (69,943) $ 78,856

X

- Definition

The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted federal tax law to the domestic taxable Income or Loss from continuing operations.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 289

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Current Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6509736

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I.7)

-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 6

-Section I

-Paragraph Question 1-7

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 45

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

+ Details

Name: us-gaap_CurrentFederalTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The component of income tax expense for the period representing amounts of income taxes paid or payable (or refundable) for the period for all income tax obligations as determined by applying the provisions of relevant enacted tax laws to relevant amounts of taxable Income or Loss from continuing operations.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 289

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Current Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6509736

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I.7)

-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 45

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 6

-Section I

-Subsection 7

+ Details

Name: us-gaap_CurrentIncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted state and local tax law to relevant amounts of taxable Income or Loss from continuing operations.

+ References

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

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 6

-Section I

-Subsection 7

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Current Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6509736

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I.7)

-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 289

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 45

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

+ Details

Name: us-gaap_CurrentStateAndLocalTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The component of total income tax expense for the period comprised of the increase (decrease) during the period in the entity's domestic deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the federally enacted tax law.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 8, 16, 17, 289

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I.7)

-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 45

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Deferred Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6510177

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 6

-Section I

-Subsection 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

+ Details

Name: us-gaap_DeferredFederalIncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The component of income tax expense for the period representing the increase (decrease) in the entity's deferred tax assets and liabilities pertaining to continuing operations.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 289

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 45

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I.7)

-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Deferred Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6510177

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 6

-Section I

-Subsection 7

+ Details

Name: us-gaap_DeferredIncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The component of total income tax expense for the period comprised of the increase (decrease) in the entity's state and local deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the applicable enacted tax laws.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 8, 16, 17, 289

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I.7)

-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 45

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Deferred Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6510177

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 6

-Section I

-Subsection 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

+ Details

Name: us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_IncomeTaxDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (a),(b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 45

-Subparagraph a, b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Income Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6515339

+ Details

Name: us-gaap_IncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 17 R46.htm IDEA: XBRL DOCUMENT v2.4.0.6

Subsequent Events (Details Narrative) (USD $)
0 Months Ended 2 Months Ended

Mar. 30, 2013

Apr. 03, 2013

Jan. 31, 2013

Subsequent Events [Abstract]

Common stock shares sold to investors 978,700

Common stock shares sold to investors, shares $ 3,764,231

Number of common stock shares reserved for issuance to employees, officers, directors, consultants, company and affiliates 6,500,000

Amount owed through sublease $ 1,129,706

Sublease expiry date Mar. 30, 2017

X

- Definition

Aggregate number of common shares reserved for future issuance.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

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

+ Details

Name: us-gaap_CommonStockCapitalSharesReservedForFutureIssuance

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Date which lease or group of leases is set to expire, in CCYY-MM-DD format.

+ References

No definition available.

+ Details

Name: us-gaap_LeaseExpirationDate1

Namespace Prefix: us-gaap_

Data Type: xbrli:dateItemType

Balance Type: na

Period Type: duration

X

- Definition

The total amount of sublease rental income recognized during the period that reduces the entity's rent expense incurred under operating leases.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 10

-Section 55

-Paragraph 40

-Subparagraph (Note 3)

-URI http://asc.fasb.org/extlink&oid=6584154&loc=d3e38371-112697

+ Details

Name: us-gaap_OperatingLeasesRentExpenseSubleaseRentals1

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Cash received on stock transaction after deduction of issuance costs.

+ References

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

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 5

-Section H

+ Details

Name: us-gaap_SaleOfStockConsiderationReceivedOnTransaction

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The number of shares issued or sold by the subsidiary or equity method investee per stock transaction.

+ References

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

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 5

-Section H

+ Details

Name: us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_SubsequentEventsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 18 R33.htm IDEA: XBRL DOCUMENT v2.4.0.6

Extinguishment of Debt (Details Narrative) (USD $)
12 Months Ended

Dec. 31, 2012

Dec. 31, 2011

Extinguishment of Debt Disclosures [Abstract]

Stock issued during period for exchange of debt and accrued interest, number 500,320

Stock issued during period for exchange of debt and accrued interest $ 479,337

Fair value of stock issued during period 130,083

Gain on extinguishment of debt $ 349,254

X

- Definition

Fair Value Of Stock Issued During Period

+ References

No definition available.

+ Details

Name: ISGI_FairValueOfStockIssuedDuringPeriod

Namespace Prefix: ISGI_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Stock Issued Shares During Period For Exchange Of Debt And Accrued Interest

+ References

No definition available.

+ Details

Name: ISGI_StockIssuedSharesDuringPeriodForExchangeOfDebtAndAccruedInterest

Namespace Prefix: ISGI_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Stock Issued Value During Period For Exchange Of Debt And Accrued Interest

+ References

No definition available.

+ Details

Name: ISGI_StockIssuedValueDuringPeriodForExchangeOfDebtAndAccruedInterest

Namespace Prefix: ISGI_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_ExtinguishmentOfDebtDisclosuresAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.

+ References

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 26

-Paragraph 20, 21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 50

-Section 40

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12317-112629

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 50

-Section 40

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12355-112629

+ Details

Name: us-gaap_GainsLossesOnExtinguishmentOfDebt

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

XML 19 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; word-wrap: break-word; } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 20 R25.htm IDEA: XBRL DOCUMENT v2.4.0.6

Operating Leases (Tables)
12 Months Ended

Dec. 31, 2012

Leases [Abstract]

Schedule of Minimum Annual Lease Commitments

Minimum annual lease commitments are as follows:

December 31, Total Office Space Office
Equipment

2013 $ 88,722 $ 71,550 $ 17,172

2014 115,272 98,100 17,172

2015 117,972 100,800 17,172

2016 104,340 100,800 3,540

$ 426,306 $ 372,250 $ 55,056

X

- Details

Name: us-gaap_LeasesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 20

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6453985&loc=d3e41502-112717

+ Details

Name: us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 21 R42.htm IDEA: XBRL DOCUMENT v2.4.0.6

Capital Stock (Details Narrative)
12 Months Ended

Dec. 31, 2012

Equity [Abstract]

Percentage of total votes entitled to Series A preferred stockholders 67.00%

X

- Definition

Percentage Of Votes Held By Series Preferred Stock Regardless Of Quantity Of Shares

+ References

No definition available.

+ Details

Name: ISGI_PercentageOfVotesHeldBySeriesPreferredStockRegardlessOfQuantityOfShares

Namespace Prefix: ISGI_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_EquityAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 22 R37.htm IDEA: XBRL DOCUMENT v2.4.0.6

Related Party Transactions (Details Narrative) (USD $)
12 Months Ended

Dec. 31, 2012

Related Party Transactions [Abstract]

Reimbursement from related parties $ 24,631

Amount owed by company behalf of related parties $ 12,023

Options awarded to purchase of common stock, number 776,086

X

- Definition

Amount Of Various Expenses Reimbured By Related Parites

+ References

No definition available.

+ Details

Name: ISGI_AmountOfVariousExpensesReimburedByRelatedParites

Namespace Prefix: ISGI_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Options Awarded To Purchase Of Common Stock Number

+ References

No definition available.

+ Details

Name: ISGI_OptionsAwardedToPurchaseOfCommonStockNumber

Namespace Prefix: ISGI_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Carrying amount as of the balance sheet date of obligations due all related parties.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.15(3),(4))

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (d)

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

-Subparagraph 1

-Article 4

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k)(1))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 15

-Subparagraph 3, 4

-Article 9

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.17)

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 2

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 17

-Article 7

+ Details

Name: us-gaap_DueToRelatedPartiesCurrentAndNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_RelatedPartyTransactionsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

ZIP 23 0001493152-13-000650-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001493152-13-000650-xbrl.zip M4$L#!!0````(``Z%CT(A36A\_M1%DY",#D5J0,K+_/IW+TA*H$1*(`E9 M7M2S)"V".`=WP\7*7_[Q,/:U.\(B&@8?]HP#?4\C@1MZ-!A]V/OMJG5T=7QV MMJ?]X^-__Y<&__SR/ZV6=DJ)[QUJ)Z';.@N&X7OMW!F30^T+"0ASXI"]UWYW M_"G^$IY2GS#M.!Q/?!(3>)`@'6K60RW[Z?S:J]C>/)8;M] M?W]_$(1WSGW(?D0';BA7W54X92Z9U75V]>7L[^:)J1NF85J&9NB_:J=_:">G MYP MXO]KH(@@.GR(Z(<]H8'WUD'(1FU3UXWV_WW[>N7>DK'3HD$4.X%+]K*W?!K\ M*'K/&`P&;?XT*[I4$L$S#*N-CV^<:%XS$EQ1?HD)//7BV0MB8;N=/,P5I85% MNTE1FA7UR$*YB+@'H_"N#0_:J+N6;K0L(RO.R+"4V'H1#>\S-KQXX2T MH5`+2A%&W=E[ZU_*OP`<\.=B=OQ)`3MTFMD+-R1PW!#\;]S.O&@O\PRTIL.( MV^QW,M2X(1[>ULZH23W'#("8/L4:] M#WNG+!QGW'0C#OG?X;]S_-EK)(AI_#C[=?8[]?#)D$*,XBQ)3GB9D1V?_;KW M$7S6L`W;M/5?VHLOS^':A7@IV@0$'WK++,"#6(R!YN.\.5E-\V=+KT%:SR!Q^HO4K:",>I/8(P%W<>?QV$`*7%,;WQR"9T588QX5W'H M_OA&QC>$;4V@<_LCHS$1)#%[Y`&9AXE/71HG7#6/0LDDNT]SE$-,2@F^__G? M4^"-V7D8P+]&1P\TVON8%5LCA5_:A8`BV78QV]?<2^H[$WJ^)O14H26?#.QL MX9G;PD9SGGSVO+.%9VX+&QTDK$PYQN,P>(N6L-#N75JQ.JW8F>D^6U- M99U.00#QE)%3^H!_1$>!AZ*;<"$F[?_S&PWH>#I^'19RR4*08OQXZ8.`L]9B M?9\>KQ\G)+$3W#=[*".;]293A=MW)QB1O*7F9+_+8F3M^BMQ(G(;^M[9>,+" M.ZZQ5Q+BI`PX*[Q"#CMC4ALDG8==D-Q6D!1EO[/K8KO&[%+/[!HSS1>VW7A! MSKPYE>6,[=[HD/IERC:?B8I"VN@8Y#R,273I/#HW/CEZ'9'S:QB,8L+&)^0F M7@B5!:U]K2..A5F&G9[?QIR"V/)/;TK/G[:NYVWY\T[/;\.?C]^4GH^WKN=M M^?-.SV_#GT_>E)Y/MJ[G;?GS3L]OPY\_ORD]?]ZZGK?ESSL]OPU_/GT=>D;] MGH',V!0K*='RZ=:U_!3>7*3E+V](RU_>A):+8O;.EU];Q"[2\LZ77YN6(5[H M+;/[HA?SL`%/TJV]JEUBSVTGUI92E5>UJ>6Y;1S9DDXOAD/JDJN)XY+7H5?Y MS4I+37]3*I_)Y0VI/2M<*('7JOT56QD7Y'`1O-$8L"R!IS:&E[)M<*T-7=^' M;]R&9A+8V5`U&]HE(3NK69&[X!#_S^-;2H:?'X@[C>D=283'7H?-G*07*N(I M-7CFX`4(1XSA,`5K_1>-;\\"C]Y1;^KX5[<.(Y^SVU^U,1=)4=ENW=J:R\MHN'W!@>,=B2E[)905"FQZO860;.2Z. M+HNX115GSW-2D!#H)6$NV.H: MK4W@K_(Z\P@]_,SM_SL948AF8,#XX6$MM<_O^*755=])/8-B+'"2.W*U*V=( MXD?M"PNGDWWM+'`/?FF702Q3.(;6,<<_"SSR\"MYE.8@>GMI;2+<2>CRJ(U9 MHC2*H;=^O4X`Q/>+ZKWD'O\Y"9K2`&+8+:U-A#N"IQZ6./6=D33,T/$CDB#D M*A!K/IXRAC_3R'7\/XC#JK:E)3:DK+9E"_@7\?U?@_`^N`++#0/BG471%.*] M+.QY*%I`26W+L+^'_C2`?O&1?VT\J@FW4$N!?2=R^$XF(621P>B*?]M;&NT/ M##KK:EM&Y6R.0=RCD,G[U-78\?'+Z[/J^3?8G>!1I)"KNL@1$I4G!GP*O\DW M]O2/O!,LU50.AQ96#0S_7@0WJZE`E_/OC22=W,4TQNX?OWN?PUU(=C2,OOQ! MVC=J'G$I"#OZL'=V?KKWT>I:5L_N=G*J7@&649LMKCG1[5'@X1^XUGOG^+@F M=Q0?.XP]0GG^(?DBAIDTY@PQ"Q'HZ2"HOFX/(,I6`E/&T)!@:'7Z`VM;!'4) M@G:O.VC([\AU0X@TT7?B$G@%QAGG)$[#05W-#GJZW1,$MPJC*1\9/?8-(&34 MXW/)R,2AWN<'7+TF#073T>V.H+#"NFL3D)&$.1A85D4"V0K^M?-P%$4DCKY2 MYX;Z%.4`F=IVRF5&]O&W@: M;-/-+"T('4Y=#5FF/3`DS`L@FM*1RG][_:Y5C\Z:'OD\#-R&>8-IBM%*&D\I M4:F4R^X-N@J()J6;"\[0N\9@*>EHABOGEKJ8Z,G!UFYDQ[;UKKD()P\BE4P- M\NE\,<9%?$N8DGP1NF?!XI?KK8"JE>AYY?ACWTGBG!1SZNNHW7#Q8:H4OKH=6R]6!1K$)=FK,+@#KIY MBCNAR$W3\7U'UW-AJ[CV^AQJ#N`K-9+?CZ"^D;C'Z#K=8]10RI;>LVW!$PJJ MKHDNY8?=KICBR(`KBX@&9#-=LR.@KXU`ZH)@#Q<+>Y6P!=DTS^7T8J&79U7R M\'+C@ZXU&%3E4!Z::@FD?NQM+@#(,76IH+M"(T+ZOXGF2]M*K`7K)T^%JK MP>ML5;+VNG/VQ9]?KCTHZ8)5BJ.BDOH;T*C9T,4/_^5FP(:X9;!NFUMFW[", MCI!HK,=2PT[&EEN&W1_T]2;DN.'AI#=A4?)UQ=JB,KH=6YR!6*ZZ'KB<)"`E MTWOJP646I5NF99AB+Z$8_$\AN\Y'C'0S<$5WJ23V[8";VP2?BWW6-Q3#K>I8 M%%O_\R!CUB*ST-.K]HZ2_N4I?&,+T&8=Z-7]N&J%E'R$>'4(M:UN;W.=1RU. MB[VK:B^J):?%?&0]*2&7/PH\=1W^TI+#.B`5Q.HL4U3E]9WU>F(XRL!H3)\ MU8:;7?C'[$G"\ST+ERP<+F3@-=MN]`>F80C^(-1?$;IJNXUNOY/;@+@*F@2$ M.3[N`O#&-.!G"O`FF71/G!*C[_=[MB4L'JW!5$"QLL0ZT.'TS=H4+R9X(@:B M]EG@AF/R=7&/34W)M6`<87=,<>EQ&:@FE\K.9.E]<=U<@LD7Z,\B?$"BB^#S M`Q:>TNB67\DWQ$E2%3*R.@/3%D+,6E`E+"6DMR[!XZO(YV$0Y@6IT/','F0' M@E&O1FS.KZI)M2!(=1;7U>OS4RDYHR/NH2J#6J0T=P7$A=$JE)U"\=17\$PT M&8:,).6NG0<2?:-!R"#KX&>_2(3[BO*U)$G)-Q+?AO#D#HKPG8AJPDO/[!B& MX-1/V(!G)KO*/4;/LL7$>^N2@RI3J_P$?9>B)*;5'0Q$#RV!:L"HJMQ[_;Z8 M/TL2.B>QZIZY:W<@SQ(6OT2(ROA5Q3#H=`?F!L'KC$:5&TEGX@AMXUT`J8KK6Q,J;Z@3AZK$CT7X2. M;N'WHSL(A"-R/D6=70SYJ\+1N\:2+N%N6CVS#Y8YYU^/T.::M5HM93&R M=.ANUH+\0ML3V:P@(N2V*!.:*J"PSI&%5U057"HSVK^E0OQHQA*INT[_:YMBGLT"J'J M$U*P[",>PEXX>ZU"!+8I[IM9`=:05^7E0]T25P\K$4N,:Y/3W+V>+9[T7@.I M@&'#:>^*!*$8P^LL3DCRYUDPGZ=0,QUNX.T9^>60_J@:#;[1KV!HDGJ]TJ!+[V>&0C`M4E9PTL M8ZW@"M"74OOT`W'7X9'[[REEI.@2KPW)K#9VY4T6>6E)X:Z//N7'5#O=$`[B)=OYI!U5;^:#(H)^?E)8#5TFZ MADN;AFK2HGZ4=.,+$YYE6$TX579N0S?MAIQ$^:J6&2C6M@;K];H)KM7S22-W M-D4EUZ\T(/#',0PW%8VV35V\AT\*5QE9!3,X(C9.!^)6`("<3XVK$-*@6^:O MA9!*.&Y,-OD)0NBLDQ\(/%0F,&.MN-:QV%Q;%`BV)%,\I0'04CXR,;L=0SQ` M(H^NEG?U6<9!MZ>KX%U\F7AR9_YB/J5FZMKN#L2C2A7P57.O+/6!(5Y.TH1Z MMA<:3[$JF0[/'^L1JZ\*7?G8G6[JABST;%,X/EZ\LK1N%](S\X.`!8QZ+*J* M`;)C4X8%_]Z7T$$E"VUGP7$8!(1_4`Z_E8Z)<_Z,CI+TN#>P+'"^NAPVT08U MG?$=Q2^MG8:,'V%)TJ+DK).2LU>]W$47*_$:DZMJ>/E-FU+,R>$VY*;`CJ87CZK>39`O+2N"KWT^B%+[Z#242J_UR*^GRBBF_ MI4-Z`Y`:2C*WF#PQ)9F[3*1W;Y52XDXL=`TG4P9/D]2(;[2LW;]5O(3%GH6? M:FR>H"'UKS(QS('=MYYKN^1.+Y5%HU7$$G/;C.F4V#S8CV6N,:$R6H77I)2] M?D[N^2/I0V(U&K.T'U2.D60[N-E4;<::L>*@:YCK^>:1-TFW8O3)3VYMGWV# MVY.6=IQMO3&;BS.<3]E,F*HYO-H$GJH%JFZAVSC/!AWIIO4PWTO[-(I8D6S7 MIUDV@:1P6YC=M?.[PG((-0A4'40OW-"QAL`%&SE!NHT3E!.%/O6R+9X@NP@Z M?_ZO%\-T!M;Q^2$COGAS0B/7#Z-D-?^*C@(ZI"Y^:2?9"85*"?&#[R2ZAD9] M\BO$G(\_^?'[B1;%CS[YL#=VV(@&AYH^B?=^&L7O\6%[PO_V-\-*_T]\80@H MAYH!Y=M!R$`VVC4=0T"&T*Q]#\=.L)_\L*]=@=D,WVLSA/<:TFLY/C3G4/MK M&L5T^#@#O<&_X)*<9F@_.>/)^[\9-KQR[N!&!BT<:I^F$:YG19P2C"2TJ^D8 MZG[$9X*$M+F(M$Q&O%$WVVA>^B,-\"OQ4.C`ID'2Y*2)77V3E)+_')@`*B/\ M95'OY%8NMQ4?*.=<\"/E&MHIC2,MFMY$U*,.P[6==V[H^S@%>D?\QWTMOB69 MQ7=Z[].O(6<_]-__K$V2%9M("UUW.LD0&8U^`.7`&?&0H46$W5$72@U#IA'\ MO"]:/C*!Z(";+30:\+;_$;(?!]HUH*988`80"_ M_17RKV='T)'SR5RLY"]H5*3=WU+W5J.1Q@C?F.1Q$C>/O*$9`>T8;S$$1.' M\8M<$K.C/DX01'EV$'[#.<645,P@KX.R^]H0(+)?4=P@#38B@8O-PNJ)-XL: MLQ;$MTZLX9G2C**6TCO%RO*L9B+;HL&]`'>8A1&\49!!A_L-U<">)(2\`O%= M@&_BAS4A5=,,8*;6JOC^VB::+$T.0*&EA^*LWKI3?(1SR&A M[#_#,?%YMYFX"J8D4Q^*QT"9QZIW\R"4%1:B$"<"$<1!UPLB)W%Z^"%Q]UAP MV!DES1F-&!E!\$$&O7W+LO!_6L132?P-8V,R7-9X&KFO@>MI=_RV___%L^7: M!",//_\=AYS#(K?N^R@ID%Y^L$(\(C:@%L$E.2MF`=*`,7DV/?3XX*80/!YF[B)`;E M`.,0.@40W)S.NWQ'\#E#/P(9\A`O:".)D((F.)=L\27L#YGGE2E1LCR01H29=_)8KVCF09',%+[\R@& M[R"!S?0$TF#$#9F7F?)"UX>*=1/;2*U8$%NXB)(@D:+EF=T]ON@3EW7W/NR[0/G;9,6H3WDK*11.?QC--B]XF&,'<7ITQ/[3`*3`2L]!) MNWP@,<3^OX#"KI-9V\E(XF^H=[N$`;%+)WX2OG+C.JU67_=,U:=6?!@IW)FL M,/QD0UY`SL:\:0_C^E./B$&'2WI%MJWE,NU[""_@8N%]@&FLD';OKZ_CW0E$ MO7OPW9_W9^YE-\_2GNP`4(^!EG=,+JO_9/X=R2&`2P(&&)Z:U'*FQZ; MRSG!LXH#W-%^BWAJ\1D>C<&.HGH^^`8C*7ID,CZ:I2HSGTPZS9E?8F<(S@M= M]QC';/)-,!5B2.5"'U&3L_B$9F6D,WCR?1@I'E\,I6_-.$SJ@>Y>:N9-/9S MHL"4$TG\-?5&*3+F%A/(19(A/6=,(+*-:3#393AE.$A(KF;C69>77LXVCZK) MD"')MI,7YV_<$]-%J(A+AX(3G?KW,$KA`2S(3>^BL2@ M'AIE"AB'4:QE7YU#]!MH,S0!+2LE<.=0GV_>` M\SB*>`8-XG+C*4Z(\-0.<\:IC_H'TV':D(5C``\CP=QV299<<#UU*-.2+Z^! M+DYSX>&,S_PD!KF+N16R((>Q1SZ,2L-%%C^R\76\F"KES#]*'>.$N,DXR#+2 MN0+T)US'2$9VF8^SV7:X_<0WZ3P@[6LA[OU+@^'^["7.9)* MRB#\L/"!>Q,2!C,9HJTDX_8;XCK3:!9VZ7@,(UP>4G%D!(UM8;#2@MET,Y2" MXO,H2^>VE7@Z"DX`@%<"/+NCI21QP"8P\A]33C-9I[RRF,:2/F<6:Z`_$J+3$`W'_W][7][B-Y'A_%2&;``F@[DCR>^9F@)Z\S.4P2>=)9_;!_C60[7); M%UGRZB4=[Z<_DE622K;#Z/G?NYZ`CK@-+@AY$5@J>!-X/'*`"J%V@@G+'B)0T8+B%>]$\1$UV M,:`%QHA>CGX4A.09*_(%-T?W$2+T?.A&OGAW<>W M2>`2/4'T]L"'52J\ZV:+MA1=,[LO9'>6"'G`^"!Y5;X'.Q4\!LY@<*V)AW*? MKL4;S1&]+O(Q,%VP124O,5$P8!0:RDOBI+*Q4"M8T@@GE5.T#!??3OMJM8^) M-YL22F`<([]X%>;8,S0S?#'\!(NGW#88QH/QPO20'(QK$4>!-#C.:`0 MTID8=,QA#V&16J#+8G/+"V:;GZC`94G.?.)0!H=A;R4]A=;<=<$9TY;@*\') MET[KL9?/G/DK`Q'J"S5^M;4Y[[SYQZ'3.=/]R9CEYZ,+&GR@B+8R.XE3 MX-F0!3_`G06Z,5[G_Z#PQ:XS\K5V,XL8':4U.X*C_S(BWHM!Z3XA)9=.P>"F MNFS**>'A@?1[6+8'V$]A,<`*PG+=8Z\EOAVF9%QKOR=>*OG.16?C_+XY9JX# M]CFD:>6F0S04'/MW'2#0FY["3DX'[1:9B/99B.RD[/R$1;NA@Y2RKR6YQYDF M0G'DP8;DK_*86U+-!@$>HH@.1=/`PUPND@"2BWE?>)\(ITQ$B(C8'+_&0X-! M`;LI!O8F?AA=:W\6/R"NZ[#L(OP:T4_WJ0:CHPMZ(DZSKC-+3[8T.OJ^^`=8 M150S^7N:VK6&)1F<@)-/_BWS^+4BUC2?`\NX-1.':]1/L(QH?Z??DMR1^,*_@I^X]N2[9E[W@+\4OYDW!:%+X7&IZ*\U07I%F>)@;H=F;B%$4,UYB'QYM'0A0(2WW>TZV!29\]MPR] M,X)?P8ZP3!(K5.RB/%[?BQE&B/U[S]D?R?@$F9CP+HU>+`-PI`/'71$I"*IB M+(EILJF>W4'CK9B("(")=FP72$`EX(=[PA1OIN!L2[W!GW)7:#T[1N"7RF3( MI/D]&+'@TZ(<'I**_V18(XY=RB/_T\0:C&G`#S!J*9(29!0T?@L*[B$G*,K, MPZ@<@+7BP]FA[X$-71$(BF(@2@++J#$O)J91-3&EOM6OT-/X>!(YYS`W1+[! M@%FH383+).3@*@FX35DX"9PQ5Y4/-W>_:S=W;[5!U[C6DAXE^+H4?1@XH;A* MM;4?B%&.*)DU].,`="F[0R#<7"A!!<<,J'FCV:_H=2ZO$D:7)/`U7HL@\L7A MMZX/=I!>ED1`+FIR)^G(2#43?CFHRN`[:H0*C"#1RBA$<"R]_L&1&$%$Q14SDJ4MXV#I(TN0/'YM-(WY%1$84#`M#W/&*5T?4)@@ MXI(R/#M\NP*)SN-I4YLO7=NE&R#'9S*ZWQNSZ`'1HQD$C*/B""?G\2%2)&GQ M6'RO"3#X;7.H1Q;%9YY-`D)RF>*-7?M!NEE$<><_(L'"ZTT./299(02"3/'Z M(R*+BE]PW@?8QWTJ&,356%9[O!4$@<1=T)F!.,,+0SM8Z9B$:A?"<0G3!T:* M&"$:*:6Y2IX?@8D(\&[B.P>_@1'`#_E4,GGFN$VB(TSM&6D3O;]H9'T-`*P) MJPC#IK<*>@H_2M[)ATQA78F1XH`\[I)PPP2^QC\W!T4=I/+P_)I[4\[0RE%6 M,$S/3M0?F)=8#03TX9BPPKK$=X&Q9$O:,B+0_$\75A7-R1@"MVD_,";)X44ZMH#$Z_G M4L2%,X&3"IP5K":_6L)QDS4K]-_$+@/TYT'D#D+VIR#1O+!(2*GJ(*X/`I<4[AKQ5,XLX,JHA)#"KK168K;?GX]'$7P0!QEL86" M-([(+<1C`7(:^)I<5+ MG'6,S0&R*,),!I13KA*!!L:?('V%1[,F<7`+:;8@2C]W[ MD2.0@8B=!J(X4%!)VNX:.Z3TE%GOV2[Y^L(]Y/KNRR9C@2B]("1/)1,E/=W[ MI(.LG;,UXK@+)_4L2Z]<,#H]IJ>FV^&>'Z%X2-22*+?DUB8`4A2';&*X517- M!L=*@-")IT=>F,C,X?*^`]BG9*U<)"VI%:F]Q(+HKZBB`Q6_RVYY5&QM-[HO M<06M?L[52=5E*=7`(^\$#O@3"@\3\[,Z&E)=&OZ;]U_NY/)8/-O7C5&S'G\\ M^57^!4HOR@9)Y)9[G\SQ/G//7%^.%+%Q51 MTL)<#W2SBV8;D=NP:7LQ63D!%Y5'#'.E60JRKM$,1"4E*1X)TE\JT_(TBJ0 MI`LL/"_'+E$BY5/IPOKG7R4*XZSEBO-C`AUU)OST+G0LV8#0;UFMP?+1U8DS M=4QTA0(WF3;)%[7;MD8!/&<\-(7W.`LF$:*G)U"-7V0E6?G9QS,-CJP!K[-! MUUILDJ2B\8)$282%,/<8#8*77!')#GS`0W?\"DX$;A*[P/T\.HSRS/!"X<95 MYQ-/SB@4&K`3\50FXW';_\AM/A&SX9OD6B MX"P;U.6E^HY1111,L."712<2ZM/SY;$DFR3H*<5A[]!]P)@PD?.[CU?$DIN, MKKOL8*,7_\U?@N=M#0VD8XWM\K/D\0\-Z7$=;XK@%.Z$'M^C:/?/O`WLY!V)MO$$0$!Y"Y(BDY[5@^;S@IDB.MF*@ M'EP;Q`#AQ1+=3_-9H=),?7XSB$5S"$7@ M>,XB7D@A<^1"R$M`,>G&E>+>8D1E=1&`(1I.54\^I3[#3^Q?3SZS2>5L0JZKC*BWSLNMG]IXJ-+R[7-25&EY M55I>E997I>7E_6;GSK'NK.8^:R/:89ZUKT5\AN M9UG=Y`O1FWJ*L#\99=E6=GU374Y1=ET`ZE.8QDG*KF^O17_$LNM:6G(]360Y M4=EU@4#@(8`3EEW7;H1C>FC9]'\$VI.QKEL+K(/$IT9-%5@_CP+KF9TH90ER<3$L.W[C3?%_I.+C^(E< M2?AVAD7'3W.@:9\)VEJS/866U5BS_;N=7+>H M7P+$ET6K+R[B5;SI^Z1\YJGM:V.7QWM7`,S.YEBKG&B_*2KRGJL.V)*+Z!Q> M=G\.Y"U^"R9:0QW9=#'MC>+SVE$+SV>!Q7SQ>>V(A>`(ZK/Q=>S;XJ7!U;&/PE9JL9^FU?C#*KUIS/)JO;G"O7C5Z>NMW^2M52T M*%K.4N*/U.'@)`M^OH7I3\XNU77A)%T73K[N2DW:HB9GV@E"17[R%4\">["].X4F.E.( M!()3=:>@7#N.*#S_[A3R5%$]"7;=UHY`K5)^N M&T6:,7C2;A22QB<8^5-TH]"R3A1\65K5C:)Y,-3IE46UGU#M)U3["=5^0K6? M4.TG5/L)U7[BJ;:?>!(GH\<;3G"PY2S;24[0<$*3FTT0):=J.*')S29X:L"^ M#2>>A&RI%A/-M)C(PF';HEOK4;"D[\(7%E"[AUKX4*H5?N8J&M M=[!(LOC.HHO%DUBZQ_I6R*>N4_6M$*/QZX]3]JT0)"42?)J^%5K6LR(Y@1Z] M;X6VUK-BC9!C]:U(SD&)%1#'FV/WK7@21N*Q3A4H%T1)S9TJ,L]HA\>S[B!) MO0BHBH.OIBG&` MX+12=,^I#P91D_3"T$[6!R,7@M=.V0>#NZ8>T]K0!R,S.*4LR&;VM>,'7\@; M6V\:<9,&]=[1?<.28P'.P`(=K4/&!6VS-%KEGABT7?(+RR9Z8E25SM*U!>%]T6Z,\66BXGJM,8-7RMS-\2Z7QGO04(WG_Y9=DO;]KK;9'[(^4L;G82F?556C";G> M)ZGL$+HIX>M\CB3X$T7\_O[$C^7\KV>_?>G]JP3U&2T-DI_JG:QV+:2S')OMGSDV#PXC M/^GE=X.=>_B5$SX5K1)83?B1^N;;WT7LK-:2ZG7V4VE%]\]^FO:?JFG#/ M,#J647&^)8E\Y*;MO0!6E0Q;9-/XZ^Z=/`?CV6^6V1WT"N\KQ"#[D6%*9)@E MR#![1L>L0@:)S.K_.U,F,AL_8:#WK8CS?F$!.@@()*C,(_'LQEI?FUWIEK3D M\!L7/(@Q>">Z7W%Y+]UR9Z"4Z']QK`"34;T+V8V-3C`9W'RJ=L\\EK<.O+O`(F!/SS M?GW63YEUFO!)#J!1+>Q4:?Z53GWGLWS6B9#' MWA2MGQ^\T?[Q]NW[]Q\^/*8,PG;VNS54Y_F M[T>TV7V1%[6:@A[6L*?W!U6%;8T?^]R7J#7(UF`TT+MFKX$UJ$G/'^9.Q(JT MO&Z5'I=5Z;IO#QH,*UZ=:$HMF'IGI(\,X^#Y-[];U2W'$R7'ER3'/=X(O"5R M?#1K/+U`*;9,?3@[W#67^V#.B:'9"]LF?(4QKVY&6/(/\.8<2?F$N1 M@*%%U:N27"E!V9.S:"^K:5;#BULUXJ=64E[)OMX?]=N^D*T_)'VC3KIN>B4Z M3:Y$3^5:'C*9JI'0DTCNX2=OM0QU^%B#OMX9C9IP,9K!4;840U`6*+"CR4J2 MRS)<_MS[%J:;/'O0QE+Z(NYPV[N6:&I32VM$> M.JV294>:":KR@HJ&V)X7+W11@'-A"DODP!/WL8TU0IBH&BM2`/-/R%4]J%B*@.H5-)$X2'W,$C*Z MA@=2NM*`KE2[X3I45SR$].DPM4TIQ@V52HFR9?T0Y)J M?)>H3>ABO_.E[4RYYE'=4-XR7..U=$1YNJ3`4%9Q",5UFZ_Z]@(0 M:LWBR<]5XB+'WDR8ZJU4U*H);?GCBTCEM2M(\%6 M,RVY[)+;/4T-["Q&WR*T(R><.;R_R__8'OC2*VX[:Q;)>@Z6 MJ6QFB0*%20"/90KD$@1NPMM9R7R3CC'H]8;%`U<=KTQB2=?L&*->/>,E26UT M6_N%7];>B*RU-1JUT',TJ,O,Z,SF@DY]#4S8NWNRBRFN)%B9'7 M>='+YQ/5S8MWNRCJ;&J/.1P.FE.>$A1M*$^G/[2:X]'[711UFY*7$B-O\,(8 M[3#NE"HII\]AHT<<+6P\@\^X-DNL_.0'T3U\GA.;M%#=6:;0A5I' MSJ'C'XFIR5]\%77YOF!8I>F^B>V.C*OL.I5==R[+UX(4,95=I[+K&LNNFZGL MNN.A:JOD="GNER7''.C=7EGP2)4EJ$G!CY;(<:^P[PK[WC07>X;>;T^2U*[, MDLM"?S_AW+S^4.^U1^RVFG2%>C\G6U;5;ZN'=VH%I!O*O9RWI_4G+WX9FG-(%5S]G+$OI2-;AYO>.5MK:;D_('>X!LAUPBIXPRH;F()Q MG8TH5POL-"#*^P)H?9YB8?7U%#\K"_1NB/G,!^GZP;RF)/Q(]KO.'E-IA_ND M1SRV!\X%`L$ZR&OHB(YKU3HTT@)U].ZPR]L\6I;>[_9WMVTL><6?QS3\Q'YK ML1/.L3SY[0Q!#]DSX5GB`K2N?/N?GR'J3*M+[#;?>A21S+P)T$,*(;DWU^;G8,W1CR'#>YWW'`)NBR(USW MGI+6D/YU226"(SQ>8O=1I.1YQQKI5J^;M!#/++,P!I6T.F<*WO(E<=!JY'Y_ MGD:@)QL!:6Y/7/UO/>UV$OFX\0C?P,IE2R(A(;;&`8F>^7$`FO`#]`#[#Z!: M8:?U>[`2]\+_>-XUJ'0;4/H"".()G#*WOX"8@,[XP4H`M/+9F;RM.I->N@2Y MGCA+T;W>7F"+67FD:^W&=;-?\>319&,6#=_Y2$ZFXO[&K#O\/7X<41-7U*7\ M.X4EX":H\/U@$3!--883MTW>+7A38]FTP6/^ME34M]QX4:W[O$N'#[@L#'F. MR$O[E3;HO2`RQ)?H\/&VZ$#QA#V2[YH;A%85EO#E^)7V_!HL:?8>9\9]QSGS M.))#!*Y'70^^$RDZ[M?>"'U.EQPMB41`%F[C(; M./O*0(2 M9$],_2C6KFU=8;>S\*,W<>,ISWNQ>0_KS%(X7,9MN3'RC#$Z4P%';4PO)Z:2 M:#_XP7?4(^P3BPX1-99%7\!9@"D`!P4?AV?88NGZ*[:NJ]S9R6Q<-,]LEO!] MM.=&<@+CIX&./NQ:XB-S4U=*"W].9>0CPS?_3G+7+E)M!MMQP[!X\O25ZN38 M^"WOP3(XC$XIJ`"6'@0A=VK(.?WX+4BL,4`&\P3=V^*M=\'U$1,LBV(>`7CX MI)/TPA?XNN$+OF$'I*5\BTH"?]?:QJ$]NI_W]4''Y'IF#O3> MJ$-:7N[8KF\_H5?7L77XOL"P(X1]]0UX$-H3ZFY]5NI9H(G#3,%DG4Q_)&/W M5YH\\Z?KPJ\G)@?,68SC(&3I,99H$0$HS`>E"TKTH:VNW@"(C@ M0^K261APKK`I;;24F\S9-'89CTU]],(HB&F@<]K&5!*72N*J:_X%EVB7L'PM MR$1225PJB4NU2&MS&I%JD=:"-5`MTE2+M$M,7U$MTI0<7\+458NTBY%BU2)- MM4BK9]$O*R7M/-)ZVLY%U2)-M4@[#0-4BS25+*Y:I*F55"W25(NT2\MU5BW2 M6K$,JD6:2M15+=)4BS2E*ZI%FFJ1IN1;M4A3+=*4^*L6:4I.ST].58NTYEND M[<;9-X;,_UM*#W!8*-KR*+B^@NLKN'Y;EZ\%F',%UU=P?=5SI?B3 M%[\,JN>*NDQ3/5=4SY4+%F75US.42\F5K?RFQ9[# M?_37W;MG8'4FSL)V0]2HWSK=83/09N['-W--&LP! M')/;(PU%LRK!\?59]8Q^?3+.FR*$CN_=SJB8]#L63@*'2H765SMS[ZTU>X5V$=RW74^*PVFQ2Z^P'IZ`@!E^>&@J(/> M,H_-G.@5*97#F1$A,[1<"S\B96<;/UYC&@P(5F87%F3FNZ[_`*;P37'<[#5L?68^\?+WE`WAY5*_1XR7"--`,Y\"?J&;AF- M5$(\7HY(>\["*DU!3E,8Z9V!*K=\]@MI#O5^MVRCD7T9>*2#P"%\X.?JJ7`0 MI6M>=<1^Q`H,!GJOWU%;_`FC'$-]V"M;+?W$1[<+.[B<+^7'/W+5O.-S:YVA M;PZPUZ=P"HYI#`VQUWI7D,?KMD M@1TA%MM%H/#$#N"9F1\\V,$4R,'T(PT1BYAT9V<_\!W"5P2OB0B$.;,_ATC64AN&$_FQ30C7!D?9)X]B<3`!-MF/Y=L M(K(!QU3]6,P^A53+;PD8PI<9KXF,Q3R)BH`!,_]C$T1>`#+Q_6)[P0GZ$X>R MP=+4K!R#@!]+YDT17\VF_L+Q;"\"OL9+W]N&#[?'CHN`;:#Z'H;!J1`I,"XA M+@43IS$U"-@<$9;+\:?738C:68H](FI]#U/+MH/RB:)-T279>@2OBR*,I5\) MHALV"=!]E.66M0[AI'H>;9Q`-2[DB M4+[".E;FSSD=BL^7\J:#-[L!BOTZSFDWN*DF2>[:U(_'$;AEF`*(V59A195L M16'05(^>[VU:&JX5FE)H]O61T3N83%7!]<*AC4UN.SUT=:O7;W![NMGI3/7C]_Z`T[@0)G)YE)4_M2)ICP9D<*,8-VV6M MV#-WD]FL1O9,W>R-VJV1!:M6ZRM;6F'P2+O@A9TPSI?RUIOQU&A(]66X#=N[U\C_T0[IIF!23C MZ3:,AL$.[]@R8'A#V6X$3-N%*575EV97'^RAJPTOW++#8ML=JLF M=+H>,1!R_S4PLNT`_DX=:+;166J"$L8>F6*`Q?A\'8;ZW.9\5K MP=II*3R*PZ;DU&NF&86CV#]MQ">03^?#%#,RP-HNQ M674!C.Q:^^2''`^(E%V/[%&?A1.1,AAKL05@] M$S8J&PA+<=8IRHHJ57OPT%?V@WDQ,F+*!*B.%U"']R88K,$OD[GMW?-^[OZ# MQX)P[BR3;X>_-`)GV[6NIQ>W%,2&0$EOXKCL+B5(%5_M M>2HCB(.+D>WC%8J0NTK@@RB'<>2CI''1S""4L$+B];/`7R3BB8N,PG(4Y)LJ M3:E06:HTY2&L._/2E)MPH\.Y\M>==I=:O<3:5613;4"5/8ML->`[=KK7!_8) M/F3T%VH!VKH`34=!#R;]+O6EWU+NA%!IG7O5L]2S$8D;)7E<5CH.V5EJDASP M%T\TJ19,WC1*J\TI=[*#Y_G9QPKR\21RT+]M"!;7@O4TKLOZ+"T5YC9<)C=G M;/-BB.=*D$-^,!4R>7DBV5$2V6K3>!O-65#S$EW6I=;5Z:SJ93'2;(^S41E6 M4-/5WWM*I,;,[V_@:7\]O'A:L]<^9X!DM:YKO+-IYA"H5K(,_[J]RD?XHZ]D M@?5YZM=W25]5BB&`#VN[V"I/YUWX5OKZO95TZ>(ZO&*#(VI:P%=N/*5J%_+/ MA&=\K=W0#=G&7:&>:_(W]1E"*R)M;H.1M=-!^#4B)D3&7G+U1C<_?NC0QS0#7N:Q_EQXX.J`X(QP@A MJ\9]EYWINPE4:4^S`M4S3C7N:^LBM+BZC6K<=WK3KQKW7?[6>8E._/E2WGKC MJ1KWM9#RXSG8ZMAZS/U#->X[^1*HQGVJ<9]JW*<64C7N*WFN5HW[JED!U;CO MU$N@&O>I(]<9'+E4X[XGU:Y-->Y3DO"4&_N.L"I#G"J`UR;A2E55=4![BDLM^H`ISK` M/8&PA.H`=W2@ENH`=P*H5B5\U7:85EKV-H5[8>G;K[G>7.>"U5)=QE0=/87\ M477T5!V]'%FJR]B3;7*E%N#$"]!TI.U@TE67,=5EK!W19-5EK`YA5CV=6FQL M59/=-^ALX;SW'!Y0IB]DQ[7<.HIC2J>="H%!#! MNS1_4M^,IVSB+&PWQ.N3WP9]TY,96R'6##+SJ#L>O!H;Y!QS MFG5QGC"%296)/=G9,\U>@8DL'.-@@BIN@X<1F=T!Q4@FR8.L@JPR>K-QCU]R>KS)GQ)CF:I5"0W(^K.U=? M6(!X&7DF'S]_`!MSW9&VD!I(.])L'W?'6CW;8A=P;7\\<%$-PZHVSVU$-3W! M?=?1-$XWO]P=H_"`ZET\L]KDB@BJ:V)W)[Q'U+*& M&6^G=!]>O..O][V0KN_JF^S5'@N\1DQ#\]E7%X\RF[=`K^/%X*7=9DCO6A?% MZN^:1A$-]5*_[Q)T>W707O\YP1J-#-F%*W\N^).!)L-`?S+PJ=@[)YRX?A@' MYY`DL5Z0`3P8T]3$_5#/^$5+N:#Q61(1XZ;(.2!9X2B%=D5971?\4_&]NA$UZ?@OEG M)A,3%D0VR`!G,Y'"_AT[2UIS+@N^Q[9+PWHMYA[!<6W/IZTP$YIEX+B:U:'? M#)[HPM!H7P7[R+4-F&MC?FJ*=; M?8,^?6YVAOH`5B-@X9+O6>[J2&QOI>A_;U MQEM2/?PI)KV=)D]*5JF*\`V5:B:UC%&\VP^^RGV;.W+&%`OW9^$&\\:!]CIG MF_8'/2;>4),+M`R"6WPU1JR`;TG+`(@`Z.G M;`/``.A#903:8@3VJV?:+-,13E9UM-9;_:#]NW^:,7AE;EI>LN/6#U]8[1='UIM9A'63S=Z%U/XO5P!CYW@XHU4LO0GMS,YN^`KA\9ADD&8Y1]\ ML5<$USH=5OFUYP<+VST(LFS)D.6["*MIG M_P<':)F6P#RN(X:=,(PY@O*3,YG;S-7^<&S/CNS0\0E?K+V=.VRFO?_))C$5 MK^*0D8`#5;6I$[!)Y`=8+S;*\+$Z3$L+4>["M6\$?[K]7T)!B$?N&^+P<)KP MP(WV)4@ZK_#EM2/MN7DM8,OT6AI^I/?A5(IPYEU#X4<+WY->A[DN^#HB@AZ_ MUA#@NPP04Y2-L[2=*4%*'>P+YW M-;'#.2PWU[3-DH](\'-+[P[[>L\RB!1\)38N`)-+70=R3`7W=3*'KY MS(D*:9(R#ES*+3W,[FPTI8C'(?MW#+]Y_^.T!NH@R]3)6:9T3AJ?U%Z&Z2*R M*=[%0=(X`S3+\:>\-<;_V%YL!RNM8^A$"T)64(HYW)VCW3NR!F!,AHP56#(' M[`9H5L`!W[:GV??W`;O'M-Q[:N04VB[,@&LDZMEH,-0'AI'_*7S1T0?]KFYU MS,P4E+4DW&2(1TB)A#T%8V%/4(FQV`=/\;!1Z]F"4COX]"/J47+OA!%/>X(_ M_AV#/C M@-B?=#NA*7YE]['+QWXG7IL?CZB`,9]HRL%VB0;[F4@O"JF>DU)[B6P6>0>V M]L%E/_G^1AO!%]?VN'5V/&"R[;HKS#.@.B5:O$3Q7A=1V![VVNAHWP*)1!G@ M=MW70`1=?\5PYCQK!30(-ZQD)\>7Z_0)F-XP=B.;-AI_;8KP/29$V?`*S)YD M*EVH0$0^V0'LUYL"0A$D(1^.APNN>3!HB&[/;P"\PR$U(%U#EHRKAT4MY9 M\E4ZI(,9,[IIC<"D]@L]A*U;^O:&5!_B"!P*D6N"F3ZVFW@.'_P@2]&D0]*Y M=J8ZF3RJ'!Z5PZ-R>%0.3ZMXIW)X:F+A!O-4#D]+KJQ5#H_*X5$Y/.>9O:!R M>$Z^!"J'Y^1+H')X5`Z/RN%1.3SMA>^K')Z3V`"5PZ-R>-IC!%0.3VZVEY$K MH7)X+L5>718O50[/J3TF$\QAZ<6 M/-OV#@CTX]R;DW>^B]F!G>:&PX%E%35%*#-H8R3_S1$.A!'Y1&"EQ[N%#18BE*3&1@]GJ%+2H:G,A'[]N#_R]F!_NWXC1[UA[\SP9NDO*CB-)1IU)% MH$9#L[CG2>/3F0>,'2A5@]%^2Y$.W2SUQY*LXTZGBG2!;`WW$Z_#Y_3!CX/# MY,OH=KK[$)^.W"CM%:6KTVO_7(XB6H?.:%]Q@A,I'$@K$UP_E14%!QR.7HO( MKB(C<&ZT]G"7=M".7KMHX_>9U=([WASUK/YV.O,#'DQ=Y>[PG2&XG7M21[]Y MC\E(E%/XSHZ869)EZPM^ZR7B^AM>LO,?K=5)6!NI06K``9*H&5P9W2NKPQZXTWY$7COQJ0%7?QR/?P*AUFG MA>='4GKD6WOIP`\I33T4G>*G<##GIN*CR)LLLE(=I#-'&W_)1@/$?L\P&3PB?,N?->R]RHM47^(4S^>#Z=N%! MN8-J95@[.EQ;IM$?`D&%K]U@%N9%WU#OZ\.;?EMF-^>#%+U[;P)*M??>@X!W M;!Q]],(HB-&.?:2\TS#"OIO4>'@J.G?:]X_NQEC=((1-$T-4-QM[\2/-D.6M MI#PI]4["O(1)%*W$[Q4F(;?=;M-"G-LV#B!+QI75+^=8&/73^\F. ML'3/"L]A98^718[1;]PA[^4.F-N':I:HMWFBNKD#Z*F(>I/O-IK_`W+';-O?O83K.$G`"&@H8?' MP$S+D`/?)4?+%::%+>Q)AS3J/FP7X MD-?!)`K@KZU$P+/`@C@*(]M#5O(I$*?@,2SMEHP@_2AYG;WQ.A@5:)TR+(GH M>"RMIIV\,'I,@&Q\HV#DQ]DZU[<^-K$]S\>BKS:X/+`EN"O-O@\80\[-_0=@ MID0",%-;HB&>Q*X="(9J?O*O4.<CSHK)$H?_.[#:N(?[]:_2>IAOI1D'<8!MS/N$%3WS+8[ MW/WD3%03;>L^QI?`GS`V#9',.QNAXS<_;,>E()X?X"=926;.R%J0*,;:Y71U M,C:<)7J*7V^#O^5,&8<%?&43YOQ@TUOOFU0^O_B"VKSJ&,D%=??*Z.Q`_?2[ MEGS2J$3!(^1S9S!9,'X,_G@8]5L?WZX>'A^N;GGU<7EK;N>M51=OK2V\M0[GK;6%MUM>?5S>6MMYVZF+MYTMO.T?5Q>=O9SMMN7;SM;N%M]W#>=K?P=LNKC\O;[G;>]NKB;6\+;WN'\[:W MA;=;7GU)*3[9S"+M3#PO5M3_3B MH;X'<);#_A9C&YS1,;\PP;,OOTV#`[5I7O=>4"LP;)FP2-IO+?".$LZ7#G;; M6.&AG-H444>44`OQA,1;=V$\P29\YEJ\@T>AB!QXXCZVP:&/&']H`F=PV_'6 M.[S\8VB9@U]"WDM,'*FO_^MUCN$G6P>K:!W&?!V(`FQ#-HTI/C5E"VJ/!O\O MVAU-)%O#W&X16A297[MM^@SFY?Q@W@X& MKGWZ)_P!W_S7:V2-\P;_"W_^'U!+`P04````"``.A8]"NL`L``00E M#@``!#D!``#M7=UOXS82?S_@_@==BL-M'QS;2;;MIKM7Y+,P+AL'2;:X>RH4 MF8J)RF1*2DE\?_V1^HHDBA^R)9,!;A\VB/_?O\ MM]'(NX0@6AQ[YS@8S5"(?_:N_14X]GX%"!`_QN1G[S<_2O@G^!)&@'AG>/44 M@1BP+[*.C[W#_:.%-QH9L/T-H`4FWVYG)=ME'#\=C\;W_&C)-SOV8M6)? M'XXG1^/IQ_N#R?'AP?'D)\/>8C].:-G;Y'62_\O(/T<0_7',_WOP*?`8-(@> MOU+X9:^BX\OA/B:/XX/)9#K^]]>KNV`)5OX((@Y1`/8**LZEC6[ZZ=.GWT`R`\P\XW5F'\U9O`D*X#B$[2X M0#&,UQPKLDI%9>*GO)8$A%_V('V$H$K>(??F=#&ZR2\=2/ MN#7OE@#$5"=4:^/>I;CQ"5-\"6(8^%$GD5HI^Y"/#RS`X:#S\7$7[I9%"! MJ`^IKEG$&`>GB84(D`I&WUWR6KED_4\O(./"#([^&Q0!@%.V*A$CSM3[0V[L7&.`9LI*[]APB,;D'$(%VP@1N;6%%/ MVH>$%Z\<@032938F3,REHNE#IC.,6!H50Z:YB3B2YGU(KP"+`746D+2O)_9D:G&US&`P6V2+DH) M>I$F>:#@SX3%M8MG/OEJA9&TMSI##SY3#S%C;RS,/8]EP^E:9]][;F(FO8)D MX#S%T+JF#'J.X&;220D&B*1F$BF)K(ZF[]1$";1%0P9FQ-*V8H[%W@P@W3HN_>MP/0Y57^CJ MP%UX#%!_Z"JN(?EP]8FN`G?C,FS]8IO@9L9IR/I&5^F[\NDY>^XJK@%ISQ)6 M(AA?\6.4%<3+%A>OO`H`3@$"(31-5_KB/YRNYR`$A(`%^[Q3[KD9M^'TN`A# M$'#W*+^^9?Y^"P*,`AC!M'JSE6H;=-!W!:_S]&!`.\"ZM*N8AN0#2%J!]RM$ M<)6L3A!*_"C]EHW2%8R[I(C]27$$%SRC\'):+R?.!2Q$C'!0$ROBFTIPX\%6+E6ZS;CG"6$+S"*#B+_`41IM[_S M;4*--F-[TO(G[ M)BQY_;(WG4R*;GP2U-Q$W,Z3MQA37F?BC$:0>45!'Q*\DMHZMRONK$85$-;_ MGO<"X.,R9I);!3`OJU&6`@`F.UL57(-8XWU*$C.X#JS!9:*P M7:OAD;0UP^70&BY*%9T#1%@B7$'_@270O(JD'4"FQ&:0'5F#K)L1G,-P'B\! M,9ENVQJ:8?/1&C9RY9S#X89@MN2(US>1GR6<;!9]XCG:KP13*HUR:B*+^EPF M!$'^3(N)=0E?^6]4I8JBO>7\]TH9D7G9F/+ M0T!N^[::<[NFSCD4$YW,3QJ?9U#J+J+2XU-:TO+L[49*@H= MG<:COJ7T+/(IA2$$"W.KE77.L^33 MB!8I,U)W4E0U;ET,X1R*%2WU4<&EL=0Z@K9<*-CS,(TV[\"1JB=6>'$U7DO\ MJ:VAU4QRM<+9Q4G*/9%",\M#06[O>O;8KIUS[G-#\D<16B1:6UH>R69@*'1T M#H^3Q0)RI?WHQH>+&\@*3;+6E@L:9KAH='4.FUM^``&!Q85/$$2/M/:D MN7;I6P,F$T++)0PSQ,PMX!QXE5F=7ZA@.FOJR=Q)S91Z56%4M'(\7S-6L2W' M4^KV>=Q4[8K]O8-S.>TGY\M#.H?FAW2\#S5>WP]VKDAS5VB9X`2Z=KQ[6O+T:G%HO7YI*Z&<[/&&:;Q/,S% ME"Y1:FTL!TN-Q5L5)*8`F2GOX/#A6[NN,<)U/=6@Z8AL>B%;=5". M$J!SI+H]N.F'>CK;H<((J9I3FMK"N5@BZ-K1'YV)'ITQTVGN7@29H1@00&,U M1$(KRW6G[LA(]'01D&*FNF0JLY444R]A&KXMG$Y!B`FH7'/S%2),TJLJ,AW9 M/%;GDBV?OX)XB=DWSZS)JGH%L0#V#B6P')8M6+L6+Q3YB8L5&MOF,AOVKLV' MUR#6+F\:;2P/BU:)Z^%T]X[@&JR2N]^44;6EM>4A;0BU5$W-#+K+57.__`^Y,QW4XP5W_-3ZO*#>2V6<_$R-E:#(Y?CAN!G MR$QQNOY&`1O^Y$-'?62!K;C^!;X*2V@'.`58]Z-TYX2U!34EA>QVX'G8$M',0OVZ+3+7G2 M4EG>5;$MCD8V<0Y+Z]7:P8Z.;(?G-I5;R]6G5&/^>N!+3-+5]AGS2QAGRDC@ MU-!8/G*R'91&]G!N8+)`0OC]1N<@^SE#;Y<^*JI^*AHS%']T$T4C>[P#%.M7 M11H#V20SP_*G]X)ENU5ZA+/ECGDFB(#/%?91Y7950W@$*C-T/KT/="0V>0=C MK7%U@?%@$^B,5_'O`E"I8=X'I(WK#KJ@*I`:`NMH?::+>9S#5J)Z]M1@BZ)A M*P.;Z;B_3JNU]_@D^#.!!+1=,RI+R\UHW2PR*I"LI>==[./>:DNB_"5$/@JV M<.-6!G97E0$`B_0IWRU+UM;Y8XPK_M[+>9BMJ>2K2Q-:-]U8@61CE6EN'^>" M<57ZZEEM`T#KS=VLHV^`89L5G(--3`#D!^V-\R05"S=K[8;P;F(MYR"7Q9F. MHU9.ZF89?LLH_"Y<SXZHLC%25Y5@_^,Y2 MW^P#P,\>\D\,0._"S,V*_@8NT-V"[\0A*M=2=,*^1N=FR7\KF%OLXARB[:]5 MNP$$\FV1]2Q$`FXW%I:73IOHV]AHU+4,YN+6ZH',H"JD;&&&P;+T@7('"3D?4\O(./"(8PX+?K9P5XILP-CF!05:7.@]KFY'%\4]5#LHD[9./Y#(U776/?$1]8/V*T6F1TV!JR-H[=6)!Y*V(Z/O6:C&B]-%N839J*3P"I+!#DTT M7H0N"B=,,"F-U[[%NV_Q&J\^%Z439I8W$J^@&2J^;)J.2-.2`V'BV3HM\3X4 MOPUW\F9C0]S7-YB59A"FMQ[,D/4UG!%J:9I,,6%6K"=KPTNIR-ID,FNF1B%W M&UZ)RKPC$UJ8'JNSS_`2-B*^3$IACFS&_1TXQ*9C]YQ?@1C1:Y]D=\&(V@FS M;0^C.._5*[MUT#*C"QK#%1\2;&T=)M$5#!F;[*U1N?RBL?I?D/)E2R&(ETGB M<5$X:29,:-2^UB69IRR?[G"'7B7_I54*I2[JI[S8\ M$)*8C13=V;6'BDE$&Q4.Q11'-YWLMR!E_=B$K7_'PII4?_VV=G@:*LPZ4>%D&2U5YQV.A@:52B]$D+2 MU:Q*[53\]DJ57@LA*9-6KJR%IGHU2Z^2F(FIJEL[54M6\=(K)61,\@K83C6J MK$[T2@@I3GV=8D?L2ESG51Z,LDT@DN.WTEE/R&IJNM5#^%L__*^WAE[>E_T=40VGZEGHEV"!;_GLZ-"NI*XHZ6MN/_S?%TLPFSB&ZHWL@+&B4#Z[-%-,16XXXIC=5 MM%QN86869_VT-LPVP]:,A>4XM`7"74SD',X[O!DY1;23KZY ME9J[W`/6ODPIU&"?J^OL1T+Y4;$H*;BF"Q&A9&X_YI;:IB]04+_M6$/CP`Q2 M2L9^*3[+O?$64$">T[<>I8>P_8B>1!%^X9N6+S$YQ\E#'"91U`0]=.1( MOJ'TA+;QWK^QG9NQ-E35]`Z$_M@[DM$,[4/OY_:$=HMHWRJM)W-)I[P,+#7^'4DMB\W:GI2E0=1HGPTU':-JLX'J. M>A&&@!^N>+OS_9:M!V]!P%1G$3'M5YJV"D^0%6EKV5&UCL[[\NJ=[>#A<74[ MKO9AR)'P&+BV/7>G3T,:&[CTL@L/<,6M7/;$KWCA5XC@*EF=(,0FY?1;?N8/ MQLH-#$?"DUU!N[H+YKUX63=9&Z_2T0Y<3]C9K,=0>/(K[G3>*8K-W<]Z#80' MO<)N:+D">83D_STPN-@G_P-02P,$%`````@`#H6/0CIJY>`A$0``P0P!`!4` M'`!IQ>[PS MW!WL`.1.L&6[3\<[?][U3N[.QN,=X`?0M:"#772\X^*=/_[U][\!\N_W?_1Z MX,)&CG4$1GC2&[M3_!NX@G-T!+X@%WDPP-YOX!MT0GH%7]@.\L`9GC\[*$#D M1ESQ$=C?/;!`KR>A]AMR+>S]>3MF:F=!\'S4[[^^ONZZ^`6^8N^[OSO!:&\PW!ON[0_!Q]]3?&PR&_?]^O;R;S-`<]FR7AFB"=E(IJJ5*;OCY\^=^=#/21 M#.?(#4YGLV@^X3\L7L7X,GW&78L,DZ.T-2>V($T4#DU;7OT M#/JS"P>_-G)H2:@-5%=DJ/70]?0T]&T7^3[I?7?A?`Z]M^OIG?WDVL0/D'3* MR02'I%>Z3S?8(9Y!MK=(V\^0H^U;:*R<"L^Q@$B/?4-/CJH M=XL<$E*+=-Q`QHOUHFT@/%_0"(2V/XO[A(R[1#)M8#K#+IEQ!3:Q7`8.IW@; M2$[FM(DF4;C'UU/2=)%7!T@LU7:[NL?9X:M)LZJ6;`-?IKV^W7O0]>%$ZBE2 M)]<&MC&9OL_1/5S4]\&*HJVT;_AL!]")G%_;N"O*MH$A>4:[3Y>(3`%K/<$I MWL[3D9A&ESR(A%MFNL@5:`5-^.BC'R$9U\Y?Z,.W%@RGO-8GM/(GM8HG]LI@ M[NE8IL[6O/K6YR9RZ`4BBNA6/R(U[:'-5BBTH^)3Y>NSZ@1=1@=*= MKJ.YYVK:U-EQ/IVB"6T>[/8M:>^W:(+=B>W8$7NSEFDK5-`V@]?X\2`A MJV!=VA2FI+@"I)GP?K5=>Q[.3UPWA$YTE_32N1TTF2*VHUT)T]DT)M(*5#"A MC<%*RHNP0F^2PJTJG`7`R75(4RYHDL-AA&M&5'B3\!'U+)M$VH\(Y*2BK#^8 M%ML-^J1H/RG3KU2@'C>KK&?A.;0;@BY+;P!Q5%-OCN:/]/57([AY4?58H>,T M0Q@)J,?EXN"D*;149J-M$DUAZ`0K-\I4/(^97"9C-!WI+LF?.=QH$2#70E:* MG"I<*SN)7*8:!H/!$/1`*I']%;H6B,5!3EX-YNH$)`9RCR!C.2+D=[+J]+%C M6W0]`1)9D`IO`&$U@\#@[LO#!1]RNGY1!;\F98E!/Q!!7RH!>`JR:A2#EDQ? M8E8<2EE!C4CT`ML%6Y6#2C083*'_&(T( MH=][@O"Y3V<.?>0$?GHEFDOT!L,D*?&GY/(#0TKM53ASDI5,2[;$0G7HH\&4LE'UCQ`'Y$ED0B@)_I+ M"FOJX;G8DXG7,!][UJ\$P@[`'FE%QSO#P1*%@WUD'>\$7EAAK([@G/\(R>B^ M9`).%G9M^ZJ6:35TE3-.8:CR0:@*D\C4BJAIC4\!ZRB9P5;&A5.VU7B4)]/" M8`A=C6NA\V*R-]CNH#P,*PQH*R[I?'*M`6^MP$7F\6*WKS=VF5<4-U["#D;/ M^J_)@JLRBC52#ZV',[\(K`J5N,O@1MC-'/LH)85=F>`4RBGH7JW&HPHN-P1Z M8W!B69'/H',#;6OL)A2N,!Y"F8>JL=N8V-1#YSZ2],;IEE*,+K+.H>?:[I,O M#%!UX8>JD=F8R`@PD.274'&9G+GT\6"#Q\UA$)VL5,)EMLM](9@!CWD M7X=!])$J:3:\"!3+F1R`2JSH=?H#G^5 M*2%K/&XE3W'+6#11/R_9%2F@)+U2?-M>EZ&7Z9N9ZFE\TK]"Q M>*JV+VCUYO`B]^L&.UD[H1/KVK[82=C#"]YGK1.1*Q3$*6Z7V.?--W)E#(Y- M&:?H91%[C]HOF$#J^*[\Q7!YZP7V1O6C_'MAJ@4D:M2\%UY_TP5FUR>:\V#[ M].T<44G^B'53.U+M42I$HI]>S]0`EE6`91UJC*[>MX$9\FO1$%8>Q`**0B&Q M
I:WTP/#-RSBRT@H M15:SY0,#N%<$&`NR>`<8,%GUK9.S`01#NR]NG`1L7EX-XMI-(1C>@R+>;.=Y M`WEA-6"KMHQ@^`Z+^.+2("FNJ--4[2#!('TL]9BX.$C*J\'$VTZ"P2H]@Y@$ M2$54Y5?Q-I=@V$J/E4@&Y(44H>/M-L'`E9XG2Q&0RA@V`^'.1/9*CYNU9R+@ M0_J;LK3"MC::8%XH/=1:\$)[=<<6C,' MK.Q'[;E]3.Y),SQU!.\W:@6UY.1)SA3DP$N$;',D.G_/-3:;+M$U63I$^?1? MO`4;`UGB;(I,A/IU2NL[K#'C2NQ/"TO+I%;`JC7/,4UV6F.^:O^U".7/4R`@ M1@(H%"H:@V'>[!:0W0+R72T@;SQ,QM'@[<:!\6?9/T+[F=IR^G9/ZA:L'*4D M35TR-C#;M*D7%SH%+ERC2$EJ6$TV"89,#,N.,&Y=J32(QJX\U05ZHVO0B]`C MGB1SC@M[0?_S4TR1#X1K4AE1'6O4)GT)-S?'S)$T6C?0E^;C^;.'7^(T(6'X M!!):EJTKAJW.#.Z@J9DEI?MAB+CLY7U3YQTE$TS[2"D"**;5LB5T<,\E%Q;] MFX=OW+._D8N-?9;+AL'DS^^3C0>%LHD^LCF&?I53&Q@;6I-;31// M$H64S:0W02:SIV,U.U;S/;*:M)T':=J;F,:L+FKJ^D%DF''+ZP)6(:W%*ZQA M@2'TL2`6AE..+83#V,7(>B';*'F8S78]$4Z'*TKJ6'_4-'-<"[CMT4G"L:?2 MCCW5N-I8S;.G,LL/A;X]D_;MF49F=#7?GJDD025\.Y+V[4CC-EFK^3:+F#O8 M*O3MN;1ODY):UKFK^3:+F.?;`_VSP>(GPA63CK3(PU!'RY9;&95QFCL!3W&> MA9['W^"EHN2V!"`'UTSN,POW"KL3Z5`L"V]+-(J(N0.]X42;^!2%O=+7G2NQ M;J4#%@Q@LSH6KF/A.A:N8^$Z%L[8<'0L7,?"O5,6;GN8HE/-3%%S%FY[F*(S MS4Q1?],X&\]^MCLG#W4-^0,]JCF:] MU@V9(I,;\(FWEI)78#)ET=0*,WFEO!5?Z6>0=O`V(@9(!2\KL#W!*J,VBF,2 M;&94^QGP?GF?K;IMC3;XD2_?L`*5QBBVS`?RO/RU_?*F6C4FEZFU7L"HM4R- M77);1ZN]3UHMW[4$I%I505,I-;Y1IA%J>:17<"[FJ?=??3(D6)D3R)(GFAICYW+A)]-6G.=8;4=HKGGNZHZX,BOR) MC_46E3>(%YT`66F5`8OYCH3H2(AN,]`JB&8R#=UFH&:YV%A^H-L,U)`-*F4W M`]4[KOR_;0:J_PO0]'79(\$&*Q4E#8X1#ZU13`'O,,7Z)5WI'*OLB^AM*N\_F3X[3@CJ3*4"/@L<@BU\7'JQV4OD$1V)UJC6PMG92V40// MIU,TH4V,W::C]BTBT]B)[=B0ULNUN?01BL!F5E$VSK0ND*],O2/.X+,=0".[^KXKO?-=W4']74']>G>DZ<[ MJ*\[J&_-0&\T%RA^R<=07+MBII57?)N.=A/:P.UC+2<*%4#+H+GN5CWKL=T?4)LNZ4$HY/0`3Q^ MM:JLP0D]?+QF\J2%=2>%G8"^0CS&5"AC<&SJ<4NPJ+KZ"T%J>S%C0VP=BKI+ MH:C!$>'"Y8Y<.NCL0KO)$&S)J\43UPVA$]T]P_.Y'0BW=SDHI9.5J)L\NY;4 M`N)JXC(@4U&WJTO'[W3\3L?O=/Q.Q^^8'\2.W]D$O[/*>G>;E[O&IG45.)`F MG(_&-*]V"!_ST\`*4_N+,"`S\F2^?0/?XGE\B,2[FS138O!)T2L88FBGDS-D M[-Z_XK\0]'BSR,9ZMC^X!5NV@K42V$)J1>U$F&EZ%S'.6V,F[R5MS04.O5:" MS!2]AQCGC9%@U,P-\7IQW?Y@"B-XJ(,3C1+D:(HG67EE\P@%&6NE#U#C)+NL MDBYGK>,TWSNGF>8'9]O]"6GL[E-DT7_L8#9V+?O%MD+HW,V@AT[)T&"EH\'I MVSWM431W.RTDW&Q*366F,J=JG6O:,J<$EMH7?3%!/Y"8V<_W^-P-Z(82(LZN ML18M6V0IC2M>PQN&QM$5F/A=NO*2Y1S/LJ#G[8]\/EW/[TFL;GH"6=$.Y26`-:#.9JSSH M&^A=>_&F7-^@$Z(;Y$5V2(6))[PU(1,:8"8E1;-NL"O;K3BE#0Z0"+&9#%(& M<)"&Y'9%:J1\=ZF4HV!0K.R/C,165A0V.C0`P+QP?M9!XX:./?H0T#_8E MD[$HX/!*6ZXM58!8!_^CV<0N^N.1^(9<^1]02P,$%`````@`#H6/0EI5_1L4 M.0``N2X#`!4`'`!I;O%W'_0UWO;K@G0NKGV'?3MM=!46*O MPNJ63M)XSC&Q,0$110D>$.``H%KT7W_U`$``]0;)JJ0W8J=E,C/Y5=576:^L MK#_]Y669HF=_?G5^S?O7B&?'C[65K M]JFJ5I_>OOWV[=N;+'^.ON7%K^6;>6YG[BY?%W/5?_'U?_4YIDOWZB_WF(2HQ(TV3EIYLF\;44'RY:%(F]_X M^+:!TUHFWR8:^0Z2,OE4,GA7^3RJ&,.,/X.4$O1_G39BI_2CT_*:H<"=/6]%^$^KZ)T%/BNIG?87_&X&M_J^:]I,J3@<37=T>S#3NF'5^2O M'G#\4I&Q",<-=&I+X^#83S&_6]MNK>?SGMV4.LN\D-8(,[F(R@=F=UV>/D;1 MZBT=KM[BM"J;3T[I)Z?OWM?>\=_JCW^9YAD9ZZOD(<4WQ"PN"DSZ13[_]0M> M/N#V)UEY__S*6NOML$14?U(TQ8J*N:%N:HFW\YP,'*OJ-.6MP-471;YT`%-7 M96ZM\DOZT/X6;P$"1U&HGEB!2S9[<")`MV1N]5SC7*9$C\[.<';ZX]VK_VQ% M44C6@T8Y6YQ%249CB^B(DNRQU++-96P3Y+I`7?9)9<$ M0RLM/(%/\_EZN4[IR@#5@]WK<[Q(YDGUW=X8E92/R6FSV\180G>@?IFM"!9\D+_*2=93#&LV"@M)8R#G@_N.!>#TLA:*3BC7)$.R=6JGJ!%K8R(-MJJ M`W-:-T6^(FN+S0TI1M64D^(\V]R3W]9,WZTT?;HSAZ)T?9N%6G!:NF,55Y-< M\P0Q710UI*3:)XAJ@YKH?TFR9+E>:L?0@8Q/KDGA=5G5$P##'QFJ(5-J&6!^ MZI9`U'FCSO=>IU!#6+U94_,EF/8?(AJV/?L>E!^XPE&)G_(TOERNBOR9#:'Z MF;56PR\PN5-M(D>4CQ1+[.D8MY651J0[2)*(A.\O0W`ADW.)%$M M"NX@XRK/'BM<+,_Q0V58`,E%O8XP&K"]H44B%YPV%N"$P82(GE)91(7WNFJQ M9@^,X\SEF3.V:?AJTZ:<633^%VO13AZ:?^FSZ M<[NF/P_:].<637\.M>G/'9K^W&?37]@U_470IK^P:/H+J$U_X=#T%SZ;?F;7 M]+.@33^S:/H9U*:?.33]#-@B@B5'"Z M&*$-"4,%T5;2WZK@LYVG^!S44WRV\!2?H7J*SPZ>XO.A!XF+ERK)'M=)^41I M=KV@O%,S0"?MC0AFR"T?U*(P:&'$)T0S]A30]8+M'``;3F[Q(XU'R8O-51(] M)&E2;70G72IIOZ%#6LC]V"&I:'!"V>$33LA::=2*'W:PN5XLDCF^6T5SK'8T M$B%O_D4)L'4K@D3PQM?"&K8YET-,$)CKX-#:0`[M"99"UJ?;T,+M.@VI8'#6 MV*!3D*<5/O0$98#M.C-Z#9FL9^>AACOP(:)@<%+8H#.2@BAX)L;]M]R:&!W9 M4,00X*J(T0J"),80G9$81`'8D#-]2O#BX@7/UU7RC#G@0G\91Z?A]5J.&7KO M@HY:/#BY[#&*\7WSIXB@^IQ$651%90*-8.?UO4=Z!0UG)4LP,"D*&II&N\1/ M2?5TF<7)R*@AV63>TT_/F MU%R*T3HY&Z7@I')%*AS31RI*[2V$."=`3`L4$&3(E M);@PF4+$+)MG"'9,")"8@IFET:.D7(/O?;%!"JMA0>]+$*TO0R0D\6AD$!4* MT=;3=5%0C$DYC]*_XZA0.P.UJ"\&F,`V9%#)@>"%`9R0G(J+(RZ/J$)0Y\`G M*S_A-/UKEG_+[G!4YAF.+\MR+>S#6GE0IA$"2R03ADTF79+$PC M1#5/?Z6JJ-%%7/DOX4CUMSQ=9U54;%@>[N'^FT;.+XD4,/OD&0@!(HT"""FR'`I=C[J=Q=JV7"$N%D_ MI,E\EN;1<#->(>.7#!)X?2IT!``1042EH`$71$PRX!BSS1K+SL;+ZW7%WA(*Z,.MHA]^#XPHYO^\S(9[+I MC$;6]UZ<$NYP/TX0!,$D$SKEOER]_JZWYYA*>-;0W0`[SG0DPS!&@"KG2RL& MD"U#;":NL+V:O3-E#Z\;7"]F219E\X3T@+Q,-$$(;JI!WCJP*(STR0.-7G#N MC0`[)&.K2F/S6F74:*.?&WT@<5F3LL15::#A4,AK+GLIP%[R^IX$&!))80DG M$4P($A7J_0$K1@BR_HFA@"OR8R`(C"9R=*I#"4BLF4;ETR2+Z3_TWLESE-)@ MYDDUC8IB0^;X[%%#1=DM=;U>\G`I3N^ZAXTB&-:YH!582)18!G#V1T<=!B$G M\WF^)FAN\1P39`\I_HJKNN>H^J!6Q:M3LP#?\VT:>3!DLP`I>6:#J:"MS@G* M<(6B-,V_T8=$T2(O4)RO'ZK%.D51(Y\O_OW]]R=_>/\'QM!__\/)[S^^.T&D M1"L\IW>14E\\4*OBF`]/16R?E]'T,#MOX<@$03#1!TZR0MZ M5!;5PD"\6W/)Z#YZX;.`)H]$@DNCG[-5#G']S*Y`LNMD>DTPW'."*R:HJE]S M)-J@IG_7U1,N>G-81?%E@EZ31RB!]C)'"%)@^*.$)MP"IX*@2&+#CX#4,+(B M'"&JSCO/YFI3W16E1A#$Q:/R12+B$`T[$':J(%Z0DA3&Z@FICAX8+^0`5GC= M+'DA`Q@D^K7OK9&"-*^U?2[R4G4'52/ODVA&V%UV*87!4,J$4/-*7B/>?Y`, M!KFDK]WHV*53"/[RD))?:FDP!#-"M'MV"`:ME`Y81RV3$HAA4DDQO0:L^9@5 M5OG(&-&1$3U2.1A4Z[QU>XY7!9XG[%(U^3O%["@TBR=+&EWZ3_:YLNCJ;<$] MF?>\0[O72AGLYN[%-AC/N^<"B7ZZ+#^A[I/,W5]ADX*N>1B]2C>#'C'I!N*\ M.^!MUS9'XKBW2'4+FA-$Y&C,AXJ-,,AGV(3\2ABPRPYR5Q_0)K)8+(=]Y*VR M5\(^X^(A+[&.LJ[`CW%3VI2Z8<^90GK8`Q;)A2$128M0PB4J#RR2 ML?=^LY9%4DF?_-%`[3)'(@:&,VILIKSBW?D1/.;T$Z9/TZ@LDT6"8WM&&2V$ M8IIET50,-*B#9*8=9L=,^#!(.\VS9TSPT"?+\8,A4%LE[/4FE!9P[^J35!(, MP;3PA'G[5I@_]GG:!$["H-%5GCW>XV)IYI!4TNLB4`VUM_H3Q49/`JGR:46T&9&`T,=VYAYZRFXW5P\\23?NC5I/T?LAVN`V#;H'B^UF MO_U>E$PG$)G4\!6\$A7@>"<+E,+N9^N4X)&LXVR-)W&H&47%^*Y>,=K426O$!$`:EU&L+(\'L5&&L#?7DL]&#%MKB@/DH5X-2U^WB MY@$,H-8#)]@YF67@`N0QO7M'_Q^5/'-SM*Z>\B+Y)X[_B#Y^./G^?W\\^?CQ(PNB^O#AY"/YG^_> M?T0)?<\D9I_FVU3/0',P\0!X(QFEDI[S+ZF@#K(O#<7`L%*-39)YJ;Z8P$3_ MB+J',G>XH)%[$Y&Q[Z5$)9]2*KX[(EY.XI@EBXW2FRB)+[-IM$K(C%,5#:*2 M]AIAHX?]F[DS4J-3"TM,>JW]%IE\;@2,A?`INTJW1S M18@:@4BG@JX@VU`<(LD4&/7D$G9:@)*,O:YL3;!&.BBY^I"UQ.*B<$G5PV=% M*+Y+!Y1,ZB+W'[]*PA2D\I[9.!!LA=YBE$P3!.CV_(-"Z-MN\$0WL1^!8_XVRMC!G> M?NWW]+\/JG_&S[\#0X@!(.&""JY0+0*CQ:=Y65TO:DC*E7=/QN].A@1>?^NB M(P"&!3)4XN9$R2[/@:(#>ZG@IL@7RMB@GH1/*DB@=8G0^1K6.;D(;,@$)H&X M"!`:X`P744I3],?+)$OH($6C).LL4JJ2FK2\TL6N"#T*Z57`>!<[G,*U`)RF M+.BU5N=/)/0,`,L2=KW"%%?VR.=-5^HW;J227M.`JZ'VDH"+8K":5&F`\F!5,>=[Y MAG>-$I"@Q<]1DI6T+^#R.KMXH5UHG91/=)5WO:#)$E2^W*SG==2T+49OW#0I M@>&=+5)AAD;T4)[QK&!]/1CT8WWC:Y[EC?_6S]34XM[=FP:TX-@DLGZH]0.G M5H8?Z>F>=@#5XY3[M%H&!I4NLPJ3RJGT#!*D_&X@2B'V-PY[(M!H(H$,JW>HE=+^ M^Y02LLA_013,HDF/3SQ-SY^3DJ;!??W`!;]CUV/@L>HKKHP;BP,9KRG_9/!Z MN?VZ`K`\FPR:["BTYW]@L**Y@MU$;YY%93(G;O8\2=>5,K3,J.63.99%Z'+) MH`+&%]GA'%*MT6H&.C*^HB8VG%I!I^B!&F)'(C$W!8.-/^'D\8F@F3R3*<$C M_KI>/N#B>L%0=R*;[$@ZUIA/[NY6X"ZEQUD"P_2=X`\[0&,,U=9Z["]1QQ[< MKM!&3=W3F[F*6AL*^"Q9`A-PQ0JBIBLEBX'K?:1Z5T^>*UX,B-)\IC47%'I MYM4:G,-6.(M2FIH`2"^U#)0/'!IO%0P?-OS=EBB6L>\U2YKP=B!LH2SG]T?. MUP4!?\,*S2[5?<7?V#=J-V^EZSW#E&UQ!*]D4@0T/MBC%?8AR9F MU!QH/O(^-I*0@C(`1BH*9$')@29T3LKAVI)R7\XR*1\31KGW'VK"7=Y]OM3V M(QI_T@\_&11\E`4?U-NA:)1_(]2#DW`\YB$3#Q!VY$8^WF%V8I_:1&CZF0IG MXI]*'S0!#:`M&!C0#3:>^7K1O_'IV@'5=D)STJJ85HY1900T.VV0ZX;KP97> M$,YR#QPU&0I-4KN"VKG/HZ2I%70'GMJX5#@GSGYWR'33?#DNV8$S%3BVGB$V?TU5K@1Y)'MZ]:'`]6(:E4^S-/]FNHFE5PER M=J,!+SW%D.9R/07'&/(<(S:RH(-AW=$*&!*/ABYD8]BRN7N7-7M$6Q/',2WS.UVP M><]7"N](P@$G\3_6=0SU?7Z+:7,E*>X5Z3[?C[,YS$_Y?0GJ<)75?T9J_[\# MQJ4=L'#B`U;M3Z$J1^V/(:$STJ_IA\Q-OEZ3WT-)]IVSE_0<<7`6$:#3?$G# MUMF%"MW<6B+L/?9`"5A8K@B28/BKA2=]JQ1U!6'0YQRO"CQ/&"*:9V69%U7R M3QV'M!H^B60!O"#2Y+6FJ#<27.D(6]B2?ROV@B[`Q- M"-LK_F1>YPD]&(QM;W[.\H)E$I@23YA4O(0/DSH"=]5XUIMH MH[DP:Z$7UF$IBJ'W6`.EX'1S1:H<)5=<###GBC59M6^7)BX5(:@&9YZB,$;R M#?1@\T\.5D)!*M@.FS`H:'_^OW,``=3(CMTB.L#E#7+#+8LBF-,SROJ($K59 M$%$$[(1245:>M&T/04I:0P"H;%%0"TIKK(#QNJ.AFX*46@O@CM_)=*:.8)C, M?ULG!9ZMBRRIU@7-]SY+7NA?RCU!.UVO>X,NQ>GM$=HH0CM8<0$MK*X)GJ>( M+JOS!<)$>P4G2;I]/]RY(T/UL+MYUJ.8+*AQ&R<+2>M/CV2R,$NR*)OO8;*@ M-02`RA8%M:"TQ@KTR8(9NFFRT%J`-UDH\CG&,ASO;A*,DS^X0=6 MZN,M&UW/!XGVQ1D<*)H5P1#5!>V0FUMY.DU(:98P\B\_:(3'R:]YA0W;J&KQ M4,R3@5:1K2L+DE\2@)(S:R;.G=U#7A3Y-^KLUEF,"Y11`]!W3[NEO,4IG:;? M1(73+JK.1-C=5'/A]+NJ:GTPC!T!6L_B@JL0WA;59LOI$BZI58."HPM5JT(8 MR%UG`K">H7UW"IRO MJJPBDRSF'V#RI2RCS*[&0G'9O<`J9MM;`LES9_CZ2409I6QUM6ISS91P4FO* MR\VS+;J3NZ<7GL>28I@IVU$"SDX1J1T1YSR7)B`6VN^Y[;QI!W4W=;==U*,X M&%#C5AX,K&H3Z&&#%NW^*;3#`5I8,CC0?V@RIF?2SVA$&U\'?TK(OQFX8^LS_P]@<@<]IPN&52"L]; MW:&57@-:5A%'>G\-Q(9/HIB0UP]RT/JT%9]19AOB+A!%Y++ MX<`*/7G(QMYC'!"WKU2IER>2BM,D_=YDM M\F+)TSP8<@/::GM-X>)6I%Y.%SM5,"M"-[Q"UI>.-CI/RGF:ES2FK)=6$'7L M'>A*%ELE1$F=T_?OI&_,\D+!/!L%;]>QK("WE[&TTL$I90U1.IF@2BAF6JAZ MPHBJTEO+,)QJ!:#2EZI;J>#L,4)3/'E.)*%0A+_D M3E$KR]85\4L+$5R?$-OO`5%!`"62@(O`H$`S@'XE#4+^W`:PTFAK8<]J.UY: MK(9W,^M[O;R/2AC.]7>Q"8;2>RJ(,`^;/^%XS7?ELSP[95M!A]CG5,V_MB<( M_'&%RVR:9QF>TSG?3TGU9/?BT"@S_N9JXPNYG<&YVPC.W1V!#[GZ^W?O3CY^ M>%(Z&$66<;FZU]](W\`$OI-/45:G)"254N9I$CGRB/[/ZT7=QZ.T3JZ,["NS%5(_1(^Y& MWV]);N*1M;9/9CD6J.1>KRU%(5C)=TPRN$$@A9TP=C\3[7@(J=0T,)5([24=?;'J%K M<=J-05O%X-0;@]:.>`?;F\Z(JZ\2ZKO)KVBC`E2B'O>8M6`[^\A2.1CLT(,3 M3O^WTAYI8)Z+66N%(H=A[F6I`F7.Y08W$(DF2[K544_I[O/KQ2*98VV@D4G# M&WGLH+?$T8O#\#-6&(7TITRIG9;?YZC6\TH92_?CH!R82#;.R%H3,KWL?=*` M:=6AF=9=I=[GW9?==0[*1LL;M^R+T)+*K`*#3=8X]=L(Q%]U=;U3R=)Q.1H` M0#`;!^:D#9UV8S>RJOTR<#_;6-TT$O=%E)41"QPQ[5^9U7QN7-D6HKMC9=() MSD)'H&+BC^VFZ09U%<$=%*E*:+_M[V0!`C,MM_\=U,'SU=YMJJD+@Z]MI+WU M(;E6(\@M![OC4R^0&]2J!>:9U=#IYR$PSN;(MU<"< M6_ZV3JJ-Z7AR(.3U%%(*L'?8V),`0P\I+.$$APF!KU6E>5N4=O9KU0##'S0M"INCI'8UZC;+>2P7THK%WL@B& MYWLIAA#=O5V9TIP@';-M/"0S?(*8Z5-F&S7&P7ELZSHZZ]:1R9_O;!5D_]%7 MP:@.)#<))81EO\41[GBSZ[%=>S"ZQ-WZH<2_K4D1+IXMA@JUN-\,3WK0_91. M06#3,3))F3V M/K@&N>'_-3'+5MDGS=P*U.6GBRU"\7R6J2"N`\-9]6Y]V[DHO8K7S$\6X'M9G33RP5GE M`%)\+2')YLDJK?-@=@W`8-F/)5F97)15LB3K$=53"$,AGTR2`^QRIR\!ABU2 M6$-^$"%*C%8,!BEF45*PU,.=[!*7&5D7K-GRE%-?46Q+79\4XCDF6!_(?,%NQJ=3\!L5:@+>#P)5 M20=GI#5$X8H/7YJ6:*L)@U,W1;["1;6Y26D&J"RFW6%%/;H=P^S5/3_.YE2H MP1MM5KK0SA(<<0M#?/*"8S0I2PQE.XZNNK,U)ATF?\P2^V6NA9Y?WV=9C+X+ M-"@!\H1V2&5[*D0/=11AT*X->K5CFUH\2/BQ!;=4LM`1P5]-HF^ MW\8.<>T(9=3R&IML5X1>L+)>!8SCLL,IA#/76NCU55Z6WR$RY/)X%!B4F\0L MN45)(++@`3O*&;5\4LZR"%W*&53`4,X.I[!TV&KQ""@85+O#CW1V>8M7>>%Z M6&JIZ_5(WJ4XO>-Y&T4P%'1!*QS;7''U=((Y4N7`? MO?<";==EW'X+/.=I#568-=8'>#'ZL<2+=8JND@4[2H&TW](\#<23-':.=HRC MN86BUZ'8+78S'#";6NVT:EIM MGP>P^W8B-/X\SRBRZT6[E7/Q0F/2\1G.\"*I[EFN(6OO,L)B&+V-NG_ZB2YJ.VBU[7E[Z#UC7.\P$6!8P*6SP#(9.(JB1Z2E+V] MY]@O'*V%&HI'%%GE]!U,`>P+8_#K^D%CCW$?YHSR8K&@#_0]X[;OWY+I,#W[ MR>:DV&PYYLCZ,2;#4']\X>7\=[<'L!.,+H2N)[1&NZ,!M8OZAJ%UC]F:7D'X MDF3)M-?#^>UPQWZRD^TP'68/U2'O.3L8!MB%=B^-KB_5 M=M$DR]91RC,3T"G7,JD`K3>:*SN3^6_KI&1A!#P13//>=\D?H;TNZ+^T#KZN MEP^XN%ZP4[OZ6T55[\NXUSM?>ZV0WIVPO5@&TX_V6ARA(_$GB^LGBA=Y@:+M MSP3::^D\S'P3%=<%>Q`R9E'=S1FXK-DMU.#MMKB`%E^(V#XR?8)648&>6>0[ M/>HO]W'4KPAUMR7D?7Z154E5;7AJ@#K]U:`B]F+16\#[?HK>QKSO9BZXA]I? M&8;4+GMNJO`_LN,ON>.8ZI[GT_)0C9*A><<8&=O)1UMSM%,]-9UJWEB& M,5=FP^%Y\IS$.(NYNU!=Z92+>L]DJ0`K)*T7Z!]Y,5T3K$M,`S7H!:KH$2MJQ5[=:ZBK8Z%Z,:^6 MNF"(Z0A8$;Q?(EJ%*,\PFM>JAWK\LX.WO7EEQ[H1^OX>`1U1K.U#H`[*P8DW M%K'B'AUQD,Q`^M"0T(:`!_0>YWA%(/'=Y4D63Y8T0O*?D2H43R,.;S%M`U;( MYMC18==JHXX6POR`%L9HUHFOK@^.%?4@$PP4&3\`J@B&KZ6"=WXC-%W(^QQ. MR+LR_H]']=&@/M?(P:XFB%A-L2A6P9I;-3!LL\>J#M=<\W#-E,C"H""-_Z)! M>S3Z2U'NOHC7]-X2<+U,WIWOP=!$`DI("M\&W<7A0B6[.*?KHB!$-M5Q+>9K M1O$#K^P,/]*^HYM1Z$"*&?G+DLSNF!!B%T^"G:!T87\EXG:ML)6$-[4SX!RV MQ7U.7\M(K;N#QW3;O:#:9O^/AG[PHQ_CIH2+`:])M)T+UE]GV&J#\^7E"C/4,;>6%YMWU@NZM8X"CW(A96F)/5U81QK%EP.ZO`68F/``UZ@J8LSMBL&6[SI M1A(GN+NNX8YA$@EN76V!U;!L>;/?":7B7)4%*/`@&1Z`<+ZF2R6>:V&6%Q#P5W,/DLA?Y>JCG") MF4D:5$MLL@AI7%NE42_4*?%C0VZY7;N?H(Q%81^^/[!@X?UVAW$F0_2&70HO MZPQC[('K"SL4XA!=X4!=H),GOE/V;K%EU62CY8W(]D5HN6I6@4%':YS2%/[/ M30K_4LF_0%/!SQ&9^M"4BKB\SBY>Z+VU=5(^T9D0[UJR&:%1Z9>/T":&]I"' M#4@U$8N=Z2HU'L)SL_',_'G&PC3(*H0Y/\G+B#HY.+-V*Y3B-:%6GN=B.<=5 ME*0E^AH5].+ELW;.?L"N-"B(9NM"+@FG72QQZEKFAE0-<7-YL4%LU0QBI7O` M4SQP;3<"NYAWWL4 M!A&)"YQC')+13+'A7(6JA>',W"Z@!7:C:FA6@_=YZC6=)N<[K![(`=N7T2/NP1ZJ`;> M!._S9FP*%9SQVZV_DOQ1U=_ZH<((C[(2*D78JIBJ\ MU,I(<+KNBER,'(@R,CBQYW.CE-XN6M-0/X`A?H.P'TW@OE0R8-"5:MM-(@:& M7VILIN"J@PZ(UPO*[7Q=UKC*6YPL'^BJ]FRS/<%/Q#>61]KP/(BZ%V\PO-H; M",ZT75"+]ZB9?(G95BZ;8H.,YCM?D]G%Z#`^:VVO`IMQ]FI!F?J.+R* M:6/^C9#R8=/L=*`'_!2E"[H8W#-C%7[TFFW"E)-O41'3K$HI*GEFYR M??$,;;(.ZZ3NS7N.*%3K.!UT@S-Q).`A%6L+*.(FZ!)F51NA1)SW$K?M)TYD M/_YSFXLS+\LI68)O%GE!"Z'*OZ-3\.DES<"[CE$M'9R!UA"'G/N*B>]KE%": MTUA7JH8:O7HA71*Y!4O(BJKHA:VP$Y:#&`8#:X<_PS$I2BKDWE?MF)NTO)Y) MV!6A=RRA5P'#2CN<0D@'%P=%,':H1_/9DU]RI9E)-P#9[(HCH9Q>$1KQK-"* M,6Q@]ECJ8B@>%M&77:D4@&Z&`DAXIM#P2K"*WBC0QF_88)7?4VCOE13YCY\'"'M3(2@I4OA M9.2TT8=*40?LSD.TAZ8;T5JJ0OH]HS<.:[9PY2-;W+S:]/JA?J7,;I`[Z/F/ M=5,=21.-:QJ^<*?K>-?&\>_VVT?$R!_-9VV&@1(7S[AL;J5$:3E)T_P;35\] MRXOS?/U0+=9IG5)3M15UB!\*,83LOZ)DKFM_OP)U.-I["84#AT:%786*:R5Z M_8EI'77WXU>X.H_][;>R)>:/H*LI*V4/'4RP_2_2K53EDN1+9I<&FPPR0'O/ MYX)NQ^M/D?4Z07DN@Z\E;UQAF8*F]')FTP-.4(99FI`%[U.H MWM$^GIY!QLH8Q^LYN_FO?Z)GO#EH/4)7:-?>(+-U5#U!4P!A8=<5!;;M-;:H M+`G?653B>)HOZ2=,<.^4/'T$',%;6/KJ/^E:/O5,:BZ;O;O*,$ZY$W MFPHYYP7)L_*Z>A*ND>QD"5KG4135M7<,S!P5_>78A2LG]#O(%)[F695DZR1[ MK/=`28&<:D5N(#QA=04S\U2F#9R>&LC"`W6-`41TT>WA\D-OK^A?+_Y&DQ_] M%T[CL\T=+A)F9)N3!53_FE0/YC:()6S>_Q2X%/>4J6 MP$`6`U>83+/(ZOZ6EB?5+VL5LE[SENC@]G*3R`2#<],&G?BP!;U82H.0HCA. MJ#\F;.,Y'EO3FZ?;,VQJ#0;O6,%(F1(^ MBZ'/7KS7]4=!U+MC4X`5_-I`#@RG-.#D7BUZ+##/.H*I%B40G'?K!CUDQJY5 M?TFR9+E>WD0;"KL\7V-]O)BKD8">S;*`&E=GL`"&IZ-@#QE=RS!9+I0U'%<;\T<(=N'V'?F^^^/C.\S4O%[ MH7O'$$BV"P4=1?;6RO%Q?0A]9ZK_X:BHOEOU@23U#DP^-OJ.Y.P)WXT-='.Y MO[',MY#YTUBREE-+PTD#[X!5?"^EWOZ>]AY,Z6V%HY)9JI\``]%J-U%Q7?!' M8=@+9S>X8,4UMZ!*$WIK&G$K6_:FWYKL]1O>I,$>G6I3.)IZGT(47F.9@(KO M3FWS3X+H7YT"N'0N"S7/#^M5N+!N*B-D7;.=T"RV_)G$0&TFC\"2-9-<$EXW M,N"41)2A>50^U?T(;D@9?V&GD[6V.;OF;H(L>8N(`)]K'OQR,^%S7CRF<#UR M.NB#F2&/`&TS!I1YRL(2$C(;(U]`"4#HE)9,%,LDKH..;LGB,WG&\;4;@6UL M!&*P??$4%#8;@,AA:]2C2'Q2?P.#S)T)P#1:)60ERGMNG3N#/M7-%[RT*]/D M,N:)A*T=O^\RCBRF8GYG9P0,N<[CY2K- M-YB^-EH_G47^BI,"SWF'(`U8KM,J8MLAS4,)[.EV(DW#CJ'T%G4(RMWZ@6WM M\/BH4A6VX6(`1LB0JF!V\4-#;3`]PAFR[GF/ZJG(UX]DYEVK!EH"[121`V[Y MHT4I;/#4-<^C6HW\%GN-6IET921Z1=^Z7J#:$&HL MH=84.MN@VABJK<%Y3%71K,*#DP`;3X'1^L54.(UPGI3S-"\)6>[Q2W5&I@6_ M6K:+1/,8FDH-V^&]V]8&HD80LQ*B3<_699+ALIS,?ULG)8LBYT\O-^\/MIL+ M4SK-3%-66=>+RRS&#\0I4-W[?$H\14(GF4++[]D^+'X-DD[8L M.Y&'D*,QC;JV0Q!E&I5/DRRF_U"XSU%*C_'I)U0QJXJZ+]TFY:\W>9K,-^KA M9P=;L"BR>T&$O31ZE#&A25GH'QVC_,.N6>I+J&'T,S?=&;G^.PA#MKLMK9O- MLPRSK<.?DNJ)OJY[\4)7GX3Y3\M!J/I8&\`8,;H`BEU59JH[FK36$#6'J#W4 M-QBF\=O8$8K(9A)J5H'6M)9XQ9;<18:S$495ON-0"XD M/6`F$+6!.D80LX(:,VAK)TCS]ASW]:+O6$JU\[15!-:L;JB%)NVIT_G/P)V6 M@?VIK'Q?L/0]9K4H_";KX;1LI)^Y4I"9Z64V+^@V^3GF_U[E459N?8+0-@9Y M6`UD!W;82HT6:M00T^MXRA`-]97FYJBWYR:*CB.1@=4@:H!B[!I-1=)L1TZ" M]I$NZC.+JC^#7O5G#E5_!J;JIQ95/X5>]5.'JI^"J?ISBZH_AU[UYPY5?PZF MZB\LJOX">M5?.%3]!9BJGUE4_0QZU<\FRR8LO5#"OZF$H05LL94`K9 M9WFRN58>$86VRP79OAP4X/Y;;M<>K2#H]ABB-+8'48#0'GH>B88N,I7+#7OA#X31X,%;DB=/$4EOEYTS@IYA+G8&/:ZP)K)&;C0@-P" MJDW0(:Z>CW%"(QMW&==)'515=2B8$J[DT",74DFWP*94-.J.[Q<_T MIN\77#SBPA1THA.&UAI&I&*K,!7$=:!$A'3"(,[7-&GD#2Z2/.:7<"RB01SU M8;7B./#B*TV=\`]N!W%#/"*LA!(`HBUN<[_J>M'/:.'6XBHK1]3NAB*XMWYC MD(Z)VRP?3`\0"UAFA?$=7J%^%.VNQ^[0X,P0\-[.,.[:V;5&CJ?-]]?5>GUD-:I@%E>7+R0N7I&GW6@E)UD\60^+U@\)`]RUK%AE$&PS-BE-%J6-!.` M'EF(;=08;X,O:.QP_0-ME'E@TG"_N#_.C+$'EC([%$;+F'H,.1["0']#!Q2! M]ELHS5LZ](8J.P^@/T!OI-:)Y@;#$MK^"E5I?H?^?6?,!7(H1LW619;0G`^S MY(7^0V]KL`U:]KR!8@?'1@D6%QP0#QNZ546-+G,'6^V@>SZS*"F8&ZNSUHBS M+['UC"K`VLX6K]!R1+'V\;2/*6>4@1(U\)AZS2L5/0'/J1EZN.O6T.,2;A"JU4X04V09=EK5 M$\24H366XL4JG?PQ-%07IF,S$=5`C23<);I*HHCQ!T'UE5A0NS1K94#- MYX[9XBH5:T'RGU8YZ""D;[2A#*"V44)3C49`*EQ=S>`JUU"EZ&?"[FB=5NB* M:ON>!+=YHK9]4C.C$J4`5;<&G/`*W58T]`2KZPRU7D0J"+/Z+?Q)KP6".Y4. M&D/5PZQPFVH.E5&\$]C)$Y/(:EB4^N5[,!6M`2?='JU%?]+_&58AM#(@:HKG7HQ-#'YI%F+HQ>4_'O0E5_]80+ M,N"W3T=K'G-7R4)J"!-$H36H`NIJ-&DY`S5(!"*#J5R$3[Z=SN#R2Y+E12>C'YF!]*WP2<477#WEY!OZE`%[O4[>Y[S]/"`6A2BU))?% M=I1$E!1H"P1MD:`'!J69Y?,?0)U?.&FHS'">T#B[(LJ+.,FB8H,N*[RLU[[$ M.JF9E),_2'1$[[6D\GI=E169!!-`TL7:4,CS>US:M9H2F[!48Y(GJ",;J-*_ MXHJF9R2SXNK>V0AW+U<^;WN*PL[(>)W-Q[:O M1!M^^^I`.[9O:RI\^\K3*_,8IF':,UD+N^@#:N-1L*6)I"-)(NF3)O"W30'W MNC$6:N6F2*/]4)+I]URZH:K7`-^6`E#KUD,_-[JA#IZ_Y$7U&#WB7M8I?0(5 M1U5`S>>*>-B.C3X:9-[:YDOY.7C6]D,D[@Z_OG1%JDG:K5`-%8[6(F')%-K7 MCNN+^=.\K,KM&\KM#%_7+WSDQIA,3=X$5UU`1'"&[!B.6B=8")]HH;\1>Q^]6+2G2A90^QDA M*C:!B0;`QNE.'_JY5NI8-L)0?3"9FP5`#3D2N#;_W`D:9*$)M6[AH%NNU@=@ M9SC#BD`0O0:@9K,$*LR:N%KG'*4YP$6O:]U0B\PF)GV&Z1OGJ4.CV6D":CQ' MP,KH_5H?5<0/$!=RE<]'M:F-/L"6=8*M;%]FA12%_-)_5 M&&_Y^^ME+-U==D'Q_9XDMV93>Y*EJTYUWHLGZTDEZ<434$R-A2A\,-C[5]_`$E) MH$@`#8HP0)WRD#@V&NSN'QH?C>[&#__UN@B]%Q0GF$0_OCO_]NR=AZ*`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`&%%-(I-=P4HD4U:1<<7K\R!#*P(FG?! MR6#!AFB)PH2,9W3HHEC%D)RJZW$U(?STI3.LFBF[X(\;KZM)[$>)'X!6$15= M%[S=T#WY`DW\5[4--C3M9'S[2YSZ8:Y\Y>!N:-L%#^4:'%!)UPDSTEZ(^,SFO7+VSQ53(C:&]UA3:^4IM8L5LS,V%S MF3E9J]UWOC>!<2\A,;Q/`6H7VD'',SB,.R&!@9D4QI&4R*HU7:'4QV%RY\>, MP1=DS*Y$'[(J_KV8]5_L,[G!>C+IW]#E M7K>?CG?/NNP"2#OFD)O!V(F?1(5#?-/B^I5Y`=`EBM`,0[C9#`1L>FS\_T/'^@`(2!3C$N?=F+]%:?*!K#Y[V\@"@ M-7`NU6432&Z`4P[>+SC"BVPQB*+,#_._4BM=X%1GB]A-[T8\G;J8@#LPX0G5 M9A9(+^-U&:.$TN:RWM)?5$C0:XJB*9JN.V)<[Q6?0'_->C@[.SOW3KPU!?^C M'TV]@MSCZ4N>UUR')*@P&K*0#:*\-F(!,[_)^!P\T6T[W2&L.PK])Q3FW?_& M:&&DIVV8+96:!Y$D*/AV3EY.IPB?,O[9#[D@)V?G90C)G^BO?BMX>$!SS#X= MI2QL1\!Y<]-=3OG!,(@#C\1TFT?A6G?JQT%E"-3#7LH6I\O\M',2/.-P,WIF M,5GHZK+4&U%)PNN7\O#F(`RI)+$?WE!K>?T[6DE1J+4%PG#N(`X"N6T`L19D M0KM5V&_1!*CV]TZIO4E*F]J^1S$F5(0I"S94J'VG+5#_%T[JOU%N&T`,*#=3 MQM$H].<"`';:`!7_P2G%-\II0^'#+&8RCG`2^.&OR(_E@U_<'`C#=T[!H)+> MWA+\"PK#OT?D:_1(SQDD0M.;),FV04&-2[&0!HC-]TYA`]*#/8!^)F%&51BO M\L#Z1`I,K2T0D+\X"(A`;HN;U<*&']"2Q.S87@3ZR_>L`A(@+']U$!:Y%NRA MDX^2(9U2YR26'R1V6@*Q^.@@%HTRVX/@/GL*<3`*B2_R!#2T`Y_B'-1_@\`6 MIR>R6)`B8^#QF0J>C+,T3^FB1BJ?I*2$4'R/QP6A/OEO["D)N\.>MMXQ=_ M[YUXF\0D^O.01`D)\91=8GLEK5<2[SN>9G[RE$.3)2=SWU\6@PJ%:;+^S>[H M*G_]&Y?B-<(1Y0G3P4\2#/"APTCWMI7VLA47N`HI=AM9=>'JH%%QJ31*VN6, MM2\*Y1X=!$:MK57_KD"W->T+)'0#!)852>=?]I_K/S+\XH?LFG&0#OTX7M&M M1YX9+O)[P6BM.H'E$!!M85S"KHQ^3AY0@"C#3R&Z0VDIJLB.I"16O<9@I"!B MNP'0?8R6/IZ6\4]R9`1MK7J0P9!(!74#BUK\UBWVGW"(68BOTFR@Q%9]RF"T M]%3A!GSC]!G%%0D%4#4UM.I9!L,B%M$-""#:;Z=X,[YC^(*BT#GENC"8VT)8 M(6\Y8RE)_3!O:7GM(4L4IZO[T"].V'13LV0G"&KABLTVC-2N,U2]^=91@!L& M-LKB"+.\-\KM"+^RGY+/,4E$;AU)>[N>4"W5$Y!`+N&41[FR!(F;Q3(F+T6! M&1E0,@*[3M&V2*E5X`940OED<*F(['I-VT(&4T7?ESUZ.,P669X0=(6H!,$Z M?8%5^&/X1-/!@MT&_S/_O5`IXO-S1]U#!Y&9PW;;0=2U>AV?):@V6NR1X.": M.;9W/D-P:NC[_*`X^]Z1*-C'$\#30P>!&6]`VT&@K:#6(^(%Q4\D0?;'!'?P M5N(O:`O%VHR+H2W64L'=F)J!L+1'Q(SOH?7ZJ@:CE]-N(9<4/(W;/*O7>8<" M"3>OL^HZ7-(_&ZSI2N$D@I-#835SPFU[F2XYKV,6ZC``*G)DCBC8` MS>`Y??N^OLHL:V_`[FYW&T-A,G/8`*BZX>ZV66!G0(DS.I?7!!/C(FH/A<;, M$4`;&KG8;J##UZJ1X]+8$HJ(F8VZ'B(24=W#HEHT:QCZ28)G&$WA&"E[@&)G M9DO?'CN@:MS`=*?PEAP^46,H4F825?20D@OL!BA\T40Y(HTMP1%X#L`A$=41 M+*#[@CTV!!=F[F4UD8#L!/I^]-VZ6N`'I28:*+!F[@0[.BN)E>&(Z7%S@](E M*&H,1Q].;J"S`++H2$;6&8F)F(Z^'B4)D-W!Y M8`6!(S2]]N.(+GQ))4"S\@CK#D000BA:9K;E>FC!%>$&<'7IP-L`.#!F;K'V M7?`/9>.MV@:UC)R!PVO\^F0?9Z)4)9U";[&Z2_.3/YM2+Q?P4B_>-Y6^_GPL M_6)F'Q.&Y"M3^XC$5R1[2F=96"\HH`CXT.NCGX5CVNC)C965.]10DQK'N0JF M^9[Z'L5Y<37U84Y,:;7F3%LX-73B'(A%.;Q!ECZ3&/]S.TN+P:M36*U!TP%H M(ATX"E9>CQ@,U+JUU?(SG8%4E=U1@-3U-CNIM&GJ&-\15(9+;';E^=)VXM:$Z_2=4U&8+403I=HN;BZ-?&I7N"4 M5%:+K7>)&6R9>ULORD:^9#PK'QV.Q>$)SPYC" M72)L;?5&X05%F3!V8/MGJWX-A9ZK-P-5@=R8M(8DH;9=\B;<@U?:6/4\:"B\ M430WM)[7NKF/R4QX+U9I8=5MH*'Q!K'Z?KGR&45T.@]909GI`D?Y4Y#LQ=.R MQJ@(/165U8.K#J(P\=VPJLWKP(6`M^+26HTMK1Y$-3"1B-EW:\LK@11BL6H5 MQ2!35#5/[[.,H82./;NNCZU7:$9B5+2;^*\H^8(C$N>/4Q7#G^JSVDL1V?0%I<^$_N6%-LE= M4E*7SQMQ8+?(:)LIYLWA.8P13551ZO>2'AS%W@UA:[L52]N.%*'8;NSY[E"J M/!'OM+%;-%0?AT81^VY3ZQCR]77RI9_@@"KD"H=9*KS_4U+9+4FICRU0#6[8 MVB$SY\I5X,7NE3,T5VV>$+Q>)8SSEV`P:!LVQD485?.T/LIS9U+Q/%L^.Q' M-&V@T4'Y`"W,!J-]M="I*HL1OY-E!TY"*[`6+0'?J:_T5\9`+1NC%CJDT4J@6'9LTZR\5P;8EC`>I%;&HJFJD50MS:NK$C53$UG8EULO;@E2,E'U1$O?B M1LYA>QMR!:=\T+!?LP(;XUGUB-["I,1=N9%WV-JP5#JR85[=X*;JRXWDP_:F M9AHYYP,TS(3?PI!1!678WNNU.R'_]MYVS&S;0S+CO).3UG7D0+ALZT.R#H!6 MO1Q-C!O"SU[6]=!/GD(5W3AP2KGQ(TO8DVN6>#(,4O18%%N81M.@):I^F*!T(0=Q:YEHIR8R4TN?
^C86+^K,&RB#Z3^R,K!\0AY00*(`AZ@B[(1T8]=F/F7U\J&;H642`S>F MC'44+IJRZS(4)3D\LNU70V.K%Q5&,=K=P@DUY0::5XBJ/L"%XJ/I8$'B%/]3 M!JF4PNK=Q%OA"M"9*^`6RYA>>HZ2RNHMQMN!#-*=&T#;3\@W/O M:9XQU5R,Z)ITA8K_O+S>FA%SLA.IY1.($V=( MARI.BT$N@%9!8[N4BBX.!"R92\#5!=V6NI?D<\MHK-[C[`<<2!NN`G/7K!1#EZB[G[\E?L0]'0&$I$9E]P:H6T0$*G'5IM;O?Y0O M&X.-JD9G]Q*H:ZL2J,5A%..,;H>5S_S"2*%8&JN1V366`N6X`2=\8[WWK9#M MZC'[0:NOJ+X7K1!(7)2\Z>#B4-J1W;(E'5T=`E3EQBQ`5YK2,3,(_LAPC$99 M'.$TBUG=AQ%^93\)#YHP6BB@;^H_@`!$M$4]%/<27&E[&[[M6C;=C`]]A1WH M&E&^,+'_&B'M"'S%[/(:`5"5(VM$3`*$IGD)O`=Z[%^585^W.$(L^BMWPHF= MD1!:**!O&H\"`8AHB^HJLG9T"/<1W::'`FSFL`X%40]^LDL.H+65\%&CD1E^8.=4; M&@<'EON>+9=A/DWZX7J:O(EF)%[X32]S[Z9D0:FA(\&-ZW1-I1B*-\RW,CXN M:Y'\BOQX1&+`DBRA@<)@J."1IEH)6"Z7CF7<4TZ,8[HG%3O`:PVA`)DY9L&T MW/1H44U65[`HWM!BS`E1X)M`]6\FO+V%_NORN:'YM7W?D2B@/VY#$%B@2NTX M=H63("0)"V11SV_[=0O-*C54<&>_*;`+C9I:K;9NLJ*$UDTT)%&$`B;7+SA] M!E?Q:]43%%8S9\W.L&DNKJZK4.OO&-WY+!1M/+O,$A9VD%`]/&:+A1^OQK-' M/(_P#`=^E):!YJS2&@EQP#O>-J5[_N*=>%N%T?\I^F:E>M:]>WXT]^Y M+WC;3WB;;]B;%T_YX5@X;/]Q6)U(]7MY-WS:?K=U' M`LZHZ&"3C;$)'_6Q+-3R8H7E1N@S<3 MVE]W)[1->R\GL%GBX2D%[\1$C2W.'TR1:[VKC%S0UJ8ERM7/FY944.OCGX]W M.1%$-6VLX6-M>6?47DE._[_LP%OW<#2/MOQ_(7$Z9X]BUB"E14C6EGA^MFN)53*VL;:\/C7)L>58M3\&4W=Y*E9\5&5T<'*; M5J>)2^7E/4W]6%_,.(KV!B1TNE2X43G/1*V[]0-5/@)?8""$ M-D>Y0M>"UPH5.NCUNC)8L+-8N7A.R'A&SVC<`V8;DWB_:Q(%X6:3EQ)O3=OA M0&SF3E6+5$'4I:4T?PMN,!KT-NT&AD.E[JFN8JRO"OPNOEU:[B0GWBH M,53H.QQP8BY5R9$`PBXM0_P]N'5H]F'30N"X5*)9VRC)NJ7PV1*3V(\2/[_/ M:+"3#[MVPGL"5EZ%V-Z91"2/PJ+49%;?8FUF#FY\6CW8-#TH?-5W6[758]WL MN$"-NJ5]MVMI16NO:.Y`)`W8ZR:E<"$F"&Y"U,7S0O=FHV/6+Y:TPJQ]=.(Z<>RV*[&+A1:-!;=8@UPB)_4DNA".L6 MLBDT=LOR7AI6D5J@QH;"*TDLW@SF#"CL9+>1S9O,G)7Q[!8E"=*P#P"=3;MH MAJ%RLPD5W+H]Y!;<^!;'QB)J-_TYC5$LSW'=L%1N;XB/ MC'9V_<*DJT\T^5FD,9BW-N0'V M?8Q)7!0)ION*T$^2_!8IU\;T'UF2,H&N4!+$>,F'B]1V[[K=V'W4TN`VOIT^ M^WN-.:F^0[ZYQ*QEE'9PB5E\ZWB%Z>H5IO`0V_KT[TC(PML?^]T+=*@4"!)9 M?2UIMEHFR`43[GM!E,?@&4VS$!5E!SC_OG)S!B#L1QD4N`JL6XVDK)#(AA2I MMK7B0D>CZB+%HYRM)Y)'X78;J8RE-@2MVLP.\[S7S`7%4S-#-_1'T;U\4T,' M`&@>.(V*YQCGW]AU,&7V6 M$(4N481FN%A:X=;8HD>K9JI91J`#U;DW\1:3"65_D"0HCSN[Q?X3#O'F5*LS M&VOU9C4FOC7VK53F&N[7LQE[Q>$%;=3P0%UV989.%6C=%%M?TEZAU,=A M;VY=O;G=C*C@CPPG>7!I4>!G_59;4KSF-([S)^:I==QES#M`QQV+52O_*E!/ M5YT?:/)JIZIW8]?(O0)V[\?C.-?$-,]-6HND/F,F-_ M]+@*#0ZXSH[9Y':6Z6,VN?.;48>]56PB2=?U8>3NJ>:FO0"@F74W'%"[O$E] M3J+&#J`@&TDR+,RZDOA2+@/ICK6QI=43@GQD\#J52&DHD(3_XB58KY=.G`?: MZ?7RS?4Z!.MUZ(2/K)U>AV^NURNP7J\T]6HFTK2=7J_>7*_78+U>:^K53#1G M.[U>N^@HX(^8DJW#MDD/RF8TR>2>MH=9S,0%*'W3L@=N%XF$^I%O'POW2(3F M+/K'?N0;+]P=B0(P@GQCJRNM/HAU.7M=:T;#U7:?:_,9I3CPP[K?K?8`NPO.B0_G$O^HD/RPYE) M#CWZXG25Y%$.9:6TBS/MYSFVX53?N5JZ`N2B:\:+^D)S"WNINUI-TXV;EOG@,=3RZ6(\N5G<] M?`Z[6*MSE\3!VM2P%\IO8MP-YVJ5LSM_(7>OBIL[@(-X'(FQX$4P[V`=@1T` M(R<=*SR#U:UJ&:(RB*;*>`[=3GH0 M*-5.+QW'?[@U'LI'O-%4'IZEU4,/W&TM--+_<"ZQT'M,!CT+]=+1P6'X'.1A M71>U-ZV[=T`<8[Z.#HFC0\+U,_'1(7%T2!P=$D>'Q-$A<71(F)U$CM$>QVB/ M`XSVZ%]RT/4K*SV=X>29B5>\NJT.$;G8/3%6NV&GPDK.CQN1(8VR;J10E:0& M4W>Y?.5OG11/V!0/G5S1X1?-Z>2`R71$XNO7X)E5["K88?7W@R#.W[LIYA/A M"67?;JW.L)I`UAZ/Z4"AAK8K''OYNVB=P]VN5ZOS=#=H[Z-.0V"/?!SG;(UG M'*,\CP(\(816H^KW@`RN%#?V0Y_IACRY)4F"DG'4)+<`0P"=U8(/>T`(5DFO M=TY#$N4OH+"T!="FZ%8L=\1MK9H;#L\R2\L18VM>DL4 M&%2?2Y4)V_\KZ?\_'@$-T/=R"_1T(!3J2?)'98K''5$2Q'@I>6A-3F)UNZIM MX7+!W=CEW,Q`2KRR+].;FV8) M%'L<%5&7I[WF;VDQ9GGO`E-QY9%`J!P#7XR#T>O`E\-_;,AR=,OQL2'#"CX^-O1F MFCX^-O1&FN9K9VY=,I?(9]<4/]-_L^F/]]X(T&C13P]B6UIKQPUP=VH12"YQ M&EOV(*A%(J'U0QE?^F$2^U%"-\NT4\"1K/82.Y^WL/+XSAR+3!')K#B\JAT8W_02-9T.R6)`H]S7< M99(=H%8/5A>S-BBUT(_U)>\FHC^BB?\**<]5>_RPH/9RC!#26V&MRL";N>0OH? MD+>6MS(WM1L&L"ZLEJIO.1ATE',X0Z+=*-@7^+^X!/R!S_YZ".^+[$<7D'U+ M1%TX&J]',OW]($F0N#;UAUHM>,E!>-UK?O@M^CV>>(U,PAO<&(OE[S:%TQ,4 MOZ!DGX_U*=SM3E%'\Y.0%,W M16;M+?:?<)A'P'<[]!JZ[Y,SH&NE'N`P^QPS![3\[E%.TR=/`TC\OF\U:T)J MW[)H]=!'EX.&:@Q=.#=L%JGB`NQ+TO,4-'T\[DO%=\,]VSQGJ",VE&1]/*6K ME.#HK>7U;(8"=FV_^3.+CWQ``16`KO'Y=X6GM=I+0I+3VN9#_)4E^Y97_=CQ M"-=M#2H`OH/UA1YS,6:4D56EL4#B3GKNTR&M0U6Z,7]#!&KV.@M/4_MUV:<3 M5!?*Z\\PH.L976>R(,]++P^(>PR!YN[Z=%[:5VG]ACXO97?I)VC*HI'H;_*6 M0R*L"&?B0U;+-+S1<%$KNC\#Z:H0CD3).'T61@NWZJE/)^T]5.4RUD,2I3C* M<#0O/0>4>2V(FSOHT]%=7S'6#X5#?XE3MEO-BP$I0L$_U!YN*O MZ,(QNRN84MC=;B,7JHWTK.1+LYZ/Y5V,*[[7Y5WN8T*GCW1U'_IY'B&;@)>, MU$"2N%$L1L@J8U3Z*A*(T@&X-`8D"$->/#./)Q55Y38? M'$?R:C[BYE;]71HCJY*>IQ#>5!9R];.3KT1'YUQSJTZC;G1>$]ZHSA^7?@`9 MX)5V5OTQ>VFY05PWO"[Y=H]*\\#T&,I=\(*V?:CD(Y/2#2!V#G",TY+/.R0Z M[BAH>E#!!R2U&P#E'%+F<.%L8T]GG\BBY@&IAIJ47_&*SQ1M/.Y#3H28'-TD1S?)T4UR M=).X"\_137)TDSA]?#1S)768Q\<='X*.]\2)TKW=N$Z<1*:Z6QYE*=WDEEO8 M>W]5;(TS),]$TNW$JH6U.G$"]=(K3&^BR5?R*_)C=5$W<#\]1CH9Z!O&(9'$G"',=]<#]U%X_O<)W/U`M7X-TBJ0SOL4\T(N/ MA58'4-7>C"NB%?E.'`NAVG);E!5=LUG6)V;AWTD>UO;$(L/7,"E\B?MVZH(K MK&>^QVYP//HJ'7"&.>RK7&<@\R-L0&>Q:)XS_`M.GV^B*7[!T\P/MPDEZ^%V MN9JPJ9(5+5XWDK@W37VL%X/`E/!N.%%KS#%Y\JF*I2P\X^6$7.5!L^8S2[?D5!QG9&Y:NJ4A>BE,*J\ZGE**]4Y56KPXUC M3C4]HDB$N$F2;+O7KMV&B`EZX%A2R]O_.E55&>_]>!SGRIG^[(<9ND=Q+C8( M7S%Q#WQ,>GKH/^[<:S(`0Q:V[H%S22'I04&I:;\@RAYXG30TT+[F'(I=`+LY M@U]T/!8TMIH%#8-4+F?'1OO&/L?L*4%_9"SD]84+5)2X'+^ON1PW77A%'XYY M''=%5/@2QVOKW-]B_;B)N"?=1')I=6'W$EV!6,4V6VC&C1,, MQ_F0'L_PM*R@\(`"1$UF.M8#%=*'W7-..U3ANG$#5F[]7U>@R,=C67-X.B)Q M<1/%!BBK<*W>#T'[L7NTT8"WM8[<@%B<,$*5$++?%3D^B2@W0Z<#NZ<:#5#U MM>(&FF^54V/H4**!$#"SQNPNMOP+^Q>[&J2_^3]02P,$%`````@`#H6/0K`L``00E#@``!#D!``#M7>USVC@:_WPW<_^#CIF;Z\X-(4#;;;/)[N2-'-,T M9`/MMOME1]@RT=9(U)(3^._OD=^P+?WI]I*C'O\RG+GH@ MGJ"`I.4)7A!$/2^[]A#YCUU[!:QLU MFQ7$?B;,YMZGNWXB]E[*V5&K]?CX>,#X`W[DWC=Q8/%JXH;<]RR2R.H/K_K_ MZ%QT#MN==J?;1NW##ZCW%5WT;@[F#GAR@250076W=?BZU7XSZAP>=3M'A^\J M:I-8^B+1=C@_C'ZJL7^DPDJ8WWUX\SO_<7Y'OTP&[)U_^GNW;0WQ\,/W\:U\ MG+WI+KZZ9Z(C%V/'_?!E\?6;,WOL.?37WU[_ZZHSL4YO0I7'PKHG4XP`=R9. M&JE8/G8/N#=I=0X/VZTO'Z^'`5TC)#R:NY1]*R)OOW__OA74QJ0:Y7SLN;'H M;DM5C[$@B62HI27TE`F)F96AMV7"D"9^TPHK,Z2TD/1M2$IC4IODZ`2Q#B;\ MH045+=4ZFH?M9K<=D_NB.<%XEK`X6(P#T5%%`0OCC/G38D=MZ;7D8D9:0-0$ M*N)1*^%;S91E`!-4L2@T+J@IL$[U@X1A3!BV.'2I:2ON&#`LN&1*F.QQ;WI! M'.R[@,%W'[O4H<1N((F]"9&JV8H9MDBIK+CE8\8X=!`8$*(253:;4>@!4/"7 M8]54CCSNDA%8C=0'&`:*)*NJ%G0>7UEXRNQ+)JEMO(B48%\0>\!^#C[//")`3,!T M#0418T1B8+*P:_GN>CQ+4PI9HH(XSAM$_@R[JH<.[PF1(@QUML@"N]2&$AM%0E`HI>Z!O<4>>'5/)`5;"Z*'O%L]Y.A51N@/-80@ MB908.(.96N"`KJB1&^K,H7]=%OJE-,0=M)17YZ`/G/-[S"9$]-E0LD7F^+_+QS]A1(JSAL&\X9+`JFB!QRYIWA%7#2*P MGI'+;E!"8`[T>ZVA*S$HD@/?(TDH$E7#R%_.54?VJ;@/Y^5E:RZL,<:Z?9B/ M=99?#2(U;=PP,SX0:%_0Y);1S1>:`]O.!S;%6M>0GD[5#!3UXQ$?.#`U$2^, MK*'.'.!./L"AA&28D!Q%0FH8Z?3`.^+IE;0^,.?JS1'OEH_+$/"TH!I&/37# M+48>9@);J;`ZKMF\+F%&:NXZ!]<>"?/?!F5'(7,.H;ISWV5+Z:'4:J:/M^)Z<1D*OXD]U3,YNC-5(K9J?"G@D MQ`RWM@_=`MRATCJ"GX)&68Z3`KR>7"^(Q-05 M-]A3L7P@3YRK-7%F/+6M]19F[4@]2O3OV$:X#4OA:13-2U\$L3QW6OJ@)A3 M(8B,@7UB\ZBBP=QBMG\ZK`Z#8HM0:!)2-BG6T*JD3=6Q)656?$UUF=?V70!, MEG]C"47*2,,#`JF_QZLA0SB%H>)0-B=MV]5*B^+0E1 MI!2]BM3^4.LM6C%:%\0AGD=L*"_(>Z_)8\3SM997*<$S%A]@N$]*&X"[=!QB MJ?$KJ;Z#Z>:.6)Q9U*6!#Q6P7$>,&5XMJ5(";Z(QW5654I356FO,T[=U#5NQ M,@HS4EJ.(W._=S\]%AWB%P.PBLB,@9:8T`_V]S#H,*1&K8^@>.I/3QGSL1O4 MPB)@2J6>3GZB##.(6D)#`S$[[$7J4*@OI$$IC;4>[K2KW\5=;C69&2\MUZ'? M&-]WN$;Y`8L5E&9H=`2&MHM\_]O)-0_ZC&O.^*@X!&P(_7`U$E#4/7B6R,J MN_>(<]*@8D*;\1M0?X!K!_.I&Y,HT26/@`5HYJ,1*8Y%8,_2I&B/E($0/B/! MF4UV5@(>XS^GJMY&_526A]ZSJ9:[#/ MY.KY4LM6'8:NLZ[#V=[V3/Y>)$K2[D:OK+66SZQ%W_-/L1V#X]R3B&DONI4] MT1<^+GC-K4!4"8OZUHSYFJJHV>XTN^V#N;"7EJYCQ#(,ZQD1\VU@1.E#@08K M"GG4A^:2N:K^TE<'R_07,K:(*T5<\D1K]&<&-S6*S24M*<-R&C M:BKO55-IOWVB,9L9LLJ*Z*G&,%[8W'1A:&LX:44 M+VY_>-EBJ.;`K-E%%3MB;3#+!<%DA487UN^:[:-'7FI[NO[%;<]>@\S:;:A[ M<9O+'I$^!9D>MF3L0S5:''V*?5K?QY`"I,"(L`47@WQB7PB?V!>^DGD;Z`[> MH5?#3';HB9U=FVL--\.ZS_EC$CL+9[/_^$]]M3IR)H! M*&';%.A`XC,#K8I5M`?.K1<=8T=O\*R&NX3W?Q/T#8.QDOFE&T"?052Q@/X9 M_K[FF(D[8A'ZH.R*W5M-MK.PJF>";S&-8/E*L-?C7GZ<7D&TOF\-ID_(SH%MZK3\YCQ(C,Y9F;ZJ=KT&^ZT)"Q MC*W@G+FDKC5;4_4.-MCL;?LDY!I"E2AW`9OB*^MYB%91[1Q2AIOX9L#68=@% MW,P7V?/85:'<.?Q*[NF;,5R7:1=PO"/JORV#C;@W(5[P*,!"\VL%S2ZXH98> ML#U4O]0>_0&[ZM:`*N$P?S(9&C!P[JCX9O#R:2)V(0C)8Q06V"^"0TOEB=HO M2P+SLA3A6F7$@VVT7(A@99V\&1S&X`/C$+)6QW-QKE#U+;2MB<7,ZMX+^B"9>PT-=/+I%[@T<`QYB.1LMPKESF[E3>_SEZU#J_@37D.1+^/. MP/F,P11?1'_B(^X(G8YAO66?+98I<)`ELHZNQ;>K+7J$(__0J3E/<^)GCC+58JF/_+$-7P9\7S3QBT2C6T2'!"J*-V^_S8K><+:$I MJOW#OXD+;6\(AL%>(I/HO",30`NF6S%P?O5Q,!'#"!1$.8["]L3]UV;NXU9X M;0<^_@=02P$"'@,4````"``.A8]"(4UH7*10```5(@0`$0`8```````!```` MI($`````:7-G:2TR,#$R,3(S,2YX;6Q55`4``[QE;%%U>`L``00E#@``!#D! M``!02P$"'@,4````"``.A8]"NL&UL550%``.\96Q1=7@+``$$)0X```0Y M`0``4$L!`AX#%`````@`#H6/0CIJY>`A$0``P0P!`!4`&````````0```*2! M`Q0````(``Z%CT):5?T;%#D``+DN`P`5`!@```````$```"D M@>-R``!I`L``00E#@`` M!#D!``!02P$"'@,4````"``.A8]"W#\6.O\F``!!C`(`%0`8```````!```` MI(%&K```:7-G:2TR,#$R,3(S,5]P&UL550%``.\96Q1=7@+``$$)0X` M``0Y`0``4$L!`AX#%`````@`#H6/0K'-D550%``.\96Q1=7@+``$$)0X```0Y 9`0``4$L%!@`````&``8`&@(``/??```````` ` end XML 24 R9.htm IDEA: XBRL DOCUMENT v2.4.0.6

Notes Payable - Related Parties
12 Months Ended

Dec. 31, 2012

Debt Disclosure [Abstract]

Notes Payable - Related Parties

Notes 3 – Notes Payable – Related Parties

December 31,

2012 2011

Notes payable (f) $ - $ 17,450

Notes payable (g) - 50,600

- 68,500

Less current portion - (17,450 )

Total long-term debt $ - $ 50,600

(f) The related party note was due on demand and required interest at a rate of 8% per annum. This loan was converted to common stock in 2012.

(g) The related party note required interest at a rate of 6% per annum and was due on May 26, 2013. This loan was partially repaid with the balance forgiven in 2012.

Interest expense on notes payable to related parties for the years ended December 31, 2012 and 2011 was 3,484 and $22,646 respectively.

X

- Details

Name: us-gaap_DebtDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for mortgage notes payable.

+ References

No definition available.

+ Details

Name: us-gaap_MortgageNotesPayableDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

EXCEL 25 Financial_Report.xls IDEA: XBRL DOCUMENT begin 644 Financial_Report.xls M[[N_34E-12U697)S:6]N.B`Q+C`-"E@M1&]C=6UE;G0M5'EP93H@5V]R:V)O M;VL-"D-O;G1E;G0M5'EP93H@;75L=&EP87)T+W)E;&%T960[(&)O=6YD87)Y M/2(M+2TM/5].97AT4&%R=%\Q,&4P-#8V,U]B86(X7S1A,C5?.&,V9%\X-V,Y M-V8U,3AC,S0B#0H-"E1H:7,@9&]C=6UE;G0@:7,@82!3:6YG;&4@1FEL92!7 M96(@4&%G92P@86QS;R!K;F]W;B!A'!L;W)E&UL;G,Z=CTS1")U&UL;G,Z;STS1")U&UL/@T*(#QX.D5X8V5L5V]R:V)O;VL^#0H@(#QX M.D5X8V5L5V]R:W-H965T5]);F9O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE M/DYO=&5S7U!A>6%B;&5?4F5L871E9%]087)T:65S/"]X.DYA;64^#0H@("`@ M/'@Z5V]R:W-H965T4V]U#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I7;W)K#I.86UE/@T*("`@(#QX M.E=O#I%>&-E;%=O M#I.86UE/DEN8V]M95]487AE#I.86UE/@T* M("`@(#QX.E=O#I% M>&-E;%=O#I.86UE/D-A<&ET86Q?4W1O8VL\+W@Z M3F%M93X-"B`@("`\>#I7;W)K#I%>&-E;%=O M#I%>&-E;%=O#I7;W)K#I%>&-E M;%=O#I.86UE/@T* M("`@(#QX.E=O#I% M>&-E;%=O#I.86UE/DQO;F=497)M7T1E8G1?5&%B M;&5S/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U#I%>&-E;%=O#I%>&-E;%=O&5S7U1A8FQE#I. M86UE/@T*("`@(#QX.E=O#I% M>&-E;%=O#I.86UE M/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/DYA='5R95]O9E]"=7-I M;F5S30\+W@Z3F%M93X-"B`@("`\>#I7;W)K#I7;W)K#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O M#I%>&-E;%=O#I%>&-E M;%=O6%B;&5?=&]?3V9F:6-E#I%>&-E;%=O#I% M>&-E;%=O5]4#I%>&-E;%=O&5S7T1E M=&%I;'-?3F%R#I%>&-E;%=O&5S7U-C:&5D=6QE7V]F7T-O;7!O/"]X.DYA M;64^#0H@("`@/'@Z5V]R:W-H965T4V]U#I%>&-E;%=O&5S M7U-C:&5D=6QE7V]F7T1E9F5R/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T M4V]U#I%>&-E;%=O&5S7U-C:&5D=6QE7V]F7T5F9F5C/"]X M.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I!8W1I=F53:&5E=#XP/"]X.D%C=&EV95-H M965T/@T*("`\>#I0#I%>&-E;%=O7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\ M:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E M;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA'0^26YT97)N871I;VYA;"!3869E='D@ M1W)O=7`L($EN8RX\2!#96YT3PO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^,#`P,34Q-3(U,#QS<&%N/CPO'0^,3`M2U0\'0^1&5C(#,Q+`T*"0DR,#$R/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^9F%L2!A(%=E;&PM:VYO=VX@4V5A'0^3F\\2!A(%9O;'5N=&%R>2!&:6QE'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@("`@/'1R(&-L87-S/3-$2!&:6QE3PO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^4VUA;&QE3QS<&%N/CPO'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^,C`Q,CQS<&%N M/CPO7!E.B!T M97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE M860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT M96YT/3-$)W1E>'0O:'1M;#L@8VAA'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$3PO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^)FYBF%T:6]N/"]T9#X-"B`@("`@("`@/'1D M(&-L87-S/3-$;G5M<#XY,"PS.3@\'!E;G-E M6%B;&4@+2!3=&]C:VAO;&1E6%B;&4@+2!2 M96QA=&5D(%!A'0^)FYB'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\Q,&4P M-#8V,U]B86(X7S1A,C5?.&,V9%\X-V,Y-V8U,3AC,S0-"D-O;G1E;G0M3&]C M871I;VXZ(&9I;&4Z+R\O0SHO,3!E,#0V-C-?8F%B.%\T83(U7SAC-F1?.#=C M.3=F-3$X8S,T+U=O'0O:'1M;#L@8VAA'1I;F=U:7-H;65N=#PO=&0^ M#0H@("`@("`@(#QT9"!C;&%S3X-"CPO:'1M;#X-"@T*+2TM M+2TM/5].97AT4&%R=%\Q,&4P-#8V,U]B86(X7S1A,C5?.&,V9%\X-V,Y-V8U M,3AC,S0-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,3!E,#0V-C-? M8F%B.%\T83(U7SAC-F1?.#=C.3=F-3$X8S,T+U=O'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R M'0^)FYB'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@ M("`@/'1R(&-L87-S/3-$'0^)FYB'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S M/3-$'0^)FYB'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^)FYB'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@ M(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\ M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^)FYB'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQAF%T:6]N/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M M<#XU+#(W,CQS<&%N/CPO6%B;&4\+W1D/@T*("`@("`@("`\=&0@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^)FYB'0^)FYB'0^ M)FYB6%B M;&4\+W1D/@T*("`@("`@("`\=&0@8VQA'0^)FYB'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$65A'0^)FYB3X-"CPO:'1M M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\Q,&4P-#8V,U]B86(X7S1A,C5?.&,V M9%\X-V,Y-V8U,3AC,S0-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO M,3!E,#0V-C-?8F%B.%\T83(U7SAC-F1?.#=C.3=F-3$X8S,T+U=O'0O:'1M;#L@8VAA M6QE/3-$)VUA6QE/3-$)V9O;G0Z(#$P<'0O;F]R;6%L(%1I M;65S($YE=R!2;VUA;BP@5&EM97,L(%-E'0M M86QI9VXZ(&IU2!O9B!3:6=N:69I8V%N="!!8V-O=6YT:6YG M(%!O;&EC:65S/"]B/CPO<#X-"@T*/'`@3L@=&5X="UI;F1E;G0Z(#`N-6EN)SXF M(S$V,#L\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0O;F]R;6%L(%1I M;65S($YE=R!2;VUA;BP@5&EM97,L(%-E2<^/&(^3F%T=7)E(&]F($)U6QE/3-$)V9O;G0Z(#$P<'0O;F]R;6%L(%1I;65S($YE M=R!2;VUA;BP@5&EM97,L(%-E2<^26YT97)N871I;VYA;"!3869E='D@1W)O M=7`L#0I);F,N(&%N9"!I=',@2!A;'-O('!R;W9I9&5S('-A9F5T>2!T'0M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^ M)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T+VYO'0M86QI9VXZ(&IU&-H86YG92!!9W)E M96UE;G0F(S$T.#LI+B!4:&4@=')A;G-A8W1I;VX-"G5N9&5R('1H92!%>&-H M86YG92!!9W)E96UE;G0@=V%S(&%C8V]U;G1E9"!F;W(@87,@82!R979E28C,30V.W,@8V]M;6]N('-T;V-K(&]N($YO=F5M8F5R(#8L(#(P,3(N(%1H M:7,@0V]M<&%N>2!I6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N M+"!4:6UE'0M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[ M/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA M;BP@5&EM97,L(%-E2<^5&AE(&-O;G-O;&ED871E9"!F:6YA;F-I86P@2!'6QE/3-$)V9O;G0Z M(#$Q<'0@0V%L:6)R:2P@2&5L=F5T:6-A+"!386YS+5-E6QE/3-$)V9O;G0Z(#$P<'0O;F]R;6%L(%1I;65S($YE=R!2;VUA;BP@5&EM M97,L(%-E2<^/&(^57-E(&]F($5S=&EM871E'0M86QI9VXZ M(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\ M<"!S='EL93TS1"=F;VYT.B`Q,'!T+VYO'0M86QI M9VXZ(&IU'!E M;G-E2!F;W(@9&5B="!W:71H('-I;6EL87(-"G1E6QE/3-$)V9O;G0Z(#$P<'0O;F]R;6%L(%1I;65S($YE=R!2;VUA;BP@5&EM M97,L(%-E3L@=&5X="UI;F1E;G0Z(#`N-6EN)SXF(S$V,#L\+W`^#0H-"CQP M('-T>6QE/3-$)V9O;G0Z(#$P<'0O;F]R;6%L(%1I;65S($YE=R!2;VUA;BP@ M5&EM97,L(%-E2<^5&AE($-O;7!A;GD@8V]N65A2!E>&-E960@1F5D97)A;"!$97!O M6QE/3-$)V9O;G0Z M(#$P<'0O;F]R;6%L(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E2<^06-C M;W5N=',@2!U;F-O;&QE8W1I8FQE+B!(:7-T;W)I M8V%L(&)A9"!D96)T2!A8V-O=6YT M'0M86QI9VXZ(&IU M'0M:6YD96YT.B`P+C(U:6XG/B8C,38P.SPO<#X-"@T*/'`@ M6QE/3-$)V9O;G0Z(#$P<'0O;F]R;6%L(%1I M;65S($YE=R!2;VUA;BP@5&EM97,L(%-E'0M M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P M/@T*#0H\=&%B;&4@8V5L;'-P86-I;F<],T0P(&-E;&QP861D:6YG/3-$,"!S M='EL93TS1"=F;VYT.B`Q,'!T($-A;&EB'0M86QI9VXZ(&-E;G1E6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O M;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@5&EM M97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W9E6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SXF(S$V M,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=L:6YE+6AE:6=H=#H@,3$U)2<^ M)B,Q-C`[/"]T9#X-"B`@("`\=&0@6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N M+"!4:6UE65A6QE M/3-$)W9E2X\+W`^ M#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0O;F]R;6%L(%1I;65S($YE=R!2 M;VUA;BP@5&EM97,L(%-E6QE/3-$)V9O;G0Z(#$P<'0O;F]R;6%L(%1I;65S($YE M=R!2;VUA;BP@5&EM97,L(%-E2<^/&(^4F5V96YU92!296-O9VYI=&EO;B`\ M+V(^/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T+VYO'0M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^ M)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T+VYO'0M86QI9VXZ(&IU2!A;F0@96UEF5D(&EN('1H92!P97)I M;V0@:6X@=VAI8V@@=&AE('-E'0M86QI9VXZ(&IU'0M:6YD M96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q M,'!T+VYO'0M86QI9VXZ(&IU6QE/3-$)V9O;G0Z(#$P<'0O M;F]R;6%L(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E3L@=&5X="UI;F1E M;G0Z(#`N-6EN)SXF(S$V,#L\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P M<'0O;F]R;6%L(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E2<^5&AE($-O M;7!A;GD@86-C;W5N=',@9F]R#0II;F-O;64@=&%X97,@=7-I;F<@=&AE(&%S M"!A'!E;G-E"!R971U6QE M/3-$)V9O;G0Z(#$P<'0O;F]R;6%L(%1I;65S($YE=R!2;VUA;BP@5&EM97,L M(%-E3L@=&5X="UI;F1E;G0Z(#`N-6EN)SXF(S$V,#L\+W`^#0H-"CQP('-T M>6QE/3-$)V9O;G0Z(#$P<'0O;F]R;6%L(%1I;65S($YE=R!2;VUA;BP@5&EM M97,L(%-E2<^1&5F97)R960@=&%X(&%S"!B96YE9FET('=H:6-H(&ES(&YO="!M;W)E(&QI M:V5L>2!T:&%N(&YO="!T;R!B92!R96%L:7IE9"X-"DEN(&%S"!A"!R871E&%B;&4@:6YC;VUE(&QE=F5L&ES=&EN9PT* M8V]N=')A8W1S(&%N9"!B86-K;&]G+"!A;F0@=&AE('!R;V)A8FEL:71Y('1H M870@;W!T:6]N&5R8VES960@87,@=V5L;"!A&ES=&EN9PT*<')O M9'5C=',N(%1H92!#;VUP86YY(&9O;&QO=W,@=&AE('!R;W9I2!I;B!);F-O;64@5&%X97,N($%30R`W-#`M,3`M-3`@=VAI8V@-"G!R97-C M'!E8W1E9"!T;R!B92!T83QB/FL\+V(^96X@:6X@82!T87@@"!P;W-I=&EO;BX@5&AE($-O;7!A;GD-"G)E8V]G;FEZ97,@ M=&AE(&EM<&%C="!O9B!A;B!U;F-E"!P;W-I=&EO M;B!T86ME;B!O;B!I=',@:6YC;VUE('1A>"!R971U"!R971U2!B92!C:&%L;&5N9V5D M(&)Y('1A>&EN9PT*875T:&]R:71I97,N(%-E='1L96UE;G0@;V8@86YY(&-H M86QL96YG92!C86X@'0M M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P M/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T+VYO'0M86QI9VXZ(&IU"!M871T97)S+"!I9B!A<'!L:6-A8FQE+"!W M:6QL(&)E(')E8V]G;FEZ960@87,@:6YC;VUE('1A>"!E>'!E;G-E+B!$=7)I M;F<@=&AE('EE87)S(&5N9&5D($1E8V5M8F5R(#,Q+"`R,#$R(&%N9"`R,#$Q M#0IT:&4@0V]M<&%N>2!D:60@;F]T(&EN8W5R(&%N>2!E>'!E;G-E(')E;&%T M960@=&\@:6YT97)E6QE M/3-$)V9O;G0Z(#$P<'0O;F]R;6%L(%1I;65S($YE=R!2;VUA;BP@5&EM97,L M(%-E3L@=&5X="UI;F1E;G0Z(#`N-6EN)SXF(S$V,#L\+W`^#0H-"CQP('-T M>6QE/3-$)V9O;G0Z(#$P<'0O;F]R;6%L(%1I;65S($YE=R!2;VUA;BP@5&EM M97,L(%-E2<^/&(^16%R;FEN9W,@*$QO28C,30V.W,@8F%S:6,- M"FEN8V]M92`H;&]S2!T:&4@=V5I9VAT960@879E2!T:&4@=V5I9VAT960@879E&5R8VES92!O28C,30V.W,@;F5T(&QO'0M86QI9VXZ(&IU'0M M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT M.B`Q,'!T+VYO'0M86QI9VXZ(&IU65A2!D:60@;F]T(&AA=F4@86YY(&-O;6UO;B!S:&%R92!E M<75I=F%L96YT6QE/3-$)V9O;G0Z(#$P<'0O;F]R M;6%L(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E3L@=&5X="UI;F1E;G0Z M(#`N-6EN)SXF(S$V,#L\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0O M;F]R;6%L(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E2<^/&(^061V97)T M:7-I;F<@0V]S=',@/"]B/CPO<#X-"@T*/'`@65A2X\+W`^ M#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0O;F]R;6%L(%1I;65S($YE=R!2 M;VUA;BP@5&EM97,L(%-E6QE/3-$)V9O;G0Z(#$P<'0O;F]R;6%L(%1I;65S($YE M=R!2;VUA;BP@5&EM97,L(%-E'0M:6YD96YT.B`P+C5I;B<^ M)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T+VYO'0M86QI9VXZ(&IU2!O<&5R871E'0M86QI M9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T* M#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T+VYO'0M M86QI9VXZ(&IU65A7!E.B!T97AT+VAT M;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@ M("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$ M)W1E>'0O:'1M;#L@8VAA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@ M("`@/'1R(&-L87-S/3-$'0^/'`@6QE/3-$)V)O6QE/3-$)V9O;G0Z(#$P M<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V)O6QE/3-$)V9O;G0Z(#$P M<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$ M)V)O6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W M(%)O;6%N+"!4:6UE6QE/3-$)W=I M9'1H.B`V-"4G/CQF;VYT('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W M(%)O;6%N+"!4:6UE6%B;&4@*&$I/"]F;VYT M/CPO=&0^#0H@("`@/'1D('-T>6QE/3-$)W=I9'1H.B`R)2<^)B,Q-C`[/"]T M9#X-"B`@("`\=&0@6QE/3-$)W=I9'1H.B`Q-"4[('1E M>'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I M;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)W=I9'1H.B`Q)2<^)B,Q-C`[/"]T9#X- M"B`@("`\=&0@6QE/3-$)V9O;G0Z M(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W M(%)O;6%N+"!4:6UE6QE/3-$ M)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P M<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SX\ M9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM M97,L(%-E6QE/3-$)W9E'0M M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S M($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)V)O6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS M1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F M;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)V)O6QE/3-$)V9O;G0Z(#$P M<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W!A9&1I;F6QE/3-$)V)O6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V)O6QE/3-$)V)O6QE/3-$)V9O;G0Z(#$P<'0@ M5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@0V%L:6)R:2P@2&5L=F5T:6-A+"!386YS M+5-E6QE/3-$)W=I9'1H.B`T.'!X)SXF M(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=W:61T:#H@,C1P>"<^/&9O M;G0@6QE M/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE2!O9B`R,#$S(&%N9"!I6QE/3-$)W9E6QE/3-$)V9O;G0Z(#$P<'0@5&EM M97,@3F5W(%)O;6%N+"!4:6UE2!R97!A:60@=VET:"!T:&4@ M8F%L86YC92!C;VYV97)T960@=&\@6QE/3-$)V9O;G0Z M(#$Q<'0@0V%L:6)R:2P@2&5L=F5T:6-A+"!386YS+5-E6QE/3-$)W=I9'1H M.B`R-'!X)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2 M;VUA;BP@5&EM97,L(%-E6QE/3-$)W9E6QE/3-$ M)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE2!H87,@82!L;V%N('=H:6-H(&)E87)S(&EN=&5R97-T(&%T(&$@6QE/3-$)V9O;G0Z(#$P<'0@0V%L:6)R:2P@ M2&5L=F5T:6-A+"!386YS+5-E6QE/3-$ M)W=I9'1H.B`T.'!X)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=W M:61T:#H@,C1P>"<^/&9O;G0@6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N M+"!4:6UE6QE M/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\Q,&4P-#8V,U]B86(X M7S1A,C5?.&,V9%\X-V,Y-V8U,3AC,S0-"D-O;G1E;G0M3&]C871I;VXZ(&9I M;&4Z+R\O0SHO,3!E,#0V-C-?8F%B.%\T83(U7SAC-F1?.#=C.3=F-3$X8S,T M+U=O'0O M:'1M;#L@8VAA6%B;&4@+2!296QA=&5D(%!A'0^/'`@'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\=&%B M;&4@8V5L;'-P86-I;F<],T0P(&-E;&QP861D:6YG/3-$,"!S='EL93TS1"=F M;VYT.B`Q,'!T($-A;&EB6QE/3-$)W9E6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E'0M86QI9VXZ(&-E;G1E6QE/3-$ M)W1E>'0M86QI9VXZ(&-E;G1E6QE/3-$)W9E6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E'0M86QI9VXZ(&-E;G1E6QE/3-$)W1E M>'0M86QI9VXZ(&-E;G1E'0M86QI9VXZ(&-E;G1E6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4 M:6UE6QE/3-$ M)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W=I9'1H.B`Q)2<^/&9O;G0@6QE/3-$)W=I9'1H.B`Q)2<^)B,Q-C`[/"]T9#X\ M+W1R/@T*/'1R('-T>6QE/3-$)W9E6QE/3-$)V)O M'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F M;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)W9E6QE/3-$)W!A9&1I;F'0M86QI9VXZ M(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2 M;VUA;BP@5&EM97,L(%-E6QE/3-$)W!A9&1I;F'0M86QI9VXZ(')I M9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA M;BP@5&EM97,L(%-E6QE/3-$)W!A9&1I;F6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N M+"!4:6UE6QE/3-$)V)O M6QE/3-$)V)O6QE/3-$ M)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W=I9'1H M.B`R-'!X)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2 M;VUA;BP@5&EM97,L(%-E6QE/3-$)V9O;G0Z(#$P M<'0@0V%L:6)R:2P@2&5L=F5T:6-A+"!386YS+5-E6QE/3-$)W=I9'1H.B`T.'!X)SXF(S$V,#L\+W1D/@T*("`@(#QT M9"!S='EL93TS1"=W:61T:#H@,C1P>"<^/&9O;G0@6QE/3-$)V9O;G0Z(#$P<'0@5&EM M97,@3F5W(%)O;6%N+"!4:6UE'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T* M#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM M97,L(%-E'0O:F%V87-C3X- M"B`@("`\=&%B;&4@8VQA'1I;F=U:7-H;65N="!O9B!$96)T($1I'0^/'`@'0M M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT M.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E2<^07,@82!R97-U M;'0@;V8@=&AE($5X8VAA;F=E($%G0T*:7-S=65D(#4P,"PS,C`@&-H86YG92!F;W(@)#0W.2PS,S<@ M;V8@=F%R:6]U'1I;F=U:7-H;65N M="!O9B!D96)T('1O=&%L:6YG#0HD,S(Y+#(U-"!D=7)I;F<@,C`Q,BX\+W`^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^ M#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\Q,&4P M-#8V,U]B86(X7S1A,C5?.&,V9%\X-V,Y-V8U,3AC,S0-"D-O;G1E;G0M3&]C M871I;VXZ(&9I;&4Z+R\O0SHO,3!E,#0V-C-?8F%B.%\T83(U7SAC-F1?.#=C M.3=F-3$X8S,T+U=O'0O:'1M;#L@8VAA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T* M("`@("`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`@("`\+W1R/@T*("`@("`@/'1R M(&-L87-S/3-$'0M86QI9VXZ(&IU6%B;&4@=&\@3V9F:6-E6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O M;6%N+"!4:6UE3L@=&5X="UI;F1E;G0Z(#`N-6EN)SXF(S$V,#L\+W`^#0H-"CQP('-T M>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE3X-"CPO:'1M;#X- M"@T*+2TM+2TM/5].97AT4&%R=%\Q,&4P-#8V,U]B86(X7S1A,C5?.&,V9%\X M-V,Y-V8U,3AC,S0-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,3!E M,#0V-C-?8F%B.%\T83(U7SAC-F1?.#=C.3=F-3$X8S,T+U=O'0O:'1M;#L@8VAA6%B;&4@=&\@4W1O8VMH;VQD97)S/&)R/CPO6%B;&4@5&\@4W1O8VMH;VQD97)S/"]S=')O;F<^/"]T9#X-"B`@("`@("`@ M/'1D(&-L87-S/3-$=&5X=#X\6%B;&4@=&\@4W1O8VMH;VQD M97)S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<"!S='EL93TS M1"=M87)G:6XZ(#!P="<^/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T M(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E'0M86QI9VXZ(&IU'0M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I M;B<^)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S M($YE=R!2;VUA;BP@5&EM97,L(%-E2<^5&AE($-O;7!A;GD@65A2X\+W`^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO M=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R M=%\Q,&4P-#8V,U]B86(X7S1A,C5?.&,V9%\X-V,Y-V8U,3AC,S0-"D-O;G1E M;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,3!E,#0V-C-?8F%B.%\T83(U7SAC M-F1?.#=C.3=F-3$X8S,T+U=O'0O:'1M;#L@8VAA2!46QE/3-$)VUA6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N M+"!4:6UE2!4'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[ M/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA M;BP@5&EM97,L(%-E2<^5&AE($-O;7!A;GD@:&%S(')E:6UB=7)S960@'0M M86QI9VXZ(&IU0T*:7,@;W=E9"`D,3(L,#(S(&9O'!E;G-E3L@=&5X M="UI;F1E;G0Z(#`N-6EN)SXF(S$V,#L\+W`^#0H-"CQP('-T>6QE/3-$)V9O M;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE2!I2!H879E(&YO="!Y970@8F5E;B!G65T(')E9FQE8W1E9"!I;B!T:&4@86-C;VUP86YY:6YG(&-O;G-O;&ED M871E9"!F:6YA;F-I86P-"G-T871E;65N=',N/"]P/CQS<&%N/CPO7!E.B!T97AT+VAT;6P[ M(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@ M/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E M>'0O:'1M;#L@8VAA"!$:7-C;&]S M=7)E(%M!8G-T&5S/"]T9#X-"B`@("`@("`@/'1D(&-L M87-S/3-$=&5X=#X\<"!S='EL93TS1"=M87)G:6XZ(#!P="<^/"]P/@T*#0H\ M<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L M(%-E&5S/"]B/CPO<#X-"@T*/'`@'0M:6YD96YT.B`P+C5I;B<^)B,Q M-C`[/"]P/@T*#0H\=&%B;&4@8V5L;'-P86-I;F<],T0P(&-E;&QP861D:6YG M/3-$,"!S='EL93TS1"=F;VYT.B`Q,'!T($-A;&EB6QE/3-$)W9E6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E'0M86QI9VXZ(&-E M;G1E6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E'0M86QI9VXZ(&-E;G1E6QE/3-$ M)W!A9&1I;F6QE/3-$)W1E>'0M86QI M9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE M=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE M6QE/3-$)W9E6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N M+"!4:6UE6QE/3-$)W=I9'1H.B`R)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@'0M86QI9VXZ M(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2 M;VUA;BP@5&EM97,L(%-E6QE/3-$)W=I9'1H.B`R)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@'0M86QI9VXZ M(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2 M;VUA;BP@5&EM97,L(%-E6QE/3-$)W=I9'1H.B`Q)2<^)B,Q-C`[/"]T9#X\+W1R/@T*/'1R('-T>6QE M/3-$)W9E6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SXF(S$V,#L\+W1D/@T*("`@(#QT M9#XF(S$V,#L\+W1D/@T*("`@(#QT9#XF(S$V,#L\+W1D/@T*("`@(#QT9#XF M(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H M="<^)B,Q-C`[/"]T9#X-"B`@("`\=&0^)B,Q-C`[/"]T9#X\+W1R/@T*/'1R M('-T>6QE/3-$)W9E6QE M/3-$)W1E>'0M86QI9VXZ(')I9VAT)SXF(S$V,#L\+W1D/@T*("`@(#QT9#XF M(S$V,#L\+W1D/CPO='(^#0H\='(@6QE/3-$)W!A9&1I;F6QE/3-$ M)W1E>'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T M(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)V9O;G0Z(#$P<'0@5&EM M97,@3F5W(%)O;6%N+"!4:6UE6QE M/3-$)W!A9&1I;F6QE/3-$)V)O6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W!A9&1I;F6QE M/3-$)V)O6QE/3-$)W!A9&1I;F6QE/3-$)W9E6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@ M3F5W(%)O;6%N+"!4:6UE6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SX\9F]N="!S M='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E M6QE/3-$)W9E6QE/3-$)W1E>'0M86QI M9VXZ(')I9VAT)SXF(S$V,#L\+W1D/@T*("`@(#QT9#XF(S$V,#L\+W1D/CPO M='(^#0H\='(@6QE/3-$)W!A M9&1I;F"`H8F5N969I="D@<')O=FES:6]N/"]F;VYT/CPO=&0^#0H@("`@/'1D M('-T>6QE/3-$)W!A9&1I;F6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O M;6%N+"!4:6UE'0M M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S M($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)W!A9&1I;F6QE M/3-$)V)O6QE/3-$)V)O6QE M/3-$)W!A9&1I;F6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O M;6%N+"!4:6UE3L@=&5X="UI;F1E;G0Z(#`N-6EN)SXF(S$V,#L\+W`^#0H-"CQP('-T M>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE`T*8V]N2!F;W)W87)D(&1E<&5N9',@<')E9&]M:6YA;G1L>2!U<&]N('1H92!#;VUP M86YY)B,Q-#8['0M86QI9VXZ(&IU6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O M;6%N+"!4:6UE3L@=&5X="UI;F1E;G0Z(#(R+C5P="<^)B,Q-C`[/"]P/@T*#0H\=&%B M;&4@8V5L;'-P86-I;F<],T0P(&-E;&QP861D:6YG/3-$,"!S='EL93TS1"=F M;VYT.B`Q,'!T($-A;&EB6QE/3-$)W9E6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E'0M86QI9VXZ(&-E;G1E6QE/3-$)V)O6QE/3-$ M)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W1E>'0M M86QI9VXZ(&-E;G1E6QE/3-$ M)W9E6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SXF(S$V,#L\+W1D/@T*("`@ M(#QT9#XF(S$V,#L\+W1D/CPO='(^#0H\='(@6QE/3-$)W=I9'1H.B`Q)2<^/&9O;G0@6QE/3-$)V9O M;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W=I9'1H.B`Q)2<^/&9O M;G0@'!E;G-E'0M86QI M9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE M=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)V)O6QE/3-$)V9O;G0Z(#$P M<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V)O6QE/3-$)V)O6QE/3-$)V)O6QE/3-$)V)O'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT M.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SXF(S$V M,#L\+W1D/@T*("`@(#QT9#XF(S$V,#L\+W1D/CPO='(^#0H\='(@6QE/3-$)V)O6QE/3-$)V9O;G0Z M(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V)O6QE/3-$)W!A9&1I;F6QE/3-$)W!A9&1I;F6QE/3-$)V)O6QE/3-$ M)V)O6QE/3-$)V9O M;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE"!A6QE/3-$)W!A9&1I;F6QE/3-$)W!A9&1I;F6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE3L@=&5X="UI;F1E M;G0Z(#`N-6EN)SXF(S$V,#L\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P M<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE0T*:&%D(&9E9&5R86PL('-T871E(&%N9"!C M:71Y(&YE="!O<&5R871I;F<@;&]S2!F;W)W87)D3L@=&5X="UI;F1E;G0Z(#`N-6EN)SXF(S$V M,#L\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O M;6%N+"!4:6UE"!P'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\=&%B;&4@ M8V5L;'-P86-I;F<],T0P(&-E;&QP861D:6YG/3-$,"!S='EL93TS1"=F;VYT M.B`Q,'!T($-A;&EB6QE M/3-$)W9E6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E'0M86QI9VXZ(&-E;G1E6QE/3-$)W1E>'0M M86QI9VXZ(&-E;G1E'0M86QI9VXZ(&-E;G1E"!R871E/"]F;VYT/CPO=&0^#0H@("`@/'1D('-T>6QE/3-$)W=I9'1H M.B`R)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@6QE/3-$ M)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W=I9'1H.B`Q-"4[('1E>'0M86QI9VXZ M(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2 M;VUA;BP@5&EM97,L(%-E6QE/3-$)W=I9'1H.B`Q)2<^/&9O;G0@2!T87@@6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SX\ M9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM M97,L(%-E'!E;G-E6QE M/3-$)W1E>'0M86QI9VXZ(')I9VAT)SXF(S$V,#L\+W1D/@T*("`@(#QT9#XF M(S$V,#L\+W1D/CPO='(^#0H\='(@'!E;G-E M/"]F;VYT/CPO=&0^#0H@("`@/'1D/B8C,38P.SPO=&0^#0H@("`@/'1D/B8C M,38P.SPO=&0^#0H@("`@/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT M)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@ M5&EM97,L(%-E6QE/3-$ M)W9E'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q M,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)V)O6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N M+"!4:6UE6QE/3-$)V9O M;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V)O6QE/3-$)V)O6QE/3-$)W!A9&1I M;F6QE/3-$)V)O6QE/3-$ M)V)O'0M86QI M9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE M=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)W!A9&1I;F'0M86QI9VXZ(&IU2P-"G)E;&%T960@=&\@:6YC;VUE('1A>"!L:6%B:6QI=&EE M"!E>'!E;G-E+B!!0T*9F]R('5N8V5R=&%I;B!T87@@<&]S:71I;VYS+CPO<#X- M"@T*/'`@'0M86QI9VXZ M(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\ M<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L M(%-E2<^5&AE($-O;7!A;GD@9FEL97,@1F5D97)A;"P@3F5W#0I9;W)K('-T M871E(&%N9"!.97<@66]R:R!#:71Y(&EN8V]M92!T87@@7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\ M:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E M;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA2!;06)S=')A8W1=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@ M/'1D(&-L87-S/3-$=&5X=#X\6QE/3-$)VUA6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N M+"!4:6UE6QE/3-$)V9O;G0Z(#$P M<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$ M)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE2!U<&]N(&%T(&QE87-T('1E;B`H,3`I(&1A>7,@<')I;W(-"G=R:71T M96X@;F]T:6-E('1O('1H92!#;VUP86YY(&)E(&-O;G9E'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\ M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\<"!S M='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E M2<^5&AE($-O;7!A;GD@;&5A'!I65A2!L M96%S97,@861D:71I;VYA;"!O9F9I8V4@6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE'0M86QI9VXZ(&IU3L@=&5X="UI;F1E;G0Z(#`N-6EN)SXF(S$V,#L\+W`^#0H- M"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE M65A6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE M'0M M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P M/@T*#0H\=&%B;&4@8V5L;'-P86-I;F<],T0P(&-E;&QP861D:6YG/3-$,"!S M='EL93TS1"=F;VYT.B`Q,'!T($-A;&EB6QE/3-$)W9E6QE/3-$)V)O6QE/3-$)V9O;G0Z(#$P<'0@ M5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E6QE/3-$)V)O6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N M+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W=I9'1H.B`Q)2<^)B,Q-C`[ M/"]T9#X-"B`@("`\=&0@6QE/3-$ M)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W=I9'1H.B`R)2<^)B,Q-C`[/"]T9#X-"B`@("`\ M=&0@6QE/3-$)W=I9'1H.B`Q."4[('1E>'0M86QI9VXZ M(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2 M;VUA;BP@5&EM97,L(%-E6QE M/3-$)W=I9'1H.B`Q)2<^/&9O;G0@6QE M/3-$)W=I9'1H.B`Q)2<^)B,Q-C`[/"]T9#X\+W1R/@T*/'1R('-T>6QE/3-$ M)W9E6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SX\9F]N="!S M='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E M6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL M93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$ M)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W1E>'0M86QI M9VXZ(&-E;G1E6QE M/3-$)W!A9&1I;F6QE/3-$ M)V)O6QE/3-$)V9O M;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE M/3-$)V)O'0M86QI9VXZ(')I9VAT)SX\9F]N M="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L M(%-E6QE/3-$ M)W1E>'0M86QI9VXZ(&-E;G1E6QE/3-$ M)W1E>'0M86QI9VXZ(')I9VAT)SXF(S$V,#L\+W1D/@T*("`@(#QT9#XF(S$V M,#L\+W1D/@T*("`@(#QT9#XF(S$V,#L\+W1D/@T*("`@(#QT9#XF(S$V,#L\ M+W1D/@T*("`@(#QT9"!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H="<^)B,Q M-C`[/"]T9#X-"B`@("`\=&0^)B,Q-C`[/"]T9#X\+W1R/@T*/'1R('-T>6QE M/3-$)W9E6QE/3-$)W!A9&1I;F6QE/3-$)V)O'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT M.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)W!A9&1I;F6QE/3-$)V)O6QE/3-$)W!A9&1I;F6QE/3-$)V)O'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q M,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E'0O M:F%V87-C3X-"B`@("`\ M=&%B;&4@8VQA7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA'0M M86QI9VXZ(&IU2`S,"P-"C(P,3,@=&\@07!R:6P@,RP@,C`Q,R!T:&4@0V]M<&%N>2!S;VQD M('1O(#$R(&EN=F5S=&]R28C,30V.W,@0V]M;6]N(%-T;V-K+B!4 M:&4@&5M<'1I;VX@9G)O;2!T:&4@3L@=&5X="UI;F1E;G0Z(#`N-6EN)SXF(S$V,#L\+W`^ M#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4 M:6UE65E2!A;F0@:71S(&%F9FEL M:6%T97,N/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE M=R!2;VUA;BP@5&EM97,L(%-E3L@=&5X="UI;F1E;G0Z(#`N-6EN)SXF(S$V M,#L\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O M;6%N+"!4:6UE2!E M;G1E7!E.B!T97AT+VAT;6P[(&-H87)S M970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@ M:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M M;#L@8VAAF%T:6]N+"!#;VYS;VQI9&%T:6]N(&%N9"!0'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$6QE/3-$ M)VUA6QE/3-$)V9O;G0Z(#$P<'0@ M5&EM97,@3F5W(%)O;6%N+"!4:6UE'0M86QI M9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T* M#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM M97,L(%-E2<^26YT97)N871I;VYA;"!3869E='D@1W)O=7`L($EN8RX-"F%N M9"!I=',@2!T2!P6QE/3-$)VUA6QE/3-$)V9O M;G0Z(#$P<'0O;F]R;6%L(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E2<^ M/&(^4F5V97)S92!-97)G97(\+V(^/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT M.B`Q,'!T+VYO'0M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F M;VYT.B`Q,'!T+VYO'0M86QI9VXZ(&IU2!A8W%U:7)E9"!A M;&P@;V8@=&AE(&ES2!I2<^/&(^4')I;F-I<&QE6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4 M:6UE'0M86QI9VXZ(&IU M'0^/'`@'0M M86QI9VXZ(&IU'0M86QI9VXZ M(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\ M<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L M(%-E2<^5&AE('!R97!A'!E;G-E&%B;&4@:6YC;VUE+@T*17-T:6UA=&5S(&AA=F4@ M8F5E;B!P6QE/3-$)VUA6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4 M:6UE'0M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^ M)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`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`P+C(U:6XG/B8C,38P.SPO<#X-"@T*/'`@'0M86QI9VXZ(&IU2!I;F-L=61E6QE/3-$ M)VUA6QE/3-$)V9O;G0Z(#$P<'0O M;F]R;6%L(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E2<^/&9O;G0@'0M86QI9VXZ(&IU M'0M:6YD96YT.B`P+C(U:6XG/CQF;VYT('-T>6QE/3-$)V9O M;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0O;F]R;6%L M(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E2<^/&9O;G0@'1U3L@=&5X="UI;F1E;G0Z(#`N-6EN)SX\9F]N="!S='EL93TS1"=F M;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE M/3-$)W=I9'1H.B`R)3L@;&EN92UH96EG:'0Z(#$Q-24G/CQF;VYT('-T>6QE M/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W9E6QE/3-$)V9O;G0Z(#$P M<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E M)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@ M5&EM97,L(%-E6QE/3-$)V9O;G0Z M(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SX\9F]N="!S='EL93TS1"=F;VYT M.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N M+"!4:6UE6QE M/3-$)VQI;F4M:&5I9VAT.B`Q,34E)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q M,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E'1U6QE/3-$)V9O M;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)VQI;F4M:&5I M9VAT.B`Q,34E)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE M=R!2;VUA;BP@5&EM97,L(%-E65A6QE/3-$)W9E6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E M6QE/3-$)V9O;G0Z(#$P M<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O M;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N M+"!4:6UE65A6QE/3-$)V9O;G0Z(#$P<'0O;F]R;6%L(%1I;65S($YE M=R!2;VUA;BP@5&EM97,L(%-E'0M86QI9VXZ M(&IU'0M:6YD96YT.B`P+C5I;B<^/&9O;G0@2X\+V9O;G0^/"]P/CQS M<&%N/CPO'0^/'`@'0M86QI9VXZ(&IU'0M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F M;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E2<^4F5V96YU M92!C;VYS:7-T2!M86YA9V5R2!T6QE/3-$)VUA M6QE/3-$)V9O;G0Z(#$P<'0@5&EM M97,@3F5W(%)O;6%N+"!4:6UE3L@=&5X="UI;F1E;G0Z(#`N-6EN)SXF(S$V,#L\+W`^ M#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4 M:6UE2!A8V-O=6YT2!M971H;V0@9&5S M8W)I8F5D(&EN($9!4T(@05-#(#2!O9B!S;W5R8V5S+"!T:&4-"FUO"!L;W-S97,@=&AA="!C86X@8F4@8V%R MF5D(&%G86EN65A"!E9F9E8W1E9"!F;W(@8F]O:R!P=7)P;W-E2!W:&5N('1H92!V86QU871I;VX@8VAA;F=E(&ES(')E86QI>F5D M+CPO<#X-"@T*/'`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`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@ M3F5W(%)O;6%N+"!4:6UE'0M86QI9VXZ(&IU"!L87=S+"!O;F4@;W(@;6]R M92!P;W-I=&EO;G,@;6%Y(&)E(&-H86QL96YG960@8GD@=&%X:6YG(&%U=&AO M6QE/3-$)V9O M;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE'0M86QI9VXZ(&IU"!M871T97)S+"!I M9B!A<'!L:6-A8FQE+"!W:6QL(&)E(')E8V]G;FEZ960@87,@:6YC;VUE('1A M>"!E>'!E;G-E+B!$=7)I;F<@=&AE('EE87)S(&5N9&5D($1E8V5M8F5R(#,Q M+"`R,#$R(&%N9"`R,#$Q#0IT:&4@0V]M<&%N>2!D:60@;F]T(&EN8W5R(&%N M>2!E>'!E;G-E(')E;&%T960@=&\@:6YT97)E2<^/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I M;65S($YE=R!2;VUA;BP@5&EM97,L(%-E2<^/&(^16%R;FEN9W,@*$QO3L@=&5X="UI;F1E;G0Z(#`N M-6EN)SXF(S$V,#L\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM M97,@3F5W(%)O;6%N+"!4:6UE'0M86QI M9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T* M#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM M97,L(%-E2<^5&AE($-O;7!A;GDF(S$T-CMS(&)A2!A8V-O=6YT&5R8VES92!O9B!W87)R86YT2!W;W5L9"!H879E(&%N(&%N=&DM9&EL M=71I=F4@969F96-T(&]N('1H92!E87)N:6YG'0M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q M-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2 M;VUA;BP@5&EM97,L(%-E'0M86QI9VXZ(&IU'0M86QI9VXZ(&IU6QE/3-$)V9O;G0Z M(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE'0M86QI9VXZ(&IU'!E;G-E9`T*87,@:6YC=7)R960L(&%N9"!W97)E("0R,2PT M-S4@86YD("0Q-2PP,S$@9F]R('1H92!Y96%R6QE/3-$)V9O;G0Z(#$P<'0@ M5&EM97,@3F5W(%)O;6%N+"!4:6UE2!P=6)L M:6,-"F)U2!H87,@9&5T97)M:6YE9"!T M:&%T(&)A2<^/&(^ M4F5C;&%S3L@=&5X="UI;F1E M;G0Z(#`N-6EN)SXF(S$V,#L\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P M<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE65A7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X- M"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP M92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA6QE/3-$)VUA6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N M+"!4:6UE'0M86QI9VXZ(&-E;G1E6QE/3-$)W9E6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE M6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N M+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE M6QE/3-$ M)W1E>'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T M(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E'0M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^/"]P/CQS M<&%N/CPO7!E M.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@ M/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C M;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'`@ M6QE/3-$)V9O;G0Z(#$P<'0@0V%L:6)R:2P@2&5L=F5T:6-A M+"!386YS+5-E6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E6QE/3-$)W1E M>'0M86QI9VXZ(&-E;G1E6QE M/3-$)W9E6QE/3-$)W=I9'1H.B`Q)2<^/&9O;G0@6QE M/3-$)W=I9'1H.B`R)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@6QE/3-$)W=I9'1H.B`Q-"4[('1E>'0M86QI9VXZ(')I9VAT)SX\9F]N M="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L M(%-E6QE/3-$ M)W=I9'1H.B`Q)2<^)B,Q-C`[/"]T9#X\+W1R/@T*/'1R('-T>6QE/3-$)W9E M6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE M6QE M/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$ M)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6%B;&4@*&,I/"]F;VYT/CPO=&0^#0H@("`@/'1D/B8C,38P.SPO M=&0^#0H@("`@/'1D/B8C,38P.SPO=&0^#0H@("`@/'1D('-T>6QE/3-$)W1E M>'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I M;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)W1E>'0M86QI9VXZ M(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2 M;VUA;BP@5&EM97,L(%-E6QE/3-$)W9E6QE M/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V)O'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q M,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)W!A9&1I;F'0M86QI9VXZ M(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2 M;VUA;BP@5&EM97,L(%-E6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT M.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)W!A9&1I;F6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@ M3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE M'0M86QI9VXZ(')I M9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA M;BP@5&EM97,L(%-E'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\=&%B;&4@ M8V5L;'-P86-I;F<],T0P(&-E;&QP861D:6YG/3-$,"!S='EL93TS1"=F;VYT M.B`Q,'!T($-A;&EB6QE/3-$)W9E6QE/3-$)V9O M;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE2!H M87,@82!T97)M(&QO86X@=VET:"!A(&-O;6UE2!A;&P@87-S971S(&]F M('1H92!#;VUP86YY+B!4:&4@;&]A;B!I6QE/3-$)V9O;G0Z(#$Q<'0@ M0V%L:6)R:2P@2&5L=F5T:6-A+"!386YS+5-E6QE/3-$)W=I9'1H.B`R-'!X M)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@ M5&EM97,L(%-E6QE/3-$)V9O;G0Z(#$P<'0@0V%L:6)R:2P@2&5L=F5T:6-A+"!386YS+5-E M6QE/3-$)W=I9'1H.B`T.'!X)SXF(S$V M,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=W:61T:#H@,C1P>"<^/&9O;G0@ M6QE/3-$ M)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE65A2!G6QE M/3-$)V9O;G0Z(#$Q<'0@0V%L:6)R:2P@2&5L=F5T:6-A+"!386YS+5-E6QE M/3-$)W=I9'1H.B`R-'!X)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I M;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)W9E"<^ M)B,Q-C`[/"]T9#X-"B`@("`\=&0@6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE M2!H860@82!T97)M(&QO86X@=VAI8V@@;6%T=7)E9"!A M;F0@=V%S(&9U;&QY('-A=&ES9FEE9"!I;B!*86YU87)Y(#(P,3(N/"]F;VYT M/CPO=&0^/"]T'0M:6YD96YT.B`P+C5I;B<^/"]P/CQS<&%N/CPO7!E.B!T97AT+VAT;6P[(&-H87)S970] M(G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T M<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@ M8VAA'0^/'`@6QE/3-$)V9O;G0Z(#$P M<'0@0V%L:6)R:2P@2&5L=F5T:6-A+"!386YS+5-E6QE/3-$)W1E M>'0M86QI9VXZ(&-E;G1E6QE/3-$)W1E M>'0M86QI9VXZ(&-E;G1E6QE/3-$)W1E>'0M86QI9VXZ(&-E M;G1E6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E6QE/3-$)W9E6QE/3-$)W=I9'1H.B`Q)2<^/&9O;G0@ M6QE/3-$)W=I9'1H.B`R)2<^)B,Q-C`[/"]T M9#X-"B`@("`\=&0@6QE/3-$)W=I9'1H.B`Q-"4[('1E M>'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I M;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)W=I9'1H.B`Q)2<^)B,Q-C`[/"]T9#X\ M+W1R/@T*/'1R('-T>6QE/3-$)W9E6QE/3-$)V9O;G0Z(#$P<'0@ M5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W M(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O M;6%N+"!4:6UE6%B;&4@*&,I/"]F;VYT/CPO M=&0^#0H@("`@/'1D/B8C,38P.SPO=&0^#0H@("`@/'1D/B8C,38P.SPO=&0^ M#0H@("`@/'1D('-T>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SX\9F]N="!S M='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E M6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F M;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)W9E6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W M(%)O;6%N+"!4:6UE6QE/3-$)V)O'0M86QI9VXZ(')I9VAT)SX\ M9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM M97,L(%-E6QE/3-$)W!A M9&1I;F'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F M;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@ M3F5W(%)O;6%N+"!4:6UE'0M86QI9VXZ(')I9VAT M)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@ M5&EM97,L(%-E6QE/3-$)W!A9&1I;F6QE M/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@ M5&EM97,@3F5W(%)O;6%N+"!4:6UE'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT M.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E'0M:6YD96YT.B`P+C5I;B<^ M)B,Q-C`[/"]P/@T*#0H\=&%B;&4@8V5L;'-P86-I;F<],T0P(&-E;&QP861D M:6YG/3-$,"!S='EL93TS1"=F;VYT.B`Q,'!T($-A;&EB6QE/3-$)W9E M6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N M+"!4:6UE2!H87,@82!T97)M(&QO86X@=VET:"!A(&-O M;6UE2!A;&P@87-S971S(&]F('1H92!#;VUP86YY+B!4:&4@;&]A;B!I M6QE/3-$)V9O;G0Z(#$Q<'0@0V%L:6)R:2P@2&5L=F5T:6-A+"!386YS M+5-E6QE/3-$)W=I9'1H.B`R-'!X)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q M,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)V9O;G0Z(#$P<'0@0V%L:6)R M:2P@2&5L=F5T:6-A+"!386YS+5-E6QE M/3-$)W=I9'1H.B`T.'!X)SXF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS M1"=W:61T:#H@,C1P>"<^/&9O;G0@6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O M;6%N+"!4:6UE65A2!G6QE/3-$)V9O;G0Z(#$Q<'0@0V%L:6)R:2P@ M2&5L=F5T:6-A+"!386YS+5-E6QE/3-$)W=I9'1H.B`R-'!X)SX\9F]N="!S M='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E M6QE/3-$)W9E6QE/3-$)V9O;G0Z(#$P<'0@ M5&EM97,@3F5W(%)O;6%N+"!4:6UE2!H860@82!T97)M M(&QO86X@=VAI8V@@;6%T=7)E9"!A;F0@=V%S(&9U;&QY('-A=&ES9FEE9"!I M;B!*86YU87)Y(#(P,3(N/"]F;VYT/CPO=&0^/"]T'0M:6YD96YT.B`P+C5I;B<^/"]P/CQS M<&%N/CPO'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'`@6QE/3-$)V9O;G0Z(#$P<'0@0V%L:6)R M:2P@2&5L=F5T:6-A+"!386YS+5-E6QE/3-$)W1E>'0M86QI9VXZ M(&-E;G1E6QE/3-$)W1E>'0M86QI9VXZ M(&-E;G1E6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E6QE/3-$)W9E6QE/3-$)W=I9'1H.B`Q)2<^/&9O;G0@6QE/3-$)W=I9'1H.B`R)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@6QE/3-$)W=I9'1H.B`Q-"4[('1E>'0M86QI9VXZ(')I9VAT M)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@ M5&EM97,L(%-E'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL M93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)V)O6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@ M3F5W(%)O;6%N+"!4:6UE6QE/3-$)W1E>'0M86QI M9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE M=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT M)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@ M5&EM97,L(%-E6QE/3-$)W9E6QE/3-$)V)O6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V)O6QE M/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@5&EM M97,@3F5W(%)O;6%N+"!4:6UE'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q M,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)V)O6QE/3-$)V)O'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T* M#0H\=&%B;&4@8V5L;'-P86-I;F<],T0P(&-E;&QP861D:6YG/3-$,"!S='EL M93TS1"=F;VYT.B`Q,'!T($-A;&EB6QE/3-$)W9E6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE2!N;W1E('=A6QE/3-$)V9O;G0Z M(#$Q<'0@0V%L:6)R:2P@2&5L=F5T:6-A+"!386YS+5-E6QE/3-$)W=I9'1H M.B`R-'!X)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2 M;VUA;BP@5&EM97,L(%-E2`R-BP@,C`Q,RX@5&AI6QE/3-$)V9O;G0Z(#$P<'0@ M5&EM97,@3F5W(%)O;6%N+"!4:6UE3X-"CPO:'1M;#X-"@T* M+2TM+2TM/5].97AT4&%R=%\Q,&4P-#8V,U]B86(X7S1A,C5?.&,V9%\X-V,Y M-V8U,3AC,S0-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,3!E,#0V M-C-?8F%B.%\T83(U7SAC-F1?.#=C.3=F-3$X8S,T+U=O'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C M:&%R'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@ M("`@/'1R(&-L87-S/3-$6QE/3-$)VUA6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE&5S(&9O65A6QE/3-$)V)O6QE/3-$)V9O;G0Z(#$P M<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$ M)V)O6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W M(%)O;6%N+"!4:6UE6QE M/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SXF(S$V,#L\+W1D/@T* M("`@(#QT9#XF(S$V,#L\+W1D/CPO='(^#0H\='(@6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS M1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)W=I9'1H.B`Q)3L@8F]R9&5R+6)O='1O;3H@ M8FQA8VL@,2XU<'0@6QE M/3-$)W=I9'1H.B`Q-"4[(&)O6QE/3-$)W=I9'1H.B`Q)3L@8F]R9&5R+6)O='1O;3H@ M8FQA8VL@,2XU<'0@6QE M/3-$)W=I9'1H.B`Q-"4[(&)O6QE M/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P M<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$ M)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N M+"!4:6UE6QE/3-$)W9E6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W1E M>'0M86QI9VXZ(')I9VAT)SXF(S$V,#L\+W1D/@T*("`@(#QT9#XF(S$V,#L\ M+W1D/@T*("`@(#QT9#XF(S$V,#L\+W1D/@T*("`@(#QT9#XF(S$V,#L\+W1D M/@T*("`@(#QT9"!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H="<^)B,Q-C`[ M/"]T9#X-"B`@("`\=&0^)B,Q-C`[/"]T9#X\+W1R/@T*/'1R('-T>6QE/3-$ M)W9E6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4 M:6UE6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE M'0M86QI M9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE M=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)W!A9&1I;F6QE/3-$ M)V)O6QE/3-$)V9O M;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F M;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)V9O;G0Z M(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W1E>'0M86QI9VXZ(')I M9VAT)SXF(S$V,#L\+W1D/@T*("`@(#QT9#XF(S$V,#L\+W1D/@T*("`@(#QT M9#XF(S$V,#L\+W1D/@T*("`@(#QT9#XF(S$V,#L\+W1D/@T*("`@(#QT9"!S M='EL93TS1"=T97AT+6%L:6=N.B!R:6=H="<^)B,Q-C`[/"]T9#X-"B`@("`\ M=&0^)B,Q-C`[/"]T9#X\+W1R/@T*/'1R('-T>6QE/3-$)W9E6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V)O6QE/3-$)V)O6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@ M3F5W(%)O;6%N+"!4:6UE'0M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^/"]P M/CQS<&%N/CPO'0^/'`@6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W M(%)O;6%N+"!4:6UE28C,30V.W,-"F1E9F5R"!A'0M86QI9VXZ(&IU'0M:6YD M96YT.B`R,BXU<'0G/B8C,38P.SPO<#X-"@T*/'1A8FQE(&-E;&QS<&%C:6YG M/3-$,"!C96QL<&%D9&EN9STS1#`@6QE/3-$)V)O6QE/3-$)V9O;G0Z(#$P M<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W1E>'0M86QI9VXZ(&-E M;G1E6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SXF(S$V,#L\ M+W1D/@T*("`@(#QT9#XF(S$V,#L\+W1D/@T*("`@(#QT9#XF(S$V,#L\+W1D M/@T*("`@(#QT9#XF(S$V,#L\+W1D/@T*("`@(#QT9"!S='EL93TS1"=T97AT M+6%L:6=N.B!R:6=H="<^)B,Q-C`[/"]T9#X-"B`@("`\=&0^)B,Q-C`[/"]T M9#X\+W1R/@T*/'1R('-T>6QE/3-$)W9E6QE/3-$ M)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P M<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W=I9'1H.B`Q-"4[('1E>'0M M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S M($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)W=I9'1H.B`Q)2<^)B,Q-C`[/"]T M9#X-"B`@("`\=&0@6QE/3-$)V9O M;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@ M3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z M(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V)O'0M86QI9VXZ(')I9VAT)SXF(S$V,#L\+W1D/@T* M("`@(#QT9#XF(S$V,#L\+W1D/CPO='(^#0H\='(@6QE/3-$)W1E>'0M86QI9VXZ(')I M9VAT)SXF(S$V,#L\+W1D/@T*("`@(#QT9#XF(S$V,#L\+W1D/@T*("`@(#QT M9#XF(S$V,#L\+W1D/@T*("`@(#QT9#XF(S$V,#L\+W1D/@T*("`@(#QT9"!S M='EL93TS1"=T97AT+6%L:6=N.B!R:6=H="<^)B,Q-C`[/"]T9#X-"B`@("`\ M=&0^)B,Q-C`[/"]T9#X\+W1R/@T*/'1R('-T>6QE/3-$)W9E6QE M/3-$)W1E>'0M86QI9VXZ(')I9VAT)SXF(S$V,#L\+W1D/@T*("`@(#QT9#XF M(S$V,#L\+W1D/CPO='(^#0H\='(@6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4 M:6UE'0M86QI M9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE M=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)V)O6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4 M:6UE6QE/3-$)V9O M;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$ M)V)O6QE/3-$)V9O M;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W!A9&1I M;F'0M M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S M($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)W!A9&1I;F6QE/3-$)W!A9&1I;F6QE M/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V)O6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O M;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@5&EM M97,@3F5W(%)O;6%N+"!4:6UE'0M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^/"]P M/CQS<&%N/CPO'0^/'`@ M2!F961E"!R871E M('1O(&EN8V]M92!F6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4 M:6UE6QE/3-$)V9O;G0Z(#$P<'0@0V%L:6)R:2P@2&5L=F5T:6-A M+"!386YS+5-E6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E6QE/3-$)W1E M>'0M86QI9VXZ(&-E;G1E6QE M/3-$)W9E6QE/3-$)W=I9'1H.B`Q-"4[('1E>'0M86QI9VXZ(')I9VAT)SX\9F]N="!S M='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E M6QE/3-$)W=I9'1H M.B`Q)2<^/&9O;G0@6QE/3-$ M)W=I9'1H.B`Q)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@6QE/3-$)V9O M;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W M(%)O;6%N+"!4:6UE"!R871E M+"!N970@;V8@9F5D97)A;"!B96YE9FET/"]F;VYT/CPO=&0^#0H@("`@/'1D M/B8C,38P.SPO=&0^#0H@("`@/'1D/B8C,38P.SPO=&0^#0H@("`@/'1D('-T M>6QE/3-$)W1E>'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL93TS1"=F;VYT M.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)V9O;G0Z(#$P<'0@ M5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W9E M6QE/3-$)W1E>'0M86QI9VXZ(')I M9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA M;BP@5&EM97,L(%-E6QE/3-$)V9O;G0Z(#$P<'0@ M5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P M<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W1E>'0M M86QI9VXZ(')I9VAT)SXF(S$V,#L\+W1D/@T*("`@(#QT9#XF(S$V,#L\+W1D M/CPO='(^#0H\='(@6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V)O6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE M6QE/3-$)V)O6QE/3-$)W!A9&1I;F"!2871E/"]F;VYT/CPO=&0^ M#0H@("`@/'1D('-T>6QE/3-$)W!A9&1I;F6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@ M3F5W(%)O;6%N+"!4:6UE6QE/3-$)W!A9&1I;F6QE/3-$ M)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE'0M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^/"]P/CQS<&%N/CPO7!E.B!T97AT+VAT;6P[(&-H M87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U% M5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O M:'1M;#L@8VAA2<^36EN:6UU;2!A;FYU86P@;&5A M'0M86QI9VXZ(&-E;G1E6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E6QE/3-$ M)W1E>'0M86QI9VXZ(&-E;G1E'0M86QI9VXZ(&-E;G1E6QE/3-$)W1E>'0M86QI M9VXZ(&-E;G1E6QE/3-$)W1E>'0M86QI9VXZ(&-E;G1E6QE/3-$)W=I9'1H.B`S,R4[('1E>'0M86QI9VXZ(&-E;G1E6QE/3-$)W=I M9'1H.B`R)2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@6QE M/3-$)W=I9'1H.B`Q."4[('1E>'0M86QI9VXZ(')I9VAT)SX\9F]N="!S='EL M93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E6QE/3-$)W=I9'1H.B`Q)2<^/&9O M;G0@6QE/3-$)W=I9'1H.B`Q)2<^)B,Q M-C`[/"]T9#X-"B`@("`\=&0@6QE M/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@ M5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)W1E M>'0M86QI9VXZ(&-E;G1E6QE/3-$)W1E>'0M86QI9VXZ(')I M9VAT)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA M;BP@5&EM97,L(%-E6QE/3-$)W9E6QE/3-$ M)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z M(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P M<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V9O;G0Z(#$P<'0@ M5&EM97,@3F5W(%)O;6%N+"!4:6UE'0M86QI9VXZ(&-E;G1E'0M86QI9VXZ(')I9VAT M)SX\9F]N="!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@ M5&EM97,L(%-E6QE M/3-$)V)O6QE/3-$ M)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE6QE/3-$)V)O6QE/3-$)W9E6QE/3-$)W1E M>'0M86QI9VXZ(')I9VAT)SXF(S$V,#L\+W1D/@T*("`@(#QT9#XF(S$V,#L\ M+W1D/@T*("`@(#QT9#XF(S$V,#L\+W1D/@T*("`@(#QT9#XF(S$V,#L\+W1D M/@T*("`@(#QT9"!S='EL93TS1"=T97AT+6%L:6=N.B!R:6=H="<^)B,Q-C`[ M/"]T9#X-"B`@("`\=&0^)B,Q-C`[/"]T9#X-"B`@("`\=&0^)B,Q-C`[/"]T M9#X-"B`@("`\=&0^)B,Q-C`[/"]T9#X-"B`@("`\=&0@6QE/3-$ M)W!A9&1I;F6QE/3-$)W!A9&1I;F6QE/3-$)W!A9&1I;F6QE/3-$)W!A9&1I;F6QE/3-$ M)W!A9&1I;F6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N M+"!4:6UE3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R M=%\Q,&4P-#8V,U]B86(X7S1A,C5?.&,V9%\X-V,Y-V8U,3AC,S0-"D-O;G1E M;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,3!E,#0V-C-?8F%B.%\T83(U7SAC M-F1?.#=C.3=F-3$X8S,T+U=O'0O:'1M;#L@8VAA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S M/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S7!E M.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@ M/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C M;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA2!O9B!3:6=N:69I8V%N="!!8V-O=6YT:6YG(%!O;&EC:65S M("T@17-T:6UA=&5D(%5S969U;"!,:69E(&]F($%S'0^-2!Y96%R'0^-2!Y96%R7!E.B!T97AT+VAT;6P[ M(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@ M/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E M>'0O:'1M;#L@8VAA6%B;&4@ M02!;365M8F5R73PO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S6%B;&4@ M0R!;365M8F5R73PO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^)FYB2!O9B`R,#$S(&%N9"!I2!R97!A:60@=VET:"!T:&4@8F%L86YC92!C;VYV97)T960@ M=&\@2!S M871I2`R,#$R+CPO=&0^#0H@("`@("`\+W1R/@T* M("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5]. M97AT4&%R=%\Q,&4P-#8V,U]B86(X7S1A,C5?.&,V9%\X-V,Y-V8U,3AC,S0- M"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,3!E,#0V-C-?8F%B.%\T M83(U7SAC-F1?.#=C.3=F-3$X8S,T+U=O'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R2!D871E/"]T9#X-"B`@ M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\'0O:F%V87-C3X- M"B`@("`\=&%B;&4@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@("`@/'1R(&-L87-S/3-$3X-"CPO:'1M M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\Q,&4P-#8V,U]B86(X7S1A,C5?.&,V M9%\X-V,Y-V8U,3AC,S0-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO M,3!E,#0V-C-?8F%B.%\T83(U7SAC-F1?.#=C.3=F-3$X8S,T+U=O'0O:'1M;#L@8VAA M'0^)FYB2!N;W1E('=A2`R M-BP@,C`Q,RX@5&AI7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S M8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I M=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA7!E/3-$=&5X="]J879A6%B;&4@+2!296QA=&5D(%!A'0O:F%V87-C3X-"B`@ M("`\=&%B;&4@8VQA'1I;F=U:7-H;65N="!O9B!$96)T("A$971A M:6QS($YA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@ M/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\ M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI M(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS M1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA7!E/3-$=&5X="]J879A2!B M92!C;VYV97)T960@:6YT;R!T:&4@0V]M<&%N>28C,30V.W,@0V]M;6]N(%-T M;V-K(&%T(&$@2!C;VYS=6UM871E2!S96-U'1087)T M7S$P93`T-C8S7V)A8CA?-&$R-5\X8S9D7S@W8SDW9C4Q.&,S-`T*0V]N=&5N M="U,;V-A=&EO;CH@9FEL93HO+R]#.B\Q,&4P-#8V,U]B86(X7S1A,C5?.&,V M9%\X-V,Y-V8U,3AC,S0O5V]R:W-H965T'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA6%B;&4@ M=&\@3V9F:6-E6%B;&4@ M=&\@;V9F:6-E7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\ M:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E M;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA6%B M;&4@=&\@4W1O8VMH;VQD97)S("A$971A:6QS($YA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T* M("`@("`@/'1R(&-L87-S/3-$'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@ M(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\Q,&4P-#8V M,U]B86(X7S1A,C5?.&,V9%\X-V,Y-V8U,3AC,S0-"D-O;G1E;G0M3&]C871I M;VXZ(&9I;&4Z+R\O0SHO,3!E,#0V-C-?8F%B.%\T83(U7SAC-F1?.#=C.3=F M-3$X8S,T+U=O'0O:'1M;#L@8VAA2!C;VUP86YY(&)E:&%L9B!O9B!R M96QA=&5D('!A'1087)T7S$P93`T-C8S7V)A8CA?-&$R-5\X8S9D7S@W8SDW9C4Q.&,S-`T* M0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B\Q,&4P-#8V,U]B86(X7S1A M,C5?.&,V9%\X-V,Y-V8U,3AC,S0O5V]R:W-H965T'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA&5S("A$971A:6QS($YA2!F;W)W87)D&%B;&4@:6YC M;VUE/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#(Y.2PP,#`\ M'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T* M("`@("`@/'1R(&-L87-S/3-$'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'!E;G-E'0^)FYB2UF;W)W87)D7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S M+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE M<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA M"!$:7-C;&]S=7)E(%M!8G-T"!R871E M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XS-"XP,"4\"!R871E+"!N970@;V8@9F5D97)A;"!B96YE M9FET/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XP+C(P)3QS<&%N M/CPO'!E;G-E7!E.B!T97AT+VAT;6P[(&-H87)S M970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@ M:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M M;#L@8VAA'0O:F%V M87-C3X-"B`@("`\=&%B M;&4@8VQA'0O:F%V M87-C3X-"B`@("`\=&%B M;&4@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@ M("`@/'1R(&-L87-S/3-$'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\ M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'!E;G-E/"]T9#X-"B`@("`@ M("`@/'1D(&-L87-S/3-$;G5M<#XD(#(L-#@V+#4R,#QS<&%N/CPO'0O:F%V87-C3X-"B`@ M("`\=&%B;&4@8VQA'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T* M("`@("`@/'1R(&-L87-S/3-$'!I'0^36%R(#,P+`T*"0DR,#$W/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D M>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\Q,&4P-#8V,U]B86(X M7S1A,C5?.&,V9%\X-V,Y-V8U,3AC,S0-"D-O;G1E;G0M3&]C871I;VXZ(&9I M;&4Z+R\O0SHO,3!E,#0V-C-?8F%B.%\T83(U7SAC-F1?.#=C.3=F-3$X8S,T M+U=O&UL#0I#;VYT96YT+51R86YS9F5R+45N M8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O M:'1M;#L@8VAA&UL;G,Z;STS1")U M&UL/@T*+2TM+2TM/5]. M97AT4&%R=%\Q,&4P-#8V,U]B86(X7S1A,C5?.&,V9%\X-V,Y-V8U,3AC,S0M #+0T* ` end XML 26 R43.htm IDEA: XBRL DOCUMENT v2.4.0.6

Operating Leases (Details Narrative) (USD $)
0 Months Ended 12 Months Ended

Mar. 30, 2013

Dec. 31, 2012

Dec. 31, 2011

Lease for additional office space on a month-to-month basis $ 2,000

Rent expense relating to operating lease $ 195,260 $ 138,715

Lease agreement expiring date Mar. 30, 2017

Office Equipment One [Member]

Lease agreement expiring date Dec. 31, 2015

Office Equipment Two [Member]

Lease agreement expiring date Apr. 23, 2017

Office Space [Member]

Lease agreement expiring date Aug. 31, 2015

X

- Definition

Rental expense incurred for leased assets including furniture and equipment which has not been recognized in costs and expenses applicable to sales and revenues; for example, cost of goods sold or other operating costs and expenses.

+ References

No definition available.

+ Details

Name: us-gaap_LeaseAndRentalExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Date which lease or group of leases is set to expire, in CCYY-MM-DD format.

+ References

No definition available.

+ Details

Name: us-gaap_LeaseExpirationDate1

Namespace Prefix: us-gaap_

Data Type: xbrli:dateItemType

Balance Type: na

Period Type: duration

X

- Definition

Rental expense for the reporting period incurred under operating leases, including minimum and any contingent rent expense, net of related sublease income.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6453985&loc=d3e41499-112717

+ Details

Name: us-gaap_OperatingLeasesRentExpenseNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 27 R29.htm IDEA: XBRL DOCUMENT v2.4.0.6

Long-Term Debt - Schedule of Long Term Debt (Details) (Parenthetical)
12 Months Ended 12 Months Ended 12 Months Ended 12 Months Ended

Oct. 26, 2012

Dec. 31, 2012

Notes Payable A [Member]

Dec. 31, 2011

Notes Payable A [Member]

Dec. 31, 2012

Notes Payable B [Member]

Dec. 31, 2011

Notes Payable B [Member]

Dec. 31, 2012

Notes Payable C [Member]

Dec. 31, 2011

Notes Payable C [Member]

Dec. 31, 2012

Notes Payable D [Member]

Dec. 31, 2011

Notes Payable D [Member]

Dec. 31, 2012

Notes Payable E [Member]

Debt instrument, bearing interest rate 10.00% 11.50% 11.50% 2.00% 2.00% 6.00% 6.00% 6.00% 6.00%

Debt instrumen, maturity date May 31, 2013 Apr. 30, 2013 Sep. 30, 2013 Jan. 31, 2012

X

- Definition

Interest rate stated in the contractual debt agreement.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22(a)(1))

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

+ Details

Name: us-gaap_DebtInstrumentInterestRateStatedPercentage

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: instant

X

- Definition

Date when the debt instrument is scheduled to be fully repaid, in CCYY-MM-DD format.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22(a)(2))

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

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_DebtInstrumentMaturityDate

Namespace Prefix: us-gaap_

Data Type: xbrli:dateItemType

Balance Type: na

Period Type: duration

XML 28 R28.htm IDEA: XBRL DOCUMENT v2.4.0.6

Long-Term Debt - Schedule of Long Term Debt (Details) (USD $)

Dec. 31, 2012

Dec. 31, 2011

Long-term debt $ 307,558 $ 413,095

Less current portion (307,558) (36,696)

Total long-term debt 0 376,399

Notes Payable A [Member]

Long-term debt 285,671 ^[1] 297,415 ^[1]

Notes Payable B [Member]

Long-term debt ^[2] 39,900 ^[2]

Notes Payable C [Member]

Long-term debt ^[3] 50,000 ^[3]

Notes Payable D [Member]

Long-term debt 21,887 ^[4] 23,682 ^[4]

Notes Payable E [Member]

Long-term debt ^[5] $ 2,098 ^[5]

[1] (a) The Company has a term loan with a commercial bank bearing interest at 11.5% per annum, which matures in May of 2013 and is secured by all assets of the Company. The loan is guaranteed by certain of the Company’s stockholders.

[2] (b) The note was due on demand and required interest at a rate of 2% per annum. The loan was partially repaid with the balance converted to shares of common stock.

[3] (c) The Company had a 2 year note with a private equity group. The loan required interest at a rate of 6% per annum and was due in April of 2013. The loan was converted to common stock in 2012.

[4] (d) The Company has a loan which bears interest at a rate of 6% per annum and matures in September of 2013.

[5] (e) The Company had a term loan which matured and was fully satisfied in January 2012.

X

- Definition

Carrying amount of long-term debt, net of unamortized discount or premium, including current and noncurrent amounts. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.16)

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 16

-Article 9

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 16

-Article 7

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 20, 22

-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22)

-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

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.16)

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

+ Details

Name: us-gaap_LongTermDebt

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Carrying amount of long-term debt, net of unamortized discount or premium, scheduled to be repaid within one year or the normal operating cycle, if longer. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

+ 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 210.5-02.19,20)

-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 20

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19

-Article 5

+ Details

Name: us-gaap_LongTermDebtCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Carrying amount of long-term debt, net of unamortized discount or premium, excluding amounts to be repaid within one year or the normal operating cycle, if longer (current maturities). Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

+ 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 210.5-02.22)

-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 22

-Article 5

+ Details

Name: us-gaap_LongTermDebtNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

XML 29 R44.htm IDEA: XBRL DOCUMENT v2.4.0.6

Operating Leases - Schedule of Minimum Annual Lease Commitments (Details) (USD $)

Dec. 31, 2012

Minimum annual lease commitments December 31, 2013 $ 88,722

Minimum annual lease commitments December 31, 2014 115,272

Minimum annual lease commitments December 31, 2015 117,972

Minimum annual lease commitments December 31, 2016 104,340

Minimum annual lease commitments, total 426,306

Office Space [Member]

Minimum annual lease commitments December 31, 2013 17,172

Minimum annual lease commitments December 31, 2014 17,172

Minimum annual lease commitments December 31, 2015 17,172

Minimum annual lease commitments December 31, 2016 3,540

Minimum annual lease commitments, total 55,056

Office Equipment [Member]

Minimum annual lease commitments December 31, 2013 71,550

Minimum annual lease commitments December 31, 2014 98,100

Minimum annual lease commitments December 31, 2015 100,800

Minimum annual lease commitments December 31, 2016 100,800

Minimum annual lease commitments, total $ 372,250

X

- Definition

Amount of required minimum rental payments for leases having an initial or remaining non-cancelable letter-terms in excess of one year.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 13

-Paragraph 16

-Subparagraph b(i)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 13

-Paragraph 122

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 10

-Section 55

-Paragraph 40

-Subparagraph (Note 3)

-URI http://asc.fasb.org/extlink&oid=6584154&loc=d3e38371-112697

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 20

-Section 50

-Paragraph 2

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6453985&loc=d3e41502-112717

+ Details

Name: us-gaap_OperatingLeasesFutureMinimumPaymentsDue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Amount of required minimum rental payments maturing in the next fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 13

-Paragraph 16

-Subparagraph b(i)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 13

-Paragraph 122

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 10

-Section 55

-Paragraph 40

-Subparagraph (Note 3)

-URI http://asc.fasb.org/extlink&oid=6584154&loc=d3e38371-112697

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 20

-Section 50

-Paragraph 2

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6453985&loc=d3e41502-112717

+ Details

Name: us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Amount of required minimum rental payments maturing in the forth fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 13

-Paragraph 16

-Subparagraph b(i)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 13

-Paragraph 122

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 10

-Section 55

-Paragraph 40

-Subparagraph (Note 3)

-URI http://asc.fasb.org/extlink&oid=6584154&loc=d3e38371-112697

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 20

-Section 50

-Paragraph 2

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6453985&loc=d3e41502-112717

+ Details

Name: us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Amount of required minimum rental payments maturing in the third fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 13

-Paragraph 16

-Subparagraph b(i)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 13

-Paragraph 122

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 10

-Section 55

-Paragraph 40

-Subparagraph (Note 3)

-URI http://asc.fasb.org/extlink&oid=6584154&loc=d3e38371-112697

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 20

-Section 50

-Paragraph 2

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6453985&loc=d3e41502-112717

+ Details

Name: us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Amount of required minimum rental payments maturing in the second fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 13

-Paragraph 16

-Subparagraph b(i)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 13

-Paragraph 122

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 10

-Section 55

-Paragraph 40

-Subparagraph (Note 3)

-URI http://asc.fasb.org/extlink&oid=6584154&loc=d3e38371-112697

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 20

-Section 50

-Paragraph 2

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6453985&loc=d3e41502-112717

+ Details

Name: us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

XML 30 R30.htm IDEA: XBRL DOCUMENT v2.4.0.6

Notes Payable - Related Parties (Details Narrative) (USD $)
12 Months Ended

Dec. 31, 2012

Dec. 31, 2011

Debt Disclosure [Abstract]

Interest expenses on notes payable to related parties $ 3,484 $ 22,646

X

- Details

Name: us-gaap_DebtDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The amount of interest expense incurred during the period on a debt or other obligation to a related party.

+ References

No definition available.

+ Details

Name: us-gaap_InterestExpenseRelatedParty

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 31 R31.htm IDEA: XBRL DOCUMENT v2.4.0.6

Notes Payable - Related Parties - Schedule of Long-term Debt Instruments (Details) (USD $)

Dec. 31, 2012

Dec. 31, 2011

Long-term debt $ 68,500

Less current portion (17,450)

Total long-term debt 50,600

Notes Payable F [Member]

Long-term debt ^[1] 17,450 ^[1]

Notes Payable G [Member]

Long-term debt ^[2] $ 50,600 ^[2]

[1] (f) The related party note was due on demand and required interest at a rate of 8% per annum. This loan was converted to common stock in 2012.

[2] (g) The related party note required interest at a rate of 6% per annum and was due on May 26, 2013. This loan was partially repaid with the balance forgiven in 2012.

X

- Definition

The amount for notes payable (written promise to pay), due to related parties. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19

-Subparagraph a

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k)(1))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19(a)(5))

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

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

-Subparagraph 1

-Article 4

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 2

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_NotesPayableRelatedPartiesClassifiedCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The amount for notes payable (written promise to pay), due to related parties.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 2

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.17)

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k)(1))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 17

-Article 7

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (d)

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

-Subparagraph 1

-Article 4

+ Details

Name: us-gaap_NotesPayableRelatedPartiesCurrentAndNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The amount for notes payable (written promise to pay), payable to related parties, which are due after one year (or one business cycle).

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 2

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.23)

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

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k)(1))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 23

-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (d)

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

-Subparagraph 1

-Article 4

+ Details

Name: us-gaap_NotesPayableRelatedPartiesNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

XML 32 R8.htm IDEA: XBRL DOCUMENT v2.4.0.6

Long-Term Debt
12 Months Ended

Dec. 31, 2012

Debt Disclosure [Abstract]

Long-Term Debt

Note 2 – Long-term Debt

December 31,

2012 2011

Notes payable (a) $ 285,671 $ 297,415

Notes payable (b) - 39,900

Notes payable (c) - 50,000

Notes payable (d) 21,887 23,682

Notes payable (e) - 2,098

307,558 413,095

Less current portion (307,558 ) (36,696 )

Total long-term debt $ 0 $ 376,399

(a) The Company has a term loan with a commercial bank bearing interest at 11.5% per annum, which matures in May of 2013 and is secured by all assets of the Company. The loan is guaranteed by certain of the Company’s stockholders.

(b) The note was due on demand and required interest at a rate of 2% per annum. The loan was partially repaid with the balance converted to shares of common stock.

(c) The Company had a 2 year note with a private equity group. The loan required interest at a rate of 6% per annum and was due in April of 2013. The loan was converted to common stock in 2012.

(d) The Company has a loan which bears interest at a rate of 6% per annum and matures in September of 2013.

(e) The Company had a term loan which matured and was fully satisfied in January 2012.

X

- Details

Name: us-gaap_DebtDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for long-term debt.

+ 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 210.5-02.22)

-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 22

-Article 5

+ Details

Name: us-gaap_LongTermDebtTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 33 R32.htm IDEA: XBRL DOCUMENT v2.4.0.6

Notes Payable - Related Parties - Schedule of Long-term Debt Instruments (Details) (Parenthetical)
12 Months Ended

Oct. 26, 2012

Dec. 31, 2012

Notes Payable F [Member]

Dec. 31, 2011

Notes Payable F [Member]

Dec. 31, 2012

Notes Payable G [Member]

Dec. 31, 2011

Notes Payable G [Member]

Debt instrument, bearing interest rate 10.00% 8.00% 8.00% 6.00% 6.00%

Debt instrument. maturity date May 26, 2013

X

- Definition

Interest rate stated in the contractual debt agreement.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22(a)(1))

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

+ Details

Name: us-gaap_DebtInstrumentInterestRateStatedPercentage

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: instant

X

- Definition

Date when the debt instrument is scheduled to be fully repaid, in CCYY-MM-DD format.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22(a)(2))

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

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_DebtInstrumentMaturityDate

Namespace Prefix: us-gaap_

Data Type: xbrli:dateItemType

Balance Type: na

Period Type: duration

XML 34 R40.htm IDEA: XBRL DOCUMENT v2.4.0.6

Income Taxes - Schedule of Deferred Tax Assets (Details) (USD $)

Dec. 31, 2012

Dec. 31, 2011

Income Tax Disclosure [Abstract]

Allowance for doubtful accounts $ 16,905

Accrued expenses 34,254

Gross current deferred assets 51,159 0

Net operating loss carry-forwards 66,972 11,647

Depreciation (14,772) 14,149

Gross noncurrent deferred tax assets $ 52,200 $ 25,796

X

- Definition

Deferred Tax Assets Depreciation.

+ References

No definition available.

+ Details

Name: ISGI_DeferredTaxAssetsDepreciation

Namespace Prefix: ISGI_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards expected to be realized or consumed within one year or operating cycle, if longer.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Deferred Tax Asset

-URI http://asc.fasb.org/extlink&oid=6510090

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 41, 42, 43, 289

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31917-109318

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31938-109318

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31931-109318

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

+ Details

Name: us-gaap_DeferredTaxAssetsGrossCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards expected to be realized or consumed after one year (or the normal operating cycle, if longer).

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Deferred Tax Asset

-URI http://asc.fasb.org/extlink&oid=6510090

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 41, 42, 43, 289

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31917-109318

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31931-109318

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

+ Details

Name: us-gaap_DeferredTaxAssetsGrossNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 25

-Paragraph 20

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6969291&loc=d3e28680-109314

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32621-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 43, 289

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32632-109319

+ Details

Name: us-gaap_DeferredTaxAssetsOperatingLossCarryforwards

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from accrued liabilities.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 11

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 25

-Paragraph 20

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6969291&loc=d3e28680-109314

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32621-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 43

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32632-109319

+ Details

Name: us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the allowance for doubtful accounts.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 11

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 25

-Paragraph 20

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6969291&loc=d3e28680-109314

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32621-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 43

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32632-109319

+ Details

Name: us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_IncomeTaxDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 35 R2.htm IDEA: XBRL DOCUMENT v2.4.0.6

Consolidated Balance Sheets (USD $)

Dec. 31, 2012

Dec. 31, 2011

Current Assets

Cash and Cash Equivalents $ 280,590 $ 34,893

Accounts Receivable, net allowance for doubtful accounts of$14,616 and $6,530, respectively 970,573 817,051

Prepaid Expenses 40,549 29,933

Deferred Tax Assets 51,159

Other Assets 6,000 23,613

Total Current Assets 1,348,871 905,490

Fixed Assets

Furniture, Fixtures and Equipment 61,389 61,389

Leasehold Improvements 61,600 61,600

Fixed asset gross 122,989 122,989

Less: Accumulated Depreciation and Amortization 90,398 85,126

Fixed Assets, Net of Accumulated Depreciation 32,591 37,863

Deferred Tax Assets 52,200 25,796

Other Assets - Non-Current 21,400 21,400

Total Non-Current Assets 106,191 85,059

Total Assets 1,455,062 990,549

Current Liabilities

Accounts Payable 283,857 60,285

Accrued Expenses 628,209 195,938

Notes Payable - Stockholders 389,788

Notes Payable - Related Parties 17,450

Convertible Debt - Current 400,000

Current Portion of Long-term Debt 307,558 36,696

Total Current Liabilities 1,619,624 700,157

Long-term Liabilities

Long-term Debt, net of current portion 0 376,399

Notes Payable - Related Parties 50,600

Total Long-term Liabilities 426,999

Total Liabilities 1,619,624 1,127,156

Stockholders' Deficit

Common Stock, .001 par value; 225,000,000 shares authorized; 32,473,333 and 22,373,013 issued and outstanding, respectively 32,473 22,373

Preferred Stock; Convertible Series A, .001 par value; 10 shares authorized; 10 and 0 issued and outstanding, respectively

Additional Paid in Capital 2,616,113

Accumulated Deficit (2,813,148) (158,980)

Total Stockholders' (Deficit) (164,562) (136,607)

Total Liabilities and Stockholders' Deficit $ 1,455,062 $ 990,549

X

- Definition

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ 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 210.5-02.19(a))

-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 19

-Subparagraph a

-Article 5

+ Details

Name: us-gaap_AccountsPayableCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.

+ 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 210.5-02.3-4)

-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 3

-Subparagraph a(1)

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 4

-Article 5

+ Details

Name: us-gaap_AccountsReceivableNetCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 20

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.20)

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

+ Details

Name: us-gaap_AccruedLiabilitiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 14

-Article 5

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.14)

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

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

+ Details

Name: us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.30(a)(1))

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

+ Details

Name: us-gaap_AdditionalPaidInCapital

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 12

-Article 7

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

-Publisher FASB

-Name Statement of Financial Accounting Concepts (CON)

-Number 6

-Paragraph 25

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 18

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.18)

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

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

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

+ Details

Name: us-gaap_Assets

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 9

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.9)

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

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6801-107765

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

+ Details

Name: us-gaap_AssetsCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_AssetsCurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.

+ 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 210.5-02.10-17)

-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 18

-Article 5

+ Details

Name: us-gaap_AssetsNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 8, 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7, 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7

-Footnote 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

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

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

+ Details

Name: us-gaap_CashAndCashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.

+ 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 210.5-02.29)

-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 30

-Article 5

+ Details

Name: us-gaap_CommonStockValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The portion of the carrying value of long-term convertible debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. Convertible debt is a financial instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.

+ 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 210.5-02.20)

-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 19, 20

-Article 5

+ Details

Name: us-gaap_ConvertibleDebtCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards, net of deferred tax liability attributable to taxable temporary differences expected to be realized or consumed within one year or operating cycle, if longer.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 41, 42, 43

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31917-109318

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31931-109318

+ Details

Name: us-gaap_DeferredTaxAssetsLiabilitiesNetCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards, net of deferred tax liability attributable to taxable temporary differences expected to be realized or consumed after one year (or the normal operating cycle, if longer).

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 41, 42, 43

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31917-109318

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31931-109318

+ Details

Name: us-gaap_DeferredTaxAssetsLiabilitiesNetNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Gross amount, at the balance sheet date, of long-lived, depreciable assets commonly used in offices and stores. Examples include desks, chairs, and store fixtures.

+ References

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

+ Details

Name: us-gaap_FurnitureAndFixturesGross

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Gross amount, at the balance sheet date, of long-lived, depreciable assets that are an addition or improvement to assets held under lease arrangement.

+ References

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 4

-Subparagraph (f)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6812-107765

+ Details

Name: us-gaap_LeaseholdImprovementsGross

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

+ 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 210.5-02.19-26)

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

+ Details

Name: us-gaap_Liabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Total of all Liabilities and Stockholders' Equity items (or Partners' Capital, as applicable), including the portion of equity attributable to noncontrolling interests, if any.

+ 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 210.5-02.32)

-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 03

-Paragraph 25

-Article 7

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 32

-Article 5

+ Details

Name: us-gaap_LiabilitiesAndStockholdersEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.

+ 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 210.5-02.21)

-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 21

-Article 5

+ Details

Name: us-gaap_LiabilitiesCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_LiabilitiesCurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Total obligations incurred as part of normal operations that is expected to be repaid beyond the following twelve months or one business cycle.

+ 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 210.5-02.22-26)

-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 22, 23, 24, 25, 26, 27

-Article 5

+ Details

Name: us-gaap_LiabilitiesNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_LiabilitiesNoncurrentAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Carrying amount of long-term debt, net of unamortized discount or premium, scheduled to be repaid within one year or the normal operating cycle, if longer. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

+ 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 210.5-02.19,20)

-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 20

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19

-Article 5

+ Details

Name: us-gaap_LongTermDebtCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Carrying amount of long-term debt, net of unamortized discount or premium, excluding amounts to be repaid within one year or the normal operating cycle, if longer (current maturities). Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

+ 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 210.5-02.22)

-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 22

-Article 5

+ Details

Name: us-gaap_LongTermDebtNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer.

+ 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 210.5-02.19,20)

-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 19, 20

-Article 5

+ Details

Name: us-gaap_NotesPayableCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The amount for notes payable (written promise to pay), due to related parties. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19

-Subparagraph a

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k)(1))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19(a)(5))

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

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

-Subparagraph 1

-Article 4

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 2

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_NotesPayableRelatedPartiesClassifiedCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The amount for notes payable (written promise to pay), payable to related parties, which are due after one year (or one business cycle).

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 2

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.23)

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

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k)(1))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 23

-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (d)

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

-Subparagraph 1

-Article 4

+ Details

Name: us-gaap_NotesPayableRelatedPartiesNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Aggregate carrying amount, as of the balance sheet date, of current assets not separately disclosed in the balance sheet. Current assets are expected to be realized or consumed within one year (or the normal operating cycle, if longer).

+ 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 210.5-02.8)

-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 8

-Article 5

+ Details

Name: us-gaap_OtherAssetsCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Aggregate carrying amount, as of the balance sheet date, of noncurrent assets not separately disclosed in the balance sheet. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer).

+ 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

+ Details

Name: us-gaap_OtherAssetsNoncurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

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

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

+ Details

Name: us-gaap_PreferredStockValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Sum of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6787-107765

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 340

-SubTopic 10

-Section 05

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6386993&loc=d3e5879-108316

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section A

-Paragraph 4

-Chapter 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Current Assets

-URI http://asc.fasb.org/extlink&oid=6509628

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (g)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

+ Details

Name: us-gaap_PrepaidExpenseCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Gross amount 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

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

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

+ Details

Name: us-gaap_PropertyPlantAndEquipmentGross

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount, net of accumulated depreciation, depletion and amortization, 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

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 8

-Article 7

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 12

-Paragraph 5

-Subparagraph b, c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

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

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 13

-Subparagraph a

-Article 5

+ Details

Name: us-gaap_PropertyPlantAndEquipmentNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Details

Name: us-gaap_PropertyPlantAndEquipmentNetAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The cumulative amount of the reporting entity's undistributed earnings or deficit.

+ 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 210.5-02.31(a)(3))

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

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 31

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

+ Details

Name: us-gaap_RetainedEarningsAccumulatedDeficit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ 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 210.5-02.29-31)

-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 29, 30, 31

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A3

-Appendix A

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 4.E)

-URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section E

+ Details

Name: us-gaap_StockholdersEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: us-gaap_StockholdersEquityAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 36 R45.htm IDEA: XBRL DOCUMENT v2.4.0.6

Stock Compensation (Details Narrative) (USD $)
12 Months Ended

Dec. 31, 2012

Dec. 31, 2011

Nov. 12, 2012

Series A Convertible preferred stock shares issued 10 0

Series A Preferred stock, per share $ 0.001 $ 0.001

Common stock shares issued 32,473,333 22,373,013

Common stock, par value $ 0.001 $ 0.001 $ 0.001

Non cash stock compensation expense $ 2,486,520

Michael Gianatasio [Member]

Series A Convertible preferred stock shares issued 10

Series A Preferred stock, per share $ 1.00

Common stock shares issued 9,600,000

Common stock, par value $ 0.001

X

- Definition

Face amount or stated value of common stock per share; generally not indicative of the fair market value per share.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

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

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockParOrStatedValuePerShare

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.

+ 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 210.5-02.29)

-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 30

-Article 5

+ Details

Name: us-gaap_CommonStockSharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Face amount or stated value per share of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

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

+ Details

Name: us-gaap_PreferredStockParOrStatedValuePerShare

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

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

+ Details

Name: us-gaap_PreferredStockSharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_ShareBasedCompensation

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 37 R6.htm IDEA: XBRL DOCUMENT v2.4.0.6

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

Dec. 31, 2012

Dec. 31, 2011

Cash Flows from Operating Activities

Net Income (Loss) $ (2,654,168) $ 94,692

Adjustments to Reconcile Net Income (Loss) to Net Cash (used in) Operating Activities

Stock Compensation 2,486,520

Depreciation and amortization 5,272 20,391

Deferred taxes (77,563) 78,856

Gain on extinguishment of debt (349,254)

Changes in Assets and Liabilities

Provision for credit losses 37,299 6,530

Accounts receivable (161,608) (319,110)

Prepaid expenses and other assets (10,616) (14,334)

Loans receivable (11,600)

Accounts payable 235,732 (56,317)

Accrued expenses 481,510 22,677

Net cash used in operating activities (18,476) (166,615)

Cash Flows from Investing Activities

Purchases of equipment (13,931)

Net cash used in investing activities (13,931)

Cash Flows from Financing Activities

Repayments of line of credit (2,098)

Proceeds from borrowing under notes payable 400,000 110,250

Proceeds from related party borrowings under notes payable 283,500

Repayments of notes payable (13,539) (51,980)

Repayments of related party notes payable (129,800) (132,100)

Proceeds from sale of preferred stock 10

Proceeds from sale of common stock 9,600

Net cash provided by financing activities 264,173 209,670

Net increase (decrease) in cash and cash equivalents 245,697 29,124

Cash and Cash Equivalents

Beginning of year 34,893 5,769

End of year 280,590 34,893

Cash Paid during the Year for

Income Tax 9,720 3,212

Interest 53,682 40,201

Schedule of non-cash financing activities

500,320 shares of common stock issued in connection with debt extinguishment $ 479,337

X

- Details

Name: ISGI_CashPaidDuringYearForAbstract

Namespace Prefix: ISGI_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Common Stock Issued In Connection With Debt Extinguishment

+ References

No definition available.

+ Details

Name: ISGI_CommonStockIssuedInConnectionWithDebtExtinguishment

Namespace Prefix: ISGI_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Increase Decrease Loans Receivable

+ References

No definition available.

+ Details

Name: ISGI_IncreaseDecreaseLoansReceivable

Namespace Prefix: ISGI_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_CashAndCashEquivalentsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 8, 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7, 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7

-Footnote 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

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

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

+ Details

Name: us-gaap_CashAndCashEquivalentsAtCarryingValue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

X

- Definition

Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The component of income tax expense for the period representing the increase (decrease) in the entity's deferred tax assets and liabilities pertaining to continuing operations.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 289

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 45

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I.7)

-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Deferred Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6510177

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 6

-Section I

-Subsection 7

+ Details

Name: us-gaap_DeferredIncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_DepreciationAndAmortization

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.

+ References

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 26

-Paragraph 20, 21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 50

-Section 40

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12317-112629

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 50

-Section 40

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12355-112629

+ Details

Name: us-gaap_GainsLossesOnExtinguishmentOfDebt

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4297-108586

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 29

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 27

-Subparagraph f

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_IncomeTaxesPaidNet

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInAccountsPayable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in the aggregate amount of expenses incurred but not yet paid.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInAccruedLiabilities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in the amount owed by the reporting entry in the form of loans and obligations (generally evidenced by promissory notes) made by the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInNotesPayableRelatedParties

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_IncreaseDecreaseInOperatingCapitalAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInPrepaidExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The increase (decrease) during the reporting period in the total amount due within one year (or one operating cycle) from all parties, associated with underlying transactions that are classified as operating activities.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_IncreaseDecreaseInReceivables

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The amount of cash paid for interest during the period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4297-108586

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 29

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-Subparagraph (e)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3536-108585

+ Details

Name: us-gaap_InterestPaid

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The net cash inflow or outflow from financing activity for the period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3574-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_NetCashProvidedByUsedInFinancingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The net cash inflow or outflow from investing activity.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 26

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3574-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_NetCashProvidedByUsedInInvestingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Details

Name: us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3536-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

+ Details

Name: us-gaap_NetCashProvidedByUsedInOperatingActivities

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

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

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 10, 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 87-21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28, 29, 30

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A7

-Appendix A

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash outflow for acquisition of furniture and fixtures.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 13

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3213-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 17

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_PaymentsToAcquireFurnitureAndFixtures

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The cash inflow from the additional capital contribution to the entity.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 19

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 18

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 14

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3255-108585

+ Details

Name: us-gaap_ProceedsFromIssuanceOfCommonStock

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Proceeds from issuance of capital stock which provides for a specific dividend that is paid to the shareholders before any dividends to common stockholders and which takes precedence over common stockholders in the event of liquidation.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 19

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 18

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 14

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3255-108585

+ Details

Name: us-gaap_ProceedsFromIssuanceOfPreferredStockAndPreferenceStock

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The cash inflow from a borrowing supported by a written promise to pay an obligation.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 19

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 18

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 14

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3255-108585

+ Details

Name: us-gaap_ProceedsFromNotesPayable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The net cash inflow or cash outflow from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with either short term or long term maturity that is collateralized (backed by pledge, mortgage or other lien in the entity's assets).

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 9

-Subparagraph c

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3098-108585

+ Details

Name: us-gaap_ProceedsFromRepaymentsOfLinesOfCredit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The net cash inflow or outflow from a long-term borrowing supported by a written promise to pay an obligation.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 18

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ProceedsFromRepaymentsOfNotesPayable

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The net cash inflow or outflow from the proceeds and repayments made on the long-term borrowing from related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and such forth. Alternate caption: Proceeds from (Payments for) Advances from Affiliates.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 18

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Aggregate amount of credit losses from transactions other than loan and lease transactions.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 11

-Article 9

+ Details

Name: us-gaap_ProvisionForOtherCreditLosses

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

+ Details

Name: us-gaap_ShareBasedCompensation

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 38 R35.htm IDEA: XBRL DOCUMENT v2.4.0.6

Amount Payable to Officer (Details Narrative) (USD $)

Dec. 31, 2012

Dec. 31, 2011

Amount Payable To Officer

Amount payable to officer $ 0 $ 3,842

X

- Definition

Amount Payable To Officer

+ References

No definition available.

+ Details

Name: ISGI_AmountPayableToOfficer

Namespace Prefix: ISGI_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Details

Name: ISGI_AmountPayableToOfficerAbstract

Namespace Prefix: ISGI_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 39 R22.htm IDEA: XBRL DOCUMENT v2.4.0.6

Long-Term Debt (Tables)
12 Months Ended

Dec. 31, 2012

Debt Disclosure [Abstract]

Schedule of Long Term Debt

December 31,

2012 2011

Notes payable (a) $ 285,671 $ 297,415

Notes payable (b) - 39,900

Notes payable (c) - 50,000

Notes payable (d) 21,887 23,682

Notes payable (e) - 2,098

307,558 413,095

Less current portion (307,558 ) (36,696 )

Total long-term debt $ 0 $ 376,399

(a) The Company has a term loan with a commercial bank bearing interest at 11.5% per annum, which matures in May of 2013 and is secured by all assets of the Company. The loan is guaranteed by certain of the Company’s stockholders.

(b) The note was due on demand and required interest at a rate of 2% per annum. The loan was partially repaid with the balance converted to shares of common stock.

(c) The Company had a 2 year note with a private equity group. The loan required interest at a rate of 6% per annum and was due in April of 2013. The loan was converted to common stock in 2012.

(d) The Company has a loan which bears interest at a rate of 6% per annum and matures in September of 2013.

(e) The Company had a term loan which matured and was fully satisfied in January 2012.

X

- Details

Name: us-gaap_DebtDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 55

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 1A

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(e),(f))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 470

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22)

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

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

+ Details

Name: us-gaap_ScheduleOfDebtInstrumentsTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 40 R36.htm IDEA: XBRL DOCUMENT v2.4.0.6

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

Dec. 31, 2012

Dec. 31, 2011

Interest expense $ 6,731 $ 17,593

Minimum [Member]

Loan principal amount, interest rate 2.00%

Maximum [Member]

Loan principal amount, interest rate 8.00%

X

- Definition

Represents the portion of interest incurred in the period on debt arrangements that was charged against earnings.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.8)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 8

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 34

-Paragraph 21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_InterestExpenseDebt

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The interest rate applicable to the portion of the carrying amount of long-term borrowings outstanding as of the balance sheet date, including current maturities, which accrues interest at a rate subject to change from time to time.

+ 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 210.5-02.22(a)(1))

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

+ Details

Name: us-gaap_LongTermDebtPercentageBearingVariableInterestRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: instant

XML 41 R24.htm IDEA: XBRL DOCUMENT v2.4.0.6

Income Taxes (Tables)
12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The provision (benefit) for income taxes for the years ended December 31, 2012 and 2011 is comprised of the following:

2012 2011

Current

Federal $ - $ -

State 7,619 -

Total current provision $ 7,619 $ -

Deferred

Federal $ (58,185 ) $ 60,209

State (19,378 ) 18,647

Total deferred (benefit) provision $ (77,563 ) $ 78,856

Total income tax (benefit) provision $ (69,943 ) $ 78,856

Schedule of Deferred Tax Assets

The components of the Company’s deferred tax assets at December 31, 2012 and 2011 are as follows:

2012 2011

Current assets

Allowance for doubtful accounts $ 16,905 $ -

Accrued expenses 34,254

Gross current deferred assets $ 51,159 -

Noncurrent assets, net

Net operating loss carry-forwards $ 66,972 11,647

Depreciation (14,772 ) 14,149

Gross noncurrent deferred tax assets $ 52,200 $ 25,796

Schedule of Effective Income Tax Rate Reconciliation

The reconciliation between the income tax provision and the amount computed by applying the statutory federal tax rate to income from operations is as follows:

2012 2011

US Statutory tax rate 34.0 % 34.0 %

State and City tax rate, net of federal benefit 0.2 10.0

Nondeductible expenses 0.1

Nondeductible compensation expense 31

Other -0.1 1.0

Effective Tax Rate -2.6 % 45.0 %

X

- Details

Name: us-gaap_IncomeTaxDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

+ Details

Name: us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

+ Details

Name: us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

+ Details

Name: us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 42 Show.js IDEA: XBRL DOCUMENT /** * Rivet Software Inc. * * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved. * Version 2.1.0.1 * */ var moreDialog = null; var Show = { Default:'raw', more:function( obj ){ var bClosed = false; if( moreDialog != null ) { try { bClosed = moreDialog.closed; } catch(e) { //Per article at http://support.microsoft.com/kb/244375 there is a problem with the WebBrowser control // that somtimes causes it to throw when checking the closed property on a child window that has been //closed. So if the exception occurs we assume the window is closed and move on from there. bClosed = true; } if( !bClosed ){ moreDialog.close(); } } obj = obj.parentNode.getElementsByTagName( 'pre' )[0]; var hasHtmlTag = false; var objHtml = ''; var raw = ''; //Check for raw HTML var nodes = obj.getElementsByTagName( '*' ); if( nodes.length ){ objHtml = obj.innerHTML; }else{ if( obj.innerText ){ raw = obj.innerText; }else{ raw = obj.textContent; } var matches = raw.match( /<\/?[a-zA-Z]{1}\w*[^>]*>/g ); if( matches && matches.length ){ objHtml = raw; //If there is an html node it will be 1st or 2nd, // but we can check a little further. var n = Math.min( 5, matches.length ); for( var i = 0; i < n; i++ ){ var el = matches[ i ].toString().toLowerCase(); if( el.indexOf( '= 0 ){ hasHtmlTag = true; break; } } } } if( objHtml.length ){ var html = ''; if( hasHtmlTag ){ html = objHtml; }else{ html = ''+ "\n"+''+ "\n"+' Report Preview Details'+ "\n"+' '+ "\n"+''+ "\n"+''+ objHtml + "\n"+''+ "\n"+''; } moreDialog = window.open("","More","width=700,height=650,status=0,resizable=yes,menubar=no,toolbar=no,scrollbars=yes"); moreDialog.document.write( html ); moreDialog.document.close(); if( !hasHtmlTag ){ moreDialog.document.body.style.margin = '0.5em'; } } else { //default view logic var lines = raw.split( "\n" ); var longest = 0; if( lines.length > 0 ){ for( var p = 0; p < lines.length; p++ ){ longest = Math.max( longest, lines[p].length ); } } //Decide on the default view this.Default = longest < 120 ? 'raw' : 'formatted'; //Build formatted view var text = raw.split( "\n\n" ) >= raw.split( "\r\n\r\n" ) ? raw.split( "\n\n" ) : raw.split( "\r\n\r\n" ) ; var formatted = ''; if( text.length > 0 ){ if( text.length == 1 ){ text = raw.split( "\n" ) >= raw.split( "\r\n" ) ? raw.split( "\n" ) : raw.split( "\r\n" ) ; formatted = "
"+ text.join( "

\n" ) +"
"; }else{ for( var p = 0; p < text.length; p++ ){ formatted += "
" + text[p] + "
\n"; } } }else{ formatted = '
' + raw + '
'; } html = ''+ "\n"+''+ "\n"+' Report Preview Details'+ "\n"+' '+ "\n"+''+ "\n"+''+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+'
'+ "\n"+' formatted: '+ ( this.Default == 'raw' ? 'as Filed' : 'with Text Wrapped' ) +''+ "\n"+'
'+ "\n"+'
'+formatted+'
'+ "\n"+'
'+ "\n"+'
'+raw+'
'+ "\n"+'
'+ "\n"+''+ "\n"+''; moreDialog = window.open("","More","width=700,height=650,status=0,resizable=yes,menubar=no,toolbar=no,scrollbars=yes"); moreDialog.document.write(html); moreDialog.document.close(); this.toggle( moreDialog ); } moreDialog.document.title = 'Report Preview Details'; }, toggle:function( win, domLink ){ var domId = this.Default; var doc = win.document; var domEl = doc.getElementById( domId ); domEl.style.display = 'block'; this.Default = domId == 'raw' ? 'formatted' : 'raw'; if( domLink ){ domLink.innerHTML = this.Default == 'raw' ? 'with Text Wrapped' : 'as Filed'; } var domElOpposite = doc.getElementById( this.Default ); domElOpposite.style.display = 'none'; }, LastAR : null, showAR : function ( link, id, win ){ if( Show.LastAR ){ Show.hideAR(); } var ref = link; do { ref = ref.nextSibling; } while (ref && ref.nodeName != 'TABLE'); if (!ref || ref.nodeName != 'TABLE') { var tmp = win ? win.document.getElementById(id) : document.getElementById(id); if( tmp ){ ref = tmp.cloneNode(true); ref.id = ''; link.parentNode.appendChild(ref); } } if( ref ){ ref.style.display = 'block'; Show.LastAR = ref; } }, toggleNext : function( link ){ var ref = link; do{ ref = ref.nextSibling; }while( ref.nodeName != 'DIV' ); if( ref.style && ref.style.display && ref.style.display == 'none' ){ ref.style.display = 'block'; if( link.textContent ){ link.textContent = link.textContent.replace( '+', '-' ); }else{ link.innerText = link.innerText.replace( '+', '-' ); } }else{ ref.style.display = 'none'; if( link.textContent ){ link.textContent = link.textContent.replace( '-', '+' ); }else{ link.innerText = link.innerText.replace( '-', '+' ); } } }, hideAR : function(){ Show.LastAR.style.display = 'none'; } } XML 43 R7.htm IDEA: XBRL DOCUMENT v2.4.0.6

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

Dec. 31, 2012

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Nature of Business and Summary of Significant Accounting Policies

Note 1 – Nature of Business and Summary of Significant Accounting Policies

Nature of Business

International Safety Group, Inc. and its subsidiaries (collectively, the “Company”) provides occupational risk management services for entities located in New York. The Company provides licensed site safety manager services on major construction projects which is required by the New York City Department of Buildings. The Company also provides safety training, fire safety and emergency preparedness services that are required by the Fire Department of New York.

Reverse Merger

On November 12, 2012 the Company acquired all of the issued and outstanding capital stock of Homeland Safety Consultants, Inc. (“Homeland”) in a transaction in which the Company issued an aggregate of 7,333,333 shares of its Common Stock, par value $.001 per share to Homeland’s shareholders (6,833,013 shares) and certain creditors of Homeland (500,320 shares) in exchange for Homeland’s shares and the cancellation of indebtedness of Homeland to such creditors (the “Exchange Agreement”). The transaction under the Exchange Agreement was accounted for as a reverse merger where Homeland was the accounting acquirer. The Company declared a 21 for 1 stock dividend for holders of record of the Company’s common stock on November 6, 2012. This Company issued 14,800,000 shares as a result of the stock dividend, which is in substance a stock split and the outstanding shares and per share amounts retroactively reflect the stock dividend.

Principles of Consolidation

The consolidated financial statements include the accounts of International Safety Group, Inc. and its wholly owned subsidiaries, International Safety Group, Inc. (Delaware), Homeland Safety Consultants, Inc. and its subsidiary.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of the contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Significant estimates, assumptions and judgments are applied in the determination of our allowance for doubtful accounts and our valuation allowance based on future taxable income. Estimates have been prepared on the basis of the most current and best information available as of each balance sheet date. As such, actual results could differ from those estimates.

Fair Value of Financial Instruments

The carrying amounts reported in the consolidated balance sheets as of December 31, 2012 and 2011 for accounts receivable, prepaid expenses, other assets, accounts payable, and accrued expenses approximate their fair value because of the immediate or short-term nature of these financial instruments. The fair value of notes payable is approximately their carrying value based on rates available to the Company for debt with similar terms.

Cash and Cash Equivalents and Concentration of Risk

The Company considers all accounts of cash and other highly liquid investments with original maturities of three months or less as cash or cash equivalents. At times throughout the year, the Company might maintain bank balances that may exceed Federal Deposit Insurance Corporation (FDIC) insured limits.

In 2012, 14% of revenues were from one customer. In 2012 one customer accounted for 19% of total accounts receivable. In 2011 there were no such concentrations.

Accounts Receivable

Accounts receivable are non-interest bearing obligations due under normal trade terms. Senior management reviews accounts receivable on a monthly basis to determine if any receivables will be potentially uncollectible. Historical bad debts and current economic trends are used in evaluating the allowance for doubtful accounts. The Company includes any accounts receivable balances that are determined to be uncollectible, along with a general reserve, in its overall allowance for doubtful accounts. After all attempts to collect a receivable have failed, the receivable is written off against the allowance. Based on the information available, the Company believes its allowance for doubtful accounts as of December 31, 2012 and 2011 is adequate.

Fixed Assets

Fixed assets consists of furniture, fixtures and equipment and leasehold improvements which are stated at cost. Leasehold improvements are amortized using the lesser of the life of the lease or the useful life of the asset. Repairs and maintenance are charged to expense as incurred. Depreciation is provided using the straight line method over the estimated useful lives of the asset as follows:

Method Estimated Useful
Life

Furniture, fixtures and equipment Straight-line 5-7 years

Leasehold Improvements Straight-line 5 years

Depreciation and amortization expense for the years ended December 31, 2012 and 2011 was $5,271 and $20,391, respectively.

Revenue Recognition

Revenue consists primarily of fees received, based on time and materials, for providing site safety managers on major construction sites and safety training, fire safety and emergency preparedness services. Revenue is recognized in the period in which the services are performed and amounts are earned, and collectability is reasonably assured.

Income Taxes

The Company accounts for income taxes using the asset and liability method described in FASB ASC 740. Deferred tax assets arise from a variety of sources, the most significant being: a) tax losses that can be carried forward to be utilized against profits in future years; b) expenses recognized in the books but disallowed in the tax return until the associated cash flow occurs; and c) valuation changes of assets which need to be tax effected for book purposes but are deductible only when the valuation change is realized.

Deferred tax assets and liabilities are determined based on differences between financial reporting and tax basis of assets and liabilities and are measured using enacted tax rates and laws that are expected to be in effect when such differences are expected to reverse. The gross deferred tax assets are reduced, if necessary, by a valuation allowance for any tax benefit which is not more likely than not to be realized. In assessing the need for a valuation allowance, future taxable income is estimated, considering the realization of tax loss carry forwards. Valuation allowances related to deferred tax assets can also be affected by changes to tax laws, changes to statutory tax rates and future taxable income levels. In the event it was determined that the Company would not be able to realize all or a portion of our deferred tax assets in the future, we would reduce such amounts through a charge to income in the period in which that determination is made. Conversely, if we were to determine that we would be able to realize our deferred tax assets in the future in excess of the net carrying amounts, we would decrease the recorded valuation allowance through an increase to income in the period in which that determination is made. In its evaluation of a valuation allowance the Company takes into account existing contracts and backlog, and the probability that options under these contract awards will be exercised as well as sales of existing products. The Company follows the provisions of FASB ASC 740-10-50, Accounting for Uncertainty in Income Taxes. ASC 740-10-50 which prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740-10 requires that the Company determine whether the benefits of its tax positions are more-likely-than-not of being sustained upon audit based on the technical merits of the tax position. The Company recognizes the impact of an uncertain income tax position taken on its income tax return at the largest amount that is more likely than not to be sustained upon audit by the relevant taxing authority.

Despite the Company’s belief that its tax return positions are consistent with applicable tax laws, one or more positions may be challenged by taxing authorities. Settlement of any challenge can result in no change, a complete disallowance, or some partial adjustment reached through negotiations or litigation.

Interest and penalties related to income tax matters, if applicable, will be recognized as income tax expense. During the years ended December 31, 2012 and 2011 the Company did not incur any expense related to interest or penalties for income tax matters, and no such amounts were accrued as of December 31, 2012 and 2011.

Earnings (Loss) per Share

FASB ASC 260-10 requires the presentation of basic earnings per share (“basic EPS”) and diluted earnings per share (“diluted EPS”).

The Company’s basic income (loss) per common share is based on net income (loss) for the relevant period, divided by the weighted average number of common shares outstanding during the period. Diluted income per common share is based on net income, divided by the weighted average number of common shares outstanding during the period, including common share equivalents, such as outstanding stock options and beneficial conversion of related party accounts. The computation of diluted loss per share for the year ended December 31, 2012 does not assume conversion, exercise or contingent exercise of warrants, and securities as they would have an anti-dilutive effect on the earnings resulting from the Company’s net loss position in that period.

For the years ended December 31, 2012 and 2011, the Company did not have any common share equivalents.

Advertising Costs

Advertising costs are expensed as incurred, and were $21,475 and $15,031 for the years ended December 31, 2012 and 2011, respectively.

Segment Reporting

Financial Accounting Standards Board (“FASB”) ASC Topic 280, Segment Reporting (“ASC 280”), establishes standards for the way public business enterprises report information about operating segments. ASC 280 also establishes standards for related disclosures about products and services, geographic areas and major customers. The Company has determined that based on these criteria it only operates one segment, consulting services, as all other services do not meet the minimum threshold for separate reporting of a segment.

Reclassifications

Certain reclassifications have been made to prior year financial statements to conform to the current year presentation.

X

- Details

Name: us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows. Describes procedure if disclosures are provided in more than one note to the financial statements.

+ References

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 22

-Paragraph 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 94-6

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 46R

-Paragraph 4, 14, 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 44 R3.htm IDEA: XBRL DOCUMENT v2.4.0.6

Consolidated Balance Sheets (Parenthetical) (USD $)

Dec. 31, 2012

Dec. 31, 2011

Statement of Financial Position [Abstract]

Allowance for doubtful accounts $ 14,616 $ 6,530

Common Stock, par value $ 0.001 $ 0.001

Common Stock, shares authorized 225,000,000 225,000,000

Common Stock, shares issued 32,473,333 22,373,013

Common Stock, shares outstanding 32,473,333 22,373,013

Preferred Stock Convertible Series A, par value $ 0.001 $ 0.001

Preferred Stock Convertible Series A, shares authorized 10 10

Preferred Stock Convertible Series A, shares issued 10 0

Preferred Stock Convertible Series A, shares outstanding 10 0

X

- Definition

A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5074-111524

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 4

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.4)

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

+ Details

Name: us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Face amount or stated value of common stock per share; generally not indicative of the fair market value per share.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

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

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockParOrStatedValuePerShare

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The maximum number of common shares permitted to be issued by an entity's charter and bylaws.

+ 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 210.5-02.29)

-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 30

-Article 5

+ Details

Name: us-gaap_CommonStockSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.

+ 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 210.5-02.29)

-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 30

-Article 5

+ Details

Name: us-gaap_CommonStockSharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

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

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

+ Details

Name: us-gaap_CommonStockSharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Face amount or stated value per share of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

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

+ Details

Name: us-gaap_PreferredStockParOrStatedValuePerShare

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

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

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_PreferredStockSharesAuthorized

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

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

+ Details

Name: us-gaap_PreferredStockSharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.28)

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

+ Details

Name: us-gaap_PreferredStockSharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Details

Name: us-gaap_StatementOfFinancialPositionAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 45 R17.htm IDEA: XBRL DOCUMENT v2.4.0.6

Operating Leases
12 Months Ended

Dec. 31, 2012

Leases [Abstract]

Operating Leases

Note 11 – Operating Leases

The Company leases its office space in New York, NY under a lease agreement expiring August 31, 2015, with two five year options to extend the term. In addition, the Company leases additional office space for $2,000 per month on a month-to-month basis.

The Company leases certain office equipment under one lease agreement expiring December 31, 2015 and another expiring April 23, 2017.

Rent expense related to the leases for the year ended December 31, 2012 and 2011 was $195,260 and $138,715 respectively.

Minimum annual lease commitments are as follows:

December 31, Total Office Space Office
Equipment

2013 $ 88,722 $ 71,550 $ 17,172

2014 115,272 98,100 17,172

2015 117,972 100,800 17,172

2016 104,340 100,800 3,540

$ 426,306 $ 372,250 $ 55,056

X

- Details

Name: us-gaap_LeasesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for lessee entity's leasing arrangements including, but not limited to, all of the following: (a.) The basis on which contingent rental payments are determined, (b.) The existence and terms of renewal or purchase options and escalation clauses, (c.) Restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6453985&loc=d3e41499-112717

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 10

-Section 55

-Paragraph 40

-Subparagraph (Note 1,3)

-URI http://asc.fasb.org/extlink&oid=6584154&loc=d3e38371-112697

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 460

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6851643&loc=d3e12069-110248

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 20

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6453985&loc=d3e41502-112717

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 30

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6455398&loc=d3e45280-112737

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6452660&loc=d3e36991-112694

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 13

-Paragraph 16

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_LeasesOfLesseeDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 46 R1.htm IDEA: XBRL DOCUMENT v2.4.0.6

Document and Entity Information (USD $)
12 Months Ended

Dec. 31, 2012

Apr. 02, 2013

Document And Entity Information

Entity Registrant Name International Safety Group, Inc.

Entity Central Index Key 0001515250

Document Type 10-KT

Document Period End Date Dec. 31, 2012

Amendment Flag false

Current Fiscal Year End Date --12-31

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 $ 25,210,686

Entity Common Stock, Shares Outstanding 36,337,564

Document Fiscal Period Focus FY

Document Fiscal Year Focus 2012

X

- Definition

If the value is true, then the document is an amendment to previously-filed/accepted document.

+ References

No definition available.

+ Details

Name: dei_AmendmentFlag

Namespace Prefix: dei_

Data Type: xbrli:booleanItemType

Balance Type: na

Period Type: duration

X

- Definition

End date of current fiscal year in the format --MM-DD.

+ References

No definition available.

+ Details

Name: dei_CurrentFiscalYearEndDate

Namespace Prefix: dei_

Data Type: xbrli:gMonthDayItemType

Balance Type: na

Period Type: duration

X

- Definition

This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.

+ References

No definition available.

+ Details

Name: dei_DocumentFiscalPeriodFocus

Namespace Prefix: dei_

Data Type: dei:fiscalPeriodItemType

Balance Type: na

Period Type: duration

X

- Definition

This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.

+ References

No definition available.

+ Details

Name: dei_DocumentFiscalYearFocus

Namespace Prefix: dei_

Data Type: xbrli:gYearItemType

Balance Type: na

Period Type: duration

X

- Definition

The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented. If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.

+ References

No definition available.

+ Details

Name: dei_DocumentPeriodEndDate

Namespace Prefix: dei_

Data Type: xbrli:dateItemType

Balance Type: na

Period Type: duration

X

- Definition

The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other".

+ References

No definition available.

+ Details

Name: dei_DocumentType

Namespace Prefix: dei_

Data Type: dei:submissionTypeItemType

Balance Type: na

Period Type: duration

X

- Definition

A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.

+ References

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

-Publisher SEC

-Name Regulation 12B

-Number 240

-Section 12b

-Subsection 1

+ Details

Name: dei_EntityCentralIndexKey

Namespace Prefix: dei_

Data Type: dei:centralIndexKeyItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.

+ References

No definition available.

+ Details

Name: dei_EntityCommonStockSharesOutstanding

Namespace Prefix: dei_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Indicate "Yes" or "No" whether registrants (1) have filed all reports required 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 registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.

+ References

No definition available.

+ Details

Name: dei_EntityCurrentReportingStatus

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.

+ References

No definition available.

+ Details

Name: dei_EntityFilerCategory

Namespace Prefix: dei_

Data Type: dei:filerCategoryItemType

Balance Type: na

Period Type: duration

X

- Definition

State aggregate market value of voting and non-voting common equity held by non-affiliates computed by reference to price at which the common equity was last sold, or average bid and asked price of such common equity, as of the last business day of registrant's most recently completed second fiscal quarter. The public float should be reported on the cover page of the registrants form 10K.

+ References

No definition available.

+ Details

Name: dei_EntityPublicFloat

Namespace Prefix: dei_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.

+ References

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

-Publisher SEC

-Name Regulation 12B

-Number 240

-Section 12b

-Subsection 1

+ Details

Name: dei_EntityRegistrantName

Namespace Prefix: dei_

Data Type: xbrli:normalizedStringItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate "Yes" or "No" if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

+ References

No definition available.

+ Details

Name: dei_EntityVoluntaryFilers

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Definition

Indicate "Yes" or "No" if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.

+ References

No definition available.

+ Details

Name: dei_EntityWellKnownSeasonedIssuer

Namespace Prefix: dei_

Data Type: dei:yesNoItemType

Balance Type: na

Period Type: duration

X

- Details

Name: ISGI_DocumentAndEntityInformationAbstract

Namespace Prefix: ISGI_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 47 R18.htm IDEA: XBRL DOCUMENT v2.4.0.6

Stock Compensation
12 Months Ended

Dec. 31, 2012

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock Compensation

Note 12 – Stock Compensation

On November 12, 2012 the Company issued to Michael Gianatasio, the Chief Executive Officer and a director of the Company, 10 shares of the Company’s Convertible Series A Preferred Stock at $1.00 per share and 9,600,000 shares of the Company’s Common Stock at $.001 per share. The price per share paid for in this transaction was below market price and a non-cash stock compensation expense of $2,486,520 was recorded by the Company, which represents the discount to fair value that was paid for the shares. In 2011 there were no such transactions.

X

- Details

Name: us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

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

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 50

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 93-6

-Paragraph 53

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 40

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 64, 65, A240

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

+ Details

Name: us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 48 R4.htm IDEA: XBRL DOCUMENT v2.4.0.6

Consolidated Statements of Operations (USD $)
12 Months Ended

Dec. 31, 2012

Dec. 31, 2011

Income Statement [Abstract]

Net Revenue $ 4,579,456 $ 4,351,200

Cost of Revenue 2,687,344 2,666,627

Gross Profit 1,892,112 1,684,573

Selling, General and Administrative Expenses 4,887,535 1,453,682

Income (Loss) from Operations (2,995,423) 230,891

Other Income (Expenses)

Gain on Debt Extinguishment 349,254

Other Expense (21,426)

Interest Expense (56,516) (57,343)

Total Other Income (Expense) 271,312 (57,343)

Income (Loss) before Income Taxes (2,724,111) 173,548

Provision (benefit) for Income Taxes (69,943) 78,856

Net Income (Loss) $ (2,654,168) $ 94,692

Earnings (Loss) per Common Share - basic and diluted $ (0.11) $ 0.00

Weighted Average Common Shares Outstanding - basic and diluted 23,728,946 22,373,013

X

- Definition

The aggregate cost of goods produced and sold and services rendered during the reporting period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.2)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 2

-Article 5

+ Details

Name: us-gaap_CostOfRevenue

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or 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.

+ References

No definition available.

+ Details

Name: us-gaap_EarningsPerShareBasicAndDiluted

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: duration

X

- Definition

Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.

+ References

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 26

-Paragraph 20, 21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 50

-Section 40

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12317-112629

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 50

-Section 40

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12355-112629

+ Details

Name: us-gaap_GainsLossesOnExtinguishmentOfDebt

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.4)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Name: us-gaap_GeneralAndAdministrativeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1,2)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Name: us-gaap_GrossProfit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h)(1)(i))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Subparagraph 1(i)

-Article 4

+ Details

Name: us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_IncomeStatementAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (a),(b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 45

-Subparagraph a, b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Income Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6515339

+ Details

Name: us-gaap_IncomeTaxExpenseBenefit

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The cost of borrowed funds accounted for as interest that was charged against earnings during the period.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 9

-Article 9

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

-Publisher OTS

-Name Federal Regulation (FR)

-Number Title 12

-Section 563c.102

-Paragraph 9

-Chapter V

-Subsection II

-LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 34

-Paragraph 21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-04.9)

-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

+ Details

Name: us-gaap_InterestExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

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

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 10, 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 87-21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28, 29, 30

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A7

-Appendix A

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

The net result for the period of deducting operating expenses from operating revenues.

+ References

No definition available.

+ Details

Name: us-gaap_OperatingIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Details

Name: us-gaap_OtherIncomeAndExpensesAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The aggregate amount of other expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating expense recognized during the period. Such amounts may include: (a) unusual costs, (b) loss on foreign exchange transactions, (c) losses on securities (net of profits), and (d) miscellaneous other expense items.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 9

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.9)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Name: us-gaap_OtherNonoperatingExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

The net amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 9

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.9)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Name: us-gaap_OtherNonoperatingIncomeExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 1

-Article 5

+ Details

Name: us-gaap_Revenues

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).

+ References

No definition available.

+ Details

Name: us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

XML 49 R12.htm IDEA: XBRL DOCUMENT v2.4.0.6

Amount Payable to Officer
12 Months Ended

Dec. 31, 2012

Amount Payable To Officer

Amount Payable to Officer

Note 6 – Amount Payable to Officer

Included in accounts payable is a consulting fee due to an officer for work performed prior to him becoming an employee of the Company. The amount of this payable is $0 in 2012 and $3,842 in 2011.

X

- Details

Name: ISGI_AmountPayableToOfficerAbstract

Namespace Prefix: ISGI_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Amount Payable To Officer Disclosure Text Block

+ References

No definition available.

+ Details

Name: ISGI_AmountPayableToOfficerDisclosureTextBlock

Namespace Prefix: ISGI_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 50 R11.htm IDEA: XBRL DOCUMENT v2.4.0.6

Convertible Debt
12 Months Ended

Dec. 31, 2012

Convertible Debt

Convertible Debt

Note 5 – Convertible Debt

On October 26, 2012 the Company sold to four investors for an aggregate of $400,000 10% Secured Convertible Promissory Notes of the Company in the aggregate principal amount of $400,000. All principal and interest on the Notes is payable on October 26, 2013. All outstanding principal and accrued interest on the Notes shall automatically be converted into the Company’s Common Stock at a rate of the lesser of (a) 75% of the per share price of the Company’s Common Stock sold or (b) $.20 per share if and when the Company consummates sales of the Company’s equity securities for aggregate gross proceeds of at least $1 million.

X

- Details

Name: ISGI_ConvertibleDebtAbstract

Namespace Prefix: ISGI_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Convertible Debt Disclosure Text Block

+ References

No definition available.

+ Details

Name: ISGI_ConvertibleDebtDisclosureTextBlock

Namespace Prefix: ISGI_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 51 R23.htm IDEA: XBRL DOCUMENT v2.4.0.6

Notes Payable - Related Parties (Tables)
12 Months Ended

Dec. 31, 2012

Schedule of Long-term Debt Instruments

December 31,

2012 2011

Notes payable (a) $ 285,671 $ 297,415

Notes payable (b) - 39,900

Notes payable (c) - 50,000

Notes payable (d) 21,887 23,682

Notes payable (e) - 2,098

307,558 413,095

Less current portion (307,558 ) (36,696 )

Total long-term debt $ 0 $ 376,399

(a) The Company has a term loan with a commercial bank bearing interest at 11.5% per annum, which matures in May of 2013 and is secured by all assets of the Company. The loan is guaranteed by certain of the Company’s stockholders.

(b) The note was due on demand and required interest at a rate of 2% per annum. The loan was partially repaid with the balance converted to shares of common stock.

(c) The Company had a 2 year note with a private equity group. The loan required interest at a rate of 6% per annum and was due in April of 2013. The loan was converted to common stock in 2012.

(d) The Company has a loan which bears interest at a rate of 6% per annum and matures in September of 2013.

(e) The Company had a term loan which matured and was fully satisfied in January 2012.

Notes Payable - Related Parties [Member]

Schedule of Long-term Debt Instruments

December 31,

2012 2011

Notes payable (f) $ - $ 17,450

Notes payable (g) - 50,600

- 68,500

Less current portion - (17,450 )

Total long-term debt $ - $ 50,600

(f) The related party note was due on demand and required interest at a rate of 8% per annum. This loan was converted to common stock in 2012.

(g) The related party note required interest at a rate of 6% per annum and was due on May 26, 2013. This loan was partially repaid with the balance forgiven in 2012.

X

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 55

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 1A

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(e),(f))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 470

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 835

-SubTopic 30

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22)

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

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

+ Details

Name: us-gaap_ScheduleOfDebtInstrumentsTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 52 R19.htm IDEA: XBRL DOCUMENT v2.4.0.6

Subsequent Events
12 Months Ended

Dec. 31, 2012

Subsequent Events [Abstract]

Subsequent Events

Note 13 – Subsequent Events

During the period from January 30, 2013 to April 3, 2013 the Company sold to 12 investors for an aggregate gross sales price of $978,700 an aggregate of 3,764,231 shares of the Company’s Common Stock. The shares were issued in accordance with an exemption from the registration requirements of the Securities Act under Section 4(2) thereof by virtue of compliance with the provisions of Regulation D under the Securities Act.

In January 2013, the Company approved a Flexible Stock Plan that initially reserves up to an aggregate of 6,500,000 shares of the Company’s Common Stock for issuance to employees, officers and directors of, and consultants to, the Company and its affiliates.

In March 2013, the Company entered into a new sublease for office space in New York, NY. The sublease expires on March 30, 2017 and the total amount owed through the end of the entire initial term of the sublease is $1,129,706.

X

- Details

Name: us-gaap_SubsequentEventsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- 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.

+ References

No definition available.

+ Details

Name: us-gaap_SubsequentEventsTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 53 R15.htm IDEA: XBRL DOCUMENT v2.4.0.6

Income Taxes
12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Income Taxes

Note 9 – Income Taxes

The provision (benefit) for income taxes for the years ended December 31, 2012 and 2011 is comprised of the following:

2012 2011

Current

Federal $ - $ -

State 7,619 -

Total current provision $ 7,619 $ -

Deferred

Federal $ (58,185 ) $ 60,209

State (19,378 ) 18,647

Total deferred (benefit) provision $ (77,563 ) $ 78,856

Total income tax (benefit) provision $ (69,943 ) $ 78,856

The tax effect of temporary differences, primarily net operating loss carry forwards, give rise to a deferred tax asset. Deferred income taxes are recognized for the tax consequence of such temporary differences at the enacted tax rate expected to be in effect when the differences reverse. The full realization of the tax benefit associated with the carry forward depends predominantly upon the Company’s ability to generate taxable income during the carry forward period.

The components of the Company’s deferred tax assets at December 31, 2012 and 2011 are as follows:

2012 2011

Current assets

Allowance for doubtful accounts $ 16,905 $ -

Accrued expenses 34,254

Gross current deferred assets $ 51,159 -

Noncurrent assets, net

Net operating loss carry-forwards $ 66,972 11,647

Depreciation (14,772 ) 14,149

Gross noncurrent deferred tax assets $ 52,200 $ 25,796

At December 31, 2012 the Company had federal, state and city net operating loss carry forwards in the approximate amount of $299,000 available to offset future taxable income. Most of this amount may be subject to annual limitations under certain provisions of the Internal Revenue Code related to “changes in ownership”.

The reconciliation between the income tax provision and the amount computed by applying the statutory federal tax rate to income from operations is as follows:

2012 2011

US Statutory tax rate 34.0 % 34.0 %

State and City tax rate, net of federal benefit 0.2 10.0

Nondeductible expenses 0.1

Nondeductible compensation expense 31

Other -0.1 1.0

Effective Tax Rate -2.6 % 45.0 %

Interest and penalties, if any, related to income tax liabilities are included in income tax expense. As of December 31, 2012, the Company does not have a liability for uncertain tax positions.

The Company files Federal, New York state and New York City income tax returns. Tax years for fiscal 2009 through 2011 are open and potentially subject to examination by the federal and New York state taxing authorities.

X

- Details

Name: us-gaap_IncomeTaxDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 136, 172

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 43, 44, 45, 46, 47, 48, 49

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Name: us-gaap_IncomeTaxDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 54 R13.htm IDEA: XBRL DOCUMENT v2.4.0.6

Notes Payable to Stockholders
12 Months Ended

Dec. 31, 2012

Notes Payable To Stockholders

Notes Payable to Stockholders

Note 7 – Notes Payable to Stockholders

The Company received loans from various stockholders from 2007 to 2012. Outstanding principal amounts bear interest at a rate ranging from 2% to 8% and are due on demand. Interest expense related to these loans was $6,731 and $17,593 for years ended December 31, 2012 and 2011, respectively.

X

- Details

Name: ISGI_NotesPayableToStockholdersAbstract

Namespace Prefix: ISGI_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Notes Payable To Stockholders Disclosure Text Block

+ References

No definition available.

+ Details

Name: ISGI_NotesPayableToStockholdersDisclosureTextBlock

Namespace Prefix: ISGI_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 55 R14.htm IDEA: XBRL DOCUMENT v2.4.0.6

Related Party Transactions
12 Months Ended

Dec. 31, 2012

Related Party Transactions [Abstract]

Related Party Transactions

Note 8 – Related Party Transactions

The Company has reimbursed related parties a total of $24,631 during 2012 for various expenses. The Company does not owe these related parties any amounts as of December 31, 2012.

As of December 31, 2012, the Company is owed $12,023 for expenses paid on behalf of related parties.

The Company is committed to award options to purchase 776,086 shares of the Company’s common stock to the Chief Executive Officer. There are no defined terms for these options and they have not yet been granted, so they are not yet reflected in the accompanying consolidated financial statements.

X

- Details

Name: us-gaap_RelatedPartyTransactionsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 1-4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph b

-Article 3A

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

-Article 4

+ Details

Name: us-gaap_RelatedPartyTransactionsDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 56 R16.htm IDEA: XBRL DOCUMENT v2.4.0.6

Capital Stock
12 Months Ended

Dec. 31, 2012

Equity [Abstract]

Capital Stock

Note 10 – Capital Stock

The Series A Preferred Stock is entitled to vote, with respect to any question upon which holders of Common Stock have the right to vote, including, without limitation, the right to vote for the election of directors, voting together with the holders of Common Stock as one class. The holders of Series A Preferred Stock are entitled to 67% of the total votes on all such matters regardless of the actual number of shares of Series A Preferred Stock then outstanding. The vote of 100% of the outstanding Series a Preferred Stock shall determine the vote of the Series A Preferred Stock as a class. If the holders of Series A Preferred Stock cannot unanimously agree on how to vote on a particular matter or matters, then the holders shall submit such matter or matters for a determination by a majority of the directors of the Board of Directors of the Company (including, for such purpose directors who are holders of Series A Preferred Stock) and the holders shall be deemed to have voted all of their shares of Series A Preferred Stock in accordance with the determination of the Board of Directors. All or any portion of the outstanding shares of Series A Stock may upon at least ten (10) days prior written notice to the Company be converted into Common Stock on a one share for one share basis.

X

- Details

Name: us-gaap_EquityAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section E

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Preferred Stock

-URI http://asc.fasb.org/extlink&oid=6521494

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 4

-Subparagraph (SAB TOPIC 4.C)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187143-122770

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 30

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section B

-Paragraph 7, 11A

-Chapter 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section C

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph d

-Article 4

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29-31)

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

Reference 17: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 4.E)

-URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707

Reference 18: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 5

-Paragraph 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 19: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 20: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 21: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 22: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(d),(e))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 23: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Article 4

+ Details

Name: us-gaap_StockholdersEquityNoteDisclosureTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 57 R34.htm IDEA: XBRL DOCUMENT v2.4.0.6

Convertible Debt (Details Narrative) (USD $)
12 Months Ended

Dec. 31, 2012

Oct. 26, 2012

Dec. 31, 2011

Convertible Debt

Convertible Promissory Notes $ 400,000 $ 400,000

Secured convertible promissory notes, percentage 10.00%

Description of notes converted into the company's common stock
outstanding principal and accrued interest on the Notes shall automatically be converted into the Company’s Common Stock at a rate of the lesser of (a) 75% of the per share price of the Company’s Common Stock sold or (b) $.20 per share if and when the Company consummates sales of the Company’s equity securities for aggregate gross proceeds of at least $1 million.

Aggregate proceeds from sale of equity securities $ 1,000,000

X

- Details

Name: ISGI_ConvertibleDebtAbstract

Namespace Prefix: ISGI_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

A unique description of a noncash or part noncash stock conversion. The description would be expected to include sufficient information to provide an understanding of the nature and purpose of the conversion. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4313-108586

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4304-108586

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4332-108586

+ Details

Name: us-gaap_ConversionOfStockDescription

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The portion of the carrying value of long-term convertible debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. Convertible debt is a financial instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.

+ 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 210.5-02.20)

-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 19, 20

-Article 5

+ Details

Name: us-gaap_ConvertibleDebtCurrent

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Interest rate stated in the contractual debt agreement.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 22

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.22(a)(1))

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

+ Details

Name: us-gaap_DebtInstrumentInterestRateStatedPercentage

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: instant

X

- Definition

The cash inflow associated with the sale of equity securities classified as available-for-sale securities.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 16

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 45

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26853-111562

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 12

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3179-108585

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 115

-Paragraph 18

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ProceedsFromSaleOfAvailableForSaleSecuritiesEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

XML 58 R21.htm IDEA: XBRL DOCUMENT v2.4.0.6

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

Dec. 31, 2012

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Estimated Useful Life of Assets

Depreciation is provided using the straight line method over the estimated useful lives of the asset as follows:

Method Estimated Useful
Life

Furniture, fixtures and equipment Straight-line 5-7 years

Leasehold Improvements Straight-line 5 years

X

- Details

Name: us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 13

-Subparagraph b

-Article 5

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.13)

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

+ Details

Name: us-gaap_PropertyPlantAndEquipmentTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

XML 59 R26.htm IDEA: XBRL DOCUMENT v2.4.0.6

Nature of Business and Summary of Significant Accounting Policies (Details Narrative) (USD $)
0 Months Ended 12 Months Ended

Nov. 12, 2012

Dec. 31, 2012

Dec. 31, 2011

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Shares issued for acquisition 7,333,333

Common stock, par value per share $ 0.001 $ 0.001 $ 0.001

shares issued to Homeland shareholders 6,833,013

Shares issued in cancellation fo indebtedness to homeland creditors 500,320

Shares issued result of stock dividend 14,800,000

Revenues from one customer 14.00%

Account receivalbes from customer 19.00%

Depreciation and amortization expense $ 5,272 $ 20,391

Advertising costs $ 21,475 $ 15,031

X

- Definition

Business Acquisition Equity Interests Issued In Cancellation Of Indebtedness To Creditors

+ References

No definition available.

+ Details

Name: ISGI_BusinessAcquisitionEquityInterestsIssuedInCancellationOfIndebtednessToCreditors

Namespace Prefix: ISGI_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Business Acquisition Equity Interests Issued To Entittys Shareholders

+ References

No definition available.

+ Details

Name: ISGI_BusinessAcquisitionEquityInterestsIssuedToEntittysShareholders

Namespace Prefix: ISGI_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Entity Wide Receivables Major Customer Percentage

+ References

No definition available.

+ Details

Name: ISGI_EntityWideReceivablesMajorCustomerPercentage

Namespace Prefix: ISGI_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition

Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 720

-SubTopic 35

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6420018&loc=d3e36677-107848

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

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 93-7

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_AdvertisingExpense

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Number of shares of equity interests issued or issuable to acquire entity.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 51

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Face amount or stated value of common stock per share; generally not indicative of the fair market value per share.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29)

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

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5

+ Details

Name: us-gaap_CommonStockParOrStatedValuePerShare

Namespace Prefix: us-gaap_

Data Type: num:perShareItemType

Balance Type: na

Period Type: instant

X

- Definition

The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_DepreciationAndAmortization

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: duration

X

- Definition

Percentage of revenue generated from a single external customer that accounts for 10 percent or more of an entity's revenues.

+ References

No definition available.

+ Details

Name: us-gaap_EntityWideRevenueMajorCustomerPercentage

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Number of shares of common and preferred stock issued as dividends during the period. Excludes stock splits.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

+ Details

Name: us-gaap_StockDividendsShares

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

XML 60 R41.htm IDEA: XBRL DOCUMENT v2.4.0.6

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details)
12 Months Ended

Dec. 31, 2012

Dec. 31, 2011

Income Tax Disclosure [Abstract]

US Statutory tax rate 34.00% 34.00%

State and City tax rate, net of federal benefit 0.20% 10.00%

Nondeductible expenses 0.10%

Nondeductible compensation expense 31.00%

Other (0.10%) 1.00%

Effective Tax Rate (2.60%) 45.00%

X

- Definition

A ratio calculated by dividing the reported amount of income tax expense attributable to continuing operations for the period by GAAP-basis pretax income from continuing operations.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Subparagraph 2

-Article 4

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 47

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h)(2))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

+ Details

Name: us-gaap_EffectiveIncomeTaxRateContinuingOperations

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition

The domestic federal statutory tax rate applicable under enacted tax laws to the Company's pretax income from continuing operations for the period. The "statutory" tax rate is the regular tax rate if there are alternative tax systems.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 47

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I)

-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

+ Details

Name: us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition

The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to other deductions received under enacted tax laws not otherwise listed in the existing taxonomy.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I)

-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

+ Details

Name: us-gaap_EffectiveIncomeTaxRateReconciliationDeductionsOther

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition

The sum of the differences between the effective income tax rate and domestic federal statutory income tax rate attributable to all nondeductible expenses under enacted tax laws.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I)

-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

+ Details

Name: us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpense

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition

The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to differences in the deductibility or nondeductibility of incentive stock options and other equity-based compensation costs in accordance with generally accepted accounting principles and enacted tax laws.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I)

-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

+ Details

Name: us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Definition

The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate that can be explained by the state and local income tax expense or benefit, net of the federal tax benefit (expense) thereon, recorded during the period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I)

-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

+ Details

Name: us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes

Namespace Prefix: us-gaap_

Data Type: num:percentItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_IncomeTaxDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 61 R5.htm IDEA: XBRL DOCUMENT v2.4.0.6

Consolidated Statement of Changes in Stockholders' (Deficit) (USD $)

Preferred Convertible Series A [Member]

Common Stock [Member]

Additional Paid-In Capital [Member]

Accumulated Equity (Deficit) [Member]

Total

Balance at Dec. 31, 2010 $ 22,373 $ (253,672) $ (231,299)

Balance, shares at Dec. 31, 2010 22,373,013

Net Loss 94,692 94,692

Balance at Dec. 31, 2011 22,373 (158,980) (136,607)

Balance, shares at Dec. 31, 2011 22,373,013

Issuance of Common Stock 9,600 2,486,520 2,496,120

Issuance of Common Stock, shares 9,600,000

Debt Extinguishment 500 129,583

Debt Extinguishment, shares 500,320

Issuance of Preferred Stock 10 10

Issuance of Preferred Stock, shares 10

Net Loss (2,654,168) (2,654,168)

Balance at Dec. 31, 2012 $ 32,473 $ 2,616,113 $ (2,813,148) $ (164,562)

Balance, shares at Dec. 31, 2012 10 32,473,333

X

- Definition

Stock Issued During Period Shares Debt Extinguishment

+ References

No definition available.

+ Details

Name: ISGI_StockIssuedDuringPeriodSharesDebtExtinguishment

Namespace Prefix: ISGI_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Stock Issued During Period Shares Issuance Of Preferred Stock

+ References

No definition available.

+ Details

Name: ISGI_StockIssuedDuringPeriodSharesIssuanceOfPreferredStock

Namespace Prefix: ISGI_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Stock Issued During Period Value Debt Extinguishment

+ References

No definition available.

+ Details

Name: ISGI_StockIssuedDuringPeriodValueDebtExtinguishment

Namespace Prefix: ISGI_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Stock Issued During Period Value Issuance Of Preferred Stock

+ References

No definition available.

+ Details

Name: ISGI_StockIssuedDuringPeriodValueIssuanceOfPreferredStock

Namespace Prefix: ISGI_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

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

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 10, 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 87-21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28, 29, 30

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A7

-Appendix A

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_NetIncomeLoss

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

X

- Definition

Number of shares issued and outstanding as of the balance sheet date.

+ References

No definition available.

+ Details

Name: us-gaap_SharesOutstanding

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: instant

X

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ 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 210.5-02.29-31)

-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 29, 30, 31

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A3

-Appendix A

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 4.E)

-URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section E

+ Details

Name: us-gaap_StockholdersEquity

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: instant

X

- Definition

Number of new stock issued during the period.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

+ Details

Name: us-gaap_StockIssuedDuringPeriodSharesNewIssues

Namespace Prefix: us-gaap_

Data Type: xbrli:sharesItemType

Balance Type: na

Period Type: duration

X

- Definition

Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

+ Details

Name: us-gaap_StockIssuedDuringPeriodValueNewIssues

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: credit

Period Type: duration

XML 62 R10.htm IDEA: XBRL DOCUMENT v2.4.0.6

Extinguishment of Debt
12 Months Ended

Dec. 31, 2012

Extinguishment of Debt Disclosures [Abstract]

Extinguishment of Debt

Note 4 – Extinguishment of Debt

As a result of the Exchange Agreement, various long term debt, related party notes payable and notes payable to stockholders were converted to common stock. The Company issued 500,320 shares of common stock in exchange for $479,337 of various debt and notes payable and related accrued interest. The shares issued were determined to have a fair value of $130,083 and the Company recorded a gain on extinguishment of debt totaling $329,254 during 2012.

X

- Definition

Extinguishment Of Debt Disclosures Text Block

+ References

No definition available.

+ Details

Name: ISGI_ExtinguishmentOfDebtDisclosuresTextBlock

Namespace Prefix: ISGI_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_ExtinguishmentOfDebtDisclosuresAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

XML 63 R27.htm IDEA: XBRL DOCUMENT v2.4.0.6

Nature of Business and Summary of Significant Accounting Policies - Estimated Useful Life of Assets (Details)
12 Months Ended

Dec. 31, 2012

Furniture, fixtures And Equipement [Member] | Minimum [Member]

Estimated useful life 5 years

Furniture, fixtures And Equipement [Member] | Maximum [Member]

Estimated useful life 7 years

Leasehold Improvements [Member]

Estimated useful life 5 years

X

- Definition

Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

+ References

No definition available.

+ Details

Name: us-gaap_PropertyPlantAndEquipmentUsefulLife

Namespace Prefix: us-gaap_

Data Type: xbrli:durationItemType

Balance Type: na

Period Type: duration

XML 64 FilingSummary.xml IDEA: XBRL DOCUMENT 2.4.0.6 Html 60 188 1 true 21 0 false 4 false false R1.htm 0001 - Document - Document and Entity Information Sheet http://benaco.com/role/DocumentAndEntityInformation Document and Entity Information true false R2.htm 0002 - Statement - Consolidated Balance Sheets Sheet http://benaco.com/role/BalanceSheets Consolidated Balance Sheets false false R3.htm 0003 - Statement - Consolidated Balance Sheets (Parenthetical) Sheet http://benaco.com/role/BalanceSheetsParenthetical Consolidated Balance Sheets (Parenthetical) false false R4.htm 0004 - Statement - Consolidated Statements of Operations Sheet http://benaco.com/role/StatementsOfOperations Consolidated Statements of Operations false false R5.htm 0005 - Statement - Consolidated Statement of Changes in Stockholders' (Deficit) Sheet http://benaco.com/role/StatementOfChangesInStockholdersDeficit Consolidated Statement of Changes in Stockholders' (Deficit) false false R6.htm 0006 - Statement - Consolidated Statements of Cash Flows Sheet http://benaco.com/role/StatementsOfCashFlows Consolidated Statements of Cash Flows false false R7.htm 0007 - Disclosure - Nature of Business and Summary of Significant Accounting Policies Sheet http://benaco.com/role/NatureOfBusinessAndSummaryOfSignificantAccountingPolicies Nature of Business and Summary of Significant Accounting Policies false false R8.htm 0008 - Disclosure - Long-Term Debt Sheet http://benaco.com/role/Long-TermDebt Long-Term Debt false false R9.htm 0009 - Disclosure - Notes Payable - Related Parties Notes http://benaco.com/role/NotesPayable-RelatedParties Notes Payable - Related Parties false false R10.htm 0010 - Disclosure - Extinguishment of Debt Sheet http://benaco.com/role/ExtinguishmentOfDebt Extinguishment of Debt false false R11.htm 0011 - Disclosure - Convertible Debt Sheet http://benaco.com/role/ConvertibleDebt Convertible Debt false false R12.htm 0012 - Disclosure - Amount Payable to Officer Sheet http://benaco.com/role/AmountPayableToOfficer Amount Payable to Officer false false R13.htm 0013 - Disclosure - Notes Payable to Stockholders Notes http://benaco.com/role/NotesPayableToStockholders Notes Payable to Stockholders false false R14.htm 0014 - Disclosure - Related Party Transactions Sheet http://benaco.com/role/RelatedPartyTransactions Related Party Transactions false false R15.htm 0015 - Disclosure - Income Taxes Sheet http://benaco.com/role/IncomeTaxes Income Taxes false false R16.htm 0016 - Disclosure - Capital Stock Sheet http://benaco.com/role/CapitalStock Capital Stock false false R17.htm 0017 - Disclosure - Operating Leases Sheet http://benaco.com/role/OperatingLeases Operating Leases false false R18.htm 0018 - Disclosure - Stock Compensation Sheet http://benaco.com/role/StockCompensation Stock Compensation false false R19.htm 0019 - Disclosure - Subsequent Events Sheet http://benaco.com/role/SubsequentEvents Subsequent Events false false R20.htm 0020 - Disclosure - Nature of Business and Summary of Significant Accounting Policies (Policies) Sheet http://benaco.com/role/NatureOfBusinessAndSummaryOfSignificantAccountingPoliciesPolicies Nature of Business and Summary of Significant Accounting Policies (Policies) false false R21.htm 0021 - Disclosure - Nature of Business and Summary of Significant Accounting Policies (Tables) Sheet http://benaco.com/role/NatureOfBusinessAndSummaryOfSignificantAccountingPoliciesTables Nature of Business and Summary of Significant Accounting Policies (Tables) false false R22.htm 0022 - Disclosure - Long-Term Debt (Tables) Sheet http://benaco.com/role/Long-TermDebtTables Long-Term Debt (Tables) false false R23.htm 0023 - Disclosure - Notes Payable - Related Parties (Tables) Notes http://benaco.com/role/NotesPayable-RelatedPartiesTables Notes Payable - Related Parties (Tables) false false R24.htm 0024 - Disclosure - Income Taxes (Tables) Sheet http://benaco.com/role/IncomeTaxesTables Income Taxes (Tables) false false R25.htm 0025 - Disclosure - Operating Leases (Tables) Sheet http://benaco.com/role/OperatingLeasesTables Operating Leases (Tables) false false R26.htm 0026 - Disclosure - Nature of Business and Summary of Significant Accounting Policies (Details Narrative) Sheet http://benaco.com/role/NatureOfBusinessAndSummaryOfSignificantAccountingPoliciesDetailsNarrative Nature of Business and Summary of Significant Accounting Policies (Details Narrative) false false R27.htm 0027 - Disclosure - Nature of Business and Summary of Significant Accounting Policies - Estimated Useful Life of Assets (Details) Sheet http://benaco.com/role/NatureOfBusinessAndSummaryOfSignificantAccountingPolicies-EstimatedUsefulLifeOfAssetsDetails Nature of Business and Summary of Significant Accounting Policies - Estimated Useful Life of Assets (Details) false false R28.htm 0028 - Disclosure - Long-Term Debt - Schedule of Long Term Debt (Details) Sheet http://benaco.com/role/Long-TermDebt-ScheduleOfLongTermDebtDetails Long-Term Debt - Schedule of Long Term Debt (Details) false false R29.htm 0029 - Disclosure - Long-Term Debt - Schedule of Long Term Debt (Details) (Parenthetical) Sheet http://benaco.com/role/Long-TermDebt-ScheduleOfLongTermDebtDetailsParenthetical Long-Term Debt - Schedule of Long Term Debt (Details) (Parenthetical) false false R30.htm 0030 - Disclosure - Notes Payable - Related Parties (Details Narrative) Notes http://benaco.com/role/NotesPayable-RelatedPartiesDetailsNarrative Notes Payable - Related Parties (Details Narrative) false false R31.htm 0031 - Disclosure - Notes Payable - Related Parties - Schedule of Long-term Debt Instruments (Details) Notes http://benaco.com/role/NotesPayable-RelatedParties-ScheduleOfLong-TermDebtInstrumentsDetails Notes Payable - Related Parties - Schedule of Long-term Debt Instruments (Details) false false R32.htm 0032 - Disclosure - Notes Payable - Related Parties - Schedule of Long-term Debt Instruments (Details) (Parenthetical) Notes http://benaco.com/role/NotesPayable-RelatedParties-ScheduleOfLong-TermDebtInstrumentsDetailsParenthetical Notes Payable - Related Parties - Schedule of Long-term Debt Instruments (Details) (Parenthetical) false false R33.htm 0033 - Disclosure - Extinguishment of Debt (Details Narrative) Sheet http://benaco.com/role/ExtinguishmentOfDebtDetailsNarrative Extinguishment of Debt (Details Narrative) false false R34.htm 0034 - Disclosure - Convertible Debt (Details Narrative) Sheet http://benaco.com/role/ConvertibleDebtDetailsNarrative Convertible Debt (Details Narrative) false false R35.htm 0035 - Disclosure - Amount Payable to Officer (Details Narrative) Sheet http://benaco.com/role/AmountPayableToOfficerDetailsNarrative Amount Payable to Officer (Details Narrative) false false R36.htm 0036 - Disclosure - Notes Payable to Stockholders (Details Narrative) Notes http://benaco.com/role/NotesPayableToStockholdersDetailsNarrative Notes Payable to Stockholders (Details Narrative) false false R37.htm 0037 - Disclosure - Related Party Transactions (Details Narrative) Sheet http://benaco.com/role/RelatedPartyTransactionsDetailsNarrative Related Party Transactions (Details Narrative) false false R38.htm 0038 - Disclosure - Income Taxes (Details Narrative) Sheet http://benaco.com/role/IncomeTaxesDetailsNarrative Income Taxes (Details Narrative) false false R39.htm 0039 - Disclosure - Income Taxes - Schedule of Components of Income Tax Expense (Benefit) (Details) Sheet http://benaco.com/role/IncomeTaxes-ScheduleOfComponentsOfIncomeTaxExpenseBenefitDetails Income Taxes - Schedule of Components of Income Tax Expense (Benefit) (Details) false false R40.htm 0040 - Disclosure - Income Taxes - Schedule of Deferred Tax Assets (Details) Sheet http://benaco.com/role/IncomeTaxes-ScheduleOfDeferredTaxAssetsDetails Income Taxes - Schedule of Deferred Tax Assets (Details) false false R41.htm 0041 - Disclosure - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) Sheet http://benaco.com/role/IncomeTaxes-ScheduleOfEffectiveIncomeTaxRateReconciliationDetails Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) false false R42.htm 0042 - Disclosure - Capital Stock (Details Narrative) Sheet http://benaco.com/role/CapitalStockDetailsNarrative Capital Stock (Details Narrative) false false R43.htm 0043 - Disclosure - Operating Leases (Details Narrative) Sheet http://benaco.com/role/OperatingLeasesDetailsNarrative Operating Leases (Details Narrative) false false R44.htm 0044 - Disclosure - Operating Leases - Schedule of Minimum Annual Lease Commitments (Details) Sheet http://benaco.com/role/OperatingLeases-ScheduleOfMinimumAnnualLeaseCommitmentsDetails Operating Leases - Schedule of Minimum Annual Lease Commitments (Details) false false R45.htm 0045 - Disclosure - Stock Compensation (Details Narrative) Sheet http://benaco.com/role/StockCompensationDetailsNarrative Stock Compensation (Details Narrative) false false R46.htm 0046 - Disclosure - Subsequent Events (Details Narrative) Sheet http://benaco.com/role/SubsequentEventsDetailsNarrative Subsequent Events (Details Narrative) false false All Reports Book All Reports Process Flow-Through: 0002 - Statement - Consolidated Balance Sheets Process Flow-Through: Removing column 'Oct. 26, 2012' Process Flow-Through: Removing column 'Dec. 31, 2010' Process Flow-Through: 0003 - Statement - Consolidated Balance Sheets (Parenthetical) Process Flow-Through: Removing column 'Nov. 12, 2012' Process Flow-Through: 0004 - Statement - Consolidated Statements of Operations Process Flow-Through: 0006 - Statement - Consolidated Statements of Cash Flows isgi-20121231.xml isgi-20121231.xsd isgi-20121231_cal.xml isgi-20121231_def.xml isgi-20121231_lab.xml isgi-20121231_pre.xml true true XML 65 R38.htm IDEA: XBRL DOCUMENT v2.4.0.6

Income Taxes (Details Narrative) (USD $)

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Net operating loss carry forwards to offset future taxable income $ 299,000

X

- Details

Name: us-gaap_IncomeTaxDisclosureAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

The sum of domestic, foreign and state and local operating loss carryforwards, before tax effects, available to reduce future taxable income under enacted tax laws.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 3

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 48

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_OperatingLossCarryforwards

Namespace Prefix: us-gaap_

Data Type: xbrli:monetaryItemType

Balance Type: debit

Period Type: instant

XML 66 R20.htm IDEA: XBRL DOCUMENT v2.4.0.6

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

Dec. 31, 2012

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Nature of Business

Nature of Business

International Safety Group, Inc. and its subsidiaries (collectively, the “Company”) provides occupational risk management services for entities located in New York. The Company provides licensed site safety manager services on major construction projects which is required by the New York City Department of Buildings. The Company also provides safety training, fire safety and emergency preparedness services that are required by the Fire Department of New York.

Reverse Merger

Reverse Merger

On November 12, 2012 the Company acquired all of the issued and outstanding capital stock of Homeland Safety Consultants, Inc. (“Homeland”) in a transaction in which the Company issued an aggregate of 7,333,333 shares of its Common Stock, par value $.001 per share to Homeland’s shareholders (6,833,013 shares) and certain creditors of Homeland (500,320 shares) in exchange for Homeland’s shares and the cancellation of indebtedness of Homeland to such creditors (the “Exchange Agreement”). The transaction under the Exchange Agreement was accounted for as a reverse merger where Homeland was the accounting acquirer. The Company declared a 21 for 1 stock dividend for holders of record of the Company’s common stock on November 6, 2012. This Company issued 14,800,000 shares as a result of the stock dividend, which is in substance a stock split and the outstanding shares and per share amounts retroactively reflect the stock dividend.

Principles of Consolidation

Principles of Consolidation

The consolidated financial statements include the accounts of International Safety Group, Inc. and its wholly owned subsidiaries, International Safety Group, Inc. (Delaware), Homeland Safety Consultants, Inc. and its subsidiary.

Use of Estimates

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of the contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Significant estimates, assumptions and judgments are applied in the determination of our allowance for doubtful accounts and our valuation allowance based on future taxable income. Estimates have been prepared on the basis of the most current and best information available as of each balance sheet date. As such, actual results could differ from those estimates.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

The carrying amounts reported in the consolidated balance sheets as of December 31, 2012 and 2011 for accounts receivable, prepaid expenses, other assets, accounts payable, and accrued expenses approximate their fair value because of the immediate or short-term nature of these financial instruments. The fair value of notes payable is approximately their carrying value based on rates available to the Company for debt with similar terms.

Cash and Cash Equivalents and Concentration of Risk

Cash and Cash Equivalents and Concentration of Risk

The Company considers all accounts of cash and other highly liquid investments with original maturities of three months or less as cash or cash equivalents. At times throughout the year, the Company might maintain bank balances that may exceed Federal Deposit Insurance Corporation (FDIC) insured limits.

In 2012, 14% of revenues were from one customer. In 2012 one customer accounted for 19% of total accounts receivable. In 2011 there were no such concentrations.

Accounts Receivable

Accounts Receivable

Accounts receivable are non-interest bearing obligations due under normal trade terms. Senior management reviews accounts receivable on a monthly basis to determine if any receivables will be potentially uncollectible. Historical bad debts and current economic trends are used in evaluating the allowance for doubtful accounts. The Company includes any accounts receivable balances that are determined to be uncollectible, along with a general reserve, in its overall allowance for doubtful accounts. After all attempts to collect a receivable have failed, the receivable is written off against the allowance. Based on the information available, the Company believes its allowance for doubtful accounts as of December 31, 2012 and 2011 is adequate.

Fixed Assets

Fixed Assets

Fixed assets consists of furniture, fixtures and equipment and leasehold improvements which are stated at cost. Leasehold improvements are amortized using the lesser of the life of the lease or the useful life of the asset. Repairs and maintenance are charged to expense as incurred. Depreciation is provided using the straight line method over the estimated useful lives of the asset as follows:

Method Estimated Useful
Life

Furniture, fixtures and equipment Straight-line 5-7 years

Leasehold Improvements Straight-line 5 years

Depreciation and amortization expense for the years ended December 31, 2012 and 2011 was $5,271 and $20,391, respectively.

Revenue Recognition

Revenue Recognition

Revenue consists primarily of fees received, based on time and materials, for providing site safety managers on major construction sites and safety training, fire safety and emergency preparedness services. Revenue is recognized in the period in which the services are performed and amounts are earned, and collectability is reasonably assured.

Income Taxes

Income Taxes

The Company accounts for income taxes using the asset and liability method described in FASB ASC 740. Deferred tax assets arise from a variety of sources, the most significant being: a) tax losses that can be carried forward to be utilized against profits in future years; b) expenses recognized in the books but disallowed in the tax return until the associated cash flow occurs; and c) valuation changes of assets which need to be tax effected for book purposes but are deductible only when the valuation change is realized.



Deferred tax assets and liabilities are determined based on differences between financial reporting and tax basis of assets and liabilities and are measured using enacted tax rates and laws that are expected to be in effect when such differences are expected to reverse. The gross deferred tax assets are reduced, if necessary, by a valuation allowance for any tax benefit which is not more likely than not to be realized. In assessing the need for a valuation allowance, future taxable income is estimated, considering the realization of tax loss carry forwards. Valuation allowances related to deferred tax assets can also be affected by changes to tax laws, changes to statutory tax rates and future taxable income levels. In the event it was determined that the Company would not be able to realize all or a portion of our deferred tax assets in the future, we would reduce such amounts through a charge to income in the period in which that determination is made. Conversely, if we were to determine that we would be able to realize our deferred tax assets in the future in excess of the net carrying amounts, we would decrease the recorded valuation allowance through an increase to income in the period in which that determination is made. In its evaluation of a valuation allowance the Company takes into account existing contracts and backlog, and the probability that options under these contract awards will be exercised as well as sales of existing products. The Company follows the provisions of FASB ASC 740-10-50, Accounting for Uncertainty in Income Taxes. ASC 740-10-50 which prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740-10 requires that the Company determine whether the benefits of its tax positions are more-likely-than-not of being sustained upon audit based on the technical merits of the tax position. The Company recognizes the impact of an uncertain income tax position taken on its income tax return at the largest amount that is more likely than not to be sustained upon audit by the relevant taxing authority.

Despite the Company’s belief that its tax return positions are consistent with applicable tax laws, one or more positions may be challenged by taxing authorities. Settlement of any challenge can result in no change, a complete disallowance, or some partial adjustment reached through negotiations or litigation.

Interest and penalties related to income tax matters, if applicable, will be recognized as income tax expense. During the years ended December 31, 2012 and 2011 the Company did not incur any expense related to interest or penalties for income tax matters, and no such amounts were accrued as of December 31, 2012 and 2011.

Earnings (Loss) per Share

Earnings (Loss) per Share

FASB ASC 260-10 requires the presentation of basic earnings per share (“basic EPS”) and diluted earnings per share (“diluted EPS”).

The Company’s basic income (loss) per common share is based on net income (loss) for the relevant period, divided by the weighted average number of common shares outstanding during the period. Diluted income per common share is based on net income, divided by the weighted average number of common shares outstanding during the period, including common share equivalents, such as outstanding stock options and beneficial conversion of related party accounts. The computation of diluted loss per share for the year ended December 31, 2012 does not assume conversion, exercise or contingent exercise of warrants, and securities as they would have an anti-dilutive effect on the earnings resulting from the Company’s net loss position in that period.

For the years ended December 31, 2012 and 2011, the Company did not have any common share equivalents.

Advertising Costs

Advertising Costs

Advertising costs are expensed as incurred, and were $21,475 and $15,031 for the years ended December 31, 2012 and 2011, respectively.

Segment Reporting

Segment Reporting

Financial Accounting Standards Board (“FASB”) ASC Topic 280, Segment Reporting (“ASC 280”), establishes standards for the way public business enterprises report information about operating segments. ASC 280 also establishes standards for related disclosures about products and services, geographic areas and major customers. The Company has determined that based on these criteria it only operates one segment, consulting services, as all other services do not meet the minimum threshold for separate reporting of a segment.

Reclassifications

Reclassifications

Certain reclassifications have been made to prior year financial statements to conform to the current year presentation.

X

- Definition

Cash And Cash Equivalents And Concentration Of Risk [Policy Text Block]

+ References

No definition available.

+ Details

Name: ISGI_CashAndCashEquivalentsAndConcentrationOfRiskPolicyTextBlock

Namespace Prefix: ISGI_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Reverse Merger [Policy Text Block]

+ References

No definition available.

+ Details

Name: ISGI_ReverseMergerPolicyTextBlock

Namespace Prefix: ISGI_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for advertising costs. For those costs that cannot be capitalized, discloses whether such costs are expensed as incurred or the first period in which the advertising takes place. For direct response advertising costs that are capitalized, describes those assets and the accounting policy used, including a description of the qualifying activity, the types of costs capitalized and the related amortization period. An entity also may disclose its accounting policy for cooperative advertising arrangements.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 340

-SubTopic 20

-URI http://asc.fasb.org/subtopic&trid=2127066

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 340

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6387501&loc=d3e8275-108329

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 02-16

-Paragraph 6

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 340

-SubTopic 20

-Section 55

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6387522&loc=d3e8384-108330

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

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 93-7

-Paragraph 49

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_AdvertisingCostsPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).

+ References

No definition available.

+ Details

Name: us-gaap_BasisOfAccountingPolicyPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2197480

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 325

-SubTopic 20

-URI http://asc.fasb.org/subtopic&trid=2197087

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 18

-Paragraph 20

-Subparagraph a(2)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 2-6

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 323

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2196966

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 860

-SubTopic 40

-Section 45

-URI http://asc.fasb.org/section&trid=2197723

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 18

-Paragraph 5, 6, 16-19

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 46R

-Paragraph 4

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph k

-Article 1

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=18733093&loc=d3e5614-111684

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 323

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=16385135&loc=d3e33801-111570

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 46R

-Paragraph 14, 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 46R

-Paragraph 4

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 140

-Paragraph 46

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.3A-02)

-URI http://asc.fasb.org/extlink&oid=6959686&loc=d3e355033-122828

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 96-16

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 17: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 18: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02, 03

-Article 3A

Reference 19: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 97-2

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_ConsolidationPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3630-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 6, 8-16, 60

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2144384

+ Details

Name: us-gaap_EarningsPerSharePolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for determining the fair value of financial instruments.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2155942

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 8, 10, 12, 13, 14

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_FairValueOfFinancialInstrumentsPolicy

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 17

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32809-109319

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

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 48

-Paragraph 20

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32247-109318

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 4

-Paragraph 11

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32840-109319

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 6-34, 43, 47, 49

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32280-109318

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 954

-SubTopic 740

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6491622&loc=d3e9504-115650

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 30

-URI http://asc.fasb.org/subtopic&trid=2144749

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2144681

+ Details

Name: us-gaap_IncomeTaxPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Details

Name: us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract

Namespace Prefix: us-gaap_

Data Type: xbrli:stringItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for reclassifications that affects the comparability of the financial statements.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6359566&loc=d3e326-107755

+ Details

Name: us-gaap_PriorPeriodReclassificationAdjustmentDescription

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for property, plant and equipment which may include the basis of such assets, depreciation methods used and estimated useful lives, the entity's capitalization policy, including its accounting treatment for costs incurred for repairs and maintenance activities, whether such asset balances include capitalized interest and the method by which such is calculated, how disposals of such assets are accounted for and how impairment of such assets is assessed and recognized.

+ 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 210.5-02.13(a))

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

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 360

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2155824

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 22

-Paragraph 12, 13

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 34

-Paragraph 8, 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 13

-Subparagraph a

-Article 5

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 5

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section C

-Paragraph 5

-Chapter 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 144

-Paragraph 7

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name: us-gaap_PropertyPlantAndEquipmentPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for trade and other accounts receivable, and finance, loan and lease receivables, including those classified as held for investment and held for sale. This disclosure may include (1) the basis at which such receivables are carried in the entity's statements of financial position (2) how the level of the valuation allowance for receivables is determined (3) when impairments, charge-offs or recoveries are recognized for such receivables (4) the treatment of origination fees and costs, including the amortization method for net deferred fees or costs (5) the treatment of any premiums or discounts or unearned income (6) the entity's income recognition policies for such receivables, including those that are impaired, past due or placed on nonaccrual status and (7) the treatment of foreclosures or repossessions (8) the nature and amount of any guarantees to repurchase receivables.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2196772

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

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 01-6

-Paragraph 13

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3-5

-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 114

-Paragraph 20

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 92-5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 20

-URI http://asc.fasb.org/subtopic&trid=2196816

+ Details

Name: us-gaap_ReceivablesPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 13.B.Q1)

-URI http://asc.fasb.org/extlink&oid=6600647&loc=d3e214044-122780

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

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 22

-Paragraph 8, 12, 13

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18823-107790

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790

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

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 13

-Section B

-Paragraph Question 1

+ Details

Name: us-gaap_RevenueRecognitionPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for segment reporting.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

+ Details

Name: us-gaap_SegmentReportingPolicyPolicyTextBlock

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

X

- Definition

Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.

+ References

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

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 94-6

-Paragraph 11, 14

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6143-108592

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6132-108592

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6061-108592

+ Details

Name: us-gaap_UseOfEstimates

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

Income Taxes - Schedule of Components of Income Tax Expense (Benefit) (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Federal
State	7,619
Total current provision	7,619	0
Federal	(58,185)	60,209
State	(19,378)	18,647
Total deferred (benefit) provision	(77,563)	78,856
Total income tax (benefit) provision	$ (69,943)	$ 78,856

Subsequent Events (Details Narrative) (USD $)	0 Months Ended	2 Months Ended
Subsequent Events (Details Narrative) (USD $)	Mar. 30, 2013	Apr. 03, 2013	Jan. 31, 2013
Subsequent Events [Abstract]
Common stock shares sold to investors		978,700
Common stock shares sold to investors, shares		$ 3,764,231
Number of common stock shares reserved for issuance to employees, officers, directors, consultants, company and affiliates			6,500,000
Amount owed through sublease	$ 1,129,706
Sublease expiry date	Mar. 30, 2017

Extinguishment of Debt (Details Narrative) (USD $)	12 Months Ended
Extinguishment of Debt (Details Narrative) (USD $)	Dec. 31, 2012	Dec. 31, 2011
Extinguishment of Debt Disclosures [Abstract]
Stock issued during period for exchange of debt and accrued interest, number	500,320
Stock issued during period for exchange of debt and accrued interest	$ 479,337
Fair value of stock issued during period	130,083
Gain on extinguishment of debt	$ 349,254

Capital Stock (Details Narrative)	12 Months Ended
Capital Stock (Details Narrative)	Dec. 31, 2012
Equity [Abstract]
Percentage of total votes entitled to Series A preferred stockholders	67.00%

Related Party Transactions (Details Narrative) (USD $)	12 Months Ended
Related Party Transactions (Details Narrative) (USD $)	Dec. 31, 2012
Related Party Transactions [Abstract]
Reimbursement from related parties	$ 24,631
Amount owed by company behalf of related parties	$ 12,023
Options awarded to purchase of common stock, number	776,086

Operating Leases (Details Narrative) (USD $)	0 Months Ended	12 Months Ended
Operating Leases (Details Narrative) (USD $)	Mar. 30, 2013	Dec. 31, 2012	Dec. 31, 2011
Lease for additional office space on a month-to-month basis		$ 2,000
Rent expense relating to operating lease		$ 195,260	$ 138,715
Lease agreement expiring date	Mar. 30, 2017
Office Equipment One [Member]
Lease agreement expiring date		Dec. 31, 2015
Office Equipment Two [Member]
Lease agreement expiring date		Apr. 23, 2017
Office Space [Member]
Lease agreement expiring date		Aug. 31, 2015

Long-Term Debt - Schedule of Long Term Debt (Details) (Parenthetical)		12 Months Ended				12 Months Ended		12 Months Ended		12 Months Ended
	Oct. 26, 2012	Dec. 31, 2012 Notes Payable A [Member]	Dec. 31, 2011 Notes Payable A [Member]	Dec. 31, 2012 Notes Payable B [Member]	Dec. 31, 2011 Notes Payable B [Member]	Dec. 31, 2012 Notes Payable C [Member]	Dec. 31, 2011 Notes Payable C [Member]	Dec. 31, 2012 Notes Payable D [Member]	Dec. 31, 2011 Notes Payable D [Member]	Dec. 31, 2012 Notes Payable E [Member]
Debt instrument, bearing interest rate	10.00%	11.50%	11.50%	2.00%	2.00%	6.00%	6.00%	6.00%	6.00%
Debt instrumen, maturity date		May 31, 2013				Apr. 30, 2013		Sep. 30, 2013		Jan. 31, 2012

Operating Leases - Schedule of Minimum Annual Lease Commitments (Details) (USD $)	Dec. 31, 2012
Minimum annual lease commitments December 31, 2013	$ 88,722
Minimum annual lease commitments December 31, 2014	115,272
Minimum annual lease commitments December 31, 2015	117,972
Minimum annual lease commitments December 31, 2016	104,340
Minimum annual lease commitments, total	426,306
Office Space [Member]
Minimum annual lease commitments December 31, 2013	17,172
Minimum annual lease commitments December 31, 2014	17,172
Minimum annual lease commitments December 31, 2015	17,172
Minimum annual lease commitments December 31, 2016	3,540
Minimum annual lease commitments, total	55,056
Office Equipment [Member]
Minimum annual lease commitments December 31, 2013	71,550
Minimum annual lease commitments December 31, 2014	98,100
Minimum annual lease commitments December 31, 2015	100,800
Minimum annual lease commitments December 31, 2016	100,800
Minimum annual lease commitments, total	$ 372,250

Notes Payable - Related Parties (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Debt Disclosure [Abstract]
Interest expenses on notes payable to related parties	$ 3,484	$ 22,646

Notes Payable - Related Parties - Schedule of Long-term Debt Instruments (Details) (Parenthetical)				12 Months Ended
	Oct. 26, 2012	Dec. 31, 2012 Notes Payable F [Member]	Dec. 31, 2011 Notes Payable F [Member]	Dec. 31, 2012 Notes Payable G [Member]	Dec. 31, 2011 Notes Payable G [Member]
Debt instrument, bearing interest rate	10.00%	8.00%	8.00%	6.00%	6.00%
Debt instrument. maturity date				May 26, 2013

Income Taxes - Schedule of Deferred Tax Assets (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Allowance for doubtful accounts	$ 16,905
Accrued expenses	34,254
Gross current deferred assets	51,159	0
Net operating loss carry-forwards	66,972	11,647
Depreciation	(14,772)	14,149
Gross noncurrent deferred tax assets	$ 52,200	$ 25,796

Consolidated Balance Sheets (USD $)	Dec. 31, 2012	Dec. 31, 2011
Current Assets
Cash and Cash Equivalents	$ 280,590	$ 34,893
Accounts Receivable, net allowance for doubtful accounts of$14,616 and $6,530, respectively	970,573	817,051
Prepaid Expenses	40,549	29,933
Deferred Tax Assets	51,159
Other Assets	6,000	23,613
Total Current Assets	1,348,871	905,490
Fixed Assets
Furniture, Fixtures and Equipment	61,389	61,389
Leasehold Improvements	61,600	61,600
Fixed asset gross	122,989	122,989
Less: Accumulated Depreciation and Amortization	90,398	85,126
Fixed Assets, Net of Accumulated Depreciation	32,591	37,863
Deferred Tax Assets	52,200	25,796
Other Assets - Non-Current	21,400	21,400
Total Non-Current Assets	106,191	85,059
Total Assets	1,455,062	990,549
Current Liabilities
Accounts Payable	283,857	60,285
Accrued Expenses	628,209	195,938
Notes Payable - Stockholders		389,788
Notes Payable - Related Parties		17,450
Convertible Debt - Current	400,000
Current Portion of Long-term Debt	307,558	36,696
Total Current Liabilities	1,619,624	700,157
Long-term Liabilities
Long-term Debt, net of current portion	0	376,399
Notes Payable - Related Parties		50,600
Total Long-term Liabilities		426,999
Total Liabilities	1,619,624	1,127,156
Stockholders' Deficit
Common Stock, .001 par value; 225,000,000 shares authorized; 32,473,333 and 22,373,013 issued and outstanding, respectively	32,473	22,373
Preferred Stock; Convertible Series A, .001 par value; 10 shares authorized; 10 and 0 issued and outstanding, respectively
Additional Paid in Capital	2,616,113
Accumulated Deficit	(2,813,148)	(158,980)
Total Stockholders' (Deficit)	(164,562)	(136,607)
Total Liabilities and Stockholders' Deficit	$ 1,455,062	$ 990,549

Stock Compensation (Details Narrative) (USD $)	12 Months Ended
Stock Compensation (Details Narrative) (USD $)	Dec. 31, 2012	Dec. 31, 2011	Nov. 12, 2012
Series A Convertible preferred stock shares issued	10	0
Series A Preferred stock, per share	$ 0.001	$ 0.001
Common stock shares issued	32,473,333	22,373,013
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Non cash stock compensation expense	$ 2,486,520
Michael Gianatasio [Member]
Series A Convertible preferred stock shares issued			10
Series A Preferred stock, per share			$ 1.00
Common stock shares issued			9,600,000
Common stock, par value			$ 0.001

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
Consolidated Statements of Cash Flows (USD $)	Dec. 31, 2012	Dec. 31, 2011
Cash Flows from Operating Activities
Net Income (Loss)	$ (2,654,168)	$ 94,692
Adjustments to Reconcile Net Income (Loss) to Net Cash (used in) Operating Activities
Stock Compensation	2,486,520
Depreciation and amortization	5,272	20,391
Deferred taxes	(77,563)	78,856
Gain on extinguishment of debt	(349,254)
Changes in Assets and Liabilities
Provision for credit losses	37,299	6,530
Accounts receivable	(161,608)	(319,110)
Prepaid expenses and other assets	(10,616)	(14,334)
Loans receivable	(11,600)
Accounts payable	235,732	(56,317)
Accrued expenses	481,510	22,677
Net cash used in operating activities	(18,476)	(166,615)
Cash Flows from Investing Activities
Purchases of equipment		(13,931)
Net cash used in investing activities		(13,931)
Cash Flows from Financing Activities
Repayments of line of credit	(2,098)
Proceeds from borrowing under notes payable	400,000	110,250
Proceeds from related party borrowings under notes payable		283,500
Repayments of notes payable	(13,539)	(51,980)
Repayments of related party notes payable	(129,800)	(132,100)
Proceeds from sale of preferred stock	10
Proceeds from sale of common stock	9,600
Net cash provided by financing activities	264,173	209,670
Net increase (decrease) in cash and cash equivalents	245,697	29,124
Cash and Cash Equivalents
Beginning of year	34,893	5,769
End of year	280,590	34,893
Cash Paid during the Year for
Income Tax	9,720	3,212
Interest	53,682	40,201
Schedule of non-cash financing activities
500,320 shares of common stock issued in connection with debt extinguishment	$ 479,337

Amount Payable to Officer (Details Narrative) (USD $)	Dec. 31, 2012	Dec. 31, 2011
Amount Payable To Officer
Amount payable to officer	$ 0	$ 3,842

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2012	Dec. 31, 2011
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 14,616	$ 6,530
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, shares authorized	225,000,000	225,000,000
Common Stock, shares issued	32,473,333	22,373,013
Common Stock, shares outstanding	32,473,333	22,373,013
Preferred Stock Convertible Series A, par value	$ 0.001	$ 0.001
Preferred Stock Convertible Series A, shares authorized	10	10
Preferred Stock Convertible Series A, shares issued	10	0
Preferred Stock Convertible Series A, shares outstanding	10	0

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Dec. 31, 2012	Apr. 02, 2013
Document And Entity Information
Entity Registrant Name	International Safety Group, Inc.
Entity Central Index Key	0001515250
Document Type	10-KT
Document Period End Date	Dec. 31, 2012
Amendment Flag	false
Current Fiscal Year End Date	--12-31
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		$ 25,210,686
Entity Common Stock, Shares Outstanding		36,337,564
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2012

Consolidated Statements of Operations (USD $)	12 Months Ended
Consolidated Statements of Operations (USD $)	Dec. 31, 2012	Dec. 31, 2011
Income Statement [Abstract]
Net Revenue	$ 4,579,456	$ 4,351,200
Cost of Revenue	2,687,344	2,666,627
Gross Profit	1,892,112	1,684,573
Selling, General and Administrative Expenses	4,887,535	1,453,682
Income (Loss) from Operations	(2,995,423)	230,891
Other Income (Expenses)
Gain on Debt Extinguishment	349,254
Other Expense	(21,426)
Interest Expense	(56,516)	(57,343)
Total Other Income (Expense)	271,312	(57,343)
Income (Loss) before Income Taxes	(2,724,111)	173,548
Provision (benefit) for Income Taxes	(69,943)	78,856
Net Income (Loss)	$ (2,654,168)	$ 94,692
Earnings (Loss) per Common Share - basic and diluted	$ (0.11)	$ 0.00
Weighted Average Common Shares Outstanding - basic and diluted	23,728,946	22,373,013

Convertible Debt (Details Narrative) (USD $)	12 Months Ended
Convertible Debt (Details Narrative) (USD $)	Dec. 31, 2012	Oct. 26, 2012	Dec. 31, 2011
Convertible Debt
Convertible Promissory Notes	$ 400,000	$ 400,000
Secured convertible promissory notes, percentage		10.00%
Description of notes converted into the company's common stock	outstanding principal and accrued interest on the Notes shall automatically be converted into the Company’s Common Stock at a rate of the lesser of (a) 75% of the per share price of the Company’s Common Stock sold or (b) $.20 per share if and when the Company consummates sales of the Company’s equity securities for aggregate gross proceeds of at least $1 million.
Aggregate proceeds from sale of equity securities	$ 1,000,000

Consolidated Statement of Changes in Stockholders' (Deficit) (USD $)	Preferred Convertible Series A [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Equity (Deficit) [Member]	Total
Balance at Dec. 31, 2010		$ 22,373		$ (253,672)	$ (231,299)
Balance, shares at Dec. 31, 2010		22,373,013
Net Loss				94,692	94,692
Balance at Dec. 31, 2011		22,373		(158,980)	(136,607)
Balance, shares at Dec. 31, 2011		22,373,013
Issuance of Common Stock		9,600	2,486,520		2,496,120
Issuance of Common Stock, shares		9,600,000
Debt Extinguishment		500	129,583
Debt Extinguishment, shares		500,320
Issuance of Preferred Stock			10		10
Issuance of Preferred Stock, shares	10
Net Loss				(2,654,168)	(2,654,168)
Balance at Dec. 31, 2012		$ 32,473	$ 2,616,113	$ (2,813,148)	$ (164,562)
Balance, shares at Dec. 31, 2012	10	32,473,333

Nature of Business and Summary of Significant Accounting Policies - Estimated Useful Life of Assets (Details)	12 Months Ended
	Dec. 31, 2012
Furniture, fixtures And Equipement [Member] \| Minimum [Member]
Estimated useful life	5 years
Furniture, fixtures And Equipement [Member] \| Maximum [Member]
Estimated useful life	7 years
Leasehold Improvements [Member]
Estimated useful life	5 years

Income Taxes (Details Narrative) (USD $)	Dec. 31, 2012
Income Tax Disclosure [Abstract]
Net operating loss carry forwards to offset future taxable income	$ 299,000