| x | QUARTERLY      REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934 |
|---|---------------------------------------------------------------------------------------------|

|   | For      the quarterly period ended September 30,2009 |
|--------|-------------------------------------------------------|

| o | TRANSITION      REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934 |
|---|----------------------------------------------------------------------------------------------|

| Wisconsin                                                           |   | 39-1924096                                |
|---------------------------------------------------------------------|--------|-------------------------------------------|
| (State      or other jurisdiction of incorporation or organization) |   | (I.R.S.      Employer Identification No.) |
|                                                                |   |                                      |
| 16901      West Glendale Drive, New Berlin, Wisconsin 53151         |
| (Address      of principal executive offices)                       |
|                                                                |   |                                      |
| (262)      780-3640                                                 |
| (Registrant’s      telephone number, including area code)     |
|                                                                |   |                                      |

| Large      Accelerated Filer  o | Accelerated      Filer  o | Non-Accelerated      Filer  o            | Smaller      Reporting Company  T |
|-------------------------------------------|-------------------------------------|----------------------------------------------------|---------------------------------------------|
|                                      |                                | (Do      not check if a smaller reporting company) |                                        |

----

|                |                                                                                                                                                                                                                                                                                              |   |          |
|---------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------|
|                |                                                                                                                                                                                                                                                                                              |   | Page No. |
| Part I.        | FINANCIAL      INFORMATION                                                                                                                                                                                                                                                                        |   |          |
|                |                                                                                                                                                                                                                                                                                              |   |
| Item 1 -  | Financial      Statements (September 30, 2009 - Unaudited)                                                                                                                                                                                                                                        |   |          |
|                |                                                                                                                                                                                                                                                                                              |   |
|                |     Condensed      Consolidated Balance Sheets – September 30, 2009 and December 31,      2008                                                                                                                                                                          |   |          | 2 |   |
|                |                                                                                                                                                                                                                                                                                              |   |
|                |         Condensed      Consolidated Statements of Operations – Three  Months Ended      September 30, 2009 and 2008;                 Nine      Months Ended September 30, 2009 and 2008 |   |          | 4 |   |
|                |                                                                                                                                                                                                                                                                                              |   |
|                |        Condensed      Consolidated Statements of Cash Flows - Nine Months Ended September 30,      2009 and 2008                                                                                                                                               |   |          | 5 |   |
|                |                                                                                                                                                                                                                                                                                              |   |
|                |     Condensed      Consolidated Statement of Changes in Stockholders Equity  - Nine      Months Ended September 30, 2009                                                                                                                                            |   |          | 7 |   |
|                |                                                                                                                                                                                                                                                                                              |   |
|                |     Notes      to Condensed Consolidated Financial Statements                                                                                                                                                                                                                 |   |          | 8 |   |
|                |                                                                                                                                                                                                                                                                                              |   |
| Item 2 -  | Management’s      Discussion and Analysis of Financial Condition and Results of      Operations                                                                                                                                                                                             |   |          | 15 |   |
|                |                                                                                                                                                                                                                                                                                              |   |
| Item 3 -  | Quantitative      and Qualitative Disclosures about Market Risk                                                                                                                                                                                                                                   |   |          | 19 |   |
|                |                                                                                                                                                                                                                                                                                              |   |
| Item 4 -  | Controls      and Procedures                                                                                                                                                                                                                                                                      |   |          | 19 |   |
|                |                                                                                                                                                                                                                                                                                              |   |          |   |   |   |
| Part II.       | Other      Information                                                                                                                                                                                                                                                                            |   |          | 20 |   |
|                |                                                                                                                                                                                                                                                                                              |   |
| Item 1A - | Risk      Factors                                                                                                                                                                                                                                                                                 |   |          |   |   |   |
|                |                                                                                                                                                                                                                                                                                              |   |
| Item 2 -  | Unregistered      Sales of Equity Securities and Use of Proceeds                                                                                                                                                                                                                                  |   |          |   |   |   |
|                |                                                                                                                                                                                                                                                                                              |   |
| Item      3 -  | Defaults      on Upon Senior Securities                                                                                                                                                                                                                                                           |   |          |   |   |   |
|                |                                                                                                                                                                                                                                                                                              |   |          |   |   |   |
| Item 4 -  | Submission      of Matters to a Vote of Security Holders                                                                                                                                                                                                                                          |   |          |   |   |   |
|                |                                                                                                                                                                                                                                                                                              |   |
| Item 5      -  |     Other      Information                                                                                                                                                                                                                                                    |   |          |   |   |   |
|                |                                                                                                                                                                                                                                                                                              |   |
| Item 6 -  |         Exhibits                                                                                                                                                                                                                                          |   |          |   |   |   |
|                |                                                                                                                                                                                                                                                                                              |   |          |   |   |   |

----

|                                                                                         |   | September      30, 2009 |       |   | December      31, 2008 |   |
|----------------------------------------------------------------------------------------------|--------|-------------------------|------------|--------|------------------------|--------|
|                                                                                         |   | (UNAUDITED)             |       |   |                   |   |
|                                                                                         |   |                    |       |   |                   |   |
| ASSETS                                                                                       |   |                    |       |   |                   |   |
| Current      assets                                                                          |   |                    |       |   |                   |   |
|     Cash                                                                 |   | $                       | 544,207    |   |                   | $      | 279,227 |   |
|     Restricted      cash                                                 |   |                    | 218,627    |   |                   |   | 495,803 |   |
|     Marketable      securities                                           |   |                    | 108,999    |   |                   |   | 84,808 |   |
|     Accounts      receivable, net                                        |   |                    | 1,138,023  |   |                   |   | 1,401,383 |   |
|     Refundable      income taxes                                         |   |                    | 133,000    |   |                   |   | 48,500 |   |
|     Earned      trade account                                            |   |                    | 174,837    |   |                   |   | 6,991 |   |
|     Prepaid      expenses                                                |   |                    | 219,328    |   |                   |   | 109,710 |   |
|     Inventory                                                            |   |                    | -          |   |                   |   | 33,839 |   |
|                                                                                         |   |                    |       |   |                   |   |   |   |
|           Total      current assets        |   |                    | 2,537,021  |   |                   |   | 2,460,261 |   |
|                                                                                         |   |                    |       |   |                   |   |   |   |
|           Net      furniture and equipment |   |                    | 954,305    |   |                   |   | 1,056,526 |   |
|                                                                                         |   |                    |       |   |                   |   |   |   |
| Other      assets                                                                            |   |                    |       |   |                   |   |   |   |
|                                                                                         |   |                    |       |   |                   |   |   |   |
|     Membership      lists, net                                           |   |                    | 8,569,412  |   |                   |   | 9,577,257 |   |
|     Goodwill                                                             |   |                    | 3,435,479  |   |                   |   | 3,435,479 |   |
|     Deferred      tax asset                                              |   |                    | -          |   |                   |   | 75,000 |   |
|     Assets      held for investment                                      |   |                    | 99,298     |   |                   |   | 99,298 |   |
|     Investment      in real estate                                       |   |                    | 26,000     |   |                   |   | 26,000 |   |
|     Cash      surrender value                                            |   |                    | 47,325     |   |                   |   | 43,125 |   |
|                                                                                         |   |                    |       |   |                   |   |   |   |
|           Total      other assets          |   |                    | 12,177,514 |   |                   |   | 13,256,159 |   |
|                                                                                         |   |                    |       |   |                   |   |   |   |
|           Total      assets                |   | $                       | 15,668,840 |   |                   | $      | 16,772,946 |   |

----

|                                                                                                      |   | September      30, 2009 |       |   | December      31, 2008 |   |
|-----------------------------------------------------------------------------------------------------------|--------|-------------------------|------------|--------|------------------------|--------|
|                                                                                                      |   | (UNAUDITED)             |       |   |                   |   |
| LIABILITIES                                                                                               |   |                    |       |   |                   |   |
| Current      liabilities                                                                                  |   |                    |       |   |                   |   |
|     Accounts      payable and accrued expenses                                        |   | $                       | 1,124,772  |   |                   | $      | 1,010,374 |   |
|     Credit      lines                                                                 |   |                    | 288,857    |   |                   |   | 340,746 |   |
|     Current      portion of notes payable                                             |   |                    | 394,900    |   |                   |   | 838,982 |   |
|     Current      portion of convertible notes payable                                 |   |                    | 401,318    |   |                   |   | 175,466 |   |
|     Current      portion of common stock subject to guarantee                         |   |                    | 775,500    |   |                   |   | 1,268,500 |   |
|                                                                                                      |   |                    |       |   |                   |   |   |   |
|           Total      current liabilities                |   |                    | 2,985,347  |   |                   |   | 3,634,068 |   |
|                                                                                                      |   |                    |       |   |                   |   |   |   |
| Long-term      liabilities                                                                                |   |                    |       |   |                   |   |   |   |
|     Notes      payable, less current portion                                          |   |                    | 27,628     |   |                   |   | 154,334 |   |
|     Convertible      notes payable, less current portion                              |   |                    | 1,340,930  |   |                   |   | 1,306,813 |   |
|     Convertible      notes payable, related parties                                   |   |                    | 100,000    |   |                   |   | - |   |
|     Common      stock subject to guarantee, less current portion                      |   |                    | 740,000    |   |                   |   | 1,359,500 |   |
|     Deferred      compensation                                                        |   |                    | 271,250    |   |                   |   | 260,000 |   |
|     Deferred      income taxes                                                        |   |                    | 1,753,000  |   |                   |   | 2,039,000 |   |
|                                                                                                      |   |                    |       |   |                   |   |   |   |
|           Total      long-term liabilities              |   |                    | 4,232,808  |   |                   |   | 5,119,647 |   |
|                                                                                                      |   |                    |       |   |                   |   |   |   |
|           Total      liabilities                        |   |                    | 7,218,155  |   |                   |   | 8,753,715 |   |
|                                                                                                      |   |                    |       |   |                   |   |   |   |
| STOCKHOLDER      EQUITY                                                                                   |   |                    |       |   |                   |   |   |   |
| Preferred      stock, $.0001 par value                                                                    |   |                    |       |   |                   |   |   |   |
|    20,000,000      authorized, 0 outstanding                                               |   |                    | -          |   |                   |   | - |   |
| Common      stock, $.0001 par value 280,000,000                                                           |   |                    |       |   |                   |   |   |   |
|   authorized      10,295,134 and 10,270,939                                                     |   |                    |       |   |                   |   |   |   |
|   issued      and outstanding September 30, 2009                                                |   |                    |       |   |                   |   |   |   |
|   and      December 31, 2008 respectively                                                       |   |                    | 1,030      |   |                   |   | 1,028 |   |
| Paid      in capital                                                                                      |   |                    | 12,550,671 |   |                   |   | 11,702,173 |   |
| Treasury      stock, 574,095 and 387,090                                                                  |   |                    |       |   |                   |   |   |   |
|    shares      outstanding, respectively                                                   |   |                    | (2,214,270 | )      |                   |   | (1,403,216 | ) |
| Deferred      compensation                                                                                |   |                    | (4,000     | )      |                   |   | (25,467 | ) |
| Accumulated      other comprehensive loss                                                                 |   |                    | (18,061    | )      |                   |   | (50,840 | ) |
| Accumulated      deficit                                                                                  |   |                    | (1,864,685 | )      |                   |   | (2,204,447 | ) |
|                                                                                                      |   |                    |       |   |                   |   |   |   |
|           Total      stockholder equity                 |   |                    | 8,450,685  |   |                   |   | 8,019,231 |   |
|                                                                                                      |   |                    |       |   |                   |   |   |   |
|           Total      liabilities and stockholder equity |   | $                       | 15,668,840 |   |                   | $      | 16,772,946 |   |
|                                                                                                      |   |                    |       |   |                   |   |   |   |

----

|                                                                                                                                                                                                            |   | Three      Months Ended |      |   | Nine      Months Ended |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------|-----------|--------|------------------------|--------|
|                                                                                                                                                                                                            |   | September      30,      |      |   | September      30,     |   |
|                                                                                                                                                                                                            |   |                    |      |   |                   |   |
|                                                                                                                                                                                                            |   | 2009                    |      |   | 2008                   |   |   | 2009 |   |   | 2008 |   |
|                                                                                                                                                                                                            |   |                    |      |   |                   |   |   |   |   |   |   |   |
|   Gross      revenue                                                                                                                                                                                  |   | $                       | 3,526,792 |   |                   | $      | 3,537,840 |   |   | $ | 10,359,835 |   |   | $ | 10,596,113 |   |
|                                                                                                                                                                                                            |   |                    |      |   |                   |   |   |   |   |   |   |   |   |   |   |   |
|   Expenses                                                                                                                                                                                            |   |                    |      |   |                   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                            |   |                    |      |   |                   |   |   |   |   |   |   |   |   |   |   |   |
|    Payroll,      related taxes                                                                                                                                                                   |   |                    |      |   |                   |   |   |   |   |   |   |   |   |   |   |   |
|      and      employee benefits                                                                                                                                                        |   |                    | 1,773,103 |   |                   |   | 2,188,512 |   |   |   | 5,758,093 |   |   |   | 7,091,202 |   |
|    General      and administrative                                                                                                                                                               |   |                    | 431,632   |   |                   |   | 430,201 |   |   |   | 1,282,224 |   |   |   | 1,390,898 |   |
|    Occupancy                                                                                                                                                                                     |   |                    | 287,037   |   |                   |   | 272,923 |   |   |   | 908,189 |   |   |   | 793,061 |   |
|    Selling                                                                                                                                                                                       |   |                    | 286,311   |   |                   |   | 270,149 |   |   |   | 490,140 |   |   |   | 526,712 |   |
|    Depreciation                                                                                                                                                                                  |   |                    | 55,095    |   |                   |   | 75,389 |   |   |   | 208,483 |   |   |   | 222,192 |   |
|    Amortization                                                                                                                                                                                  |   |                    | 335,948   |   |                   |   | 342,143 |   |   |   | 1,007,845 |   |   |   | 1,002,961 |   |
|    Provision      for bad debt                                                                                                                                                                   |   |                    | -         |   |                   |   | (68,263 | ) |   |   | - |   |   |   | 12,590 |   |
|                                                                                                                                                                                                            |   |                    |      |   |                   |   |   |   |   |   |   |   |   |   |   |   |
|      Total      expenses                                                                                                                                                               |   |                    | 3,169,126 |   |                   |   | 3,511,054 |   |   |   | 9,654,974 |   |   |   | 11,039,616 |   |
|                                                                                                                                                                                                            |   |                    |      |   |                   |   |   |   |   |   |   |   |   |   |   |   |
|      Net      income (loss) from operations                                                                                                                                            |   |                    | 357,666   |   |                   |   | 26,786 |   |   |   | 704,861 |   |   |   | (443,503 | ) |
|                                                                                                                                                                                                            |   |                    |      |   |                   |   |   |   |   |   |   |   |   |   |   |   |
|    Other      income (expense)                                                                                                                                                                   |   |                    |      |   |                   |   |   |   |   |   |   |   |   |   |   |   |
|      Interest      income                                                                                                                                                              |   |                    | 83        |   |                   |   | 2,099 |   |   |   | 579 |   |   |   | 9,654 |   |
|      Interest      expense                                                                                                                                                             |   |                    | (55,345   | )      |                   |   | (74,119 | ) |   |   | (180,335 | ) |   |   | (202,485 | ) |
|                                                                                                                                                                                                            |   |                    |      |   |                   |   |   |   |   |   |   |   |   |   |   |   |
|      Total      other income (expense)                                                                                                                                                 |   |                    | (55,262   | )      |                   |   | (72,020 | ) |   |   | (179,756 | ) |   |   | (192,831 | ) |
|                                                                                                                                                                                                            |   |                    |      |   |                   |   |   |   |   |   |   |   |   |   |   |   |
|      Income      (loss) before income taxes                                                                                                                                            |   |                    | 302,404   |   |                   |   | (45,234 | ) |   |   | 525,105 |   |   |   | (636,334 | ) |
|      Income      tax expense (benefit)                                                                                                                                                 |   |                    | 88,224    |   |                   |   | 76,282 |   |   |   | 185,343 |   |   |   | (219,718 | ) |
|                                                                                                                                                                                                            |   |                    |      |   |                   |   |   |   |   |   |   |   |   |   |   |   |
|      Net      income (loss)                                                                                                                                                            |   | $                       | 214,180   |   |                   | $      | (121,516 | ) |   | $ | 339,762 |   |   | $ | (416,616 | ) |
|                                                                                                                                                                                                            |   |                    |      |   |                   |   |   |   |   |   |   |   |   |   |   |   |
|      Net      income (loss) per                                                                                                                                                        |   |                    |      |   |                   |   |   |   |   |   |   |   |   |   |   |   |
|       common      share - basic                                                                                                                                                   |   | $                       | .02       |   |                   | $      | (.01 | ) |   | $ | .03 |   |   | $ | (.04 | ) |
|                                -      dilutive       |   | $                       | .02       |   |                   | $      | (.01 | ) |   | $ | .03 |   |   | $ | (.04 | ) |
|  Weighted      average common                                                                                                                                                                              |   |                    |      |   |                   |   |   |   |   |   |   |   |   |   |   |   |
|   shares      outstanding - basic                                                                                                                                                                     |   |                    | 9,715,606 |   |                   |   | 9,981,763 |   |   |   | 9,740,880 |   |   |   | 9,924,138 |   |
|                                 -      dilutive |   |                    | 9,715,606 |   |                   |   | 9,981,763 |   |   |   | 9,740,880 |   |   |   | 9,924,138 |   |
|                                                                                                                                                                                                            |   |                    |      |   |                   |   |   |   |   |   |   |   |   |   |   |   |

----

|                                                                                                       |   | Nine      Months Ended September 30, |      |
|------------------------------------------------------------------------------------------------------------|--------|--------------------------------------|-----------|
|                                                                                                       |   | 2009                                 |      |   | 2008 |   |
| CASH      FLOWS FROM OPERATING ACTIVITIES:                                                                 |   |                                 |      |   |   |   |
|     Net      income (loss)                                                             |   | $                                    | 339,762   |   |   | $ | (416,616 | ) |
|     Adjustments      to reconcile net loss to net cash                                 |   |                                 |      |   |   |   |   |   |
|       provided      by operating activities:                                 |   |                                 |      |   |   |   |   |   |
|        Depreciation      and amortization                               |   |                                 | 1,216,328 |   |   |   | 1,225,153 |   |
|        Provision      for bad debts                                     |   |                                 |      |   |   |   | 12,590 |   |
|        Stock      issued for services                                   |   |                                 | 58,967    |   |   |   | 56,000 |   |
|        Loss      on disposal of fixed assets                            |   |                                 |      |   |   |   | 23,786 |   |
|        Accretion      of discount on notes payable                      |   |                                 |      |   |   |   | 4,723 |   |
|        Deferred      compensation                                       |   |                                 | 11,250    |   |   |   | 11,250 |   |
|        Interest      on subscription receivable                         |   |                                 |      |   |   |   | (1,281 | ) |
|      Changes      in assets and liabilities                                       |   |                                 |      |   |   |   |   |   |
|         Accounts      receivable                                   |   |                                 | 263,360   |   |   |   | 284,475 |   |
|         Tax      refund receivable                                 |   |                                 | (84,500   | ) |   |   | - |   |
|         Earned      trade account                                  |   |                                 | (167,846  | ) |   |   | (344,265 | ) |
|         Deferred      tax benefit                                  |   |                                 | 75,000    |   |   |   | - |   |
|         Inventory                                                  |   |                                 | 33,839    |   |   |   | - |   |
|         Prepaid      expense                                       |   |                                 | (109,618  | ) |   |   | (65,177 | ) |
|         Accounts      payable                                      |   |                                 | (32,865   | ) |   |   | (90,284 | ) |
|         Accrued      compensation & payroll taxes              |   |                                 | 22,491    |   |   |   | 53,774 |   |
|         Accrued      sales tax                                     |   |                                 | (25,506   | ) |   |   | (44,700 | ) |
|         Accrued      income taxes                                  |   |                                 | 471,750   |   |   |   | (99,000 | ) |
|         Deferred      tax liability                                |   |                                 | (286,000  | ) |   |   | (300,000 | ) |
|         Trade      payable                                         |   |                                 | (321,476  | ) |   |   | - |   |
|                                                                                                       |   |                                 |      |   |   |   |   |   |
|           Net      cash provided by operating activities |   |                                 | 1,464,936 |   |   |   | 310,428 |   |
|                                                                                                       |   |                                 |      |   |   |   |   |   |
| CASH      FLOWS FROM INVESTING ACTIVITIES:                                                                 |   |                                 |      |   |   |   |   |   |
|     (Increase)      decrease in restricted cash                                        |   |                                 | (360,324  | ) |   |   | (191,848 | ) |
|     Capital      expenditures                                                          |   |                                 | (106,262  | ) |   |   | (70,731 | ) |
|     Increase      in marketable securities                                             |   |                                 | (6,750    | ) |   |   | (6,750 | ) |
|     Proceeds      from sale of real estate                                             |   |                                 | -         |   |   |   | 2,695 |   |
|     Cash      payments on business acquisitions                                        |   |                                 | -         |   |   |   | (495,000 | ) |
|     Increase      in cash surrender value                                              |   |                                 | (4,200    | ) |   |   | (4,200 | ) |
|                                                                                                       |   |                                 |      |   |   |   |   |   |
|           Net      cash used in investing activities     |   |                                 | (477,536  | ) |   |   | (765,834 | ) |

----

|                                                                                                                                 |   | Nine      Months Ended September 30, |     |
|--------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------|----------|
|                                                                                                                                 |   | 2009                                 |     |   | 2008 |   |
| CASH      FLOWS FROM FINANCING ACTIVITIES:                                                                                           |   |                                 |     |   |   |   |
|     Proceeds      from credit lines and notes payable                                                            |   |                                 | 25,092   |   |   |   | 420,000 |   |
|     Proceeds      from convertible notes payable, related parties                                                |   |                                 | 100,000  |   |   |   | 200,000 |   |
|     Payments      on credit lines                                                                                |   |                                 | (76,970  | ) |   |   | - |   |
|     Payments      on notes payable                                                                               |   |                                 | (739,677 | ) |   |   | (693,989 | ) |
|     Purchase      of treasury stock                                                                              |   |                                 | (46,203  | ) |   |   | (172,000 | ) |
|     Proceeds      from subscription receivable                                                                   |   |                                 | -        |   |   |   | 5,000 |   |
|     Proceeds      related to issuance of stock                                                                   |   |                                 | -        |   |   |   | 302,500 |   |
|                                                                                                                                 |   |                                 |     |   |   |   |   |   |
|         Net      cash provided by (used in) financing activities                             |   |                                 | (737,758 | ) |   |   | 61,511 |   |
|                                                                                                                                 |   |                                 |     |   |   |   |   |   |
| Foreign      currency translation adjustment                                                                                         |   |                                 | 15,338   |   |   |   | (10,249 | ) |
|                                                                                                                                 |   |                                 |     |   |   |   |   |   |
|         Net      increase (decrease) in cash                                                 |   |                                 | 264,980  |   |   |   | (404,144 | ) |
|                                                                                                                                 |   |                                 |     |   |   |   |   |   |
| Cash      at beginning of period                                                                                                     |   |                                 | 279,227  |   |   |   | 812,365 |   |
|                                                                                                                                 |   |                                 |     |   |   |   |   |   |
| Cash      at end of period                                                                                                           |   | $                                    | 544,207  |   |   | $ | 408,221 |   |
|                                                                                                                                 |   |                                 |     |   |   |   |   |   |
| SUPPLEMENTAL      DISCLOSURES                                                                                                        |   |                                 |     |   |   |   |   |   |
|     Cash      paid for interest                                                                                  |   | $                                    | 180,335  |   |   | $ | 194,297 |   |
|     Cash      paid for income taxes                                                                              |   | $                                    | 9,093    |   |   | $ | 179,282 |   |
|                                                                                                                                 |   |                                 |     |   |   |   |   |   |
| SCHEDULE      OF NONCASH INVESTING AND                                                                                               |   |                                 |     |   |   |   |   |   |
|    FINANCING      ACTIVITIES:                                                                                         |   |                                 |     |   |   |   |   |   |
|     Business      acquisitions                                                                                   |   |                                 |     |   |   |   |   |   |
|         Fair      value of assets acquired                                                   |   |                                 | -        |   |   | $ | 1,155,424 |   |
|         Less:      Stock issued                                                              |   |                                 | -        |   |   |   | (150,000 | ) |
|                  Purchase      option           |   |                                 | -        |   |   |   | (112,500 | ) |
|                  Issuance      of notes payable |   |                                 | -        |   |   |   | (397,924 | ) |
|                                                                                                                                 |   |                                 |     |   |   |   |   |   |
|         Net      cash paid for acquisitions                                                  |   |                                 | -        |   |   | $ | 495,000 |   |
|                                                                                                                                 |   |                                 |     |   |   |   |   |   |
|    Unrealized      net gain on equity investments                                                                     |   | $                                    | 17,441   |   |   | $ | - |   |
|                                                                                                                                 |   |                                 |     |   |   |   |   |   |
|    Release      of stock guarantees                                                                                   |   | $                                    | 766,351  |   |   | $ | 357,000 |   |
|                                                                                                                                 |   |                                 |     |   |   |   |   |   |
|    Treasury      stock acquired with long-term debt                                                                   |   | $                                    | 300,000  |   |   | $ | - |   |

----

|                                          |   | Preferred      Stock |   |   | Common      Stock |   |   |   |   |   | Treasury      Stock |   |   |         |   |
|-----------------------------------------------|--------|----------------------|--------|--------|-------------------|--------|--------|--------|--------|--------|---------------------|--------|--------|--------------|--------|
|                                          |   |                 |   |   |              |   |   |   |   |   |                |   |   | Total        |   |
|                                          |   |                 |   |   | Par               |   |   |   |   |   | Par                 |   |   | Paid      in |   |   | Deferred. |   |   | Other |   |   | Accumulated |   |   |   |   |   | Par |   |   | Stockholder |   |
|                                          |   | Shares               |   |   | Value             |   |   | Shares |   |   | Value               |   |   | Capital      |   |   | Comp |   |   | Income |   |   | Deficit |   |   | Shares |   |   | Value |   |   | Equity |   |
|                                          |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances      at                              |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    December      31, 2008      |   |                 | -      |   |              | $      | -      |   |   |   | 10,270,939          |   |   | $            | 1,028  |   |   | $ | 11,702,173 |   |   | $ | (25,467 | ) |   | $ | (50,840 | ) |   | $ | (2,204,447 | ) |   |   | (387,090 | ) |   | $ | (1,403,216 | ) |   | $ | 8,019,231 |   |
|                                          |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Foreign      currency                         |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    translation      adjustment |   |                 | -      |   |              |   | -      |   |   |   | -                   |   |   |         | -      |   |   |   | - |   |   |   | - |   |   |   | 15,338 |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 15,338 |   |
|                                          |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Unrealized      gain on                       |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    available      for sale     |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    securities                  |   |                 | -      |   |              |   | -      |   |   |   | -                   |   |   |         | -      |   |   |   | - |   |   |   | - |   |   |   | 17,441 |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 17,441 |   |
|                                          |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net      income Nine                          |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   Months      Ended                 |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   September      30, 2009           |   |                 | -      |   |              |   | -      |   |   |   | -                   |   |   |         | -      |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 339,762 |   |   |   | - |   |   |   | - |   |   |   | 339,762 |   |
|                                          |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net      comprehensive                        |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   income                            |   |                 | -      |   |              |   | -      |   |   |   | -                   |   |   |         | -      |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 372,541 |   |
|                                          |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Treasury      stock                           |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    purchases                   |   |                 | -      |   |              |   | -      |   |   |   | -                   |   |   |         | -      |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | (48,339 | ) |   |   | (175,054 | ) |   |   | (175,054 | ) |
|                                          |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Stock      issued for                         |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    services                    |   |                 | -      |   |              |   | -      |   |   |   | 74,000              |   |   |         | 7      |   |   |   | 35,993 |   |   |   | (24,000 | ) |   |   | - |   |   |   | - |   |   |   | 3,000 |   |   |   | 1,500 |   |   |   | 13,500 |   |
|                                          |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Deferred      comp                            |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   expensed                          |   |                 | -      |   |              |   | -      |   |   |   | -                   |   |   |         | -      |   |   |   | - |   |   |   | 45,467 |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 45,467 |   |
|                                          |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Stock      converted                          |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    to      notes               |   |                 | -      |   |              |   | -      |   |   |   | (50,000             | )      |   |         | (5     | ) |   |   | (299,995 | ) |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | (300,000 | ) |
|                                          |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Guaranteed      stock returned                |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   for      restricted cash          |   |                 | -      |   |              |   | -      |   |   |   | -                   |   |   |         | -      |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | (141,666 | ) |   |   | (637,500 | ) |   |   | (637,500 | ) |
|                                          |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Reclassification      of shares               |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   issued      at guaranteed         |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   prices      to liabilities        |   |                 | -      |   |              |   | -      |   |   |   | -                   |   |   |         | -      |   |   |   | 1,112,500 |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 1,112,500 |   |
|                                          |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Stock      split adjustments                  |   |                 | -      |   |              |   | -      |   |   |   | 195                 |   |   |         | -      |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |
|                                          |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances      at                              |   |                 |   |   |              |   |   |   |   |   |                |   |   |         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    September      30, 2009     |   |                 | -      |   |              | $      | -      |   |   |   | 10,295,134          |   |   | $            | 1,030  |   |   | $ | 12,550,671 |   |   | $ | (4,000 | ) |   | $ | (18,061 | ) |   | $ | (1,864,685 | ) |   |   | (574,095 | ) |   | $ | (2,214,270 | ) |   | $ | 8,450,685 |   |

----

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----

|                                                     |   | September      30, 2009 |    |   | December      31, 2008 |   |
|----------------------------------------------------------|--------|-------------------------|---------|--------|------------------------|--------|
| Available      for sale securities:                      |   |                    |    |   |                   |   |
| Cost                                                     |   | $                       | 105,716 |   |                   | $      | 98,966 |   |
| Unrealized      gain or (loss)                           |   |                    | 3,283   |   |                   |   | (14,158 | ) |
| Marketable      equity securities                        |   |                    |    |   |                   |   |   |   |
|      classified      as current |   | $                       | 108,999 |   |                   | $      | 84,808 |   |

|                        |   | September      30, 2009 |   |   | December      31, 2008 |   |
|-----------------------------|--------|-------------------------|--------|--------|------------------------|--------|
| Unrealized      gain (loss) |   | $                       | 17,441 |   |                   | $      | (42,104 | ) |

----

----

|                                       |   | September      30, 2009 |     |
|--------------------------------------------|--------|-------------------------|----------|
|                                       |   |                    |     |   | Weighted      Average |   |
| Fixed      Options                         |   | Shares                  |     |   | Exercise      Price |   |
|                                       |   |                    |     |   |   |   |
| Outstanding      at                        |   |                    |     |   |   |   |
|    beginning      of period |   |                    | 110,000  |   |   | $ | 0.96 |   |
| Granted                                    |   |                    | -        |   |   |   | - |   |
| Forfeited                                  |   |                    | (3,333   | ) |   |   | - |   |
| Expired                                    |   |                    | (106,667 | ) |   |   | - |   |
| Exercised                                  |   |                    | -        |   |   |   |   |   |
|                                       |   |                    |     |   |   |   |   |   |
| Outstanding      at end of period          |   |                    | -        |   |   | $ | - |   |
|                                       |   |                    |     |   |   |   |   |   |
| Options      exercisable at                |   |                    |     |   |   |   |   |   |
|    period      end          |   |                    | -        |   |   |   |   |   |
|                                       |   |                    |     |   |   |   |   |   |
| Weighted      average fair value           |   |                    |     |   |   |   |   |   |
|   of      options granted to     |   |                    |     |   |   |   |   |   |
|   employees      during the year |   | $                       | -        |   |   |   |   |   |

----

|                                                         |   | Nine      Months        |    |   | Nine      Months        |   |
|--------------------------------------------------------------|--------|-------------------------|---------|--------|-------------------------|--------|
|                                                         |   | Ended                   |    |   | Ended                   |   |
|                                                         |   | September      30, 2009 |    |   | September      30, 2008 |   |
|                                                         |   |                    |    |   |                    |   |
| Net      income (loss)                                       |   | $                       | 339,762 |   |                    | $      | (416,616 | ) |
| Foreign      currency translation adjustment                 |   |                    | 15,338  |   |                    |   | (10,249 | ) |
| Unrealized      gain (loss) on available for sale securities |   |                    | 17,441  |   |                    |   | (21,144 | ) |
| Comprehensive      income (loss)                             |   | $                       | 372,541 |   |                    | $      | (448,009 | ) |

----

----

|                    |   | Three      Months Ended |    |
|-------------------------|--------|-------------------------|---------|
|                    |   | September      30, 2009 |    |   | September      30, 2008 |   |
|                    |   |                    |    |   |   |   |
| Net      income (loss)  |   | $                       | 214,180 |   |   | $ | (121,516 | ) |
| Interest      expense   |   |                    | 55,345  |   |   |   | 74,119 |   |
| Income      tax expense |   |                    | 88,224  |   |   |   | 76,282 |   |
| Depreciation            |   |                    | 55,095  |   |   |   | 75,389 |   |
| Amortization            |   |                    | 335,948 |   |   |   | 342,143 |   |
|                    |   |                    |    |   |   |   |   |   |
|                    |   | $                       | 748,792 |   |   | $ | 446,417 |   |
|                    |   |                    |    |   |   |   |   |   |

----

|                              |   | Nine      Months        |      |   | Nine      Months        |   |
|-----------------------------------|--------|-------------------------|-----------|--------|-------------------------|--------|
|                              |   | Ended                   |      |   | Ended                   |   |
|                              |   | September      30, 2009 |      |   | September      30, 2008 |   |
|                              |   |                    |      |   |                    |   |
| Net      income (loss)            |   | $                       | 339,762   |   |                    | $      | (416,616 | ) |
| Interest      expense             |   |                    | 180,335   |   |                    |   | 202,485 |   |
| Income      tax expense (benefit) |   |                    | 185,343   |   |                    |   | (219,718 | ) |
| Depreciation                      |   |                    | 208,483   |   |                    |   | 222,192 |   |
| Amortization                      |   |                    | 1,007,845 |   |                    |   | 1,002,961 |   |
|                              |   |                    |      |   |                    |   |   |   |
|                              |   | $                       | 1,921,768 |   |                    | $      | 791,304 |   |

----

----

----

|   | ● | Lack      of segregation of duties, and |
|--------|---------|-----------------------------------------|

|   | ● | Lack      of documented and reviewed system of internal  control |
|--------|---------|------------------------------------------------------------------|

|   | ● | Lack of segregation of      duties.  The nature of our business currently and our      staffing complement will not allow complete segregation of duties      typically found in larger companies. However, we have segregated a      number of duties and instituted a variety of review procedures conducted      by members of the management team, which mitigates this      weakness. These management review procedures are designed to detect      and correct errors which may result from a lack of segregation of      duties. |
|--------|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | ● | Lack of      documented and reviewed system of internal      control.  With the assistance of an      internal control consulting firm, we are in the process of improving the      documentation of our internal control procedures and performing a      comprehensive test of the system. This process will continue over      the next quarter. |
|--------|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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