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ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of revenues

		Nine Months Ended September 30,
		2021				2020
Software Subscriptions		$	640,902			$	0
Recruiters on Demand			6,192,133				466,421
Permanent placement fees			631,221				422,511
Marketplace Solutions			443,801				257,890
Consulting and staffing services			5,895,264				5,011,882
Total revenue		$	13,803,321			$	6,158,704

		Three Months Ended September 30,
		2021				2020
Software Subscriptions		$	465,112			$	0
Recruiters on Demand			3,437,706				234,590
Permanent placement fees			403,059				131,744
Marketplace Solutions			286,845				104,007
Consulting and staffing services			1,665,160				1,521,826
Total revenue		$	6,257,882			$	1,992,167

		Years Ended December 31,
		2020				2019
Consulting and staffing services		$	6,684,053			$	4,792,607
Permanent placement fees			517,704				274,030
Recruiters on Demand			966,104				486,388
Career services			190,225				138,384
Marketing and publishing			144,806				306,578
Total revenue		$	8,502,892			$	5,997,987

Schedule of anti-dilutive earnings per share

		Nine				Nine
		Months ended				Months ended
		September 30,				September 30,
		2021				2020
Options			2,362,390				1,605,758
Stock awards			234,100				866,500
Warrants			6,682,359				3,653,443
Convertible notes			-				1,845,703
Convertible preferred stock			86,000				16,550,275
			9,364,849				24,521,679

Schedule Expected Deferred Revenue Recognition Schedule

		Total Deferred 9/30/21				Recognized Q4 2021				Recognized Q1 2022				Recognized Q2 2022				Recognized Q3 2022				Recognized Q4 2022				Recognized 2023
Recruiters on Demand		$	145,048			$	65,955			$	65,955			$	13,137			$	0			$	0			$	0
Full-time Placement		$	382,308			$	307,738			$	74,570			$	0			$	0			$	0			$	0
Software Subscriptions		$	93,987			$	59,577			$	22,873			$	9,121			$	2,416			$	0			$	0
Marketplace		$	56,163			$	45,129			$	4,008			$	4,052			$	2,326			$	188			$	461
TOTAL		$	677,506			$	478,399			$	167,406			$	26,310			$	4,742			$	188			$	461

Schedule of fair values of financial assets and liabilities

		Fair Value at December 31,				Fair Value Measurement Using
		2020				Level 1				Level 2				Level 3
Available for sale marketable securities (Note 3)		$	1,424			$	1,424			$	-			$	-
Warrant derivative liability (Note 11)		$	11,537,997			$	-			$	-			$	11,537,997

		Fair Value at December 31,				Fair Value Measurement Using
		2019				Level 1				Level 2				Level 3
Available for sale marketable securities (Note 3)		$	44,766			$	44,766			$	-			$	-
Derivative liability (Note 11)		$	612,042			$	-			$	-			$	612,042

Schedule of derivative liability measured at fair value on a recurring basis

		Nine Months Ended September 30,
		2021				2020
Balance at December 31		$	11,537,997			$	612,042
Additions to derivative instruments			5,960,059				5,625,519
Reclassifications to equity upon modification or cancellation of warrants			(10,182,476	)			2,642,175
(Gain) loss on change in fair value of derivative liability			(7,315,580	)			(3,306,350	)
Balance at September 30		$	-			$	5,573,386

		Years Ended December 31,
		2020				2019
Balance at January 1		$	612,042			$	-
Additions to derivative instruments			5,625,519				1,750,646
Anti-dilution adjustments to derivative instruments			2,642,175				-
(Gain) loss on change in fair value of derivative liability			2,658,261				(1,138,604	)
Balance, December 31		$	11,537,997			$	612,042

Schedule of diluted loss per share

		Three months ended
		September 30,
		2020
Net income attributable to common shareholders		$	1,435,418
Income attributable to warrant derivatives
Change in fair value of derivative			(4,210,526	)
Diluted loss attributable to common shareholders		$	(2,775,108	)
Basic shares outstanding			5,127,443
Warrant derivative shares			3,653,443
Diluted shares outstanding			8,780,886
Diluted loss per share		$	(0.32	)

Schedule ofEarnings (Loss) Per Share

		December 31,				December 31,
		2020				2019
Options			676,304				349,368
Stock awards			221,600				342,837
Warrants			1,461,377				188,376
Convertible notes			730,077				-
Convertible preferred stock			6,620,110				6,646,500
			9,709,468				7,527,081

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