v2.3.0.15

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
REVENUE:
Services	$ 3,208,005	$ 3,168,908	$ 9,286,097	$ 11,429,670
Related party services	545,612	411,941	1,525,964	1,348,076
Reimbursable expenses	109,127	119,587	326,027	464,834
Other	84,000	87,109	176,860	169,609
Revenues, Total	3,946,744	3,787,545	11,314,948	13,412,189
COST OF REVENUE:
Services	2,294,189	2,212,762	6,827,700	8,143,168
Related party services	455,831	350,342	1,320,520	1,199,602
Consultant expenses	128,227	137,771	367,743	503,331
Cost of Revenue, Total	2,878,247	2,700,875	8,515,963	9,846,101
GROSS PROFIT	1,068,497	1,086,670	2,798,985	3,566,088
OPERATING EXPENSES
Selling and marketing	409,808	561,858	1,369,248	1,879,349
General and administrative	572,938	604,971	1,781,362	2,006,855
Depreciation and amortization	10,012	22,179	37,771	69,660
Operating Expenses, Total	992,758	1,189,008	3,188,381	3,955,864
INCOME (LOSS) FROM OPERATIONS	75,739	(102,338)	(389,396)	(389,776)
OTHER EXPENSE
Interest expense, net	(101,226)	(212,436)	(344,109)	(406,348)
Nonoperating Income (Expense), Total	(101,226)	(212,436)	(344,109)	(406,348)
LOSS BEFORE INCOME TAXES	(25,487)	(314,774)	(733,505)	(796,124)
INCOME TAXES
NET LOSS	(25,487)	(314,774)	(733,505)	(796,124)
Accretion of issuance costs associated with convertible preferred stock				(190,000)
Dividends on Series B convertible preferred stock	(21,250)	(21,250)	(63,750)	(111,250)
NET LOSS ATTRIBUTABLE TO COMMON STOCKHOLDERS	$ (46,737)	$ (336,024)	$ (797,255)	$ (1,097,374)
Loss per share:
Basic and diluted	$ 0.00	$ 0.00	$ (0.01)	$ (0.01)
Shares used in calculation of loss per share:
Basic and diluted	136,436,419	125,601,045	131,751,784	124,188,635

Weighted Average Number Basic And Diluted, Shares Outstanding [Abstract]

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 946

-SubTopic 225

-Section S99

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-URI http://asc.fasb.org/extlink&oid=6488393&loc=d3e606610-122999

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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.

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-Article 5

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-Publisher FASB

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-Topic 225

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-Subparagraph (SX 210.5-03.1)

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- Definition

Aggregate revenue during the period from services rendered in the normal course of business, after deducting allowances and discounts.

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-Publisher SEC

-Name Regulation S-X (SX)

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The aggregate total amount of expenses directly related to the marketing or selling of products or services.

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CONVERSION SERVICES INTERNATIONAL INC 10-Q