Speedemissions (SPMI) 10-Q 14 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	8-May-14
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	31-Mar-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Entity Registrant Name	'SPEEDEMISSIONS INC	'
Entity Central Index Key	'0001158419	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	75,744,914

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Mar. 31, 2014	Dec. 31, 2013
Current assets:	'	'
Cash	$54,244	$65,854
Notes receivable - current portion	17,000	32,000
Certificate and merchandise inventory	31,347	28,599
Deferred financing costs	69,971	99,958
Other current assets	107,334	140,876
Total current assets	279,896	367,287
Notes receivable, net of current portion	59,708	61,954
Property and equipment, net	352,542	398,897
Goodwill	1,808,731	1,808,731
Other assets	117,961	111,401
Total assets	2,618,838	2,748,270
Current liabilities:	'	'
Line of credit	797,470	939,245
Note payable	60,000	60,000
Accounts payable	842,373	810,512
Accrued liabilities	629,102	562,613
Current portion - capitalized lease obligations	25,863	25,863
Current portion - equipment financing obligations	12,229	13,155
Current portion - deferred rent	15,820	15,820
Total current liabilities	2,382,857	2,427,208
Capitalized lease obligations, net of current portion	58,226	65,187
Equipment financing obligations, net of current portion	8,115	10,791
Deferred rent	112,223	98,730
Other long term liabilities	14,709	14,709
Total liabilities	2,576,130	2,616,625
Commitments and contingencies	'	'
Series A convertible, redeemable preferred stock, $.001 par value, 5,000,000 shares authorized, 5,133 shares issued and outstanding; liquidation preference: $5,133,000	4,579,346	4,579,346
Shareholders' deficit:	'	'
Common stock, $.001 par value, 250,000,000 shares authorized, 63,244,914 and 39,315,855 shares issued and outstanding at March 31, 2014 and December 31, 2013, respectively	63,176	39,246
Additional paid-in capital	16,186,530	16,057,776
Accumulated deficit	-20,786,344	-20,544,723
Total shareholders' deficit	-4,536,638	-4,447,701
Total liabilities and shareholders' deficit	$2,618,838	$2,748,270

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	63,244,914	39,315,855
Common stock, shares outstanding	63,244,914	39,315,855
Series A Convertible Redeemable Preferred Stock [Member]	'	'
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	5,133	5,133
Preferred stock, shares outstanding	5,133	5,133
Preferred stock, liquidation preference	$5,133,000	$5,133,000

Consolidated_Statements_of_Ope

Consolidated Statements of Operation (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Consolidated Statements of Operations [Abstract]	'	'
Revenue	$1,797,811	$1,889,013
Costs of operations:	'	'
Cost of emission certificates	364,680	422,941
Store operating expenses	1,298,319	1,358,208
General and administrative expenses	320,385	291,495
Operating loss	-185,573	-183,631
Interest income (expense)	'	'
Interest income	1,600	755
Interest expense	-57,647	-87,896
Interest, net	-56,047	-87,141
Net loss	($241,620)	($270,772)
Basic and diluted net loss per common share	$0	($0.01)
Weighted average common shares outstanding, basic and diluted	49,706,270	34,688,166

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:	'	'
Net loss	($241,620)	($270,772)
Adjustments to reconcile net loss to cash provided by operating activities:	'	'
Depreciation and amortization	77,465	108,678
Stock issued for services	17,730	'
Share based compensation	15,000	'
Changes in operating assets and liabilities:	'	'
Certificate and merchandise inventory	-2,748	14,386
Other current assets	33,543	-14,984
Other assets	-7,315	5,404
Accounts payable and accrued liabilities	98,350	228,332
Other liabilities	13,493	13,504
Net cash provided by operating activities	3,898	84,548
Cash flows from investing activities:	'	'
Purchases of property and equipment	-1,123	-7,340
Proceeds from notes receivable	18,000	2,245
Net cash provided by (used in) investing activities	16,877	-5,095
Cash flows from financing activities:	'	'
Stock issued for debt	119,953	'
Proceeds from line of credit	449,981	816,185
Payments on line of credit	-591,756	-861,700
Payments on equipment financing obligations	-3,602	-709
Payments on capitalized leases	-6,961	-7,113
Net cash used in financing activities	-32,385	-53,337
Net (decrease) increase in cash	-11,610	26,116
Cash at beginning of period	65,854	54,121
Cash at end of period	54,244	80,237
Supplemental Information:	'	'
Cash paid during the period for interest	$57,647	$87,896

Going_Concern

Going Concern	3 Months Ended
	Mar. 31, 2014
Going Concern [Abstract]	'
Going Concern	'
	Note 1. Going Concern
	The accompanying consolidated financial statements of Speedemissions, Inc. have been prepared on a going concern basis which contemplates the realization of assets and liquidation of liabilities in the normal course of business. These consolidated financial statements do not include any adjustments relating to the recoverability and classification of assets or the amounts and classification of liabilities that may be necessary in the event the Company cannot continue as a going concern. References in this report to "Speedemissions," the "Company," "we," "us" and "our" mean Speedemissions, Inc. and our consolidated subsidiaries.
	Speedemissions has experienced recurring net losses which have caused an accumulated deficit of $20,786,344 at March 31, 2014. We had a working capital deficit of $2,102,961 at March 31, 2014 compared to a working capital deficit of $2,059,921 at December 31, 2013.
	Our revenues for the quarter ended March 31, 2014 and the fiscal year ended December 31, 2013 were below our expectations and internal forecasts primarily as a result of fewer vehicle emissions tests and safety inspections being performed at our stores.
	Our revenues for the quarter ended March 31, 2014 and for the fiscal year ended December 31, 2013 have been insufficient to attain profitable operations and to provide adequate levels of cash flow from operations. Our near term liquidity and ability to continue as a going concern is dependent on our ability to generate sufficient revenues from our store operations to provide sufficient cash flow from operations to pay our current level of operating expenses, to provide for inventory purchases and to reduce past due amounts owed to vendors and service providers. No assurances may be given that the Company will be able to achieve sufficient levels of revenues in the near term to provide adequate levels of cash flow from operations. Should an increase in revenues not materialize, we will seek to further reduce operating costs to bring them in line with reduced revenue levels. If the Company is unable to achieve near term profitability and generate sufficient cash flow from operations, and if the Company is unable to sufficiently reduce operating costs, we would need to raise additional capital or obtain additional borrowings beyond our existing line of credit facility. We currently have very limited access to capital, including the public and private placement of equity securities and additional debt financing. No assurances can be given that additional capital or borrowings would be available or, if available, that we would be able to complete a capital raise or financing on satisfactory terms, to allow us to continue as a going concern. As a result of the Company's history of losses and financial condition, there is substantial doubt about the ability of the Company to continue as a going concern. If the Company is unable to continue as a going concern, our shareholders will likely lose all of their investment in the Company.
	On June 8, 2012, the Company entered into a revolving line of credit agreement (the "Credit Agreement") with TCA Global Credit Master Fund, LP ("TCA"), pursuant to which TCA agreed to loan the Company up to a maximum of $2,000,000 for working capital purposes. In June 2012, the Company obtained a loan from TCA in the amount of $350,000 to use for working capital purposes and, in October 2012, the Company entered into the First Amendment to Credit Agreement with TCA (the "Amended Credit Agreement") pursuant to which the Company received an additional loan in the amount of $550,000 to use for the purchase of five emissions testing stores owned by Auto Emissions Express, LLC, a Georgia corporation ("AEE").  On October 23, 2013, the Company entered into the Second Amendment to Credit Agreement with TCA (the "Second Amended Credit Agreement"), pursuant to which TCA agreed to increase the revolving loan from $900,000 to $1,300,000 and, in connection therewith, the Company received an additional loan in the amount of $400,000 to finance the acquisition of the remaining seven emission testing centers owned by AEE and to provide working capital (see also Note 9 of the financial statements). While our line of credit facility of $1,300,000 is currently 57% of the maximum limit with an outstanding balance at May 8, 2014 of approximately $746,750, our line of credit matures on December 1, 2014 and we have no assurance it will be extended beyond that date.  Therefore, our near term liquidity is dependent on our working capital and primarily on the revenues generated from our store operations. If we are unable to achieve near term profitability and generate sufficient cash flow from operations, and we are unable to sufficiently reduce operating costs, we would need to raise additional capital or obtain additional borrowings beyond this existing line of credit. There is no assurance that such financing or capital would be available or, if available, that we would be able to complete financing or a capital raise on satisfactory terms.  During the quarter ended March 31, 2014, our line of credit net borrowings decreased $141,775 to the outstanding balance of $797,470 at March 31, 2014 from $939,245 at December 31, 2013.  At May 8, 2014, the outstanding balance on the loan facility was approximately $746,750, and our cash balances were approximately $45,900.
	During the prior two years, we made reductions in employee headcount, the number of emission testing stores, same store operating expenses, corporate overhead and other operating expenses. At March 31, 2014, our primary source of liquidity for cash flows was cash received from our store operations. We are dependent on our revenues in the very near term to provide sufficient cash flow from operations to pay our current level of operating expenses, to provide for inventory purchases and to reduce past due amounts owed to landlords, vendors and service providers. No assurances may be given that the cash received from our store operations will be sufficient to cover our ongoing operating expenses. If the cash received from our store operations is not sufficient, we would need to obtain additional credit facilities or raise additional capital to continue as a going concern and to execute our business plan. There is no assurance that such financing or capital would be available or, if available, that we would be able to complete financing or a capital raise on satisfactory terms.
	Our revenues during the year ended December 2013, as well as the quarter ended March 31, 2014, have been insufficient to attain profitable operations and to provide adequate levels of cash flow from operations. During the year ended December 31, 2013, as well as the quarter ended March 31, 2014, due to insufficient cash flow from operations and borrowing limitations under our line of credit facility, we have been extending payments owed to landlords and vendors beyond normal payment terms and deadlines. Until such vendors are paid within normal payment terms, no assurances can be given that required services and materials needed to support operations will continue to be provided. In addition, no assurances can be given that vendors will not pursue legal means to collect past due balances owed. Any interruption of services or materials would likely have an adverse impact on our operations and could impact our ability to continue as a going concern.
	On December 13, 2013 and on January 10, 2014, the Circuit Court in the Twelfth Judicial Circuit in and for Sarasota County, Florida (the "Court"), entered an Order Granting Approval of Settlement Agreement (the "Order") approving, among other things, the fairness of the terms and conditions of an exchange pursuant to Section 3(a)(10) of the Securities Act of 1933 (the "Securities Act"), in accordance with a Settlement Agreement (the "Settlement Agreement") between the Company and IBC Funds, LLC, a Nevada limited liability company ("IBC"), in the matter entitled IBC Funds, LLC, vs. SpeedEmissions, Inc., Case Nos. 2013 CA 008762 NC and 2014 CA 000153 (the "Actions"). IBC commenced the Actions against us to recover an aggregate of $128,337.66 of past-due accounts payable, which IBC had purchased from certain of our vendors pursuant to the terms of separate claim purchase agreements between IBC and each of the respective vendors (the "Assigned Accounts), plus fees and costs (the "Claim"). The Assigned Accounts relate to certain research, technical, development and legal services. The Order provides for the full and final settlement of the Claim and the Action. The Settlement Agreement became effective and binding on December 13, 2013 and January 10, 2014.
	The Settlement Agreement provides that in no event shall the number of shares of common stock issued by the Company to IBC or its designee in connection with the Settlement Agreement, when aggregated with all other shares of common stock then beneficially owned by IBC and its affiliates (as calculated pursuant to Section 13(d) of the Securities Exchange Act of 1934 (the "Exchange Act") and the rules and regulations thereunder), result in the beneficial ownership by IBC and its affiliates (as calculated pursuant to Section 13(d) of the Exchange Act and the rules and regulations thereunder) at any time of more than 9.99% of the common stock of the Company.
	Furthermore, the Settlement Agreement provides that, for so long as IBC or any of its affiliates hold any shares of common stock of the Company, the Company and its affiliates are prohibited from, among other things, voting any securities of the Company in favor of: (1) an extraordinary corporate transaction, such as a merger, reorganization or liquidation, involving the Company or any of its subsidiaries, (2) a sale or transfer of a material amount of the Company's assets or its subsidiaries' assets, (3) any material change in the Company's present capitalization or dividend policy, (4) any other material change in the Company's business or corporate structure, (5) a change in the Company's charter, bylaws, or instruments corresponding thereto (6) causing a class of the Company's securities to be delisted from a national securities exchange or to cease to be authorized to be quoted in an inter-dealer quotation system of a registered national securities association, (7) causing a class of the Company's equity securities to become eligible for termination of registration pursuant to Section 12(g)(4) of the Exchange Act, (8) terminating the Company's transfer agent, (9) taking any action which would impede the purposes and objects of the Settlement Agreement or (10) taking any action, intention, plan or arrangement similar to any of those enumerated above. These prohibitions may not be modified or waived without further order of the Court.

Nature_of_Operations

Nature of Operations	3 Months Ended
	Mar. 31, 2014
Nature of Operations [Abstract]	'
Nature of Operations	'
	Note 2: Nature of Operations
	Description of Business
	Speedemissions is one of the largest test-only emissions testing and safety inspection companies in the United States. We perform vehicle emissions testing and safety inspections in certain cities in which vehicle emissions testing is mandated by the United States Environmental Protection Agency ("EPA"). As of March 31, 2014, we operated 43 vehicle emissions testing and safety inspection stations under the trade names of Speedemissions and Auto Emissions Express (Atlanta, Georgia and St. Louis, Missouri); Mr. Sticker (Houston, Texas); and Just Emissions (Salt Lake City, Utah). We also operate four mobile testing units in the Atlanta, Georgia area which service automotive dealerships and local government agencies. We manage our operations based on these four regions, and we have one reportable segment.
	We use computerized emissions testing and safety inspections equipment that test vehicles for compliance with vehicle emissions and safety standards. We purchase or lease these computerized testing systems from state approved equipment vendors. Our revenues are mainly generated from the testing or inspection fees charged to the registered owner of the vehicle. As a service to our customers, we also sell automotive parts and supplies such as windshield wipers, taillight bulbs and gas caps. In addition, we perform a limited amount of other services, including oil changes and headlight restorations, at select locations. However, we do not provide major automotive repair services.
	On June 22, 2010, the Company announced the launch of its first iPhone application, Carbonga. Carbonga diagnoses an automobile's computer system using the on board diagnostic port on vehicles that were produced since 1996. Carbonga can check over 2,000 vehicle fault codes. We launched version two of Carbonga on February 16, 2011. Version two improved the speed and performance of the application and has additional features, including the ability to receive vehicle safety recalls and Technical Service Bulletins, for an annual subscription fee.
	During the quarter ended September 30, 2012, we formed a new company, SpeedEmissions Car Care, LLC, through which we will franchise our vehicle emissions and safety inspections store model. Franchises will be available to qualified store operators who have an interest in either a single or multi-location opportunity in select cities where emission testing/safety inspections and other automotive services are required. We signed an agreement with an Atlanta based franchise consulting company to assist with our plan to franchise our business model into a number of new U.S. markets. We believe that the franchising vehicle will continue our growth strategy and increase our retail store presence. After securing approval for all the necessary disclosure documents, we began marketing franchises in the fourth quarter of 2012.  However, as of March 31, 2014, we have sold no franchises.
	On November 30, 2012, we completed the acquisition of certain operating assets comprising five emission testing centers owned by AEE. At the time AEE owned and operated 12 emission testing centers in the Atlanta, Georgia area, including the five emission testing centers that we purchased.
	On April 11, 2013, we sold the assets comprising three of our Texas stores for $110,000.  We received $50,000 cash at closing and a note receivable for $60,000.  The principal amount of the note is payable in equal monthly payments over a 12-month period plus interest at 5.0% per annum.
	In June 2013, we announced an expansion in our business model pursuant to which we plan to move into a new market with the opening of up to 24 emission testing stores over the next two years, assuming we obtain the financing to do this. We have engaged an investment banking firm to assist us in raising up to $3,000,000 in new capital to serve as a source of financing for our planned expansion.  There is no assurance that we will be successful in raising this capital for our planned business expansion.  However, if we are successful in raising the necessary capital, we anticipate that the expansion would consist of three phases beginning with the first eight to 10 stores opening in late 2014 and continuing through 2016. We believe these stores would provide an easy, convenient way for shoppers to have their vehicle emission tests performed while patronizing all the retailers in the center. In addition, under the current plan, the new emission testing stores would sell a select amount of related automotive merchandise.
	On October 25, 2013, we completed the acquisition of certain operating assets comprising the remaining seven emission testing centers owned by AEE. AEE originally owned and operated 12 emission testing centers in the Atlanta, Georgia area, consisting of the seven emission testing centers that we purchased in October 2013 and the five emission testing centers that we purchased in November 2012 as discussed above. After taking into consideration the acquisition of these seven emissions testing centers, we now operate 43 emissions testing centers in the Atlanta, Georgia; Houston, Texas; St. Louis, Missouri and Salt Lake City, Utah metropolitan areas, plus four mobile units in the Atlanta, Georgia area.
	Basis of Presentation
	The accompanying unaudited consolidated financial statements of the Company are presented in accordance with accounting principles generally accepted in the United States of America ("GAAP") as codified in the Financial Accounting Standards Board ("FASB") Accounting Standards Codification. In the opinion of management, the accompanying unaudited consolidated financial statements reflect all adjustments consisting of normal recurring adjustments necessary for a fair presentation of its financial position and results of operations. Interim results of operations are not necessarily indicative of the results that may be achieved for the full year. The financial statements and related notes do not include all information and footnotes required by GAAP for annual reports. This quarterly report should be read in conjunction with the consolidated financial statements included in the Company's annual report on Form 10-K for the year ended December 31, 2013.
	The Company has evaluated subsequent events through the date of the filing its Form 10-Q with the Securities and Exchange Commission. The Company is not aware of any significant events that occurred subsequent to the balance sheet date but prior to the filing of this report that would have a material impact on the Company's Consolidated Financial Statements.
	The accompanying consolidated financial statements include the accounts of Speedemissions and its non-operating subsidiaries, which are 100% owned by the Company. All significant intercompany accounts and transactions have been eliminated in consolidation.

Significant_Accounting_Policie

Significant Accounting Policies and Estimates	3 Months Ended
	Mar. 31, 2014
Significant Accounting Policies and Estimates [Abstract]	'
Significant Accounting Policies and Estimates	'
	Note 3: Significant Accounting Policies and Estimates
	Use of Estimates
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant estimates included in these financial statements relate to useful lives of property and equipment, the valuation allowance provided against deferred tax assets and the valuation of long-lived assets and goodwill. Actual results could differ from those estimates. For a description of Speedemissions' critical accounting policies see the Company's annual report on Form 10-K for the year ended December 31, 2013.
	Fair Value Measurements
	The Company uses a three-level fair value hierarchy that prioritizes the inputs used to measure fair value. This hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are as follows:
		•	Level 1 - Quoted prices in active markets for identical assets or liabilities. The Company has no Level 1 assets or liabilities.
		•	Level 2 - Observable inputs, other than quoted prices included in Level 1, such as quoted prices for markets that are not active; or other inputs that are observable or can be corroborated by observable market data. The Company has no Level 2 assets or liabilities.
		•	Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs. The Company has no Level 3 assets or liabilities.
	Fair Value of Financial Instruments
	The carrying amounts of cash, other current assets, accounts payable and accrued liabilities approximate their fair value because of the short-term nature of these accounts. Fair value of the equipment financing agreements and capital lease obligations approximate carrying value based upon current borrowing rates. The fair value of the Company's note receivable and note payable also approximates the carrying value because outstanding balances can be repaid at any time.

Inventory

Inventory	3 Months Ended
	Mar. 31, 2014
Inventory [Abstract]	'
Inventory	'
	Note 4: Inventory
	Inventory at March 31, 2014 consisted of certificate and merchandise inventory and was $28,595 and $2,752, respectively. Inventory at December 31, 2013 consisted of certificate and merchandise inventory and was $25,129 and $3,470, respectively.

Notes_Receivable

Notes Receivable	3 Months Ended
	Mar. 31, 2014
Notes Receivable [Abstract]	'
Notes Receivable	'
	Note 5: Notes Receivable
	On September 14, 2010, the Company settled a lawsuit originally filed in 2006 against a former manager. The Company alleged the manager, while employed by the Company, breached his fiduciary duty by purchasing property in Texas where one of the Company's testing facilities he managed was located.
	Under the provisions of the settlement agreement, the Company will receive the sum of $125,000 payable in monthly installments of $1,000 per month for seventy-two months. The balance of $53,000 will be due and payable to the Company on June 1, 2016. The note receivable is collateralized by a second lien on property owned by the former manager. The note receivable and gain from the settlement was computed and recorded at its present value of $106,881 using an interest rate equal to prime rate plus 0.5%, which was 3.75%, which approximates rates offered in the market for notes receivable with similar terms and conditions. The Company recognized a gain from the legal settlement in the amount of $106,881 during 2010.
	On April 11, 2013, the Company sold the assets comprising three of its Texas stores for $110,000.  The Company received $50,000 cash at closing and a note receivable for $60,000.  The principal amount of the note is payable in equal monthly payments over a 12-month period plus interest at 5.0% per annum.
	The balance of notes receivable was $76,708 and $93,954 at March 31, 2014 and December 31, 2013, respectively.

Property_and_Equipment

Property and Equipment	3 Months Ended
	Mar. 31, 2014
Property and Equipment [Abstract]	'
Property and Equipment	'
	Note 6: Property and Equipment
	Property and equipment at March 31, 2014 and December 31, 2013 consisted of the following:
		March 31, 2014		December 31, 2013
	Buildings	$	485,667	$	485,667
	Emission testing and safety inspection		1,492,977		1,492,977
	equipment
	Furniture, fixtures and office equipment		138,489		138,489
	Vehicles		26,827		26,827
	Leasehold improvements		280,578		279,456
			2,424,538		2,423,416
	Less: accumulated depreciation and		2,071,996		2,024,519
	amortization
		$	352,542	$	398,897

Accrued_Liabilities

Accrued Liabilities	3 Months Ended
	Mar. 31, 2014
Accrued Liabilities [Abstract]	'
Accrued Liabilities	'
	Note 7: Accrued Liabilities
	Accrued liabilities at March 31, 2014 and December 31, 2013 consisted of the following:
		March 31, 2014		December 31, 2013
	Professional fees	$	35,077	$	22,500
	Accrued payroll		71,569		72,445
	Accrued property taxes		178,795		164,079
	Other		343,661		303,589
		$	629,102	$	562,613

Equipment_Financing_Agreements

Equipment Financing Agreements	3 Months Ended
	Mar. 31, 2014
Equipment Financing Agreements [Abstract]	'
Equipment Financing Agreements	'
	Note 8: Equipment Financing Agreements
	The balance outstanding under equipment financing agreements as of March 31, 2014 and December 31, 2013 was $20,344 and $23,946, respectively.

Notes_Payable

Notes Payable	3 Months Ended
	Mar. 31, 2014
Notes Payable [Abstract]	'
Notes Payable	'
	Note 9: Notes Payable
	Bridge Note Agreement
	On November 11, 2010, the Company entered into a $55,000 bridge note agreement (the "Note") with an affiliate, GCA Strategic Investment Fund, Limited ("GCA"). The funds received from the Note were used for general working capital purposes. The Note bore 0% interest and was due in full on November 11, 2012. The Note is subject to mandatory prepayment upon a change of control, as defined in the Note. In consideration for the receipt of the Note, the Company issued GCA 4,000,000 warrants to purchase the Company's common stock at $0.50 per share.  On April 15, 2011, the Board of Directors of the Company and GCA agreed to amend GCA's 4,000,000 warrants whereby the exercise price of the warrants would be reduced to $0.016 from $0.50. The closing price of the Company's common stock was $0.013 on April 14, 2011.  The warrants were exercised on April 18, 2011 at the reduced exercise price of $0.016 per share. The Note was extended on November 6, 2012, establishing a new maturity date of November 6, 2013, and a maturity value of $60,000, and the Note was extended again on November 6, 2013, establishing a new maturity date of November 6, 2014, and a maturity value of $65,000.  The $5,000 increase in maturity value of the Note upon each extension was a financial requirement to accomplish the Note's renewal. The Note had a balance due of $60,000 on March 31, 2014 and December 31, 2013.
	Revolving Credit Facility
	On June 8, 2012, the Company paid off and cancelled its revolving line of credit agreement with Regions Bank, pursuant to which the Company had borrowed up to $100,000 in order to pay trade payables and for working capital purposes. Funds to pay off the Regions Bank revolving line of credit came from a new loan facility entered into on June 8, 2012 (as described below).
	As described in Note 1, on June 8, 2012, the Company entered into the Credit Agreement with TCA, pursuant to which TCA agreed to loan the Company up to a maximum of $2,000,000 for working capital purposes. In June 2012, the Company obtained a loan from TCA in the amount of $350,000 to use for working capital purposes and, in October 2012, the Company entered into the Amended Credit Agreement pursuant to which the Company received an additional loan in the amount of $550,000 to use for the purchase of five emissions testing stores from AEE.  On October 23, 2013, the Company entered into the Second Amended Credit Agreement with TCA, pursuant to which TCA agreed to increase the revolving loan from $900,000 to $1,300,000 and, in connection therewith, the Company received an additional loan in the amount of $400,000 to purchase seven emissions testing stores from AEE and to provide working capital.  Total loan origination costs paid in conjunction with the above loans totaled $239,450, with  $19,644 and $119,848 expensed in years ended December 31, 2012 and 2013, respectively, and $29,987 expensed during the quarter ended March 31, 2014.  Unamortized loan origination costs of $69,971 remain on our balance sheet as of March 31, 2014.  Our line of credit matures on December 1, 2014 and we have no assurance it will be extended beyond that date.
	The annual interest rate on the note is 10% per annum.  The Credit Agreement is collateralized by the Company's inventory, accounts receivable, equipment, general intangibles and fixtures. If the Company prepays the outstanding balance in full, prior to maturity, a 5% prepayment penalty will be assessed. The Company is subject to various financial covenants under the Credit Agreement.  These financial covenants primarily involve monthly, quarterly and annual financial reports to be provided to TCA. As of March 31, 2014, the Company was in compliance with all covenants required under the Credit Agreement.  The balance due under the Credit Agreement was $797,470 and $939,245 at March 31, 2014 and December 31, 2013, respectively.

Net_Loss_Per_Common_Share

Net Loss Per Common Share	3 Months Ended
	Mar. 31, 2014
Net Loss Per Share [Abstract]	'
Net Loss Per Share	'
	Note 10: Net Loss Per Share
	Basic earnings per share ("EPS") or net loss per share represents net loss divided by the weighted average number of common shares outstanding during a reported period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock, including stock options, warrants, and contingently issuable shares such as the Company's Series A and Series B preferred stock (commonly and hereinafter referred to as "Common Stock Equivalents"), were exercised or converted into common stock.
	The following table sets forth the computation for basic and diluted net loss per share for the three month periods ended March 31, 2014 and 2013, respectively:
			Three Months Ended
			March 31
			2014			2013
	Net loss (A)		$	(241,620	)	$	(270,772	)
	Weighted average common shares - basic (B)			49,706,270			34,688,166
	Effect of dilutive securities:
	Diluted effect of stock options (1)			-			-
	Diluted effect of stock warrants (1)			-			-
	Diluted effect of unrestricted Preferred			-			-
	Series A Stock (2)
	Weighted average common shares - diluted (C)			49,706,270			34,688,166
	Net loss per share - basic (A/B)		$	(0.00	)	$	(0.01	)
	Net loss per share - diluted (A/C)		$	(0.00	)	$	(0.01	)
	-1	As a result of the Company's net loss for the three month periods ended March 31, 2014 and 2013, aggregate Common Stock Equivalents of 431,000 and 59,000 issuable under stock option plans and stock warrants that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares (diluted) for the three month periods ended March 31, 2014 and 2013, respectively. These Common Stock Equivalents could be dilutive in future periods.
	-2	As a result of the Company's net loss in the three month periods ended March 31, 2014 and 2013, aggregate Common Stock Equivalents of 4,277,498 issuable under Series A convertible, redeemable preferred stock that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares diluted for the three month periods ended March 31, 2014 and 2013. These Common Stock Equivalents could be dilutive in future periods.

Preferred_and_Common_Stock

Preferred and Common Stock	3 Months Ended
	Mar. 31, 2014
Preferred and Common Stock [Abstract]	'
Preferred and Common Stock	'
	Note 11: Preferred and Common Stock
	Preferred Stock
	There were 5,133 shares of Series A convertible redeemable preferred stock ("Preferred A Stock") issued and outstanding as of March 31, 2014 and December 31, 2013. For financial statement purposes, the Preferred A Stock has been presented outside of stockholders' deficit on the Company's consolidated balance sheets as a result of certain conditions that are outside the control of the Company that could trigger redemption of the securities.
	Common Stock
	The Company issued 23,929,059  common shares during the three month period ended March 31, 2014.  The 23,929,059 common shares consisted of 1,500,000 shares issued to Company employees for services previously rendered, 625,000 shares issued to an investment banking firm for consulting services and 21,804,059 shares issued to retire debt and pay related financing fees.  During the three-month period ended March 31, 2014, the Company recorded expenses of $15,000, $17,730 and $9,375 for employee compensation, financing fees and consulting services, respectively, related to these common stock issuances.  These expenses are recorded in the Company's general and administrative expenses for the three-month period ended March 31, 2014.  The Company had 63,244,914 common shares outstanding as of March 31, 2014.

ShareBased_Compensation

Share-Based Compensation	3 Months Ended
	Mar. 31, 2014
Share-Based Compensation [Abstract]	'
Share-Based Compensation	'
	Note 12: Share-Based Compensation
	The Company has several share-based compensation plans under which employees and non-employee directors receive stock options. Additionally, the Company has issued shares of its common stock as compensation to employees and payments of services rendered by third parties.  Share-based compensation cost is measured at the grant date, based on the calculated fair value of the award, and is recognized as an expense over the employee's requisite service period (generally the vesting period of the equity grant). Fair value of the award is calculated using the Black-Scholes model or based on the fair value of the shares issued for the services provided, whichever is more accurately determinable. Such value is recognized as an expense over the requisite service period, net of estimated forfeitures, using the straight-line attribution method. The estimate of awards that will ultimately vest requires significant judgment, and to the extent actual results or updated estimates differ from the Company's current estimates, such amounts are recorded as a cumulative adjustment in the period estimates are revised. The Company considers many factors when estimating expected forfeitures, including types of awards, employee class and historical employee attrition rates. Actual results, and future changes in estimates, may differ substantially from the Company's current estimates.
	Share-based compensation expense was $42,105 and $0 during the three months ended March 31, 2014 and 2013, respectively. Share-based compensation is included in general and administrative expenses in the consolidated statements of operations.
	Stock Incentive Plans
	The Company has granted options to employees and directors to purchase the Company's common stock under various stock incentive plans. Under the plans, employees and non-employee directors are eligible to receive awards of various forms of equity-based incentive compensation, including stock options, restricted stock, restricted stock units and performance awards, among others. The plans are administered by the Compensation Committee of the Board of Directors, which determines the terms of the awards granted. Stock options are generally granted with an exercise price equal to the market value of the Company's common stock on the date of grant, have a term of ten years or less, and generally vest over three years from the date of grant.
	The following table sets forth the options granted under the Company's stock option plans during the three month period ended March 31, 2014:
		Number of		Weighted		Weighted
		Shares		Average		Average
				Exercise		Grant-date
				Price		Fair Value
	Options outstanding at December 31, 2013		59,000	$	0.61
	Granted		-		-		-
	Expired		-		-
	Options outstanding at March 31, 2014		59,000	$	0.61
	The aggregate intrinsic value of options outstanding and exercisable at March 31, 2013 was $0. Intrinsic value is the amount by which the fair value of the underlying stock exceeds the exercise price of the options.
	The Company estimates the fair value for stock options at the date of grant using the Black-Scholes option pricing model, which requires management to make certain assumptions. Expected volatility is based on comparable company data. The Company bases the risk-free interest rate on U.S. Treasury note rates. The expected term is based on the vesting period and an expected exercise term. The Company does not anticipate paying cash dividends in the foreseeable future and therefore uses an expected dividend yield of 0%. The Company did not grant stock options in the three months ended March 31, 2014.
	As of March 31, 2014, there was no unrecognized share-based compensation expense related to non-vested stock options. There were no options that vested during the three months ended March 31, 2014 and 2013.
	There were 59,000 options issued and outstanding under the Company's 2001 Stock Option Plan, the Amended and Restated 2005 Omnibus Stock Grant and Option Plan, Speedemissions Inc. 2006 Stock Grant and Option Plan and the 2008 Stock Grant and Option Plan (collectively, the "Option Plans") as of March 31, 2014 and December 31, 2013. There were no options granted under these plans during the three month period ended March 31, 2014. There were no options exercised during the three month periods ended March 31, 2014 and 2013.
	Stock Warrants
	There were 372,000 common stock warrants outstanding as of March 31, 2014, and there were no warrants granted or exercised during the three month period ended March 31, 2014.

Income_Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2014
Income Taxes [Abstract]	'
Income Taxes	'
	Note 13: Income Taxes
	No provision for income taxes has been reflected for the three month periods ended March 31, 2014 and 2013, as the Company has sufficient net operating loss carry forwards to offset taxable income.

Contingencies

Contingencies	3 Months Ended
	Mar. 31, 2014
Contingencies [Abstract]	'
Contingencies	'
	Note 14: Contingencies
	From time to time, the Company may be involved in claims that arise out of the normal course of its business. In the opinion of management, we are not currently involved in any legal proceedings which would have a material adverse effect on the Company's financial position, results of operations or cash flows.

Subsequent_Events

Subsequent Events	3 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
Subsequent Events	'
	Note 15: Subsequent Events
	The Company has evaluated subsequent events through the date of the filing its Form 10-Q with the Securities and Exchange Commission and is not aware of any significant events that occurred subsequent to the balance sheet date but prior to the filing of this report that would have a material impact on the Company's Consolidated Financial Statements.

Significant_Accounting_Policie1

Significant Accounting Policies and Estimates (Policies)	3 Months Ended
	Mar. 31, 2014
Significant Accounting Policies and Estimates [Abstract]	'
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant estimates included in these financial statements relate to useful lives of property and equipment, the valuation allowance provided against deferred tax assets and the valuation of long-lived assets and goodwill. Actual results could differ from those estimates. For a description of Speedemissions' critical accounting policies see the Company's annual report on Form 10-K for the year ended December 31, 2013.
Fair Value Measurements	'
	Fair Value Measurements
	The Company uses a three-level fair value hierarchy that prioritizes the inputs used to measure fair value. This hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are as follows:
		•	Level 1 - Quoted prices in active markets for identical assets or liabilities. The Company has no Level 1 assets or liabilities.
		•	Level 2 - Observable inputs, other than quoted prices included in Level 1, such as quoted prices for markets that are not active; or other inputs that are observable or can be corroborated by observable market data. The Company has no Level 2 assets or liabilities.
		•	Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs. The Company has no Level 3 assets or liabilities.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	The carrying amounts of cash, other current assets, accounts payable and accrued liabilities approximate their fair value because of the short-term nature of these accounts. Fair value of the equipment financing agreements and capital lease obligations approximate carrying value based upon current borrowing rates. The fair value of the Company's note receivable and note payable also approximates the carrying value because outstanding balances can be repaid at any time.

Property_and_Equipment_Tables

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2014
Property and Equipment [Abstract]	'
Schedule of Property and Equipment	'
	Property and equipment at March 31, 2014 and December 31, 2013 consisted of the following:
		March 31, 2014		December 31, 2013
	Buildings	$	485,667	$	485,667
	Emission testing and safety inspection		1,492,977		1,492,977
	equipment
	Furniture, fixtures and office equipment		138,489		138,489
	Vehicles		26,827		26,827
	Leasehold improvements		280,578		279,456
			2,424,538		2,423,416
	Less: accumulated depreciation and		2,071,996		2,024,519
	amortization
		$	352,542	$	398,897

Accrued_Liabilities_Tables

Accrued Liabilities (Tables)	3 Months Ended
	Mar. 31, 2014
Accrued Liabilities [Abstract]	'
Schedule of Accrued Liabilities	'
	Accrued liabilities at March 31, 2014 and December 31, 2013 consisted of the following:
		March 31, 2014		December 31, 2013
	Professional fees	$	35,077	$	22,500
	Accrued payroll		71,569		72,445
	Accrued property taxes		178,795		164,079
	Other		343,661		303,589
		$	629,102	$	562,613

Net_Loss_Per_Common_Share_Tabl

Net Loss Per Common Share (Tables)	3 Months Ended
	Mar. 31, 2014
Net Loss Per Share [Abstract]	'
Computation for Basic and Diluted Net Loss per Share	'
	The following table sets forth the computation for basic and diluted net loss per share for the three month periods ended March 31, 2014 and 2013, respectively:
			Three Months Ended
			March 31
			2014			2013
	Net loss (A)		$	(241,620	)	$	(270,772	)
	Weighted average common shares - basic (B)			49,706,270			34,688,166
	Effect of dilutive securities:
	Diluted effect of stock options (1)			-			-
	Diluted effect of stock warrants (1)			-			-
	Diluted effect of unrestricted Preferred			-			-
	Series A Stock (2)
	Weighted average common shares - diluted (C)			49,706,270			34,688,166
	Net loss per share - basic (A/B)		$	(0.00	)	$	(0.01	)
	Net loss per share - diluted (A/C)		$	(0.00	)	$	(0.01	)
	-1	As a result of the Company's net loss for the three month periods ended March 31, 2014 and 2013, aggregate Common Stock Equivalents of 431,000 and 59,000 issuable under stock option plans and stock warrants that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares (diluted) for the three month periods ended March 31, 2014 and 2013, respectively. These Common Stock Equivalents could be dilutive in future periods.
	-2	As a result of the Company's net loss in the three month periods ended March 31, 2014 and 2013, aggregate Common Stock Equivalents of 4,277,498 issuable under Series A convertible, redeemable preferred stock that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares diluted for the three month periods ended March 31, 2014 and 2013. These Common Stock Equivalents could be dilutive in future periods.

ShareBased_Compensation_Tables

Share-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2014
Share-Based Compensation [Abstract]	'
Options Outstanding Under Stock Option Plans	'
	The following table sets forth the options granted under the Company's stock option plans during the three month period ended March 31, 2014:
		Number of		Weighted		Weighted
		Shares		Average		Average
				Exercise		Grant-date
				Price		Fair Value
	Options outstanding at December 31, 2013		59,000	$	0.61
	Granted		-		-		-
	Expired		-		-
	Options outstanding at March 31, 2014		59,000	$	0.61

Going_Concern_Details

Going Concern (Details) (USD $)	0 Months Ended	3 Months Ended				1 Months Ended	0 Months Ended	1 Months Ended
	Dec. 13, 2013	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013	Dec. 31, 2012	Oct. 23, 2013	Jun. 08, 2012	Jun. 30, 2012
						TCA Global Credit Master Fund, LP [Member]	TCA Global Credit Master Fund, LP [Member]	TCA Global Credit Master Fund, LP [Member]
Line of Credit Facility [Line Items]	'	'	'	'	'	'	'	'
Accumulated deficit	'	($20,786,344)	($20,544,723)	'	'	'	'	'
Working capital deficit	'	-2,102,961	'	'	'	'	'	'
Amount of credit facility	'	1,300,000	'	'	'	'	2,000,000	'
Line of credit facility, amount outstanding percentage	'	63.00%	'	'	'	57.00%	'	'
Line of credit facility, amount outstanding	'	746,750	'	'	'	1,300,000	900,000	'
Credit facility, expiration date	'	1-Dec-14	'	'	'	'	'	'
Increase (decarese) in line of credit net borrowings	'	-141,775	'	'	'	'	550,000	350,000
Cash	'	54,244	65,854	80,237	54,121	'	'	'
Line of credit	'	797,470	939,245	'	'	'	'	'
Litigation settlement	128,337.66	125,000	'	'	'	'	'	'
Additional debt	'	'	'	'	'	$400,000	'	'

Nature_of_Operations_Details

Nature of Operations (Details) (USD $)	0 Months Ended	3 Months Ended
	Apr. 11, 2013	Mar. 31, 2014
Nature of Operations [Abstract]	'	'
Ownership percentage in non-operating subsidiaries	'	100.00%
New capital raised	'	$3,000,000
Proceeds from the sale of assets	50,000	'
Carrying value of assets	110,000	'
Interest rate	5.00%	3.75%
Notes receivable	$60,000	'

Inventory_Details

Inventory (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Inventory [Abstract]	'	'
Certificate inventory	$28,595	$25,129
Merchandise inventory	$2,752	$3,470

Notes_Receivable_Details

Notes Receivable (Details) (USD $)	0 Months Ended		3 Months Ended
	Dec. 13, 2013	Apr. 11, 2013	Mar. 31, 2014	Dec. 31, 2013
Notes Receivable [Abstract]	'	'	'	'
Litigation settlement	$128,337.66	'	$125,000	'
Monthly installment amount	'	'	1,000	'
Settlement agreement term, months	'	'	'72 months	'
Settlement agreement payable balance	'	'	53,000	'
Gain from settlement	'	'	106,881	'
Percent in addition to prime rate to find discount rate	'	'	0.50%	'
Interest rate	'	5.00%	3.75%	'
Present value of notes receivable	'	60,000	76,708	93,954
Proceeds from the sale of assets	'	50,000	'	'
Carrying value of assets	'	$110,000	'	'

Property_and_Equipment_Details

Property and Equipment (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	$2,424,538	$2,423,416
Less: accumulated depreciation and amortization	2,071,996	2,024,519
Property and equipment, net	352,542	398,897
Buildings [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	485,667	485,667
Emission testing and safety inspection equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	1,492,977	1,492,977
Furniture, fixtures and office equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	138,489	138,489
Vehicles [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	26,827	26,827
Leasehold improvements [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	$280,578	$279,456

Accrued_Liabilities_Details

Accrued Liabilities (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Accrued Liabilities [Abstract]	'	'
Professional fees	$35,077	$22,500
Accrued payroll	71,569	72,445
Accrued property taxes	178,795	164,079
Other	343,661	303,589
Accrued liabilities	$629,102	$562,613

Equipment_Financing_Agreements1

Equipment Financing Agreements (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Equipment Financing Agreements [Abstract]	'	'
Equipment financing agreements	$20,344	$23,946

Notes_Payable_Details

Notes Payable (Details) (USD $)

3 Months Ended

0 Months Ended

1 Months Ended

3 Months Ended

12 Months Ended

Mar. 31, 2014

Dec. 31, 2013

Nov. 06, 2013

Apr. 15, 2011

Nov. 11, 2010

Jun. 08, 2012

Jun. 30, 2012

Mar. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Oct. 23, 2013

Jun. 08, 2012

GCA Strategic Investment Fund, Limited [Member]

GCA Strategic Investment Fund, Limited [Member]

GCA Strategic Investment Fund, Limited [Member]

TCA Global Credit Master Fund, LP [Member]

TCA Global Credit Master Fund, LP [Member]

TCA Global Credit Master Fund, LP [Member]

TCA Global Credit Master Fund, LP [Member]

TCA Global Credit Master Fund, LP [Member]

TCA Global Credit Master Fund, LP [Member]

Regions Bank [Member]

Line of Credit Facility [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Bridge note agreement

'

'

$65,000

'

$55,000

$350,000

'

'

'

'

$400,000

$100,000

Interest rate

'

'

'

'

0.00%

10.00%

'

'

'

'

'

'

Note payable

60,000

60,000

'

'

'

'

'

'

'

'

'

'

Maturity value of Note increase under renewal terms

'

'

5,000

'

'

'

'

'

'

'

'

'

Amount of credit facility

1,300,000

'

'

'

'

2,000,000

'

'

'

'

'

'

Prepayment penalty

'

'

'

'

'

5.00%

'

'

'

'

'

'

Line of credit

797,470

939,245

'

'

'

'

'

'

'

'

'

'

Loan origination costs paid

'

'

'

'

'

'

'

239,450

'

'

'

'

Debt instrument, amount expensed

'

'

'

'

'

'

'

29,987

19,644

119,848

'

'

Issuance of warrants to purchase common stock

'

'

'

'

4,000,000

'

'

'

'

'

'

'

Warrants, price per share

'

'

'

$0.50

$0.50

'

'

'

'

'

'

'

Warrant, reduced price per share

'

'

'

$0.02

'

'

'

'

'

'

'

'

Common stock closing price

'

'

'

$0.01

'

'

'

'

'

'

'

'

Increase (decarese) in line of credit net borrowings

-141,775

'

'

'

'

550,000

350,000

'

'

'

'

'

Line of credit facility, amount outstanding

746,750

'

'

'

'

900,000

'

'

'

'

1,300,000

'

Deferred financing costs

$69,971

$99,958

'

'

'

'

'

'

'

'

'

'

Net_Loss_Per_Common_Share_Deta

Net Loss Per Common Share (Details) (USD $)	3 Months Ended
	Mar. 31, 2014		Mar. 31, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'		'
Net loss (A)	($241,620)		($270,772)
Weighted average common shares - basic (B)	49,706,270		34,688,166
Diluted effect of stock options (1)	'	[1]	'	[1]
Diluted effect of stock warrants (1)	'	[1]	'	[1]
Diluted effect of unrestricted Preferred Series A Shares (2)	'	[2]	'	[2]
Weighted average common shares - diluted (C)	49,706,270		34,688,166
Net loss per share - basic (A/B)	$0		($0.01)
Net loss per share - diluted (A/C)	$0		($0.01)
Stock Options and Warrants [Member]	'		'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'		'
Anti-dilutive securities	431,000		59,000
Series A Convertible Redeemable Preferred Stock [Member]	'		'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'		'
Anti-dilutive securities	4,277,498		4,277,498
[1]	As a result of the Company's net loss for the three month periods ended March 31, 2014 and 2013, aggregate Common Stock Equivalents of 431,000 and 59,000 issuable under stock option plans and stock warrants that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares (diluted) for the three month periods ended March 31, 2014 and 2013, respectively. These Common Stock Equivalents could be dilutive in future periods.
[2]	As a result of the Company's net loss in the three month periods ended March 31, 2014 and 2013, aggregate Common Stock Equivalents of 4,277,498 issuable under Series A convertible, redeemable preferred stock that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares diluted for the three month periods ended March 31, 2014 and 2013. These Common Stock Equivalents could be dilutive in future periods.

Preferred_and_Common_Stock_Det

Preferred and Common Stock (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Common stock, shares outstanding	63,244,914	'	39,315,855
Common stock, shares issued	63,244,914	'	39,315,855
Share-based compensation expense	$42,105	$0	'
Shares issued for services rendered	23,929,059	'	'
Employee [Member]	'	'	'
Share-based compensation expense	15,000	'	'
Shares issued for services rendered	1,500,000	'	'
Financial consultant [Member]	'	'	'
Share-based compensation expense	17,730	'	'
Shares issued for services rendered	21,804,059	'	'
Consulting services [Member]	'	'	'
Share-based compensation expense	$9,375	'	'
Shares issued for services rendered	625,000	'	'
Series A Convertible Redeemable Preferred Stock [Member]	'	'	'
Preferred stock, shares issued	5,133	'	5,133
Preferred stock, shares outstanding	5,133	'	5,133

ShareBased_Compensation_Narrat

Share-Based Compensation (Narrative) (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Share-Based Compensation [Abstract]	'	'	'
Share-based compensation expense	$42,105	$0	'
Aggregate intrinsic value of options outstanding	0	'	'
Aggregate intrinsic value of options exercisable	$0	'	'
Expected dividend yield	0.00%	'	'
Options vested during period	0	0	'
Options outstanding	59,000	'	59,000
Warrants granted	372,000	'	'
Exercised warrants	0	'	'

ShareBased_Compensation_Option

Share-Based Compensation (Options Outstanding Under Stock Option Plans) (Details) (USD $)	3 Months Ended
	Mar. 31, 2014
Number of Shares	'
Options outstanding at December 31, 2013	59,000
Granted	'
Expired	'
Options outstanding at March 31, 2014	59,000
Weighted Average Exercise Price	'
Options outstanding at December 31, 2013	$0.61
Granted	'
Expired	'
Options outstanding at March 31, 2014	$0.61
Weighted Average Grant-date Fair Value	'
Granted	'