Speedemissions (SPMI) 10-Q 28 Oct 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Oct. 23, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2
Entity Registrant Name	SPEEDEMISSIONS INC
Entity Central Index Key	1,158,419
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		108,964,225

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Current assets:
Cash	$ 127,150	$ 21,729
Notes receivable - current portion	18,343	41,679
Certificate and merchandise inventory	7,453	11,183
Other current assets	44,975	83,845
Total current assets	197,921	158,436
Notes receivable, net of current portion	48,483	52,974
Property and equipment, net	113,125	156,451
Goodwill	390,985	390,985
Other assets	70,310	69,600
Total assets	820,824	$ 828,446
Current liabilities:
Line of credit	22,620
Notes payable	381,246	$ 190,956
Accounts payable	785,306	696,192
Accrued liabilities	343,989	270,835
Current portion - capitalized lease obligations	39,998	25,845
Current portion - equipment financing obligations	2,770	10,292
Current portion - deferred rent	6,068	6,068
Total current liabilities	1,581,997	1,200,188
Capitalized lease obligations, net of current portion	3,650	35,396
Deferred rent	47,633	45,890
Other long term liabilities	14,709	14,709
Total liabilities	$ 1,647,989	$ 1,296,183
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, 111,038,914 issued with 108,964,225 shares outstanding at June 30, 2015 and December 31, 2014	110,969	110,969
Additional paid-in capital	16,259,851	16,259,851
Treasury stock at cost (2,074,689 shares)	(100,000)	(100,000)
Accumulated deficit	(21,677,331)	(21,317,903)
Total shareholders' deficit	(5,406,511)	(5,047,083)
Total liabilities and shareholders' deficit	$ 820,824	$ 828,446

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	111,038,914	111,038,914
Common stock, shares outstanding	108,964,225	108,964,225
Treasury stock, shares	2,074,689	2,074,689
Series A Convertible Redeemable Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
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
Convertible preferred stock, liquidation preference	$ 5,133,000	$ 5,133,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Consolidated Statements of Operations [Abstract]
Revenue	$ 794,860	$ 1,600,643	$ 1,627,664	$ 3,398,453
Costs of operations:
Cost of emission certificates	148,449	310,832	303,651	675,512
Store operating expenses	565,160	1,234,321	1,114,539	2,532,639
General and administrative expenses	$ 261,068	286,571	467,461	606,956
(Gain) loss on sale of non-strategic assets		(200,728)	$ 786	(200,728)
Goodwill impairment expense		365,378		365,378
Operating loss	$ (179,817)	(395,731)	$ (258,773)	(581,304)
Interest income (expense)
Interest income	755	1,005	1,510	2,605
Interest expense	(67,770)	(58,516)	(102,165)	(116,163)
Interest expense, net	(67,015)	(57,511)	(100,655)	(113,558)
Net loss	$ (246,832)	$ (453,242)	$ (359,428)	$ (694,862)
Basic and diluted net loss per share	$ 0	$ (0.01)	$ 0	$ (0.01)
Weighted average common shares outstanding, basic and diluted	108,964,225	77,303,463	108,964,225	63,581,102

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities:
Net loss	$ (359,428)	$ (694,862)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	$ 39,169	151,657
Goodwill impairment expense		365,378
Loss (gain) on sale of non-strategic assets	$ 786	(200,728)
Stock issued for services		14,220
Share based compensation		15,000
Changes in operating assets and liabilities:
Certificate and merchandise inventory	$ 3,730	2,683
Other current assets	38,871	63,210
Other assets	(2,220)	(7,954)
Accounts payable and accrued liabilities	162,268	41,851
Other liabilities	1,743	14,680
Net cash used in operating activities	(115,081)	(234,865)
Cash flows from investing activities:
Proceeds from notes receivable	31,832	26,000
Proceeds from asset sales	3,000	157,500
Purchases of property and equipment	(2,125)	(1,123)
Net cash provided by investing activities	$ 32,707	182,377
Cash flows from financing activities:
Stock issued for debt		203,279
Proceeds from line of credit	$ 29,000	767,759
Payments on line of credit	(6,380)	(1,030,855)
Proceeds from notes payable	438,148	125,000
Payments on notes payable	(247,858)	(13,971)
Payments on equipment financing obligations	(7,522)	(4,210)
Payments on capitalized leases	(17,593)	(14,541)
Net cash provided by financing activities	187,795	32,461
Net increase (decrease) in cash	105,421	(20,027)
Cash at beginning of period	21,729	65,854
Cash at end of period	127,150	45,827
Supplemental Information:
Cash paid during the period for interest	102,165	116,163
Supplemental Disclosure of Non-Cash Activity:
Note receivable from sale of assets	$ 2,496	$ 60,000

Going Concern

Going Concern	6 Months Ended
	Jun. 30, 2015
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 $ 21,677,331 at June 30, 2015 compared to an accumulated deficit of $ 21,317,903 We had a working capital deficit of $ 1,384,076 at June 30, 201 5 compared to a working capital deficit of $ 1,041,752 at December 31, 201 4 . Our revenues for the six-months ended June 30, 201 5 and the fiscal year s ended December 31, 201 4 and 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 six-months ended June 30, 201 5 and for the fiscal year s ended December 31, 201 4 and 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, provide for inventory purchases and to reduce past due amounts owed to vendors and service providers. No assurances can 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 credit facilities. 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 30, 2014, due to insufficient cash flow, we ceased making required monthly principal payments on our line of credit facility with TCA Global Credit Master Fund, LP (“TCA”) and were in default under the terms of the Credit Agreement at that time . On August 6, 2014, we received notice of Demand for Payment of $ 791,207 was a result of failure to make timely payments. Also, demand was made of Richard Parlontieri personally, as guarantor, pursuant to the Validity Guaranty, dated June 8, 2012 and affirmed and ratified on October 23, 2013 (the “Guaranty”). Under the terms of the Guaranty, Mr. Parlontieri agreed that the Company would maintain ownership of all collateral and would refrain from disposing or encumbering any collateral without TCA's express written consent. TCA allege d that Mr. Parlontieri ha d not complied with this agreement and was in default of the Guaranty. On December 8, 2014, using cash proceeds from the sale of five . On April 16, 2015, the Company entered into a revolving loan agreement with Celtic Bank (“CB”), pursuant to which the Company initially borrowed $ 17,000 18,955 3,160 39.6 17,000 2,800 11,000 During the prior two years, we made reductions in employee headcount, the number of stores, same store operating expenses, corporate overhead and other operating expenses. At June 30, 2015 , 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 s ended December 201 4 and 2013 , as well as the six-months 201 5 , have been insufficient to attain profitable operations and to provide adequate levels of cash flow from operations. During the year s ended December 31, 201 4 and 2013 , as well as the six-months 201 5 , 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. Additionally, since April 1, 2015, we have been unable to make required payments to the federal government for payroll taxes withheld from employee payrolls and the associated matching employer payroll taxes. We also are in arrears during the same period to the state of Georgia for income taxes withheld from employee paychecks and sales taxes. As of October 23, 2015, we owed approximately $ 198,000 33,000 10,000 5,000 14,500 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 $ 205,643 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 c ommon s tock issued by the Company to IBC or its designee in connection with the Settlement Agreement, when aggregated with all other shares of c ommon s tock 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 c ommon s tock of the Company . Furthermore, the Settlement Agreement provides that, for so long as IBC or any of its affiliates hold any shares of c ommon s tock 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	6 Months Ended
	Jun. 30, 2015
Nature of Operations [Abstract]
Nature of Operations	Note 2: Nature of Operations Description of Business The Company performs vehicle emissions testing and safety inspections in certain cities in which vehicle emissions testing is mandated by the Environmental Protection Agency (“EPA”). The federal government and a number of state and local governments in the United States mandate vehicle emissions testing as a method of improving air quality. As of June 30, 201 5 , the Company operated 22 vehicle emissions testing and safety inspection stations under the trade names of Speedemissions (Atlanta, Georgia and St. Louis, Missouri); Auto Emissions Express (Atlanta, Georgia); Just Emissions (Salt Lake City, Utah). The Company also operates three mobile testing units in the Atlanta, Georgia area. The Company manages its operations based on these three regions and has 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 vehicle emissions testing / safety inspections and other automotive services are required. W e 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 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, a s of June 30 , 201 5 , we have sold no franchises. On November 30, 2012, we completed the acquisition of certain operating assets comprising five emission testing centers owned by Auto Emissions Express, LLC (“AEE”), a Georgia corporation. 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 60,000 5.0 In June 2013, we announced an expansion in our business model pursuant to which we plan ned to move into a new market with the opening of up to 24 emission testing stores over the next two years, assuming we obtain ed the financing to do this. In 2013, w e engaged an investment banking firm to assist us in acquiring up to $ 3,000,000 However, w e were unsuccessful in raising the necessary capital and the expansion model was abandoned during 2014 . On October 25 , 201 3 , 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 . During the three months ended June 30, 2014, we sold the assets comprising six of our Houston, Texas stores for a combined amount of $ 220,000 , consisting of $ 1 52,500 in cash and note s receivable for $ 67,500 . The principal amount of the note is payable in equal monthly payments over a 12-month period with no interest. On December 5, 2014 , we sold the assets comprising five six stores for $ 1,350,000 After taking into consideration the sale of these five emissions testing centers and a Georgia store closed in January 2015, we now operate 22 emission testing centers in Atlanta, G eorgia , St. Louis, M issouri and Salt Lake City, Utah metropolitan areas, plus three mobile testing 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, 201 4 . 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

Significant Accounting Policies

Significant Accounting Policies and Estimates	6 Months Ended
	Jun. 30, 2015
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, 201 4 . 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	6 Months Ended
	Jun. 30, 2015
Inventory [Abstract]
Inventory	Note 4: Inventory Inventory at June 30, 201 5 consisted of certificate and merchandise inventory and was $ 6,323 and $ 1,130 , respectively. Inventory at December 31, 201 4 consisted of certificate and merchandise inventory and was $ 10,193 and $ 990 , respectively.

Notes Receivable

Notes Receivable	6 Months Ended
	Jun. 30, 2015
Notes Receivable [Abstract]
Notes Receivable	Note 5: Note s 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 1,000 seventy-two 53,000 106,881 3.75 0.5 On April 11, 2013, the Company sold the assets comprising three of its Texas stores for $ 110,000 50,000 60,000 12 5.0 During the three months ended June 30, 2014, we sold the assets comprising six of our Houston, Texas stores for a combined amount of $ 220,000 152,500 67,500 12 During March 2015, we sold equipment for $ 2,000 2,496 12 The balance of notes receivable was $ 66,826 94,653 June 30

Property and Equipment

Property and Equipment	6 Months Ended
	Jun. 30, 2015
Property and Equipment [Abstract]
Property and Equipment	Note 6: Property and Equipment Property and equipment at June 30 June 30 December 31, 201 4 Buildings $ 30,754 $ 30,754 Emission testing and safety inspection equipment 950,595 957,035 Furniture, fixtures and office equipment 56,326 56,326 Vehicles 20,291 26,827 Leasehold improvements 158,757 158,757 1,216,723 1,229,699 Less: accumulated depreciation and amortization 1,103,598 1,073,248 $ 113,125 $ 156,451

Accrued Liabilities

Accrued Liabilities	6 Months Ended
	Jun. 30, 2015
Accrued Liabilities [Abstract]
Accrued Liabilities	Note 7: Accrued Liabilities Accrued liabilities at June 30 , 201 5 and December 31, 201 4 consisted of the following: June 30, 201 5 December 31, 201 4 Professional fees $ 56,042 $ 86,640 Accrued payroll 168,258 42,459 Accrued property taxes 72,836 79,585 Other 46,853 62,151 $ 343,989 $ 270,835

Equipment Financing Agreements

Equipment Financing Agreements	6 Months Ended
	Jun. 30, 2015
Equipment Financing Agreements [Abstract]
Equipment Financing Agreements	Note 8: Equipment Financing Agreements The balance outstanding under equipment financing agreements as of June 30 , 201 5 and December 31, 201 4 was $ 2,770 and $ 10,292 , respectively.

Notes Payable

Notes Payable	6 Months Ended
	Jun. 30, 2015
Notes Payable [Abstract]
Notes Payable	Note 9: Note s Payable Bridge Note Agreement On November 11, 2010, the Company entered into a $ 55,000 0 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 0.50 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 0.50 0.013 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 $ 60,000 800,000 20,000 The Note had a balance due of $ 60,000 on June 30 , 201 5 and December 31, 201 4 . Promissory Note Agreements On May 29, 2014, the Company entered into a promissory note agreement with Thomas Chorba, pursuant to which Thomas Chorba loaned the Company $ 50,000 p romissory n ote, the Company agreed to repay the loan, plus interest, for a total amount of $ 56,000 3 1, 2015. Under the terms of the n ote, the Company will make 18 3,111 7. 9 %. The Note had a balance due of $ 16,667 and $ 33,33 3 on June 30 , 201 5 and December 31, 201 4, respectively . On November 5, 2014, the Company entered into a promissory note agreement with Dianna Parlontieri, wife of the Company's President, Chief Executive Officer and Chief Financial Officer, pursuant to which Mrs. Parlontieri loaned the Company $ 20,000 p romissory n ote, the Company agreed to repay the loan, plus interest, for a total amount of $ 20, 400 by December 15, 2014. Because the Company did not repay the loan in full by December 15, 2014, the Company is required to repay $ 1,700 10 p romissory n ote as it did not make the required repayment on December 15, 2014 and has not made any of the required monthly payments as of the date of this report . The Note had principal balance due of $ 20,000 on June 30 , 201 5 and December 31, 201 4. Daily Payment Note Agreements On May 30 , 2014, the Company entered into a repayment agreement with TVT Capital, LLC (“TVT”), pursuant to which the Company agreed to repay TVT $ 75,000 , plus a fixed fee which the Company recorded as interest expense, for a total amount of $ 112, 425 by October 27, 2014. Under the terms of the agreement, TVT was authorized to make daily bank debits of $ 1,099 49. 9 %. On September 16, 2014, the Company re-negotiated its agreement with TVT to obtain additional funding totaling $ 67,077 , plus the current funding , for a total of $ 100,000 149,000 Under the terms of the amended agreement, TVT was authorized to make daily bank debits of $ 1,199 no outstanding balance as of June 30, 2015. The agreement had a balance due of $ 37,894 on December 31, 201 4 . On October 24 , 2014, the Company entered into a merchant sales agreement with Entrepreneur Now , LLC (“ EN ”), pursuant to which the Company agreed to repay EN $ 50 ,000 from a loan made by EN to the Company, plus a fixed fee which the Company recorded as interest expense, for a total amount of $ 72,000 by March 2, 2015 . Under the terms of the a greement, EN was authorized to make daily bank debits of $ 1,0 00 on each available banking day during the term of the a greement which represented a fee rate of 44.0 no outstanding balance as of June 30, 2015. The agreement had a balance due of $ 21,528 on December 31, 201 4 . On November 18 , 2014, the Company entered into a revenue-based factoring agreement with Samson Partners , LLC (“ SP ”), pursuant to which the Company agreed to repay SP $ 35 ,000 from a loan made by SP to the Company, plus a fixed fee which the Company recorded as interest expense, for a total repayment amount of $ 43,750 by February 9, 2015 . Under the terms of the a greement, SP was authorized to make daily bank debits of $ 875 on each available banking day during the term of the a greement which represented a fee rate of 25.0 The Company repaid the remaining balance on January 22, 2015 and, as a result, there was no outstanding balance of June 30, 2015. The agreement had a balance due of $ 18,200 on December 31, 201 4 . On January 19, 2015, the Company entered into another revenue-based factoring agreement SP, pursuant to which the Company agreed to repay SP $ 60,000 75,000 May 1, 2015 1,169 25.0 no On March 6, 2015, the Company entered into another revenue-based factoring agreement with SP, pursuant to which the Company agreed to repay SP $ 60,000 76,800 June 16, 2015 1,169 28.0 no On April 16, 2015, the Company entered into another revenue-based factoring agreement with SP, pursuant to which the Company agreed to repay SP $ 75,000 104,175 October 19, 2015 827 38.9 46,419 250,000 337,500 April 14, 2016 1,600 34.8 238,160 Revolving Credit Facility On June 8, 2012, the Company entered into a revolving line of credit agreement (the “Credit Agreement”) with TCA , pursuant to which TCA agreed to loan the Company up to a maximum of $ 2,000,000 350,000 550,000 900,000 1,300,000 400,000 On June 30, 2014, due to insufficient cash flow, we ceased making required monthly principal payments on our line of credit facility with TCA and were in default under the terms of the Credit Agreement at that time . On August 6, 2014, we received notice of Demand for Payment of $ 791,207 was a result of failure to make timely payments. Also, demand was made of Richard Parlontieri personally, as guarantor, pursuant to the Validity Guaranty, dated June 8, 2012 and affirmed and ratified on October 23, 2013 (the “Guaranty”). Under the terms of the Guaranty, Mr. Parlontieri agreed that the Company would maintain ownership of all collateral and would refrain from disposing or encumbering any collateral without TCA's express written consent. TCA allege d that Mr. Parlontieri ha d not complied with this agreement and was in default of the Guaranty. On December 8, 2014, using cash proceeds from the sale of five . As previously discussed, on April 16, 2015, the Company entered into a revolving loan agreement with CB, pursuant to which the Company initially borrowed $ 17,000 18,955 3,160 39.6 17,000 22,620

Net Loss Per Share

Net Loss Per Share	6 Months Ended
	Jun. 30, 2015
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 and six month periods ended June 30, 201 5 and 201 4 , respectively: Three Months Ended Six Months Ended June 30 2015 2014 201 5 201 4 Net loss (A) $ (246,832 ) $ (453,242 ) $ (359,428 ) $ (694,862 ) Weighted average common shares - basic (B) 108,964,225 77,303,463 108,964,225 63,581,102 Effect of dilutive securities: Diluted effect of stock options (1) — — — — Diluted effect of stock warrants (1) — — — — Diluted effect of unrestricted Preferred Series A Shares (2) — — — — Weighted average common shares - diluted (C) 108,964,225 77,303,463 108,964,225 63,581,102 Net loss per share - basic (A/B) $ (0.00 ) $ (0.01 ) $ (0.00) $ (0.01 Net loss per share - diluted (A/C) $ (0.00 ) $ (0.01 ) $ (0.00) $ (0.01 (1) As a result of the Company's net loss for the three and six-month periods ended June 30, 2015 and 2014, aggregate Common Stock Equivalents of 431,000 and 431,000 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 and six-month periods ended June 30, 2015 and 201 4 , respectively . These Common Stock Equivalents could be dilutive in future periods. (2) As a result of the Company's net loss in the three and six-month periods ended June 30, 2015 and 201 4 , aggregate Common Stock Equivalents of 4,277,498 ended June 30, 2015 and 201 4 . These Common Stock Equivalents could be dilutive in future periods.

Preferred and Common Stock

Preferred and Common Stock	6 Months Ended
	Jun. 30, 2015
Preferred and Common Stock [Abstract]
Preferred and Common Stock	Note 11: Preferred and Common Stock Preferred Stock There were 5,133 A convertible redeemable preferred stock (“Preferred A Stock”) issued and outstanding as of June 30 , 201 5 and December 31, 201 4 . 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 no common shares during the three or six month period ended June 30 , 201 5 . The Company had 108,964,225 common shares outstanding as of June 30, 201 5 .

Share-Based Compensation

Share-Based Compensation	6 Months Ended
	Jun. 30, 2015
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 $ 0 during the three months ended June 30, 2015 and 2014 and $ 0 and $ 42,105 during the six months ended June 30 , 201 5 and 201 4 , respectively . Share-based compensation when recorded, 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 outstanding under the Company's stock option plans during the six month period ended June 30, 2015. Number of Shares Weighted Average Exercise Price Weighted Average Grant- date Fair Value Options outstanding at December 31, 2014 59,000 $ 0.61 Granted — — — Expired — — Options outstanding at June 30, 2015 59,000 $ 0.61 The aggregate intrinsic value of options outstanding and exercisable at June 30 , 201 5 was $ 0 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 As of June 30 , 201 5 , there was no unrecognized share-based compensation expense related to non-vested stock options. There were no options that vested during the six months ended June 30 , 201 5 and 201 4 . There were 59,000 June 30 , 201 5 and December 31, 201 4 . There were no options granted under these plans during the six month period ended June 30 , 201 5 . There were no options exercised during the six month periods ended June 30 , 201 5 and 201 4 . Stock Warrants There were 372,000 common stock warrants outstanding as of June 30 , 201 5 , and there were no warrants granted or exercised during the six month period ended June 30 , 201 5 .

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2015
Income Taxes [Abstract]
Income Taxes	Note 13: Income Taxes No provision for income taxes has been reflected for the three and six month period s ended June 30 , 201 5 and 201 4 , as the Company has sufficient net operating loss carry forwards to offset taxable income.

Contingencies

Contingencies	6 Months Ended
	Jun. 30, 2015
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.

Significant Accounting Polici20

Significant Accounting Policies and Estimates (Policies)	6 Months Ended
	Jun. 30, 2015
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, 201 4 .
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)	6 Months Ended
	Jun. 30, 2015
Property and Equipment [Abstract]
Schedule of Property and Equipment	June 30 December 31, 201 4 Buildings $ 30,754 $ 30,754 Emission testing and safety inspection equipment 950,595 957,035 Furniture, fixtures and office equipment 56,326 56,326 Vehicles 20,291 26,827 Leasehold improvements 158,757 158,757 1,216,723 1,229,699 Less: accumulated depreciation and amortization 1,103,598 1,073,248 $ 113,125 $ 156,451

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	6 Months Ended
	Jun. 30, 2015
Accrued Liabilities [Abstract]
Schedule of Accrued Liabilities	June 30, 201 5 December 31, 201 4 Professional fees $ 56,042 $ 86,640 Accrued payroll 168,258 42,459 Accrued property taxes 72,836 79,585 Other 46,853 62,151 $ 343,989 $ 270,835

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	6 Months Ended
	Jun. 30, 2015
Net Loss Per Share [Abstract]
Computation for Basic and Diluted Net Loss per Share	Three Months Ended Six Months Ended June 30 2015 2014 201 5 201 4 Net loss (A) $ (246,832 ) $ (453,242 ) $ (359,428 ) $ (694,862 ) Weighted average common shares - basic (B) 108,964,225 77,303,463 108,964,225 63,581,102 Effect of dilutive securities: Diluted effect of stock options (1) — — — — Diluted effect of stock warrants (1) — — — — Diluted effect of unrestricted Preferred Series A Shares (2) — — — — Weighted average common shares - diluted (C) 108,964,225 77,303,463 108,964,225 63,581,102 Net loss per share - basic (A/B) $ (0.00 ) $ (0.01 ) $ (0.00) $ (0.01 Net loss per share - diluted (A/C) $ (0.00 ) $ (0.01 ) $ (0.00) $ (0.01 (1) As a result of the Company's net loss for the three and six-month periods ended June 30, 2015 and 2014, aggregate Common Stock Equivalents of 431,000 and 431,000 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 and six-month periods ended June 30, 2015 and 201 4 , respectively . These Common Stock Equivalents could be dilutive in future periods. (2) As a result of the Company's net loss in the three and six-month periods ended June 30, 2015 and 201 4 , aggregate Common Stock Equivalents of 4,277,498 ended June 30, 2015 and 201 4 . These Common Stock Equivalents could be dilutive in future periods.

Share-Based Compensation (Table

Share-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2015
Share-Based Compensation [Abstract]
Options Outstanding Under Stock Option Plans	Number of Shares Weighted Average Exercise Price Weighted Average Grant- date Fair Value Options outstanding at December 31, 2014 59,000 $ 0.61 Granted — — — Expired — — Options outstanding at June 30, 2015 59,000 $ 0.61

Going Concern (Details)

Going Concern (Details)

Sep. 30, 2015USD ($)

Apr. 16, 2015USD ($)

Dec. 13, 2013USD ($)

Sep. 30, 2015USD ($)

Jun. 30, 2015USD ($)

Jun. 30, 2015USD ($)

Oct. 23, 2015USD ($)

Dec. 31, 2014USD ($)

Dec. 08, 2014item

Aug. 06, 2014USD ($)

Oct. 23, 2013USD ($)

Jun. 08, 2012USD ($)

Line of Credit Facility [Line Items]

Accumulated deficit

$ 21,677,331

$ 21,677,331

$ 21,317,903

Working capital deficit

1,384,076

1,384,076

$ 1,041,752

Demand for payment

$ 791,207

Litigation settlement amount

$ 205,643

125,000

Georgia state governments [Member]

Line of Credit Facility [Line Items]

Payment of taxes in four monthly payments

5,000

Subsequent Event [Member] | Federal [Member]

Line of Credit Facility [Line Items]

Accrued income taxes withheld from employee

$ 198,000

Proposed payment for payroll taxes

$ 10,000

Subsequent Event [Member] | Georgia state governments [Member]

Line of Credit Facility [Line Items]

Accrued income taxes withheld from employee

33,000

Withholding taxes paid

$ 14,500

CB [Member]

Line of Credit Facility [Line Items]

Loan

$ 17,000

Loan plus interest

18,955

Monthly payments

$ 3,160

Effective annual interest rate

39.60%

Amount of credit facility

$ 17,000

Line of credit facility, amount outstanding

$ 22,620

$ 22,620

CB [Member] | Subsequent Event [Member]

Line of Credit Facility [Line Items]

Cash

11,000

Line of credit facility, amount outstanding

$ 2,800

TCA Global Credit Master Fund, LP [Member]

Line of Credit Facility [Line Items]

Number of Utah stores sold to pay all amounts due under the Credit Agreement | item

5

Loan

$ 400,000

$ 350,000

Amount of credit facility

2,000,000

Line of credit facility, amount outstanding

$ 1,300,000

$ 900,000

Nature of Operations (Details)

Nature of Operations (Details)	Dec. 05, 2014USD ($)item	Apr. 11, 2013USD ($)	Mar. 31, 2015USD ($)	Jun. 30, 2014USD ($)	Jun. 30, 2015	Dec. 31, 2013USD ($)
Nature of Operations [Abstract]
Ownership percentage in non-operating subsidiaries					100.00%
New capital raised						$ 3,000,000
Proceeds from the sale of assets	$ 1,350,000	$ 50,000	$ 2,000	$ 152,500
Carrying value of assets		$ 110,000		220,000
Interest rate		5.00%			3.75%
Notes receivable		$ 60,000	$ 2,496	67,500
Present value of notes receivable				$ 67,500
Number of Utah stores sold | item	5
Number of Utah stores | item	6

Inventory (Details)

Inventory (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Inventory [Abstract]
Certificate inventory	$ 6,323	$ 10,193
Merchandise inventory	$ 1,130	$ 990

Notes Receivable (Details)

Notes Receivable (Details) - USD ($)	Dec. 05, 2014	Dec. 13, 2013	Apr. 11, 2013	Mar. 31, 2015	Jun. 30, 2014	Jun. 30, 2015	Dec. 31, 2014
Notes Receivable [Abstract]
Litigation settlement amount		$ 205,643				$ 125,000
Monthly installment amount						$ 1,000
Settlement agreement term, months						72 months
Settlement agreement payable balance						$ 53,000
Gain from legal settlement						$ 106,881
Percent in addition to prime rate to find interest rate			5.00%			0.50%
Interest rate			5.00%			3.75%
Carrying value of assets			$ 110,000		$ 220,000
Proceeds from the sale of assets	$ 1,350,000		50,000	$ 2,000	152,500
Notes receivable			$ 60,000	$ 2,496	$ 67,500
Promissory note term, months			12 months	12 months	12 months
Present value of notes receivable						$ 66,826	$ 94,653

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,216,723	$ 1,229,699
Less: accumulated depreciation and amortization	1,103,598	1,073,248
Property and equipment, net	113,125	156,451
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	30,754	30,754
Emission testing and safety inspection equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	950,595	957,035
Furniture, fixtures and office equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	56,326	56,326
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	20,291	26,827
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 158,757	$ 158,757

Accrued Liabilities (Details)

Accrued Liabilities (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Accrued Liabilities [Abstract]
Professional fees	$ 56,042	$ 86,640
Accrued payroll	168,258	42,459
Accrued property taxes	72,836	79,585
Other	46,853	62,151
Accrued liabilities	$ 343,989	$ 270,835

Equipment Financing Agreements

Equipment Financing Agreements (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Equipment Financing Agreements [Abstract]
Equipment financing agreements	$ 2,770	$ 10,292

Notes Payable (Details)

Notes Payable (Details)

Jun. 08, 2015USD ($)

Apr. 16, 2015USD ($)

Mar. 06, 2015USD ($)

Jan. 19, 2015USD ($)

Nov. 18, 2014USD ($)

Nov. 05, 2014USD ($)

Oct. 24, 2014USD ($)

Sep. 16, 2014USD ($)

May. 30, 2014USD ($)

May. 29, 2014USD ($)item

Jun. 08, 2012USD ($)

Sep. 30, 2014USD ($)shares

Jun. 30, 2015USD ($)

Dec. 31, 2014USD ($)

Dec. 08, 2014item

Aug. 06, 2014USD ($)

Oct. 23, 2013USD ($)

Apr. 15, 2011$ / shares

Nov. 11, 2010USD ($)$ / sharesshares

Line of Credit Facility [Line Items]

Notes payable

$ 381,246

$ 190,956

Notes payable

60,000

$ 60,000

Line of credit

22,620

Demand for payment

$ 791,207

GCA Strategic Investment Fund, Limited [Member]

Line of Credit Facility [Line Items]

Loan

$ 60,000

$ 55,000

Issuance of common stock for debt

$ 800,000

Issuance of common stock for debt, shares | shares

20,000

Interest rate

0.00%

Issuance of warrants to purchase common stock | shares

4,000,000

Closing price | $ / shares

$ 0.013

Warrants, price per share | $ / shares

0.50

$ 0.50

Warrant, reduced price per share | $ / shares

$ 0.016

TCA Global Credit Master Fund, LP [Member]

Line of Credit Facility [Line Items]

Loan

$ 350,000

$ 400,000

Amount of credit facility

2,000,000

Number of Utah stores sold to pay all amounts due under the Credit Agreement | item

5

Increase (decarese) in line of credit net borrowings

550,000

Line of credit facility, amount outstanding

$ 900,000

$ 1,300,000

SP [Member] | Revenue Based Factoring Agreement [Member]

Line of Credit Facility [Line Items]

Loan

$ 35,000

Notes payable

$ 18,200

Loan plus interest

$ 43,750

Repayment date

Feb. 9, 2015

Monthly payments

$ 875

Effective annual interest rate

25.00%

SP [Member] | Another Revenue Based Factoring Agreement [Member]

Line of Credit Facility [Line Items]

Loan

$ 60,000

Notes payable

Loan plus interest

$ 75,000

Repayment date

May 1, 2015

Monthly payments

$ 1,169

Effective annual interest rate

25.00%

SP [Member] | Additional Revenue Based Factoring Agreement [Member]

Line of Credit Facility [Line Items]

Loan

$ 60,000

Notes payable

Loan plus interest

$ 76,800

Repayment date

Jun. 16, 2015

Monthly payments

$ 1,169

Effective annual interest rate

28.00%

SP [Member] | Additional Revenue Based Factoring Agreement, Two [Member]

Line of Credit Facility [Line Items]

Loan

$ 75,000

Notes payable

$ 46,419

Loan plus interest

$ 104,175

Repayment date

Oct. 19, 2015

Monthly payments

$ 827

Effective annual interest rate

38.90%

SP [Member] | Additional Revenue Based Factoring Agreement, Three [Member]

Line of Credit Facility [Line Items]

Loan

$ 250,000

Notes payable

238,160

Loan plus interest

$ 337,500

Repayment date

Apr. 14, 2016

Monthly payments

$ 1,600

Effective annual interest rate

34.80%

Thomas Chorba [Member]

Line of Credit Facility [Line Items]

Loan

$ 50,000

Notes payable

16,667

33,333

Loan plus interest

$ 56,000

Repayment date

Dec. 31, 2015

Number of installments | item

18

Monthly payments

$ 3,111

Effective annual interest rate

7.90%

Dianna Parlontieri [Member]

Line of Credit Facility [Line Items]

Loan

$ 20,000

Principal and accrued and unpaid interest due

$ 20,000

20,000

Loan plus interest

$ 20,400

Repayment date

Dec. 15, 2014

Monthly payments

$ 1,700

Effective annual interest rate

10.00%

TVT [Member]

Line of Credit Facility [Line Items]

Loan

$ 67,077

$ 75,000

Notes payable

37,894

Loan plus interest

$ 149,000

$ 112,425

Repayment date

Apr. 30, 2015

Oct. 27, 2014

Monthly payments

$ 1,199

$ 1,099

Effective annual interest rate

49.90%

Amount of credit facility

$ 100,000

EN [Member]

Line of Credit Facility [Line Items]

Loan

$ 50,000

Notes payable

$ 21,528

Loan plus interest

$ 72,000

Repayment date

Mar. 2, 2015

Monthly payments

$ 1,000

Effective annual interest rate

44.00%

CB [Member]

Line of Credit Facility [Line Items]

Loan

$ 17,000

Loan plus interest

18,955

Monthly payments

$ 3,160

Effective annual interest rate

39.60%

Amount of credit facility

$ 17,000

Line of credit facility, amount outstanding

$ 22,620

Net Loss Per Share (Computation

Net Loss Per Share (Computation for Basic and Diluted Net Loss per Share) (Details) - USD ($)		3 Months Ended		6 Months Ended
		Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net loss		$ (246,832)	$ (453,242)	$ (359,428)	$ (694,862)
Weighted average common shares - basic (B)		108,964,225	77,303,463	108,964,225	63,581,102
Dilutive effect of stock options	[1]
Dilutive effect of stock warrants	[1]
Dilutive effect of unrestricted Preferred Series A Shares	[2]
Weighted average common shares - diluted (C)		108,964,225	77,303,463	108,964,225	63,581,102
Net loss per share - basic (A/B)		$ 0	$ (0.01)	$ 0	$ (0.01)
Net loss per share - diluted (A/C)		$ 0	$ (0.01)	$ 0	$ (0.01)
Anti-dilutive securities		431,000	431,000	431,000	431,000
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	4,277,498	4,277,498
[1]	As a result of the Company's net loss for the three and six-month periods ended June 30, 2015 and 2014, aggregate Common Stock Equivalents of 431,000 and 431,000 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 and six-month periods ended June 30, 2015 and 2014, respectively. These Common Stock Equivalents could be dilutive in future periods.
[2]	As a result of the Company's net loss in the three and six-month periods ended June 30, 2015 and 2014, 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 and six-month periods ended June 30, 2015 and 2014. These Common Stock Equivalents could be dilutive in future periods.

Preferred and Common Stock (Det

Preferred and Common Stock (Details) - shares	3 Months Ended	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2015	Dec. 31, 2014
Common stock, shares outstanding	108,964,225	108,964,225	108,964,225
Series A Convertible Redeemable Preferred Shares [Member]
Preferred stock, shares issued	5,133	5,133	5,133
Preferred stock, shares outstanding	5,133	5,133	5,133
Common Stock [Member]
Number of shares issued during the period	0	0

Share-Based Compensation (Narra

Share-Based Compensation (Narrative) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Share-Based Compensation [Abstract]
Share-based compensation expense	$ 0	$ 0	$ 0	$ 42,105
Aggregate intrinsic value of options outstanding	$ 0		$ 0
Expected dividend yield			0.00%
Options outstanding	59,000		59,000		59,000
Warrants granted			372,000

Share-Based Compensation (Optio

Share-Based Compensation (Options Outstanding Under Stock Option Plans) (Details)	6 Months Ended
	Jun. 30, 2015$ / sharesshares
Number of Shares
Options outstanding at December 31, 2014 | shares	59,000
Granted | shares
Expired | shares
Options outstanding at June 30, 2015 | shares	59,000
Weighted Average Exercise Price
Options outstanding at December 31, 2014	$ 0.61
Granted
Expired
Options outstanding at June 30, 2015	$ 0.61
Weighted Average Grant-date Fair Value
Granted

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Taxes [Abstract]
Provision for income taxes	$ 0	$ 0	$ 0	$ 0