Speedemissions (SPMI) 10-K 30 Mar 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 25, 2016	Jun. 30, 2015
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Entity Registrant Name	SPEEDEMISSIONS INC
Entity Central Index Key	1,158,419
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		109,914,225
Entity Public Float			$ 140,609

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash		$ 21,729
Note receivable - current portion	$ 56,200	41,679
Certificate and merchandise inventory	9,476	11,183
Other current assets	34,295	83,845
Total current assets	$ 99,971	158,436
Note receivable, net of current portion		52,974
Property and equipment, net	$ 92,933	156,451
Goodwill	390,985	390,985
Other assets	34,990	69,600
Total assets	618,879	$ 828,446
Current liabilities:
Line of credit	26,592
Notes payable	227,442	$ 190,956
Accounts payable	744,827	696,192
Accrued liabilities	501,332	270,835
Current portion - capitalized lease obligations	$ 27,326	25,845
Current portion - equipment financing obligations		10,292
Current portion - deferred rent	$ 2,362	6,068
Total current liabilities	1,529,881	1,200,188
Capitalized lease obligations, net of current portion	10,688	35,396
Deferred rent	$ 34,091	45,890
Other long term liabilities		14,709
Total liabilities	$ 1,574,660	$ 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, 111,988,914 issued with 109,914,225 shares outstanding at December 31, 2015 and 111,038,914 issued with 108,964,225 outstanding at December 31, 2014	111,919	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	(21,806,897)	(21,317,903)
Total shareholders' deficit	(5,535,127)	(5,047,083)
Total liabilities and shareholders' deficit	$ 618,879	$ 828,446

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 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	111,988,914	111,038,914
Common stock, shares outstanding	109,914,225	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 ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Consolidated Statements of Operations [Abstract]
Revenue	$ 3,266,022	$ 5,578,693
Costs of revenue:
Cost of emissions certificates	596,030	1,041,149
Store operating expenses	2,168,777	4,034,821
General and administrative expenses	783,211	1,024,874
Loss (gain) from disposal of non-strategic assets	$ 286	(789,166)
Goodwill impairment expense		723,073
Operating loss	$ (282,282)	(456,058)
Interest income (expense)
Interest income	3,020	4,115
Interest expense	(209,732)	(321,237)
Interest, net	(206,712)	(317,122)
Net loss	$ (488,994)	$ (773,180)
Basic and diluted net loss per common share	$ 0	$ (0.01)
Weighted average common shares outstanding, basic and diluted	109,091,759	85,845,293

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Deficit - USD ($)	Total	Common Stock Outstanding [Member]	Additional Paid In Capital [Member]	Treasury Stock [Member]	Accumulated Deficit [Member]
Balance at Dec. 31, 2013	$ (4,447,701)	$ 39,246	$ 16,057,776		$ (20,544,723)
Balance, shares at Dec. 31, 2013		39,315,855
Issuance of common stock for services	59,950	$ 12,625	47,325
Issuance of common stock for services, shares		12,625,000
Issuance of common stock for debt	213,848	$ 59,098	$ 154,750
Issuance of common stock for debt, shares		59,098,059
Purchase common stock for treasury	(100,000)			$ (100,000)
Purchase common stock for treasury, shares		(2,074,689)
Net loss	(773,180)				$ (773,180)
Balance at Dec. 31, 2014	(5,047,083)	$ 110,969	$ 16,259,851	$ (100,000)	$ (21,317,903)
Balance, shares at Dec. 31, 2014		108,964,225
Issuance of common stock for services	950	$ 950
Issuance of common stock for services, shares		950,000
Net loss	(488,994)				$ (488,994)
Balance at Dec. 31, 2015	$ (5,535,127)	$ 111,919	$ 16,259,851	$ (100,000)	$ (21,806,897)
Balance, shares at Dec. 31, 2015		109,914,225

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Operating activities:
Net loss	$ (488,994)	$ (773,180)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	$ 73,311	256,534
Goodwill impairment expense		723,073
Loss (gain) from disposal of non-strategic assets	$ 286	(789,166)
Stock issued for services	$ 950	43,750
Share based compensation including director stock awards		16,200
Changes in operating assets and liabilities:
Certificate and merchandise inventory	$ 1,707	17,416
Other current assets	49,550	57,031
Other assets	31,590	38,782
Accounts payable and accrued liabilities	279,132	(415,849)
Other liabilities	(30,214)	(52,840)
Net cash used in operating activities	(82,682)	(878,249)
Cash flows from investing activities:
Purchases of property and equipment	(16,075)	(6,179)
Proceeds from note receivable	43,967	69,821
Proceeds from asset sales	3,500	1,508,388
Net cash provided by investing activities	$ 31,392	1,572,030
Cash flows from financing activities:
Stock issued for debt		213,848
Repurchase common stock		(100,000)
Proceeds from line of credit	$ 57,000	949,226
Payments on line of credit	(30,408)	(1,888,471)
Proceeds from notes payable	503,047	297,077
Payments on notes payable	(466,560)	(166,122)
Payments on equipment financing obligations	(10,292)	(13,655)
Payments on capitalized leases	(23,226)	(29,809)
Net cash provided by (used in) financing activities	29,561	(737,906)
Net decrease in cash	(21,729)	(44,125)
Cash at beginning of year	$ 21,729	65,854
Cash at end of year		21,729
Supplemental Information:
Cash paid during the period for interest	$ 209,732	$ 221,278
Non-cash transaction:
Proceeds from capital leases	13,950
Notes receivable from the disposal of assets	$ 2,496	$ 72,750

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2015
Going Concern [Abstract]
Going Concern	Note 1. Going Concern The accompanying consolidated financial statements 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. Speedemissions, Inc. (“Speedemissions” or the “Company”) has experienced recurring net losses which have caused an accumulated deficit of $ 21, 806,897 at December 31, 201 5 . We had a working capital deficit of $ 1,429,910 at December 31, 201 5 compared to a working capital deficit of $ 1,041,752 at December 31, 201 4 . Our revenues for the fiscal years ended December 31, 201 5 and 201 4 , as well as revenues for 201 6 to date, 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 year ended December 31, 201 5 and to date during 201 6 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. 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 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. 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 of our Utah stores , the Company paid all amounts due to TCA under the Credit Agreement, was released by TCA from any future claims related to previous alleged violations of the terms of the Credit Agreement and effectively terminated the Credit Agreement . Due to the Company's financial position, we have been unable to secure a comparable long-term replacement revolving credit agreement and must rely primarily on cash flow from operations and short term financings at to fund working capital needs. 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 from CB . Under the terms of the revolving loan agreement , the Company agreed to repay the initial loan, plus interest, for a total amount of $ 18,955 by October 15, 2015 . T he Company made the required six monthly payments , as required, by the October 15, 2015 due date . As the Company repays the initial loan, it can and has borrowed new funds which created new six-month payment cycles on the previously outstanding principal plus the new funds borrowed. At their sole discretion, CB can increase the maximum availability under the revolving loan agreement above the $ 17,000 27, 300 . Our credit limit with TCA was $ 1,300,000 At March 25, 2016 , the outstanding balance on our revolving loan facility with CB was approximately $ 20,000 and our cash balances were approximately $ 19,000 . During the prior several years, we made reductions in employee headcount, the number of stores, same store operating expenses, corporate overhead and other operating expenses. At December 31, 201 5 , 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 201 5 and 2014 , as well as to date in 201 6 , have been insufficient to attain profitable operations and to provide adequate levels of cash flow from operations. During the year ended December 31, 201 5 and 201 4 , as well as to date in 201 6 , due to insufficient cash flow from operations and borrowing limitations under our line of credit facility, we have been extending landlords and vendors beyond normal payment terms. 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 $ 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 , respectively . 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 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. Since April 1, 2015 and continuing to the date of this report, we have been unable to make all required payments to the federal government for payroll taxes withheld from employee paychecks 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 December 31, 2015, we owed approximately $ 250,000 29,000 295,000 27,000 10,000 four 5,000 14,500

Nature of Operations

Nature of Operations	12 Months Ended
	Dec. 31, 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 December 31, 201 5 , the Company operated 2 2 vehicle emissions testing and safety inspection stations under the trade names of Speedemissions and Auto Emissions Express (Atlanta, Georgia and St. Louis, Missouri); and 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 four regions and has one reportable segment. At its vehicle emissions testing and safety inspection stations, the Company uses computerized emissions testing equipment and safety inspection equipment that tests vehicles for compliance with emissions and safety standards.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Significant Accounting Policies [Abstract]
Significant Accounting Policies	Note 3: Significant Accounting Policies Basis of Presentation The Consolidated Financial Statements are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) as codified in the Financial Accounting Standards Board's (“FASB”) Accounting Standards Codification. The Company has evaluated subsequent events through the date of the filing its Form 10-K 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. Consolidation The accompanying consolidated financial statements include the accounts of Speedemissions and non-operating subsidiaries, which are 100 Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. Revenue Recognition Revenue is recognized upon completion of testing services. The cost of emissions certificates is shown separately in the accompanying consolidated statements of operations. The Company normally requires that the customer's payment be made at the time of service. The Company does not have significant levels of accounts receivable. Under current Georgia, Missouri, and Utah laws, if a vehicle fails an emissions test, it may be retested at no additional charge during a specified period after the initial test, as long as the subsequent test is performed at the same facility. The costs of such retests are not material. Accordingly, no accrual for retest is recorded by the Company. Inventories Inventories primarily consist of emissions and safety certificates and merchandise purchased for resale at our stores. Inventory in our stores is stated at the lower of weighted average cost or market. Property and Equipment Property and equipment are recorded at original cost and depreciated on a straight-line basis over their estimated useful lives, as follows: buildings, 15 five seven three five three The cost of repairs and maintenance is charged to maintenance expense as incurred. Leasehold improvements are amortized using the straight-line method over the lesser of the remaining lease terms, including renewal periods expected to be exercised, or the estimated useful lives of the improvements. Impairment of Long-Lived Assets Property and Equipment The Company reviews its assets for impairment whenever events or changes in circumstances indicate that the carrying amount of assets may not be recoverable. When indicators of impairment are present, the Company evaluates the carrying amount of such assets in relation to the operating performance and future estimated undiscounted net cash flows expected to be generated by the assets or underlying businesses. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Goodwill Goodwill represents the excess of the purchase price paid over the estimated fair value of the assets acquired and liabilities assumed in the acquisition of a business. Goodwill is not amortized, but is tested for impairment at least annually as well as on an interim basis if an event occurs or circumstances change that could reduce the fair value of a reporting unit below its carrying value. Goodwill is tested for impairment annually or more frequently if events or changes in circumstances indicate that the assets might be impaired. In evaluating the goodwill on our balance sheet for impairment at December 31, 201 5 , we first assessed qualitative factors to determine whether it is more likely than not that the fair value of our acquired assets is less than the carrying amount of the acquired assets, as allowed under ASU 2011-08, Intangibles-Goodwill and Other (Topic 350): Testing Goodwill for Impairment . We then utilize d a discounted cash flow analysis to determine a reporting unit's fair value. The methodology used in estimating discounted cash flows is inherently complex and involves significant management assumptions, including expected revenue growth and increases in expenses, to determine an appropriate discount rate and cash flows. Using discount rates for each reporting unit that were determined based on available market data and estimating cash flows for each reporting unit, our goodwill was not impaired during 201 5 or as of December 31, 201 5 . Estimated cash flows extend into the future and, by their nature, are difficult to determine over an extended timeframe. Factors that have and may significantly affect the estimates, and ultimately their carrying amount in our financials, include, among others, competitive forces, customer behaviors and attrition, changes in revenue growth trends, cost structures and technology, government regulation and changes in discount rates or market sector conditions. Significant changes in these assumptions could affect the Company's need to record a dditional impairment charge s . Income Taxes Income tax expense (benefit) is computed utilizing the liability method. Deferred income tax assets and liabilities are determined based on the differences between the financial reporting and income tax basis of assets and liabilities and for income tax carryforwards given the provisions of the enacted tax laws. A valuation allowance is provided against deferred tax assets for which it is more likely than not that the asset will not be realized. General and Administrative General and administrative expenses consist of payroll and related expenses for employees involved in general corporate functions, including accounting and human relations, among others; costs associated with use by these functions of facilities and equipment, such as depreciation expense and rent; professional fees; and other general corporate costs. 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. Net Loss per Common Share Basic net loss per common share is computed by dividing the net loss attributable to common shareholders for the period by the weighted-average number of common shares outstanding for the period. Diluted net loss per common share is computed by dividing the net loss for the period by the weighted-average number of common and potential common shares outstanding during the period, if the effect of the potential common shares is dilutive. Due to the Company's net loss, potential dilutive common shares from options and warrants have been excluded from the weighted-average number of common shares outstanding as they are anti-dilutive. 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. Recently Issued Accounting Pronouncements In April 2014, the FASB issued ASC Update No. 2014-08 (Topic 205 and Topic 360), Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. This ASC update modifies the definition of discontinued operations by limiting discontinued operations reporting to disposals of components of an entity that represent strategic shifts that have (or will have) a major effect on an entity's operations and financial results. This update also requires additional financial statement disclosures about discontinued operations, as well as disposal of an individually significant component of an entity that does not qualify for discontinued operations presentation. The updated guidance is effective prospectively for years beginning on or after December 15, 2014. The adoption of the accounting pronouncement did not have a material effect on the accompanying consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, a new standard on revenue recognition. The new standard will supersede existing revenue recognition guidance and apply to all entities that enter into contracts to provide goods or services to customers. The guidance also addresses the measurement and recognition of gains and losses on the sale of certain non-financial assets, such as real estate, property and equipment. The new standard will become effective for us beginning with the first quarter of 2017 and can be adopted either retrospectively to each reporting period presented or as a cumulative effect adjustment as of the date of adoption. We are currently evaluating the impact of adopting this new guidance on our consolidated financial statements. In June 2014, the FASB issued new authoritative accounting guidance related to the recognition of share-based compensation when an award provides that a performance target can be achieved after the requisite service period. This guidance may be applied either prospectively or retrospectively and is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015. Early application is permitted. The Company is currently evaluating the provisions of this guidance and assessing its impact on the Company's financial statements and disclosures. In February 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-02, FASB Accounting Standards Codification Topic 842, Leases. In summary, Topic 842 requires organizations that lease assets, referred to as “lessees”, to recognize on the balance sheet the assets and liabilities for the rights and obligations created by those leases. The amendments in ASU 2016-02 are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Therefore, the amendments in ASU 2016-02 will become effective for the Company at the beginning of its 2019 fiscal year. The Company is currently assessing the impact of implementing the new guidance on its financial statements. We have considered all other recently issued accounting pronouncements and do not believe the adoption of such pronouncements will have a material impact on our financial statements.

Notes Receivable

Notes Receivable	12 Months Ended
	Dec. 31, 2015
Notes Receivable [Abstract]
Notes Receivable	Note 4: 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 72 53,000 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 0.5 3.75 106,881 During 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 During 2015 , we sold equipment for $ 2,000 in cash plus a note receivable of $ 2,496 . The principal amount of the note is payable in equal monthly payments over a 12 The balance of note s receivable was $ 56,200 and $ 94,653 at December 31, 201 5 and 201 4 , respectively.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2015
Property and Equipment [Abstract]
Property and Equipment	Note 5: Property and Equipment Property and equipment at December 31, 201 5 and 201 4 were as follows: 201 5 201 4 Buildings $ 30,754 $ 30,754 Emissions testing equipment 947,493 957,035 Furniture, fixtures and office equipment 56,326 56,326 Vehicles 19,356 26,827 Leasehold improvements 158,757 158,757 1,212,686 1,229,699 Less accumulated amortization and depreciation 1,119,753 1,073,248 $ 92,933 $ 156,451

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2015
Goodwill [Abstract]
Goodwill	Note 6: Goodwill The Company measures the fair value of reporting units using discounted future cash flows based on our forward-looking projections. Because the business is assumed to continue in perpetuity, the discounted future cash flow includes a terminal value. The long-term growth assumptions incorporated into the discounted cash flow calculation reflect our long-term view of the market. Each year, the Company re-evaluates the assumptions used to reflect changes in the business environment. At December 31, 201 5 and 201 4 , we compared the fair value of the individual reporting units for which the goodwill relates to their respective carrying amounts, including goodwill. In the opinion of management, goodwill was impaired as of December 31, 201 4 but not as of December 31, 2015 . The 201 4 impairment related to the goodwill recorded from the acquisition of the six stores from Just, Inc. in September 2005, the acquisition of the five stores from AEE in November 2012 and the acquisition of the seven stores from AEE in December 2013 . The following schedule presents the valuation of goodwill as of December 31, 201 5 : December 31, 2013 $ 1,808,731 Just, Inc. goodwill impairment (six stores) (365.378 ) Just, Inc sale of five of six stores (694,673 ) Auto Emissions Express goodwill impairment (five stores) (61,091 ) Auto Emissions Express goodwill impairment (seven stores) (296,604 ) December 31, 2014 and 2015 $ 390,985

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Dec. 31, 2015
Accrued Liabilities [Abstract]
Accrued Liabilities	Note 7: Accrued Liabilities Accrued liabilities at December 31, 201 5 and 201 4 were as follows: 201 5 201 4 Professional fees $ 61,758 $ 86,640 Accrued payroll 298,698 42,459 Accrued property taxes 39,838 79,585 Other 101,038 62,151 $ 501,332 $ 270,835

Equipment Financing Agreements

Equipment Financing Agreements	12 Months Ended
	Dec. 31, 2015
Equipment Financing Agreements [Abstract]
Equipment Financing Agreements	Note 8: Equipment Financing Agreements On July 30, 2013 , the Company entered into a 24 25,589 . The financing agreement is secured by the equipment. The financing agreement bears interest at 30.5 % per annum. This agreement was paid off during 2015. Equipment financing agreements at December 31 consisted of the following: 201 5 201 4 Equipment financing agreements $ - $ 10,292 Less current portion - 10,292 Long-term portion $ - $ - There are no future minimum debt payments required under non-cancelable equipment financing agreements at December 31, 2015:

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2015
Notes Payable [Abstract]
Notes Payable	Note 9: Notes 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 0.013 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 November 6, 2014 800,000 20,000 The Note had a balance due of $ 60,000 on December 31, 201 5 and on 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 December 3 1, 2015 . Under the terms of the n ote, the Company will make 18 3,111 7. 9 %. The Company repaid the remaining balance on December 1, 2015 and, as a result, there was no outstanding balance as of December 31 , 2015. 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 a balance due of $ 20,000 31, 201 5 and 2014 . Daily Payment Note Agreements On May 30 , 2014, the Company entered into a repayment agreement with TVT, pursuant to which the Company agreed to repay TVT $ 75,000 , plus a fixed fee which the Company record ed as interest expense, for a total amount of $ 112, 425 by October 27, 2014 Under the terms of the a greement, TVT was authorized to make daily bank debits of $ 1,099 a greement which represent ed a fee rate of 49. 9 %. On September 16, 2014, the Company re-negotiated its a greement with TVT to obtain additional funding totaling $ 67,077 a greement, the Company agreed to repay the remaining balance from the June 3, 2014 funding , plus the current funding , for a total of $ 100,000 ed as interest expense, representing a total amount of $ 149,000 April 30, 2015 . Under the terms of the amended agreement, TVT was authorized to make daily bank debits of $ 1,199 the agreement. The Company repaid the remaining balance on May 1, 2015 and, as a result, there was no outstanding balance as of December 31 , 2015. On October 24 , 2014, the Company entered into a merchant sales agreement with 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 agreement, EN was authorized to make daily bank debits of $ 1,000 ed a fee rate of 44.0 The Company repaid the remaining balance on March 2, 2015 and, as a result, there was no outstanding balance as of December 31 , 2015. 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 agreement, SP was authorized to make daily bank debits of $ 875 ed 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 December 31 , 2015. On January 19, 2015 , the Company entered into a nother revenue-based factoring agreement with SP , pursuant to which the Company agreed to repay SP $ 60 ,000 from a loan made by SP to the Company, plus a fixed fee which the Company record ed as interest expense, for a total repayment amount of $ 75,000 by May 1, 2015 . Under the terms of the agreement , SP was authorized to make daily bank debits of $ 1,169 on each available banking day during the term of the agreement which represent ed a fee rate of 25.0 The Company repaid the remaining balance on June 16, 2015 and, as a result, there was no outstanding balance as of December 31 , 2015. 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 ed as interest expense, for a total repayment amount of $ 76,800 by June 16 , 2015 . Under the terms of the agreement , SP was authorized to make daily bank debits of $ 1,169 agreement which represent ed a fee rate of 2 8 .0 %. The Company repaid the remaining balance on June 16, 2015 and, as a result, there was no outstanding balance as of December 31 , 2015. 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 from a loan made by SP to the Company, plus a fixed fee which the Company will record as interest expense, for a total repayment amount of $ 104, 175 by October 19, 2015 . Under the terms of the agreement , SP is authorized to make daily bank debits of $ 827 on each available banking day during the term of the agreement which represents a fee rate of 38.9 %. On August 21, 2015, the Company renegotiated its payment terms with SP reducing the daily payment from $827 to $ 500 November 27, 2015 The Company repaid the remaining balance on October 12, 2015 and, as a result, there was no outstanding balance of December 31 , 2015. On June 8 , 2015, the Company entered into another revenue - based factoring agreement with SP , pursuant to which the Company agreed to repay SP $ 250 ,000 from a loan made by SP to the Company, plus a fixed fee which the Company will record as interest expense, for a total repayment amount of $ 337,500 by April 14, 2016 . A portion of the proceeds were used to pay off the March 6, 2015 SP revenue - based factoring agreement described above. Under the terms of the agreement , SP is authorized to make daily bank debits of $ 1,600 on each available banking day during the term of the agreement which represents a fee rate of 34.8 %. The agreement had a balance due of $ 90,160 31 , 2015. On October 12 , 2015, the Company entered into another revenue - based factoring agreement with SP , pursuant to which the Company agreed to repay SP $ 75,000 from a loan made by SP to the Company, plus a fixed fee which the Company will record as interest expense, for a total repayment amount of $ 101,250 by August 22 , 2016 . A portion of the proceeds were used to pay off the April 16, 2015 SP revenue - based factoring agreement described above. Under the terms of the agreement , SP is authorized to make daily bank debits of $ 469 on each available banking day during the term of the agreement which represents a fee rate of 35.0 %. The agreement had a balance due of $ 57,282 31 , 2015. Revolving Credit Facility On June 8, 2012, the Company entered into a revolving line of 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 On April 16, 2015, the Company entered into a revolving loan agreement with CB , pursuant to which the Company initially borrowed $ 17,000 from CB . Under the terms of the revolving loan agreement , the Company agreed to repay the initial loan, plus interest, for a total amount of $ 18,955 by October 15, 2015 . T he Company made the required six monthly payments , as required, by the October 15, 2015 due date . As the Company repays the initial loan, it can and has borrowed new funds which created new six-month payment cycles on the previously outstanding principal plus the new funds borrowed. At their sole discretion, CB can increase the maximum availability under the revolving loan agreement above the $17,000 amount established upon the execution of the revolving loan agreement. Effective October 28, 2015, CB increased our borrowing limit to $ 27,300 The revolving loan agreement had a balance due of $ 26,592 on December 31 , 201 5 .

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Taxes [Abstract]
Income Taxes	Note 10: Income Taxes The Company follows the provisions of FASB accounting guidance on accounting for uncertain income tax positions. Accordingly, assets and liabilities are recognized for a tax position, based solely on its technical merits that is believed to be more likely than not to be fully sustainable upon examination. As of December 31, 201 5 and 201 4 , there were no uncertain tax positions. Accrued interest relating to uncertain tax positions would be recorded as a component of interest expense and penalties related to uncertain tax positions would be recorded as a component of general and administrative expenses. The tax years after 20 1 1 remain open to examination by the taxing jurisdictions to which we are subject. Additionally, upon inclusion of the net operating loss carry forward tax benefits in future tax returns, the related tax benefit for the period in which the benefit arose may be subject to examination. As of December 31, 201 5 , the Company had net operating loss carry forwards of approximately $ 16,140 ,000 that may be used to offset future taxable income. If not utilized, the net operating loss carry forwards will expire at various dates through 20 35 . Differences between the income taxes incurred for 201 5 and 201 4 and the amount determined by applying the statutory federal income tax rate ( 34 to the loss before income taxes were as follows: 201 5 201 4 Statutory rate (34.0 )% (34.0 )% State income taxes, net of federal deduction (4.0 ) (4.0 ) Valuation allowance 38.0 38.0 — % — % Deferred income taxes result from the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes and for net operating loss carry forwards. A valuation allowance is provided against deferred tax assets for which it is more likely than not that the assets will not be realized. Significant components of the Company's deferred tax assets as of December 31, 201 5 and 201 4 are as follows: 201 5 201 4 Deferred tax assets: Net operating losses $ 5,975,000 $ 5,817,000 Goodwill 761,000 714,000 Other 206,000 239,000 6,942,000 6,770,000 Valuation allowance (6,942,000 ) (6,770,000 ) Net deferred tax asset $ — $ —

Net Loss per Common Share

Net Loss per Common Share	12 Months Ended
	Dec. 31, 2015
Net Loss per Common Share [Abstract]
Net Loss per Common Share	Note 11: Net Loss per Common Share Basic loss per common share (“EPS”) 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 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 common share for the year ended December 31, 201 5 and 201 4 , respectively: 201 5 201 4 Net loss (A) $ (488,994 ) $ (773,180 ) Weighted average common shares - basic (B) 109,091,759 85,845,293 Effect of dilutive securities: Dilutive effect of stock options (1) — — Dilutive effect of stock warrants (1) — — Dilutive effect of unrestricted Preferred — — Weighted average common shares - diluted (C) 109,091,759 85,845,293 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 year ended December 31, 201 5 and 201 4 , aggregate Common Stock Equivalents of 431 ,000 in each year issuable under stock option plans that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares (diluted) for the year ended December 31, 201 5 and 201 4 . These Common Stock Equivalents could be dilutive in future periods. (2) As a result of the Company's net loss in the year ended December 31, 201 5 and 201 4 , aggregate Common Stock Equivalents of 4,277,498 dilutive and have been excluded from the computation of weighted average common shares diluted for the year ended December 31, 201 5 and 201 4 . These Common Stock Equivalents could be dilutive in future periods.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies [Abstract]
Commitments and Contingencies	Note 12: Commitments and Contingencies Operating Leases The Company leases office space, land and buildings for certain of its emissions testing stations. The leases generally require that the Company pay taxes, maintenance, and insurance. The leases for the emission testing stations are renewable, at the option of the Company, for specified periods. Management expects that, in the normal course of business, leases that expire will be renewed or replaced by other leases. Certain leases have been personally guaranteed by the President of the Company. Certain leases contain scheduled base rent increases over the terms of the leases. The total amount of base rent payments is charged to expense on a straight-line basis over the lease terms. At December 31, 201 5 and 201 4 , the excess of rent expense over cash payments was $ 36,453 and $ 51 ,958 , respectively. Such amounts are included in the accompanying consolidated balance sheets as deferred rent. Future minimum rental payments required under the non-cancelable operating leases were as follows at December 31, 2015 : Year Ending December 31 2016 $ 269,529 2017 170,053 2018 107,284 2019 74,150 2020 72,412 2021 and later 192,437 $ 885,865 Total rent expense under all operating leases totaled $ 787,312 in 201 5 compared to $ 1,376,385 in 201 4 . Total rent income from sub-lease agreements on operating leases totaled $ 248,952 in 201 5 compared to $ 323,142 in 201 4 . There is no future rent income from sub-lease agreements on operating leases as stores associated with operating leases were closed during 2015. Capital Leases The Company's capital lease commitments relate to emissions testing and other related equipment. The Company records a capital lease asset and obligation equal to the present value of the lease payments. The Company held $ 143,850 in equipment under capital lease with accumulated depreciation of $ 84,933 at December 31, 201 5 . Future minimum rental payments required under the non-cancelable capital leases were as follows at December 31, 201 5 : Year Ending December 31 2016 $ 32,107 2017 4,640 2018 4,640 2019 3,866 45,253 Less amounts representing interest 7,239 Present value of net minimum lease payments 38,014 Less current portion 27,326 Long-term capitalized lease obligations $ 10,688 Litigation 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.

Preferred and Common Stock Tran

Preferred and Common Stock Transactions	12 Months Ended
	Dec. 31, 2015
Preferred and Common Stock Transactions [Abstract]
Preferred and Common Stock Transactions	Note 13: Preferred and Common Stock Transactions Preferred Stock The Company had 5,133 A Convertible Preferred Stock (“Preferred A Stock”) outstanding at December 31, 201 5 and 201 4 . Each share of Preferred A Stock is convertible into 833.33 4,277,498 common stock in aggregate. GCA Strategic Investment Fund, Limited (“GCA”) held 3,724 A Stock convertible into 3,103,333 31, 201 5 and 201 4 . Global Capital Funding Group, LP held 1,409 A Stock convertible into 1,174,166 31, 201 5 and 201 4 . As of October 14, 2005, pursuant to an article of amendment, the Preferred A Stock ceased to accrue dividends. The Preferred A Stock had a liquidation preference equal to the purchase price of the remaining units of Preferred A Stock, or $ 5,133,000 31, 201 5 and 2014 . The Preferred A Stock contains certain contingent redemption features which could trigger its redemption. Since the contingent redemption features are outside the control of the Company, the fair value assigned to the Preferred A Stock has been classified outside of Shareholders' Deficit in the Company's consolidated balance sheets. The contingent redemption will occur only due to events such as a change of control, which is defined as a person or group of persons other than GCA that acquires a beneficial ownership of 33 1 3 the original issue price of $ 1,000 the number of shares of common stock into which the redeemed shares may be converted multiplied by the market price of the common stock at the time of the change in control. Based on the 5,133 5,133,000 31, 2015 and 2014 was $ 4,579,346 In the event of liquidation, dissolution or winding up of the Company, preferred shareholders are entitled to be paid prior to any preference of any other payment or distribution. Common Stock On December 1 3 , 2013 , the Company made a partial issuance of 1,250,000 its common stock to IBC pursuant to the terms of the Settlement Agreement whereby IBC assumed financial responsibility for certain of the Company's trade accounts payable in the amount of $ 71,644 c ommon s tock . Of the 1,250,000 shares issued, 500,000 , at a price per share of $ 0.012 resulting in proceeds of $ 6,000 to IBC and reducing the Company's obligation to IBC from $71,644 to $ 65,644 750,000 were issued by the Company as a financing fee to IB C which the Company recognized a n in the fourth quarter of 2013. The Settlement Agreement provides that in no event shall the total number of shares of c ommon s tock issued 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 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 c ommon stock of the Company. During the seven-month period ending July 31, 2014, IBC assumed financial responsibility for an additional $ 133,984 S ettlement A greement, bringing the total amount remaining from 2013 plus the additional amount assumed in 2014 to $ 199,628 . During the period seven-month period ending July 31, 2014 , the company issued 56,398,059 to pay in full for the $199,628 of trade accounts payable assumed plus an additional 2,700,000 14,220 consulting fees. The Company recognized $ 0 and $ 14,220 in expense related to the consulting services performed during the years ended December 31, 201 5 and 201 4 , respectively. On March 14, 2014, the Company issued a total of 1,500,000 0.01 15,000 On August 14 , 201 4 , the Company issued 8,000,000 shares of its common stock to GCA for interest charges related to GCA's note payable to the Company . For financial reporting purposes, the Company valued the shares based on the agreed amount of the interest charges or $ 20,000 expense during the year ended December 31, 2014. On August 14 , 201 4 , the Company issued 2,000,000 shares of its common stock to a consultant for financial consulting services rendered. For financial reporting purposes, the Company valued the shares based the agreed value of the consulting services or $ 5,000 during the year ended December 31, 2014. On November 6 , 2014, the Company issued 500,000 shares of its common stock to a Company employee for employment services previously rendered. For financial reporting purposes, the Company valued the shares based the market value of the shares on the November 6 , 2014 issue date or $ 0. 0024 per share. The Company recognized $ 1,200 in expense related to these 500,000 shares during the quarter ended December 31 , 2014. On December 8, 2014, as agreed under the line of credit settlement with TCA, the Company re purchased from TCA 2,074,689 on October 23, 2013 in conjunction with the Second Amended Credit Agreement. The Company paid $ 100,000 On November 12, 2015, the Company issued the following amounts of common stock: 600,000 250,000 100,000 shares to a contract employee for services previously rendered. For financial reporting purposes, the Company valued the shares based the market value of the shares on the November 12, 2015 issue date or $ 0.00 1 per share. The Company recognized $ 950 in expense related to these 950 ,000 shares during the quarter ended December 31, 2015. The Company is authorized to issue 250,000,000 0.001 111,988,914 111,038,914 were issued with 109,914 ,225 and 108,964,225 shares outstanding as of December 31, 201 5 and 201 4 , respectively . The total number of shares reserved for options and warrant conversions was 431 ,000 on December 31, 201 5 and 201 4 . Stock Incentive Plans The Company has four stock incentive plans that authorize the Compensation Committee of the Board of Directors (“Compensation Committee”) to grant to eligible employees and non-employee directors' stock options, restricted stock awards, unrestricted stock awards and performance stock rewards. Under the Company's 2001 Stock Option Plan (“2001 Plan”), the Compensation Committee is authorized to grant eligible employees and non-employee directors options to purchase up to 100,000 31, 201 5 . The Company does not anticipate granting any additional options under the 2001 Plan in the future. Under the Company's 2005 Omnibus Stock Grant and Option Plan (“2005 Plan”), the Compensation Committee is authorized to grant eligible employees and non-employee directors options for up to 303,498 three 5,000 31, 201 5 . The Company does not anticipate granting any additional options under the 2005 Plan in the future. Under the Company's 2006 Stock Grant and Option Plan (“2006 Plan”), the Compensation Committee is authorized to grant eligible employees and non-employee directors options for up to 2,000,000 three 54,000 31, 201 5 . The Company does not anticipate granting any additional options under the 2006 Plan in the future. During the Company's annual meeting on May 19, 2008, the shareholders approved and adopted the “2008 Plan”. The Compensation Committee may issue options for up to 5,000,000 31, 201 5 . On June 14, 2010, the Compensation Committee of the Company approved common stock awards of 100,000 4 . The Company recognized $ 10,500 500,000 0.021 These plans do not allow for the exercise of options after ten 1,025,000 31, 201 5 and 201 4 . As of December 31, 201 5 and 201 4 , options to purchase a total of 59,000 59,000 31, 201 5 and 201 4 , respectively. The Company did not record any share-based compensation expense during the year ended December 31, 2015. The Company recorded $ 59,950 in share-based compensation expense during the year ended December 31, 201 4 . These expenses are included in the Company's general and administrative and interest expenses in its Statements of Operations. The Company did not grant stock options in 201 5 or 201 4 . For stock option grants issued prior to 201 4 , the fair value for stock options was estimated at the date of grant using the Black-Scholes option pricing model, which requires management to make certain assumptions. Expected volatility was based on the Company's historical stock price volatility. The Company based 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 and forfeitures. The Company does not anticipate paying cash dividends in the foreseeable future and therefore used an expected dividend yield of 0 31, 201 5 and 201 4 : 201 5 201 4 Number of Shares Weighted Average Exercise Price Number of Shares Weighted Average Exercise Price Options outstanding at January 1, 59,000 $ 0.61 59,000 $ 0.61 Granted — $ — — $ — Exercised/exchanged — $ — — $ — Expired — $ — — $ — Options outstanding at December 31, 59,000 $ 0.61 59,000 $ 0.61 The following table summarizes information about stock options outstanding at December 31, 201 5 : Options Outstanding Options Exercisable Range of Exercise Prices Number of Options Outstanding Weighted Average Remaining Contractual Life Weighted Average Exercise Price Number of Options Exercisable Weighted Average Exercise Price $ 0.00 0.99 54,000 0.87 $ 0.57 54,000 $ 0.57 $ 1.00 1.99 5,000 0.00 $ 1.00 5,000 $ 1.00 $ 0.00 0.99 59,000 0.87 $ 0.61 59,000 $ 0.61 As of December 31, 20 1 5 , there was no unrecognized stock-based compensation expense related to non-vested stock options. The following table represents our non-vested stock options and activity for the years ended December 31, 201 5 and 201 4 : Number of Options Weighted Average Grant Date Fair Value Non-vested options — December 31, 2013 — $ — Granted — Vested — — Non-vested options — December 31, 2014 — — Granted — — Vested — — Non-vested options — December 31, 2015 — $ — The was no aggregate intrinsic value of options outstanding and exercisable at December 31, 20 1 5 and 20 1 4 , based on the Company's closing stock price of $ 0.0 0 1 and $ 0.002 , respectively. The was no aggregate intrinsic value of options vesting during 201 5 and 201 4. Intrinsic value is the amount by which the fair value of the underlying stock exceeds the exercise price of the options. Warrants The fair value of each common stock warrant issued is estimated on the date of grant using the Black-Scholes option-pricing model. There were no warrants granted during the years ended December 31, 201 5 and 2014 . On June 5, 2013 , a total of 600,000 warrants were granted by the Company to National Securities Corporation and its Senior Vice President, Vincent Calicchia , as an inducement to perform preliminary due diligence on a proposed future capital raise for the Company. Each warrant when exercised converts into one The exercise price of each warrant is $ 0.010 The closing price of the Company's common stock on the date of the warrants ' grant was $ 0.007 The fair value of the 600,000 warrants , calculated on the date of grant using Black-Scholes , was negligible and has not been separately accounted for. O n September 26, 2013 and November 25, 2013, the Company issued 180,000 shares and 48,000 of its common stock , respectively, to Vincent Calicchia as a result of the exercise of previously granted warrants. The following table represents our warrant activity for the years ended December 31, 201 5 and 201 4 : Number of Warrants Outstanding Warrants — December 31, 2013 372,000 Granted - Exercised - Outstanding Warrants — December 31, 2014 372,000 Granted - Exercised - Outstanding Warrants — December 31, 2015 372,000 All warrants issued were fully vested within the calendar year in which they were granted . As of December 31, 201 5 , there were 372 ,000 warrants to purchase common stock outstanding.

Risks and Uncertainties

Risks and Uncertainties	12 Months Ended
	Dec. 31, 2015
Risks and Uncertainties [Abstract]
Risks and Uncertainties	Note 1 4 : Risks and Uncertainties Regulatory Impact The current and future demand for the Company's services is substantially dependent upon federal, state and local legislation and regulations mandating air pollution controls and emissions testing. If any or all of these governmental agencies should change their positions or eliminate or revise their requirements related to air pollution controls and emissions testing (including a shift to centralized facilities versus decentralized facilities), the Company could experience a significant adverse impact on its financial position, results of operations and cash flows. Arrangement with Shareholders The Company is required to maintain a majority of independent directors on its Board of Directors and a majority of independent directors on both the Audit Committee and Compensation Committee. If a person or group of persons other than GCA acquires beneficial ownership of 33 1 3 the original issue price of $ 1,000 the number of shares of common stock into which the redeemed shares may be converted multiplied by the market price of the common stock at the time of the change in control. Based on the 5,133 5,133,000 Potential Control Relationship by Existing Shareholders We have a large amount of outstanding common stock held by a single shareholder and a large amount of common stock that could be acquired by the same shareholder upon conversion of preferred stock, which if sold could have a negative impact on our stock price. The Company had 111, 988 ,914 shares of common stock issued and 109,914,225 shares outstanding as of December 31, 201 5 . As of December 31, 201 5 , our largest shareholder, GCA, and its affiliates, owned 1 7,421,861 shares of our common stock. GCA and its affiliates currently have the effective power to control the vote on substantially all significant matters without the approval of other shareholders. Upon the conversion of their Preferred A Stock, GCA could own up to 2 1,699,359 shares of our common stock.

Significant Fourth Quarter Adju

Significant Fourth Quarter Adjustments	12 Months Ended
	Dec. 31, 2015
Significant Fourth Quarter Adjustments [Abstract]
Significant Fourth Quarter Adjustments	Note 1 5 : Significant Fourth Quarter Adjustments During the fourth quarter of 201 4 , the Company reviewed the carrying amount of goodwill in relation to the operating performance and future estimated discounted net cash flows expected to be generated by the assets and underlying stores previously acquired. The Company determined that goodwill recorded from the its acquisition of five stores from AEE in 2012 was impaired due to a decline in operating performance and anticipated future performance at the stores located in Georgia . The impairment recognized was measured by the amount by which the carrying amount of the assets exceeded the fair value of the net assets. The fair value of the reporting unit was determined using discounted cash flow techniques. The amount of the goodwill impairment expensed during the fourth quarter of 201 4, for these five stores acquired from AEE in 2012 , was $ 61,091 . See Note 6 to the Consolidated Financial Statements for additional information. During the fourth quarter of 201 4 , the Company reviewed the carrying amount of goodwill in relation to the operating performance and future estimated discounted net cash flows expected to be generated by the assets and underlying stores previously acquired. The Company determined that goodwill recorded from the its acquisition of seven stores from AEE in 2013 was impaired due to a decline in operating performance and anticipated future performance at the stores located in Georgia . The impairment recognized was measured by the amount by which the carrying amount of the assets exceeded the fair value of the net assets. The fair value of the reporting unit was determined using discounted cash flow techniques. The amount of the goodwill impairment expensed during the fourth quarter of 201 4, for these seven stores acquired from AEE in 201 3 , was $ 296,604 . See Note 6 to the Consolidated Financial Statements for additional information. During the fourth quarter of 2015, there were no significant adjustments.

Significant Accounting Polici22

Significant Accounting Policies (Policy)	12 Months Ended
	Dec. 31, 2015
Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Consolidated Financial Statements are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) as codified in the Financial Accounting Standards Board's (“FASB”) Accounting Standards Codification. The Company has evaluated subsequent events through the date of the filing its Form 10-K 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.
Consolidation	Consolidation The accompanying consolidated financial statements include the accounts of Speedemissions and non-operating subsidiaries, which are 100
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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.
Revenue Recognition	Revenue Recognition Revenue is recognized upon completion of testing services. The cost of emissions certificates is shown separately in the accompanying consolidated statements of operations. The Company normally requires that the customer's payment be made at the time of service. The Company does not have significant levels of accounts receivable. Under current Georgia, Missouri, and Utah laws, if a vehicle fails an emissions test, it may be retested at no additional charge during a specified period after the initial test, as long as the subsequent test is performed at the same facility. The costs of such retests are not material. Accordingly, no accrual for retest is recorded by the Company.
Inventories	Inventories Inventories primarily consist of emissions and safety certificates and merchandise purchased for resale at our stores. Inventory in our stores is stated at the lower of weighted average cost or market.
Property and Equipment	Property and Equipment Property and equipment are recorded at original cost and depreciated on a straight-line basis over their estimated useful lives, as follows: buildings, 15 five seven three five three The cost of repairs and maintenance is charged to maintenance expense as incurred. Leasehold improvements are amortized using the straight-line method over the lesser of the remaining lease terms, including renewal periods expected to be exercised, or the estimated useful lives of the improvements.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Property and Equipment The Company reviews its assets for impairment whenever events or changes in circumstances indicate that the carrying amount of assets may not be recoverable. When indicators of impairment are present, the Company evaluates the carrying amount of such assets in relation to the operating performance and future estimated undiscounted net cash flows expected to be generated by the assets or underlying businesses. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets.
Goodwill	Goodwill Goodwill represents the excess of the purchase price paid over the estimated fair value of the assets acquired and liabilities assumed in the acquisition of a business. Goodwill is not amortized, but is tested for impairment at least annually as well as on an interim basis if an event occurs or circumstances change that could reduce the fair value of a reporting unit below its carrying value. Goodwill is tested for impairment annually or more frequently if events or changes in circumstances indicate that the assets might be impaired. In evaluating the goodwill on our balance sheet for impairment at December 31, 201 5 , we first assessed qualitative factors to determine whether it is more likely than not that the fair value of our acquired assets is less than the carrying amount of the acquired assets, as allowed under ASU 2011-08, Intangibles-Goodwill and Other (Topic 350): Testing Goodwill for Impairment . We then utilize d a discounted cash flow analysis to determine a reporting unit's fair value. The methodology used in estimating discounted cash flows is inherently complex and involves significant management assumptions, including expected revenue growth and increases in expenses, to determine an appropriate discount rate and cash flows. Using discount rates for each reporting unit that were determined based on available market data and estimating cash flows for each reporting unit, our goodwill was not impaired during 201 5 or as of December 31, 201 5 . Estimated cash flows extend into the future and, by their nature, are difficult to determine over an extended timeframe. Factors that have and may significantly affect the estimates, and ultimately their carrying amount in our financials, include, among others, competitive forces, customer behaviors and attrition, changes in revenue growth trends, cost structures and technology, government regulation and changes in discount rates or market sector conditions. Significant changes in these assumptions could affect the Company's need to record a dditional impairment charge s .
Income Taxes	Income Taxes Income tax expense (benefit) is computed utilizing the liability method. Deferred income tax assets and liabilities are determined based on the differences between the financial reporting and income tax basis of assets and liabilities and for income tax carryforwards given the provisions of the enacted tax laws. A valuation allowance is provided against deferred tax assets for which it is more likely than not that the asset will not be realized.
General and Administrative	General and Administrative General and administrative expenses consist of payroll and related expenses for employees involved in general corporate functions, including accounting and human relations, among others; costs associated with use by these functions of facilities and equipment, such as depreciation expense and rent; professional fees; and other general corporate costs.
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.
Net Loss per Common Share	Net Loss per Common Share Basic net loss per common share is computed by dividing the net loss attributable to common shareholders for the period by the weighted-average number of common shares outstanding for the period. Diluted net loss per common share is computed by dividing the net loss for the period by the weighted-average number of common and potential common shares outstanding during the period, if the effect of the potential common shares is dilutive. Due to the Company's net loss, potential dilutive common shares from options and warrants have been excluded from the weighted-average number of common shares outstanding as they are anti-dilutive.
Share-Based Compensation	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.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In April 2014, the FASB issued ASC Update No. 2014-08 (Topic 205 and Topic 360), Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. This ASC update modifies the definition of discontinued operations by limiting discontinued operations reporting to disposals of components of an entity that represent strategic shifts that have (or will have) a major effect on an entity's operations and financial results. This update also requires additional financial statement disclosures about discontinued operations, as well as disposal of an individually significant component of an entity that does not qualify for discontinued operations presentation. The updated guidance is effective prospectively for years beginning on or after December 15, 2014. The adoption of the accounting pronouncement did not have a material effect on the accompanying consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, a new standard on revenue recognition. The new standard will supersede existing revenue recognition guidance and apply to all entities that enter into contracts to provide goods or services to customers. The guidance also addresses the measurement and recognition of gains and losses on the sale of certain non-financial assets, such as real estate, property and equipment. The new standard will become effective for us beginning with the first quarter of 2017 and can be adopted either retrospectively to each reporting period presented or as a cumulative effect adjustment as of the date of adoption. We are currently evaluating the impact of adopting this new guidance on our consolidated financial statements. In June 2014, the FASB issued new authoritative accounting guidance related to the recognition of share-based compensation when an award provides that a performance target can be achieved after the requisite service period. This guidance may be applied either prospectively or retrospectively and is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015. Early application is permitted. The Company is currently evaluating the provisions of this guidance and assessing its impact on the Company's financial statements and disclosures. In February 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-02, FASB Accounting Standards Codification Topic 842, Leases. In summary, Topic 842 requires organizations that lease assets, referred to as “lessees”, to recognize on the balance sheet the assets and liabilities for the rights and obligations created by those leases. The amendments in ASU 2016-02 are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Therefore, the amendments in ASU 2016-02 will become effective for the Company at the beginning of its 2019 fiscal year. The Company is currently assessing the impact of implementing the new guidance on its financial statements. We have considered all other recently issued accounting pronouncements and do not believe the adoption of such pronouncements will have a material impact on our financial statements.

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2015
Property and Equipment [Abstract]
Schedule of Property and Equipment	201 5 201 4 Buildings $ 30,754 $ 30,754 Emissions testing equipment 947,493 957,035 Furniture, fixtures and office equipment 56,326 56,326 Vehicles 19,356 26,827 Leasehold improvements 158,757 158,757 1,212,686 1,229,699 Less accumulated amortization and depreciation 1,119,753 1,073,248 $ 92,933 $ 156,451

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill [Abstract]
Valuation of Goodwill	December 31, 2013 $ 1,808,731 Just, Inc. goodwill impairment (six stores) (365.378 ) Just, Inc sale of five of six stores (694,673 ) Auto Emissions Express goodwill impairment (five stores) (61,091 ) Auto Emissions Express goodwill impairment (seven stores) (296,604 ) December 31, 2014 and 2015 $ 390,985

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2015
Accrued Liabilities [Abstract]
Schedule of Accrued Liabilities	201 5 201 4 Professional fees $ 61,758 $ 86,640 Accrued payroll 298,698 42,459 Accrued property taxes 39,838 79,585 Other 101,038 62,151 $ 501,332 $ 270,835

Equipment Financing Agreements

Equipment Financing Agreements (Tables)	12 Months Ended
	Dec. 31, 2015
Equipment Financing Agreements [Abstract]
Equipment Financing Agreements	201 5 201 4 Equipment financing agreements $ - $ 10,292 Less current portion - 10,292 Long-term portion $ - $ -

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Taxes [Abstract]
Statutory Federal Income Tax Rate	201 5 201 4 Statutory rate (34.0 )% (34.0 )% State income taxes, net of federal deduction (4.0 ) (4.0 ) Valuation allowance 38.0 38.0 — % — %
Schedule of Deferred Tax Assets	201 5 201 4 Deferred tax assets: Net operating losses $ 5,975,000 $ 5,817,000 Goodwill 761,000 714,000 Other 206,000 239,000 6,942,000 6,770,000 Valuation allowance (6,942,000 ) (6,770,000 ) Net deferred tax asset $ — $ —

Net Loss per Common Share (Tabl

Net Loss per Common Share (Tables)	12 Months Ended
	Dec. 31, 2015
Net Loss per Common Share [Abstract]
Computation for Basic and Diluted Net Loss per Common Share	201 5 201 4 Net loss (A) $ (488,994 ) $ (773,180 ) Weighted average common shares - basic (B) 109,091,759 85,845,293 Effect of dilutive securities: Dilutive effect of stock options (1) — — Dilutive effect of stock warrants (1) — — Dilutive effect of unrestricted Preferred — — Weighted average common shares - diluted (C) 109,091,759 85,845,293 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 year ended December 31, 201 5 and 201 4 , aggregate Common Stock Equivalents of 431 ,000 in each year issuable under stock option plans that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares (diluted) for the year ended December 31, 201 5 and 201 4 . These Common Stock Equivalents could be dilutive in future periods. (2) As a result of the Company's net loss in the year ended December 31, 201 5 and 201 4 , aggregate Common Stock Equivalents of 4,277,498 dilutive and have been excluded from the computation of weighted average common shares diluted for the year ended December 31, 201 5 and 201 4 . These Common Stock Equivalents could be dilutive in future periods.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies [Abstract]
Schedule of Future Minimum Payments under Non-cancelable Operating Leases	Year Ending December 31 2016 $ 269,529 2017 170,053 2018 107,284 2019 74,150 2020 72,412 2021 and later 192,437 $ 885,865
Schedule of Future Minimum Payments under Capital Leases	Year Ending December 31 2016 $ 32,107 2017 4,640 2018 4,640 2019 3,866 45,253 Less amounts representing interest 7,239 Present value of net minimum lease payments 38,014 Less current portion 27,326 Long-term capitalized lease obligations $ 10,688

Preferred and Common Stock Tr30

Preferred and Common Stock Transactions (Tables)	12 Months Ended
	Dec. 31, 2015
Share-Based Compensation [Abstract]
Options Granted	201 5 201 4 Number of Shares Weighted Average Exercise Price Number of Shares Weighted Average Exercise Price Options outstanding at January 1, 59,000 $ 0.61 59,000 $ 0.61 Granted — $ — — $ — Exercised/exchanged — $ — — $ — Expired — $ — — $ — Options outstanding at December 31, 59,000 $ 0.61 59,000 $ 0.61
Stock Options Outstanding by Exercise Prices	Options Outstanding Options Exercisable Range of Exercise Prices Number of Options Outstanding Weighted Average Remaining Contractual Life Weighted Average Exercise Price Number of Options Exercisable Weighted Average Exercise Price $ 0.00 0.99 54,000 0.87 $ 0.57 54,000 $ 0.57 $ 1.00 1.99 5,000 0.00 $ 1.00 5,000 $ 1.00 $ 0.00 0.99 59,000 0.87 $ 0.61 59,000 $ 0.61
Nonvested Stock Options and Activity	Number of Options Weighted Average Grant Date Fair Value Non-vested options — December 31, 2013 — $ — Granted — Vested — — Non-vested options — December 31, 2014 — — Granted — — Vested — — Non-vested options — December 31, 2015 — $ —
Warrant Activity	Number of Warrants Outstanding Warrants — December 31, 2013 372,000 Granted - Exercised - Outstanding Warrants — December 31, 2014 372,000 Granted - Exercised - Outstanding Warrants — December 31, 2015 372,000

Going Concern (Details)

Going Concern (Details)

1 Months Ended

12 Months Ended

Apr. 16, 2015USD ($)

Dec. 13, 2013USD ($)

Dec. 31, 2015USD ($)

Mar. 25, 2016USD ($)

Oct. 28, 2015USD ($)

Sep. 30, 2015USD ($)

Dec. 31, 2014USD ($)

Oct. 24, 2014USD ($)

Aug. 06, 2014USD ($)

Oct. 23, 2013USD ($)

Jul. 30, 2013USD ($)

Jun. 08, 2012USD ($)

Line of Credit Facility [Line Items]

Accumulated deficit

$ 21,806,897

$ 21,317,903

Working capital deficit

1,429,910

$ 1,041,752

Demand for payment

$ 791,207

Loan

$ 50,000

$ 25,589

Litigation settlement amount

$ 205,643

$ 125,000

Maximum ownership percentage

9.99%

Subsequent event [Member]

Line of Credit Facility [Line Items]

Cash

$ 19,000

Federal [Member]

Line of Credit Facility [Line Items]

Accrued income taxes

$ 250,000

Payment of payroll taxes withheld from employee payrolls

10,000

Federal [Member] | Subsequent event [Member]

Line of Credit Facility [Line Items]

Accrued income taxes

295,000

Georgia state governments [Member]

Line of Credit Facility [Line Items]

Accrued income taxes

$ 29,000

$ 14,500

Number of monthly payments

4

Monthly payment of payroll taxes withheld from employee payrolls

$ 5,000

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

Line of Credit Facility [Line Items]

Accrued income taxes

27,000

TCA Global Credit Master Fund, LP [Member]

Line of Credit Facility [Line Items]

Loan

$ 400,000

$ 350,000

Amount of credit facility

$ 1,300,000

2,000,000

Line of credit facility, amount outstanding

$ 1,300,000

$ 900,000

CB [Member]

Line of Credit Facility [Line Items]

Loan

$ 17,000

27,300

Loan plus interest

18,955

Amount of credit facility

$ 17,000

$ 26,592

$ 27,300

Line of credit, expiration date

Oct. 15, 2015

Debt term

6 months

CB [Member] | Subsequent event [Member]

Line of Credit Facility [Line Items]

Line of credit facility, amount outstanding

$ 20,000

Significant Accounting Polici32

Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2015
Significant Accounting Policies [Abstract]
Ownership percentage in non-operating subsidiaries	100.00%
Buildings [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	15 years
Emission testing equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Emission testing equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	7 years
Furniture, fixtures, and office equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Furniture, fixtures, and office equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years

Notes Receivable (Details)

Notes Receivable (Details) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 13, 2013	Dec. 31, 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		0.50%
Interest rate		3.75%
Carrying value of assets			$ 220,000
Proceeds from the sale of assets		$ 2,000	152,500
Notes receivable		$ 2,496	$ 67,500
Promissory note term, months		12 months	12 months
Present value of notes receivable		$ 56,200	$ 94,653

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,212,686	$ 1,229,699
Less accumulated amortization and depreciation	1,119,753	1,073,248
Property and equipment, net	92,933	156,451
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	30,754	30,754
Emissions testing equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	947,493	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	19,356	26,827
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 158,757	$ 158,757

Goodwill (Details)

Goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Valuation of goodwill
Goodwill, begining balance	$ 390,985	$ 1,808,731
Goodwill impairment		(723,073)
Goodwill, ending balance	$ 390,985	$ 390,985
Just Inc. Six Stores [Member]
Valuation of goodwill
Goodwill impairment	(365.378)
Just Inc. Five Stores [Member]
Valuation of goodwill
Goodwill impairment	(694,673)
Auto Emissions Express, LLC, Five Stores [Member]
Valuation of goodwill
Goodwill impairment	(61,091)
Auto Emissions Express, LLC, Seven Stores [Member]
Valuation of goodwill
Goodwill impairment	$ (296,604)

Accrued Liabilities (Details)

Accrued Liabilities (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Accrued Liabilities [Abstract]
Professional fees	$ 61,758	$ 86,640
Accrued payroll	298,698	42,459
Accrued property taxes	39,838	79,585
Other	101,038	62,151
Accrued liabilities	$ 501,332	$ 270,835

Equipment Financing Agreement37

Equipment Financing Agreements (Narrative) (Details) - USD ($)	1 Months Ended
	Jul. 30, 2013	Oct. 24, 2014
Equipment Financing Agreements [Abstract]
Term of equipment financing agreement	24 months
Financing agreements, secured amount	$ 25,589	$ 50,000
Loan agreement, interest rate per annum	30.50%

Equipment Financing Agreement38

Equipment Financing Agreements (Equipment Financing Agreements) (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Equipment Financing Agreements [Abstract]
Equipment financing agreements		$ 10,292
Less current portion		$ 10,292
Long-term portion

Notes Payable (Details)

Notes Payable (Details)	1 Months Ended														12 Months Ended
	Oct. 12, 2015USD ($)	Aug. 21, 2015USD ($)	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 ($)	May. 29, 2014USD ($)	Nov. 06, 2013USD ($)shares	Oct. 31, 2012USD ($)	Dec. 31, 2014USD ($)$ / shares	Dec. 31, 2015USD ($)$ / shares	Nov. 12, 2015$ / shares	Oct. 28, 2015USD ($)	Aug. 06, 2014USD ($)	Oct. 23, 2013USD ($)	Jul. 30, 2013USD ($)	Nov. 06, 2012USD ($)	Jun. 08, 2012USD ($)	Apr. 15, 2011$ / shares	Nov. 11, 2010USD ($)$ / sharesshares
Line of Credit Facility [Line Items]
Loan									$ 50,000												$ 25,589
Issuance of common stock for debt													$ 20,000		$ 213,848
Notes payable															$ 190,956	$ 227,442
Closing price | $ / shares															$ 0.002	$ 0.001	$ 0.001
Demand for payment																			$ 791,207
GCA Strategic Investment Fund, Limited [Member]
Line of Credit Facility [Line Items]
Loan															$ 60,000	$ 60,000						$ 60,000			$ 55,000
Issuance of common stock for debt, shares | shares													800,000
Interest rate																									0.00%
Repayment date													Nov. 6, 2014
Issuance of warrants to purchase common stock | shares																									4,000,000
Warrants, price per share | $ / shares																								$ 0.016	$ 0.50
Closing price | $ / shares																								$ 0.013
TCA Global Credit Master Fund, LP [Member]
Line of Credit Facility [Line Items]
Loan																				$ 400,000			$ 350,000
Amount of credit facility																		$ 1,300,000					2,000,000
Increase (decarese) in line of credit net borrowings														$ 550,000
Line of credit facility, amount outstanding																				$ 1,300,000			$ 900,000
Thomas Chorba [Member]
Line of Credit Facility [Line Items]
Loan												$ 50,000
Loan plus interest												$ 56,000
Repayment date												Dec. 31, 2015
Number of installments												18
Monthly payments												$ 3,111
Effective annual interest rate												7.90%
Dianna Parlontieri [Member]
Line of Credit Facility [Line Items]
Loan								$ 20,000
Notes payable															$ 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
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 plus interest									$ 72,000
Repayment date									Mar. 2, 2015
Monthly payments									$ 1,000
Effective annual interest rate									44.00%
SP [Member]
Line of Credit Facility [Line Items]
Loan	$ 75,000		$ 250,000	$ 75,000	$ 60,000	$ 60,000	$ 35,000
Loan plus interest	$ 101,250		$ 337,500	$ 104,175	$ 76,800	$ 75,000	$ 43,750
Repayment date	Aug. 22, 2016	Nov. 27, 2015	Apr. 14, 2016	Oct. 19, 2015	Jun. 16, 2015	May 1, 2015	Feb. 9, 2015
Monthly payments	$ 469	$ 500	$ 1,600	$ 827	$ 1,169	$ 1,169	$ 875
Effective annual interest rate	35.00%		34.80%	38.90%	28.00%	25.00%	25.00%
SP [Member] | Note One [Member]
Line of Credit Facility [Line Items]
Notes payable																90,160
SP [Member] | Note Two [Member]
Line of Credit Facility [Line Items]
Notes payable																57,282
CB [Member]
Line of Credit Facility [Line Items]
Loan				$ 17,000														27,300
Loan plus interest				$ 18,955
Repayment date				Oct. 15, 2015
Amount of credit facility				$ 17,000												$ 26,592		$ 27,300

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Taxes [Abstract]
Net operating loss carry forwards	$ 16,140,000
Net operating loss carry forwards, expiration	Dec. 31, 2035
Statutory rate	34.00%	34.00%

Income Taxes (Statutory Federal

Income Taxes (Statutory Federal Income Tax Rate) (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Taxes [Abstract]
Statutory rate	(34.00%)	(34.00%)
State income taxes, net of federal deduction	(4.00%)	(4.00%)
Valuation allowance	38.00%	38.00%
Effective Income Tax Rate, Continuing Operations, Total

Income Taxes (Schedule of Defer

Income Taxes (Schedule of Deferred Tax Assets) (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets:
Net operating losses	$ 5,975,000	$ 5,817,000
Goodwill	761,000	714,000
Other	206,000	239,000
Deferred tax asset, gross	6,942,000	6,770,000
Valuation allowance	$ (6,942,000)	$ (6,770,000)
Net deferred tax asset

Net Loss per Common Share (Deta

Net Loss per Common Share (Details) - USD ($)		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net loss		$ (488,994)	$ (773,180)
Weighted average common shares - basic (B)		109,091,759	85,845,293
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)		109,091,759	85,845,293
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	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
[1]	As a result of the Company's net loss for the year ended December 31, 2015 and 2014, aggregate Common Stock Equivalents of 431,000 in each year issuable under stock option plans that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares (diluted) for the year ended December 31, 2015 and 2014. These Common Stock Equivalents could be dilutive in future periods.
[2]	As a result of the Company's net loss in the year ended December 31, 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 year ended December 31, 2015 and 2014. These Common Stock Equivalents could be dilutive in future periods.

Commitments and Contingencies44

Commitments and Contingencies (Operating Leases) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Commitments and Contingencies [Abstract]
Excess of rent expense over cash payments	$ 36,453	$ 51,958
2,016	269,529
2,017	170,053
2,018	107,284
2,019	74,150
2,020	72,412
2021 and later	192,437
Operating Leases, Future Minimum Payments Due, Total	885,865
Total rent expense under all operating leases	787,312	1,376,385
Total rent income from sub-lease agreements on operating leases	$ 248,952	$ 323,142

Commitments and Contingencies45

Commitments and Contingencies (Capital Leases) (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Commitments and Contingencies [Abstract]
Equipment under capital lease	$ 143,850
Equipment under capital lease, accumulated depreciation	84,933
2,016	32,107
2,017	4,640
2,018	4,640
2,019	3,866
Capital Leases, Future Minimum Payments Due, Total	45,253
Less amounts representing interest	7,239
Present value of net minimum lease payments	38,014
Less current portion	27,326
Long-term capitalized lease obligations	$ 10,688	$ 35,396

Preferred and Common Stock Tr46

Preferred and Common Stock Transactions (Narrative) (Details) - USD ($)	1 Months Ended										3 Months Ended				7 Months Ended	12 Months Ended
	Nov. 12, 2015	Dec. 08, 2014	Nov. 06, 2014	Aug. 14, 2014	Mar. 14, 2014	Dec. 13, 2013	Nov. 25, 2013	Nov. 06, 2013	Sep. 26, 2013	Jun. 05, 2013	Dec. 31, 2015	Dec. 31, 2014	Mar. 31, 2014	Dec. 31, 2013	Jul. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2010	Jun. 14, 2010
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				$ 4,579,346	$ 4,579,346
Common stock, shares outstanding											109,914,225	108,964,225				109,914,225	108,964,225
Common stock, par value											$ 0.001	$ 0.001				$ 0.001	$ 0.001
Common stock, shares issued											111,988,914	111,038,914				111,988,914	111,038,914
Issuance of common stock for services, shares											950,000
Issuance of common stock for services																$ 950	$ 59,950
Dividend yield																0.00%
Closing price	$ 0.001										$ 0.001	$ 0.002				$ 0.001	$ 0.002
Issuance of common stock for debt								$ 20,000									$ 213,848
Amount paid to repurchase shares of common stock																	$ 100,000
Common stock, shares authorized											250,000,000	250,000,000				250,000,000	250,000,000
Share-based compensation expense											$ 950						$ 59,950
Options available to be granted											1,025,000	1,025,000				1,025,000	1,025,000
Options outstanding											59,000	59,000		59,000		59,000	59,000
Options exercisable											59,000	59,000				59,000	59,000
Number of warrants outstanding											372,000	372,000		372,000		372,000	372,000
Maximum ownership percentage											9.99%					9.99%
Award term																10 years
Stock Options and Warrants [Member]
Anti-dilutive securities																431,000	431,000
Minimum [Member]
Ownership restrictions, percent																33.33%
Consultant [Member]
Issuance of common stock for services, shares				2,000,000
Share-based compensation expense																	$ 5,000
Vincent Calicchia [Member]
Issuance of common stock for services, shares							48,000		180,000
Closing price										$ 0.007
Shares reserved for options and warrant conversions										600,000
Number of shares per warrant										1
Warrant exercise price										$ 0.010
IBC Funds, LLC. [Member]
Issuance of common stock for services, shares															2,700,000
Issuance of common stock for services															$ 14,220
Issuance of common stock for debt, shares						1,250,000								500,000	56,398,059
Closing price						$ 0.012
Issuance of shares as financing fee														750,000
Issuance of common stock for debt						$ 71,644									$ 199,628
Trade accounts payable						65,644									$ 133,984
Cash received for common stock and liability for stock to be issued						$ 6,000
Share-based compensation expense																$ 0	$ 14,220
TCA [Member]
Shares of common stock repurchased		2,074,689
Amount paid to repurchase shares of common stock		$ 100,000
Ten Employees [Member]
Issuance of common stock for services, shares					1,500,000
Closing price					$ 0.01
Share-based compensation expense													$ 15,000
Employee [Member]
Issuance of common stock for services, shares	100,000		500,000
Closing price			$ 0.0024
Share-based compensation expense												$ 1,200
Affiliated Entity [Member]
Issuance of common stock for services, shares	250,000
Director [Member]
Issuance of common stock for services, shares	600,000																	500,000
Closing price																			$ 0.021
2001 Plan [Member]
Common stock reserved for issuance											100,000					100,000
2005 Plan [Member]
Common stock, shares outstanding											5,000					5,000
Common stock reserved for issuance											303,498					303,498
Vesting period																3 years
2006 Plan [Member]
Common stock, shares outstanding											54,000					54,000
Common stock reserved for issuance											2,000,000					2,000,000
Vesting period																3 years
2008 Plan [Member]
Shares reserved for options and warrant conversions																		100,000
Common stock reserved for issuance											5,000,000					5,000,000
2008 Plan [Member] | Director [Member]
Share-based compensation expense																$ 10,500
GCA Strategic Investment Fund Limited [Member]
Preferred stock, shares outstanding											3,724	3,724				3,724	3,724
Common stock, shares outstanding											17,421,861					17,421,861
Common shares from conversion of preferred stock, shares																3,103,333	3,103,333
Issuance of common stock for services, shares				8,000,000
Share-based compensation expense																	$ 20,000
Global Capital Funding Group, LP [Member]
Preferred stock, shares outstanding											1,409	1,409				1,409	1,409
Common shares from conversion of preferred stock, shares																1,174,166	1,174,166
Series A Convertible Redeemable Preferred Stock [Member]
Preferred stock, shares issued											5,133	5,133				5,133	5,133
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				$ 4,579,346	$ 4,579,346
Preferred stock, shares outstanding											5,133	5,133				5,133	5,133
Preferred A Stock, Conversion rate																833.33
Common stock converted for each share of Preferred A Stock, shares											$ 1,000					$ 1,000
Common shares from conversion of preferred stock, shares																4,277,498
Convertible preferred stock, liquidation preference											$ 5,133,000	$ 5,133,000				$ 5,133,000	$ 5,133,000

Preferred and Common Stock Tr47

Preferred and Common Stock Transactions (Options Granted) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Number of Shares
Options outstanding, beginning balance	59,000	59,000
Granted
Exercised/exchanged
Expired
Options outstanding, ending balance	59,000	59,000
Weighted Average Exercise Price
Options Outstanding, beginning balance	$ 0.61	$ 0.61
Granted
Exercised/exchanged
Expired
Options Outstanding, ending balance	$ 0.61	$ 0.61

Preferred and Common Stock Tr48

Preferred and Common Stock Transactions (Stock Options Outstanding) (Details)	12 Months Ended
	Dec. 31, 2015$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices, minimum	$ 0
Exercise Prices, maximum	$ 0.99
Number of Options Outstanding | shares	59,000
Weighted Average Remaining Contractual Life	10 months 13 days
Weighted Average Exercise Price	$ 0.61
Number of Options Exercisable | shares	59,000
Options Exercisable, Weighted Average Exercise Price	$ 0.61
0.00 - 0.99 Range One [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices, minimum	0
Exercise Prices, maximum	$ 0.99
Number of Options Outstanding | shares	54,000
Weighted Average Remaining Contractual Life	10 months 13 days
Weighted Average Exercise Price	$ 0.57
Number of Options Exercisable | shares	54,000
Options Exercisable, Weighted Average Exercise Price	$ 0.57
1.00 - 1.99 Range Two [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices, minimum	1
Exercise Prices, maximum	$ 1.99
Number of Options Outstanding | shares	5,000
Weighted Average Remaining Contractual Life	0 years
Weighted Average Exercise Price	$ 1
Number of Options Exercisable | shares	5,000
Options Exercisable, Weighted Average Exercise Price	$ 1

Preferred and Common Stock Tr49

Preferred and Common Stock Transactions (Non-Vested Stock Options) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Number of Options
Non-vested options
Granted
Vested
Non-vested options
Weighted Average Grant Date Fair Value
Non-vested options
Granted
Vested
Non-vested options

Preferred and Common Stock Tr50

Preferred and Common Stock Transactions (Warrant Activity) (Details) - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Preferred and Common Stock Transactions [Abstract]
Number of Warrants, Outstanding Warrants	372,000	372,000	372,000
Number of Warrants, Granted
Number of Warrants, Exercised

Risks and Uncertainties (Detail

Risks and Uncertainties (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Concentration Risk [Line Items]
Common stock, shares issued	111,988,914	111,038,914
Common stock, shares outstanding	109,914,225	108,964,225
Minimum [Member]
Concentration Risk [Line Items]
Ownership restrictions, percent	33.33%
GCA Strategic Investment Fund Limited [Member]
Concentration Risk [Line Items]
Preferred stock, shares outstanding	3,724	3,724
Common stock, shares outstanding	17,421,861
Maximum number of shares of common stock of entity which could be owned	21,699,359
Series A Convertible Redeemable Preferred Stock [Member]
Concentration Risk [Line Items]
Common stock converted for each share of Preferred A Stock, shares	$ 1,000
Preferred stock, shares outstanding	5,133	5,133
Convertible preferred stock, liquidation preference	$ 5,133,000	$ 5,133,000

Significant Fourth Quarter Ad52

Significant Fourth Quarter Adjustments (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Goodwill impairment			$ 723,073
Auto Emissions Express, LLC, Five Stores [Member]
Business Acquisition [Line Items]
Goodwill impairment	$ 61,091
Auto Emissions Express, LLC, Seven Stores [Member]
Business Acquisition [Line Items]
Goodwill impairment	$ 296,604