Speedemissions (SPMI) 10-K 31 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Mar. 24, 2017	Jun. 30, 2016
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
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		118,364,225
Entity Public Float			$ 130,457

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash	$ 53,011
Note receivable - current portion		56,200
Certificate and merchandise inventory	9,118	9,476
Other current assets	49,932	34,295
Total current assets	112,061	99,971
Property and equipment, net	48,743	92,933
Goodwill	390,985	390,985
Other assets	35,658	34,990
Total assets	587,447	618,879
Current liabilities:
Line of credit	26,367	26,592
Notes payable	449,437	227,442
Accounts payable	678,317	744,827
Accrued liabilities	551,377	501,332
Current portion - capitalized lease obligations	3,277	27,326
Current portion - deferred rent	2,821	2,362
Total current liabilities	1,711,596	1,529,881
Capitalized lease obligations, net of current portion	7,412	10,688
Deferred rent	36,499	34,091
Total liabilities	1,755,507	1,574,660
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, 120,438,914 issued with 118,364,225 shares outstanding at December 31, 2016 and 111,988,914 issued with 109,914,225 outstanding at December 31, 2015	120,369	111,919
Additional paid-in capital	16,259,851	16,259,851
Treasury stock at cost, (2,074,689 shares)	(100,000)	(100,000)
Accumulated deficit	(22,027,626)	(21,806,897)
Total shareholders' deficit	(5,747,406)	(5,535,127)
Total liabilities and shareholders' deficit	$ 587,447	$ 618,879

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	120,438,914	111,988,914
Common stock, shares outstanding	118,364,225	109,914,225
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, 2016	Dec. 31, 2015
Income Statement [Abstract]
Revenue	$ 3,439,456	$ 3,266,022
Costs of revenue:
Cost of emissions certificates	612,311	596,030
Store operating expenses	2,091,408	2,168,777
General and administrative expenses	723,483	783,211
Loss (gain) from disposal of non-strategic assets	(2,518)	286
Operating income (loss)	14,772	(282,282)
Interest income (expense)
Interest income	1,007	3,020
Interest expense	(236,508)	(209,732)
Interest, net	(235,501)	(206,712)
Net loss	$ (220,729)	$ (488,994)
Basic and diluted net loss per common share	$ 0	$ 0
Weighted average common shares outstanding, basic and diluted	110,606,848	109,091,759

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Deficit - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2014	$ 110,969	$ 16,259,851	$ (100,000)	$ (21,317,903)	$ (5,047,083)
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	$ 111,919	16,259,851	(100,000)	(21,806,897)	$ (5,535,127)
Balance, shares at Dec. 31, 2015	109,914,225				109,914,225
Issuance of common stock for services	$ 8,450				$ 8,450
Issuance of common stock for services, shares	8,450,000
Net loss				(220,729)	(220,729)
Balance at Dec. 31, 2016	$ 120,369	$ 16,259,851	$ (100,000)	$ (22,027,626)	$ (5,747,406)
Balance, shares at Dec. 31, 2016	118,364,225				118,364,225

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Operating activities:
Net loss	$ (220,729)	$ (488,994)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	51,921	73,311
(Gain) loss from disposal of non-strategic assets	(2,518)	286
Stock issued for services	5,250	950
Share based compensation including director stock awards	3,200
Changes in operating assets and liabilities:
Certificate and merchandise inventory	358	1,707
Other current assets	(15,637)	49,550
Other assets	(1,675)	31,590
Accounts payable and accrued liabilities	(16,466)	279,132
Other liabilities	2,867	(30,214)
Net cash used in operating activities	(193,429)	(82,682)
Cash flows from investing activities:
Purchases of property and equipment	(7,730)	(16,075)
Proceeds from note receivable	57,207	43,967
Proceeds from asset sales	2,518	3,500
Net cash provided by investing activities	51,995	31,392
Cash flows from financing activities:
Proceeds from line of credit	46,894	57,000
Payments on line of credit	(47,118)	(30,408)
Proceeds from notes payable	601,502	503,047
Payments on notes payable	(379,507)	(466,560)
Payments on equipment financing obligations		(10,292)
Payments on capitalized leases	(27,326)	(23,226)
Net cash provided by financing activities	194,445	29,561
Net increase (decrease) in cash	53,011	(21,729)
Cash at beginning of year		21,729
Cash at end of year	53,011
Supplemental Information:
Cash paid during the period for interest	236,508	209,732
Non-cash transaction:
Proceeds from capital leases		13,950
Notes receivable from the disposal of assets		$ 2,496

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2016
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 $22,027,626 at December 31, 2016. We had a working capital deficit of $1,599,535 at December 31, 2016 compared to a working capital deficit of $1,429,910 at December 31, 2015. Our revenues for the fiscal years ended December 31, 2016 and 2015, as well as revenues for 2017 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, 2016 and to date during 2017 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 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. The 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 April 18, 2016, CB increased our borrowing limit to $33,200. At March 24, 2017, the outstanding balance on our revolving loan facility with CB was approximately $27,000 and our cash balances were approximately $148,000. 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, 2016, 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 years ended December 2016 and 2015, as well as to date in 2017, have been insufficient to attain profitable operations and to provide adequate levels of cash flow from operations. During the year ended December 31, 2016 and 2015, as well as to date in 2017, 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 common stock issued by the Company to IBC or its designee in connection with the Settlement Agreement, when aggregated with all other shares of common stock then beneficially owned by IBC and its affiliates (as calculated pursuant to Section 13(d) of the Securities Exchange Act of 1934 (the “Exchange Act”) and the rules and regulations thereunder), result in the beneficial ownership by IBC and its affiliates (as calculated pursuant to Section 13(d) of the Exchange Act and the rules and regulations thereunder) at any time of more than 9.99% of the common stock of the Company. Furthermore, the Settlement Agreement provides that, for so long as IBC or any of its affiliates hold any shares of common stock of the Company, the Company and its affiliates are prohibited from, among other things, voting any securities of the Company in favor of: (1) an extraordinary corporate transaction, such as a merger, reorganization or liquidation, involving the Company or any of its subsidiaries, (2) a sale or transfer of a material amount of the Company’s assets or its subsidiaries’ assets, (3) any material change in the Company’s present capitalization or dividend policy, (4) any other material change in the Company’s business or corporate structure, (5) a change in the Company’s charter, bylaws, or instruments corresponding thereto (6) causing a class of the Company’s securities to be delisted from a national securities exchange or to cease to be authorized to be quoted in an inter-dealer quotation system of a registered national securities association, (7) causing a class of the Company’s equity securities to become eligible for termination of registration pursuant to Section 12(g)(4) of the Exchange Act, (8) terminating the Company’s transfer agent, (9) taking any action which would impede the purposes and objects of the Settlement Agreement or (10) taking any action, intention, plan or arrangement similar to any of those enumerated above. These prohibitions may not be modified or waived without further order of the Court. 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 from April 1, 2015 through December 31, 2015 and for November and December of 2016.

Nature of Operations

Nature of Operations	12 Months Ended
	Dec. 31, 2016
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, 2016, the Company operated 22 vehicle emissions testing and safety inspection stations under the trade names of Speedemissions Auto Emissions Express Just Emissions 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, 2016
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 and determined the following two events required disclosure. On March 10, 2017 we closed our Salt Lake City, Utah, station under a lease termination agreement with the landlord. As compensation for the early termination of the station’s lease, the Company received a cash payment of $250,000 on March 20, 2017. On March 20, 2017, we purchased certain assets of Auto Recycling of Montgomery, Inc. (“ARM”) which is located in Montgomery, Alabama. The assets included land, buildings, equipment and inventory previously used in an auto recycling operation which ceased operations in June of 2014. The purchase price was $175,000 for the land and buildings and $90,000 for the equipment and inventory. In payment for the assets the Company entered into two separate note agreements. Terms of each note included an interest rate of ten percent and an amortization term of ten years with a seven year balloon payment. Monthly payments for the $175,000 land and buildings note and for the $90,000 equipment and inventory note are $2,313 and $1,189, respectively. The Company intends to create an auto salvage business operation, but expects it will take approximately 60 days to hire employees and put the necessary business systems in place before sales operations can commence. Consolidation The accompanying consolidated financial statements include the accounts of Speedemissions and non-operating subsidiaries, which are 100% owned by the Company. All significant intercompany accounts and transactions have been eliminated in consolidation. 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. 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 years; emission testing equipment, five to seven years; furniture, fixtures and office equipment, three to five years, and vehicles three years. 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 quarterly 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, 2016, 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 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 May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers Revenue from Contracts with Customers: Deferral of the Effective Date 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 adoption of the accounting pronouncement did not have a material effect on the accompanying consolidated financial. In February 2016, the FASB issued ASU No. 2016-02, FASB Accounting Standards Codification Topic 842, Leases In March 2016, the FASB issued ASU No. 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Receipts and Cash Payments In January 2017, the FASB issued ASU No. 2017-04, Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment 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, 2016
Receivables [Abstract]
Notes Receivable	Note 4: Notes Receivable On September 14, 2010, the Company settled a lawsuit originally filed in 2006 against a former manager. The Company alleged the manager, while employed by the Company, breached his fiduciary duty by purchasing property in Texas where one of the Company’s testing facilities he managed was located. Under the provisions of the settlement agreement, the Company was to receive a sum of $125,000 payable in monthly installments of $1,000 per month for 72 months. The balance of $53,000 was due and payable to the Company on June 1, 2016. The Company recognized a gain from the legal settlement in the amount of $106,881 during 2010. On May 6, 2016, in consideration of a payment of $47,000, the Company agreed to cancel the note as paid in full, recording a loss of $6,000. During 2014, we sold the assets comprising six of our Houston, Texas stores for a combined amount of $220,000, consisting of $152,500 in cash and notes receivable for $67,500. The principal amount of the note was payable in equal monthly payments over a 12-month period with no interest. During 2015, we sold equipment for $2,000 in cash plus a note receivable of $2,496. The principal amount of the note was payable in equal monthly payments over a 12-month period with no interest. The note was paid in full in January 2016. There was no outstanding balance on notes receivable as of December 31, 2016. The balance of notes receivable was $56,200 as of December 31, 2015.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 5: Property and Equipment Property and equipment at December 31, 2016 and 2015 were as follows: 2016 2015 Buildings $ 30,754 $ 30,754 Emissions testing equipment 817,038 947,493 Furniture, fixtures and office equipment 56,326 56,326 Vehicles 19,356 19,356 Leasehold improvements 158,757 158,757 1,082,231 1,212,686 Less accumulated amortization and depreciation 1,033,488 1,119,753 $ 48,743 $ 92,933

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2016
Goodwill, Impaired [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, 2016 and 2015, 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, the goodwill valuation of $390,985 was not impaired as of December 31, 2016 or December 31, 2015.

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Dec. 31, 2016
Accrued Liabilities [Abstract]
Accrued Liabilities	Note 7: Accrued Liabilities Accrued liabilities at December 31, 2016 and 2015 were as follows: 2016 2015 Professional fees $ 62,500 $ 61,758 Accrued payroll 427,660 298,698 Accrued property taxes 1,267 39,838 Other 59,950 101,038 $ 551,377 $ 501,332

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2016
Notes Payable [Abstract]
Notes Payable	Note 8: Notes Payable Bridge Note Agreement On November 11, 2010, the Company entered into a $55,000 bridge note agreement (the “Note”) with an affiliate, GCA Strategic Investment Fund, Limited (“GCA”). The funds received from the Note were used for general working capital purposes. The Note bore 0% interest and was due in full on November 11, 2012. The Note is subject to mandatory prepayment upon a change of control, as defined in the Note. In consideration for the receipt of the Note, the Company issued GCA 4,000,000 warrants to purchase the Company’s common stock at $0.50 per share. On April 15, 2011, the Board of Directors of the Company and GCA agreed to amend GCA’s 4,000,000 warrants whereby the exercise price of the warrants would be reduced to $0.016 from $0.50. The closing price of the Company’s common stock was $0.013 on April 14, 2011. The warrants were exercised on April 18, 2011 at the reduced exercise price of $0.016 per share. The Note has been extended annually since the first renewal date. The most recent renewal of the Note was on November 6, 2016, establishing a new maturity date of November 6, 2017. The Note had a balance due of $60,000 on December 31, 2016 and on December 31, 2015. Promissory Note Agreements 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 for working capital purposes. Under the terms of the promissory note, 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 on the 15th of each month, starting December 15, 2014, until the loan is re-paid in full. If any of the monthly payments are not paid on the respective due date then the monthly payment amount is subject to a default interest rate of 10% per annum. The Company is currently in default of the terms of this promissory note 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 principal balance due of $20,000 on December 31, 2016 and 2015. 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 from a loan made by TVT to the Company, plus a fixed fee which the Company recorded as interest expense, for a total amount of $112,425 by October 27, 2014. Under the terms of the agreement, TVT was authorized to make daily bank debits of $1,099 on each available banking day during the term of the agreement which represented a fee rate of 49.9%. On September 16, 2014, the Company re-negotiated its agreement with TVT to obtain additional funding totaling $67,077. Under the terms of the amended agreement, the Company agreed to repay the remaining balance from the June 3, 2014 funding, plus the current funding, for a total of $100,000, plus a fixed fee which the Company recorded as interest expense, representing a total amount of $149,000 by April 30, 2015. Under the terms of the amended agreement, TVT was authorized to make daily bank debits of $1,199 on each available banking day during the term of 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 on each available banking day during the term of the agreement which represented 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 on each available banking day during the term of the agreement which represented a fee rate of 25.0%. The Company repaid the remaining balance on January 22, 2015 and, as a result, there was no outstanding balance as of December 31, 2015. On January 19, 2015, the Company entered into another 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 recorded 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 represented 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 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 $76,800 by June 16, 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 represented a fee rate of 28.0%. 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 and extending the due date from October 19, 2015 to November 27, 2015. The Company repaid the remaining balance on October 12, 2015 and, as a result, there was no outstanding balance as 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 recorded 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. The Company repaid the balance of the loan on January 8, 2016 and, as a result, there was no outstanding balance on December 31, 2016 compared to a balance of $90,160 as of December 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 recorded 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. The Company repaid the balance of the loan on May 31, 2016 and, as a result, there was no outstanding balance on December 31, 2016 compared to a balance of $57,282 as of December 31, 2015. On January 5, 2016, the Company entered into another revenue-based factoring agreement with SP, pursuant to which the Company agreed to repay SP $235,000 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 $321,950 by January 10, 2017. A portion of the proceeds were used to pay off the June 8, 2015 SP revenue-based factoring agreement described above. The Company repaid the balance of the loan on September 23, 2016 and, as a result, there was no outstanding balance as of December 31, 2016. On May 26, 2016, the Company entered into another revenue-based factoring agreement with SP, pursuant to which the Company agreed to repay SP $200,000 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 $260,000 by May 31, 2017. A portion of the proceeds were used to pay off the October 12, 2015 SP revenue-based factoring agreement described above. Under the terms of the agreement, SP is authorized to make daily bank debits of $1,035 on each available banking day during the term of the agreement which represents a fee rate of 30.0%. The Company repaid the balance of the loan on December 27, 2016 and, as a result, there was no outstanding balance as of December 31, 2016. On September 16, 2016, the Company entered into another revenue-based factoring agreement with SP, pursuant to which the Company agreed to repay SP $200,000 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 $270,000 by September 10, 2017. A portion of the proceeds were used to pay off the January 5, 2016 SP revenue-based factoring agreement described above. Under the terms of the agreement, SP is authorized to make daily bank debits of $1,097 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 $147,182 as of December 31, 2016. On December 19, 2016, the Company entered into another revenue-based factoring agreement with SP, pursuant to which the Company agreed to repay SP $225,000 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 $290,250 by December 12, 2017. A portion of the proceeds were used to pay off the May 26, 2016 SP revenue-based factoring agreement described above. Under the terms of the agreement, SP is authorized to make daily bank debits of $1,180 on each available banking day during the term of the agreement which represents a fee rate of 29.0%. The agreement had a balance due of $222,255 as of December 31, 2016. Revolving Credit Facility 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. The 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. Currently our borrowing limit with CB is $33,200. The revolving loan agreement had a balance due of $26,367 and $26,592 as of December 31, 2016 and December 31, 2015, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Note 9: 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, 2016 and 2015, 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 2012 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, 2016, the Company had net operating loss carry forwards of approximately $16,734,000 that may be used to offset future taxable income. If not utilized, the net operating loss carry forwards will expire at various dates through 2036. Differences between the income taxes incurred for 2016 and 2015 and the amount determined by applying the statutory federal income tax rate (34%) to the loss before income taxes were as follows: 2016 2015 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, 2016 and 2015 are as follows: 2016 2015 Deferred tax assets: Net operating losses $ 6,199,000 $ 5,975,000 Goodwill 566,000 761,000 Other 242,000 206,000 7,007,000 6,942,000 Valuation allowance (7,007,000 ) (6,942,000 ) Net deferred tax asset $ — $ —

Net Loss per Common Share

Net Loss per Common Share	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Net Loss per Common Share	Note 10: 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, 2016 and 2015, respectively: 2016 2015 Net loss (A) $ (220,729 ) $ (488,994 ) Weighted average common shares - basic (B) 110,606,848 109,091,759 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) 110,606,848 109,091,759 Net loss per share - basic (A/B) $ (0.00 ) $ (0.00 ) Net loss per share - diluted (A/C) $ (0.00 ) $ (0.00 ) (1) As a result of the Company’s net loss for the years’ ended December 31, 2016 and 2015, aggregate Common Stock Equivalents of 378,000 and 431,000, respectively, 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 years’ ended December 31, 2016 and 2015. 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, 2016 and 2015, 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, 2016 and 2015. These Common Stock Equivalents could be dilutive in future periods.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 11: 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, 2016 and 2015, the excess of rent expense over cash payments was $39,320 and $36,453, 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, 2016: Year Ending December 31 2017 $ 145,085 2018 71,584 2019 36,900 2020 16,300 2021 - 2022 and later - $ 269,869 Total rent expense under all operating leases totaled $562,896 in 2016 compared to $787,312 in 2015. Total rent income from sub-lease agreements on operating leases totaled $38,800 in 2016 compared to $248,952 in 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 $13,950 in equipment under capital lease with accumulated depreciation of $2,491 at December 31, 2016. Future minimum rental payments required under the non-cancelable capital leases were as follows at December 31, 2016: Year Ending December 31 2017 $ 4,640 2018 4,640 2019 3,866 13,146 Less amounts representing interest 2,457 Present value of net minimum lease payments 10,689 Less current portion 3,277 Long-term capitalized lease obligations $ 7,412 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, 2016
Stockholders' Equity Note [Abstract]
Preferred and Common Stock Transactions	Note 12: Preferred and Common Stock Transactions Preferred Stock The Company had 5,133 shares of Series A Convertible Preferred Stock (“Preferred A Stock”) outstanding at December 31, 2016 and 2015. Each share of Preferred A Stock is convertible into 833.33 shares of the Company’s common stock, or 4,277,498 shares of common stock in aggregate. GCA Strategic Investment Fund, Limited (“GCA”) through its individual shareholders held 3,724 shares of Preferred A Stock convertible into 3,103,333 shares of common stock as of December 31, 2016 and 2015. Global Capital Funding Group, LP through its individual shareholders held 1,409 shares of Preferred A Stock convertible into 1,174,166 shares of common stock as of December 31, 2016 and 2015. 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 at December 31, 2016 and 2015. 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% or more of the outstanding shares of the Company’s common stock without the prior written consent of GCA, a transfer of substantially all of the assets of the Company, a merger, or certain other events. Should one of the contingent redemption instances occur, the Company would be required to redeem the Preferred A Stock at the greater of (i) the original issue price of $1,000 per share or (ii) 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 shares of Preferred A Stock currently outstanding, if this redemption were triggered, the Company would be required to pay the holders of these shares $5,133,000. The carrying value of the Preferred A Stock at December 31, 2016 and 2015 was $4,579,346. An accretion from the original value assigned to the Preferred A Stock of $4,579,346 has not been made since the contingent redemption features have no mandatory time for redemption and the probability of one of the contingent redemption features occurring cannot be determined. 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 13, 2013, the Company made a partial issuance of 1,250,000 shares of 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 in exchange for shares of the Company’s common stock. Of the 1,250,000 shares issued, 500,000 shares were sold by IBC, 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. The remaining 750,000 shares were issued by the Company as a financing fee to IBC which the Company recognized an in the fourth quarter of 2013. The Settlement Agreement provides that in no event shall the total number of shares of common stock issued to IBC or its designee in connection with the Settlement Agreement, when aggregated with all other shares of common stock then beneficially owned by IBC and its affiliates (as calculated pursuant to Section 13(d) of the Exchange Act and the rules and regulations thereunder), result in the beneficial ownership by IBC and its affiliates (as calculated pursuant to Section 13(d) of the Exchange Act and the rules and regulations thereunder) at any time of more than 9.99% of the common stock of the Company. During the seven-month period ending July 31, 2014, IBC assumed financial responsibility for an additional $133,984 of the Company’s trade accounts payable under the Settlement Agreement, 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 shares of its common stock to pay in full for the $199,628 of trade accounts payable assumed plus an additional 2,700,000 common shares valued at $14,220 for IBC consulting fees. The Company recognized no expense related to the consulting services performed during the years ended December 31, 2016 and 2015, respectively. On November 12, 2015, the Company issued the following amounts of common stock: 600,000 shares to its directors, 250,000 shares to an affiliated company, and 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 $0.001 per share. The Company recognized $950 in expense related to these 950,000 shares during the quarter ended December 31, 2015. On November 15, 2016, the Company issued the following amounts of common stock: 2,500,000 shares to its directors, 500,000 to an advisor to the directors, 1,250,000 shares to an affiliated company, 1,000,000 shares to a contract employee and 3,200,000 shares to Company employees for services previously rendered. For financial reporting purposes, the Company valued the shares based the market value of the shares on the November 15, 2016 issue date or $0.001 per share. The Company recognized $8,450 in expense related to these 8,450,000 shares during the quarter ended December 31, 2016. The Company is authorized to issue 250,000,000 shares of $0.001 par value common stock, of which 120,438,914 and 111,988,914 were issued with 118,364,225 and 109,914,225 shares outstanding as of December 31, 2016 and 2015, respectively. The total number of shares reserved for options and warrant conversions was 378,000 and 431,000 on December 31, 2016 and 2015, respectively. 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 shares of the Company’s common stock. There were no options outstanding under the 2001 Plan as of December 31, 2016. 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 shares of the Company’s authorized common stock. Options granted under the 2005 Plan generally vested annually in three equal installments. There were no options outstanding under the 2005 Plan as of December 31, 2016. 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 shares of the Company’s common stock. Options granted under the 2006 Plan vest annually in three equal installments. There were 6,000 options outstanding under the 2006 Plan as of December 31, 2016. 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 shares of our common stock under the 2008 Plan. There were no options outstanding under the 2008 Plan as of December 31, 2016. On June 14, 2010, the Compensation Committee of the Company approved common stock awards of 100,000 common shares from the Company’s 2008 Plan to each of the Company’s five directors. The common stock awards vested immediately. The Company did not grant common stock option awards in 2014. The Company recognized $10,500 in share-based compensation expense from the 500,000 common shares awarded to the Company’s directors in 2010. The common shares awarded vested immediately and the stock price was $0.021 on the date of the grant. These plans do not allow for the exercise of options after ten years from the date of grant. There were 1,025,000 stock options available to be granted under these plans at December 31, 2016 and 2015. As of December 31, 2016 and 2015, options to purchase, respectively, a total of 6,000 and 59,000 had been granted and were outstanding under these four plans. Options to purchase 6,000 and 59,000 common shares were exercisable as of December 31, 2016 and 2015, respectively. The Company did not record any share-based compensation expense under above stock incentive plans during the years ended December 31, 2016 and December 31, 2015. 2016 2015 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 53,000 $ 1.00 — $ — Options outstanding at December 31, 6,000 $ 0.50 59,000 $ 0.61 The following table summarizes information about stock options outstanding at December 31, 2016: 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 6,000 0.92 years $ 0.50 6,000 $ 0.50 As of December 31, 2016, there was no unrecognized stock-based compensation expense related to non-vested stock options. The was no activity for our non-vested stock options for the years ended December 31, 2016 and 2015. The was no aggregate intrinsic value of options outstanding and exercisable at December 31, 2016 and 2015 based on the Company’s closing stock price of $0.006 and $0.001, respectively. The was no aggregate intrinsic value of options vesting during 2016 and 2015. 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, 2016 and 2015. 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 share of the Company’s common stock. The exercise price of each warrant is $0.010; the warrants fully vested when granted and expire on June 5, 2018. The closing price of the Company’s common stock on the date of the warrants’ grant was $0.007 per share. 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. On September 26, 2013 and November 25, 2013, the Company issued 180,000 shares and 48,000 shares of its common stock, respectively, to Vincent Calicchia as a result of the exercise of previously granted warrants. Number of Warrants Outstanding Warrants — December 31, 2014 372,000 Granted - Exercised - Outstanding Warrants — December 31, 2015 372,000 Granted - Exercised - Outstanding Warrants — December 31, 2016 372,000 All warrants issued were fully vested within the calendar year in which they were granted. As of December 31, 2016, there were 372,000 warrants to purchase common stock outstanding.

Risks and Uncertainties

Risks and Uncertainties	12 Months Ended
	Dec. 31, 2016
Risks and Uncertainties [Abstract]
Risks and Uncertainties	Note 13: 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% or more of the outstanding shares of common stock without the prior written consent of GCA, we could be required to redeem the Preferred A Stock at the greater of (i) the original issue price of $1,000 per share or (ii) 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 shares of Preferred A Stock currently outstanding, if this redemption were triggered we would be required to pay the holders of these shares an aggregate of at least $5,133,000. This restriction will likely deter any proposed acquisition of our stock and may make it more difficult for us to attract new investors, as any mandatory redemption of the preferred shares will materially adversely affect our ability to remain in business and significantly impair the value of our common stock. 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 120,438,914 shares of common stock issued and 118,364,225 shares outstanding as of December 31, 2016. As of December 31, 2016, our largest shareholder, GCA, and its affiliates, owned 17,860,918 shares of our common stock. Upon the conversion of their Preferred A Stock, GCA could own up to 22,138,416 shares of our common stock.

Significant Fourth Quarter Adju

Significant Fourth Quarter Adjustments	12 Months Ended
	Dec. 31, 2016
Accounting Changes and Error Corrections [Abstract]
Significant Fourth Quarter Adjustments	Note 14: Significant Fourth Quarter Adjustments During the fourth quarters of the years ended December 31, 2016 and 2015, there were no significant adjustments.

Significant Accounting Polici21

Significant Accounting Policies (Policy)	12 Months Ended
	Dec. 31, 2016
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 and determined the following two events required disclosure. On March 10, 2017 we closed our Salt Lake City, Utah, station under a lease termination agreement with the landlord. As compensation for the early termination of the station’s lease, the Company received a cash payment of $250,000 on March 20, 2017. On March 20, 2017, we purchased certain assets of Auto Recycling of Montgomery, Inc. (“ARM”) which is located in Montgomery, Alabama. The assets included land, buildings, equipment and inventory previously used in an auto recycling operation which ceased operations in June of 2014. The purchase price was $175,000 for the land and buildings and $90,000 for the equipment and inventory. In payment for the assets the Company entered into two separate note agreements. Terms of each note included an interest rate of ten percent and an amortization term of ten years with a seven year balloon payment. Monthly payments for the $175,000 land and buildings note and for the $90,000 equipment and inventory note are $2,313 and $1,189, respectively. The Company intends to create an auto salvage business operation, but expects it will take approximately 60 days to hire employees and put the necessary business systems in place before sales operations can commence.
Consolidation	Consolidation The accompanying consolidated financial statements include the accounts of Speedemissions and non-operating subsidiaries, which are 100% owned by the Company. All significant intercompany accounts and transactions have been eliminated in consolidation.
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. 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 years; emission testing equipment, five to seven years; furniture, fixtures and office equipment, three to five years, and vehicles three years. 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 quarterly 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, 2016, 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
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 May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers Revenue from Contracts with Customers: Deferral of the Effective Date 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 adoption of the accounting pronouncement did not have a material effect on the accompanying consolidated financial. In February 2016, the FASB issued ASU No. 2016-02, FASB Accounting Standards Codification Topic 842, Leases In March 2016, the FASB issued ASU No. 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Receipts and Cash Payments In January 2017, the FASB issued ASU No. 2017-04, Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment 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, 2016
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	2016 2015 Buildings $ 30,754 $ 30,754 Emissions testing equipment 817,038 947,493 Furniture, fixtures and office equipment 56,326 56,326 Vehicles 19,356 19,356 Leasehold improvements 158,757 158,757 1,082,231 1,212,686 Less accumulated amortization and depreciation 1,033,488 1,119,753 $ 48,743 $ 92,933

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2016
Accrued Liabilities [Abstract]
Schedule of Accrued Liabilities	2016 2015 Professional fees $ 62,500 $ 61,758 Accrued payroll 427,660 298,698 Accrued property taxes 1,267 39,838 Other 59,950 101,038 $ 551,377 $ 501,332

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Statutory Federal Income Tax Rate	2016 2015 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	2016 2015 Deferred tax assets: Net operating losses $ 6,199,000 $ 5,975,000 Goodwill 566,000 761,000 Other 242,000 206,000 7,007,000 6,942,000 Valuation allowance (7,007,000 ) (6,942,000 ) Net deferred tax asset $ — $ —

Net Loss per Common Share (Tabl

Net Loss per Common Share (Tables)	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Computation for Basic and Diluted Net Loss per Common Share	2016 2015 Net loss (A) $ (220,729 ) $ (488,994 ) Weighted average common shares - basic (B) 110,606,848 109,091,759 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) 110,606,848 109,091,759 Net loss per share - basic (A/B) $ (0.00 ) $ (0.00 ) Net loss per share - diluted (A/C) $ (0.00 ) $ (0.00 ) (1) As a result of the Company’s net loss for the years’ ended December 31, 2016 and 2015, aggregate Common Stock Equivalents of 378,000 and 431,000, respectively, 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 years’ ended December 31, 2016 and 2015. 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, 2016 and 2015, 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, 2016 and 2015. These Common Stock Equivalents could be dilutive in future periods.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Payments under Non-cancelable Operating Leases	Year Ending December 31 2017 $ 145,085 2018 71,584 2019 36,900 2020 16,300 2021 - 2022 and later - $ 269,869
Schedule of Future Minimum Payments under Capital Leases	Year Ending December 31 2017 $ 4,640 2018 4,640 2019 3,866 13,146 Less amounts representing interest 2,457 Present value of net minimum lease payments 10,689 Less current portion 3,277 Long-term capitalized lease obligations $ 7,412

Preferred and Common Stock Tr27

Preferred and Common Stock Transactions (Tables)	12 Months Ended
	Dec. 31, 2016
Share-based Compensation [Abstract]
Options Granted	2016 2015 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 53,000 $ 1.00 — $ — Options outstanding at December 31, 6,000 $ 0.50 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 6,000 0.92 years $ 0.50 6,000 $ 0.50
Warrant Activity	Number of Warrants Outstanding Warrants — December 31, 2014 372,000 Granted - Exercised - Outstanding Warrants — December 31, 2015 372,000 Granted - Exercised - Outstanding Warrants — December 31, 2016 372,000

Going Concern (Details)

Going Concern (Details) - USD ($)	1 Months Ended		12 Months Ended	15 Months Ended
	Apr. 16, 2015	Dec. 13, 2013	Dec. 31, 2016	Dec. 31, 2016	Mar. 24, 2017	Apr. 18, 2016	Dec. 31, 2015
Line of Credit Facility [Line Items]
Accumulated deficit			$ 22,027,626	$ 22,027,626			$ 21,806,897
Working capital deficit			1,599,535	$ 1,599,535			$ 1,429,910
Litigation settlement amount		$ 205,643	$ 125,000
Maximum ownership percentage			9.99%	9.99%
Domestic Tax Authority [Member]
Line of Credit Facility [Line Items]
Accrued income taxes			$ 332,000	$ 332,000
Income taxes paid				53,000
Subsequent Event [Member] | Domestic Tax Authority [Member]
Line of Credit Facility [Line Items]
Accrued income taxes					$ 332,000
Celtic Bank [Member]
Line of Credit Facility [Line Items]
Loan	$ 17,000
Amount of credit facility	$ 17,000		$ 33,200	$ 33,200		$ 33,200
Line of credit, expiration date	Oct. 15, 2015
Celtic Bank [Member] | Subsequent Event [Member]
Line of Credit Facility [Line Items]
Cash					148,000
Line of credit facility, amount outstanding					$ 27,000

Significant Accounting Polici29

Significant Accounting Policies (Details) - USD ($)	1 Months Ended	12 Months Ended
	Mar. 20, 2017	Dec. 31, 2016
Subsequent Event [Member] | Note One [Member]
Property, Plant and Equipment [Line Items]
Interest rate	10.00%
Amortization term	10 years
Monthly payment	$ 2,313
Subsequent Event [Member] | Note One [Member] | Balloon Payment [Member]
Property, Plant and Equipment [Line Items]
Amortization term	7 years
Subsequent Event [Member] | Note Two [Member]
Property, Plant and Equipment [Line Items]
Interest rate	10.00%
Amortization term	10 years
Monthly payment	$ 1,189
Subsequent Event [Member] | Note Two [Member] | Balloon Payment [Member]
Property, Plant and Equipment [Line Items]
Amortization term	7 years
Non-operating Subsidiaries [Member]
Property, Plant and Equipment [Line Items]
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
Land and Building [Member] | Subsequent Event [Member]
Property, Plant and Equipment [Line Items]
Purchase price of assets	$ 175,000
Equipment and Inventory [Member] | Subsequent Event [Member]
Property, Plant and Equipment [Line Items]
Purchase price of assets	$ 90,000

Notes Receivable (Details)

Notes Receivable (Details) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 13, 2013	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2010	Jun. 01, 2016
Litigation settlement amount	$ 205,643	$ 125,000
Monthly installment amount		$ 1,000
Settlement agreement term, months		72 months
Notes receivable		$ 56,200	$ 2,496	$ 67,500		$ 53,000
Proceeds from notes receivable		47,000
Gain from legal settlement		$ (6,000)			$ 106,881
Carrying value of assets				220,000
Asset Sale [Member]
Proceeds from the sale of assets			$ 2,000	$ 152,500
Promissory note term			12 months	12 months

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,082,231	$ 1,212,686
Less accumulated amortization and depreciation	1,033,488	1,119,753
Property and equipment, net	48,743	92,933
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	817,038	947,493
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	19,356
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 158,757	$ 158,757

Goodwill (Details)

Goodwill (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Goodwill, Impaired [Abstract]
Goodwill	$ 390,985	$ 390,985

Accrued Liabilities (Details)

Accrued Liabilities (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Accrued Liabilities [Abstract]
Professional fees	$ 62,500	$ 61,758
Accrued payroll	427,660	298,698
Accrued property taxes	1,267	39,838
Other	59,950	101,038
Accrued liabilities	$ 551,377	$ 501,332

Notes Payable (Details)

Notes Payable (Details) - USD ($)	1 Months Ended
	Dec. 19, 2016	Nov. 06, 2016	Sep. 16, 2016	May 26, 2016	Jan. 05, 2016	Oct. 12, 2015	Aug. 21, 2015	Jun. 08, 2015	Apr. 16, 2015	Mar. 06, 2015	Jan. 19, 2015	Nov. 18, 2014	Nov. 05, 2014	Oct. 24, 2014	Sep. 16, 2014	May 30, 2014	Nov. 11, 2010	Dec. 31, 2016	Nov. 15, 2016	Apr. 18, 2016	Dec. 31, 2015	Nov. 12, 2015	Apr. 15, 2011	Apr. 14, 2011
Line of Credit Facility [Line Items]
Notes payable																		$ 449,437			$ 227,442
Closing price																		$ 0.006	$ 0.001		$ 0.001	$ 0.001
GCA Strategic Investment Fund Limited [Member]
Line of Credit Facility [Line Items]
Loan																	$ 55,000
Interest rate																	0.00%
Notes payable																		$ 60,000			$ 60,000
Repayment date		Nov. 6, 2017															Nov. 11, 2012
Issuance of warrants to purchase common stock																	4,000,000
Warrant exercise price																	$ 0.50						$ 0.016
Closing price																								$ 0.013
Samson Partners LLC [Member]
Line of Credit Facility [Line Items]
Loan	$ 225,000		$ 200,000	$ 200,000	$ 235,000	$ 75,000		$ 250,000	$ 75,000	$ 60,000	$ 60,000	$ 35,000
Notes payable	$ 290,250		$ 270,000	$ 260,000	$ 321,950	$ 101,250		$ 337,500	$ 104,175	$ 76,800	$ 75,000	$ 43,750
Repayment date	Dec. 12, 2017		Sep. 10, 2017	May 31, 2017	Jan. 10, 2017	Aug. 22, 2016	Nov. 27, 2015	Apr. 14, 2016	Oct. 19, 2015	Jun. 16, 2015	May 1, 2015	Feb. 9, 2015
Monthly payments	$ 1,180		$ 1,097	$ 1,035			$ 500		$ 827	$ 1,169	$ 1,169	$ 875
Effective annual interest rate	29.00%		35.00%	30.00%					38.90%	28.00%	25.00%	25.00%
Samson Partners LLC [Member] | Note Five [Member]
Line of Credit Facility [Line Items]
Notes payable																					90,160
Samson Partners LLC [Member] | Note Six [Member]
Line of Credit Facility [Line Items]
Notes payable																					57,282
Samson Partners LLC [Member] | Note Nine [Member]
Line of Credit Facility [Line Items]
Notes payable																		147,182
Samson Partners LLC [Member] | Note Ten [Member]
Line of Credit Facility [Line Items]
Notes payable																		222,255
Celtic Bank [Member]
Line of Credit Facility [Line Items]
Loan									$ 17,000
Notes payable									$ 18,955									26,367			26,592
Repayment date									Oct. 15, 2015
Amount of credit facility									$ 17,000									33,200		$ 33,200
Dianna Parlontieri [Member]
Line of Credit Facility [Line Items]
Loan													$ 20,000
Notes payable													$ 20,400					$ 20,000			$ 20,000
Repayment date													Dec. 15, 2014
Monthly payments													$ 1,700
Effective annual interest rate													10.00%
Entrepreneur Now LLC [Member]
Line of Credit Facility [Line Items]
Loan														$ 50,000
Notes payable														$ 72,000
Repayment date														Mar. 2, 2015
Monthly payments														$ 1,000
Effective annual interest rate														44.00%
TVT Capital LLC [Member]
Line of Credit Facility [Line Items]
Loan															$ 67,077	$ 75,000
Notes payable															149,000	$ 112,425
Total borrowings															$ 100,000
Repayment date															Apr. 30, 2015	Oct. 27, 2014
Monthly payments															$ 1,199	$ 1,099
Effective annual interest rate																49.90%

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Net operating loss carry forwards	$ 16,734,000
Net operating loss carry forwards, expiration	Dec. 31, 2036
Statutory rate	34.00%	34.00%

Income Taxes (Statutory Federal

Income Taxes (Statutory Federal Income Tax Rate) (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Statutory rate	(34.00%)	(34.00%)
State income taxes, net of federal deduction	(4.00%)	(4.00%)
Valuation allowance	38.00%	38.00%
Total

Income Taxes (Schedule of Defer

Income Taxes (Schedule of Deferred Tax Assets) (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Net operating losses	$ 6,199,000	$ 5,975,000
Goodwill	566,000	761,000
Other	242,000	206,000
Deferred tax asset, gross	7,007,000	6,942,000
Valuation allowance	(7,007,000)	(6,942,000)
Net deferred tax asset

Net Loss per Common Share (Deta

Net Loss per Common Share (Details) - USD ($)		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net loss		$ (220,729)	$ (488,994)
Weighted average common shares - basic (B)		110,606,848	109,091,759
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)		110,606,848	109,091,759
Net loss per share - basic (A/B)		$ 0	$ 0
Net loss per share - diluted (A/C)		$ 0	$ 0
Stock Options And Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities		378,000	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 years' ended December 31, 2016 and 2015, aggregate Common Stock Equivalents of 378,000 and 431,000, respectively, 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 years' ended December 31, 2016 and 2015. 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, 2016 and 2015, 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, 2016 and 2015. These Common Stock Equivalents could be dilutive in future periods.

Commitments and Contingencies39

Commitments and Contingencies (Operating Leases) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Excess of rent expense over cash payments	$ 39,320
2,017	145,085
2,018	71,584
2,019	36,900
2,020	16,300
2,021
2022 and later
Total	269,869
Total rent expense under all operating leases	562,896	$ 787,312
Total rent income from sub-lease agreements on operating leases	$ 38,800	$ 248,952

Commitments and Contingencies40

Commitments and Contingencies (Capital Leases) (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Equipment under capital lease	$ 13,950
Equipment under capital lease, accumulated depreciation	2,491
2,017	4,640
2,018	4,640
2,019	3,866
Total	13,146
Less amounts representing interest	2,457
Present value of net minimum lease payments	10,689
Less current portion	3,277
Long-term capitalized lease obligations	$ 7,412	$ 10,688

Preferred and Common Stock Tr41

Preferred and Common Stock Transactions (Narrative) (Details) - USD ($)	1 Months Ended								3 Months Ended		7 Months Ended	12 Months Ended
	Nov. 15, 2016	Nov. 15, 2015	Nov. 12, 2015	Dec. 13, 2013	Nov. 25, 2013	Sep. 26, 2013	Jun. 05, 2013	Jun. 14, 2010	Dec. 31, 2016	Dec. 31, 2015	Jul. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Apr. 15, 2011	Apr. 14, 2011	Nov. 11, 2010
Preferred stock, value									$ 4,579,346	$ 4,579,346		$ 4,579,346	$ 4,579,346
Shares reserved for option and warrant conversion									378,000	431,000		378,000	431,000
Common stock, shares outstanding									118,364,225	109,914,225		118,364,225	109,914,225
Common stock, par value									$ 0.001	$ 0.001		$ 0.001	$ 0.001
Common stock, shares issued									120,438,914	111,988,914		120,438,914	111,988,914
Issuance of common stock for services, shares									8,450,000	950,000
Issuance of common stock for services												$ 8,450	$ 950
Dividend yield												0.00%
Closing price	$ 0.001		$ 0.001						$ 0.006	$ 0.001		$ 0.006	$ 0.001
Maximum ownership percentage									9.99%			9.99%
Common stock, shares authorized									250,000,000	250,000,000		250,000,000	250,000,000
Share-based compensation expense									$ 8,450	$ 950
Options available to be granted									1,025,000	1,025,000		1,025,000	1,025,000
Options granted
Options outstanding									6,000	59,000		6,000	59,000	59,000
Options exercisable									6,000	59,000		6,000	59,000
Number of warrants outstanding									372,000	372,000		372,000	372,000	372,000
Shares issued for warrant exercises
2001 Plan [Member]
Common stock reserved for issuance									100,000			100,000
2005 Plan [Member]
Common stock reserved for issuance									303,498			303,498
Vesting period												3 years
2006 Plan [Member]
Common stock reserved for issuance									2,000,000			2,000,000
Options outstanding									6,000			6,000
Vesting period												3 years
2008 Plan [Member]
Common stock reserved for issuance									5,000,000			5,000,000
Options granted								500,000
Series A Convertible Redeemable Preferred Stock [Member]
Preferred stock, value										$ 4,579,346			$ 4,579,346
Preferred stock, shares outstanding									5,133	5,133		5,133	5,133
Number of shares issued upon conversion									833.33			833.33
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
Ownership restrictions, percent												33.33%
Employee [Member]
Issuance of common stock for services, shares		3,200,000	100,000
Affiliated Entity [Member]
Issuance of common stock for services, shares		1,250,000	250,000
Director [Member]
Issuance of common stock for services, shares	2,500,000		600,000
Director [Member] | 2008 Plan [Member]
Closing price								$ 0.021
Share-based compensation expense								$ 10,500
Options granted								100,000
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							56,398,059
Number of shares subsequently sold				500,000
Closing price				$ 0.012
Issuance of shares as financing fee				750,000
Issuance of common stock for debt				$ 71,644
Trade accounts payable				65,644							$ 199,628
Liabilities assumed											$ 133,984
Cash received for common stock and liability for stock to be issued				$ 6,000
Maximum ownership percentage				9.99%
GCA Strategic Investment Fund Limited [Member]
Common stock, shares outstanding									17,860,918			17,860,918
Closing price																$ 0.013
Warrant exercise price															$ 0.016		$ 0.50
GCA Strategic Investment Fund Limited [Member] | Series A Convertible Redeemable Preferred Stock [Member]
Preferred stock, shares outstanding									3,724	3,724		3,724	3,724
Number of shares issued upon conversion									3,103,333	3,103,333		3,103,333	3,103,333
Global Capital Funding Group [Member] | Series A Convertible Redeemable Preferred Stock [Member]
Preferred stock, shares outstanding									1,409	1,409		1,409	1,409
Number of shares issued upon conversion									1,174,166	1,174,166		1,174,166	1,174,166
Director Advisor [Member]
Issuance of common stock for services, shares	500,000
Contract Employee [Member]
Issuance of common stock for services, shares		1,000,000
National Securities Corporation [Member] | Warrant [Member]
Closing price							$ 0.007
Options granted							600,000
Warrant exercise price							$ 0.010
Vincent Calicchia [Member] | Warrant [Member]
Shares issued for warrant exercises					48,000	180,000

Preferred and Common Stock Tr42

Preferred and Common Stock Transactions (Options Granted) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Number of Shares
Options outstanding, beginning balance	59,000	59,000
Granted
Exercised/exchanged
Expired	53,000
Options outstanding, ending balance	6,000	59,000
Weighted Average Exercise Price
Options Outstanding, beginning balance	$ 0.61	$ 0.61
Granted
Exercised/exchanged
Expired	1
Options Outstanding, ending balance	$ 0.50	$ 0.61

Preferred and Common Stock Tr43

Preferred and Common Stock Transactions (Stock Options Outstanding) (Details) - 0.00 - 0.99 [Member - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
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		6,000
Weighted Average Remaining Contractual Life	11 months 1 day
Weighted Average Exercise Price		$ 0.50
Number of Options Exercisable		6,000
Options Exercisable, Weighted Average Exercise Price		$ 0.50

Preferred and Common Stock Tr44

Preferred and Common Stock Transactions (Warrant Activity) (Details) - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Stockholders' Equity Note [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, 2016	Dec. 31, 2015
Concentration Risk [Line Items]
Common stock, shares issued	120,438,914	111,988,914
Common stock, shares outstanding	118,364,225	109,914,225
GCA Strategic Investment Fund Limited [Member]
Concentration Risk [Line Items]
Common stock, shares outstanding	17,860,918
Maximum number of shares of common stock of entity which could be owned	22,138,416
Series A Convertible Redeemable Preferred Stock [Member]
Concentration Risk [Line Items]
Ownership restrictions, percent	33.33%
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
Series A Convertible Redeemable Preferred Stock [Member] | GCA Strategic Investment Fund Limited [Member]
Concentration Risk [Line Items]
Preferred stock, shares outstanding	3,724	3,724
Minimum [Member]
Concentration Risk [Line Items]
Ownership restrictions, percent	33.33%