Speedemissions (SPMI) 10-Q 15 May 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2017	May 05, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Entity Registrant Name	SPEEDEMISSIONS INC
Entity Central Index Key	1,158,419
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		118,364,225

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Current assets:
Cash	$ 185,652	$ 53,011
Inventory	60,697	9,118
Other current assets	47,807	49,932
Total current assets	294,156	112,061
Property and equipment, net	253,507	48,743
Goodwill	210,884	390,985
Other assets	33,684	35,658
Total assets	792,231	587,447
Current liabilities:
Line of credit	26,856	26,367
Current portion notes payable	354,383	449,437
Accounts payable	463,140	678,317
Accrued liabilities	573,813	551,377
Current portion - capitalized lease obligations	3,399	3,277
Current portion – deferred rent	2,821	2,821
Total current liabilities	1,424,412	1,711,596
Notes payable, net of current portion	252,961
Capitalized lease obligations, net of current portion	6,515	7,412
Deferred rent, net of current portion	31,596	36,499
Total liabilities	1,715,484	1,755,507
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 March 31, 2017 and December 31, 2016	120,369	120,369
Additional paid-in capital	16,259,851	16,259,851
Treasury stock at cost (2,074,689 shares)	(100,000)	(100,000)
Accumulated deficit	(21,782,819)	(22,027,626)
Total shareholders' deficit	(5,502,599)	(5,747,406)
Total liabilities and shareholders' deficit	$ 792,231	$ 587,447

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
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	120,438,914
Common stock, shares outstanding	118,364,225	118,364,225
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 (unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Income Statement [Abstract]
Revenue	$ 897,411	$ 885,551
Costs of revenue:
Cost of emission certificates	166,544	159,575
Store operating expenses	517,277	522,030
General and administrative (income) expenses	203,951	171,146
Gain from disposal of non-strategic assets	(74,099)	(4,345)
Operating profit	83,738	37,145
Other income (expense)
Other income	199,910
Interest income		755
Interest expense	(38,841)	(62,907)
Other income (expense), net	161,069	(62,152)
Net income (loss)	$ 244,807	$ (25,007)
Basic and diluted net income (loss) per share	$ 0	$ 0
Weighted average common shares outstanding, basic and diluted	118,364,225	109,914,225

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash flows from operating activities:
Net income profit (loss)	$ 244,807	$ (25,007)
Adjustments to reconcile net incomet (loss) to cash (used in) provided by operating activities:
Depreciation and amortization	10,203	15,469
Gain from derecognition of accounts payable	(199,910)
Gain from disposal of non-strategic assets	(74,099)	(4,345)
Changes in operating assets and liabilities:
Inventory	(51,579)	(2,129)
Other current assets	2,126	725
Other assets	1,974	(755)
Accounts payable and accrued liabilities	7,170	18,335
Other liabilities	(4,903)	1,089
Net cash (used in) provided by operating activities	(64,211)	3,382
Cash flows from investing activities:
Purchases of property and equipment	(214,968)
Proceeds from notes receivable		3,207
Proceeds from asset sales	254,200	4,345
Net cash provided by investing activities	39,232	7,552
Cash flows from financing activities:
Proceeds from line of credit	20,600	2,594
Payments on line of credit	(20,111)	(8,735)
Proceeds from notes payable	265,000	150,761
Payments on notes payable	(107,094)	(80,673)
Payments on capitalized leases	(775)	(10,872)
Net cash provided by financing activities	157,620	53,075
Net increase in cash	132,641	64,009
Cash at beginning of period	53,011
Cash at end of period	185,652	64,009
Supplemental Information:
Cash paid during the period for interest	$ 38,841	$ 62,907

Going Concern

Going Concern	3 Months Ended
	Mar. 31, 2017
Going Concern [Abstract]
Going Concern	Note 1. Going Concern The accompanying consolidated financial statements of Speedemissions, Inc. have been prepared on a going concern basis which contemplates the realization of assets and liquidation of liabilities in the normal course of business. These consolidated financial statements do not include any adjustments relating to the recoverability and classification of assets or the amounts and classification of liabilities that may be necessary in the event the Company cannot continue as a going concern. References in this report to “Speedemissions,” the “Company,” “we,” “us” and “our” mean Speedemissions, Inc. and our consolidated subsidiaries. Speedemissions has experienced recurring net losses which have caused an accumulated deficit of $21,782,819 at March 31, 2017. We had a working capital deficit of $1,130,256 at March 31, 2017 compared to a working capital deficit of $1,599,535 at December 31, 2016. Our revenues for the quarter ended March 31, 2017 and for the fiscal years ended December 31, 2016 and 2015 have been insufficient to attain repeatable profitable operations and to provide adequate levels of cash flow from operations. While the Company reported net income of $244,807 for the quarter ended March 31, 2017, our profit included two non-recurring items. These non-recurring items were a gain of $199,910 from derecognition of accounts payable and a gain of $74,099 from disposal of non-strategic assets. Without these two non-recurring gains, we would have reported a net loss of $29,202 for the quarter ended March 31, 2017. Our near term liquidity and ability to continue as a going concern is dependent on our ability to generate sufficient revenues from our store operations to provide sufficient cash flow from operations to pay our current level of operating expenses, provide for inventory purchases and to reduce past due amounts owed to vendors and service providers. No assurances can be given that the Company will be able to achieve sufficient levels of revenues in the near term to provide adequate levels of cash flow from operations. Should an increase in revenues not materialize, we will seek to further reduce operating costs to bring them in line with reduced revenue levels. If the Company is unable to achieve near term profitability and generate sufficient cash flow from operations, and if the Company is unable to sufficiently reduce operating costs, we would need to raise additional capital or obtain additional borrowings beyond our existing credit facilities. We currently have very limited access to capital, including the public and private placement of equity securities and additional debt financing. No assurances can be given that additional capital or borrowings would be available or, if available, that we would be able to complete a capital raise or financing on satisfactory terms, to allow us to continue as a going concern. As a result of the Company’s history of losses and financial condition, there is substantial doubt about the ability of the Company to continue as a going concern. If the Company is unable to continue as a going concern, our shareholders will likely lose all of their investment in the Company. 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. On April 16, 2015, the Company entered into a revolving loan agreement with Celtic Bank (“CB”), pursuant to which the Company initially borrowed $17,000 from CB. Under the terms of the revolving loan agreement, the Company agreed to repay the initial loan, plus interest, for a total amount of $18,955 by October 15, 2015. The Company made the required six monthly payments by the October 15, 2015 due date. 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 and, effective April 18, 2016, CB increased our borrowing limit to $33,200. At May 5, 2017, the outstanding balance on our revolving loan facility with CB was approximately $20,000 and our cash balances were approximately $11,000. Our revenues during the years ended December 2016 and 2015, as well as the three months ended March 31, 2017, have been insufficient to attain repeatable profitable operations and to provide adequate levels of cash flow from operations. While the Company reported net income of $244,807 for the quarter ended March 31, 2017, our profit included two non-recurring items. These non-recurring items were a gain of $199,910 from derecognition of accounts payable and a gain of $74,099 from disposal of non-strategic assets. Without these two non-recurring gains, we would have reported a net loss of $29,202 for the quarter ended March 31, 2017. During the years ended December 31, 2016 and 2015 and the three months ended March 31, 2017, due to insufficient cash flow from operations and borrowing limitations under our line of credit facility, we have been extending payments owed to landlords and vendors beyond normal payment terms and deadlines. Until such vendors are paid within normal payment terms, no assurances can be given that required services and materials needed to support operations will continue to be provided. In addition, no assurances can be given that vendors will not pursue legal means to collect past due balances owed. Any interruption of services or materials would likely have an adverse impact on our operations and could impact our ability to continue as a going concern.

Nature of Operations

Nature of Operations	3 Months Ended
	Mar. 31, 2017
Nature of Operations [Abstract]
Nature of Operations	Note 2: Nature of Operations Description of Business Speedemissions, Inc. is one of the largest test-only emissions testing and safety inspection companies in the United States. We perform vehicle emissions testing and safety inspections in certain cities in which vehicle emissions testing is mandated by the United States Environmental Protection Agency (“EPA”). As of March 31, 2017, we operated 21 vehicle emissions testing and safety inspection stations under the trade names of Speedemissions Auto Emissions Express We use computerized emissions testing and safety inspections equipment that test vehicles for compliance with vehicle emissions and safety standards. We purchase or lease these computerized testing systems from state approved equipment vendors. Our revenues are mainly generated from the testing or inspection fees charged to the registered owner of the vehicle. As a service to our customers, we also sell automotive parts and supplies such as windshield wipers, taillight bulbs and gas caps at select locations. However, we do not provide automotive repair services. On June 22, 2010, the Company announced the launch of its first iPhone application, Carbonga Carbonga Carbonga Carbonga During the quarter ended September 30, 2012, we formed a new company, SpeedEmissions Car Care, LLC, through which we franchised our vehicle emissions and safety inspections store model. Franchises are available to qualified store operators who have an interest in either a single- or multi-location opportunity in select cities where and other automotive services are required. We signed an agreement with an Atlanta based franchise consulting company to assist with our plan to franchise our business model into a number of new U.S. markets. After securing approval for all the necessary disclosure documents, we began marketing franchises in the fourth quarter of 2012. However, as of March 31, 2017, we have sold no franchises. On November 30, 2012, we completed the acquisition of certain operating assets comprising five emission testing centers owned by Auto Emissions Express, LLC (“AEE”), a Georgia corporation. At the time of the asset acquisition, AEE owned and operated 12 emission testing centers in the Atlanta, Georgia area, including the five emission testing centers that we purchased. On October 25, 2013, we completed the acquisition of certain operating assets comprising the remaining seven emission testing centers owned by AEE. AEE originally owned and operated 12 emission testing centers in the Atlanta, Georgia area, consisting of the seven emission testing centers that we purchased in October 2013 and the five emission testing centers that we purchased in November 2012 as discussed above. During the three months ended June 30, 2014, we sold the assets comprising six of our Houston, Texas stores for a combined amount of $220,000, consisting of $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. On December 5, 2014, we sold the assets comprising five of our six Salt Lake City, Utah stores for $1,350,000 in cash. After accounting for the sale of these five emissions testing centers, we now operate 22 emission testing centers in Atlanta, Georgia, St. Louis, Missouri and Salt Lake City, Utah metropolitan areas, plus three mobile testing units in the Atlanta, Georgia area. 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. As a result, we now operate 21 emission testing centers in Atlanta, Georgia and St. Louis, Missouri metropolitan areas, plus three mobile testing units in the Atlanta, Georgia area. On March 20, 2017, the Company entered into and closed an Asset Purchase Agreement (the “Purchase Agreement”) with Auto Recycling of Montgomery, Inc., an Alabama corporation (“ARM”), pursuant to which the Company agreed to purchase certain assets of ARM, including land, buildings, equipment and inventory previously used by ARM 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. The company incurred $28,300 in expenses for professional services rendered in the identification of the purchased assets and closing of the Purchase Agreement. The Company entered into two separate note agreements with ARM to fund the purchase of the assets. Terms of each note included an interest rate of ten percent, an amortization term of ten years and a seven year balloon payment. Monthly payments for the $175,000 land and buildings note and for the $90,000 equipment and inventory note will be $2,313 and $1,189, respectively. Using the acquired assets, the Company intends to create an auto recycling 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. We expect to begin reporting the auto recycling business as a separate business segment for the quarter ending June 30, 2017. Under Basis of Presentation The accompanying unaudited consolidated financial statements of the Company are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) as codified in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification. In the opinion of management, the accompanying unaudited consolidated financial statements reflect all adjustments consisting of normal recurring adjustments necessary for a fair presentation of its financial position and results of operations. Interim results of operations are not necessarily indicative of the results that may be achieved for the full year. The financial statements and related notes do not include all information and footnotes required by GAAP for annual reports. This quarterly report should be read in conjunction with the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016. The Company has evaluated subsequent events through the date of the filing its Form 10-Q with the Securities and Exchange Commission. The Company is not aware of any significant events that occurred subsequent to the balance sheet date but prior to the filing of this report that would have a material impact on the Company’s Consolidated Financial Statements. The accompanying consolidated financial statements include the accounts of Speedemissions and its non-operating subsidiaries, which are 100% owned by the Company. All significant intercompany accounts and transactions have been eliminated in consolidation.

Significant Accounting Policies

Significant Accounting Policies and Estimates	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Significant Accounting Policies and Estimates	Note 3: Significant Accounting Policies and Estimates Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant estimates included in these financial statements relate to useful lives of property and equipment, the valuation allowance provided against deferred tax assets and the valuation of long-lived assets and goodwill. Actual results could differ from those estimates. For a description of Speedemissions’ critical accounting policies see the Company’s Annual Report on Form 10-K for the year ended December 31, 2016. Fair Value of Financial Instruments The carrying amounts of cash, other current assets, accounts payable and accrued liabilities approximate their fair value because of the short-term nature of these accounts. Fair value of the equipment financing agreements and capital lease obligations approximate carrying value based upon current borrowing rates. The fair value of the Company’s note receivable and note payable also approximates the carrying value because outstanding balances can be repaid at any time.

Inventory

Inventory	3 Months Ended
	Mar. 31, 2017
Inventory Abstract
Inventory	Note 4: Inventory Inventory at March 31, 2017 consisted of automobile parts, certificate and merchandise inventory and was $51,700, $8,223 and $774, respectively. Inventory at December 31, 2016 consisted of certificate and merchandise inventory and was $7,766 and $1,352, respectively.

Notes Receivable

Notes Receivable	3 Months Ended
	Mar. 31, 2017
Receivables [Abstract]
Notes Receivable	Note 5: Notes Receivable On September 14, 2010, the Company settled a lawsuit originally filed in 2006 against a former manager. The Company alleged the manager, while employed by the Company, breached his fiduciary duty by purchasing property in Texas where one of the Company’s testing facilities he managed was located. Under the provisions of the settlement agreement, the Company 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 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. The balance of notes receivable was $0 at March 31, 2017 and December 31, 2016.

Property and Equipment

Property and Equipment	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 6: Property and Equipment Property and equipment at March 31, 2017 and December 31, 2016 consisted of the following: March 31, 2017 December 31, 2016 Land $ 98,000 $ - Buildings 107,754 30,754 Equipment 827,005 817,038 Furniture, fixtures and office equipment 56,326 56,326 Vehicles 19,356 19,356 Leasehold improvements 158,758 158,757 1,267,199 1,082,231 Less: accumulated depreciation and amortization 1,013,692 1,033,488 $ 253,507 $ 48,743

Accrued Liabilities

Accrued Liabilities	3 Months Ended
	Mar. 31, 2017
Accrued Liabilities [Abstract]
Accrued Liabilities	Note 7: Accrued Liabilities Accrued liabilities at March 31, 2017 and December 31, 2016 consisted of the following: March 31, 2017 December 31, 2016 Professional fees $ 82,900 $ 62,500 Accrued payroll 431,233 427,660 Accrued property taxes 5,055 1,267 Other 54,625 59,950 $ 573,813 $ 551,377

Notes Payable

Notes Payable	3 Months Ended
	Mar. 31, 2017
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 March 31, 2017 and December 31, 2016. Secured Note Agreements On March 20, 2017, the Company entered into and closed the Purchase Agreement with ARM, pursuant to which the Company agreed to purchase certain assets of ARM, including land, buildings, equipment and inventory previously used by ARM 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. The company incurred $28,300 in expenses for professional services rendered in the identification of the purchased assets and closing of the Purchase Agreement. The Company entered into two separate note agreements with ARM to fund the purchase of the assets. Terms of each note included an interest rate of ten percent, an amortization term of ten years and a seven year balloon payment. Monthly payments for the $175,000 land and buildings note and for the $90,000 equipment and inventory note will be $2,313 and $1,189, respectively. Using the acquired assets, the Company intends to create an auto recycling 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. We expect to begin reporting the auto recycling business as a separate business segment for the quarter ending June 30, 2017. Under 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 principal due of $20,000 on March 31, 2017 and December 31, 2016, respectively. Daily Payment Note Agreements On June 8, 2015, the Company entered into another revenue-based factoring agreement with SP, pursuant to which the Company agreed to repay SP $250,000 from a loan made by SP to the Company, plus a fixed fee which the Company will record as interest expense, for a total repayment amount of $337,500 by April 14, 2016. Under the terms of the agreement, SP is authorized to make daily bank debits of $1,600 on each available banking day during the term of the agreement which represents a fee rate of 34.8%. The Company repaid the remaining balance on January 8, 2016 and, as a result, there was no outstanding balance as of March 31, 2017 or December 31, 2016. On October 12, 2015, the Company entered into another revenue-based factoring agreement with SP, pursuant to which the Company agreed to repay SP $75,000 from a loan made by SP to the Company, plus a fixed fee which the Company will record as interest expense, for a total repayment amount of $101,250 by August 22, 2016. The Company repaid the balance of the loan on May 31, 2016 and, as a result, there was no outstanding balance as of March 31, 2017 or December 31, 2016. 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 will record 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 March 31, 2017 or 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 March 31, 2017 or 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 $96,801 and $147,182 as of March 31, 2017 and December 31, 2016, respectively. 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 $165,543 and $222,255 as of March 31, 2017 and December 31, 2016, respectively. Revolving Credit Facility

Net Income (Loss) Per Share

Net Income (Loss) Per Share	3 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
Net Loss per Common Share	Note 9: Net Income (Loss) Per Share Basic earnings per share (“EPS”) or net income (loss) per share represents net income (loss) divided by the weighted average number of common shares outstanding during a reported period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock, including stock options, warrants, and contingently issuable shares such as the Company’s Series A and Series B preferred stock (commonly and hereinafter referred to as “Common Stock Equivalents”), were exercised or converted into common stock. The following table sets forth the computation for basic and diluted net income (loss) per share for the three month periods ended March 31, 2017 and 2016, respectively: Three Months Ended March 31 2017 2016 Net income (loss) (A) $ 244,807 $ (25,007 ) Weighted average common shares - basic (B) 118,364,225 109,914,225 Effect of dilutive securities: Diluted effect of stock options (1) — — Diluted effect of stock warrants (1) — — Diluted effect of unrestricted Preferred Series A Stock (2) — — Weighted average common shares - diluted (C) 118,364,225 109,914,225 Net income (loss) per share - basic (A/B) $ 0.00 $ (0.00 ) Net income (loss) per share - diluted (A/C) $ 0.00 $ (0.00 ) (1) The Company reported net income for the three month period ended March 31, 2017. However, aggregate Common Stock Equivalents of 378,000 issuable under stock options and warrants that were potentially dilutive securities are anti-dilutive because the exercise prices for both the stock options and warrants exceeded the closing price of $0.006 for the Company’s common stock as of March 31, 2017and, therefore, have been excluded from the computation of weighted average common shares (diluted) for the three month period ended March 31, 2017. As a result of the Company’s net loss for the three month period ended March 31, 2016, aggregate Common Stock Equivalents of 426,000 issuable under stock options and warrants that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares (diluted) for the three month period ended March 31, 2016, respectively. These Common Stock Equivalents could be dilutive in future periods. (2) The Company reported a net income for the three month period ended March 31, 2017. However, aggregate Common Stock Equivalents of 4,277,498 issuable under Series A convertible, redeemable preferred stock that were potentially dilutive securities are anti-dilutive because the exercise prices for the Series A convertible, redeemable preferred stock (“Series A Preferred Stock”) exceeded the closing price of $0.006 for the Company’s common stock as of March 31, 2017 and, therefore, have been excluded from the computation of weighted average common shares (diluted) for the three month period ended March 31, 2017. As a result of the Company’s net loss in the three month periods ended March 31, 2016, aggregate Common Stock Equivalents of 4,277,498 issuable under Series A Preferred Stock that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares diluted for the three month periods ended March 31, 2017 and 2016. These Common Stock Equivalents could be dilutive in future periods.

Preferred and Common Stock

Preferred and Common Stock	3 Months Ended
	Mar. 31, 2017
Stockholders' Equity Note [Abstract]
Preferred and Common Stock	Note 10: Preferred and Common Stock Preferred Stock There were 5,133 shares of Series A Preferred Stock issued and outstanding as of March 31, 2017 and December 31, 2016. For financial statement purposes, the Series A Preferred Stock has been presented outside of stockholders’ deficit on the Company’s consolidated balance sheets as a result of certain conditions that are outside the control of the Company that could trigger redemption of the securities. Common Stock The Company issued no

Share-Based Compensation

Share-Based Compensation	3 Months Ended
	Mar. 31, 2017
Share-based Compensation [Abstract]
Share-Based Compensation	Note 11: Share-Based Compensation The Company has several share-based compensation plans under which employees and non-employee directors receive stock options. Additionally, the Company has issued shares of its common stock as compensation to employees and payments of services rendered by third parties. Share-based compensation cost is measured at the grant date, based on the calculated fair value of the award, and is recognized as an expense over the employee’s requisite service period (generally the vesting period of the equity grant). Fair value of the award is calculated using the Black-Scholes model or based on the fair value of the shares issued for the services provided, whichever is more accurately determinable. Such value is recognized as an expense over the requisite service period, net of estimated forfeitures, using the straight-line attribution method. The estimate of awards that will ultimately vest requires significant judgment, and to the extent actual results or updated estimates differ from the Company’s current estimates, such amounts are recorded as a cumulative adjustment in the period estimates are revised. The Company considers many factors when estimating expected forfeitures, including types of awards, employee class and historical employee attrition rates. Actual results, and future changes in estimates, may differ substantially from the Company’s current estimates. There was no share based compensation expense during the three months ended March 31, 2017 and 2016. Share-based compensation is included in general and administrative expenses in the consolidated statements of operations. Stock Incentive Plans The Company has granted options to employees and directors to purchase the Company’s common stock under various stock incentive plans. Under the plans, employees and non-employee directors are eligible to receive awards of various forms of equity-based incentive compensation, including stock options, restricted stock, restricted stock units and performance awards, among others. The plans are administered by the Compensation Committee of the Board of Directors, which determines the terms of the awards granted. Stock options are generally granted with an exercise price equal to the market value of the Company’s common stock on the date of grant, have a term of ten years or less, and generally vest over three years from the date of grant. The following table sets forth options outstanding under the Company’s stock option plans during the three month period ended March 31, 2017. The Company did not grant stock options in the three months ended March 31, 2017. Number of Shares Weighted Average Exercise Price Weighted Average Grant-date Fair Value Options outstanding at December 31, 2016 6,000 $ 0.50 Granted — — — Expired — — Options outstanding at March 31, 2017 6,000 $ 0.50 The aggregate intrinsic value of options outstanding and exercisable at March 31, 2017 was $0. Intrinsic value is the amount by which the fair value of the underlying stock exceeds the exercise price of the options. The Company estimates the fair value for stock options at the date of grant using the Black-Scholes option pricing model, which requires management to make certain assumptions. Expected volatility is based on comparable company data. The Company bases the risk-free interest rate on U.S. Treasury note rates. The expected term is based on the vesting period and an expected exercise term. The Company does not anticipate paying cash dividends in the foreseeable future and therefore uses an expected dividend yield of 0%. As of March 31, 2017, there was no unrecognized share-based compensation expense related to non-vested stock options. There were no options that vested during the three months ended March 31, 2017 and 2016. There were 6,000 options issued and outstanding under the Company’s 2001 Stock Option Plan, the Amended and Restated 2005 Omnibus Stock Grant and Option Plan, Speedemissions Inc. 2006 Stock Grant and Option Plan and the 2008 Stock Grant and Option Plan (collectively, the “Option Plans”) as of March 31, 2017 and December 31, 2016. There were no options granted under these plans during the three month period ended March 31, 2017. There were no options exercised during the three month periods ended March 31, 2017 and 2016. Stock Warrants There were 372,000 common stock warrants outstanding as of March 31, 2017, and there were no warrants granted or exercised during the three month period ended March 31, 2017.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Note 12: Income Taxes No provision for income taxes has been reflected for the three month periods ended March 31, 2017 and 2016, as the Company has sufficient net operating loss carry forwards to offset taxable income.

Contingencies

Contingencies	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Note 13: Contingencies From time to time, the Company may be involved in claims that arise out of the normal course of its business. In the opinion of management, we are not currently involved in any legal proceedings which would have a material adverse effect on the Company’s financial position, results of operations or cash flows.

Significant Accounting Polici19

Significant Accounting Policies and Estimates (Policies)	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant estimates included in these financial statements relate to useful lives of property and equipment, the valuation allowance provided against deferred tax assets and the valuation of long-lived assets and goodwill. Actual results could differ from those estimates. For a description of Speedemissions’ critical accounting policies see the Company’s Annual Report on Form 10-K for the year ended December 31, 2016.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying amounts of cash, other current assets, accounts payable and accrued liabilities approximate their fair value because of the short-term nature of these accounts. Fair value of the equipment financing agreements and capital lease obligations approximate carrying value based upon current borrowing rates. The fair value of the Company’s note receivable and note payable also approximates the carrying value because outstanding balances can be repaid at any time.

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment at March 31, 2017 and December 31, 2016 consisted of the following: March 31, 2017 December 31, 2016 Land $ 98,000 $ - Buildings 107,754 30,754 Equipment 827,005 817,038 Furniture, fixtures and office equipment 56,326 56,326 Vehicles 19,356 19,356 Leasehold improvements 158,758 158,757 1,267,199 1,082,231 Less: accumulated depreciation and amortization 1,013,692 1,033,488 $ 253,507 $ 48,743

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	3 Months Ended
	Mar. 31, 2017
Accrued Liabilities [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities at March 31, 2017 and December 31, 2016 consisted of the following: March 31, 2017 December 31, 2016 Professional fees $ 82,900 $ 62,500 Accrued payroll 431,233 427,660 Accrued property taxes 5,055 1,267 Other 54,625 59,950 $ 573,813 $ 551,377

Net Income (Loss) Per Share (Ta

Net Income (Loss) Per Share (Tables)	3 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
Computation for Basic and Diluted Net Loss per Common Share	The following table sets forth the computation for basic and diluted net income (loss) per share for the three month periods ended March 31, 2017 and 2016, respectively: Three Months Ended March 31 2017 2016 Net income (loss) (A) $ 244,807 $ (25,007 ) Weighted average common shares - basic (B) 118,364,225 109,914,225 Effect of dilutive securities: Diluted effect of stock options (1) — — Diluted effect of stock warrants (1) — — Diluted effect of unrestricted Preferred Series A Stock (2) — — Weighted average common shares - diluted (C) 118,364,225 109,914,225 Net income (loss) per share - basic (A/B) $ 0.00 $ (0.00 ) Net income (loss) per share - diluted (A/C) $ 0.00 $ (0.00 ) (1) The Company reported net income for the three month period ended March 31, 2017. However, aggregate Common Stock Equivalents of 378,000 issuable under stock options and warrants that were potentially dilutive securities are anti-dilutive because the exercise prices for both the stock options and warrants exceeded the closing price of $0.006 for the Company’s common stock as of March 31, 2017and, therefore, have been excluded from the computation of weighted average common shares (diluted) for the three month period ended March 31, 2017. As a result of the Company’s net loss for the three month period ended March 31, 2016, aggregate Common Stock Equivalents of 426,000 issuable under stock options and warrants that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares (diluted) for the three month period ended March 31, 2016, respectively. These Common Stock Equivalents could be dilutive in future periods. (2) The Company reported a net income for the three month period ended March 31, 2017. However, aggregate Common Stock Equivalents of 4,277,498 issuable under Series A convertible, redeemable preferred stock that were potentially dilutive securities are anti-dilutive because the exercise prices for the Series A convertible, redeemable preferred stock (“Series A Preferred Stock”) exceeded the closing price of $0.006 for the Company’s common stock as of March 31, 2017 and, therefore, have been excluded from the computation of weighted average common shares (diluted) for the three month period ended March 31, 2017. As a result of the Company’s net loss in the three month periods ended March 31, 2016, aggregate Common Stock Equivalents of 4,277,498 issuable under Series A Preferred Stock that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares diluted for the three month periods ended March 31, 2017 and 2016. These Common Stock Equivalents could be dilutive in future periods.

Share-Based Compensation (Table

Share-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2017
Share-based Compensation Tables
Options outstanding under stock option plans	The following table sets forth options outstanding under the Company’s stock option plans during the three month period ended March 31, 2017. The Company did not grant stock options in the three months ended March 31, 2017. Number of Shares Weighted Average Exercise Price Weighted Average Grant-date Fair Value Options outstanding at December 31, 2016 6,000 $ 0.50 Granted — — — Expired — — Options outstanding at March 31, 2017 6,000 $ 0.50

Going Concern (Details)

Going Concern (Details) - USD ($)	3 Months Ended		18 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	May 05, 2017	Dec. 31, 2016	Apr. 18, 2016	Apr. 16, 2015
Line of Credit Facility [Line Items]
Accumulated deficit	$ 21,782,819		$ 21,782,819		$ 22,027,626
Working capital deficit	1,130,256		1,130,256		1,599,535
Litigation settlement amount	125,000
Net income (loss)	244,807	$ (25,007)
Gain from derecognition of accounts payable	199,910
Gain from disposal of non-strategic assets	74,099	$ 4,345
Net loss without non recurring gains	$ 29,202
Federal Government [Member]
Line of Credit Facility [Line Items]
Tax payments made			$ 70,000
Subsequent Event [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Cash				$ 11,000
Line of credit facility, amount outstanding				20,000
Subsequent Event [Member] | Federal Government [Member]
Line of Credit Facility [Line Items]
Taxes payable				$ 321,000
Celtic Bank [Member]
Line of Credit Facility [Line Items]
Loan							$ 17,000
Loan plus interest							18,955
Amount of credit facility					$ 33,200	$ 33,200	$ 17,000

Nature of Operations (Details)

Nature of Operations (Details) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Mar. 20, 2017	Jun. 30, 2014	Dec. 31, 2015	Dec. 05, 2014
Nature of Operations [Abstract]
Proceeds from the sale of assets	$ 250,000	$ 152,500	$ 2,000	$ 1,350,000
Carrying value of assets		220,000
Interest rate	10.00%
Notes receivable		$ 67,500	$ 2,496
Purchase price of land and building	$ 175,000
Purchase price of equipment and inventory	$ 90,000
Term of amortization term	10 years
Term of balloon payment	7 years
Monthly payment of land and building note	$ 2,313
Monthly payment of equipment and inventory note	1,189
Purchased agreement	$ 28,300

Inventory (Details)

Inventory (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Automobile parts	$ 51,700
Certificate inventory	8,223	$ 7,766
Merchandise inventory	$ 774	$ 1,352

Notes Receivable (Details)

Notes Receivable (Details) - USD ($)	1 Months Ended		3 Months Ended			12 Months Ended
	Mar. 20, 2017	May 06, 2016	Mar. 31, 2017	Mar. 31, 2016	Jun. 30, 2014	Dec. 31, 2015	Dec. 05, 2014	Dec. 31, 2010	Dec. 31, 2016
Receivables [Abstract]
Litigation settlement amount			$ 125,000
Monthly installment amount			$ 1,000
Settlement agreement term, months			72 months
Settlement agreement payable balance			$ 53,000
Gain from legal settlement								$ 106,881
Carrying value of assets					$ 220,000
Proceeds from the sale of assets	$ 250,000				152,500	$ 2,000	$ 1,350,000
Notes receivable					$ 67,500	$ 2,496
Promissory note term, months						12 months
Present value of notes receivable			0						$ 0
Payment of note receivable		$ 47,000		$ 3,207
Loss on debt extinguishment		$ (6,000)

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,267,199	$ 1,082,231
Less: accumulated depreciation and amortization	1,013,692	1,033,488
Property and equipment, net	253,507	48,743
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	98,000
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	107,754	30,754
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	827,005	817,038
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	$ 158,758	$ 158,757

Accrued Liabilities (Details)

Accrued Liabilities (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Accrued Liabilities [Abstract]
Professional fees	$ 82,900	$ 62,500
Accrued payroll	431,233	427,660
Accrued property taxes	5,055	1,267
Other	54,625	59,950
Accrued liabilities	$ 573,813	$ 551,377

Notes Payable (Details)

Notes Payable (Details) - USD ($)	1 Months Ended
	Mar. 20, 2017	Dec. 19, 2016	Nov. 06, 2016	Sep. 16, 2016	May 26, 2016	Jan. 05, 2016	Oct. 12, 2015	Jun. 08, 2015	Apr. 16, 2015	Nov. 05, 2014	Nov. 11, 2010	May 05, 2017	Mar. 31, 2017	Dec. 31, 2016	Apr. 18, 2016	Apr. 15, 2011	Apr. 14, 2011
Line of Credit Facility [Line Items]
Notes payable													$ 354,383	$ 449,437
Purchase price of land and building	$ 175,000
Purchase price of equipment and inventory	$ 90,000
Term of Balloon payment	7 years
Purchased agreement	$ 28,300
Subsequent Event [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of credit facility, amount outstanding												$ 20,000
Cash												$ 11,000
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%
Samson Partners LLC [Member]
Line of Credit Facility [Line Items]
Loan		$ 225,000		$ 200,000	$ 200,000	$ 235,000	$ 75,000	$ 250,000
Notes payable		$ 290,250		$ 270,000	$ 260,000	$ 321,950	$ 101,250	$ 337,500
Repayment date		Dec. 12, 2017		Sep. 10, 2017	May 31, 2017	Jan. 10, 2017	Aug. 22, 2016	Apr. 14, 2016
Monthly payments		$ 1,180		$ 1,097	$ 1,035
Effective annual interest rate		29.00%		35.00%	30.00%			34.80%
Daily bank debits								$ 1,600
Samson Partners LLC [Member] | Note Nine [Member]
Line of Credit Facility [Line Items]
Notes payable													96,801	147,182
Samson Partners LLC [Member] | Note Ten [Member]
Line of Credit Facility [Line Items]
Notes payable													165,543	222,255
Celtic Bank [Member]
Line of Credit Facility [Line Items]
Loan									$ 17,000
Notes payable									$ 18,955				26,856	26,367
Repayment date									Oct. 15, 2015
Amount of credit facility									$ 17,000					33,200	$ 33,200
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
Purchase Agreement with ARM [Member]
Line of Credit Facility [Line Items]
Interest rate	10.00%
Purchase price of land and building	$ 175,000
Purchase price of equipment and inventory	$ 90,000
Term of Amortization	10 years
Term of Balloon payment	7 years
Monthly payment for land and building	$ 2,313
Monthly payment for equipment and inventory	$ 1,189
Secured notes balance due													$ 265,000	$ 0

Net Income (Loss) Per Share (De

Net Income (Loss) Per Share (Details) - USD ($)		3 Months Ended
		Mar. 31, 2017	Mar. 31, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income (loss) (A)		$ 244,807	$ (25,007)
Weighted average common shares - basic (B)		118,364,225	109,914,225
Dilutive effect of stock options	[1]
Dilutive effect of stock warrants	[1]
Dilutive effect of unrestricted Preferred Series A Stock	[2]
Weighted average common shares - diluted (C)		118,364,225	109,914,225
Net income (loss) per share - basic (A/B)		$ 0	$ 0
Net income (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	426,000
Closing price		$ 0.006
Series A Convertible Redeemable Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities		4,277,498
Closing price		$ 0.006
[1]	The Company reported a net profit for the three month period ended March 31, 2017. However, aggregate Common Stock Equivalents of 378,000 issuable under stock options and warrants that were potentially dilutive securities are anti-dilutive because the exercise prices for both the stock options and warrants exceeded the closing price of $0.006 for the Company's common stock as of March 31, 2017and, therefore, have been excluded from the computation of weighted average common shares (diluted) for the three month period ended March 31, 2017. As a result of the Company's net loss for the three month period ended March 31, 2016, aggregate Common Stock Equivalents of 426,000 issuable under stock options and warrants that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares (diluted) for the three month period ended March 31, 2016, respectively. These Common Stock Equivalents could be dilutive in future periods.
[2]	The Company reported a net profit for the three month period ended March 31, 2017. However, aggregate Common Stock Equivalents of 4,277,498 issuable under Series A convertible, redeemable preferred stock that were potentially dilutive securities are anti-dilutive because the exercise prices for the Series A convertible, redeemable preferred stock ("Series A Preferred Stock") exceeded the closing price of $0.006 for the Company's common stock as of March 31, 2017 and, therefore, have been excluded from the computation of weighted average common shares (diluted) for the three month period ended March 31, 2017. As a result of the Company's net loss in the three month periods ended March 31, 2016, aggregate Common Stock Equivalents of 4,277,498 issuable under Series A Preferred Stock that were potentially dilutive securities are anti-dilutive and have been excluded from the computation of weighted average common shares diluted for the three month periods ended March 31, 2017 and 2016. These Common Stock Equivalents could be dilutive in future periods.

Preferred and Common Stock (Det

Preferred and Common Stock (Details) - shares	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Common stock, shares outstanding	118,364,225	118,364,225
Common Stock [Member]
Number of shares issued during the period	0
Series A Convertible Redeemable Preferred Stock [Member]
Preferred stock, shares issued	5,133	5,133
Preferred stock, shares outstanding	5,133	5,133

Share-Based Compensation (Narra

Share-Based Compensation (Narrative) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Share-based Compensation [Abstract]
Share-based compensation expense	$ 0	$ 0
Aggregate intrinsic value of options outstanding	0
Aggregate intrinsic value of options exercisable	$ 0
Expected dividend yield	0.00%
Options outstanding	6,000		6,000
Warrants outstanding	372,000

Share-Based Compensation (Optio

Share-Based Compensation (Options Outstanding Under Stock Option Plans) (Details)	3 Months Ended
	Mar. 31, 2017$ / sharesshares
Number of Shares
Options outstanding at December 31, 2016 | shares	6,000
Granted | shares
Expired | shares
Options outstanding at March 31, 2017 | shares	6,000
Weighted Average Exercise Price
Options outstanding at December 31, 2016	$ 0.50
Granted
Expired
Options outstanding at March 31, 2017	0.50
Weighted Average Grant-date Fair Value
Granted