root9B (RTNB) 10-K/A 18 Oct 13 2012 FY Annual report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2012	Mar. 07, 2013	Jun. 30, 2012
Document and Entity Information [Abstract]
Entity Registrant Name	PREMIER ALLIANCE GROUP, INC.
Entity Central Index Key	1272550
Current Fiscal Year End Date	-19
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$4,951,605
Entity Common Stock, Shares Outstanding		23,082,525
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	FY
Document Type	10-K
Amendment Flag	TRUE
Amendment Description	This amendment is being filed to comply with regulations
Document Period End Date	31-Dec-12

BALANCE_SHEETS_Restated

BALANCE SHEETS [Restated] (USD $)	Dec. 31, 2012	Dec. 31, 2011
CURRENT ASSETS:
Cash	$4,471,102	$3,051,407
Accounts receivable	2,689,724	2,184,873
Marketable securities	31,107	30,854
Income tax receivable	0	113,102
Convertible notes receivable	0	834,814
Deferred issuance costs	0	196,032
Costs and estimated earnings in excess of billings	361,858	0
Deferred tax asset	0	337,000
Prepaid expenses and other current assets	142,668	95,143
Total current assets	7,696,459	6,843,225
PROPERTY AND EQUIPMENT - at cost less accumulated depreciation	540,570	79,768
OTHER ASSETS:
Goodwill	13,153,497	2,317,778
Intangible assets - net	1,155,949	274,179
Investment in equity-method investee	0	54,842
Investment in cost-method investee	100,000	100,000
Cash surrender value of officers' life insurance	365,830	352,035
Deferred income tax	0	196,000
Deposits and other assets	62,032	14,854
Total other assets	14,837,308	3,309,688
TOTAL ASSETS	23,074,337	10,232,681
CURRENT LIABILITIES:
Note payable	1,094,263	743,000
Current portion of long-term debt	175,785	52,337
Accounts payable	1,397,837	742,046
Billings in excess of costs and estimated earnings	165,865	0
Accrued expenses	1,235,259	924,499
Total current liabilities	4,069,009	2,461,882
NONCURRENT LIABILITIES:
Long-term debt - net of current portion	0	10,281
Derivative liability	2,475,159	963,127
Deferred tax liability	85,000	29,000
Total noncurrent liabilities	2,560,159	1,002,408
COMMITMENTS AND CONTINGENCIES	0	0
STOCKHOLDERS' EQUITY:
Common stock, $.001 par value, 90,000,000 shares authorized, 22,331,687 and 8,146,325 shares issued and outstanding	22,332	8,146
Additional paid-in capital	30,805,827	9,968,098
Accumulated deficit	-14,386,539	-3,211,394
Total stockholders' equity	16,455,169	6,768,391
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	23,074,337	10,232,681
Class B Preferred Stock
STOCKHOLDERS' EQUITY:
Preferred stock
Total stockholders' equity		1,160
Class C Preferred Stock [Member]
STOCKHOLDERS' EQUITY:
Preferred stock	2,381	2,381
Total stockholders' equity	2,381	2,381
Series D Redeemable Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY:
Preferred stock	$8

BALANCE_SHEETS_Parenthetical

BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
STOCKHOLDERS' EQUITY:
Preferred stock, par value (in dollars per share)	0.001	0.001
Preferred stock, shares authorized (in shares)	4,985,000	0
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	0.001	0.001
Common stock, shares authorized (in shares)	90,000,000	90,000,000
Common stock, shares issued (in shares)	22,331,687	8,146,325
Common stock, shares outstanding (in shares)	22,331,687
Class B Preferred Stock [Member]
STOCKHOLDERS' EQUITY:
Preferred stock, liquidation preference (in dollars per share)	0	0
Preferred stock, par value (in dollars per share)	0.001	0.001
Preferred stock, shares authorized (in shares)	2,000,000	2,000,000
Preferred stock, shares issued (in shares)	1,160,000	1,160,000
Common Stock [Member]
STOCKHOLDERS' EQUITY:
Preferred stock, shares outstanding (in shares)	22,331,687	8,146,325
Common stock, shares outstanding (in shares)		8,146,325	7,967,992
Series D Redeemable Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY:
Preferred stock, par value (in dollars per share)	0.001	0.001
Preferred stock, shares authorized (in shares)	15,000	15,000
Preferred stock, shares issued (in shares)	7,796
Class C Preferred Stock [Member]
STOCKHOLDERS' EQUITY:
Preferred stock, par value (in dollars per share)	0.001	0.001
Preferred stock, shares authorized (in shares)	2,500,000	2,500,000
Preferred stock, shares issued (in shares)	2,380,952	2,380,952
Preferred stock, shares outstanding (in shares)	2,380,952	2,380,952
Common stock, shares outstanding (in shares)		2,380,952

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (Restated, USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
NET REVENUES	$19,472,015	$17,946,089
OPERATING EXPENSES:
Cost of revenues	14,673,811	13,257,891
Selling, general and administrative	8,186,511	5,844,824
Depreciation and amortization	242,650	163,375
Total operating expenses	23,102,972	19,266,090
(LOSS) FROM OPERATIONS	-3,630,957	-1,320,001
OTHER INCOME (EXPENSE):
Interest expense, net	-86,040	-38,088
Interest expense - debt discount	-353,656	-256,949
Gain (loss) on marketable securities	1,208	-3,579
Officers' life insurance income (loss)	13,795	-55,368
Equity in net loss of equity-method investee	0	-122,698
Derivative income (expense)	-894,512	1,537,936
Goodwill impairment	-4,378,182	-576,297
Intangibles impairment	0	-139,059
Other income, net	30,695	320,883
Total other income (expense)	-5,666,692	666,781
LOSS BEFORE INCOME TAXES	-9,297,649	-653,220
INCOME TAX BENEFIT (EXPENSE)	-396,000	712,976
NET INCOME (LOSS)	-9,693,649	59,756
DIVIDENDS ON PREFERRED STOCK	-321,218	-44,429
DEEMED DIVIDEND ON PREFERRED STOCK	-1,160,278	-1,969,496
NET LOSS AVAILABLE FOR COMMON STOCKHOLDERS	($11,175,145)	($1,954,169)
Net loss per share:
Basic (in dollars per share)	($0.79)	($0.24)
Diluted (in dollars per share)	($0.79)	($0.24)
Weighted average number of shares, basic and diluted:
Basic (in shares)	14,057,162	8,057,471
Diluted (in shares)	14,057,162	8,057,471

Statement_of_Shareholders_Equi

Statement of Shareholders Equity (USD $)	Class B Preferred Stock	Class C Preferred Stock [Member]	Class D Preferred Stock	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance As restated (in shares) at Dec. 31, 2010	1,200,000			7,967,992
Balance at December 31, 2010 prior to restatement at Dec. 31, 2010	$1,200			$7,968	$5,888,399	($1,283,893)	$4,613,674
Balance As restated at Dec. 31, 2010	1,200			7,968	5,608,753	-1,257,225	4,360,696
Cumulative effect of restatement at Dec. 31, 2010					-279,646	26,668	-252,978
Preferred Stock issued - net of issue costs		-2,381			4,212,684		4,215,065
Preferred Stock issued - net of issue costs (in shares)		2,380,952
Derivative liability associated with Preferred Stock Series C offering					-2,203,435		-2,203,435
Stock options issued in acquisitions					11,959		11,959
Stock options issued for services rendered					109,356		109,356
Dividends paid on preferred stock						-44,429	-44,429
Deemed dividend on preferred stock					1,969,496	-1,969,496
Conversion from Preferred B to Common	-40			40
Conversion from Preferred B to Common (in shares)	-40,000			40,000
Conversions from Debentures to Common				125	87,375		87,500
Conversions from Debentures to Common (in shares)				125,000
Stock warrants issued for services rendered					160,137		160,137
Stock issued for services				13	11,773		11,786
Stock issued for services (in shares)				13,333
Net income (loss)						59,756	59,756
Balance (As restated) (in shares) at Dec. 31, 2011	1,160,000	2,380,952		8,146,325
Balance (As restated) at Dec. 31, 2011	1,160	2,381		8,146	9,968,098	-3,211,394	6,768,391
Stock options issued for services rendered					618,669		618,669
Deemed dividend on preferred stock					607,312	-607,312
Stock warrants issued for services rendered					159,977		159,977
Issuance of common stock as dividends on Preferred B and Preferred C stock				416	320,802	-321,218
Issuance of common stock as dividends on Preferred B and Preferred C stock (in shares)				416,070
Issuance of shares in GHH acquisition, net of acquisition costs				7,115	6,917,023		6,924,138
Issuance of shares in GHH acquisition, net of acquisition costs (in shares)				7,114,482
Issuance of shares to placement agent in GHH acquisition				105	120,534		120,639
Issuance of shares to placement agent in GHH acquisition (in shares)				104,906
Issuance of common stock in lieu of warrants				13	7,787		7,800
Issuance of common stock in lieu of warrants (in shares)				13,001
Issuance of common stock in Ecological acquisition, net of acquisition costs				6,381	4,805,900		4,812,281
Issuance of common stock in Ecological acquisition, net of acquisition costs (in shares)				6,381,059
Issuance of shares to placement agent in Ecological acquisition				156	119,844		120,000
Issuance of shares to placement agent in Ecological acquisition (in shares)				155,844
Beneficial conversion feature associated with issuance of 7% Promissory Notes					251,828		251,828
Deemed dividend on preferred stock from conversion of 7% Promissory Notes					552,966	-552,966
Issuance of preferred stock from conversion of 7% Promissory Notes			1		617,034		617,035
Issuance of preferred stock from conversion of 7% Promissory Notes (in shares)			750
Issuance of preferred stock, net of issuance costs			7		6,234,893		6,234,900
Issuance of preferred stock, net of issuance costs (in shares)			7,046
Record the derivative liability associated with the issuance of the preferred stock					-496,840		-496,840
Net income (loss)						-9,693,649	-9,693,649
Balance (As restated) (in shares) at Dec. 31, 2012	1,160,000	2,380,952	7,796	22,331,687
Balance (As restated) at Dec. 31, 2012	$1,160	$2,381	$8	$22,332	$30,805,827	($14,386,539)	$16,445,169

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
CASH FLOWS FROM FINANCING ACTIVITIES
Cash - end of year	$4,471,102	$3,051,407
Restated
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	-9,693,649	59,756
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	242,650	163,375
Amortization / write-off of debt discount	353,656	256,948
Decrease (increase) in cash surrender value of officers' life insurance	-13,795	55,368
Common stock issued for services	120,000	11,786
Stock options/warrants issued for services	778,646	269,493
(Income) expense from change in value of derivatives	894,512	-1,537,936
Loss on extinguishment of debentures	0	80,316
Gain on extinguishment of contingent consideration in acquiree company	0	-363,023
Impairment of goodwill and intangible assets	4,378,182	715,356
(Increase) decrease in net deferred taxes	396,000	-611,000
Equity in loss of equity-method investee	58,842	122,698
Changes in operating assets and liabilities:
Decrease (increase) in accounts receivable	-273,791	95,080
Decrease (increase) in marketable securities	-253	894
Costs and estimated earnings in excess of billings	-225,464	0
Increase in prepaid expenses	-24,956	-33,723
(Increase) decrease in deposits and other assets	-8,818	5,393
(Decrease) increase in accounts payable and accrued expenses	-317,352	436,924
Billings in excess of costs and estimated earnings	-136,062	0
Decrease (increase) in income taxes receivable	109,967	-113,102
Net cash used in operating activities	-3,361,685	-385,397
CASH FLOWS USED IN INVESTING ACTIVITIES
Cash paid in acquisitions	-2,000,000	-60,000
Deferred stock issuance costs	-192,891	-196,032
Issuance of convertible notes receivable	-195,229	-834,814
Cash acquired in GHH acquisition	106,641	0
Purchases of property and equipment	-34,753	-20,445
Proceeds from sale of property and equipment	24,190	0
Net cash used in investing activities	-2,292,042	-1,111,291
CASH FLOWS FROM FINANCING ACTIVITIES
Issuance of Convertible Promissory Notes	635,886	0
Issuance of Class D Preferred Stock	6,234,900	0
Proceeds From Issuance Of Class C Preferred Stock	0	4,215,065
Stock issuance transaction costs	-37,324	0
Common stock issued in lieu of warrants	7,800	0
Dividends paid on Class B Preferred Stock	0	-44,429
(Payments on) / proceeds from convertible debentures	0	-419,700
Net payments on long-term debt	-119,103	-11,429
Net proceeds from line of credit	351,263	404,000
Net cash provided by financing activities	7,073,422	4,143,507
Net increase in cash	1,419,695	2,646,819
Cash - beginning of year	3,051,407	404,588
Cash - end of year	$4,471,102	$3,051,407

Organization_and_Business

Organization and Business	12 Months Ended
	Dec. 31, 2012
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Business	Note 1 - Organization and Business:
	Premier Alliance Group, Inc. (the "Company" and "Premier") was organized under the laws of the state of Nevada. In 2011, the Company redomiciled and is now organized under the laws of Delaware. The Company provides advisory, consulting and resource services to a wide range of companies from owner-managed businesses to multi-national corporations. Premier's Financial Services segment consists of providing professional services (business and technology consulting focused services and solutions) to its customers. Premier's Financial Services segment's emphasis is in project management, business analysis business consulting and strategic planning. Premier also has an Energy and Sustainability Solutions segment. Our key capabilities in the energy sector help customers manage their energy use and cost via automation, technology, utility incentive programs, and alternative energy solutions. Our solutions in relation to risk and compliance are in understanding various regulations and deploying processes and automation to comply.
	The consolidated financial statements include historical Premier Alliance Group, Inc. and its acquisition of GreenHouse Holdings, Inc. (hereinafter "GHH") effective March 5, 2012. GHH has five wholly owned subsidiaries as follows: (i) Green House Holdings, Inc., a Nevada corporation, (ii) Control Engineering, Inc., a Delaware corporation, (iii) Life Protection, Inc., a North Carolina corporation, (iv) Green House Soluciones, S. A., incorporated under the laws of Mexico, and, (v) R Squared Contracting, Inc., a California corporation. R Squared Contracting, involved in residential energy, ceased doing business in May 2011 and is a dormant corporation. The consolidated financial statements also include the acquisition of Ecological, LLC effective December 31, 2012. As a result, the consolidated balance sheet includes Ecological as of December 31, 2012, but reflects no operations of Ecological for 2012. See below for further discussion of these business acquisitions.
	Acquisitions:
	On January 1, 2011, the Company purchased advisory and consulting business from an individual ("ERMS") and accounted for the transaction as a business combination. In consideration of the purchase, the Company agreed to pay (a) the sum of $90,000 in cash, and (b) 164,384 stock options with an exercise price of $1.00 issued over two years and maturing in ten years. The Company paid $60,000 and delivered 82,192 options upon closing.
	Additional consideration was to be paid on January 15, 2012, subject to certain conditions, as follows: If the purchased Unit of Premier achieved $2,000,000 in gross revenue in 2011 and had a minimum gross margin of 30%, an additional 82,192 stock options and $30,000 of cash would be paid. The Company also entered into employment agreements with the principal which included $20,000 for execution of a non-competition agreement. The employment agreements contain cash and stock option bonuses, and stock option incentives based on achieving certain target revenues. The estimated fair value of the total options to be issued in the deal of $11,959 was calculated using the Black-Scholes option valuation method with the following assumptions: a risk free interest rate of 3.36 percent, an estimated volatility of 28.7 percent and no dividend yield. The total present value of all consideration expected to be paid as part of this agreement was $112,400 and has been recorded as a customer relationship intangible asset to be amortized over its expected useful life of four years. The Company analyzed the carrying value of the customer relationship intangible asset compared to its fair value at December 31, 2012 and 2011 and determined that no impairment exists.
	On February 10, 2012, the Company amended the above Agreement with ERMS providing that the additional 82,192 in stock options and the additional payment of $30,000 could be made in cash, stock or stock options at the Company's discretion by February 10, 2013, if the ERMS business reporting unit gross revenue was equal to or greater than $2,000,000 and gross margin was at least 30% for the 2012 calendar year. On February 10, 2012, the Company issued the 82,192 options at an option price of $1.00. The Company had $40,805 accrued as a note payable to ERMS at December 31, 2012 for total potential obligations. On February 22, 2013, the Company paid the final payment of $40,805 in cash. See also Note 23 – Subsequent Events.
	On March 5, 2012, the Company consummated its Agreement of Plan and Merger ("Merger Agreement") with GreenHouse Holdings, Inc. (GHH). GHH is a provider of energy efficiency and sustainable facilities services and solutions and audits, designs, engineers and installs products and technologies that enable its clients to reduce their energy costs and carbon footprint. GHH has two "vertical operations," energy efficiency solutions ("EES") and sustainable facilities solutions (''SFS''). GHH is focused on industrial, commercial, government and military markets in the United States and abroad. Substantially all of GHH's revenue has historically come from its EES business segment to this point.
	As a starting point for the calculation of the amount of Premier stock to be issued to GHH shareholders in the Merger, common stock of Premier representing approximately 40% of the fully diluted Premier common stock (excluding Premier options and warrants), subject to contractual adjustments in the Merger Agreement, the assumptions therein and as outlined below, resulted in a substantial reduction of this 40% number. As part of the Premier stock consideration, 1,331,188 shares that otherwise would have been delivered to the controlling shareholders, as well as certain officers and directors, of GHH, were not delivered following the merger, but were instead delivered to an escrow agent, to be delivered by the escrow agent at a later date upon the achievement of certain revenue goals and the satisfaction of certain indemnification obligations. If the Escrow Shares are released, GHH stockholders will own, in the aggregate, 17.1% of the combined company.
	The 1,331,188 shares of Premier common stock (the "Escrow Shares") were issued to an escrow agent at the time of the merger and will be delivered at a later date, by the escrow agent, if certain revenue targets and indemnification obligations are satisfied. The Escrow Shares will accrue quarterly, on a pro-rata basis, to the extent that GHH revenues, over a four calendar quarter measuring period, exceed $12 million. If these conditions are not met, the Escrow Shares will be returned to the Company.
	The acquisition has been accounted for as a business combination. The purchase price was determined by the total market value of the 7,114,482 newly-issued shares (including the Escrow Shares) on March 5, 2012 ($6,403,293), plus the total loans outstanding made by Premier to GHH at the date of the acquisition ($1,030,407), for total consideration of $7,433,700. The Company incurred deferred financing costs associated with the issuance of the stock (including legal fees, accounting fees, printing fees, etc.) totaling $323,963, and paid a registered investment adviser a referral fee in stock (valued at $120,639) and $64,960 in cash. These costs were charged against additional paid in capital. The following table presents the purchase price allocation of the consideration paid, the assets acquired and the liabilities assumed:
	Consideration	$	7,433,700
	Assets acquired:
	Current assets	$	254,438
	Property and equipment, net		452,466
	Intangible assets, net		478,925
	Deposits and other assets		12,760
	Goodwill		9,150,792
	Total assets acquired		10,349,381
	Liabilities assumed:
	Accounts payable		995,933
	Accrued expenses		177,137
	Billings in excess of costs and
	estimated earnings		287,298
	Current notes payable		28,689
	Long term debt		176,697
	Long term notes payable		26,520
	Secured note payable		1,030,407
	Deferred income taxes		193,000
	Total liabilities assumed		2,915,681
	Net assets acquired	$	7,433,700
	In the initial purchase price allocation on March 5, 2012, $458,000 was allocated to a deferred tax asset relating to future utilization of net operating losses acquired in the GHH acquisition, subject to statutory limitations. However, after further analysis and review of operations of GHH, the Company has made an adjustment to the initial purchase price allocation, removing the deferred tax asset of $458,000 and increasing goodwill from $8,692,792 to $9,150,792. This change did not have any impact on reported results of operations during 2012.
	During the Company's annual goodwill testing for 2012, pursuant to ASC 350 and its requisite Step 1 and Step 2 tests, a goodwill impairment write down of $4,378,182 was recorded from the above goodwill value of $9,150,792 to an adjusted value at December 31, 2012 of $4,772,610. See also Goodwill and Intangible Assets in Note 2 and Note 8 below.
	On December 31, 2012, the Company's wholly owned subsidiary, Ecological Partners, LLC, a New York limited liability company ("EPLLC"), a special purpose entity incorporated to effectuate the acquisition, purchased substantially all of the assets of Ecological LLC., ("Ecological") a Delaware limited liability Company, pursuant to an Asset Purchase Agreement dated November 15, 2012 (the "Agreement").
	Pursuant to the Agreement, EPLLC acquired all of the assets of Ecological. In consideration of the Purchased Assets (as defined), the Company paid to Ecological (a) the sum of $3,000,000 in cash ($1,000,000 which was required to remain on the balance sheet of Ecological subsequent to acquisition), and (b) such number of restricted shares of the Company's common stock equal to $3,956,256, based on the 5-day volume weighted average closing price ("VWAP") of the common stock for the five days prior to the date the Agreement was executed, as stated on the OTC Bulletin Board (the "Shares"). Accordingly, the VWAP was $0.62 per share resulting in 6,381,059 shares being issued. However, in accordance with purchase accounting rules, the transaction must be valued at the stock price at the closing date at December 31, 2012 of $0.76 per share. The Company entered into an employment agreement with Brian King, one of the principals of Ecological, and another principal, Joseph Grano Jr., accepted the position of Chairman of the Board of Directors for the Company.
	The purchase price was paid as follows: (i) $3,000,000 in cash (less $1,000,000 which was required to be retained on the balance sheet post acquisition) less assumed liabilities, as defined, on the Closing Date, and (ii) delivery of the Shares within 10 days after the Closing Date. The Company paid a registered investment adviser a referral fee in stock (valued at $120,000) and $120,000 in cash, the sum of which, $240,000, was charged to selling, general and administrative expenses as a transaction cost. Legal fees related to the issuance of stock totaling $37,324 were charged to additional paid in capital. The following table presents the purchase price allocation of the consideration paid, the assets acquired and the liabilities assumed:
		$	6,849,605
	Consideration
	Assets acquired:
	Current assets	$	253,344
	Property & equipment		66,776
	Lease deposit		29,530
	Intangible assets		576,559
	Goodwill		6,063,119
	Total assets acquired		6,989,328
	Liabilities assumed:
	Employee flexible spending account		6,971
	Payroll liabilities		56,721
	Billings in excess of costs &		14,629
	estimated earnings
	Deferred rent		61,402
	Total liabilities assumed		139,723
	Net assets acquired	$	6,849,605
	The acquired intangibles include customer relationships valued at $526,559 being amortized over five years beginning January 1, 2013, and trade name valued at $50,000 being amortized over seven years also beginning January 1, 2013. The Company also acquired a deferred tax asset representing the estimated tax benefits related to net operating loss carry forwards in the acquisition in the amount of $164,910. However, a full valuation allowance was provided for this deferred tax asset. See also Note 14 – Income Taxes. Both goodwill and intangibles outlined above are fully deductible for tax purposes as this was a taxable transaction.
	The assets acquired and liabilities assumed were recorded at preliminary estimates of fair values determined by management, based on information currently available and on current assumptions as to future operations, and are subject to change upon the completion of acquisition accounting, including the finalization of asset valuations.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2012
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 - Summary of Significant Accounting Policies:
	Cash and cash equivalents:
	The Company considers all highly liquid investments having an original maturity of three months or less to be cash equivalents.  Amounts invested may exceed federally insured limits at any given time.  As a result of the Company’s cash management system, checks issued but not presented to the banks for payment may create negative book cash balances. Such negative balances are included in trade accounts payable and totaled $184,889 and $204,162 at December 31, 2012 and 2011, respectively.
	Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash and cash equivalents and trade accounts receivable.  The Company places its cash and cash equivalents on deposit with financial institutions in the United States. The Federal Deposit Insurance Corporation (“FDIC”) covers $250,000 for substantially all depository accounts and temporarily provides unlimited coverage for certain qualifying and participating non-interest bearing transaction accounts through December 31, 2012; however, effective January 1, 2013 the FDIC discontinued the additional unlimited coverage.  The Company from time to time may have amounts on deposit in excess of the insured limits.
	Notes receivable:
	Notes receivable are recorded at the amounts advanced under the respective note and security agreements.  The Company analyzes each note for impairment of possible credit losses at each reporting period.  Any allowances for credit losses are recorded in the statement of operations in the period such losses become determinable.  See also Note 5.
	Accounts receivable:
	Accounts receivable are recorded at the invoiced amount, net of an allowance for doubtful accounts. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. The Company determines the allowance based on historical write-off experience, customer specific facts and economic conditions. Bad debt expense is included in general and administrative expenses, if any.  At December 31, 2012 and 2011, the allowance for doubtful accounts was $83,325 and $14,445, respectively.
	Marketable securities:
	Marketable equity securities are accounted for as trading securities and are stated at market value with unrealized gains and losses accounted for in other income (expense).
	Deferred issuance costs:
	Costs relating to the future issuance of equity securities are deferred. When the additional equity securities are issued, the deferred issuance costs are charged to additional paid-in capital.  The Company had certain deferred issuance costs as of December 31, 2011 consisting of legal, accounting, printing and other expenses relating to the issuance of common stock in connection with the GreenHouse Holdings, Inc. acquisition. As of December 31, 2011, $196,032 of such costs had been deferred and was carried on the balance sheet. As of December 31, 2012, the GHH transaction had closed and no deferred issuance costs remained on the balance sheet.
	Property and equipment:
	Property and equipment are recorded at cost and depreciated using the straight-line method over the estimated useful lives of the assets ranging from three to seven years.  Maintenance and repair costs are expensed as incurred.  Gains or losses on dispositions are reflected in income.  Property and equipment includes equipment under capital leases of $35,469 at both December 31, 2012 and 2011.  Amounts included on the balance sheet at December 31, 2012 and 2011 under capital leases are net of accumulated depreciation of $15,370 and $8,276, respectively.
	Valuation of goodwill and intangible assets:
	Our intangible assets include goodwill, trademarks, non-compete agreements, patents and purchased customer relationships, all of which are accounted for based on Financial Accounting Standards Board (FASB) Accounting Standards Codification (“ASC”) Topic 350 Intangibles-Goodwill and Other. As described below, goodwill and intangible assets that have indefinite useful lives are not amortized but are tested at least annually for impairment or more frequently if events or changes in circumstances indicate that the asset might be impaired. Intangible assets with limited useful lives are amortized using the straight-line method over their estimated period of benefit, ranging from two to eight years. The values recorded for goodwill and other intangible assets represent fair values calculated by accepted valuation methods. Such valuations require critical estimates and assumptions derived from and which include, but are not limited to i) information included in our business plan, ii) estimated cash flows, and iii) discount rates.
	Impairment testing:
	Our goodwill impairment testing is calculated at the reporting or segment unit level. Our annual impairment test has two steps. The first identifies potential impairments by comparing the fair value of the reporting or segment unit with its carrying value.  If the fair value exceeds the carrying amount, goodwill is not impaired and the second step is not necessary. If the carrying value exceeds the fair value, the second step calculated the possible impairment loss by comparing the implied fair value of goodwill with the carrying amount. If the implied fair value of goodwill is less than the carrying amount, a write-sown is recorded.
	The impairment test for the other intangible assets is performed by comparing the carrying amount of the intangible assets to the sum of the undiscounted expected future cash flows. In accordance with GAAP, which relates to impairment of long-lived assets other than goodwill, impairment exists if the sum of the future undiscounted cash flows is less than the carrying amount of the intangible asset or to its related group of assets.
	We predominately use a discounted cash flow model derived from internal budgets in assessing fair values for our impairment testing.  Factors that could change the result of our impairment test include, but are not limited to, different assumptions used to forecast future net sales, expenses, capital expenditures, and working capital requirements used in our cash flow models. In addition, selection of a risk-adjusted discount rate on the estimated undiscounted cash flows is susceptible to future changes in market conditions, and when unfavorable, can adversely affect our original estimates of fair values. In the event that our management determines that the value of intangible assets have become impaired using this approach, we will record and accounting charge for the amount of the impairment.  The Company also engages an independent valuation expert to assist it in performing the valuation and analysis of fair values of goodwill and intangibles.
	Goodwill must be evaluated for impairment on an annual basis. In accordance with ASC 350, an annual impairment test is performed under which the estimated fair value of goodwill is compared with its carrying value. On December 31, 2008 we recorded a non-cash goodwill impairment charge in the amount of $1,179,464.  This included a tax benefit of $27,000 for the impairment of tax deductible goodwill of $72,000.
	The Company completed an annual impairment evaluation for the years ended December 31, 2012 and 2011.  During the third quarter of fiscal 2012, we changed our annual goodwill impairment testing date from December 31 to October 1 of each year. This change was made to better align the timing of our annual impairment testing with the timing of the Company’s annual strategic planning process. In determining impairment charges, the Company uses various valuation techniques using both the income approach and market approach at each reporting unit in accordance with Financial Accounting Standards Board (“FASB”) ASC 350. During 2012, the Company recorded a goodwill impairment write-down of $4,378,182 related to its Energy and Sustainability Solutions business segment / reporting unit which is reflected in the Statement of Operations. During 2011, the Company recorded an impairment write-down of $576,297, which is reflected in the Statement of Operations.  The balance recorded as goodwill as of December 31, 2012 and 2011 is $13,153,497 (inclusive of the goodwill of $6,063,119 recorded at December 31, 2012 related to the Ecological acquisition) and $2,317,778, respectively, net of accumulated impairment of $6,133,943 and $1,755,761, respectively.
	Acquired intangible assets consist of customer relationships, non-competition agreements and trademarks/trade names.  The fair market value of the customer relationships were determined by discounting the expected future cash flows from the acquired customers.  The value of the non-competition agreements were estimated from the percentage of discounted cash flows expected to be lost if the agreement was not in place.  At December 31, 2012 and 2011, the Company performed an analysis of the net carrying value of these intangible assets to their fair value in accordance with FASB ASC 350.  No impairment was deemed to exist at December 31, 2012.  However, the Company recorded a customer relationship intangible impairment write-down of $139,059 for the year ended December 31, 2011.  Customer relationships acquired are being amortized over the estimated useful life of five years. Non-competition agreements are being amortized over the life of the agreement. Acquired trademarks/trade names are being amortized over seven years.  Total intangibles balances, prior to accumulated amortization, were $1,618,400 and $482,841 at December 31, 2012 and 2011, respectively. At December 31, 2012 and 2011, accumulated amortization of intangible assets totaled $462,451 and $208,661, respectively.  Amortization expense on these intangible assets of $173,714 and $138,871 for the years ended December 31, 2012 and 2011, respectively, is included as depreciation and amortization on the Statement of Operations.
	Amortization expense related to intangible assets for the next five years is expected to be as follows for the years ended:
	31-Dec-13		$	275,168
	31-Dec-14			261,417
	31-Dec-15			230,646
	31-Dec-16			189,945
	31-Dec-17			164,311
			$	1,121,487
	Revenue recognition:
	The Company follows the guidance of the Securities and Exchange Commission’s Staff Accounting Bulletin No. 104 for revenue recognition.  In general, the Company records revenue when persuasive evidence of any agreement exists, services have been rendered, and collectability is reasonably assured, therefore, revenue is recognized when the Company invoices customers for completed services at contracted rates and terms.  Therefore revenue recognition may differ from the timing of cash receipts.
	Income taxes:
	The Company accounts for income taxes under FASB ASC Topic 740 “Income Taxes”.  Under FASB ASC Topic 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be removed or settled (see Note 14). The Company regularly assesses the likelihood that its deferred tax assets will be realized from recoverable income taxes or recovered from future taxable income.  To the extent that the Company believes any amounts are not more likely than not to be realized through the reversal of the deferred tax liabilities and future income, the Company records a valuation allowance to reduce its deferred tax assets.  In the event the Company determines that all or part of the net deferred tax assets are not realizable in the future, an adjustment to the valuation allowance would be charged to earnings in the period such determination is made. Similarly, if the Company subsequently realizes deferred tax assets that were previously determined to be unrealizable, the respective valuation allowance would be reversed, resulting in an adjustment to earnings in the period such determination is made.
	FASB ASC Topic 740-10 clarifies the accounting for income taxes, by prescribing a minimum recognition threshold a tax position is required to meet before being recognized in the balance sheet. It also provides guidance on de-recognition, measurement and classification of amounts related to uncertain tax positions, accounting for and disclosure of interest and penalties, accounting in interim period disclosures and transition relating to the adoption of new accounting standards. Under FASB ASC Topic 740-10, the recognition for uncertain tax positions should be based on a more-likely-than-not threshold that the tax position will be sustained upon audit. The tax position is measured as the largest amount of benefit that has a greater than fifty percent probability of being realized upon settlement.
	Derivative Warrant Liability
	The Company evaluates it warrants issued in connection with debt and preferred stock issuances to determine if those contracts or any potential embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with in accordance with FASB ASC 810—10-05-4 and 815-40. This accounting treatment requires that the carrying amount of any embedded derivatives be marked-to-market at each balance sheet date and carried at fair value. In the event that the fair value is recorded as a liability, as is the case with the Company, as our only derivatives are related to common stock warrants issued in direct connection with debt and preferred stock issuances, the change in the fair value during the period is recorded in the Statement of Operations as either income or expense. Upon conversion or exercise, the derivative liability is marked to fair value at the conversion date and then the related fair value is reclassified to equity. The fair value at each balance sheet date and the change in value for each class of warrant derivative is disclosed in detail in Note 12 to the Financial Statements.
	Share-based compensation:
	The Company accounts for stock based compensation in accordance with FASB ASC 718 – Compensation-Stock Compensation. For employee stock options issued under the Company’s stock-based compensation plans, the fair value of each option grant is estimated on the date of the grant using the Black-Scholes pricing model, and an estimated forfeiture rate is used when calculating stock-based compensation expense for the period. For employee restricted stock awards and units issued under the Company’s stock-based compensation plans, the fair value of each grant is calculated based on the Company’s stock price on the date of the grant and an estimated forfeiture rate when calculating stock-based compensation expense for the period. The Company recognizes the compensation cost of stock-based awards upon vesting of the award.
	The Company accounts for stock-based compensation awards to non-employees in accordance with FASB ASC 505-50 Equity-Based Payments to Non-Employees (“ASC 505-50”). Under ASC 505-50, the Company determines the fair value of the warrants or stock-based compensation awards granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. Any stock options issued to non-employees are recorded in expense and additional paid-in capital in stockholders’ equity (deficit) over the applicable service periods using variable accounting through the vesting dates based on the fair value of the options at the end of each period.
	Use of accounting 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 certain assets and liabilities and disclosures.  Accordingly, the actual amounts could differ from those estimates.  Any adjustments applied to estimated amounts are recognized in the year in which such adjustments are determined.
	Fair value of financial assets and liabilities – derivative instruments:
	We measure the fair value of financial assets and liabilities in accordance with GAAP, which defines fair value, establishes a framework for measuring fair value, and requires certain disclosures about fair value measurements.
	GAAP defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. GAAP also establishes as fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. GAAP describes three levels of inputs that may be used to measure fair value:
	Level 1 – quoted prices in active markets for identical assets or liabilities.
	Level 2 – quoted prices for similar assets and liabilities in active markets or inputs that are observable.
	Level 3 – inputs that are unobservable (for example the probability of a capital raise in a “binomial” methodology for valuation of a derivative liability directly related to the issuance of common stock warrants).
	We do not use derivative financial instruments to hedge exposures to cash-flow, market or foreign-currency risks. However, we have entered into certain financial instruments and contracts, such as debt financing arrangements the issuance of preferred stock with detachable common stock warrants features that are either i) not afforded equity classification, ii) embody risks not clearly and closely related to host contracts, or iii) may be net-cash settled by the counterparty. These instruments are required to be carried as derivative liabilities, at fair value.
	Our only derivative instruments are detachable (or “free-standing”) common stock purchase warrants issued in conjunction with debt or preferred stock. We estimate fair values of these derivatives (and related embedded beneficial conversion features) utilizing Level 2 inputs for all classes of warrants issued, other than one class, Series C Preferred Stock. Other than the Series C Preferred Stock warrants, we use the well accepted Black-Scholes option valuation technique as it embodies all of the requisite assumptions (including trading volatility, remaining term to maturity, market price, strike price, and risk free rates) necessary to fair value these instruments, for they do not contain material “down round protection” (otherwise referred to as “anti-dilution” and full ratchet provisions). For the warrants directly related to the Series C Preferred Stock, the warrant contracts do contain “Down Round Protections” and the “Black-Scholes” option valuation technique does not, in its valuation calculation, give effect for the additional value inherently attributable to the warrant having the “Down Round Protection” mechanisms in its contractual arrangement.
	However, additional valuation models and techniques have been developed and are widely accepted that take into account the additional value inherent in “Down Round Protection.” These widely accepted techniques include “Modified Binomial”, “Monte Carlo Simulation” and the “Lattice Model.” The “core” assumptions and inputs to the “Binomial” model are the same as for “Black-Scholes”, such as trading volatility, remaining term to maturity, market price, strike price, and risk free rates; all Level 2 inputs. Fair value measurements are classified according to the lowest level input or value-driver that is significant to the valuation. A measurement may therefore be classified within Level 3 even though there may be significant inputs that are readily observable. However, a key input to a “Binomial” model (in our case, the “Monte Carlo Simulation”, for which we engage an independent valuation firm to perform) is the probability of a future capital raise. By definition, this input assumption does not meet the requirements for Level 1 or Level 2 outlined above; therefore, the entire fair value calculation is deemed to be Level 3 under accounting requirements due to this single Level 3 assumption. This input to the Monte Carlo Simulation model, was developed with significant input from management based on its knowledge of the business, current financial position and the strategic business plan with its best efforts.
	However, estimating fair values of derivative financial instruments, including Level 2 instruments and those limited only to common stock purchase warrants, as that is the only derivative instruments the Company has, require the use of significant and subjective inputs that may, and are likely to, change over the duration of the instrument with related changes in internal and external market factors. In addition, option-based techniques are volatile and sensitive to changes in our trading market price, the trading market price of various peer companies and other key assumptions such as the probability of a capital raise for the Monte Carlo Simulation described above. Since derivative financial instruments are initially and subsequently carried at fair value, our income will reflect this sensitivity of internal and external factors.
	As discussed above, financial liabilities are considered Level 3 when their fair values are determined using pricing models or similar techniques and at least one significant model assumption or input is unobservable. For the Company, the only Level 3 financial liability is the derivative liability related to the common stock purchase warrants directly related to the Series C Preferred Stock for the warrant contract includes “Down Round Protection” and they were valued using the “Monte Carlo Simulation” technique. This technique, while the majority of inputs are Level 2, necessarily incorporates a Capital Raise Assumption or Input which is unobservable and a Level 3 input. Therefore, the key quantitative assumptions related to the Series C Common Stock Warrants, issued March 3, 2011 and expiring March 3, 2016, are as follows:
		31-Dec-12				31-Dec-11
		Expected Life (Years)			Probability of a Capital Raise	Expected Life (Years)			Probability of a Capital Raise
			Risk Free Rate				Risk Free Rate
				Volatility				Volatility
	Series C Preferred Stock Common Stock Purchase Warrants
		3.2	0.39%	30.46%	8-80%	4.2	0.64%	35.55%	8-80%
	Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis
	Financial assets and liabilities measured at fair value on a recurring basis (for the Company, only derivative liabilities related to common stock purchase warrants, issued in directly in conjunction with debt and preferred stock issuances) are summarized below and disclosed on the balance sheet under Derivative liability:
		As of December 31, 2012
		Carrying Value	Level 1	Level 2	Level 3	Total
	Derivative liability – common stock purchase warrants - Debentures
$85,350		$85,350		$85,350
Derivative liability – common stock purchase warrants – Series B Preferred Stock
	170,383		170,373		170,373
Derivative liability – common stock purchase warrants – Promissory Notes (principal of notes mandatorily converted to Series D Preferred Stock – see Note 12)
	230,985		230,985		230,985
Derivative liability – common stock purchase warrants – Series D Preferred Stock
	496,840		496,840		496,840
Derivative liability – common stock purchase warrants – Series C Preferred Stock
	1,491,601	--	--	$1,491,601	1,491,601
Total	$2,475,159	$     --	$983,548	$1,491,601	$2,475,159
	As of December 31, 2011
	Carrying Value	Level 1	Level 2	Level 3	Total
Derivative liability – common stock purchase warrants - Debentures
	$26,200		$26,200		$26,200
Derivative liability – common stock purchase warrants – Series B Preferred Stock
	67,666		67,666		67,666
Derivative liability – common stock purchase warrants – Series C Preferred Stock
	869,261	--	--	869,261	869,261
Total	$963,127	$     --	$93,866	$869,261	$963,127
The table below provides a summary of the changes in fair value of financial assets and liabilities (for the Company, only derivative liabilities related to common stock purchase warrants, issued in directly in conjunction with debt and preferred stock issuances) measured at fair value on a recurring basis for all derivatives, both level 2 and those using significant unobservable inputs (Level 3 – or only the common stock purchase warrants directly related to Series C Preferred Stock) for the years ended December 31, 2012 and 2011, provided on a quarterly basis, for additional disclosure of the nature of the volatility:
				Fair Value Measurements Using
Level 2 Inputs					Level 3 Inputs
					Derivative liability - Common Stock Purchase Warrants – Series B Preferred Stock		Derivative liability - Common Stock Purchase Warrants – Series D Preferred Stock		Derivative liability - Common Stock Purchase Warrants – Series C Preferred Stock
						Derivative liability - Common Stock Purchase Warrants – Promissory Notes
				Derivative liability - Common Stock Purchase Warrants - Debentures						Grand Total Fair Value Measurements Using Both Level 2 and Level 3 Inputs
								Total Fair Value Measurements Using Level 2 Inputs
Balance December 31, 2010				$71,650	$225,978	$    -	$    -	$297,628	$    -	$297,628
			Issuance of Series C Preferred Common Stock Purchase Warrants
									2,203,435	2,203,435
			Total unrealized (gains) or losses included in net income or (loss)
				21,200	-26,050	0	0	-4,850	-350,966	-355,816
Balance March 31, 2011				92,850	199,928	0	0	292,778	1,852,469	2,145,247
			Total unrealized (gains) or losses included in net income or (loss)
				17,900	56,230	0	0	74,130	354,950	429,080
Balance June 30, 2011				110,750	256,158	0	0	336,108	2,207,419	2,574,327
			Total unrealized (gains) or losses included in net income  or (loss)
				18,600	49,664	0	0	68,264	423,803	492,067
Balance September 30, 2011				129,350	305,822	0	0	435,172	2,631,222	3,066,394
			Total unrealized (gains) or losses included in net income  or (loss)
				-103,150	-238,156	0	0	(341,306),	-1,761,961	-2,103,267
Balance December 31, 2011				26,200	67,666	0	0	93,866	869,261	963,127
			Total unrealized (gains) or losses included in net income  or (loss)
				97,150	192,516	0	0	289,666	1,526,435	1,816,101
Balance March 31, 2012				123,350	260,182	0	0	383,532	2,395,696	2,779,228
			Total unrealized (gains) or losses included in net income  (loss)
				-90,750	-194,528	0	0	-285,278	-1,595,057	-1,880,335
Balance June 30, 2012				110,750	256,158	0	0	336,108	2,207,419	2,574,327
			Total unrealized (gains) or losses included in net income or (loss)
				18,400	34,098	0	0	52,498	102,964	155,462
Balance September 30, 2012				51,000	99,752	0	0	150,752	903,603	1,054,355
			Issuance of Convertible Promissory Notes Common Stock Purchase Warrants
				--	--	136,677	--	136,677	--	136,677
			Issuance of Series D Preferred Common Stock Purchase Warrants
				--	--	--	496,840	496,840	--	496,840
			Total unrealized (gains) or losses included in net income or (loss)
				34,350	70,631	110,305	0	215,786	587,998	803,284
Balance December 31, 2012				$85,350	$170,383	$230,985	$496,840	$983,558	$1,491,601	$2,475,159
Recent accounting pronouncements:
Since January 1, 2011, there have been several new accounting pronouncements and updates to the Accounting Standards Codification.  Each of these updates has been reviewed by Management who does not believe their adoption has had or will have a material impact on the Company’s financial position or operating results.  The Company early adopted Accounting Standard Update No. 2011-08 – Intangibles – Goodwill and Other (Topic 350) Testing for Goodwill Impairment in 2011.  This update provides that an entity may first assess qualitative factors to determine whether it is necessary to perform the two-step goodwill impairment test.  If the qualitative factors outlined in the update are persuasive that it is more likely than not that goodwill has not been impaired, then the two-step test is not required. However, if the qualitative analysis indicates that it is not more likely than not that goodwill has not been impaired, then the requisite two-step tests always required must still be performed.  The early adoption of Accounting Standard Update No. 2011-08 – Intangibles – Goodwill and Other (Topic 350) early adoption of this standard had no impact on the Company’s financial statements for the years ended December 31, 2012 and 2011, respectively.

Property_and_Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2012
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 3 - Property and Equipment:
	The principal categories and estimated useful lives of property and equipment are as follows:
								Estimated
		2012			2011			Useful Lives
	Office equipment	$	453,485		$	386,252		5 years
	Furniture and fixtures		140,165			67,923		7 years
	Vehicles		27,300			-		5 Years
	Computer software		30,133			17,100		3 years
	Leasehold improvements		119,729			-			**
	Land		302,250						N/A
			1,073,062			471,275
	Less: accumulated depreciation		(532,492	)		(391,507	)
		$	540,570		$	79,768
	** The lesser of useful life or the minimum lease term.

Marketable_Securities_Classifi

Marketable Securities Classified as Trading Securities	12 Months Ended
	Dec. 31, 2012
Investments, Debt and Equity Securities [Abstract]
Marketable Securities Classified as Trading Securities	Note 4 - Marketable Securities Classified as Trading Securities:
	Under FASB ASC Topic 320 "Investments-Debt and Equity Securities", securities that are bought and held principally for the purpose of selling them in the near term (thus held only for a short time) are classified as trading securities. Trading generally reflects active and frequent buying and selling, and trading securities are generally used with the objective of generating profits on short-term differences in price. All inputs used to value the securities are based on Level 1 inputs under FASB ASC Topic 820 "Fair Value Measurements and Disclosures". The unrealized holding loss as of December 31, 2012 and 2010, respectively, is as follows:
				Fair Market		Holding
		Cost		Value		Gain (Loss)
	31-Dec-12	$	42,504	$	31,107	$	250
	31-Dec-11	$	42,504	$	30,854	$	(11,650	)

Secured_Convertible_Promissory

Secured Convertible Promissory Notes	12 Months Ended
	Dec. 31, 2012
Secured Convertible Promissory Notes [Abstract]
Secured Convertible Promissory Notes	Note 5 – Secured Convertible Promissory Notes:
	The Company entered into three Secured Convertible Promissory Notes with GreenHouse Holdings, Inc. ("GHH") prior to the closing of the acquisition on March 5, 2012. Each Note accrued interest at eight percent, compounded quarterly, and was payable at the maturity date. The Notes were convertible into shares of Common Stock of GHH at the rate of 70% of the volume weighted average price for the twenty (20) trading days prior to the date a notice of conversion is given to the Company. The Notes are secured by a general security interest in all of GHH's assets.
	The initial Note was entered into on November 2, 2011 where a bridge loan in the amount of $500,000 was loaned to GHH, and was due April 30, 2012. This entire amount, plus accrued interest of $6,575, was outstanding at December 31, 2011. The second Note, for a maximum amount of $300,000 for project funding, was entered into on November 16, 2011 and was due July 18, 2012. At December 31, 2011, $186,182, plus accrued interest of $1,347, had been borrowed against this Note. On January 4, 2012, GHH was advanced the remaining amount under this Note. The third Note, for a maximum of $140,000 for merger related expenses was entered into on November 18, 2011 and was due July 18, 2012, and the full amount is outstanding as of December 31, 2011. Subsequent to December 31, 2011, this Note was amended to allow borrowings up to a maximum of $200,000 and $15,000 was advanced on this note in February 2012.
	On March 5, 2012, the Company consummated its Agreement of Plan and Merger ("Merger Agreement") with GHH. In accordance with the terms and conditions of the Merger Agreement, any amounts still owed by GHH to Premier under the Secured Convertible Promissory Notes at the date of the merger, reduced the number of shares otherwise issuable to GHH stockholders pursuant to the acquisition, in accordance with the formula outlined in the Merger Agreement. Accordingly, all amounts due Premier by GHH under all of these notes were "realized" by virtue of a reduction in the consideration paid by Premier in terms of the number of Premier shares issued in the acquisition transaction. Therefore, there were no Secured Convertible Promissory Notes outstanding at December 31, 2012.

Investment_in_EquityMethod_Inv

Investment in Equity-Method Investee	12 Months Ended
	Dec. 31, 2012
Equity Method Investments and Joint Ventures [Abstract]
Investment in Equity-Method Investee	Note 6 - Investment in Equity-Method Investee:
	In 2004, the Company invested $250,000 for a 33 percent ownership of Critical Analytics, Inc. Critical Analytics, Inc. was in the business of software development and financial consulting services.
	In January 2007, the Company's ownership percentage increased to 35 percent. The Company accounted for this investment using the equity method. In December 2011, the decision was made to dissolve Critical Analytics, Inc. and distribute net proceeds to the equity participants. The Company received a check in January 2012 in the amount of $54,842, representing the net realizable value of the Company's investment. Accordingly, the Company's carrying value at December 31, 2011 was recorded at $54,842, resulting in a loss being recorded for the year ended December 31, 2011 of $122,698.

Investment_in_Limited_Liabilit

Investment in Limited Liability Company	12 Months Ended
	Dec. 31, 2012
Investments, All Other Investments [Abstract]
Investment in Limited Liability Company	Note 7 - Investment in Limited Liability Company:
	The Company has an investment in a limited liability company, which owns approximately 33 percent of the office building that the Company leases office space from in Charlotte, North Carolina. The Company's investment represents an approximate 3 percent share of ownership in the limited liability company. Based on the Company's ownership percentage, the Company accounts for its investment using the cost method. Accordingly, the carrying value of $100,000 is equal to the capital contribution the Company has made. Income is recognized when capital distributions are received by the Company and totaled $2,400 and $4,800 for the years ended December 31, 2012 and 2011, respectively.

Goodwill_Impairment

Goodwill Impairment	12 Months Ended
	Dec. 31, 2012
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill Impairment	Note 8 - Goodwill Impairment:
	The Company completed an annual impairment evaluation for the years ended December 31, 2012 and 2011 applying both Step 1 and Step 2 tests as applicable in FASB ASC 350. During the third quarter of fiscal 2012, we changed our annual goodwill impairment testing date from December 31 to October 1 of each year. This change was made to better align the timing of our annual impairment testing with the timing of the Company's annual strategic planning process. In determining impairment charges, the Company uses various valuation techniques applying both the income approach and market approach for each reporting unit. During 2012, the Company recorded a goodwill impairment write-down of $4,378,182 related to its Energy and Sustainability Solutions business segment / reporting unit, which is reflected in the Statement of Operations. After executing the letter of intent for GHH, finalizing the Agreement of Plan and Merger and during the SEC registration statement process, it became necessary, and Premier's Board of Directors approved, secured loans to GHH up to the date of the acquisition in early 2012, which ultimately totaled $1,030,000. This was additional consideration to the 7,114,770 shares issued at $0.90 per share in the transaction. In addition, in calculating goodwill at the closing date of the transaction in accordance with FASB purchase accounting rules, GHH had liabilities assumed in excess of assets acquired at the date of acquisition of $1,259,000, which increased the goodwill recorded at date of acquisition. During 2011, the Company recorded an impairment write-down of $576,297 related to prior acquisitions, which is reflected in the Statement of Operations. The balance recorded as goodwill as of December 31, 2012 and 2011 is $13,153,497 and $2,317,778, respectively, net of accumulated impairment of $6,133,943 and $1,755,761, respectively.

Accrued_Expenses

Accrued Expenses	12 Months Ended
	Dec. 31, 2012
Payables and Accruals [Abstract]
Accrued Expenses	Note 9 - Accrued Expenses:
	Accrued expenses consisted of the following at December 31, 2012 and 2011:
		2012		2011
	Accrued payroll	$	549,287	$	569,862
	Accrued vacation		152,142		152,988
	Deferred revenue		97,597		113,334
	Other accrued liabilities		436,233		88,315
		$	1,235,259	$	924,499

Notes_Payable

Notes Payable	12 Months Ended
	Dec. 31, 2012
Debt Disclosure [Abstract]
Notes Payable	Note 10 - Notes Payable:
	During the year ended December 31, 2010, the Company entered into a loan agreement for a line of credit with a financial institution, providing the Company with a maximum credit line of $1,500,000. The line of credit is secured by all assets of the company and personal guarantees by three executives. Borrowings under the agreement bear interest at LIBOR plus 2.75 percent, payable monthly, with a set minimum interest rate of 4 percent and maximum interest rate of 25 percent. At December 31, 2012, the interest rate was 4 percent. The line of credit is also subject to certain financial covenants. Outstanding borrowings under this loan agreement were $1,094,263 and $743,000 at December 31, 2012 and 2011, respectively. The line of credit was due January 19, 2013.
	Effective January 23, 2013, the Company and its financial institution entered into a loan modification under the current line of credit. The Company incurred $8,275 in deferred loan costs with this modification. All terms remain the same with the maturity date extended to until July 19, 2013, as negotiations continue to increase the line of credit and the advance rate. The current line of credit is limited to a borrowing base of 75% of eligible receivables or $1,500,000. At December 31, 2012, the Company was not in compliance with the coverage covenant contained in the loan agreement, but subsequently received a waiver from the bank regarding such non-compliance.

LongTerm_Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2012
Long-Term Debt [Abstract]
Long-Term Debt	Note 11 - Long-Term Debt:
	Long-term debt as of December 31, 2012 and 2011 consists of the following:
		2012	2011
	Note payable to former owner of ERMS, related to acquisition on
	January 1, 2011. Balance due February 10, 2013. See Note 1 and
	Note 23 for further details on acquisition, contingencies and
	subsequent issuance of options	$40,805	$40,441
	Dell Commercial Credit is a revolving line of credit with minimum
	payments of $160 a month with an interest rate of 16.99%. This
	amount was paid in full in January 2013	4,769
	Dell Financial Service Note, due in 50 monthly installments of
	$166.31 ending May 2016. Payments include interest of 18%
	This loan was paid off in January 2013.	3,874
	First Citizens Tenant Loan has monthly payments of $1,259 at an
	interest rate of 6.25% and currently matures on July 2013.	116,056
	Capitalized lease obligations, due in 36 monthly installments of
	$1,047 ending in October 2013. Payments include interest at 4%
	Secured by property costing $35,469.	10,281	22,177
		175,785	62,618
	Current portion	-175,785	-52,337
	Long-term portion	$ --	$10,281

Stockholders_Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2012
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Note 12 - Stockholders’ Equity:
	Common Stock:
	On April 7, 2011, the Company issued 25,000 shares of common stock in the conversion of $17,500 of debentures at $0.70 per share.
	On May 4, 2011, the Company issued 50,000 shares of common stock in the conversion of $35,000 of debentures at $0.70 per share.
	On May 26, 2011, the Company issued 50,000 shares of common stock in the conversion of $35,000 of debentures at $0.70 per share.
	On July 7, 2011, the Company issued 13,333 shares of common stock at $0.88 per share in exchange for services.
	On December 19, 2011, the Company issued 40,000 shares from the conversion of 40,000 shares of its convertible Preferred Series B Preferred Stock.
	On February 6, 2012 the Company issued 61,340 and 354,730 shares, respectively, as a dividend on its Preferred B and Preferred C stock.
	On March 5, 2012, the Company issued 7,114,482 shares in its stock acquisition of GreenHouse Holdings, Inc.
	On March 12, 2012, in conjunction with the GreenHouse Holdings, Inc. acquisition, the Company issued 104,906 shares to Maxim Group, a registered investment advisor, as a referral fee.
	On November 15, 2012, the Company issued a former GreenHouse Holdings, Inc. warrant holder 13,001 shares in lieu of 44,911 Premier warrants (formerly 321,828 GHH warrants).
	On December 31, 2012, the Company issued 6,381,059 shares in its acquisition of Ecological, LLC.
	On December 31, 2012, in connection with the Company’s acquisition of Ecological, LLC, the Company issued 155,844 shares to Maxim Group, a registered investment advisor, as a referral fee.
	7% Series B Convertible Preferred Stock:
	During 2010, we effectively issued three tranches of 7% Series B Convertible Preferred Stock (“Series B Preferred Stock”) in private placements, all tranches with identical terms for both the stock and related warrants. The first, May 7, 2010, we issued 960,000 shares, along with 720,000 detachable warrants. An additional 139,740 warrants were also issued to the placement agent with this issuance. The second, September 30, 2010, we issued 80,000 shares, along with 60,000 detachable warrants. Finally, on December 6, 2010, we issued 160,000 shares, along with 120,000 detachable warrants. An additional 19,200 warrants were also issued to the placement agent. The Company received net proceeds of $763,069, net of issuance costs of $76,931.  The holders of shares of Series B Convertible Preferred Stock are entitled to receive a 7 percent annual dividend until the shares are converted to common stock.  The warrants, immediately exercisable, are for a term of five years, and entitle the holder to purchase shares of common stock at an exercise price of $ 0.77 per share.
	The total warrants issued, associated with the Series B Preferred Stock, was 1,058,940; 900,000 to the Series B Preferred Stockholders and 158,940 to the placement agent. The total fair market value of the warrants at issue, totaling $332,431 was recorded as a derivative liability. The derivative liability is adjusted to the fair market value of the warrants through income on the statement of operations. At December 31, 2011, the fair market value of the warrants was $67,666 and the Company recognized $158,312 as derivative income for the year ended December 31, 2011. At December 31, 2012, the fair value of the warrants was $170,383, and the Company recognized $102,717 in derivative expense for the year ended December 31, 2012.  In addition, the Series Preferred B Stock upon issuance contained an embedded beneficial conversion feature totaling $360,048 in 2010, which was recorded as a deemed dividend to preferred shareholders during the year ended December 31, 2010. This beneficial conversion feature is recorded as a reduction to retained earnings/accumulated deficit and an addition to Additional Paid in Capital, all within the Stockholders Equity section of the Balance Sheet.
	Series C Convertible Preferred Stock:
	On March 1, 2011, the Company designated 2,500,000 shares of its preferred stock as Series C Convertible Preferred Stock; $.001 par value per share (“Series C Preferred Stock”), each share is priced at $2.10 and includes 3 warrants at an exercise price of $0.77 which expire in 5 years. The Series C Preferred Stock (a) is convertible into three shares of  common stock, subject to certain adjustments, (b) pays 7 percent dividends per annum, payable annually in cash or shares of common stock, at the Company’s option, (c) is automatically converted into common stock should the price of the Company’s common stock exceed $2.50 for 30 consecutive trading days.
	On March 3, 2011, the Company closed an offering of its securities to accredited investors.  The Company sold 2,380,952 shares of Series C Preferred Stock and 7,142,856 warrants for gross proceeds of $5,000,000. In connection with the sale of these securities, $650,000 was paid and 714,285 warrants were issued, with an exercise price of $0.77, to a registered broker.  In addition, a $100,000 advisory fee was paid and 360,000 warrants, with an exercise price of $0.77, were paid to a registered broker.  The issuance of these preferred shares contained an embedded beneficial conversion feature, the intrinsic value of which was $1,969,496 and was recorded as a deemed dividend to preferred shareholders during the year ended December 31, 2011.
	The 8,217,141 warrants issued in connection with the preferred stock contain full-ratchet anti-dilution provisions that require them to be recorded as a derivative instrument. The fair market value of the warrants at the issuance date of $2,203,435 was recorded as a derivative liability. The derivative liability is adjusted to the fair market value of the warrants through income on the statement of operations. At December 31, 2011, the fair market value of the warrants was $869,261 and the Company recognized $1,334,174 as derivative income for the year ended December 31, 2011. At December 31, 2012, the fair value of the warrants was $1,491,601, and the Company recognized $622,340 in derivative expense for the year ended December 31, 2012.
	Series D Convertible Preferred Stock:
	In October 2012, the Company created up to 15,000 Units, each Unit consisting of one share of Series D 8% Redeemable Convertible Preferred Stock (“Series D Preferred Stock”) and a warrant to purchase ¼ of the number of shares of the Company’s common stock issuable upon conversion of one share of the Preferred Stock.  The purchase price of one Unit is $1,000.  Dividends are 8% per annum, payable semi-annually in cash or shares of common stock at the Company’s option.  The Series D Preferred Stock is convertible into common stock at the total purchase price divided by $0.75 (the “conversion rate”), and collectively, the “conversion price”.  The warrants are for a term of five years and have a strike price of $1.125 per share. The Preferred Stock shall automatically convert into common stock, at the conversion rate, upon (i) the completion of a firm commitment underwritten public offering of the Company’s shares of common stock resulting in net proceeds to the Company of at least $10,000,000 and is offered at a price per share equal to at least 200% of the conversion price (subject to adjustment for any stock splits, stock dividends, etc.), (ii) upon the affirmative vote of the holders of a majority of the outstanding shares of Preferred Stock, or (iii) on the second anniversary of the issue date of the Preferred Stock.  The Preferred Stock contains anti-dilution protection.  Holders of the Preferred Stock shall vote together with the holders of common stock on an as-converted basis.
	On December 26, 2012, the Company closed an offering of this Preferred Stock to accredited investors. The Company sold 7,046 shares of Series D Preferred Stock and 2,348,685 warrants, with an exercise price of $1.125, for gross proceeds of $7,046,000.  In connection with the sale of these securities, $704,600 was paid and 939,467 warrants were issued, with an exercise price of $1.125, to a registered broker. In addition, $100,000 and $6,500 in legal and escrow fees were paid.  The Company received net proceeds of $6,234,900.  The issuance of this Preferred Stock contained an embedded beneficial conversion feature, the intrinsic value of which was $607,312 and was recorded as a deemed dividend to preferred shareholders during the year ended December 31, 2012.
	The combined 3,288,152 warrants issued in connection with the Preferred Stock contain full-ratchet anti-dilution provisions that require them to be recorded as a derivative instrument. The fair value of these derivatives were valued at $496,840 and recorded as a derivative liability.
	Additionally, the Company issued 7% Redeemable Convertible Promissory Notes and Warrants (“Promissory Notes”) on November 16, 2012.  These Promissory Notes were mandatorily convertible into the “next round of financing” by the Company.  The next round of financing was the Series D Preferred Stock described above.  See 7% Redeemable Convertible Promissory Notes and Conversion into 8% Redeemable Convertible Series D Preferred Stock Note below for a detail description of the original issue of these Promissory Notes and their subsequent mandatory conversion into this Series D Preferred Stock.
	On January 25, 2013, the Company closed an additional private placement financing from the sale of its Series D 8% Redeemable Convertible Preferred Stock (“Series D Preferred Stock”) to accredited investors. The Company sold 3,955 shares of its Series D Preferred Stock and issued 1,318,363 warrants, with an exercise price of $1.125, for gross proceeds of $3,955,001. In connection with the sale of these securities, $395,500 was paid and 527,334 warrants were issued, with an exercise price of $1.125, to a registered broker. In addition, Blue Sky filing fees of $1,550 were incurred.  The Company received net proceeds of $3,557,951. See Note 23 – Subsequent Events.
	On February 26, 2013, the Company closed the final private placement financing from the sale of its Series D Preferred Stock to accredited investors. The Company sold 1,125 shares of its Series D Preferred Stock and issued 708,344 warrants, with an exercise price of $1.125, for gross proceeds of $2,125,000. In connection with the sale of these securities, $212,500 was paid and 283,334 warrants were issued, with an exercise price of $1.125, to a registered broker. In addition, legal fees of $18,300 were incurred.  The Company received net proceeds of $1,894,200. See Note 23 – Subsequent Events.
	Stock Options and Warrants:
	In May 2008, the Company and shareholders adopted a stock incentive plan, entitled the 2008 Stock Incentive Plan (the “Plan”), authorizing the Company to grant stock options of up to 10,000,000 common shares for employees and key consultants.  Al options are approved by the Compensation Committee.
	The Company has changed its presentation and disclosure of stock options and warrants in this Annual Report on SEC Form 10-K for the first time. Instead of listing the details of each of the Black-Scholes inputs for each stock option and each stock warrant issued listed below, the Company is providing a tabular format that shows a range for each of the valuation parameters affecting issuance. We believe this provides a more concise and meaningful presentation.
	The following options were issued in 2011 under the 2008 Stock Incentive Plan and valued using the Black-Scholes valuation method with the key inputs varying as follows:
	Exercise price	$1.00 - $1.10
	Risk free interest rate	1.89% to 3.36%
	Volatility	28.0% - 32.7%
	Expected Term	10 Years
	Dividend yield	None
	On January 1, 2011, the Company issued 82,192 options to an individual associated with the purchase of business from ERMS - see Note 1. The options had no vesting schedule, are exercisable at $1.00 per share and expire in 2021. The estimated fair value of the options of $11,959 was included as purchase consideration.
	On June 1, 2011, the Company issued 150,000 options to an executive for service. The options had no vesting schedule, are exercisable at $1.10 per share and expire in 2021. The estimated fair value of the options of $63,645 is included in selling, general and administrative costs in the statement of operations.
	On October 24, 2011, the Company issued 200,000 options to its new Chief Financial Officer. The options have a two year vesting schedule, are exercisable at $1.00 per share and expire in 2021. The estimated fair value of the options of $74,440 and these options have a two year vesting requirement and are being expensed over the straight-line method over the two year vesting period and are included in selling general and administrative expense.
	On December 30, 2011, the Company issued 100,000 shares among four key employees. The options had no vesting schedule, are exercisable at $1.00 per share and expire in 2021. The estimated fair value of the options of $12,550 is included in selling, general and administrative costs in the statement of operations.
	The following options were issued in 2012 under the 2008 Stock Incentive Plan and valued using the Black-Scholes valuation method with the key inputs varying as follows:
	Exercise price	$0.56 - $1.00
	Risk free interest rate	0.60% to 1.15%
	Volatility	32.9% - 35.44%
	Expected Term	5 Years
	Dividend yield	None
	On February 10, 2012, the Company issued options to purchase 82,192 shares of common stock at an option price of $1.00 per share, which were valued and capitalized in the initial purchase price allocation in the acquisition of ERMS – see Note 1.
	On March 14, 2012, the Company issued options to purchase 75,000 shares of common stock in the aggregate to three former independent Board members of GHH. The options have no vesting period, are exercisable at $1.00 per share and expire in 2017.  The estimated fair value of the options $15,248 was included in selling, general and administrative costs in the statement of operations.
	On March 21, 2012, the Company issued options to purchase 700,000 shares of common stock in the aggregate to six employees of the Company for services. Options to purchase 400,000 shares of common stock vested immediately, while the remainder vest over two years, are exercisable at $1.00 per share and expire in 2017.  The estimated fair value of all the options is $103,600. The compensation expense related to the options to purchase 400,000 shares of common stock that vest immediately with a total valuation of $59,200 is included in selling, general and administrative expenses.  50% of the remaining options to purchase 300,000 shares of common stock vest each year for two years.  These options to purchase 300,000 shares of common stock, with a total valuation of $44,400, were being amortized, using the straight-line method from March 2012 through February 2014 at the rate of $5,550 per quarter. However, effective October 1, 2012, 50,000 of these options were terminated. Therefore, the remaining 250,000 options are being amortized on the straight-line basis through February 2014 at the rate of $4,625 per quarter.
	On July 1, 2012, the Company issued options to purchase 200,000 shares of common stock in the aggregate to six members of the Board of Directors as compensation for board services for the upcoming year. All of these options vest immediately and are exercisable between $0.56 and $0.62 per share and expire in 2017. . The variation in the strike price is due to provisions in the 2008 STOCK INCENTIVE PLAN, which provides that if an Incentive Stock Option is issued to an individual who owns, at the time of grant, more than ten percent (10%) of the total combined voting power of all classes of the Company's Common Stock, the exercise price of such Option shall be at least 110% of the Fair Market Value of the Common Stock on the date of grant and the term of the Option shall not exceed five years from the date of grant. This provision applied to Isaac Blech; hence his strike price was $0.62 per share compared the remaining Board members whose strike price was $0.56 per share. The compensation expense related to these options total $33,117 and is included in general and administrative expense.
	On July 18, 2012, the Company issued options to purchase 300,000 shares of common stock to a new member of the Board of Directors. Options to purchase 150,000 shares of common stock vested immediately, while the remainder vest ratably over three years, are exercisable at $0.65 per share and expire in 2017. The estimated fair value of these options is $58,350.  The compensation expense related to the options to purchase 150,000 shares of common stock that vest immediately with a total valuation of $29,175 is included in selling, general and administrative expenses. The remaining options, with a total valuation of $29,175, will be amortized using the straight-line method from August 2012 through July 2015 at a rate of $810 per month.
	On August 14, 2012, the Company issued options to purchase 300,000 shares of common stock to an additional new member of the Board of Directors. Options to purchase 150,000 shares of common stock vested immediately, while the remainder vest ratably over three years, are exercisable at $0.65 per share and expire in 2017. The estimated fair value of these options is $60,630.  The compensation expense related to the options to purchase 150,000 shares of common stock that vest immediately with a total valuation of $30,315 is included in selling, general and administrative expenses.  The remaining options, with a total valuation of $30,315, will be amortized using the straight-line method from September 2012 through August 2015 at a rate of $842 per month.
	On December 1, 2012, the Company issued options to purchase 50,000 shares of common stock to a new key member of management.  These options vest immediately, are exercisable at $0.80 per share and expire in 2017.  The estimated fair value of these options is $5,525 and is included in general and administrative expense. On December 31, 2012, the Company issued options to purchase 200,000 shares of common stock to an officer of the Company.  These options vest immediately, are exercisable at $0.78 per share and expire in 2017.  The estimated fair value of these options is $48,020 and is included in general and administrative expense. On December 31, 2012, the Company issued options to purchase 100,000 shares of common stock to a key employee of the Company.  These options vest immediately, are exercisable at $0.78 per share and expire in 2017.  The estimated fair value of these options is $24,010 and is included in general and administrative expense. On December 31, 2012, the Company issued options to purchase 1,300,000 shares of common stock to Centurion Holdings, LLC.  Centurion Holdings, LLC is controlled by Joseph J. Grano, Jr. who was awarded these options upon becoming Chairman of the Board of Directors of the Company. These options vest immediately, are exercisable at $0.76 per share and expire in 2017.  The estimated fair value of these options is $304,070. The following represents the activity under the stock incentive plan as of December 31, 2012 and changes during the two years then ended:
			Weighted Average
	Options	Shares	Exercise Price
	Outstanding at December 31, 2010	1,525,000	$0.90
	Issued	532,192	$1.03
	Outstanding at December 31, 2011	2,057,192	$0.93
	Issued	3,307,192	$0.79
	Forfeitures	-249,520	($1.00)
	Outstanding at December 31, 2012	5,114,864	$0.84
	The following warrants were issued in 2011 and valued using the Black-Scholes valuation method with the key inputs varying as follows:
	Exercise price	$0.77 - $1.10
	Risk free interest rate	0.94% to 2.99%
Volatility	28.0% - 29.8%
Expected Term	5 Years
Dividend yield	None
In connection with the Series C Convertible Preferred Stock issued on March 3, 2011, the Company issued 7,142,856 detachable warrants.  The fair market value of these warrants was recorded as a liability.  Additionally, pursuant to the Preferred Stock offering, the Company issued 714,285 warrants to the investment bank and 330,000 and 30,000, respectively, to two consultants directly related to the offering. The 330,000 warrants were issued for services, to an individual who subsequently became a Board member. This total of 8,217,141 warrants was valued at the fair market value of the warrants at the issuance date of $2,203,435 and recorded as a derivative liability.  See full discussion in the section above entitled “Series C Convertible Preferred Stock.”
On March 3, 2011, 240,000 warrants were issued to another Board member for consulting services.  The warrants are exercisable at $0.77 and expire on March 3, 2016. The grant date estimated fair value of the options of $59,328 is included in selling, general and administrative expenses on the statement of operations.
On May 2, 2011, the Company issued 50,000 warrants to a consultant for services related to investor relations/public relations to the Company. The warrants are exercisable at $1.10 and expire on May 2, 2016. The grant date estimated fair value of the options of $12,740 is included in selling, general and administrative expenses on the statement of operations.
On June 1, 2011, the Company issued 33,000 warrants to a consultant for services related to a Director search for the Board of the Company. The warrants are exercisable at $1.10 and expire on June 1, 2016. The grant date estimated fair value of the options of $8,329 is included in selling, general and administrative expenses on the statement of operations.
On June 10, 2011, the Company issued 50,000 warrants to each of its five independent Board members, totaling an issuance of 250,000 warrants. The warrants are exercisable at $1.05 and expire on June 10, 2016. The grant date estimated fair value of the options of $71,200 is included in selling, general and administrative expenses on the statement of operations.
On September 16, 2011, the Company issued 100,000 warrants to a new member of the Board of Directors. The warrants are exercisable at $1.05 and expire on September 16, 2016. The grant date estimated fair value of the options of $8,490 is included in selling, general and administrative expenses on the statement of operations.
On March 5, 2012, contemporaneously with the acquisition of GHH (see Note 1 above), holders of GHH warrants received the immediate right to receive warrants of Premier.  Each GHH option and warrant was replaced by a Premier warrant for the number of shares of Premier common stock that a GHH warrant holder would have received if the GHH warrant had been exercised in full to immediately prior to the merger, based on the exchange ratio calculated without regard to any warrants, and excluding any adjustment resulting from ‘‘price anti-dilution’’ provisions. The aggregate exercise price of the Premier warrant was the same as that of the GHH warrant being replaced. For example, an option to purchase 1,000 GHH shares of common stock at $2.00 per share would be converted into an option to purchase 140 Premier shares at approximately $14.33 per share. If the actual calculation would result in a fraction of a share, the same will be rounded up to a whole share.  Pursuant to this provision of the Agreement and Plan of Merger, GHH warrants to purchase 1,822,567 shares of common stock were converted to Premier warrants to purchase 300,663 shares of common stock with an average exercise price of $14.65 with varying expiration dates.  In November 2012, 44,911 (held by non-employees) of these warrants were cancelled and 13,301 shares of common stock were issued. The strike price for all these warrants is significantly in excess of the fair market price of the stock and such warrants were determined to have de-minimis value at the time of the merger.
The following warrants were issued in 2012 and valued using the Black-Scholes valuation method with the key inputs varying as follows:
Exercise price	$0.80 to $1.10
Risk free interest rate	.63% to 1.22%
Volatility	32.6% to 35.44%
Expected term	4.75 to 5 years
Dividend yield	None
On March 14, 2012, the Company issued warrants to purchase 33,000 shares of common stock to a consultant for services related to a Director search for the Board of the Company. The warrants are exercisable at $1.10 and expire on March 14, 2017. The grant date estimated fair value of the warrants is $5,858, and is included in selling, general and administrative expenses on the statement of operations.
On March 20, 2012, the Company issued warrants to purchase 67,000 shares of common stock to a consultant for services as a success fee related to a Director search for the Board of the Company. The warrants are exercisable at $1.10 and expire on March 20, 2017. The grant date estimated fair value of the warrants is $8,958, and is included in selling, general and administrative expenses on the statement of operations.
On March 21, 2012, the Company issued warrants to purchase 250,000 shares of common stock to a new member of the Board of Directors of the Company. The warrants vest as follows: (i) warrants to purchase 100,000 shares of common stock immediately, (ii) warrants to purchase 50,000 shares of common stock on March 21, 2013, (iii) warrants to purchase 50,000 of common stock on March 21, 2014, and, (iv) warrants to purchase 50,000 shares of common stock on March 21, 2015. The warrants are exercisable at $0.80 and expire on March 21, 2017. Compensation expense related to these warrants will be recognized according to the vesting schedule, with the expense related to the immediately vested warrants to purchase 100,000 shares of common stock of $20,200 recorded in the statement of operations on issuance.  The warrants vesting annually from March 2013 through March 2015 are being expensed annually on a straight line basis, with each annual award being expensed monthly at $842, or $2,526 per quarter. The grant date estimated total fair value of the warrants described above and the straight line amortization of the options over the vesting period are included in selling, general and administrative expenses on the statement of operations as described above.
On March 21, 2012, the Company issued warrants to purchase 150,000 shares of common stock each to two members of the Board of Directors of the Company for services related to merger and acquisition and investor relations activity. The warrants vest immediately, are exercisable at $1.00 and expire on March 21, 2017. The grant date estimated fair value of the warrants is $44,400 and was included in selling, general and administrative expenses on the statement of operations.
On May 4, 2012, the Company issued warrants to purchase 400,000 shares of common stock to a Board member for assuming additional responsibilities as Vice Chairman of the Board of Directors. The warrants vest immediately, are exercisable at $0.80 and expire on May 4, 2017. The grant date estimated fair value of the warrants is $54,360, and is included in selling, general and administrative expenses on the statement of operations.
On July 10, 2012, the Company issued warrants to purchase 50,000 shares of common stock to its investment relations firm as compensation. The warrants vest immediately, are exercisable at $0.80 and expire July 10, 2017. The grant date estimated fair value of the warrants is $5,085, and is included in selling, general and administrative expenses on the statement of operations.
On August 14, 2012, the Company issued warrants to purchase 67,000 shares of common stock to a consultant for services as a success fee related to a Director search for the Board of the Company. The warrants vest immediately, are exercisable at $1.00 and expire August 14, 2017. The grant date estimated fair value of the warrants is $13,541, and is included in selling, general and administrative expenses on the statement of operations.
In connection with the 7% Redeemable Convertible Promissory Notes issued on November 16, 2012, the company issued 750,000 detachable warrants.  The Company accounted for the initial issuance of these Notes in accordance with FASB ASC Topic 470-20 “Debt with Conversion and Other Options”.  Due to the full-ratchet anti-dilution protection in the warrants, they are considered to be derivative instruments. As such, the fair value of the warrants directly associated with the Notes at date of issuance of $117,825 was recorded as a derivative liability, the relative fair value of such warrants of $101,828 was charged to debt discount and the remainder of $15,997 was charged to derivative expense. Additionally, the fair value of the 120,000 placement agent warrants, $18,852, associated with the issuance was also recorded as a derivative liability with an offset to deferred financing costs.
In connection with the Series D 8% Redeemable Convertible Preferred Stock issued on December 26, 2012, the Company issued 2,348,685 detachable warrants and 939,467 warrants to the placement agent.  These warrants contain a ratchet provision and standard anti-dilution protection and are recorded as a derivative liability with an offsetting charge to additional paid in capital and deferred tax asset.
The following represents the activity of warrants as of December 31, 2012, and changes during the two years then ended:
		Weighted Average
Warrants	Shares	Exercise Price
Outstanding at December 31, 2010	1,778,940	$0.78
Issued	8,890,141	$0.78
Outstanding at December 31, 2011	10,669,081	$0.78
Issued	5,325,152	$1.00
Issued pursuant to GHH acquisition	300,663	$14.65
Cancelled	(44,911)	$2.87
Outstanding at December 31, 2012	16,249,985	$1.10
Convertible Debentures and Derivative Liability:
On May 21, 2010, the Company issued a 9 percent senior secured convertible debenture in the principal amount of $350,000 with an 8 percent original issue discount of $28,000 (the “Debenture”). Interest is payable monthly. Beginning January 2011, monthly principal payments of $17,500 were due. The remaining balance at November 2011 of $175,000 was due in full and was paid. The debenture was convertible at a conversion value of $0.70 per share. The Debenture was issued with 500,000 detachable warrants with an exercise price of $0.77 and expires in five years and contains full-ratchet and other standard anti-dilution protections.
The Company has accounted for these transactions in accordance with FASB ASC Topic 470-20 “Debt with Conversion and Other Options”. Due to the full-ratchet anti-dilution protection in the warrants, they are considered to be derivative instruments.  As such, the fair market value of the warrants of $86,950 was recorded as a debt discount and as a derivative liability.
During 2011, principal in the amount of $87,500 was converted to 125,000 shares of common stock at the conversion rate of $0.70 per share.  An early extinguishment loss related to these conversions of $80,315 was also recorded.  In November 2011, the remaining balance of the debentures was paid in full as scheduled. During the year ended December 31, 2011, $256,949 was recorded as non-cash interest expense related to the amortization of debt discounts.
At December 31, 2011, the value of the derivative liability was adjusted to the fair value of the warrants of $26,200 resulting in derivative income on the statement of operations of $45,450 related to this derivative for the year ended December 31, 2011. At December 31, 2012, the value of the derivative liability was adjusted to the fair value of the warrants of $85,350 resulting in derivative expense on the statement of operations of $59,150 related to this derivative for the year ended December 31, 2012.
7% Redeemable Convertible Promissory Notes and Conversion into 8% Redeemable Convertible Series D Preferred Stock:
On November 16, 2012, the Company issued $750,000 of its 7% Redeemable Convertible Promissory Notes (“Promissory Notes”) to accredited investors with simple interest on a 365 basis payable on the maturity date in cash or common stock, at the Company’s option. The Securities consist of 7% Convertible Notes with 50% warrant coverage.  The Promissory Notes will convert at the earlier of 15 months or will automatically convert at the closing of the next round of financing by the Company into the same security as the next round of financing, at the lesser of $0.50 per share or at a 25% discount to the next round of financing and warrants to acquire 50% of the number of shares, with a strike price of the lesser of $0.65 per share or the strike price of the next warrants at such financing.  The warrants have a four year term. The Company can call the warrants if: (i) the shares underlying the warrants are registered and; (ii) the stock, subsequent to registration, trades above $1.30 a day for 10 consecutive trading days and averages in excess of 50,000 shares a day in volume. Weighted average anti-dilution provisions are in place for one year on the stock after conversion and for three years on the warrants. The Company paid $29,614 in legal fees, $9,500 in diligence fees to the placement agent and a success fee of 10% or $75,000 to the placement agent. The Company received net proceeds of $635,886, issued 750,000 warrants to the note holders and 120,000 warrants to the registered placement agent.
The Company accounted for the initial issuance of these Notes in accordance with FASB ASC Topic 470-20 “Debt with Conversion and Other Options”.  Due to the full-ratchet anti-dilution protection in the warrants, they are considered to be derivative instruments. As such, the fair value of the warrants directly associated with the Promissory Notes at date of issuance of $117,825 was recorded as a derivative liability. Additionally, the fair value of the placement warrants, $18,852, associated with the issuance was also recorded as a derivative liability with a charge to deferred financing costs. In addition, the issuance of the Notes and warrants also included an embedded beneficial conversion feature of $251,828 which was recorded as a debt discount and as additional paid in capital.
In accordance with the Securities Purchase Agreement with the Promissory Notes, the Notes were mandatorily convertible into the next round of financing by the Company into the same security as the next round of financing.  As discussed above, on December 26, 2012, the Company issued $7,046,000 in  Series D 8% Redeemable Convertible Preferred Stock; hence, triggering the mandatory conversion of the Notes into the Series D Preferred Stock.  As a result, the Company had to (i) write-off the unamortized portion of the debt discount and charge the statement of operations with $339,092 in interest expense-debt discount, (ii) write-off the face value of the $750,000 Notes and all of the deferred financing costs associated with the Notes of $132,966, (iii) record the intrinsic value of the embedded beneficial conversion feature associated with the issuance of the Series D Preferred Stock in this conversion of $552,966 by charging deemed dividend to preferred shareholders with an offset to additional paid in capital, and (iv) record the issuance of the Series D Preferred Stock for the par value of the 750 shares into which the Notes converted and record the additional paid in capital of $617,035.
Finally, as described above, all the warrants affiliated with the Notes are considered derivative instruments and were revalued at December 26, 2012. The increase in total derivative valuation from $136,677 at November 16, 2012 to $230,985 at December 26, 2012 of $94,308 was recorded as in increase in the derivative liability and as derivative expense in the statement of operations for the fourth quarter of 2012. There was no change in the liability amount from December 26, 2012 to year end.

Capital_Stock_Authorized

Capital Stock Authorized	12 Months Ended
	Dec. 31, 2012
Capital Stock Authorized [Abstract]
Capital Stock Authorized	Note 13 – Capital Stock Authorized:
	In April 2012, the Company increased its authorized shares of capital stock. Total shares of preferred stock were increased from 5,000,000 to 10,000,000. During 2012, the Board of Directors designated 15,000 shares of preferred stock as Series D 8% Redeemable Convertible Preferred Stock, and as of December 31, 2012, the Company had issued 7,796 shares of this Preferred Stock. Subsequent to December 31, 2012, the Company issued an additional 6,080 shares of Series D 8% Redeemable Convertible Preferred Stock. See Note 23 - Subsequent Events. The remaining authorized but unissued shares totaling 4,985,000 have not been designated to a specific class. Total authorized shares of common stock were increased from 45,000,000 to 90,000,000. No shares of the additional authorized common shares have been issued.

Income_Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2012
Income Tax Disclosure [Abstract]
Income Taxes	Note 14 - Income Taxes:
	Significant components of the income tax benefit (expense) are summarized as follows:
		2012			2011
	Current provision:
	Federal	$	0		$	101,976
	State		0			0
	Deferred provision:
	Federal		(327,000	)		501,000
	State		(69,000	)		110,000
		$	(396,000	)	$	712,976
	A reconciliation of the statutory federal income tax rate to the Company’s effective income tax rate on income before income taxes for the years ended December 31, 2012 and 2011 follows:
		2012			2011
	Federal statutory rate		34	%		34	%
	Book derivative (income) expense		(3.3	)		80
	Change in valuation allowance		(16.7	)		(11.5	)
	Write off of note payable to acquiree company		--			19.1
	Stock compensation expense		(2.8	)		(14.0	)
	Goodwill impairment		(16.0	)		(7.3	)
	State income taxes, net of  federal income tax benefit		0.9			3.7
	Officers’ life insurance		--			(2.9	)
	Meals & Entertainment		(0.2	)		(1.2	)
	Other		(0.2	)		9.2
			(4.3	)%		(109.1	)%
	The Company provides for income taxes using the liability method in accordance with FASB ASC Topic 740 “Income Taxes”.  Deferred income taxes arise from the differences in the recognition of income and expenses for tax purposes.  Deferred tax assets and liabilities are comprised of the following at December 31, 2012 and 2011:
		2012			2011
	Deferred income tax assets:
	Operating loss carry forward	$	1,526,000		$	283,000
	Acquired NOL – Ecological acquisition		164,910			—
	Accrued compensation		48,000			47,000
	Allowance for doubtful accounts		7,000			6,000
	Trading securities		0			1,000
	Intangible assets		0			196,000
	Investment in equity-method investee		0			75,000
	Total deferred tax assets		1,745,910			608,000
	Less:  valuation allowance		(1,745,910	)		(75,000	)
	Deferred income tax assets	$	0		$	533,000
	Deferred income tax liabilities:
	Property and equipment	$	(85,000	)	$	(29,000	)
	Total deferred tax liabilities	$	(85,000	)	$	(29,000	)
	Net deferred income taxes:
	Current	$	0		$	337,000
	Non-current		0			167,000
		$	0		$	504,000
	A valuation allowance is recorded when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company provided a valuation allowance for all current deferred tax assets ($1,581,000), which is primarily comprised of net operating loss carry forwards of ($1,526,000) and a full valuation allowance for the noncurrent deferred tax asset of $164,910 representing net operating loss carry forwards acquired in the Ecological acquisition on December 31, 2012.  Management made the assessment in the fourth quarter of 2012 that a full valuation allowance for the these deferred tax assets should be provided based on consideration of the net operating losses for the past two years, the results of the ASC 350 analysis and resulting goodwill impairment charge of $4,378,182 in its Energy and Sustainability Solution business segment and the uncertainty surrounding the potential future integration of expenses associated with the acquisition of Ecological, LLC on December 31, 2012, that it was no longer, at this time more likely than not that the deferred tax assets would be recoverable.  In accordance with FASB ASC 740, management will continue to monitor the status of the recoverability of deferred tax assets.  The Company recorded a noncurrent valuation allowance of $75,000 for the year ended December 31, 2011 which was reversed in 2012 due to the underlying deferred tax asset going away.  At December 31, 2012, the Company has an income tax net operating loss carry forward of approximately $673,000 that begins to expire in 2031 and an income tax net operating loss carry forward of approximately $3,193,000 that begins to expire in 2032.

Net_Loss_Per_Share

Net Loss Per Share	12 Months Ended
	Dec. 31, 2012
Net loss per share:
Net Loss Per Share
	Note 15 - Net Loss Per Share:
	In accordance with FASB ASC Topic 260-10-50, “Earnings per Share”, and SEC Staff Accounting Bulletin No. 98, basic net income or loss per common share is computed by dividing net income or loss for the period by the weighted - average number of common shares outstanding during the period.  Under FASB ASC Topic 260-10-50, diluted income or loss per share is computed by dividing net income or loss for the period by the weighted - average number of common and common equivalent shares, such as stock options, warrants and convertible securities outstanding during the period.  Such common equivalent shares have not been included in the Company’s computation of net income (loss) per share when their effect would have been anti-dilutive based on the strike price as compared to the average trading price or due to the Company’s net losses attributable to common stockholders.
		2012			2011
	Basic:
	Numerator –net loss available to common stockholders	$	(11,175,145	))	$	(1,954,169	)
	Denominator – weighted – average shares outstanding		14,057,162			8,057,471
	Net loss per share – Basic and diluted	$	(0.79	)	$	(0.24	)
	Incremental common shares (not included due to their anti-dilutive nature) :
	Stock options		5,114,864			2,057,192
	Stock warrants		16,249,985			10,669,081
	Convertible preferred stock – Series B		1,160,000			1,160,000
	Convertible preferred stock – Series C		7,142,856			7,142,856
	Convertible preferred stock – Series D		10,894,685			0
			40,562,390			21,029,129

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2012
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 16 - Commitments and Contingencies:
	The Company is obligated under various operating leases for office space and automobiles and is obligated under non-cancelable contracts with job search firms.
	The future minimum payments under non-cancelable operating leases and non-cancelable contracts with initial remaining terms in excess of one year (including the related party lease), as of December 31, 2012, are as follows:
	2013	$	539,297
	2014	$	359,310
	2015	$	313,757
	2016	$	228,282
	2017	$	235,374
	The leases cover office premises and leased vehicles. Of these leases a total of $52,146 is allocated for vehicle leases and $1,565,652 is for office premises. Non-cancellable contracts with talent acquisition search engines account for $58,222 of the obligations. The above schedule of contractual obligations does not include dividends on preferred stock as they have not been declared, and the Company has the option of paying the dividends in cash or common stock of the Company at its discretion. The Company has several employment contracts in place with key management which are in the normal course and have not been included in the above table.
	Expenses for operating leases during 2012 and 2011 were approximately $426,908 and $366,576, respectively.
	The Company has a three percent ownership interest in a limited liability company that owns approximately 33 percent of the building the Company leases office space from in Charlotte, North Carolina. Additionally, an individual stockholder of the Company owns approximately 30 percent of the same limited liability company. Rent expense pertaining to this operating lease during 2012 and 2011 was approximately $111,961 and $162,248, respectively.

Employee_Benefit_Plan

Employee Benefit Plan	12 Months Ended
	Dec. 31, 2012
Compensation and Retirement Disclosure [Abstract]
Employee Benefit Plan	Note 17 - Employee Benefit Plan:
	The Company has a 401(k) plan which covers substantially all employees. Plan participants can make voluntary contributions of up to 15 percent of compensation, subject to certain limitations. Under this plan, the Company matches a portion of employee deferrals. Total company contributions to the plan for the years ended December 31, 2012 and 2011 were approximately $22,925 and $37,023, respectively.

Advertising

Advertising	12 Months Ended
	Dec. 31, 2012
Advertising [Abstract]
Advertising	Note 18 - Advertising:
	The Company expenses advertising costs as incurred. Advertising expenses for the years ended December 31, 2012 and 2011 were $9,356 and $15,140, respectively.

Major_Customers

Major Customers	12 Months Ended
	Dec. 31, 2012
Risks and Uncertainties [Abstract]
Major Customers	Note 19 - Major Customers:
	Approximately 33 and 42 percent of total revenues were earned from the Company's top three customers for the years ended December 31, 2012 and 2011, respectively.

Segment_Information

Segment Information	12 Months Ended
	Dec. 31, 2012
Segment Reporting [Abstract]
Segment Information	Note 20 - Segment Information:
	FASB ASC Topic 280, “Segment Reporting”, establishes standards for reporting information regarding operating segments in annual financial statements.  The Company, effective with its acquisition of GHH on March 5, 2012, operates in two business segments: the Risk/Compliance segment and the Energy and Sustainability Solutions segment.  For the Risk Compliance segment, the business consists of providing business advisory, consulting and resource services to clients. Premier provides services through three primary delivery channels: GRC (Governance, Risk and Compliance), BP&T (Business Performance and Technology), and F&A (Finance and Accounting). GHH, a wholly owned subsidiary, operates as the Energy and Sustainability Solutions segment of Premier, and has two “vertical operations” consisting of Energy Efficiency and Sustainable Infrastructure. GHH’s primary focus is on energy related projects.  Ecological also is part of the Energy and Sustainability Solutions segment; however, it was only acquired on December 31, 2012 and has no operations for 2012 reflected in these financial statements.
	The performance of the business is evaluated at the segment level.  Cash, debt and financing matters are managed centrally.  These segments operate as one from an accounting and overall executive management perspective, though each segment has senior management in place; however they are differentiated from a marketing and customer presentation perspective, though cross-selling opportunities exist and continue to be pursued.  Condensed summary segment information follows for the year ended December 31, 2012; however, the Energy Efficiency and Sustainable Solutions segment only includes the period beginning March 5, 2012 (the date of acquisition) for GHH and from a total assets perspective, includes Ecological as of December 31, 2012:
	Revenue:
	Risk/Compliance Solutions	$	16,524,648
	Energy and Sustainability Solutions		2,947,367
	Loss from operations:
	Risk/Compliance Solutions		( 2,104,720	)
	Energy and Sustainability Solutions		( 1,526,237	)
	Total Assets:
	Risk/Compliance Solutions		9,441,501
	Energy and Sustainability Solutions		13,632,836	*
	*     Total assets for the Energy and Sustainability Solutions segment include $4,772,610 in goodwill for Greenhouse and $6,063,119 for Ecological, respectively at December 31, 2012.

Summary_ProForma_Financial_Inf

Summary Pro-Forma Financial Information	12 Months Ended
	Dec. 31, 2012
Business Acquisition, Pro Forma Information [Abstract]
Summary Pro-Forma Financial Information	Note 21 – Summary Pro-Forma Financial Information:
	The following unaudited summary pro-forma data summarizes the results of operations for the years ended December 31, 2012 and 2011 as if the purchase of Greenhouse Holdings, Inc. and Ecological, LLC had all been completed January 1, 2011. The summary pro-forma financial information is presented for informational purposes only and is not indicative of the results of operations that would have been achieved if the acquisitions had taken place on January 1, 2011.
		31-Dec-12			31-Dec-11
	Net revenues	$	20,612,365		$	21,815,392
	Operating loss		(5,776,000	)		(8,051,265	)
	Net loss per share – basic	$	(0.26	)	$	(0.37	)
	Net loss per share- diluted	$	(0.26	)	$	(0.37	)

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2012
Related Party Transactions [Abstract]
Related Party Transactions	Note 22 – Related Party Transactions
	On February 8, 2012, the Company paid dividends on its Series C Preferred Stock in Common Stock of the Company. Of this dividend, $105,000, equating to 141,893 shares was paid to River Charitable Remainder Unitrust f/b/o Isaac Blech, which is controlled by Isaac Blech, Vice Chairman of the Company's Board of Directors. On February 1, 2013, the Company also paid dividends on its Series C Preferred Stock in Common Stock of the Company – see Note 23 – Subsequent Events below. Of this dividend, $140,000, equating to 175,000 shares was paid to River Charitable Remainder Unitrust f/b/o Isaac Blech, which is controlled by Isaac Blech, Vice Chairman of the Company's Board of Directors.
	During the three months ended March 31, 2012, the Company engaged two board members to provide additional services as board members related to merger and acquisition and investment relations activity. These board members each received warrants to purchase 150,000 shares of common stock for these services – see Note 7 above for further discussion. In addition each board member was to be compensated $20,000. On April 27, 2012, the Company paid $20,000 each to the two board members.

Subsequent_Events

Subsequent Events	12 Months Ended
	Dec. 31, 2012
Subsequent Events [Abstract]
Subsequent Events	Note 23 – Subsequent Events:
	The Company reached a settlement in a dispute between Greenhouse Holding, Inc. and its former financial advisor in October 2012. This settlement required Premier to pay $30,000 in cash and 242,000 in Premier shares valued at $0.70 per share ($169,400). The total amount of $199,400 was accrued in other accrued expenses at December 31, 2012. The 242,000 shares were issued on January 31, 2013.
	The Series B preferred stock accrues 7 percent per annum dividends. The dividends began accruing April 30, 2010, and are cumulative. Dividends are payable annually in arrears. At December 31, 2012, $56,840 of dividends has accrued on these shares, respectively. However, they are unrecorded on the Company's books until declared. On January 28, 2013 the Company declared dividends on its Series B and the Company paid the dividends in Company common stock. On February 1, 2013, the Company issued 71,050 shares to the 7% Series B Convertible Preferred Stockholders.
	The Series C preferred stock accrues 7 percent per annum dividends. The dividends began accruing March 3, 2011, and are cumulative. Dividends are payable annually in arrears. At December 31, 2012, $350,000 of dividends has accrued on these shares. However, they are unrecorded on the Company's books until declared. On January 28, 2013 the Company declared dividends on its Series C and the Company paid the dividends in Company common stock. On February 1, 2013, the Company issued 437,500 shares to the 7% Series C Convertible Preferred Stockholders.
	Effective January 23, 2013, the Company and its financial institution entered into a loan modification under the current line of credit. The Company incurred $8,275 in deferred loan costs with this modification. All terms remain the same with the maturity date extended to until July 19, 2013, as negotiations continue to increase the line of credit and the advance rate. The current line of credit is limited to a borrowing base of 75% of eligible receivables or $1,500,000.
	On January 25, 2013, the Company closed an additional private placement financing from the sale of its Series D 8% Redeemable Convertible Preferred Stock ("Series D Preferred Stock") to accredited investors. The Company sold 3,955 shares of its Series D Preferred Stock and issued 1,318,363 warrants, with an exercise price of $1.125, for gross proceeds of $3,955,001. In connection with the sale of these securities, $395,500 was paid and 527,334 warrants were issued, with an exercise price of $1.125, to a registered broker. In addition, Blue Sky filing fees of $1,550 were incurred. The Company received net proceeds of $3,557,951.
	On February 10, 2012, the Company amended the Agreement with ERMS providing that the additional 82,192 in stock options and the additional payment of $30,000 can be made in cash, stock or stock options at the Company's discretion by February 10, 2013, if the ERMS business reporting unit gross revenue is equal to or greater than $2,000,000 and gross margin is at least 30% for the 2012 calendar year. On February 10, 2012, the Company issued the 82,192 options at an option price of $1.00. The Company has $40,805 accrued as a note payable to ERMS at December 31, 2012 for total potential obligations. On February 22, 2013, the Company made the final payment of $40,805 in cash.
	On February 26, 2013, the Company closed the final private placement financing from the sale of its Series D Preferred Stock to accredited investors. The Company sold 2,125 shares of its Series D Preferred Stock and issued 708,344 warrants, with an exercise price of $1.125, for gross proceeds of $2,125,000. In connection with the sale of these securities, $212,500 was paid and 283,334 warrants were issued, with an exercise price of $1.125, to a registered broker. In addition, legal fees of $18,300 were incurred. The Company received net proceeds of $1,894,200.

Correction_of_Previously_Issue

Correction of Previously Issued Financial Statements	12 Months Ended
	Dec. 31, 2012
Accounting Changes and Error Corrections [Abstract]
Correction of Previously Issued Financial Statements
	During the preparation of its Quarterly Report on SEC Form 10-Q for the six months ended June 30, 2013, the Company discovered an error due to a Deferred Tax Asset, directly related to the Derivative Liability upon initial recognition at issuance of detachable warrants, had consistently been established at a statutory standard effective combined federal and state tax rate, with the residual being charged to Additional Paid in Capital.  The entire charge should have properly been made to Additional Paid in Capital with no Deferred Tax Asset being recognized at issuance. Additionally, this Deferred Tax Asset was adjusted simultaneously with the recognition of either derivative income or expense, depending on the current valuation, and was reduced with the charge going to the Statement of Operations as Deferred Income Tax Expense when Derivative Income was recognized; likewise, the Deferred Tax Asset was increased, with the offset going to Deferred Tax Benefit when Derivative Expense was recognized. In addition, additional research also indicated that the detachable warrants with “Down Round Protection” (ie, full ratchet, “anti-dilution” provisions) should now be valued using a “Binomial” method, as opposed to the Black Scholes method the Company had consistently applied. Finally, the Company discovered that the detachable warrants issued in conjunction with the Series B Preferred Stock in 2010 had never been recorded as a derivative liability. The Company evaluated these detachable warrants closely, in conjunction with valuation specialists and counsel, determined that they did not contain “down round protection”, and could properly be valued using the Black-Scholes methodology.  These detachable warrants were recorded, resulting in derivative income in 2010.  A beneficial conversion feature, however, was recorded for this issuance, but was carefully recalculated and a small adjustment was necessary. All of the adjustments resulting from these errors are non-cash items and have no impact on the Company’s cash flow or liquidity nor have any impact on operations.
	Accordingly, the Company has deemed it necessary to restate the annual financial statements for the calendar years 2012 and 2011, and to restate the beginning balance sheet as of January 1, 2011 for the cumulative effect of these adjustments.  In addition, the Company is restating its quarterly financial statements for the three months ended March 31, 2012 and 2011, the three and six months ended June 30, 2012 and 2011 and the three and nine months ended September 30, 2012 and 2011 – See Note 25 below.
	The following disclosure is made for the years ended December 31, 2012 and 2011, in accordance with FASB ASC 250-10-50-7 and 8 and FASB ASC 250-10-45-22 and 23 – Correction of an Error in Previously Issued Financial Statements,
			Year Ended December 31, 2012							Year Ended December 31, 2011
			As Reported				As Restated			As Reported			As Restated
	Balance Sheet:
	Deferred income tax		$	921,000			$	0		$	407,000		$	196,000
	Total Other Assets			15,758,308				14,837,308			3,520,688			3,309,688
	Total Assets		$	23,995,337			$	23,074,337		$	10,443,681		$	10,232,681
	Derivative Liability		$	2,385,930			$	2,475,159		$	552,919		$	963,127
	Total noncurrent liabilities			2,470,930				2,560,159			592,200			1,002,408
	Additional paid-in capital			31,601,652				30,805,827			10,574,998			9,968,098
	Accumulated deficit			(14,172,135	)			(14,386,539	)		(3,197,086	)		(3,211,394	)
	Total Stockholders’ equity			17,455,398				16,445,169			7,389,599			6,768,391
	Total Liabilities & Stockholders’ equity		$	23,995,337			$	23,074,337		$	10,443,681		$	10,232,681
	Statement of Operations:
	Derivative income (expense)		$	(1,228,644	)		$	(894,512	)	$	1,550,008		$	1,537,936
	Total other income (expense)			(6,000,824	)			(5,666,692	)		678,853			666,781
	Income (loss) before income taxes			(9,631,781	)			(9,297,649	)		(641,148	)		(653,220	)
				Year Ended December 31, 2012						Year Ended December 31, 2011
				As Reported				As Restated			As Reported			As Restated
	Income tax benefit (expense)		$	130,000			$	(396,000	)	$	685,976		$	712,976
	Net Income (Loss)			(9,501,781	)			(9,693,649	)		44,828			59,756
	Deemed dividend on Preferred Stock			(1,152,050	)			(1,160,278	)		(1,913,592	)		(1,969,496	)
	Net income (loss) available for common stockholders		$	(10,975,049	)		$	(11,175,145	)	$	(1,913,193	)	$	(1,954,169	)
	Net loss per share basic and diluted		$	(0.78	)		$	(0.79	)		n/a			n/a
	Statement of Cash Flows:
	Net income (loss)		$	(9,501,781	)		$	(9,693,649	)	$	44,828		$	56,756
	(income) expense from change in value of derivatives			1,228,644				(894,512			(1,550,008	)		(1,537,936	)
	Deferred income taxes			(130,000	)			396,000			(584,000	)		(611,000	)
	Statement of Stockholders Equity:
	Additional Paid-In Capital:
	Derivative liability associated with Preferred Stock Series B ($332,431) and Debenture ($33,600) offering			n/a				n/a			0			(366,031	)
	Deemed dividend on preferred stock			n/a				n/a			273,663			360,048
	Balance at December 31, 2010		$	5,888,399,			$	5,608,753		$	5,888,399,		$	5,608,753
	Derivative liability associated with Preferred Stock series C offering			(1,820,277	)			(2,203,435	)		(1,820,277	)		(2,203,435	)
	Deemed dividend on preferred stock			1,913,592				1,969,496			1,913,592			1,969,496
	Balance at December 31, 2011		$	10,574,998			$	9,968,098		$	10,574,998		$	9,968,098
	Deemed dividend on Preferred stock			599,084				607,312			n/a			n/a
	Record the derivative liability associated with the issuance of the preferred stock			(299,687	)			(496,840	)		n/a			n/a
	Balance at December 31, 2012			31,601,652				30,805,827			n/a			n/a
	Retained Earnings (accumulated deficit):
	Deemed dividend on preferred stock		n/a				n/a				(273,663	)		(360,048	)
	Net Income		n/a				n/a				148,909			261,962
	Balance at December 31, 2010			(1,283,893	)			(1,257,225	)		(1,283,893	)		(1,257,225	)
	Deemed dividend on preferred stock			1,913,592				1,969,496			1,913,592			1,969,496
	Net income			44,828				59,756			44,828			59,756
	Balance at December 31, 2011			(3,197,086	)			(3,211,394	)		(3,197,086	)		(3,211,3934	)
	Deemed dividend on preferred stock			(599,084	)			(607,312	)		n/a			n/a
	Net Loss			(9,501,781	)			(9,693,649	)		n/a			n/a
	Balance at December 31, 2012			(14,172,135	)			(14,386,539	)		n/a			n/a
	Total Stockholders’ Equity:
	Derivative liability associated with Preferred Stock Series B offering			n/a				n/a			0			(366,031	)
	Net Income			n/a				n/a			148,909			261,962
	Balance at December 31, 2010			4,613,674				4,360,696			4,613,674			4,360,696
	Derivative liability associated with Preferred Stock series C offering			(1,820,277	)			(2,203,435	)		(1,820,277	)		(2,031,277	)
	Net Income			44,828				59,756			44,828			59,756
	Balance at December 31, 2011			7,389,599				6,768,391			7,389,599			6,768,391
	Record the derivative liability associated with the issuance of the preferred stock			(299,687	)			(496,840	)		n/a			n/a
	Net loss			(9,501,781	)			(9,693,649	)		n/a			n/a
	Balance at December 31, 2012			(17,455,398	)			(16,445,169	)		n/a			n/a
	As required by ASC 250-10-50-7(b) and 8, the cumulative effect of the correction of the errors described above on the beginning of the earliest period presented, ie, January 1, 2011, on retained earnings (accumulated deficit) or other components of equity or net assets in the statement of financial position are as follows:
		1-Jan-11
	As Reported	As Restated
Additional Paid in Capital	$5,888,399	$5,608,753
Accumulated Deficit	-1,283,893	-1,257,225
During the preparation of its Quarterly Report on SEC Form 10-Q for the six months ended June 30, 2013, the Company discovered an error due to a Deferred Tax Asset, directly related to the Derivative Liability upon initial recognition at issuance of detachable warrants, had consistently been established at a statutory standard effective combined federal and state tax rate, with the residual being charged to Additional Paid in Capital.  The entire charge should have properly been made to Additional Paid in Capital with no Deferred Tax Asset being recognized at issuance. Additionally, this Deferred Tax Asset was adjusted simultaneously with the recognition of either derivative income or expense, depending on the current valuation, and was reduced with the charge going to the Statement of Operations as Deferred Income Tax Expense when Derivative Income was recognized; likewise, the Deferred Tax Asset was increased, with the offset going to Deferred Tax Benefit when Derivative Expense was recognized. In addition, additional research also indicated that the detachable warrants with “Down Round Protection” (ie, full ratchet, “anti-dilution” provisions) should now be valued using a “Binomial” method, as opposed to the Black Scholes method the Company had consistently applied. All of the adjustments resulting from these errors are non-cash items and have no impact on the Company’s cash flow or liquidity nor have any impact on operations.
Accordingly, the Company has deemed it necessary to restate its quarterly financial statements for the three months ended March 31, 2012 and 2011, the three and six months ended June 30, 2012 and 2011 and the three and nine months ended September 30, 2012 and 2011, and further, to provide below the restated interim financial statements, the As Reported and As Restated amounts, for each financial line item which changed. This disclosure is consistent with FASB ASC 250-10-50-7 and 8 – Correction of an Error in Previously Issued Financial Statements,
Financial Statements for the Three Months Ended March 31, 2012 and 2011
PREMIER ALLIANCE GROUP, INC.
BALANCE SHEETS
MARCH 31, 2012 AND DECEMBER 31, 2011
		(Unaudited)
		March 31,				December 31,
		2012				2011
		(Restated)				(Restated)
ASSETS
CURRENT ASSETS:
Cash		$	2,319,685			$	3,051,407
Accounts receivable			2,984,913				2,184,873
Marketable securities			33,055				30,854
Income tax receivable			113,102				113,102
Convertible notes receivable							834,814
Deferred issuance costs							196,032
Cost and estimated earnings in excess of  billings			68,789
Deferred tax asset – current portion			577,000				337,000
Prepaid expenses and other current assets			129,213				95,143
Total current assets			6,225,757				6,843,225
PROPERTY AND EQUIPMENT - at cost less
accumulated depreciation			534,082				79,768
OTHER ASSETS:
Goodwill			11,011,418				2,317,778
Intangible assets – net			720,559				274,179
Investment in equity-method investee							54,842
Investment in cost-method investee			100,000				100,000
Cash surrender value of officers’ life  Insurance			391,433				352,035
Deferred tax asset			605,000				196,000
Deposits and other assets			35,759				14,854
Total other assets			12,864,169				3,309,688
TOTAL ASSETS		$	19,624,008			$	10,232,681
(Unaudited)
		March 31,				December 31,
		2012				2011
		(Restated)				(Restated)
LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES:
Note payable to bank		$	1,178,066			$	743,000
Current portion of long-term debt			19,610				52,337
Accounts payable			1,890,457				742,046
Billings in excess of costs and estimated  earnings			589,522
Notes payable			79,570
Accrued expenses			1,100,402				924,499
Total current liabilities			4,857,627				2,461,882
NONCURRENT LIABILITIES:
Long term debt – net of current portion			169,619				10,281
Derivative liability			2,779,228				963,127
Deferred tax liability			70,000				29,000
Total noncurrent liabilities			3,018,847				1,002,408
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY:
Class B convertible preferred stock, $.001
par value, 2,000,000 shares authorized,
1,160,000 shares issued and outstanding			1,160				1,160
Class C convertible preferred stock, $.001
par value, 2,500,000 shares authorized,
2,380,952 shares issued and outstanding			2,381				2,381
Common stock, $.001 par value, 45,000,000
shares authorized,  15,782,071 and 8,146,325
shares issued and outstanding			15,782				8,146
Additional paid-in capital			17,489,626				9,968,098
Accumulated deficit			(5,761,415	)			(3,211,394	)
Total stockholders’ equity			11,747,534				6,768,391
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY		$	19,624,008			$	10,232,681
PREMIER ALLIANCE GROUP, INC.
STATEMENTS OF OPERATIONS
THREE MONTHS ENDED MARCH 31, 2012 AND 2011
(UNAUDITED)
		Three months				Three months
		ended				ended
		31-Mar-12				31-Mar-11
		(Restated)				(Restated)
NET REVENUE		$	4,785,790			$	4,833,770
OPERATING EXPENSES:
Cost of revenues			3,705,027				3,687,116
Selling, general and administrative			1,846,370				1,416,252
Depreciation and amortization			43,212				5,764
Total operating expenses			5,594,610				5,109,132
INCOME (LOSS) FROM OPERATIONS			(808,821	)			(275,362	)
OTHER (EXPENSE) INCOME:
Interest expense, net			(10,387	)			(72,307	)
Gain (loss) on marketable securities			25				2,561
Officers’ life insurance			39,398				18,373
Equity in net (loss) income of
equity-method investee							(717	)
Derivative income (expense)			(1,816,101	)			355,816
Interest income			16,429
Other income			7,691				0
Total other (expense) income			(1,762,945	)			303,726
INCOME (LOSS) BEFORE INCOME TAXES			(2,571,766	)			28,364
INCOME TAX BENEFIT (EXPENSE)			342,962				118,510
NET INCOME (LOSS)			(2,228,804	)			146,874
PREFERRED STOCK DIVIDENDS			(321,218	)			(44,429	)
DEEMED DIVIDEND ON PREFERRED STOCK			0				(1,969,496	)
NET LOSS AVAILABLE TO COMMON		$	(2,550,022	)		$	(1,867,051	)
STOCKHOLDERS
Net loss per share:
Basic		$	(0.25	)		$	(0.23	)
Diluted		$	(0.25	)		$	(0.23	)
Weighted average number of shares:
Basic			10,345,796				7,967,992
Diluted			10,345,796				7,967,992
PREMIER ALLIANCE GROUP, INC.
STATEMENTS OF CASH FLOWS
THREE MONTHS ENDED MARCH 31, 2012 AND 2011
(UNAUDITED)
		2012				2011
		(Restated)				(Restated)
Cash flows from operating activities:
Net income (loss)		$	(2,228,804	)		$	146,874
Adjustments to reconcile net loss
to net cash provided by operating activities:
Depreciation and amortization			43,212				85,979
Increase in cash surrender value
of officers’ life insurance			(39,398	)			(18,373	)
(Income) expense from change in value of derivatives			1,816,101				(355,866	)
Deferred income taxes			(343,000	)			(31,950	)
Stock option / warrant compensation expense			163,170				59,328
Equity in loss(gain) of equity-method investee			58,842				717
Changes in operating assets and liabilities:
Increase in accounts receivable			(692,653	)			(24,092	)
Increase in marketable securities			(2,201	)			(2,562	)
Increase in costs and estimated earnings in excess of billings			(56,424	)			0
Decrease (Increase) in prepaid expenses			(5,966	)			25,979
Increase in deposits and other assets			(12,146	)			0
Increase in accounts payable and accrued expenses			152,364				165,934
Increase in billings in excess of costs and estimated earnings			302,224				0
Increase in income taxes receivable							(94,957	)
Increase in income taxes payable			(1,976	)			0
Net cash provided used in operating activities			(846,655	)			(42,989	)
Cash flows from investing activities:
Cash paid in acquisition							(60,000	)
Issuance of  notes receivable			(195,229	)			0
Deferred stock issuance costs			(192,940	)			0
Cash acquired in GHH acquisition			106,641				0
Purchases of property and equipment			(12,516	)			(3,767	)
Net cash used in investing activities			(294,044	)			(63,767	)
Cash flows from financing activities:
Issuance of Class C Preferred stock			0				4,215,065
Dividends paid			0				(44,429	)
Payments on convertible debentures			0				(35,000	)
Payments on long-term debt			(26,089	)			(2,815	)
Payments (proceeds) on line of credit			435,066				(339,000	)
Net cash provided by financing activities			408,977				3,793,821
Net increase (decrease) in cash			(731,722	)			3,687,065
Cash - beginning of period			3,051,407				404,588
Cash - end of period		$	2,319,685			$	4,091,653
Financial Statements for the Six Months Ended June 30, 2012 and 2011
PREMIER ALLIANCE GROUP, INC.
CONSOLIDATED BALANCE SHEETS
JUNE 30, 2012 AND DECEMBER 31, 2011
		(Unaudited)
		June 30,				December 31,
		2012				2011
		(Restated)				(Restated)
ASSETS
CURRENT ASSETS:
Cash		$	1,058,406			$	3,051,407
Accounts receivable			2,504,974				2,184,873
Marketable securities			30,855				30,854
Income tax receivable			113,102				113,102
Convertible notes receivable			--				834,814
Deferred issuance costs			--				196,032
Cost and estimated earnings in excess of  billings			601,882				--
Deferred tax asset			748,000				337,000
Prepaid expenses and other current assets			121,772				95,143
Total current assets			5,178,991				6,843,225
PROPERTY AND EQUIPMENT - at cost less
accumulated depreciation			504,499				79,768
OTHER ASSETS:
Goodwill			11,011,418				2,317,778
Intangible assets – net			672,298				274,179
Investment in equity-method investee			--				54,842
Investment in cost-method investee			100,000				100,000
Cash surrender value of officers’ life  Insurance			359,184				352,035
Deferred tax asset			458,000				196,000
Deposits and other assets			35,968				14,854
Total other assets			12,636,868				3,309,688
TOTAL ASSETS		$	18,320,358			$	10,232,681
		(Unaudited)			December 31,
		30-Jun
		2012			2011
		(Restated)			(Restated)
LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES:
Note payable to bank		$	1,356,966			$	743,000
Current portion of long-term debt			21,360				52,337
Accounts payable			1,541,482				742,046
Billings in excess of costs and estimated  earnings			32,051				--
Notes payable			52,971				--
Accrued expenses			1,251,228				924,499
Total current liabilities			4,256,058				2,461,882
NONCURRENT LIABILITIES:
Long term debt – net of current portion			150,581				10,281
Derivative liability			898,893				963,127
Deferred tax liability			171,000				29,000
Total noncurrent liabilities			1,220,474				1,002,408
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY:
Preferred stock, $.001 par value, 5,000,000 and 0
shares authorized at June 30, 2012 and December 31, 2011,
respectively, no shares issued or  outstanding
Class B convertible preferred stock, $.001			--
par value, 2,500,000 shares authorized,
1,160,000 shares issued and outstanding			1,160				1,160
Class C convertible preferred stock, $.001
par value, 2,500,000 shares authorized,
2,380,952 shares issued and outstanding			2,381				2,381
Common stock, $.001 par value, 90,000,000
and 45,000,000 shares authorized at June 30, 2012 and
December 31, 2011, respectively, 15,782,071 and
8,146,325 shares issued and outstanding			15,782				8,146
Additional paid-in capital			17,573,450				9,968,098
Accumulated deficit			(4,748,947	)			(3,211,394	)
Total stockholders’ equity			12,843,826				6,768,391
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY		$	18,320,358			$	10,232,681
PREMIER ALLIANCE GROUP, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS
THREE AND SIX MONTHS ENDED JUNE 30, 2012 AND 2011
(Unaudited)
		Three months				Three months			Six months			Six months
		Ended				Ended			Ended			Ended
		30-Jun-12				30-Jun-11			30-Jun-12			30-Jun-11
		(Restated)				(Restated)			(Restated)			(Restated)
NET REVENUE		$	5,494,238			$	4,213,681		$	10,280,028		$	9,047,451
OPERATING EXPENSES:
Cost of revenues			4,103,122				3,065,949			7,808,150			6,753,065
Selling, general & administrative			2,072,737				1,547,840			3,919,108			2,942,234
Depreciation and amortization			69,574				53,286			112,786			80,908
Total operating expenses			6,245,433				4,667,075			11,840,044			9,776,207
LOSS FROM OPERATIONS			(751,195	)			(453,394	)		(1,560,016	)		(728,756	)
OTHER INCOME (EXPENSE):
Interest expense, net			(17,048	)			(33,589	)		(27,435	)		(105,895	)
Loss on extinguishment of debentures			--				(80,316	)		--			(80,316	)
Officers’ life insurance			(32,249	)			(10,458	)		7,149			7,915
Equity in net (loss) income of			--				(2,884	)		--			(3,601	)
equity-method investee
Derivative (expense) income			1,880,335				(429,080	)		64,234			(73,264	)
Other income			9,627				954			33,772			3,514
Total other (expense) income			1,840,665				(555,373	)		77,720			(251,647	)
INCOME (LOSS)BEFORE INCOME TAXES			1,089,470				(1,008,767	)		(1,482,296	)		(980,403	)
INCOME TAX BENEFIT (EXPENSE)			(77,002	)			150,362			265,960			268,872
NET INCOME (LOSS)			1,012,468				(858,405	)		(1,216,336	)		(711,531	)
PREFERRED STOCK DIVIDENDS			--				--			(321,218	)		(44,429	)
DEEMED DIVIDEND ON PREFERRED STOCK			--				--			--			(1,969,496	)
NET INCOME (LOSS) AVAILABLE TO COMMON STOCKHOLDERS		$	1,012,468			$	(858,405	)	$	(1,537,554	)	$	(2,725,456	)
Net income (loss) income per share
Basic		$	0.06			$	(0.11	)	$	(0.12	)	$	(0.34	)
Diluted		$	0.03			$	(0.11	)	$	(0.12	)	$	(0.34	)
Weighted average number of shares
Basic			15,782,071				8,041,618			13,063,933			8,005,009
Diluted			39,019,055				8,041,618			13,063,933			8,005,009
PREMIER ALLIANCE GROUP, INC.
CONSOLIDATED STATEMENT OF CASH FLOWS
SIX MONTHS ENDED JUNE 30, 2012 AND 2011
(UNAUDITED)
		2012				2011
		(Restated)				(Restated)
Cash flows from operating activities:
Net loss		$	(1,216,336	)		$	(711,531	)
Adjustments to reconcile net loss
to net cash provided by operating activities:
Depreciation and amortization			112,786				173,823
Increase in cash surrender value of officers’ life insurance			(7,149	)			(7,915	)
Change in value of derivatives			(64,234	)			73,264
Loss on extinguishment			--				80,316
Deferred income taxes			(266,000	)			(92,000	)
Stock option / warrant compensation expense			246,994				235,431
Equity in loss of equity-method investee			58,842				3,601
Changes in operating assets and liabilities:
Increase in accounts receivable			(212,714	)			(67,850	)
Increase in marketable securities			(3	)			(1,106	)
Increase in costs and estimated earnings in excess of billings			(589,517	)			--
(Increase) decrease in prepaid expenses			1,426				(96,462	)
(Increase) decrease in deposits and other assets			(12,354	)			5,170
Increase (decrease) in accounts payable and accrued expenses			(47,763	)			268,882
Decrease in billings in excess of costs and estimated earnings			(255,247	)			--
Increase in income taxes receivable			--				(185,301	)
Net cash used in operating activities			(2,251,269	)			(321,678	)
Cash flows from investing activities:
Cash paid in acquisition			--				(60,000	)
Issuance of  notes receivable			(195,229	)			--
Deferred stock issuance costs			(192,890	)			--
Cash acquired in GHH acquisition			106,641				--
Purchases of property and equipment, net			(4,244	)			(15,818	)
Net cash used in investing activities			(285,722	)			(75,818	)
Cash flows from financing activities:
Issuance of Class C Preferred stock			--				4,215,065
Dividends paid			--				(44,429	)
Payments on convertible debentures			--				(52,500	)
Payments on long-term debt			(69,976	)			(5,657	)
(Payments) proceeds on line of credit			613,966				(144,000	)
Net cash provided by financing activities			543,990				3,968,479
Net increase (decrease) in cash			(1,993,001	)			3,570,983
Cash - beginning of period			3,051,407				404,588
Cash - end of period		$	1,058,406			$	3,975,571
Financial Statements for the Nine Months Ended September 30, 2012 and 2011
PREMIER ALLIANCE GROUP, INC.
CONSOLIDATED BALANCE SHEETS
SEPTEMBER 30, 2012 AND DECEMBER 31, 2011
(Unaudited)
		September 30,				December 31,
		2012				2011
ASSETS		(Restated)				(Restated)
CURRENT ASSETS:
Cash		$	340,398			$	3,051,407
Accounts receivable			2,822,312				2,184,873
Marketable securities			32,806				30,854
Income tax receivable			113,102				113,102
Convertible notes receivable			--				834,814
Deferred issuance costs			--				196,032
Cost and estimated earnings in excess of  billings			504,098				--
Deferred tax asset			916,000				337,000
Prepaid expenses and other current assets			169,298				95,143
Total current assets			4,898,014				6,843,225
PROPERTY AND EQUIPMENT - at cost less
accumulated depreciation			488,219				79,768
OTHER ASSETS:
Goodwill			11,011,418				2,317,778
Intangible assets – net			625,844				274,179
Investment in equity-method investee			--				54,842
Investment in cost-method investee			100,000				100,000
Cash surrender value of officers’ life  insurance			369,564				352,035
Deferred tax asset			458,000				196,000
Deposits and other assets			47,046				14,854
Total other assets			12,611,872				3,309,688
TOTAL ASSETS		$	17,998,105			$	10,232,681
		(Unaudited)			December 31,
		September 30,
		2012			2011
LIABILITIES AND STOCKHOLDERS' EQUITY		(Restated)			(Restated)
CURRENT LIABILITIES:
Note payable to bank		$	1,265,782			$	743,000
Current portion of long-term debt			21,360				52,337
Accounts payable			1,820,560				742,046
Billings in excess of costs and estimated  earnings			91,798				--
Notes payable			51,224				--
Accrued expenses			975,401				924,499
Total current liabilities			4,226,125				2,461,882
NONCURRENT LIABILITIES:
Long term debt – net of current portion			119,352				10,281
Derivative liability			1,054,355				963,127
Deferred tax liability			87,000				29,000
Total noncurrent liabilities			1,260,707				1,002,408
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY:
Preferred stock, $.001 par value, 5,000,000 and 0 shares			--				--
authorized at September 30, 2012 and December
31, 2011,  respectively, no shares issued or outstanding
Class B convertible preferred stock, $.001
par value, 2,500,000 shares authorized,
1,160,000 shares issued and outstanding			1,160				1,160
Class C convertible preferred stock, $.001
par value, 2,500,000 shares authorized,
2,380,952 shares issued and outstanding			2,381				2,381
Common stock, $.001 par value, 90,000,000
and 45,000,000 shares authorized at September 30, 2012
and December 31, 2011, respectively, 15,782,071 and
8,146,325 shares issued and outstanding			15,782				8,146
Additional paid-in capital			17,702,064				9,968,098
Accumulated deficit			(5,210,114	)			(3,211,394	)
Total stockholders’ equity			12,511,273				6,768,391
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY		$	17,998,105			$	10,232,681
PREMIER ALLIANCE GROUP, INC.
STATEMENTS OF OPERATIONS
THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2012 AND 2011
(Unaudited)
		Three months				Three months			Nine months			Nine months
		ended				ended			ended			ended
		30-Sep-12				30-Sep-11			30-Sep-12			30-Sep-11
		(Restated)				(Restated)			(Restated)			(Restated)
NET REVENUE		$	4,823,023			$	4,604,396		$	15,103,051		$	13,651,847
OPERATING EXPENSES:
Cost of revenues			3,523,204				3,361,179			11,331,354			10,114,244
Selling, general and administrative			1,762,622				1,455,955			5,681,730			4,398,189
Depreciation and amortization			65,447				41,195			178,233			122,103
Total operating expenses			5,351,273				4,858,329			17,191,317			14,634,536
LOSS FROM OPERATIONS			(528,250	)			(253,933	)		(2,088,266	)		(982,689	)
OTHER (EXPENSE) INCOME:
Interest expense, net			(37,740	)			(50,470	)		(65,175	)		(156,365	)
Loss on extinguishment			--				--			--			(80,316	)
Officers’ life insurance			10,380				(89,844	)		17,529			(81,929	)
Derivative (expense)			(155,462	)			(492,067	)		( 91,228	)		(565,331	)
Other (expense) income			(2,095	)			(2,704	)		31,677			(2,791	)
Total other (expense)income			(184,917	)			(635,085	)		(107,197	)		(886,732	)
LOSS BEFORE INCOME TAXES			(713,167	)			(889,018	)		(2,195,463	)		(1,869,421	)
INCOME TAX BENEFIT			252,000				117,427			517,960			386,299
NET LOSS			(461,167	)			(771,591	)		(1,677,503	)		(1,483,122	)
PREFERRED STOCK DIVIDENDS			-				-			(321,218	)		(44,429	)
DEEMED DIVIDEND ON PREFERRED STOCK			-				-			-			(1,969,496	)
NET (LOSS) AVAILABLE TO COMMON
STOCKHOLDERS		$	(461,167	)			(771,591	)	$	(1,998,721	)	$	(3,497,047	)
Net (loss) per share
Basic		$	(0.03	)		$	(0.10	)	$	(0.14	)	$	(0.44	)
Diluted		$	(0.03	)		$	(0.10	)	$	(0.14	)	$	(0.44	)
Weighted average number of shares
Basic			15,782,071				8,105,311			14,027,789			8,038,810
Diluted			15,782,071				8,105,311			14,027,789			8,038,810
PREMIER ALLIANCE GROUP, INC.
STATEMENTS OF CASH FLOWS
NINE MONTHS ENDED SEPTEMBER 30, 2012 AND 2011
(Unaudited)
		2012				2011
		(Restated)				(Restated)
Cash flows from operating activities:
Net loss		$	(1,677,503	)		$	(1,483,122	)
Adjustments to reconcile net loss to
net cash used in operating activities:
Depreciation and amortization			178,233				122,103
Amortization of debt discount			--				137,248
Decrease (increase) of cash surrender value
of officers’ life insurance			(17,529	)			81,929
Loss from change in value of derivatives			91,228				565,331
Loss on extinguishment							80,316
Increase in deferred income taxes			(517,960	)			(131,000	)
Stock option / warrant compensation expense			375,608				260,701
Equity in (gain) loss of equity-method investee			58,842				(189	)
Changes in operating assets and liabilities:
Increase in accounts receivable			(530,052	)			(142,654	)
(Increase) decrease in marketable securities			(1,953	)			1,444
Increase in costs and estimated earnings in			(491,733	)			--
excess of billings
Increase in prepaid expenses			(46,100	)			(72,354	)
(Increase) decrease in deposits and other			(23,432	)			9,170
assets
Increase (decrease)in accounts payable and			(44,515	)			641,899
accrued expenses
Decrease in billings in excess of costs and			(195,500	)			--
estimated earnings
(Increase) in income taxes receivable			--				(266,425	)
Net used in operating activities			(2,842,366	)			(195,603	)
Cash flows from investing activities:
Cash paid in acquisitions			--				(60,000	)
Issuance of notes receivable			(195,229	)			--
Deferred stock issuance costs			(192,890	)			--
Cash acquired in GHH acquisition			106,641				--
Purchases of property and equipment, net			(6,994	)			(15,818	)
Net cash used in investing activities			(288,472	)			(75,818	)
Cash flows from financing activities:
Issuance of Class C Preferred stock			--				4,215,065
Dividends paid			--				(44,429	)
Payments on convertible debentures			--				(70,000	)
Net payments on long-term debt			(102,953	)			(165,730	)
Net (payments)/proceeds from line of credit			522,782				(86,000	)
Net cash provided by financing activities			419,829				3,848,906
Net (decrease) increase in cash			(2,711,009	)			3,577,485
Cash - beginning of period			3,051,407				404,588
Cash - end of period		$	340,398			$	3,982,073
The following disclosure is made for the aforementioned quarterly periods, in accordance with ASC 250-10-50-7 and 8 – Correction of an Error in Previously Issued Financial Statements.
For the three months ended March 31, 2012 (unaudited)
		Three Months Ended March 31, 2012							Year Ended December 31, 2011
		As Reported				As Restated			As Reported			As Restated
Balance Sheet:
Deferred income tax		$	1,510,000			$	605,000		$	407,000		$	196,000
Total Other Assets			13,769,169				12,864,169			3,520,688			3,309,688
Total Assets			20,529,008				19,624,008			10,443,681			10,232,681
Derivative Liability			2,356,769				2,779,228			552,919			963,127
Total noncurrent liabilities			2,596,388				3,018,847			592,200			1,002,408
Additional paid-in capital			18,667,526				17,489,626			10,574,998			9,968,098
Accumulated deficit			(5,611,856	)			(5,761,415	)		(3,197,086	)		(3,211,394	)
Total Stockholders’ equity			13,074,993				11,747,534			7,389,599			6,768,391
Total Liabilities & Stockholders’ equity		$	20,529,993			$	19,624,008		$	10,443,681		$	10,232,681
									Three Months Ended March 31, 2012
Statement of Operations:
Derivative income (expense)									$	(1,803,850	)	$	(1,816,101	)
Total other income (expense)										(1,750,694	)		(1,762,945	)
Income (loss) before income taxes										(2,559,515	)		(2,571,766	)
Income tax benefit (expense)										465,962			342,962
Net Income (Loss)										(2,093,553	)		(2,228,804	)
Net income (loss) available for common stockholders									$	(2,414,771	)	$	(2,550,022	)
Net loss per share basic and diluted										(0.23	)		(0.25	)
Statement of Cash Flows:
Net income (loss)									$	(2,093,553	)	$	(2,228,204	)
(Income) expense from change in value of derivatives										1,803,850			1,816,101
Deferred income taxes										(466,000	)		(343,000	)
For the three and six months ended June 30, 2012 (unaudited)
		Six Months Ended June 30, 2012							Year Ended December 31, 2011
		As Reported				As Restated			As Reported			As Restated
Balance Sheet:
Deferred income tax		$	740,000			$	458,000		$	407,000		$	196,000
Total Other Assets			12,918,868				12,636,868			3,520,688			3,309,688
Total Assets			18,602,358				18,320,358			10,443,681			10,232,681
Derivative Liability			737,631				898,893			552,919			963,127
Total noncurrent liabilities			1,059,212				1,220,474			592,200			1,002,408
Additional paid-in capital			18,251,350				17,573,450			10,574,998			9,968,098
Accumulated deficit			(4,983,585	)			(4,748,947	)		(3,197,086	)		(3,211,394	)
Total Stockholders’ equity			13,287,088				12,843,826			7,389,599			6,768,391
Total Liabilities & Stockholders’ equity		$	18,602,358			$	18,320,358		$	10,443,681		$	10,232,681
		Three Months Ended June 30, 2012							Six Months Ended June 30, 2012
Statement of Operations:
Derivative income (expense)		$	1,619,138			$	1,880,335		$	(184,712	)	$	64,234
Total other income (expense)			1,579,468				1,840,665			(171,226	)		77,720
Income (loss) before income taxes			828,273				1,089,470			(1,731,242	)		(1,482,296	)
Income tax benefit (expense)			(200,002	)			(77,002	)
Net Income (Loss)			628,271				1,012,468			(1,465,282	)		(1,216,336	)
Net income (loss) available for common stockholders		$	628,271			$	1,012,468		$	(1,786,500	)	$	(1,537,554	)
Net loss per share basic			(0.04	)			(0.06	)		(0.14	)		(0.12	)
Net loss per share diluted			(0.02	)			(0.03	)		(0.14	)		(0.12	)
Statement of Cash Flows:
Net income (loss)									$	(1,465,282	)	$	(1,216,336	)
(Income) expense from change in value of derivatives										(184,712	)		(64,234	)
For the three and nine months ended September 30, 2012 (unaudited)
		Nine Months Ended September 30, 2012							Year Ended December 31, 2011
		As Reported				As Restated			As Reported			As Restated
Balance Sheet:
Deferred income tax		$	866,000			$	458,000		$	407,000		$	196,000
Total Other Assets			13,019,872				12,611,872			3,520,688			3,309,688
Total Assets			18,406,105				17,998,105			10,443,681			10,232,681
Derivative Liability			1,047,739				1,054,355			552,919			963,127
Total noncurrent liabilities			1,254,091				1,260,707			592,200			1,002,408
Additional paid-in capital			18,379,964				17,702,064			10,574,998			9,968,098
Accumulated deficit			(5,473,398	)			(5,210,114	)		(3,197,086	)		(3,211,394	)
Total Stockholders’ equity			12,925,889				12,511,273			7,389,599			6,768,391
Total Liabilities & Stockholders’ equity		$	18,406,105			$	17,998,105		$	10,443,681		$	10,232,681
		Three Months Ended September 30, 2012							Nine Months Ended September 30, 2012
Statement of Operations:
Derivative income (expense)		$	(310,108	)		$	(155,462	)	$	(494,820	)	$	91,228
Total other income (expense)			(339,563	)			(184,917	)		(510,879	)		(107,197	)
Income (loss) before income taxes			(867,813	)			(713,167	)		(2,599,055	)		(2,195,463	)
Income tax benefit (expense)			378,000				252,000			643,960			517,960
Net Income (Loss)			(489,813	)			(461,167	)		(1,955,095	)		(1,677,503	)
Net income (loss) available for common stockholders		$	(489,813	)		$	(461,167	)	$	(2,276,313	)	$	(1,998,721	)
Net loss per share basic										(0.16	)		(0.14	)
Net loss per share diluted										(0.16	)		(0.14	)
Statement of Cash Flows:
Net income (loss)									$	(1,955,095	)	$	(1,677,503	)
(Income) expense from change in value of derivatives										494,820			91,228
Deferred Income Taxes										(643,960	)		(517,960	)
For the three months ended March 31, 2011 (unaudited)
		Three Months Ended March 31, 2011							Year Ended December 31, 2010
		As Reported				As Restated			As Reported			As Restated
Balance Sheet:
Deferred income tax		$	698,000			$	1,000		(1)
Total Other Assets			4,845,172				4,148,172
Total Assets			11,544,408				10,847,408
Derivative Liability			1,811,876				2,145,247		$	71,650		$	297,628
Total noncurrent liabilities			1,964,238				2,297,609		(1)	212,827			465,805
Additional paid-in capital			10,836,685				9,658,785			5,888,399			5,608,753
Accumulated deficit			(3,271,804	)			(3,124,275	)		(1,283,893	)		(1,257,225	)
Total Stockholders’ equity			7,576,430				6,546,059			4,613,674			4,360,696
Total Liabilities & Stockholders’ equity		$	11,544,408			$	10,847,408
(1) The deferred tax asset related to the derivative liability being removed was netted against the long term tax liability at December 31, 2010
									Three Months Ended March 31, 2011
Statement of Operations:
Derivative income (expense)									$	291,051		$	355,816
Total other income (expense)										238,961			303,726
Income (loss) before income taxes										(36,401	)		28,364
Income tax benefit (expense)										6,510			118,510
Net Income (Loss)										(29,891	)		146,874
Deemed dividend on Preferred Stock										(1,913,592	)		(1,969,496	)
Net income (loss) available for common stockholders									$	(1,987,912	)	$	(1,867,051	)
Net loss per share basic and diluted										(0.25	)		(0.23	)
Statement of Cash Flows:
Net income (loss)									$	(29,891	)	$	146,874
(income) expense from change in value of derivatives										(291,051	)		(355,866	)
Deferred Income Taxes										80,000			(31,950	)
For the three and six months ended June 30, 2011 (unaudited)
		Six Months Ended June 30, 2011							Year Ended December 31, 2010
		As Reported				As Restated			As Reported			As Restated
Balance Sheet:
Deferred income tax		$	820,000			$	1,000		(1)
Total Other Assets			4,901,685				4,082,685
Total Assets			11,756,666				10,937,666
Derivative Liability			2,129,702				2,574,327		$	71,650		$	297,628
Total noncurrent liabilities			2,230,221				2,674,846		(1)	212,827			465,805
Additional paid-in capital			11,100,163				9,922,263			5,888,399			5,608,753
Accumulated deficit			(3,896,955	)			(3,982,680	)		(1,283,893	)		(1,257,225	)
Total Stockholders’ equity			7,214,882				5,951,257			4,613,674			4,360,696
Total Liabilities & Stockholders’ equity		$	11,756,666			$	10,937,666
(1) The deferred tax asset related to the derivative liability being removed was netted against the long term tax liability at December 31, 2010
		Three Months Ended June 30, 2011							Six Months Ended June 30, 2011
Statement of Operations:
Derivative income (expense)		$	(317,826	)		$	(429,080	)	$	(26,775	)	$	73,264
Total other income (expense)			(444,119	)			(555,373	)		(205,158	)		(251,647	)
Income (loss) before income taxes			(897,513	)			(1,008,767	)		(933,914	)		(980,403	)
Income tax benefit (expense)			222,362				150,362			278,872			268,872
Net Income (Loss)			(625,151	)			(858,405	)		(655,042	)		(711,531	)
Deemed Dividend on Preferred Stock										(1,913,592	)		(1,969,496	)
Net income (loss) available for common stockholders		$	(625,151	)		$	(858,405	)	$	(2,613,063	)	$	(2,725,456	)
Net loss per share basic			(0.08	)			(0.11	)		(0.33	)		(0.34	)
Net loss per share diluted			(0.08	)			(0.11	)		(0.33	)		(0.34	)
Statement of Cash Flows:
Net income (loss)									$	(655,042	)	$	(711,531	)
Expense from change in value of derivatives										26,775			73,264
Deferred Income Taxes										(102,000	)		(92,000	)
For the three and nine months ended September 30, 2011 (unaudited)
		Nine Months Ended September 30, 2011							Year Ended December 31, 2010
		As Reported				As Restated			As Reported			As Restated
Balance Sheet:
Deferred income tax		$	941,000			$	2,000		(1)
Total Other Assets			4,897,612				3,958,612
Total Assets			11,888,189				10,949,189
Derivative Liability			2,443,297				3,066,394		$	71,650		$	297,628
Total noncurrent liabilities			2,508,944				3,132,041		(1)	212,827			465,805
Additional paid-in capital			11,125,420				9,947,520			5,888,399			5,608,753
Accumulated deficit			(4,370,074	)			(4,754,271	)		(1,283,893	)		(1,257,225	)
Total Stockholders’ equity			6,767,033				5,204,936			4,613,674			4,360,696
Total Liabilities & Stockholders’ equity		$	11,888,189			$	10,949,189
(1) The deferred tax asset related to the derivative liability being removed was netted against the long term tax liability at December 31, 2010
		Three Months Ended September 30, 2011							Nine Months Ended September 30, 2011
Statement of Operations:
Derivative income (expense)		$	(313,595	)		$	(492,067	)	$	(340,370	)	$	(565,331	)
Total other income (expense)			(456,613	)			(635,085	)		(661,771	)		(886,732	)
Income (loss) before income taxes			(710,546	)			(889,018	)		(1,644,460	)		(1,869,421	)
Income tax benefit (expense)			237,427				117,427			516,299			386,299
Net Income (Loss)			(473,119	)			(771,591	)		(1,128,161	)		(1,483,122	)
Deemed dividend on preferred stock										(1,913,592	)		(1,969,496	)
Net income (loss) available for common stockholders		$	(473,119	)		$	(771,591	)	$	(3,086,182	)	$	(3,497,047	)
Net loss per share basic			(0.06	)			(0.10	)		(0.38	)		(0.44	)
Net loss per share diluted			(0.06	)			(0.10	)		(0.38	)		(0.44	)
Statement of Cash Flows:
Net income (loss)									$	(1,128,161	)	$	(1,483,122	)
(income) expense from change in value of derivatives										340,370			565,331
Deferred Income Taxes										(261,000	)		(131,000	)

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2012
Accounting Policies [Abstract]
Cash and cash equivalents	Cash and cash equivalents:
	The Company considers all highly liquid investments having an original maturity of three months or less to be cash equivalents. Amounts invested may exceed federally insured limits at any given time. As a result of the Company's cash management system, checks issued but not presented to the banks for payment may create negative book cash balances. Such negative balances are included in trade accounts payable and totaled $184,889 and $204,162 at December 31, 2012 and 2011, respectively.
	Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash and cash equivalents and trade accounts receivable. The Company places its cash and cash equivalents on deposit with financial institutions in the United States. The Federal Deposit Insurance Corporation ("FDIC") covers $250,000 for substantially all depository accounts and temporarily provides unlimited coverage for certain qualifying and participating non-interest bearing transaction accounts through December 31, 2012; however, effective January 1, 2013 the FDIC discontinued the additional unlimited coverage. The Company from time to time may have amounts on deposit in excess of the insured limits.
Notes receivable	Notes receivable:
	Notes receivable are recorded at the amounts advanced under the respective note and security agreements. The Company analyzes each note for impairment of possible credit losses at each reporting period. Any allowances for credit losses are recorded in the statement of operations in the period such losses become determinable. See also Note 5.
Accounts receivable	Accounts receivable:
	Accounts receivable are recorded at the invoiced amount, net of an allowance for doubtful accounts. The allowance for doubtful accounts is the Company's best estimate of the amount of probable credit losses in the Company's existing accounts receivable. The Company determines the allowance based on historical write-off experience, customer specific facts and economic conditions. Bad debt expense is included in general and administrative expenses, if any. At December 31, 2012 and 2011, the allowance for doubtful accounts was $83,325 and $14,445, respectively.
Marketable Securities	Marketable securities:
	Marketable equity securities are accounted for as trading securities and are stated at market value with unrealized gains and losses accounted for in other income (expense).
Deferred issuance costs	Deferred issuance costs:
	Costs relating to the future issuance of equity securities are deferred. When the additional equity securities are issued, the deferred issuance costs are charged to additional paid-in capital. The Company had certain deferred issuance costs as of December 31, 2011 consisting of legal, accounting, printing and other expenses relating to the issuance of common stock in connection with the GreenHouse Holdings, Inc. acquisition. As of December 31, 2011, $196,032 of such costs had been deferred and was carried on the balance sheet. As of December 31, 2012, the GHH transaction had closed and no deferred issuance costs remained on the balance sheet.
Property and equipment	Property and equipment:
	Property and equipment are recorded at cost and depreciated using the straight-line method over the estimated useful lives of the assets ranging from three to seven years. Maintenance and repair costs are expensed as incurred. Gains or losses on dispositions are reflected in income. Property and equipment includes equipment under capital leases of $35,469 at both December 31, 2012 and 2011. Amounts included on the balance sheet at December 31, 2012 and 2011 under capital leases are net of accumulated depreciation of $15,370 and $8,276, respectively.
Goodwill and intangible assets	Valuation of goodwill and intangible assets:
	Our intangible assets include goodwill, trademarks, non-compete agreements, patents and purchased customer relationships, all of which are accounted for based on Financial Accounting Standards Board (FASB) Accounting Standards Codification ("ASC") Topic 350 Intangibles-Goodwill and Other. As described below, goodwill and intangible assets that have indefinite useful lives are not amortized but are tested at least annually for impairment or more frequently if events or changes in circumstances indicate that the asset might be impaired. Intangible assets with limited useful lives are amortized using the straight-line method over their estimated period of benefit, ranging from two to eight years. The values recorded for goodwill and other intangible assets represent fair values calculated by accepted valuation methods. Such valuations require critical estimates and assumptions derived from and which include, but are not limited to i) information included in our business plan, ii) estimated cash flows, and iii) discount rates.
	Impairment testing:
	Our goodwill impairment testing is calculated at the reporting or segment unit level. Our annual impairment test has two steps. The first identifies potential impairments by comparing the fair value of the reporting or segment unit with its carrying value. If the fair value exceeds the carrying amount, goodwill is not impaired and the second step is not necessary. If the carrying value exceeds the fair value, the second step calculated the possible impairment loss by comparing the implied fair value of goodwill with the carrying amount. If the implied fair value of goodwill is less than the carrying amount, a write-down is recorded.
	The impairment test for the other intangible assets is performed by comparing the carrying amount of the intangible assets to the sum of the undiscounted expected future cash flows. In accordance with GAAP, which relates to impairment of long-lived assets other than goodwill, impairment exists if the sum of the future undiscounted cash flows is less than the carrying amount of the intangible asset or to its related group of assets.
	We predominately use a discounted cash flow model derived from internal budgets in assessing fair values for our impairment testing. Factors that could change the result of our impairment test include, but are not limited to, different assumptions used to forecast future net sales, expenses, capital expenditures, and working capital requirements used in our cash flow models. In addition, selection of a risk-adjusted discount rate on the estimated undiscounted cash flows is susceptible to future changes in market conditions, and when unfavorable, can adversely affect our original estimates of fair values. In the event that our management determines that the value of intangible assets have become impaired using this approach, we will record and accounting charge for the amount of the impairment. The Company also engages an independent valuation expert to assist it in performing the valuation and analysis of fair values of goodwill and intangibles.
	Goodwill must be evaluated for impairment on an annual basis. In accordance with ASC 350, an annual impairment test is performed under which the estimated fair value of goodwill is compared with its carrying value. On December 31, 2008 we recorded a non-cash goodwill impairment charge in the amount of $1,179,464. This included a tax benefit of $27,000 for the impairment of tax deductible goodwill of $72,000.
	The Company completed an annual impairment evaluation for the years ended December 31, 2012 and 2011. During the third quarter of fiscal 2012, we changed our annual goodwill impairment testing date from December 31 to October 1 of each year. This change was made to better align the timing of our annual impairment testing with the timing of the Company's annual strategic planning process. In determining impairment charges, the Company uses various valuation techniques using both the income approach and market approach at each reporting unit in accordance with Financial Accounting Standards Board ("FASB") ASC 350. During 2012, the Company recorded a goodwill impairment write-down of $4,378,182 related to its Energy and Sustainability Solutions business segment / reporting unit which is reflected in the Statement of Operations. During 2011, the Company recorded an impairment write-down of $576,297, which is reflected in the Statement of Operations. The balance recorded as goodwill as of December 31, 2012 and 2011 is $13,153,497 (inclusive of the goodwill of $6,063,119 recorded at December 31, 2012 related to the Ecological acquisition) and $2,317,778, respectively, net of accumulated impairment of $6,133,943 and $1,755,761, respectively.
	Acquired intangible assets consist of customer relationships, non-competition agreements and trademarks/trade names. The fair market value of the customer relationships were determined by discounting the expected future cash flows from the acquired customers. The value of the non-competition agreements were estimated from the percentage of discounted cash flows expected to be lost if the agreement was not in place. At December 31, 2012 and 2011, the Company performed an analysis of the net carrying value of these intangible assets to their fair value in accordance with FASB ASC 350. No impairment was deemed to exist at December 31, 2012. However, the Company recorded a customer relationship intangible impairment write-down of $139,059 for the year ended December 31, 2011. Customer relationships acquired are being amortized over the estimated useful life of five years. Non-competition agreements are being amortized over the life of the agreement. Acquired trademarks/trade names are being amortized over seven years. Total intangibles balances, prior to accumulated amortization, were $1,618,400 and $482,841 at December 31, 2012 and 2011, respectively. At December 31, 2012 and 2011, accumulated amortization of intangible assets totaled $462,451 and $208,661, respectively. Amortization expense on these intangible assets of $173,714 and $138,871 for the years ended December 31, 2012 and 2011, respectively, is included as depreciation and amortization on the Statement of Operations.
	Amortization expense related to intangible assets for the next five years is expected to be as follows for the years ended:
	31-Dec-13		$	275,168
	31-Dec-14			261,417
	31-Dec-15			230,646
	31-Dec-16			189,945
	31-Dec-17			164,311
			$	1,121,487
Revenue recognition	Revenue recognition:
	The Company follows the guidance of the Securities and Exchange Commission's Staff Accounting Bulletin No. 104 for revenue recognition. In general, the Company records revenue when persuasive evidence of any agreement exists, services have been rendered, and collectability is reasonably assured, therefore, revenue is recognized when the Company invoices customers for completed services at contracted rates and terms. Therefore, revenue recognition may differ from the timing of cash receipts.
Income taxes	Income taxes:
	The Company accounts for income taxes under FASB ASC Topic 740 "Income Taxes". Under FASB ASC Topic 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be removed or settled (see Note 14). The Company regularly assesses the likelihood that its deferred tax assets will be realized from recoverable income taxes or recovered from future taxable income. To the extent that the Company believes any amounts are not more likely than not to be realized through the reversal of the deferred tax liabilities and future income, the Company records a valuation allowance to reduce its deferred tax assets. In the event the Company determines that all or part of the net deferred tax assets are not realizable in the future, an adjustment to the valuation allowance would be charged to earnings in the period such determination is made. Similarly, if the Company subsequently realizes deferred tax assets that were previously determined to be unrealizable, the respective valuation allowance would be reversed, resulting in an adjustment to earnings in the period such determination is made.
	FASB ASC Topic 740-10 clarifies the accounting for income taxes, by prescribing a minimum recognition threshold a tax position is required to meet before being recognized in the balance sheet. It also provides guidance on de-recognition, measurement and classification of amounts related to uncertain tax positions, accounting for and disclosure of interest and penalties, accounting in interim period disclosures and transition relating to the adoption of new accounting standards. Under FASB ASC Topic 740-10, the recognition for uncertain tax positions should be based on a more-likely-than-not threshold that the tax position will be sustained upon audit. The tax position is measured as the largest amount of benefit that has a greater than fifty percent probability of being realized upon settlement.
Derivative Warrant Liability	Derivative Warrant Liability
	The Company evaluates it warrants issued in connection with debt and preferred stock issuances to determine if those contracts or any potential embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with in accordance with FASB ASC 810—10-05-4 and 815-40. This accounting treatment requires that the carrying amount of any embedded derivatives be marked-to-market at each balance sheet date and carried at fair value. In the event that the fair value is recorded as a liability, as is the case with the Company, as our only derivatives are related to common stock warrants issued in direct connection with debt and preferred stock issuances, the change in the fair value during the period is recorded in the Statement of Operations as either income or expense. Upon conversion or exercise, the derivative liability is marked to fair value at the conversion date and then the related fair value is reclassified to equity. The fair value at each balance sheet date and the change in value for each class of warrant derivative is disclosed in detail in Note 12 to the Financial Statements.
Stock Based Compensation	Share-based compensation:
	The Company accounts for stock based compensation in accordance with FASB ASC 718 – Compensation-Stock Compensation. For employee stock options issued under the Company's stock-based compensation plans, the fair value of each option grant is estimated on the date of the grant using the Black-Scholes pricing model, and an estimated forfeiture rate is used when calculating stock-based compensation expense for the period. For employee restricted stock awards and units issued under the Company's stock-based compensation plans, the fair value of each grant is calculated based on the Company's stock price on the date of the grant and an estimated forfeiture rate when calculating stock-based compensation expense for the period. The Company recognizes the compensation cost of stock-based awards upon vesting of the award.
	The Company accounts for stock-based compensation awards to non-employees in accordance with FASB ASC 505-50 Equity-Based Payments to Non-Employees ("ASC 505-50"). Under ASC 505-50, the Company determines the fair value of the warrants or stock-based compensation awards granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. Any stock options issued to non-employees are recorded in expense and additional paid-in capital in stockholders' equity (deficit) over the applicable service periods using variable accounting through the vesting dates based on the fair value of the options at the end of each period.
Use of accounting estimates	Use of accounting 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 certain assets and liabilities and disclosures. Accordingly, the actual amounts could differ from those estimates. Any adjustments applied to estimated amounts are recognized in the year in which such adjustments are determined.
Fair value of financial instruments	Fair value of financial assets and liabilities – derivative instruments:
	We measure the fair value of financial assets and liabilities in accordance with GAAP, which defines fair value, establishes a framework for measuring fair value, and requires certain disclosures about fair value measurements.
	GAAP defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. GAAP also establishes as fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. GAAP describes three levels of inputs that may be used to measure fair value:
	Level 1 – quoted prices in active markets for identical assets or liabilities.
	Level 2 – quoted prices for similar assets and liabilities in active markets or inputs that are observable.
	Level 3 – inputs that are unobservable (for example the probability of a capital raise in a “binomial” methodology for valuation of a derivative liability directly related to the issuance of common stock warrants).
	We do not use derivative financial instruments to hedge exposures to cash-flow, market or foreign-currency risks. However, we have entered into certain financial instruments and contracts, such as debt financing arrangements the issuance of preferred stock with detachable common stock warrants features that are either i) not afforded equity classification, ii) embody risks not clearly and closely related to host contracts, or iii) may be net-cash settled by the counterparty. These instruments are required to be carried as derivative liabilities, at fair value.
	Our only derivative instruments are detachable (or “free-standing”) common stock purchase warrants issued in conjunction with debt or preferred stock. We estimate fair values of these derivatives (and related embedded beneficial conversion features) utilizing Level 2 inputs for all classes of warrants issued, other than one class, Series C Preferred Stock. Other than the Series C Preferred Stock warrants, we use the well accepted Black-Scholes option valuation technique as it embodies all of the requisite assumptions (including trading volatility, remaining term to maturity, market price, strike price, and risk free rates) necessary to fair value these instruments, for they do not contain material “down round protection” (otherwise referred to as “anti-dilution” and full ratchet provisions). For the warrants directly related to the Series C Preferred Stock, the warrant contracts do contain “Down Round Protections” and the “Black-Scholes” option valuation technique does not, in its valuation calculation, give effect for the additional value inherently attributable to the warrant having the “Down Round Protection” mechanisms in its contractual arrangement.
	However, additional valuation models and techniques have been developed and are widely accepted that take into account the additional value inherent in “Down Round Protection.” These widely accepted techniques include “Modified Binomial”, “Monte Carlo Simulation” and the “Lattice Model.” The “core” assumptions and inputs to the “Binomial” model are the same as for “Black-Scholes”, such as trading volatility, remaining term to maturity, market price, strike price, and risk free rates; all Level 2 inputs. Fair value measurements are classified according to the lowest level input or value-driver that is significant to the valuation. A measurement may therefore be classified within Level 3 even though there may be significant inputs that are readily observable. However, a key input to a “Binomial” model (in our case, the “Monte Carlo Simulation”, for which we engage an independent valuation firm to perform) is the probability of a future capital raise. By definition, this input assumption does not meet the requirements for Level 1 or Level 2 outlined above; therefore, the entire fair value calculation is deemed to be Level 3 under accounting requirements due to this single Level 3 assumption. This input to the Monte Carlo Simulation model, was developed with significant input from management based on its knowledge of the business, current financial position and the strategic business plan with its best efforts.
	However, estimating fair values of derivative financial instruments, including Level 2 instruments and those limited only to common stock purchase warrants, as that is the only derivative instruments the Company has, require the use of significant and subjective inputs that may, and are likely to, change over the duration of the instrument with related changes in internal and external market factors. In addition, option-based techniques are volatile and sensitive to changes in our trading market price, the trading market price of various peer companies and other key assumptions such as the probability of a capital raise for the Monte Carlo Simulation described above. Since derivative financial instruments are initially and subsequently carried at fair value, our income will reflect this sensitivity of internal and external factors.
	As discussed above, financial liabilities are considered Level 3 when their fair values are determined using pricing models or similar techniques and at least one significant model assumption or input is unobservable. For the Company, the only Level 3 financial liability is the derivative liability related to the common stock purchase warrants directly related to the Series C Preferred Stock for the warrant contract includes “Down Round Protection” and they were valued using the “Monte Carlo Simulation” technique. This technique, while the majority of inputs are Level 2, necessarily incorporates a Capital Raise Assumption or Input which is unobservable and a Level 3 input. Therefore, the key quantitative assumptions related to the Series C Common Stock Warrants, issued March 3, 2011 and expiring March 3, 2016, are as follows:
		31-Dec-12				31-Dec-11
		Expected Life (Years)			Probability of a Capital Raise	Expected Life (Years)			Probability of a Capital Raise
			Risk Free Rate				Risk Free Rate
				Volatility				Volatility
	Series C Preferred Stock Common Stock Purchase Warrants
		3.2	0.39%	30.46%	8-80%	4.2	0.64%	35.55%	8-80%
	Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis
	Financial assets and liabilities measured at fair value on a recurring basis (for the Company, only derivative liabilities related to common stock purchase warrants, issued in directly in conjunction with debt and preferred stock issuances) are summarized below and disclosed on the balance sheet under Derivative liability:
		As of December 31, 2012
		Carrying Value	Level 1	Level 2	Level 3	Total
	Derivative liability – common stock purchase warrants - Debentures
		$85,350		$85,350		$85,350
	Derivative liability – common stock purchase warrants – Series B Preferred Stock
		170,383		170,373		170,373
	Derivative liability – common stock purchase warrants – Promissory Notes (principal of notes mandatorily converted to Series D Preferred Stock – see Note 12)
		230,985		230,985		230,985
	Derivative liability – common stock purchase warrants – Series D Preferred Stock
		496,840		496,840		496,840
	Derivative liability – common stock purchase warrants – Series C Preferred Stock
		1,491,601	--	--	$1,491,601	1,491,601
	Total	$2,475,159	$     --	$983,548	$1,491,601	$2,475,159
		As of December 31, 2011
		Carrying Value	Level 1	Level 2	Level 3	Total
	Derivative liability – common stock purchase warrants - Debentures
		$26,200		$26,200		$26,200
	Derivative liability – common stock purchase warrants – Series B Preferred Stock
		67,666		67,666		67,666
	Derivative liability – common stock purchase warrants – Series C Preferred Stock
		869,261	--	--	869,261	869,261
	Total	$963,127	$     --	$93,866	$869,261	$963,127
	The table below provides a summary of the changes in fair value of financial assets and liabilities (for the Company, only derivative liabilities related to common stock purchase warrants, issued in directly in conjunction with debt and preferred stock issuances) measured at fair value on a recurring basis for all derivatives, both level 2 and those using significant unobservable inputs (Level 3 – or only the common stock purchase warrants directly related to Series C Preferred Stock) for the years ended December 31, 2012 and 2011, provided on a quarterly basis, for additional disclosure of the nature of the volatility:
					Fair Value Measurements Using
	Level 2 Inputs					Level 3 Inputs
						Derivative liability - Common Stock Purchase Warrants – Series B Preferred Stock		Derivative liability - Common Stock Purchase Warrants – Series D Preferred Stock		Derivative liability - Common Stock Purchase Warrants – Series C Preferred Stock
							Derivative liability - Common Stock Purchase Warrants – Promissory Notes
					Derivative liability - Common Stock Purchase Warrants - Debentures						Grand Total Fair Value Measurements Using Both Level 2 and Level 3 Inputs
									Total Fair Value Measurements Using Level 2 Inputs
	Balance December 31, 2010				$71,650	$225,978	$    -	$    -	$297,628	$    -	$297,628
				Issuance of Series C Preferred Common Stock Purchase Warrants
										2,203,435	2,203,435
				Total unrealized (gains) or losses included in net income or (loss)
					21,200	-26,050	0	0	-4,850	-350,966	-355,816
	Balance March 31, 2011				92,850	199,928	0	0	292,778	1,852,469	2,145,247
				Total unrealized (gains) or losses included in net income or (loss)
					17,900	56,230	0	0	74,130	354,950	429,080
	Balance June 30, 2011				110,750	256,158	0	0	336,108	2,207,419	2,574,327
				Total unrealized (gains) or losses included in net income  or (loss)
					18,600	49,664	0	0	68,264	423,803	492,067
	Balance September 30, 2011				129,350	305,822	0	0	435,172	2,631,222	3,066,394
				Total unrealized (gains) or losses included in net income  or (loss)
					-103,150	-238,156	0	0	(341,306),	-1,761,961	-2,103,267
	Balance December 31, 2011				26,200	67,666	0	0	93,866	869,261	963,127
				Total unrealized (gains) or losses included in net income  or (loss)
97,150					192,516	0	0	289,666	1,526,435	1,816,101
Balance March 31, 2012				123,350	260,182	0	0	383,532	2,395,696	2,779,228
			Total unrealized (gains) or losses included in net income  (loss)
				-90,750	-194,528	0	0	-285,278	-1,595,057	-1,880,335
Balance June 30, 2012				110,750	256,158	0	0	336,108	2,207,419	2,574,327
			Total unrealized (gains) or losses included in net income or (loss)
				18,400	34,098	0	0	52,498	102,964	155,462
Balance September 30, 2012				51,000	99,752	0	0	150,752	903,603	1,054,355
			Issuance of Convertible Promissory Notes Common Stock Purchase Warrants
				--	--	136,677	--	136,677	--	136,677
			Issuance of Series D Preferred Common Stock Purchase Warrants
				--	--	--	496,840	496,840	--	496,840
			Total unrealized (gains) or losses included in net income or (loss)
				34,350	70,631	110,305	0	215,786	587,998	803,284
Balance December 31, 2012				$85,350	$170,383	$230,985	$496,840	$983,558	$1,491,601	$2,475,159
Recent accounting pronouncements	Recent accounting pronouncements:
	Since January 1, 2011, there have been several new accounting pronouncements and updates to the Accounting Standards Codification. Each of these updates has been reviewed by Management who does not believe their adoption has had or will have a material impact on the Company's financial position or operating results. The Company early adopted Accounting Standard Update No. 2011-08 – Intangibles – Goodwill and Other (Topic 350) Testing for Goodwill Impairment in 2011. This update provides that an entity may first assess qualitative factors to determine whether it is necessary to perform the two-step goodwill impairment test. If the qualitative factors outlined in the update are persuasive that it is more likely than not that goodwill has not been impaired, then the two-step test is not required. However, if the qualitative analysis indicates that it is not more likely than not that goodwill has not been impaired, then the requisite two-step tests always required must still be performed. The early adoption of Accounting Standard Update No. 2011-08 – Intangibles – Goodwill and Other (Topic 350) early adoption of this standard had no impact on the Company's financial statements for the years ended December 31, 2012 and 2011, respectively.

Organization_and_Business_Tabl

Organization and Business (Tables)	12 Months Ended
	Dec. 31, 2012
Acquiree Entity One [Member]
Business Acquisition [Line Items]
Summary of fair values of the assets acquired	The acquisition has been accounted for as a business combination. The purchase price was determined by the total market value of the 7,114,482 newly-issued shares (including the Escrow Shares) on March 5, 2012 ($6,403,293), plus the total loans outstanding made by Premier to GHH at the date of the acquisition ($1,030,407), for total consideration of $7,433,700. The Company incurred deferred financing costs associated with the issuance of the stock (including legal fees, accounting fees, printing fees, etc.) totaling $323,963, and paid a registered investment adviser a referral fee in stock (valued at $120,639) and $64,960 in cash. These costs were charged against additional paid in capital. The following table presents the purchase price allocation of the consideration paid, the assets acquired and the liabilities assumed:
	Consideration	$	7,433,700
	Assets acquired:
	Current assets	$	254,438
	Property and equipment, net		452,466
	Intangible assets, net		478,925
	Deposits and other assets		12,760
	Goodwill		9,150,792
	Total assets acquired		10,349,381
	Liabilities assumed:
	Accounts payable		995,933
	Accrued expenses		177,137
	Billings in excess of costs and
	estimated earnings		287,298
	Current notes payable		28,689
	Long term debt		176,697
	Long term notes payable		26,520
	Secured note payable		1,030,407
	Deferred income taxes		193,000
	Total liabilities assumed		2,915,681
	Net assets acquired	$	7,433,700
EPLLC [Member]
Business Acquisition [Line Items]
Summary of fair values of the assets acquired	The purchase price was paid as follows: (i) $3,000,000 in cash (less $1,000,000 which was required to be retained on the balance sheet post acquisition) less assumed liabilities, as defined, on the Closing Date, and (ii) delivery of the Shares within 10 days after the Closing Date. The Company paid a registered investment adviser a referral fee in stock (valued at $120,000) and $120,000 in cash, the sum of which, $240,000, was charged to selling, general and administrative expenses as a transaction cost. Legal fees related to the issuance of stock totaling $37,324 were charged to additional paid in capital. The following table presents the purchase price allocation of the consideration paid, the assets acquired and the liabilities assumed:
		$	6,849,605
	Consideration
	Assets acquired:
	Current assets	$	253,344
	Property & equipment		66,776
	Lease deposit		29,530
	Intangible assets		576,559
	Goodwill		6,063,119
	Total assets acquired		6,989,328
	Liabilities assumed:
	Employee flexible spending account		6,971
	Payroll liabilities		56,721
	Billings in excess of costs &		14,629
	estimated earnings
	Deferred rent		61,402
	Total liabilities assumed		139,723
	Net assets acquired	$	6,849,605

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2012
Accounting Policies [Abstract]
Expected amortization expense related to intangible assets	Amortization expense related to intangible assets for the next five years is expected to be as follows for the years ended:
	31-Dec-13		$	275,168
	31-Dec-14			261,417
	31-Dec-15			230,646
	31-Dec-16			189,945
	31-Dec-17			164,311
			$	1,121,487
Valuation assumptions for warrants		31-Dec-12				31-Dec-11
		Expected Life (Years)			Probability of a Capital Raise	Expected Life (Years)			Probability of a Capital Raise
			Risk Free Rate				Risk Free Rate
				Volatility				Volatility
	Series C Preferred Stock Common Stock Purchase Warrants
		3.2	0.39%	30.46%	8-80%	4.2	0.64%	35.55%	8-80%
Financial assets and liabilities measured at fair value on a recurring basis
		As of December 31, 2012
		Carrying Value	Level 1	Level 2	Level 3	Total
	Derivative liability – common stock purchase warrants - Debentures
		$85,350		$85,350		$85,350
	Derivative liability – common stock purchase warrants – Series B Preferred Stock
		170,383		170,373		170,373
	Derivative liability – common stock purchase warrants – Promissory Notes (principal of notes mandatorily converted to Series D Preferred Stock – see Note 12)
		230,985		230,985		230,985
	Derivative liability – common stock purchase warrants – Series D Preferred Stock
		496,840		496,840		496,840
	Derivative liability – common stock purchase warrants – Series C Preferred Stock
		1,491,601	--	--	$1,491,601	1,491,601
	Total	$2,475,159	$     --	$983,548	$1,491,601	$2,475,159
		As of December 31, 2011
		Carrying Value	Level 1	Level 2	Level 3	Total
	Derivative liability – common stock purchase warrants - Debentures
		$26,200		$26,200		$26,200
	Derivative liability – common stock purchase warrants – Series B Preferred Stock
		67,666		67,666		67,666
	Derivative liability – common stock purchase warrants – Series C Preferred Stock
		869,261	--	--	869,261	869,261
	Total	$963,127	$     --	$93,866	$869,261	$963,127
Schedule of changes in fair value of financial assets and liabilities					Fair Value Measurements Using
	Level 2 Inputs					Level 3 Inputs
						Derivative liability - Common Stock Purchase Warrants – Series B Preferred Stock		Derivative liability - Common Stock Purchase Warrants – Series D Preferred Stock		Derivative liability - Common Stock Purchase Warrants – Series C Preferred Stock
							Derivative liability - Common Stock Purchase Warrants – Promissory Notes
					Derivative liability - Common Stock Purchase Warrants - Debentures						Grand Total Fair Value Measurements Using Both Level 2 and Level 3 Inputs
									Total Fair Value Measurements Using Level 2 Inputs
	Balance December 31, 2010				$71,650	$225,978	$    -	$    -	$297,628	$    -	$297,628
				Issuance of Series C Preferred Common Stock Purchase Warrants
										2,203,435	2,203,435
				Total unrealized (gains) or losses included in net income or (loss)
					21,200	-26,050	0	0	-4,850	-350,966	-355,816
	Balance March 31, 2011				92,850	199,928	0	0	292,778	1,852,469	2,145,247
				Total unrealized (gains) or losses included in net income or (loss)
					17,900	56,230	0	0	74,130	354,950	429,080
	Balance June 30, 2011				110,750	256,158	0	0	336,108	2,207,419	2,574,327
				Total unrealized (gains) or losses included in net income  or (loss)
					18,600	49,664	0	0	68,264	423,803	492,067
	Balance September 30, 2011				129,350	305,822	0	0	435,172	2,631,222	3,066,394
				Total unrealized (gains) or losses included in net income  or (loss)
					-103,150	-238,156	0	0	(341,306),	-1,761,961	-2,103,267
	Balance December 31, 2011				26,200	67,666	0	0	93,866	869,261	963,127
				Total unrealized (gains) or losses included in net income  or (loss)
					97,150	192,516	0	0	289,666	1,526,435	1,816,101
	Balance March 31, 2012				123,350	260,182	0	0	383,532	2,395,696	2,779,228
				Total unrealized (gains) or losses included in net income  (loss)
					-90,750	-194,528	0	0	-285,278	-1,595,057	-1,880,335
	Balance June 30, 2012				110,750	256,158	0	0	336,108	2,207,419	2,574,327
				Total unrealized (gains) or losses included in net income or (loss)
					18,400	34,098	0	0	52,498	102,964	155,462
	Balance September 30, 2012				51,000	99,752	0	0	150,752	903,603	1,054,355
				Issuance of Convertible Promissory Notes Common Stock Purchase Warrants
					--	--	136,677	--	136,677	--	136,677
				Issuance of Series D Preferred Common Stock Purchase Warrants
					--	--	--	496,840	496,840	--	496,840
				Total unrealized (gains) or losses included in net income or (loss)
					34,350	70,631	110,305	0	215,786	587,998	803,284
	Balance December 31, 2012				$85,350	$170,383	$230,985	$496,840	$983,558	$1,491,601	$2,475,159

Property_and_Equipment_Tables

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2012
Property, Plant and Equipment [Abstract]
Principal categories and estimated useful lives of property and equipment	The principal categories and estimated useful lives of property and equipment are as follows:
								Estimated
		2012			2011			Useful Lives
	Office equipment	$	453,485		$	386,252		5 years
	Furniture and fixtures		140,165			67,923		7 years
	Vehicles		27,300			-		5 Years
	Computer software		30,133			17,100		3 years
	Leasehold improvements		119,729			-			**
	Land		302,250						N/A
			1,073,062			471,275
	Less: accumulated depreciation		(532,492	)		(391,507	)
		$	540,570		$	79,768
	** The lesser of useful life or the minimum lease term.

Marketable_Securities_Classifi1

Marketable Securities Classified as Trading Securities (Tables)	12 Months Ended
	Dec. 31, 2012
Investments, Debt and Equity Securities [Abstract]
Schedule of unrealized holding loss
				Fair Market		Holding
		Cost		Value		Gain (Loss)
	31-Dec-12	$	42,504	$	31,107	$	250
	31-Dec-11	$	42,504	$	30,854	$	-11,650

Accrued_Expenses_Tables

Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2012
Payables and Accruals [Abstract]
Summary of accrued expenses
		2012		2011
	Accrued payroll	$	549,287	$	569,862
	Accrued vacation		152,142		152,988
	Deferred revenue		97,597		113,334
	Other accrued liabilities		436,233		88,315
			1,235,259		924,499

LongTerm_Debt_Tables

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2012
Long-Term Debt [Abstract]
Schedule of long-term debt instruments	Long-term debt as of December 31, 2012 and 2011 consists of the following:
		2012	2011
	Note payable to former owner of ERMS, related to acquisition on
	January 1, 2011. Balance due February 10, 2013. See Note 1 and
	Note 23 for further details on acquisition, contingencies and
	subsequent issuance of options	$40,805	$40,441
	Dell Commercial Credit is a revolving line of credit with minimum
	payments of $160 a month with an interest rate of 16.99%. This
	amount was paid in full in January 2013	4,769
	Dell Financial Service Note, due in 50 monthly installments of
	$166.31 ending May 2016. Payments include interest of 18%
	This loan was paid off in January 2013.	3,874
	First Citizens Tenant Loan has monthly payments of $1,259 at an
	interest rate of 6.25% and currently matures on July 2013.	116,056
	Capitalized lease obligations, due in 36 monthly installments of
	$1,047 ending in October 2013. Payments include interest at 4%
	Secured by property costing $35,469.	10,281	22,177
		175,785	62,618
	Current portion	-175,785	-52,337
	Long-term portion	$ --	$10,281

Stockholders_Equity_Tables

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2012
Stockholders' Equity Note [Abstract]
Share-Based Payment Award, Stock Options, Valuation Assumptions	The following options were issued in 2011 under the 2008 Stock Incentive Plan and valued using the Black-Scholes valuation method with the key inputs varying as follows:
	Exercise price	$	1.00 - $1.10
	Risk free interest rate	1.89% to 3.36%
	Volatility		28.0% - 32.7	%
	Expected Term	10 Years
	Dividend yield	None
	The following options were issued in 2012 under the 2008 Stock Incentive Plan and valued using the Black-Scholes valuation method with the key inputs varying as follows:
	Exercise price	$	0.56 - $1.00
	Risk free interest rate	0.60% to 1.15%
	Volatility		32.9% - 35.44	%
	Expected Term	5 Years
	Dividend yield	None
Schedule of Stock Incentive Plan	The following represents the activity under the stock incentive plan as of December 31, 2012 and changes during the two years then ended:
		Shares			Weighted Average
	Options				Exercise Price
	Outstanding at December 31, 2010		1,525,000		$	0.9
	Issued		532,192		$	1.03
	Outstanding at December 31, 2011		2,057,192		$	0.93
	Issued		3,307,192		$	0.79
	Forfeitures		(249,520	)	$	(1.00	)
	Outstanding at December 31, 2012		5,114,864		$	0.84
Share-Based Payment Award, Warrants, Valuation Assumptions	The following warrants were issued in 2011 and valued using the Black-Scholes valuation method with the key inputs varying as follows:
	Exercise price	$	0.77 - $1.10
	Risk free interest rate	0.94% to 2.99%
	Volatility		28.0% - 29.8	%
	Expected Term	5 Years
	Dividend yield	None
	The following warrants were issued in 2012 and valued using the Black-Scholes valuation method with the key inputs varying as follows:
	Exercise price	$	0.80 to $1.10
	Risk free interest rate	.63% to 1.22%
	Volatility	32.6% to 35.44%
	Expected term	4.75 to 5 years
	Dividend yield	None
Schedule of Warrants Activity	The following represents the activity of warrants as of December 31, 2012, and changes during the two years then ended:
		Shares			Weighted Average
	Warrants				Exercise Price
	Outstanding at December 31, 2010		1,778,940		$	0.78
	Issued		8,890,141		$	0.78
	Outstanding at December 31, 2011		10,669,081		$	0.78
	Issued		5,325,152		$	1
	Issued pursuant to GHH acquisition		300,663		$	14.65
	Cancelled		(44,911	)	$	2.87
	Outstanding at December 31, 2012		16,249,985		$	1.1

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2012
Income Tax Disclosure [Abstract]
Significant components of the income tax provision		2012			2011
	Current provision:
	Federal	$	0		$	101,976
	State		0			0
	Deferred provision:
	Federal		(327,000	)		501,000
	State		(69,000	)		110,000
		$	(396,000	)	$	712,976
Reconciliation of the statutory federal income tax rate to the entity's effective income tax rate on income before income taxes
		2012			2011
	Federal statutory rate		34	%		34	%
	Book derivative (income) expense		(3.3	)		80
	Change in valuation allowance		(16.7	)		(11.5	)
	Write off of note payable to acquiree company		--			19.1
	Stock compensation expense		(2.8	)		(14.0	)
	Goodwill impairment		(16.0	)		(7.3	)
	State income taxes, net of  federal income tax benefit		0.9			3.7
	Officers’ life insurance		--			(2.9	)
	Meals & Entertainment		(0.2	)		(1.2	)
	Other		(0.2	)		9.2
			(4.3	)%		(109.1	)%
Components of deferred tax assets and liabilities
		2012			2011
	Deferred income tax assets:
	Operating loss carry forward	$	1,526,000		$	283,000
	Acquired NOL – Ecological acquisition		164,910			—
	Accrued compensation		48,000			47,000
	Allowance for doubtful accounts		7,000			6,000
	Trading securities		0			1,000
	Intangible assets		0			196,000
	Investment in equity-method investee		0			75,000
	Total deferred tax assets		1,745,910			608,000
	Less:  valuation allowance		(1,745,910	)		(75,000	)
	Deferred income tax assets	$	0		$	533,000
	Deferred income tax liabilities:
	Property and equipment	$	(85,000	)	$	(29,000	)
	Total deferred tax liabilities	$	(85,000	)	$	(29,000	)
	Net deferred income taxes:
	Current	$	0		$	337,000
	Non-current		0			167,000
		$	0		$	504,000

Net_Loss_Per_Share_Tables

Net Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2012
Net loss per share:
Computation of net income (loss) per share		2012			2011
	Basic:
	Numerator –net loss available to common stockholders	$	(11,175,145	))	$	(1,954,169	)
	Denominator – weighted – average shares outstanding		14,057,162			8,057,471
	Net loss per share – Basic and diluted	$	(0.79	)	$	(0.24	)
	Incremental common shares (not included due to their anti-dilutive nature) :
	Stock options		5,114,864			2,057,192
	Stock warrants		16,249,985			10,669,081
	Convertible preferred stock – Series B		1,160,000			1,160,000
	Convertible preferred stock – Series C		7,142,856			7,142,856
	Convertible preferred stock – Series D		10,894,685			0
			40,562,390			21,029,129

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2012
Commitments and Contingencies Disclosure [Abstract]
Future minimum payments under non-cancelable operating leases and non-cancelable contracts
	2013	$	539,297
	2014	$	359,310
	2015	$	313,757
	2016	$	228,282
	2017	$	235,374

Segment_Information_Tables

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2012
Segment Reporting [Abstract]
Summary of segment information	Revenue:
	Risk/Compliance Solutions	$	16,524,648
	Energy and Sustainability Solutions		2,947,367
	Loss from operations:
	Risk/Compliance Solutions		( 2,104,720	)
	Energy and Sustainability Solutions		( 1,526,237	)
	Total Assets:
	Risk/Compliance Solutions		9,441,501
	Energy and Sustainability Solutions		13,632,836	*
	*     Total assets for the Energy and Sustainability Solutions segment include $4,772,610 in goodwill for Greenhouse and $6,063,119 for Ecological, respectively at December 31, 2012.

Summary_ProForma_Financial_Inf1

Summary Pro-Forma Financial Information (Tables)	12 Months Ended
	Dec. 31, 2012
Business Acquisition, Pro Forma Information [Abstract]
Unaudited pro-forma data	The following unaudited summary pro-forma data summarizes the results of operations for the years ended December 31, 2012 and 2011 as if the purchase of Greenhouse Holdings, Inc. and Ecological, LLC had all been completed January 1, 2011. The summary pro-forma financial information is presented for informational purposes only and is not indicative of the results of operations that would have been achieved if the acquisitions had taken place on January 1, 2011.
		31-Dec-12			31-Dec-11
	Net revenues	$	20,612,365		$	21,815,392
	Operating loss		(5,776,000	)		(8,051,265	)
	Net loss per share – basic	$	(0.26	)	$	(0.37	)
	Net loss per share- diluted	$	(0.26	)	$	(0.37	)

Correction_of_Previously_Issue1

Correction of Previously Issued Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2012
Accounting Changes and Error Corrections [Abstract]
Schedule of restatement to financial statements
			Year Ended December 31, 2012							Year Ended December 31, 2011
			As Reported				As Restated			As Reported			As Restated
	Balance Sheet:
	Deferred income tax		$	921,000			$	0		$	407,000		$	196,000
	Total Other Assets			15,758,308				14,837,308			3,520,688			3,309,688
	Total Assets		$	23,995,337			$	23,074,337		$	10,443,681		$	10,232,681
	Derivative Liability		$	2,385,930			$	2,475,159		$	552,919		$	963,127
	Total noncurrent liabilities			2,470,930				2,560,159			592,200			1,002,408
	Additional paid-in capital			31,601,652				30,805,827			10,574,998			9,968,098
	Accumulated deficit			(14,172,135	)			(14,386,539	)		(3,197,086	)		(3,211,394	)
	Total Stockholders’ equity			17,455,398				16,445,169			7,389,599			6,768,391
	Total Liabilities & Stockholders’ equity		$	23,995,337			$	23,074,337		$	10,443,681		$	10,232,681
	Statement of Operations:
	Derivative income (expense)		$	(1,228,644	)		$	(894,512	)	$	1,550,008		$	1,537,936
	Total other income (expense)			(6,000,824	)			(5,666,692	)		678,853			666,781
	Income (loss) before income taxes			(9,631,781	)			(9,297,649	)		(641,148	)		(653,220	)
				Year Ended December 31, 2012						Year Ended December 31, 2011
				As Reported				As Restated			As Reported			As Restated
	Income tax benefit (expense)		$	130,000			$	(396,000	)	$	685,976		$	712,976
	Net Income (Loss)			(9,501,781	)			(9,693,649	)		44,828			59,756
	Deemed dividend on Preferred Stock			(1,152,050	)			(1,160,278	)		(1,913,592	)		(1,969,496	)
	Net income (loss) available for common stockholders		$	(10,975,049	)		$	(11,175,145	)	$	(1,913,193	)	$	(1,954,169	)
	Net loss per share basic and diluted		$	(0.78	)		$	(0.79	)		n/a			n/a
	Statement of Cash Flows:
	Net income (loss)		$	(9,501,781	)		$	(9,693,649	)	$	44,828		$	56,756
	(income) expense from change in value of derivatives			1,228,644				(894,512			(1,550,008	)		(1,537,936	)
	Deferred income taxes			(130,000	)			396,000			(584,000	)		(611,000	)
	Statement of Stockholders Equity:
	Additional Paid-In Capital:
	Derivative liability associated with Preferred Stock Series B ($332,431) and Debenture ($33,600) offering			n/a				n/a			0			(366,031	)
	Deemed dividend on preferred stock			n/a				n/a			273,663			360,048
	Balance at December 31, 2010		$	5,888,399,			$	5,608,753		$	5,888,399,		$	5,608,753
	Derivative liability associated with Preferred Stock series C offering			(1,820,277	)			(2,203,435	)		(1,820,277	)		(2,203,435	)
	Deemed dividend on preferred stock			1,913,592				1,969,496			1,913,592			1,969,496
	Balance at December 31, 2011		$	10,574,998			$	9,968,098		$	10,574,998		$	9,968,098
	Deemed dividend on Preferred stock			599,084				607,312			n/a			n/a
	Record the derivative liability associated with the issuance of the preferred stock			(299,687	)			(496,840	)		n/a			n/a
	Balance at December 31, 2012			31,601,652				30,805,827			n/a			n/a
	Retained Earnings (accumulated deficit):
	Deemed dividend on preferred stock		n/a				n/a				(273,663	)		(360,048	)
	Net Income		n/a				n/a				148,909			261,962
	Balance at December 31, 2010			(1,283,893	)			(1,257,225	)		(1,283,893	)		(1,257,225	)
	Deemed dividend on preferred stock			1,913,592				1,969,496			1,913,592			1,969,496
	Net income			44,828				59,756			44,828			59,756
	Balance at December 31, 2011			(3,197,086	)			(3,211,394	)		(3,197,086	)		(3,211,3934	)
	Deemed dividend on preferred stock			(599,084	)			(607,312	)		n/a			n/a
	Net Loss			(9,501,781	)			(9,693,649	)		n/a			n/a
	Balance at December 31, 2012			(14,172,135	)			(14,386,539	)		n/a			n/a
	Total Stockholders’ Equity:
	Derivative liability associated with Preferred Stock Series B offering			n/a				n/a			0			(366,031	)
	Net Income			n/a				n/a			148,909			261,962
	Balance at December 31, 2010			4,613,674				4,360,696			4,613,674			4,360,696
	Derivative liability associated with Preferred Stock series C offering			(1,820,277	)			(2,203,435	)		(1,820,277	)		(2,031,277	)
	Net Income			44,828				59,756			44,828			59,756
	Balance at December 31, 2011			7,389,599				6,768,391			7,389,599			6,768,391
	Record the derivative liability associated with the issuance of the preferred stock			(299,687	)			(496,840	)		n/a			n/a
	Net loss			(9,501,781	)			(9,693,649	)		n/a			n/a
	Balance at December 31, 2012			(17,455,398	)			(16,445,169	)		n/a			n/a
		1-Jan-11
		As Reported	As Restated
	Additional Paid in Capital	$5,888,399	$5,608,753
	Accumulated Deficit	-1,283,893	-1,257,225
	Financial Statements for the Three Months Ended March 31, 2012 and 2011
PREMIER ALLIANCE GROUP, INC.
BALANCE SHEETS
MARCH 31, 2012 AND DECEMBER 31, 2011
		(Unaudited)
		March 31,				December 31,
		2012				2011
		(Restated)				(Restated)
ASSETS
CURRENT ASSETS:
Cash		$	2,319,685			$	3,051,407
Accounts receivable			2,984,913				2,184,873
Marketable securities			33,055				30,854
Income tax receivable			113,102				113,102
Convertible notes receivable							834,814
Deferred issuance costs							196,032
Cost and estimated earnings in excess of  billings			68,789
Deferred tax asset – current portion			577,000				337,000
Prepaid expenses and other current assets			129,213				95,143
Total current assets			6,225,757				6,843,225
PROPERTY AND EQUIPMENT - at cost less
accumulated depreciation			534,082				79,768
OTHER ASSETS:
Goodwill			11,011,418				2,317,778
Intangible assets – net			720,559				274,179
Investment in equity-method investee							54,842
Investment in cost-method investee			100,000				100,000
Cash surrender value of officers’ life  Insurance			391,433				352,035
Deferred tax asset			605,000				196,000
Deposits and other assets			35,759				14,854
Total other assets			12,864,169				3,309,688
TOTAL ASSETS		$	19,624,008			$	10,232,681
(Unaudited)
		March 31,				December 31,
		2012				2011
		(Restated)				(Restated)
LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES:
Note payable to bank		$	1,178,066			$	743,000
Current portion of long-term debt			19,610				52,337
Accounts payable			1,890,457				742,046
Billings in excess of costs and estimated  earnings			589,522
Notes payable			79,570
Accrued expenses			1,100,402				924,499
Total current liabilities			4,857,627				2,461,882
NONCURRENT LIABILITIES:
Long term debt – net of current portion			169,619				10,281
Derivative liability			2,779,228				963,127
Deferred tax liability			70,000				29,000
Total noncurrent liabilities			3,018,847				1,002,408
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY:
Class B convertible preferred stock, $.001
par value, 2,000,000 shares authorized,
1,160,000 shares issued and outstanding			1,160				1,160
Class C convertible preferred stock, $.001
par value, 2,500,000 shares authorized,
2,380,952 shares issued and outstanding			2,381				2,381
Common stock, $.001 par value, 45,000,000
shares authorized,  15,782,071 and 8,146,325
shares issued and outstanding			15,782				8,146
Additional paid-in capital			17,489,626				9,968,098
Accumulated deficit			(5,761,415	)			(3,211,394	)
Total stockholders’ equity			11,747,534				6,768,391
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY		$	19,624,008			$	10,232,681
PREMIER ALLIANCE GROUP, INC.
STATEMENTS OF OPERATIONS
THREE MONTHS ENDED MARCH 31, 2012 AND 2011
(UNAUDITED)
		Three months				Three months
		ended				ended
		31-Mar-12				31-Mar-11
		(Restated)				(Restated)
NET REVENUE		$	4,785,790			$	4,833,770
OPERATING EXPENSES:
Cost of revenues			3,705,027				3,687,116
Selling, general and administrative			1,846,370				1,416,252
Depreciation and amortization			43,212				5,764
Total operating expenses			5,594,610				5,109,132
INCOME (LOSS) FROM OPERATIONS			(808,821	)			(275,362	)
OTHER (EXPENSE) INCOME:
Interest expense, net			(10,387	)			(72,307	)
Gain (loss) on marketable securities			25				2,561
Officers’ life insurance			39,398				18,373
Equity in net (loss) income of
equity-method investee							(717	)
Derivative income (expense)			(1,816,101	)			355,816
Interest income			16,429
Other income			7,691				0
Total other (expense) income			(1,762,945	)			303,726
INCOME (LOSS) BEFORE INCOME TAXES			(2,571,766	)			28,364
INCOME TAX BENEFIT (EXPENSE)			342,962				118,510
NET INCOME (LOSS)			(2,228,804	)			146,874
PREFERRED STOCK DIVIDENDS			(321,218	)			(44,429	)
DEEMED DIVIDEND ON PREFERRED STOCK			0				(1,969,496	)
NET LOSS AVAILABLE TO COMMON		$	(2,550,022	)		$	(1,867,051	)
STOCKHOLDERS
Net loss per share:
Basic		$	(0.25	)		$	(0.23	)
Diluted		$	(0.25	)		$	(0.23	)
Weighted average number of shares:
Basic			10,345,796				7,967,992
Diluted			10,345,796				7,967,992
PREMIER ALLIANCE GROUP, INC.
STATEMENTS OF CASH FLOWS
THREE MONTHS ENDED MARCH 31, 2012 AND 2011
(UNAUDITED)
		2012				2011
		(Restated)				(Restated)
Cash flows from operating activities:
Net income (loss)		$	(2,228,804	)		$	146,874
Adjustments to reconcile net loss
to net cash provided by operating activities:
Depreciation and amortization			43,212				85,979
Increase in cash surrender value
of officers’ life insurance			(39,398	)			(18,373	)
(Income) expense from change in value of derivatives			1,816,101				(355,866	)
Deferred income taxes			(343,000	)			(31,950	)
Stock option / warrant compensation expense			163,170				59,328
Equity in loss(gain) of equity-method investee			58,842				717
Changes in operating assets and liabilities:
Increase in accounts receivable			(692,653	)			(24,092	)
Increase in marketable securities			(2,201	)			(2,562	)
Increase in costs and estimated earnings in excess of billings			(56,424	)			0
Decrease (Increase) in prepaid expenses			(5,966	)			25,979
Increase in deposits and other assets			(12,146	)			0
Increase in accounts payable and accrued expenses			152,364				165,934
Increase in billings in excess of costs and estimated earnings			302,224				0
Increase in income taxes receivable							(94,957	)
Increase in income taxes payable			(1,976	)			0
Net cash provided used in operating activities			(846,655	)			(42,989	)
Cash flows from investing activities:
Cash paid in acquisition							(60,000	)
Issuance of  notes receivable			(195,229	)			0
Deferred stock issuance costs			(192,940	)			0
Cash acquired in GHH acquisition			106,641				0
Purchases of property and equipment			(12,516	)			(3,767	)
Net cash used in investing activities			(294,044	)			(63,767	)
Cash flows from financing activities:
Issuance of Class C Preferred stock			0				4,215,065
Dividends paid			0				(44,429	)
Payments on convertible debentures			0				(35,000	)
Payments on long-term debt			(26,089	)			(2,815	)
Payments (proceeds) on line of credit			435,066				(339,000	)
Net cash provided by financing activities			408,977				3,793,821
Net increase (decrease) in cash			(731,722	)			3,687,065
Cash - beginning of period			3,051,407				404,588
Cash - end of period		$	2,319,685			$	4,091,653
Financial Statements for the Six Months Ended June 30, 2012 and 2011
PREMIER ALLIANCE GROUP, INC.
CONSOLIDATED BALANCE SHEETS
JUNE 30, 2012 AND DECEMBER 31, 2011
		(Unaudited)
		June 30,				December 31,
		2012				2011
		(Restated)				(Restated)
ASSETS
CURRENT ASSETS:
Cash		$	1,058,406			$	3,051,407
Accounts receivable			2,504,974				2,184,873
Marketable securities			30,855				30,854
Income tax receivable			113,102				113,102
Convertible notes receivable			--				834,814
Deferred issuance costs			--				196,032
Cost and estimated earnings in excess of  billings			601,882				--
Deferred tax asset			748,000				337,000
Prepaid expenses and other current assets			121,772				95,143
Total current assets			5,178,991				6,843,225
PROPERTY AND EQUIPMENT - at cost less
accumulated depreciation			504,499				79,768
OTHER ASSETS:
Goodwill			11,011,418				2,317,778
Intangible assets – net			672,298				274,179
Investment in equity-method investee			--				54,842
Investment in cost-method investee			100,000				100,000
Cash surrender value of officers’ life  Insurance			359,184				352,035
Deferred tax asset			458,000				196,000
Deposits and other assets			35,968				14,854
Total other assets			12,636,868				3,309,688
TOTAL ASSETS		$	18,320,358			$	10,232,681
		(Unaudited)			December 31,
		30-Jun
		2012			2011
		(Restated)			(Restated)
LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES:
Note payable to bank		$	1,356,966			$	743,000
Current portion of long-term debt			21,360				52,337
Accounts payable			1,541,482				742,046
Billings in excess of costs and estimated  earnings			32,051				--
Notes payable			52,971				--
Accrued expenses			1,251,228				924,499
Total current liabilities			4,256,058				2,461,882
NONCURRENT LIABILITIES:
Long term debt – net of current portion			150,581				10,281
Derivative liability			898,893				963,127
Deferred tax liability			171,000				29,000
Total noncurrent liabilities			1,220,474				1,002,408
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY:
Preferred stock, $.001 par value, 5,000,000 and 0
shares authorized at June 30, 2012 and December 31, 2011,
respectively, no shares issued or  outstanding
Class B convertible preferred stock, $.001			--
par value, 2,500,000 shares authorized,
1,160,000 shares issued and outstanding			1,160				1,160
Class C convertible preferred stock, $.001
par value, 2,500,000 shares authorized,
2,380,952 shares issued and outstanding			2,381				2,381
Common stock, $.001 par value, 90,000,000
and 45,000,000 shares authorized at June 30, 2012 and
December 31, 2011, respectively, 15,782,071 and
8,146,325 shares issued and outstanding			15,782				8,146
Additional paid-in capital			17,573,450				9,968,098
Accumulated deficit			(4,748,947	)			(3,211,394	)
Total stockholders’ equity			12,843,826				6,768,391
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY		$	18,320,358			$	10,232,681
PREMIER ALLIANCE GROUP, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS
THREE AND SIX MONTHS ENDED JUNE 30, 2012 AND 2011
(Unaudited)
		Three months				Three months			Six months			Six months
		Ended				Ended			Ended			Ended
		30-Jun-12				30-Jun-11			30-Jun-12			30-Jun-11
		(Restated)				(Restated)			(Restated)			(Restated)
NET REVENUE		$	5,494,238			$	4,213,681		$	10,280,028		$	9,047,451
OPERATING EXPENSES:
Cost of revenues			4,103,122				3,065,949			7,808,150			6,753,065
Selling, general & administrative			2,072,737				1,547,840			3,919,108			2,942,234
Depreciation and amortization			69,574				53,286			112,786			80,908
Total operating expenses			6,245,433				4,667,075			11,840,044			9,776,207
LOSS FROM OPERATIONS			(751,195	)			(453,394	)		(1,560,016	)		(728,756	)
OTHER INCOME (EXPENSE):
Interest expense, net			(17,048	)			(33,589	)		(27,435	)		(105,895	)
Loss on extinguishment of debentures			--				(80,316	)		--			(80,316	)
Officers’ life insurance			(32,249	)			(10,458	)		7,149			7,915
Equity in net (loss) income of			--				(2,884	)		--			(3,601	)
equity-method investee
Derivative (expense) income			1,880,335				(429,080	)		64,234			(73,264	)
Other income			9,627				954			33,772			3,514
Total other (expense) income			1,840,665				(555,373	)		77,720			(251,647	)
INCOME (LOSS)BEFORE INCOME TAXES			1,089,470				(1,008,767	)		(1,482,296	)		(980,403	)
INCOME TAX BENEFIT (EXPENSE)			(77,002	)			150,362			265,960			268,872
NET INCOME (LOSS)			1,012,468				(858,405	)		(1,216,336	)		(711,531	)
PREFERRED STOCK DIVIDENDS			--				--			(321,218	)		(44,429	)
DEEMED DIVIDEND ON PREFERRED STOCK			--				--			--			(1,969,496	)
NET INCOME (LOSS) AVAILABLE TO COMMON STOCKHOLDERS		$	1,012,468			$	(858,405	)	$	(1,537,554	)	$	(2,725,456	)
Net income (loss) income per share
Basic		$	0.06			$	(0.11	)	$	(0.12	)	$	(0.34	)
Diluted		$	0.03			$	(0.11	)	$	(0.12	)	$	(0.34	)
Weighted average number of shares
Basic			15,782,071				8,041,618			13,063,933			8,005,009
Diluted			39,019,055				8,041,618			13,063,933			8,005,009
PREMIER ALLIANCE GROUP, INC.
CONSOLIDATED STATEMENT OF CASH FLOWS
SIX MONTHS ENDED JUNE 30, 2012 AND 2011
(UNAUDITED)
		2012				2011
		(Restated)				(Restated)
Cash flows from operating activities:
Net loss		$	(1,216,336	)		$	(711,531	)
Adjustments to reconcile net loss
to net cash provided by operating activities:
Depreciation and amortization			112,786				173,823
Increase in cash surrender value of officers’ life insurance			(7,149	)			(7,915	)
Change in value of derivatives			(64,234	)			73,264
Loss on extinguishment			--				80,316
Deferred income taxes			(266,000	)			(92,000	)
Stock option / warrant compensation expense			246,994				235,431
Equity in loss of equity-method investee			58,842				3,601
Changes in operating assets and liabilities:
Increase in accounts receivable			(212,714	)			(67,850	)
Increase in marketable securities			(3	)			(1,106	)
Increase in costs and estimated earnings in excess of billings			(589,517	)			--
(Increase) decrease in prepaid expenses			1,426				(96,462	)
(Increase) decrease in deposits and other assets			(12,354	)			5,170
Increase (decrease) in accounts payable and accrued expenses			(47,763	)			268,882
Decrease in billings in excess of costs and estimated earnings			(255,247	)			--
Increase in income taxes receivable			--				(185,301	)
Net cash used in operating activities			(2,251,269	)			(321,678	)
Cash flows from investing activities:
Cash paid in acquisition			--				(60,000	)
Issuance of  notes receivable			(195,229	)			--
Deferred stock issuance costs			(192,890	)			--
Cash acquired in GHH acquisition			106,641				--
Purchases of property and equipment, net			(4,244	)			(15,818	)
Net cash used in investing activities			(285,722	)			(75,818	)
Cash flows from financing activities:
Issuance of Class C Preferred stock			--				4,215,065
Dividends paid			--				(44,429	)
Payments on convertible debentures			--				(52,500	)
Payments on long-term debt			(69,976	)			(5,657	)
(Payments) proceeds on line of credit			613,966				(144,000	)
Net cash provided by financing activities			543,990				3,968,479
Net increase (decrease) in cash			(1,993,001	)			3,570,983
Cash - beginning of period			3,051,407				404,588
Cash - end of period		$	1,058,406			$	3,975,571
Financial Statements for the Nine Months Ended September 30, 2012 and 2011
PREMIER ALLIANCE GROUP, INC.
CONSOLIDATED BALANCE SHEETS
SEPTEMBER 30, 2012 AND DECEMBER 31, 2011
(Unaudited)
		September 30,				December 31,
		2012				2011
ASSETS		(Restated)				(Restated)
CURRENT ASSETS:
Cash		$	340,398			$	3,051,407
Accounts receivable			2,822,312				2,184,873
Marketable securities			32,806				30,854
Income tax receivable			113,102				113,102
Convertible notes receivable			--				834,814
Deferred issuance costs			--				196,032
Cost and estimated earnings in excess of  billings			504,098				--
Deferred tax asset			916,000				337,000
Prepaid expenses and other current assets			169,298				95,143
Total current assets			4,898,014				6,843,225
PROPERTY AND EQUIPMENT - at cost less
accumulated depreciation			488,219				79,768
OTHER ASSETS:
Goodwill			11,011,418				2,317,778
Intangible assets – net			625,844				274,179
Investment in equity-method investee			--				54,842
Investment in cost-method investee			100,000				100,000
Cash surrender value of officers’ life  insurance			369,564				352,035
Deferred tax asset			458,000				196,000
Deposits and other assets			47,046				14,854
Total other assets			12,611,872				3,309,688
TOTAL ASSETS		$	17,998,105			$	10,232,681
		(Unaudited)			December 31,
		September 30,
		2012			2011
LIABILITIES AND STOCKHOLDERS' EQUITY		(Restated)			(Restated)
CURRENT LIABILITIES:
Note payable to bank		$	1,265,782			$	743,000
Current portion of long-term debt			21,360				52,337
Accounts payable			1,820,560				742,046
Billings in excess of costs and estimated  earnings			91,798				--
Notes payable			51,224				--
Accrued expenses			975,401				924,499
Total current liabilities			4,226,125				2,461,882
NONCURRENT LIABILITIES:
Long term debt – net of current portion			119,352				10,281
Derivative liability			1,054,355				963,127
Deferred tax liability			87,000				29,000
Total noncurrent liabilities			1,260,707				1,002,408
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY:
Preferred stock, $.001 par value, 5,000,000 and 0 shares			--				--
authorized at September 30, 2012 and December
31, 2011,  respectively, no shares issued or outstanding
Class B convertible preferred stock, $.001
par value, 2,500,000 shares authorized,
1,160,000 shares issued and outstanding			1,160				1,160
Class C convertible preferred stock, $.001
par value, 2,500,000 shares authorized,
2,380,952 shares issued and outstanding			2,381				2,381
Common stock, $.001 par value, 90,000,000
and 45,000,000 shares authorized at September 30, 2012
and December 31, 2011, respectively, 15,782,071 and
8,146,325 shares issued and outstanding			15,782				8,146
Additional paid-in capital			17,702,064				9,968,098
Accumulated deficit			(5,210,114	)			(3,211,394	)
Total stockholders’ equity			12,511,273				6,768,391
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY		$	17,998,105			$	10,232,681
PREMIER ALLIANCE GROUP, INC.
STATEMENTS OF OPERATIONS
THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2012 AND 2011
(Unaudited)
		Three months				Three months			Nine months			Nine months
		ended				ended			ended			ended
		30-Sep-12				30-Sep-11			30-Sep-12			30-Sep-11
		(Restated)				(Restated)			(Restated)			(Restated)
NET REVENUE		$	4,823,023			$	4,604,396		$	15,103,051		$	13,651,847
OPERATING EXPENSES:
Cost of revenues			3,523,204				3,361,179			11,331,354			10,114,244
Selling, general and administrative			1,762,622				1,455,955			5,681,730			4,398,189
Depreciation and amortization			65,447				41,195			178,233			122,103
Total operating expenses			5,351,273				4,858,329			17,191,317			14,634,536
LOSS FROM OPERATIONS			(528,250	)			(253,933	)		(2,088,266	)		(982,689	)
OTHER (EXPENSE) INCOME:
Interest expense, net			(37,740	)			(50,470	)		(65,175	)		(156,365	)
Loss on extinguishment			--				--			--			(80,316	)
Officers’ life insurance			10,380				(89,844	)		17,529			(81,929	)
Derivative (expense)			(155,462	)			(492,067	)		( 91,228	)		(565,331	)
Other (expense) income			(2,095	)			(2,704	)		31,677			(2,791	)
Total other (expense)income			(184,917	)			(635,085	)		(107,197	)		(886,732	)
LOSS BEFORE INCOME TAXES			(713,167	)			(889,018	)		(2,195,463	)		(1,869,421	)
INCOME TAX BENEFIT			252,000				117,427			517,960			386,299
NET LOSS			(461,167	)			(771,591	)		(1,677,503	)		(1,483,122	)
PREFERRED STOCK DIVIDENDS			-				-			(321,218	)		(44,429	)
DEEMED DIVIDEND ON PREFERRED STOCK			-				-			-			(1,969,496	)
NET (LOSS) AVAILABLE TO COMMON
STOCKHOLDERS		$	(461,167	)			(771,591	)	$	(1,998,721	)	$	(3,497,047	)
Net (loss) per share
Basic		$	(0.03	)		$	(0.10	)	$	(0.14	)	$	(0.44	)
Diluted		$	(0.03	)		$	(0.10	)	$	(0.14	)	$	(0.44	)
Weighted average number of shares
Basic			15,782,071				8,105,311			14,027,789			8,038,810
Diluted			15,782,071				8,105,311			14,027,789			8,038,810
PREMIER ALLIANCE GROUP, INC.
STATEMENTS OF CASH FLOWS
NINE MONTHS ENDED SEPTEMBER 30, 2012 AND 2011
(Unaudited)
		2012				2011
		(Restated)				(Restated)
Cash flows from operating activities:
Net loss		$	(1,677,503	)		$	(1,483,122	)
Adjustments to reconcile net loss to
net cash used in operating activities:
Depreciation and amortization			178,233				122,103
Amortization of debt discount			--				137,248
Decrease (increase) of cash surrender value
of officers’ life insurance			(17,529	)			81,929
Loss from change in value of derivatives			91,228				565,331
Loss on extinguishment							80,316
Increase in deferred income taxes			(517,960	)			(131,000	)
Stock option / warrant compensation expense			375,608				260,701
Equity in (gain) loss of equity-method investee			58,842				(189	)
Changes in operating assets and liabilities:
Increase in accounts receivable			(530,052	)			(142,654	)
(Increase) decrease in marketable securities			(1,953	)			1,444
Increase in costs and estimated earnings in			(491,733	)			--
excess of billings
Increase in prepaid expenses			(46,100	)			(72,354	)
(Increase) decrease in deposits and other			(23,432	)			9,170
assets
Increase (decrease)in accounts payable and			(44,515	)			641,899
accrued expenses
Decrease in billings in excess of costs and			(195,500	)			--
estimated earnings
(Increase) in income taxes receivable			--				(266,425	)
Net used in operating activities			(2,842,366	)			(195,603	)
Cash flows from investing activities:
Cash paid in acquisitions			--				(60,000	)
Issuance of notes receivable			(195,229	)			--
Deferred stock issuance costs			(192,890	)			--
Cash acquired in GHH acquisition			106,641				--
Purchases of property and equipment, net			(6,994	)			(15,818	)
Net cash used in investing activities			(288,472	)			(75,818	)
Cash flows from financing activities:
Issuance of Class C Preferred stock			--				4,215,065
Dividends paid			--				(44,429	)
Payments on convertible debentures			--				(70,000	)
Net payments on long-term debt			(102,953	)			(165,730	)
Net (payments)/proceeds from line of credit			522,782				(86,000	)
Net cash provided by financing activities			419,829				3,848,906
Net (decrease) increase in cash			(2,711,009	)			3,577,485
Cash - beginning of period			3,051,407				404,588
Cash - end of period		$	340,398			$	3,982,073
		Three Months Ended March 31, 2012							Year Ended December 31, 2011
		As Reported				As Restated			As Reported			As Restated
Balance Sheet:
Deferred income tax		$	1,510,000			$	605,000		$	407,000		$	196,000
Total Other Assets			13,769,169				12,864,169			3,520,688			3,309,688
Total Assets			20,529,008				19,624,008			10,443,681			10,232,681
Derivative Liability			2,356,769				2,779,228			552,919			963,127
Total noncurrent liabilities			2,596,388				3,018,847			592,200			1,002,408
Additional paid-in capital			18,667,526				17,489,626			10,574,998			9,968,098
Accumulated deficit			(5,611,856	)			(5,761,415	)		(3,197,086	)		(3,211,394	)
Total Stockholders’ equity			13,074,993				11,747,534			7,389,599			6,768,391
Total Liabilities & Stockholders’ equity		$	20,529,993			$	19,624,008		$	10,443,681		$	10,232,681
									Three Months Ended March 31, 2012
Statement of Operations:
Derivative income (expense)									$	(1,803,850	)	$	(1,816,101	)
Total other income (expense)										(1,750,694	)		(1,762,945	)
Income (loss) before income taxes										(2,559,515	)		(2,571,766	)
Income tax benefit (expense)										465,962			342,962
Net Income (Loss)										(2,093,553	)		(2,228,804	)
Net income (loss) available for common stockholders									$	(2,414,771	)	$	(2,550,022	)
Net loss per share basic and diluted										(0.23	)		(0.25	)
Statement of Cash Flows:
Net income (loss)									$	(2,093,553	)	$	(2,228,204	)
(Income) expense from change in value of derivatives										1,803,850			1,816,101
Deferred income taxes										(466,000	)		(343,000	)
For the three and six months ended June 30, 2012 (unaudited)
		Six Months Ended June 30, 2012							Year Ended December 31, 2011
		As Reported				As Restated			As Reported			As Restated
Balance Sheet:
Deferred income tax		$	740,000			$	458,000		$	407,000		$	196,000
Total Other Assets			12,918,868				12,636,868			3,520,688			3,309,688
Total Assets			18,602,358				18,320,358			10,443,681			10,232,681
Derivative Liability			737,631				898,893			552,919			963,127
Total noncurrent liabilities			1,059,212				1,220,474			592,200			1,002,408
Additional paid-in capital			18,251,350				17,573,450			10,574,998			9,968,098
Accumulated deficit			(4,983,585	)			(4,748,947	)		(3,197,086	)		(3,211,394	)
Total Stockholders’ equity			13,287,088				12,843,826			7,389,599			6,768,391
Total Liabilities & Stockholders’ equity		$	18,602,358			$	18,320,358		$	10,443,681		$	10,232,681
		Three Months Ended June 30, 2012							Six Months Ended June 30, 2012
Statement of Operations:
Derivative income (expense)		$	1,619,138			$	1,880,335		$	(184,712	)	$	64,234
Total other income (expense)			1,579,468				1,840,665			(171,226	)		77,720
Income (loss) before income taxes			828,273				1,089,470			(1,731,242	)		(1,482,296	)
Income tax benefit (expense)			(200,002	)			(77,002	)
Net Income (Loss)			628,271				1,012,468			(1,465,282	)		(1,216,336	)
Net income (loss) available for common stockholders		$	628,271			$	1,012,468		$	(1,786,500	)	$	(1,537,554	)
Net loss per share basic			(0.04	)			(0.06	)		(0.14	)		(0.12	)
Net loss per share diluted			(0.02	)			(0.03	)		(0.14	)		(0.12	)
Statement of Cash Flows:
Net income (loss)									$	(1,465,282	)	$	(1,216,336	)
(Income) expense from change in value of derivatives										(184,712	)		(64,234	)
For the three and nine months ended September 30, 2012 (unaudited)
		Nine Months Ended September 30, 2012							Year Ended December 31, 2011
		As Reported				As Restated			As Reported			As Restated
Balance Sheet:
Deferred income tax		$	866,000			$	458,000		$	407,000		$	196,000
Total Other Assets			13,019,872				12,611,872			3,520,688			3,309,688
Total Assets			18,406,105				17,998,105			10,443,681			10,232,681
Derivative Liability			1,047,739				1,054,355			552,919			963,127
Total noncurrent liabilities			1,254,091				1,260,707			592,200			1,002,408
Additional paid-in capital			18,379,964				17,702,064			10,574,998			9,968,098
Accumulated deficit			(5,473,398	)			(5,210,114	)		(3,197,086	)		(3,211,394	)
Total Stockholders’ equity			12,925,889				12,511,273			7,389,599			6,768,391
Total Liabilities & Stockholders’ equity		$	18,406,105			$	17,998,105		$	10,443,681		$	10,232,681
		Three Months Ended September 30, 2012							Nine Months Ended September 30, 2012
Statement of Operations:
Derivative income (expense)		$	(310,108	)		$	(155,462	)	$	(494,820	)	$	91,228
Total other income (expense)			(339,563	)			(184,917	)		(510,879	)		(107,197	)
Income (loss) before income taxes			(867,813	)			(713,167	)		(2,599,055	)		(2,195,463	)
Income tax benefit (expense)			378,000				252,000			643,960			517,960
Net Income (Loss)			(489,813	)			(461,167	)		(1,955,095	)		(1,677,503	)
Net income (loss) available for common stockholders		$	(489,813	)		$	(461,167	)	$	(2,276,313	)	$	(1,998,721	)
Net loss per share basic										(0.16	)		(0.14	)
Net loss per share diluted										(0.16	)		(0.14	)
Statement of Cash Flows:
Net income (loss)									$	(1,955,095	)	$	(1,677,503	)
(Income) expense from change in value of derivatives										494,820			91,228
Deferred Income Taxes										(643,960	)		(517,960	)
For the three months ended March 31, 2011 (unaudited)
		Three Months Ended March 31, 2011							Year Ended December 31, 2010
		As Reported				As Restated			As Reported			As Restated
Balance Sheet:
Deferred income tax		$	698,000			$	1,000		(1)
Total Other Assets			4,845,172				4,148,172
Total Assets			11,544,408				10,847,408
Derivative Liability			1,811,876				2,145,247		$	71,650		$	297,628
Total noncurrent liabilities			1,964,238				2,297,609		(1)	212,827			465,805
Additional paid-in capital			10,836,685				9,658,785			5,888,399			5,608,753
Accumulated deficit			(3,271,804	)			(3,124,275	)		(1,283,893	)		(1,257,225	)
Total Stockholders’ equity			7,576,430				6,546,059			4,613,674			4,360,696
Total Liabilities & Stockholders’ equity		$	11,544,408			$	10,847,408
(1) The deferred tax asset related to the derivative liability being removed was netted against the long term tax liability at December 31, 2010
									Three Months Ended March 31, 2011
Statement of Operations:
Derivative income (expense)									$	291,051		$	355,816
Total other income (expense)										238,961			303,726
Income (loss) before income taxes										(36,401	)		28,364
Income tax benefit (expense)										6,510			118,510
Net Income (Loss)										(29,891	)		146,874
Deemed dividend on Preferred Stock										(1,913,592	)		(1,969,496	)
Net income (loss) available for common stockholders									$	(1,987,912	)	$	(1,867,051	)
Net loss per share basic and diluted										(0.25	)		(0.23	)
Statement of Cash Flows:
Net income (loss)									$	(29,891	)	$	146,874
(income) expense from change in value of derivatives										(291,051	)		(355,866	)
Deferred Income Taxes										80,000			(31,950	)
For the three and six months ended June 30, 2011 (unaudited)
		Six Months Ended June 30, 2011							Year Ended December 31, 2010
		As Reported				As Restated			As Reported			As Restated
Balance Sheet:
Deferred income tax		$	820,000			$	1,000		(1)
Total Other Assets			4,901,685				4,082,685
Total Assets			11,756,666				10,937,666
Derivative Liability			2,129,702				2,574,327		$	71,650		$	297,628
Total noncurrent liabilities			2,230,221				2,674,846		(1)	212,827			465,805
Additional paid-in capital			11,100,163				9,922,263			5,888,399			5,608,753
Accumulated deficit			(3,896,955	)			(3,982,680	)		(1,283,893	)		(1,257,225	)
Total Stockholders’ equity			7,214,882				5,951,257			4,613,674			4,360,696
Total Liabilities & Stockholders’ equity		$	11,756,666			$	10,937,666
(1) The deferred tax asset related to the derivative liability being removed was netted against the long term tax liability at December 31, 2010
		Three Months Ended June 30, 2011							Six Months Ended June 30, 2011
Statement of Operations:
Derivative income (expense)		$	(317,826	)		$	(429,080	)	$	(26,775	)	$	73,264
Total other income (expense)			(444,119	)			(555,373	)		(205,158	)		(251,647	)
Income (loss) before income taxes			(897,513	)			(1,008,767	)		(933,914	)		(980,403	)
Income tax benefit (expense)			222,362				150,362			278,872			268,872
Net Income (Loss)			(625,151	)			(858,405	)		(655,042	)		(711,531	)
Deemed Dividend on Preferred Stock										(1,913,592	)		(1,969,496	)
Net income (loss) available for common stockholders		$	(625,151	)		$	(858,405	)	$	(2,613,063	)	$	(2,725,456	)
Net loss per share basic			(0.08	)			(0.11	)		(0.33	)		(0.34	)
Net loss per share diluted			(0.08	)			(0.11	)		(0.33	)		(0.34	)
Statement of Cash Flows:
Net income (loss)									$	(655,042	)	$	(711,531	)
Expense from change in value of derivatives										26,775			73,264
Deferred Income Taxes										(102,000	)		(92,000	)
For the three and nine months ended September 30, 2011 (unaudited)
		Nine Months Ended September 30, 2011							Year Ended December 31, 2010
		As Reported				As Restated			As Reported			As Restated
Balance Sheet:
Deferred income tax		$	941,000			$	2,000		(1)
Total Other Assets			4,897,612				3,958,612
Total Assets			11,888,189				10,949,189
Derivative Liability			2,443,297				3,066,394		$	71,650		$	297,628
Total noncurrent liabilities			2,508,944				3,132,041		(1)	212,827			465,805
Additional paid-in capital			11,125,420				9,947,520			5,888,399			5,608,753
Accumulated deficit			(4,370,074	)			(4,754,271	)		(1,283,893	)		(1,257,225	)
Total Stockholders’ equity			6,767,033				5,204,936			4,613,674			4,360,696
Total Liabilities & Stockholders’ equity		$	11,888,189			$	10,949,189
(1) The deferred tax asset related to the derivative liability being removed was netted against the long term tax liability at December 31, 2010
		Three Months Ended September 30, 2011							Nine Months Ended September 30, 2011
Statement of Operations:
Derivative income (expense)		$	(313,595	)		$	(492,067	)	$	(340,370	)	$	(565,331	)
Total other income (expense)			(456,613	)			(635,085	)		(661,771	)		(886,732	)
Income (loss) before income taxes			(710,546	)			(889,018	)		(1,644,460	)		(1,869,421	)
Income tax benefit (expense)			237,427				117,427			516,299			386,299
Net Income (Loss)			(473,119	)			(771,591	)		(1,128,161	)		(1,483,122	)
Deemed dividend on preferred stock										(1,913,592	)		(1,969,496	)
Net income (loss) available for common stockholders		$	(473,119	)		$	(771,591	)	$	(3,086,182	)	$	(3,497,047	)
Net loss per share basic			(0.06	)			(0.10	)		(0.38	)		(0.44	)
Net loss per share diluted			(0.06	)			(0.10	)		(0.38	)		(0.44	)
Statement of Cash Flows:
Net income (loss)									$	(1,128,161	)	$	(1,483,122	)
(income) expense from change in value of derivatives										340,370			565,331
Deferred Income Taxes										(261,000	)		(131,000	)

Organization_and_Business_Deta

Organization and Business (Details) (USD $)	12 Months Ended		12 Months Ended										12 Months Ended		12 Months Ended					0 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2011	Dec. 31, 2012	Feb. 10, 2013	Feb. 10, 2012	Jan. 02, 2011	Dec. 31, 2010	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Jan. 23, 2013	Feb. 10, 2013	Dec. 31, 2012	Feb. 22, 2013
			Minimum [Member]	Maximum [Member]	Trademarks [Member]	Customer Relationships [Member]	Acquiree Entity [Member]	Acquiree Entity [Member]	Acquiree Entity [Member]	Acquiree Entity [Member]	Acquiree Entity [Member]	Acquiree Entity [Member]	Acquiree Entity One [Member]	Acquiree Entity One [Member]	EPLLC [Member]	EPLLC [Member]	EPLLC [Member]	Ecological, LLC [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]
												Customer Relationships [Member]		Energy and Sustainability Solutions [Member]		Customer Relationships [Member]	Trade Names [Member]	Energy and Sustainability Solutions [Member]		Acquiree Entity [Member]	Acquiree Entity [Member]	Acquiree Entity [Member]
Business Acquisition [Line Items]
Number of wholly owned subsidiaries by GHH	5
Cost of acquired entity, cash									$30,000	$60,000	$90,000				$3,000,000							$40,805
Cost of acquired entity, equity interest (in shares)	7,114,770						164,384						7,114,482		6,381,059
Business acquisition, price per share (in dollars per share)	$0.90								$1		$1
Maturity period of stock option							10 years
Period of issue of stock options							2 years
Cash paid to acquire ("ERMS")									30,000	60,000	90,000				3,000,000							40,805
Stock option issued to acquire ("ERMS") (in shares)							82,192		82,192
Revenue to be earned by acquired entity to receive additional consideration							2,000,000
Gross profit (in hundredths)							30.00%													30.00%
Business acquisition contingent consideration stock options issuable (in shares)							82,192
Contingent payout in cash							40,805	30,000
Business acquisition, amount for execution of non-competition agreements							20,000
Business acquisition, stock options value							11,959
Business acquisitions, risk free interest rate of stock options (in hundredths)							3.36%
Business acquisitions, estimated volatility rate of stock options (in hundredths)							28.70%
Business acquisitions, dividend rate							0.00%
Business acquisition expected useful life of customer relationship intangible asset							4 years
Revenue To Be Earned By Acquired Entity To Receive Additional Consideration Amendment							2,000,000
Business acquisition, liability removed including accrued interest, to other income							40,805
Payments of contingent consideration																					40,805
Number of operating segments	2												2
Percentage of fully diluted common stock (in hundredths)													40.00%
Number of shares that would be delivered to controlling shareholders (in shares)													1,331,188
Interest owned by GHH stockholders after issuance of escrow shares (in hundredths)													17.10%
Revenue target as per condition													12,000,000
Total consideration less loan outstanding made by entity													6,403,293
Deferred finance costs associated with issuance of stock													323,963						8,275
Referral fee paid to registered investment advisor in stock													120,639		120,000
Referral fee paid to registered investment advisor in cash													64,960		120,000
Referral fee charged to selling, general and administrative	240,000
Consideration													7,433,700		6,849,605
Assets acquired [Abstract]
Current assets													254,438		253,344
Property and equipment													452,466		66,776
Lease deposit															29,530
Intangible assets												112,400	478,925		576,559	526,559	50,000
Deposits and other assets													12,760
Goodwill													9,150,792		6,063,119
Total assets acquired													10,349,381		6,989,328
Liabilities assumed [Abstract]
Accounts payable													995,933
Accrued expenses													177,137
Billings in excess of costs and estimated earnings													287,298		14,629
Current notes payable													28,689
Long term debt													176,697
Long term notes payable													26,520
Secured note payable													1,030,407
Deferred income taxes													193,000
Employee flexible spending account															6,971
Payroll liabilities															56,721
Deferred rent															61,402
Total liabilities assumed													2,915,681		139,723
Net assets acquired													7,433,700		6,849,605
Deferred tax asset relating to future utilization of net operating losses													458,000		164,910
Initial purchase price allocation goodwill													8,692,792
Impairment write-down of goodwill													4,378,182
Goodwill	13,153,497	2,317,778											4,772,610	4,772,610				6,063,119
Cash required to be maintained															1,000,000
Amount of Stock Consideration issued															3,956,256
Common stock price per share based on the number of days of average closing price of common stock															5 days
VWAP (in dollars per share)															$0.62
Closing price at year end (in dollars per share)															$0.76
Period shares to be delivered															10 days
Legal fees															$37,324
Finite-Lived Intangible Asset, Useful Life			2 years	8 years	7 years	5 years										5 years	7 years

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2008
Property, Plant and Equipment [Line Items]
Trade accounts payable	$184,889	$204,162
FDIC Insured Limit	250,000
Allowance for doubtful accounts	83,325	14,445
Deferred Costs	0	196,032
Equipment under capital leases	35,469	35,469
Accumulated depreciation of capital leases	15,370	8,276
Non-cash goodwill impairment charge			1,179,464
Tax benefit			27,000
Impairment of tax deductible goodwill			72,000
Goodwill	13,153,497	2,317,778
Goodwill acquired	6,063,119
Net of accumulated impairment	6,133,943	1,755,761
Intangible assets gross	1,618,400	482,841
Accumulated amortization of intangible assets	462,451	208,661
Amortization expense on intangible assets	173,714	138,871
2013	275,168
2014	261,417
2015	230,646
2016	189,945
2017	164,311
Total expected amortization expense	1,121,487
Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of property and equipment	7
Useful life of intangible assets	8 years
Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of property and equipment	3
Useful life of intangible assets	2 years
Trademarks [Member]
Property, Plant and Equipment [Line Items]
Useful life of intangible assets		7 years
Customer Relationships [Member]
Property, Plant and Equipment [Line Items]
Customer relationship intangible impairment write-down		$139,059
Useful life of intangible assets		5 years
Customer Relationships [Member] | EPLLC [Member]
Property, Plant and Equipment [Line Items]
Useful life of intangible assets	5 years
Trade Names [Member] | EPLLC [Member]
Property, Plant and Equipment [Line Items]
Useful life of intangible assets	7 years

Property_and_Equipment_Details

Property and Equipment (Details) (USD $)	12 Months Ended
	Dec. 31, 2012		Dec. 31, 2011
Principal categories and estimated useful life of property and equipment [Abstract]
Property and equipment, gross	$1,073,062		$471,275
Less: accumulated depreciation	-532,492		-391,507
Property and equipment, net	540,570		79,768
Furniture and Fixtures [Member]
Principal categories and estimated useful life of property and equipment [Abstract]
Property and equipment, gross	140,165		67,923
Property and equipment, Estimated Useful Lives	7 years
Vehicles [Member]
Principal categories and estimated useful life of property and equipment [Abstract]
Property and equipment, gross	27,300		0
Property and equipment, Estimated Useful Lives	5 years
Computer Software [Member]
Principal categories and estimated useful life of property and equipment [Abstract]
Property and equipment, gross	30,133		17,100
Property and equipment, Estimated Useful Lives	3 years
Office Equipment [Member]
Principal categories and estimated useful life of property and equipment [Abstract]
Property and equipment, gross	453,485		386,252
Property and equipment, Estimated Useful Lives	5 years
Land [Member]
Principal categories and estimated useful life of property and equipment [Abstract]
Property and equipment, gross	302,250		0
Leasehold Improvements [Member]
Principal categories and estimated useful life of property and equipment [Abstract]
Property and equipment, gross	$119,729	[1]	$0	[1]
[1]	The lesser of useful life or the minimum lease term.

Marketable_Securities_Classifi2

Marketable Securities Classified as Trading Securities (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Investments, Debt and Equity Securities [Abstract]
Cost	$42,504	$42,504
Fair Market Value	31,107	30,854
Holding Gain (Loss)	$250	($11,650)

Secured_Convertible_Promissory1

Secured Convertible Promissory Notes (Details) (USD $)

21-May-10

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2011

Nov. 16, 2011

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Acquiree Entity One [Member]

Acquiree Entity One [Member]

Promissory Note One [Member]

Promissory Note Two [Member]

Promissory Note Two [Member]

Promissory Note Three [Member]

Promissory Note Three [Member]

Dell Commercial Credit [Member]

Dell Financial Service [Member]

First Citizens [Member]

Capital Lease Obligations [Member]

Acquiree Entity One [Member]

Acquiree Entity One [Member]

Acquiree Entity One [Member]

Acquiree Entity One [Member]

Maximum [Member]

Acquiree Entity One [Member]

Debt Instrument [Line Items]

Number of secured convertible promissory notes

3

Accrued interest percentage (in hundredths)

8.00%

16.99%

18.00%

6.25%

4.00%

Percentage rate at which the notes can be converted into shares of common stock (in hundredths)

70.00%

Number of trading days for weighted average price prior to the conversion notice date is given

20 days

Bridge Loan

$500,000

Maturity date of promissory note

30-Apr-12

18-Jul-12

18-Jul-12

Accrued interest

6,575

1,347

Maximum amount of note

350,000

300,000

140,000

Amount outstanding

186,182

Notes receivables after amendment

200,000

Advance on promissory note

$15,000

Investment_in_EquityMethod_Inv1

Investment in Equity-Method Investee (Details) (Investee 1 [Member], USD $)	12 Months Ended
	Dec. 31, 2011	Jan. 31, 2007	Dec. 31, 2004
Investee 1 [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment amount			$250,000
Equity method investment, ownership percentage (in hundredths)		35.00%	33.00%
Net realizable value of the investment	54,842
Equity in loss of equity-method investee	($122,698)

Investment_in_Limited_Liabilit1

Investment in Limited Liability Company (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Investments, All Other Investments [Abstract]
Percentage of ownership of cost method investment in office buildings leased by the entity (in hundredths)	33.00%
Percentage of ownership interest in a limited liability (in hundredths)	3.00%
Carrying value	$100,000
Income from cost method investment	$2,400	$4,800

Goodwill_Impairment_Details

Goodwill Impairment (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$13,153,497	$2,317,778
Accumulated impairment of goodwill	6,133,943	1,755,761
Loan to GHH	1,030,000
Cost of acquired entity, equity interest (in shares)	7,114,770
Business acquisition, price per share (in dollars per share)	$0.90
Liabilities in excess of assets at date of acquisition	$1,259,000

Accrued_Expenses_Details

Accrued Expenses (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2011
Summary of accrued expenses [Abstract]
Accrued payroll	$549,287	$569,862
Accrued vacation	152,142	152,988
Deferred revenue	97,597	113,334
Other accrued liabilities	436,233	88,315
Accrued expenses	$1,235,259	$924,499

Notes_Payable_Details

Notes Payable (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2010	Dec. 31, 2011
Debt Disclosure [Abstract]
Line of credit facility, maximum borrowing capacity	$1,500,000	$1,500,000	$1,500,000
Number of executives personal guarantees on line of credit facility		3
Debt instrument basis spread (in hundredths)		2.75%
Minimum interest rate (in hundredths)		4.00%
Maximum interest rate (in hundredths)		25.00%
Interest rate (in hundredths)	4.00%
Note payable	1,094,263		743,000
Maturity date of line of credit	19-Jan-13
Deferred loan cost incurred	$8,275
Borrowing base specified as a percentage of eligible receivable (in hundredths)	75.00%

LongTerm_Debt_Details

Long-Term Debt (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Debt and Capital Lease Obligations [Abstract]
Long term debt including capital lease obligation	$175,785	$62,618
Current portion	-175,785	-52,337
Long-term portion	0	10,281
Dell Financial Service [Member]
Debt and Capital Lease Obligations [Abstract]
Long term debt including capital lease obligation	3,874
Amount of installment	166.31
Interest rate (in hundredths)	18.00%
Number of monthly installments	50
First Citizens [Member]
Debt and Capital Lease Obligations [Abstract]
Long term debt including capital lease obligation	116,056
Amount of installment	1,259
Interest rate (in hundredths)	6.25%
Capital Lease Obligations [Member]
Debt and Capital Lease Obligations [Abstract]
Long term debt including capital lease obligation	10,281	22,177
Amount of installment	1,047
Interest rate (in hundredths)	4.00%
Number of monthly installments	36
Property secured as collateral	35,469
Dell Commercial Credit [Member]
Debt and Capital Lease Obligations [Abstract]
Long term debt including capital lease obligation	4,769
Amount of installment	160
Interest rate (in hundredths)	16.99%
Notes Payable Three [Member]
Debt and Capital Lease Obligations [Abstract]
Long term debt including capital lease obligation	$40,805	$40,441

Stockholders_Equity_Details

Stockholders' Equity (Details) (USD $)	0 Months Ended			1 Months Ended	12 Months Ended										12 Months Ended							12 Months Ended		0 Months Ended	12 Months Ended				12 Months Ended		12 Months Ended								0 Months Ended		3 Months Ended	0 Months Ended				12 Months Ended				0 Months Ended					1 Months Ended	12 Months Ended	0 Months Ended		12 Months Ended	0 Months Ended					0 Months Ended				0 Months Ended	1 Months Ended	0 Months Ended	1 Months Ended	0 Months Ended		0 Months Ended					0 Months Ended					12 Months Ended	0 Months Ended			0 Months Ended		3 Months Ended		12 Months Ended	0 Months Ended												0 Months Ended				1 Months Ended	0 Months Ended	12 Months Ended			0 Months Ended				1 Months Ended		0 Months Ended		1 Months Ended		0 Months Ended			12 Months Ended		0 Months Ended	1 Months Ended	0 Months Ended			12 Months Ended		1 Months Ended	12 Months Ended
	Dec. 26, 2012	Jul. 07, 2011	Mar. 03, 2011	Oct. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Nov. 16, 2012	26-May-11	4-May-11	Apr. 07, 2011	21-May-10	31-May-08	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Jul. 02, 2012	Dec. 31, 2011	Dec. 31, 2012	Jun. 30, 2012	Nov. 16, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2011	Dec. 31, 2011	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 26, 2012	Nov. 16, 2012	Dec. 31, 2012	26-May-11	4-May-11	Apr. 07, 2011	21-May-10	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Nov. 30, 2011	Dec. 31, 2012	Mar. 14, 2012	Mar. 12, 2012	Mar. 05, 2012	Nov. 15, 2012	Nov. 30, 2012	Dec. 31, 2012	Feb. 10, 2012	Jan. 02, 2011	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Mar. 03, 2011	Aug. 14, 2012	Nov. 16, 2012	Nov. 30, 2012	Dec. 31, 2012	Dec. 31, 2012	Aug. 14, 2012	Mar. 31, 2012	Aug. 14, 2012	Mar. 31, 2012	Aug. 14, 2012	Aug. 14, 2012	Jul. 18, 2012	Mar. 21, 2012	Sep. 16, 2011	Jul. 18, 2012	Mar. 21, 2012	Jul. 10, 2012	Jul. 10, 2012	4-May-12	Mar. 03, 2012	Mar. 03, 2011	Jun. 30, 2012	4-May-12	Mar. 21, 2012	Mar. 21, 2012	Mar. 21, 2012	Mar. 21, 2012	Jun. 30, 2012	Oct. 02, 2012	Dec. 31, 2012	Mar. 21, 2012	Mar. 14, 2012	Mar. 14, 2012	Dec. 30, 2011	Oct. 24, 2011	Oct. 24, 2011	Jun. 10, 2011	Jun. 01, 2011	2-May-11	Jun. 01, 2011	Mar. 03, 2011	Jun. 01, 2011	Mar. 03, 2011	Mar. 03, 2011	Mar. 21, 2012	Mar. 14, 2012	Jan. 31, 2011	Dec. 31, 2010	Jun. 30, 2012	Dec. 31, 2011	Jan. 25, 2013	Feb. 26, 2013	Jan. 25, 2013	Dec. 26, 2012	Nov. 16, 2012	Oct. 31, 2012	Feb. 22, 2013	Dec. 26, 2012	Jan. 25, 2013	Feb. 28, 2013	Feb. 26, 2013	Feb. 06, 2012	Mar. 03, 2011	Mar. 01, 2011	Dec. 31, 2012	Dec. 31, 2011	Mar. 03, 2011	Feb. 28, 2013	Feb. 06, 2012	Dec. 19, 2011	Apr. 14, 2010	Dec. 31, 2012	Dec. 31, 2010	Feb. 28, 2013	Dec. 31, 2012	Mar. 05, 2012
												Two Thousand Eight Stock Incentive Plan [Member]	Two Thousand Eight Stock Incentive Plan [Member]	Two Thousand Eight Stock Incentive Plan [Member]	Stock Options [Member]	Stock Options [Member]	Stock Options [Member]	Stock Options [Member]	Stock Options [Member]	Stock Options [Member]	Stock Options [Member]	Stock Options [Member]	Stock Options [Member]	Warrants [Member]	Warrants [Member]	Warrants [Member]	Warrants [Member]	Warrants [Member]	Warrants [Member]	Warrants [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Class C Preferred Stock [Member]	Class C Preferred Stock [Member]	Series D Redeemable Convertible Preferred Stock [Member]	Series D Redeemable Convertible Preferred Stock [Member]	Class B Preferred Stock [Member]	Class B Preferred Stock [Member]	Seven Percent Redeemable Convertible Promissory Notes [Member]	Seven Percent Redeemable Convertible Promissory Notes [Member]	Seven Percent Redeemable Convertible Promissory Notes [Member]	Convertible Debenture [Member]	Convertible Debenture [Member]	Convertible Debenture [Member]	Convertible Debenture [Member]	Convertible Debenture [Member]	Convertible Debenture [Member]	Convertible Debenture [Member]	Convertible Debenture [Member]	Ecological, LLC [Member]	Acquiree Entity One [Member]	Acquiree Entity One [Member]	Acquiree Entity One [Member]	Acquiree Entity One [Member]	Acquiree Entity One [Member]	Acquiree Entity One [Member]	Acquiree Entity [Member]	Acquiree Entity [Member]	EPLLC [Member]	Officer [Member]	A Key Employee [Member]	Centurion Holdings, LLC. [Member]	Placement Agent [Member]	Placement Agent [Member]	Placement Agent [Member]	New Key Member of Management [Member]	New Key Member of Management [Member]	New Key Member of Management [Member]	Director One [Member]	Director One [Member]	Director One [Member]	Director One [Member]	Additional New Member of Board of Directors [Member]	Additional New Member of Board of Directors [Member]	New Member of Board of Directors [Member]	New Member of Board of Directors [Member]	New Member of Board of Directors [Member]	New Member of Board of Directors [Member]	New Member of Board of Directors [Member]	Investment relations firm [Member]	Investment relations firm [Member]	Board Member [Member]	Board Member [Member]	Board Member [Member]	Board Member [Member]	Board Member [Member]	Two Members of Board of Directors [Member]	Two Members of Board of Directors [Member]	Two Members of Board of Directors [Member]	Employees [Member]	Employees [Member]	Employees [Member]	Employees [Member]	Employees [Member]	Director [Member]	Director [Member]	Four Key Employees [Member]	New Chief Financial Officer [Member]	New Chief Financial Officer [Member]	Five Independent Board Members [Member]	Consultant [Member]	Consultant [Member]	One Executive [Member]	Consultant One [Member]	Consultant One [Member]	Investment Bank [Member]	Consultant Two [Member]	Consultant Two [Member]	Consultant Two [Member]	Individual associated with purchase of business [Member]	Individual associated with purchase of business [Member]	Six Members Of Board of Directors [Member]	Six Members Of Board of Directors [Member]	Subsequent Event [Member]	Series D Redeemable Convertible Preferred Stock [Member]	Series D Redeemable Convertible Preferred Stock [Member]	Series D Redeemable Convertible Preferred Stock [Member]	Series D Redeemable Convertible Preferred Stock [Member]	Series D Redeemable Convertible Preferred Stock [Member]	Series D Redeemable Convertible Preferred Stock [Member]	Series D Redeemable Convertible Preferred Stock [Member]	Series D Redeemable Convertible Preferred Stock [Member]	Series D Redeemable Convertible Preferred Stock [Member]	Series D Redeemable Convertible Preferred Stock [Member]	Class C Preferred Stock [Member]	Class C Preferred Stock [Member]	Class C Preferred Stock [Member]	Class C Preferred Stock [Member]	Class C Preferred Stock [Member]	Class C Preferred Stock [Member]	Class C Preferred Stock [Member]	Class B Preferred Stock [Member]	Class B Preferred Stock [Member]	Class B Preferred Stock [Member]	Class B Preferred Stock [Member]	Class B Preferred Stock [Member]	Class B Preferred Stock [Member]	Series D Redeemable Preferred Stock [Member]	Common Stock [Member]
													Minimum [Member]	Maximum [Member]			Minimum [Member]	Minimum [Member]	Maximum [Member]	Maximum [Member]	Maximum [Member]	Two Thousand Eight Stock Incentive Plan [Member]	Two Thousand Eight Stock Incentive Plan [Member]				Minimum [Member]	Minimum [Member]	Maximum [Member]	Maximum [Member]																									Warrants [Member]	Warrants [Member]									Seven Percent Redeemable Convertible Promissory Notes [Member]			Stock Options [Member]			Selling, General and Administrative Expenses [Member]	Selling, General and Administrative Expenses [Member]		Stock Options [Member]				Stock Options [Member]	Warrants [Member]		Selling, General and Administrative Expenses [Member]					Selling, General and Administrative Expenses [Member]		Warrants [Member]	Selling, General and Administrative Expenses [Member]				Stock Options [Member]	Selling, General and Administrative Expenses [Member]		Selling, General and Administrative Expenses [Member]			Stock Options [Member]												Stock Options [Member]										Placement Agent [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]						Investment Bank [Member]	Subsequent Event [Member]						Subsequent Event [Member]
Common Stock [Abstract]
Stock issued in conversion of convertible securities																															125,000											50,000	50,000	25,000			125,000
Conversions of debentures into common stock					$87,500																										$125	$87,375										$35,000	$35,000	$17,500
Stock issued, in exchange for services		13,333																																																155,844		104,906
Number of preferred stock converted (in shares)																																																																																																																																					40,000
Dividends issued (in shares)																																																																																																																													354,730						437,500	61,340					71,050
Share price (in dollars per share)		$0.88						$0.70	$0.70	$0.70																																					$0.70						$14.33																																																																										$2.10												$2
Stock issued in acquisitions (in shares)																																																		6,381,059			7,114,482
Stock issued warrant holders																																																						13,001
Number of warrants																																																						44,911
Number of warrants held																																																						321,828
Preferred stock, shares authorized (in shares)					0	4,985,000																											2,500,000	2,500,000	15,000	15,000	2,000,000	2,000,000																																																																																									2,500,000							2,000,000
Preferred stock, par value (in dollars per share)					$0.00	$0.00																											$0.00	$0.00	$0.00	$0.00	$0.00	$0.00																																																																																									$0.00							$0.00
Dividend rate of convertible preferred stock (in hundredths)																																																																																																																							8.00%			8.00%					7.00%	7.00%						7.00%	7.00%			8.00%
Minimum price of common stock to automatically convert preferred stock (in dollars per share)																																																																																																																															$2.50							$2.50
Convertible preferred stock converted in to common share (in shares)																																																																																																																							1								3							1
Expire period of warrants											5 years																													4 years																																																																															5 years								5 years
Number of share issued during period (in shares)																																	2,380,952																																																																																			3,955
Exercise price of warrants (in dollars per share)											$0.77		$1	$1.10																															$0.77		$0.70																	$1												$0.80						$0.80		$0.77																		$1.10			$1.10			$1.10	$1.10					$1.13		$1.13	$1.13		$1.13								$0.77
Gross proceeds from issuance of preferred stock and warrants																																																																																																																			2,125,000	3,955,001	7,046,000									5,000,000
Payments of broker fees																																																																																																																			212,500	395,500	704,600					395,500	212,500			650,000
Number of warrants issued during period to registered broker (in shares)																																																																	120,000																																																		283,334	527,334					939,467									714,285
Exercise price of additional warrants (in dollars per share)																												$0.77																																																																																								$1.13	$1.13			$1.13							$0.77
Advisory fee																																																																																																																														100,000
Deemed dividend on preferred stock	552,966																																																																																																																				599,084									1,913,592
Warrants issued in connection with preferred stock contain full-ratchet anti-dilution provisions (in shares)																																																																																																																					3,288,152											8,217,141
Derivative liability	230,985				963,127	2,475,159	136,677																																	117,825						86,950																			18,852																																																				483,687									2,031,277		1,585,908	526,719
Deferred tax asset					533,000	0																																																																																																															184,000												782,000
Derivative income																																									94,308					59,150	45,450																																																																																	1,059,189	1,504,558
Legal fees																																								29,614																			37,324																																																								18,300		100,000
Warrants issued during period (in shares)			8,217,141																																					750,000					500,000																		714,285						67,000	67,000						250,000				50,000		400,000		330,000			150,000								33,000									330,000		714,285	30,000								708,344	1,318,363	2,348,685									7,142,856
Shares available percentage (in hundredths)																																																																																																																						50.00%
Percentage of discount (in hundredths)																																																																																																																						25.00%
Additional paid in capital					9,968,098	30,805,827																																																																																																															617,035
7% Series B Convertible Preferred Stock [Abstract]
Period for full-ratchet anti-dilution provisions on issuances of securities																																																																																																																																						1 year
Maximum price for issuance of securities (in dollars per share)																																																																																																																																						$0.70
Series C Convertible Preferred Stock [Abstract]
Shares issued upon conversion of convertible preferred stock (in shares)																																																																																																																							1								3							1
Number of consecutive trading days require for convertible preferred stock to get converted in to common stock																																																																																																																															30 days
Number of additional warrants issued during period to registered broker (in shares)																																																																																																																														360,000
Series D Redeemable Convertible Preferred Stock [Abstract]
Number of units created (in units)				15,000
Number of shares in each unit (in shares)																																																																																																																							1
Purchase price (in dollars per unit)																																																																																																																							$1,000
Conversion rate																																																																																																																							$0.75
Expected net proceeds																																																																																																																							10,000,000
Conversion price percentage (in hundredths)																																																																																																																							200.00%
Escrow fees																																																																																																																					6,500
Filing fees incurred																																																																																																																				1,550
Net proceeds from issuance of preferred stock and warrants																																																																																																																			1,894,200	3,557,951	6,234,900
Stock Options and Warrants [Abstract]
Number of shares authorized under the plan												10,000,000
Stock option issued (in shares)																																																			75,000						82,192			200,000	100,000	1,300,000				50,000							300,000		300,000															700,000							100,000	200,000					150,000							82,192		200,000
Stock option exercisable (in dollars per share)																																																									$1				$0.78																													$1
Minimum percentage of voting power owned (in hundredths)																							10.00%
Minimum exercise price if an individual owns at least ten percent of the total combined voting power of all classes of Company's Common Stock (in hundredths)																							110.00%
Term of option (in years)																						5 years
Estimated fair value of the stock options																																								101,828											15,248									48,020	24,010	304,070			18,852	5,525							60,630				8,490	58,350				54,360	59,328							103,600							12,550		74,440	71,200	8,329	12,740	63,645								11,959
Number of employees to whom option is issued																																																																																					6					6
Stock options vested (in shares)																																																																									150,000		150,000															400,000
Vesting period of remaining stock options																																																																																										2 years
Compensation expense																																																																											29,175																5,550			59,200																			33,117
Remaining stock options vest (in hundredths)																																																																																										50.00%
Remaining stock option vested (in shares)																																																																																										300,000		250,000
Value of stock options being amortized																																																																									30,315		29,175															44,400
Amortization expense per quarter						4,625
Amortization expense per month																																																																									842		810															5,550
Option to purchase GHH shares (in shares)																																																					1,000
Option purchase price per share of GHH shares (in dollars per share)																																																					$2
Minimum shares to be converted under option (in shares)																																																					140
Share price (in dollars per share)		$0.88						$0.70	$0.70	$0.70																																					$0.70						$14.33																																																																										$2.10												$2
Share-based payment award, stock options, valuation assumptions [Abstract]
Exercise price (in dollars per share)																	$0.56	$1	$1	$0.62	$1.10						$0.80	$0.77	$1.10	$1.10																					$1							$1		$0.78		$0.76					$0.80	$0.76						$0.65			$1.05				$0.80																$1	$1		$1.05			$1.10
Risk free interest rate minimum (in hundredths)															0.60%	1.89%									0.63%	0.94%
Risk free interest rate maximum (in hundredths)															1.15%	3.36%									1.22%	2.99%
Volatility minimum (in hundredths)															32.90%	28.00%									32.60%	28.00%
Volatility maximum (in hundredths)																32.70%									35.44%	29.80%
Expected Term															5 years	10 years										5 years	4 years 9 months		5 years
Dividend yield (in hundredths)
Shares
Outstanding, beginning balance (in shares)															2,057,192	1,525,000									10,669,081	1,778,940
Issued (in shares)															3,307,192	532,192									5,325,152	8,890,141																													13,301	300,663
Forfeitures/Cancelled (in shares)															-249,520										-44,911																																																																				50,000
Outstanding, ending balance (in shares)															5,114,864	2,057,192									16,249,985	10,669,081
Weighted Average Exercise Price
Outstanding, beginning balance (in dollars per share)															$0.93	$0.90									$0.78	$0.78
Issued (in dollars per share)															$0.79	$1.03									$1	$0.78																														$14.65
Forfeitures/Cancelled (in dollars per share)															($1)										$2.87
Outstanding, ending balance (in dollars per share)															$0.84	$0.93									$1.10	$0.78
Number of warrants issued (in shares)																																																																													100,000		250,000									150,000												250,000	33,000	50,000												1,318,363										708,344			3									900,000
Estimated fair value of the warrants																																																																							13,541	8,958									5,085					54,360			44,400							5,858
Warrants issued to board of director for services																																																																																				240,000
Exercise price of warrants (in dollars per share)											$0.77		$1	$1.10																															$0.77		$0.70																	$1												$0.80						$0.80		$0.77																		$1.10			$1.10			$1.10	$1.10					$1.13		$1.13	$1.13		$1.13								$0.77
Number of consultants to whom the warrants are issued			2
Warrants issued to each independent board member																																																																																																				50,000
Number of independent board members to whom the warrants are issued																																																																																																				5
Warrants vest immediately (in shares)																																																																												100,000
Warrants vest on March 21, 2013 (in shares)																																																																												50,000
Warrants vest on March 21, 2014 (in shares)																																																																												50,000
Warrants vest on March 21, 2015 (in shares)																																																																												50,000
Warrant expense to be recognized immediately																																																																												20,200
Warrant expense to be recognized per month in March 2013																																																																												842
Warrant expense to be recognized in March 2013																																																																												2,526
Number of warrants to be purchased to be converted to common stock																																																					1,822,567
Convertible Debentures and Derivative Liability [Abstract]
Interest rate of senior secured convertible debenture (in hundredths)											9.00%
Principal amount of senior secured convertible debenture											350,000																												750,000
Discount rate of convertible debenture (in hundredths)																																													8.00%
Discounted price of convertible debenture																																													28,000
Monthly principal payment of debenture																																																17,500
Remaining balance of debenture																																																	175,000
Debenture convertible conversion price																																													$0.70
Detachable warrants issued during period (in shares)			8,217,141																																					750,000					500,000																		714,285						67,000	67,000						250,000				50,000		400,000		330,000			150,000								33,000									330,000		714,285	30,000								708,344	1,318,363	2,348,685									7,142,856
Amortization / write-off of debt discount																																															256,949
Conversions of debentures into common stock																																															87,500
Loss on extinguishment of debentures																																															80,315
Derivative liability adjusted to fair market value of warrants																																														85,350	26,200
Derivative income																																									94,308					59,150	45,450																																																																																	1,059,189	1,504,558
7% Redeemable Convertible Promissory Notes and Conversion into 8% Redeemable Convertible Series D Preferred Stock [Abstract]
Convertible promissory notes																																								750,000
Interest rate (in hundredths)																																								7.00%
Simple interest percentage (in hundredths)																																								3.65%
Warrant coverage (in hundredths)																																								50.00%
Conversion period																																								15 months
Price per share (in dollars per share)																																								$0.50
Strike price (in dollars per share)																																								$0.65
Stock price (in dollars per share)																																								$1.30
Consecutive trading days																																								10 days
Average volume of stock (in shares)																																								50,000
Anti-dilution provisions term																								3 years																																																																																														1 year
Diligence fees																																								9,500
Success fee (in hundredths)																																							10.00%
Success fee																																							75,000
Proceeds from issuance of warrants																																								635,886
Debt discount and additional paid in capital																																								251,828
Proceeds from issuance of redeemable convertible preferred stock																																																																																																																					7,046,000
Fair value charged to derivative expense																																								15,997
Interest expense and debt discount																																							339,092
Face value of promissory notes											350,000																												750,000
Deferred finance costs																																							$132,966
Convertible shares (in shares)																																							750

Capital_Stock_Authorized_Detai

Capital Stock Authorized (Details)

Dec. 31, 2012

Dec. 31, 2011

Jan. 25, 2013

Oct. 31, 2012

Jan. 25, 2013

Mar. 01, 2011

Dec. 31, 2012

Apr. 14, 2010

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Apr. 30, 2012

Mar. 31, 2012

Apr. 30, 2012

Mar. 31, 2012

Series D Redeemable Convertible Preferred Stock [Member]

Series D Redeemable Convertible Preferred Stock [Member]

Series D Redeemable Convertible Preferred Stock [Member]

Class C Preferred Stock [Member]

Class C Preferred Stock [Member]

Class B Preferred Stock [Member]

Class B Preferred Stock [Member]

Series D Redeemable Preferred Stock [Member]

Preferred Stock [Member]

Preferred Stock [Member]

Preferred Stock [Member]

Common Stock [Member]

Common Stock [Member]

Subsequent Event [Member]

Current Authorization [Member]

Original Authorization [Member]

Current Authorization [Member]

Original Authorization [Member]

Preferred Stock Authorized [Line Items]

Shares authorized to be repurchased (in shares)

4,985,000

10,000,000

5,000,000

90,000,000

45,000,000

Dividend rate of preferred stock (in hundredths)

8.00%

8.00%

7.00%

7.00%

7.00%

7.00%

8.00%

Number of shares designated as preferred stock (in shares)

15,000

Preferred stock, shares issued (in shares)

0

0

7,796

Number of shares sold (in shares)

3,955

Income_Taxes_Details

Income Taxes (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Significant components of the income tax provision [Abstract]
Current provision, Federal	$0	($101,976)
Current provision, State	0	0
Deferred provision federal	-327,000	-501,000
Deferred provision, State	-69,000	-110,000
Income tax expense (benefit)	-396,000	-712,976
Reconciliation of the statutory federal income tax rate to the entity's effective income tax rate on income before income taxes [Abstract]
Federal statutory rate (in hundredths)	34.00%	34.00%
Book derivative (income) expense (in hundredths)	-3.30%	80.00%
Change in valuation allowance (in hundredths)	-16.70%	-11.50%
Write off of note payable to acquiree company (in hundredths)	0.00%	19.10%
Stock compensation expense (in hundredths)	-2.80%	-14.00%
Goodwill impairment (in hundredths)	-16.00%	-7.30%
State income taxes, net of federal income tax benefit (in hundredths)	0.90%	3.70%
Officers' life insurance (in hundredths)	0.00%	-2.90%
Meals & Entertainment (in hundredths)	-0.20%	-1.20%
Other (in hundredths)	-0.20%	9.20%
Effective income tax rate (in hundredths)	-4.30%	109.10%
Deferred income tax assets [Abstract]
Operating loss carry forward	1,526,000	283,000
Acquired NOL - Ecological acquisition	164,910
Accrued compensation	48,000	47,000
Allowance for doubtful accounts	7,000	6,000
Trading securities	0	1,000
Intangible assets	0	196,000
Investment in equity-method investee	0	75,000
Total deferred tax assets	1,745,910	608,000
Less: valuation allowance	1,745,910	-75,000
Deferred income tax assets	0	533,000
Deferred income tax liabilities [Abstract]
Property and equipment	-85,000	-29,000
Total deferred tax liabilities	-85,000	-29,000
Net deferred income taxes [Abstract]
Current	0	337,000
Non-current	0	167,000
Net deferred income taxes	0	504,000
Valuation allowance on current deferred tax assets	-1,581,000
Valuation allowance on net operating loss carryforwards	-1,526,000
Valuation allowance on noncurrent deferred tax assets	164,910	75,000
Operating loss carry forward begins to expire in 2031	673,000
Operating loss carry forward begins to expire in 2032	$3,193,000

Net_Loss_Per_Share_Details

Net Loss Per Share (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Basic [Abstract]
Numerator -net loss available to common stockholders	$11,175,145	($1,954,169)
Net loss per share - Basic and diluted (in dollars per share)	($0.79)	($0.24)
Incremental common shares (not included due to their anti-dilutive nature) [Abstract]
Incremental common shares not included due to their antidilutive nature (in shares)	40,562,390	21,029,129
Series D Redeemable Convertible Preferred Stock [Member]
Incremental common shares (not included due to their anti-dilutive nature) [Abstract]
Incremental common shares not included due to their antidilutive nature (in shares)	10,894,685	0
Stock Options [Member]
Incremental common shares (not included due to their anti-dilutive nature) [Abstract]
Incremental common shares not included due to their antidilutive nature (in shares)	5,114,864	2,057,192
Class B Preferred Stock [Member]
Incremental common shares (not included due to their anti-dilutive nature) [Abstract]
Incremental common shares not included due to their antidilutive nature (in shares)	1,160,000	1,160,000
Warrants [Member]
Incremental common shares (not included due to their anti-dilutive nature) [Abstract]
Incremental common shares not included due to their antidilutive nature (in shares)	16,249,985	10,669,081
Class C Preferred Stock [Member]
Incremental common shares (not included due to their anti-dilutive nature) [Abstract]
Incremental common shares not included due to their antidilutive nature (in shares)	7,142,856	7,142,856

Commitments_and_Contingencies_1

Commitments and Contingencies (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Operating Leased Assets [Line Items]
2013	$539,297
2014	359,310
2015	313,757
2016	228,282
2017	235,374
Operating leases expenses	426,908	366,576
Percentage of ownership interest in a limited liability (in hundredths)	3.00%
Percentage of ownership of cost method investment in office buildings leased by the entity (in hundredths)	33.00%
Minority interest ownership percentage by individual stockholder of the entity in limited liability entity (in hundredths)	30.00%
Affiliated Entity [Member]
Operating Leased Assets [Line Items]
Operating leases expenses	111,961	162,248
Office Equipment [Member]
Operating Leased Assets [Line Items]
Future minimum payments under non-cancelable leases and non-cancelable contracts allocation	1,565,652
Vehicles [Member]
Operating Leased Assets [Line Items]
Future minimum payments under non-cancelable leases and non-cancelable contracts allocation	52,146
Talent Acquisitions Firms [Member]
Operating Leased Assets [Line Items]
Future minimum payments under non-cancelable leases and non-cancelable contracts allocation	$58,222

Employee_Benefit_Plan_Details

Employee Benefit Plan (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Compensation and Retirement Disclosure [Abstract]
Percentage of contribution per employee under the plan (in hundredths)	15.00%
Contributions to the plan by the employer	$22,925	$37,023

Advertising_Details

Advertising (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Advertising [Abstract]
Advertising expense	$9,356	$15,140

Major_Customers_Details

Major Customers (Details)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Concentration Risk [Line Items]
Number of major customer	3
Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Percentage of total revenue (in hundredths)	33.00%	42.00%

Segment_Information_Details

Segment Information (Details) (USD $)	12 Months Ended
	Dec. 31, 2012		Dec. 31, 2011
Segment Reporting Information [Line Items]
Number of operating segments	2
Number of primary delivery channels	3
Number of vertical operations	2
Total Assets [Abstract]
Total Assets	$23,074,337		$10,232,681
Goodwill	13,153,497		2,317,778
Risk Compliance Solutions [Member]
Revenue [Abstract]
Revenue	16,524,648
Loss from operations [Abstract]
Loss from operations	-2,104,720
Total Assets [Abstract]
Total Assets	9,441,501
Energy and Sustainability Solutions [Member]
Revenue [Abstract]
Revenue	2,947,367
Loss from operations [Abstract]
Loss from operations	-1,526,237
Total Assets [Abstract]
Total Assets	13,632,836	[1]
Acquiree Entity One [Member]
Segment Reporting Information [Line Items]
Number of operating segments	2
Total Assets [Abstract]
Goodwill	4,772,610
Acquiree Entity One [Member] | Energy and Sustainability Solutions [Member]
Total Assets [Abstract]
Goodwill	4,772,610
Ecological, LLC [Member] | Energy and Sustainability Solutions [Member]
Total Assets [Abstract]
Goodwill	$6,063,119
[1]	Total assets for the Energy and Sustainability Solutions segment include $4,772,610 in goodwill for Greenhouse and $6,063,119 for Ecological, respectively at December 31, 2012.

Summary_ProForma_Financial_Inf2

Summary Pro-Forma Financial Information (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Summarizes of unaudited pro-forma data [Abstract]
Net revenues	$20,612,365	$21,815,392
Operating loss	($5,776,000)	($8,051,265)
Net loss per share - basic (in dollars per share)	($0.26)	($0.37)
Net loss per share - diluted (in dollars per share)	($0.26)	($0.37)

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)	12 Months Ended		1 Months Ended
	Dec. 31, 2012	Apr. 27, 2012	Feb. 28, 2013	Feb. 29, 2012
			Class C Preferred Stock [Member]	River Charitable Remainder Unitrust F B O Isaac Blech [Member]
			Subsequent Event [Member]	Class C Preferred Stock [Member]
Related Party Transaction [Line Items]
Dividends paid to preferred shares holder			$140,000	$105,000
Dividends paid to preferred share holder by issuing common shares (in shares)			175,000	141,893
Number of board members engaged to provide consulting services related to merger and acquisition and investment relations activity	2
Number of warrant received by each board of director for the services (in shares)	150,000
Compensation paid to Directors		$20,000

Subsequent_Events_Details

Subsequent Events (Details) (USD $)

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

21-May-10

Jan. 23, 2013

Jan. 25, 2013

Feb. 26, 2013

Jan. 25, 2013

Dec. 26, 2012

Oct. 31, 2012

Jan. 25, 2013

Feb. 28, 2013

Feb. 26, 2013

Feb. 22, 2013

Feb. 06, 2012

Mar. 03, 2011

Mar. 01, 2011

Dec. 31, 2012

Feb. 28, 2013

Feb. 06, 2012

Apr. 14, 2010

Dec. 31, 2012

Dec. 31, 2010

Feb. 28, 2013

Dec. 31, 2012

Dec. 31, 2012

Feb. 10, 2013

Feb. 10, 2012

Jan. 02, 2011

Dec. 31, 2010

Feb. 10, 2013

Feb. 22, 2013

Dec. 31, 2012

Jan. 31, 2013

Dec. 31, 2012

Subsequent Event [Member]

Subsequent Event [Member]

Series D Redeemable Convertible Preferred Stock [Member]

Series D Redeemable Convertible Preferred Stock [Member]

Series D Redeemable Convertible Preferred Stock [Member]

Series D Redeemable Convertible Preferred Stock [Member]

Series D Redeemable Convertible Preferred Stock [Member]

Series D Redeemable Convertible Preferred Stock [Member]

Series D Redeemable Convertible Preferred Stock [Member]

Series D Redeemable Convertible Preferred Stock [Member]

Class C Preferred Stock [Member]

Class C Preferred Stock [Member]

Class C Preferred Stock [Member]

Class C Preferred Stock [Member]

Class C Preferred Stock [Member]

Class B Preferred Stock [Member]

Class B Preferred Stock [Member]

Class B Preferred Stock [Member]

Class B Preferred Stock [Member]

Class B Preferred Stock [Member]

Series D Redeemable Preferred Stock [Member]

Acquiree Entity [Member]

Acquiree Entity [Member]

Acquiree Entity [Member]

Acquiree Entity [Member]

Acquiree Entity [Member]

Acquiree Entity [Member]

Acquiree Entity [Member]

Acquiree Entity One [Member]

Acquiree Entity One [Member]

EPLLC [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Line Items]

Settlement liabilities current

$30,000

Shares to be issued upon settlement (in shares)

82,192

242,000

Issue price per share (in dollars per share)

$0.70

Other accrued liabilities

436,233

88,315

199,400

Value of shares to be issued upon settlement

169,400

Number of shares issued upon settlement (in shares)

242,000

Dividend rate of preferred stock (in hundredths)

8.00%

8.00%

7.00%

7.00%

7.00%

7.00%

8.00%

Dividends payable current

350,000

56,840

Common stock shares issued as dividend on preferred shares (in shares)

354,730

437,500

61,340

71,050

Dividends payable date declared

28-Jan-13

28-Jan-13

Deferred finance costs, Net

8,275

323,963

Line of credit maturity date

19-Jul-13

Line of credit facility, maximum borrowing capacity

1,500,000

1,500,000

1,500,000

1,500,000

Line of credit facility maximum borrowing capacity as percentage of eligible receivables (in hundredths)

75.00%

Cost of acquired entity, cash

30,000

60,000

90,000

40,805

3,000,000

Number of shares sold (in shares)

3,955

Number of warrants issued (in shares)

1,318,363

708,344

3

900,000

Gross revenue

2,000,000

Gross profit (in hundredths)

30.00%

30.00%

Stock option issued to acquire ("ERMS") (in shares)

82,192

82,192

Options exercise price (in dollars per share)

$0.90

$1

$1

Notes payable to ERMS

40,805

30,000

Warrant exercise price (in dollars per share)

$0.77

$1.13

$1.13

$1.13

$1.13

$0.77

Proceeds from issuance or sale of warrant

3,955,001

2,125,000

Payments for brokerage fees

212,500

395,500

704,600

395,500

212,500

650,000

Number of warrants issued as brokerage fees (in shares)

527,334

283,334

Proceeds from issuance or sale of equity net

3,557,951

1,894,200

Filing and legal fees

$1,550

$18,300

Correction_of_Previously_Issue2

Correction of Previously Issued Financial Statements (Details) (USD $)	Dec. 31, 2012	Dec. 26, 2012	Nov. 16, 2012	Dec. 31, 2011	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2010	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2010
					As Reported	As Reported	As Reported	As Reported	As Reported	As Reported	As Reported	As Reported	As Reported	As Restated	As Restated	As Restated	As Restated	As Restated	As Restated	As Restated	As Restated	As Restated
Assets:
Deferred income tax	$0			$196,000	$921,000	$866,000	$740,000	$1,510,000	$407,000	$941,000	$820,000	$698,000		$0	$458,000	$458,000	$605,000	$196,000	$2,000	$1,000	$1,000
Total Other Assets	14,837,308			3,309,688	15,758,308	13,019,872	12,918,868	13,769,169	3,520,688	4,897,612	4,901,685	4,845,172		14,837,308	12,611,872	12,636,868	12,864,169	3,309,688	3,958,612	4,082,685	4,148,172
Total Assets	23,074,337			10,232,681	23,995,337	18,406,105	18,602,358	20,529,008	10,443,681	11,888,189	11,756,666	11,544,408		23,074,337	17,998,105	18,320,358	19,624,008	10,232,681	10,949,189	10,937,666	10,847,408
Liabilities:
Derivative Liability	2,475,159	230,985	136,677	963,127	2,385,930	1,047,739	737,631	2,356,769	552,919	2,443,297	2,129,702	1,811,876		2,475,159	1,054,355	898,893	2,779,228	963,127	3,066,394	2,574,327	2,145,247
Total noncurrent liabilities	2,560,159			1,002,408	2,470,930	1,254,091	1,059,212	2,596,388	592,200	2,508,944	2,230,221	1,964,238		2,560,159	1,260,707	1,220,474	3,018,847	1,002,408	3,132,041	2,674,846	2,297,609
Stockholders' Equity
Additional paid-in capital	30,805,827			9,968,098	31,601,652	18,379,964	18,251,350	18,667,526	10,574,998	11,125,420	11,100,163	10,836,685	5,888,399	30,805,827	17,702,064	17,573,450	17,489,626	9,968,098	9,947,520	9,922,263	9,658,785	5,608,753
Accumulated deficit	-14,386,539			-3,211,394	-14,172,135	-5,473,398	-4,983,585	-5,611,856	-3,197,086	-4,370,074	-3,896,955	-3,271,804	-1,283,893	-14,386,539	-5,210,114	-4,748,947	-5,761,415	-3,211,394	-4,754,271	-3,982,680	-3,124,275	-1,257,225
Total Stockholders' Equity	16,455,169			6,768,391	17,455,398	12,925,889	13,287,088	13,074,993	7,389,599	6,767,033	7,214,882	7,576,430		16,445,169	12,511,273	12,843,826	11,747,534	6,768,391	5,204,936	5,951,257	6,546,059
Total Liabilities & Stockholders' Equity	$23,074,337			$10,232,681	$23,995,337	$18,406,105	$18,602,358	$20,529,993	$10,443,681	$11,888,189	$11,756,666	$11,544,408		$23,074,337	$17,998,105	$18,320,358	$19,624,008	$10,232,681	$10,949,189	$10,937,666	$10,847,408

Correction_of_Previously_Issue3

Correction of Previously Issued Financial Statements (Details 1) (USD $)	0 Months Ended	12 Months Ended		3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended		3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 26, 2012	Dec. 31, 2012	Dec. 31, 2011	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Jun. 30, 2012	Jun. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2012	Dec. 31, 2011	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Jun. 30, 2012	Jun. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2012	Dec. 31, 2011
				As Reported	As Reported	As Reported	As Reported	As Reported	As Reported	As Reported	As Reported	As Reported	As Reported	As Reported	As Reported	As Restated	As Restated	As Restated	As Restated	As Restated	As Restated	As Restated	As Restated	As Restated	As Restated	As Restated	As Restated
Statement of Operations:
Derivative income (expense)				($310,108)	$1,619,138	($1,803,850)	($313,595)	($317,826)	$291,051	($184,712)	($26,775)	($494,820)	($340,370)	($1,228,644)	$1,550,008	($155,462)	$1,880,335	($1,816,101)	($492,067)	($429,080)	$355,816	$64,234	($73,264)	$91,228	($565,331)	($894,512)	$1,537,936
Total other income (expense)				-339,563	1,579,468	-1,750,694	-456,613	-444,119	238,961	-171,226	-205,158	-510,879	-661,771	-6,000,824	678,853	-184,917	1,840,665	-1,762,945	-635,085	-555,373	303,726	77,720	-251,647	-107,197	-886,732	-5,666,692	666,781
Income (loss) before income taxes				-867,813	828,273	-2,559,515	-710,546	-897,513	-36,401	-1,731,242	-933,914	-2,599,055	-1,644,460	-9,631,781	-641,148	-713,167	1,089,470	-2,571,766	-889,018	-1,008,767	28,364	-1,482,296	-980,403	-2,195,463	-1,869,421	-9,297,649	-653,220
Income tax benefit (expense)		396,000	712,976	378,000	-200,002	465,962	237,427	222,362	6,510		278,872	643,960	516,299	130,000	685,976	252,000	-77,002	342,962	117,427	150,362	118,510		268,872	517,960	386,299	-396,000	712,976
Net Income (loss)		-9,693,649	59,756	-489,813	628,271	-2,093,553	-473,119	-625,151	-29,891	-1,465,282	-655,042	-1,955,095	-1,128,161	-9,501,781	44,828	-461,167	1,012,468	-2,228,804	-771,591	-858,405	146,874	-1,216,336	-711,531	-1,677,503	-1,483,122	-9,693,649	59,756
Deemed dividend on preferred stock	-552,966								-1,913,592		-1,913,592		-1,913,592	-1,152,050	-1,913,592						-1,969,496		-1,969,496		-1,969,496	-1,160,278	-1,969,496
Net loss available for common stockholders		11,175,145	-1,954,169	-489,813	628,271	-2,414,771	-473,119	-625,151	-1,987,912	-1,786,500	-2,613,063	-2,276,313	-3,086,182	-10,975,049	-1,913,193	-461,167	1,012,468	-2,550,022	-771,591	-858,405	-1,867,051	-1,537,554	-2,725,456	-1,998,721	-3,497,047	-11,175,145	-1,954,169
Net loss per share basic					($0.04)		($0.06)	($0.08)		($0.14)	($0.33)	($0.16)	($0.38)				($0.06)		($0.10)	($0.11)		($0.12)	($0.34)	($0.14)	($0.44)
Net loss per share diluted					($0.02)		($0.06)	($0.08)		($0.14)	($0.33)	($0.16)	($0.38)				($0.03)		($0.10)	($0.11)		($0.12)	($0.34)	($0.14)	($0.44)
Net loss per share basic and diluted		($0.79)	($0.24)			($0.23)			($0.25)					($0.78)				($0.25)			($0.23)					($0.79)
Statement of Cash Flows:
Net income (loss)		-9,693,649	59,756	-489,813	628,271	-2,093,553	-473,119	-625,151	-29,891	-1,465,282	-655,042	-1,955,095	-1,128,161	-9,501,781	44,828	-461,167	1,012,468	-2,228,804	-771,591	-858,405	146,874	-1,216,336	-711,531	-1,677,503	-1,483,122	-9,693,649	59,756
(Income) expense from change in value of derivatives						1,803,850			-291,051	-184,712	26,775	494,820	340,370	1,228,644	-1,550,008			1,816,101			-355,866	-64,234	73,264	91,228	565,331	894,512	-1,537,936
Deferred income taxes						($466,000)			$80,000		($102,000)	($643,960)	($261,000)	($130,000)	($584,000)			($343,000)			($31,950)		($92,000)	($517,960)	($131,000)	$396,000	($611,000)

Correction_of_Previously_Issue4

Correction of Previously Issued Financial Statements (Details 2) (USD $)	0 Months Ended	12 Months Ended		3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Dec. 26, 2012	Dec. 31, 2012	Dec. 31, 2011	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Jun. 30, 2012	Jun. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2012	Dec. 31, 2011
				Restated	Restated	Restated	Restated	Restated	Restated	Restated	Restated	Restated	Restated	Restated	Restated
NET REVENUES				$4,823,023	$5,494,238	$4,785,790	$4,604,396	$4,213,681	$4,833,770	$10,280,028	$9,047,451	$15,103,051	$13,651,847	$19,472,015	$17,946,089
OPERATING EXPENSES:
Cost of revenues				3,523,204	4,103,122	3,705,027	3,361,179	3,065,949	3,687,116	7,808,150	6,753,065	11,331,354	10,114,244	14,673,811	13,257,891
Selling, general and administrative				1,762,622	2,072,737	1,846,370	1,455,955	1,547,840	1,416,252	3,919,108	2,942,234	5,681,730	4,398,189	8,186,511	5,844,824
Depreciation and amortization				65,447	69,574	43,212	41,195	53,286	5,764	112,786	80,908	178,233	122,103	242,650	163,375
Total operating expenses				5,351,273	6,245,433	5,594,610	4,858,329	4,667,075	5,109,132	11,840,044	9,776,207	17,191,317	14,634,536	23,102,972	19,266,090
(LOSS) FROM OPERATIONS				-528,250	-751,195	-808,821	-253,933	-453,394	-275,362	-1,560,016	-728,756	-2,088,266	-982,689	-3,630,957	-1,320,001
OTHER INCOME (EXPENSE):
Interest expense, net				-37,740	-17,048	-10,387	-50,470	-33,589	-72,307	-27,435	-105,895	-65,175	-156,365	-86,040	-38,088
Gain (loss) on marketable securities						25		-80,316	2,561		-80,316		-80,316	1,208	-3,579
Officers' life insurance income (loss)				10,380	-32,249	39,398	-89,844	-10,458	18,373	7,149	7,915	17,529	-81,929	13,795	-55,368
Equity in net loss of equity-method investee								-2,884	-717		-3,601			0	-122,698
Derivative income (expense)				-155,462	1,880,335	-1,816,101	-492,067	-429,080	355,816	64,234	-73,264	-91,228	-565,331	-894,512	1,537,936
Interest income						16,429
Other income, net				-2,095	9,627	7,691	-2,704	954	0	33,772	3,514	31,677	-2,791	30,695	320,883
Total other income (expense)				-184,917	1,840,665	-1,762,945	-635,085	-555,373	303,726	77,720	-251,647	-107,197	-886,732	-5,666,692	666,781
INCOME (LOSS) BEFORE INCOME TAXES				-713,167	1,089,470	-2,571,766	-889,018	-1,008,767	28,364	-1,482,296	-980,403	-2,195,463	-1,869,421	-9,297,649	-653,220
INCOME TAX BENEFIT (EXPENSE)		396,000	712,976	252,000	-77,002	342,962	117,427	150,362	118,510	265,960	268,872	517,960	386,299	-396,000	712,976
NET INCOME (LOSS)		-9,693,649	59,756	-461,167	1,012,468	-2,228,804	-771,591	-858,405	146,874	-1,216,336	-711,531	-1,677,503	-1,483,122	-9,693,649	59,756
DIVIDENDS ON PREFERRED STOCK			-44,429			-321,218			-44,429	-321,218	-44,429	-321,218	-44,429	-321,218	-44,429
DEEMED DIVIDEND ON PREFERRED STOCK	-552,966					0			-1,969,496		-1,969,496		-1,969,496	-1,160,278	-1,969,496
NET LOSS AVAILABLE FOR COMMON STOCKHOLDERS		$11,175,145	($1,954,169)	($461,167)	$1,012,468	($2,550,022)	($771,591)	($858,405)	($1,867,051)	($1,537,554)	($2,725,456)	($1,998,721)	($3,497,047)	($11,175,145)	($1,954,169)
Net loss per share:
Basic (in dollars per share)				($0.03)	$0.06	($0.25)	($0.10)	($0.11)	($0.23)	($0.12)	($0.34)	($0.14)	($0.44)	($0.79)	($0.24)
Diluted (in dollars per share)				($0.03)	$0.03	($0.25)	($0.10)	($0.11)	($0.23)	($0.12)	($0.34)	($0.14)	($0.44)	($0.79)	($0.24)
Weighted average number of shares:
Basic (in shares)				15,782,071	15,782,071	10,345,796	8,105,311	8,041,618	7,967,992	13,063,933	8,005,009	14,027,789	8,038,810	14,057,162	8,057,471
Diluted (in shares)				15,782,071	39,019,055	10,345,796	8,105,311	8,041,618	7,967,992	13,063,933	8,005,009	14,027,789	8,038,810	14,057,162	8,057,471

Correction_of_Previously_Issue5

Correction of Previously Issued Financial Statements (Details 3) (USD $)	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Jun. 30, 2012	Jun. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2012	Dec. 31, 2011
CASH FLOWS FROM FINANCING ACTIVITIES
Cash - end of year											$4,471,102	$3,051,407
Restated
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)			-2,228,804			146,874	-1,216,336	-711,531	-1,677,503	-1,483,122	-9,693,649	59,756
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization			43,212			85,979	112,786	173,823	178,233	122,103	242,650	163,375
Amortization / write-off of debt discount										137,248	353,656	256,948
Decrease (increase) in cash surrender value of officers' life insurance	-10,380	32,249	-39,398	89,844	10,458	-18,373	-7,149	-7,915	-17,529	81,929	-13,795	55,368
(Income) expense from change in value of derivatives			1,816,101			-355,866	-64,234	73,264	91,228	565,331	894,512	-1,537,936
Loss on extinguishment of debentures								80,316		80,316	0	80,316
(Increase) decrease in net deferred taxes			-343,000			-31,950	-266,000	-92,000	-517,960	-131,000	396,000	-611,000
Stock options/warrants issued for services			163,170			59,328	246,994	235,431	375,608	260,701	778,646	269,493
Equity in (gain) loss of equity-method investee			58,842			717	58,842	3,601	58,842	-189	58,842	122,698
Changes in operating assets and liabilities:
Decrease (increase) in accounts receivable			-692,653			-24,092	-212,714	-67,850	-530,052	-142,654	-273,791	95,080
Decrease (increase) in marketable securities			-2,201			-2,562	-3	-1,106	-1,953	1,444	-253	894
Increase in costs and estimated earnings in excess of billings			-56,424			0	-589,517		-491,733		-225,464	0
Decrease (Increase) in prepaid expenses			-5,966			25,979	1,426	-96,462	-46,100	-72,354	-24,956	-33,723
(Increase) decrease in deposits and other assets			-12,146			0	-12,354	5,170	-23,432	9,170	-8,818	5,393
(Decrease) increase in accounts payable and accrued expenses			152,364			165,934	-47,763	268,882	-44,515	641,899	-317,352	436,924
Billings in excess of costs and estimated earnings			302,224			0	-255,247		-195,500		-136,062	0
Decrease (increase) in income taxes receivable						-94,957		-185,301		-266,425	109,967	-113,102
Increase in income taxes payable			-1,976			0
Net cash used in operating activities			-846,655			-42,989	-2,251,269	-321,678	-2,842,366	-195,603	-3,361,685	-385,397
CASH FLOWS USED IN INVESTING ACTIVITIES
Cash paid in acquisitions						-60,000		-60,000		-60,000	-2,000,000	-60,000
Issuance of notes receivable			-195,229			0	-195,229		-195,229		-195,229	-834,814
Deferred stock issuance costs			-192,940			0	-192,890		-192,890		-192,891	-196,032
Cash acquired in GHH acquisition			106,641			0	106,641		106,641		106,641	0
Purchases of property and equipment			-12,516			-3,767	-4,244	-15,818	-6,994	-15,818	-34,753	-20,445
Net cash used in investing activities			-294,044			-63,767	-285,722	-75,818	-288,472	-75,818	-2,292,042	-1,111,291
CASH FLOWS FROM FINANCING ACTIVITIES
Issuance of Preferred Stock			0			4,215,065		4,215,065		4,215,065	6,234,900	0
Dividends paid			0			-44,429		-44,429		-44,429
(Payments on) / proceeds from convertible debentures			0			-35,000		-52,500		-70,000	0	-419,700
Net payments on long-term debt			-26,089			-2,815	-69,976	-5,657	-102,953	-165,730	-119,103	-11,429
Net proceeds from line of credit			435,066			-339,000	613,966	-144,000	522,782	-86,000	351,263	404,000
Net cash provided by financing activities			408,977			3,793,821	543,990	3,968,479	419,829	3,848,906	7,073,422	4,143,507
Net increase in cash			-731,722			3,687,065	-1,993,001	3,570,983	-2,711,009	3,577,485	1,419,695	2,646,819
Cash - beginning of year	1,058,406	2,319,685	3,051,407	3,975,571	4,091,653	404,588	3,051,407	404,588	3,051,407	404,588	3,051,407	404,588
Cash - end of year	$340,398	$1,058,406	$2,319,685	$3,982,073	$3,975,571	$4,091,653	$1,058,406	$3,975,571	$340,398	$3,982,073	$4,471,102	$3,051,407

Correction_of_Previously_Issue6

Correction of Previously Issued Financial Statements (Details 4) (USD $)	Dec. 31, 2012	Dec. 26, 2012	Nov. 16, 2012	Dec. 31, 2011	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2010
					Restated	Restated	Restated	Restated	Restated	Restated	Restated	Restated	Restated
Cash	$4,471,102			$3,051,407	$4,471,102	$340,398	$1,058,406	$2,319,685	$3,051,407	$3,982,073	$3,975,571	$4,091,653	$404,588
Accounts receivable	2,689,724			2,184,873		2,822,312	2,504,974	2,984,913	2,184,873
Marketable securities	31,107			30,854		32,806	30,855	33,055	30,854
Income tax receivable	0			113,102		113,102	113,102	113,102	113,102
Convertible notes receivable	0			834,814					834,814
Deferred issuance costs	0			196,032					196,032
Costs and estimated earnings in excess of billings	361,858			0		504,098	601,882	68,789
Deferred tax asset	0			337,000		916,000	748,000	577,000	337,000
Prepaid expenses and other current assets	142,668			95,143		169,298	121,772	129,213	95,143
Total current assets	7,696,459			6,843,225		4,898,014	5,178,991	6,225,757	6,843,225
PROPERTY AND EQUIPMENT - at cost less accumulated depreciation	540,570			79,768		488,219	504,499	534,082	79,768
OTHER ASSETS:
Goodwill	13,153,497			2,317,778		11,011,418	11,011,418	11,011,418	2,317,778
Intangible assets - net	1,155,949			274,179		625,844	672,298	720,559	274,179
Investment in equity-method investee	0			54,842					54,842
Investment in cost-method investee	100,000			100,000		100,000	100,000	100,000	100,000
Cash surrender value of officers' life insurance	365,830			352,035		369,564	359,184	391,433	352,035
Deferred tax asset	0			196,000		458,000	458,000	605,000	196,000
Deposits and other assets	62,032			14,854		47,046	35,968	35,759	14,854
Total other assets	14,837,308			3,309,688		12,611,872	12,636,868	12,864,169	3,309,688
TOTAL ASSETS	23,074,337			10,232,681		17,998,105	18,320,358	19,624,008	10,232,681
CURRENT LIABILITIES:
Note payable to bank						1,265,782	1,356,966	1,178,066	743,000
Current portion of long-term debt	175,785			52,337		21,360	21,360	19,610	52,337
Accounts payable	1,397,837			742,046		1,820,560	1,541,482	1,890,457	742,046
Billings in excess of costs and estimated earnings	165,865			0		91,798	32,051	589,522
Notes payable	1,094,263			743,000		51,224	52,971	79,570
Accrued expenses	1,235,259			924,499		975,401	1,251,228	1,100,402	924,499
Total current liabilities	4,069,009			2,461,882		4,226,125	4,256,058	4,857,627	2,461,882
NONCURRENT LIABILITIES:
Long-term debt - net of current portion	0			10,281		119,352	150,581	169,619	10,281
Derivative liability	2,475,159	230,985	136,677	963,127		1,054,355	898,893	2,779,228	963,127
Deferred tax liability	85,000			29,000		87,000	171,000	70,000	29,000
Total noncurrent liabilities	2,560,159			1,002,408		1,260,707	1,220,474	3,018,847	1,002,408
COMMITMENTS AND CONTINGENCIES	0			0
STOCKHOLDERS' EQUITY:
Preferred stock, $.001 par value, 5,000,000 and 0 shares authorized at September 30, 2012 and December 31, 2011, respectively, no shares issued or outstanding
Class B convertible preferred stock, $.001 par value, 2,000,000 and 2,500,000 shares authorized, 1,160,000 shares issued and outstanding						1,160	1,160	1,160	1,160
Class C convertible preferred stock, $.001 par value, 2,500,000 shares authorized, 2,380,952 shares issued and outstanding						2,381	2,381	2,381	2,381
Common stock, $.001 par value, 90,000,000 shares authorized, 22,331,687 and 8,146,325 shares issued and outstanding	22,332			8,146		15,782	15,782	15,782	8,146
Additional paid-in capital	30,805,827			9,968,098		17,702,064	17,573,450	17,489,626	9,968,098
Accumulated deficit	-14,386,539			-3,211,394		-5,210,114	-4,748,947	-5,761,415	-3,211,394
Total stockholders' equity	16,455,169			6,768,391		12,511,273	12,843,826	11,747,534	6,768,391
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$23,074,337			$10,232,681		$17,998,105	$18,320,358	$19,624,008	$10,232,681