root9B (RTNB) 10-K 30 Mar 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Mar. 16, 2015
Document And Entity Information
Entity Registrant Name	root9B Technologies 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 Common Stock, Shares Outstanding		72,076,243
Entity Public Float	$17,374,155
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY
Document Type	10-K
Amendment Flag	FALSE
Document Period End Date	31-Dec-14

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Dec. 31, 2014	Dec. 31, 2013
CURRENT ASSETS:
Cash	$765,099	$7,003,773
Accounts receivable, net	3,078,604	2,788,209
Marketable securities	38,863	36,510
Cost and estimated earnings in excess of billings	731,709	1,018,141
Prepaid expenses and other current assets	384,223	160,480
Total current assets	4,998,498	11,007,113
Construction in Progress - at cost	0	859,161
PROPERTY AND EQUIPMENT - at cost less accumulated depreciation	1,748,631	593,025
OTHER ASSETS:
Goodwill	4,352,177	10,715,807
Intangible assets - net	151,623	803,493
Investment in cost-method investee	100,000	100,000
Cash surrender value of officers' life insurance	338,214	416,265
Deposits and other assets	175,497	74,045
Total other assets	5,117,511	12,109,610
TOTAL ASSETS	11,864,640	24,568,909
CURRENT LIABILITIES:
Note payable	1,670,765	2,721,239
Current portion of long-term debt	1,500	3,846
Accounts payable	1,306,578	2,227,840
Billings in excess of costs and estimated earnings	991,254	556,545
Accrued expenses and other current liabilities	2,634,903	1,320,448
Total current liabilities	6,605,000	6,829,918
NONCURRENT LIABILITIES:
Long term debt - net of current portion	3,926	5,426
Derivative liability	10,651,239	726,993
Deferred tax liability	85,000	85,000
Total noncurrent liabilities	10,740,165	817,419
STOCKHOLDERS' EQUITY:
Preferred stock
Common stock, $.001 par value, 125,000,000 shares authorized, 48,670,144 and 27,465,836 shares issued and outstanding at December 31, 2014 and December 31, 2013, respectively	48,670	27,466
Additional paid-in capital	42,803,888	39,193,174
Accumulated deficit	-48,336,544	-22,302,622
Total stockholders' equity	-5,480,525	16,921,572
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	11,864,640	24,568,909
Class B Preferred Stock [Member]
STOCKHOLDERS' EQUITY:
Preferred stock	1,080	1,160
Class C Preferred Stock
STOCKHOLDERS' EQUITY:
Preferred stock	2,381	2,381
Series D Preferred Stock
STOCKHOLDERS' EQUITY:
Preferred stock	$0	$13

BALANCE_SHEETS_Parenthetical

BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2014	Dec. 31, 2013
STOCKHOLDERS' EQUITY:
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares authorized (in shares)	4,985,000	4,985,000
Preferred stock, shares issued (in shares)	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized (in shares)	125,000,000	90,000,000
Common stock, shares issued (in shares)	48,670,144	27,465,836
Common stock, shares outstanding (in shares)	48,670,144	27,465,836
Class B Preferred Stock [Member]
STOCKHOLDERS' EQUITY:
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares authorized (in shares)	2,000,000	2,000,000
Preferred stock, shares issued (in shares)	1,080,000	1,160,000
Preferred stock, shares outstanding (in shares)	1,080,000	1,160,000
Class C Preferred Stock
STOCKHOLDERS' EQUITY:
Preferred stock, par value (in dollars per share)	$0.00	$0.00
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
Class D Preferred Stock
STOCKHOLDERS' EQUITY:
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares authorized (in shares)	15,000	15,000
Preferred stock, shares issued (in shares)	0	13,376
Preferred stock, shares outstanding (in shares)	0	13,376

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Statements Of Operations
NET REVENUE	$20,175,488	$26,399,916
OPERATING EXPENSES:
Cost of revenues	14,982,996	20,845,516
Selling, general and administrative	11,184,909	9,214,410
Depreciation and amortization	386,282	380,951
Energy repositioning and subcontract obligation	1,162,089	0
Total operating expenses	27,716,276	30,440,877
LOSS FROM OPERATIONS	-7,540,788	-4,040,961
OTHER INCOME (EXPENSE):
Derivative (expense) income	-10,344,753	2,149,951
Goodwill impairment	-6,363,630	-4,472,089
Intangibles impairment	-429,394	-238,803
Adjustment to estimates recorded at acquisition	0	431,919
Interest expense, net	-59,066	-44,270
Other income (expense)	301,065	87,799
Total other (expense) income	-16,895,778	-2,085,493
LOSS BEFORE INCOME TAXES	-24,436,566	-6,126,454
INCOME TAX BENEFIT (EXPENSE)	0	0
NET LOSS	-24,436,566	-6,126,454
PREFERRED STOCK DIVIDENDS	-1,597,356	-1,280,408
DEEMED DIVIDEND ON PREFERRED STOCK	0	-509,184
NET LOSS ATTRIBUTABLE TO COMMON STOCKHOLDERS	($26,033,922)	($7,916,046)
Net loss per share:
Basic	($0.86)	($0.33)
Diluted	($0.86)	($0.33)
Weighted average number of shares:
Basic	30,345,422	24,052,686
Diluted	30,345,422	24,052,686

STATEMENTS_OF_STOCKHOLDERS_EQU

STATEMENTS OF STOCKHOLDERS EQUITY (USD $)	Warrants associated with Class B convertible preferred stock	Class C Preferred Stock	Class D Preferred Stock	Common Stock	Additional Paid-In Capital	Retained Earnings / Accumulated Deficit	Total
Beginning Balance at Dec. 31, 2012	$1,160	$2,381	$8	$22,332	$30,805,827	($14,386,539)	$16,445,169
Beginning Balance (in shares) at Dec. 31, 2012	1,160,000	2,380,952	7,796	22,331,687
Stock warrants issued for services					5,786		5,786
Stock options issued for assets and services rendered					188,016		188,016
Issuance of common stock as dividends on Preferred B, C and D stock				1,850	1,278,558	-1,280,408
Issuance of common stock as dividends on Preferred B, C and D stock (in shares)				1,850,452
Deemed dividend on preferred stock					509,184	-509,184
Issuance of preferred stock, net of issuance costs			6		5,452,144		5,452,150
Issuance of preferred stock, net of issuance costs (in shares)			6,080
Record the derivative liability associated with the issuance of the preferred stock					-401,785		-401,785
Conversion of Preferred D stock to common stock			-1	1,000	-1,000
Conversion of Preferred D stock to common stock (in shares)			-500	1,000,000
Issuance of Common Stock				308	208,032		208,340
Issuance of Common Stock (in shares)				308,000
Retirement of escrowed Common Stock related to GHH acquisition				-266	-239,348		-239,614
Retirement of escrowed Common Stock related to GHH acquisition (in shares)				-266,238
Issuance of Common Stock in Root9B Acquisition				2,242	1,387,758		1,390,000
Issuance of Common Stock in Root9B Acquisition (in shares)				2,241,935
Reclassification of derivative warrant liability to equity							0
Net Loss						-6,126,454	-6,126,454
Rounding					2	-37	-36
Ending Balance at Dec. 31, 2013	1,160	2,381	13	27,466	39,193,174	-22,302,622	16,921,572
Ending Balance (in shares) at Dec. 31, 2013	1,160,000	2,380,952	13,376	27,465,836
Stock warrants issued for services					28,259		28,259
Stock options issued for assets and services rendered					983,305		983,305
Issuance of common stock as dividends on Preferred B, C and D stock				2,294	1,595,062	-1,597,356
Issuance of common stock as dividends on Preferred B, C and D stock (in shares)				2,294,487
Conversion of Preferred B stock to common stock	-80			80
Conversion of Preferred B stock to common stock (in shares)	-80,000			80,000
Conversion of Preferred D stock to common stock			-13	18,001	-17,988
Conversion of Preferred D stock to common stock (in shares)			-13,376	18,001,392
Exercise of stock warrants				795	437,755		438,550
Exercise of stock warrants (in shares)				795,095
Exercise of stock options				34	23,301		23,335
Exercise of stock options (in shares)				33,334
Reclassification of derivative warrant liability to equity					420,507		420,507
Issuance of stock warrants in connection with 10% Convertible Notes					140,513		140,513
Net Loss						-24,436,566	-24,436,566
Ending Balance at Dec. 31, 2014	$1,080	$2,381		$48,670	$42,803,888	($48,336,544)	($5,480,525)
Ending Balance (in shares) at Dec. 31, 2014	1,080,000	2,380,952		48,670,144

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net Income (loss)	($24,436,566)	($6,126,454)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	386,282	380,951
Amortization of debt discount	11,278
Decrease (increase) in cash surrender value of officers' life insurance	78,051	-50,435
(Income) loss from change in value of derivatives	10,344,753	-2,149,951
Stock option / warrant compensation expense	794,901	193,802
Adjustment to estimates recorded at acquisition	0	-431,919
Impairment of goodwill and intangible assets	6,793,024	4,710,892
Changes in operating assets and liabilities:
Decrease (increase) in accounts receivable	-290,395	126,918
Increase in marketable securities	-2,353	-5,403
Decrease (increase) in costs and estimated earnings in excess of billings	286,432	-656,283
Increase in prepaid expenses	-223,743	-3,586
Increase in deposits and other assets	-101,452	-18,616
Increase in accounts payable and accrued expenses	390,847	914,073
Increase (decrease) in billings in excess of costs and estimated earnings	434,709	-43,726
Net cash used in operating activities	-5,534,232	-3,159,737
Cash flows from investing activities:
Cash paid for construction in progress	0	-859,161
Cash paid in acquisitions	0	-347,886
Cash acquired in acquisitions	0	82,352
Purchases of property and equipment, net	-243,587	-41,703
Net cash used in investing activities	-243,587	-1,166,398
Cash flows from financing activities:
Issuance of Class D preferred stock	0	5,452,150
Warrants and Options Exercised	461,884	0
Net payments on long-term debt	-1,500	0
Issuance of Convertible Notes and Warrants	1,800,000	0
Net proceeds (payments) of Notes Payable	-2,721,239	1,406,656
Net cash provided by financing activities	-460,855	6,858,806
Net (decrease) increase in cash	-6,238,674	2,532,671
Cash - beginning of period	7,003,773	4,471,102
Cash - end of period	765,099	7,003,773
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash payments for Interest	44,066	44,270
Cash payments for Income taxes	0	0
Summary of non-cash operating, investing and financing activities:
Reclassification of Derivative warrant liability to equity	420,507	0
Stock options issued for assets purchased	216,663	0
Issuance of 2,241,935 shares of common stock in Root9B Acquisition	0	1,390,000
Issuance of 308,000 shares of common stock	$0	$208,340

1_Description_of_Business_and_

1. Description of Business and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 1 - Description of Business and Summary of Significant Accounting Policies	Description of Business
	We are a provider of Cyber Security, Regulatory Risk Mitigation and Energy Solutions delivering technology and advisory services. We help clients in diverse industries improve performance, comply with complex regulations, reduce costs, leverage and integrate technology, and stimulate growth. We team with our clients to deliver sustainable and measurable results. Our primary focus is using our expertise on issues related to three key areas for customers; (i) cyber security, (ii) regulatory risk mitigation, and (iii) energy usage and strategy initiatives.  We work with our customers to assess, design, and provide customized advice and solutions that are tailored to address each client’s particular needs. We provide solutions and services to a wide variety of organizations including Fortune 500 companies, medium-sized businesses and governmental entities.
	Principles of Consolidation
	The consolidated financial statements include the accounts of the Company and its subsidiaries, all of which are wholly owned.  All significant intercompany balances and transactions have been eliminated.
	Use of Estimates
	The preparation of the Company’s consolidated financial statements, in conformity with generally accepted accounting principles, requires management to make estimates and assumptions.  These estimates and assumptions affect the reported amounts of assets and liabilities and the reported amounts of revenues and expenses during the reporting period.  Actual results could differ from these estimates.
	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.  Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash and cash equivalents.  The Company places its cash and cash equivalents on deposit with financial institutions in the United States.  The Company from time to time may have amounts on deposit in excess of the insured limits (FDIC limits are $250,000).  The Company periodically assesses the financial condition of the institutions and believes that the risk of loss is remote.
	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, 2014 and 2013, the allowance for doubtful accounts was $356,597 and $252,864, 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).
	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.
	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.
	Intangible asset impairment testing:
	Our goodwill impairment testing is calculated at the reporting unit level. Our annual impairment test has two steps. The first identifies potential impairments by comparing the fair value of the reporting 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 calculates 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 whenever events or circumstances indicate that an impairment may have occurred. 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, an impairment charge is recorded to the extent that the carrying amount of the intangible asset exceeds its fair value.
	We predominately use a discounted cash flow model derived from internal budgets and forecasts 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 management determines that the value of intangible assets have become impaired using this approach, we will record an 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.
	The Company’s annual goodwill impairment testing date is October 1 of each year.  The Company recorded the results of the impairment testing for 2014 and 2013 as of September 30, 2014 and December 31, 2013, respectively.  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 FASB ASC 350. During 2014, the Company recorded a goodwill impairment write-down of $6,363,630 related to the Energy Solutions segment which is reflected in the Statement of Operations.  During 2013, the Company recorded a goodwill impairment write-down of $4,472,089 related to its Energy Solutions business segment which is reflected in the Statement of Operations.  The balance recorded as goodwill as of December 31, 2014 and 2013 is $4,352,177 and $10,715,807, respectively, net of accumulated impairment of $16,969,662 and $10,606,032, respectively.
	Intangible assets, other than goodwill, 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 September 30, 2014 and December 31, 2013, the Company performed an impairment analysis. Based on the analysis at September 30, 2014, it was determined that a full impairment of the trade name and customer list intangible assets related to the Energy Solutions segment was required.  As a result, the Company recorded an impairment charge of $429,394 at September 30, 2014.  Based on the analysis at December 31, 2013, it was determined that an impairment was required for the intangible asset related to the customer lists for the Energy Solutions segment.  As a result, the Company recorded an impairment charge of $238,803 to the ES segment at December 31, 2013.  Customer relationships acquired are being amortized over the estimated useful life of four or 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 $664,648 and $1,561,404 at December 31, 2014 and 2013, respectively. At December 31, 2014 and 2013, accumulated amortization of intangible assets totaled $513,025 and $757,911, respectively.  Amortization expense on these intangible assets of $222,476 and $295,459 for the years ended December 31, 2014 and 2013, 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-15	$     59,301
	31-Dec-16	42,951
	31-Dec-17	39,371
	31-Dec-18	10,000
	31-Dec-19	-
		$   151,623
	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 13). 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 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.  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, the change in the fair value during the period is recorded in the Statement of Operations as either income or expense. Upon expiration 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 2 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 according to the vesting schedule 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.
	Recent accounting pronouncements:
	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606).  This guidance requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.  This guidance is effective for annual reporting periods beginning after December 15, 2016 and early adoption is not permitted.  The Company has not yet determined the effect, if any, that the adoption of this standard will have on the Company’s financial position or results of operations.
	In August 2014, the FASB issued Accounting Standards Update No. 2014-15, Going Concern (“ASU 2014-15”). ASU 2014-15 provides GAAP guidance on management’s responsibility in evaluating whether there is substantial doubt about a company’s ability to continue as a going concern and about related footnote disclosures. For each reporting period, management will be required to evaluate whether there are conditions or events that raise substantial doubt about a company’s ability to continue as a going concern within one year from the date the financial statements are issued. The standard will be effective for annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early application is permitted for annual or interim reporting periods for which the financial statements have not previously been issued. Upon adoption the Company will use the guidance in ASU 2014-15 to assess going concern.
	Since January 1, 2013, 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.

2_Fair_Value_Measurements

2. Fair Value Measurements	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 2 - Fair Value Measurements	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 a 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).
	Derivative Instruments:
	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 and 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 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.  Valuation models and techniques have been developed and are widely accepted that take into account the additional value inherent in “Down Round Protection.” These 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.  However, a key input to the “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 for the Series C Common Stock Warrants is deemed to be Level 3. 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.
	Estimating fair values of these derivative financial instruments 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 operating results will reflect this sensitivity of internal and external factors.
	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-14	31-Dec-13
	Expected Life (Years)	1.2	2.2
	Risk Free Rate	0.32%	0.45%
	Volatility	26.78%	29.31%
	Probability of a Capital Raise	8-95%	4-8%
	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 conjunction with debt and preferred stock issuances) are summarized below and disclosed on the balance sheet under Derivative liability:
			31-Dec-14
			Fair Value			Level 1		Level 2			Level 3
	Derivative Liability – Common Stock Purchase Warrants:
	Debentures		$	-				$	-
	Series B Preferred Stock			794,633					794,633
	Promissory Notes			225,897					225,897
	Series D Preferred Stock			3,325,449					3,325,449
	Series C Preferred Stock			6,305,260								6,305,260
	Total		$	10,651,239				$	4,345,979		$	6,305,260
			31-Dec-13
			Fair Value			Level 1		Level 2			Level 3
	Derivative Liability – Common Stock Purchase Warrants:
	Debentures		$	10,207				$	10,207
	Series B Preferred Stock			24,277					24,277
	Promissory Notes			85,824					85,824
	Series D Preferred Stock			224,075					224,075
	Series C Preferred Stock			382,610								382,610
	Total		$	726,993				$	344,383		$	382,610
	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 conjunction with certain 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, 2014 and 2013.:
			Fair Value Measurements Using
			Level 2 Inputs																Level 3 Inputs
			Derivative liability - Common Stock Purchase Warrants - Debentures				Derivative liability - Common Stock Purchase Warrants – Series B Preferred Stock			Derivative liability - Common Stock Purchase Warrants –Promissory Notes			Derivative liability - Common Stock Purchase Warrants – Series D Preferred Stock			Total Fair Value Measurements Using Level 2 Inputs			Derivative liability - Common Stock Purchase Warrants – Series C Preferred Stock			Grand Total Fair Value Measurements Using Both Level 2 and Level 3 Inputs
	Balance December 31, 2012		$	85,350			$	170,383		$	230,985		$	496,840		$	983,558		$	1,491,601		$	2,475,159
	Total unrealized (gains) or losses included in net income  or (loss)			(75,143	)			(146,106	)		(145,161	)		(674,550	)		(1,040,960	)		(1,108,991	)		(2,149,951	)
	Issuance of Series D Preferred Common Stock Purchase Warrants			--				--			--			401,785			401,785			--			401,785
	Balance December 31, 2013		$	10,207			$	24,277		$	85,824		$	224,075		$	344,383		$	382,610		$	726,993
	Total unrealized (gains) or losses included in net income  or (loss)			120,343				777,865			422,521			3,101,374			4,422,103			5,922,650			10,344,753
	Reclassification to equity resulting from exercise of Common Stock Purchase Warrants			( 130,550	)			(7,509	)		(282,448	)		--			(420,507	)		--			(420,507	)
	Balance December 31, 2014		$	--			$	794,633		$	225,897		$	3,325,449		$	4,345,979		$	6,305,260		$	10,651,239

3_Acquisitions

3. Acquisitions	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 3 - Acquisitions	We have acquired certain businesses, as set forth below and accordingly, the accompanying consolidated Financial Statements include the results of operations of each acquired business since the date of acquisition.
	Root9B, LLC
	On November 22, 2013, the Company and its wholly owned subsidiary, Root9B Partners, LLC, consummated an Agreement and Plan of Merger (the “Agreement”) with Root9B LLC, a Colorado corporation.  Pursuant to the Agreement, Root9B Partners, LLC merged into Root9B LLC, which became a wholly owned subsidiary of the Company.  Root9B LLC provides cyber security advisory and technical services to governmental and commercial businesses.
	Pursuant to the Agreement, the Company acquired all of the assets of Root9B LLC.  In consideration the Company paid $347,886 in cash and issued 2,241,935 restricted shares of the Company’s common stock valued at $1,390,000 for a total purchase price of $1,737,886.  The Company entered into employment agreements with Eric Hipkins and Michael Morris, key employees of Root9B LLC.  The following table presents the purchase price allocation:
	Consideration	$	1,737,886
	Assets Acquired:
	Current Assets	$	315,377
	Property & Equipment, net		96,244
	Intangible assets		181,807
	Goodwill		2,034,398
	Total assets acquired		2,627,826
	Liabilities Assumed:
	Accounts Payable		283,827
	Notes Payable		220,320
	Billings in excess of costs		337,060
	Accrued Expenses		48,733
	Total liabilities assumed		889,940
	Net Assets Acquired	$	1,737,886
	The acquired intangibles include customer relationships valued at $131,807 being amortized over 4 years and trade name valued at $50,000 being amortized over 5 years.

4_Property_and_Equipment

4. Property and Equipment	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 4 - Property and Equipment	The principal categories and estimated useful lives of property and equipment are as follows:
								Estimated
		2014			2013			Useful Lives
	Office equipment	$	1,564,404		$	491,422		5 years
	Furniture and fixtures		277,499			216,509		7 years
	Vehicles		13,567			30,567		5 Years
	Computer software		276,613			56,528		3 years
	Leasehold improvements		114,572			115,068			**
	Land		266,765			300,915			N/A
			2,513,420			1,211,009
	Less: accumulated depreciation		(764,789	)		(617,984	)
		$	1,748,631		$	593,025
	** The lesser of useful life or the minimum lease term.

5_Marketable_Securities_Classi

5. Marketable Securities Classified as Trading Securities	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 5 - 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, 2014 and 2013, respectively, is as follows:
				Fair Market		Holding
		Cost		Value		Gain (Loss)
	31-Dec-14	$	42,504	$	38,863	$	2,353
	31-Dec-13	$	42,504	$	36,510	$	5,403

6_Investment_in_Limited_Liabil

6. Investment in Limited Liability Company	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 6 - 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 $3,600 and $2,400 for the years ended December 31, 2014 and 2013, respectively.

7_Goodwill_Impairment

7. Goodwill Impairment	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 7 - Goodwill Impairment	The Company completed an annual impairment evaluation for the years ended December 31, 2014 and 2013, applying both Step 1 and Step 2 tests as applicable in FASB ASC 350.  Our annual goodwill impairment testing date is October 1 of each year. In determining impairment charges, the Company uses various valuation techniques applying both the income approach and market approach for each reporting unit. During 2014, the Company recorded a goodwill impairment write-down of $6,363,630 related to its Energy Solutions business segment / reporting unit, which is reflected in the Statement of Operations. During 2013, the Company recorded a goodwill impairment write-down of $4,472,089 related to its Energy Solutions business segment / reporting unit, which is reflected in the Statement of Operations.  The balance recorded as goodwill as of December 31, 2014 and 2013 is $4,352,177 and $10,715,807, respectively, net of accumulated impairment of $16,969,662 and $10,606,032, respectively.

8_Accrued_Expenses

8. Accrued Expenses	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 8 - Accrued Expenses	Accrued expenses consisted of the following at December 31, 2014 and 2013:
		2014		2013
	Accrued payroll	$	1,404,815	$	585,955
	Accrued vacation		292,775		332,932
	Other accrued liabilities		937,313		401,561
		$	2,634,903	$	1,320,448

9_Notes_Payable

9. Notes Payable	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 9 - Notes Payable	Between October 23, 2014 and November 21, 2014, the Company issued $1,800,000 of 10% Convertible Promissory Notes (the “Promissory Notes”) and warrants to purchase 630,000 shares of the Company’s common stock (the “Warrants”) to accredited investors.  The Promissory Notes have a term of 12 months, pay interest semi-annually at 10% per annum and can be voluntarily converted by the holder into shares of common stock at an exercise price of $1.12 per share.  The Warrants have an exercise price of $1.12 per share and have a term of five years.  The fair value of the Warrants was $140,513 and was recorded as a debt discount and credited to Additional Paid-In Capital.  The discount is being amortized to interest expense over the one tear term of the note.  The Company incurred fees of $38,812 in connection with the issuance of the Promissory Notes.  At December 31, 2014 the outstanding amount of Promissory Notes (net of the debt discount) was $1,670,765.
	On July 5, 2013, the Company entered into an asset based revolving line of credit arrangement with a financial institution. The line of credit was limited to a borrowing base of 80% of eligible receivables or $3,000,000 and interest was at the one month LIBOR plus 225 basis points.  The Company incurred total fees of $7,500 in deferred loan costs in conjunction with arranging this facility. The line was renewable annually.  The Company was required, as a first priority security interest, to maintain a compensating balance of $3 million on account at this financial institution.  The loan terms included a release provision on the compensating balance, reducing it as the Company met net operating income thresholds set forth in the loan agreement and as of December 31, 2013 the compensating balance was $3 million.  Outstanding borrowings under this agreement were $2,502,604 at December 31, 2013.  The Company decided not to renew the line of credit when it came due in July 2014 and paid off the outstanding balance on July 3, 2014.  In addition, as a part of the Root9B LLC acquisition, the Company assumed notes payable in the amount of $218,635 which were outstanding at December 31, 2013.  These notes were subsequently paid off in January 2014.

10_LongTerm_Debt

10. Long-Term Debt	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 10 - Long-Term Debt	Long-term debt as of December 31, 2014 and 2013 consists of the following:
		2014			2013
	Dell Financial Service Note, due in 50 monthly installments of
	$166.31 ending May 2015.  Payments include interest of 18%.	$	- -		$	2,354
	Xerox Copier Lease, due in 63 monthly installments of $145.12
	ending in April 2018.  Payments include interest at 4%.		5,426			6,918
			5,426			9,272
	Current portion		(1,500	)		(3,846	)
	Long-term portion	$	3,926		$	5,426

11_Stockholders_Equity

11. Stockholders' Equity	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 11 - Stockholders' Equity	Common Stock:
	Generally, the Company issues common stock in connection with acquisitions, as dividends on preferred stock, upon the exercise of common stock warrants or stock options and upon conversion of preferred shares to common stock.
	In 2014, the Company issued 2,294,487 shares as dividends on preferred stock, 18,081,392 shares upon conversion of Series B and Series D convertible Preferred stock, 795,095 shares upon the exercise of common stock warrants, 33,334 shares upon exercise of stock options.
	In 2013, the Company issued 2,241,935 shares in connection with the acquisition of Root9B LLC, 1,850,452 shares as dividends on preferred stock, 1,000,000 shares upon conversion of Series D convertible Preferred stock, 308,000 shares related to services to GHH prior to the acquisition, and the Company retired 266,238 shares that were related to the acquisition of GHH.
	7% Series B Convertible Preferred Stock:
	During 2010, we issued 1,200,000 shares of 7% Series B Convertible Preferred Stock (“Series B Preferred Stock”), along with 1,058,940 detachable warrants.  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.  As of December 31, 2014 and 2013, 1,080,000 shares and 1,160,000 shares, respectively, of the Series B Preferred Stock remain outstanding.
	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 was priced at $2.10 and, included 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, and (c) is automatically converted into common stock should the price of the Company’s common stock exceed $2.50 for 30 consecutive trading days. The warrants issued in connection with the preferred stock contain full-ratchet anti-dilution provisions that require them to be recorded as a derivative instrument.
	During 2011, the Company issued 2,380,952 shares of Series C Preferred Stock and 8,217,141 warrants.  All of these shares were outstanding as of December 31, 2014 and 2013.
	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 was $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.
	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.
	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 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.
	The Series D Preferred Stock automatically converted to common stock on December 26, 2014, which was the second anniversary of the original issuance of these shares.  During 2014, 13,376 shares of the Series D Preferred Stock were converted into 18,001,392 shares of common stock.  As of December 31, 2014 and 2013, 0 shares and 13,376 shares, respectively, of the Series D Preferred Stock remain outstanding.
	Stock Options:
	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.  On August 13, 2014, the Company’s stockholders approved an amendment to the Company’s 2008 Stock Incentive Plan increasing the number of shares of Common Stock available for issuance under the Plan to 20,000,000.  All options are approved by the Compensation Committee.  As of December 31, 2014, there were 8,690,136 shares available for grant under the Plan.
	The Company’s results for 2014 and 2013 include stock option based compensation expense of $757,000 and $178,000, respectively.  These amounts are included within SG&A expenses on the Statement of Operations.  There were no tax benefits recognized in 2014 or 2013 for stock option based compensation.
	The Company grants stock options to key employees and Board members at prices not less than the fair market value of the Company’s common stock on the grant date.  Options issued expire either at five or ten years from the date of grant.  The options are exercisable either immediately or based on a vesting schedule over 1 to 4 years.  Compensation cost is recognized on a straight line basis based on the applicable vesting schedule. The Company uses the Black-Scholes valuation method to estimate the grant date fair value of each option.  The fair values of options granted were estimated using the following weighted-average assumptions:
		Years Ended
		31-Dec-14	31-Dec-13
	Exercise price	$0.54 - $2.00	$0.59
	Risk free interest rate	0.66% to 2.09%	1.39%
	Volatility	29.65% - 37.13%	32.83%
	Expected Term	2.5 Years - 6 Years	5 Years
	Dividend yield	None	None
	The expected dividend yield is zero as the Company does not currently pay dividends on its common stock.  As the Company’s common stock has very low trading volume, volatility is calculated based on the average volatility of a group of peer companies.  The risk free interest rate is based on the U.S. Treasury rates on the grant date with maturity dates approximating the expected life of the option on the grant date.  The expected term is an estimate based on the average of the date of vesting and the end of term of the option.  These assumptions are evaluated and revised for future grants, as necessary, to reflect market conditions and experience.  There were no significant changes made to the methodology used to determine the assumptions during 2014.  The weighted-average grant-date fair value of stock options granted was $0.21 during 2014 and $0.18 during 2013.  The following represents the activity under the stock incentive plan as of December 31, 2014 and changes during the two years then ended:
			Weighted Average
		Outstanding Options	Exercise Price
	Outstanding at December 31, 2012	5,114,864	$0.84
	Issued	525,000	$0.59
	Outstanding at December 31, 2013	5,639,864	$0.83
	Issued	6,585,000	$0.80
	Exercised	(33,334)	$0.70
	Forfeitures	-881,666	$0.85
	Outstanding at December 31, 2014	11,309,864	$0.81
	Exercisable at December 31, 2014	8,328,197	$0.85
	The weighted-average remaining contractual life for options outstanding at December 31, 2014 was 6.4 years and for options exercisable at December 31, 2014 was 5.6 years.  The aggregate intrinsic value of options outstanding at December 31, 2014 was $8,588,909 and for options exercisable at December 31, 2014 was $5,998,770.  As of December 31, 2014 there was approximately $412,000 of unrecognized compensation cost related to outstanding stock options.  The unrecognized compensation cost will be recognized over a weighted-average period of 0.9 years.
	Warrants:
	The Company predominantly issues warrants to purchase Common Stock in connection with the issuance of Convertible Preferred Stock and Convertible Notes.  The Company has also issued warrants for service to board members and outside companies.  Additionally, the Company has issued warrants in connection with an acquisition (specifically, warrants were issued in connection with the GHH acquisition to convert GHH warrants to Root9B warrants).  15,635,308 of the 18,753,060 outstanding warrants have been issued in connection with equity instruments and are accounted for as a derivative liability.  The remaining 3,117,752 warrants were issued for services to board members or external companies, in connection with the GHH acquisition, or in connection with the issuance of convertible notes and have been recorded based on fair value.  The warrants expire 5 years from the date of issuance.  Generally, warrants vest immediately or over a vesting schedule of between 1 and 3 years. The Company uses the Black-Scholes or “Binomial” valuation method, as appropriate to estimate the grant date fair value of each warrant.
	The Company issued 297,000 and 25,000 warrants to purchase shares of common stock in exchange for service during 2014 and 2013, respectively.  The Company’s results for the years 2014 and 2013, include expense related to warrants issued for services of $38,000 and $16,000, respectively.  These amounts are included within SG&A expenses on the Consolidated Statement of Operations.
	Warrant holders exercised 1,186,300 warrants to purchase common stock, some of which were cashless exercises, during 2014.  The weighted average price of the exercised warrants was $0.71 and the Company received $438,550 in proceeds and issued 795,095 shares of common stock as a result of these exercises.  There were no warrants exercised during 2013.
	The fair values of warrants granted for service were estimated using the following weighted-average assumptions:
		Years Ended
		31-Dec-14	31-Dec-13
	Exercise price	$0.75 - $1.12	$0.80
	Risk free interest rate	0.63% to 1.87%	1.39%
	Volatility	28.93% - 36.91%	33.13%
	Expected Term	2.5 Years – 5.75 Years	5 Years
	Dividend yield	None	None
	The following represents the stock warrant activity as of December 31, 2014 and changes during the two years then ended:
		Outstanding Warrants	Weighted Average
			Exercise Price
	Outstanding at December 31, 2012	16,249,985	$1.10
	Issued	2,862,375	$1.12
	Outstanding at December 31, 2013	19,112,360	$1.11
	Issued	927,000	$1.05
	Exercised	-1,186,300	$0.71
	Cancelled	(100,000)	$0.75
	Outstanding at December 31, 2014	18,753,060	$1.06

12_Capital_Stock_Authorized

12. Capital Stock Authorized	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 12 - Capital Stock Authorized	On August 13, 2014, the Company’s stockholders approved an increase of the Company’s authorized common stock, par value $0.001 (the “Common Stock”) from 90,000,000 shares to 125,000,000 shares.

13_Income_Taxes

13. Income Taxes	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 13 - Income Taxes	Significant components of the income tax benefit (expense) are summarized as follows:
		2014			2013
	Current provision:
	Federal	$	0		$	0
	State		0			0
	Deferred provision:
	Federal		0			0
	State		0			0
		$	0		$	0
	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, 2014 and 2013 follows:
		2014			2013
	Federal statutory rate		34	%		34	%
	Book derivative (income) expense		(14.2	)		12
	Change in valuation allowance		(10.6	)		(46.1	)
	Intangibles impairment		(0.3	)		--
	Stock compensation expense		(1.1	)		(1.1	)
	Goodwill impairment		(6.6	)		--
	State income taxes, net of  federal income tax benefit		0.7			1.3
	Officers’ life insurance		(0.1	)		0.3
	Meals & Entertainment		--			(0.1	)
	Other		(1.8	)		(0.3	)
			0	%		0	%
	The Company provides for income taxes 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 and financial reporting purposes.  Deferred tax assets and liabilities are comprise of the following at December 31, 2014 and 2013.
		2014			2013
	Deferred income tax assets:
	Operating loss carry forward	$	5,260,000		$	2,740,000
	Acquired NOL – Ecological acquisition		164,910			164,910
	Accrued compensation		92,000			96,000
	Allowance for doubtful accounts		141,000			100,000
	Trading securities		0			0
	Intangible assets		1,886,000			1,860,000
	Investment in equity-method investee		0			0
	Total deferred tax assets		7,543,910			4,960,910
	Less: valuation allowance		(7,543,910	)		(4,960,910	)
	Deferred income tax assets		0			0
	Deferred income tax liabilities:
	Property and equipment	$	(85,000	)	$	(85,000	)
	Total deferred tax liabilities	$	(85,000	)	$	(85,000	)
	Net deferred income taxes:
	Current		0			0
	Non-current		0			0
			0			0
	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 ($5,493,000), which is primarily comprised of net operating loss carry forwards of ($5,260,000) and a full valuation allowance for the noncurrent deferred tax asset of $2,050,910 representing the impairment of goodwill and intangible assets for the Energy Solutions segment and net operating loss carry forwards acquired in the Ecological acquisition on December 31, 2012.  Management made the assessment at the end of both 2014 and 2013 that a full valuation allowance for these deferred tax assets should be provided based on consideration of recent net operating losses and the results of goodwill impairment tests in both 2014 and 2013, that it was not longer, at this time, more likely than not that the deferred tax assets would be recoverable.  Management will continue to monitor the status of the recoverability of deferred tax assets.   At December 31, 2014, the Company has an income tax net operating loss carry forward of approximately $735,000 that begins to expire in 2031, an income tax net operating loss carry forward of approximately $3,007,000 that begins to expire in 2032, an income tax net operating loss carry forward of approximately $3,226,000 that begins to expire in 2033 and an income tax net operating loss carry forward of approximately $6,414,000 that begins to expire in 2034.

14_Net_Loss_Per_Share

14. Net Loss Per Share	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 14 - Net Loss Per Share
	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.  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.
		2014			2013
	Basic:
	Numerator –net loss attributable to common stockholders	$	(26,033,922	)	$	(7,916,046	)
	Denominator – weighted – average shares outstanding		30,345,422			24,052,686
	Net loss per share – Basic and diluted	$	(0.86	)	$	(0.33	)
	Incremental common shares (not included due to their anti-dilutive nature) :
	Stock options		11,309,864			5,639,864
	Stock warrants		18,753,060			19,112,360
	Convertible preferred stock – Series B		1,080,000			1,160,000
	Convertible preferred stock – Series C		7,142,856			7,142,856
	Convertible preferred stock – Series D		-			18,001,392
	Convertible Notes		1,607,143			-
			39,892,923			51,056,472

15_Commitments_and_Contingenci

15. Commitments and Contingencies	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 15 - 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 as of December 31, 2014, are as follows:
	2015	$	758,579
	2016	$	598,314
	2017	$	555,867
	2018	$	247,169
	2019	$	188,275
	The leases cover office premises and leased vehicles.  Of these leases, a total of $9,701 is allocated for vehicle leases and $2,292,711 is for office premises. Non-cancellable contracts with talent acquisition search engines account for $56,110 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 2014 and 2013 were $677,989 and $620,699, 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 2014 and 2013 was $172,074 and $167,461, respectively.
	The Company is a co-indemnitor in support of surety bonds issued by Platte River Insurance on behalf of Prime Solutions for the benefit of Honeywell pursuant to Prime Solutions, Inc.’s (“Prime”) solar project located in Worcester Massachusetts (the “Prime Contract”). The Company’s maximum liability exposure under the bond is $1,412,544, if Prime fails to meet its contracted obligations. In October 2014, the Company determined it is probable that Prime will fail to meet its contracted obligations under the Prime Contract, and therefore, that the Company may have to meet outstanding Prime Contract obligations. The Company has evaluated the status of the project, amounts paid to date on the contract and assessed the remaining work to be performed. The Company estimated that the most likely amount of the Company’s obligation under the Prime Contract is $650,000, and that amount was accrued as a Selling, general and administrative expense on the Consolidated Statement of Operations during 2014.

16_Employee_Benefit_Plan

16. Employee Benefit Plan	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 16 - 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, 2014 and 2013 were approximately $51,296 and $62,007, respectively.

17_Advertising

17. Advertising	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 17 - Advertising	The Company expenses advertising costs as incurred.  Advertising expenses for the years ended December 31, 2014 and 2013 were $4,435 and $23,231, respectively.

18_Major_Customers

18. Major Customers	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 18 - Major Customers	Approximately 34 and 47 percent of total revenues were earned from the Company’s top five customers for the years ended December 31, 2014 and 2013, respectively.

19_Segment_Information

19. Segment Information	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 19 - Segment Information	The Company operates in three business segments: the Cyber Solutions segment, the Business Solutions segment and the Energy Solutions segment.  The Cyber Solutions segment provides cyber security and advanced technology training services, operational support and consulting services.  The Business Solutions segment provides business advisory and consulting services and solutions primarily in the following areas: risk, data, organizational change and cyber. The Energy Solutions segment works with customers to assess, design and install processes and automation to address energy regulation, strategy, cost, and usage initiatives.  The Cyber Solutions segment operated for the full year in 2014 and only partially in 2013 as it was acquired in November of 2013.
	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, 2014 and 2013.
			Year Ended December 31, 2014
			Cyber Solutions			Business Solutions			Energy Solutions			Total
	Revenue		$	4,076,050		$	12,964,920		$	3,134,518		$	20,175,488
	Income (Loss) from Operations before Overhead		$	(106,312	)	$	1,332,555		$	(2,352,884	)	$	(1,126,641	)
	Allocated Corporate Overhead			1,529,255			3,198,644			1,686,248			6,414,147
	Loss from Operations		$	(1,635,567	)	$	(1,866,089	)	$	(4,039,132	)	$	(7,540,788	)
	Assets		$	3,392,939		$	5,928,331		$	2,543,370		$	11,864,640
			Year Ended December 31, 2013
			Cyber			Business			Energy Solutions			Total
			Solutions			Solutions
	Revenue		$	8,750		$	14,482,476		$	11,908,690		$	26,399,916
	Income (Loss) from Operations before Overhead		$	(423,851	)	$	1,773,190		$	(1,238,250	)	$	110,989
	Allocated Corporate Overhead  (a)		$	1,391		$	2,403,845		$	1,746,712			4,151,949
	Loss from Operations  (a)		$	(425,342	)	$	(630,655	)	$	(2,984,962	)	$	(4,040,961	)
	Assets		$	462,900		$	13,923,275		$	10,182,734		$	24,568,909
	(a)	The Company began allocating corporate overhead to the business segments in 2014.  We have allocated overhead on a proforma basis for the year ended December 31, 2013 above for comparison purposes.

20_Summary_ProForma_Financial_

20. Summary Pro-Forma Financial Information (unaudited)	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 20 - Summary Pro - Forma Financial Information (unaudited)	The following unaudited summary pro-forma data summarizes the results of operations for the years ended December 31, 2014 and 2013 as if the purchase of Root9B, LLC had been completed January 1, 2013.  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, 2013.
		31-Dec-14			31-Dec-13
	Net revenues		N/A	*	$	27,974,863
	Operating loss		N/A	*		(3,984,627	)
	Net loss per share – basic		N/A	*	$	(0.15	)
	Net loss per share- diluted		N/A	*	$	(0.15	)
	*    All entities were consolidated effective January 1, 2014; therefore; the results of operations are included in these financial statements.

21_Related_Party_Transactions

21. Related Party Transactions	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 21 - Related Party Transactions	On January 16, 2014, the Company paid dividends on its Series C Preferred Stock in Common Stock of the Company.  Of this dividend, $140,000, equating to 241,379 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 January 16, 2015, the Company also paid dividends on its Series C Preferred Stock in Common Stock of the Company – see Note 22 – Subsequent Events below.  Of this dividend, $140,000, equating to 90,323 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.
	See Note 15 for description of a related party leasing arrangement.

22_Subsequent_Events

22. Subsequent Events	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
Note 22 - Subsequent Events	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, 2014, $56,372 of dividends had accrued on these shares.  However, they are unrecorded on the Company’s books until declared.  On January 16, 2015, the Company declared dividends on its Series B and the Company paid the dividends in Company common stock.  On January 16, 2015 the Company issued 36,369 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, 2014, $350,000 of dividends had accrued on these shares. However, they are unrecorded on the Company’s books until declared. On January 16, 2015, the Company declared dividends on its Series C and the Company paid the dividends in Company common stock.  On January 16, 2015, the Company issued 225,807 shares to the 7% Series C Convertible Preferred Stockholders.
	On February 6, 2015, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with IPSA International, Inc. (“IPSA”). On February 9, 2015, the Company and IPSA consummated and closed the Merger.  Pursuant to the terms of the Merger Agreement, upon the closing of the Merger, the Company issued ten million shares of the Company’s common stock to the stockholders of IPSA (the “Stock Consideration”), as well as paid $2,500,000 to such stockholders. Twenty five percent of the Stock Consideration (the “Indemnity Shares”) shall be subject to a pledge agreement executed by and between the Company and the stockholders of IPSA, whereby such Indemnity Shares shall secure the obligations of IPSA to indemnify the Company pursuant to the terms of the Merger Agreement.  In conjunction with the closing of the Merger, the Corporation entered into a registration rights agreement with the stockholders of IPSA whereby the Corporation agreed to provide piggyback registration rights to the holders of the Stock Consideration.  The Company entered into an employment agreement with Dan Wachtler, a key employee of IPSA.
	On February 9, 2015, the Company entered into a securities purchase agreement with an accredited investor, pursuant to which the Company issued 5,586,450 shares of common stock at a purchase price of $1.10 per share. In addition, the Company issued warrants to purchase up to 5,135,018 shares of the Company’s common stock in the aggregate, at an exercise price of $0.80 per share (the “Warrants”). The Warrants have a term of three years and may be exercised at any time from or after the date of issuance, may be exercised on a cashless basis and contain customary, structural anti-dilution protection (i.e., stock splits, dividends, etc).  Upon closing of this equity financing, the Company received proceeds of $6,145,095.
	On February 17, 2015, the Company entered into a securities purchase agreement with an accredited investor, pursuant to which the Company issued 1,162,321 shares of common stock at a purchase price of $1.10 per share. In addition, the Company issued warrants to purchase up to 1,068,390 shares of the Corporation’s common stock in the aggregate, at an exercise price of $0.80 per share (the “Warrants”). The Warrants have a term of three years and may be exercised at any time from or after the date of issuance, may be exercised on a cashless basis and contain customary, structural anti-dilution protection (i.e., stock splits, dividends, etc).  Upon closing of this equity financing, the Company received proceeds of $1,278,553.
	On March 12, 2015, the Company entered into securities purchase agreements with a group of accredited investors, pursuant to which the Company issued 3,686,818 shares of common stock at a purchase price of $1.10 per share. In addition, the Company issued warrants to purchase up to 1,843,413 shares of the Corporation’s common stock in the aggregate, at an exercise price of $1.50 per share (the “Warrants”). The Warrants have a term of three years and may be exercised at any time from or after the date of issuance and contain customary, structural anti-dilution protection (i.e., stock splits, dividends, etc).  Upon closing of this equity financing, the Company received proceeds of $4,055,498.
	The Company incurred fees of $184,697 in connection with the three financing transactions discussed above and this amount is not reflected in the proceeds amounts.

1_Description_of_Business_and_1

1. Description of Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Description Of Business And Summary Of Significant Accounting Policies Policies
Description of Business	We are a provider of Cyber Security, Regulatory Risk Mitigation and Energy Solutions delivering technology and advisory services. We help clients in diverse industries improve performance, comply with complex regulations, reduce costs, leverage and integrate technology, and stimulate growth. We team with our clients to deliver sustainable and measurable results. Our primary focus is using our expertise on issues related to three key areas for customers; (i) cyber security, (ii) regulatory risk mitigation, and (iii) energy usage and strategy initiatives.  We work with our customers to assess, design, and provide customized advice and solutions that are tailored to address each client’s particular needs. We provide solutions and services to a wide variety of organizations including Fortune 500 companies, medium-sized businesses and governmental entities.
Principles of Consolidation	The consolidated financial statements include the accounts of the Company and its subsidiaries, all of which are wholly owned.  All significant intercompany balances and transactions have been eliminated.
Use of Estimates	The preparation of the Company’s consolidated financial statements, in conformity with generally accepted accounting principles, requires management to make estimates and assumptions.  These estimates and assumptions affect the reported amounts of assets and liabilities and the reported amounts of revenues and expenses during the reporting period.  Actual results could differ from these estimates.
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.  Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash and cash equivalents.  The Company places its cash and cash equivalents on deposit with financial institutions in the United States.  The Company from time to time may have amounts on deposit in excess of the insured limits (FDIC limits are $250,000).  The Company periodically assesses the financial condition of the institutions and believes that the risk of loss is remote.
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, 2014 and 2013, the allowance for doubtful accounts was $356,597 and $252,864, 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).
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.
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.
Intangible Asset Impairment Testing	Our goodwill impairment testing is calculated at the reporting unit level. Our annual impairment test has two steps. The first identifies potential impairments by comparing the fair value of the reporting 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 calculates 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 whenever events or circumstances indicate that an impairment may have occurred. 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, an impairment charge is recorded to the extent that the carrying amount of the intangible asset exceeds its fair value.
	We predominately use a discounted cash flow model derived from internal budgets and forecasts 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 management determines that the value of intangible assets have become impaired using this approach, we will record an 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.
	The Company’s annual goodwill impairment testing date is October 1 of each year.  The Company recorded the results of the impairment testing for 2014 and 2013 as of September 30, 2014 and December 31, 2013, respectively.  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 FASB ASC 350. During 2014, the Company recorded a goodwill impairment write-down of $6,363,630 related to the Energy Solutions segment which is reflected in the Statement of Operations.  During 2013, the Company recorded a goodwill impairment write-down of $4,472,089 related to its Energy Solutions business segment which is reflected in the Statement of Operations.  The balance recorded as goodwill as of December 31, 2014 and 2013 is $4,352,177 and $10,715,807, respectively, net of accumulated impairment of $16,969,662 and $10,606,032, respectively.
	Intangible assets, other than goodwill, 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 September 30, 2014 and December 31, 2013, the Company performed an impairment analysis. Based on the analysis at September 30, 2014, it was determined that a full impairment of the trade name and customer list intangible assets related to the Energy Solutions segment was required.  As a result, the Company recorded an impairment charge of $429,394 at September 30, 2014.  Based on the analysis at December 31, 2013, it was determined that an impairment was required for the intangible asset related to the customer lists for the Energy Solutions segment.  As a result, the Company recorded an impairment charge of $238,803 to the ES segment at December 31, 2013.  Customer relationships acquired are being amortized over the estimated useful life of four or 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 $664,648 and $1,561,404 at December 31, 2014 and 2013, respectively. At December 31, 2014 and 2013, accumulated amortization of intangible assets totaled $513,025 and $757,911, respectively.  Amortization expense on these intangible assets of $222,476 and $295,459 for the years ended December 31, 2014 and 2013, 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-15	$     59,301
	31-Dec-16	42,951
	31-Dec-17	39,371
	31-Dec-18	10,000
	31-Dec-19	-
		$   151,623
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 13). 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 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.  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, the change in the fair value during the period is recorded in the Statement of Operations as either income or expense. Upon expiration 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 2 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 according to the vesting schedule 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.
Recent accounting pronouncements	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606).  This guidance requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.  This guidance is effective for annual reporting periods beginning after December 15, 2016 and early adoption is not permitted.  The Company has not yet determined the effect, if any, that the adoption of this standard will have on the Company’s financial position or results of operations.
	In August 2014, the FASB issued Accounting Standards Update No. 2014-15, Going Concern (“ASU 2014-15”). ASU 2014-15 provides GAAP guidance on management’s responsibility in evaluating whether there is substantial doubt about a company’s ability to continue as a going concern and about related footnote disclosures. For each reporting period, management will be required to evaluate whether there are conditions or events that raise substantial doubt about a company’s ability to continue as a going concern within one year from the date the financial statements are issued. The standard will be effective for annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early application is permitted for annual or interim reporting periods for which the financial statements have not previously been issued. Upon adoption the Company will use the guidance in ASU 2014-15 to assess going concern.
	Since January 1, 2013, 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.

1_Description_of_Business_and_2

1. Description of Business and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2014
Description Of Business And Summary Of Significant Accounting Policies Tables
Expected amortization expense related to intangible assets	31-Dec-15	$     59,301
	31-Dec-16	42,951
	31-Dec-17	39,371
	31-Dec-18	10,000
	31-Dec-19	-
		$   151,623

2_Fair_Value_Measurements_Tabl

2. Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2014
Fair Value Measurements Tables
Assumptions related to the Series C Common Stock Warrants		31-Dec-14	31-Dec-13
	Expected Life (Years)	1.2	2.2
	Risk Free Rate	0.32%	0.45%
	Volatility	26.78%	29.31%
	Probability of a Capital Raise	8-95%	4-8%
Financial assets and liabilities measured at fair value on a recurring basis			31-Dec-14
			Fair Value			Level 1		Level 2			Level 3
	Derivative Liability – Common Stock Purchase Warrants:
	Debentures		$	-				$	-
	Series B Preferred Stock			794,633					794,633
	Promissory Notes			225,897					225,897
	Series D Preferred Stock			3,325,449					3,325,449
	Series C Preferred Stock			6,305,260								6,305,260
	Total		$	10,651,239				$	4,345,979		$	6,305,260
			31-Dec-13
			Fair Value			Level 1		Level 2			Level 3
	Derivative Liability – Common Stock Purchase Warrants:
	Debentures		$	10,207				$	10,207
	Series B Preferred Stock			24,277					24,277
	Promissory Notes			85,824					85,824
	Series D Preferred Stock			224,075					224,075
	Series C Preferred Stock			382,610								382,610
	Total		$	726,993				$	344,383		$	382,610
Summary of the 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 - Debentures				Derivative liability - Common Stock Purchase Warrants – Series B Preferred Stock			Derivative liability - Common Stock Purchase Warrants –Promissory Notes			Derivative liability - Common Stock Purchase Warrants – Series D Preferred Stock			Total Fair Value Measurements Using Level 2 Inputs			Derivative liability - Common Stock Purchase Warrants – Series C Preferred Stock			Grand Total Fair Value Measurements Using Both Level 2 and Level 3 Inputs
	Balance December 31, 2012		$	85,350			$	170,383		$	230,985		$	496,840		$	983,558		$	1,491,601		$	2,475,159
	Total unrealized (gains) or losses included in net income  or (loss)			(75,143	)			(146,106	)		(145,161	)		(674,550	)		(1,040,960	)		(1,108,991	)		(2,149,951	)
	Issuance of Series D Preferred Common Stock Purchase Warrants			--				--			--			401,785			401,785			--			401,785
	Balance December 31, 2013		$	10,207			$	24,277		$	85,824		$	224,075		$	344,383		$	382,610		$	726,993
	Total unrealized (gains) or losses included in net income  or (loss)			120,343				777,865			422,521			3,101,374			4,422,103			5,922,650			10,344,753
	Reclassification to equity resulting from exercise of Common Stock Purchase Warrants			( 130,550	)			(7,509	)		(282,448	)		--			(420,507	)		--			(420,507	)
	Balance December 31, 2014		$	--			$	794,633		$	225,897		$	3,325,449		$	4,345,979		$	6,305,260		$	10,651,239

3_Acquisitions_Tables

3. Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2014
Acquisitions Tables
Summary of purchase price allocation	Consideration	$	1,737,886
	Assets Acquired:
	Current Assets	$	315,377
	Property & Equipment, net		96,244
	Intangible assets		181,807
	Goodwill		2,034,398
	Total assets acquired		2,627,826
	Liabilities Assumed:
	Accounts Payable		283,827
	Notes Payable		220,320
	Billings in excess of costs		337,060
	Accrued Expenses		48,733
	Total liabilities assumed		889,940
	Net Assets Acquired	$	1,737,886

4_Property_and_Equipment_Table

4. Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2014
Property And Equipment Tables
Principal categories and estimated useful lives of property and equipment								Estimated
		2014			2013			Useful Lives
	Office equipment	$	1,564,404		$	491,422		5 years
	Furniture and fixtures		277,499			216,509		7 years
	Vehicles		13,567			30,567		5 Years
	Computer software		276,613			56,528		3 years
	Leasehold improvements		114,572			115,068			**
	Land		266,765			300,915			N/A
			2,513,420			1,211,009
	Less: accumulated depreciation		(764,789	)		(617,984	)
		$	1,748,631		$	593,025

5_Marketable_Securities_Classi1

5. Marketable Securities Classified as Trading Securities (Tables)	12 Months Ended
	Dec. 31, 2014
Marketable Securities Classified As Trading Securities Tables
Schedule of unrealized holding loss				Fair Market		Holding
		Cost		Value		Gain (Loss)
	31-Dec-14	$	42,504	$	38,863	$	2,353
	31-Dec-13	$	42,504	$	36,510	$	5,403

8_Accrued_Expenses_Tables

8. Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2014
Accrued Expenses Tables
Summary of accrued expenses		2014		2013
	Accrued payroll	$	1,404,815	$	585,955
	Accrued vacation		292,775		332,932
	Other accrued liabilities		937,313		401,561
		$	2,634,903	$	1,320,448

10_LongTerm_Debt_Tables

10. Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2014
Long-term Debt Tables
Schedule of long-term debt instruments		2014			2013
	Dell Financial Service Note, due in 50 monthly installments of
	$166.31 ending May 2015.  Payments include interest of 18%.	$	- -		$	2,354
	Xerox Copier Lease, due in 63 monthly installments of $145.12
	ending in April 2018.  Payments include interest at 4%.		5,426			6,918
			5,426			9,272
	Current portion		(1,500	)		(3,846	)
	Long-term portion	$	3,926		$	5,426

11_Stockholders_Equity_Tables

11. Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2014
Stockholders Equity Tables
Share-Based Payment Award, Stock Options, Valuation Assumptions		Years Ended
		31-Dec-14	31-Dec-13
	Exercise price	$0.54 - $2.00	$0.59
	Risk free interest rate	0.66% to 2.09%	1.39%
	Volatility	29.65% - 37.13%	32.83%
	Expected Term	2.5 Years - 6 Years	5 Years
	Dividend yield	None	None
Schedule of Stock Incentive Plan			Weighted Average
		Outstanding Options	Exercise Price
	Outstanding at December 31, 2012	5,114,864	$0.84
	Issued	525,000	$0.59
	Outstanding at December 31, 2013	5,639,864	$0.83
	Issued	6,585,000	$0.80
	Exercised	(33,334)	$0.70
	Forfeitures	-881,666	$0.85
	Outstanding at December 31, 2014	11,309,864	$0.81
	Exercisable at December 31, 2014	8,328,197	$0.85
Share-Based Payment Award, Warrants, Valuation Assumptions		Years Ended
		31-Dec-14	31-Dec-13
	Exercise price	$0.75 - $1.12	$0.80
	Risk free interest rate	0.63% to 1.87%	1.39%
	Volatility	28.93% - 36.91%	33.13%
	Expected Term	2.5 Years – 5.75 Years	5 Years
	Dividend yield	None	None
Schedule of Warrants Activity under incentive plan		Outstanding Warrants	Weighted Average
			Exercise Price
	Outstanding at December 31, 2012	16,249,985	$1.10
	Issued	2,862,375	$1.12
	Outstanding at December 31, 2013	19,112,360	$1.11
	Issued	927,000	$1.05
	Exercised	-1,186,300	$0.71
	Cancelled	(100,000)	$0.75
	Outstanding at December 31, 2014	18,753,060	$1.06

13_Income_Taxes_Tables

13. Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2014
Income Taxes Tables
Significant components of the income tax benefit (expense)		2014			2013
	Current provision:
	Federal	$	0		$	0
	State		0			0
	Deferred provision:
	Federal		0			0
	State		0			0
		$	0		$	0
Reconciliation of the statutory federal income tax rate to the entity's effective income tax rate on income before income taxes		2014			2013
	Federal statutory rate		34	%		34	%
	Book derivative (income) expense		(14.2	)		12
	Change in valuation allowance		(10.6	)		(46.1	)
	Intangibles impairment		(0.3	)		--
	Stock compensation expense		(1.1	)		(1.1	)
	Goodwill impairment		(6.6	)		--
	State income taxes, net of  federal income tax benefit		0.7			1.3
	Officers’ life insurance		(0.1	)		0.3
	Meals & Entertainment		--			(0.1	)
	Other		(1.8	)		(0.3	)
			0	%		0	%
Components of deferred tax assets and liabilities		2014			2013
	Deferred income tax assets:
	Operating loss carry forward	$	5,260,000		$	2,740,000
	Acquired NOL – Ecological acquisition		164,910			164,910
	Accrued compensation		92,000			96,000
	Allowance for doubtful accounts		141,000			100,000
	Trading securities		0			0
	Intangible assets		1,886,000			1,860,000
	Investment in equity-method investee		0			0
	Total deferred tax assets		7,543,910			4,960,910
	Less: valuation allowance		(7,543,910	)		(4,960,910	)
	Deferred income tax assets		0			0
	Deferred income tax liabilities:
	Property and equipment	$	(85,000	)	$	(85,000	)
	Total deferred tax liabilities	$	(85,000	)	$	(85,000	)
	Net deferred income taxes:
	Current		0			0
	Non-current		0			0
			0			0

14_Net_Loss_Per_Share_Tables

14. Net Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2014
Net Loss Per Share Tables
Computation of net income (loss) per share		2014			2013
	Basic:
	Numerator –net loss attributable to common stockholders	$	(26,033,922	)	$	(7,916,046	)
	Denominator – weighted – average shares outstanding		30,345,422			24,052,686
	Net loss per share – Basic and diluted	$	(0.86	)	$	(0.33	)
	Incremental common shares (not included due to their anti-dilutive nature) :
	Stock options		11,309,864			5,639,864
	Stock warrants		18,753,060			19,112,360
	Convertible preferred stock – Series B		1,080,000			1,160,000
	Convertible preferred stock – Series C		7,142,856			7,142,856
	Convertible preferred stock – Series D		-			18,001,392
	Convertible Notes		1,607,143			-
			39,892,923			51,056,472

15_Commitments_and_Contingenci1

15. Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2014
Commitments And Contingencies Tables
Future minimum payments under non-cancelable operating leases and non-cancelable contracts	2015	$	758,579
	2016	$	598,314
	2017	$	555,867
	2018	$	247,169
	2019	$	188,275

19_Segment_Information_Tables

19. Segment Information (Tables)	12 Months Ended
	Dec. 31, 2014
Segment Information Tables
Summary of segment information		Year Ended December 31, 2014
		Cyber Solutions			Business Solutions			Energy Solutions			Total
	Revenue	$	4,076,050		$	12,964,920		$	3,134,518		$	20,175,488
	Income (Loss) from Operations before Overhead	$	(106,312	)	$	1,332,555		$	(2,352,884	)	$	(1,126,641	)
	Allocated Corporate Overhead		1,529,255			3,198,644			1,686,248			6,414,147
	Loss from Operations	$	(1,635,567	)	$	(1,866,089	)	$	(4,039,132	)	$	(7,540,788	)
	Assets	$	3,392,939		$	5,928,331		$	2,543,370		$	11,864,640
		Year Ended December 31, 2013
		Cyber			Business			Energy Solutions			Total
		Solutions			Solutions
	Revenue	$	8,750		$	14,482,476		$	11,908,690		$	26,399,916
	Income (Loss) from Operations before Overhead	$	(423,851	)	$	1,773,190		$	(1,238,250	)	$	110,989
	Allocated Corporate Overhead  (a)	$	1,391		$	2,403,845		$	1,746,712			4,151,949
	Loss from Operations  (a)	$	(425,342	)	$	(630,655	)	$	(2,984,962	)	$	(4,040,961	)
	Assets	$	462,900		$	13,923,275		$	10,182,734		$	24,568,909

20_Summary_ProForma_Financial_1

20. Summary Pro-Forma Financial Information (unaudited) (Tables)	12 Months Ended
	Dec. 31, 2014
Summary Pro-forma Financial Information Tables
Unaudited pro-forma data		31-Dec-14			31-Dec-13
	Net revenues		N/A	*	$	27,974,863
	Operating loss		N/A	*		(3,984,627	)
	Net loss per share – basic		N/A	*	$	(0.15	)
	Net loss per share- diluted		N/A	*	$	(0.15	)

1_Description_of_Business_and_3

1. Description of Business and Summary of Significant Accounting Policies (Details) (USD $)	Dec. 31, 2014
Description Of Business And Summary Of Significant Accounting Policies Details
31-Dec-15	$59,301
31-Dec-16	42,951
31-Dec-17	39,371
31-Dec-18	10,000
31-Dec-19	0
Amortization expense related to intangible assets	$151,623

1_Description_of_Business_and_4

1. Description of Business and Summary of Significant Accounting Policies (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Description Of Business And Summary Of Significant Accounting Policies Details
Allowance for doubtful accounts	$356,597	$252,864
Impairment write-down of goodwill	6,363,630	4,472,089
Goodwill	4,352,177	10,715,807
Net of accumulated impairment	16,969,662	10,606,032
Intangible assets gross	664,648	1,561,404
Accumulated amortization of intangible assets	513,025	757,911
Amortization expense on intangible assets	$222,476	$295,459

2_Fair_Value_Measurements_Deta

2. Fair Value Measurements (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Fair Value Measurements Details
Expected Life (Years)	1 year 2 months 12 days	2 years 2 months 12 days
Risk Free Rate	0.32%	0.45%
Volatility	26.78%	29.31%
Probability of a Capital Raise	.08-.95	.04-.08

2_Fair_Value_Measurements_Deta1

2. Fair Value Measurements (Details 1) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Derivative Liability - Common Stock Purchase Warrants	$10,651,239	$726,993
Fair Value, Inputs, Level 3 [Member]
Derivative Liability - Common Stock Purchase Warrants	6,305,260	382,610
Fair Value, Inputs, Level 2 [Member]
Derivative Liability - Common Stock Purchase Warrants	4,345,979	344,383	983,558
Debentures
Derivative Liability - Common Stock Purchase Warrants	0	10,207
Class B Preferred Stock [Member]
Derivative Liability - Common Stock Purchase Warrants	794,633	24,277
Series D Preferred Stock
Derivative Liability - Common Stock Purchase Warrants	3,325,449	224,075
Class C Preferred Stock [Member]
Derivative Liability - Common Stock Purchase Warrants	6,305,260	382,610
Debentures | Fair Value, Inputs, Level 2 [Member]
Derivative Liability - Common Stock Purchase Warrants	0	10,207	85,350
Class B Preferred Stock [Member] | Fair Value, Inputs, Level 2 [Member]
Derivative Liability - Common Stock Purchase Warrants	794,633	24,277	170,383
Promissory Notes
Derivative Liability - Common Stock Purchase Warrants	225,897	85,824
Promissory Notes | Fair Value, Inputs, Level 2 [Member]
Derivative Liability - Common Stock Purchase Warrants	225,897	85,824	230,985
Series D Preferred Stock | Fair Value, Inputs, Level 2 [Member]
Derivative Liability - Common Stock Purchase Warrants	3,325,449	224,075	496,840
Class C Preferred Stock [Member] | Fair Value, Inputs, Level 3 [Member]
Derivative Liability - Common Stock Purchase Warrants	6,305,260	382,610	1,491,601
Class C Preferred Stock [Member] | Fair Value, Inputs, Level 2 [Member]
Derivative Liability - Common Stock Purchase Warrants	$0	$0

2_Fair_Value_Measurements_Deta2

2. Fair Value Measurements (Details 2) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Ending Balance	$10,651,239	$726,993
Promissory Notes
Ending Balance	225,897	85,824
Fair Value, Inputs, Level 2 [Member]
Beginning Balance	344,383	983,558
Total unrealized (gains) or losses included in net income or (loss)	4,422,103	-1,040,960
Reclassification to equity resulting from exercise of Common Stock Purchase Warrants	-420,507
Issuance of Series D Preferred Common Stock Purchase Warrants		401,785
Ending Balance	4,345,979	344,383
Fair Value, Inputs, Level 2 [Member] | Debentures
Beginning Balance	10,207	85,350
Total unrealized (gains) or losses included in net income or (loss)	120,343	-75,143
Reclassification to equity resulting from exercise of Common Stock Purchase Warrants	-130,550
Issuance of Series D Preferred Common Stock Purchase Warrants		0
Ending Balance	0	10,207
Fair Value, Inputs, Level 2 [Member] | Class B Preferred Stock [Member]
Beginning Balance	24,277	170,383
Total unrealized (gains) or losses included in net income or (loss)	777,865	-146,106
Reclassification to equity resulting from exercise of Common Stock Purchase Warrants	-7,509
Issuance of Series D Preferred Common Stock Purchase Warrants		0
Ending Balance	794,633	24,277
Fair Value, Inputs, Level 2 [Member] | Promissory Notes
Beginning Balance	85,824	230,985
Total unrealized (gains) or losses included in net income or (loss)	422,521	-145,161
Reclassification to equity resulting from exercise of Common Stock Purchase Warrants	-282,448
Issuance of Series D Preferred Common Stock Purchase Warrants		0
Ending Balance	225,897	85,824
Fair Value, Inputs, Level 2 [Member] | Series D Preferred Stock
Beginning Balance	224,075	496,840
Total unrealized (gains) or losses included in net income or (loss)	3,101,374	-674,550
Reclassification to equity resulting from exercise of Common Stock Purchase Warrants	0
Issuance of Series D Preferred Common Stock Purchase Warrants		401,785
Ending Balance	3,325,449	224,075
Fair Value, Inputs, Level 2 [Member] | Class C Preferred Stock [Member]
Ending Balance	0	0
Fair Value, Inputs, Level 3 [Member]
Ending Balance	6,305,260	382,610
Fair Value, Inputs, Level 3 [Member] | Class C Preferred Stock [Member]
Beginning Balance	382,610	1,491,601
Total unrealized (gains) or losses included in net income or (loss)	5,922,650	-1,108,991
Reclassification to equity resulting from exercise of Common Stock Purchase Warrants	0
Issuance of Series D Preferred Common Stock Purchase Warrants		0
Ending Balance	6,305,260	382,610
Grand Total Fair Value Measurements Using Both Level 2 and Level 3 Inputs
Beginning Balance	726,993	2,475,159
Total unrealized (gains) or losses included in net income or (loss)	10,344,753	-2,149,951
Reclassification to equity resulting from exercise of Common Stock Purchase Warrants	-420,507
Issuance of Series D Preferred Common Stock Purchase Warrants		401,785
Ending Balance	$10,651,239	$726,993

3_Acquisitions_Details

3. Acquisitions (Details) (Root9B, LLC [Member], USD $)	Dec. 31, 2014
Root9B, LLC [Member]
Consideration	$1,737,886
Assets acquired
Current assets	315,377
Property and equipment, net	96,244
Intangible assets, net	181,807
Goodwill	2,034,398
Total assets acquired	2,627,826
Liabilities assumed
Accounts payable	283,827
Notes Payable	220,320
Billings in excess of costs	337,060
Accrued expenses	48,733
Total liabilities assumed	889,940
Net assets acquired	$1,737,886

4_Property_and_Equipment_Detai

4. Property and Equipment (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Principal categories and estimated useful life of property and equipment
Property and equipment, gross	$2,513,420	$1,211,009
Less: accumulated depreciation	-764,789	-617,984
Property and equipment, net	1,748,631	593,025
Office Equipment [Member]
Principal categories and estimated useful life of property and equipment
Property and equipment, gross	1,564,404	491,422
Property and equipment, Estimated Useful Lives	5 years
Furniture and Fixtures [Member]
Principal categories and estimated useful life of property and equipment
Property and equipment, gross	277,499	216,509
Property and equipment, Estimated Useful Lives	7 years
Vehicles [Member]
Principal categories and estimated useful life of property and equipment
Property and equipment, gross	13,567	30,567
Property and equipment, Estimated Useful Lives	5 years
Computer Software [Member]
Principal categories and estimated useful life of property and equipment
Property and equipment, gross	276,613	56,528
Property and equipment, Estimated Useful Lives	3 years
Land [Member]
Principal categories and estimated useful life of property and equipment
Property and equipment, gross	266,765	300,915
Leasehold Improvements [Member]
Principal categories and estimated useful life of property and equipment
Property and equipment, gross	$114,572	$115,068

5_Marketable_Securities_Classi2

5. Marketable Securities Classified as Trading Securities (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Marketable Securities Classified As Trading Securities Details
Cost	$42,504	$42,504
Fair Market Value	38,863	36,510
Holding Gain (Loss)	$2,353	$5,403

6_Investment_in_Limited_Liabil1

6. Investment in Limited Liability Company (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Investment In Limited Liability Company Details Narrative
Recognized income when capital distributions are received	$3,600	$2,400

7_Goodwill_Impairment_Details_

7. Goodwill Impairment (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Goodwill Impairment Details Narrative
Impairment write-down of goodwill	$6,363,630	$4,472,089
Goodwill	4,352,177	10,715,807
Accumulated impairment of goodwill	$16,969,662	$10,606,032

8_Accrued_Expenses_Details

8. Accrued Expenses (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Summary of accrued expenses
Accrued payroll	$1,404,815	$585,955
Accrued vacation	292,775	332,932
Other accrued liabilities	937,313	401,561
Accrued expenses	$2,634,903	$1,320,448

9_Notes_Payable_Details_Narrat

9. Notes Payable (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Notes Payable Details Narrative
Line of credit facility, maximum borrowing capacity	$3,000,000
Interest rate	10.00%
Outstanding borrowings		2,502,604
Notes payable	1,670,765	218,635
Deferred loan cost incurred	$7,500
Borrowing base specified as a percentage of eligible receivable (in hundredths)	80.00%

10_LongTerm_Debt_Details

10. Long-Term Debt (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Long-term Debt Details
Dell Financial Service Note, due in 50 monthly installments of $166.31 ending May 2015.B B Payments include interest of 18%.	$0	$2,354
Xerox Copier Lease, due in 63 monthly installments of $145.12ending in April 2018.B B Payments include interest at 4%.	5,426	6,918
Long-term debt, including current portion	5,426	9,272
Current portion	-1,500	-3,846
Long-term portion	$3,926	$5,426

11_Stockholders_Equity_Details

11. Stockholders' Equity (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
Stock Options [Member]
Exercise price	$0.59
Risk free interest rate	1.39%
Volatility	32.83%
Expected Term	5 years
Dividend yield	$0
Stock Options [Member] | Minimum [Member]
Exercise price		$0.54
Risk free interest rate		0.66%
Volatility		29.65%
Expected Term		2 years 6 months
Dividend yield		0
Stock Options [Member] | Maximum [Member]
Exercise price		$2
Risk free interest rate		2.09%
Volatility		37.13%
Expected Term		6 years
Dividend yield		0
Warrants [Member]
Exercise price	$0.80
Risk free interest rate	1.39%
Volatility	33.13%
Expected Term	5 years
Dividend yield	0
Warrants [Member] | Minimum [Member]
Exercise price		$0.75
Risk free interest rate		0.63%
Volatility		28.93%
Expected Term		2 years 6 months
Dividend yield		0
Warrants [Member] | Maximum [Member]
Exercise price		$1.12
Risk free interest rate		1.87%
Volatility		36.91%
Expected Term		5 years 9 months
Dividend yield		$0

11_Stockholders_Equity_Details1

11. Stockholders' Equity (Details 1) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Stock Options [Member]
Outstanding beginning balance	5,639,864	5,114,864
Issued	6,585,000	525,000
Exercised	-33,334
Forfeitures	-881,666
Outstanding ending balance	11,309,864	5,639,864
Exercisable ending balance	8,328,197
Weighted Average Exercise Price
Outstanding beginning balance	$0.83	$0.84
Issued	$0.80	$0.59
Exercised	$0.70
Forfeitures	$0.85
Outstanding ending balance	$0.81	$0.83
Exercisable ending balance	$0.85
Warrants [Member]
Outstanding beginning balance	19,112,360	16,249,985
Issued	927,000	2,862,375
Exercised	-1,186,300
Forfeitures	-100,000
Outstanding ending balance	18,753,060	19,112,360
Weighted Average Exercise Price
Outstanding beginning balance	$1.11	$1.10
Issued	$1.05	$1.12
Exercised	$0.71
Forfeitures	$0.75
Outstanding ending balance	$1.06	$1.11

11_Stockholders_Equity_Details2

11. Stockholders' Equity (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Common Stock
Stock issued in conversion of convertible securities	18,081,392	1,000,000
Stock issued as dividends on preferred stock	2,294,487	1,850,452
Shares retire related to acquisition of GHH in 2012		266,238
Preferred stock, shares authorized (in shares)	4,985,000	4,985,000
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Deferred tax asset	$0	$0
7% Series B Convertible Preferred Stock
Shares Outstanding	1,080,000	1,160,000
Series C Convertible Preferred Stock, Shares Outstanding	2,380,952	2,380,952
Stock Options and Warrants
Number of shares authorized under the plan	20,000,000	10,000,000
Plan shares available to issue	8,690,136
Compensation expense	757,000	178,000
Weighted-average remaining contractual life for options outstanding	6 years 4 months 24 days
Weighted-average remaining contractual life for options exercisable	5 years 7 months 6 days
Aggregate intrinsic value of options outstanding	8,588,909
Aggregate intrinsic value of options exercisable	$5,998,770

13_Income_Taxes_Details

13. Income Taxes (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Significant components of the income tax provision
Current provision, Federal	$0	$0
Current provision, State	0	0
Deferred provision federal	0	0
Deferred provision, State	0	0
Income tax expense (benefit)	$0	$0

13_Income_Taxes_Details_1

13. Income Taxes (Details 1)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Reconciliation of the statutory federal income tax rate to the entity's effective income tax rate on income before income taxes
Federal statutory rate	34.00%	34.00%
Book derivative (income) expense	-14.20%	12.00%
Change in valuation allowance	-10.60%	-46.10%
Intangibles impairment	-0.30%	0.00%
Stock compensation expense	-1.10%	-1.10%
Goodwill impairment	-6.60%	0.00%
State income taxes, net of federal income tax benefit	0.70%	1.30%
Officers' life insurance	-0.10%	0.30%
Meals & Entertainment	0.00%	-0.10%
Other	-1.80%	-0.30%
Effective income tax rate	0.00%	0.00%

13_Income_Taxes_Details_2

13. Income Taxes (Details 2) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Deferred income tax assets
Operating loss carry forward	$5,260,000	$2,740,000
Acquired NOL - Ecological acquisition	164,910	164,910
Accrued compensation	92,000	96,000
Allowance for doubtful accounts	141,000	100,000
Trading securities	0	0
Intangible assets	1,886,000	1,860,000
Investment in equity-method investee	0	0
Total deferred tax assets	7,543,910	4,960,910
Less: valuation allowance	-7,543,910	-4,960,910
Deferred income tax assets	0	0
Deferred income tax liabilities
Property and equipment	-85,000	-85,000
Total deferred tax liabilities	-85,000	-85,000
Net deferred income taxes
Current	0	0
Non-current	0	0
Net deferred income taxes	$0	$0

13_Income_Taxes_Details_Narrat

13. Income Taxes (Details Narrative) (USD $)	Dec. 31, 2014
Income Taxes Details Narrative
Valuation allowance on current deferred tax assets	($5,493,000)
Valuation allowance on net operating loss carryforwards	-5,260,000
Valuation allowance on noncurrent deferred tax assets	2,050,910
Income tax net operating loss carry forward begins to expire in 2031	735,000
Income tax net operating loss carry forward begins to expire in 2032	3,007,000
Income tax net operating loss carry forward	$3,226,000

14_Net_Loss_Per_Share_Details

14. Net Loss Per Share (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Basic
Numerator -net loss available to common stockholders	($26,033,922)	($7,916,046)
Denominator - weighted - average shares outstanding (in shares)	30,345,422	24,052,686
Net loss per share - Basic and diluted (in dollars per share)	($0.86)	($0.33)
Incremental common shares (not included due to their anti-dilutive nature)
Incremental common shares not included due to their antidilutive nature (in shares)	39,892,923	51,056,472
Stock Option [Member]
Incremental common shares (not included due to their anti-dilutive nature)
Incremental common shares not included due to their antidilutive nature (in shares)	11,309,864	5,639,864
Warrants [Member]
Incremental common shares (not included due to their anti-dilutive nature)
Incremental common shares not included due to their antidilutive nature (in shares)	18,753,060	19,112,360
Warrants associated with Class B convertible preferred stock
Incremental common shares (not included due to their anti-dilutive nature)
Incremental common shares not included due to their antidilutive nature (in shares)	1,080,000	1,160,000
Class C Preferred Stock
Incremental common shares (not included due to their anti-dilutive nature)
Incremental common shares not included due to their antidilutive nature (in shares)	7,142,856	7,142,856
Series D Redeemable Convertible Preferred Stock
Incremental common shares (not included due to their anti-dilutive nature)
Incremental common shares not included due to their antidilutive nature (in shares)	0	18,001,392
Convertible Notes [Member]
Incremental common shares (not included due to their anti-dilutive nature)
Incremental common shares not included due to their antidilutive nature (in shares)	1,607,143	0

15_Commitments_and_Contingenci2

15. Commitments and Contingencies (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
2015	$758,579
2016	598,314
2017	555,867
2018	247,169
2019	188,275
Operating leases expenses	$677,989	$620,699
Percentage of ownership of cost method investment in office buildings leased by the entity	33.00%

16_Employee_Benefit_Plan_Detai

16. Employee Benefit Plan (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Employee Benefit Plan Details Narrative
Percentage of contribution per employee under the plan (in hundredths)	15.00%
Contributions to the plan by the employer	$51,296	$62,007

17_Advertising_Details_Narrati

17. Advertising (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Advertising Details Narrative
Advertising expense	$4,435	$23,231

18_Major_Customers_Details_Nar

18. Major Customers (Details Narrative)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Number of major customer	5
Customer Concentration Risk [Member]
Percentage of total revenue	34.00%	47.00%

19_Segment_Information_Details

19. Segment Information (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Revenue	$20,175,488	$26,399,916
Income (loss) from operations before overhead	-1,126,641	110,989
Allocated corporate overhead	6,414,147	4,151,949
Loss from operations	-7,540,788	-4,040,961
Total Assets	11,864,640	24,568,909
Cyber Solutions [Member]
Revenue	4,076,050	8,750
Income (loss) from operations before overhead	-106,312	-423,851
Allocated corporate overhead	1,529,255	1,391
Loss from operations	-1,635,567	-425,342
Total Assets	3,392,939	462,900
Business Solutions [Member]
Revenue	12,964,920	14,482,476
Income (loss) from operations before overhead	1,332,555	1,773,190
Allocated corporate overhead	3,198,644	2,403,845
Loss from operations	-1,866,089	-630,655
Total Assets	5,928,331	13,923,275
Energy Solutions [Member]
Revenue	3,134,518	11,908,690
Income (loss) from operations before overhead	-2,352,884	-1,238,250
Allocated corporate overhead	1,686,248	1,746,712
Loss from operations	-4,039,132	-2,984,962
Total Assets	$2,543,370	$10,182,734

20_Summary_ProForma_Financial_2

20. Summary Pro-Forma Financial Information (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Summarizes of unaudited pro-forma data
Net revenues	$27,974,863
Operating loss	($3,984,627)
Net loss per share - basic (in dollars per share)	($0.15)
Net loss per share - diluted (in dollars per share)	($0.15)

21_Related_Party_Transactions_

21. Related Party Transactions (Details Narrative) (USD $)	0 Months Ended
	Jan. 17, 2015	Jan. 17, 2014
Related Party Transactions Details Narrative
Dividends paid to preferred shares holder	$140,000	$140,000
Dividends paid to preferred share holder by issuing common shares (in shares)	90,323	241,379

22_Subsequent_Events_Details_N

22. Subsequent Events (Details Narrative) (USD $)	Dec. 31, 2014
Class B Preferred Stock [Member]
Accrued Dividends	$56,372
Class C Preferred Stock
Accrued Dividends	$350,000