ESP Resources (ESPI) 10-Q 18 Nov 15 2015 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 16, 2015
Entity Registrant Name	ESP Resources, Inc.
Entity Central Index Key	1,346,526
Trading Symbol	espi
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		237,830,249
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
CURRENT ASSETS
Cash and cash equivalents	$ 105,882	$ 121,880
Restricted cash	121,792	283,392
Accounts receivable, net	1,378,237	2,110,534
Inventories	952,664	987,734
Prepaid expenses	98,528	358,856
Total current assets	$ 2,657,103	3,862,396
Assets held for sale		160,378
Property and equipment, net of accumulated depreciation of $2,691,759 and $2,253,686, September 30, 2015 and December 31, 2014	$ 1,376,737	1,709,845
Other assets	49,515	49,877
Total assets	4,083,355	5,782,496
CURRENT LIABILITIES
Accounts payable	2,651,163	2,785,041
Net Liabilities from discontinued operations	58,535	78,095
Factoring payable	836,226	1,339,653
Accrued expenses	2,171,466	1,540,409
Due to related parties	$ 418,316	412,373
Contingent consideration payable		38,937
Guarantee liability	$ 120,000	120,000
Short-term debt	297,942	361,477
Current maturities of convertible debentures, net of debt discount	907,000	1,142,000
Current maturities of debt - vendor deferred payment	1,285,528	1,285,528
Current maturities of Long-term Debt	447,809	669,005
Current portion of capital lease obligation	80,065	99,240
Derivative liability	202,107	255,168
Total current liabilities	9,476,157	10,126,926
Long-term debt (less current maturities)	42,175	111,038
Capital lease obligations (less current maturities)	36,382	84,319
Total liabilities	$ 9,554,714	$ 10,322,283
STOCKHOLDERS' DEFICIT
Preferred stock - $0.001 par value, 10,000,000 shares authorized, none outstanding
Common stock - $0.001 par value, 350,000,000 shares authorized, 237,830,249 shares issued and outstanding as of September 30, 2015 and December 31, 2014, respectively	$ 242,831	$ 237,831
Additional paid-in capital	22,390,237	22,081,766
Subscription receivable	(1,000)	(1,000)
Accumulated deficit	(28,103,427)	(26,858,384)
Total stockholders' deficit	(5,471,359)	(4,539,787)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 4,083,355	$ 5,782,496

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Accumulated depreciation	$ 2,691,759	$ 2,253,686
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	350,000,000	350,000,000
Common stock, shares issued (in shares)	237,830,249	237,830,249
Common stock, shares outstanding (in shares)	237,830,249	237,830,249

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
SALES, NET	$ 1,806,003	$ 3,033,101	$ 5,600,198	$ 8,814,225
COST OF GOODS SOLD	584,353	802,938	1,770,617	3,393,632
GROSS PROFIT	1,221,650	2,230,163	3,829,581	5,420,593
General and administrative	1,543,403	2,518,419	4,538,720	6,261,864
Depreciation and amortization	243,710	$ 135,314	484,338	450,942
(Gain) Loss on disposal of assets	(141,655)		(130,830)	18,915
LOSS FROM OPERATIONS	(423,808)	$ (423,570)	(1,062,647)	(1,311,128)
OTHER INCOME (EXPENSE)
Interest expense	(77,521)	(181,102)	(295,558)	(389,163)
Factoring fees	$ (45,465)	(83,162)	$ (150,853)	(221,143)
Amortization of debt discount		(57,848)		(266,241)
Other (expense) income, net	$ 7,006	75	$ 18,438	28,048
Derivative, Gain (Loss) on Derivative, Net	1,751	$ 11,582	53,061	$ 3,199
(Loss) Gain on Extinguishment of debt	(52,226)		192,516
Total other expense	(166,455)	$ (310,455)	(182,396)	$ (845,300)
NET LOSS	$ (590,263)	$ (734,025)	$ (1,245,043)	$ (2,156,428)
NET LOSS PER SHARE (basic) (in dollars per share)	$ 0	$ 0	$ (0.01)	$ (0.01)
WEIGHTED AVERAGE SHARES OUTSTANDING (in shares)	237,830,249	193,412,858	237,830,249	168,882,264

Consolidated Statements of Cash

Consolidated Statements of Cash Flow (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (1,245,043)	$ (2,156,428)
Adjustments to reconcile net loss to net cash provided by operating activities:
Amortization of debt discount		266,241
(Gain) Loss on disposal of assets	$ (130,830)	18,915
Depreciation and amortization, net disposals	484,338	450,942
Bad debt expense	45,000	45,000
Stock and warrant based compensation	$ 313,472	1,614,836
Stock issued in settlement of lawsuit		8,000
Change in derivative liability	$ (53,061)	$ (3,199)
Gain on Extinguishment of debt	(192,516)
Changes in operating assets and liabilities:
Accounts receivable	687,297	$ (27,999)
Inventory	35,070	435,877
Prepaid expenses	260,328	302,416
Other assets	362	(643)
Accounts payable	74,357	218,555
Accrued expenses	670,410	155,304
Due to related parties	5,943	(23,656)
Net Liabilities from discontinued operations	(3,843)	(12,697)
CASH PROVIDED BY OPERATING ACTIVITIES	951,284	1,291,464
CASH FLOWS FROM INVESTING ACTIVITIES
Restricted cash	161,600	(195,371)
Proceeds from the sale of vehicles and equipment	88,351	$ 98,746
Proceeds from the sale of capital lease equipment	95,027
Purchase of fixed assets	(51,730)	$ (155,004)
CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	293,248	(251,629)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayment of long term debt	(333,956)	$ (462,965)
Repayment of convertible debentures	(135,000)
Repayment of capital leases	(67,112)	$ (185,503)
Repayment of short-term debt	(213,535)	(226,265)
Net factoring advances	(503,427)	59,200
Payment of settlement on contingent liabilities	(7,500)	(120,000)
CASH USED IN FINANCING ACTIVITIES	(1,260,530)	(935,533)
NET CHANGE IN CASH	(15,998)	104,302
CASH AT BEGINNING OF PERIOD	121,880	5,757
CASH AT END OF PERIOD	105,882	110,059
Supplemental Disclosures of Cash Flow Information
Cash paid for interest and factoring cost	326,270	$ 554,834
Non-cash investing and financing transactions:
Notes issued for purchase of property and equipment	$ 43,896
Capital lease obligations		$ 31,281
Assets returned to service	$ 90,378	143,042
Capital lease expired		116,139
Shares issued on settlement of lawsuit		8,000
Deferred leasing cost		$ 17,000

Note 1 - Organization and Basis

Note 1 - Organization and Basis of Presentation	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 1 – Organization and Basis of Presentation Organization ESP Resources, Inc. (“ESP Resources”, and collectively with its subsidiaries, “we, “our” or the “Company”) was incorporated in the State of Nevada on October 27, 2004. The accompanying condensed consolidated financial statements include the accounts of ESP Resources, Inc. and its wholly owned subsidiaries, ESP Petrochemicals, Inc. of Louisiana (“ESP Petrochemicals”), ESP Ventures, Inc. of Delaware (“ESP Ventures”), ESP Corporation, S.A., a Panamanian corporation (“ESP Corporation”) and ESP Payroll Services, Inc. of Nevada (“ESP Payroll”). On July 11, 2012, the Company formed two partially owned subsidiaries in Delaware, ESP Advanced Technologies, Inc., and ESP Facility& Pipeline Services, Inc. On December 19, 2012, the Company formed a partially owned subsidiary in Nevada, IEM, Inc. On September 7, 2011, the Company became a 49% partner in a new entity, ESP Marketing, LLC. The Company’s management directed the operations of the business and the Company would receive 80% of the profits. On July 11, 2012, the Company became a 60% partner in a new entity, ESP Facility and Pipeline Services, Inc. The Company’s management directed the operations of the business and the Company would receive 60% of the profits. All significant inter-company balances and transactions have been eliminated in the consolidated financial statements. On June 11, 2013, the board of directors decided to cease operations of various subsidiaries, including ESP Facility and Pipeline Services, Inc., ESP Advanced Technologies, Inc., ESP KUJV Limited Joint Venture and ESP Marketing Group LLC. The Board determined that certain activities should be closed and that unused assets, mainly vehicles and equipment, be sold. Basis of Presentation The accompanying unaudited condensed interim consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America and with the rules and regulations of the Securities and Exchange Commission to Form 10-Q and Article 8 of Regulation S-X. These unaudited condensed interim consolidated financial statements should be read in conjunction with the financial statements of the Company for the year ended December 31, 2014 and notes thereto contained in the information as part of the Company’s Annual Report on Form 10-K filed with the SEC on April 15, 2015. Notes to the consolidated financial statements which would substantially duplicate the disclosure contained in the audited financial statements for fiscal 2014 as reported in the Form 10-K have been omitted. In the opinion of management, the unaudited interim consolidated financial statements furnished reflect all adjustments (consisting of normal recurring adjustments) which are necessary to present fairly the financial position and the results of operations for the interim periods presented herein. Unaudited interim results are not necessarily indicative of the results for the full year. Any reference herein to “ESP Resources,” the “Company,” “we,” “our” or “us” is intended to mean ESP Resources, Inc. including the subsidiaries indicated above, unless otherwise indicated. Impairment of Long-Lived Assets and Long-Lived Assets to be Disposed The Company reviews its long-lived assets and identifiable finite-lived intangibles for impairment on an annual basis and whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. The first step of the impairment test, used to identify potential impairment, compares undiscounted future cash flows of the asset or asset group with the related carrying amount. If the undiscounted future cash flows of the asset or asset group exceed its carrying amount, the asset or asset group is not considered to be impaired and the second step is unnecessary. If such assets were considered to be impaired, the impairment to be recognized would be measured by the amount by which the carrying amount of the assets exceeds the fair market value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Restricted Cash Under the terms of the Factoring payable, the Company may obtain advances of up to 100% of the amount of eligible accounts receivable, subject to a 0.75% per 15 days factoring fee, with 10% held in a restricted cash reserve account, which is released to the Company upon payment of the receivable. As of September 30, 2015 and December 31, 2014, restricted cash totaled $121,792 and $283,392, respectively. Accounts Receivable and Allowance for Doubtful Accounts The Company generally does not require collateral, and the majority of its trade receivables are unsecured. The carrying amount for accounts receivable approximates fair value. Accounts receivable consisted of the following as of September 30, 2015 and December 31, 2014: September 30, 2015 December 31, 2014 Trade receivables $ 1,452,006 $ 2,265,534 Less: Allowance for doubtful accounts (73,769 ) (155,000 ) Net accounts receivable $ 1,378,237 $ 2,110,534 Accounts receivable are periodically evaluated for collectability based on past credit history with clients. Provisions for losses on accounts receivable are determined on the basis of loss experience, known and inherent risk in the account balance and current economic conditions. Inventories Inventory represents raw and blended chemicals and other items valued at the lower of cost or market with cost determined using the first-in first-out method, and with market defined as the lower of replacement cost or realizable value. As of September 30, 2015 and December 31, 2014, inventory consisted of the following: September 30, 2015 December 31, 2014 Raw materials $ 222,890 $ 412,978 Finished goods 729,774 574,756 Total inventory $ 952,664 $ 987,734 Derivatives The valuation of our embedded derivatives and warrant derivatives are determined primarily by the multinomial distribution (Lattice) model. An embedded derivative is a derivative instrument that is embedded within another contract, which under the convertible note (the host contract) includes the right to convert the note by the holder, certain default redemption right premiums and a change of control premium (payable in cash if a fundamental change occurs). In accordance with Accounting Standards Codification (“ASC”) 815 , Derivatives and Hedging · Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access as of the measurement date. · Level 2 - Inputs other than quoted prices included within Level 1 that are directly observable for the asset or liability or indirectly observable through corroboration with observable market data. · Level 3 - Unobservable inputs for the asset or liability only used when there is little, if any, market activity for the asset or liability at the measurement date. This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. To determine the fair value of our embedded derivatives, management evaluates assumptions regarding the probability of certain future events. Other factors used to determine fair value include our period end stock price, historical stock volatility, risk free interest rate and derivative term. The fair value recorded for the derivative liability varies from period to period. This variability may result in the actual derivative liability for a period either above or below the estimates recorded on our consolidated financial statements, resulting in significant fluctuations in other income (expense) because of the corresponding non-cash gain or loss recorded. Concentration The Company has four major customers that together account for 65% of accounts receivable at September 30, 2015 and five major customers that together account for 61% of the total revenues earned for the period ended September 30, 2015. Accounts Receivable Revenue Customer A 21 % 17 % Customer B 20 % 16 % Customer C 13 % 9 % Customer D 11 % 5 % Customer E 0 % 14 % 65 % 61 % The Company has three vendors that accounted for 26%, 21%, and 19% of purchases for the period ended September 30, 2015. The Company has four major customers that together account for 57% of accounts receivable at September 30, 2014 and 58% of the total revenues earned for the period ended September 30, 2014. Accounts Receivable Revenue Customer A 18 % 11 % Customer B 15 % 29 % Customer C 14 % 6 % Customer D 10 % 12 % 57 % 58 % The Company has two vendors that accounted for 37% and 13% of purchases for the nine months ended September 30, 2014. Revenue and Cost Recognition The Company through its wholly owned subsidiary, ESP Petrochemicals, Inc., is a custom formulator of petrochemicals for the oil and gas industry. Since the products are specific to each location, the receipt of an order or purchase order starts the production process. Once the blending takes place, the order is delivered to the land site or dock. When the containers of blended petrochemicals are off-loaded at the dock, or are stored on the land site, a delivery ticket is obtained, an invoice is generated and Company recognizes revenue. The invoice is generated based on the credit agreement with the customer at the agreed upon price. Revenue is recognized when title and risk of loss have transferred to the customer and when contractual terms have been fulfilled. Transfer of title and risk of loss occurs when the product is delivered in accordance with the contractual shipping terms, generally to a land site or dock. Revenue is recognized based on the credit agreement with the customer at the agreed upon price. Stock-based Compensation The Company accounts for stock-based compensation to employees in accordance with ASC 718 , Stock-based compensation , Equity-based payments to non-employees Fair Value of Financial Instruments The carrying amounts of the Company’s financial instruments including accounts payable, accrued expenses, and notes payable approximate fair value due to the relative short period for maturity of these instruments. Reclassification Certain accounts in the prior period were reclassified to conform to the current period financial statements presentation. Recently Issued Accounting Pronouncements During the period ended September 30, 2015 and through November 12, 2015, there were several new accounting pronouncements issued by the Financial Accounting Standards Board. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s condensed consolidated financial statements.

Note 2 - Going Concern

Note 2 - Going Concern	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Going Concern Disclosure [Text Block]	Note 2 – Going Concern At September 30, 2015, the Company had cash and cash equivalents of $105,882 and a working capital deficit of $6,819,054. The Company believes that its existing capital resources may not be adequate to enable it to execute its business plan. These conditions raise substantial doubt as to the Company’s ability to continue as a going concern. The Company estimates that based on its current operating plan and condition, it will require additional cash resources during 2015 and 2016. The Company’s ability to continue as a going concern is dependent on its ability to raise the required additional capital or debt financing to meet short and long-term operating requirements. The Company believes that future private placements of equity capital and debt financing are needed to fund our long-term operating requirements. The Company may also encounter business endeavors that require significant cash commitments or unanticipated problems or expenses that could result in a requirement for additional cash. If the Company raises additional funds through the issuance of equity or convertible debt securities, the percentage ownership of current shareholders could be reduced, and such securities might have rights, preferences or privileges senior to the Company’s common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, the Company may not be able to take advantage of prospective business endeavors or opportunities, which could significantly and materially restrict our operations. The Company is continuing to pursue external financing alternatives to improve our working capital position. If the Company is unable to obtain the necessary capital, the Company may have to cease operations.

Note 3 - Factoring Payable

Note 3 - Factoring Payable	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Factoring Payable [Text Block]	Note 3 – Factoring Payable On August 15, 2014, ESP Petrochemicals, Inc., (the “Company”) a subsidiary of the Company entered into a Purchase and Sale Agreement (the “Factoring Agreement”) with Transfac Capital, Inc., which served to replace the agreement with Crestmark. On October 1, 2014, the Factoring Agreement was amended. The Factoring Agreement has an initial term of two years (“Contract Term”) with automatically renewing successive Contract Terms. The Factoring Agreement may be terminated by the Company at the end of a Contract Term by providing notice to Transfac no more than ninety and no less than sixty days before the end of the current Contract Term. Transfac may terminate the Factoring Agreement at any time upon thirty days’ notice of an event of default. Under the terms of the Factoring Agreement, Transfac may purchase any accounts submitted by the Company. The Company shall pay a servicing fee equal to the greater of 0.75% or $10 and will be subject to others fees and charges and may be required to establish a reserve account as set forth in greater detail in the Factoring Agreement set forth as an exhibit to this current report and incorporated herein by reference. The Factoring Agreement is secured by substantially all of the Company’s assets and personally guaranteed by David Dugas and Tony Primeaux and guaranteed by ESP Resources, Inc. and ESP Ventures, Inc. The total borrowing under the Factoring Agreement at September 30, 2015 was $836,226 with $121,792 held in restricted cash in the condensed consolidated balance sheets.

Note 4 - Property and Equipment

Note 4 - Property and Equipment	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 4 – Property and Equipment Property and equipment includes the following at September 30, 2015 and December 31, 2014: September 30, 2015 December 31, 2014 Plant, property and equipment $ 1,640,441 $ 1,597,011 Vehicles 1,455,465 1,679,220 Equipment under capital lease 882,178 596,888 Equipment under capital lease – related party 31,281 31,281 Office furniture and equipment 59,131 59,131 4,068,496 3,963,531 Less: accumulated depreciation (2,691,759 ) (2,253,686 ) Net property and equipment $ 1,376,737 $ 1,709,845 Depreciation and amortization expense was $484,338 and $450,942 for the period ended September 30, 2015 and 2014, respectively. In the nine months ended September 30, 2015 the Company sold certain vehicles for proceeds of $88,351 and special equipment, acquired using a Capital lease for net proceeds of $95,027 and recorded a gain on disposal of equipment of $130,830. In the nine months ended September 30, 2014 the Company recognized an $18,915 net loss on disposed equipment. On March 19, 2014, the Company exchanged three vehicles with a net carrying value of $79,957, two of which were classified as assets held for sale with a combined net carrying value of $46,551, and a vehicle with a net carrying value of $33,406 in exchange for reduction of $63,787 in related long-term debt including $7,916 of accrued interest, for a capitalized lease on a vehicle in which a related party purchased, then leased the vehicle to the Company. The Company valued the leased vehicle as equipment under capital lease of $31,281, which resulted in a gain from disposal of assets of $2,953. On December 31, 2014 the Company agreed to extend the leases of certain specialized equipment with a fair value of $113,595 for an additional 2 years and a purchase option of $1. The Company evaluated the application of ASC 840-30, Leases - Capital lease At December 31, 2014, the Company determined that certain specialized equipment was to be sold and classified the $160,378 as its fair value and net book value. In the nine months ended September 30, 2015, based on the expectation for revenues of this equipment, the Company returned this specialized equipment to service.

Note 5 - Short-Term Debt

Note 5 - Short-Term Debt	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Short-term Debt [Text Block]	NOTE 5- SHORT-TERM DEBT On April 8, 2013, the Company executed a demand note for $150,000 with an annual interest rate of 8%. As part of the agreement, the Company granted the holder 150,000 shares of Common Stock and warrants to purchase 150,000 shares of common stock at an exercise price of $0.15 per share through April 8, 2014. The Company determined the fair value of the common stock and warrants to be $10,500 and $2,458, respectively. The aggregate fair value of $12,958 was recognized as a debt discount which is being amortized to interest expense during the year ended December 31, 2013. During the nine months ended September 30, 2015 the holder of $100,000 of the January 2012 debentures agreed to convert this instrument plus accrued interest of $38,119 plus the accrued interest on a demand note of $26,149 into a demand promissory note of $150,000. During the year ended December 31, 2014, the Company issued notes payable to finance its insurance with an aggregate principal amount of $265,486. The notes mature in one year, bear interest at 5.7% per annum and require equal monthly payments. The Company made aggregate repayments on its short-term debt of $213,535 during the nine months ended September 30, 2015.

Note 6 - Long-Term-Debt Vendor

Note 6 - Long-Term-Debt Vendor Deferred Payment	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Long-term Debt on Vendor Deferred Payment [Text Block]	Note 6 - Long-Term-Debt AND Vendor Deferred Payment Long-term debt on vendor deferred payments consisted of the following at September 30, 2015 and December 31, 2014: September 30, 2015 December 31, 2014 The Company reached an agreement with certain vendors to exchange payables for term debentures with a annual interest rates of 5% or prime plus 1.5% payable monthly between $22,551 and $10,000 and maturing between October 2014 and September 2018 $ 1,285,528 $ 1,285,528 Less current maturities (1,285,528 ) (1,285,528 ) Total long-term debt $ - $ - During 2013 the Company and certain of its trade vendors agreed to convert existing accounts payable balances totaling $1,104,407 to 5% notes in the aggregate principal amount of $1,104,407 with monthly payments ranging from $1,409 to $22,551 continuing between October 15, 2014 and September 21, 2018. The trade vendors agreed to subordinate its position to any provider of new debt, excluding a trade vendor. On May 25, 2012, the Company reached an agreement with a vendor to exchange accounts payable for a term debenture of $450,000 with an annual interest rate of prime plus 1.5% payable monthly of $10,000 plus interest. The Company evaluated the application of ASC 470-50, Modifications and Extinguishments Troubled Debt Restructurings by Debtors As of September 30, 2015, the Company was unable to make the required payments under the agreement, so the debt is in default and is classified as current maturities.

Note 7 - Long Term-Debt

Note 7 - Long Term-Debt	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Long-term Debt [Text Block]	Note 7- Long Term-Debt Long-term debt consisted of the following at September 30, 2015 and December 31, 2014: September 30, 2015 December 31, 2014 Equipment secured note payable - the note bears interest at a rate of 7.5% per annum, is payable in monthly installments of $2,522 and matured April 2015. $ - $ 3,016 Vehicle secured notes payable - the notes bear interest at rates between 9.49% and 0% per annum, are payable in monthly installments between $681 and $1,832 and matures between November 2015 and March 2020. 134,585 385,328 On April 13, 2013, the Company borrowed $50,150 from a bank with an annual interest rate of 5.8% and a term of 36 months with payments of $1,170. 22,399 31,731 Unsecured notes payable - the notes bear interest at 5% per annum and are due between April 2009 and July 2013 and are in default. 333,000 359,968 Total 489,984 780,043 Less current maturities (447,809 ) (669,005 ) Total long-term debt $ 42,175 $ 111,038 Minimum principal payments due under the long-term debt for the 5 years following September 30, 2015 are as follows: 2016 $ 447,809 2017 18,997 2018 8,960 2019 9,372 2020 4,846 During the nine months ended September 30, 2015, the Company purchased a vehicle through the issuance of debt with a principal amount of $51,896. The note bears interest at 4.5% per annum, is secured by the underlying vehicle, matures during March 2020 and requires monthly payments of $818.

Note 8 - Capital Lease Obligati

Note 8 - Capital Lease Obligations	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Capital Leases in Financial Statements of Lessee Disclosure [Text Block]	Note 8 – Capital Lease Obligations ESP Petrochemicals leases certain office equipment, warehouse equipment and special purpose equipment and vehicles under capital leases. Long-term capital leases consisted of the following at September 30, 2015 and December 31, 2014: Year Borrowed Amount Term in Months Monthly Payment Sept. 30, 2015 Dec. 31, 2014 $ - $ - Warehouse equipment 2013 $ 26,313 36 $731 2,930 10,127 Vehicles 2010 - 2014 $ 368,766 21 - 72 $887 - 1,905 21,064 48,479 Office equipment 2014 $ 10,140 24 $260 7,532 9,953 Special purpose equipment 2011 - 2012 $ 125,000 24 $6,065 84,921 115,000 Total capital lease 116,447 183,559 less current portion (80,065 ) (99,240 ) Total long-term capital lease $ 36,382 $ 84,319 On March 19, 2014, the Company acquired a vehicle under a lease with a related party with a 3-year term and a monthly payment of $869. The Company evaluated the application of ASC 840-30, Leases - Capital leases On December 31, 2014 the Company extended the lease on specialized equipment for 2 years with a monthly lease payment of $6,065, bargain purchase and the Company granted to the leaseholder 200,000 shares with a fair value of $2,000 which was accounted for as stock compensation. The Company evaluated the application of ASC 840-30, Leases - Capital leases The future payments under the capital lease are as follows: 2015 $ 80,065 2016 $ 35,306 2017 $ 1,076

Note 9 - Convertible Debentures

Note 9 - Convertible Debentures	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Convertible Debentures [Text Block]	Note 9 – Convertible Debentures The following reflects the Convertible debentures for the periods ended September 30, 2015 and December 31, 2014. September 30, 2015 December 31, 2014 On January 27, 2012, the Company received proceeds of $130,000 from the sale of 16% Convertible Subordinated Debentures. The Company is in default and interest is past due and continues to accrue at 16%. $ 30,000 130,000 On December 20, 2013, the Company amended the debenture initially issued November 14, 2012 in which proceeds of $750,000 was received from the sale of 16% Convertible Subordinated Debentures. The Company is in default and interest accrues at 18%. 627,000 762,000 On November 14, 2012, the Company received proceeds of $250,000 from the sale of 16% Convertible Subordinated Debentures. Interest was due March 1, 2013, June 1, 2013 and September 1, 2013. The Company is in default and interest is past due and accrues at 18%. 250,000 250,000 Total 907,000 1,142,000 Less current maturities (907,000 ) (1,142,000 ) Total Long-term convertible debentures $ - $ - The January 2012 Debentures On January 27, 2012, the Company received proceeds of $130,000 from the sale of 16% Convertible Subordinated Debentures (the “January 2012 Debentures”). The January 2012 Debentures are subordinate to all other secured debt of the Company, pay 16% interest per annum in cash quarterly and are convertible into the Company’s common stock by the investors at any time at a minimum conversion price per share of $0.15. On March 1, 2013, June 1, 2013 and September 1, 2013, the Company was required to redeem one quarter, one quarter and one half, respectively, of the face value of the balance of the January 2012 Debentures in cash. In addition, the investors received 100% of the number of shares of common stock that the purchase amount would buy in warrants at the conversion price of $0.15, or a total of 866,667 warrants, with a 3-year term. The Company does not have any registration obligation in regard to the common stock. The Company analyzed the conversion option under ASC 815, Derivatives and Hedging Debt With Conversion and Other Options Modifications and Extinguishments Troubled Debt Restructurings by Debtors The November 2012 Debentures On November 14, 2012, the Company received proceeds of $1,000,000 from the sale of 16% Convertible Subordinated Debentures (the “November 2012 Debentures”). The November 2012 Debentures were due on March 1, 2014. The aggregate principal amount of the combined November 2012 Debentures is $1,000,000 with an interest rate of 16% per annum. The interest is payable quarterly on March 1st, June 1st, September 1st, and December 1st, beginning on March 1, 2013. The November 2012 Debentures are convertible at any time after the original issue date at a conversion price of $0.085 per share, subject to adjustments. The Company recorded a discount from the relative fair value of the conversion feature and the intrinsic value of the conversion option of $421,715. The Company estimated the fair value of these derivatives using a multinomial Distribution (Lattice) valuation model with the following assumptions: stock price on the measurement date of $0.07; term of 1.5 years; expected volatility between 112% and 159%; and discount rate of 0.22% and accounted for them as debt discount, which will be amortized over the term of the loan which expired March 1, 2014. The Company analyzed the conversion option under ASC 815, Derivatives and Hedging The Company, in its sole discretion, may choose to pay interest in cash, shares of common stock, or in combination thereof. At the Company’s election, it may, at any time after the six-month anniversary of the transaction’s closing date, deliver a notice to the holders to redeem the then-outstanding principal amount of the November 2012 Debentures for cash. In the event the Company defaults, the outstanding principal amount of the November 2012 Debentures, plus accrued but unpaid interest, liquidated damages and other amounts owing in respect thereof through the date of acceleration, shall become, at the holders’ election, immediately due and payable in cash. In addition, the investors received 100% of the number of shares of common stock that the purchase amount would buy in warrants at the conversion price of $0.09, or a total of 11,764,706 warrants with a 5-year term. The Company recorded a discount from the relative fair value of the warrants and the intrinsic value of the conversion option of $208,685. The Company estimated the fair value of these derivatives using a Multinomial Distribution (Lattice) valuation model with the following assumptions: stock price on the measurement date of $0.07; warrant term of 5 years; expected volatility between 112%-593%; and discount rate of 0.63% and accounted for them as debt discount, which will be amortized over the term of the loan which expires March 1, 2014. The Company analyzed the warrants under ASC 815, Derivatives and Hedging On September 30, 2013 the Company agreed with one of the convertible debenture holders to amend and restate the November 2012 Debenture. The September 1, 2013 payment obligation was extended and deferred to $375,000 on December 1, 2013 and $625,000 on March 1, 2014 plus accrued interest; the conversion price was amended and restated to $0.05 from $0.085; the related warrants exercise price per share of the common stock was amended and restated to $ Modifications and Extinguishments Troubled Debt Restructurings by Debtors On December 20, 2013 the Company agreed with one of the convertible debenture holders to amend and restate the November 2012 Debenture amended previously on September 30, 2013. The December 1, 2013 payment obligation was extended and deferred to $281,250 on June 1, 2014 and $468,750 on September 1, 2014 plus accrued interest. The Company issued 5,000,000 Warrants with an exercise price per share of the Common Stock $ Derivatives and Hedging Modifications and Extinguishments Troubled Debt Restructurings by Debtors On December 1, 2013 the Company failed to make the amended principal payment on one if its convertible debentures dated November 14, 2012 amended on September 30, 2013. This convertible debenture is now in default. Under the terms of the convertible debenture all principal payments are now due and are reflected as current and the interest rate increased to 18%. As of September 30, 2015 these convertible debentures are in default and have been classified as current maturities.

Note 10 - Derivative Liability

Note 10 - Derivative Liability	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Derivatives and Fair Value [Text Block]	Note 10 – Derivative liability The Company evaluated whether its warrants and convertible debt instruments contain provisions that protect holders from declines in its stock price or otherwise could result in modification of either the exercise price or the shares to be issued under the respective warrant agreements. The November 14, 2012 16% convertible debenture and associated warrants included down-round provisions which reduce the exercise price of the warrants and the conversion price of the convertible instrument if the company either issues equity shares for a price that is lower than the exercise price of those instruments or issues new warrants or convertible instruments that have a lower exercise price. The Company determined that a portion of its outstanding warrants and conversion instrument contained such provisions thereby concluding they were not indexed to the Company’s own stock and therefore a derivative instrument in accordance with ASC 815, Derivatives and Hedging. The range of significant assumptions which the Company used to measure the fair value of the derivative liabilities (a level 3 input) at November 14, 2012 is as follows: Warran Debenture Stock price $0.07 $0.07 Term (years) 5 1.5 Volatility 112% - 593% 112% - 159% Risk-free interest rate 0.22% 0.63% Exercise prices $0.09 to 0.00255 $0.085 to 0.055 Dividend yield 0.00% 0.00% The Company estimated the fair value of these derivatives using a multinomial distribution (Lattice) valuation model. The fair value of these warrant and debenture liabilities at November 14, 2012 was $693,043 and the Company recorded them as derivative liabilities. On December 20, 2013 the Company agreed with one of its convertible debenture holders to issued 5,000,000 Warrants with an exercise price per share of the Common Stock $ The range of significant assumptions which the Company used to measure the fair value of the derivative liabilities (a level 3 input) at December 31, 2014 is as follows: Warrants Debentures Stock price $0.01 $0.01 Term (years) 3.6 to 4.7 .5 Volatility 143% - 202% 143% - 202% Risk-free interest rate 1.65% 0.04% Exercise prices $0.075 to 0.002 $0.05 to 0.02 Dividend yield 0.00% 0.00% The range of significant assumptions which the Company used to measure the fair value of the derivative liabilities (a level 3 input) at September 30, 2015 is as follows: Warrants Debentures Stock price $0.01 $0.01 Term (years) 3.0 to 4.1 .1 Volatility 143% - 204% 143% - 204% Risk-free interest rate 0.92% 0% Exercise prices $0.075 to 0.002 $0.05 to 0.02 Dividend yield 0.00% 0.00% The Company analyzed the warrants and conversion feature under ASC 815, Derivatives and Hedging The following table sets forth by level within the fair value hierarchy our financial assets and liabilities that were accounted for at fair value on a recurring basis as of September 30, 2015. Carrying Value at Fair Value Measurement at September 30, 2015 Level 1 Level 2 Level 3 Liabilities: Derivative convertible debt liability $ 141,957 $ - $ - $ 141,957 Derivative warrant liability $ 60,150 $ - $ - $ 60,150 Total derivative liability $ 202,107 $ - $ - $ 202,107 The following table sets forth by level within the fair value hierarchy our financial assets and liabilities that were accounted for at fair value on a recurring basis as of December 31, 2014. Carrying Value at Fair Value Measurement at December 31, 2014 Level 1 Level 2 Level 3 Liabilities: Derivative convertible debt liability $ 181,165 $ - $ - $ 181,165 Derivative warrant liability $ 74,003 $ - $ - $ 74,003 Total derivative liability $ 255,168 $ - $ - $ 255,168 Changes in the derivative liability for the periods ended September 30, 2015 and December 31, 2014 consist of: Nine Month Period Ended September 30, 2015 Year Ended December 31, 2014 Beginning of year derivative liability $ 255,168 $ 263,875 Change in derivative due to repayment (50,427 ) - Change in derivative liability – mark to market (2,634 ) (8,707 ) Derivative liability at end of period $ 202,107 $ 255,168

Note 11 - Stockholders' Equity

Note 11 - Stockholders' Equity	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	Note 11 – Stockholders’ Equity Settlement of Lawsuit On April 25, 2014, the Company reached an agreement with the former owner of Turf Chemistry, Inc., Alfredo Ledesma. As part of the settlement agreement 400,000 shares of the Company’s restricted common stock were issued. Shares Issued to Officers and Employee On September 1, 2015, the Company granted 5,000,000 shares of restricted stock to an employee as part of his employment agreement and recorded $10,000 of stock compensation. On August 15, 2014, the Company granted 28,000,000 shares of restricted stock to David Dugas, Chief Executive Officer and 28,000,000 shares of restricted stock to Tony Primeaux Vice President for their provision of personal guarantees on the Transfac Financing Agreement. Common Stock Issued for Services On August 15, 2014, the Company issued 6,000,000 shares of its common stock to a vendor for services rendered. The shares were valued at $60,000 and recorded as stock based compensation. On September 2, 2014, the Company issued 9,500,000 shares of its common stock to a vendor for services rendered. The shares were valued at $95,000 and recorded as stock based compensation. On December 31, 2014, the Company issued 200,000 shares of its common stock to a lease holder for services rendered. The shares were valued at $2,000 and recorded as stock based compensation. Shares Issued for Forbearance Agreement On September 2, 2014, the Company issued 9,500,000 shares of its common stock to a vendor under a forbearance agreement. The shares were valued at $95,000 and recorded as stock based compensation. Warrants Issued The following table reflects a summary of common stock warrants outstanding and warrant activity during the periods: Number of warrants Weighted Average Exercise Price Weighted (Years) Warrants outstanding at December 31, 2013 63,092,278 $ 0.16 2.21 Granted during the period - - - Exercised during period - - - Forfeited during the period (2,205,238 ) (0.09 ) - Warrants outstanding at December 31, 2014 60,887,040 $ 0.16 0.67 Granted during the period - - - Exercised during period - - - Forfeited during the period (42,455,667 ) (0.20 ) - Warrants outstanding at September 30, 2015 18,431,373 $ 0.09 .16 The Common Stock warrants expire in years ended September 30 as follows: Year Amount 2015 666,667 2016 1,000,000 2017 11,764,706 2018 5,000,000 Total 18,431,373 Stock Option Awards During the periods ended September 30, 2015 and September 30, 2014 the Company did not grant any stock options. On July 29, 2011, shareholders approved the 2011 Stock Option and Incentive Plan, which authorized up to 5,000,000 options shares. Under the plan the exercise price per share for the stock covered by a stock option granted pursuant shall not be less than 100% of the fair market value on the date of grant. In the case of an incentive stock option that is granted to a 10% owner, the option price of such incentive stock option shall be not less than 110% of the Fair Market Value on the grant date. The term of each stock option shall be fixed but no stock option shall be exercisable more than ten years after the date the stock option is granted. In the case of an incentive stock option that is granted to a ten percent owner, the term of such stock option shall be no more than five years from the date of grant. Stock option activity summary covering options is presented in the table below: Number of Shares Weighted- average Exercise Price Weighted- average Remaining Contractual Term (years) Outstanding at December 31, 2013 52,930,000 0.12 7.9 Granted - - - Exercised - - - Expired/Forfeited (35,000 ) (0.14 ) 6.6 Outstanding at December 31, 2014 52,895,000 $ 0.12 6.9 Granted - - - Exercised - - - Expired/Forfeited (432,000 ) (0.14 ) - Outstanding at September 30, 2015 52,463,000 $ 0.12 6.2 Exercisable at September 30, 2015 49,663,000 $ 0.12 6.2 Exercisable at December 31, 2014 50,095,000 $ 0.12 6.9 A summary of the Company’s non-vested options at September 30, 2015, and changes during the nine months ended September 30, 2015, is presented below: Options Weighted Non-vested, beginning of period 2,800,000 $ 0.12 Granted - $ - Vested - $ - Forfeited - $ - Non-vested, end of period 2,800,000 $ 0.12 The following tables summarize information about stock options outstanding and exercisable at September 30, 2015: Options Outstanding at September 30, 2015 Range of Exercise Prices Number Outstanding Weighted Remaining Contractual Life (years) Weighted Average Exercise Price Aggregate Intrinsic Value(1) $0.09 to $0.10 28,250,000 7.0 $ 0.10 $ - $0.11 to $0.12 2,000,000 6.0 $ 0.12 $ - $0.13 to $0.15 22,645,000 5.3 $ 0.15 $ - $0.09 to $0.15 52,895,000 6.2 $ 0.12 $ - Options Exercisable at September 30, 2015 Range of Exercise Prices Number Exercisable Weighted Remaining Contractual Life (years) Weighted Average Exercise Price Aggregate Intrinsic Value(1) $0.09 to $0.10 25,450,000 7.0 $ 0.09 $ - $0.11 to $0.12 2,000,000 6.0 $ 0.12 $ - $0.13 to $0.15 22,213,000 5.3 $ 0.15 $ - $0.09 to $0.15 49,663,000 6.2 $ 0.12 $ - (1) The aggregate intrinsic value in the table represents the difference between the closing stock price on September 30, 2015 and the exercise price, multiplied by the number of in-the-money options that would have been received by the option holders had all option holders exercised their options on September 30, 2015. No options were exercised during the nine month period ended September 30, 2015. During the nine months ended September 30, 2015, the Company recognized stock-based compensation expense of $205,972 related to stock options. As of September 30, 2015, there was approximately $478,352 of total unrecognized compensation cost related to non-vested stock options, which is expected to be recognized over the remaining vesting period. During the nine months ended September 30, 2014, the Company recognized stock-based compensation expense of $527,752 related to stock options. As of September 30, 2014, there was approximately $862,252 of total unrecognized compensation cost related to non-vested stock options, which is expected to be recognized over the remaining vesting period. The aggregate intrinsic value of these options was $0 at September 30, 2014.

Note 12 - Related Party Transac

Note 12 - Related Party Transactions	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 12 – Related Party Transactions As of September 30, 2015 and December 31, 2014, the Company had balances due to related parties as follows: September 30, 2015 December 31, 2014 Due to officer $ 362,526 $ 356,583 Due to ESP Enterprises 55,790 55,790 Total due to related parties $ 418,316 $ 412,373 The above balances are unsecured, due on demand and bear no interest. On August 15, 2014, the Company granted 28,000,000 shares of restricted stock to David Dugas, Chief Executive Officer and 28,000,000 shares of restricted stock to Tony Primeaux Vice President for their provision of personal guarantees on the Transfac Financing Agreement. On March 19, 2014 the Company acquired a vehicle under a lease with a related party with a 3-year term and a monthly payment of $869. The Company evaluated the application of ASC 840-30, Leases - Capital lease On June 1, 2013, the Officers agreed to defer a portion of their salaries until such time as cash flow allowed. As of September 30, 2015, $106,667 has been deferred and reflected as Due to related parties, a liability.

Note 13 - Commitments and Conti

Note 13 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 13 – Commitments and Contingencies Legal proceedings Daniel A. Spencer v. ESP Advanced Technologies, Inc. The District Court of Caddo Parish, Louisiana entered a default judgment in favor of Daniel Spencer and against ESP Advanced Technologies, Inc. on October 17, 2013 for $3,500,000, together with future interest from October 14, 2013, until paid, at a rate of 20% per annum for default after service. All of the operations of ESP Advanced Technologies, Inc. were discontinued on June 11, 2013. The Company believes this judgment is without merit and will vigorously pursue post-judgment remedies to set aside the judgment and have it annulled under Louisiana law. Management does not consider the potential for loss to be probable. Accordingly, the judgment amount was not accrued. ESP Petrochemicals, Inc. v. Shane Cottrell, Platinum Chemicals, LLC, Ladd Naquin, Joe Lauer, Patrick Williams, Ralph McClelland and Ronald Walling On March 2, 2012, the Company filed a trade secret infringement lawsuit to protect its rights against a former employee, a competitor and officers of the competitor. On November 21, 2012, an Agreed Final Judgment was entered in the lawsuit against the Defendants. Under the terms of the Agreed Final Judgment, the Defendants cannot offer or sell any chemical product or related services to a number of entities or in conjunction with any operations within designated Texas Railroad Commission districts for specified periods of time as long as ESP Petrochemicals is in conformance with the terms of the Agreed Final Judgment. The name of the entities, the lists of designated districts and the specific time periods are delineated in the Agreed Final Judgment. Additionally, the Defendants are not to solicit or recruit any ESP Petrochemical employees, they must turn over any “ESP Information” (as that term is described in the Agreed Final Judgment) and they cannot directly or indirectly, offer, market, advertise, promote or otherwise describe in any way a product to a customer, prospective customer or third party, as being derived from ESP Petrochemical formula or an equivalent. Alfredo Ledesma and Turf Chemistry, Inc. v. ESP Resources, Inc., ESP Petrochemicals, Inc. and Gerard Allen Primeaux On June 16, 2011, Alfredo Ledesma and Turf Chemistry, Inc. filed their original Petition against ESP Resources, Inc., ESP Petrochemicals, Inc. and Gerard Allen Primeaux in the District Court, 93rd Judicial District, Hidalgo County, Texas. Madoff Energy Holdings, LLC v. ESP Resources, Inc. On September 4, 2013, Madoff Energy Holdings, LLC filed its Original Petition against ESP Resources, Inc. in the District Court, 295th Judicial District, Harris County, Texas. First Court of Appeals, Houston, Texas. BWC Management, Inc. v. ESP Resources, Inc. (f/k/a Pantera Petroleum, Inc.) On April 25, 2013, BWC Management, Inc. filed its Original Petition against ESP Resources, Inc. in the District Court, 113th Judicial District, Harris County, Texas.

Note 14 - Gain on Extinguishmen

Note 14 - Gain on Extinguishment of Debt	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 14 – Gain on Extinguishment of Debt During the nine months ended September 30, 2015, the Company reached a final settlement with certain vendors with liabilities of $320,795 for payments of $138,093; the final payment on the Alfredo Ledesma settlement with liabilities of $38,937 for a final payment of $7,500; the net liabilities from discontinued operations reduced the liabilities from $18,095 for the final payment of $2,378 and the restructuring of convertible debentures and accrued interest of $314,868 with a new demand note of $300,000, resulting in a gain from extinguishment of debt of $192,516.

Note 15 - Guarantee Liability

Note 15 - Guarantee Liability	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Guarantees [Text Block]	Note 15 – Guarantee Liability On November 3, 2008, the Company provided a guarantee to a director of Aurora and Boreal who loaned $120,000 to Aurora and Boreal. The Company provided this guarantee to encourage the director’s continued employment and commitment to the development of the concessions held by Aurora and Boreal, which the Company believed was vital to the future success of Aurora and Boreal. In the event that Aurora and Boreal did not repay the loan by the due date of June 1, 2009, the Company guaranteed to make the payment in the form of a convertible note due June 1, 2011. The convertible note is non-interest bearing and is convertible into common stock of the Company at $1.20 per share. In exchange for issuing the convertible note to the director, the Company will receive the right to receive payments under the director’s note receivable from Aurora and Boreal. The Company recorded the fair value of the guarantee liability at $48,000, which represented the fair value of the note receivable from Aurora and Boreal which the Company would take over from the director. On June 1, 2009 when Aurora and Boreal did not make the required payments on their notes payable to the director, the Company determined that the value of the guarantee liability should be increased to the full face amount of the guaranteed note of $120,000, resulting in a loss on guarantee liability of $72,000 during the year ended December 31, 2010. There have been no changes in the matter during 2013 and 2014, hence the balance remains same.

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying unaudited condensed interim consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America and with the rules and regulations of the Securities and Exchange Commission to Form 10-Q and Article 8 of Regulation S-X. These unaudited condensed interim consolidated financial statements should be read in conjunction with the financial statements of the Company for the year ended December 31, 2014 and notes thereto contained in the information as part of the Company’s Annual Report on Form 10-K filed with the SEC on April 15, 2015. Notes to the consolidated financial statements which would substantially duplicate the disclosure contained in the audited financial statements for fiscal 2014 as reported in the Form 10-K have been omitted. In the opinion of management, the unaudited interim consolidated financial statements furnished reflect all adjustments (consisting of normal recurring adjustments) which are necessary to present fairly the financial position and the results of operations for the interim periods presented herein. Unaudited interim results are not necessarily indicative of the results for the full year. Any reference herein to “ESP Resources,” the “Company,” “we,” “our” or “us” is intended to mean ESP Resources, Inc. including the subsidiaries indicated above, unless otherwise indicated.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets and Long-Lived Assets to be Disposed The Company reviews its long-lived assets and identifiable finite-lived intangibles for impairment on an annual basis and whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. The first step of the impairment test, used to identify potential impairment, compares undiscounted future cash flows of the asset or asset group with the related carrying amount. If the undiscounted future cash flows of the asset or asset group exceed its carrying amount, the asset or asset group is not considered to be impaired and the second step is unnecessary. If such assets were considered to be impaired, the impairment to be recognized would be measured by the amount by which the carrying amount of the assets exceeds the fair market value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]	Restricted Cash Under the terms of the Factoring payable, the Company may obtain advances of up to 100% of the amount of eligible accounts receivable, subject to a 0.75% per 15 days factoring fee, with 10% held in a restricted cash reserve account, which is released to the Company upon payment of the receivable. As of September 30, 2015 and December 31, 2014, restricted cash totaled $121,792 and $283,392, respectively.
Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]	Accounts Receivable and Allowance for Doubtful Accounts The Company generally does not require collateral, and the majority of its trade receivables are unsecured. The carrying amount for accounts receivable approximates fair value. Accounts receivable consisted of the following as of September 30, 2015 and December 31, 2014: September 30, 2015 December 31, 2014 Trade receivables $ 1,452,006 $ 2,265,534 Less: Allowance for doubtful accounts (73,769 ) (155,000 ) Net accounts receivable $ 1,378,237 $ 2,110,534 Accounts receivable are periodically evaluated for collectability based on past credit history with clients. Provisions for losses on accounts receivable are determined on the basis of loss experience, known and inherent risk in the account balance and current economic conditions.
Inventory, Policy [Policy Text Block]	Inventories Inventory represents raw and blended chemicals and other items valued at the lower of cost or market with cost determined using the first-in first-out method, and with market defined as the lower of replacement cost or realizable value. As of September 30, 2015 and December 31, 2014, inventory consisted of the following: September 30, 2015 December 31, 2014 Raw materials $ 222,890 $ 412,978 Finished goods 729,774 574,756 Total inventory $ 952,664 $ 987,734
Derivatives, Policy [Policy Text Block]	Derivatives The valuation of our embedded derivatives and warrant derivatives are determined primarily by the multinomial distribution (Lattice) model. An embedded derivative is a derivative instrument that is embedded within another contract, which under the convertible note (the host contract) includes the right to convert the note by the holder, certain default redemption right premiums and a change of control premium (payable in cash if a fundamental change occurs). In accordance with Accounting Standards Codification (“ASC”) 815 , Derivatives and Hedging · Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access as of the measurement date. · Level 2 - Inputs other than quoted prices included within Level 1 that are directly observable for the asset or liability or indirectly observable through corroboration with observable market data. · Level 3 - Unobservable inputs for the asset or liability only used when there is little, if any, market activity for the asset or liability at the measurement date. This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. To determine the fair value of our embedded derivatives, management evaluates assumptions regarding the probability of certain future events. Other factors used to determine fair value include our period end stock price, historical stock volatility, risk free interest rate and derivative term. The fair value recorded for the derivative liability varies from period to period. This variability may result in the actual derivative liability for a period either above or below the estimates recorded on our consolidated financial statements, resulting in significant fluctuations in other income (expense) because of the corresponding non-cash gain or loss recorded.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration The Company has five major customers that together account for 65% of accounts receivable at September 30, 2015 and 61% of the total revenues earned for the period ended September 30, 2015. Accounts Receivable Revenue Customer A 21 % 17 % Customer B 20 % 16 % Customer C 13 % 9 % Customer D 11 % 5 % Customer E 0 % 14 % 65 % 61 % The Company has three vendors that accounted for 26%, 21%, and 19% of purchases for the period ended September 30, 2015. The Company has three major customers that together account for 57% of accounts receivable at September 30, 2014 and 58% of the total revenues earned for the period ended September 30, 2014. Accounts Receivable Revenue Customer A 18 % 11 % Customer B 15 % 29 % Customer C 14 % 6 % Customer D 10 % 12 % 57 % 58 % The Company has two vendors that accounted for 37% and 13% of purchases for the nine months ended September 30, 2014.
Revenue Recognition, Policy [Policy Text Block]	Revenue and Cost Recognition The Company through its wholly owned subsidiary, ESP Petrochemicals, Inc., is a custom formulator of petrochemicals for the oil and gas industry. Since the products are specific to each location, the receipt of an order or purchase order starts the production process. Once the blending takes place, the order is delivered to the land site or dock. When the containers of blended petrochemicals are off-loaded at the dock, or are stored on the land site, a delivery ticket is obtained, an invoice is generated and Company recognizes revenue. The invoice is generated based on the credit agreement with the customer at the agreed upon price. Revenue is recognized when title and risk of loss have transferred to the customer and when contractual terms have been fulfilled. Transfer of title and risk of loss occurs when the product is delivered in accordance with the contractual shipping terms, generally to a land site or dock. Revenue is recognized based on the credit agreement with the customer at the agreed upon price.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-based Compensation The Company accounts for stock-based compensation to employees in accordance with ASC 718 , Stock-based compensation , Equity-based payments to non-employees
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments The carrying amounts of the Company’s financial instruments including accounts payable, accrued expenses, and notes payable approximate fair value due to the relative short period for maturity of these instruments.
Reclassification, Policy [Policy Text Block]	Reclassification Certain accounts in the prior period were reclassified to conform to the current period financial statements presentation.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Pronouncements During the period ended September 30, 2015 and through November 12, 2015, there were several new accounting pronouncements issued by the Financial Accounting Standards Board. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s condensed consolidated financial statements.

Note 1 - Organization and Bas22

Note 1 - Organization and Basis of Presentation (Tables)	9 Months Ended
	Sep. 30, 2015
Notes Tables
Schedule of Credit Losses for Financing Receivables, Current [Table Text Block]	September 30, 2015 December 31, 2014 Trade receivables $ 1,452,006 $ 2,265,534 Less: Allowance for doubtful accounts (73,769 ) (155,000 ) Net accounts receivable $ 1,378,237 $ 2,110,534
Schedule of Inventory, Current [Table Text Block]	September 30, 2015 December 31, 2014 Raw materials $ 222,890 $ 412,978 Finished goods 729,774 574,756 Total inventory $ 952,664 $ 987,734
Schedule of Revenue by Major Customers by Reporting Segments [Table Text Block]	Accounts Receivable Revenue Customer A 21 % 17 % Customer B 20 % 16 % Customer C 13 % 9 % Customer D 11 % 5 % Customer E 0 % 14 % 65 % 61 % Accounts Receivable Revenue Customer A 18 % 11 % Customer B 15 % 29 % Customer C 14 % 6 % Customer D 10 % 12 % 57 % 58 %

Note 4 - Property and Equipme23

Note 4 - Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2015
Notes Tables
Property, Plant and Equipment [Table Text Block]	September 30, 2015 December 31, 2014 Plant, property and equipment $ 1,640,441 $ 1,597,011 Vehicles 1,455,465 1,679,220 Equipment under capital lease 882,178 596,888 Equipment under capital lease – related party 31,281 31,281 Office furniture and equipment 59,131 59,131 4,068,496 3,963,531 Less: accumulated depreciation (2,691,759 ) (2,253,686 ) Net property and equipment $ 1,376,737 $ 1,709,845

Note 6 - Long-Term-Debt Vendo24

Note 6 - Long-Term-Debt Vendor Deferred Payment (Tables)	9 Months Ended
	Sep. 30, 2015
Notes Tables
Schedule of Debt [Table Text Block]	September 30, 2015 December 31, 2014 The Company reached an agreement with certain vendors to exchange payables for term debentures with a annual interest rates of 5% or prime plus 1.5% payable monthly between $22,551 and $10,000 and maturing between October 2014 and September 2018 $ 1,285,528 $ 1,285,528 Less current maturities (1,285,528 ) (1,285,528 ) Total long-term debt $ - $ -

Note 7 - Long Term-Debt (Tables

Note 7 - Long Term-Debt (Tables)	9 Months Ended
	Sep. 30, 2015
Notes Tables
Schedule of Long-term Debt Instruments [Table Text Block]	September 30, 2015 December 31, 2014 Equipment secured note payable - the note bears interest at a rate of 7.5% per annum, is payable in monthly installments of $2,522 and matured April 2015. $ - $ 3,016 Vehicle secured notes payable - the notes bear interest at rates between 9.49% and 0% per annum, are payable in monthly installments between $681 and $1,832 and matures between November 2015 and March 2020. 134,585 385,328 On April 13, 2013, the Company borrowed $50,150 from a bank with an annual interest rate of 5.8% and a term of 36 months with payments of $1,170. 22,399 31,731 Unsecured notes payable - the notes bear interest at 5% per annum and are due between April 2009 and July 2013 and are in default. 333,000 359,968 Total 489,984 780,043 Less current maturities (447,809 ) (669,005 ) Total long-term debt $ 42,175 $ 111,038
Schedule of Maturities of Long-term Debt [Table Text Block]	2016 $ 447,809 2017 18,997 2018 8,960 2019 9,372 2020 4,846

Note 8 - Capital Lease Obliga26

Note 8 - Capital Lease Obligations (Tables)	9 Months Ended
	Sep. 30, 2015
Notes Tables
Schedule of Capital Leased Assets [Table Text Block]	Year Borrowed Amount Term in Months Monthly Payment Sept. 30, 2015 Dec. 31, 2014 $ - $ - Warehouse equipment 2013 $ 26,313 36 $731 2,930 10,127 Vehicles 2010 - 2014 $ 368,766 21 - 72 $887 - 1,905 21,064 48,479 Office equipment 2014 $ 10,140 24 $260 7,532 9,953 Special purpose equipment 2011 - 2012 $ 125,000 24 $6,065 84,921 115,000 Total capital lease 116,447 183,559 less current portion (80,065 ) (99,240 ) Total long-term capital lease $ 36,382 $ 84,319
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	2015 $ 80,065 2016 $ 35,306 2017 $ 1,076

Note 9 - Convertible Debentur27

Note 9 - Convertible Debentures (Tables)	9 Months Ended
	Sep. 30, 2015
Notes Tables
Convertible Debentures [Table Text Block]	September 30, 2015 December 31, 2014 On January 27, 2012, the Company received proceeds of $130,000 from the sale of 16% Convertible Subordinated Debentures. The Company is in default and interest is past due and continues to accrue at 16%. $ 30,000 130,000 On December 20, 2013, the Company amended the debenture initially issued November 14, 2012 in which proceeds of $750,000 was received from the sale of 16% Convertible Subordinated Debentures. The Company is in default and interest accrues at 18%. 627,000 762,000 On November 14, 2012, the Company received proceeds of $250,000 from the sale of 16% Convertible Subordinated Debentures. Interest was due March 1, 2013, June 1, 2013 and September 1, 2013. The Company is in default and interest is past due and accrues at 18%. 250,000 250,000 Total 907,000 1,142,000 Less current maturities (907,000 ) (1,142,000 ) Total Long-term convertible debentures $ - $ -

Note 10 - Derivative Liability

Note 10 - Derivative Liability (Tables)	9 Months Ended
	Sep. 30, 2015
Notes Tables
Schedule of Assumptions Used [Table Text Block]	Warran Debenture Stock price $0.07 $0.07 Term (years) 5 1.5 Volatility 112% - 593% 112% - 159% Risk-free interest rate 0.22% 0.63% Exercise prices $0.09 to 0.00255 $0.085 to 0.055 Dividend yield 0.00% 0.00% Warrants Debentures Stock price $0.01 $0.01 Term (years) 3.6 to 4.7 .5 Volatility 143% - 202% 143% - 202% Risk-free interest rate 1.65% 0.04% Exercise prices $0.075 to 0.002 $0.05 to 0.02 Dividend yield 0.00% 0.00% Warrants Debentures Stock price $0.01 $0.01 Term (years) 3.0 to 4.1 .1 Volatility 143% - 204% 143% - 204% Risk-free interest rate 0.92% 0% Exercise prices $0.075 to 0.002 $0.05 to 0.02 Dividend yield 0.00% 0.00%
Fair Value, by Balance Sheet Grouping [Table Text Block]	Carrying Value at Fair Value Measurement at September 30, 2015 Level 1 Level 2 Level 3 Liabilities: Derivative convertible debt liability $ 141,957 $ - $ - $ 141,957 Derivative warrant liability $ 60,150 $ - $ - $ 60,150 Total derivative liability $ 202,107 $ - $ - $ 202,107 Carrying Value at Fair Value Measurement at December 31, 2014 Level 1 Level 2 Level 3 Liabilities: Derivative convertible debt liability $ 181,165 $ - $ - $ 181,165 Derivative warrant liability $ 74,003 $ - $ - $ 74,003 Total derivative liability $ 255,168 $ - $ - $ 255,168
Schedule of Derivative Liabilities at Fair Value [Table Text Block]	Nine Month Period Ended September 30, 2015 Year Ended December 31, 2014 Beginning of year derivative liability $ 255,168 $ 263,875 Change in derivative due to repayment (50,427 ) - Change in derivative liability – mark to market (2,634 ) (8,707 ) Derivative liability at end of period $ 202,107 $ 255,168

Note 11 - Stockholders' Equity

Note 11 - Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2015
Notes Tables
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Number of warrants Weighted Average Exercise Price Weighted (Years) Warrants outstanding at December 31, 2013 63,092,278 $ 0.16 2.21 Granted during the period - - - Exercised during period - - - Forfeited during the period (2,205,238 ) (0.09 ) - Warrants outstanding at December 31, 2014 60,887,040 $ 0.16 0.67 Granted during the period - - - Exercised during period - - - Forfeited during the period (42,455,667 ) (0.20 ) - Warrants outstanding at September 30, 2015 18,431,373 $ 0.09 .16
Common Stock Warrants Expiry [Table Text Block]	Year Amount 2015 666,667 2016 1,000,000 2017 11,764,706 2018 5,000,000 Total 18,431,373
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Number of Shares Weighted- average Exercise Price Weighted- average Remaining Contractual Term (years) Outstanding at December 31, 2013 52,930,000 0.12 7.9 Granted - - - Exercised - - - Expired/Forfeited (35,000 ) (0.14 ) 6.6 Outstanding at December 31, 2014 52,895,000 $ 0.12 6.9 Granted - - - Exercised - - - Expired/Forfeited (432,000 ) (0.14 ) - Outstanding at September 30, 2015 52,463,000 $ 0.12 6.2 Exercisable at September 30, 2015 49,663,000 $ 0.12 6.2 Exercisable at December 31, 2014 50,095,000 $ 0.12 6.9
Schedule of Nonvested Share Activity [Table Text Block]	Options Weighted Non-vested, beginning of period 2,800,000 $ 0.12 Granted - $ - Vested - $ - Forfeited - $ - Non-vested, end of period 2,800,000 $ 0.12
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	Options Outstanding at September 30, 2015 Range of Exercise Prices Number Outstanding Weighted Remaining Contractual Life (years) Weighted Average Exercise Price Aggregate Intrinsic Value(1) $0.09 to $0.10 28,250,000 7.0 $ 0.10 $ - $0.11 to $0.12 2,000,000 6.0 $ 0.12 $ - $0.13 to $0.15 22,645,000 5.3 $ 0.15 $ - $0.09 to $0.15 52,895,000 6.2 $ 0.12 $ - Options Exercisable at September 30, 2015 Range of Exercise Prices Number Exercisable Weighted Remaining Contractual Life (years) Weighted Average Exercise Price Aggregate Intrinsic Value(1) $0.09 to $0.10 25,450,000 7.0 $ 0.09 $ - $0.11 to $0.12 2,000,000 6.0 $ 0.12 $ - $0.13 to $0.15 22,213,000 5.3 $ 0.15 $ - $0.09 to $0.15 49,663,000 6.2 $ 0.12 $ -

Note 12 - Related Party Trans30

Note 12 - Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2015
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	September 30, 2015 December 31, 2014 Due to officer $ 362,526 $ 356,583 Due to ESP Enterprises 55,790 55,790 Total due to related parties $ 418,316 $ 412,373

Note 1 - Organization and Bas31

Note 1 - Organization and Basis of Presentation (Details Textual)	Jul. 11, 2012	Sep. 07, 2011	Sep. 30, 2015USD ($)	Sep. 30, 2014	Dec. 31, 2014USD ($)
Sales Revenue, Goods, Net [Member] | Customer Concentration Risk [Member]
Number of Customers, Concentration Risk			5	3
Concentration Risk, Percentage			61.00%	58.00%
Accounts Receivable [Member] | Customer Concentration Risk [Member]
Number of Customers, Concentration Risk			4	4
Concentration Risk, Percentage			65.00%	57.00%
Cost of Goods, Total [Member] | Supplier Concentration Risk [Member] | Vendor 1 of 3 [Member]
Concentration Risk, Percentage			26.00%
Cost of Goods, Total [Member] | Supplier Concentration Risk [Member] | Vendor 2 of 3 [Member]
Concentration Risk, Percentage			21.00%
Cost of Goods, Total [Member] | Supplier Concentration Risk [Member] | Vendor 3 of 3 [Member]
Concentration Risk, Percentage			19.00%
Cost of Goods, Total [Member] | Supplier Concentration Risk [Member] | Vendor 1 of 2 [Member]
Concentration Risk, Percentage				37.00%
Cost of Goods, Total [Member] | Supplier Concentration Risk [Member] | Vendor 2 of 2 [Member]
Concentration Risk, Percentage				13.00%
Cost of Goods, Total [Member] | Supplier Concentration Risk [Member]
Number of Vendors, Concentration Risk			3	2
ESP Marketing LLC [Member]
Equity Method Investment, Ownership Percentage		49.00%
Percentage of Profits		80.00%
ESP Facility and Pipeline Services Inc [Member]
Equity Method Investment, Ownership Percentage	60.00%
Percentage of Profits	60.00%
Every 15 Days [Member]
Accounts Receivable Factoring Fee			0.75%
Maximum Advance Percentage of Accounts Receivable			100.00%
Accounts Receivable Factoring Restrictive Cash Reserve			10.00%
Restricted Cash and Cash Equivalents			$ 121,792		$ 283,392

Note 1 - Acccounts Receivable a

Note 1 - Acccounts Receivable and Allowance for Doubtful Accounts (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Trade receivables	$ 1,452,006	$ 2,265,534
Less: Allowance for doubtful accounts	(73,769)	(155,000)
Net accounts receivable	$ 1,378,237	$ 2,110,534

Note 1 - Inventory (Details)

Note 1 - Inventory (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Raw materials	$ 222,890	$ 412,978
Finished goods	729,774	574,756
Total inventory	$ 952,664	$ 987,734

Note 1 - Customer Concentration

Note 1 - Customer Concentration (Details) - Customer Concentration Risk [Member]	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Customer A [Member] | Accounts Receivable [Member]
Concentration Risk, Percentage	21.00%	18.00%
Customer A [Member] | Sales Revenue, Goods, Net [Member]
Concentration Risk, Percentage	17.00%	11.00%
Customer B [Member] | Accounts Receivable [Member]
Concentration Risk, Percentage	20.00%	15.00%
Customer B [Member] | Sales Revenue, Goods, Net [Member]
Concentration Risk, Percentage	16.00%	29.00%
Customer C [Member] | Accounts Receivable [Member]
Concentration Risk, Percentage	13.00%	14.00%
Customer C [Member] | Sales Revenue, Goods, Net [Member]
Concentration Risk, Percentage	9.00%	6.00%
Customer D [Member] | Accounts Receivable [Member]
Concentration Risk, Percentage	11.00%	10.00%
Customer D [Member] | Sales Revenue, Goods, Net [Member]
Concentration Risk, Percentage	5.00%	12.00%
Customer E [Member] | Accounts Receivable [Member]
Concentration Risk, Percentage	0.00%
Customer E [Member] | Sales Revenue, Goods, Net [Member]
Concentration Risk, Percentage	14.00%
Accounts Receivable [Member]
Concentration Risk, Percentage	65.00%	57.00%
Sales Revenue, Goods, Net [Member]
Concentration Risk, Percentage	61.00%	58.00%

Note 2 - Going Concern (Details

Note 2 - Going Concern (Details Textual) - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
Cash and Cash Equivalents, at Carrying Value	$ 105,882	$ 121,880	$ 110,059	$ 5,757
Working Capital Deficit	$ 6,819,054

Note 3 - Factoring Payable (Det

Note 3 - Factoring Payable (Details Textual) - USD ($)	Oct. 01, 2014	Sep. 30, 2015	Dec. 31, 2014
ESP Petrochemicals [Member] | Transfac Capital, Inc. [Member]
Account Receivable, Factoring Term	2 years
Accounts Receivable, Factoring Servicing Fee Minimum, Percentage	0.75%
Accounts Receivable, Factoring Servicing Fee Minimum, Amount	$ 10
Long-term Debt, Gross		$ 836,226
Restricted Cash and Cash Equivalents, Current		121,792
Restricted Cash and Cash Equivalents, Current		$ 121,792	$ 283,392

Note 4 - Property and Equipme37

Note 4 - Property and Equipment (Details Textual) - USD ($)	Dec. 31, 2014	Mar. 19, 2014	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Vehicles [Member] | Disposal Group, Held-for-sale, Not Discontinued Operations [Member]
Property, Plant and Equipment, Disposals		$ 46,551
Vehicles [Member] | Assets Not Held For Sale [Member]
Property, Plant and Equipment, Disposals		33,406
Vehicles [Member] | Long-term Debt Related to Equipment [Member]
Extinguishment Of Interest On Capital Lease, Amount		7,916
Vehicles [Member]
Proceeds from Sale of Property, Plant, and Equipment						$ 88,351
Property, Plant and Equipment, Disposals		79,957
Capital Leased Assets, Disposal		31,281
Specialized Equipment [Member]
Proceeds from Sale of Capital Lease Equipment						95,027
Lessee Leasing Arrangement, Capital Lease, Term of Contract			2 years
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment	$ 160,378		$ 160,378
Long-term Debt Related to Equipment [Member]
Extinguishment of Debt, Amount		63,787
Depreciation						484,338	$ 450,942
Proceeds from Sale of Property, Plant, and Equipment						88,351	$ 98,746
Proceeds from Sale of Capital Lease Equipment						95,027
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property				$ 141,655		$ 130,830	$ (18,915)
Gain (Loss) on Disposition of Property Plant Equipment							$ (18,915)
Gain (Loss) on Disposition of Other Assets		$ 2,953
Capital Leased Assets, Noncurrent, Fair Value Disclosure	$ 113,595		113,595
Lessee Leasing Arrangement, Capital Lease, Term of Contract	2 years
Bargain Purchase Option, Amount	$ 1		$ 1

Note 4 - Property and Equipme38

Note 4 - Property and Equipment (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment, Other Types [Member]
Plant, property and equipment gross	$ 1,640,441	$ 1,597,011
Vehicles [Member]
Plant, property and equipment gross	1,455,465	1,679,220
Equipment Under Capital Lease [Member]
Plant, property and equipment gross	882,178	596,888
Equipment under Capital Lease - Related Party [Member]
Plant, property and equipment gross	31,281	31,281
Office Furniture and Equipment [Member]
Plant, property and equipment gross	59,131	59,131
Plant, property and equipment gross	4,068,496	3,963,531
Less: accumulated depreciation	(2,691,759)	(2,253,686)
Net property and equipment	$ 1,376,737	$ 1,709,845

Note 5 - Short-Term Debt (Detai

Note 5 - Short-Term Debt (Details Textual) - USD ($)	Apr. 08, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 20, 2013
Demand Note [Member]
Short-term Debt	$ 150,000
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Notes Payable to Finance Insurance [Member] | Minimum [Member]
Debt Instrument, Interest Rate, Stated Percentage						5.70%
Notes Payable to Finance Insurance [Member]
Debt Instrument, Face Amount						$ 265,486
Debt Instrument, Term						1 year
The Warrants [Member]
Stock Issued During Period, Shares, New Issues	150,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	150,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.15
Principal on January 2012 Debentures [Member] | January 2012 Debentures Into a Demand Promissory Note [Member]
Debt Conversion, Original Debt, Amount				$ 100,000
Accrued Interest on January 2012 Debentures [Member] | January 2012 Debentures Into a Demand Promissory Note [Member]
Debt Conversion, Original Debt, Amount				38,119
Accrued Interest on Demand Note [Member] | January 2012 Debentures into a Demand Promissory Note 1 [Member]
Debt Conversion, Original Debt, Amount				26,149
January 2012 Debentures Into a Demand Promissory Note [Member]
Debt Conversion, Converted Instrument, Amount				150,000
Short-term Debt		$ 297,942		$ 297,942		$ 361,477
Debt Instrument, Interest Rate, Stated Percentage		5.00%		5.00%		5.00%
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.09		$ 0.09		$ 0.16	$ 0.16	$ 0.075
Stock Issued During Period, Value, New Issues	$ 10,500
Stock and Warrants Issued During Period, Value, Preferred Stock and Warrants	$ 2,458
Amortization of Debt Discount (Premium)			$ 57,848		$ 266,241		$ 12,958
Repayments of Short-term Debt				$ 213,535	$ 226,265

Note 6 - Long-Term-Debt Vendo40

Note 6 - Long-Term-Debt Vendor Deferred Payment (Details Textual) - USD ($)	1 Months Ended	9 Months Ended	12 Months Ended
	May. 25, 2012	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013
Vendor Deferred Payments [Member] | Certain Trade Vendors [Member] | Minimum [Member]
Debt Instrument, Periodic Payment				$ 1,409
Vendor Deferred Payments [Member] | Certain Trade Vendors [Member] | Maximum [Member]
Debt Instrument, Periodic Payment				22,551
Vendor Deferred Payments [Member] | Certain Trade Vendors [Member] | Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.50%
Vendor Deferred Payments [Member] | Certain Trade Vendors [Member]
Accounts Payable Converted Amount				$ 1,104,407
Debt Instrument, Interest Rate, Stated Percentage				5.00%
Debt Instrument, Face Amount	$ 450,000			$ 1,104,407
Debt Instrument, Periodic Payment	$ 10,000
Vendor Deferred Payments [Member] | Minimum [Member]
Debt Instrument, Periodic Payment		$ 10,000	$ 10,000
Vendor Deferred Payments [Member] | Maximum [Member]
Debt Instrument, Periodic Payment		$ 22,551	$ 22,551
Vendor Deferred Payments [Member] | Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		1.50%	1.50%
Vendor Deferred Payments [Member]
Debt Instrument, Interest Rate, Stated Percentage		5.00%	5.00%
Debt Instrument, Interest Rate, Stated Percentage		5.00%	5.00%

Note 6 - Long-term Debt on Vend

Note 6 - Long-term Debt on Vendor Deferred Payments (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Vendor Deferred Payments [Member]
The Company reached an agreement with certain vendors to exchange payables for term debentures with a annual interest rates of 5% or prime plus 1.5% payable monthly between $22,551 and $10,000 and maturing between October 2014 and September 2018	$ 1,285,528	$ 1,285,528
Less current maturities	$ (1,285,528)	$ (1,285,528)
Total long-term debt
Less current maturities	$ (1,285,528)	$ (1,285,528)

Note 6 - Long-term Debt on Ve42

Note 6 - Long-term Debt on Vendor Deferred Payments (Details) (Parentheticals) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Vendor Deferred Payments [Member] | Maximum [Member]
Debt Instrument, Periodic Payment	$ 22,551	$ 22,551
Vendor Deferred Payments [Member] | Minimum [Member]
Debt Instrument, Periodic Payment	$ 10,000	$ 10,000
Vendor Deferred Payments [Member] | Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.50%	1.50%
Vendor Deferred Payments [Member]
Debt Instrument, Interest Rate, Stated Percentage	5.00%	5.00%
Debt Instrument, Interest Rate, Stated Percentage	5.00%	5.00%

Note 7 - Long Term-Debt (Detail

Note 7 - Long Term-Debt (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Vehicle Secured Note Payable [Member]
Debt Instrument, Face Amount	$ 51,896
Debt Instrument, Interest Rate, Stated Percentage	4.50%
Debt Instrument, Periodic Payment	$ 818
Debt Instrument, Interest Rate, Stated Percentage	5.00%	5.00%

Note 7 - Long-term Debt (Detail

Note 7 - Long-term Debt (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Equipment Secured Note Payable [Member]
Note payable		$ 3,016
Vehicle Secured Notes Payable [Member]
Note payable	$ 134,585	385,328
April 13, 2013 Note Payable Member [Member]
On April 13, 2013, the Company borrowed $50,150 from a bank with an annual interest rate of 5.8% and a term of 36 months with payments of $1,170.	22,399	31,731
Notes Payable	333,000	359,968
Total	489,984	780,043
Less current maturities	(447,809)	(669,005)
Total long-term debt	$ 42,175	$ 111,038

Note 7 - Long-term Debt (Deta45

Note 7 - Long-term Debt (Details) (Parentheticals) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Equipment Secured Note Payable [Member]
Debt Instrument, Interest Rate, Stated Percentage	7.50%	7.50%
Debt Instrument, Periodic Payment	$ 2,522	$ 2,522
Vehicle Secured Notes Payable [Member] | Minimum [Member]
Debt Instrument, Interest Rate, Stated Percentage	0.00%	0.00%
Debt Instrument, Periodic Payment	$ 681	$ 681
Vehicle Secured Notes Payable [Member] | Maximum [Member]
Debt Instrument, Interest Rate, Stated Percentage	9.49%	9.49%
Debt Instrument, Periodic Payment	$ 1,832	$ 1,832
April 13, 2013 Note Payable Member [Member]
Debt Instrument, Interest Rate, Stated Percentage	5.80%	5.80%
Debt Instrument, Periodic Payment	$ 1,170	$ 1,170
Amount Borrowed	$ 50,150	$ 50,150
Debt Instrument, Term	3 years	3 years
Debt Instrument, Interest Rate, Stated Percentage	5.00%	5.00%

Note 7 - Maturities of Long-ter

Note 7 - Maturities of Long-term Debt (Details)	Sep. 30, 2015USD ($)
2,016	$ 447,809
2,017	18,997
2,018	8,960
2,019	9,372
2,020	$ 4,846

Note 8 - Capital Lease Obliga47

Note 8 - Capital Lease Obligations (Details Textual) - USD ($)	Dec. 31, 2014	Mar. 19, 2014	Dec. 31, 2014	Mar. 19, 2014
Related Party Lease [Member] | Vehicles [Member]
Lessee Leasing Arrangement, Capital Lease, Term of Contract				3 years
Capital Lease, Monthly Rental Payments		$ 869
Vehicles [Member]
Capital Lease Monthly Payment		$ 869
Specialized Equipment [Member]
Lessee Leasing Arrangement, Capital Lease, Term of Contract			2 years
Capital Lease Monthly Payment			$ 6,065
Capital Lease, Bargain Purchase, Shares Granted to Leaseholder			200,000
Capital Lease Bargain Purchase Shares Granted to Leaseholder, Value			$ 2,000
Lessee Leasing Arrangement, Capital Lease, Term of Contract	2 years

Note 8 - Long-term Capitalized

Note 8 - Long-term Capitalized Leases (Details) - USD ($)	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Warehouse Equipment [Member]
Year	2,013
Borrowing	$ 26,313
Term in months	3 years
Capital Lease Monthly Payment	$ 731
Total capital lease	$ 2,930	$ 10,127
Vehicles [Member] | Minimum [Member]
Year	2,010
Term in months	1 year 270 days
Capital Lease Monthly Payment	$ 887
Vehicles [Member] | Maximum [Member]
Year	2,014
Term in months	6 years
Capital Lease Monthly Payment	$ 1,905
Vehicles [Member]
Borrowing	368,766
Total capital lease	$ 21,064	48,479
Office Equipment [Member]
Year	2,014
Borrowing	$ 10,140
Term in months	2 years
Capital Lease Monthly Payment	$ 260
Total capital lease	$ 7,532	9,953
Special Purpose Equipment [Member] | Minimum [Member]
Year	2,011
Special Purpose Equipment [Member] | Maximum [Member]
Year	2,012
Special Purpose Equipment [Member]
Borrowing	$ 125,000
Term in months	2 years
Capital Lease Monthly Payment	$ 6,065
Total capital lease	84,921	115,000
Total capital lease	116,447	183,559
less current portion	(80,065)	(99,240)
Total long-term capital lease	$ 36,382	$ 84,319

Note 8 - Future Payments under

Note 8 - Future Payments under the Capital Lease (Details)	Sep. 30, 2015USD ($)
2,015	$ 80,065
2,016	35,306
2,017	$ 1,076

Note 9 - Convertible Debentur50

Note 9 - Convertible Debentures (Details Textual) - USD ($)	Dec. 20, 2013	Nov. 14, 2012	Jan. 27, 2012	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013	Mar. 02, 2014	Dec. 02, 2013
November 14, 2012 Convertible Debenture [Member] | Deferred on September 1, 2014 [Member]
Convertible Debt	$ 468,750
November 14, 2012 Convertible Debenture [Member] | Deferred on December 1, 2013 [Member]
Convertible Debt											$ 375,000
November 14, 2012 Convertible Debenture [Member] | Deferred on March 1, 2014 [Member]
Convertible Debt										$ 625,000
November 14, 2012 Convertible Debenture [Member] | Deferred on June 1, 2014 [Member]
Convertible Debt	281,250
November 14, 2012 Convertible Debenture [Member] | Conversion Option of Debt [Member]
Debt Instrument, Unamortized Discount		$ 421,715
Derivative Liability	158,612	$ 449,840
November 14, 2012 Convertible Debenture [Member] | Warrant [Member]
Derivative Liability	$ 13,365
November 14, 2012 Convertible Debenture [Member] | Minimum [Member]
Fair Value Assumptions, Expected Volatility Rate	123.00%	112.00%
November 14, 2012 Convertible Debenture [Member] | Maximum [Member]
Fair Value Assumptions, Expected Volatility Rate	143.00%	159.00%
November 14, 2012 Convertible Debenture [Member]
Convertible Debt				$ 250,000		$ 250,000		$ 250,000
Proceeds from Convertible Debt		$ 1,000,000				$ 250,000		$ 250,000
Debt Instrument, Interest Rate, Stated Percentage		16.00%		18.00%		18.00%		18.00%
Debt Instrument, Convertible, Conversion Price		$ 0.085								$ 0.05	$ 0.085
Percentage of Shares Issued		100.00%
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		11,764,706
Warrant Term	5 years	5 years
Debt Instrument, Unamortized Discount		$ 299,600
Fair Value Assumptions, Expected Term	1 year 182 days	1 year 182 days
Fair Value Inputs, Discount Rate		0.22%
Gains (Losses) on Extinguishment of Debt									$ (310,767)
Debt Instrument, Face Amount		$ 1,000,000
Share Price	$ 0.07	$ 0.07
Common Stock Conversion Price		$ 0.09
Stock Issued During Period, Shares, Other		4,000,000
Amortization of Debt Discount (Premium)									5,912
Professional Fees									70,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.075									$ 0.075	$ 0.09
Number of Warrants Issued	5,000,000
Debt Instrument, Increase, Accrued Interest									12,000
January 27, 2012 Convertible Subordinated Debentures [Member]
Convertible Debt				$ 30,000		$ 30,000		$ 130,000
Proceeds from Convertible Debt			$ 130,000			$ 130,000		$ 130,000
Debt Instrument, Interest Rate, Stated Percentage			16.00%	16.00%		16.00%		16.00%
Debt Instrument, Convertible, Conversion Price			$ 0.15
Percentage of Shares Issued			100.00%
Class of Warrant or Right, Number of Securities Called by Warrants or Rights			866,667
Warrant Term			3 years
Debt Instrument, Unamortized Discount			$ 71,291
Fair Value Assumptions, Exercise Price			$ 0.114
Fair Value Assumptions, Expected Term			3 years
Fair Value Assumptions, Expected Volatility Rate			156.00%
Fair Value Inputs, Discount Rate			0.32%
Principal on January 2012 Debentures [Member] | January 2012 Debentures Into a Demand Promissory Note [Member]
Debt Conversion, Original Debt, Amount						$ 100,000
Accrued Interest on January 2012 Debentures [Member] | January 2012 Debentures Into a Demand Promissory Note [Member]
Debt Conversion, Original Debt, Amount						38,119
Accrued Interest on Demand Note [Member] | January 2012 Debentures into a Demand Promissory Note 2 [Member]
Debt Conversion, Original Debt, Amount						25,438
January 2012 Debentures Into a Demand Promissory Note [Member]
Debt Conversion, Converted Instrument, Amount						150,000
Gains (Losses) on Extinguishment of Debt						14,868
Conversion Option of Debt [Member]
Derivative Liability	$ 158,612
Warrant [Member] | Minimum [Member]
Fair Value Assumptions, Expected Volatility Rate		112.00%
Warrant [Member] | Maximum [Member]
Fair Value Assumptions, Expected Volatility Rate		593.00%
Warrant [Member]
Debt Instrument, Unamortized Discount		$ 208,685
Fair Value Assumptions, Expected Term		5 years
Fair Value Inputs, Discount Rate		0.63%
Share Price		$ 0.07
Derivative Liability	$ 13,395	$ 222,603		$ 60,150		60,150		$ 74,003
Convertible Debt				$ 907,000		$ 907,000		$ 1,142,000
Debt Instrument, Interest Rate, Stated Percentage				5.00%		5.00%		5.00%
Warrant Term	5 years
Gains (Losses) on Extinguishment of Debt				$ (52,226)		$ 192,516
Derivative Liability				$ 202,107		$ 202,107		$ 255,168	263,875
Amortization of Debt Discount (Premium)					$ 57,848		$ 266,241		$ 12,958
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.075			$ 0.09		$ 0.09		$ 0.16	$ 0.16
Number of Warrants Issued	5,000,000

Note 9 - Convertible Debentur51

Note 9 - Convertible Debentures (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
January 27, 2012 Convertible Subordinated Debentures [Member]
Convertible Debt	$ 30,000	$ 130,000
December 20, 2013 Amended Convertible Subordinated Debentures [Member]
Convertible Debt	627,000	762,000
November 14, 2012 Convertible Debenture [Member]
Convertible Debt	250,000	250,000
Convertible Debt	907,000	1,142,000
Less current maturities	$ (907,000)	$ (1,142,000)
Total Long-term convertible debentures

Note 9 - Convertible Debentur52

Note 9 - Convertible Debentures (Details) (Parentheticals) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
January 27, 2012 Convertible Subordinated Debentures [Member]
Debt Instrument, Interest Rate, Stated Percentage	16.00%	16.00%
Proceeds from Convertible Debt	$ 130,000	$ 130,000
December 20, 2013 Amended Convertible Subordinated Debentures [Member]
Debt Instrument, Interest Rate, Stated Percentage	18.00%	18.00%
Proceeds from Convertible Debt	$ 750,000	$ 750,000
November 14, 2012 Convertible Debenture [Member]
Debt Instrument, Interest Rate, Stated Percentage	18.00%	18.00%
Proceeds from Convertible Debt	$ 250,000	$ 250,000
Debt Instrument, Interest Rate, Stated Percentage	5.00%	5.00%

Note 10 - Derivative Liabilit53

Note 10 - Derivative Liability (Details Textual) - USD ($)	Dec. 20, 2013	Nov. 14, 2012	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Mar. 02, 2014	Dec. 31, 2013	Dec. 02, 2013
November 14, 2012 Convertible Debenture [Member] | Warrant [Member]
Derivative Liability	$ 13,365
November 14, 2012 Convertible Debenture [Member] | Conversion Option of Debt [Member]
Derivative Liability	$ 158,612	$ 449,840
November 14, 2012 Convertible Debenture [Member]
Debt Instrument, Interest Rate, Stated Percentage		16.00%	18.00%		18.00%		18.00%
Derivative Liability, Noncurrent		$ 693,043
Number of Warrants Issued	5,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.075							$ 0.075		$ 0.09
Warrant Term	5 years	5 years
Warrant [Member]
Derivative Liability	$ 13,395	$ 222,603	$ 60,150		$ 60,150		$ 74,003
Conversion Option of Debt [Member]
Derivative Liability	$ 158,612
Debt Instrument, Interest Rate, Stated Percentage			5.00%		5.00%		5.00%
Number of Warrants Issued	5,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.075		$ 0.09		$ 0.09		$ 0.16		$ 0.16
Warrant Term	5 years
Derivative Liability			$ 202,107		$ 202,107		$ 255,168		$ 263,875
Derivative, Gain (Loss) on Derivative, Net			$ 1,751	$ 11,582	$ 53,061	$ 3,199

Note 10 - Significant Assumptio

Note 10 - Significant Assumptions Used to Measure Fair Value of Derivative Liabilities (Details) - $ / shares	9 Months Ended	10 Months Ended	12 Months Ended
	Sep. 30, 2015	Nov. 14, 2012	Dec. 31, 2014
Fair Value, Inputs, Level 3 [Member] | Warrant [Member] | Minimum [Member]
Fair Value Assumptions, Expected Term	3 years		3 years 219 days
Fair Value Assumptions, Expected Volatility Rate	143.00%	112.00%	143.00%
Fair Value Assumptions, Exercise Price	$ 0.075	$ 0.09	$ 0.075
Fair Value, Inputs, Level 3 [Member] | Warrant [Member] | Maximum [Member]
Fair Value Assumptions, Expected Term	4 years 36 days		4 years 255 days
Fair Value Assumptions, Expected Volatility Rate	204.00%	593.00%	202.00%
Fair Value Assumptions, Exercise Price	$ 0.002	$ 0.00255	$ 0.002
Fair Value, Inputs, Level 3 [Member] | Warrant [Member]
Share Price	$ 0.01	$ 0.07	$ 0.01
Fair Value Assumptions, Expected Term		5 years
Risk-free interest rate	0.92%	0.22%	1.65%
Dividend yield	0.00%	0.00%	0.00%
Fair Value, Inputs, Level 3 [Member] | Debenture [Member] | Minimum [Member]
Fair Value Assumptions, Expected Volatility Rate	143.00%	112.00%	143.00%
Fair Value Assumptions, Exercise Price	$ 0.05	$ 0.085	$ 0.05
Fair Value, Inputs, Level 3 [Member] | Debenture [Member] | Maximum [Member]
Fair Value Assumptions, Expected Volatility Rate	204.00%	159.00%	202.00%
Fair Value Assumptions, Exercise Price	$ 0.02	$ 0.055	$ 0.02
Fair Value, Inputs, Level 3 [Member] | Debenture [Member]
Share Price	$ 0.01	$ 0.07	$ 0.01
Fair Value Assumptions, Expected Term	36 days	1 year 182 days	182 days
Risk-free interest rate	0.00%	0.63%	0.04%
Dividend yield	0.00%	0.00%	0.00%
Warrant [Member]
Share Price		$ 0.07

Note 10 - Fair Value of Financi

Note 10 - Fair Value of Financial Assets and Liabilities (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Debt [Member] | Fair Value, Inputs, Level 1 [Member]
Liabilities:
Derivative Liability
Debt [Member] | Fair Value, Inputs, Level 2 [Member]
Liabilities:
Derivative Liability
Debt [Member] | Fair Value, Inputs, Level 3 [Member]
Liabilities:
Derivative Liability	$ 141,957	$ 181,165
Debt [Member]
Liabilities:
Derivative Liability	$ 141,957	$ 181,165
Warrant [Member] | Fair Value, Inputs, Level 1 [Member]
Liabilities:
Derivative Liability
Warrant [Member] | Fair Value, Inputs, Level 2 [Member]
Liabilities:
Derivative Liability
Warrant [Member] | Fair Value, Inputs, Level 3 [Member]
Liabilities:
Derivative Liability	$ 60,150	$ 74,003
Warrant [Member]
Liabilities:
Derivative Liability	$ 60,150	$ 74,003
Fair Value, Inputs, Level 1 [Member]
Liabilities:
Derivative Liability
Fair Value, Inputs, Level 2 [Member]
Liabilities:
Derivative Liability
Fair Value, Inputs, Level 3 [Member]
Liabilities:
Derivative Liability	$ 202,107	$ 255,168
Derivative Liability	$ 202,107	$ 255,168

Note 10 - Changes in the Deriva

Note 10 - Changes in the Derivative Liability (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Beginning of year derivative liability	$ 255,168	$ 263,875
Change in derivative due to repayment	(50,427)
Change in derivative liability – mark to market	(2,634)	$ (8,707)
Derivative liability at end of period	$ 202,107	$ 255,168

Note 11 - Stockholders' Equit57

Note 11 - Stockholders' Equity (Details Textual) - USD ($)	Sep. 01, 2015	Dec. 31, 2014	Sep. 02, 2014	Aug. 15, 2014	Apr. 25, 2014	Jul. 29, 2011	Sep. 30, 2015	Sep. 30, 2014
Turf Chemistry [Member] | Restricted Stock [Member]
Stock Issued During Period, Shares, New Issues					400,000
Restricted Stock [Member] | Chief Operating Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	5,000,000
Allocated Share-based Compensation Expense	$ 10,000
Restricted Stock [Member] | Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period				28,000,000
Restricted Stock [Member] | Vice President [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period				28,000,000
Employee Stock Option [Member] | 2011 Stock Option and Incentive Plan [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent						100.00%
Employee Stock Option [Member] | 2011 Stock Option and Incentive Plan [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent						110.00%
Employee Stock Option [Member] | 2011 Stock Option and Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period						10 years
Employee Stock Option [Member]
Allocated Share-based Compensation Expense							$ 205,972	$ 527,752
Incentive Stock Option [Member] | 2011 Stock Option and Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period						5 years
Shares Issued Under Forbearance Agreement [Member]
Debt Conversion, Converted Instrument, Shares Issued			9,500,000
Debt Conversion, Converted Instrument, Amount			$ 95,000
2011 Stock Option and Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized						5,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross							0	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period							0
Stock Issued During Period, Shares, Issued for Services		200,000	9,500,000	6,000,000
Stock Issued During Period, Value, Issued for Services		$ 2,000	$ 95,000	$ 60,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options							$ 478,352	$ 862,252
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value								$ 0

Note 11 - Common Stock Warrants

Note 11 - Common Stock Warrants Outstanding and Warrant Activity (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013
Warrants outstanding (in shares)	60,887,040	63,092,278
Warrants outstanding , weighted average exercise price (in dollars per share)	$ 0.16	$ 0.16
Warrants outstanding, weighted average term	58 days	244 days	2 years 76 days
Forfeited during the period (in shares)	(42,455,667)	(2,205,238)
Forfeited during the period, weighted average exercise price (in dollars per share)	$ (0.20)	$ (0.09)
Warrants outstanding (in shares)	18,431,373	60,887,040	63,092,278
Warrants outstanding , weighted average exercise price (in dollars per share)	$ 0.09	$ 0.16	$ 0.16

Note 11 - Common Stock Warran59

Note 11 - Common Stock Warrants Expiration Schedule (Details)	Sep. 30, 2015shares
2015 (in shares)	666,667
2016 (in shares)	1,000,000
2017 (in shares)	11,764,706
2018 (in shares)	5,000,000
Total (in shares)	18,431,373

Note 11 - Stock Option Activity

Note 11 - Stock Option Activity Summary (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Outstanding (in shares)	52,463,000	52,895,000
Outstanding, Weighted-Average Exercise Price (in dollars per share)	$ 0.12	$ 0.12
Outstanding, Weighted - average Remaining Contractual Term	6 years 73 days	6 years 328 days
Expired/Forfeited (in shares)	(432,000)	(35,000)
Expired/Forfeited, Weighted-Average Exercise Price (in dollars per share)	$ (0.14)	$ (0.14)
Expired/Forfeited, Weighted - average Remaining Contractual Term		6 years 219 days
Exercisable (in shares)	49,663,000	50,095,000
Exercisable, Weighted-Average Exercise Price (in dollars per share)	$ 0.12	$ 0.12
Exercisable, Weighted - average Remaining Contractual Term	6 years 73 days	6 years 328 days

Note 11 - Nonvested Options (De

Note 11 - Nonvested Options (Details)	Sep. 30, 2015$ / sharesshares
Non-vested, beginning of period (in shares) | shares	2,800,000
Non-vested, beginning of period (in dollars per share)	$ 0.12
Non-vested, end of period (in shares) | shares	2,800,000
Non-vested, end of period (in dollars per share)	$ 0.12

Note 11 - Stock Options Outstan

Note 11 - Stock Options Outstanding and Exercisable (Details)	9 Months Ended
	Sep. 30, 2015USD ($)$ / sharesshares
Range 1 [Member]
Range of Exercise Prices - Minimum (in dollars per share)	$ 0.09
Range of Exercise Prices - Maximum (in dollars per share)	$ 0.10
Number Outstanding (in shares) | shares	28,250,000
Outstanding, Weighted Remaining Contractual Life	7 years
Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 0.10
Oustanding, Aggregate Intrinsic Value | $	$ 0	[1]
Number Exercisable (in shares) | shares	25,450,000
Exercisable, Weighted Remaining Contractual Life	7 years
Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 0.09
Range 2 [Member]
Range of Exercise Prices - Minimum (in dollars per share)	0.11
Range of Exercise Prices - Maximum (in dollars per share)	$ 0.12
Number Outstanding (in shares) | shares	2,000,000
Outstanding, Weighted Remaining Contractual Life	6 years
Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 0.12
Oustanding, Aggregate Intrinsic Value | $	$ 0	[1]
Number Exercisable (in shares) | shares	2,000,000
Exercisable, Weighted Remaining Contractual Life	6 years
Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 0.12
Range 3 [Member]
Range of Exercise Prices - Minimum (in dollars per share)	0.13
Range of Exercise Prices - Maximum (in dollars per share)	$ 0.15
Number Outstanding (in shares) | shares	22,645,000
Outstanding, Weighted Remaining Contractual Life	5 years 109 days
Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 0.15
Oustanding, Aggregate Intrinsic Value | $	$ 0	[1]
Number Exercisable (in shares) | shares	22,213,000
Exercisable, Weighted Remaining Contractual Life	5 years 109 days
Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 0.15
Range 4 [Member]
Range of Exercise Prices - Minimum (in dollars per share)	0.09
Range of Exercise Prices - Maximum (in dollars per share)	$ 0.15
Number Outstanding (in shares) | shares	52,895,000
Outstanding, Weighted Remaining Contractual Life	6 years 73 days
Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 0.12
Oustanding, Aggregate Intrinsic Value | $	$ 0	[1]
Number Exercisable (in shares) | shares	49,663,000
Exercisable, Weighted Remaining Contractual Life	6 years 73 days
Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 0.12
Number Outstanding (in shares) | shares	52,463,000
Outstanding, Weighted Remaining Contractual Life	6 years 73 days
Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 0.12
Number Exercisable (in shares) | shares	49,663,000
Exercisable, Weighted Remaining Contractual Life	6 years 73 days
Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 0.12
[1]	The aggregate intrinsic value in the table represents the difference between the closing stock price on September 30, 2015 and the exercise price, multiplied by the number of in-the-money options that would have been received by the option holders had all option holders exercised their options on September 30, 2015. No options were exercised during the nine month period ended September 30, 2015.

Note 12 - Related Party Trans63

Note 12 - Related Party Transactions (Details Textual) - USD ($)	Aug. 15, 2014	Mar. 19, 2014	Sep. 30, 2015	Dec. 31, 2014
Chief Executive Officer [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	28,000,000
Vice President [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	28,000,000
Officer [Member]
Due to Related Parties			$ 106,667
Vehicles [Member]
Capital Lease Term		3 years
Capital Lease Monthly Payment		$ 869
Due to Related Parties			$ 418,316	$ 412,373

Note 12 - Due to Related Partie

Note 12 - Due to Related Parties (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Due to officer	$ 362,526	$ 356,583
Due to ESP Enterprises	55,790	55,790
Total due to related parties	$ 418,316	$ 412,373

Note 13 - Commitments and Con65

Note 13 - Commitments and Contingencies (Details Textual) - USD ($)	May. 08, 2015	Aug. 11, 2014	Apr. 07, 2014	Oct. 17, 2013	Aug. 21, 2014	Apr. 30, 2009
Madoff Energy Holdings [Member] | Interest Rate from October 2008 to April 30 2009 [Member]
Promissory Note Failed to Repay, Interest Rate						5.00%
Madoff Energy Holdings [Member] | Interest Rate from April 30 2009 and thereafter [Member]
Promissory Note Failed to Repay, Interest Rate						18.00%
Madoff Energy Holdings [Member] | Principal Amount [Member]
Litigation Settlement, Amount			$ 122,939.68
Madoff Energy Holdings [Member] | Attorney Fees [Member]
Litigation Settlement, Amount			12,860.70
Madoff Energy Holdings [Member] | Additional Settlement Amount for Appeal to the Court of Appeals [Member]
Litigation Settlement, Amount			10,000
Madoff Energy Holdings [Member] | Additional Settlement Amount for Appeal to the Texas Supreme Court [Member]
Litigation Settlement, Amount			$ 7,500
Madoff Energy Holdings [Member] | Interest Rate on Settlement Amount Until Paid [Member]
Litigation Settlement, Amount Percentage			5.00%
Madoff Energy Holdings [Member] | Initial Payment [Member]
Litigation Settlement, Amount		$ 30,000
Madoff Energy Holdings [Member]
Promissory Note Failed To Repay, Amount						$ 87,190
Litigation Settlement, Amount		$ 130,000
BWC Management [Member] | Promissory Note 1 of 3 [Member]
Promissory Note Failed To Repay, Amount					$ 73,006
BWC Management [Member] | Summary Amount of Promissory Notes 2 and 3 of 3 [Member]
Promissory Note Failed To Repay, Amount					$ 100,000
BWC Management [Member]
Litigation Settlement, Amount	$ (444,000)
Loss Contingency, Estimate of Possible Loss				$ 3,500,000
Default Interest Rate				20.00%

Note 14 - Gain on Extinguishm66

Note 14 - Gain on Extinguishment of Debt (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Certain Trade Vendors [Member]
Extinguishment of Debt, Amount			$ 320,795
Repayments of Debt			138,093
Alfredo Ledesma [Member]
Extinguishment of Debt, Amount			38,937
Repayments of Debt			7,500
Discontinued Operations [Member]
Extinguishment of Debt, Amount			18,095
Repayments of Debt			2,378
Convertible Debenture and Accrued Interest Converted to a Demand Note [Member]
Debt Conversion, Original Debt, Amount			314,868
Debt Conversion, Converted Instrument, Amount			300,000
Gains (Losses) on Extinguishment of Debt			192,516
Gains (Losses) on Extinguishment of Debt	$ (52,226)		$ 192,516

Note 15 - Guarantee Liability (

Note 15 - Guarantee Liability (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2010	Sep. 30, 2015	Jun. 01, 2009	Nov. 03, 2008
Aurora and Boreal [Member] | Financial Guarantee [Member]
Change in Guarantor Obligations	$ 0	$ 0
Notes Payable						$ 120,000
Debt Instrument, Convertible, Conversion Price						$ 1.20
Guarantor Obligations, Fair Value						$ 48,000
Guarantor Obligations, Current Carrying Value					$ 120,000
Loss on Guarantee Liability			$ 72,000
Notes Payable	359,968			$ 333,000
Guarantor Obligations, Current Carrying Value	$ 120,000			$ 120,000