Latitude 360 Inactive 10-Q/A29 May 152015 Q1 Quarterly report (amended)Financial data

Company Profile

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
Document And Entity Information	Mar. 31, 2015	7-May-15
Document Information [Line Items]
Entity Registrant Name	LATITUDE 360, INC.
Entity Central Index Key	1376755
Current Fiscal Year End Date	-19
Entity Filer Category	Smaller Reporting Company
Trading Symbol	LATX
Entity Common Stock, Shares Outstanding		131,447,510
Document Type	10-Q/A
Amendment Flag	TRUE
Document Period End Date	31-Mar-15
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015
Amendment Description	The purpose of this Amendment No. 1 on Form 10-Q/A to Latitude 360 Inc.’s quarterly report on Form 10-Q for the quarter ended March 31, 2015, originally filed with the Securities and Exchange Commission on May20, 2015 (the “Form 10-Q”), is to correct certain errors in the financial statements and in the Management’s Discussion and Analysis of Financial Condition and Results of Operations in the Form 10-Q as previously filed. No other changes have been made to the Form 10-Q. This Amendment No. 1 speaks as of the original filing date of the Form 10-Q, and does not reflect events that may have occurred subsequent to the original filing date.

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current assets:
Cash	$140,532	$99,329
Accounts receivable	33,465	100,788
Franchise fee receivable from related party	410,960	187,215
Other receivables	53,669	32,669
Due from related parties	116,808	108,592
Inventories	257,024	312,277
Prepaid expenses	71,531	0
Total current assets	1,083,989	840,870
Property and equipment, net	43,777,586	44,712,350
Idle Property	2,010,083	2,010,083
Other assets	395,938	392,462
Total long-term assets	46,183,607	47,114,895
Total assets	47,267,596	47,955,765
Current liabilities:
Accounts payable	5,797,424	7,966,213
Accounts payable - Construction related	6,540,543	5,055,041
Accrued expenses	6,179,586	4,409,541
Accrued compensation - related party	1,600,000	1,600,000
Due to related parties	460,381	388,990
Obligations under capital leases	317,302	317,302
Deferred rent	19,700	19,700
Deferred revenue	100,498
Interest payable	3,977,722	3,579,302
Derivative Liabilities	1,183,203	588,420
Short-term notes payable	23,332,246	25,859,970
Total current liabilities	49,508,605	49,784,479
Deferred rent	206,850	206,850
Obligations under capital lease	20,722,751	20,789,276
Total long-term liabilities	20,929,601	20,996,126
Total liabilities	70,438,206	70,780,605
Stockholders' equity:
Common stock, $.001 par value; 500,000,000 shares authorized,131,392,795 shares issued and outstanding as of March 31, 2015 and 127,151,243 shares issued and outstanding as of December 31, 2014	131,393	127,151
Additional paid-in capital	152,627,953	143,860,917
Retained earnings	-175,929,956	-166,812,908
Total stockholders' equity	-23,170,610	-22,824,840
Total liabilities and stockholders' equity	47,267,596	47,955,765
Series A Preferred Stock [Member]
Stockholders' equity:
Preferred Stock	0	0
Total stockholders' equity	0	0
Series AA Preferred stock [Member]
Stockholders' equity:
Preferred Stock	0	0
Total stockholders' equity	$0	$0

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS [Parenthetical] (USD $)	Mar. 31, 2015	Dec. 31, 2014
Preferred stock authorized	20,000,000	20,000,000
Common stock par value	$0.00	$0.00
Common stock authorized	500,000,000	500,000,000
Common stock issued	131,392,795	127,151,243
Common Stock, Shares, Outstanding	131,392,795	127,151,243
Series A Preferred Stock [Member]
Preferred stock par value	$1,000	$1,000
Preferred stock authorized	25,000	25,000
Preferred stock issued	0	0
Preferred Stock, Shares Outstanding	0	0
Series AA Preferred stock [Member]
Preferred stock par value	$1,000	$1,000
Preferred stock authorized	25,000	25,000
Preferred stock issued	0	0
Preferred Stock, Shares Outstanding	0	0

CONSOLIDATED_STATEMENT_OF_OPER

CONSOLIDATED STATEMENT OF OPERATIONS (USD $)	3 Months Ended
CONSOLIDATED STATEMENT OF OPERATIONS (USD $)	Mar. 31, 2015	Mar. 31, 2014
Net Sales	$5,641,106	$5,043,140
Cost and Expenses:
Cost of Sales	1,069,165	993,508
Labor	2,419,451	1,965,198
Occupancy and related costs	648,958	765,540
Professional fees	868,728	470,210
Depreciation and Amortization	1,076,226	999,913
Selling, general and administrative expenses	3,065,034	2,755,032
Total costs and expenses	9,147,562	7,949,401
Loss from operations	-3,506,456	-2,906,261
Other (income)/expense
Interest expense	1,736,128	3,970,044
Loss on modification of debt	4,273,062	0
Change in fair value of derivative liability	9,940	0
Loss from fixed assets sold	0	357
Franchise Fee	-410,960	0
Net loss from continued operations	-9,114,626	-6,876,662
Discontinued Operations
Loss from discontinued operations	2,422	62,753
Net Loss	($9,117,048)	($6,939,415)
Basic and diluted loss per share
Continued operations (in dollars per share)	($0.07)	($0.09)
Discontinued operations (in dollars per share)	$0	$0
Total basic and diluted loss per share (in dollars per share)	($0.07)	($0.09)
Weighted average shares outstanding (in shares)	129,787,806	72,928,991

STATEMENT_OF_CHANGES_IN_STOCKH

STATEMENT OF CHANGES IN STOCKHOLDERS' (DEFICIT) (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Series A Preferred Stock [Member]	Series AA Preferred stock [Member]
Balance at Dec. 31, 2013	($28,005,284)	$70,727	$75,327,534	($115,861,062)	$0	$12,457,517	$0
Balance (in shares) at Dec. 31, 2013		70,727,409				12,457	0
Shares issued in connection with the issuance of convertible debt	6,059,237	7,726	6,051,511	0	0	0	0
Shares issued in connection with the issuance of convertible debt (in shares)		7,726,071
Shares issued in connection with the issuance of short term cash advances	560,315	621	559,694	0	0	0	0
Shares issued in connection with the issuance of short term cash advances (in shares)		621,399
Shares issued in connection with the issuance of loan to Latitude Global	173,164	82	173,082	0	0	0	0
Shares issued in connection with the issuance of loan to Latitude Global (in shares)		82,459
Shares issued in exchange for vendor debt cancellation	182,850	50	44,750	0	0	69,000	69,050
Shares issued in exchange for vendor debt cancellation (in shares)		49,684				69	69
Shares issued in exchange for cancellation of debt	36,885,766	8,152	18,061,982	0	0	12,139,490	6,676,142
Shares issued in exchange for cancellation of debt (in shares)		8,152,433				12,140	6,676
Conversion of preferred stock and accrued dividends into common stock	2,669,742	39,466	34,041,475	0	0	-24,666,007	-6,745,192
Conversion of preferred stock and accrued dividends into common stock (in shares)		39,465,179				-24,666	-6,745
Shares issued for consulting services	516,850	515	516,335	0	0	0	0
Shares issued for consulting services (in shares)		514,208
Shares issued to employees	160,000	186	159,814	0	0	0	0
Shares issued to employees (in shares)		186,315
Employee rights offering	-145,894	0	-145,894	0	0	0	0
Finance costs recognized on stock warrant grants	1,309,254	0	1,309,254	0	0	0	0
Compensation recognized on stock warrant grants	919,312	0	919,312	0	0	0	0
Compensation recognized on stock option grants	6,561,396	0	6,561,396	0	0	0	0
Common shares cancelled	0	-374	374	0	0	0	0
Common shares cancelled (in shares)		-373,914
Discounts issue on convertible debt	280,298	0	280,298	0	0	0	0
Accrued Preferred Stock dividends	-649,467			-649,467
Net loss for period	-50,302,379			-50,302,379
Balance at Dec. 31, 2014	-22,824,840	127,151	143,860,917	-166,812,908	0	0	0
Balance (in shares) at Dec. 31, 2014		127,151,243
Shares issued in connection with the issuance of convertible debt	0
Shares issued in connection with the issuance of short term cash advances	0
Shares issued in connection with the issuance of loan to Latitude Global	0
Shares issued in exchange for vendor debt cancellation	20,000	20	19,980
Shares issued in exchange for vendor debt cancellation (in shares)		20,000
Shares issued in exchange for cancellation of debt	8,559,401	4,222	8,555,179
Shares issued in exchange for cancellation of debt (in shares)		4,221,552
Common shares cancelled	0
Discounts issue on convertible debt	191,877		191,877
Accrued Preferred Stock dividends	0			0
Net loss for period	-9,117,048			-9,117,048
Balance at Mar. 31, 2015	($23,170,610)	$131,393	$152,627,953	($175,929,956)	$0	$0	$0
Balance (in shares) at Mar. 31, 2015		131,392,795

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Mar. 31, 2015	Mar. 31, 2014
Cash Flows from Operating Activities
Net loss	($9,117,048)	($6,939,415)
Adjustments to reconcile net loss to net cash used in operating activities:
Operating activities of discontinued operations	2,422	62,753
Net loss from operations	-9,114,626	-6,876,662
Depreciation and amortization expense	1,076,226	999,913
Amortization on discount of convertible debt	171,665	968,396
Stock based compensation	20,000	61,049
Stock based interest expense	1,863,669	560,315
Loss on modification of debt	4,273,062	0
Change in fair value of derivative liability	9,940	0
(Increase) decrease in assets:
(Increase) decrease in accounts and other receivables	67,323	-784
(Increase) decrease in inventories	55,253	34,278
(Increase) decrease in prepaid expenses	-71,531	4,558
(Increase) in other assets	-248,221	-1,334,439
Increase (decrease) in liabilities:
Increase in accounts payable	-685,708	-1,340,815
Increase in accrued expenses	1,870,543	39,522
Increase in interest payable	-1,337,708	431,243
(Decrease) in obligations under capital leases		-275,999
(Decrease) increase in deferred rent	0	211,451
Net cash provided by (used in) operating activities	-2,050,114	-6,517,974
Cash Flows from Investing Activities
Proceeds from sale of asset	0	0
Purchase of property and equipment	-141,462	0
Net cash used in investing activities	-141,462	0
Cash Flows from financing activities
Restricted cash reclassification	0	318,646
Proceeds from construction loans	0	0
Proceeds from issuance of convertible and other debt	3,042,250	6,800,768
Principal reduction in convertible and other debt	-806,121	-463,928
Repayment of dividends payable	0	606
Proceeds from related party advances	63,175
Principal reduction in obligations under capital leases	-66,525	0
Net cash provided by financing activities	2,232,779	6,656,092
Net (decrease) increase in cash	41,203	138,118
Beginning balance - cash	99,329	170,950
Ending balance - cash	140,532	309,068
Supplemental Information:
Interest expense paid	13,005	20,590
Income taxes paid	0
Non-cash investing and financing activities:
Debt Conversion, Converted Instrument, Amount		127,338
Common Stock [Member]
Non-cash investing and financing activities:
Debt Conversion, Converted Instrument, Amount	4,178,798	2,875,590
Preferred Stock [Member]
Non-cash investing and financing activities:
Debt Conversion, Converted Instrument, Amount	$0	$2,459,982

NATURE_OF_BUSINESS

NATURE OF BUSINESS	3 Months Ended
NATURE OF BUSINESS	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations [Text Block]	1. NATURE OF BUSINESS

	Lat 360, Inc., formerly known as Kingdom Koncrete, Inc., (the “Company”) operates a ‘carry and go’ concrete business. The Company is located in Rockwall, Texas and was incorporated on August 22, 2006 under the laws of the State of Nevada.

	On August 22, 2006, Kingdom Koncrete, Inc. (“Koncrete Nevada”), a private holding company established under the laws of Nevada, was formed in order to acquire 100% of the outstanding common stock of Kingdom Texas. On June 30, 2006, Koncrete Nevada issued 5,000,000 shares of common stock in exchange for a 100% equity interest in Kingdom Texas. As a result of the share exchange, Kingdom Texas became the wholly owned subsidiary of Koncrete Nevada. As a result, the shareholders of Kingdom Texas owned a majority of the voting stock of Koncrete Nevada. The transaction was regarded as a reverse merger whereby Kingdom Texas was considered to be the accounting acquirer as its shareholders retained control of Koncrete Nevada after the exchange, although Koncrete Nevada is the legal parent company. The share exchange was treated as a recapitalization of Koncrete Nevada. As such, Kingdom Texas (and its historical financial statements) is the continuing entity for financial reporting purposes. The financial statements have been prepared as if Koncrete Nevada had always been the reporting company and, on the share exchange date, changed its name and reorganized its capital stock.

	On May 30, 2014 the Company completed its acquisition of Latitude 360, Inc., a Florida corporation (“L360”), pursuant to the Agreement and Plan of Merger (as amended, the “Merger Agreement”) dated April 8, 2014, among the Company, Latitude Global Acquisition Corp., a Florida corporation and a wholly-owned subsidiary of the Company (the “Merger Sub”), and L360. Pursuant to the Merger Agreement, on May 30, 2014, Merger Sub merged with and into L360, and L360 became a wholly-owned subsidiary of the Company (the “Merger”). The Company changed its name to Latitude 360, Inc. on January 28, 2014.

	At the effective date of the Merger, the Company had 5,721,900 shares outstanding and issued an aggregate of 114,070,828 shares of the Company’s common stock (the “Merger Shares”) to the shareholders of L360 as consideration for the 68,278,434 common shares of L360. The Merger Shares represent approximately 98.9% of the total number of outstanding shares of the Company’s common stock. The transaction was regarded as a reverse merger whereby L360 is considered to be the accounting acquirer and is the continuing entity for financial reporting purposes. The accompanying financial statements have been restated to reflect the recapitalization retroactively to all periods presented.

	L360 opened its first venue in 2011 located in Jacksonville, Florida (Jax). In 2012 opened two venues located in Indianapolis, Indiana (Indy), and Pittsburgh, Pennsylvania (Pitt). Each venue consists of a full-service restaurant and bar, dine-in bowling lanes, dine-in luxury screening room, and a dine-in live performance theatre. L360 commenced constructing Lat 42’s venue located in Chicago, Illinois, in 2012. The Company decided to abandon the Chicago location in 2013. The Company is accounting for Lat 42’s activity as a discontinued operation pursuant to Accounting Standards Codification (“ASC”) Topic 250-20, “Discontinued Operations”. In 2014 L360 commenced constructing venues located in Albany, NY, Minneapolis, MN and South Boston, MA. These venues are expected to open during 2015. These venues were still under construction as of March 31, 2015.

	On December 16, 2014, the Company filed an amendment to its Articles of Incorporation increasing the number of authorized preferred shares to 20,000,000 and increasing the number of authorized common stock shares to 500,000,000.

MANAGEMENTS_PLANS_REGARDING_FU

MANAGEMENT'S PLANS REGARDING FUTURE OPERATIONS AND LIQUIDITY	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Liquidity Disclosure [Text Block]	2. MANAGEMENT’S PLANS REGARDING FUTURE OPERATIONS AND LIQUIDITY

	The Company has incurred significant losses from operations during the three months ended March 31, 2015 and the year ended December 31, 2014, and on a consolidated basis has an accumulated deficit of $175,929,956 and $166,812,908, respectively. The Company’s ability to continue its operations and to pay its obligations when they become due is contingent upon obtaining additional financing and generating positive cash flows from its operations. Management’s plans include the procurement of additional funds through debt and equity instruments and the increase in operating cash flows from revenues generated as part of various new venues located in Albany, NY, Minneapolis, MN and South Boston, MA expected to begin operation in 2015. There are no assurances Management will be able to raise capital on terms acceptable to the Company or cash flow generated from its venues will be sufficient to meets its current operating costs and required debt service. If the Company is unable to obtain sufficient amounts of additional capital, it may be required to reduce the scope of its planned development, which could harm its financial condition and operating results.

	Subsequent to the balance sheet date and through May 7, 2015, the Company received cash funding of approximately $1,374,000 through the issuance of short term and long term notes. As of May 7, 2015, the Company has approximately $18 million in notes payable which are due periodically through calendar year 2015, 2016 and 2017.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Mar. 31, 2015
Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policies [Text Block]	3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Basis of Presentation, Reorganization, and Principles of Consolidation

	The accompanying consolidated financial statements include the accounts of Latitude 360 and its wholly owned subsidiaries including:

	Latitude 360 Jacksonville, LLC (“Jax”) - formed in Florida on January 2, 2009,

	Latitude 360 Indianapolis, LLC (“Indy”) - formed in Florida on December 14, 2010

	Latitude 360 Pittsburgh, LLC (“Pitt”) - formed in Florida on February 2, 2011

	Latitude 42 Group LLC (“Lat 42”) - formed in Florida on December 30, 2011

	Latitude 360 Albany, LLC (“Albany”) – formed in Delaware on December 20, 2013

	Latitude 360 Kingston, LLC (“Kingston”) – formed in Delaware on June 6, 2014

	Latitude 360 Global – formed in Cayman Islands on June 20, 2014

	Latitude 360 Atlantic City, LLC (“Atlantic City”) – formed in Delaware on December 20, 2013

	Latitude 360 Brooklyn, LLC (“Brooklyn”) – formed in Delaware on December 20, 2013 (currently inactive)

	Latitude 360 Minneapolis, LLC (“Minneapolis”) – formed in Delaware on March 6, 2014

	Latitude 360 Boston, LLC (“Boston”) – formed in Delaware on March 6, 2014 (currently inactive)

	All significant intercompany accounts and transactions have been eliminated.

	Business Segment

	The Company operates two business segments which are comprised of the Company’s concrete business and its restaurant and entertainment business.

	Use of Estimates

	The preparation of consolidated 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 disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. Actual results could differ from those estimates.

	Cash and Cash Equivalents

	The Company considers all highly liquid investments with an original term of three months or less to be cash equivalents.

	Accounts and Other Receivables

	Trade receivables include amounts due from credit card sales and from customers on past held group events, less any allowance for doubtful accounts. Interest is not accrued on overdue accounts receivable.

	Other receivables include amounts due from landlords for retainage related to venues’ constructions.

	Inventories

	Inventories primarily consist of food, beverages and game redemption items. Inventories are accounted for at lower of cost or market using the average cost method. Spoilage is expensed as incurred.

	Property and Equipment

	Property and equipment is recorded at cost and is depreciated over the assets’ estimated useful lives using the straight-line method. Leasehold improvements are amortized using the straight-line method over the lesser of the estimated useful life of the asset or the term of the related lease. The estimated lives for equipment, furniture and fixtures, and computers range from three to ten years. The estimated life for leasehold improvements is twenty years. The cost of repairs and maintenance are expensed when incurred, while expenditures for major betterments and additions are capitalized. Gains and or losses are recognized on disposals or sales.

	Long-Lived Assets

	The Company reviews long-lived assets and certain identifiable intangibles subject to amortization for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. There were no impairment losses recognized in 2015 or 2014.

	Revenue Recognition

	Revenues from the operation of the facilities are recognized when sales occur. The revenue from electronic gift cards is deferred when purchased by the customer and revenue is recognized when the gift cards are redeemed. The revenue from electronic gift cards deferred as of March 31, 2015 and December 31, 2014 was $162,931 and $250,621, respectively, and is included in accrued expenses.

During the latter part of 2014 the Company implemented a customer loyalty program in which customers earn coupons and points based on registration in the program, payment of a monthly fee and purchases within the venues. Points earned are to be exchanged for certain services. Points earned do not expire. The Company records a portion of the retail value of the loyalty program as a discount from gross sales and the remainder is recorded as deferred revenue. A liability, for points earned but unused, are recorded as accrued expenses with the offset as a prepaid expense in the consolidated financial statements. The accrued liability related to the loyalty program was $69,503 as of March 31, 2015. Costs associated with the coupons are classified as a discount of the gross sales in the period in which the coupon is redeemed.

On November 21, 2014 Latitude Global 360, Inc., (Master Franchisee) registered in the Cayman Islands, entered into an “International Global Development Franchise Agreement” with Latitude 360, Inc. (Master Franchisor). The Master Franchisor provided the Master Franchisee the exclusive brand rights and franchise rights to expand, develop and/or sub-franchise Latitude 360 in any and all counties and territories outside the United States. The Master Franchisor is also entitled by way of this agreement to develop and operate in any country or territory outside the United States, either directly or indirectly, through franchising/sub franchising the outlet.

The term of the agreement is for twenty (20) years and gives the Master Franchisee the option of renewing the agreement for an additional consecutive term of twenty (20) years.

Certain provisions within the agreement requires the Master Franchisee to “fit-out” the Outlet, at their own cost, in accordance with the mandatory Outlet outfitting guidelines provided to the Master Franchisee by the Master Franchisor.

The Master Franchisor, at no cost to the Master Franchisee is responsible for, at a minimum, training, reasonable on-site pre-opening and opening supervision and assistance, reasonable continuing advisory assistance in the operation, operating manuals, make available research data related to merchandising, marketing and advertising, and shall conduct inspections to maintain high standards of quality appearance and service.

The Master Franchisee is obligated to pay the Master Franchisor a territory fee in the amount of $5,000,000, which is payable no later than three (3) years from the effective date of November 21, 2014, in the amount of $1,666,667 per year, payable by the end of each year for the three (3) years, unless otherwise mutually agreed upon in writing between the Master Franchisee and Master Franchisor.

For the three month period ended March 31, 2015, Latitude 360, Inc., per the agreement, recorded franchise revenue of $410,960 with an offsetting receivable entry of $410,960.

Convertible Debentures

The Company accounts for the equity instruments issued in connection with convertible debt pursuant to ASC Topic 470-20 “Debt with Conversion and Other Options.” Proceeds received from the issuance of debt with equity are allocated between the components issued based upon their relative fair values. The amounts allocated to equity are accounted for as paid-in capital with an offset allocated to discounts of convertible debt. The Company amortizes the discount to interest expense, over the life of the respective debt using the effective interest method. The Company recognizes gain or loss on extinguishments and modifications of convertible debentures that create a substantial change in terms of the modified or converted debt.

Debt Issuance Costs

Debt issuance costs are capitalized and amortized over the term of the debt using the effective interest method, or expensed upon conversion or extinguishment when applicable. Costs are capitalized for amounts incurred in connection with proposed financings. In the event the financing related to the capitalized cost is not successful, the costs are immediately expensed.

Derivative Financial Instruments

In the case of non-conventional convertible debt, the Company bifurcates its embedded derivative instruments and records them under the provisions of ASC Topic 815-15 “Embedded Derivatives.” The Company’s derivative financial instruments consist of embedded derivatives related to non-conventional convertible notes (see Note 6). The embedded derivative includes the conversion feature of the notes. The accounting treatment of derivative financial instruments requires that the Company record the derivatives at their fair values as of the inception date of the respective agreement and at fair value as of each subsequent balance sheet date. Any change in fair value will be recorded as non-operating, non-cash income or expense at each reporting date. If the fair value of the derivatives is higher at the subsequent balance sheet date, the Company will record a non-operating, non-cash charge. If the fair value of the derivatives is lower at the subsequent balance sheet date, the Company will record non-operating, non-cash income.

Issuances Involving Non-cash Consideration

All issuances of the Company’s stock for non-cash consideration have been assigned a dollar amount equaling the market value of the shares issued on the date the shares were issued for such services and property. The non-cash consideration paid pertains to additional consideration issued in the issuance of convertible debt, payment on accrued interest, employee compensation and consulting services.

Stock Based Compensation

The Company accounts for stock-based compensation under ASC Topic 505-50. This standard defines a fair-value-based method of accounting for stock-based compensation. In accordance with ASC Topic 505-50, the cost of stock-based compensation is measured at the grant date based on the value of the award and is recognized over the vesting period. The value of the stock-based award is determined using the Black-Scholes option-pricing model, whereby compensation cost is the excess of the fair value of the award as determined by the pricing model at the grant date or other measurement date over the amount that must be paid to acquire the stock. The resulting amount is charged to expense on the straight-line basis over the period in which the Company expects to receive the benefit, which is generally the vesting period. During the three months ended March 31, 2015 the Company had stock based compensation totaling $4,420,603 of which $20,000 was recognized as consulting through the issuance of 20,000 common shares, $127,541 was recognized as interest expense on the issuance of 62,754 common shares, and $4,273,062 was recognized as loss on modification of debt through the issuance of 4,158,798 common shares in connection with the cancellation of debt totaling $4,084,627.

During the three months ended March 31, 2014, the Company recognized stock-based compensation totaling approximately $2,400,542, of which $1,189,865 was recognized as interest expense on the issuance of 1,251,997 common shares in connection with the issuance and extension of short term loans, $7,000 was recognized for consulting services on the issuance of 7,763 shares of common stock, $20,000 was recognized as employee compensation on the issuance of 31,052 common shares, $1,149,628 was recognized as interest expense on the granting of 1,313,991 common stock warrants, and $34,049 was recognized as consulting expense on the granting of 38,915 common stock warrants

Loss per Share

The Company reports earnings (loss) per share in accordance with ASC Topic 260-10, “Earnings per Share.” Basic earnings (loss) per share are computed by dividing income (loss) available to common shareholders by the weighted average number of common shares available. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. Diluted earnings (loss) per share have not been presented since the effect of the assumed conversion of warrants and debt to purchase common shares would have an anti-dilutive effect.

Potential common shares as of March 31, 2015 that have been excluded from the computation of diluted net loss per share amounted to 54,836,846 shares and include 37,563,808 warrants, 6,579,455 options and $13,784,563 of debt and accrued interest convertible into 10,693,583 shares of the Company’s common stock. Of the 54,836,846 potential common shares at March 31, 2015, 50,875,082 were vested. Potential common shares as of March 31, 2014 that have been excluded from the computation of diluted net loss per share amounted to 49,205,030 shares and include 31,248,628 warrants, 834,327 options and $23,970,905 of debt and accrued interest convertible into 17,122,075 shares of the Company’s common stock. Of the 49,282,859 potential common shares at March 31, 2014, 49,282,859 were vested.

Advertising Costs

Advertising costs are expensed as incurred. Sponsorship costs are capitalized and amortized to expense over the sponsorship periods. Advertising costs for the three month periods ended March 31, 2015 and 2014 were approximately $52,428 and $95,725 respectively.

Comprehensive Income (Loss)

Comprehensive income (loss) and its components are required to be classified by their nature in the financial statements, and display the accumulated balance of other comprehensive income separately from members’ capital and non-controlling interest in the accompanying balance sheets. There are no other components of comprehensive income (loss) other than the Company’s net loss for the periods presented.

Concentrations of Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash.

The Company maintains cash balances at several banks. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”). Interest bearing accounts are insured up to $250,000 and non-interest bearing accounts have no limitation. From time to time, the Company may have cash in financial institutions in excess of federally insured limits. As of March 31, 2015 and December 31, 2014, the Company did not have cash in excess of FDIC limits.

During the three months ended March 31, 2015, one supplier represented approximately 20% of the Company’s purchases.

Operating Leases

The Company accounts for rent expense for its operating leases on the straight-line basis in accordance with ASC Topic 840, “Leases”. The Company leases land and buildings that have terms expiring between 10 and 20 years. The term of the leases do not include unexercised option periods. One premise has renewal clauses of up to 15 years, exercisable at the option of the Company. The Company does not have enough history to include renewal options in its deferred rent calculation.

Most lease agreements contain one or more of the following: tenant improvement allowances, rent holidays, rent escalation clauses and/or contingent rent provisions. The Company includes scheduled rent escalation clauses for the purpose of recognizing straight-line rent. Certain of these leases require the payment of contingent rentals based on a percentage of gross revenues, as defined, and certain other rent escalation clauses are based on the Consumer Price Index.

INVENTORIES

INVENTORIES	3 Months Ended
INVENTORIES	Mar. 31, 2015
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	4. INVENTORIES

	Inventories at March 31, 2015 and December 31, 2014 consist of the following:

		March 31,		December 31,
		2015		2014
	Produce, meats and other food products	$	100,290	$	118,486
	Liquor and beverages		99,902		130,542
	Redemption toys and others		56,832		63,249
	Total	$	257,024	$	312,277

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
PROPERTY AND EQUIPMENT	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	5. PROPERTY AND EQUIPMENT

	Property and equipment consisted of the following at March 31, 2015 and December 31, 2014:

		March 31,		December 31,		Estimated useful Lives
		2015		2014
	Audio/Visual	$	6,140,365	$	6,100,488		10
	Computers & Software		1,102,693		1,098,918		3
	Equipment		3,443,340		3,444,015		10-May
	Furniture		1,180,980		1,180,305		10
	Gaming Equipment		5,760,308		5,750,347		5
	Vehicle		121,737		115,850		5
	Leasehold improvements		19,134,317		18,452,353		20
	Property held under capital leases		20,506,577		21,106,578		20-May
			57,390,317		57,248,854
	Less accumulated depreciation		-11,602,648		-10,526,421
			45,787,669		46,722,433
	Less - Idle Equipment		-2,010,083		-2,010,083
	Property and Equipment, net	$	43,777,586	$	44,712,350

	Depreciation and amortization expense for the period ended March 31, 2015 and 2014 amount to $1,076,226 and $999,913, respectively.

NOTES_AND_LOANS_PAYABLES

NOTES AND LOANS PAYABLES	3 Months Ended
NOTES AND LOANS PAYABLES	Mar. 31, 2015
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	6. NOTES AND LOANS PAYABLES

	Convertible Debt

	2015

	As of March 31, 2015, the Company issued convertible notes totaling $1,262,250 for cash consideration of $1,262,250. The notes bear interest from 8% to 12% per annum and have maturities ranging from six months to twenty four months. Outstanding principal is convertible into shares of the Company’s common stock at conversion rates of $1.40 per share and $3.00 per share. No principal repayments have been made in 2015.

	As of March 31, 2015, non-convertible debt and accrued interest totaling $4,158,798 was converted into a total of 4,158,798 shares of common stock. Due to changes in conversion terms, the Company recognized a loss on these conversions totaling $4,273,062.

	The Company valued derivative liabilities associated with convertible notes for the three months ended March 31, 2015 at $584,843. The fair value of the derivative liabilities at March 31, 2015 totaled $1,183,203. The decrease in the fair value of the derivative liabilities of $9,940 was charged to operations.

	2014

	During 2014, the Company issued convertible notes totaling $20,398,154 for cash consideration of $16,350,244. The remaining $4,047,910 of the notes was issued to certain lenders to replace short-term obligations and debt issued on the conversion of trade payables. Most of the notes bear interest at 12% per annum and have maturities ranging from one month to sixteen months. The other notes bear interest at annual rates ranging from 18% per annum to 8% per annum. Of these notes, a total of $2,793,797 was issued at 18%, $11,122,749 was issued at 12%, 6,511,858 was issued at 10% and $178,750 was issued at 8%. The remaining $209,000 was issued under two notes that are described in the third paragraph. Outstanding principal is convertible into shares of the Company’s common stock at conversion rates of $1.40 per share and $3.00 per share. Principal repayments totaled $313,947 in 2014. During 2014, convertible debt and accrued interest totaling $18,070,134 was converted into a total of 8,152,433 shares of common stock, $12,139,490 of convertible debt was converted into 12,140 shares of Preferred Series A shares and $6,676,142 of convertible debt was converted into 6,676 shares of Series AA preferred shares. Due to changes in conversion terms, the Company recognized a loss on these conversions totaling $6,164,155.

	In connection with the issuance of the above indicated convertible debt, the Company issued 6,998,120 shares of its common stock and also issued warrants to purchase 170,442 shares of the company’s common stock exercisable at a price of at $1.75 per share and expire five years from the date of grant. The warrants were valued at $149,129 using the Black Scholes Option Model with a risk-free interest rate of ranging from 1.50% to 1.66%, volatility of 200% , trading price of $1.40 per share and a conversion price of $1.75 per share, The convertible notes were recorded net of discounts that include the relative fair value of the additional stock issuances and the warrants, all totaling $3,964,467. Discounts along with loan fees are being amortized to interest expense over the respective term of the related note. Amortization of the discounts for the year ended December 31, 2014 totaled $4,840,304.

	In September 2014 and December 2014, the Company issued two convertible promissory notes totaling $209,000. The Company incurred loan fees and costs totaling $17,000 in connection with these loans. Under the terms of these notes, the note holder has the right to convert any portion or all of the principal and accrued interest then outstanding into shares of the Company’s common stock. The conversion price for the $107,000 note is equal to 50% of the lowest trading price during the 20 trading days prior to conversion. The conversion price for the $102,000 note is equal to 50% of the lowest trading price during the 25 trading days prior to conversion. As these notes are convertible into a variable number of the Company’s common stock, the Company accounted for the notes under ASC Topic 815-15 “Embedded Derivatives.” The derivative component of the obligation are initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts along with loan fees are being amortized to interest expense over the respective term of the related note. In determining the indicated values of these notes, the Company used the Black Scholes Option Model with a risk-free interest rate of ranging from 0.05% to 0.12%, volatility ranging from 89.78% of 103.49%, trading prices ranging from $1.30 per share to $1.60 per share and a conversion prices ranging from $0.54 per share to $0.78 per share. Amortization of discounts and loans fees for 2014 totaled $71,483, which was charged to interest expense. The Company initially valued the derivative liabilities associated with these notes at $59,282. The fair value of the derivative liabilities at December 31, 2014 totaled $588,420.

	In May 2014, three promissory notes totaling $71,298 issued on October 1, 2013, January 1, 2014 and February 28, 2014, all due to a third party, were sold by the Noteholder and the Company agreed to amend and restate the terms of each note. Under the new terms of each note, the note is convertible into the Company’s common stock with an initial conversion price of $0.50 per share. The conversion price is adjusted for any additional common shares or common share equivalents issued by the Company since the note’s restated issuance date. so that at the time of conversion, the new note holder will receive a number of shares equaling the same percentage of shares outstanding on the date of conversion as he would have receive if the note was converted on the date the note was amended. Due to the variable pricing of the conversion feature the three notes, the Company accounted for the notes under ASC Topic 815-15 “Embedded Derivatives.” The derivative component of these obligations are initially valued and classified as a derivative liability with an offset to discounts on convertible debt. Discounts are being amortized to interest expense over the respective term of the related note. In determining the indicated values of these notes, the Company used the Black Scholes Option Model with a risk-free interest rate of ranging from 0.05% to..08%, volatility ranging from 104,57% of 263.339%, trading prices ranging from $1.39 per share to $1.40 per share and a conversion prices ranging from $0.01783 per share to $1.88 per share. Amortization of discounts for 2014 totaled $71,298, which was charged to interest expense. The Company recognized a change in the fair value of the derivative liabilities during 2014, which was charged to operations totaling $9,659,548. Of the $71,298 balance due, $67,689 was converted into 3,796,153 shares of the Company’s common stock. The Company recorded a net loss totaling $1,419,225 and extinguished $9,356,572 of the derivative liabilities on these conversions.

	The balance of convertible notes at March 31, 2015 and December 31, 2014 is as follows:

		March 31,		December 31,
		2015		2014
	Principal balance	$	16,368,640	$	17,360,340
	Accrued interest		3,977,722		3,579,302
			20,346,362		20,939,642
	Less discounts		-1,274,164		-335,708
			19,072,198		20,603,934

	Other Debt

	Short term advances provided by private, non-institutional third parties with no specific interest or repayment terms. These notes are used for short term working capital needs and are intended to be repaid within one year. The Company is delinquent on certain payments due on these obligations.		239,662		301,162

	Short term advances provided by officer and directors with no specific interest or repayment terms. These notes are used for short term working capital needs and are intended to be repaid within one year. The Company is delinquent on certain payments due on these obligations.		1,631,700		1,880,200

	Secured note used for equipment acquisition and accrues interests at 9% per annum. The Company is delinquent on payments due on these obligations		450,702		518,527

	Secured note used for equipment acquisition and accrues interests at 10.5% per annum. The Company is delinquent on certain payments due on these obligations		3,031,346		3,331,344

	Secured note used for construction and accrues interests at 18% per annum. The Company is delinquent on certain payments due on these obligations		2,884,540		2,804,105

	Total		27,310,148		29,439,272
	Accrued Interest		-3,977,722		-3,579,302
	Total Short Term Notes Payables	$	23,332,246	$	25,859,970

	On August 3, 2012 the Company entered into financing arrangements with Fifth Third Bank, one for Latitude 42 Group LLC (Chicago) in the amount of $1,984,000 and the other with Latitude 360 Indianapolis in the amount of $2,428,590. The Company defaulted in its payment and its obligations under both agreements, and as such, entered into a Forbearance agreement on January 1, 2014 which expired on June 1, 2014. As part of the Forbearance agreement and its extensions (amendments), the Company was required to make certain principal and interest payments. Principal payments related to the Forbearance agreement dated January 1, 2014, totaled $500,000 plus interest. On June 1, 2014, a second forbearance agreement was entered into with Fifth Third Bank of which expired July 1, 2014, with an option to extend to August 1, 2014. As a condition of the extension to August 1, 2014 the Company was required to pay $75,000 in principal. Additionally, a curtailment payment of $200,000 was required which did not occur. In lieu of the payment, $320,240 the Company had placed in an escrow account was applied towards the outstanding principal balances by Fifth Third Bank. On July 1, 2014 the Company entered into an amendment of the second Forbearance agreement dated June I, 2014 which extended the expiration date to September 2, 2014, with an option to extend to October 2, 2014. At this point the company paid $75,000 which occurred during July and August of 2014. As a condition of the extension to October 2, 2014, the Company was required to pay an additional $75,000 in principal plus interest which occurred on October 15, 2014. On November 2, 2014, the Company extended the Forbearance agreement to December 2, 2014. As a condition of this extension, the Company was required to pay $50,000 as a curtailment payment which occurred on November 12, 2014. On December 23, 2014 the Company paid another $50,000 in principal plus interest. During the period January 1, 2014 through December 31, 2014, the Company paid $1,020,239 in principal and $455,337 in interest. As of December 31, 2014, the outstanding principal balances are $2,113,217 on the Latitude 360 Indianapolis note and $1,218,217 on the Latitude 42 Group LLC, note.

	On February 6, 2015, February 10, 2015 and March 25, 2015 the Company made the following payments $50,000, $110,002 and $150,000, respectively in principal and interests. During the period January 1, 2015 through March 31, 2015, the Company paid $295,702 in principal and $14,300 in interest compared to $500,000 in principal and $18,447 in interest in the same period ended March 31, 2014.

OBLIGATIONS_UNDER_CAPITAL_LEAS

OBLIGATIONS UNDER CAPITAL LEASES	3 Months Ended
OBLIGATIONS UNDER CAPITAL LEASES	Mar. 31, 2015
Debt Disclosure [Abstract]
Debt and Capital Leases Disclosures [Text Block]	7. OBLIGATIONS UNDER CAPITAL LEASES

	In February 2012, the Company purchased two buildings that house venues located in Jacksonville, Florida and Indianapolis, Indiana, for a total cost of $9,200,035. Simultaneous with the purchases, the Company entered into a sales/leaseback of the two buildings with an unrelated third party. Under the of the terms of the agreement relating to the sales/leaseback, the Company received a total of $21,000,000, of which $9,200,035 was used to fund the purchase of the two buildings, $811,398 was used to pay commissions, legal fees, and other costs associated with the transaction; $7,250,000 was placed in reserve to fund the construction of the two venues, $1,525,716 was used to pay vendors, and $2,212,851 was received in cash and used as working capital.

	The Company accounted for lease of these two properties as capital leases. The initial terms of each lease is 20 years, with options to extend the lease for four successive terms of five years each. In addition the Company leases copiers and other office equipment that are accounted for as capital leases. The assets and liabilities under capital leases are recorded at the lower of the present value of the minimum lease payments or the fair value of the asset. The assets are depreciated over the lower of their related lease terms or their estimated productive lives. Depreciation of assets under capital leases is included in depreciation expense for 2014 and 2013.

	The Company defaulted in its payments under these lease obligations, and as such, entered into a forbearance agreement on December 5, 2014 with the landlord. The Company agreed to make monthly payments totaling $200,000 beginning on December 31, 2014. The Company is current with its payments under the Forbearance agreement. The Company tested the payment restructuring under the forbearance agreement pursuant to ACS Topic 470-50 “Modification and Extinguishments” and determined that under the new payment structure, a debt extinguishment had occurred. The Company recognized a gain on the extinguishment in 2014 totaling $3,067,566.

	Following is a summary of property held under capital leases:	March 31,		December 31,
		2015		2014
	Buildings	$	18,836,180	$	18,836,180
	Equipment		81,218		81,218
			18,917,398		18,917,398
	Less accumulated depreciation		-2,516,107		-2,278,625
		$	16,401,291	$	16,638,773

	Depreciation on assets under capital leases charged to expense for the three months ended March 31, 2015 and 2014 was $237,482 and $237,483 respectively.

	Minimum future lease payments under the capital lease at March 31, 2015 for each of the next five years and in the aggregate are as follows:

	2015	$	1,800,000
	2016		2,400,000
	2017		2,440,701
	2018		2,440,701
	2019		2,440,701
	Thereafter		33,563,712
	Total	$	45,085,815
	Less accrued interest		-24,036,762
	Present value of net minimum	$	21,049,053

TAX_MATTERS

TAX MATTERS	3 Months Ended
TAX MATTERS	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	8. TAX MATTERS

	Income Tax -

	Deferred tax assets and liabilities are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to amounts expected to be realized.

	In assessing the realizability of deferred tax assets, management considered whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. We have evaluated the available evidence and the likelihood of realizing the benefit of our net deferred tax assets. Management considered the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in determining this assessment. From the Company’s evaluation, it has concluded that based on the weight of available evidence, the Company is more likely to not realize the benefit of the deferred tax assets. Accordingly, the Company established a full valuation allowance for the deferred tax assets that will not be realized.

	The Company is subject to examination in all jurisdictions in which it operates. The Company files returns from a federal and state perspective. The Company is no longer subject to federal or state examination by authorities before 2011. The Company is not currently involved in any income tax examinations.

	The Company did not have any unrecognized tax benefits as a result of tax positions taken during the current periods. No interest or penalties have been recorded as a result of tax uncertainties.

	As of March 31, 2015 the company had federal and state net operating carry forwards of approximately $68 million, which will expire in various years through 2024.

	The effective tax rate on the net loss before income taxes differs from the U.S. statutory rate as follows:

		March 31,				December 31,
		2015				2014
	Current Expense - Benefit
	Federal	$	-			$	-
	State		-				-
	Total current expense - (benefit)	$	-			$	-
	Deferred Benefit
	Federal	$	-			$	-
	State		-				-
	Total deferred benefit	$	-			$	-

	U.S. statutory rate		34	%			34	%
	Less valuation allowance		-34	%			-34	%
	Effective tax rate		0	%			0	%

	The deferred income tax balances at March 31, 2015 and December 31, 2014 are comprised of the following:

		March 31,			December 31,
		2015			2014

	Net operating loss carryforwards	$	25,823,000		$	24,286,000
	Stock based compensation		1,029,000			7,186,000
		$	26,852,000		$	31,472,000
	Less valuation allowance		-26,852,000			-31,472,000
		$	-		$	-

	The valuation allowance for deferred tax assets decreased during the period ended March 31, 2015 by $4,820,000 and increased by $10,744,000 during 2014.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
RELATED PARTY TRANSACTIONS	Mar. 31, 2015
Related Party Transactions [Abstract]
Debt and Capital Leases Disclosures [Text Block]	9. RELATED PARTY TRANSACTIONS

	Under the terms of a development and consulting agreement between the Brownstone Group (“Brownstone”) and the Company, the Company is required to pay management and development fees to Brownstone. The amount of fees charged to operations for the period ended March 31, 2105 and 2014 totaled $114,789 and $701,875, respectively. Brownstone is wholly owned by the Company’s Chairman and CEO. In addition, since the Company’s inception, Chairman and CEO and various entities owned by him have made advances to the Company and directly made payments on the Company’s behalf. The amounts advances and direct costs paid are non-interest bearing, unsecured and due on demand. The balances owed the Chairman and CEO and related entities, including accrued compensation, management and development fees at March 31, 2015 totaled $6,265,300 and December 31, 2014 totaled $6,257,300.

	On July 5, 2014, Latitude 360, Inc. (Company) entered into an Independent Contractor agreement with 360 Builders, LLC (Contractor), whereas the Contractor, performs budgeting, bidding out-subcontractors and project supervision on Latitude 360, Inc. projects. The day to day control of the work will be solely with the Contractor. The Contractor is not considered to be an employee of the Company for any purpose and the Contractor is not entitled to any benefits the Company provides its employees. The term of the agreement is for 24 months and both the Contractor and Company can terminate the agreement upon written notice of 30 days to the other party.

	During the three months ended March 31, 2015, 360 Builders, LLC, company owned by Brownstone, billed to Latitude 360,Inc for services rendered $83,039. As of March 31, 2015 a total of $56,267 has been paid to 360 Builders, LLC. The outstanding liability registered in the balance sheet amounts to $52,733 as of March 31, 2015. The outstanding liability balance as of December 31, 2014 was $25,960.

FAIR_VALUE

FAIR VALUE	3 Months Ended
FAIR VALUE	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	10. FAIR VALUE

	The Company’s financial instruments at March 31, 2015 and December 31, 2014 consist principally of notes payable and convertible debentures. Notes payable and convertible debentures are financial liabilities with carrying values that approximate fair value. The Company determines the fair value of notes payable and convertible debentures based on the effective yields of similar obligations.

	The Company believes all of the financial instruments’ recorded values approximate fair market value because of their nature and respective durations.

	The Company complies with the provisions of ASC No. 820-10 (“ASC 820-10”), “Fair Value Measurements and Disclosures.” ASC 820-10 relates to financial assets and financial liabilities. ASC 820-10 defines fair value, establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (GAAP), and expands disclosures about fair value measurements. The provisions of this standard apply to other accounting pronouncements that require or permit fair value measurements and are to be applied prospectively with limited exceptions.

	ASC 820-10 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820-10 establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions, about market participant assumptions, which are developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy under ASC 820-10 are described below:

	Level 1. Valuations based on quoted prices in active markets for identical assets or liabilities that an entity has the ability to access.

	Level 2. Valuations based on quoted prices for similar assets or liabilities, quoted prices for identical assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable data for substantially the full term of the assets or liabilities.

	Level 3. Valuations based on inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

	The Company utilizes the best available information in measuring fair value. The following table summarizes, by level within the fair value hierarchy, the financial assets and liabilities recorded at fair value on a recurring basis as follows:

	March 31, 2015:

		Fair Value Measurements
		Level 1		Level 2		Level 3		Total Fair Value
	Liabilities
	Convertible debentures	$	-	$	19,072,018	$	-	$	19,072,018
	Note payable	$	-	$	8,237,951	$	-	$	8,237,951
	Derivative Liability	$	-	$	1,183,203	$	-	$	1,183,203

	December 31, 2014:

		Fair Value Measurements
		Level 1		Level 2		Level 3		Total Fair Value
	Liabilities
	Convertible debentures	$	-	$	21,982,925	$	-	$	21,982,925
	Note payable	$	-	$	8,316,811	$	-	$	8,316,811
	Derivative Liability	$	-	$	588,420	$	-	$	588,420

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	11. COMMITMENTS AND CONTINGENCIES

	Operating leases

	The Company is leasing land and a building under an operating lease that has an initial term of 10 years. The term of the lease is considered its initial obligation period, which does not include unexercised option periods. The lease has three renewal options of five years each, exercisable at the option of the Company. The lease includes rent escalation clauses based on fixed rate terms. The Company is also required to pay the landlord its allocated share of common area expenses. The Company has the option to purchase the property depending on the year in which the option is exercises at a purchase price ranging from $7,300,000 to $8,300,000.

	On March 18, 2014 the Company made a good faith non-refundable deposit of $200,000 for the purpose of purchasing the property. The deposit was to be applied towards the purchase price of the asset if the purchase of the property closed by June 30, 2014. Since the purchase did not occur by June 30, 2014, the Company forfeited the deposit and the deposit was written off as an expense in calendar year 2014.

	Minimum future lease payments under operating leases at March 31, 2015 for the next five years and in the aggregate are as follows:

	2015	$	692,730
	2016		423,550
	2017		650,100
	2018		650,100
	2019		650,100
	Thereafter		975,150
	Total	$	4,041,730

	Rent expense for the three month periods ended March 31, 2015 and 2014 was $362,626 and $498,143 respectively.

	Litigation

	In the ordinary course of conducting its business, the Company is exposed to litigation risks from time to time that can have significant adverse effects upon our financial and operating condition, which in turn could have a material adverse effect on our ability to continue as a going concern.

	At any given time there may be numerous civil actions initiated against the Company and/or its subsidiaries. Currently there are five civil actions pending against the Company’s subsidiary in which, in each case, the plaintiff(s) seek damages in excess of $500,000. With respect to most of these actions, the parties are either engaged in settlement discussions or have already executed a settlement agreement. If the parties do not succeed in settling this matter, then the Company is intent on defending the action.

	On December 12, 2012, The Estate of Jerome H. Denner commenced an action entitled Larry Grossinger, Personal Representative of the Estate of Jerome H. Denner v. The Brownstone Group, LLC and Latitude 30 Group, LLC in Duval County Circuit Court, Florida. The lawsuit alleges that Brownstone and our subsidiary, Latitude 30 Group, LLC (“Latitude 30”), on June 25, 2010, executed a promissory note in the principal amount of $879,807 and that the note was not paid on the maturity date of December 31, 2010. The suit seeks money damages in the amount of $879,807 plus interest and attorneys’ fees. Latitude 30 intends to vigorously defend the action on the ground that most of plaintiff’s funds were provided by plaintiff’s attorney in fact to an escrow agent who converted the monies and failed to make restitution to the plaintiff. The SEC has brought a lawsuit against the parties responsible for the conversion of escrow funds for similar allegations, and we expect to receive a restitution check in the amount of approximately $155,000 in the next 90 days from the SEC, which would partially offset the amount of this claim. Latitude 30 has repaid the plaintiff all of the funds the escrow agent disbursed to Latitude 30, and Latitude 30 asserts that it is not liable to repay the other funds that were converted by the escrow agent in the approximate amount of $775,000. In March 2015, the Court granted the plaintiff’s motion for summary judgment in this matter. We have filed a motion for reconsideration and, if such motion is not granted, intend to appeal the summary judgment decision. There can be no assurance given that Latitude 30 will prevail in this litigation and in the event that Brownstone and Latitude 30 are ultimately found liable in such litigation it would have a material adverse effect on the financial condition of the Company. In addition, there can be no assurance that if such event should occur, that Latitude 30 will be able to look to Brownstone to contribute a pro rata amount to the payment of any judgment.

	On October 10, 2014 a complaint was filed by Craig Phillips, a former employee seeking $150,000 in severance and 2,412,574 shares of stock. The Company denies that any sums are due to Mr. Phillips as a result of his voluntary termination of his employment. The Company intends to vigorously defend this action. On November 6, 2014 the Company filed a counterclaim against Mr. Phillips arising from his employment with the Company for breach of his employment agreement, declaratory relief, breach of fiduciary duty, defamation, breach of confidentiality agreement, and other claims. Latitude’s position is that are no outstanding paychecks from the company, and no stock is due under the terms of the restrictive stock agreement. There are presently no claims from the Department of Labor against Latitude.

	On October 17, 2014, we received a demand for arbitration from Summit Trading Ltd. (“Summit”) arising from a consulting agreement between the Company and Summit. Summit is seeking 3,344,988 shares of our common stock of the Company. We do not believe that any sum is due to Summit and intend to vigorously defend the action.

	Nevertheless, if one or more of the pending lawsuits, or any lawsuits in the future, are adjudicated in a manner adverse to the Company and/or its subsidiary’s interests, or if a settlement of any lawsuit requires the Company to pay a significant amount, the result could have an adverse impact on the Company’s overall financial position. The Company will continue to vigorously defend any such litigation.

STOCKHOLDERS_EQUITY

STOCKHOLDER'S EQUITY	3 Months Ended
	Mar. 31, 2015
Equity [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	12. STOCKHOLDER’S EQUITY

	Series A Preferred Shares

	The Company is authorized to issue 20,000,000 shares preferred stock. On March 16, 2011, the Company designated 25,000 shares of Preferred Stock as Series A Preferred Stock, with a par value of $1,000 per share.

	The holders of Series A Preferred Stock will not have any voting rights unless and until the Series A Preferred Stock is converted into Common Stock, except as otherwise required by law.

	The holders of the Series A Preferred Stock shall be entitled to receive dividends per share of Series A Preferred Stock at a rate of 10% of Stated Value per share annually Dividends will begin to accrue on the date of issuance of the Series A Preferred Stock, except as otherwise agreed to in writing between the Company and the shareholder. The dividends shall be payable on the Voluntary Conversion Date or the Mandatory Conversion Date as defined in the Certificate of Designation as the case may be, in cash or Common Stock at the option of the Company. The number of shares of Common Stock to be received shall be determined by dividing the amount of accrued dividends by the conversion price of $1.40 per share. The Conversion price is adjusted for stock splits, recapitalizations and other events as defined in the Certificate of Designation.

	The Series A Preferred Stock of any holder shall be redeemable, in whole or in part, at the option of the Company by resolution of its Board of Directors, from time to time and at any time. The corporation may redeem any individual holder’s shares of Series A Preferred Stock and such redemption shall not be required to be pro rata with any other holders of the series A Preferred stock. The redemption price shall equal the Stated Value of each share of Series A Preferred Stock so redeemed, plus any accrued and unpaid dividends on such share(s) being redeemed.

	In the event of any liquidation, dissolution or winding up of the affairs of the Company, whether voluntary or otherwise, after payment or provision for payment of the debts and other liabilities of the Company, the holders of the series A Preferred Stock shall be entitled to receive, before the holders of any of the Common Stock or other classes of Preferred Stock of the Corporation ranking junior thereto, out of the remaining net assets of the Company, the Stated Value of the Series A Preferred Stock plus any accrued but unpaid dividends. After such payment shall have been made in full to the holders of the outstanding Series A Preferred Stock, or funds or assets necessary for such payment shall have been set aside in trust for the account of the holders of the outstanding Series A Preferred Stock, so as to be and continue to be available therefor, the holders of the outstanding series A Preferred Stock shall be entitled to no further participation in such distribution of the assets of the company.

	In the event that, after payment or provision for payment of the debts and other liabilities of the Corporation and preferences or other rights granted to the holders of any senior Preferred Stock, the remaining net assets of the Corporation are not sufficient to pay the liquidator preference of the holders of the Series A Preferred Stock, then no such distribution shall be made on account of any shares of any other class or series of capital stock of the Corporation ranking on a parity with the shares of the series A Preferred stock upon such liquidation, unless proportionate distributive amounts shall be paid on account of each share of the Series A Preferred Stock, ratably, in proportion to the full distributable amounts for which holders of all such parity shares, including other shares of Series A Preferred stock, are respectively entitled upon such liquidation.

	2015 Issuances

	There were no Series A Preferred Shares issued for the three months ended March 31, 2015.

	2014 Issuances

	During the three months ended March 31, 2014 the Company issued 2,460 shares of Preferred Series A Stock, of which 119 were issued in cancellation of $119,350 due to private investors, and 2,341 were issued in cancellation of $2,343,366 of convertible debt.

	Series AA Preferred Shares

	The Company is authorized to issue 20,000,000 shares preferred stock. On May 9, 2014, the Company designated 25,000 shares as Series AA Preferred Stock.

	The holders of Series AA Preferred Stock will not have any voting rights unless and until the Series A Preferred Stock is converted into Common Stock, except as otherwise required by law.

	The Series AA Preferred Stock of any holder shall be redeemable, in whole or in part, at the option of the Company by resolution of its Board of Directors, from time to time and at any time. The corporation may redeem any individual holder’s shares of Series AA Preferred Stock and such redemption shall not be required to be pro rata with any other holders of the series A Preferred stock. The redemption price shall equal the Stated Value of each share of Series AA Preferred Stock so redeemed, plus any accrued and unpaid dividends on such share(s) being redeemed.

	In the event of any liquidation, dissolution or winding up of the affairs of the Company, whether voluntary or otherwise, after payment or provision for payment of the debts and other liabilities of the Company, the holders of the series AA Preferred Stock shall be entitled to receive, before the holders of any of the Common Stock or other classes of Preferred Stock of the Corporation ranking junior thereto, out of the remaining net assets of the Company, the Stated Value of the Series AA Preferred Stock plus any accrued but unpaid dividends. After such payment shall have been made in full to the holders of the outstanding Series A Preferred Stock, or funds or assets necessary for such payment shall have been set aside in trust for the account of the holders of the outstanding Series AA Preferred Stock, so as to be and continue to be available therefor, the holders of the outstanding Series AA Preferred Stock shall be entitled to no further participation in such distribution of the assets of the company.

	In the event that, after payment or provision for payment of the debts and other liabilities of the Corporation and preferences or other rights granted to the holders of any senior Preferred Stock, the remaining net assets of the Corporation are not sufficient to pay the liquidator preference of the holders of the Series A Preferred Stock, then no such distribution shall be made on account of any shares of any other class or series of capital stock of the Corporation ranking on a parity with the shares of the series A Preferred stock upon such liquidation, unless proportionate distributive amounts shall be paid on account of each share of the Series A Preferred Stock, ratably, in proportion to the full distributable amounts for which holders of all such parity shares, including other shares of Series AA Preferred stock, are respectively entitled upon such liquidation.

	In the event that, after payment or provision for payment of the debts and other liabilities of the Corporation and preferences or other rights granted to the holders of any senior Preferred Stock, the remaining net assets of the Corporation are not sufficient to pay the liquidator preference of the holders of the Series A Preferred Stock, then no such distribution shall be made on account of any shares of any other class or series of capital stock of the Corporation ranking on a parity with the shares of the series A Preferred stock upon such liquidation, unless proportionate distributive amounts shall be paid on account of each share of the Series A Preferred Stock, ratably, in proportion to the full distributable amounts for which holders of all such parity shares, including other shares of Series AA Preferred stock, are respectively entitled upon such liquidation.

	2015 Issuances

	There were no Series AA Preferred Shares issued for the three months ended March 31, 2015.

	2014 Issuances

	There were no Series AA Preferred Shares issued for the three months ended March 31, 2014.

	Common Stock

	The Company is authorized to issue 100,000,000 shares of Common Stock, par value $0,001. Each holder of record is entitled to one vote for each share of common stock own. Holders of Common Stock shall be entitled to receive dividends in such amounts as the Board of Directors may determine in its sole discretion. Upon any liquidation dissolution or winding up of the Corporation, after the payment all debts and liabilities of the Company and all preference amounts to which the holders of any issued and outstanding Preferred Stock are entitled to with respect to the distribution of assets in liquidation, the holders of Common Stock shall be entitled to share ratably in the remaining assets of the Company available for distribution.

	2015 Issuances

	During the three months ended March 31, 2015 the Company issued 4,241,552 shares of common stock of which 20,000 shares were issued in the cancellation of $20,000 of debt due to a vendor; the remaining 4,221,552 shares were issued on the conversion of convertible debt and accrued interest totaling $4,158,798. The company recognized a loss on extinguishment of debt of $4,273,062.

	2014 Issuances

	During the three months ended March 31, 2014, the Company issued 4,300,145 shares of common stock of which 127,315 shares were issued in the cancellation of $94,800 of debt due to various vendors; 621,399 shares were issued as additional consideration on cash advances valued at $560,315, 3,512,616 shares were issued in connection with the issuance and modification of debt valued at $2,216,072; 31.052 shares were issued to an employee valued at $20,000, and issued 7,763 shares for consulting services valued at $7,000. No gain or loss were recognized on the conversion and the modification of debt in the three months ended March 31, 2014.

	Common Stock Warrants

	2015

	For the three months ended March 31, 2015, a total of 4,365,552 warrants were issued and valued at $3,815,184 of which 137,500 warrants were issued in connection with the issuance of convertible debt valued at $135,492; 4,221,552 warrants were issued as consideration for conversion of debt valued at $3,673,345 and 6,500 warrants were issued as consideration for extension of debt valued at $6,346.

The above warrant values were calculated using the Black Scholes model with risk-free interest rates ranging from 1.17% to 1.61%, volatility ranging from 91.3060% to 93.8162%, and share price per share of $1.00.

2014

For the three months ended March 31, 2014, a total of 1,498,444 warrants were issued and valued at $1,311,014 of which 1,313,991 warrants were issued as consideration for cash advances valued at $1,149,628; 38,915 warrants were issued as part consideration on a consulting agreement valued at $34,045, and 145,538 warrants were issued in connection the issuance of convertible debt valued at $127,338.

The above warrant values were calculated using the Black Scholes model with risk-free interest rates ranging from 1.46% to 1.76%, volatility of 200.00%, and share price per share of $1.40.

A summary of outstanding stock warrants is as follows:

		Number of		Weighted
		Shares		Average
				Exercise Price
Outstanding - December 31, 2013			30,469,468	$	1.12
Granted			2,777,953	$	1.12
Exercised			-	$	-
Cancelled			-	$	-
Outstanding - December 31, 2014			33,247,421	$	1.12
Granted			4,365,552	$	1.02
Exercised			-	$	-
Cancelled			-	$	-
Outstanding - March 31, 2015			37,612,973	$	1.12

2012 Equity Incentive Compensation Plan

Effective December 31 2012, the Company formed the 2012 Equity Incentive Compensation Plan. Under the plan, the Company reserved 5,000,000 shares of its common stock that are available for issuance at the discretion of the Plan’s committee members to officers, directors, employees and consultants. Shares issued under the Plan that are subject to forfeiture, expiration, termination, cash settlement or non-issuance are again be available for issuance under the plan subject to certain restriction as indicated in the Plan Agreement. The Plan shall terminate at the earliest of (a) such time as no Shares remain available for issuance under the Plan, (b) termination of this Plan by the Board, or (c) the tenth anniversary of the Effective Date. Awards outstanding upon expiration of the Plan shall remain in effect until they have been exercised or terminated, or have expired.

2015

As of March 31, 2015, the Company granted its Board members a total of 50,000 common stock options under the plan with an exercise price of $1.00 per share which expire ten years after the date of grant. All options granted vested immediately. The 50,000 common stock options were valued at $51,230 using the Black Scholes option model with risk-free interest rate of 2.04%, volatility of 98.2923%, and a share price of $1.14.

2014

During the three months ended March 31, 2014 there were no options granted under this plan.

A summary of outstanding stock options is as follows:

		Number		Weighted
		of Shares		Average
				Exercise Price
Outstanding - December 31, 2013			834,327	$	0.68
Granted			6,201,626	$	1
Exercised			-	$	-
Cancelled			-	$	-
Outstanding - December 31, 2014			7,035,953	$	0.96
Granted			50,000	$	0.64
Exercised				$	-
Cancelled				$	-
Outstanding - March 31, 2015			7,085,953	$	0.96

DISCONTINUED_OPERATION

DISCONTINUED OPERATION	3 Months Ended
DISCONTINUED OPERATION	Mar. 31, 2015
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	13. DISCONTINUED OPERATION

	On February 22, 2012, Latitude 42 Group, LLC signed a lease for a planned 30,000 square foot venue in Warrenville, Illinois. The build out was partially executed and a portion of the operational equipment was purchased. During the second half of 2013, L360 was approached by another operator in the same industry to assume the obligations and takeover this location.

	In November 2013, the measurement date, management decided that it was in the Company’s best interest to sell the lease and transfer some of the equipment to the Albany, NY venue, a top 13 U.S. mall, which it felt, was a more strategic location for the L360 concept. The lease termination agreement was executed on February 7, 2014 and the equipment purchased for an approximate of $1.2 million was transferred to the new location in April 2014.

	The Company has determined the accounting treatment for Latitude 42 is a discontinued operation and the associated expenses are separately disclosed under Discontinued Operations.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
SUBSEQUENT EVENTS	Mar. 31, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	14. SUBSEQUENT EVENTS

	Management has evaluated subsequent events through May 7, 2015, which is the date when these financial statements will be issued. The following significant subsequent event took place subsequent to March 31, 2015.

	Notes and Loans Payable

	Subsequent to the balance sheet date and through May 7, 2015, the Company received cash funding of approximately $1,374,000 through the issuance of short term and long term notes. As of May 7, 2015, the Company has approximately $17 million in notes payable which are due periodically through calendar year 2015, 2016 and 2017.

	Additionally, during this period, the Company converted notes payables plus accrued interest totaling $15,000 to 37,500 shares of the Company’s common stock valued at $43,125; 90,000 shares of stock were issued in the cancellation of $90,000 of debt due to various vendors. The conversions resulted in the Company recognizing a loss of $28,125 on the modification of debt.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Mar. 31, 2015
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation, Reorganization, and Principles of Consolidation

	The accompanying consolidated financial statements include the accounts of Latitude 360 and its wholly owned subsidiaries including:

	Latitude 360 Jacksonville, LLC (“Jax”) - formed in Florida on January 2, 2009,

	Latitude 360 Indianapolis, LLC (“Indy”) - formed in Florida on December 14, 2010

	Latitude 360 Pittsburgh, LLC (“Pitt”) - formed in Florida on February 2, 2011

	Latitude 42 Group LLC (“Lat 42”) - formed in Florida on December 30, 2011

	Latitude 360 Albany, LLC (“Albany”) – formed in Delaware on December 20, 2013

	Latitude 360 Kingston, LLC (“Kingston”) – formed in Delaware on June 6, 2014

	Latitude 360 Global – formed in Cayman Islands on June 20, 2014

	Latitude 360 Atlantic City, LLC (“Atlantic City”) – formed in Delaware on December 20, 2013

	Latitude 360 Brooklyn, LLC (“Brooklyn”) – formed in Delaware on December 20, 2013 (currently inactive)

	Latitude 360 Minneapolis, LLC (“Minneapolis”) – formed in Delaware on March 6, 2014

	Latitude 360 Boston, LLC (“Boston”) – formed in Delaware on March 6, 2014 (currently inactive)

	All significant intercompany accounts and transactions have been eliminated.

Business Segment [Policy Text Block]	Business Segment

	The Company operates two business segments which are comprised of the Company’s concrete business and its restaurant and entertainment business.

Use of Estimates, Policy [Policy Text Block]	Use of Estimates

	The preparation of consolidated 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 disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. Actual results could differ from those estimates.

Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents

	The Company considers all highly liquid investments with an original term of three months or less to be cash equivalents.

Receivables, Policy [Policy Text Block]	Accounts and Other Receivables

	Trade receivables include amounts due from credit card sales and from customers on past held group events, less any allowance for doubtful accounts. Interest is not accrued on overdue accounts receivable.

	Other receivables include amounts due from landlords for retainage related to venues’ constructions.

Inventory, Policy [Policy Text Block]	Inventories

	Inventories primarily consist of food, beverages and game redemption items. Inventories are accounted for at lower of cost or market using the average cost method. Spoilage is expensed as incurred.

Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment

	Property and equipment is recorded at cost and is depreciated over the assets’ estimated useful lives using the straight-line method. Leasehold improvements are amortized using the straight-line method over the lesser of the estimated useful life of the asset or the term of the related lease. The estimated lives for equipment, furniture and fixtures, and computers range from three to ten years. The estimated life for leasehold improvements is twenty years. The cost of repairs and maintenance are expensed when incurred, while expenditures for major betterments and additions are capitalized. Gains and or losses are recognized on disposals or sales.

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Long-Lived Assets

	The Company reviews long-lived assets and certain identifiable intangibles subject to amortization for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. There were no impairment losses recognized in 2015 or 2014.

Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition

	Revenues from the operation of the facilities are recognized when sales occur. The revenue from electronic gift cards is deferred when purchased by the customer and revenue is recognized when the gift cards are redeemed. The revenue from electronic gift cards deferred as of March 31, 2015 and December 31, 2014 was $162,931 and $250,621, respectively, and is included in accrued expenses.

	During the latter part of 2014 the Company implemented a customer loyalty program in which customers earn coupons and points based on registration in the program, payment of a monthly fee and purchases within the venues. Points earned are to be exchanged for certain services. Points earned do not expire. The Company records a portion of the retail value of the loyalty program as a discount from gross sales and the remainder is recorded as deferred revenue. A liability, for points earned but unused, are recorded as accrued expenses with the offset as a prepaid expense in the consolidated financial statements. The accrued liability related to the loyalty program was $69,503 as of March 31, 2015. Costs associated with the coupons are classified as a discount of the gross sales in the period in which the coupon is redeemed.

	On November 21, 2014 Latitude Global 360, Inc., (Master Franchisee) registered in the Cayman Islands, entered into an “International Global Development Franchise Agreement” with Latitude 360, Inc. (Master Franchisor). The Master Franchisor provided the Master Franchisee the exclusive brand rights and franchise rights to expand, develop and/or sub-franchise Latitude 360 in any and all counties and territories outside the United States. The Master Franchisor is also entitled by way of this agreement to develop and operate in any country or territory outside the United States, either directly or indirectly, through franchising/sub franchising the outlet.

	The term of the agreement is for twenty (20) years and gives the Master Franchisee the option of renewing the agreement for an additional consecutive term of twenty (20) years.

	Certain provisions within the agreement requires the Master Franchisee to “fit-out” the Outlet, at their own cost, in accordance with the mandatory Outlet outfitting guidelines provided to the Master Franchisee by the Master Franchisor.

	The Master Franchisor, at no cost to the Master Franchisee is responsible for, at a minimum, training, reasonable on-site pre-opening and opening supervision and assistance, reasonable continuing advisory assistance in the operation, operating manuals, make available research data related to merchandising, marketing and advertising, and shall conduct inspections to maintain high standards of quality appearance and service.

	The Master Franchisee is obligated to pay the Master Franchisor a territory fee in the amount of $5,000,000, which is payable no later than three (3) years from the effective date of November 21, 2014, in the amount of $1,666,667 per year, payable by the end of each year for the three (3) years, unless otherwise mutually agreed upon in writing between the Master Franchisee and Master Franchisor.

	For the three month period ended March 31, 2015, Latitude 360, Inc., per the agreement, recorded franchise revenue of $410,960 with an offsetting receivable entry of $410,960.

Convertible Debentures [Policy Text Block]	Convertible Debentures

	The Company accounts for the equity instruments issued in connection with convertible debt pursuant to ASC Topic 470-20 “Debt with Conversion and Other Options.” Proceeds received from the issuance of debt with equity are allocated between the components issued based upon their relative fair values. The amounts allocated to equity are accounted for as paid-in capital with an offset allocated to discounts of convertible debt. The Company amortizes the discount to interest expense, over the life of the respective debt using the effective interest method. The Company recognizes gain or loss on extinguishments and modifications of convertible debentures that create a substantial change in terms of the modified or converted debt.

Debt, Policy [Policy Text Block]	Debt Issuance Costs

	Debt issuance costs are capitalized and amortized over the term of the debt using the effective interest method, or expensed upon conversion or extinguishment when applicable. Costs are capitalized for amounts incurred in connection with proposed financings. In the event the financing related to the capitalized cost is not successful, the costs are immediately expensed.

Fair Value of Financial Instruments, Policy [Policy Text Block]	Derivative Financial Instruments

	In the case of non-conventional convertible debt, the Company bifurcates its embedded derivative instruments and records them under the provisions of ASC Topic 815-15 “Embedded Derivatives.” The Company’s derivative financial instruments consist of embedded derivatives related to non-conventional convertible notes (see Note 6). The embedded derivative includes the conversion feature of the notes. The accounting treatment of derivative financial instruments requires that the Company record the derivatives at their fair values as of the inception date of the respective agreement and at fair value as of each subsequent balance sheet date. Any change in fair value will be recorded as non-operating, non-cash income or expense at each reporting date. If the fair value of the derivatives is higher at the subsequent balance sheet date, the Company will record a non-operating, non-cash charge. If the fair value of the derivatives is lower at the subsequent balance sheet date, the Company will record non-operating, non-cash income.

Issuances Involving Non-cash Consideration, Policy [Policy Text Block]	Issuances Involving Non-cash Consideration

	All issuances of the Company’s stock for non-cash consideration have been assigned a dollar amount equaling the market value of the shares issued on the date the shares were issued for such services and property. The non-cash consideration paid pertains to additional consideration issued in the issuance of convertible debt, payment on accrued interest, employee compensation and consulting services.

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock Based Compensation

	The Company accounts for stock-based compensation under ASC Topic 505-50. This standard defines a fair-value-based method of accounting for stock-based compensation. In accordance with ASC Topic 505-50, the cost of stock-based compensation is measured at the grant date based on the value of the award and is recognized over the vesting period. The value of the stock-based award is determined using the Black-Scholes option-pricing model, whereby compensation cost is the excess of the fair value of the award as determined by the pricing model at the grant date or other measurement date over the amount that must be paid to acquire the stock. The resulting amount is charged to expense on the straight-line basis over the period in which the Company expects to receive the benefit, which is generally the vesting period. During the three months ended March 31, 2015 the Company had stock based compensation totaling $4,420,603 of which $20,000 was recognized as consulting through the issuance of 20,000 common shares, $127,541 was recognized as interest expense on the issuance of 62,754 common shares, and $4,273,062 was recognized as loss on modification of debt through the issuance of 4,158,798 common shares in connection with the cancellation of debt totaling $4,084,627.

	During the three months ended March 31, 2014, the Company recognized stock-based compensation totaling approximately $2,400,542, of which $1,189,865 was recognized as interest expense on the issuance of 1,251,997 common shares in connection with the issuance and extension of short term loans, $7,000 was recognized for consulting services on the issuance of 7,763 shares of common stock, $20,000 was recognized as employee compensation on the issuance of 31,052 common shares, $1,149,628 was recognized as interest expense on the granting of 1,313,991 common stock warrants, and $34,049 was recognized as consulting expense on the granting of 38,915 common stock warrants

Earnings Per Share, Policy [Policy Text Block]	Loss per Share

	The Company reports earnings (loss) per share in accordance with ASC Topic 260-10, “Earnings per Share.” Basic earnings (loss) per share are computed by dividing income (loss) available to common shareholders by the weighted average number of common shares available. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. Diluted earnings (loss) per share have not been presented since the effect of the assumed conversion of warrants and debt to purchase common shares would have an anti-dilutive effect.

	Potential common shares as of March 31, 2015 that have been excluded from the computation of diluted net loss per share amounted to 54,836,846 shares and include 37,563,808 warrants, 6,579,455 options and $13,784,563 of debt and accrued interest convertible into 10,693,583 shares of the Company’s common stock. Of the 54,836,846 potential common shares at March 31, 2015, 50,875,082 were vested. Potential common shares as of March 31, 2014 that have been excluded from the computation of diluted net loss per share amounted to 49,205,030 shares and include 31,248,628 warrants, 834,327 options and $23,970,905 of debt and accrued interest convertible into 17,122,075 shares of the Company’s common stock. Of the 49,282,859 potential common shares at March 31, 2014, 49,282,859 were vested.

Advertising Costs, Policy [Policy Text Block]	Advertising Costs

	Advertising costs are expensed as incurred. Sponsorship costs are capitalized and amortized to expense over the sponsorship periods. Advertising costs for the three month periods ended March 31, 2015 and 2014 were approximately $52,428 and $95,725 respectively.

Comprehensive Income, Policy [Policy Text Block]	Comprehensive Income (Loss)

	Comprehensive income (loss) and its components are required to be classified by their nature in the financial statements, and display the accumulated balance of other comprehensive income separately from members’ capital and non-controlling interest in the accompanying balance sheets. There are no other components of comprehensive income (loss) other than the Company’s net loss for the periods presented.

Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentrations of Credit Risk

	Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash.

	The Company maintains cash balances at several banks. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”). Interest bearing accounts are insured up to $250,000 and non-interest bearing accounts have no limitation. From time to time, the Company may have cash in financial institutions in excess of federally insured limits. As of March 31, 2015 and December 31, 2014, the Company did not have cash in excess of FDIC limits.

	During the three months ended March 31, 2015, one supplier represented approximately 20% of the Company’s purchases.

Revenue Recognition Leases, Operating [Policy Text Block]	Operating Leases

	The Company accounts for rent expense for its operating leases on the straight-line basis in accordance with ASC Topic 840, “Leases”. The Company leases land and buildings that have terms expiring between 10 and 20 years. The term of the leases do not include unexercised option periods. One premise has renewal clauses of up to 15 years, exercisable at the option of the Company. The Company does not have enough history to include renewal options in its deferred rent calculation.

	Most lease agreements contain one or more of the following: tenant improvement allowances, rent holidays, rent escalation clauses and/or contingent rent provisions. The Company includes scheduled rent escalation clauses for the purpose of recognizing straight-line rent. Certain of these leases require the payment of contingent rentals based on a percentage of gross revenues, as defined, and certain other rent escalation clauses are based on the Consumer Price Index.

INVENTORIES_Tables

INVENTORIES (Tables)	3 Months Ended
INVENTORIES (Tables)	Mar. 31, 2015
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventories at March 31, 2015 and December 31, 2014 consist of the following:

		March 31,		December 31,
		2015		2014
	Produce, meats and other food products	$	100,290	$	118,486
	Liquor and beverages		99,902		130,542
	Redemption toys and others		56,832		63,249
	Total	$	257,024	$	312,277

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
PROPERTY AND EQUIPMENT (Tables)	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, Schedule of Significant Acquisitions and Disposals [Table Text Block]	Property and equipment consisted of the following at March 31, 2015 and December 31, 2014:

		March 31,		December 31,		Estimated useful Lives
		2015		2014
	Audio/Visual	$	6,140,365	$	6,100,488		10
	Computers & Software		1,102,693		1,098,918		3
	Equipment		3,443,340		3,444,015		10-May
	Furniture		1,180,980		1,180,305		10
	Gaming Equipment		5,760,308		5,750,347		5
	Vehicle		121,737		115,850		5
	Leasehold improvements		19,134,317		18,452,353		20
	Property held under capital leases		20,506,577		21,106,578		20-May
			57,390,317		57,248,854
	Less accumulated depreciation		-11,602,648		-10,526,421
			45,787,669		46,722,433
	Less - Idle Equipment		-2,010,083		-2,010,083
	Property and Equipment, net	$	43,777,586	$	44,712,350

NOTES_AND_LOANS_PAYABLES_Table

NOTES AND LOANS PAYABLES (Tables)	3 Months Ended
NOTES AND LOANS PAYABLES (Tables)	Mar. 31, 2015
Notes And Loans Payables Tables
Schedule of Debt [Table Text Block]	The balance of convertible notes at March 31, 2015 and December 31, 2014 is as follows:

		March 31,		December 31,
		2015		2014
	Principal balance	$	16,368,640	$	17,360,340
	Accrued interest		3,977,722		3,579,302
			20,346,362		20,939,642
	Less discounts		-1,274,164		-335,708
			19,072,198		20,603,934

	Other Debt

	Short term advances provided by private, non-institutional third parties with no specific interest or repayment terms. These notes are used for short term working capital needs and are intended to be repaid within one year. The Company is delinquent on certain payments due on these obligations.		239,662		301,162

	Short term advances provided by officer and directors with no specific interest or repayment terms. These notes are used for short term working capital needs and are intended to be repaid within one year. The Company is delinquent on certain payments due on these obligations.		1,631,700		1,880,200

	Secured note used for equipment acquisition and accrues interests at 9% per annum. The Company is delinquent on payments due on these obligations		450,702		518,527

	Secured note used for equipment acquisition and accrues interests at 10.5% per annum. The Company is delinquent on certain payments due on these obligations		3,031,346		3,331,344

	Secured note used for construction and accrues interests at 18% per annum. The Company is delinquent on certain payments due on these obligations		2,884,540		2,804,105

	Total		27,310,148		29,439,272
	Accrued Interest		-3,977,722		-3,579,302
	Total Short Term Notes Payables	$	23,332,246	$	25,859,970

OBLIGATIONS_UNDER_CAPITAL_LEAS1

OBLIGATIONS UNDER CAPITAL LEASES (Tables)	3 Months Ended
OBLIGATIONS UNDER CAPITAL LEASES (Tables)	Mar. 31, 2015
Debt Disclosure [Abstract]
Schedule of Capital Leased Assets [Table Text Block]	Following is a summary of property held under capital leases:	March 31,		December 31,
		2015		2014
	Buildings	$	18,836,180	$	18,836,180
	Equipment		81,218		81,218
			18,917,398		18,917,398
	Less accumulated depreciation		-2,516,107		-2,278,625
		$	16,401,291	$	16,638,773

Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	Minimum future lease payments under the capital lease at March 31, 2015 for each of the next five years and in the aggregate are as follows:

	2015	$	1,800,000
	2016		2,400,000
	2017		2,440,701
	2018		2,440,701
	2019		2,440,701
	Thereafter		33,563,712
	Total	$	45,085,815
	Less accrued interest		-24,036,762
	Present value of net minimum	$	21,049,053

TAX_MATTERS_Tables

TAX MATTERS (Tables)	3 Months Ended
TAX MATTERS (Tables)	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The effective tax rate on the net loss before income taxes differs from the U.S. statutory rate as follows:

		March 31,				December 31,
		2015				2014
	Current Expense - Benefit
	Federal	$	-			$	-
	State		-				-
	Total current expense - (benefit)	$	-			$	-
	Deferred Benefit
	Federal	$	-			$	-
	State		-				-
	Total deferred benefit	$	-			$	-

	U.S. statutory rate		34	%			34	%
	Less valuation allowance		-34	%			-34	%
	Effective tax rate		0	%			0	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The deferred income tax balances at March 31, 2015 and December 31, 2014 are comprised of the following:

		March 31,			December 31,
		2015			2014

	Net operating loss carryforwards	$	25,823,000		$	24,286,000
	Stock based compensation		1,029,000			7,186,000
		$	26,852,000		$	31,472,000
	Less valuation allowance		-26,852,000			-31,472,000
		$	-		$	-

FAIR_VALUE_Tables

FAIR VALUE (Tables)	3 Months Ended
FAIR VALUE (Tables)	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis [Table Text Block]	The Company utilizes the best available information in measuring fair value. The following table summarizes, by level within the fair value hierarchy, the financial assets and liabilities recorded at fair value on a recurring basis as follows:

	March 31, 2015:

		Fair Value Measurements
		Level 1		Level 2		Level 3		Total Fair Value
	Liabilities
	Convertible debentures	$	-	$	19,072,018	$	-	$	19,072,018
	Note payable	$	-	$	8,237,951	$	-	$	8,237,951
	Derivative Liability	$	-	$	1,183,203	$	-	$	1,183,203

	December 31, 2014:

		Fair Value Measurements
		Level 1		Level 2		Level 3		Total Fair Value
	Liabilities
	Convertible debentures	$	-	$	21,982,925	$	-	$	21,982,925
	Note payable	$	-	$	8,316,811	$	-	$	8,316,811
	Derivative Liability	$	-	$	588,420	$	-	$	588,420

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
COMMITMENTS AND CONTINGENCIES (Tables)	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]	Minimum future lease payments under operating leases at March 31, 2015 for the next five years and in the aggregate are as follows:

	2015	$	692,730
	2016		423,550
	2017		650,100
	2018		650,100
	2019		650,100
	Thereafter		975,150
	Total	$	4,041,730

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDER'S EQUITY (Tables)	3 Months Ended
STOCKHOLDER'S EQUITY (Tables)	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Other Share-based Compensation, Activity [Table Text Block]	A summary of outstanding stock warrants is as follows:

		Number of		Weighted
		Shares		Average
				Exercise Price
	Outstanding - December 31, 2013		30,469,468	$	1.12
	Granted		2,777,953	$	1.12
	Exercised		-	$	-
	Cancelled		-	$	-
	Outstanding - December 31, 2014		33,247,421	$	1.12
	Granted		4,365,552	$	1.02
	Exercised		-	$	-
	Cancelled		-	$	-
	Outstanding - March 31, 2015		37,612,973	$	1.12

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	A summary of outstanding stock options is as follows:

		Number		Weighted
		of Shares		Average
				Exercise Price
	Outstanding - December 31, 2013		834,327	$	0.68
	Granted		6,201,626	$	1
	Exercised		-	$	-
	Cancelled		-	$	-
	Outstanding - December 31, 2014		7,035,953	$	0.96
	Granted		50,000	$	0.64
	Exercised			$	-
	Cancelled			$	-
	Outstanding - March 31, 2015		7,085,953	$	0.96

NATURE_OF_BUSINESS_Details_Tex

NATURE OF BUSINESS (Details Textual)	3 Months Ended
NATURE OF BUSINESS (Details Textual)	Mar. 31, 2015	Dec. 31, 2014
Nature Of Operations [Line Items]
Entity Incorporation, Date of Incorporation	22-Aug-06
Preferred stock authorized	20,000,000	20,000,000
Common stock authorized	500,000,000	500,000,000
Kingdom Texas [Member]
Nature Of Operations [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	5,000,000
Latitude 360, Inc., Florida [Member]
Nature Of Operations [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	98.90%
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	114,070,828
Business Acquisition, Equity Interest Acquired, Number of Shares	68,278,434
Business Acquisition Equity Interest Acquired Number Of Shares Outstanding	5,721,900

MANAGEMENTS_PLANS_REGARDING_FU1

MANAGEMENT'S PLANS REGARDING FUTURE OPERATIONS AND LIQUIDITY (Details Textual) (USD $)	0 Months Ended
	7-May-15	Mar. 31, 2015	Dec. 31, 2014	31-May-14
Liquidity [Line Items]
Accumulated deficit		($175,929,956)	($166,812,908)	$166,812,908
Subsequent Event [Member]
Liquidity [Line Items]
Proceeds from Notes Payable	1,374,000
Notes Payable	$18,000,000

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Summary Of Significant Accounting Policies [Line Items]
Deferred Revenue	$162,931		$250,621
Customer Loyalty Program Liability, Noncurrent	69,503
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	54,836,846	49,205,030
Long-term Debt, Gross	20,346,362		20,939,642
Deferred Advertising Costs	52,428	95,725
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost			0
Franchise Territory Fees			5,000,000
Payment Of Franchise Territory Fees Terms			0 years
Due to related parties	460,381		388,990
Initial Franchise Fees	410,960	0
Due From Related Parties, Franchise Fee, Current	410,960		187,215
Master Franchisee [Member]
Summary Of Significant Accounting Policies [Line Items]
Term Of Agreement	20 years
Due to related parties			1,666,667
Employee Stock Option [Member]
Summary Of Significant Accounting Policies [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	6,579,455	834,327
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost	4,420,603	2,400,542
Common Stock [Member]
Summary Of Significant Accounting Policies [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	50,875,082		49,282,859
Common Shares in Connection with Consulting Services [Member]
Summary Of Significant Accounting Policies [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost	20,000	7,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures	20,000	7,763
Common Shares in Connection with Various Employees [Member]
Summary Of Significant Accounting Policies [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost		20,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures		31,052
Common Shares in Connection with Interest Expenses [Member]
Summary Of Significant Accounting Policies [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost	127,541	1,189,865
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures	62,754	1,251,997
Common Shares In Connection with Cancellation of Debt [Member]
Summary Of Significant Accounting Policies [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost	4,273,062
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures	4,158,798
Debt Instrument, Decrease, Forgiveness	4,084,627
Land and Building [Member]
Summary Of Significant Accounting Policies [Line Items]
Lessor Leasing Arrangements, Operating Leases, Term of Contract	15 years
Land and Building [Member] \| Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Land and Building [Member] \| Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	20 years
Supplier Concentration Risk [Member]
Summary Of Significant Accounting Policies [Line Items]
Cash, FDIC Insured Amount	250,000
Concentration Risk, Percentage	20.00%
Warrant [Member]
Summary Of Significant Accounting Policies [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	37,563,808	31,248,628
Convertible Debt Securities [Member]
Summary Of Significant Accounting Policies [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	10,693,583	17,122,075
Long-term Debt, Gross	13,784,563		23,970,905
Warrants One [Member]
Summary Of Significant Accounting Policies [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost		1,149,628
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures		1,313,991
Warrants Two [Member]
Summary Of Significant Accounting Policies [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost		$34,049
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures		38,915

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Inventory [Line Items]
Inventory, Net	$257,024	$312,277
Produce, meats and other food products [Member]
Inventory [Line Items]
Inventory, Net	100,290	118,486
Liquor and beverages [Member]
Inventory [Line Items]
Inventory, Net	99,902	130,542
Redemption toys and other [Member]
Inventory [Line Items]
Inventory, Net	$56,832	$63,249

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	3 Months Ended
PROPERTY AND EQUIPMENT (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$57,390,317	$57,248,854
Less accumulated depreciation	-11,602,648	-10,526,421
Property Plant And Equipment before Idle Equipment Gross	45,787,669	46,722,433
Less - Idle Equipment	-2,010,083	-2,010,083
Property and equipment, net	43,777,586	44,712,350
Audio/Visual [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	6,140,365	6,100,488
Property, Plant and Equipment, Useful Life	10 years
Computers & Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,102,693	1,098,918
Property, Plant and Equipment, Useful Life	3 years
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	3,443,340	3,444,015
Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Furniture [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,180,980	1,180,305
Property, Plant and Equipment, Useful Life	10 years
Gaming Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	5,760,308	5,750,347
Property, Plant and Equipment, Useful Life	5 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	121,737	115,850
Property, Plant and Equipment, Useful Life	5 years
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	19,134,317	18,452,353
Property, Plant and Equipment, Useful Life	20 years
Property held under capital leases [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$20,506,577	$21,106,578
Property held under capital leases [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	20 years
Property held under capital leases [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years

PROPERTY_AND_EQUIPMENT_Details1

PROPERTY AND EQUIPMENT (Details Textual) (USD $)	3 Months Ended
PROPERTY AND EQUIPMENT (Details Textual) (USD $)	Mar. 31, 2015	Mar. 31, 2014
Property, Plant and Equipment [Line Items]
Depreciation, Depletion and Amortization	$1,076,226	$999,913

NOTES_AND_LOANS_PAYABLES_Detai

NOTES AND LOANS PAYABLES (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Short-term Debt [Line Items]
Principal balance	$16,368,640	$17,360,340
Accrued Interest	3,977,722	3,579,302
Debt, Gross	20,346,362	20,939,642
Less discounts	-1,274,164	-335,708
Debt, net	19,072,198	20,603,934
Short Term Bank Loans And Notes Payable Gross	27,310,148	29,439,272
Accrued Interest	-3,977,722	-3,579,302
Total Short Term Notes Payables	23,332,246	25,859,970
Short term advances provided by private, non-institutional third parties [Member]
Short-term Debt [Line Items]
Short Term Bank Loans And Notes Payable Gross	239,662	301,162
Short term advances provided by officer and directors [Member]
Short-term Debt [Line Items]
Short Term Bank Loans And Notes Payable Gross	1,631,700	1,880,200
Secured note used for equipment acquisition and accrues interests at 9 percent per annum [Member]
Short-term Debt [Line Items]
Short Term Bank Loans And Notes Payable Gross	450,702	518,527
Secured note used for equipment acquisition and accrues interests at 10.5 percent per annum [Member]
Short-term Debt [Line Items]
Short Term Bank Loans And Notes Payable Gross	3,031,346	3,331,344
Secured note used for construction and accrues interests at 18 percent per annum [Member]
Short-term Debt [Line Items]
Short Term Bank Loans And Notes Payable Gross	$2,884,540	$2,804,105

NOTES_AND_LOANS_PAYABLES_Detai1

NOTES AND LOANS PAYABLES (Details Textual) (USD $)	1 Months Ended		3 Months Ended		12 Months Ended	0 Months Ended	1 Months Ended	0 Months Ended
NOTES AND LOANS PAYABLES (Details Textual) (USD $)	Oct. 31, 2014	31-May-14	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014	Feb. 06, 2015	Mar. 25, 2015	Feb. 10, 2015	Jun. 25, 2010	Dec. 31, 2012
Debt Instrument [Line Items]
Gain Loss On Modification Of Debt		$1,419,225
Curtailment Payment					50,000
Debt Instrument, Periodic Payment					50,000
Debt Instrument, Periodic Payment, Principal	75,000				1,020,239
Escrow Deposit									775,000
Debt Instrument, Periodic Payment, Interest					455,337
Debt Instrument, Face Amount			16,368,640		17,360,340
Debt Conversion, Converted Instrument, Amount				127,338
Amortization of Debt Discount (Premium)			171,665	968,396
Derivative Liability, Fair Value, Gross Liability					588,420
Extinguishment of Debt, Amount		9,356,572
Interest expense paid			13,005	20,590
Debt Conversion One [Member]
Debt Instrument [Line Items]
Debt Conversion, Converted Instrument, Amount					107,000
Debt Conversion, Converted Instrument, Type					The conversion price for the $107,000 note is equal to 50% of the lowest trading price during the 20 trading days prior to conversion.
Debt Conversion Two [Member]
Debt Instrument [Line Items]
Debt Conversion, Converted Instrument, Amount					102,000
Debt Conversion, Converted Instrument, Type					The conversion price for the $102,000 note is equal to 50% of the lowest trading price during the 25 trading days prior to conversion.
Series A Preferred Stock [Member]
Debt Instrument [Line Items]
Debt Instrument, Convertible, Conversion Price			$1.40
Convertible Promissory Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Convertible, Conversion Price		$0.50
Debt Conversion, Converted Instrument, Amount		67,689
Amortization of Debt Discount (Premium)		71,298			71,483
Convertible Notes Payable		71,298			209,000
Debt Instrument, Fee Amount					17,000
Derivative Liability					59,282
Increase (Decrease) in Derivative Liabilities		9,659,548
Common Stock [Member]
Debt Instrument [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities					7,726,071
Debt Conversion, Converted Instrument, Amount			4,178,798	2,875,590
Common Stock [Member] \| Convertible Promissory Notes [Member]
Debt Instrument [Line Items]
Debt Conversion, Converted Instrument, Shares Issued		3,796,153
Latitude Forty Two Group Llc [Member]
Debt Instrument [Line Items]
Loan Amount In Master Lease Agreement										1,984,000
Debt Instrument, Face Amount					1,218,217
Latitude Three Sixty Indianapolis [Member]
Debt Instrument [Line Items]
Loan Amount In Master Lease Agreement										2,428,590
Debt Instrument, Face Amount					2,113,217
Forbearance Agreement [Member]
Debt Instrument [Line Items]
Debt Instrument, Periodic Payment					500,000
Debt Instrument, Periodic Payment, Principal					75,000
Second Forbearance Agreement [Member]
Debt Instrument [Line Items]
Curtailment Payment					200,000
Debt Instrument, Periodic Payment, Principal					75,000
Escrow Deposit					320,240
Notes issued to private investors [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum			12.00%
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Maximum			15.00%
Notes issued to officers and directors [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum			12.00%
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Maximum			15.00%
Secured note used for equipment acquisition and accrues interests at 9 percent per annum [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			9.00%
Secured note used for equipment acquisition and accrues interests at 10.5 percent per annum [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			10.50%
Secured note used for construction and accrues interests at 18 percent per annum [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			18.00%
Secured note used for vehicle acquisition and accrues interests at 18 percent per annum [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			18.00%
Maximum [Member] \| Convertible Promissory Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Convertible, Conversion Price		$1.88			$0.78
Fair Value Assumptions, Risk Free Interest Rate		0.08%			0.12%
Fair Value Assumptions, Expected Volatility Rate		263.34%			103.49%
Fair Value Assumptions, Exercise Price		$1.40			$1.60
Minimum [Member] \| Convertible Promissory Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Convertible, Conversion Price		$0.02			$0.54
Fair Value Assumptions, Risk Free Interest Rate		0.05%			0.05%
Fair Value Assumptions, Expected Volatility Rate		104.57%			89.78%
Fair Value Assumptions, Exercise Price		$1.39			$1.30
2014 Convertible Debt One [Member]
Debt Instrument [Line Items]
Debt Conversion, Converted Instrument, Amount			4,158,798		18,070,134
Derivative Liability			584,843
Increase (Decrease) in Derivative Liabilities			9,940
2014 Convertible Debt One [Member] \| Common Stock [Member]
Debt Instrument [Line Items]
Debt Conversion, Converted Instrument, Shares Issued			4,158,798		8,152,433
2014 Convertible Debt Two [Member]
Debt Instrument [Line Items]
Debt Conversion, Converted Instrument, Amount					12,139,490
Derivative Liability			1,183,203
2014 Convertible Debt Two [Member] \| Series A Preferred Stock [Member]
Debt Instrument [Line Items]
Debt Conversion, Converted Instrument, Shares Issued					12,140
2014 Convertible Debt Three [Member]
Debt Instrument [Line Items]
Debt Conversion, Converted Instrument, Amount					6,676,142
Debt Conversion Loss			4,273,062		6,164,155
2014 Convertible Debt Three [Member] \| Series A Preferred Stock [Member]
Debt Instrument [Line Items]
Debt Conversion, Converted Instrument, Shares Issued					6,676
2014 Convertible Debt [Member]
Debt Instrument [Line Items]
Convertible Debt			1,262,250		20,398,154
Cash Consideration			1,262,250		16,350,244
Convertible Debt Remaining Portion					4,047,910
Fair Value Of Additional Stock And Warrants Issuance					3,964,467
Debt Instrument, Convertible, Conversion Price					$1.75
Class of Warrant or Right, Exercise Price of Warrants or Rights					$1.75
Debt Instrument, Interest Rate, Stated Percentage			12.00%
Debt Instrument, Maturity Date, Description					Most of the notes bear interest at 12% per annum and have maturities ranging from one month to sixteen months.
Repayments of Convertible Debt			295,702	500,000	313,947	50,000	150,000	110,002
Warrants Issued For Purchase Of Common Stock, Shares					170,442
Warrants Issued For Purchase Of Common Stock, Value					149,129
Fair Value Assumptions, Expected Volatility Rate					200.00%
Fair Value Assumptions, Exercise Price					$1.40
Amortization of Debt Discount (Premium)					4,840,304
Interest expense paid			14,300	18,447
2014 Convertible Debt [Member] \| Common Stock [Member]
Debt Instrument [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities					6,998,120
2014 Convertible Debt [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument, Convertible, Conversion Price			$3		$3
Debt Instrument, Interest Rate, Stated Percentage					18.00%
Fair Value Assumptions, Risk Free Interest Rate					1.66%
2014 Convertible Debt [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Convertible Debt					2,793,797
Debt Instrument, Convertible, Conversion Price			$1.40		$1.40
Debt Instrument, Interest Rate, Stated Percentage					8.00%
Fair Value Assumptions, Risk Free Interest Rate					1.50%
2014 Convertible Debt [Member] \| Minimum [Member] \| 18% Interest Rate [Member]
Debt Instrument [Line Items]
Convertible Debt					178,750
2014 Convertible Debt [Member] \| Minimum [Member] \| 12% Interest Rate [Member]
Debt Instrument [Line Items]
Convertible Debt					11,122,749
2014 Convertible Debt [Member] \| Minimum [Member] \| 10% Interest Rate [Member]
Debt Instrument [Line Items]
Convertible Debt					$6,511,858
2015 Convertible Debt [Member]
Debt Instrument [Line Items]
Debt Instrument, Maturity Date, Description			The notes bear interest from 8% to 12% per annum and have maturities ranging from six months to twenty four months.
2015 Convertible Debt [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument Maturity Term			24 months
Debt Instrument, Interest Rate, Stated Percentage			12.00%
2015 Convertible Debt [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument Maturity Term			6 months
Debt Instrument, Interest Rate, Stated Percentage			8.00%

OBLIGATIONS_UNDER_CAPITAL_LEAS2

OBLIGATIONS UNDER CAPITAL LEASES (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Buildings	$18,836,180	$18,836,180
Equipment	81,218	81,218
Property held under capital leases, gross	18,917,398	18,917,398
Less accumulated depreciation	-2,516,107	-2,278,625
Property held under capital leases, net	$16,401,291	$16,638,773

OBLIGATIONS_UNDER_CAPITAL_LEAS3

OBLIGATIONS UNDER CAPITAL LEASES (Details 1) (USD $)	Mar. 31, 2015
Debt Instrument [Line Items]
2015	$1,800,000
2016	2,400,000
2017	2,440,701
2018	2,440,701
2019	2,440,701
Thereafter	33,563,712
Total	45,085,815
Less accrued interest	-24,036,762
Present value of net minimum	$21,049,053

OBLIGATIONS_UNDER_CAPITAL_LEAS4

OBLIGATIONS UNDER CAPITAL LEASES (Details Textual) (USD $)	3 Months Ended		12 Months Ended
OBLIGATIONS UNDER CAPITAL LEASES (Details Textual) (USD $)	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014	Dec. 31, 2012
Debt Instrument [Line Items]
Sale Leaseback Transaction, Net Proceeds, Investing Activities				$21,000,000
Sale Leaseback Transaction, Lease Terms				20 years
Operating Leases, Rent Expense	362,626	498,143	200,000
Gains (Losses) on Extinguishment of Debt			3,067,566
Assets Held under Capital Leases [Member]
Debt Instrument [Line Items]
Depreciation	237,482	237,483
To Purchase of Two Buildings [Member]
Debt Instrument [Line Items]
Sale Leaseback Transaction, Net Proceeds, Investing Activities				9,200,035
To pay commissions, legal fees, and other costs [Member]
Debt Instrument [Line Items]
Sale Leaseback Transaction, Net Proceeds, Investing Activities				811,398
Construction of Two Venues [Member]
Debt Instrument [Line Items]
Sale Leaseback Transaction, Net Proceeds, Investing Activities				7,250,000
To Pay Vendors [Member]
Debt Instrument [Line Items]
Sale Leaseback Transaction, Net Proceeds, Investing Activities				1,525,716
Used as Working Capital [Member]
Debt Instrument [Line Items]
Sale Leaseback Transaction, Net Proceeds, Investing Activities				$2,212,851

TAX_MATTERS_Details

TAX MATTERS (Details) (USD $)	3 Months Ended	12 Months Ended
TAX MATTERS (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current expense - Benefit
Federal	$0	$0
State	0	0
Total current expense (benefit)	0	0
Deferred Benefit
Federal	0	0
State	0	0
Total deferred benefit	$0	$0
U.S. statutory rate	34.00%	34.00%
Less valuation allowance	-34.00%	-34.00%
Effective tax rate	0.00%	0.00%

TAX_MATTERS_Details_1

TAX MATTERS (Details 1) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Deferred Tax Assets [Line Items]
Net operating loss carryforwards	$25,823,000	$24,286,000
Stock based compensation	1,029,000	7,186,000
Deferred Tax Assets, Gross	26,852,000	31,472,000
Less valuation allowance	-26,852,000	-31,472,000
Deferred Tax Assets, Net of Valuation Allowance	$0	$0

TAX_MATTERS_Details_Textual

TAX MATTERS (Details Textual) (USD $)	3 Months Ended	12 Months Ended
TAX MATTERS (Details Textual) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Schedule Of Income Tax Disclosure [Line Items]
Operating Loss Carryforwards	$68,000,000
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$4,820,000	$10,744,000

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Textual) (USD $)	3 Months Ended
RELATED PARTY TRANSACTIONS (Details Textual) (USD $)	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Related Party Transaction [Line Items]
Professional fees	$868,728	$470,210
Due to related parties	460,381		388,990
Brownstone member [Member]
Related Party Transaction [Line Items]
Professional fees	114,789	701,875
Chairman and CEO member [Member]
Related Party Transaction [Line Items]
Due to related parties	6,265,300		6,257,300
360 Builders, LLC
Related Party Transaction [Line Items]
Due to related parties	52,733		25,960
Repayments of Related Party Debt	56,267
Related Party Transaction, Amounts of Transaction	$83,039

FAIR_VALUE_Details

FAIR VALUE (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Liabilities
Convertible debentures	$19,072,018	$21,982,925
Note payable	8,237,951	8,316,811
Derivative Liability	1,183,203	588,420
Fair Value, Inputs, Level 1 [Member]
Liabilities
Convertible debentures	0	0
Note payable	0	0
Derivative Liability	0	0
Fair Value, Inputs, Level 2 [Member]
Liabilities
Convertible debentures	19,072,018	21,982,925
Note payable	8,237,951	8,316,811
Derivative Liability	1,183,203	588,420
Fair Value, Inputs, Level 3 [Member]
Liabilities
Convertible debentures	0	0
Note payable	0	0
Derivative Liability	$0	$0

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
2015	$692,730
2016	423,550
2017	650,100
2018	650,100
2019	650,100
Thereafter	975,150
Total	$4,041,730

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Textual) (USD $)	1 Months Ended	3 Months Ended		6 Months Ended	12 Months Ended	1 Months Ended	0 Months Ended
COMMITMENTS AND CONTINGENCIES (Details Textual) (USD $)	Mar. 18, 2014	Mar. 31, 2015	Mar. 31, 2014	Jun. 25, 2010	Dec. 31, 2014	Oct. 17, 2014	Oct. 10, 2014	Dec. 31, 2010
Commitments and Contingencies [Line Items]
Lessee Leasing Arrangements, Operating Leases, Term of Contract		10 years
Operating Leases, Rent Expense		$362,626	$498,143		$200,000
Payment Of Nonrefundable Deposit Under Operating Lease Agreement	200,000
Loss Contingency, Damages Sought, Value				155,000
Escrow Deposit				775,000
Debt Instrument, Face Amount		16,368,640			17,360,340
Settled Litigation [Member]
Commitments and Contingencies [Line Items]
Stock Issued During Period, Shares, New Issues						3,344,988
Debt Instrument, Face Amount				879,807
Brownstone Group, LLC [Member]
Commitments and Contingencies [Line Items]
Debt Instrument, Face Amount								879,807
Craig Phillips [Member]
Commitments and Contingencies [Line Items]
Severance Costs							150,000
Stock Issued During Period, Shares, New Issues							2,412,574
Minimum [Member]
Commitments and Contingencies [Line Items]
Purchase Price Of Property, Plant and Equipment		7,300,000
Maximum [Member]
Commitments and Contingencies [Line Items]
Purchase Price Of Property, Plant and Equipment		$8,300,000

STOCKHOLDERS_EQUITY_Details

STOCKHOLDER'S EQUITY (Details) (Warrant [Member], USD $)	3 Months Ended	12 Months Ended
STOCKHOLDER'S EQUITY (Details) (Warrant [Member], USD $)	Mar. 31, 2015	Dec. 31, 2014
Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Outstanding at Beginning Balance (in shares)	33,247,421	30,469,468
Number of Shares, Granted (in shares)	4,365,552	2,777,953
Number of Shares, Exercised (in shares)	0	0
Number of Shares, Cancelled (in shares)	0	0
Number of Shares, Outstanding at Ending Balance (in shares)	37,612,973	33,247,421
Weighted Average Exercise Price, Outstanding at Beginning Balance (in dollars per share)	$1.12	$1.12
Weighted Average Exercise Price, Granted (in dollars per share)	$1.02	$1.12
Weighted Average Exercise Price, Exercised (in dollars per share)	$0	$0
Weighted Average Exercise Price, Cancelled (in dollars per share)	$0	$0
Weighted Average Exercise Price, Outstanding at Ending Balance (in dollars per share)	$1.12	$1.12

STOCKHOLDERS_EQUITY_Details_1

STOCKHOLDER'S EQUITY (Details 1) (Employee Stock Option [Member], USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Outstanding at Beginning Balance (in shares)	7,035,953	834,327
Number of Shares, Granted (in shares)	50,000	6,201,626
Number of Shares, Exercised (in shares)		0
Number of Shares, Cancelled (in shares)		0
Number of Shares, Outstanding at Ending Balance (in shares)	7,085,953	7,035,953
Weighted Average Exercise Price, Outstanding at Beginning Balance (in dollars per share)	$0.96	$0.68
Weighted Average Exercise Price, Granted (in dollars per share)	$0.64	$1
Weighted Average Exercise Price, Exercised (in dollars per share)	$0	$0
Weighted Average Exercise Price, Cancelled (in dollars per share)	$0	$0
Weighted Average Exercise Price, Outstanding at Ending Balance (in dollars per share)	$0.96	$0.96

STOCKHOLDERS_EQUITY_Details_Te

STOCKHOLDER'S EQUITY (Details Textual) (USD $)	3 Months Ended		12 Months Ended
STOCKHOLDER'S EQUITY (Details Textual) (USD $)	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014	Dec. 31, 2012
Class of Stock [Line Items]
Preferred stock authorized	20,000,000		20,000,000
Common stock authorized	500,000,000		500,000,000
Common stock par value	$0.00		$0.00
Stock Issued During Period, Value, Issued for Services		$7,000	$516,850
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures			919,312
Loss on modification of indebtedness	4,273,062	0
Number Of Warrants Issued	4,365,552		1,498,444
Warrants Issued During Period Value	3,815,184		1,311,014
Common Stock, Capital Shares Reserved for Future Issuance				5,000,000
Stock Issued During Period, Value, Conversion of Convertible Securities 4	8,559,401		36,885,766
Stock Issued During Period Value Conversion Of Convertible Securities1	0		560,315
Stock Issued During Period Value Conversion Of Convertible Securities3	20,000		182,850
Debt Conversion, Converted Instrument, Amount		127,338
Stock Issued During Period Value Conversion Of Convertible Securities2	0		173,164
Warrants Issued For Cash Consideration, Shares			1,313,991
Warrants Issued For Cash Consideration, Value			1,149,628
Warrants Issued For Consulting Services, Shares			38,915
Warrants Issued For Consulting Services, Value			34,045
Debt Conversion, Converted Instrument, Warrants or Options Issued		145,538
2015 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Share Price	$1.14
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	2.04%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	98.29%
2015 Equity Incentive Plan [Member] \| Employee Stock Option [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share Based Payment Award, Options, Grants in Period, Grant Date, Fair Value	51,230
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	50,000
2014 Issuances [Member]
Class of Stock [Line Items]
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures		20,000
Stock Issued During Period, Shares, Share-based Compensation, Gross		31.052
Debt Conversion, Converted Instrument, Amount			6,056,128
Convertible Debt [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Warrants or Options Issued	137,500
Convertible Debt 1 [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Warrants or Options Issued	4,221,552
Convertible Debt 2 [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Warrants or Options Issued	6,500
Warrant [Member]
Class of Stock [Line Items]
Fair Value Assumptions, Expected Volatility Rate			200.00%
Share Price	$1		$1.40
Debt Conversion, Converted Instrument, Amount	135,492
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	4,365,552		2,777,953
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$1.02		$1.12
Warrant [Member] \| Minimum [Member]
Class of Stock [Line Items]
Fair Value Assumptions, Risk Free Interest Rate	1.61%		1.46%
Fair Value Assumptions, Expected Volatility Rate	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	91.31%
Warrant [Member] \| Maximum [Member]
Class of Stock [Line Items]
Fair Value Assumptions, Risk Free Interest Rate	1.17%		1.76%
Fair Value Assumptions, Expected Volatility Rate	93.82%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	93.82%
Common Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period, Value, Issued for Services			515
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures			0
Stock Issued During Period, Shares, Conversion of Convertible Securities 4	4,221,552		8,152,433
Stock Issued During Period, Value, Conversion of Convertible Securities 4	4,222		8,152
Stock Issued During Period Shares Conversion Of Convertible Securities1			621,399
Stock Issued During Period Value Conversion Of Convertible Securities1			621
Stock Issued During Period Shares Conversion Of Convertible Securities3	20,000		49,684
Stock Issued During Period Value Conversion Of Convertible Securities3	20		50
Stock Issued During Period, Shares, New Issues			186,315
Debt Conversion, Converted Instrument, Amount	4,178,798	2,875,590
Stock Issued During Period Value Conversion Of Convertible Securities2			82
Common Stock [Member] \| 2014 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Common Stock [Member] \| 2015 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	50,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$1
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			10 years
Common Stock [Member] \| 2014 Issuances [Member]
Class of Stock [Line Items]
Stock Issued During Period Shares Conversion Of Convertible Securities1		3,512,616
Stock Issued During Period Shares Conversion Of Convertible Securities3		127,315
Debt Conversion, Converted Instrument, Amount		94,800
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures		20,000
Common Stock [Member] \| 2015 Issuances [Member]
Class of Stock [Line Items]
Stock Issued During Period Shares Conversion Of Convertible Securities3	20,000
Debt Conversion, Converted Instrument, Amount	20,000
Common Stock [Member] \| Convertible Debt [Member]
Class of Stock [Line Items]
Stock Issued During Period Value Conversion Of Convertible Securities1		560,315
Common Stock [Member] \| Accrued Liabilities [Member]
Class of Stock [Line Items]
Stock Issued During Period Value Conversion Of Convertible Securities2	4,158,798
Preferred Stock [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Amount	0	2,459,982
Warrant 1 [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Amount	3,673,345
Warrant 2 [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Amount	6,346
Consulting Services [Member] \| Common Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period Value Issued For Services1		7,763
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Dividend Rate, Percentage	10.00%
Preferred stock authorized	25,000		25,000
Preferred stock par value	$1,000		$1,000
Debt Instrument, Convertible, Conversion Price	$1.40
Stock Issued During Period, Value, Issued for Services			0
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures			0
Stock Issued During Period, Shares, Conversion of Convertible Securities 4			12,140
Stock Issued During Period, Value, Conversion of Convertible Securities 4			12,139,490
Stock Issued During Period Value Conversion Of Convertible Securities1			0
Stock Issued During Period Shares Conversion Of Convertible Securities3			69
Stock Issued During Period Value Conversion Of Convertible Securities3			69,000
Stock Issued During Period Value Conversion Of Convertible Securities2			0
Series A Preferred Stock [Member] \| 2014 Issuances [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued			2,460
Stock Issued During Period, Shares, Conversion of Convertible Securities 4			2,341
Stock Issued During Period, Value, Conversion of Convertible Securities 4			2,343,366
Stock Issued During Period Shares Conversion Of Convertible Securities3			119
Series AA Preferred stock [Member]
Class of Stock [Line Items]
Preferred stock authorized	25,000		25,000
Preferred stock par value	$1,000		$1,000
Stock Issued During Period, Value, Issued for Services			0
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures			0
Stock Issued During Period, Shares, Conversion of Convertible Securities 4			6,676
Stock Issued During Period, Value, Conversion of Convertible Securities 4			6,676,142
Stock Issued During Period Value Conversion Of Convertible Securities1			0
Stock Issued During Period Shares Conversion Of Convertible Securities3			69
Stock Issued During Period Value Conversion Of Convertible Securities3			69,050
Stock Issued During Period Value Conversion Of Convertible Securities2			$0
Convertible Common Stock [Member] \| 2014 Issuances [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues		4,300,145
Convertible Common Stock [Member] \| 2015 Issuances [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues	4,241,552

DISCONTINUED_OPERATION_Details

DISCONTINUED OPERATION (Details Textual) (USD $)	Feb. 07, 2014
In Millions, unless otherwise specified	Feb. 07, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Assets of Business Transferred under Contractual Arrangement	$1.20

SUBSEQUENT_EVENTS_Details_Text

SUBSEQUENT EVENTS (Details Textual) (USD $)	3 Months Ended	12 Months Ended	0 Months Ended
SUBSEQUENT EVENTS (Details Textual) (USD $)	Mar. 31, 2014	Dec. 31, 2014	7-May-15
Subsequent Event [Line Items]
Debt Conversion, Converted Instrument, Amount	$127,338
Gains (Losses) on Extinguishment of Debt		3,067,566
Subsequent Event [Member]
Subsequent Event [Line Items]
Proceeds from Notes Payable			1,374,000
Notes Payable			18,000,000
Subsequent Event [Member] \| Cancellation of Debt [Member]
Subsequent Event [Line Items]
Debt Conversion, Original Debt, Amount			90,000
Debt Conversion, Converted Instrument, Shares Issued			90,000
Subsequent Event [Member] \| Convertible Notes Payable [Member]
Subsequent Event [Line Items]
Debt Conversion, Original Debt, Amount			15,000
Debt Conversion, Converted Instrument, Shares Issued			37,500
Debt Conversion, Converted Instrument, Amount			43,125
Gains (Losses) on Extinguishment of Debt			$28,125