Copsync (COYN) 10-Q 16 Nov 15 2015 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 12, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	COPsync, Inc.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		4,211,151
Amendment Flag	false
Entity Central Index Key	1,383,154
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Sep. 30, 2015	Dec. 31, 2014
CURRENT ASSETS
Cash and cash equivalents	$ 246,346	$ 587,459
Accounts receivable, net	384,862	223,622
Inventories	451,252	246,077
Prepaid expenses and other current assets	247,005	270,148
Deferred loan costs	0	50,000
Total Current Assets	1,329,465	1,377,306
PROPERTY AND EQUIPMENT
Property and equipment	309,958	328,665
Less: Accumulated Depreciation	(180,459)	(152,789)
Net Property and Equipment	129,499	175,876
TOTAL ASSETS	1,458,964	1,553,182
CURRENT LIABILITIES
Accounts payable and accrued expenses	2,233,538	1,526,612
Deferred revenues	2,340,017	2,526,990
Obligation under capital lease, current portion	8,163	7,632
Convertible notes payable, current portion	153,646	9,608
Three Year, 50% notes payable, net of $0 discount, current portion	182,250	121,500
Notes payable, current portion	542,821	669,789
Total Current Liabilities	5,460,435	4,862,131
LONG-TERM LIABILITIES
Deferred revenues	726,959	1,142,437
Obligation under capital lease	21,276	27,466
Convertible notes payable	51,215	389,178
Private placement convertible notes	958,771	0
Three Year, 50% notes payable, net of $113,873 discount, non-current portion	250,627	291,118
Notes payable, non-current portion	234,721	56,639
Total Long-Term Liabilities	2,243,569	1,906,838
Total Liabilities	$ 7,704,004	$ 6,768,969
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' DEFICIT
Common stock, par value $0.0001 per share, 500,000,000 shares authorized; 4,105,568 and 4,037,049 issued and outstanding, respectively	$ 411	$ 404
Common stock to be issued, 67,589 and 6,000 shares, respectively	595,981	42,000
Additional paid-in-capital	19,635,809	17,650,034
Accumulated deficit	(26,477,288)	(22,908,272)
Total Stockholders' Deficit	(6,245,040)	(5,215,787)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	1,458,964	1,553,182
Series A Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, value issued	10	10
Series B Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, value issued	$ 37	$ 37

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parentheticals) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	4,105,568	4,037,049
Common stock, shares outstanding	4,105,568	4,037,049
Common stock to be issued	67,589	6,000
Other Current Liabilities [Member]
Notes payable	50.00%	50.00%
Notes payable, year	3 years	3 years
Other Noncurrent Liabilities [Member]
Notes payable	50.00%	50.00%
Notes payable, year	3 years	3 years
Notes payable, discount (in Dollars)	$ 113,873
Series A Preferred Stock [Member]
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	100,000	100,000
Preferred stock, shares outstanding	100,000	100,000
Series B Preferred Stock [Member]
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	375,000	375,000
Preferred stock, shares issued	375,000	375,000
Preferred stock, shares outstanding	375,000	375,000

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
REVENUES
Hardware, installation and other revenues	$ 532,969	$ 600,843	$ 1,541,255	$ 2,440,690
Software license/subscription revenues	730,577	701,424	2,139,768	1,928,988
Total Revenues	1,263,546	1,302,267	3,681,023	4,369,678
COST OF REVENUES
Hardware and other costs	422,940	411,486	1,242,985	1,908,754
Software license/subscriptions	302,300	243,482	927,486	772,541
Total Cost of Revenues	725,240	654,968	2,170,471	2,681,295
GROSS PROFIT	538,306	647,299	1,510,552	1,688,383
OPERATING EXPENSES
Research and development	316,116	499,934	1,261,283	1,394,705
Sales and marketing	563,213	398,607	1,378,402	1,047,608
General and administrative	577,143	366,343	1,595,760	1,160,417
Total Operating Expenses	1,456,472	1,264,884	4,235,445	3,602,730
LOSS FROM OPERATIONS	(918,166)	(617,585)	(2,724,893)	(1,914,347)
OTHER INCOME (EXPENSE)
Interest income	(9,700)	0	(9,700)	0
Interest expense	16,657	(48,323)	(222,253)	(103,854)
Beneficial conversion expense	(598,255)	0	(598,254)	0
Total Other Income (Expense)	(591,298)	(48,323)	(830,207)	(103,854)
NET LOSS BEFORE INCOME TAXES	(1,509,464)	(665,908)	(3,555,100)	(2,018,201)
INCOME TAXES	0	0	0	0
NET LOSS	(1,509,464)	(665,908)	(3,555,100)	(2,018,201)
Series B preferred stock dividend	(8,091)	0	(26,034)	(27,020)
Accretion of beneficial conversion feature on preferred shares dividends issued in kind	(18,375)	(26,466)	(52,500)	(51,514)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (1,535,930)	$ (692,374)	$ (3,633,634)	$ (2,096,735)
LOSS PER COMMON SHARE - BASIC & DILUTED (in Dollars per share)	$ (0.38)	$ (0.19)	$ (0.89)	$ (0.59)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC & DILUTED (in Shares)	4,061,464	3,571,827	4,053,557	3,545,332

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (3,555,100)	$ (2,018,201)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	39,919	361,448
Amortization of beneficial conversion costs	598,254	0
Amortization of note discount	2,666	0
Employee stock compensation	145,591	114,651
Non-employee warrant compensation	0	34,904
Discount on three year, 50% notes payable	51,009	0
Amortization of restricted stock grants	0	21,115
Capital contributed/co-founders' forfeiture of contractual compensation	59,250	59,250
Valuation of warrants	107,599	0
Debt issuance costs	(10,000)	0
Change in allowance for bad debts	(159,000)	0
Loss/(Gain) on asset disposals	1,780	(2,163)
Change in operating assets and liabilities:
Accounts receivable	511	(134,712)
Inventories	(205,175)	73,919
Prepaid expenses and other current assets	56,462	70,905
Deferred loan costs	50,000	(50,000)
Deferred revenues	(602,451)	(547,614)
Accounts payable and accrued expenses	834,448	(304,183)
Net Cash Used in Operating Activities	(2,584,237)	(2,320,681)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from asset disposals	4,000	2,500
Purchases of property and equipment	(13,328)	(16,640)
Net Cash Used in Investing Activities	(9,328)	(14,140)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from notes payable	607,001	760,000
Proceeds from common stock to be issued, net	2,544	0
Payments on notes payable	(563,118)	(123,619)
Proceeds from three-year, 50% notes payable	0	405,000
Payments on three-year, 50% notes payable	(30,750)	0
Proceeds from convertible notes	2,123,068	0
Proceeds from the issuance of stock for warrant exercises	119,366	24,000
Payments on capitalized lease obligation	(5,659)	0
Proceeds from stock deposit for common stock to be issued	0	245,500
Proceeds from issuance of common stock for cash	0	1,760,310
Net Cash Provided by Financing Activities	2,252,452	3,071,191
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS	(341,113)	736,370
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	587,459	414,051
CASH AND CASH EQUIVALENTS, END OF YEAR	246,346	1,150,421
SUPPLEMENTAL DISCLOSURES:
Cash paid for interest	188,311	36,901
Cash paid for income tax	8,298	7,602
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Partial financing associated with the purchase of two fleet vehicles	0	49,503
Insurance proceeds applied to outstanding bank loan	11,254	15,854
Financing of prepaid insurance policy	43,045	27,964
Series B Preferred stock dividends	26,034	27,020
Accretion of beneficial conversion feature on preferred shares dividends issued in kind	52,500	51,514
Reclassification of contractual prepayment from deferred revenue to notes payable	33,333	0
Non-cash issuance of 2,000 and 1,200 shares of common stock to third party for services performed and to be performed	17,000	60,000
Conversion shares of common stock	689,455
Convertible Notes and Accrued Interest [Member]
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Conversion shares of common stock	358,415	120,364
Conversion of Convertible Notes #1 [Member]
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Conversion shares of common stock	0	65,000
Conversion of Accounts Payable #1 [Member]
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Conversion shares of common stock	109,490	0
Conversion of Notes Payable [Member]
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Conversion shares of common stock	7,500	0
Conversion of Accounts Payable #2 [Member]
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Conversion shares of common stock	4,265	0
Conversion of Convertible Notes Payable #3 [Member]
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Conversion shares of common stock	331,040	0
Stock Issued for Prior Warrant Exercises [Member]
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Issuance of common stock for prior year exercises	32,000	0
Stock Issued for Prior Subscriptions [Member]
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Issuance of common stock for prior year exercises	$ 20,000	$ 0

Condensed Statements of Cash F6

Condensed Statements of Cash Flows (Unaudited) (Parentheticals) - shares	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Non-cash issuance of shares of common stock to third party for services performed and to be performed	2,000	1,200
Convertible Notes and Accrued Interest [Member]
Conversion into shares of common stock	36,690	24,097
Conversion of Convertible Notes #1 [Member]
Conversion into shares of common stock		9,000
Conversion of Accounts Payable #1 [Member]
Conversion into shares of common stock	14,333
Conversion of Notes Payable [Member]
Conversion into shares of common stock	750
Conversion of Accounts Payable #2 [Member]
Conversion into shares of common stock	569
Conversion of Convertible Notes Payable #3 [Member]
Conversion into shares of common stock	32,210

NOTE 1 - BASIS OF FINANCIAL STA

NOTE 1 - BASIS OF FINANCIAL STATEMENT PRESENTATION	9 Months Ended
	Sep. 30, 2015
Disclosure Text Block [Abstract]
Basis of Accounting [Text Block]	NOTE 1 – BASIS OF FINANCIAL STATEMENT PRESENTATION These interim condensed financial statements of COPsync, Inc. (the "Company") are unaudited, but reflect, in the opinion of management, all normal recurring adjustments necessary to fairly present the financial position of the Company as of September 30, 2015, and its results of operations and cash flows for the three-month and nine-month periods ended September 30, 2015. Certain information and footnote disclosures normally included in the audited financial statements have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission. Because all the disclosures required by accounting principles generally accepted in the United States are not included, these interim condensed financial statements should be read in conjunction with the audited financial statements and notes thereto in the Company’s Annual Report on Form 10-K as of and for the year ended December 31, 2014. The results for the three-month and nine-month periods ended September 30, 2015 are not necessarily indicative of the results to be expected for the entire fiscal year ending December 31, 2015, or any other period. The year-end condensed balance sheet data as of December 31, 2014, was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States. All share amounts have been adjusted to reflect the Company’s 1-for-50 reverse stock split that occurred on October 14, 2015 (see Note 12).

NOTE 2 - NATURE OF ORGANIZATION

NOTE 2 - NATURE OF ORGANIZATION AND LIQUIDITY AND MANAGEMENT PLANS	9 Months Ended
	Sep. 30, 2015
Disclosure Text Block [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 2 – NATURE OF ORGANIZATION AND LIQUIDITY AND MANAGEMENT PLANS The Company operates what it believes to be the only real-time, law enforcement mobile data information system in the United States. The Company refers to this real-time, in-car information sharing, communication and data interoperability network as the “COPsync Network.” The COPsync Network, delivered via software as a service, is designed for the purpose of: · Connecting state and local law enforcement officers, regardless of agency jurisdiction, to a common communications system, enabling them to share mission critical, actionable information and communicate in real-time between and among themselves, as if they were one law enforcement agency; · Allowing officers to query, in real time, various local, state and federal law enforcement databases, including (i) the FBI Criminal Justice Information Service (CJIS) database, (ii) the law enforcement telecommunications system databases for the States of Texas, Mississippi and Massachusetts, (iii) s · Allowing dispatchers and officers to send, in real-time, BOLO (be on the lookout) and other alerts of kidnappings, robberies, car thefts, police pursuits, and other crimes in progress to all officers connected to the COPsync Network, regardless of agency jurisdiction; · Allowing officers to write tickets, offense reports, crash reports and other reports and electronically and seamlessly send, in real-time or near real-time, the information in those reports to the COPsync Network database and local court and agency databases; and · Informing officers of certain outstanding misdemeanor warrants at the point of a traffic stop and allowing the officers to The Company also offers the COPsync911 threat alert service for use in schools, hospitals, day care facilities, government office buildings, energy infrastructure and other facilities with a high level of concern about security. When used in schools, the COPsync911 service enables school personnel to instantly and silently send emergency alerts directly to the closest law enforcement officers in their patrol vehicles, and to the local 911 dispatch center, with the mere click of an icon, from any computer within the facility and from any cell phones and other mobile devices associated with the facility. The alert is also sent to the cell phones of all law enforcement officers in the area and to all teachers, administrators, and other staff at the school, alerting them of imminent danger. Once the alert is sent, a “crisis communication portal” is established among the person(s) sending the alert, the responding patrol vehicles and the local law enforcement 911 dispatch center. This allows the person(s) initiating the alert to silently communicate with responding officers and the 911 dispatch center about the nature of the threat, whether it is an active gunman, fire, suspicious person or other emergency. The crisis communication portal also provides a link to a diagram of the school or other facility and a map to its location. The Company also augments its other services with its proprietary law enforcement in-car video system, named VidTac. Liquidity and Management Plans At September 30, 2015, the Company had cash and cash equivalents of $246,346, a working capital deficit of $4,130,970 and an accumulated deficit of $26,477,288. The following factors are helping the 2) On November 13, 2015, the Company’s stock and warrants commenced trading on the NASDAQ Stock Market under the symbols COYN and COYNW, respectively. The Company also announced the pricing of an underwritten public offering of 3,028,572 shares of common stock, and warrants to purchase up to an aggregate of 3,028,572 shares of common stock, at an offering price of $3.49 per share and $0.01 per warrant. The warrants have a per share exercise price of $3.125, are exercisable immediately, and expire five years from the date of issuance. The gross proceeds to COPsync from this offering are approximately $10.6 million before deducting the underwriting discount and other estimated offering expenses. The Company has granted the underwriters a 45-day option to purchase up to an aggregate of 454,286 additional shares of common stock and/or up to 454,286 additional warrants to cover over-allotments, if any. The offering is expected to close on or about November 18, 2015, subject to customary closing conditions (see Note 19). 3) During the third quarter of 2015, an aggregate principal amount of $689,455 of convertible debt was converted into 70,289 shares of company common stock shares. Additionally, an aggregate of $109,490 of vendor payables was converted into 14,334 shares of company common stock. 4) The Company continues to employ “just in time” principles in its procurement processes for third party hardware, meaning that it attempts to schedule delivery to the customer of the third party hardware that the Company sells immediately after it receives the hardware. The Company also continues its attempts to collect customer prepayments for the third party hardware it sells at or about the time it orders the hardware, which has helped the Company manage its working capital needs. The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has accumulated significant losses, which is common for companies at this stage of the Company’s maturity,

NOTE 3 - SUMMARY OF SIGNIFICANT

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICES	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICES a. Basis of Presentation The accompanying condensed financial statements include the accounts of the Company are prepared in accordance with accounting principles generally accepted in the United States and are prepared on the accrual method of accounting. There have been no significant changes to the summary of significant accounting policies disclosed in Note 2 to the financial statements as of December 31, 2014 included in the Form 10-K filed on March 31, 2015. b. Reclassifications Certain prior year items have been reclassified to conform to the current year presentation. These reclassifications had no impact on the Company’s financial statements.

NOTE 4 - RECENT ACCOUNTING STAN

NOTE 4 - RECENT ACCOUNTING STANDARDS AND PRONOUNCEMENTS	9 Months Ended
	Sep. 30, 2015
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	NOTE 4 – RECENT ACCOUNTING STANDARDS AND PRONOUNCEMENTS A variety of proposed or otherwise potential accounting standards are currently under study by standard setting organizations and various regulatory agencies. Due to the tentative and preliminary nature of those proposed standards, management has not determined whether implementation of such proposed standards would be material to its consolidated financial statements. In January 2015, the FASB issued ASU 2015-01, Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items In February 2015, the FASB issued ASU 2015-02, Amendments to Consolidation Analysis In April 2015, the FASB issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs

NOTE 5 - ACCOUNTS RECEIVABLE

NOTE 5 - ACCOUNTS RECEIVABLE	9 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	NOTE 5 – ACCOUNTS RECEIVABLE The Company's accounts receivable, net, at September 30, 2015 and December 31, 2014, respectively, consisted of the following: Category September 30, 2015 December 31, 2014 Trade receivables $ 1,751,426 $ 1,101,279 Other receivables 22,559 53,227 Elimination of unpaid deferred revenue (1,333,734 ) (716,495 ) Allowance for doubtful accounts (55,389 ) (214,389 ) Accounts Receivable, net $ 384,862 $ 223,622 To date, accounts receivable have been derived principally from revenue earned from end users, which are local and state governmental agencies. The Company performs periodic credit evaluations of its customers, and does not require collateral. The elimination of the unpaid deferred revenue for the respective periods represents those invoices issued for products and/or services not yet paid by the customer or services completed by the Company. The elimination is made to prevent the “gross-up” effect on the Company’s Balance Sheet between accounts receivable and deferred revenues The Company’s allowance for doubtful accounts is based upon a review of outstanding receivables. Delinquent receivables are written off based on individual credit evaluation and specific circumstances of the customer. The Company is no longer in discussions with the City of Pharr regarding converting the advance to an economic development grant. Accordingly, during the third quarter of 2015, the total allowance for doubtful accounts value was lowered by $159,000 specific to a $198,246 trade receivable involving the City of Pharr after management determined having the specific allowance was no longer necessary. The Company’s intentions are to apply the $198,246 trade receivable for the City of Pharr against the $475,000 advance previously provided the Company by the City of Pharr and reported in accounts payable and accrued expenses in the Company’s balance sheet at September 30, 2015.

NOTE 6 - INVENTORY

NOTE 6 - INVENTORY	9 Months Ended
	Sep. 30, 2015
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	NOTE 6 – INVENTORY Inventory consisted entirely of finished goods and totaled $451,252 and $246,077 at September 30, 2015, and December 31, 2014, respectively. The approximate $205,175 increase in inventory in the first nine months of 2015 is due principally to an increase in the Company’s VidTac finished goods inventory. Total inventory at September 30, 2015 and December 31, 2014 included hardware consisting of computer laptops, printers and ancillary parts, such as electronic components, connectors, adapters and cables, as well as the Company’s propriety VidTac product and its related components. Generally, the Company procures hardware as a result of receiving a customer order. The hardware is procured, delivered to the Company, prepared for installation and then transported by the Company to the customer site for installation. The Company does not procure any third-party hardware for speculative selling. Further, the various components of hardware are all considered finished goods because the individual items may be, and are, sold in a package, or on an individual basis, normally at the same pricing structure. The Company has contracted with a single manufacturer to produce the Company’s proprietary VidTac product. The contract agreement calls for the Company to periodically place a demand purchase order for a fixed number of units to be manufactured and delivered as finished goods. The Company’s purchase orders are non-cancellable; however, there are some relief provisions: (1) the Company may change the original requested delivery dates if the Company gives sufficient advance notice to the contract manufacturer; and (2) should the Company elect to cancel a purchase order in total or in part, it would be financially responsible for any materials that could not be returned by the contract manufacturer to its source suppliers. When the VidTac product is recorded into finished goods, it consists of a kit with four basic components. The Company records the product as a single unit of inventory. Should a single component fail or need to be replaced, the Company will take a kit and then inventory the components, still considered finished goods. Should a component need to be repaired, it is returned to the contract manufacturer for analysis and repair. The repaired component is then shipped to the Company and inventoried as finished goods. In December 2014, the Company placed a demand purchase order for $433,000 with the contract manufacturer for units to be delivered ratably in fiscal year 2015, beginning in May 2015. This order was to cover forecasted demand for the product during the delivery period, as well as to accommodate the long-lead times required for procuring certain components from off-shore manufacturers. The payment terms for this purchase order required a 10% down-payment at the time of order placement, followed by full payment Net 30 days from invoice date once the units are delivered to the Company. At September 30, 2015, the Company had taken delivery of units related to this demand purchase order valued at approximately $260,000.

NOTE 7 - PREPAID EXPENSES AND O

NOTE 7 - PREPAID EXPENSES AND OTHER CURRENT ASSETS	9 Months Ended
	Sep. 30, 2015
Disclosure Text Block Supplement [Abstract]
Other Current Assets [Text Block]	NOTE 7 – PREPAID EXPENSES AND OTHER CURRENT ASSETS The Company's prepaid expenses and other assets consisted of the following at September 30, 2015 and December 31, 2014, respectively: Category September 30, 2015 December 31, 2014 Prepaid Insurance $ 23,228 $ 44,101 Subscriptions 6,709 24,050 Vendor Prepayments 53,465 103,044 Deferred Charges 163,603 98,953 Total Prepaid Expenses and Other Assets $ 247,005 $ 270,148 Prepaid insurance pertains to various business insurance policies, the fees of which have been financed by a third-party service provider and are being paid over an eleven-month period. This prepayment is amortized ratably over the twelve-month insurance coverage period. Subscriptions principally pertain to prepaid software support and web-hosting services provided by third-party service providers. The balance can fluctuate period-over-period based upon the timing between payment and amortization activities. The prepayments are amortized into expense over the life of the specific service period. Vendor prepayments principally involve two vendors: one, consisting of down-payments made to the Company’s contract manufacturer for new orders of the VidTac product, which are then applied on a unitized basis as credits on the vendor’s invoices when the finished product goes into finished goods inventory; and two, a vendor prepayment for services to be rendered. These prepayments will be expensed as the services are rendered in 2015. Deferred charges pertain to off-the-shelf computer-aided dispatch systems (“CAD”) purchased from two outside software services companies and delivered to six contracted customers as part of their respective, executed service agreement (or contract). The contracts involved license fees for the CAD service over a four-year period commencing with the acceptance of the service, as well as one-time implementation fees specific to each agency. The contracts were executed in early in 2013 and the customers made prepayments totaling $285,555, which is reported in current deferred revenues. At September 30, 2015, there remains some services yet to be performed and delivered to the customers; therefore, revenue recognition is not appropriate at this time. The Company expects to complete and deliver those services in fiscal year 2015, at which time these deferred charges will be recognized as revenues.

NOTE 8 - NOTES PAYABLE - (NON-C

NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE)	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 8 – NOTES PAYABLE – (NON-CONVERTIBLE) The Company’s total nonconvertible notes payable at September 30, 2015 was $1,210,419, representing a net increase of $71,373 for the nine-months ended September 30, 2015. The following table shows the components of notes payable, including three-year, 50% notes payable at September 30, 2015 and December 31, 2014, respectively: September 30, December 31, Loan Type 2015 2014 Bank $ 259,551 $ 84,406 Insurance 14,748 40,300 Other term notes 936,120 1,014,340 Total notes payable 1,210,419 1,139,046 Less: Current portion (725,071 ) (791,289 ) Long-term portion $ 485,348 $ 347,757 During the nine months ended September 30, 2015, the Company had the following adjustments to notes payable: 1) In the first quarter of 2015, one of the Company’s financed automobiles was involved in an accident, and sustained sufficient damage. The Company’s the insurance company determined the vehicle to be a total loss. The insurance company subsequently issued a payment to the Company in the amount of $11,254 for its loss. The payment was applied in full to the related bank loan. 2) In the first quarter of 2015, the Company executed a $33,319, eleven-month note payable pertaining to the Company’s business insurance coverage for inland marine, general and product liability risk exposures. The note calls for monthly payments of principal and has an interest rate of 7.5% per annum. 3) On May 6, 2015, the Company executed a $300,000 short-term promissory note payable to a third-party financier. The purpose of the note was to assist the Company with its working capital requirements. The term of the note was six months, was funded on May 11, 2015, required daily payments for the first 20 business days of the term of $2,000, and daily payments of $3,650 for each of the remaining 100 business days during the term, with an effective interest rate of 35%. The note had an origination fee of $999 and the following early payment options: 1-30 days - $360,000, 31-60 days - $366,000, 61-90 days - $375,000 and 91+ days - $405,000. As of June 30, 2015, the Company had paid $39,375 of principal on this note. During the period of July 1, 2015, through August 11, 2015, the required daily payments of principal and interest were made, culminating in the loan payoff balance being $245,000 on August 11, 2015, which the Company paid in full on that date, and in so doing, avoided additional interest expense . 4) On June 29, 2015, the Company executed a $50,000 short-term promissory note payable to a third-party financier. The purpose of the note was also to assist the Company with its working capital requirements. The term of the note is four months, was funded on June 30, 2015, and requires daily payments of $795 for 88 business days, with an effective interest rate of 40%. The note has an origination fee of $1,000 and the following early payment options: 1-30 days - $59,950 and 31+ days - $69,950. As of June 30, 2015, the Company had paid $568 of principal on this note. During the period of July 1, 2015, through August 11, 2015, the required daily payments of principal and interest were made, culminating in the loan payoff balance being $42,718 on August 11, 2015, which the Company paid in full on that date, and in so doing, avoided additional interest expense. 5) Closing costs for the two loans described immediately above totaled $10,166. These costs will be amortized ratably as interest expense over the life of the respective loans. 6) On June 11, 2015, the Company received a $50,000 loan from Joe Alosa, a member of the board. The terms included 1) 7% interest per annum, and 2) payment due within 30 days of the Company’s common stock commencing trading on the NASDAQ Capital Market. If the note is not repaid when due, it will become a demand note. 7) In May 2014, eight individuals loaned the Company an aggregate of $405,000 in cash. The resulting promissory notes included the following terms: each note is due thirty-six months from the date of issuance, contemplates a 50% return by the end of the note term, and requires a specific repayment amount be made by the Company every six months, commencing six months after the date the note was issued. The aggregate repayment amount of the notes payable is $607,500. The repayment amounts increase on an annual basis throughout the life of the notes. The Company is required to repay 10%, 30% and 60% of the aggregate repayment amount in years one, two and three of the notes’ term, respectively. The aggregate discount on the notes, totaling $202,500, was recorded on the Company’s Balance Sheet at issuance as a contra-notes payable, located in long-term liabilities. The discount is amortized ratably over the life of the respective promissory notes and is recorded as interest expense in the Company’s Statement of Operations. During the nine-months ended September 30, 2015, the Company recorded an aggregate of $50,634 in discount on the notes. 8) On July 11, 2014, the Company executed a $60,000 short-term promissory note payable to a third-party financier. The note matured on April 11, 2015. The purpose of the note was to assist in the Company’s procurement of its VidTac products. The note accrued interest at 15% per annum, and required an initial monthly payment of interest only in August 2014 of $750, followed by eight monthly principal and interest payments in the amount of $7,028, commencing in September 2014. At December 31, 2014, the loan’s outstanding balance was $30,745, which was paid in full in 2015. 9) During the first nine months of 2015, the Company made total principal payments of $563,118, on notes payable financing the Company’s business insurance policies and bank notes for automobile loans. 10) On August 31, 2015, the Company executed a $200,000 short-term promissory note payable to a third-party financier. The purpose of the note was to assist the Company with its working capital requirements. The term of the note was six months, was funded on August 31, 2015, and required daily payments of $2,300 for 120 business days during the term, with an effective interest rate of 38%. The note had an origination fee of $999 and the following early payment options: 1-30 days - $246,000, 31-60 days - $250,000, 61-90 days - $256,000 and 91+ days - $276,000. As of September 30, 2015, the Company had paid $24,320 of principal on this note.

NOTE 9 - CONVERTIBLE NOTES PAYA

NOTE 9 - CONVERTIBLE NOTES PAYABLE	9 Months Ended
	Sep. 30, 2015
Convertible Note Payable [Abstract]
Convertible Note Payable [Text Block]	NOTE 9 – CONVERTIBLE NOTES PAYABLE The Company’s total convertible notes payable at September 30, 2015 was $204,861, representing a net decrease of $193,925 for the nine-months ended September 30, 2015. The following table shows the components of convertible notes payable at September 30, 2015 and December 31, 2014, respectively: September 30, December 31, 2015 2014 Total convertible notes payable at beginning of period $ 398,786 $ 873,263 Plus: additional notes payable 526,315 - Less: beneficial conversion feature (30,785 ) - Less: note conversions (689,455 ) (474,477 ) Convertible notes payable, net 204,861 398,786 Less: current portion, net (153,646 ) (9,608 ) Convertible notes payable, net, long-term portion $ 51,215 $ 389,178 In October 2014, the Company’s Board of Directors approved a funding initiative for $750,000 to fund a software development effort for feature and function enhancements to enable the COPsync Network and COPsync911 threat alert system to more readily scale nationwide, of which $484,315 and $30,000 was raised in the first and second quarters of 2015, respectively. The investment security is a three-year convertible promissory note, which bears interest at the rate of two percent simple interest per year, payable in cash. The principal amount of the note is convertible into shares of the Company’s common stock at the rate of $11.00 per share. The promissory note may be prepaid by the Company under certain conditions. With each new issuance of convertible debt, the Company evaluates whether there is a beneficial conversion feature. A beneficial conversion feature arises when the conversion price of a convertible instrument is below the per-share fair value, or trading price, of the underlying stock into which it is convertible. The beneficial conversion feature is allocated between the debt and the beneficial conversion feature on relative fair value basis, and the amount allocated to beneficial conversion feature is then amortized as interest expense over the term of the note. The issuer of the convertible instrument realizes a cost based on the theory that the intrinsic value of the price difference (i.e., the price difference times the number of shares received upon conversion) represents an additional financing cost. The Company determined the aggregate beneficial conversion feature for the convertible notes issued during the nine months ended 2015 was $367,155, which was recorded as a discount on non-current notes payable, offset by a benefit to paid-in capital. For the nine-months ended September 30, 2015, $336,370 of the beneficial conversion feature was amortized to beneficial conversion costs. On February 6, 2015, a single note holder elected to immediately convert his $65,000 convertible promissory note into 6,500 shares of the Company’s common stock at an exercise price of $10.00 per share, rather than $11.00 per share as set forth in the forms of his convertible promissory note. The Company offered the slightly lower exercise price as an inducement for the note holder’s decision to immediately convert the note. Additionally, the holder was granted warrants to purchase 6,500 additional shares of the Company’s common stock at $20.00 per share (see Note 12). At March 31, 2015, the Company reclassified $337,532 in aggregate principal amount of eight convertible notes issued in fiscal year 2011 and maturing on March 31, 2016, from long-term liabilities to current liabilities on the Company’s Balance Sheet. In September 2015, several of the Company’s note holders converted $689,455 of the Company’s debt into shares of the Company’s common stock. The conversion stock price ranged from $5.00 to $10.00 per share for 30,188 shares issued in September 2015.

NOTE 10 - PRIVATE PLACEMENT CON

NOTE 10 - PRIVATE PLACEMENT CONVERTIBLE NOTES	9 Months Ended
	Sep. 30, 2015
Convertible Debt Private Placement [Abstract]
Convertible Debt Private Placement	NOTE 10 – PRIVATE PLACEMENT CONVERTIBLE NOTES On July 14, 2015, July 23, 2015 and August 10, 2015 we closed a private placement, in which we issued $1,795,000, in the aggregate, of convertible promissory notes and warrants to purchase its common stock. The associated warrants are exercisable into an aggregate of 236,000 shares of the Company’s common stock, and are exercisable until 5 years from issuance. The exercise price of these warrants is $7.50 per share. In connection with the private placement we also issued to the placement agent a warrant to purchase an aggregate of 28,320 shares of common stock on terms substantially similar to the warrants issued to the investors in the private placement.

NOTE 11 - PREFERRED STOCK

NOTE 11 - PREFERRED STOCK	9 Months Ended
	Sep. 30, 2015
Disclosure Text Block Supplement [Abstract]
Preferred Stock [Text Block]	NOTE 11 – PREFERRED STOCK Preferred Stock Series A The Company issued a total of 100,000 shares of its Series A Preferred Stock in April 2008 as partial consideration for its acquisition of a 100% ownership interest in PostInk Technology, LP (“PostInk”). Each share of Series A Preferred Stock is convertible into one share of common stock, but has voting rights on a basis of 750 votes per share. These shares are held by the former general partner of PostInk, which is owned by the co-founders of the Company. Each share of Series A Preferred Stock shall automatically be converted into fully-paid non-assessable shares of common stock at the then effective conversion rate for such share. The events that may trigger this automatic conversion event are as follows: 1) immediately prior to the closing of a firm commitment underwriting involving an initial public offering, or 2) upon the receipt of the Company of a written request for such conversion from the holders of at least a majority of the Series A Preferred stock then outstanding, or if later, the effective date for conversion specified in such requests. Preferred Stock Series B During 2009 and the first quarter of 2010, the Company issued a total of 375,000 shares of its Series B Preferred Stock in a private placement in which the Company raised $1,500,000 in gross proceeds. The 375,000 shares of the Company’s Series B Convertible Preferred Stock are convertible into a total of 300,000 shares of the Company’s common stock. The shares of the Company’s Series B Preferred Stock i) accrue dividends at a rate of 7.0% per annum, payable in preference to the common stock or any other capital stock of the Company, ii) have a preference in liquidation, or deemed liquidation, to receive the initial investment in the Series B Preferred Stock, plus accrued and unpaid dividends, prior to the common stock, iii) are convertible into 40 shares of common stock per share, subject to adjustment for issuances by the Company of common stock at less than $5.00 per share, and iv) have the right to elect one member of the Company’s Board of Directors. For the nine-months ended September 30, 2015, gross dividends on the Series B Preferred Stock were $78,534, consisting of $51,514 for accretion of the beneficial conversion feature on the preferred shares dividends issued in kind and $27,020 for net dividends. For the comparable period in 2014, dividends on the Series B Preferred Stock were $78,534 consisting of $51,514 for accretion of the beneficial conversion feature on the preferred shares dividends issued in kind and $27,020 for net dividends. Holders of the Series B Preferred Stock agreed to convert their shares of Series B Preferred Stock into shares of common stock in connection with the Company’s listing on the NASDAQ Capital Market (see note 19).

NOTE 12 - COMMON STOCK

NOTE 12 - COMMON STOCK	9 Months Ended
	Sep. 30, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 12 – COMMON STOCK On September 9, 2015, the Company’s Board of Directors unanimously approved a 1-for-50 reverse stock split (the “Reverse Stock Split”) of the Company’s authorized, issued and outstanding shares of common stock, par value $0.0001 per share. The Reverse Stock Split was previously approved by a majority of the Company’s shareholders by written consent on July 7, 2015. The Company effected the Reverse Stock Split by filing a Certificate of Amendment (the “Amendment”) to the Company’s Certificate of Incorporation, as amended, with the Secretary of State of the State of Delaware. The Reverse Split became effective as of 12:01 a.m. Eastern Time on October 14, 2015 (the “Effective Date”). At the Effective Time, every 50 shares of Common Stock issued and outstanding were automatically combined into one share of issued and outstanding Common Stock, without any change in the par value. The financial statements and related notes retrospectively reflect the effect of the 1-for-50 reverse stock split. The Company effected the Reverse Stock Split in connection with its application to list its Common Stock and Warrants on the NASDAQ Capital Market. On November 13, 2015, the Company’s common stock and warrants commenced trading on the NASDAQ Capital Market under the symbols COYN and COYNW, respectively. During the nine-months ended September 30, 2015, the Company issued a total of 68,519 shares of common stock as described below: 1) The Company issued 6,960 shares of common stock upon the exercise of outstanding warrants, for an aggregate exercise price of $99,600 (See Note 15). 2) In September 2014, the Company received a total of $24,000 from holders of warrants to purchase of 2,400 shares of common stock for the exercise of those warrants. The exercise price of the warrants was $10.00 per share. At the warrant holders’ request, the Company agreed to not issue the shares of common stock for a period of six months following the date of exercise. Accordingly, the shares were issued during 2015. 3) The Company issued 3,000 shares of common stock and associated warrants pursuant to a $15,000 deposit received in fiscal year 2014 from a single investor (See Note 15). 4) In April 2015, the Company issued 6,500 shares of common stock associated with the conversion of a $65,000 convertible note. 5) In March 2015, the Company received $8,000 from a single holder of a warrant to purchase 800 shares of common stock for the exercise of that warrant at the exercise price of $10.00 per share. The Company issued the shares of common stock in April 2015. 6) In March 2015, the Company received a deposit from a single investor totaling $5,000 for the purchase of 1,000 shares of common stock and associated warrants. These shares were issued in May 2015. The term of the warrants is four years, and the exercise price is $19.00 per share, representing the average closing price of the Company’s stock for the 20 trading days preceding the deposit date. The warrants will have no value assigned to them because the warrants are being issued as a unit with the shares of common stock. This is consistent with the provisions of ASC 718. 7) The Company issued 338 shares of common stock and associated warrants on June 19, 2015 for cash received of $1,690 in June 2015, at $9.50 per share. 8) The Company issued 12,333 shares of common stock for services rendered of $92,500 in September 2015 at $7.50 per share. 9) The Company issued 2,000 shares of common stock for services rendered of $17,000 in September 2015 at $8.50 per share. 10) The Company issued 29,097 shares of common stock for convertible notes of $272,323 in September 2015 at $9.50 per share. 11) The Company issued 1,091 shares of common stock for a note payable of $21,273 in September 2015 at $19.50 per share. Also, the Company recorded contributed capital of $59,250 during the period related to the forfeiture of contractual compensation involving the Company’s two co-founders.

NOTE 13 - COMMON STOCK TO BE IS

NOTE 13 - COMMON STOCK TO BE ISSUED	9 Months Ended
	Sep. 30, 2015
Common Stock To Be Isssued [Abstract]
Common Stock To Be Isssued [Text Block]	NOTE 13 – COMMON STOCK TO BE ISSUED During fiscal years 2014 and 2013, the Company received a series of small deposits from a single investor totaling $3,000 for the purchase of 600 shares of common stock shares and associated warrants. These shares have not yet been issued. The term of the warrants is four years, and the exercise price is $5.00 per share. The warrants will have no value assigned to them because the warrants will be issued as a unit with common stock shares. This is consistent with the provisions of ASC 718. The following table provides a reconciliation of the transactions, number of shares and associated common stock values for the common stock to be issued at September 30, 2015 and December 31, 2014, respectively. At September 30, 2015 At December 31, 2014 Common stock to be issued per: # of Shares $ Value # of Shares $ Value Deposits received for common stock to be issued at $5.00 per share 600 $ 3,000 3,600 $ 18,000 Deposits received for common stock to be issued at $10.00 per share - - 2,400 24,000 Vendor goods and services for common stock to be issued at $7.50 per share 569 4,262 - - Convertible notes for common stock to be issued at $8.50 per share 22,133 188,133 - - Convertible notes for common stock to be issued at $9.00 per share 42,287 380,583 - - Deposits received for common stock to be issued at $10.00 per share 1,177 11,766 - - Note payable and accrued interest for common stock to be issued at $10.00 823 8,234 - - Total number of shares and value 67,589 $ 595,978 6,000 $ 42,000

NOTE 14 - BASIC AND FULLY DILUT

NOTE 14 - BASIC AND FULLY DILUTED LOSS PER SHARE	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	NOTE 14 – BASIC AND FULLY DILUTED LOSS PER SHARE The computations of basic loss per share of common stock are based upon the weighted average number of shares of common stock outstanding during the period covered by the financial statements. Common stock equivalents that would arise from issuance of shares of common stock to be issued under subscriptions and other obligations of the Company, the exercise of stock options and warrants, conversion of convertible preferred stock and dividends on those shares of preferred stock or the conversion of convertible promissory notes were excluded from the loss per share attributable to common stockholders as their value is anti-dilutive. The Company's common stock equivalents, at September 30, 2015 and 2014, respectively, which are not included in the calculation of fully diluted loss per share because they are anti-dilutive, consisted of the following: 2015 2014 Convertible promissory notes outstanding 274,183 88,345 Warrants outstanding 715,264 407,876 Stock options outstanding 202,100 198,300 Preferred stock outstanding 302,000 302,000 Common stock to be issued 67,589 56,000 Dividends on preferred stock outstanding 125,080 123,379 Total Common Stock Equivalents 1,686,216 1,175,900

NOTE 15 - OUTSTANDING WARRANTS

NOTE 15 - OUTSTANDING WARRANTS	9 Months Ended
	Sep. 30, 2015
Disclosure Text Block Supplement [Abstract]
Shareholders' Equity and Share-based Payments [Text Block]	NOTE 15 – OUTSTANDING WARRANTS A summary of the status of the Company’s outstanding warrants, and the changes during the nine months ended September 30, 2015, is as follows: 2015 Weighted Average Description Shares Exercise Price Outstanding, January 1, 2015 447,436 $ 8.00 Granted 285,388 7.50 Expired/Cancelled (4,800 ) (10.00 ) Exercised (12,760 ) (10.00 ) Outstanding September 30, 2015 715,264 $ 7.50 Exercisable September 30, 2015 575,264 $ 8.00 For the nine-months ended September 30, 2015, total shares issuable upon exercise of outstanding warrants increased by a net of 267,828 warrants from 447,436 warrants outstanding at January 1, 2015, for the reasons discussed below: 1) On July 14, 2015, July 23, 2015 and August 10, 2015 we closed a private placement, in which we issued $1,795,000, in the aggregate, of convertible promissory notes and warrants to purchase its common stock. The associated warrants are exercisable into an aggregate of 236,000 shares of the Company’s common stock, and are exercisable until 5 years from issuance. The exercise price of these warrants is $7.50 per share. In connection with the private placement we also issued to the placement agent a warrant to purchase an aggregate of 28,320 shares of common stock on terms substantially similar to the warrants issued to the investors in the private placement. 2) On September 9, 2015, the Company’s Board of Directors approved the issuance of warrants to two third-party service providers for services provided for corporate advisory services. The warrants are exercisable into an aggregate of 12,000 shares of the Company’s common stock, with an exercise price of $8.50 per share. The term of the warrants is five years from date of issuance, with vesting occurring on the grant date, and containing a cashless exercise feature. The fair value of the warrant is $84,049, as determined by using the Black Scholes valuation method. This non-cash expense was recorded as a general and administrative expense in the Company’s Statement of Operations during the third quarter of 2015. 3) During the first quarter of 2015, the Company issued warrants to purchase in the aggregate 600 shares of the Company’s common stock, with an exercise price of $5.00 per share, in connection with the sale of 3,000 shares of its common stock in the aggregate for $15,000 in cash. The investment involved three separate $5,000 cash deposits made by the investor in fiscal year 2014. As a result, three warrants to purchase 200 shares of the Company’ common stock were issued with issuance dates commensurate with the respective cash receipt dates, which were August 4, 2014, August 22, 2014 and September 2, 2014. The term of the warrants is four years from date of issuance. Under the provisions of ASC 718, no value was assigned to the warrants granted because the warrants were issued as a unit with common stock shares (See Note 12). 4) On June 19 2015, the Company issued warrants to purchase 68 shares of the Company’s common stock, with an exercise price of $9.50 per share, in connection with the sale of 338 shares of its common stock for $1,690 in cash. The term of the warrants is four years from date of issuance. Under the provisions of ASC 718, no value was assigned to the warrants granted during because the warrants were issued as a unit with common stock shares (See Note 12). 5) On March 6, 2015, the Company issued warrants to purchase 200 shares of the Company’s common stock, with an exercise price of $19.00 per share, in connection with the sale of 1,000 shares of its common stock for 5,000 in cash involving a single investor. The term of the warrants is four years from date of issuance. Under the provisions of ASC 718, no value was assigned to the warrants granted because the warrants were issued as a unit with common stock shares (See Note 12). 6) On February 6, 2015, the Company issued warrants to purchase 1,300 shares of the Company’s common stock, with an exercise price of $20.00 per share, in connection with the conversion of a $65,000 convertible note. The term of the warrants is four years from date of issuance (See Note 12). 7) On March 23, 2015, the Company entered into a twelve-month consulting agreement with a third party service provider for comprehensive public relations services, with the service period beginning April 1, 2015. Either party may cancel the agreement upon the submission of a written notice at any time during the twelve-month period. Following the initial twelve-month period, the parties may renegotiate a new agreement. On May 15 2015, the Company granted of a five-year warrant to purchase 6,000 shares of the Company’s common stock, at an exercise price of $11.00 per share to the service provider under the terms of the consulting agreement. The warrants were granted on May 15, 2015 and vest in 12 equal monthly installments commencing June 15, 2015. As of September 30, 2015, one-third of the warrants had vested. The fair value of the warrant is $52,639, as determined by using the Black Scholes valuation method. This non-cash expense will be recorded ratably as a general and administrative expense in the Company’s Statement of Operations during the twelve-month vesting period. 8) On September 16, 2014, the Company executed a six-month consulting agreement with a third party service provider for consulting services to introduce the Company to potential customers for its suite of products and services. As a part of the agreement, the Company issued the service provider warrants to purchase 900 shares of the Company’s common stock at a price of $5.00 per share. The warrants vest in tranches of 300 shares per qualifying event, all of which are outlined in the agreement. Whatever portion of the warrants that are not vested on December 31, 2015 expire on that date. The fair value of the warrants is $17,453, as determined by using the Black Scholes valuation method. This non-cash expense will be recorded as a sales and marketing expense in the Company’s Statement of Operations on an allocated basis at the time when a specific qualifying event occurs. 9) Warrants to purchase 4,800 shares of the Company’s common stock, with an exercise price of $10.00 per share, expired on March 31, 2015. The warrants were held by seven warrant holders. 10) The Company issued 10,760 and 2,000 shares of its common stock upon the exercise of outstanding warrants during the first and third quarters of 2015, respectively, for an aggregate purchase price of $127,600 (See Note 12). The following is a summary of the Company’s outstanding and exercisable warrants at September 30, 2015: Outstanding Exercisable Exercise Prices Weighted Average Number Outstanding at 9/30/15 Remaining Life (in yrs.) Weighted Average Exercise Price Number Exercisable at 9/30/15 Weighted Average Exercise Price $ 5.00 240,852 2.53 $ 5.00 104,852 $ 5.00 $ 5.50 - 9.50 284,868 4.77 $ 7.50 284,868 $ 7.50 $ 10.00 - 22.50 189,544 2.01 $ 11.00 185,544 $ 11.00 $ 5.00 - 22.50 715,264 3.29 $ 7.50 575,264 $ 8.00

NOTE 16 - EMPLOYEE OPTIONS

NOTE 16 - EMPLOYEE OPTIONS	9 Months Ended
	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	NOTE 16 – EMPLOYEE OPTIONS The Company awards stock-based compensation pursuant to 2009 Long-Term Incentive Plan. The 2009 Long-Term Incentive Plan was adopted by the Board of Directors on September 2, 2009. Under the 2009 Long-Term Incentive Plan, the Company can grant nonqualified options to employees, officers, outside directors and consultants of the Company or incentive stock options to employees of the Company. There are 400,000 shares of common stock authorized for issuance under the 2009 Long-Term Incentive Plan. The outstanding options have a term of ten years and vest primarily over periods ranging from three to five years. As of September 30, 2015, options to purchase 202,100 shares of the Company’s common stock were outstanding under the plan, of which options to purchase 167,268 shares were exercisable, with a weighted average exercise price of $4.50 per share. Share-based compensation expense is based upon the estimated grant date fair value of the portion of share-based payment awards that are ultimately expected to vest during the period. The grant date fair value of stock-based awards to employees and directors is calculated using the Black-Scholes option pricing model. Forfeitures of share-based payment awards are reported on a prospective basis, at an estimated forfeiture rate of twenty-six percent. For the three-month and nine-month periods ended September 30, 2015, the Company recorded share-based compensation expense of $49,759 and $145,591, respectively. For the comparable periods in 2014, the Company recorded share-based compensation expense of $36,009 and $114,651, respectively. On January, 2 2015, the Company granted stock options to purchase 1,200 shares of its common stock with an exercise price of $5.00 per share to each of the Company’s three outside directors, who receive options as part of their annual compensation for serving on the Company’s Board of Directors (3,600 stock options in the aggregate). The total value of the aggregate number of stock options, utilizing the Black Scholes valuation method, was $55,179. The term of the stock options was ten years and vesting of the stock options was for a three-year period, with 33% vesting on the one-year anniversary of the grant date, and the remainder vesting ratably over the next eight quarters. On March 20, 2015, the Company granted options to purchase 4,000 shares of its common stock with an exercise price of $5.00 per share to a new employee within the sales and marketing organization. The total value of the stock options, utilizing the Black Scholes valuation method, was $50,281. The term of the stock options is ten years, with a three year vesting period, 33% vesting on the one-year anniversary of the grant date, and the remainder vesting ratably over the next eight quarters. On March 20, 2015, the Company granted an option to purchase 1,000 shares of its common stock with an exercise price of $11.00 per share to a new member of the Company’s Board of Directors. The total value of the stock options, utilizing the Black Scholes valuation method, was $6,646, which will be recorded ratably during the related vesting period as a general and administrative expense in the Company’s Statement of Operations The term of the stock option grant is ten years, with a three year vesting period, 33% vesting on the one-year anniversary of the grant date, and the remainder vesting ratably over the next eight quarters. The summary activity for the nine-months ended September 30, 2015 under the Company’s 2009 Long-Term Incentive Plan is as follows: September 30, 2015 Shares Weighted Average Exercise Price Aggregate Intrinsic Value Weighted Average Remaining Contractual Life Outstanding at beginning of period 196,300 $ 4.50 $ 785,200 Granted 8,600 $ 18.50 $ - Exercised - $ 0.00 $ - Forfeited/ Cancelled (2,800 ) $ (3.50 ) $ (14,000 ) Outstanding at period end 202,100 $ 6.00 $ 771,200 6.35 Options vested and exercisable at period end 167,268 $ 4.50 $ 639,352 5.87 Weighted average grant-date fair value of options granted during the period $ 13.00 The following table summarizes significant ranges of outstanding and exercisable options as of September 30, 2015: Options Outstanding Options Exercisable Range of Exercise Prices Options Outstanding Weighted Average Remaining Contractual Life (in years) Weighted Average Exercise Price Number Outstanding Weighted Average Exercise Price $ 0.00 - $ 4.00 50,000 5.09 $ 4.00 50,000 $ 4.00 $ 4.50 - $ 21.00 152,100 6.08 $ 6.00 117,268 $ 5.00 202,100 167,268 A summary of the status of the Company’s non-vested option shares as of September 30, 2015 is as follows: Non-vested Shares Shares Weighted Average Grant-Date Fair Value Non-vested at January 1, 2015 45,834 $ 10.00 Granted 8,600 $ 13.00 Forfeited (2,800 ) $ (3.50 ) Vested (16,802 ) $ (7.50 ) Non-vested 34,832 $ 12.00 As of September 30, 2015, there was approximately $426,076 of total unrecognized compensation cost related to non-vested share-based compensation arrangements. The Company expects to recognize the unrecognized compensation cost over a weighted average period of 1.63 years.

NOTE 17 - COMMITMENTS, CONTINGE

NOTE 17 - COMMITMENTS, CONTINGENCIES AND BOARD OF DIRECTORS' ACTIONS	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 17 – COMMITMENTS, CONTINGENCIES AND BOARD OF DIRECTORS’ ACTIONS The following table summarizes the Company’s obligations to make future payments pursuant to certain contracts or arrangements as of September 30, 2015, as well as an estimate of the timing in which these obligations are expected to be satisfied: Payments Due by Period Contractual Obligations Total 2015 2016-2017 2018-2019 After 2019 Long-Term Debt Obligations $ 1,377,145 $ 494,372 $ 691,976 $ 190,797 $ - Capital Lease Obligations $ 29,439 $ 1,973 $ 17,479 $ 9,987 $ - Operating Lease Obligations $ 536,148 $ 34,834 $ 273,254 $ 121,089 $ 106,971 Purchase Obligations $ 155,926 $ 77,963 $ 77,963 $ - $ - Other Long-Term Liabilities $ 475,000 $ - $ 475,000 $ - $ - Total Contractual Obligations $ 2,573,658 $ 609,142 $ 1,535,672 $ 321,873 $ 106,971 With regards to purchase obligations listed above, the Company placed a demand purchase order for $433,130 with its VidTac contract manufacturer for finished units to be delivered ratably throughout an eight-month period commencing in May 2015. The purchase obligation required a 10% down payment at the time of order placement. At September 30, 2015, the Company had taken delivery of units related to this purchase obligation valued at approximately $260,000. The Company’s purchase order placed with the contract manufacturer is non-cancellable; however, there are some relief provisions: (1) the Company may change the original requested delivery dates if it gives sufficient advance notice to the contract manufacturer; and (2) should the Company elect to cancel the purchase order in total or in part, it would only be financially responsible for any materials that could not be returned by the contract manufacturer to its source suppliers. Compensation The Company has entered into employment agreements with its Co-founders, Russell Chaney and Shane Rapp. Such agreements provide for voluntary elections by Mr. Chaney and Mr. Rapp to forego certain specified salary increases until the Company becomes profitable or until the Company secures sufficient funding to sustain operations. The value of each person’s foregone salary for each of the six months ended September 30, 2015 and 2014 totaled $30,000 for Mr. Chaney and $29,250 for Mr. Rapp and was recorded as contributed capital in Additional Paid-in Capital on the Company’s Balance Sheet. Litigation The Company is not currently involved in any material legal proceedings. From time-to-time the Company anticipates it will be involved in legal proceedings, claims, and litigation arising in the ordinary course of business and otherwise. The ultimate costs to resolve any such matters could have a material adverse effect on the Company’s financial statements. The Company could be forced to incur material expenses with respect to these legal proceedings, and in the event there is an outcome that is adverse to it, the Company’s financial position and prospects could be harmed. Other approval and adoption actions taken by the Company’s Board of Directors - On September 9, 2015, the Company’s board of directors approved and adopted the Amended and Restated Bylaws of the Company (the “Amended and Restated Bylaws”), which amend and restate the provisions of the Company’s existing bylaws, as amended, in their entirety. The Amended and Restated Bylaws reflect changes that conform with provisions that are more customary for publicly owned companies; they provide, among other things: · Updated procedures for conducting stockholder meetings, including notice requirements for regular and special meetings, quorum requirements, use of proxies and stockholder action by written consent; · Updated procedures by which directors may resign from the board; conduct meetings and designate committees; · Updated descriptions and duties for corporate officers; and · Procedure outlining the process for transferring stock certificates. - The Company’s board of directors also approved and adopted the - On September 9, 2015, the Company’s Board of Directors established a separate audit committee, compensation committee and nominating and corporate governance committee of the Board

NOTE 18 - RELATED PARTY TRANSAC

NOTE 18 - RELATED PARTY TRANSACTION	9 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 18 – RELATED PARTY TRANSACTION On June 11, 2015, the Company received a $50,000 advance from Joe Alosa, a member of the board, without accompanying paperwork. The Company recorded the advance as a 90-day note, assuming 8% interest per annum. The advance was subsequently documented between the two parties in October 2015. The written terms included 1) 7% interest per annum, and 2) payment due within 30 days of the Company’s common stock commencing trading on the NASDAQ Capital Market. If the note is not repaid when due, then it will become a demand note. In December 2014, the Company executed a capital lease involving two automobiles with an equipment financing company owned by one of the Company’s outside directors. The total value of the transactions was $35,098, consisting of: a term of four years; monthly lease payments during the term; and an effective annual interest rate of nine percent. On February 28, 2014, the Company executed a $25,000, sixty-day promissory note payable to its chief executive officer for a loan in the same amount. The note bears interest at 3.0% per annum, which is due upon maturity of the promissory note. In the fourth quarter of 2014, the Company repaid $17,500 of the principal amount of the note, leaving an outstanding balance of $7,500. The Company’s chief executive officer elected to extend the maturity date of this note to March 31, 2016. In September 2015, the $7,500 balance was used to partially pay for the exercise of a warrant to purchase 2,000 shares of the Company’s common stock with an exercise price of $10.00 per share, effective June 30, 2015. The shares of the Company’s common stock were issued in October 2015. In August 2013, the Company’s chief executive officer loaned the Company $40,000, which was evidenced by a convertible promissory note bearing interest at 3% annually. The note was originally due March 31, 2014; however, the due date was extended to March 31, 2016. The convertible note could be converted at the holder’s option into shares of the Company’s common stock at a conversion price of $5.00 per share. In October 2015, the note was converted into 8,000 shares of common stock. In November 2013, the spouse of the Company’s chief executive officer loaned the Company $60,000, which was evidenced by a demand promissory note bearing interest at 3% annually. The demand note was replaced shortly thereafter with a convertible promissory note totaling $60,000, also bearing 3% annual interest and originally due March 31, 2014; however, the due date was extended to March 31, 2016. The convertible note could be converted at the holder’s option into shares of the Company’s common stock at a conversion price of $5.00 per share. In October 2015, the note was converted into 12,000 shares of common stock. In November 2013, the Company executed two short-term notes payable in the aggregate of $313,477 with an equipment financing company owned by one of the Company’s outside directors for the specific purpose of financing the purchase of certain third-party equipment to be sold to contracted customers. Both notes were to mature in May 2014, bear interest at 16% annually, are payable upon maturity, and are collateralized by the third-party equipment being procured. The maturity dates for both notes were formally extended until June 25, 2015. On September 1, 2015, a new agreement was executed between the parties consisting of the following: the agreement was styled as a rental agreement, consisting of: a total value of $322,305, inclusive of principal and interest; a term of 48 months, monthly payments of $5,465; a buy-out amount of $65,576; and a $60,000 cash payment upon signing. In December 2012, the Company’s chief executive officer loaned the Company $120,000, which was evidenced by a demand promissory note bearing interest at 3% annually. The demand note, including accrued interest, was replaced with a convertible promissory note totaling $120,534, also bearing 3% annual interest and due one year from its issuance. The accrued interest was to be paid in cash on a quarterly basis. Further, the convertible note could be converted at the holder’s option into shares of the Company’s common stock at a conversion price of $5.00 per share. During 2013, the Company’s chief executive officer agreed to extend the due date for this convertible promissory note to March 14, 2014. The Company’s chief executive officer subsequently extended the due date to March 31, 2016. In October 2015, the principal amount of the demand promissory note was converted into 24,107 shares of common stock.

NOTE 19 - SUBSEQUENT EVENTS

NOTE 19 - SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 19 – SUBSEQUENT EVENTS The Company has entered into an agreement with the Series B stockholders whereby they agreed to convert their shares of Series B Preferred Stock into shares of the Company’s common stock pursuant to the terms of the Series B Preferred Stock, exercise their warrants at an exercise price reduced from $10.00 per share to $6.25 per share in full for cash, terminate the Investors’ Rights Agreement and waive any rights they may have under such agreement. In return, we agreed to amend their warrants to reduce the exercise price from $10.00 per share to $6.25 per share, issue the Series B stockholders an additional aggregate 60,000 shares of the Company’s common stock, pay aggregate accrued dividends of up to $630,000 in cash within 30 days of the Company’s listing on The NASDAQ Capital Market and grant the Series B stockholders certain board and board observer rights. Such conversion and exercise occurred in connection with the Company’s listing on The NASDAQ Capital Market. In total, the Company issued 420,000 shares of the Company’s common stock to the Series B stockholders in connection with such agreement. On November 13, 2015, the Company’s common stock and warrants commenced trading on the NASDAQ Capital Market under the symbols COYN and COYNW, respectively. The Company also announced the pricing of an underwritten public offering of 3,028,572 shares of common stock, and warrants to purchase up to an aggregate of 3,028,572 shares of common stock, at an offering price of $3.49 per share and $0.01 per warrant. The warrants have a per share exercise price of $3.125, are exercisable immediately, and expire five years from the date of issuance. The gross proceeds to COPsync from this offering are approximately $10.6 million before deducting the underwriting discount and other estimated offering expenses. The Company has granted the underwriters a 45-day option to purchase up to an aggregate of 454,286 additional shares of common stock and/or up to 454,286 additional warrants to cover over-allotments, if any. The offering is expected to close on or about November 18, 2015, subject to customary closing conditions. Preceding the above announcement, certain convertible note holders, and note payable holders elected to convert their notes into shares of the Company’s common stock, as well as certain vendors elected to convert trade payables due them into shares of the Company common stock in lieu of cash in the aggregate values of approximately $205,000, $313,000 and $144,000, respectively. In total, the Company issued 130,955

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	a. Basis of Presentation The accompanying condensed financial statements include the accounts of the Company are prepared in accordance with accounting principles generally accepted in the United States and are prepared on the accrual method of accounting. There have been no significant changes to the summary of significant accounting policies disclosed in Note 2 to the financial statements as of December 31, 2014 included in the Form 10-K filed on March 31, 2015.
Reclassification, Policy [Policy Text Block]	b. Reclassifications Certain prior year items have been reclassified to conform to the current year presentation. These reclassifications had no impact on the Company’s financial statements.

NOTE 5 - ACCOUNTS RECEIVABLE (T

NOTE 5 - ACCOUNTS RECEIVABLE (Tables)	9 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	The Company's accounts receivable, net, at September 30, 2015 and December 31, 2014, respectively, consisted of the following: Category September 30, 2015 December 31, 2014 Trade receivables $ 1,751,426 $ 1,101,279 Other receivables 22,559 53,227 Elimination of unpaid deferred revenue (1,333,734 ) (716,495 ) Allowance for doubtful accounts (55,389 ) (214,389 ) Accounts Receivable, net $ 384,862 $ 223,622

NOTE 7 - PREPAID EXPENSES AND28

NOTE 7 - PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	9 Months Ended
	Sep. 30, 2015
Disclosure Text Block Supplement [Abstract]
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	The Company's prepaid expenses and other assets consisted of the following at September 30, 2015 and December 31, 2014, respectively: Category September 30, 2015 December 31, 2014 Prepaid Insurance $ 23,228 $ 44,101 Subscriptions 6,709 24,050 Vendor Prepayments 53,465 103,044 Deferred Charges 163,603 98,953 Total Prepaid Expenses and Other Assets $ 247,005 $ 270,148

NOTE 8 - NOTES PAYABLE - (NON29

NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Tables)	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Schedule of Debt [Table Text Block]	The following table shows the components of notes payable, including three-year, 50% notes payable at September 30, 2015 and December 31, 2014, respectively: September 30, December 31, Loan Type 2015 2014 Bank $ 259,551 $ 84,406 Insurance 14,748 40,300 Other term notes 936,120 1,014,340 Total notes payable 1,210,419 1,139,046 Less: Current portion (725,071 ) (791,289 ) Long-term portion $ 485,348 $ 347,757

NOTE 9 - CONVERTIBLE NOTES PA30

NOTE 9 - CONVERTIBLE NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2015
Convertible Note Payable [Abstract]
Convertible Debt [Table Text Block]	The following table shows the components of convertible notes payable at September 30, 2015 and December 31, 2014, respectively: September 30, December 31, 2015 2014 Total convertible notes payable at beginning of period $ 398,786 $ 873,263 Plus: additional notes payable 526,315 - Less: beneficial conversion feature (30,785 ) - Less: note conversions (689,455 ) (474,477 ) Convertible notes payable, net 204,861 398,786 Less: current portion, net (153,646 ) (9,608 ) Convertible notes payable, net, long-term portion $ 51,215 $ 389,178

NOTE 13 - COMMON STOCK TO BE 31

NOTE 13 - COMMON STOCK TO BE ISSUED (Tables)	9 Months Ended
	Sep. 30, 2015
Common Stock To Be Isssued [Abstract]
Schedule of Common Stock to Be Issued [Table Text Block]	The following table provides a reconciliation of the transactions, number of shares and associated common stock values for the common stock to be issued at September 30, 2015 and December 31, 2014, respectively. At September 30, 2015 At December 31, 2014 Common stock to be issued per: # of Shares $ Value # of Shares $ Value Deposits received for common stock to be issued at $5.00 per share 600 $ 3,000 3,600 $ 18,000 Deposits received for common stock to be issued at $10.00 per share - - 2,400 24,000 Vendor goods and services for common stock to be issued at $7.50 per share 569 4,262 - - Convertible notes for common stock to be issued at $8.50 per share 22,133 188,133 - - Convertible notes for common stock to be issued at $9.00 per share 42,287 380,583 - - Deposits received for common stock to be issued at $10.00 per share 1,177 11,766 - - Note payable and accrued interest for common stock to be issued at $10.00 823 8,234 - - Total number of shares and value 67,589 $ 595,978 6,000 $ 42,000

NOTE 14 - BASIC AND FULLY DIL32

NOTE 14 - BASIC AND FULLY DILUTED LOSS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	The Company's common stock equivalents, at September 30, 2015 and 2014, respectively, which are not included in the calculation of fully diluted loss per share because they are anti-dilutive, consisted of the following: 2015 2014 Convertible promissory notes outstanding 274,183 88,345 Warrants outstanding 715,264 407,876 Stock options outstanding 202,100 198,300 Preferred stock outstanding 302,000 302,000 Common stock to be issued 67,589 56,000 Dividends on preferred stock outstanding 125,080 123,379 Total Common Stock Equivalents 1,686,216 1,175,900

NOTE 15 - OUTSTANDING WARRANTS

NOTE 15 - OUTSTANDING WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2015
Disclosure Text Block Supplement [Abstract]
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	A summary of the status of the Company’s outstanding warrants, and the changes during the nine months ended September 30, 2015, is as follows: 2015 Weighted Average Description Shares Exercise Price Outstanding, January 1, 2015 447,436 $ 8.00 Granted 285,388 7.50 Expired/Cancelled (4,800 ) (10.00 ) Exercised (12,760 ) (10.00 ) Outstanding September 30, 2015 715,264 $ 7.50 Exercisable September 30, 2015 575,264 $ 8.00
Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Table Text Block]	The following is a summary of the Company’s outstanding and exercisable warrants at September 30, 2015: Outstanding Exercisable Exercise Prices Weighted Average Number Outstanding at 9/30/15 Remaining Life (in yrs.) Weighted Average Exercise Price Number Exercisable at 9/30/15 Weighted Average Exercise Price $ 5.00 240,852 2.53 $ 5.00 104,852 $ 5.00 $ 5.50 - 9.50 284,868 4.77 $ 7.50 284,868 $ 7.50 $ 10.00 - 22.50 189,544 2.01 $ 11.00 185,544 $ 11.00 $ 5.00 - 22.50 715,264 3.29 $ 7.50 575,264 $ 8.00

NOTE 16 - EMPLOYEE OPTIONS (Tab

NOTE 16 - EMPLOYEE OPTIONS (Tables)	9 Months Ended
	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	The summary activity for the nine-months ended September 30, 2015 under the Company’s 2009 Long-Term Incentive Plan is as follows: September 30, 2015 Shares Weighted Average Exercise Price Aggregate Intrinsic Value Weighted Average Remaining Contractual Life Outstanding at beginning of period 196,300 $ 4.50 $ 785,200 Granted 8,600 $ 18.50 $ - Exercised - $ 0.00 $ - Forfeited/ Cancelled (2,800 ) $ (3.50 ) $ (14,000 ) Outstanding at period end 202,100 $ 6.00 $ 771,200 6.35 Options vested and exercisable at period end 167,268 $ 4.50 $ 639,352 5.87 Weighted average grant-date fair value of options granted during the period $ 13.00
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	The following table summarizes significant ranges of outstanding and exercisable options as of September 30, 2015: Options Outstanding Options Exercisable Range of Exercise Prices Options Outstanding Weighted Average Remaining Contractual Life (in years) Weighted Average Exercise Price Number Outstanding Weighted Average Exercise Price $ 0.00 - $ 4.00 50,000 5.09 $ 4.00 50,000 $ 4.00 $ 4.50 - $ 21.00 152,100 6.08 $ 6.00 117,268 $ 5.00 202,100 167,268
Schedule of Nonvested Share Activity [Table Text Block]	A summary of the status of the Company’s non-vested option shares as of September 30, 2015 is as follows: Non-vested Shares Shares Weighted Average Grant-Date Fair Value Non-vested at January 1, 2015 45,834 $ 10.00 Granted 8,600 $ 13.00 Forfeited (2,800 ) $ (3.50 ) Vested (16,802 ) $ (7.50 ) Non-vested 34,832 $ 12.00

NOTE 17 - COMMITMENTS, CONTIN35

NOTE 17 - COMMITMENTS, CONTINGENCIES AND BOARD OF DIRECTORS' ACTIONS (Tables)	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Payments for Contractual Obligations [Table Text Block]	The following table summarizes the Company’s obligations to make future payments pursuant to certain contracts or arrangements as of September 30, 2015, as well as an estimate of the timing in which these obligations are expected to be satisfied: Payments Due by Period Contractual Obligations Total 2015 2016-2017 2018-2019 After 2019 Long-Term Debt Obligations $ 1,377,145 $ 494,372 $ 691,976 $ 190,797 $ - Capital Lease Obligations $ 29,439 $ 1,973 $ 17,479 $ 9,987 $ - Operating Lease Obligations $ 536,148 $ 34,834 $ 273,254 $ 121,089 $ 106,971 Purchase Obligations $ 155,926 $ 77,963 $ 77,963 $ - $ - Other Long-Term Liabilities $ 475,000 $ - $ 475,000 $ - $ - Total Contractual Obligations $ 2,573,658 $ 609,142 $ 1,535,672 $ 321,873 $ 106,971

NOTE 1 - BASIS OF FINANCIAL S36

NOTE 1 - BASIS OF FINANCIAL STATEMENT PRESENTATION (Details)	Oct. 14, 2015
Subsequent Event [Member]
NOTE 1 - BASIS OF FINANCIAL STATEMENT PRESENTATION (Details) [Line Items]
Stockholders' Equity, Reverse Stock Split	1-for-50

NOTE 2 - NATURE OF ORGANIZATI37

NOTE 2 - NATURE OF ORGANIZATION AND LIQUIDITY AND MANAGEMENT PLANS (Details) - USD ($)	Nov. 13, 2015	Apr. 30, 2015	Nov. 16, 2015	Sep. 30, 2015	Jun. 30, 2015	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
NOTE 2 - NATURE OF ORGANIZATION AND LIQUIDITY AND MANAGEMENT PLANS (Details) [Line Items]
Cash and Cash Equivalents, at Carrying Value				$ 246,346		$ 246,346	$ 1,150,421	$ 587,459	$ 414,051
Working Capital (Deficit)				(4,130,970)		(4,130,970)
Retained Earnings (Accumulated Deficit)				(26,477,288)		$ (26,477,288)		(22,908,272)
Booked Orders for New Customer Contracts Executed				1,740,000	$ 1,452,000
Booked Orders for New Customer Contracts Executed, Percentage Increase Over Prior Period					222.00%
Stock Issued During Period, Shares, New Issues (in Shares)						68,519
Proceeds from Issuance or Sale of Equity						$ 0	245,500
Debt Conversion, Original Debt, Amount		$ 65,000		$ 689,455		689,455		$ 474,477
Debt Conversion, Converted Instrument, Shares Issued (in Shares)		6,500		70,289
Conversion of Accounts Payable #1 [Member]
NOTE 2 - NATURE OF ORGANIZATION AND LIQUIDITY AND MANAGEMENT PLANS (Details) [Line Items]
Debt Conversion, Original Debt, Amount				$ 109,490		$ 109,490	$ 0
Debt Conversion, Converted Instrument, Shares Issued (in Shares)				14,334		14,333
Subsequent Event [Member]
NOTE 2 - NATURE OF ORGANIZATION AND LIQUIDITY AND MANAGEMENT PLANS (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares)	3,028,572
Sale of Stock, Price Per Share (in Dollars per share)	$ 3.49		$ 3.49
Sale of Warrant, Price per Warrant (in Dollars per share)	0.01
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)	$ 3.125		$ 3.125
Warrants, Term of Warrants	5 years		5 years
Proceeds from Issuance or Sale of Equity	$ 10,600,000
Additional Shares, Option to Purchase (in Shares)	454,286
Additional Warrants, Option to Purchase (in Shares)	454,286
Debt Conversion, Converted Instrument, Shares Issued (in Shares)			130,955

NOTE 5 - ACCOUNTS RECEIVABLE (D

NOTE 5 - ACCOUNTS RECEIVABLE (Details) - USD ($)	3 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
NOTE 5 - ACCOUNTS RECEIVABLE (Details) [Line Items]
Accounts Receivable, Net, Current	$ 384,862	$ 223,622
City of Pharr, TX [Member
NOTE 5 - ACCOUNTS RECEIVABLE (Details) [Line Items]
Allowance for Doubtful Accounts Receivable, Period Increase (Decrease)	(159,000)
Accounts Receivable, Net, Current	198,246
Accounts Payable, Other, Current	$ 475,000

NOTE 5 - ACCOUNTS RECEIVABLE (

NOTE 5 - ACCOUNTS RECEIVABLE (Details) - Schedule of Accounts, Notes, Loans and Financing Receivable - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Schedule of Accounts, Notes, Loans and Financing Receivable [Abstract]
Trade receivables	$ 1,751,426	$ 1,101,279
Other receivables	22,559	53,227
Elimination of unpaid deferred revenue	(1,333,734)	(716,495)
Allowance for doubtful accounts	(55,389)	(214,389)
Accounts Receivable, net	$ 384,862	$ 223,622

NOTE 6 - INVENTORY (Details)

NOTE 6 - INVENTORY (Details) - USD ($)	1 Months Ended	9 Months Ended
	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014
Inventory Disclosure [Abstract]
Inventory, Finished Goods, Net of Reserves	$ 246,077	$ 451,252
Increase (Decrease) in Inventories		205,175	$ (73,919)
Inventory Purchase Order	$ 433,000	$ 260,000
Inventory Related Text	The payment terms for this purchase order required a 10% down-payment at the time of order placement, followed by full payment Net 30 days from invoice date once the units are delivered to the Company.

NOTE 7 - PREPAID EXPENSES AND41

NOTE 7 - PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details)	12 Months Ended
	Dec. 31, 2013USD ($)
Disclosure Text Block Supplement [Abstract]
Proceeds from Deposits from Customers	$ 285,555

NOTE 7 - PREPAID EXPENSES AND42

NOTE 7 - PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - Schedule of Prepaid Expenses and Other Assets - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Schedule of Prepaid Expenses and Other Assets [Abstract]
Prepaid Insurance	$ 23,228	$ 44,101
Subscriptions	6,709	24,050
Vendor Prepayments	53,465	103,044
Deferred Charges	163,603	98,953
Total Prepaid Expenses and Other Assets	$ 247,005	$ 270,148

NOTE 8 - NOTES PAYABLE - (NON43

NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details)

Aug. 31, 2015USD ($)

Jun. 29, 2015USD ($)

Jun. 11, 2015USD ($)

May. 06, 2015USD ($)

Jul. 11, 2014USD ($)

Oct. 31, 2015

Aug. 11, 2015USD ($)

May. 31, 2014USD ($)

Nov. 30, 2013

Mar. 31, 2015USD ($)

Jun. 30, 2015USD ($)

Sep. 30, 2015USD ($)

Sep. 30, 2014USD ($)

Dec. 31, 2014USD ($)

NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) [Line Items]

Notes Payable

$ 1,210,419

$ 1,139,046

Debt Instrument, Increase (Decrease), Net

526,315

$ 0

Proceeds from Insurance Settlement, Investing Activities

$ 11,254

Amortization of Debt Discount (Premium)

2,666

$ 0

Repayments of Notes Payable

30,750

$ 0

Notes Payable, Other Payables [Member]

NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) [Line Items]

Debt Instrument, Face Amount

$ 33,319

Debt Instrument, Term

11 months

Debt Instrument, Interest Rate, Stated Percentage

7.50%

Debt Issuance Cost

10,166

Number of Notes Payable

2

Director [Member] | Notes Payable, Other Payables [Member]

NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) [Line Items]

Debt Instrument, Face Amount

$ 50,000

Debt Instrument, Term

90 days

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Proceeds from Short-term Debt

$ 50,000

Director [Member] | Notes Payable, Other Payables [Member] | Subsequent Event [Member]

NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

7.00%

Debt Instrument, Payment Terms

payment due within 30 days of the Company’s common stock commencing trading on the NASDAQ Capital Market

Notes Payable, Other Payables [Member]

NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) [Line Items]

Notes Payable

1,210,419

Debt Instrument, Increase (Decrease), Net

(71,373)

Debt Issued May 6, 2015 [Member] | Notes Payable, Other Payables [Member]

NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) [Line Items]

Debt Instrument, Face Amount

$ 300,000

Debt Instrument, Term

6 months

Debt Instrument, Interest Rate, Stated Percentage

35.00%

Debt Instrument, Fee Amount

$ 999

Debt Instrument, Payment Terms

early payment options: 1-30 days - $360,000, 31-60 days - $366,000, 61-90 days - $375,000 and 91+ days - $405,000

Repayments of Short-term Debt

$ 245,000

$ 39,375

Debt Issued May 6, 2015 [Member] | Notes Payable, Other Payables [Member] | Debt Instrument, Frequency of Payment, Tranche One [Member]

NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) [Line Items]

Debt Instrument, Frequency of Payment, Term

20 days

Debt Instrument, Periodic Payment

$ 2,000

Debt Instrument, Frequency of Periodic Payment

daily

Debt Issued May 6, 2015 [Member] | Notes Payable, Other Payables [Member] | Debt Instrument, Frequency of Payment, Tranche Two [Member]

NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) [Line Items]

Debt Instrument, Frequency of Payment, Term

100 days

Debt Instrument, Periodic Payment

$ 3,650

Debt Instrument, Frequency of Periodic Payment

daily

Debt Issued June 29, 2015 [Member] | Notes Payable, Other Payables [Member]

NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) [Line Items]

Debt Instrument, Face Amount

$ 50,000

Debt Instrument, Term

4 months

Debt Instrument, Interest Rate, Stated Percentage

40.00%

Debt Instrument, Frequency of Payment, Term

88 days

Debt Instrument, Periodic Payment

$ 795

Debt Instrument, Frequency of Periodic Payment

daily

Debt Instrument, Fee Amount

$ 1,000

Debt Instrument, Payment Terms

early payment options: 1-30 days - $59,950 and 31+ days - $69,950

Repayments of Short-term Debt

$ 42,718

568

Debt Issued May 2014 [Member] | Notes Payable, Other Payables [Member]

NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) [Line Items]

Debt Instrument, Face Amount

$ 607,500

Debt Instrument, Term

36 months

Debt Instrument, Interest Rate, Stated Percentage

50.00%

Debt Instrument, Frequency of Periodic Payment

requires a specific repayment amount be made by the Company every six months, commencing six months after the date the note was issued

Debt Instrument, Payment Terms

The Company is required to repay 10%, 30% and 60% of the aggregate repayment amount in years one, two and three of the notes’ term, respectively.

Proceeds from Short-term Debt

$ 405,000

Number of Notes Payable

8

Debt Instrument, Unamortized Discount

$ 202,500

Amortization of Debt Discount (Premium)

50,634

Debt Issued July 2014 [Member] | Notes Payable, Other Payables [Member]

NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) [Line Items]

Debt Instrument, Face Amount

$ 60,000

Debt Instrument, Interest Rate, Stated Percentage

15.00%

Repayments of Short-term Debt

$ 30,745

Debt Instrument, Maturity Date

Apr. 11, 2015

Debt Issued July 2014 [Member] | Notes Payable, Other Payables [Member] | Debt Instrument, Frequency of Payment, Tranche One [Member]

NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) [Line Items]

Debt Instrument, Frequency of Periodic Payment

monthly

Debt Instrument, Periodic Payment, Interest

$ 750

Debt Issued July 2014 [Member] | Notes Payable, Other Payables [Member] | Debt Instrument, Frequency of Payment, Tranche Two [Member]

NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) [Line Items]

Debt Instrument, Frequency of Payment, Term

8 months

Debt Instrument, Periodic Payment

$ 7,028

Debt Instrument, Frequency of Periodic Payment

monthly

Debt Issued July 2014 [Member] | Notes Payable, Other Payables [Member] | Automobiles [Member]

NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) [Line Items]

Repayments of Notes Payable

563,118

Third Party Financier [Member] | Notes Payable, Other Payables [Member]

NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) [Line Items]

Debt Instrument, Face Amount

$ 200,000

Debt Instrument, Term

6 months

Debt Instrument, Interest Rate, Stated Percentage

38.00%

Debt Instrument, Fee Amount

$ 999

Debt Instrument, Payment Terms

1-30 days - $246,000, 31-60 days - $250,000, 61-90 days - $256,000 and 91+ days - $276,000

Repayments of Short-term Debt

$ 24,320

Third Party Financier [Member] | Notes Payable, Other Payables [Member] | Debt Instrument, Frequency of Payment, Tranche One [Member]

NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) [Line Items]

Debt Instrument, Term

120 days

Debt Instrument, Periodic Payment

$ 2,300

Debt Instrument, Frequency of Periodic Payment

daily

NOTE 8 - NOTES PAYABLE - (NON44

NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) - Schedule of Debt - USD ($)	Sep. 30, 2015	Dec. 31, 2014
NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) - Schedule of Debt [Line Items]
Notes Payable	$ 1,210,419	$ 1,139,046
Less: Current portion	(725,071)	(791,289)
Long-term portion	485,348	347,757
Notes Payable to Banks [Member]
NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) - Schedule of Debt [Line Items]
Notes Payable	259,551	84,406
Notes Payable, Other Payables [Member]
NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) - Schedule of Debt [Line Items]
Notes Payable	1,210,419
Loans Payable [Member]
NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) - Schedule of Debt [Line Items]
Notes Payable	936,120	1,014,340
Insurance Coverage [Member] | Notes Payable, Other Payables [Member]
NOTE 8 - NOTES PAYABLE - (NON-CONVERTIBLE) (Details) - Schedule of Debt [Line Items]
Notes Payable	$ 14,748	$ 40,300

NOTE 9 - CONVERTIBLE NOTES PA45

NOTE 9 - CONVERTIBLE NOTES PAYABLE (Details)	Feb. 06, 2015USD ($)$ / sharesshares	Aug. 10, 2015USD ($)$ / sharesshares	Apr. 30, 2015USD ($)shares	Sep. 30, 2015USD ($)$ / sharesshares	Jun. 30, 2015USD ($)$ / shares	Mar. 31, 2015USD ($)	Sep. 30, 2015USD ($)$ / sharesshares	Sep. 30, 2014USD ($)	Dec. 31, 2014USD ($)	Oct. 31, 2014USD ($)	Dec. 31, 2013USD ($)
NOTE 9 - CONVERTIBLE NOTES PAYABLE (Details) [Line Items]
Convertible Notes Payable				$ 204,861			$ 204,861		$ 398,786		$ 873,263
Debt Instrument, Increase (Decrease), Net							526,315		0
Proceeds from Convertible Debt							2,123,068	$ 0
Debt Instrument, Convertible, Beneficial Conversion Feature							30,785		0
Amortization of Debt Discount (Premium)							2,666	$ 0
Debt Conversion, Original Debt, Amount			$ 65,000	$ 689,455			$ 689,455		$ 474,477
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares			6,500	70,289
Class of Warrant or Rights, Granted (in Shares) | shares							285,388
Convertible Debt [Member]
NOTE 9 - CONVERTIBLE NOTES PAYABLE (Details) [Line Items]
Convertible Notes Payable				$ 204,861			$ 204,861
Debt Instrument, Increase (Decrease), Net							193,925
Debt Instrument, Face Amount		$ 1,795,000								$ 750,000
Proceeds from Convertible Debt					$ 30,000	$ 484,315
Debt Instrument, Interest Rate, Stated Percentage					2.00%
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares	$ 11				$ 11
Debt Instrument, Convertible, Beneficial Conversion Feature							367,155
Amortization of Debt Discount (Premium)							336,370
Debt Conversion, Original Debt, Amount	$ 65,000						$ 689,455
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares	6,500						30,188
Shares Issued, Price Per Share (in Dollars per share) | $ / shares	$ 10
Class of Warrant or Rights, Granted (in Shares) | shares	6,500	236,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares	$ 20	$ 7.50
Reclassified As Current [Member] | Convertible Debt [Member]
NOTE 9 - CONVERTIBLE NOTES PAYABLE (Details) [Line Items]
Debt Reclassified, Amount						$ 337,532
Number of Notes Payable						8
Debt Instrument, Maturity Date						Mar. 31, 2016
Minimum [Member]
NOTE 9 - CONVERTIBLE NOTES PAYABLE (Details) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares				$ 5			$ 5
Minimum [Member] | Convertible Debt [Member]
NOTE 9 - CONVERTIBLE NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares				5			5
Maximum [Member]
NOTE 9 - CONVERTIBLE NOTES PAYABLE (Details) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares				22.50			22.50
Maximum [Member] | Convertible Debt [Member]
NOTE 9 - CONVERTIBLE NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares				$ 10			$ 10

NOTE 9 - CONVERTIBLE NOTES PA46

NOTE 9 - CONVERTIBLE NOTES PAYABLE (Details) - Schedule of Convertible Notes Payable - USD ($)	1 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended
	Apr. 30, 2015	Sep. 30, 2015	Sep. 30, 2015	Dec. 31, 2014
Schedule of Convertible Notes Payable [Abstract]
Total convertible notes payable at beginning of period			$ 398,786	$ 873,263
Plus: additional notes payable			526,315	0
Less: beneficial conversion feature			(30,785)	0
Less: note conversions	$ (65,000)	$ (689,455)	(689,455)	(474,477)
Convertible notes payable, net		204,861	204,861	398,786
Less: current portion, net		(153,646)	(153,646)	(9,608)
Convertible notes payable, net, long-term portion		$ 51,215	$ 51,215	$ 389,178

NOTE 10 - PRIVATE PLACEMENT C47

NOTE 10 - PRIVATE PLACEMENT CONVERTIBLE NOTES (Details) - USD ($)	Feb. 06, 2015	Aug. 10, 2015	Sep. 30, 2015	Oct. 31, 2014
NOTE 10 - PRIVATE PLACEMENT CONVERTIBLE NOTES (Details) [Line Items]
Class of Warrant or Rights, Granted			285,388
Convertible Debt [Member]
NOTE 10 - PRIVATE PLACEMENT CONVERTIBLE NOTES (Details) [Line Items]
Debt Instrument, Face Amount (in Dollars)		$ 1,795,000		$ 750,000
Class of Warrant or Rights, Granted	6,500	236,000
Warrants, Term of Warrants		5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)	$ 20	$ 7.50
Private Placement Agent [Member] | Convertible Debt [Member]
NOTE 10 - PRIVATE PLACEMENT CONVERTIBLE NOTES (Details) [Line Items]
Class of Warrant or Rights, Granted		28,320

NOTE 11 - PREFERRED STOCK (Deta

NOTE 11 - PREFERRED STOCK (Details) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended		15 Months Ended	24 Months Ended
	Apr. 30, 2008	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Mar. 31, 2010	Dec. 31, 2010
NOTE 11 - PREFERRED STOCK (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares)				68,519
Preferred Stock, Accretion of Redemption Discount		$ 18,375	$ 26,466	$ 52,500	$ 51,514
Series A Preferred Stock [Member]
NOTE 11 - PREFERRED STOCK (Details) [Line Items]
Stock Issued During Period, Shares, Acquisitions (in Shares)	100,000
Noncash or Part Noncash Acquisition, Interest Acquired	100.00%
Convertible Preferred Stock, Shares Issued upon Conversion (in Shares)	1
Preferred Stock, Voting Rights	voting rights on a basis of 750 votes per share
Series B Preferred Stock [Member]
NOTE 11 - PREFERRED STOCK (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares)						375,000
Proceeds from Issuance of Private Placement						$ 1,500,000
Convertible Preferred Stock, Terms of Conversion				convertible into 40 shares of common stock per share, subject to adjustment for issuances by the Company of common stock at less than $5.00 per share			convertible into a total of 300,000 shares of the Company’s common stock
Preferred Stock, Dividend Payment Terms				i) accrue dividends at a rate of 7.0% per annum, payable in preference to the common stock or any other capital stock of the Company, ii) have a preference in liquidation, or deemed liquidation, to receive the initial investment in the Series B Preferred Stock, plus accrued and unpaid dividends, prior to the common stock, iii) are convertible into 40 shares of common stock per share, subject to adjustment for issuances by the Company of common stock at less than $5.00 per share, and iv) have the right to elect one member of the Company’s Board of Directors.
Preferred Stock, Dividend Rate, Percentage				7.00%
Preferred Stock, Election Rights				right to elect one member of the Company’s Board of Directors
Dividends, Preferred Stock				$ 78,534	78,534
Preferred Stock, Accretion of Redemption Discount				51,514	51,514
Dividends Payable		$ 27,020	$ 27,020	$ 27,020	$ 27,020

NOTE 12 - COMMON STOCK (Details

NOTE 12 - COMMON STOCK (Details) - USD ($)	Nov. 13, 2015	Oct. 14, 2015	Sep. 09, 2015	Sep. 30, 2015	Jun. 30, 2015	May. 31, 2015	Apr. 30, 2015	Mar. 31, 2015	Nov. 16, 2015	Sep. 30, 2015	Mar. 31, 2015	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
NOTE 12 - COMMON STOCK (Details) [Line Items]
Common Stock, Par or Stated Value Per Share				$ 0.0001						$ 0.0001		$ 0.0001		$ 0.0001
Stock Issued During Period, Shares, New Issues												68,519
Proceeds from Warrant Exercises												$ 119,366	$ 24,000
Proceeds from Issuance or Sale of Equity												0	$ 245,500
Debt Conversion, Converted Instrument, Shares Issued							6,500			70,289
Debt Conversion, Original Debt, Amount							$ 65,000			$ 689,455		$ 689,455		$ 474,477
Class of Warrant or Rights, Exercised												12,760
Stock Issued During Period, Shares, Issued for Services												2,000	1,200
Stock Issued During Period, Value, Issued for Services												$ 17,000	$ 60,000
Capital contributed through forfeiture of conractual compensation												$ 59,250	$ 59,250
Subsequent Event [Member]
NOTE 12 - COMMON STOCK (Details) [Line Items]
Stockholders' Equity, Reverse Stock Split		1-for-50
Common Stock, Par or Stated Value Per Share		$ 0.0001
Stock Issued During Period, Shares, New Issues	3,028,572
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 3.125								$ 3.125
Proceeds from Issuance or Sale of Equity	$ 10,600,000
Debt Conversion, Converted Instrument, Shares Issued									130,955
Warrants, Term of Warrants	5 years								5 years
Sale of Stock, Price Per Share	$ 3.49								$ 3.49
Stock Issued for Exercise of Warrants [Member]
NOTE 12 - COMMON STOCK (Details) [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities												6,960
Proceeds from Warrant Exercises								$ 8,000		$ 127,600		$ 99,600
Class of Warrant or Right, Exercise Price of Warrants or Rights								$ 10			$ 10
Class of Warrant or Rights, Exercised								800		2,000	10,760
Stock Issued for Prior Warrant Exercises [Member]
NOTE 12 - COMMON STOCK (Details) [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities												2,400
Proceeds from Warrant Exercises												$ 24,000
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 10						$ 10		$ 10
Stock and Warrants Issued for Cash [Member]
NOTE 12 - COMMON STOCK (Details) [Line Items]
Stock Issued During Period, Shares, New Issues					338	1,000						3,000
Class of Warrant or Right, Exercise Price of Warrants or Rights						$ 19
Proceeds from Issuance or Sale of Equity					$ 1,690			$ 5,000				$ 15,000
Warrants, Term of Warrants						4 years
Sale of Stock, Price Per Share					$ 9.50
Equity Issued for Services [Member]
NOTE 12 - COMMON STOCK (Details) [Line Items]
Warrants, Term of Warrants			5 years
Shares Issued, Price Per Share			$ 8.50
Equity Issued for Services [Member] | Shares Issued Price, $7.50 [Member]
NOTE 12 - COMMON STOCK (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services				12,333
Stock Issued During Period, Value, Issued for Services				$ 92,500
Shares Issued, Price Per Share				$ 7.50						7.50		$ 7.50
Shares Issued Price, $8.50 [Member]
NOTE 12 - COMMON STOCK (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services				2,000
Stock Issued During Period, Value, Issued for Services				$ 17,000
Shares Issued, Price Per Share				$ 8.50						8.50		8.50
Conversion of Notes Payable [Member]
NOTE 12 - COMMON STOCK (Details) [Line Items]
Debt Conversion, Converted Instrument, Shares Issued				29,097
Debt Conversion, Original Debt, Amount				$ 272,323
Debt Instrument, Convertible, Conversion Price				$ 9.50						9.50		9.50
Stock Issued for Note Payable [Member]
NOTE 12 - COMMON STOCK (Details) [Line Items]
Shares Issued, Price Per Share				$ 19.50						$ 19.50		$ 19.50
Stock Issued During Period, Shares, Other				1,091
Stock Issued During Period, Value, Other				$ 21,273

NOTE 13 - COMMON STOCK TO BE 50

NOTE 13 - COMMON STOCK TO BE ISSUED (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
NOTE 13 - COMMON STOCK TO BE ISSUED (Details) [Line Items]
Proceeds from Issuance or Sale of Equity	$ 0	$ 245,500
Sale of Stock and Warrant to be Issued [Member]
NOTE 13 - COMMON STOCK TO BE ISSUED (Details) [Line Items]
Proceeds from Issuance or Sale of Equity			$ 3,000
Common Stock, Shares Subscribed but Unissued			600
Warrants, Term of Warrants			4 years
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 5

NOTE 13 - COMMON STOCK TO BE 51

NOTE 13 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued - USD ($)	Sep. 30, 2015	Dec. 31, 2014
NOTE 13 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued [Line Items]
Number of shares to be issued	67,589	6,000
Value of shares to be issued	$ 595,981	$ 42,000
Stock to be Issued for Cash at $5.00 [Member]
NOTE 13 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued [Line Items]
Number of shares to be issued	600	3,600
Value of shares to be issued	$ 3,000	$ 18,000
Stock to be Issued for Cash at $10.00 [Member]
NOTE 13 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued [Line Items]
Number of shares to be issued	0	2,400
Value of shares to be issued	$ 0	$ 24,000
Stock to be Issued for Services at $7.50 [Member]
NOTE 13 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued [Line Items]
Number of shares to be issued	569	0
Value of shares to be issued	$ 4,262	$ 0
Stock to be issued for Convertible Notes at $8.50 [Member]
NOTE 13 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued [Line Items]
Number of shares to be issued	22,133	0
Value of shares to be issued	$ 188,133	$ 0
Stock to be Issued for Conversion of Notes at $9.00 [Member]
NOTE 13 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued [Line Items]
Number of shares to be issued	42,287	0
Value of shares to be issued	$ 380,583	$ 0
Stock to be Issued for Deposits at $10.00 [Member]
NOTE 13 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued [Line Items]
Number of shares to be issued	1,177	0
Value of shares to be issued	$ 11,766	$ 0
[Member]Stock to be Issued for Convertible Notes at $10.00 [Member]
NOTE 13 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued [Line Items]
Number of shares to be issued	823	0
Value of shares to be issued	$ 8,234	$ 0
Common Stock To Be Issued [Member]
NOTE 13 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued [Line Items]
Number of shares to be issued	67,589	6,000
Value of shares to be issued	$ 595,978	$ 42,000

NOTE 13 - COMMON STOCK TO BE 52

NOTE 13 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued (Parentheticals) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Stock to be Issued for Cash at $5.00 [Member]
NOTE 13 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued (Parentheticals) [Line Items]
Per share	$ 5	$ 5
Stock to be Issued for Cash at $10.00 [Member]
NOTE 13 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued (Parentheticals) [Line Items]
Per share	10	$ 10
Stock to be Issued for Services at $7.50 [Member]
NOTE 13 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued (Parentheticals) [Line Items]
Per share	7.50
Stock to be issued for Convertible Notes at $8.50 [Member]
NOTE 13 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued (Parentheticals) [Line Items]
Per share	8.50
Stock to be Issued for Conversion of Notes at $9.00 [Member]
NOTE 13 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued (Parentheticals) [Line Items]
Per share	9
Stock to be Issued for Deposits at $10.00 [Member]
NOTE 13 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued (Parentheticals) [Line Items]
Per share	10
[Member]Stock to be Issued for Convertible Notes at $10.00 [Member]
NOTE 13 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued (Parentheticals) [Line Items]
Per share	$ 10

NOTE 14 - BASIC AND FULLY DIL53

NOTE 14 - BASIC AND FULLY DILUTED LOSS PER SHARE (Details) - Schedule of Anti-Dilutive Common Stock Equivalents - shares	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock Equivalents Outstanding	1,686,216	1,175,900
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock Equivalents Outstanding	274,183	88,345
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock Equivalents Outstanding	715,264	407,876
Equity Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock Equivalents Outstanding	202,100	198,300
Preferred Stock Outstanding [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock Equivalents Outstanding	302,000	302,000
Stock to be issued [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock Equivalents Outstanding	67,589	56,000
Preferred Stock Dividends [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock Equivalents Outstanding	125,080	123,379

NOTE 15 - OUTSTANDING WARRANT54

NOTE 15 - OUTSTANDING WARRANTS (Details)

Sep. 09, 2015USD ($)$ / sharesshares

May. 15, 2015USD ($)$ / sharesshares

Feb. 06, 2015USD ($)$ / sharesshares

Sep. 16, 2014USD ($)$ / sharesshares

Aug. 10, 2015USD ($)$ / sharesshares

Jun. 30, 2015USD ($)shares

May. 31, 2015$ / sharesshares

Apr. 30, 2015USD ($)

Mar. 31, 2015USD ($)$ / sharesshares

Sep. 30, 2015USD ($)$ / sharesshares

Mar. 31, 2015$ / sharesshares

Sep. 30, 2015USD ($)$ / sharesshares

Sep. 30, 2014USD ($)

Dec. 31, 2014USD ($)shares

Oct. 31, 2014USD ($)

NOTE 15 - OUTSTANDING WARRANTS (Details) [Line Items]

Warrants Increase (Decrease), Net

(267,828)

Warrants and Rights Outstanding (in Dollars) | $

$ 447,436

Class of Warrant or Rights, Granted

285,388

Warrants, Fair Value of Warrants, Granted (in Dollars) | $

$ 107,599

$ 0

Stock Issued During Period, Shares, New Issues

68,519

Proceeds from Issuance or Sale of Equity (in Dollars) | $

$ 0

245,500

Debt Conversion, Original Debt, Amount (in Dollars) | $

$ 65,000

$ 689,455

$ 689,455

$ 474,477

Class of Warrant or Rights, Expired

4,800

Class of Warrant or Rights Weighted Average Exercise Price of Warrants or Rights Cancelled (in Dollars per share) | $ / shares

$ 10

Class of Warrant or Rights, Exercised

12,760

Proceeds from Warrant Exercises (in Dollars) | $

$ 119,366

$ 24,000

Consulting Agreement with Public Relations Services [Member]

NOTE 15 - OUTSTANDING WARRANTS (Details) [Line Items]

Class of Warrant or Rights, Granted

6,000

Warrants, Term of Warrants

5 years

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares

$ 11

Warrants, Fair Value of Warrants, Granted (in Dollars) | $

$ 52,639

Consulting Agreement, Term

12 months

Class of Warrant or Right, Vesting Terms

The warrants were granted on May 15, 2015 and vest in 12 equal monthly installments commencing June 15, 2015

Warrants Issued in Connection with Consulting Agreement [Member]

NOTE 15 - OUTSTANDING WARRANTS (Details) [Line Items]

Class of Warrant or Rights, Granted

900

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares

$ 5

Warrants, Fair Value of Warrants, Granted (in Dollars) | $

$ 17,453

Consulting Agreement, Term

6 months

Class of Warrant or Right, Vesting Terms

The warrants vest in tranches of 300 shares per qualifying event

Warrants, Expiration Date

Dec. 31, 2015

Convertible Debt [Member]

NOTE 15 - OUTSTANDING WARRANTS (Details) [Line Items]

Debt Instrument, Face Amount (in Dollars) | $

$ 1,795,000

$ 750,000

Class of Warrant or Rights, Granted

6,500

236,000

Warrants, Term of Warrants

5 years

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares

$ 20

$ 7.50

Shares Issued, Price Per Share (in Dollars per share) | $ / shares

$ 10

Debt Conversion, Original Debt, Amount (in Dollars) | $

$ 65,000

$ 689,455

Private Placement Agent [Member] | Convertible Debt [Member]

NOTE 15 - OUTSTANDING WARRANTS (Details) [Line Items]

Class of Warrant or Rights, Granted

28,320

Warrants, Fair Value of Warrants, Granted (in Dollars) | $

$ 214,162

Equity Issued for Services [Member]

NOTE 15 - OUTSTANDING WARRANTS (Details) [Line Items]

Class of Warrant or Rights, Granted

12,000

Warrants, Term of Warrants

5 years

Warrants, Fair Value of Warrants, Granted (in Dollars) | $

$ 84,049

Shares Issued, Price Per Share (in Dollars per share) | $ / shares

$ 8.50

Stock and Warrants Issued for Cash [Member]

NOTE 15 - OUTSTANDING WARRANTS (Details) [Line Items]

Warrants, Term of Warrants

4 years

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares

$ 19

Stock Issued During Period, Shares, New Issues

338

1,000

3,000

Proceeds from Issuance or Sale of Equity (in Dollars) | $

$ 1,690

$ 5,000

$ 15,000

Stock and Warrants Issued for Cash [Member] | Warrants Exercisable at $5.00 [Member]

NOTE 15 - OUTSTANDING WARRANTS (Details) [Line Items]

Class of Warrant or Rights, Granted

600

3

Warrants, Term of Warrants

4 years

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares

$ 5

$ 5

Stock Issued During Period, Shares, New Issues

3,000

Proceeds from Issuance or Sale of Equity (in Dollars) | $

$ 15,000

$ 5,000

Number of Deposits

3

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

200

Stock and Warrants Issued for Cash [Member] | Warrants Exercisable at $9.50 [Member]

NOTE 15 - OUTSTANDING WARRANTS (Details) [Line Items]

Class of Warrant or Rights, Granted

68

Warrants, Term of Warrants

4 years

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares

9.50

$ 9.50

Stock Issued During Period, Shares, New Issues

338

Proceeds from Issuance or Sale of Equity (in Dollars) | $

$ 1,690

Stock and Warrants Issued for Cash [Member] | Warrants Exercisable at $19.00 [Member]

NOTE 15 - OUTSTANDING WARRANTS (Details) [Line Items]

Class of Warrant or Rights, Granted

200

Warrants, Term of Warrants

4 years

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares

19

$ 19

Stock Issued During Period, Shares, New Issues

1,000

Proceeds from Issuance or Sale of Equity (in Dollars) | $

$ 5,000

Warrants Issued in Connection with Debt Conversion [Member] | Warrants Exercisable at $20.00 [Member]

NOTE 15 - OUTSTANDING WARRANTS (Details) [Line Items]

Class of Warrant or Rights, Granted

1,300

Warrants, Term of Warrants

4 years

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares

$ 20

$ 20

Debt Conversion, Original Debt, Amount (in Dollars) | $

$ 65,000

Warrants Expired [Member]

NOTE 15 - OUTSTANDING WARRANTS (Details) [Line Items]

Number of Warrant Holders

7

Stock Issued for Exercise of Warrants [Member]

NOTE 15 - OUTSTANDING WARRANTS (Details) [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares

$ 10

$ 10

Class of Warrant or Rights, Exercised

800

2,000

10,760

Proceeds from Warrant Exercises (in Dollars) | $

$ 8,000

$ 127,600

$ 99,600

NOTE 15 - OUTSTANDING WARRANT55

NOTE 15 - OUTSTANDING WARRANTS (Details) - Schedule of Changes in Warrants	9 Months Ended
	Sep. 30, 2015$ / sharesshares
Schedule of Changes in Warrants [Abstract]
Outstanding, January 1, 2015 | shares	447,436
Outstanding, January 1, 2015	$ 8
Granted | shares	285,388
Granted	$ 7.50
Expired/Cancelled | shares	(4,800)
Expired/Cancelled	$ (10)
Exercised | shares	(12,760)
Exercised	$ (10)
Outstanding September 30, 2015 | shares	715,264
Outstanding September 30, 2015	$ 7.50
Exercisable September 30, 2015 | shares	575,264
Exercisable September 30, 2015	$ 8

NOTE 15 - OUTSTANDING WARRANT56

NOTE 15 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range - $ / shares	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
NOTE 15 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants Outstanding (in Shares)	715,264	447,436
Warrants Outstanding, Remaining Life	3 years 105 days
Warrants Outstanding, Weighted Average Exercise Price	$ 7.50	$ 8
Warrants Exercisable (in Shares)	575,264
Warrants Exercisable, Weighted Average Exercise Price	$ 8
Warrants Exercisable at $5.00 [Member]
NOTE 15 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants, Exercise Price Range	$ 5
Warrants Outstanding (in Shares)	240,852
Warrants Outstanding, Remaining Life	2 years 193 days
Warrants Outstanding, Weighted Average Exercise Price	$ 5
Warrants Exercisable (in Shares)	104,852
Warrants Exercisable, Weighted Average Exercise Price	$ 5
Warrants Exercisable at $5.50-9.50 [Member]
NOTE 15 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants Outstanding (in Shares)	284,868
Warrants Outstanding, Remaining Life	4 years 281 days
Warrants Outstanding, Weighted Average Exercise Price	$ 7.50
Warrants Exercisable (in Shares)	284,868
Warrants Exercisable, Weighted Average Exercise Price	$ 7.50
Warrants Exercisable at $10.00-22.50 [Member]
NOTE 15 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants Outstanding (in Shares)	189,544
Warrants Outstanding, Remaining Life	2 years 3 days
Warrants Outstanding, Weighted Average Exercise Price	$ 11
Warrants Exercisable (in Shares)	185,544
Warrants Exercisable, Weighted Average Exercise Price	$ 11
Minimum [Member]
NOTE 15 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants, Exercise Price Range	5
Minimum [Member] | Warrants Exercisable at $5.50-9.50 [Member]
NOTE 15 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants, Exercise Price Range	5.50
Minimum [Member] | Warrants Exercisable at $10.00-22.50 [Member]
NOTE 15 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants, Exercise Price Range	10
Maximum [Member]
NOTE 15 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants, Exercise Price Range	22.50
Maximum [Member] | Warrants Exercisable at $5.50-9.50 [Member]
NOTE 15 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants, Exercise Price Range	9.50
Maximum [Member] | Warrants Exercisable at $10.00-22.50 [Member]
NOTE 15 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants, Exercise Price Range	$ 22.50

NOTE 16 - EMPLOYEE OPTIONS (Det

NOTE 16 - EMPLOYEE OPTIONS (Details)	Mar. 20, 2015USD ($)$ / sharesshares	Jan. 02, 2015USD ($)$ / sharesshares	Sep. 02, 2009shares	Sep. 30, 2015USD ($)$ / sharesshares	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)$ / sharesshares	Sep. 30, 2014USD ($)	Dec. 31, 2013$ / sharesshares
NOTE 16 - EMPLOYEE OPTIONS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number (in Shares)				202,100		202,100		196,300
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number (in Shares)				167,268		167,268
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price (in Dollars per share) | $ / shares				$ 6		$ 6		$ 4.50
Share-based Compensation (in Dollars) | $						$ 145,591	$ 114,651
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)						8,600
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share) | $ / shares						$ 18.50
2009 Long Term Incentive Plan [Member]
NOTE 16 - EMPLOYEE OPTIONS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)			400,000
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number (in Shares)				202,100		202,100
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number (in Shares)				167,268		167,268
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price (in Dollars per share) | $ / shares				$ 4.50		$ 4.50
Share-based Compensation (in Dollars) | $				$ 49,759	$ 36,009	$ 145,591	$ 114,651
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options (in Dollars) | $				$ 426,076		$ 426,076
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition						1 year 229 days
Share-based Compensation Award, Tranche Three [Member] | 2009 Long Term Incentive Plan [Member]
NOTE 16 - EMPLOYEE OPTIONS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			3 years
Share-based Compensation Award, Tranche One [Member] | 2009 Long Term Incentive Plan [Member]
NOTE 16 - EMPLOYEE OPTIONS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			5 years
Options Issued to Each Director [Member] | 2009 Long Term Incentive Plan [Member]
NOTE 16 - EMPLOYEE OPTIONS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)		1,200
Options Issued to Directors [Member] | 2009 Long Term Incentive Plan [Member]
NOTE 16 - EMPLOYEE OPTIONS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		24 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)	1,000	3,600
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share) | $ / shares	$ 11	$ 5
Number of Directors		3
Employee Service Share-based Compensation, Allocation of Recognized Period Costs, Capitalized Amount (in Dollars) | $	$ 6,646	$ 55,179
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights		for a three-year period, with 33% vesting on the one-year anniversary of the grant date, and the remainder vesting ratably over the next eight quarters
Options Issued to Directors [Member] | Share-based Compensation Award, Tranche One [Member] | 2009 Long Term Incentive Plan [Member]
NOTE 16 - EMPLOYEE OPTIONS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	33.00%
Options Issued to Directors [Member] | Share-based Compensation Award, Tranche Two [Member] | 2009 Long Term Incentive Plan [Member]
NOTE 16 - EMPLOYEE OPTIONS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	24 months
Options Issued to New Employees [Member] | 2009 Long Term Incentive Plan [Member]
NOTE 16 - EMPLOYEE OPTIONS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)	4,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share) | $ / shares	$ 5
Employee Service Share-based Compensation, Allocation of Recognized Period Costs, Capitalized Amount (in Dollars) | $	$ 50,281
Options Issued to New Employees [Member] | Share-based Compensation Award, Tranche One [Member] | 2009 Long Term Incentive Plan [Member]
NOTE 16 - EMPLOYEE OPTIONS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights	three year vesting period, 33% vesting on the one-year anniversary of the grant date, and the remainder vesting ratably over the next eight quarters
Options Issued to New Employees [Member] | Share-based Compensation Award, Tranche Two [Member] | 2009 Long Term Incentive Plan [Member]
NOTE 16 - EMPLOYEE OPTIONS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	24 months

NOTE 16 - EMPLOYEE OPTIONS (De

NOTE 16 - EMPLOYEE OPTIONS (Details) - Summary of Stock Option Activity - USD ($)	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Summary of Stock Option Activity [Abstract]
Aggregate Intrinsic Value (in Dollars)	$ 771,200	$ 785,200
Weighted Average Remaining Contractual Life	6 years 127 days
Options vested and exercisable at period end (in Shares)	167,268
Options vested and exercisable at period end	$ 4.50
Options vested and exercisable at period end (in Dollars)	$ 639,352
Options vested and exercisable at period end	5 years 317 days
Weighted average grant-date fair value of options granted during the period	$ 13
Granted (in Shares)	8,600
Granted	$ 18.50
Exercised	$ 0
Exercised (in Shares)	0
Forfeited/ Cancelled (in Shares)	(2,800)
Forfeited/ Cancelled	$ (3.50)
Forfeited/ Cancelled (in Dollars)	$ (14,000)
Options (in Shares)	202,100
Weighted average exercise price	$ 6

NOTE 16 - EMPLOYEE OPTIONS (59

NOTE 16 - EMPLOYEE OPTIONS (Details) - Summary of Outstanding and Exercisable Options	9 Months Ended
	Sep. 30, 2015$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Options Outstanding (in Shares) | shares	202,100
Number of Options Exercisable (in Shares) | shares	167,268
Options at $0.00 - $4.00 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Lower Limit	$ 0
Range of Exercise Prices, Upper Limit	$ 4
Number of Options Outstanding (in Shares) | shares	50,000
Options Outstanding, Weighted Average Remaining Contractual Life	5 years 32 days
Options Outstanding, Weigthed Average Exercise Price	$ 4
Number of Options Exercisable (in Shares) | shares	50,000
Options Exercisable, Weighted Average Exercise Price	$ 4
Options at $4.50 - $21.00 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise Prices, Lower Limit	4.50
Range of Exercise Prices, Upper Limit	$ 21
Number of Options Outstanding (in Shares) | shares	152,100
Options Outstanding, Weighted Average Remaining Contractual Life	6 years 29 days
Options Outstanding, Weigthed Average Exercise Price	$ 6
Number of Options Exercisable (in Shares) | shares	117,268
Options Exercisable, Weighted Average Exercise Price	$ 5

NOTE 16 - EMPLOYEE OPTIONS (60

NOTE 16 - EMPLOYEE OPTIONS (Details) - Summary of Non-vested Shares	9 Months Ended
	Sep. 30, 2015$ / sharesshares
Summary of Non-vested Shares [Abstract]
Non-vested at January 1, 2015 | shares	45,834
Non-vested at January 1, 2015	$ 10
Granted | shares	8,600
Granted	$ 13
Forfeited | shares	(2,800)
Forfeited	$ (3.50)
Vested | shares	(16,802)
Vested	$ (7.50)
Non-vested | shares	34,832
Non-vested	$ 12

NOTE 17 - COMMITMENTS, CONTIN61

NOTE 17 - COMMITMENTS, CONTINGENCIES AND BOARD OF DIRECTORS' ACTIONS (Details) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
NOTE 17 - COMMITMENTS, CONTINGENCIES AND BOARD OF DIRECTORS' ACTIONS (Details) [Line Items]
Capital contributed through forfeiture of conractual compensation	$ 59,250	$ 59,250
Purchase Commitment [Member]
NOTE 17 - COMMITMENTS, CONTINGENCIES AND BOARD OF DIRECTORS' ACTIONS (Details) [Line Items]
Purchase Commitment, Amount	$ 433,130
Other Commitments, Description	The purchase obligation required a 10% down payment at the time of order placement.
Purchase Obligation, Inventory Received, Value	$ 260,000
Board of Directors Chairman [Member]
NOTE 17 - COMMITMENTS, CONTINGENCIES AND BOARD OF DIRECTORS' ACTIONS (Details) [Line Items]
Capital contributed through forfeiture of conractual compensation	30,000
President [Member]
NOTE 17 - COMMITMENTS, CONTINGENCIES AND BOARD OF DIRECTORS' ACTIONS (Details) [Line Items]
Capital contributed through forfeiture of conractual compensation	$ 29,250

NOTE 17 - COMMITMENTS, CONTIN62

NOTE 17 - COMMITMENTS, CONTINGENCIES AND BOARD OF DIRECTORS' ACTIONS (Details) - Schedule of Future Minimum Payments for Contractual Obligations	Sep. 30, 2015USD ($)
Schedule of Future Minimum Payments for Contractual Obligations [Abstract]
Long-Term Debt Obligations	$ 1,377,145
Long-Term Debt Obligations	494,372
Long-Term Debt Obligations	691,976
Long-Term Debt Obligations	190,797
Long-Term Debt Obligations	0
Capital Lease Obligations	29,439
Capital Lease Obligations	1,973
Capital Lease Obligations	17,479
Capital Lease Obligations	9,987
Capital Lease Obligations	0
Operating Lease Obligations	536,148
Operating Lease Obligations	34,834
Operating Lease Obligations	273,254
Operating Lease Obligations	121,089
Operating Lease Obligations	106,971
Purchase Obligations	155,926
Purchase Obligations	77,963
Purchase Obligations	77,963
Purchase Obligations	0
Purchase Obligations	0
Other Long-Term Liabilities	475,000
Other Long-Term Liabilities	0
Other Long-Term Liabilities	475,000
Other Long-Term Liabilities	0
Other Long-Term Liabilities	0
Total Contractual Obligations	2,573,658
Total Contractual Obligations	609,142
Total Contractual Obligations	1,535,672
Total Contractual Obligations	321,873
Total Contractual Obligations	$ 106,971

NOTE 18 - RELATED PARTY TRANS63

NOTE 18 - RELATED PARTY TRANSACTION (Details)

Jun. 11, 2015USD ($)

Feb. 28, 2014USD ($)

Nov. 30, 2013USD ($)$ / shares

Aug. 31, 2013USD ($)$ / shares

Dec. 31, 2012USD ($)$ / shares

Oct. 31, 2015shares

Sep. 30, 2015USD ($)$ / sharesshares

Apr. 30, 2015shares

Dec. 31, 2014USD ($)

Nov. 30, 2013USD ($)$ / shares

Nov. 16, 2015$ / sharesshares

Sep. 30, 2015USD ($)$ / sharesshares

Mar. 31, 2015USD ($)

Dec. 31, 2014USD ($)

Sep. 30, 2015USD ($)$ / sharesshares

Sep. 30, 2014USD ($)

Dec. 31, 2012USD ($)$ / shares

Nov. 13, 2015$ / shares

NOTE 18 - RELATED PARTY TRANSACTION (Details) [Line Items]

Capital Lease Obligations

$ 29,439

$ 29,439

$ 29,439

Repayments of Notes Payable

$ 30,750

$ 0

Class of Warrant or Rights, Exercised (in Shares) | shares

12,760

Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares

6,500

70,289

Subsequent Event [Member]

NOTE 18 - RELATED PARTY TRANSACTION (Details) [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares

$ 3.125

$ 3.125

Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares

130,955

Notes Payable, Other Payables [Member]

NOTE 18 - RELATED PARTY TRANSACTION (Details) [Line Items]

Debt Instrument, Face Amount

$ 33,319

Debt Instrument, Term

11 months

Debt Instrument, Interest Rate, Stated Percentage

7.50%

Number of Notes Payable

2

Director [Member] | Notes Payable, Other Payables [Member]

NOTE 18 - RELATED PARTY TRANSACTION (Details) [Line Items]

Debt Instrument, Face Amount

$ 50,000

Debt Instrument, Term

90 days

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Director [Member] | Notes Payable, Other Payables [Member] | Subsequent Event [Member]

NOTE 18 - RELATED PARTY TRANSACTION (Details) [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

7.00%

Debt Instrument, Payment Terms

payment due within 30 days of the Company’s common stock commencing trading on the NASDAQ Capital Market

Chief Executive Officer [Member]

NOTE 18 - RELATED PARTY TRANSACTION (Details) [Line Items]

Class of Warrant or Rights, Exercised (in Shares) | shares

2,000

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares

$ 10

$ 10

$ 10

Chief Executive Officer [Member] | Notes Payable, Other Payables [Member]

NOTE 18 - RELATED PARTY TRANSACTION (Details) [Line Items]

Debt Instrument, Face Amount

$ 25,000

$ 120,000

$ 120,000

Debt Instrument, Term

60 days

Debt Instrument, Interest Rate, Stated Percentage

3.00%

3.00%

3.00%

Repayments of Notes Payable

$ 17,500

Notes Payable, Related Parties

$ 7,500

7,500

Debt Instrument, Maturity Date

Mar. 31, 2016

Debt Instrument, Portion used to Pay for Exercise of Warrants

$ 7,500

Debt Instrument, Description

The demand note, including accrued interest, was replaced with a convertible promissory note

Chief Executive Officer [Member] | Convertible Notes Payable [Member]

NOTE 18 - RELATED PARTY TRANSACTION (Details) [Line Items]

Debt Instrument, Face Amount

$ 40,000

$ 120,534

$ 120,534

Debt Instrument, Interest Rate, Stated Percentage

3.00%

3.00%

3.00%

Debt Instrument, Maturity Date

Mar. 31, 2016

Mar. 31, 2016

Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares

$ 5

$ 5

$ 5

Immediate Family Member of Management or Principal Owner [Member] | Notes Payable, Other Payables [Member]

NOTE 18 - RELATED PARTY TRANSACTION (Details) [Line Items]

Debt Instrument, Face Amount

$ 60,000

$ 60,000

Debt Instrument, Interest Rate, Stated Percentage

3.00%

3.00%

Debt Instrument, Description

The demand note was replaced shortly thereafter with a convertible promissory note

Immediate Family Member of Management or Principal Owner [Member] | Convertible Notes Payable [Member]

NOTE 18 - RELATED PARTY TRANSACTION (Details) [Line Items]

Debt Instrument, Face Amount

$ 60,000

$ 60,000

Debt Instrument, Interest Rate, Stated Percentage

3.00%

3.00%

Debt Instrument, Maturity Date

Mar. 31, 2016

Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares

$ 5

$ 5

Immediate Family Member of Management or Principal Owner [Member] | Convertible Notes Payable [Member] | Subsequent Event [Member]

NOTE 18 - RELATED PARTY TRANSACTION (Details) [Line Items]

Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares

12,000

Affiliated Entity [Member] | Notes Payable, Other Payables [Member]

NOTE 18 - RELATED PARTY TRANSACTION (Details) [Line Items]

Debt Instrument, Face Amount

$ 313,477

$ 322,305

$ 313,477

$ 322,305

$ 322,305

Debt Instrument, Term

48 months

Debt Instrument, Interest Rate, Stated Percentage

16.00%

16.00%

Debt Instrument, Maturity Date

Jun. 25, 2015

Debt Instrument, Maturity Date, Description

May 2,014

Debt Instrument, Collateral

collateralized by the third-party equipment being procured

Debt Instrument, Periodic Payment

$ 5,465

Capital Lease Arrangement [Member] | Director [Member] | Automobiles [Member]

NOTE 18 - RELATED PARTY TRANSACTION (Details) [Line Items]

Debt Instrument, Term

4 years

Number of Automobiles Under Capital Lease

2

Capital Lease Obligations

$ 35,098

$ 35,098

Debt Instrument, Interest Rate, Effective Percentage

9.00%

9.00%

Related Party Loan Issued August 2013 [Member] | Chief Executive Officer [Member] | Convertible Notes Payable [Member] | Subsequent Event [Member]

NOTE 18 - RELATED PARTY TRANSACTION (Details) [Line Items]

Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares

8,000

Debt Instrument, Buy-Out Amount [Member] | Affiliated Entity [Member] | Notes Payable, Other Payables [Member]

NOTE 18 - RELATED PARTY TRANSACTION (Details) [Line Items]

Debt Instrument, Periodic Payment

65,576

Debt Instrument, Payment Upon Signing [Member] | Affiliated Entity [Member] | Notes Payable, Other Payables [Member]

NOTE 18 - RELATED PARTY TRANSACTION (Details) [Line Items]

Debt Instrument, Periodic Payment

$ 60,000

Related Party Loan Issued in December 2012 [Member] | Chief Executive Officer [Member] | Convertible Notes Payable [Member] | Subsequent Event [Member]

NOTE 18 - RELATED PARTY TRANSACTION (Details) [Line Items]

Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares

24,107

NOTE 19 - SUBSEQUENT EVENTS (De

NOTE 19 - SUBSEQUENT EVENTS (Details) - USD ($)	Nov. 13, 2015	Apr. 30, 2015	Nov. 16, 2015	Sep. 30, 2015	Sep. 30, 2015	Dec. 31, 2014
NOTE 19 - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Conversion, Original Debt, Amount (in Dollars)		$ 65,000		$ 689,455	$ 689,455	$ 474,477
Debt Conversion, Converted Instrument, Shares Issued		6,500		70,289
Series B Preferred Stock [Member]
NOTE 19 - SUBSEQUENT EVENTS (Details) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)				$ 10	$ 10
Subsequent Event [Member]
NOTE 19 - SUBSEQUENT EVENTS (Details) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)	$ 3.125		$ 3.125
Public Offering, Common Stock Authorized			3,028,572
Public Offering, Warrants Authorized			3,028,572
Sale of Stock, Price Per Share (in Dollars per share)	$ 3.49		$ 3.49
Sale of Warrant, Price per Share (in Dollars per share)			$ 0.01
Warrants, Term of Warrants	5 years		5 years
Public Offering, Gross Proceeds (in Dollars)			$ 10,600,000
Public Offering, Option Period			45 days
Debt Conversion, Converted Instrument, Shares Issued			130,955
Subsequent Event [Member] | Series B Preferred Stock [Member]
NOTE 19 - SUBSEQUENT EVENTS (Details) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)			$ 6.25
Conversion of Stock, Description			In return, we agreed to amend their warrants to reduce the exercise price from $10.00 per share to $6.25 per share, issue the Series B stockholders an additional aggregate 60,000 shares of the Company’s common stock, pay aggregate accrued dividends of up to $630,000 in cash within 30 days of the Company’s listing on The NASDAQ Capital Market and grant the Series B stockholders certain board and board observer rights.
Conversion of Stock, Shares Issued			420,000
Subsequent Event [Member] | Conversion of Debt #1 [Member]
NOTE 19 - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Conversion, Original Debt, Amount (in Dollars)			$ 205,000
Subsequent Event [Member] | Conversion of Debt #2 [Member]
NOTE 19 - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Conversion, Original Debt, Amount (in Dollars)			313,000
Subsequent Event [Member] | Conversion of Debt #3 [Member]
NOTE 19 - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Conversion, Original Debt, Amount (in Dollars)			$ 144,000
Equity Issued to Underwriters [Member] | Subsequent Event [Member]
NOTE 19 - SUBSEQUENT EVENTS (Details) [Line Items]
Public Offering, Common Stock Authorized			454,286
Public Offering, Warrants Authorized			454,286