Copsync (COYN) 10-Q 16 May 16 2016 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2016	May. 10, 2016
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		8,795,760
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	Mar. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1

Balance Sheets

Balance Sheets - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Current Assets
Cash and cash equivalents	$ 5,111,872	$ 8,295,310
Accounts receivable, net	404,238	426,265
Inventories	449,558	484,695
Prepaid expenses and other current assets	554,051	543,949
Total Current Assets	6,519,719	9,750,219
PROPERTY AND EQUIPMENT, net	201,285	124,188
INVESTMENT	50,000	0
TOTAL ASSETS	6,771,004	9,874,407
Current Liabilities
Accounts payable and accrued expenses	1,328,484	2,486,529
Deferred revenues, current portion	1,894,119	2,028,120
Obligation under capital lease, current portion	8,537	9,010
Three Year, 50% notes payable, current portion	20,250	40,500
Notes payable, current portion	139,875	126,260
Total Current Liabilities	3,391,265	4,690,419
Deferred revenues, non-current	1,126,487	1,091,838
Obligation under capital lease, non-current	16,891	19,118
Convertible notes payable	30,000	30,000
Three Year, 50% notes payable, net of $12,396 discount, non-current portion	68,605	66,000
Notes payable, non-current portion	227,313	219,963
Total Liabilities	$ 4,860,561	$ 6,117,338
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY
Series A Preferred stock, par value $0.0001 per share, 1,000,000 shares authorized; 100,000 shares issued and outstanding, respectively	$ 10	$ 10
Common stock, par value $0.0001 per share, 50,000,000 shares authorized; 8,675,760 and 8,362,903 issued and outstanding, respectively	868	837
Common stock to be issued, 115,206 and 260,206 shares, respectively	246,768	700,121
Additional paid-in-capital	33,880,022	33,043,232
Accumulated deficit	(32,217,225)	(29,987,131)
Total Stockholders' Equity	1,910,443	3,757,069
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 6,771,004	$ 9,874,407

Balance Sheets (Parentheticals)

Balance Sheets (Parentheticals) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	8,675,760	8,362,903
Common stock, shares outstanding	8,675,760	8,362,903
Common stock to be issued	115,206	260,206
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)	$ 12,396
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

Statements of Operations (Unaud

Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
REVENUES
Hardware, installation and other revenues	$ 437,859	$ 502,657
Software license/subscription revenues	844,237	668,229
Total Revenues	1,282,096	1,170,886
COST OF REVENUES
Hardware and other costs	576,471	453,342
Software license/subscriptions	366,669	303,692
Total Cost of Revenues	943,140	757,034
GROSS PROFIT	338,956	413,852
OPERATING EXPENSES
Research and development	385,106	485,620
Sales and marketing	1,258,403	364,367
General and administrative	914,261	415,204
Total Operating Expenses	2,557,770	1,265,191
LOSS FROM OPERATIONS	(2,218,814)	(851,339)
OTHER INCOME (EXPENSE)
Interest income	714	0
Interest expense	(11,994)	(68,733)
Total Other Expense	(11,280)	(68,733)
NET LOSS BEFORE INCOME TAXES	(2,230,094)	(920,072)
INCOME TAXES	0	0
NET LOSS	(2,230,094)	(920,072)
Series B preferred stock dividend	0	(15,390)
Accretion of beneficial conversion feature on preferred shares dividends issued in kind	0	(10,500)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (2,230,094)	$ (945,962)
LOSS PER COMMON SHARE - BASIC & DILUTED (in Dollars per share)	$ (0.26)	$ (0.23)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC & DILUTED (in Shares)	8,569,465	4,039,056

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (2,230,094)	$ (920,072)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	15,523	13,627
Employee stock compensation	33,870	46,010
Stock issued for services	89,571	0
Capital contributed/co-founders' forfeiture of contractual compensation	12,500	19,750
Discount on three-year, 50% notes payable	2,605	16,878
Interest expense on beneficial conversion feature of convertible promissory notes	0	14,624
Amortization of endorser agreements	334,826	0
Bad debt expense	36,000	0
(Gain) loss on asset disposals	(505)	1,854
Change in operating assets and liabilities:
Accounts receivable	(13,973)	36,623
Inventories	35,137	(79,930)
Prepaid expenses and other current assets	(64,258)	71,029
Deferred revenues	(99,351)	(109,047)
Accounts payable and accrued expenses	(1,159,519)	(2,666)
Net Cash Used in Operating Activities	(3,007,668)	(891,320)
CASH FLOWS FROM INVESTING ACTIVITIES
Investment	(50,000)	0
Proceeds from asset disposals	4,000	0
Purchases of property and equipment	(66,116)	(5,081)
Net Cash used in Investing Activities	(112,116)	(5,081)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from convertible notes	0	484,315
Proceeds from the issuance of stock for warrant exercises	0	98,000
Proceeds from stock deposit for common stock to be issued, net	0	3,960
Payments on capitalized lease obligation	(2,700)	(1,844)
Payments on notes payable	(60,954)	(44,496)
Net Cash (Used in) Provided by Financing Activities	(63,654)	539,935
NET DECREASE IN CASH AND CASH EQUIVALENTS	(3,183,438)	(356,466)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	8,295,310	587,459
CASH AND CASH EQUIVALENTS, END OF YEAR	5,111,872	230,993
SUPPLEMENTAL DISCLOSURES:
Cash paid for interest	12,145	3,407
Cash paid for income tax	1,598	1,598
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Issuance of common stock for services	248,990	0
Insurance proceeds applied to outstanding bank loan	0	11,254
Accretion of beneficial conversion feature on preferred shares dividends issued in kind	0	10,500
Financing associated with the purchase of two fleet vehicles	30,000	0
Financing of prepaid insurance policy	0	43,045
Series B Preferred stock dividends	0	15,390
Stock Issued for Prior Warrant Exercises [Member]
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Issuance of common stock for prior year exercises	0	24,000
Stock Issued for Prior Subscriptions [Member]
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Issuance of common stock for prior year exercises	$ 496,353	$ 15,000

NOTE 1 - BASIS OF FINANCIAL STA

NOTE 1 - BASIS OF FINANCIAL STATEMENT PRESENTATION	3 Months Ended
	Mar. 31, 2016
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 present fairly the financial position of the Company as of March 31, 2016, and its results of operations and cash flows for the three months ended March 31, 2016. 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, 2015. The results for the three months ended March 31, 2016 are not necessarily indicative of the results to be expected for the entire fiscal year ending December 31, 2016, or any other period. The year-end condensed balance sheet data as of December 31, 2015, was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States.

NOTE 2 - NATURE OF ORGANIZATION

NOTE 2 - NATURE OF ORGANIZATION AND LIQUIDITY AND MANAGEMENT PLANS	3 Months Ended
	Mar. 31, 2016
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 sells the COPsync Network service, which is a real-time, in-car information sharing, communication and data interoperability network for law enforcement agencies. The COPsync Network service enables patrol officers to collect, report and share critical data in real-time at the point of incident and obtain instant access to various local, state and federal law enforcement databases. The COPsync Network service also eliminates manual processes and increases officer productivity by enabling officers to electronically write tickets, process DUI and other arrests and document accidents and other incidents. The Company believes that the COPsync Network service saves lives, reduces unsolved crimes and assists in apprehending criminals through such features like a nationwide officer safety alert system, GPS/auto vehicle location and distance-based alerts for crimes in progress, such as child abductions, bank robberies and police pursuits. The Company has designed the COPsync Network to be “vendor neutral,” meaning it can be used with products and services offered by other law enforcement technology vendors. Additionally, the COPsync Network system architecture is designed to scale nationwide. In addition to the Company’s core COPsync Network service, the Company offers three complementary service/product offerings. These offerings are: COPsync911, an emergency threat notification service; VidTac, an in-vehicle software-driven video camera system for law enforcement and fire departments; and COURTsync, a court security and efficiency application, which includes WARRANTsync, a statewide misdemeanor warrant clearing database. The Company offers the COPsync911 threat alert, first introduced in the second quarter of 2013, for use in schools, hospitals, day care facilities, governmental office buildings and other facilities with a high level of concern about safety and security. When used in schools, for example, the COPsync911 service enables school personnel to instantly and silently send emergency alerts directly to the five closest law enforcement officers in their patrol vehicles, and to the local 911 dispatch center, with the mere click of a screen icon located on every Windows-based computer or any handheld device within the facility. A text 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 potential danger. The Company expects its COPsync911 service to reduce emergency law enforcement response times by five to seven minutes. VidTac is a software-driven video system for law enforcement. Traditional in-vehicle video systems are “hardware centric” DVR-based systems. The video capture, compression and encryption of the video stream is performed by the DVR. The VidTac system is price advantageous vis-a-vis other high-end video systems, since the Company is offering it for sale at a much lower price point than the average price of DVR-based video systems. Furthermore, for those agencies that have in-vehicle computers, the VidTac system eliminates the need for the agency to purchase a second computer, i.e., the DVR, and eliminates the need to replace this second (DVR) computer every three to four years as new patrol vehicles are placed into service. The COURTsync system is designed to enable judges and court personnel to instantly send emergency alerts directly to the closest law enforcement officers in their patrol vehicles and to the local 911dispatch center, from any computer within the facility. Court personnel are also able to query federal law enforcement databases and databases pertaining to officer safety and dangerous persons. Additionally, COURTsync utilizes our WARRANTsync system to give patrol officers utilizing our COPsync Network access to Class C warrant information from the court, enabling them to collect warrant fees for the court. The WARRANTsync system, which is a feature set of the COURTsync system is designed to be a Texas statewide misdemeanor warrant-clearing database. It enables law enforcement officers in the field to receive notice of outstanding warrants in real-time at the point of a traffic stop. The WARRANTsync system enables the offender to pay the outstanding warrant fees and costs using a credit card. Following payment, the offender is given a receipt and the transaction is complete. This product could be viewed as an enhancement feature to the core COPsync Network service since all COPsync Network users receive the outstanding warrant notice. The Company sells its products primarily in Texas, Massachusetts, New Hampshire and Louisiana.

NOTE 3 - SUMMARY OF SIGNIFICANT

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICES	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICES 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, 2015 included in the Form 10-K filed on March 30, 2016.

NOTE 4 - RECENT ACCOUNTING STAN

NOTE 4 - RECENT ACCOUNTING STANDARDS AND PRONOUNCEMENTS	3 Months Ended
	Mar. 31, 2016
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 The Company has implemented all new accounting pronouncements that are in effect and that may impact its audited financial statements. Revenue Recognition In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09), which supersedes most current revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgement and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. The standard is effective for us beginning in 2018, and requires using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures). We are currently evaluating the impact of our pending adoption of ASU 2014-09 on our financial statements and have not yet determined the method by which we will adopt the standard in 2018. Going Concern On August 27, 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements - Going Concern (subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, which is intended to define management’s responsibility to evaluate whether there is substantial doubt about the Company’s ability to continue as a going concern and to provide related footnote disclosures. This standard will be effective for the Company for the year ending on December 31, 2016. Early application is permitted. The Company is currently evaluating the impact of ASU No. 2014-15. Recently Issued Accounting Pronouncement In February 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-02 Leases (Topic) In April 2015, the FASB issued ASU No. 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs (“ASU 2015-03”)

NOTE 5 - ACCOUNTS RECEIVABLE

NOTE 5 - ACCOUNTS RECEIVABLE	3 Months Ended
	Mar. 31, 2016
Receivables [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	NOTE 5 – ACCOUNTS RECEIVABLE The Company's accounts receivable, net, at March 31, 2016 and December 31, 2015, respectively, consisted of the following: Category March 31, 2016 December 31, 2015 (Unaudited) Trade receivables $ 1,473,903 $ 1,360,929 Other receivables 20,378 26,360 Elimination of unpaid deferred revenue (954,043 ) (861,024 ) Allowance for doubtful accounts (136,000 ) (100,000 ) Accounts Receivable, net $ 404,238 $ 426,265 Accounts receivable is derived principally by 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. Our trade receivables increased by approximately $113,000 principally due to one reseller’s increased sales volume. The Company’s other receivables generally consist of miscellaneous receivable activities. The elimination of the unpaid deferred revenue 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 evaluations and specific circumstances of the customer. At March 31, 2016, the $136,000 allowance consisted of a $126,000 specific reserve following a customer specific review of total receivables, and a $10,000 general, or non-specific, allowance, compared to a $90,000 specific and $10,000 general allowances at December 31, 2015. The increase in the specific allowance relates to certain new accounts now deemed uncollectible. As of December 31, 2015, the Company established a $10,000 general allowance, which is directed towards receivables that are over sixty days of age and may be at risk of collection.

NOTE 6 - INVENTORY

NOTE 6 - INVENTORY	3 Months Ended
	Mar. 31, 2016
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	NOTE 6 – INVENTORY The Company's inventory, at March 31, 2016 and December 31, 2015, respectively, consisted of the following: Category March 31, 2016 December 31, 2015 (Unaudited) Finished goods $ 469,558 $ 504,695 Obsolescence Allowance (20,000 ) (20,000 ) Total Inventory, net $ 449,558 $ 484,695 The approximate $35,000 decrease in inventory in the first quarter of 2016 is due principally to a decrease in the Company’s VidTac finished goods inventory. Total inventory at March 31, 2016 and December 31, 2015 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. With regards to the Company’s VidTac product, a manufacturing agreement was executed in 2012 with a single contract manufacturer and calls for the Company to periodically place a demand purchase order for a fixed number of finished units to be manufactured and delivered as finished goods. The Company’s purchase orders placed with the contract manufacturer 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 consisting of four basic components. It is inventoried 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 contracted manufacturer for analysis and repair. The repaired component is then shipped to the Company and inventoried as a finished goods component.

NOTE 7 - PREPAID EXPENSES AND O

NOTE 7 - PREPAID EXPENSES AND OTHER ASSETS	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block Supplement [Abstract]
Other Current Assets [Text Block]	NOTE 7 – PREPAID EXPENSES AND OTHER ASSETS The Company's prepaid expenses and other assets consisted of the following at March 31, 2016 and December 31, 2015, respectively: Category March 31, 2016 December 31, 2015 (Unaudited) Prepaid Insurance $ 78,579 $ 69,456 Subscriptions 85,983 54,756 Vendor Prepayments 32,000 34,389 Deferred Valuation Expense Related To Endorser Agreements 267,976 353,802 Molds 57,967 - Deferred Charges 31,546 31,546 Total Prepaid Expenses and Other Assets $ 554,051 $ 543,949 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 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 consist of a personnel search firm, a consultant for advisory services and costs for molds to an updated component of the VidTac product. These prepayments will be charged to operating expenses in fiscal year 2016 as the services are performed and as production of VidTac commences. In January 2016, the Company entered into an endorsement agreement with an endorser who agreed to assist the Company with its brand recognition and sales efforts for COPsync products in pre-designated geographical areas. The agreement requires 6 quarterly payments of $250,000 and the grant of 100,000 shares of the Company’s common stock which was granted at signing and an additional 100,000 shares to be granted six months after signing. The non-cash value of the endorsement agreement totaled $206,000 and was determined by using the stock price on the date of the agreement. This amount is being amortized to non-cash consulting expense over the service period or six months. Deferred charges pertain to off-the-shelf computer aided dispatch systems (“CAD”), purchased from an outside software services company and yet to-be delivered one contracted customer.

NOTE 8 - PROPERTY AND EQUIPMENT

NOTE 8 - PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 8 – PROPERTY AND EQUIPMENT The Company’s property and equipment at March 31, 2016 and December 31, 2015 was: Classes of Depreciable Assets March 31, 2016 December 31, 2015 (Unaudited) Fleet Vehicles $ 202,213 $ 148,940 Fleet Vehicles - Capitalized Lease 35,098 35,098 Furniture and Fixtures 10,467 10,467 Computer Hardware 111,878 86,508 Computer Software 36,935 36,935 Property and Equipment $ 396,591 $ 317,948 Accumulated Depreciation $ (195,306 ) $ (193,760 ) Net Property and Equipment $ 201,285 $ 124,188 The increase of approximately $79,000 relates to the purchase of four additional vehicles and computer equipment offset by the sale of one vehicle resulting in a gain of $505. Depreciation expense for quarters ended March 31, 2016 and 2015 was $15,523 and $13,627, respectively.

NOTE 9 - INVESTMENTS

NOTE 9 - INVESTMENTS	3 Months Ended
	Mar. 31, 2016
Investments Schedule [Abstract]
Investment [Text Block]	NOTE 9 – INVESTMENTS The Company loaned $50,000 to GTXcorp pursuant to a convertible promissory note on February 8, 2015 both principal and interest are due on February 8, 2017 and bears interest at 8% per annum. The note has an optional conversion feature that converts the note into 5,000,000 shares of GTXcorp’s common stock at $0.01 per share at the Company’s option. The Company’s intent is to hold the instrument until maturity. The convertible note is accounted for under the cost method of accounting.

NOTE 10 - NOTES PAYABLE

NOTE 10 - NOTES PAYABLE	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 10 – NOTES PAYABLE The following table summarizes notes payable at March 31, 2016 and December 31, 2015, respectively, including the three-year, 50% notes payable: March 31, December 31, Category 2016 2015 (Unaudited) Bank $ 293,056 $ 282,765 Insurance 74,132 63,457 Short term notes 88,855 106,500 Total notes payable 456,043 452,723 Less: Current portion (160,125 ) (173,510 ) Long-term portion $ 295,918 $ 279,213 During the three months ended March 31, 2016, the Company had increases in notes payable for f inancing of During the first quarter of 2016, the Company made total principal payments of $60,954, principally for scheduled monthly payments of notes for the Company’s business insurance policies and automobile loans.

NOTE 11 - CONVERTIBLE NOTES PAY

NOTE 11 - CONVERTIBLE NOTES PAYABLE	3 Months Ended
	Mar. 31, 2016
Convertible Note Payable [Abstract]
Convertible Note Payable [Text Block]	NOTE 11 - CONVERTIBLE NOTES PAYABLE The Company’s total convertible notes payable at March 31, 2016 was $30,000. The following table shows the components of convertible notes payable at March 31, 2016 and December 31, 2015, respectively: March 31, December 31, Category 2016 2015 (Unaudited) Total Convertible Notes Payable at beginning of period $ 30,000 $ 398,786 Plus: additional notes payable - 526,315 Less: note conversions - (895,101 ) Convertible notes payable, net, long-term portion $ 30,000 $ 30,000

NOTE 12 - PREFERRED STOCK

NOTE 12 - PREFERRED STOCK	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block Supplement [Abstract]
Preferred Stock [Text Block]	NOTE 12 – 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. Upon the occurrence of certain events, each share of the Company’s 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 firm commitment 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. Series B Preferred Stock During 2009 and 2010, the Company completed a private placement of its Series B Convertible Preferred Stock and warrants to purchase its common stock in which the Company raised $1,500,000 in gross proceeds. The Series B Preferred Stock and the warrants were sold as a unit, with each investor receiving eight warrants to purchase one share of common stock for every share of Series B Preferred Stock purchased. The purchase price for each unit was $4.00 per share of Series B Preferred Stock purchased. As a result, the Company issued 375,000 shares of the Company’s Series B Preferred Stock and granted warrants to purchase an aggregate of 60,000 shares of its common stock. The Series B Preferred Stock (i) accrued 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) had a preference in liquidation, or deemed liquidation, to receive the initial investment in the Series B Preferred Stock, plus accrued and unpaid dividends, (iii) was convertible into 40 shares of the Company’s common stock, subject to adjustments for issuances by the Company of common stock at less than $5.00 per share, and (iv) had the right to elect one member of the Company’s Board of Directors. For the quarters ended March 31, 2016 and 2015, gross dividends on the Series B Preferred Stock were $0 and $25,890, respectively. Effective October 28, 2015, the Company entered into an agreement with the Series B stockholders (the “Conversion Agreement”) 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, the Company 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 approximately $680,000 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. On November 13, 2015 we issued 225,000 shares of our common stock, in the aggregate, upon the conversion of the Series B Preferred Stock and the exercise of Series B Warrants held by ten persons. Additionally, we issued an additional 60,000 shares of our common stock, in the aggregate, to the same ten persons upon such conversion. 50,000 shares of common stock, attributable to the conversion of Series B Preferred Stock, remain to be issued as of the date of this report, pending receipt of certain Series B certificates.

NOTE 13 - COMMON STOCK

NOTE 13 - COMMON STOCK	3 Months Ended
	Mar. 31, 2016
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 13 – COMMON STOCK During the three months ended March 31, 2016, the Company issued 312,857 shares of common stock as described below: 1) The Company issued 140,000 shares related to endorsement agreements (80,000 shares at $2.50 per share, 35,000 shares at $2.61 per share and 25,000 shares at $6.20 per share), 25,000 shares to a previous holder of our Series B Preferred Stock and 5,000 shares at $8.50 per share for note conversion. All shares were recorded in common stock to be issued at December 31, 2015. 2) The Company issued 100,000 shares at $2.06 per share and 42,857 shares at $2.09 per share to two consultants for services. The Company also recorded contributed capital of $12,500 during the period related to the forfeiture of contractual compensation involving the Company’s two co-founders.

NOTE 14 - COMMON STOCK TO BE IS

NOTE 14 - COMMON STOCK TO BE ISSUED	3 Months Ended
	Mar. 31, 2016
Common Stock To Be Isssued [Abstract]
Common Stock To Be Isssued [Text Block]	NOTE 14 – COMMON STOCK TO BE ISSUED The following table provides a reconciliation of the transactions, number of shares and associated values for the common stock to be issued at March 31, 2016 and December 31, 2015, respectively. At March 31, 2016 (Unaudited) At December 31, 2015 Common stock to be issued per: # of Shares $ Value # of Shares $ Value A stock deposit received for common stock - $ 3,000 - $ 3,000 Series B conversion 50,000 6 75,000 9 Note conversion 40,206 200,762 45,206 238,997 Consulting and Endorsement agreements 25,000 43,000 140,000 458,115 Total number of shares and value 115,206 $ 246,768 260,206 $ 700,121

NOTE 15 - BASIC AND FULLY DILUT

NOTE 15 - BASIC AND FULLY DILUTED LOSS PER SHARE	3 Months Ended
	Mar. 31, 2016
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	NOTE 15 – 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 March 31, 2016 and December 31, 2015, respectively, which are not included in the calculation of fully diluted loss per share because they are anti-dilutive, consisted of the following: Category March 31, 2016 (Unaudited) December 31, 2015 Convertible promissory notes outstanding 2,728 2,728 Warrants outstanding 4,575,098 4,575,098 Stock options outstanding 237,900 242,100 Preferred stock outstanding 2,000 2,000 Common stock to be issued 115,206 260,206 Total Common Stock Equivalents 4,932,932 5,082,132

NOTE 16 - OUTSTANDING WARRANTS

NOTE 16 - OUTSTANDING WARRANTS	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block Supplement [Abstract]
Shareholders' Equity and Share-based Payments [Text Block]	NOTE 16 – OUTSTANDING WARRANTS A summary of the status of the Company’s outstanding warrants at March 31, 2016, is as follows: Outstanding Exercisable Exercise Prices Weighted Average Number Outstanding at 3/31/16 Remaining Life (in yrs.) Weighted Average Exercise Price Number Exercisable at 3/31/16 Weighted Average Exercise Price $ 3.13 - 5.10 3,971,134 4.80 $ 3.13 3,971,134 $ 3.16 $ 5.00 238,352 2.27 $ 5.00 102,352 $ 5.00 $ 6.50- 9.50 284,068 4.52 $ 7.55 284,068 $ 7.55 $ 10.00- 22.50 81,544 2.79 $ 12.58 77,544 $ 12.66 $ 3.13 - 22.50 4,575,098 4.62 $ 3.70 4,435,098 $ 3.65

NOTE 17 - EMPLOYEE OPTIONS

NOTE 17 - EMPLOYEE OPTIONS	3 Months Ended
	Mar. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	NOTE 17 – EMPLOYEE OPTIONS The Company provides a stock-based compensation plan, the 2009 Long Term Incentive Plan (the “Plan”) that was adopted by the Board of Directors on September 2, 2009 and approved by stockholders on July 27, 2009. Under the 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 Plan. The outstanding options have a term of ten years and vest primarily over periods ranging from three to five years. As of March 31, 2016, options to purchase 237,900 shares of the Company’s common stock were outstanding under the plan, of which options to purchase 171,959 shares were exercisable. 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 when actual forfeiture occurs. For the quarter ending March 31, 2016, the Company estimated the fair value of the stock options based on the following weighted average assumptions: Risk-free interest rate 1.75% - 2.24 % Expected life 10 years Expected volatility 121% - 122 % Dividend yield 0.0 % For the three months ended March 31, 2016 and 2015, the Company recorded share-based compensation expense of $33,870 and $46,010, respectively. For the three months ended March 31, 2016, the Company granted options to purchase 5,800 shares of its common stock with a weighted average exercise price of $1.95 per share to the Company’s five outside directors, who each receive options as part of their annual compensation for serving on the Company’s Board of Directors. The total value of these 5,800 stock options in the aggregate, utilizing the Black Scholes valuation method, was $8,367. 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. The summary activity for the three months ended March 31, 2016 under the Company’s 2009 Long Term Incentive Plan, as amended is as follows: March 31, 2016 Category Shares Weighted Average Exercise Price Aggregate Intrinsic Value Weighted Average Remaining Contractual Life Outstanding at beginning of period 242,100 $ 4.99 $ - Granted 5,800 $ 1.95 $ - Exercised – $ 0.00 $ – Forfeited/ Cancelled (10,000 ) $ 5.00 $ 31,600 Outstanding at period end 237,900 $ 5.48 $ - 6.57 Options vested and exercisable at period end 171,959 $ 5.35 $ - 2.91 Weighted average grant-date fair value of options granted during the period $ 1.44 The following table summarizes significant ranges of outstanding and exercisable options as of March 31, 2016: 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 $ 1.77 – $ 4.00 95,800 7.06 $ 3.08 50,000 $ 4.00 $ 4.50 – $ 21.00 142,100 6.25 $ 7.10 121,959 $ 5.90 237,900 171,959 A summary of the status of the Company’s non-vested option shares as of March 31, 2016 is as follows: Non-vested Shares Shares Weighted Average Grant-Date Fair Value Non-vested at January 1, 2016 66.969 $ 6.34 Granted 5,800 $ 1.44 Forfeited (10,000 ) $ 5.82 Vested 3,172 $ 8.44 Non-vested 65,941 $ 5.35 As of March 31, 2016, there was approximately $406,268 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 2.9 years.

NOTE 18 - COMMITMENTS AND CONTI

NOTE 18 - COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 18 – COMMITMENTS AND CONTINGENCIES The following table summarizes the Company’s obligations to make future payments pursuant to certain contracts or arrangements as of March 31, 2016, as well as an estimate of the timing in which these obligations are expected to be satisfied: Payments Due by Period Contractual Obligations Total 2016 2017-2018 2019-2020 After 2020 Operating Lease Obligations $ 656,603 $ 140,302 $ 309,119 $ 207,182 $ - Compensation See ITEM 11, “Employment Contracts, Termination of Employment and Change in Control,” contained in the Company’s Form 10-K/A for the year ended December 31, 2015 and filed on April 29, 2016, which discusses the employment agreements involving Mr. Russell Chaney and Mr. Shane Rapp, co-founders of the Company. One element contained in those discussions involves the voluntary elections by Mr. Chaney and Mr. Rapp to forego certain specified salary increases until the Company becomes profitable or the Company secures sufficient funding to sustain operations. The value of each person’s foregone salary for each of the three months ended March 31, 2016 and 2015 totaled $10,000 for Mr. Chaney and $2,250 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 in any that is adverse to it, the Company’s financial position and prospects could be harmed.

NOTE 19 - RELATED PARTY TRANSAC

NOTE 19 - RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 19 – RELATED PARTY TRANSACTIONS On December 22, 2014, the Company executed a forty-eight-month capital lease agreement with a third-party service provider [owned by one of the Company’s outside directors] for the lease of two vehicles. The agreement requires monthly payments of $873 totaling $35,098 over the life of the lease and has a minimal buy-out option at the end of the lease. Accordingly, both a lease property asset and obligation in the amount of $35,098 was reported as of December 31, 2014, with lease payments beginning in January 2015. At March 31, 2016, the lease property asset and obligation values were $24,130 and $25,449, respectively. In November 2013, the Company executed two short-term notes payable totaling $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, bore interest at 16% annually, were payable upon maturity, and were 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 that restructured the arrangement into 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.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	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, 2015 included in the Form 10-K filed on March 30, 2016.

NOTE 5 - ACCOUNTS RECEIVABLE (T

NOTE 5 - ACCOUNTS RECEIVABLE (Tables)	3 Months Ended
	Mar. 31, 2016
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	The Company's accounts receivable, net, at March 31, 2016 and December 31, 2015, respectively, consisted of the following: Category March 31, 2016 December 31, 2015 (Unaudited) Trade receivables $ 1,473,903 $ 1,360,929 Other receivables 20,378 26,360 Elimination of unpaid deferred revenue (954,043 ) (861,024 ) Allowance for doubtful accounts (136,000 ) (100,000 ) Accounts Receivable, net $ 404,238 $ 426,265

NOTE 6 - INVENTORY (Tables)

NOTE 6 - INVENTORY (Tables)	3 Months Ended
	Mar. 31, 2016
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	The Company's inventory, at March 31, 2016 and December 31, 2015, respectively, consisted of the following: Category March 31, 2016 December 31, 2015 (Unaudited) Finished goods $ 469,558 $ 504,695 Obsolescence Allowance (20,000 ) (20,000 ) Total Inventory, net $ 449,558 $ 484,695

NOTE 7 - PREPAID EXPENSES AND28

NOTE 7 - PREPAID EXPENSES AND OTHER ASSETS (Tables)	3 Months Ended
	Mar. 31, 2016
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 March 31, 2016 and December 31, 2015, respectively: Category March 31, 2016 December 31, 2015 (Unaudited) Prepaid Insurance $ 78,579 $ 69,456 Subscriptions 85,983 54,756 Vendor Prepayments 32,000 34,389 Deferred Valuation Expense Related To Endorser Agreements 267,976 353,802 Molds 57,967 - Deferred Charges 31,546 31,546 Total Prepaid Expenses and Other Assets $ 554,051 $ 543,949

NOTE 8 - PROPERTY AND EQUIPME29

NOTE 8 - PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	The Company’s property and equipment at March 31, 2016 and December 31, 2015 was: Classes of Depreciable Assets March 31, 2016 December 31, 2015 (Unaudited) Fleet Vehicles $ 202,213 $ 148,940 Fleet Vehicles - Capitalized Lease 35,098 35,098 Furniture and Fixtures 10,467 10,467 Computer Hardware 111,878 86,508 Computer Software 36,935 36,935 Property and Equipment $ 396,591 $ 317,948 Accumulated Depreciation $ (195,306 ) $ (193,760 ) Net Property and Equipment $ 201,285 $ 124,188

NOTE 10 - NOTES PAYABLE (Tables

NOTE 10 - NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Schedule of Debt [Table Text Block]	NOTE 10 – NOTES PAYABLE March 31, December 31, Category 2016 2015 (Unaudited) Bank $ 293,056 $ 282,765 Insurance 74,132 63,457 Short term notes 88,855 106,500 Total notes payable 456,043 452,723 Less: Current portion (160,125 ) (173,510 ) Long-term portion $ 295,918 $ 279,213

NOTE 11 - CONVERTIBLE NOTES P31

NOTE 11 - CONVERTIBLE NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2016
Convertible Note Payable [Abstract]
Convertible Debt [Table Text Block]	The following table shows the components of convertible notes payable at March 31, 2016 and December 31, 2015, respectively: March 31, December 31, Category 2016 2015 (Unaudited) Total Convertible Notes Payable at beginning of period $ 30,000 $ 398,786 Plus: additional notes payable - 526,315 Less: note conversions - (895,101 ) Convertible notes payable, net, long-term portion $ 30,000 $ 30,000

NOTE 14 - COMMON STOCK TO BE 32

NOTE 14 - COMMON STOCK TO BE ISSUED (Tables)	3 Months Ended
	Mar. 31, 2016
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 values for the common stock to be issued at March 31, 2016 and December 31, 2015, respectively. At March 31, 2016 (Unaudited) At December 31, 2015 Common stock to be issued per: # of Shares $ Value # of Shares $ Value A stock deposit received for common stock - $ 3,000 - $ 3,000 Series B conversion 50,000 6 75,000 9 Note conversion 40,206 200,762 45,206 238,997 Consulting and Endorsement agreements 25,000 43,000 140,000 458,115 Total number of shares and value 115,206 $ 246,768 260,206 $ 700,121

NOTE 15 - BASIC AND FULLY DIL33

NOTE 15 - BASIC AND FULLY DILUTED LOSS PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2016
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 March 31, 2016 and December 31, 2015, respectively, which are not included in the calculation of fully diluted loss per share because they are anti-dilutive, consisted of the following: Category March 31, 2016 (Unaudited) December 31, 2015 Convertible promissory notes outstanding 2,728 2,728 Warrants outstanding 4,575,098 4,575,098 Stock options outstanding 237,900 242,100 Preferred stock outstanding 2,000 2,000 Common stock to be issued 115,206 260,206 Total Common Stock Equivalents 4,932,932 5,082,132

NOTE 16 - OUTSTANDING WARRANTS

NOTE 16 - OUTSTANDING WARRANTS (Tables)	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block Supplement [Abstract]
Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Table Text Block]	A summary of the status of the Company’s outstanding warrants at March 31, 2016, is as follows: Outstanding Exercisable Exercise Prices Weighted Average Number Outstanding at 3/31/16 Remaining Life (in yrs.) Weighted Average Exercise Price Number Exercisable at 3/31/16 Weighted Average Exercise Price $ 3.13 - 5.10 3,971,134 4.80 $ 3.13 3,971,134 $ 3.16 $ 5.00 238,352 2.27 $ 5.00 102,352 $ 5.00 $ 6.50- 9.50 284,068 4.52 $ 7.55 284,068 $ 7.55 $ 10.00- 22.50 81,544 2.79 $ 12.58 77,544 $ 12.66 $ 3.13 - 22.50 4,575,098 4.62 $ 3.70 4,435,098 $ 3.65

NOTE 17 - EMPLOYEE OPTIONS (Tab

NOTE 17 - EMPLOYEE OPTIONS (Tables)	3 Months Ended
	Mar. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	For the quarter ending March 31, 2016, the Company estimated the fair value of the stock options based on the following weighted average assumptions: Risk-free interest rate 1.75% - 2.24 % Expected life 10 years Expected volatility 121% - 122 % Dividend yield 0.0 %
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	The summary activity for the three months ended March 31, 2016 under the Company’s 2009 Long Term Incentive Plan, as amended is as follows: March 31, 2016 Category Shares Weighted Average Exercise Price Aggregate Intrinsic Value Weighted Average Remaining Contractual Life Outstanding at beginning of period 242,100 $ 4.99 $ - Granted 5,800 $ 1.95 $ - Exercised – $ 0.00 $ – Forfeited/ Cancelled (10,000 ) $ 5.00 $ 31,600 Outstanding at period end 237,900 $ 5.48 $ - 6.57 Options vested and exercisable at period end 171,959 $ 5.35 $ - 2.91 Weighted average grant-date fair value of options granted during the period $ 1.44
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 March 31, 2016: 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 $ 1.77 – $ 4.00 95,800 7.06 $ 3.08 50,000 $ 4.00 $ 4.50 – $ 21.00 142,100 6.25 $ 7.10 121,959 $ 5.90 237,900 171,959
Schedule of Nonvested Share Activity [Table Text Block]	A summary of the status of the Company’s non-vested option shares as of March 31, 2016 is as follows: Non-vested Shares Shares Weighted Average Grant-Date Fair Value Non-vested at January 1, 2016 66.969 $ 6.34 Granted 5,800 $ 1.44 Forfeited (10,000 ) $ 5.82 Vested 3,172 $ 8.44 Non-vested 65,941 $ 5.35

NOTE 18 - COMMITMENTS AND CON36

NOTE 18 - COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	The following table summarizes the Company’s obligations to make future payments pursuant to certain contracts or arrangements as of March 31, 2016, as well as an estimate of the timing in which these obligations are expected to be satisfied: Payments Due by Period Contractual Obligations Total 2016 2017-2018 2019-2020 After 2020 Operating Lease Obligations $ 656,603 $ 140,302 $ 309,119 $ 207,182 $ -

NOTE 5 - ACCOUNTS RECEIVABLE (D

NOTE 5 - ACCOUNTS RECEIVABLE (Details) - USD ($)	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
NOTE 5 - ACCOUNTS RECEIVABLE (Details) [Line Items]
Increase (Decrease) in Other Receivables	$ (113,000)
Allowance for Doubtful Accounts Receivable, Current	136,000	$ 100,000
Specific Reserve Following a Customer Specific Review of Total Receivables [Member]
NOTE 5 - ACCOUNTS RECEIVABLE (Details) [Line Items]
Allowance for Doubtful Accounts Receivable, Current	126,000	90,000
General, or Non-Specific, Allowance [Member]
NOTE 5 - ACCOUNTS RECEIVABLE (Details) [Line Items]
Allowance for Doubtful Accounts Receivable, Current	$ 10,000	$ 10,000

NOTE 5 - ACCOUNTS RECEIVABLE (

NOTE 5 - ACCOUNTS RECEIVABLE (Details) - Schedule of Accounts, Notes, Loans and Financing Receivable - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Schedule of Accounts, Notes, Loans and Financing Receivable [Abstract]
Trade receivables	$ 1,473,903	$ 1,360,929
Other receivables	20,378	26,360
Elimination of unpaid deferred revenue	(954,043)	(861,024)
Allowance for doubtful accounts	(136,000)	(100,000)
Accounts Receivable, net	$ 404,238	$ 426,265

NOTE 6 - INVENTORY (Details)

NOTE 6 - INVENTORY (Details) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Inventory Disclosure [Abstract]
Increase (Decrease) in Inventories	$ (35,137)	$ 79,930

NOTE 6 - INVENTORY (Details) -

NOTE 6 - INVENTORY (Details) - Schedule of Inventory, Current - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Schedule of Inventory, Current [Abstract]
Finished goods	$ 469,558	$ 504,695
Obsolescence Allowance	(20,000)	(20,000)
Total Inventory, net	$ 449,558	$ 484,695

NOTE 7 - PREPAID EXPENSES AND41

NOTE 7 - PREPAID EXPENSES AND OTHER ASSETS (Details) - Endorsement Agreement [Member]	3 Months Ended
	Mar. 31, 2016USD ($)shares
NOTE 7 - PREPAID EXPENSES AND OTHER ASSETS (Details) [Line Items]
Other Commitments, Description	the Company entered into an endorsement agreement with an endorser who agreed to assist the Company with its brand recognition and sales efforts for COPsync products in pre-designated geographical areas. The agreement requires 6 quarterly payments of $250,000 and the grant of 100,000 shares of the Company’s common stock which was granted at signing and an additional 100,000 shares to be granted six months after signing. The non-cash value of the endorsement agreement totaled $206,000 and was determined by using the stock price on the date of the agreement. This amount is being amortized to non-cash consulting expense over the service period or six months.
Payments to Suppliers | $	$ 250,000
Other Commitment | $	$ 206,000
Stock Issued for Endorsement Agreements [Member]
NOTE 7 - PREPAID EXPENSES AND OTHER ASSETS (Details) [Line Items]
Stock Issued During Period, Shares, Other | shares	100,000
Stock to be Issued for Consulting and Endorsement Agreements [Member]
NOTE 7 - PREPAID EXPENSES AND OTHER ASSETS (Details) [Line Items]
Stock Issued During Period, Shares, Other | shares	100,000

NOTE 7 - PREPAID EXPENSES AND42

NOTE 7 - PREPAID EXPENSES AND OTHER ASSETS (Details) - Schedule of Prepaid Expenses and Other Assets - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Schedule of Prepaid Expenses and Other Assets [Abstract]
Prepaid Insurance	$ 78,579	$ 69,456
Subscriptions	85,983	54,756
Vendor Prepayments	32,000	34,389
Deferred Valuation Expense Related To Endorser Agreements	267,976	353,802
Molds	57,967	0
Deferred Charges	31,546	31,546
Total Prepaid Expenses and Other Assets	$ 554,051	$ 543,949

NOTE 8 - PROPERTY AND EQUIPME43

NOTE 8 - PROPERTY AND EQUIPMENT (Details) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, Additions	$ 79,000
Gain (Loss) on Disposition of Property Plant Equipment	505
Depreciation	$ 15,523	$ 13,627

NOTE 8 - PROPERTY AND EQUIPME44

NOTE 8 - PROPERTY AND EQUIPMENT (Details) - Property, Plant and Equipment - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 396,591	$ 317,948
Accumulated Depreciation	(195,306)	(193,760)
Net Property and Equipment	201,285	124,188
Automobiles [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	202,213	148,940
Assets Held under Capital Leases [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	35,098	35,098
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	10,467	10,467
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	111,878	86,508
Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 36,935	$ 36,935

NOTE 9 - INVESTMENTS (Details)

NOTE 9 - INVESTMENTS (Details) - CTX Corp [Member]	3 Months Ended
	Mar. 31, 2016USD ($)$ / shares
NOTE 9 - INVESTMENTS (Details) [Line Items]
Payments to Acquire Notes Receivable (in Dollars) | $	$ 50,000
Note Receivable, Interest Rate	8.00%
Debt Instrument, Convertible, Number of Equity Instruments	5,000,000
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares	$ 0.01

NOTE 10 - NOTES PAYABLE (Detail

NOTE 10 - NOTES PAYABLE (Details) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
NOTE 10 - NOTES PAYABLE (Details) [Line Items]
Repayments of Notes Payable	$ 60,954	$ 44,496
Notes Payable, Other Payables [Member]
NOTE 10 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Increase (Decrease), Other, Net	$ 32,000
Notes Payable, Other Payables [Member]
NOTE 10 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	50.00%
Automobiles [Member] | Notes Payable, Other Payables [Member]
NOTE 10 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Increase (Decrease), Other, Net	$ 30,000

NOTE 10 - NOTES PAYABLE (Detai

NOTE 10 - NOTES PAYABLE (Details) - Schedule of Debt - USD ($)	Mar. 31, 2016	Dec. 31, 2015
NOTE 10 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Notes Payable	$ 456,043	$ 452,723
Less: Current portion	(160,125)	(173,510)
Long-term portion	295,918	279,213
Notes Payable to Banks [Member]
NOTE 10 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Notes Payable	293,056	282,765
Loans Payable [Member]
NOTE 10 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Notes Payable	88,855	106,500
Insurance Coverage [Member] | Notes Payable, Other Payables [Member]
NOTE 10 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Notes Payable	$ 74,132	$ 63,457

NOTE 11 - CONVERTIBLE NOTES P48

NOTE 11 - CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Convertible Note Payable [Abstract]
Convertible Notes Payable	$ 30,000	$ 398,786

NOTE 11 - CONVERTIBLE NOTES P49

NOTE 11 - CONVERTIBLE NOTES PAYABLE (Details) - Schedule of Convertible Notes Payable - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Schedule of Convertible Notes Payable [Abstract]
Total Convertible Notes Payable at beginning of period	$ 30,000	$ 398,786
Plus: additional notes payable	0	526,315
Less: note conversions	0	(895,101)
Convertible notes payable, net, long-term portion	$ 30,000	$ 30,000

NOTE 12 - PREFERRED STOCK (Deta

NOTE 12 - PREFERRED STOCK (Details)	Nov. 13, 2015shares	Oct. 28, 2015USD ($)$ / sharesshares	Apr. 30, 2008shares	Mar. 31, 2016USD ($)shares	Mar. 31, 2015USD ($)	Mar. 31, 2010USD ($)$ / shares	Oct. 27, 2015$ / shares
NOTE 12 - PREFERRED STOCK (Details) [Line Items]
Stock Issued During Period, Shares, New Issues				312,857
Series A Preferred Stock [Member]
NOTE 12 - PREFERRED STOCK (Details) [Line Items]
Stock Issued During Period, Shares, Acquisitions			100,000
Noncash or Part Noncash Acquisition, Interest Acquired			100.00%
Convertible Preferred Stock, Shares Issued upon Conversion			1
Preferred Stock, Voting Rights			voting rights on a basis of 750 votes per share
Series B Preferred Stock [Member]
NOTE 12 - PREFERRED STOCK (Details) [Line Items]
Proceeds from Issuance of Private Placement (in Dollars) | $						$ 1,500,000
Unit, Description						The Series B Preferred Stock and the warrants were sold as a unit, with each investor receiving eight warrants to purchase one share of common stock for every share of Series B Preferred Stock purchased.
Unit, Price (in Dollars per share) | $ / shares						$ 4
Preferred Stock, Dividend Payment Terms				i) accrued 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) had a preference in liquidation, or deemed liquidation, to receive the initial investment in the Series B Preferred Stock, plus accrued and unpaid dividends, (iii) was convertible into 40 shares of the Company’s common stock, subject to adjustments for issuances by the Company of common stock at less than $5.00 per share, and (iv) had the right to elect one member of the Company’s Board of Directors.
Preferred Stock, Dividend Rate, Percentage				7.00%
Dividends, Preferred Stock (in Dollars) | $				$ 0	$ 25,890
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares		$ 6.25					$ 10
Stock Issued During Period, Shares, New Issues	60,000	60,000
Conversion Agreement, Description		pay aggregate accrued dividends of up to approximately $680,000 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
Dividends (in Dollars) | $		$ 680,000
Conversion of Stock, Shares Issued	225,000			25,000
Number of Warrant Holders	10

NOTE 13 - COMMON STOCK (Details

NOTE 13 - COMMON STOCK (Details) - USD ($)	Nov. 13, 2015	Oct. 28, 2015	Mar. 31, 2016	Mar. 31, 2015
NOTE 13 - COMMON STOCK (Details) [Line Items]
Stock Issued During Period, Shares, New Issues			312,857
Capital contributed through forfeiture of conractual compensation (in Dollars)			$ 12,500	$ 19,750
Conversion of Notes Payable [Member]
NOTE 13 - COMMON STOCK (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share)			$ 8.50
Stock Issued During Period, Shares, Conversion of Convertible Securities			5,000
Stock Issuaed to Consultant #1 [Member]
NOTE 13 - COMMON STOCK (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share)			$ 2.06
Stock Issued During Period, Shares, Issued for Services			100,000
Stock Issued to Consultant #2 [Member]
NOTE 13 - COMMON STOCK (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share)			$ 2.09
Stock Issued During Period, Shares, Issued for Services			42,857
Series B Preferred Stock [Member]
NOTE 13 - COMMON STOCK (Details) [Line Items]
Stock Issued During Period, Shares, New Issues	60,000	60,000
Conversion of Stock, Shares Issued	225,000		25,000
Stock Issued for Endorsement Agreements [Member] | Stock Issued for Endorsement Agreements [Member]
NOTE 13 - COMMON STOCK (Details) [Line Items]
Stock Issued During Period, Shares, New Issues			140,000
Stock Issued for Endorsement Agreements [Member] | Stock Issued at $2.50 [Member]
NOTE 13 - COMMON STOCK (Details) [Line Items]
Stock Issued During Period, Shares, New Issues			80,000
Shares Issued, Price Per Share (in Dollars per share)			$ 2.50
Stock Issued for Endorsement Agreements [Member] | Stock Issued at $2.61 [Member]
NOTE 13 - COMMON STOCK (Details) [Line Items]
Stock Issued During Period, Shares, New Issues			35,000
Shares Issued, Price Per Share (in Dollars per share)			$ 2.61
Stock Issued for Endorsement Agreements [Member] | Stock Issued at $6.20 [Member]
NOTE 13 - COMMON STOCK (Details) [Line Items]
Stock Issued During Period, Shares, New Issues			25,000
Shares Issued, Price Per Share (in Dollars per share)			$ 6.20

NOTE 14 - COMMON STOCK TO BE 52

NOTE 14 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued - USD ($)	Mar. 31, 2016	Dec. 31, 2015
NOTE 14 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued [Line Items]
Number of shares to be issued	115,206	260,206
Value of shares to be issued	$ 246,768	$ 700,121
Stock to be Issued for Deposit [Member]
NOTE 14 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued [Line Items]
Number of shares to be issued	0	0
Value of shares to be issued	$ 3,000	$ 3,000
Stock to be Issued for Series B conversion [Member]
NOTE 14 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued [Line Items]
Number of shares to be issued	50,000	75,000
Value of shares to be issued	$ 6	$ 9
Stock to be Issued for Note Conversion [Member]
NOTE 14 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued [Line Items]
Number of shares to be issued	40,206	45,206
Value of shares to be issued	$ 200,762	$ 238,997
Stock to be Issued for Consulting and Endorsement Agreements [Member]
NOTE 14 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued [Line Items]
Number of shares to be issued	25,000	140,000
Value of shares to be issued	$ 43,000	$ 458,115
Common Stock To Be Issued [Member]
NOTE 14 - COMMON STOCK TO BE ISSUED (Details) - Schedule of Common Stock to be Issued [Line Items]
Number of shares to be issued	115,206	260,206
Value of shares to be issued	$ 246,768	$ 700,121

NOTE 15 - BASIC AND FULLY DIL53

NOTE 15 - BASIC AND FULLY DILUTED LOSS PER SHARE (Details) - Schedule of Anti-Dilutive Common Stock Equivalents - shares	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock Equivalents Outstanding	4,932,932	5,082,132
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock Equivalents Outstanding	2,728	2,728
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock Equivalents Outstanding	4,575,098	4,575,098
Equity Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock Equivalents Outstanding	237,900	242,100
Preferred Stock Outstanding [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock Equivalents Outstanding	2,000	2,000
Stock to be issued [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock Equivalents Outstanding	115,206	260,206

NOTE 16 - OUTSTANDING WARRANT54

NOTE 16 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range	3 Months Ended
	Mar. 31, 2016$ / sharesshares
NOTE 16 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants Outstanding (in Shares) | shares	4,575,098
Warrants Outstanding, Remaining Life	4 years 226 days
Warrants Outstanding, Weighted Average Exercise Price	$ 3.70
Warrants Exercisable (in Shares) | shares	4,435,098
Warrants Exercisable, Weighted Average Exercise Price	$ 3.65
Warrant Exercisable at $3.13 - 5.10 [Member]
NOTE 16 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants Outstanding (in Shares) | shares	3,971,134
Warrants Outstanding, Remaining Life	4 years 292 days
Warrants Outstanding, Weighted Average Exercise Price	$ 3.13
Warrants Exercisable (in Shares) | shares	3,971,134
Warrants Exercisable, Weighted Average Exercise Price	$ 3.16
Warrants Exercisable at $5.00 [Member]
NOTE 16 - 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) | shares	238,352
Warrants Outstanding, Remaining Life	2 years 98 days
Warrants Outstanding, Weighted Average Exercise Price	$ 5
Warrants Exercisable (in Shares) | shares	102,352
Warrants Exercisable, Weighted Average Exercise Price	$ 5
Warrants Exercisable at $6.50 - 9.50 [Member]
NOTE 16 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants Outstanding (in Shares) | shares	284,068
Warrants Outstanding, Remaining Life	4 years 189 days
Warrants Outstanding, Weighted Average Exercise Price	$ 7.55
Warrants Exercisable (in Shares) | shares	284,068
Warrants Exercisable, Weighted Average Exercise Price	$ 7.55
Warrants Exercisable at $10.00-22.50 [Member]
NOTE 16 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants Outstanding (in Shares) | shares	81,544
Warrants Outstanding, Remaining Life	2 years 288 days
Warrants Outstanding, Weighted Average Exercise Price	$ 12.58
Warrants Exercisable (in Shares) | shares	77,544
Warrants Exercisable, Weighted Average Exercise Price	$ 12.66
Minimum [Member]
NOTE 16 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants, Exercise Price Range	3.13
Minimum [Member] | Warrant Exercisable at $3.13 - 5.10 [Member]
NOTE 16 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants, Exercise Price Range	3.13
Minimum [Member] | Warrants Exercisable at $6.50 - 9.50 [Member]
NOTE 16 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants, Exercise Price Range	6.50
Minimum [Member] | Warrants Exercisable at $10.00-22.50 [Member]
NOTE 16 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants, Exercise Price Range	10
Maximum [Member]
NOTE 16 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants, Exercise Price Range	22.50
Maximum [Member] | Warrant Exercisable at $3.13 - 5.10 [Member]
NOTE 16 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants, Exercise Price Range	5.10
Maximum [Member] | Warrants Exercisable at $6.50 - 9.50 [Member]
NOTE 16 - 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 16 - OUTSTANDING WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants, Exercise Price Range	$ 22.50

NOTE 17 - EMPLOYEE OPTIONS (Det

NOTE 17 - EMPLOYEE OPTIONS (Details)	Mar. 20, 2015	Sep. 02, 2009shares	Mar. 31, 2016USD ($)$ / sharesshares	Mar. 31, 2015USD ($)	Dec. 31, 2015shares
NOTE 17 - EMPLOYEE OPTIONS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number (in Shares)			237,900		242,100
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number (in Shares)			171,959
Share-based Compensation (in Dollars) | $			$ 33,870	$ 46,010
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)			5,800
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share) | $ / shares			$ 1.95
2009 Long Term Incentive Plan [Member]
NOTE 17 - 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
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options (in Dollars) | $			$ 406,268
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			2 years 328 days
2009 Long Term Incentive Plan [Member] | Options Issued to Directors [Member]
NOTE 17 - EMPLOYEE OPTIONS (Details) [Line Items]
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
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			10 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			24 months
Number of Directors			5
Employee Service Share-based Compensation, Allocation of Recognized Period Costs, Capitalized Amount (in Dollars) | $			$ 8,367
Share-based Compensation Award, Tranche One [Member] | 2009 Long Term Incentive Plan [Member]
NOTE 17 - EMPLOYEE OPTIONS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		5 years
Share-based Compensation Award, Tranche One [Member] | 2009 Long Term Incentive Plan [Member] | Options Issued to New Employees [Member]
NOTE 17 - EMPLOYEE OPTIONS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights	The outstanding options have a term of ten years and vest primarily over periods ranging from three to five years
Share-based Compensation Award, Tranche Three [Member] | 2009 Long Term Incentive Plan [Member]
NOTE 17 - EMPLOYEE OPTIONS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		3 years

NOTE 17 - EMPLOYEE OPTIONS (De

NOTE 17 - EMPLOYEE OPTIONS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	3 Months Ended
	Mar. 31, 2016
NOTE 17 - EMPLOYEE OPTIONS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Risk-free interest rate	2.24%
Expected life	10 years
Expected volatility	122.00%
Minimum [Member]
NOTE 17 - EMPLOYEE OPTIONS (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Risk-free interest rate	1.75%
Expected volatility	121.00%
Dividend yield	0.00%

NOTE 17 - EMPLOYEE OPTIONS (57

NOTE 17 - EMPLOYEE OPTIONS (Details) - Summary of Stock Option Activity	3 Months Ended
	Mar. 31, 2016USD ($)$ / sharesshares
Summary of Stock Option Activity [Abstract]
Outstanding at beginning of period (in Shares) | shares	242,100
Outstanding at beginning of period	$ 4.99
Granted (in Shares) | shares	5,800
Granted	$ 1.95
Exercised	$ 0
Exercised (in Shares) | shares	0
Forfeited/ Cancelled (in Shares) | shares	(10,000)
Forfeited/ Cancelled	$ 5
Forfeited/ Cancelled (in Dollars) | $	$ 31,600
Outstanding at period end (in Shares) | shares	237,900
Outstanding at period end	$ 5.48
Outstanding at period end	6 years 208 days
Options vested and exercisable at period end (in Shares) | shares	171,959
Options vested and exercisable at period end	$ 5.35
Options vested and exercisable at period end	2 years 332 days
Weighted average grant-date fair value of options granted during the period	$ 1.44

NOTE 17 - EMPLOYEE OPTIONS (58

NOTE 17 - EMPLOYEE OPTIONS (Details) - Summary of Outstanding and Exercisable Options	3 Months Ended
	Mar. 31, 2016$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Options Outstanding (in Shares) | shares	237,900
Number of Options Exercisable (in Shares) | shares	171,959
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	$ 1.77
Range of Exercise Prices, Upper Limit	$ 4
Number of Options Outstanding (in Shares) | shares	95,800
Options Outstanding, Weighted Average Remaining Contractual Life	7 years 21 days
Options Outstanding, Weigthed Average Exercise Price	$ 3.08
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	142,100
Options Outstanding, Weighted Average Remaining Contractual Life	6 years 3 months
Options Outstanding, Weigthed Average Exercise Price	$ 7.10
Number of Options Exercisable (in Shares) | shares	121,959
Options Exercisable, Weighted Average Exercise Price	$ 5.90

NOTE 17 - EMPLOYEE OPTIONS (59

NOTE 17 - EMPLOYEE OPTIONS (Details) - Summary of Non-vested Shares	3 Months Ended
	Mar. 31, 2016$ / sharesshares
Summary of Non-vested Shares [Abstract]
Non-vested at January 1, 2016 | shares	66.969
Non-vested at January 1, 2016 | $ / shares	$ 6.34
Granted | shares	5,800
Granted | $ / shares	$ 1.44
Forfeited | shares	(10,000)
Forfeited | $ / shares	$ 5.82
Vested | shares	3,172
Vested | $ / shares	$ 8.44
Non-vested | shares	65,941
Non-vested | $ / shares	$ 5.35

NOTE 18 - COMMITMENTS AND CON60

NOTE 18 - COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
NOTE 18 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Capital contributed through forfeiture of conractual compensation	$ 12,500	$ 19,750
Board of Directors Chairman [Member]
NOTE 18 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Capital contributed through forfeiture of conractual compensation	10,000	10,000
President [Member]
NOTE 18 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Capital contributed through forfeiture of conractual compensation	$ 2,250	$ 2,250

NOTE 18 - COMMITMENTS AND CON61

NOTE 18 - COMMITMENTS AND CONTINGENCIES (Details) - Schedule of Future Minimum Rental Payments for Operating Leases	Mar. 31, 2016USD ($)
Schedule of Future Minimum Rental Payments for Operating Leases [Abstract]
Operating Lease Obligations	$ 656,603
Operating Lease Obligations	140,302
Operating Lease Obligations	309,119
Operating Lease Obligations	207,182
Operating Lease Obligations	$ 0

NOTE 19 - RELATED PARTY TRANS62

NOTE 19 - RELATED PARTY TRANSACTIONS (Details)	Sep. 01, 2015USD ($)	Dec. 31, 2014USD ($)	Nov. 30, 2013USD ($)	Mar. 31, 2015	Mar. 31, 2016USD ($)	Dec. 31, 2015USD ($)
NOTE 19 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Capital Lease Obligations, Current					$ 8,537	$ 9,010
Notes Payable, Other Payables [Member]
NOTE 19 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Number of Notes Payable			2
Debt Instrument, Interest Rate, Stated Percentage					50.00%
Chief Executive Officer [Member] | Notes Payable, Other Payables [Member]
NOTE 19 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Capital Lease Obligations		$ 35,098
Immediate Family Member of Management or Principal Owner [Member] | Convertible Notes Payable [Member]
NOTE 19 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Capital Leased Assets, Gross					$ 24,130
Capital Lease Obligations, Current					$ 25,449
Affiliated Entity [Member] | Notes Payable, Other Payables [Member]
NOTE 19 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Debt Instrument, Periodic Payment	$ 5,465
Debt Instrument, Face Amount	$ 322,305		$ 313,477
Debt Instrument, Maturity Date, Description			May 2,014
Debt Instrument, Interest Rate, Stated Percentage			16.00%
Debt Instrument, Collateral			collateralized by the third-party equipment being procured
Debt Instrument, Maturity Date				Jun. 25, 2015
Debt Instrument, Term	48 months
Affiliated Entity [Member] | Debt Instrument, Buy-Out Amount [Member] | Notes Payable, Other Payables [Member]
NOTE 19 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Debt Instrument, Periodic Payment	$ 65,576
Affiliated Entity [Member] | Debt Instrument, Payment Upon Signing [Member] | Notes Payable, Other Payables [Member]
NOTE 19 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Debt Instrument, Periodic Payment	$ 60,000
Automobiles [Member] | Director [Member] | Capital Lease Arrangement [Member]
NOTE 19 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Number of Automobiles Under Capital Lease		2
Debt Instrument, Periodic Payment		$ 873
Capital Lease Obligations		$ 35,098