Summer Energy (SUME) 10-Q 14 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Aug. 14, 2014
Document and Entity Information:	'	'
Entity Registrant Name	'SUMMER ENERGY HOLDINGS INC	'
Document Type	'10-Q	'
Document Period End Date	30-Jun-14	'
Amendment Flag	'false	'
Entity Central Index Key	'0001396633	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	14,483,905
Entity Filer Category	'Smaller Reporting Company	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Well-known Seasoned Issuer	'No	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'

CONSOLIDATED_BALANCE_SHEETS_UN

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (USD $)	Jun. 30, 2014		Dec. 31, 2013
Current Assets	'		'
Cash	$774,180		$739,966
Restricted cash	492,662		367,385
Accounts receivable, net	6,123,502		3,875,745
Prepaid and other current assets	642,747		755,299
Total current assets	8,033,091		5,738,395
Property and Equipment, net	441,482		437,984
Certificates of Deposit - Restricted	15,044		15,025
Deferred Financing Costs, net	27,763		785,389
Total assets	8,517,380		6,976,793
Current Liabilities	'		'
Accounts payable	3,723		57,731
Accrued wholesale power purchased	3,641,429		4,127,420
Accrued expenses	2,933,679		2,015,205
Advances related party	169,000		'
Note payable	1,160,000		'
Total current liabilities	7,907,831		6,200,356
Commitments	'		'
Stockholders' Equity	'		'
Preferred Stock, Value	1,900		826
Common Stock - $.001 par value, 100,000,000 shares authorized, 14,270,478 shares and 13,963,445 shares issued and outstanding at June 30, 2014 and December 31, 2013, respectively	14,271		13,963
Subscription receivable	-52,000		-52,000
Additional paid in capital	7,546,714		5,229,153
Accumulated deficit	-6,901,336		-4,415,505
Total stockholders' equity	609,549		776,437
Total liabilities and stockholders' equity	8,517,380		6,976,793
Series A Preferred Stock	'		'
Stockholders' Equity	'		'
Preferred Stock, Value	'	[1]	826	[1]
Series B Preferred Stock	'		'
Stockholders' Equity	'		'
Preferred Stock, Value	$1,900	[2]	'	[2]
[1]	Series A Preferred Stock - $.001 par value, 2,000,000 authorized, 0 shares and 826,000 shares issued and outstanding at June 30, 2014 and December 31, 2013, respectively
[2]	Series B Preferred Stock - $.001 par value, 3,000,000 authorized, 1,900,000 and 0 shares issued and outstanding at June 30, 2014 and December 31, 2013, respectively

CONSOLIDATED_BALANCE_SHEETS_PA

CONSOLIDATED BALANCE SHEETS (PARENTHETICAL) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Common Stock, par or stated value	$0.00	$0.00
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	14,270,478	13,963,445
Common Stock, shares outstanding	14,270,478	13,963,445
Preferred Stock, Par Value	$0.00	$0.00
Series A Preferred Stock	'	'
Preferred Stock, Par Value	$0.00	$0.00
Preferred Stock, Shares Authorized	2,000,000	2,000,000
Preferred Stock, shares issued	0	826,000
Preferred Stock, shares outstanding	0	826,000
Series B Preferred Stock	'	'
Preferred Stock, Par Value	$0.00	$0.00
Preferred Stock, Shares Authorized	3,000,000	3,000,000
Preferred Stock, shares issued	1,900,000	0
Preferred Stock, shares outstanding	1,900,000	0

CONSOLIDATED_STATEMENT_OF_OPER

CONSOLIDATED STATEMENT OF OPERATIONS (UNAUDITED) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Income Statement	'	'	'	'
Electricity Revenue	$9,867,152	$5,526,107	$17,042,732	$8,416,952
Cost of Goods Sold	'	'	'	'
Power purchases and balancing/ancillary	4,907,829	2,908,438	8,838,735	4,131,624
Transportation and distribution providers charge	3,813,287	2,158,910	6,562,667	3,270,502
Total cost of goods sold	8,721,116	5,067,348	15,401,402	7,402,126
Gross Profit	1,146,036	458,759	1,641,330	1,014,826
General and Administrative	1,556,200	1,049,312	2,924,348	1,915,146
Operating Loss	-410,164	-590,553	-1,283,018	-900,320
Other Income (Expense)	'	'	'	'
Financing costs	-903,769	-16,668	-992,670	-33,337
Interest expense	-26,135	'	-102,342	'
Interest income	45	90	106	605
Total other income (expense)	-929,859	-16,578	-1,094,906	-32,732
Net Loss Before Income Taxes	-1,340,023	-607,131	-2,377,924	-933,052
Income Taxes	'	'	'	'
Net Loss	-1,340,023	-607,131	-2,377,924	-933,052
Series A and Series B Preferred shares dividends	-62,471	'	-107,907	'
Net Loss applicable to common stockholders	($1,402,494)	($607,131)	($2,485,831)	($933,052)
Basic and diluted loss per share available to common stockholders	($0.10)	($0.05)	($0.18)	($0.07)
Weighted average number of shares-Basic and Diluted	14,115,120	12,980,962	14,062,522	12,974,614

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Cash Flows from Operating Activities	'	'
Net loss	($2,377,924)	($933,052)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Common stock for services	0	17,521
Common stock for interest	235,045	0
Stock compensation expense	19,108	0
Interest earned on restricted cash	-19	-605
Depreciation of property and equipment	107,288	71,934
Amortization of deferred financing costs	757,626	33,337
Bad debt expense	317,148	252,508
Changes in operating assets and liabilities:	'	'
Accounts receivable	-2,564,904	-2,401,248
Prepaid and other current assets	112,552	-230,663
Accounts payable	-54,008	130,645
Accrued wholesale power purchases	-485,991	1,992,380
Accrued expenses	946,977	901,433
Net cash used in operating activities	-2,987,102	-165,810
Cash Flows from Investing Activities	'	'
Purchase of restricted cash	-125,277	-101,264
Proceeds from certificate of deposit - restricted	0	503,281
Purchase of property and equipment	-110,786	-284,661
Net cash provided by (used in) investing activities	-236,063	117,356
Cash Flows from Financing Activity	'	'
Proceeds from note payable	1,500,000	0
Repayment on note payable	-340,000	0
Advances related party, net	169,000	0
Payment of dividends in cash on Series B Preferred stock	-11,621	0
Proceeds from issuance of Series B Preferred stock	1,900,000	0
Proceeds from issuance of units in a private placement offering	40,000	100,000
Net cash provided by financing activities	3,257,379	100,000
Net Change in Cash	34,214	51,546
Cash at Beginning of Period	739,966	281,269
Cash at End of Period	774,180	332,815
Supplemental Disclosure of Cash Flow Information:	'	'
Income taxes paid	'	'
Interest paid	102,342	1,181
Series A Preferred Stock	'	'
Supplemental Disclosure of Cash Flow Information:	'	'
Common shares issued for dividends	80,108	0
Preferred stock called	826	0
Series B Preferred Stock	'	'
Cash Flows from Financing Activity	'	'
Proceeds from issuance of Series B Preferred stock	1,900,000	'
Supplemental Disclosure of Cash Flow Information:	'	'
Preferred stock dividends	$62,070	$0

Note_1_Organization

Note 1 - Organization	6 Months Ended
	Jun. 30, 2014
Notes	'
Note 1 - Organization	'
	NOTE 1 - ORGANIZATION
	The unaudited consolidated financial statements include the accounts of Summer Energy Holdings, Inc. and its wholly-owned subsidiaries Summer Energy, LLC (“Summer LLC”), and Summer EM Marketing, LLC (“Marketing LLC”) (collectively referred to as the “Company,” “we,” “us,” or “our”).  All significant intercompany transactions and balances have been eliminated in these consolidated financial statements.
	Summer LLC is a retail electric provider in the state of Texas under a license with the Public Utility Commission of Texas (“PUCT”).  Summer LLC procures wholesale energy and resells it to commercial and residential customers.  Summer LLC was organized on April 6, 2011, under the laws of the state of Texas.  The operations of Summer LLC are the Company’s sole line of business.
	Marketing LLC was formed in the state of Texas on November 6, 2012, to provide certain marketing services to Summer LLC.

Note_2_Basis_of_Presentation

Note 2 - Basis of Presentation	6 Months Ended
	Jun. 30, 2014
Notes	'
Note 2 - Basis of Presentation	'
	NOTE 2 - BASIS OF PRESENTATION
	The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles of the United States of America (“GAAP”) for interim financial statements pursuant to the rules and regulations of the Securities and Exchange Commission.  Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the six-month period ended June 30, 2014, are not necessarily indicative of the results that may be expected for the year ending December 31, 2014.  These financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2013, as filed with the Securities and Exchange Commission (“SEC”) on April 15, 2014.
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements as well as the reported amount of revenues and expenses during the reporting period.  Actual results may differ from these estimates.
	Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation.

Note_3_Significant_Accounting_

Note 3 - Significant Accounting Policies	6 Months Ended
	Jun. 30, 2014
Notes	'
Note 3 - Significant Accounting Policies	'
	NOTE 3 - SIGNIFICANT ACCOUNTING POLICIES
	Revenue Recognition
	Our electricity revenue is recognized by our Company upon delivery of electricity to a customer’s meter.  This method of revenue recognition is commonly referred to as the flow method.  The flow method of revenue relies upon Electric Reliability Council of Texas (“ERCOT”) settlement statements to determine the estimated revenue for a given month. Supply delivered to customers for the month, measured on a daily basis, provides the basis for revenues.  Electricity revenue consists of proceeds from energy sales, including, pass through charges from the Transmission and Distribution Providers (“TDSPs”) billed to the customer at cost.
	Unbilled Revenue and Accounts Receivable
	Electric services not billed by month-end are accrued based upon estimated deliveries to customers as tracked and recorded by ERCOT multiplied by our  average billing rate per kilowatt hour (“kWh”) in effect at the time.  At the end of each calendar month, revenue is accrued to unbilled receivables based on the estimated amount of power delivered to customers using the flow
	technique.  Unbilled revenue also includes accruals for estimated TDSP charges and monthly service charges applicable to the estimated electricity usage for the period.  All charges that were physically billed to customers in the calendar month are recorded from the unbilled account to the customer receivable account.  Unbilled accounts as of June 30, 2014, were estimated at $3,208,462.
	Accounts receivable are customer obligations billed at the customer’s monthly meter read date for that period’s electricity usage and due within 16 days of the date of the invoice.  Balances past due are subject to a late fee that is assessed on that billing.
	Cost Recognition
	Direct energy costs are recorded when the electricity is delivered to the customer’s meter.
	Cost of Goods Sold (“COGS”) include electric power purchased and pass through charges from the TDSP’s in the areas serviced by the Company.  TDSP charges are costs for metering services and maintenance of the electric grid.  TDSP charges are established by regulation of the PUCT.
	The energy portion of our COGS is comprised of two components:  bilateral wholesale costs and balancing/ancillary costs.  These two cost components are incurred and recognized differently as follows:
	Bilateral wholesale costs are incurred through contractual arrangements with wholesale power suppliers for firm delivery of power at a fixed volume and fixed price.  We are invoiced for these wholesale volumes at the end of each calendar month for the volumes purchased for delivery during the month, with payment due 20 days after the end of the month.
	Balancing/ancillary costs are based on the customer load and are determined by ERCOT through a multiple step settlement process.  Balancing costs/revenues are related to the differential between supply that we provided through our bilateral wholesale supply and the supply required to serve our customer load.  The Company endeavors to minimize the amount of balancing/ancillary costs through our load forecasting and forward purchasing programs.

Note_4_2012_Stock_Option_and_S

Note 4 - 2012 Stock Option and Stock Award Plan	6 Months Ended
	Jun. 30, 2014
Notes	'
Note 4 - 2012 Stock Option and Stock Award Plan	'
	NOTE 4 – 2012 STOCK OPTION AND STOCK AWARD PLAN
	During the six months ended June 30, 2014, the Company granted stock options to purchase up to 25,000 shares of the Company’s common stock to a certain key officer. The options covering a total of 12,500 shares vested at the date of grant and 12,500 shares will vest in August 2014.  The stock options have an exercise price of $1.00 per share and will expire ten (10) years from the date of grant.  The fair value of the options of $4,242 was determined using the Black-Scholes option-pricing model.  The assumptions used to calculate the fair market value are as follows: (i) risk-free interest rate of 0.87% (ii) estimated volatility of 17% (iii) dividend yield of 0.00% and (iv) expected life of the options of 5 years.   Approximately $2,827 was expensed during the six months ended June 30, 2014 with regards to stock options granted to a certain key employee.
	In addition, the officer is eligible to receive a future grant of 25,000 options to purchase common stock of the Company upon reaching certain milestones related to the number of retail electricity customers and financial performance of the Company.
	Also during the six months ended June 30, 2014, the Company granted 4,000 employee stock options to certain key employees.   Options covering a total of 4,000 shares will vest over two years from the date of grant.   The stock options have an exercise price of $1.50 per share and will expire ten (10) years from the date of grant.   The options covering 4,000 shares that were granted during the three months ended March 31, 2014, are estimated to have had a value of approximately $164 on the date of grant.  The options vest ratably over the vesting period of two years and stock compensation expense of approximately $27 was expensed during the six months ended June 30, 2014.
	On April 30, 2014, the Company granted a total of 31,250 stock options to non-employee members of the Company’s Board of Directors under the 2012 Stock Option and Stock Award Plan as compensation for service on the Company’s Board. The director stock options were fully vested on the date of grant, have an exercise price of $1.50 per share, will expire ten (10) years from the date of the grant and are estimated to have a fair value of approximately $1,282 on the date of grant determined using the Black-Scholes option-pricing model.  The assumptions used to calculate the fair market value are as follows: (i) risk-free interest rate of 0.87% (ii) estimated volatility of 17% (iii) dividend yield of 0.00% and (iv) expected life of the options of 5 years.

Note_5_2011_Credit_Facility_Ag

Note 5 - 2011 Credit Facility Agreements and Advances Related Party	6 Months Ended
	Jun. 30, 2014
Notes	'
Note 5 - 2011 Credit Facility Agreements and Advances Related Party	'
	NOTE 5 - 2011 CREDIT FACILITY AGREEMENTS AND ADVANCES RELATED PARTY
	On November 30, 2011,  the Company entered into separate Credit Facility Agreements (2011 Credit Facility Agreements) with two individuals pursuant to which such individuals agreed to act as sureties in connection with a combined $500,000 line of credit from a financial institution and certain extensions of credit by critical vendors which are necessary for our business.  Pursuant to such agreements, in consideration of the assisting parties’ extension of credit thereunder, we agreed to pay a total of $200,000 to the assisting parties or, at the assisting parties’ election, the assisting parties could each elect to receive 757,576 shares of common stock.  The assisting parties agreed to make assistance available to us within 10 business days of our written request and provide a guaranty to a financial institution.  On November 15, 2012, the two individuals irrevocably elected the option to receive payment in equity pursuant to the terms of the 2011 Credit Facility Agreements and on December 3, 2012, each such individual received 757,576 shares of our common stock.  The Company recorded a $200,000 deferred financing cost that is being amortized over the three (3) year life of the agreements, and the balance net of amortization as of June 30, 3014 is $27,763.
	On March 31, 2014, Neil Leibman advanced the Company $219,000 cash as part of the 2011 Credit Facility Agreement.  As of June 30, 2014, the balance due to Mr. Leibman by the Company relating to such advance is $169,000.

Note_6_2013_Credit_Facility_Ag

Note 6 - 2013 Credit Facility Agreements and Series A Preferred Shares	6 Months Ended
	Jun. 30, 2014
Notes	'
Note 6 - 2013 Credit Facility Agreements and Series A Preferred Shares	'
	NOTE 6 – 2013 CREDIT FACILITY AGREEMENTS AND SERIES A PREFERRED SHARES
	On August 29, 2013, Summer Energy Holdings, Inc. entered into two separate but identical Agreements to Assist with Credit Facility (each an “Agreement” and collectively the “Agreements”) with two directors of the Company, one of whom is also an officer of the Company, whereby these two individuals (each individual is referred to as an “Assisting Party” and, together as the “Assisting Parties”) agreed to act as sureties and personal guarantors with respect to $826,000 ($413,000 each) of the Company’s depository requirements, consisting of a line of credit from a financial institution and certain extensions of credit by critical vendors that are necessary for the Company to carry out its business (“2013 Credit Facility Agreements”).
	The 2013 Credit Facility Agreements each have a term of five (5) years.   Given that each of the Assisting Parties entering into the 2013 Credit Facility Agreements is a member of the Company’s board of directors, the transaction was approved by the disinterested members of the board of directors.
	As consideration for each Assisting Party agreeing to act as surety and personal guarantor of $413,000 of the Company’s critical depository requirements, the Company agreed that each Assisting Party would be issued 413,000 shares of a newly authorized Series A Preferred Stock (the “Series A Preferred”).
	Pursuant to the 2013 Credit Facility Agreements, upon the earliest to occur of the following:  (i) five (5) years from the date of the 2013 Credit Facility Agreements, or (ii) at such time as the Assisting Party is fully released from its obligations under any credit facility obtained by the Company pursuant to the Assisting Party’s guarantee, the Company shall have the right to purchase (the “Call Right”) all outstanding shares of Series A Preferred held by such Assisting Party in exchange for the granting of a five (5) year option to purchase shares of the Company’s common stock at an exercise price of $1.50 per share.   The number of shares is calculated on the basis of an option to purchase one (1) share of common stock for each 2.733 shares of Series A Preferred purchased by the Company.
	On August 28, 2013, the Company filed a Certificate of Designation of Rights, Preferences, Privileges and Restrictions with respect to a class of preferred stock designated as Series A Preferred Stock (the “Series A Preferred”) with the Nevada Secretary of State.  The Series A Preferred was issued in association with the Agreements to Assist with Credit Facility dated August 29, 2013. Dividends due to holders of such Series A Preferred may be paid at the option of the Company in shares of the Company’s $0.001 par value common stock valued at the fair market value of such shares of common stock as determined in good faith by the Board of Directors on the record date of the dividend.
	On January 10, 2014, the Company issued 22,947 shares of common stock to each of the Assisting Parties as payment of dividends relating to the Series A Preferred accrued through December 31, 2013.
	On April 10, 2014, the Company issued 12,220 shares of common stock to each of the Assisting Parties as payment on dividends relating to the Series A Preferred accrued for the quarter ended March 31, 2014.
	On May 6, 2014, the Company issued 4,888 shares of common stock to each of the Assisting Parties as payment on dividends relating to the Series A Preferred accrued from April 1, 2014 through May 6, 2014.
	On May 6, 2014, the Company exercised the Call Right reflected within each Credit Facility Agreement and on May 13, 2014 granted a stock option to each of the Assisting Parties to purchase 151,115 shares of common stock at an exercise price of $1.50 per share.
	The 2013 Credit Facility Agreements were previously recorded as a deferred financing asset in the amount of $826,000 to be amortized over the agreement period of the agreements.  The deferred financing costs associated with the 2013 Credit Facility Agreements were fully expensed on May 6, 2014 when the Company exercised the Call Right reflected within each of the 2013 Credit Facility Agreements.

Note_7_Letter_of_Credit

Note 7 - Letter of Credit	6 Months Ended
	Jun. 30, 2014
Notes	'
Note 7 - Letter of Credit	'
	NOTE 7 – LETTER OF CREDIT
	On February 26, 2014, the Company signed a Master Revolving Note with Comerica Bank in the amount of $500,000.  The Master Revolving Note has a maturity date of August 25, 2014 with interest thereon at a per annum rate equal to the “Prime Referenced Rate” plus the “Applicable Margin”.   The “Prime Referenced Rate” means, for any day, a per annum interest rate which is equal to the “Prime Rate” in effect on such day, but in no event and at no time shall the “Prime Referenced Rate” be less than the sum of the Daily Adjusting LIBOR Rate for such day plus two and one-half percent (2.5%) per annum.   “Prime Rate” means the per annum rate established by Comerica Bank as its prime rate for its borrowers, as such rate may vary from time to time, which rate is not necessarily the lowest rate on loans made by Comerica Bank at any such time.  “Applicable Margin” means 1% per annum.    The Master Revolving Note is collateralized by $250,000 pledged in cash held in account with Comerica Bank and $250,000 of the Master Revolving Note is unsecured.
	The Master Revolving Note secures an irrevocable stand-by letter of credit in the amount of $500,000 with a financial institution for the benefit of the PUCT and the balance is zero at the six months ended June 30, 2014.   The letter of credit was previously secured by the 2011 Credit Facility Agreements entered into by the Company on November 30, 2011 (see Note 5). The letter of credit for the benefit of the PUCT was automatically renewed on February 1, 2014, for one year

Note_8_Private_Placement_of_Se

Note 8 - Private Placement of Series B Preferred Shares	6 Months Ended
	Jun. 30, 2014
Notes	'
Note 8 - Private Placement of Series B Preferred Shares	'
	NOTE 8 – PRIVATE PLACEMENT OF SERIES B PREFERRED SHARES
	On February 19, 2014, the Company filed a Certificate of Designation of Rights, Preferences, Privileges and Restrictions (the “Series B Designation”) with respect to a class of preferred stock designated as Series B Preferred Stock (the “Series B Preferred”).   The Series B Preferred entitles holders thereof to receive a dividend payable in cash or common stock, at the election of the holder, at an annual rate of 12% of the Deemed Original Issue Price. The “Deemed Original Issue Price” of the Series B Preferred for purposes of calculating the Series B Preferred dividend is $1.00 per share, which the board of directors of the Company determined represents the estimated fair market value as of the date of grant.   The Series B Preferred dividends are payable in cash or by the issuance of common stock ten (10) days following the end of each month, or portion thereof.   The number of shares to be paid as a dividend shall be determined based on the fair market value of the shares of common stock on the record date for the dividend.  On February 21, 2014, the Company entered into Series B Preferred Stock Purchase Agreements (each an “Agreement” and collectively the “Agreements”) with several investors.  Pursuant to the Agreements, the Company sold an aggregate of 1,900,000 shares of the Series B Preferred, for an aggregate purchase price of $1,900,000 as of June 30, 2014.  Several members of the Company’s board of directors directly or indirectly participated in the offering.
	Additional terms, conditions, rights, and privileges of the Series B Preferred include:
	Voting:   Each holder of Series B Preferred is entitled to the number of votes equal to the number of shares of the Company’s common stock into which such shares of Series B Preferred held by such holder could then be converted.  The initial conversion price is $1.00 per share, and the per-share purchase price was $1.00.  As such, the initial conversion ratio is 1-1.
	Conversion:  Optional Conversion.  The Series B Preferred is convertible into common stock at the election of the holder, with an initial conversion price of $1.00 per share.  The Certificate of Designation provides certain adjustments to the conversion price to adjust for stock splits, adjustments, and issuance of additional shares of stock.  Mandatory Conversion.  Additionally, the Series B Preferred will automatically be converted upon the earlier to occur of (A) the affirmative election of the holders of fifty percent (50%) of the outstanding shares of Series B Preferred, voting as a separate class, or (B) the affirmative vote of the board of directors upon the closing of a firmly underwritten public offering pursuant to an effective registration statement under the Securities Act of 1933, as
	amended, which values the Company at least $50 million and in which the gross proceeds to the Company (after underwriting discounts, commissions and fees) are at least $10 million.
	Liquidation. Upon the occurrence of any “Liquidation Event” (including a liquidation of the Company or a sale of the Company), before any distribution or payment will be made to the holders of common stock, the holders of Series B Preferred will be entitled to be paid out of the assets of the Company an amount equal to the amount of cash paid for the shares of Series B Preferred and accumulated but unpaid dividends. The Series B Preferred ranks pari passu with the Series A Preferred Stock with regard to liquidation payments, as well as to any subsequent series of preferred stock.
	Redemption. The Company may, at any time, redeem all or a portion of the Series B Preferred upon 20 days’ notice at a price of $1.20 per share.
	The foregoing is only a brief description of the material terms of the Series B Designation and the offering of the Series B Preferred, and does not purport to be a complete description of the rights and obligations of the parties thereunder and such descriptions are qualified in their entirety by reference to the full text of the Certificate of Designation which was filed as Exhibit 3.1 to our Form 8-K filed on February 24, 2014.
	In accordance with the Series B Designation, dividends due to holders of Series B Preferred may be paid at the option of the holder in shares of the Company’s $0.001 par value common stock valued at the fair market value of such shares of common stock as determined in good faith by the Board of Directors on the record date of the dividend.  On April 10, 2014, several holders of Series B Preferred opted to be paid dividends of common stock as opposed to cash, including members of the Company’s board of directors who had directly or indirectly participated in the Series B offering.   Holders of Series B Preferred not electing to be paid dividends with shares of common stock were paid cash dividends.
	The holders of outstanding shares of Series B Preferred are entitled to receive, out of funds legally available for the payment of dividends, cumulative monthly dividends at the annual rate of 12% of the Deemed Original Issue Price per share, in preference to and in priority over any dividends with respect to Common Stock.  At the option of the holders of Series B Preferred Stock, dividends may
	be paid to holders of Series B Preferred Stock in shares of the Company’s common stock valued at fair market value of such shares of common stock as determined in good faith by the board of directors.
	As of June 30, 2014, the Company paid $56,300 of cumulative monthly dividends on Series B Preferred Stock.  Four holders elected to be paid in shares of the Company’s common stock totaling 44,679 shares and the remaining holders were paid a total of $11,621 in cash.
	As of June 30, 2014, the Company accrued $17,391 of Series B Preferred Stock payable, of which $13,691 is to be paid in common shares and $3,700 in cash

Note_9_Master_Marketing_Agreem

Note 9 - Master Marketing Agreement and Issuance of Warrants	6 Months Ended
	Jun. 30, 2014
Notes	'
Note 9 - Master Marketing Agreement and Issuance of Warrants	'
	NOTE 9 – MASTER MARKETING AGREEMENT AND ISSUANCE OF WARRANTS
	On March 11, 2014, the Company entered into a Master Marketing Agreement with an entity which provides marketing services. The Marketer is in the business of using its multi-level marketing network to broker the services of electric providers to potential residential customers.
	The Company issued a warrant to the Marketer to purchase up to 275,000 shares (“Warrant Shares”) of the Company’s common stock at an exercise price of $1.00 per share (the “Warrant”).    The Warrant has a term of ten (10) years and vests as follows: (i) as to one Warrant Share for each customer introduced by the Marketer that enters into a relationship with Summer LLC in a one year contract; (ii) as to two (2) Warrant Shares for each customer introduced by the Marketer that enters into a contract with Summer LLC with a two (2) year term; and (iii) in the event that the Marketer meets certain other milestones related to the number of customers introduced to the Company by the Marketer, the Warrant becomes exercisable with respect to an additional 75,000 shares of the Company’s common stock.
	The fair value of the warrants of $46,656 wasdetermined using the Black-Scholes option-pricing model.  The assumptions used to calculate the fair market value are as follows: (i) risk-free interest rate of 0.87% (ii) estimated volatility of 17% (iii) dividend yield of 0.00% and (iv) expected life of the warrant of 10 years.  No stock compensation expense recorded for the period as no warrants have vested.

Note_10_Wholesale_Power_Provid

Note 10 - Wholesale Power Provider Letter Agreement	6 Months Ended
	Jun. 30, 2014
Notes	'
Note 10 - Wholesale Power Provider Letter Agreement	'
	NOTE 10 – WHOLESALE POWER PROVIDER AGREEMENT
	On April 25, 2014, the Company closed a transaction with DTE Energy Trading, Inc. (“DTE”), with an effective date of April 1, 2014.  As part of the transaction, the Company and DTE entered into an Energy Marketing Agreement for Electric Power (the “Energy Marketing Agreement”). Pursuant to the terms of the Energy Marketing Agreement, the Company agreed to purchase its electric power and associated services requirements from DTE, and DTE agreed to provide the Company with certain credit facilities to assist the Company in the purchase of its electric power and associated service requirements.  The Company also agreed to pay DTE a fixed monthly fee, as well as certain fees based on megawatt hours purchased.  The terms of the Energy Marketing Agreement are governed by the ISDA 2002 Master Agreement, as well as a Schedule and Power Annex thereto (the “2002 Master Agreement”).    In conjunction therewith, the Company and DTE also entered into a Credit Agreement, a Security Agreement and a Membership Interest Pledge Agreement.
	Pursuant to the Credit Agreement, among other things DTE agreed to (i) provide a guaranty (a “Credit Guaranty”) to the Electric Reliability Council of Texas (“ERCOT”) for the benefit of the Company, and (ii) provide commodity loans for the purchase of electricity (“Commodity Loans”).  Each Commodity Loan and any Credit Guaranty shall bear interest on the outstanding principal amount thereof, from the date such Commodity Loan or Credit Guaranty is issued until it becomes due or is revoked, respectively, at a rate per annum equal to the Prime Rate (as reported by the Wall Street Journal) plus two percent (2%).  The Company covenanted not to, among other things, (a) merge or consolidate with any other person, (b) acquire all or substantially all of the capital stock or property of another person, (c) create, assume or suffer to exist any lien on any property now owned or hereafter acquired by the Company except for permitted liens (as set forth in the Credit Agreement) or (d) become liable for any indebtedness (other than permitted indebtedness, as set forth in the Credit Agreement).
	In consideration of the services and credit support provided by DTE to the Company, and pursuant to the Security Agreement, the Company is required to, among other things (i) grant a priority security interest to DTE in all of its assets, equipment and inventory; (ii) require its customers to remit monthly payments into a lockbox account over which DTE has a security interest; and (iii) deliver monthly and annual forecasted and audited statements to DTE.
	Pursuant to the Membership Interest Pledge Agreement, the Company pledged to DTE, and granted to DTE a security interest in all of the membership interests of Summer Energy, LLC owned by the Company, as well as all additional membership interests of Summer Energy, LLC from time to time acquired by the Company.
	As part of the transaction, the Company, DTE and BP Energy Company (the Company’s prior wholesale energy provider) entered into a Novation Agreement (the “Novation Agreement”), whereby the Company transferred by novation, with an effective novation date of May 1, 2014, to DTE, and DTE accepted, the rights, liabilities, duties and obligations of the Company under and in respect of each transaction entered into pursuant to that certain Master Power Purchase and Sale Agreement dated as of August 9, 2011, between BP Energy Company and Summer Energy, LLC, thereby effectively terminating the BP Energy Company agreement as of May 1, 2014.
	The foregoing is only a brief description of the material terms of the transaction with DTE and does not purport to be a complete description of the rights and obligations of the parties thereunder and such descriptions are qualified in their entirety by reference to the text of the Energy Marketing Agreement, the 2002 Master Agreement, the Credit Agreement, the Security Agreement, the Membership Interest Pledge Agreement and the Novation Agreement, which were filed as Exhibits 10.1-10.6, respectively, to our Form 10-Q filed on May 15, 2014.

Note_11_Advance_To_Loan_Amount

Note 11 - Advance To Loan Amount Note	6 Months Ended
	Jun. 30, 2014
Notes	'
Note 11 - Advance To Loan Amount Note	'
	NOTE 11 - ADVANCE TO LOAN AMOUNT NOTE
	On April 18, 2014, the Company signed an Advance to Loan Amount Note with Comerica Bank in the amount of $1,500,000.  The Note has a maturity date of December 22, 2014, with interest thereon at a per annum rate equal to the “Prime Referenced Rate” plus the “Applicable Margin”.   The “Prime Referenced Rate” means, for any day, a per annum interest rate which is equal to the “Prime Rate” in effect on such day, but in no event and at no time shall the “Prime Reference Rate” be less than the sum of the Daily Adjusting LIBOR Rate for such day plus two and one-half percent (2.5%) per annum.   “Prime Rate” means the per annum rate established by Comerica Bank as its prime rate for its borrowers at any such time.  “Applicable Margin” means 2% per annum.   Accrued and unpaid interest on the unpaid principal balance outstanding shall be payable monthly, in arrears, on the first Business Day of each month.
	Guaranty of the Advance to Loan Amount Note has been made by four members of the Company’s board of directors (“Guarantors”).  The Company shall issue the four Guarantors a total of 120,000 shares of the Company’s common stock per month (30,000 shares of common stock per month per Guarantor) reduced accordingly as the loan is reduced for agreeing to act as a Guarantor of the Advance to Loan Amount.
	As of June 30, 2014, the Company issued 142,245 of common shares and accrued 92,800 common shares to the Guarantors and recognized $235,045 in interest expense, the balance of the Advance to Loan Amount was $1,160,000 at period end.

Note_12_Equity

Note 12 - Equity	6 Months Ended
	Jun. 30, 2014
Notes	'
Note 12 - Equity	'
	NOTE 12 – EQUITY
	On May 27, 2014, the Company sold two investment units for total cash proceeds of $40,000 to two individuals. Each unit consists of 20,000 common shares and a warrant to purchase 10,000 of the Company’s commons shares at $1.50 per share, and exercisable within five years. The common shares have a relative fair value of $39,673 and the warrants have a relative fair value of $327 at the date of issuance.

Note_13_Subsequent_Events

Note 13 - Subsequent Events	6 Months Ended
	Jun. 30, 2014
Notes	'
Note 13 - Subsequent Events	'
	NOTE 13 – SUBSEQUENT EVENTS
	On July 11, the Company issued 92,800 common shares relating to the Guarantors of the Advance to Loan Amount (See Note 11) for the amount accrued and unpaid as of June 30, 2014.
	On July 18, 2014, the Company granted a total of 31,250 stock options to non-employee members of the Company’s Board of Directors under the 2012 Stock Option and Stock Award Plan as compensation for service on the Company’s Board.
	On August 6, 2014, the Company granted 1,500 employee stock options to a certain key employee.   Options covering a total of 1,500 shares will vest over two years from the date of grant.   The stock options have an exercise price of $1.50 per share and will expire ten (10) years from the date of grant.
	On August 8, 2014, the Company paid accrued amount of $17,391 of Series B Preferred Stock payable, of which $13,691 was paid in common shares and $3,700 in cash.

Note_3_Significant_Accounting_1

Note 3 - Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2014
Policies	'
Revenue Recognition	'
	Revenue Recognition
	Our electricity revenue is recognized by our Company upon delivery of electricity to a customer’s meter.  This method of revenue recognition is commonly referred to as the flow method.  The flow method of revenue relies upon Electric Reliability Council of Texas (“ERCOT”) settlement statements to determine the estimated revenue for a given month. Supply delivered to customers for the month, measured on a daily basis, provides the basis for revenues.  Electricity revenue consists of proceeds from energy sales, including, pass through charges from the Transmission and Distribution Providers (“TDSPs”) billed to the customer at cost.
Unbilled Revenue and Accounts Receivable	'
	Unbilled Revenue and Accounts Receivable
	Electric services not billed by month-end are accrued based upon estimated deliveries to customers as tracked and recorded by ERCOT multiplied by our  average billing rate per kilowatt hour (“kWh”) in effect at the time.  At the end of each calendar month, revenue is accrued to unbilled receivables based on the estimated amount of power delivered to customers using the flow
	technique.  Unbilled revenue also includes accruals for estimated TDSP charges and monthly service charges applicable to the estimated electricity usage for the period.  All charges that were physically billed to customers in the calendar month are recorded from the unbilled account to the customer receivable account.  Unbilled accounts as of June 30, 2014, were estimated at $3,208,462.
	Accounts receivable are customer obligations billed at the customer’s monthly meter read date for that period’s electricity usage and due within 16 days of the date of the invoice.  Balances past due are subject to a late fee that is assessed on that billing.
Cost Recognition	'
	Cost Recognition
	Direct energy costs are recorded when the electricity is delivered to the customer’s meter.
	Cost of Goods Sold (“COGS”) include electric power purchased and pass through charges from the TDSP’s in the areas serviced by the Company.  TDSP charges are costs for metering services and maintenance of the electric grid.  TDSP charges are established by regulation of the PUCT.
	The energy portion of our COGS is comprised of two components:  bilateral wholesale costs and balancing/ancillary costs.  These two cost components are incurred and recognized differently as follows:
	Bilateral wholesale costs are incurred through contractual arrangements with wholesale power suppliers for firm delivery of power at a fixed volume and fixed price.  We are invoiced for these wholesale volumes at the end of each calendar month for the volumes purchased for delivery during the month, with payment due 20 days after the end of the month.
	Balancing/ancillary costs are based on the customer load and are determined by ERCOT through a multiple step settlement process.  Balancing costs/revenues are related to the differential between supply that we provided through our bilateral wholesale supply and the supply required to serve our customer load.  The Company endeavors to minimize the amount of balancing/ancillary costs through our load forecasting and forward purchasing programs.

Note_1_Organization_Details

Note 1 - Organization (Details)	6 Months Ended
	Jun. 30, 2014
Summer LLC	'
Entity Incorporation, Date of Incorporation	6-Apr-11
Marketing, LLC	'
Entity Incorporation, Date of Incorporation	6-Nov-12

Note_4_2012_Stock_Option_and_S1

Note 4 - 2012 Stock Option and Stock Award Plan (Details) (Employee Stock Option, USD $)	6 Months Ended
	Jun. 30, 2014
Key Officer	'
Options, Granted	25,000
Options, Vested	12,500
Options that will vest in August 2014	12,500
Exercise Price	$1
Expiration from date of grant	'10 years
Fair Value of Shares Issued	$4,242
Fair Value Assumptions, Method Used	'Black-Scholes option-pricing model
Fair Value Assumptions, Risk Free Interest Rate	0.87%
Fair Value Assumptions, Estimated Volatility Rate	17.00%
Fair Value Assumptions, Expected Dividend Rate	0.00%
Fair Value Assumptions, Expected Term	'5 years
Stock Compensation Expense	2,827
Shares authorized for future grant	25,000
Key Employees	'
Options, Granted	4,000
Exercise Price	$1.50
Expiration from date of grant	'10 years
Fair Value of Shares Issued	164
Stock Compensation Expense	27
Director	'
Exercise Price	$1.50
Expiration from date of grant	'10 years
Fair Value of Shares Issued	$1,282
Fair Value Assumptions, Method Used	'Black-Scholes option-pricing model
Fair Value Assumptions, Risk Free Interest Rate	0.87%
Fair Value Assumptions, Estimated Volatility Rate	17.00%
Fair Value Assumptions, Expected Dividend Rate	0.00%
Fair Value Assumptions, Expected Term	'5 years
Options, Granted	31,250

Note_5_2011_Credit_Facility_Ag1

Note 5 - 2011 Credit Facility Agreements and Advances Related Party (Details) (USD $)	Jun. 30, 2014	Jun. 30, 2014	Nov. 15, 2012	Nov. 30, 2011	Dec. 31, 2012
		Neil Leibman	Financial Standby Letter of Credit	Financial Standby Letter of Credit	Financial Standby Letter of Credit
					Common Stock
					Investor
Line of Credit Facility, Maximum Borrowing Capacity	'	'	'	$500,000	'
Stock Issued During Period, Shares, Other	'	'	'	'	757,576
Deferred Finance Costs, Gross	'	'	200,000	'	'
Deferred Finance Costs, Net	'	'	27,763	'	'
Proceeds from Related Party Debt	'	219,000	'	'	'
Advances related party	$169,000	$169,000	'	'	'

Note_6_2013_Credit_Facility_Ag1

Note 6 - 2013 Credit Facility Agreements and Series A Preferred Shares (Details) (USD $)

Jun. 30, 2014

Dec. 31, 2013

Jul. 11, 2014

Jun. 30, 2014

Jul. 18, 2014

Jun. 30, 2014

Mar. 31, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Subsequent Event

Series A Preferred Stock

Director

Assisting Parties of Credit Facility

Assisting Parties of Credit Facility

Assisting Parties of Credit Facility

Assisting Parties of Credit Facility

Financial Standby Letter of Credit

Financial Standby Letter of Credit

Financial Standby Letter of Credit

Financial Standby Letter of Credit

Financial Standby Letter of Credit

Subsequent Event

Subsequent Event

10-Jan-14

10-Apr-14

May 6 2014

Director

Director

Director 2

Director 2

Series A Preferred Stock

Series A Preferred Stock

Guarantor Obligations, Maximum Exposure, Undiscounted

'

'

'

'

'

'

'

'

'

$826,000

$413,000

'

$413,000

'

Guarantor Obligations, Term

'

'

'

'

'

'

'

'

'

'The 2013 Credit Facility Agreements each have a term of five (5) years

'

'

'

'

Stock issued to Guarantors

'

'

'

'

'

'

'

'

'

'

'

413,000

'

413,000

Stock Issued During Period, Shares, Other

'

'

92,800

'

'

'

'

'

'

'

'

413,000

'

413,000

Preferred Stock, Redemption Price Per Share

'

'

'

$1.50

'

'

'

'

'

'

'

'

'

'

Preferred Stock, Redemption Terms

'

'

'

'The number of shares is calculated on the basis of an option to purchase one (1) share of common stock for each 2.733 shares of Series A Preferred purchased by the Company

'

'

'

'

'

'

'

'

'

'

Common Stock, par or stated value

$0.00

$0.00

'

'

'

'

'

'

'

'

'

'

'

'

Common Stock Dividends, Shares

'

'

'

'

'

'

22,947

12,220

4,888

'

'

'

'

'

Options, Granted

'

'

'

'

31,250

151,115

'

'

'

'

'

'

'

'

Exercise Price

'

'

'

'

'

$1.50

'

'

'

'

'

'

'

'

Amortization of deferred financing asset

'

'

'

'

'

'

'

'

'

$826,000

'

'

'

'

Note_7_Letter_of_Credit_Detail

Note 7 - Letter of Credit (Details) (Financial Standby Letter of Credit, USD $)	Jun. 30, 2014	Nov. 30, 2011	Jun. 30, 2014	Jun. 30, 2014
			Comerica Bank	Comerica Bank
				Unsecured Debt
Line of Credit Facility, Maximum Borrowing Capacity	'	$500,000	$500,000	'
Line of Credit Facility, Expiration Date	'	'	25-Aug-14	'
Line of Credit Facility, Interest Rate Description	'	'	'interest thereon at a per annum rate equal to the “Prime Referenced Rate” plus the “Applicable Margin”. The “Prime Referenced Rate” means, for any day, a per annum interest rate which is equal to the “Prime Rate” in effect on such day, but in no event and at no time shall the “Prime Referenced Rate” be less than the sum of the Daily Adjusting LIBOR Rate for such day plus two and one-half percent (2.5%) per annum. “Prime Rate” means the per annum rate established by Comerica Bank as its prime rate for its borrowers, as such rate may vary from time to time, which rate is not necessarily the lowest rate on loans made by Comerica Bank at any such time. “Applicable Margin” means 1% per annum.	'
Debt Instrument, Collateral Amount	'	'	250,000	'
Letters of Credit Outstanding, Amount	'	'	'	250,000
Long-term Line of Credit	$0	'	'	'

Note_8_Private_Placement_of_Se1

Note 8 - Private Placement of Series B Preferred Shares (Details) (USD $)	6 Months Ended			6 Months Ended			6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Jun. 30, 2014	Feb. 19, 2014	Jun. 30, 2014	Jun. 30, 2014
				Series B Preferred Stock	Series B Preferred Stock	Series B Preferred Stock	Series B Preferred Stock
						Cash	Common Stock
Preferred Stock, Dividend Rate, Percentage	'	'	'	12.00%	'	'	'
Share Price	'	'	'	'	$1	'	'
Preferred Stock, Dividend Payment Terms	'	'	'	'The Series B Preferred dividends are payable in cash or by the issuance of common stock ten (10) days following the end of each month, or portion thereof. The number of shares to be paid as a dividend shall be determined based on the fair market value of the shares of common stock on the record date for the dividend	'	'	'
Shares Sold Pursuant to Stock Purchase Agreements	'	'	'	1,900,000	'	'	'
Proceeds from issuance of Series B Preferred stock	$1,900,000	$0	'	$1,900,000	'	'	'
Preferred Stock, Voting Rights	'	'	'	'Each holder of Series B Preferred is entitled to the number of votes equal to the number of shares of the Company’s common stock into which such shares of Series B Preferred held by such holder could then be converted.	'	'	'
Preferred Stock Conversion Price	'	'	'	$1	'	'	'
Convertible Preferred Stock, Shares Issued upon Conversion	'	'	'	1	'	'	'
Convertible Preferred Stock, Terms of Conversion	'	'	'	'Optional Conversion. The Series B Preferred is convertible into common stock at the election of the holder, with an initial conversion price of $1.00 per share. The Certificate of Designation provides certain adjustments to the conversion price to adjust for stock splits, adjustments, and issuance of additional shares of stock. Mandatory Conversion. Additionally, the Series B Preferred will automatically be converted upon the earlier to occur of (A) the affirmative election of the holders of fifty percent (50%) of the outstanding shares of Series B Preferred, voting as a separate class, or (B) the affirmative vote of the board of directors upon the closing of a firmly underwritten public offering pursuant to an effective registration statement under the Securities Act of 1933, as amended, which values the Company at least $50 million and in which the gross proceeds to the Company (after underwriting discounts, commissions and fees) are at least $10 million	'	'	'
Preferred Stock, Redemption Terms	'	'	'	'The Company may, at any time, redeem all or a portion of the Series B Preferred upon 20 days’ notice	'	'	'
Preferred Stock, Redemption Price Per Share	'	'	'	$1.20	'	'	'
Common Stock, par or stated value	$0.00	'	$0.00	'	'	'	'
Preferred stock dividends	'	'	'	56,300	'	'	'
Common shares issued for dividends	'	'	'	'	'	'	44,679
Series B Preferred shares cash dividends	'	'	'	11,621	'	'	'
Dividends Payable, Current	'	'	'	$17,391	'	$3,700	$13,691

Note_9_Master_Marketing_Agreem1

Note 9 - Master Marketing Agreement and Issuance of Warrants (Details) (Master Marketing Agreement, Warrant, USD $)	6 Months Ended
	Jun. 30, 2014
Master Marketing Agreement | Warrant	'
Shares Issued	275,000
Exercise Price	$1
Terms of Shares Issued	'The Warrant has a term of ten (10) years and vests as follows: (i) as to one Warrant Share for each customer introduced by the Marketer that enters into a relationship with Summer LLC in a one year contract; (ii) as to two (2) Warrant Shares for each customer introduced by the Marketer that enters into a contract with Summer LLC with a two (2) year term; and (iii) in the event that the Marketer meets certain other milestones related to the number of customers introduced to the Company by the Marketer, the Warrant becomes exercisable with respect to an additional 75,000 shares of the Company’s common stock
Fair Value of Shares Issued	$46,656
Fair Value Assumptions, Risk Free Interest Rate	0.87%
Fair Value Assumptions, Expected Volatility Rate	17.00%
Fair Value Assumptions, Expected Dividend Rate	0.00%
Fair Value Assumptions, Expected Term	'10 years
Stock Compensation Expense	$0

Note_11_Advance_To_Loan_Amount1

Note 11 - Advance To Loan Amount Note (Details) (USD $)	3 Months Ended	6 Months Ended		0 Months Ended	6 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2014	Jul. 11, 2014	Jul. 11, 2014	Jun. 30, 2014	Apr. 18, 2014	Jun. 30, 2014
				Subsequent Event	Advance to Loan Amount Note	Advance to Loan Amount Note	Advance to Loan Amount Note
							Common Stock
Debt Instrument, Face Amount	'	'	'	'	'	$1,500,000	'
Debt Instrument, Maturity Date	'	'	'	'	22-Dec-14	'	'
Debt Instrument, Interest Rate Terms	'	'	'	'	'interest thereon at a per annum rate equal to the “Prime Referenced Rate” plus the “Applicable Margin”. The “Prime Referenced Rate” means, for any day, a per annum interest rate which is equal to the “Prime Rate” in effect on such day, but in no event and at no time shall the “Prime Reference Rate” be less than the sum of the Daily Adjusting LIBOR Rate for such day plus two and one-half percent (2.5%) per annum. “Prime Rate” means the per annum rate established by Comerica Bank as its prime rate for its borrowers at any such time. “Applicable Margin” means 2% per annum	'	'
Shares to be issued to Guarantors per month	'	120,000	'	'	'	'	'
Shares to be issued to Guarantors, description	'	'30,000 shares of common stock per month per Guarantor	'	'	'	'	'
Stock issued to Guarantors	'	'	'	'	'	'	142,245
Stock Issued During Period, Shares, Other	'	'	'	92,800	'	'	'
Interest expense	26,135	102,342	'	'	235,045	'	'
Advance to Loan Amount	$1,160,000	$1,160,000	$1,160,000	'	'	'	'

Note_12_Equity_Details

Note 12 - Equity (Details) (USD $)	0 Months Ended	6 Months Ended
	Jul. 11, 2014	Jun. 30, 2014	Jun. 30, 2013
Proceeds from issuance of units in a private placement offering	$40,000	$40,000	$100,000
Private Placement | Common Stock	'	'	'
Shares per offering unit	'	20,000	'
Fair value of shares issued	'	39,673	'
Private Placement | Warrant	'	'	'
Shares per offering unit	'	10,000	'
Class of Warrant, Exercise Price	'	$1.50	'
Fair value of shares issued	'	$327	'

Note_13_Subsequent_Events_Deta

Note 13 - Subsequent Events (Details) (USD $)	6 Months Ended				0 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2014	Aug. 08, 2014	Jul. 11, 2014	Aug. 08, 2014	Aug. 08, 2014	Jul. 18, 2014	Aug. 06, 2014
	Series B Preferred Stock	Series B Preferred Stock	Series B Preferred Stock	Director	Subsequent Event	Subsequent Event	Subsequent Event	Subsequent Event	Subsequent Event	Subsequent Event
			Common Stock	Employee Stock Option			Common Stock	Series B Preferred Stock	Director	Director
										Employee Stock Option
Stock Issued During Period, Shares, Other	'	'	'	'	'	92,800	'	'	'	'
Options, Granted	'	'	'	31,250	'	'	'	'	31,250	'
Shares Issued	'	'	'	'	'	'	'	'	'	1,500
Deferred Compensation Arrangement with Individual, Requisite Service Period	'	'	'	'	'	'	'	'	'	'2 years
Exercise Price	'	'	'	$1.50	'	'	'	'	'	$1.50
Expiration from date of grant	'	'	'	'10 years	'	'	'	'	'	'10 years
Preferred stock dividends	$62,070	$0	'	'	'	'	'	$17,391	'	'
Common shares issued for dividends	'	'	44,679	'	'	'	13,691	'	'	'
Series B Preferred shares cash dividends	$11,621	'	'	'	$3,700	'	'	'	'	'