Summer Energy (SUME) 10-Q 12 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 12, 2015
Document and Entity Information:
Entity Registrant Name	SUMMER ENERGY HOLDINGS INC
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Amendment Flag	false
Entity Central Index Key	1,396,633
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		16,017,353
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	2,015
Document Fiscal Period Focus	Q3
Trading Symbol	sume

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Current Assets
Cash	$ 545,185	$ 550,342
Restricted cash	776,302	582,743
Accounts receivable, net	15,350,007	8,686,913
Related party receivable	130,000
Prepaid and other current assets	164,191	856,642
Total current assets	16,965,685	10,676,640
Property and Equipment, net	352,202	473,046
Certificates of Deposit - Restricted		15,044
Total assets	17,317,887	11,164,730
Current Liabilities
Accounts payable	340,906	302,697
Accrued wholesale power purchased	6,004,899	6,469,098
Accrued expenses	5,004,375	3,757,230
Advance to loan amount note	269,157	1,010,000
Short-term debt, net of debt discount	3,100,000
Total current liabilities	$ 14,719,337	$ 11,539,025
Commitments and contingencies
Stockholders' Equity (Deficit)
Series B Preferred Stock - $.001 par value, 3,000,000 authorized,1,900,000 shares and 1,900,000 shares issued and outstanding at September 30, 2015 and December 31, 2014 respectively	$ 1,900	$ 1,900
Common Stock - $.001 par value, 100,000,000 shares authorized, 15,825,347 and 14,943,426 shares issued and outstanding at September 30, 2015 and December 31, 2014, respectively	15,825	14,943
Subscription receivable	(52,000)	(52,000)
Additional paid in capital	9,090,723	8,135,134
Accumulated deficit	(6,457,898)	(8,474,272)
Total stockholders' equity (deficit)	2,598,550	(374,295)
Total liabilities and stockholders' equity (deficit)	$ 17,317,887	$ 11,164,730

CONDENSED BALANCE SHEETS (PAREN

CONDENSED BALANCE SHEETS (PARENTHETICAL) - $ / shares	Sep. 30, 2015	Dec. 31, 2014
Statement of Financial Position
Preferred Stock, par or stated value	$ 0.001	$ 0.001
Preferred Stock, shares authorized	3,000,000	3,000,000
Preferred Stock, shares issued	1,900,000	1,900,000
Preferred Stock, shares outstanding	1,900,000	1,900,000
Common Stock, par or stated value	$ 0.001	$ 0.001
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	15,825,347	14,943,426
Common Stock, shares outstanding	15,825,347	14,943,426

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Statement
Electricity Revenue	$ 25,551,126	$ 17,665,118	$ 62,416,285	$ 34,707,850
Cost of Goods Sold
Power purchases and balancing/ancillary	12,342,503	9,872,079	28,004,319	18,710,814
Transportation and distribution providers charge	8,103,843	6,626,792	22,226,565	13,189,459
Total cost of goods sold	20,446,346	16,498,871	50,230,884	31,900,273
Gross Profit	5,104,780	1,166,247	12,185,401	2,807,577
General and Administrative	3,106,175	2,210,591	8,792,037	5,134,939
Operating Income/(Loss)	1,998,605	(1,044,344)	3,393,364	(2,327,362)
Other Income (Expense)
Financing costs	(234,884)	(295,067)	(749,445)	(1,287,737)
Interest expense, net	(159,322)	(15,914)	(457,010)	(118,150)
Total other expense	(394,206)	(310,981)	(1,206,455)	(1,405,887)
Net Income/(Loss) Before Income Taxes	$ 1,604,399	$ (1,355,325)	$ 2,186,909	$ (3,733,249)
Income Taxes
Net Income/(Loss)	$ 1,604,399	$ (1,355,325)	$ 2,186,909	$ (3,733,249)
Series A Preferred shares dividend		(53,221)		(161,128)
Series B Preferred shares dividend	(57,470)		(170,535)
Net Income/(Loss) applicable to common shareholders	$ 1,546,929	$ (1,408,546)	$ 2,016,374	$ (3,894,377)
Net income(Loss) per common share:
Basic	$ 0.10	$ (0.10)	$ 0.13	$ (0.27)
Dilutive	$ 0.10	$ (0.10)	$ 0.13	$ (0.27)
Weighted average number of shares:
Basic	15,671,201	14,445,106	15,611,650	14,197,394
Dilutive	15,771,745	14,445,106	15,659,853	14,197,394

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash Flows from Operating Activities
Net income (loss)	$ 2,186,909	$ (3,733,249)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Common stock for financing costs	724,995	513,444
Stock compensation expense	74,547	22,685
Interest earned on restricted certificate of deposit		(19)
Depreciation of property and equipment	212,188	173,649
Amortization of debt discount		774,294
Bad debt expense	1,178,915	522,370
Changes in operating assets and liabilities:
Accounts receivable	(7,972,009)	(5,391,683)
Prepaid and other current assets	692,451	56,908
Accounts payable	38,209	196,537
Accrued wholesale power purchases	(464,199)	1,726,878
Accrued expenses	1,247,145	2,363,511
Net cash (used in) provided by operating activities	(2,080,849)	(2,774,675)
Cash Flows from Investing Activities
Sale (Purchase) of restricted cash	(193,559)	(316,871)
Proceeds from certificate of deposit - restricted	15,044
Purchase of property and equipment	(91,344)	(219,130)
Net cash (used in) provided by investing activities	(269,859)	(536,001)
Cash Flows from Financing Activity
Proceeds from note payable	3,100,000
Proceeds from advance from loan note		1,500,000
Repayment from advance from loan note	(740,843)	(340,000)
Advances related party, net		70,000
Payment of dividends in cash on Series B Preferred stock	(143,606)	(22,883)
Proceeds from issuance of Series B Preferred stock		1,900,000
Proceeds from issuance of units in a private placement offering	130,000	40,000
Net cash provided by financing activities	2,345,551	3,147,117
Net Change in Cash	(5,157)	(163,559)
Cash at Beginning of Period	550,342	739,966
Cash at End of Period	$ 545,185	$ 576,407
Supplemental Disclosure of Cash Flow Information:
Income taxes paid
Interest paid, net	$ 457,073	$ 118,303
Non-Cash Transactions
Common shares issued for Series A dividends		80,108
Series A Preferred stock called		826
Series B Preferred stock dividends	$ 26,929	$ 104,029

Note 1 - Organization

Note 1 - Organization	9 Months Ended
	Sep. 30, 2015
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”), Summer EM Marketing, LLC (“Marketing LLC”) and Summer Energy of Ohio, LLC (“Summer Ohio) (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. Summer Ohio was formed in the State of Ohio on December 16, 2013 to procure and sell electricity in the state of Ohio. The Public Utilities Commission of Ohio (“PUCO”) issued a certificate as a Retail Electric Service Provider to Summer Ohio on June 16, 2015. At this time, there is no business activity in the State of Ohio.

Note 2 - Basis of Presentation

Note 2 - Basis of Presentation	9 Months Ended
	Sep. 30, 2015
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 nine-month period ended September 30, 2015, are not necessarily indicative of the results that may be expected for the year ending December 31, 2015. 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, 2014, as filed with the Securities and Exchange Commission (“SEC”) on March 31, 2015. 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	9 Months Ended
	Sep. 30, 2015
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 the 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 September 30, 2015, were estimated at $8,890,838. 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 TDSPs 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. Derivative Instruments The Company’s business operations require entering into physically settled commodity contracts that meets the definition of a derivative; however the Company has elected "normal purchases and normal sales" exception to avoid derivative accounting and related disclosures. The term is specific to ASC 815-10-15-22. When the contract satisfies certain criteria, including a requirement that physical delivery of the underlying commodity is probable and is expected to be used in normal course of business. Retail revenues and retail cost of revenues resulting from deliveries of commodities under normal purchase contracts and normal sales contracts are included in earnings at the time of contract settlement.

Note 4 - 2012 Stock Option and

Note 4 - 2012 Stock Option and Stock Award Plan	9 Months Ended
	Sep. 30, 2015
Notes
Note 4 - 2012 Stock Option and Stock Award Plan	NOTE 4 – 2012 STOCK OPTION AND STOCK AWARD PLAN On April 21, 2015, 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 five years. On May 15, 2015, 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 five years. As of September 30, 2015, 750,750 securities have been awarded, net of forfeitures, from the 2012 Stock Option and Stock Award Plan with a remaining unissued balance of 34,250 securities.

Note 5 - 2015 Stock Option and

Note 5 - 2015 Stock Option and Stock Award Plan	9 Months Ended
	Sep. 30, 2015
Notes
Note 5 - 2015 Stock Option and Stock Award Plan	NOTE 5 – 2015 STOCK OPTION AND STOCK AWARD PLAN During the nine months ended September 30, 2015, the Company’s stockholders approved the 2015 Stock Option and Stock Award Plan (“Plan”), which was established to advance the interest of the Company and its stockholders by providing an incentive to attract, retain and reward persons performing services for the Company and by motivating such persons to contribute to the growth and profitability of the Company. The maximum aggregate number of (i) shares of stock that may be issued under the Plan, and (ii) shares of stock with respect to which stock appreciation rights may be granted, is 1,500,000 and consists of authorized but unissued or reacquired shares of stock or any combination thereof. Such number of shares of stock may be issued under the Plan pursuant to Incentive Stock Options, Nonstatutory Stock Options, Restricted Stock Grants, Stock Appreciation Right Grants or any combination thereof, so long as the aggregate number of shares so issued does not exceed such number of shares, as adjusted. The Plan continues in effect until the earlier of its termination by the Board or the date on which all the shares of stock available for issuance under the Plan have been issued and all restrictions on such shares under the terms on the Plan and the agreement evidencing awards granted under the Plan have lapsed. However, all awards shall be granted, if at all, within ten (10) years from the earlier of the date the Plan is adopted by the Board or the date the Plan is duly approved by the Shareholders of the Company. On July 2, 2015, a Form S-8 Registration Statement was filed with the United States Securities and Exchange Commission regarding the Plan. On July 3, 2015 the Company granted stock options to purchase up to 50,000 shares of the Company’s common stock to a certain key officer. The options covering a total of 25,000 shares vested at the date of grant and 25,000 shares vested on January 1, 2016. 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 $8,483 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 five years. On July 3, 2015, the Company granted stock options to purchase up to 260,000 shares of the Company’s common stock to key officers. The options covering a total of 260,000 shares vested at the date of grant. 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 $44,111 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 five years. On July 3, 2015, the Company granted stock options to purchase up to 130,000 shares of the Company’s common stock to key employees. The options covering a total of 130,000 shares 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 fair value of the options of $5,333 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 five years. On August 6, 2015, the Company granted stock options to purchase up to 105,000 shares of the Company’s common stock to key officers. The options covering a total of 105,000 shares vested at 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 fair value of the options of $4,308 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 five years. On August 20, 2015, the Company granted stock options to purchase up to 2,500 shares of the Company’s common stock to a key employee. The options covering a total of 2,500 shares vested at 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 fair value of the options of $103 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 five years. On September 15, 2015, the Company granted stock options to purchase up to 5,000 shares of the Company’s common stock to two key employees. The options covering a total of 5,000 shares vested 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 fair value of the options of $226 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 five years. On September 15, 2015, the Company granted a total of 31,250 stock options to non-employee members of the Company’s Board of Directors under the 2015 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 $1,412 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 ten years. As of September 30, 2015, 583,750 securities have been awarded, net of forfeitures, from the 2015 Stock Option and Stock Award Plan with a remaining unissued balance of 916,250 securities.

Note 6 - Private Placement of S

Note 6 - Private Placement of Series B Preferred Shares	9 Months Ended
	Sep. 30, 2015
Notes
Note 6 - Private Placement of Series B Preferred Shares	NOTE 6 – 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. 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 Conversion Optional Conversion Mandatory Conversion Liquidation Redemption 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 Series B Designation., which is included as Exhibit 3.1 to our Form 8-K filed with the SEC 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. During the quarter ended September 2015, one holder who is a member of the Company’s board of directors opted to be paid in common stock as opposed to cash. Holders of Series B Preferred not electing to be paid dividends with shares of common stock were paid cash dividends. As of September 30, 2015, the Company had paid $170,535 of cumulative monthly dividends on Series B Preferred Stock. The one who elected to be paid in shares of the Company’s common stock received 26,929 shares valued at $26,929 and the remaining holders were paid a total of $143,606 in cash.

Note 7 - Master Marketing Agree

Note 7 - Master Marketing Agreement and Issuance of Related Warrants	9 Months Ended
	Sep. 30, 2015
Notes
Note 7 - Master Marketing Agreement and Issuance of Related Warrants	NOTE 7 – 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 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 warrant of 10 years. As of September 30, 2015, the number of Warrant Shares vested was 9,763.

Note 8 - Advance To Loan Amount

Note 8 - Advance To Loan Amount Note	9 Months Ended
	Sep. 30, 2015
Notes
Note 8 - Advance To Loan Amount Note	NOTE 8 - 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 had an original maturity date of December 22, 2014, which was extended through February, 22, 2015. On February 22, 2015, the Advance to Loan Note was increased from $1,500,000 to $1,700,000 and extended again to November 4, 2016, with interest thereon at a per annum rate equal to the “Prime Referenced Rate” plus the “Applicable Margin.” On August 22, 2015, the Advance to Loan Note was renewed and extended until November 4, 2016. 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 agreed to 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. During the nine months ended September 30, 2015, the Company issued 724,995 shares of common stock to the Guarantors and recognized $724,995 in financing cost. As of September 30, 2015, the outstanding cash balance of the Advance to Loan Amount Note was $269,157 and $728,000 was utilized for Letters of Credit (Footnote 9), with $702,843 of remaining available credit under the Advance to Loan Amount Note.

Note 9 - Letters of Credit

Note 9 - Letters of Credit	9 Months Ended
	Sep. 30, 2015
Notes
Note 9 - Letters of Credit	NOTE 9 – LETTERS OF CREDIT During the quarter ended September 30, 2015, the Company secured ten irrevocable stand-by letters of credit totaling $728,000 with a financial institution for the benefit of the Transmission and Distribution Providers (“TDSPs”) that provide transition services to the Company. The ten letters of credit will expire during the second quarter of 2016 and are subject to automatic extension and renewal provisions. The ten letters of credit are secured by the Advance to Loan Note (See Footnote 8) in the amount of $728,000 (See Footnote 8). As of September 30, 2015, none of the letters of credit issued on behalf of the Company were drawn upon.

Note 10 - Private Placement

Note 10 - Private Placement	9 Months Ended
	Sep. 30, 2015
Notes
Note 10 - Private Placement	NOTE 10 – PRIVATE PLACEMENT On March 12, 2015, pursuant to a securities purchase agreement (the “Purchase Agreement”), the Company accepted a subscription from an accredited investor to purchase 100,000 Investment Units (“Units”), comprised of common stock and warrants for a purchase price of $1.00 per Unit, resulting in gross proceeds to the Company of $100,000. Each Unit consists of (i) one (1) share of the Company’s common stock, par value $0.001 per share, and (ii) a warrant to purchase one (1) share of common stock at an exercise price of $1.50 per share. The Company granted piggyback registration rights to the investor in connection with this investment. The Company intends to use the proceeds from this investment for general corporate and working capital purposes. The shares of Common Stock have a relative fair value of $92,417 and the warrant has a relative fair value of $7,583 at the date of issuance 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 five years. On May 7, 2015, the Company accepted a subscription from an accredited investor to purchase a total of one (1) Investment Unit (“Unit”) comprised of common stock and warrants for a purchase price of $30,000 per Unit, for gross proceeds to the Company of $30,000. Each Unit consists of (i) 30,000 shares of the Company’s common stock (the “Common Stock”) and (ii) a five (5) year warrant (each a “Warrant” and collectively “Warrants”) to purchase 15,000 shares of Common Stock for an exercise price of $1.50 per share The shares of Common Stock have a relative fair value of $29,385 and the warrant has a relative fair value of $615 at the date of issuance. 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 five years.

Note 11 - Promissory Note

Note 11 - Promissory Note	9 Months Ended
	Sep. 30, 2015
Notes
Note 11 - Promissory Note	NOTE 11 – PROMISSORY NOTE On March 12, 2015, the Company issued an unsecured promissory note in the principal amount of $100,000 which also included a five (5) year warrant to purchase 100,000 shares of Common Stock for an exercise price of $1.50 per share in favor of said investor mentioned above (Note 10) (the “Note”). Interest accrues on the Note at a rate of 15% per annum. The Company agreed to make quarterly interest-only payments throughout the term of the Note. The entire unpaid principal balance of the Note, together with any accrued interest and other unpaid charges or fees, is due and payable on or before September 12, 2016. The Company may prepay the Note, in whole or in part, at any time without penalty. The unsecured promissory note has a relative fair value of $92,417 and the warrant has a relative fair value of $7,583 at the date of issuance 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 five years. As of September 30, 2015, the Company had paid $8,292 in interest on the promissory note and the outstanding balance on the promissory note was $100,000.

Note 12 - Financing From Black

Note 12 - Financing From Black Ink Energy LLC	9 Months Ended
	Sep. 30, 2015
Notes
Note 12 - Financing From Black Ink Energy LLC	NOTE 12 - FINANCING FROM BLACK INK ENERGY LLC On March 2, 2015, Summer Energy, LLC (the “Borrower”), a wholly owned subsidiary of the Company, entered into a Second Lien Term Loan Agreement (the “Agreement”) with Black Ink Energy, LLC (“BIE”). Pursuant to the Agreement, BIE agreed to provide a term loan (the “Term Loan”) to the Borrower, and the Borrower agreed to borrow and repay funds loaned by BIE. The amount of the Term Loan is Three Million Dollars $3,000,000, and the loan is not revolving in nature. Pursuant to the Agreement, any amounts prepaid or repaid may not be re-borrowed by the Borrower. The maturity date of the loan is September 2, 2016. The Term Loan bears interest at a rate of 15% per annum, except in the occurrence of an event of default, at which point the default interest rate will be 18%. Interest is payable in arrears on the last day of each month and on the maturity date of the loan. The Term Loan was not evidenced by a promissory note. Pursuant to the Agreement, the Borrower has the option to prepay the loan amount in whole by providing prior notice to BIE and by paying a pre-payment premium of $300,000. Additionally, the Borrower agreed to pay to BIE a facility fee. The facility fee in the amount of $24,450 was expensed immediately as fees occurred to obtain financial resource. In connection with the Agreement and the Term Loan, the Company agreed to issue to BIE a warrant (the “Warrant”) to purchase up to 800,000 shares of the Company’s common stock. The Warrant has a term of ten (10) years, has an exercise price of $1.50 per share, and is subject to adjustment as set forth in the Warrant. The Warrant also contains a cashless or net exercise provision, pursuant to which the holder of the Warrant may elect to convert all or a portion of the Warrant without the payment of additional consideration, by receiving a net number of shares calculated pursuant to a formula set forth in the Warrant. The Company agreed to reserve 120% of the number of shares issuable upon the exercise of the Warrant so long as the Warrant is exercisable and outstanding. Additionally, the Company agreed to grant to the holder piggyback registration rights. The term loan has a relative fair value of $2,967,535 and the warrant has a relative fair value of $32,465 at the date of issuance 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 five years. During the nine months ended September 30, 2015, the Company had paid $266,250 in interest on the BIE loan and the outstanding balance of the BIE loan was $3,000,000 at September 30, 2015.

Note 13 - Wholesale Power Purch

Note 13 - Wholesale Power Purchase Agreement	9 Months Ended
	Sep. 30, 2015
Notes
Note 13 - Wholesale Power Purchase Agreement	NOTE 13 - WHOLESALE POWER PURCHASE 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.

Note 14 - Employment Agreements

Note 14 - Employment Agreements	9 Months Ended
	Sep. 30, 2015
Notes
Note 14 - Employment Agreements	NOTE 14 – EMPLOYMENT AGREEMENT On January 21, 2015, the Company entered into employment agreements with certain key employees. The agreements require total annual base compensation of $290,000 and provide the ability for the key employees to receive certain option or stock grants based on the achievement of performance goals. The agreements provide an average of six months of severance for Termination Without Cause or Change of Control (each as defined in the employment agreements) totaling $145,000 along with the acceleration and immediate vesting of all unvested stock options, warrants and/or restricted stock granted. On June 10, 2015, the Company entered into an employment agreement with a certain key employee. The agreement requires a total annual base compensation of $140,000 and provides the ability for the key employee to receive certain options or stock grants based on the achievement of performance goals. The agreement provides an average of six months of severance for Termination Without Cause or Change of Control (each as defined in the employment agreement) totaling $70,000 along with the acceleration and immediate vesting of all unvested stock options, warrants and/or restricted stock granted.

Note 15 - Contingencies

Note 15 - Contingencies	9 Months Ended
	Sep. 30, 2015
Notes
Note 15 - Contingencies	NOTE 15 CONTINGENCIES On June 2, 2015, the Company entered into a settlement agreement with a former employee and current shareholder. The Company agreed to pay such individual a total of $156,000 in contractual severance to be paid in six installments, the first installment of $91,000 on June 2, 2015 and five succeeding payments in the amount of $13,000 due on the 5th of each month until the total settlement amount is paid in full. For the quarter ended September 30, 2015, a total cash of $143,000 had been paid to such individual with a remaining balance due of $13,000.

Note 16 - Subsequent Events

Note 16 - Subsequent Events	9 Months Ended
	Sep. 30, 2015
Notes
Note 16 - Subsequent Events	NOTE 16 – SUBSEQUENT EVENTS Contingencies On October 5, 2015, the final installment in the amount of $13,000 paid was by the Company to a former employee in a settlement agreement. The total amount due under the settlement agreement has been paid in full (See Footnote 15). Dividends of Series B Preferred Shares On October 27, 2015, the Company issued 3,058 shares of common stock and paid $16,364 in cash as dividend payments on Series B Preferred Shares relating to the month of October 2015 (See Footnote 6). Common Shares Issued as Interest on Personal Guaranty On October 28, 2015, the Company issued 88,950 shares of common stock to the Guarantors of the Advance to Loan Amount as interest due relating to the month of October 2015 (See Footnote 8). Promissory Note On October 19, 2015, the Company entered into a Note Conversion Agreement with an investor to convert $100,000 unsecured debt into shares of the Company common stock at a conversion price of $1.00 per share, and the Company is willing to allow such conversion. As additional consideration for the conversion, the Company issued the investor a five-year warrant to purchase 50,000 shares of the Company’s common stock at an exercise price of $2.00 per share. The warrant has a relative fair value of $2,925 at the date of issuance 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 five years. The Company paid $792 interest expense relating to the period of October 1, 2015 through the date of conversion (See Footnote 11). Financing From Black Ink Energy, LLC On October 27, 2015, the Company paid $38,750 of interest relating to the month of October 2015 bringing total interest paid for the calendar year 2015 to $305,000 (See Footnote 12). 2015 Stock Option and Stock Award Plan On October 26, 2015, the Company granted stock options to purchase up to 5,000 shares of the Company’s common stock to a key employee. The options covering a total of 5,000 shares vested at the date of grant. The stock options have an exercise price of $2.00 per share and will expire ten (10) years from the date of grant. The fair value of the options of $734 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 ten years. Advance to Loan Amount Note and Letters of Credit During the month of October, 2015, the Company amended four irrevocable stand-by letters of credit with the financial institution for the benefit of a certain Transmission and Distribution Providers (“TDSPs”) that provide transition services to the Company (See Footnote 9). After amendment, the Company has ten letters of credit secured by the Advance to Loan Note (See Footnote 8) totaling $1,009,000 which will expire during 2016 and are subject to automatic extension and renewal provisions.

Note 17 - Related Party

Note 17 - Related Party	9 Months Ended
	Sep. 30, 2015
Notes
Note 17 - Related Party	NOTE 17 - RELATED PARTY During the period ended September 30, 2015 the Company has a receivable from a related party of $130,000. The receivable is due on demand, unsecured, and accrues no interest.

Note 3 - Significant Accounti23

Note 3 - Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2015
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 the 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 September 30, 2015, were estimated at $8,890,838. 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 TDSPs 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.
Derivative Instruments	Derivative Instruments The Company’s business operations require entering into physically settled commodity contracts that meets the definition of a derivative; however the Company has elected "normal purchases and normal sales" exception to avoid derivative accounting and related disclosures. The term is specific to ASC 815-10-15-22. When the contract satisfies certain criteria, including a requirement that physical delivery of the underlying commodity is probable and is expected to be used in normal course of business. Retail revenues and retail cost of revenues resulting from deliveries of commodities under normal purchase contracts and normal sales contracts are included in earnings at the time of contract settlement.

Note 3 - Significant Accounti24

Note 3 - Significant Accounting Policies: Unbilled Revenue and Accounts Receivable (Details)	Sep. 30, 2015USD ($)
Details
Unbilled accounts	$ 8,890,838

Note 4 - 2012 Stock Option an25

Note 4 - 2012 Stock Option and Stock Award Plan (Details) - 2012 Stock Option and Stock Award Plan	9 Months Ended
	Sep. 30, 2015USD ($)$ / sharesshares
Options, Outstanding, Number	750,750
Number of Shares Available for Grant	34,250
Employee Stock Option | April 21, 2015
Shares Issued	31,250
Exercise Price | $ / shares	$ 1.50
Maximum Contractual Term	10 years
Fair Value of Shares Issued | $	$ 1,282
Fair Value Assumptions, Method Used	Black-Scholes option-pricing model
Risk Free Interest Rate	0.87%
Estimated Volatility	17.00%
Dividend Yield	0.00%
Expected Life	5 years
Employee Stock Option | May 15, 2015
Shares Issued	31,250
Exercise Price | $ / shares	$ 1.50
Maximum Contractual Term	10 years
Fair Value of Shares Issued | $	$ 1,282
Fair Value Assumptions, Method Used	Black-Scholes option-pricing model
Risk Free Interest Rate	0.87%
Estimated Volatility	17.00%
Dividend Yield	0.00%
Expected Life	5 years

Note 5 - 2015 Stock Option an26

Note 5 - 2015 Stock Option and Stock Award Plan (Details) - 2015 Stock Option and Stock Award Plan	9 Months Ended
	Sep. 30, 2015USD ($)$ / sharesshares
Number of Shares Authorized	1,500,000
Options, Outstanding, Number	583,750
Number of Shares Available for Grant	916,250
Employee Stock Option | July 3, 2015 - 1
Shares Issued	50,000
Exercise Price | $ / shares	$ 1
Maximum Contractual Term	10 years
Fair Value of Shares Issued | $	$ 8,483
Fair Value Assumptions, Method Used	Black-Scholes option-pricing model
Risk Free Interest Rate	0.87%
Estimated Volatility	17.00%
Dividend Yield	0.00%
Expected Life	5 years
Employee Stock Option | July 3, 2015 - 2
Shares Issued	260,000
Exercise Price | $ / shares	$ 1
Maximum Contractual Term	10 years
Fair Value of Shares Issued | $	$ 44,111
Fair Value Assumptions, Method Used	Black-Scholes option-pricing model
Risk Free Interest Rate	0.87%
Estimated Volatility	17.00%
Dividend Yield	0.00%
Expected Life	5 years
Employee Stock Option | July 3, 2015 - 3
Shares Issued	130,000
Exercise Price | $ / shares	$ 1.50
Maximum Contractual Term	10 years
Fair Value of Shares Issued | $	$ 5,333
Fair Value Assumptions, Method Used	Black-Scholes option-pricing model
Risk Free Interest Rate	0.87%
Estimated Volatility	17.00%
Dividend Yield	0.00%
Expected Life	5 years
Employee Stock Option | August 6, 2015
Shares Issued	105,000
Exercise Price | $ / shares	$ 1.50
Maximum Contractual Term	10 years
Fair Value of Shares Issued | $	$ 4,308
Fair Value Assumptions, Method Used	Black-Scholes option-pricing model
Risk Free Interest Rate	0.87%
Estimated Volatility	17.00%
Dividend Yield	0.00%
Expected Life	5 years
Employee Stock Option | August 20, 2015
Shares Issued	2,500
Exercise Price | $ / shares	$ 1.50
Maximum Contractual Term	10 years
Fair Value of Shares Issued | $	$ 103
Fair Value Assumptions, Method Used	Black-Scholes option-pricing model
Risk Free Interest Rate	0.87%
Estimated Volatility	17.00%
Dividend Yield	0.00%
Expected Life	5 years
Employee Stock Option | September 15, 2015 - 1
Shares Issued	5,000
Exercise Price | $ / shares	$ 1.50
Maximum Contractual Term	10 years
Fair Value of Shares Issued | $	$ 226
Fair Value Assumptions, Method Used	Black-Scholes option-pricing model
Risk Free Interest Rate	0.87%
Estimated Volatility	17.00%
Dividend Yield	0.00%
Expected Life	5 years
Employee Stock Option | September 15, 2015 - 2
Shares Issued	31,250
Exercise Price | $ / shares	$ 1.50
Maximum Contractual Term	10 years
Fair Value of Shares Issued | $	$ 1,412
Fair Value Assumptions, Method Used	Black-Scholes option-pricing model
Risk Free Interest Rate	0.87%
Estimated Volatility	17.00%
Dividend Yield	0.00%
Expected Life	10 years

Note 6 - Private Placement of27

Note 6 - Private Placement of Series B Preferred Shares (Details) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Feb. 19, 2014
Proceeds from issuance of Series B Preferred stock		$ 1,900,000
Common Stock, par or stated value	$ 0.001		$ 0.001
Series B Preferred 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
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
Dividends, Preferred Stock	$ 170,535
Dividends, Preferred Stock, Cash	143,606
Common Stock
Dividends, Preferred Stock, Stock	26,929
Stock Issued During Period, Value, Stock Dividend	$ 26,929

Note 7 - Master Marketing Agr28

Note 7 - Master Marketing Agreement and Issuance of Related Warrants (Details) - Warrant	9 Months Ended
	Sep. 30, 2015USD ($)$ / sharesshares
Fair Value Assumptions, Method Used	Black-Scholes option-pricing model
Master Marketing Agreement
Shares Issued	275,000
Exercise Price | $ / shares	$ 1
Maximum Contractual Term	10 years
Vesting terms of shares issued	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
Risk Free Interest Rate	0.87%
Estimated Volatility Rate	17.00%
Dividend Yield	0.00%
Expected Life	10 years
Equity Instruments, Vested in Period	9,763

Note 8 - Advance To Loan Amou29

Note 8 - Advance To Loan Amount Note (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Feb. 22, 2015	Apr. 18, 2014
Financing costs	$ 234,884	$ 295,067	$ 749,445	$ 1,287,737
Advance to Loan Amount	269,157		269,157		$ 1,010,000
Letter of Credit
Line of Credit Facility, Maximum Borrowing Capacity	728,000		728,000
Line of Credit Facility, Remaining Borrowing Capacity	$ 702,843		$ 702,843
Common Stock
Shares to be issued to Guarantors per month			120,000
Shares to be issued to each Guarantor per month			30,000
Advance to Loan Amount Note
Debt Instrument, Face Amount						$ 1,700,000	$ 1,500,000
Debt Instrument, Maturity Date			Aug. 22, 2015		Dec. 22, 2014
Debt Instrument, Interest Rate Terms			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.
Financing costs			$ 724,995
Advance to Loan Amount Note | Common Stock
Stock issued to guarantors			$ 724,995

Note 9 - Letters of Credit (Det

Note 9 - Letters of Credit (Details) - Letter of Credit	9 Months Ended
	Sep. 30, 2015USD ($)
Line of Credit Facility, Maximum Borrowing Capacity	$ 728,000
Line of Credit Facility, Collateral	The ten letters of credit are secured by the Advance to Loan Note (See Footnote 8) in the amount of $728,000 (See Footnote 8).
Letters of Credit Outstanding, Amount	$ 0

Note 10 - Private Placement (De

Note 10 - Private Placement (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2015	Sep. 30, 2014
Proceeds from issuance of units in a private placement offering			$ 130,000	$ 40,000
Private Placement | Investor
Shares per offering unit	30,000	100,000
Share Price		$ 1
Proceeds from issuance of units in a private placement offering	$ 30,000	$ 100,000
Fair Value Measurements, Valuation Method	Black-Scholes option-pricing model	Black-Scholes option-pricing model
Risk Free Interest Rate	0.87%	0.87%
Estimated Volatility Rate	17.00%	17.00%
Dividend Yield	0.00%	0.00%
Expected Life	5 years	5 years
Private Placement | Investor | Warrant
Offering Unit Description	Each Unit consists of (i) 30,000 shares of the Company’s common stock (the “Common Stock”) and (ii) a five (5) year warrant (each a “Warrant” and collectively “Warrants”) to purchase 15,000 shares	Each Unit consists of (i) one (1) share of the Company’s common stock, par value $0.001 per share, and (ii) a warrant to purchase one (1) share of common stock
Exercise Price	$ 1.50	$ 1.50
Shareholders' Equity, Fair Value Disclosure	$ 615	$ 7,583
Private Placement | Investor | Common Stock
Shareholders' Equity, Fair Value Disclosure	$ 29,385	$ 92,417

Note 11 - Promissory Note (Deta

Note 11 - Promissory Note (Details) - Unsecured Promissory Note	9 Months Ended
	Sep. 30, 2015USD ($)$ / sharesshares
Debt Instrument, Face Amount	$ 100,000
Warrant, Outstanding | shares	100,000
Exercise Price | $ / shares	$ 1.50
Stated Interest Rate	15.00%
Debt Instrument, Frequency of Periodic Payment	quarterly
Debt Instrument, Maturity Date	Sep. 12, 2016
Financial and Nonfinancial Liabilities, Fair Value Disclosure	$ 92,417
Fair Value Measurements, Valuation Method	Black-Scholes option-pricing model
Risk Free Interest Rate	0.87%
Estimated Volatility Rate	17.00%
Dividend Yield	0.00%
Expected Life	5 years
Interest Expense, Debt	$ 8,292
Notes Payable, Current	100,000
Warrant
Shareholders' Equity, Fair Value Disclosure	$ 7,583

Note 12 - Financing From Blac33

Note 12 - Financing From Black Ink Energy LLC (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Mar. 02, 2015
Interest expense, net	$ 159,322	$ 15,914	$ 457,010	$ 118,150
Short-term debt, net of debt discount	$ 3,100,000		$ 3,100,000
Black Ink Energy, LLC | Second Lien Term Loan Agreement
Debt Instrument, Face Amount					$ 3,000,000
Debt Instrument, Maturity Date			Sep. 2, 2016
Stated Interest Rate					15.00%
Description of Terms in Event of Debt Default			in the occurrence of an event of default, at which point the default interest rate will be 18%
Payment of Pre-Payment Premium			$ 300,000
Facility Fee			$ 24,450
Warrant, Outstanding	800,000		800,000
Exercise Price	$ 1.50		$ 1.50
Financial and Nonfinancial Liabilities, Fair Value Disclosure	$ 2,967,535		$ 2,967,535
Fair Value Measurements, Valuation Method			Black-Scholes option-pricing model
Risk Free Interest Rate			0.87%
Estimated Volatility Rate			17.00%
Dividend Yield			0.00%
Expected Life			5 years
Interest expense, net			$ 266,250
Short-term debt, net of debt discount	3,000,000		3,000,000
Black Ink Energy, LLC | Second Lien Term Loan Agreement | Warrant
Shareholders' Equity, Fair Value Disclosure	$ 32,465		$ 32,465

Note 14 - Employment Agreemen34

Note 14 - Employment Agreements (Details) - Key Employees - USD ($)	3 Months Ended
	Jun. 30, 2015	Mar. 31, 2015
Officers' Compensation	$ 140,000	$ 290,000
Severance Provided for Termination Without Cause or Change of Control	$ 70,000	$ 145,000

Note 15 - Contingencies (Detail

Note 15 - Contingencies (Details) - Settlement Agreement With Former Employee	9 Months Ended
	Sep. 30, 2015USD ($)
Other Commitment	$ 156,000
Litigation Settlement, Expense	143,000
Other Commitment, Due in Next Twelve Months	13,000
Minimum
Debt Instrument, Periodic Payment	13,000
Maximum
Debt Instrument, Periodic Payment	$ 91,000

Note 16 - Subsequent Events (De

Note 16 - Subsequent Events (Details) - USD ($)	Oct. 28, 2015	Oct. 27, 2015	Oct. 05, 2015	Oct. 31, 2015	Sep. 30, 2015	Sep. 30, 2014	Oct. 31, 2015
Interest paid, net					$ 457,073	$ 118,303
Letter of Credit
Line of Credit Facility, Maximum Borrowing Capacity					$ 728,000
Unsecured Promissory Note
Warrant, Outstanding					100,000
Exercise Price					$ 1.50
Fair Value Measurements, Valuation Method					Black-Scholes option-pricing model
Risk Free Interest Rate					0.87%
Estimated Volatility Rate					17.00%
Dividend Yield					0.00%
Expected Life					5 years
Interest Expense, Debt					$ 8,292
Second Lien Term Loan Agreement | Black Ink Energy, LLC
Warrant, Outstanding					800,000
Exercise Price					$ 1.50
Fair Value Measurements, Valuation Method					Black-Scholes option-pricing model
Risk Free Interest Rate					0.87%
Estimated Volatility Rate					17.00%
Dividend Yield					0.00%
Expected Life					5 years
Series B Preferred Stock
Preferred Stock Conversion Price					$ 1
Warrant
Fair Value Assumptions, Method Used					Black-Scholes option-pricing model
Warrant | Unsecured Promissory Note
Shareholders' Equity, Fair Value Disclosure					$ 7,583
Warrant | Second Lien Term Loan Agreement | Black Ink Energy, LLC
Shareholders' Equity, Fair Value Disclosure					32,465
Settlement Agreement With Former Employee
Litigation Settlement, Expense					143,000
Subsequent Event
Interest Expense, Debt					$ 792
Subsequent Event | Letter of Credit
Line of Credit Facility, Maximum Borrowing Capacity				$ 1,009,000			$ 1,009,000
Subsequent Event | 2015 Stock Option and Stock Award Plan | Employee Stock Option | October 26, 2015
Shares Issued					5,000
Exercise Price					$ 2
Maximum Contractual Term					10 years
Fair Value of Shares Issued					$ 734
Fair Value Assumptions, Method Used					Black-Scholes option-pricing model
Risk Free Interest Rate					0.87%
Estimated Volatility					17.00%
Dividend Yield					0.00%
Expected Life					10 years
Subsequent Event | Unsecured Promissory Note
Debt Conversion, Original Debt, Amount					$ 100,000
Preferred Stock Conversion Price					$ 1
Fair Value Measurements, Valuation Method					Black-Scholes option-pricing model
Risk Free Interest Rate					0.87%
Estimated Volatility Rate					17.00%
Dividend Yield					0.00%
Expected Life					5 years
Subsequent Event | Second Lien Term Loan Agreement | Black Ink Energy, LLC
Interest paid, net				$ 38,750			$ 305,000
Subsequent Event | Common Stock
Stock Issued During the Period Relating to Dividends		3,058
Stock Issued During Period, Shares, Other	88,950
Subsequent Event | Series B Preferred Stock
Payments of Ordinary Dividends, Preferred Stock and Preference Stock		$ 16,364
Subsequent Event | Warrant | Unsecured Promissory Note
Warrant, Outstanding					50,000
Exercise Price					$ 2
Shareholders' Equity, Fair Value Disclosure					$ 2,925
Subsequent Event | Settlement Agreement With Former Employee
Litigation Settlement, Expense			$ 13,000

Note 17 - Related Party (Detail

Note 17 - Related Party (Details)	Sep. 30, 2015USD ($)
Details
Related party receivable	$ 130,000