Summer Energy (SUME) 10-K 30 Mar 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Jun. 30, 2015
Document and Entity Information:
Entity Registrant Name	SUMMER ENERGY HOLDINGS INC
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Entity Central Index Key	1,396,633
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	16,216,619
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	FY
Entity Public Float		$ 0
Trading Symbol	sume

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current Assets
Cash	$ 382,490	$ 550,342
Restricted cash	632,868	582,743
Accounts receivable, net	12,737,133	8,686,913
Prepaid and other current assets	107,364	856,642
Total current assets	13,859,855	10,676,640
Property and Equipment, net	372,512	473,046
Certificates of Deposit - Restricted	0	15,044
Total assets	14,232,367	11,164,730
Current Liabilities
Accounts payable	357,501	302,697
Accrued wholesale power purchased	4,730,703	6,469,098
Accrued expenses	3,894,748	3,757,230
Advance to loan	111,057	1,010,000
Short-term debt, net of debt discount	3,000,000
Total current liabilities	$ 12,094,009	$ 11,539,025
Commitments and Contingencies
Stockholders' Equity (Deficit)
Series B Preferred Stock - $.001 par value, 3,000,000 authorized,1,900,000 shares issued and outstanding at December 31, 2015 and 2014, respectively	$ 1,900	$ 1,900
Common Stock - $.001 par value, 100,000,000 shares authorized, 16,216,619 shares and 14,943,426 issued and outstanding at December 31, 2015 and 2014,respectively	16,216	14,943
Subscription receivable	(52,000)	(52,000)
Additional paid in capital	9,492,454	8,135,134
Accumulated deficit	(7,320,212)	(8,474,272)
Total stockholders' equity (deficit)	2,138,358	(374,295)
Total liabilities and stockholders' equity (deficit)	$ 14,232,367	$ 11,164,730

CONDENSED BALANCE SHEETS (PAREN

CONDENSED BALANCE SHEETS (PARENTHETICAL) - $ / shares	Dec. 31, 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	16,216,619	14,943,426
Common Stock, shares outstanding	16,216,619	14,943,426

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Statement
Revenue	$ 81,047,598	$ 49,831,951
Cost of Goods Sold
Power purchases and balancing/ancillary	36,093,015	25,396,337
Transportation and distribution providers charge	29,664,093	18,620,966
Total cost of goods sold	65,757,108	44,017,303
Gross Profit	15,290,490	5,814,648
General and Administrative	(12,137,902)	(7,894,670)
Operating Income/(Loss)	3,152,588	(2,080,022)
Other Income (Expense)
Financing costs	(1,030,623)	(1,544,717)
Interest expense	(608,888)	(215,627)
Interest income	487	196
Total other income (expense)	(1,639,024)	(1,760,148)
Net Income/(Loss) Before Income Taxes	1,513,564	$ (3,840,170)
Income Taxes	131,500
Net Income/(Loss)	1,382,064	$ (3,840,170)
Series A Preferred shares dividend		(34,217)
Series B Preferred shares dividend	(228,004)	(184,379)
Net Income/(Loss) applicable to common shareholders	$ 1,154,060	$ (4,058,766)
Net Income/(Loss) per common share:
Basic	$ 0.07	$ (0.28)
Dilutive	$ 0.07	$ (0.28)
Weighted average number of shares
Basic	15,534,196	14,333,893
Dilutive	15,634,455	14,333,893

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Common Stock	Series A Preferred Stock	Series B Preferred Stock	Subscription Receivable	Additional paid in capital	Accumulated Deficit	Total
Stockholders' Equity, beginning of period, Value at Dec. 31, 2013	$ 13,963	$ 826		$ (52,000)	$ 5,183,261	$ (4,369,613)	$ 776,437
Stockholders' Equity, beginning of period, Shares at Dec. 31, 2013	13,963,445	826,000
Vesting of Stock Options and restricted shares associated with the 2012 Stock Option and Award Plan, Value	$ 1				29,051		29,052
Vesting of Stock Options and restricted shares associated with the 2012 Stock Option and Award Plan, Shares	1,000
Issuance of Common Stock as dividends on Series A Preferred Shares, Value	$ 80				125,924	(80,110)	45,894
Issuance of Common Stock as dividends on Series A Preferred Shares, Shares	80,110
Call of Series A Preferred Shares, Value		$ (826)			826
Call of Series A Preferred Shares, Shares		(826,000)
Issuance of Common Stock as interest payment for personal guaranty, Value	$ 759				758,571		759,330
Issuance of Common Stock as interest payment for personal guaranty, Shares	759,330
Issuance of Common Stock associated with a Private Placement Offering, Value	$ 40				39,960		40,000
Issuance of Common Stock associated with a Private Placement Offering, Shares	40,000
Issuance of Series B Preferred shares, Value			$ 1,900		1,898,100		1,900,000
Issuance of Series B Preferred shares, Shares			1,900,000
Issuance of Common Stock and cash as dividends on Series B Preferred Shares, Value	$ 100				99,441	(184,379)	(84,838)
Issuance of Common Stock and cash as dividends on Series B Preferred Shares, Shares	99,541
Net Income/(Loss)						(3,840,170)	(3,840,170)
Stockholders' Equity, end of period, Value at Dec. 31, 2014	$ 14,943		$ 1,900	(52,000)	8,135,134	(8,474,272)	(374,295)
Stockholders' Equity, end of period, Shares at Dec. 31, 2014	14,943,426		1,900,000
Vesting of Stock Options and restricted shares associated with the 2012 Stock Option and Award Plan, Value					13,376		13,376
Vesting of Stock Options and restricted shares associated with the 2012 Stock Option and Award Plan, Shares	0
Vesting of Stock Options and restricted shares associated with the 2015 Stock Option and Award Plan					72,021		72,021
Issuance of Common Stock as interest payment for personal guaranty, Value	$ 1,006				1,005,167		1,006,173
Issuance of Common Stock as interest payment for personal guaranty, Shares	1,006,171
Issuance of Common Stock associated with a Private Placement Offering, Value	$ 130				129,870		130,000
Issuance of Common Stock associated with a Private Placement Offering, Shares	130,000
Conversion of note payable to common stock, Value	$ 100				99,900		100,000
Conversion of note payable to common stock, Shares	100,000
Issuance of Common Stock and cash as dividends on Series B Preferred Shares, Value	$ 37				36,986	(228,004)	(190,981)
Issuance of Common Stock and cash as dividends on Series B Preferred Shares, Shares	37,022
Net Income/(Loss)						1,382,064	1,382,064
Stockholders' Equity, end of period, Value at Dec. 31, 2015	$ 16,216		$ 1,900	$ (52,000)	$ 9,492,454	$ (7,320,212)	$ 2,138,358
Stockholders' Equity, end of period, Shares at Dec. 31, 2015	16,216,619		190,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cash Flows from Operating Activities
Net Income/(Loss)	$ 1,382,064	$ (3,840,170)
Adjustments to reconcile net income/(loss) to net cash used in operating activities:
Stock compensation expense	85,397	29,052
Common stock for financing costs	1,006,173	759,330
Interest earned on restricted cash		(19)
Depreciation of property and equipment	295,375	243,847
Amortization of deferred financing costs	0	785,389
Bad debt expense	1,975,073	1,137,166
Changes in operating assets and liabilities:
Accounts receivable	(6,025,293)	(5,948,334)
Prepaid and other current assets	749,278	(101,343)
Accounts payable	54,804	244,966
Accrued wholesale power purchases	(1,738,395)	2,341,678
Accrued expenses	137,518	1,787,919
Net cash used in operating activities	(2,078,006)	(2,560,519)
Cash Flows from Investing Activities
Purchase of restricted cash	(50,125)	(215,358)
Proceeds (purchase) of certificate of deposit - restricted	15,044
Purchase of property and equipment	(194,841)	(278,909)
Net cash used in investing activities	(229,922)	(494,267)
Cash Flows from Financing Activity
Proceeds from notes payable	3,100,000
Proceeds from note advance from loan note		1,500,000
Proceeds from shareholder advance		652,751
Repayment on shareholder advance		(652,751)
Repayment on advance from loan note	(898,943)	(490,000)
Payment of dividends in cash on Series B Preferred stock	(190,981)	(84,838)
Proceeds from issuance of Series B Preferred stock		1,900,000
Proceeds from issuance of common shares in a private placement, net	130,000	40,000
Net cash provided in financing activities	2,140,076	2,865,162
Net Change in Cash	(167,852)	(189,624)
Cash at Beginning of Period	550,342	739,966
Cash at End of Period	$ 382,490	$ 550,342
Supplemental Disclosure of Cash Flow Information:
Income taxes paid
Interest paid, net	$ 609,375	$ 215,596
Non-cash Transactions:
Common shares issued for Series A dividends		80,110
Series A Preferred stock called		826
Series B Preferred stock dividends	37,023	$ 99,541
Conversion of note payable to common stock	$ 100,000

Note 1 - Organization

Note 1 - Organization	12 Months Ended
	Dec. 31, 2015
Notes
Note 1 - Organization	NOTE 1 - ORGANIZATION The consolidated financial statements include the accounts of Summer Energy Holdings, Inc. (formerly Castwell Precast Corporation) and its wholly owned subsidiaries Summer Energy, LLC ("Summer LLC"), Summer Energy of Ohio ("Summer Ohio") 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. On March 27, 2012, Summer LLC became a wholly-owned subsidiary of Summer Energy Holdings, Inc. (previously known as Castwell Precast Corporation) through a reverse acquisition transaction, which resulted in the former members of Summer LLC owning approximately 92.3% of Summer Energy Holdings, Inc.'s outstanding common stock. The operations of Summer LLC are the Company's sole line of business. The transaction was treated as a recapitalization of Summer LLC, and Summer LLC (and its historical financial statements) is the continuing entity for financial reporting purposes. 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 to commercial and residential customers. Summer LLC was organized on April 6, 2011, under the laws of the state of Texas. Marketing, LLC was formed in the state of Texas on November 6, 2012 to provide 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 December 31 2015, there was no business activity in the State of Ohio The preparation of financial statements in conformity with accounting principles generally accepted in the United States 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.

Note 2 - Significant Accounting

Note 2 - Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Notes
Note 2 - Significant Accounting Policies	NOTE 2 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 in the calendar month are recorded from the unbilled account to the customer's receivable account. Unbilled accounts as of December 31, 2015 and 2014 were estimated at $8,463,954 and $4,350,713, respectively. 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. The balances past due are customers subject to a late fee that is assessed on that billing. The Company determines the allowance based upon a review of outstanding receivables, historical write-off experience and existing economic conditions. Receivables past due over 90 days are considered delinquent and reviewed individually for collectability. After all means of collection have been exhausted, delinquent receivables are written off. Management has determined that the allowance for doubtful accounts as of December 31, 2015 and 2014 is $1,571,965 and $1,416,335, respectively. Bad debt expense for the years ended December 31, 2015 and 2014 is $1,975,073 and $1,137,166, respectively. 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. Basic and Diluted Income/(Loss) Per Unit Basic income/(loss) per share are computed by dividing net loss applicable to the weighted-average number of shares outstanding during the period. Diluted income per share is determined using the weighted-average number of shares outstanding during the period, adjusted for the dilutive effect of share equivalents, using the treasury method, consisting of shares that might be issued upon exercise of share equivalents. In periods where losses are reported, the weighted-average number of shares outstanding excludes share equivalents, because their inclusion would be anti-dilutive. Stock-Based Compensation Under the fair value recognition provisions of the authoritative guidance, stock-based compensation cost granted to employees is measured at the grant date based on the fair value of the award and is recognized as expense over the requisite service or performance period, which is the vesting period. Stock options and warrants issued to consultants and other non-employees as compensation for services to be provided to us are accounted for based upon the fair value of the services provided or the estimated fair value of the option or warrant, whichever can be more clearly determined. We currently use the Black-Scholes option pricing model to determine the fair value of stock options. The determination of the fair value of stock-based payment awards on the date of grant using an option-pricing model is affected by our stock price as well as assumptions regarding a number of complex and subjective variables. These variables include our expected stock price volatility over the term of the awards, the expected term of the award, the risk-free interest rate and any expected dividends. Compensation cost associated with grants of restricted stock units are also measured at fair value. We evaluate the assumptions used to value restricted stock units on a quarterly basis. When factors change, including the market price of the stock, share-based compensation expense may differ significantly from what has been recorded in the past. If there are any modifications or cancellations of the underlying unvested securities, we may be required to accelerate, increase or cancel any remaining unearned share-based compensation expense. Income Taxes The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amount of tax-related assets and liabilities and income tax expense. These estimates and assumptions are based on the requirements of the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") relating to accounting for uncertainty in income taxes. Our policy is to classify interest and penalties related to unrecognized income tax benefits as a component of income tax expense. We assess whether previously unrecognized tax benefits may be recognized when the tax position is (1) more likely than not of being sustained based on its technical merits, (2) effectively settled through examination, negotiation or litigation, or (3) settled through actual expiration of the relevant tax statutes. Implementation of this requirement requires the exercise of significant judgment. Recognizing deferred tax assets will increase tax benefits and increase net income. Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the period in which those temporary differences are expected to be recovered or settled. The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income tax expense in the period that includes the enactment date. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company records interest related to unrecognized tax benefits and penalties in income tax expense. New Customer Implementation Costs We ordinarily incur additional costs to implement our services for new customers. These costs are comprised primarily of additional labor and support. These costs are expensed as incurred, and have a negative impact on our statements of operations and cash flows during the implementation phase. Warrants The Company's common stock warrants are measured at fair value using the Black-Scholes valuation model which takes into account, as of the measurement date, factors including the current exercise price, the term of the instrument, the current price of the underlying stock and its expected volatility, expected dividends on the stock and the risk-free interest rate for the term of Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Concentration of Credit Risk The Company maintains its cash in demand deposit accounts or "noninterest-bearing transaction accounts" which, at times, may exceed federally insured limits. The Company's management periodically assesses the financial stability of these banks. The Company has not experienced any losses on such accounts. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all short-term investments and debt instruments with an original maturity of three months or less to be cash equivalents. Restricted cash represents funds held in escrow for customer deposits in the amount of $632,868 and $582,743 as of December 31, 2015 and 2014, respectively. The Company holds certificate of deposit in the amount $0 and $15,044 including interest earned, at December 31, 2015 and 2014, respectively. Property and Equipment Property and equipment are stated at cost and depreciated on a straight-line basis over the following estimated useful lives: Estimated Lives Computer software 3 years Computer hardware 3 years Furniture and fixtures 3 years Leasehold improvements 5 years Website 5 years Other equipment 7 years Expenditures for additions, major renewals and betterments are capitalized, and expenditures for maintenance and repairs are charged against income as incurred. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in operations . Deferred Financing Costs The Company's deferred financing costs were amortized over the life of the period of the contract. Amortization of deferred financing costs as of December 31, 2015 and 2014 were $0 and $785,389. 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. Recent Pronouncements The Company is not aware of any new accounting pronouncements that would have a material impact on its consolidated financial statements.

Note 3 - Income Taxes

Note 3 - Income Taxes	12 Months Ended
	Dec. 31, 2015
Notes
Note 3 - Income Taxes	N OTE 3 - INCOME TAXES The components of income tax expense (benefit) from continuing operations for the years ended December 31, 2015 and 2014 are as follows: Current Deferred Total 2015 U.S. Federal 30,500 $ - $ 30,500 States and Local 101,000 - 101,000 Total $ 131,500 $ - $ 131,500 2014 U.S. Federal $ - $ - $ - States and Local - - - Total $ - $ - $ - Actual income tax expense for the years ended December 31, 2015 and 2014 is reconciled from the amount computed by applying the U.S. federal income tax rate of 34% to income before income taxes as follows: 2015 2014 Expected tax expense 581,000 (1,306,000) Reconciling items: Permanent Differences/Discrete Items 11,500 9,000 Change in Valuation Allowance (461,000) 1,297,000 Others - - Total tax expense $ 131,500 $ - The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2015 and 2014 are presented below: 2015 2014 Deferred tax assets: Net operating loss carryforward - Federal $ 1,554,000 $ 2,131,000 Federal Minimum Tax 30,500 - Reserve for accounts receivable 534,500 482,000 Organizational costs 11,000 12,000 Accrued expenses 41,500 - Total gross deferred tax assets 2,171,500 2,625,000 Valuation allowance (2,103,000) (2,563,000) Net deferred tax assets 68,500 62,000 Deferred tax liabilities: Plant and equipment (68,500) (62,000) Net deferred tax liabilities (68,500) (62,000) Net deferred tax assets $ - $ - There was a valuation allowance of $2,103,000 and $2,563,000 as of December 31, 2015 and 2014, respectively. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based upon the level of historical taxable income, projections for future taxable income over the periods in which the deferred tax assets are deductible, and the scheduled reversal of deferred tax liabilities, management does not believe it is more likely than not the Company will realize the full benefits of these deductible differences at December 31, 2015. Net operating loss carryforwards attributable to federal was $4,570,000 at December 31, 2015 expires at different dates through 2034. There is not a provision for material uncertain tax positions for the Company at December 31, 2015 or 2014.

Note 4 - Private Placement of S

Note 4 - Private Placement of Series B Preferred Shares	12 Months Ended
	Dec. 31, 2015
Notes
Note 4 - Private Placement of Series B Preferred Shares	NOTE 4 – 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 December 31, 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 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 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. During the year ended December 31, 2015, the Company had paid $228,004 of cumulative monthly dividends on Series B Preferred Stock. Certain shareholders elected to be paid in shares of the Company's common stock shares valued at $37,023 and the remaining holders were paid a total of $190,981 in cash.

Note 5 - Letter of Credit

Note 5 - Letter of Credit	12 Months Ended
	Dec. 31, 2015
Notes
Note 5 - Letter of Credit	NOTE 5 - LETTERS OF CREDIT During the year ended December 31, 2015, the Company secured ten irrevocable stand-by letters of credit totaling $1,009,000 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 in the amount of $1,009,000 (See Footnote 6). As of December 31, 2015, none of the letters of credit issued on behalf of the Company were drawn upon.

Note 6 - Advance To Loan Amount

Note 6 - Advance To Loan Amount Note	12 Months Ended
	Dec. 31, 2015
Notes
Note 6 - Advance To Loan Amount Note	NOTE 6 - 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 Amount 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." 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 year ended December 31, 2015, the Company issued 1,006,171 shares of common stock to the Guarantors and recognized $1,006,173 in financing cost, and the balance of the Advance to Loan Amount was $111,057 at year end.

Note 7 - Financing From Black I

Note 7 - Financing From Black Ink Energy LLC and Issuance of Warranty	12 Months Ended
	Dec. 31, 2015
Notes
Note 7 - Financing From Black Ink Energy LLC and Issuance of Warranty	NOTE 7 - FINANCING FROM BLACK INK ENERGY LLC AND ISSUANCE OF WARRANT On March 2, 2015, Summer Energy, LLC (the "Borrower"), a wholly owned subsidiary of Summer Energy Holdings, Inc. ("SEH"), 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, the Borrower and BIE also entered into a Second Lien Security Agreement (the "Security Agreement"), and SEH and BIE entered into a Second Lien Membership Interest Pledge Agreement (the "Pledge Agreement"). SEH also agreed to issue a warrant (the "Warrant") to purchase up to 800,000 shares of SEH'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. SEH 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, SEH agreed to grant to the holder piggyback registration rights. The foregoing description of the Term Loan is qualified in its entirety by reference to the Term Loan Agreement, the Security Agreement, the Pledge Agreement and Warrant , which are found as Exhibits 10.1 – 10.4, respectively, of our 8-K filed on March 5, 2015. 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 year ended December 31, 2015, the Company paid interest expense in the amount of $381,250 to BIE.

Note 8 - Private Placement Offe

Note 8 - Private Placement Offering And Issuance of Warrants	12 Months Ended
	Dec. 31, 2015
Notes
Note 8 - Private Placement Offering And Issuance of Warrants	NOTE 8 – PRIVATE PLACEMENT OFFERING AND ISSUANCE OF WARRANTS 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 foregoing description of the Purchase Agreement is qualified in its entirety by reference to the actual terms of the Purchase Agreement , which is found as Exhibits 10.30 of our 10-K filed on March 31, 2015. 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 9 - Promissory Note, Note

Note 9 - Promissory Note, Note Conversion Agreement and Issuance of Warrant	12 Months Ended
	Dec. 31, 2015
Notes
Note 9 - Promissory Note, Note Conversion Agreement and Issuance of Warrant	NOTE 9 – PROMISSORY NOTE, NOTE CONVERSION AGREEMENT AND ISSUANCE OF WARRANT 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 8) (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, was 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 had 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 October 19, 2015, the Company entered into a Note Conversion Agreement whereby the Note was converted into 100,000 shares of the Company's common stock in full satisfaction of the Company's obligation to repay the debt. The Company has agreed to issue as additional compensation for converting the debt into common shares a warrant to purchase 50,000 shares of the Company's common stock at an exercise price of $2.00 per share. The conversion 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. As of December 31, 2015, the Company had recorded $9,083 in interest on the Note prior to conversion thereof.

Note 10 - Master Marketing Agre

Note 10 - Master Marketing Agreement and Issuance of Related Warrants	12 Months Ended
	Dec. 31, 2015
Notes
Note 10 - Master Marketing Agreement and Issuance of Related Warrants	NOTE 10 - MASTER MARKETING AGREEMENT AND ISSUANCE OF RELATED 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 ten years. As of December 31, 2015, the number of Warrant Shares vested totaled 9,763 and the Master Marketing Agreement has been terminated.

Note 11 - Warrants

Note 11 - Warrants	12 Months Ended
	Dec. 31, 2015
Notes
Note 11 - Warrants	NOTE 11 - WARRANTS As discussed in Footnotes 7, 8, 9 and 10, the Company has issued warrants to purchase shares of the Company's common stock associated with certain agreements. Warrant activity for the years ended December 31, 2015 and 2014, was as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Grant Date Fair Value Outstanding at December 31, 2013 531,000 $1.50 4.21 $27,929 Warrants granted 295,000 1.03 4.22 47,477 Warrants exercised - - - - Warrants cancelled/forfeited/expired - - - - Outstanding at December 31, 2014 826,000 $1.33 3.56 $75,406 Warrants granted 1,065,000 1.52 4.19 38,420 Warrants exercised - - - - Warrants cancelled/forfeited/expired - - - - Outstanding at December 31, 2015 1,891,000 $1.44 3.47 $113,826 Vested at December 31, 2015 1,625,763 $1.51 3.52 $68,826 Exercisable at December 31, 2015 1,625,763 $1.51 3.52 $68,826

Note 12 - Wholesale Power Purch

Note 12 - Wholesale Power Purchase Agreement	12 Months Ended
	Dec. 31, 2015
Notes
Note 12 - Wholesale Power Purchase Agreement	NOTE 12 - 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. 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.

Note 13 - 2012 Stock Option and

Note 13 - 2012 Stock Option and Stock Award Plan	12 Months Ended
	Dec. 31, 2015
2012 Stock Option and Stock Award Plan
Note 13 - 2012 Stock Option and Stock Award Plan	NOTE 13 – 2012 STOCK OPTION AND STOCK AWARD PLAN On January 21, 2015, the Company granted stock options to purchase up to 60,000 shares of the Company's common stock to two key officers. The options covering a total of 60,000 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 $10,180 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 $10,180 was expensed as of December 31, 2015 with regards to stock options granted to the two key employees. 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 December 31, 2015, 782,000 securities have been awarded, net of forfeitures, from the 2012 Stock Option and Stock Award Plan with a remaining balance of 3,000 shares. As of December 31, 2015, the Company had outstanding granted stock options from the 2012 Stock Option and Stock Award Plan, net of forfeitures to purchase 631,000 shares summarized as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Grant Date Fair Value Outstanding at December 31, 2013 360,000 $1.15 8.24 $40,455 Options granted 124,250 1.40 9.52 8,313 Options exercised - - - - Options cancelled/forfeited/expired (5,000) 1.50 (205) Outstanding at December 31, 2014 479,250 $1.22 8.57 $48,563 Options granted 153,750 1.30 9.07 14,026 Options exercised - - - - Options cancelled/forfeited/expired (2,000) 1.50 (82) Outstanding at December 31, 2015 631,000 $1.25 7.93 $62,507 Vested at December 31, 2015 627,500 $1.23 7.93 $62,363 Exercisable at December 31, 2015 627,500 $1.23 7.93 $62,363

Note 14 - 2015 Stock Option and

Note 14 - 2015 Stock Option and Stock Award Plan	12 Months Ended
	Dec. 31, 2015
2015 Stock Option and Stock Award Plan
Note 14 - 2015 Stock Option and Stock Award Plan	NOTE 14 – 2015 STOCK OPTION AND STOCK AWARD PLAN During the year ended December 31, 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. On November 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 $8,260 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. On November 16, 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 over two years from 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 $697 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 December 11, 2015, the Company granted stock options to purchase up to 20,000 shares of the Company's common stock to two key officers. The options covering a total of 20,000 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 $4,394 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 December 14, 2015, the Company granted stock options to purchase up to 3,500 shares of the Company's common stock to a key employee. The options covering a total of 3,500 shares vested over two years from 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 $925 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. As of December 31, 2015, 643,500 securities have been awarded, net of forfeitures, from the 2015 Stock Option and Stock Award Plan with a remaining unissued balance of 856,500 securities. As of December 31, 2015, the Company had outstanding granted stock options from the 2015 Stock Option and Stock Award Plan, net of forfeitures to purchase 643,500 shares summarized as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Grant Date Fair Value Outstanding at December 31, 2014 - $- - - Options granted 643,500 1.27 9.57 78,574 Options exercised - - - - Options cancelled/forfeited/expired - - - - Outstanding at December 31, 2015 643,500 $1.27 9.57 78,574 Vested at December 31, 2015 475,000 $1.19 9.58 71,393 Exercisable at December 31, 2015 475,000 $1.19 9. 5 71,393

Note 15 - Property and Equipmen

Note 15 - Property and Equipment	12 Months Ended
	Dec. 31, 2015
Notes
Note 15 - Property and Equipment	NOTE 15 – PROPERTY AND EQUIPMENT Property and equipment are carried at cost and are depreciated over their estimated useful lives (3 to 7 years) using the straight-line method. Costs of assets include those capital expenditures which improve the efficiency of the assets or lengthen their useful lives. Expenditures for maintenance and repairs are charged against income as incurred. Costs and related accumulated depreciation of assets sold or otherwise retired are removed from accounts, and any resulting gain or loss is reflected in income. Depreciation expense charged to operations totaled $295,375 for the year ended December 31, 2015 and $243,847 for the year ended December 31, 2014. As of December 31, 2015, property and equipment consisted of the following: December 31, 2015 ($) December 31, 2014 ($) Computer software 107,399 105,326 Computer hardware 136,982 113,494 Furniture and fixtures 49,723 49,723 Leasehold improvements 86,714 86,714 Website 723,371 554,091 Other equipment - - Total property and equipment 1,104,189 909,348 Less: Accumulated depreciation (731,677) (436,302) Property and equipment, net 372,512 473,046

Note 16 - Operating Lease Commi

Note 16 - Operating Lease Commitments	12 Months Ended
	Dec. 31, 2015
Notes
Note 16 - Operating Lease Commitments	NOTE 16 OPERATING LEASE COMMITMENTS The Company assumed an operating lease for office space on November 1, 2011, under a non-cancellable lease obligation which expires on August 31, 2016. The Sixth Amendment to the office space lease extended the obligation to October 31, 2019. Rent Period Monthly Base Rent 09/01/2014 – 08/31/2015 $11,182 09/01/2015 – 08/31/2016 $11,451 09/01/2016 – 10/31/2016 $0 11/01/2016 – 10/31/2017 $12,665 11/01/2017 – 10/31/2018 $12,934 11/01/2018 – 10/31/2019 $13,203 Future minimum commitments including extension options under all non-cancellable operating lease obligations are as follows: Contractual Obligations 2016 2017 2018 2019 2020 Total Operating Leases $116,945 $152,513 $155,747 $132,035 $0 $557,240 Lease expense for the years ended December 31, 2015 and 2014 totaled $135,268 and $129,925, respectively.

Note 17 - Contingencies

Note 17 - Contingencies	12 Months Ended
	Dec. 31, 2015
Notes
Note 17 - Contingencies	NOTE 17 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 5 th

Note 18 - Employment Agreements

Note 18 - Employment Agreements	12 Months Ended
	Dec. 31, 2015
Notes
Note 18 - Employment Agreements	NOTE 18 – EMPLOYMENT AGREEMENTS On January 21, 2015, the Company entered into employment agreements with two 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. The foregoing summary of the employment agreements is qualified in its entirety by reference to the full context of the agreements which are found as Exhibits 10.1 and 10.2 to our 8-K filing on January 27, 2015. 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. The foregoing summary of the employment agreement is qualified in its entirety by reference to the full context of the agreement which is found as Exhibit 99.1 to our 8-K filing on June 15, 2015.

Note 19 - Subsequent Events

Note 19 - Subsequent Events	12 Months Ended
	Dec. 31, 2015
Notes
Note 19 - Subsequent Events	NOTE 19 SUBSEQUENT EVENTS Dividends of Series B Preferred Shares On January 27, 2016, the Company issued 4,077 shares of common stock and paid $15,288 in cash as dividend payment on Series B Preferred Shares relating to the month of January 2016 (See Footnote 4). On February 25, 2016, the Company issued 3,813 shares of common stock and paid $14,301 in cash as dividend payment on Series B Preferred Shares relating to the month of February 2016 (See Footnote 4). On March 24, 2016, the Company issued 3,261 shares of common stock and paid $15,288 in cash as dividend payment on Series B Preferred Shares relating to the month of March 2016 (See Footnote 4). for period from inception tothe year ended December 31, 2014. Advance to Loan Amount Note During the month of January 2016, the Company made cash payments totaling $50,000 to Comerica Bank (See Footnote 6). During the month of February 2016, the Company made cash payments totaling $40,000 to Comerica Bank (See Footnote 6). During the month of March 2016, the Company had made cash payments totaling $21,057 to Comerica Bank (See Footnote 6). The Advance to Loan Amount Note was paid in full as of March 11, 2016. Commons Shares Issued as Interest on Personal Guaranty On January 27, 2016, the Company issued 91,312 shares of common stock to the Guarantors of the Advance to Loan Amount as interest due relating to the month of January 2016 (See Footnotes 5 and 6). On February 25, 2016, the Company issued 97,428 shares of common stock to the Guarantors of the Advance to Loan Amount as interest due relating to the month of February 2016 (See Footnotes 5 and 6). On March 24, 2016, the Company issued 109,264 shares of common stock to the Guarantors of the Advance to Loan Amount as interest due relating to the month of March 2016 (See Footnotes 5 and 6). Letters of Credit During the month of February 2016, the Company amended four irrevocable stand-by letters of credit with the financial institutions for the benefit of two different Transmission and Distribution Providers ("TDSPs") that provide transmission services to the Company (See Footnote 5). During the month of February 2016, a certain Transmission and Distribution Providers Trustee release a Letter of Credit back to Comerica Bank (See Footnote 5). During the month of February 2016, the Company issued DTE Energy Trading, Inc. an irrevocable stand-by letter of credit in the amount of $250,000 with an expiration date of February 11, 2017, secured by the Advance to Loan Note (See Footnote 6). As of the date these financial statements were issued, the Company has a total of ten letters of credit secured by the Advance to Loan Note (See Footnote 6) totaling $1,343,400 and are subject to automatic extension and renewal provisions. Financing from Black Ink Energy, LLC On January 27, 2016, the Company paid $38,750 of interest relating to the month of January 2016. On February 25, 2016, the Company paid $36,250 of interest relating to the month of February 2016. On March 29, 2016, the Company paid $38,750 of interest relating to the month of March 2016 bringing the total interest paid for the calendar year 2016 to $113,750 (See Footnote 7).

Note 2 - Significant Accounti26

Note 2 - Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 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 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 in the calendar month are recorded from the unbilled account to the customer's receivable account. Unbilled accounts as of December 31, 2015 and 2014 were estimated at $8,463,954 and $4,350,713, respectively. 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. The balances past due are customers subject to a late fee that is assessed on that billing. The Company determines the allowance based upon a review of outstanding receivables, historical write-off experience and existing economic conditions. Receivables past due over 90 days are considered delinquent and reviewed individually for collectability. After all means of collection have been exhausted, delinquent receivables are written off. Management has determined that the allowance for doubtful accounts as of December 31, 2015 and 2014 is $1,571,965 and $1,416,335, respectively. Bad debt expense for the years ended December 31, 2015 and 2014 is $1,975,073 and $1,137,166, respectively.
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.
Basic and Diluted Loss Per Unit	Basic and Diluted Income/(Loss) Per Unit Basic income/(loss) per share are computed by dividing net loss applicable to the weighted-average number of shares outstanding during the period. Diluted income per share is determined using the weighted-average number of shares outstanding during the period, adjusted for the dilutive effect of share equivalents, using the treasury method, consisting of shares that might be issued upon exercise of share equivalents. In periods where losses are reported, the weighted-average number of shares outstanding excludes share equivalents, because their inclusion would be anti-dilutive.
Stock-Based Compensation	Stock-Based Compensation Under the fair value recognition provisions of the authoritative guidance, stock-based compensation cost granted to employees is measured at the grant date based on the fair value of the award and is recognized as expense over the requisite service or performance period, which is the vesting period. Stock options and warrants issued to consultants and other non-employees as compensation for services to be provided to us are accounted for based upon the fair value of the services provided or the estimated fair value of the option or warrant, whichever can be more clearly determined. We currently use the Black-Scholes option pricing model to determine the fair value of stock options. The determination of the fair value of stock-based payment awards on the date of grant using an option-pricing model is affected by our stock price as well as assumptions regarding a number of complex and subjective variables. These variables include our expected stock price volatility over the term of the awards, the expected term of the award, the risk-free interest rate and any expected dividends. Compensation cost associated with grants of restricted stock units are also measured at fair value. We evaluate the assumptions used to value restricted stock units on a quarterly basis. When factors change, including the market price of the stock, share-based compensation expense may differ significantly from what has been recorded in the past. If there are any modifications or cancellations of the underlying unvested securities, we may be required to accelerate, increase or cancel any remaining unearned share-based compensation expense.
Income Taxes	Income Taxes The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amount of tax-related assets and liabilities and income tax expense. These estimates and assumptions are based on the requirements of the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") relating to accounting for uncertainty in income taxes. Our policy is to classify interest and penalties related to unrecognized income tax benefits as a component of income tax expense. We assess whether previously unrecognized tax benefits may be recognized when the tax position is (1) more likely than not of being sustained based on its technical merits, (2) effectively settled through examination, negotiation or litigation, or (3) settled through actual expiration of the relevant tax statutes. Implementation of this requirement requires the exercise of significant judgment. Recognizing deferred tax assets will increase tax benefits and increase net income. Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the period in which those temporary differences are expected to be recovered or settled. The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income tax expense in the period that includes the enactment date. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company records interest related to unrecognized tax benefits and penalties in income tax expense.
New Customer Implementation Costs	New Customer Implementation Costs We ordinarily incur additional costs to implement our services for new customers. These costs are comprised primarily of additional labor and support. These costs are expensed as incurred, and have a negative impact on our statements of operations and cash flows during the implementation phase.
Warrants	Warrants The Company's common stock warrants are measured at fair value using the Black-Scholes valuation model which takes into account, as of the measurement date, factors including the current exercise price, the term of the instrument, the current price of the underlying stock and its expected volatility, expected dividends on the stock and the risk-free interest rate for the term of
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
Concentration of Credit Risk	Concentration of Credit Risk The Company maintains its cash in demand deposit accounts or "noninterest-bearing transaction accounts" which, at times, may exceed federally insured limits. The Company's management periodically assesses the financial stability of these banks. The Company has not experienced any losses on such accounts.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all short-term investments and debt instruments with an original maturity of three months or less to be cash equivalents. Restricted cash represents funds held in escrow for customer deposits in the amount of $632,868 and $582,743 as of December 31, 2015 and 2014, respectively. The Company holds certificate of deposit in the amount $0 and $15,044 including interest earned, at December 31, 2015 and 2014, respectively.
Property and Equipment	Property and Equipment Property and equipment are stated at cost and depreciated on a straight-line basis over the following estimated useful lives: Estimated Lives Computer software 3 years Computer hardware 3 years Furniture and fixtures 3 years Leasehold improvements 5 years Website 5 years Other equipment 7 years Expenditures for additions, major renewals and betterments are capitalized, and expenditures for maintenance and repairs are charged against income as incurred. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in operations .
Deferred Financing Costs	Deferred Financing Costs The Company's deferred financing costs were amortized over the life of the period of the contract. Amortization of deferred financing costs as of December 31, 2015 and 2014 were $0 and $785,389.
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.
Recent Pronouncements	Recent Pronouncements The Company is not aware of any new accounting pronouncements that would have a material impact on its consolidated financial statements.

Note 3 - Income Taxes_ Schedule

Note 3 - Income Taxes: Schedule of Components of Income Tax Expense (benefit) From Continuing Operations (Tables)	12 Months Ended
	Dec. 31, 2015
Tables/Schedules
Schedule of Components of Income Tax Expense (benefit) From Continuing Operations	The components of income tax expense (benefit) from continuing operations for the years ended December 31, 2015 and 2014 are as follows: Current Deferred Total 2015 U.S. Federal 30,500 $ - $ 30,500 States and Local 101,000 - 101,000 Total $ 131,500 $ - $ 131,500 2014 U.S. Federal $ - $ - $ - States and Local - - - Total $ - $ - $ -

Note 3 - Income Taxes_ Schedu28

Note 3 - Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	Dec. 31, 2015
Tables/Schedules
Schedule of Effective Income Tax Rate Reconciliation	Actual income tax expense for the years ended December 31, 2015 and 2014 is reconciled from the amount computed by applying the U.S. federal income tax rate of 34% to income before income taxes as follows: 2015 2014 Expected tax expense 581,000 (1,306,000) Reconciling items: Permanent Differences/Discrete Items 11,500 9,000 Change in Valuation Allowance (461,000) 1,297,000 Others - - Total tax expense $ 131,500 $ -

Note 3 - Income Taxes_ Schedu29

Note 3 - Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2015
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities	The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2015 and 2014 are presented below: 2015 2014 Deferred tax assets: Net operating loss carryforward - Federal $ 1,554,000 $ 2,131,000 Federal Minimum Tax 30,500 - Reserve for accounts receivable 534,500 482,000 Organizational costs 11,000 12,000 Accrued expenses 41,500 - Total gross deferred tax assets 2,171,500 2,625,000 Valuation allowance (2,103,000) (2,563,000) Net deferred tax assets 68,500 62,000 Deferred tax liabilities: Plant and equipment (68,500) (62,000) Net deferred tax liabilities (68,500) (62,000) Net deferred tax assets $ - $ -

Note 11 - Warrants_ Schedule of

Note 11 - Warrants: Schedule of Warrant activity (Tables)	12 Months Ended
	Dec. 31, 2015
Tables/Schedules
Schedule of Warrant activity	Warrant activity for the years ended December 31, 2015 and 2014, was as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Grant Date Fair Value Outstanding at December 31, 2013 531,000 $1.50 4.21 $27,929 Warrants granted 295,000 1.03 4.22 47,477 Warrants exercised - - - - Warrants cancelled/forfeited/expired - - - - Outstanding at December 31, 2014 826,000 $1.33 3.56 $75,406 Warrants granted 1,065,000 1.52 4.19 38,420 Warrants exercised - - - - Warrants cancelled/forfeited/expired - - - - Outstanding at December 31, 2015 1,891,000 $1.44 3.47 $113,826 Vested at December 31, 2015 1,625,763 $1.51 3.52 $68,826 Exercisable at December 31, 2015 1,625,763 $1.51 3.52 $68,826

Note 13 - 2012 Stock Option a31

Note 13 - 2012 Stock Option and Stock Award Plan: Schedule of Share-based Compensation, Stock Options, Activity (Tables)	12 Months Ended
	Dec. 31, 2015
2012 Stock Option and Stock Award Plan
Schedule of Share-based Compensation, Stock Options, Activity	As of December 31, 2015, the Company had outstanding granted stock options from the 2012 Stock Option and Stock Award Plan, net of forfeitures to purchase 631,000 shares summarized as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Grant Date Fair Value Outstanding at December 31, 2013 360,000 $1.15 8.24 $40,455 Options granted 124,250 1.40 9.52 8,313 Options exercised - - - - Options cancelled/forfeited/expired (5,000) 1.50 (205) Outstanding at December 31, 2014 479,250 $1.22 8.57 $48,563 Options granted 153,750 1.30 9.07 14,026 Options exercised - - - - Options cancelled/forfeited/expired (2,000) 1.50 (82) Outstanding at December 31, 2015 631,000 $1.25 7.93 $62,507 Vested at December 31, 2015 627,500 $1.23 7.93 $62,363 Exercisable at December 31, 2015 627,500 $1.23 7.93 $62,363

Note 14 - 2015 Stock Option a32

Note 14 - 2015 Stock Option and Stock Award Plan: Schedule of Share-based Compensation, Stock Options, Activity (Tables)	12 Months Ended
	Dec. 31, 2015
2015 Stock Option and Stock Award Plan
Schedule of Share-based Compensation, Stock Options, Activity	As of December 31, 2015, the Company had outstanding granted stock options from the 2015 Stock Option and Stock Award Plan, net of forfeitures to purchase 643,500 shares summarized as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Grant Date Fair Value Outstanding at December 31, 2014 - $- - - Options granted 643,500 1.27 9.57 78,574 Options exercised - - - - Options cancelled/forfeited/expired - - - - Outstanding at December 31, 2015 643,500 $1.27 9.57 78,574 Vested at December 31, 2015 475,000 $1.19 9.58 71,393 Exercisable at December 31, 2015 475,000 $1.19 9. 5 71,393

Note 15 - Property and Equipm33

Note 15 - Property and Equipment: Schedule of Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2015
Tables/Schedules
Schedule of Property and Equipment	As of December 31, 2015, property and equipment consisted of the following: December 31, 2015 ($) December 31, 2014 ($) Computer software 107,399 105,326 Computer hardware 136,982 113,494 Furniture and fixtures 49,723 49,723 Leasehold improvements 86,714 86,714 Website 723,371 554,091 Other equipment - - Total property and equipment 1,104,189 909,348 Less: Accumulated depreciation (731,677) (436,302) Property and equipment, net 372,512 473,046

Note 16 - Operating Lease Com34

Note 16 - Operating Lease Commitments: Schedule of Rent Expense (Tables)	12 Months Ended
	Dec. 31, 2015
Tables/Schedules
Schedule of Rent Expense	Rent Period Monthly Base Rent 09/01/2014 – 08/31/2015 $11,182 09/01/2015 – 08/31/2016 $11,451 09/01/2016 – 10/31/2016 $0 11/01/2016 – 10/31/2017 $12,665 11/01/2017 – 10/31/2018 $12,934 11/01/2018 – 10/31/2019 $13,203

Note 16 - Operating Lease Com35

Note 16 - Operating Lease Commitments: Schedule of Future Minimum Rental Payments for Operating Leases (Tables)	12 Months Ended
	Dec. 31, 2015
Tables/Schedules
Schedule of Future Minimum Rental Payments for Operating Leases	Future minimum commitments including extension options under all non-cancellable operating lease obligations are as follows: Contractual Obligations 2016 2017 2018 2019 2020 Total Operating Leases $116,945 $152,513 $155,747 $132,035 $0 $557,240

Note 1 - Organization (Details)

Note 1 - Organization (Details)	12 Months Ended
	Dec. 31, 2015	Mar. 27, 2012
Ownership Percentage Upon Reverse Merger Acquisition		92.30%
Summer Ohio
Entity Incorporation, Date of Incorporation	Dec. 16, 2013
Summer LLC
Entity Incorporation, Date of Incorporation	Apr. 6, 2011
Marketing LLC
Entity Incorporation, Date of Incorporation	Nov. 6, 2012

Note 2 - Significant Accounti37

Note 2 - Significant Accounting Policies: Unbilled Revenue and Accounts Receivable (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Details
Unbilled accounts	$ 8,463,954	$ 4,350,713
Allowance for Doubtful Accounts	1,571,965	1,416,335
Bad debt expense	$ 1,975,073	$ 1,137,166

Note 2 - Significant Accounti38

Note 2 - Significant Accounting Policies: Cash and Cash Equivalents (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Details
Restricted cash	$ 632,868	$ 582,743
Certificates of Deposit - Restricted	$ 0	$ 15,044

Note 2 - Significant Accounti39

Note 2 - Significant Accounting Policies: Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2015
Software and Software Development Costs
Property, Plant and Equipment, Useful Life	3 years
Computer Equipment
Property, Plant and Equipment, Useful Life	3 years
Furniture and Fixtures
Property, Plant and Equipment, Useful Life	3 years
Leasehold Improvements
Property, Plant and Equipment, Useful Life	5 years
Website
Property, Plant and Equipment, Useful Life	5 years
Other Machinery and Equipment
Property, Plant and Equipment, Useful Life	7 years

Note 2 - Significant Accounti40

Note 2 - Significant Accounting Policies: Deferred Financing Costs (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Details
Amortization of deferred financing costs	$ 0	$ 785,389

Note 3 - Income Taxes_ Schedu41

Note 3 - Income Taxes: Schedule of Components of Income Tax Expense (benefit) From Continuing Operations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Details
Current U.S. Federal	$ 30,500	$ 0
Deferred Federal	0	0
Total Federal	30,500	0
Current States and Local	101,000	0
Deferred States and Local	0	0
Total States and Local	101,000	0
Current Total	131,500	0
Deferred Total	0	$ 0
Total	$ 131,500

Note 3 - Income Taxes_ Schedu42

Note 3 - Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Details
Effective Income Tax Rate Reconciliation, Percent	34.00%	34.00%
Expected tax expense	$ 581,000	$ (1,306,000)
Reconciling items
Permanent Differences/Discrete Items	11,500	9,000
Change in Valuation Allowance	(461,000)	1,297,000
Others	0	$ 0
Total	$ 131,500

Note 3 - Income Taxes_ Schedu43

Note 3 - Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets:
Net operating loss carryforward - Federal	$ 1,554,000	$ 2,131,000
Federal Minimum Tax	30,500	0
Reserve for accounts receivable	534,500	482,000
Organizational costs	11,000	12,000
Accrued expenses	41,500	0
Total gross deferred tax assets	2,171,500	2,625,000
Valuation allowance	(2,103,000)	(2,563,000)
Net deferred tax assets	68,500	62,000
Deferred tax liabilities:
Plant and equipment	(68,500)	(62,000)
Net deferred tax liabiliites	(68,500)	(62,000)
Net deferred tax assets	$ 0	$ 0

Note 3 - Income Taxes (Details)

Note 3 - Income Taxes (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Details
Net Operating Loss Carryforwards	$ 4,570,000
Operating Loss Carryforwards, Expiration Date	Dec. 31, 2034

Note 4 - Private Placement of45

Note 4 - Private Placement of Series B Preferred Shares (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Feb. 19, 2014
Issuance of Common Stock associated with a Private Placement Offering, Value	$ 130,000	$ 40,000
Common Stock, par or stated value	$ 0.001	$ 0.001
Common Stock
Issuance of Common Stock associated with a Private Placement Offering, Shares	130,000	40,000
Issuance of Common Stock associated with a Private Placement Offering, Value	$ 130	$ 40
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.
Issuance of Common Stock associated with a Private Placement Offering, Shares		1,900,000
Issuance of Common Stock associated with a Private Placement Offering, Value		$ 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	$ 228,004
Dividends, Preferred Stock, Cash	190,981
Series B Preferred Stock | Common Stock
Dividends, Preferred Stock, Stock	$ 37,023

Note 5 - Letter of Credit (Deta

Note 5 - Letter of Credit (Details) - Letter of Credit	12 Months Ended
	Dec. 31, 2015USD ($)
Line of Credit Facility, Maximum Borrowing Capacity	$ 1,009,000
Line of Credit Facility, Collateral	The ten letters of credit are secured by the Advance to Loan Note in the amount of $1,009,000 (See Footnote 6).
Letters of Credit Outstanding, Amount	$ 0

Note 6 - Advance To Loan Amou47

Note 6 - Advance To Loan Amount Note (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Feb. 22, 2015	Apr. 18, 2014
Issuance of Common Stock as interest payment for personal guaranty, Value	$ 1,006,173	$ 759,330
Advance to Loan Amount	$ 111,057	$ 1,010,000
Common Stock
Shares to be issued to Guarantors per month	120,000
Shares to be issued to each Guarantor per month	30,000
Issuance of Common Stock as interest payment for personal guaranty, Shares	1,006,171	759,330
Issuance of Common Stock as interest payment for personal guaranty, Value	$ 1,006	$ 759
Advance to Loan Amount Note
Debt Instrument, Face Amount			$ 1,700,000	$ 1,500,000
Debt Instrument, Maturity Date	Nov. 4, 2016	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.
Advance to Loan Amount Note | Common Stock
Issuance of Common Stock as interest payment for personal guaranty, Shares	1,006,171
Issuance of Common Stock as interest payment for personal guaranty, Value	$ 1,006,173

Note 7 - Financing From Black48

Note 7 - Financing From Black Ink Energy LLC and Issuance of Warranty (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Mar. 02, 2015
Interest expense, net	$ 608,888	$ 215,627
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
Ther terms of Warrants	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.
Financial and Nonfinancial Liabilities, Fair Value Disclosure	$ 2,967,535
Risk Free Interest Rate	0.87%
Estimated Volatility Rate	17.00%
Dividend Yield	0.00%
Expected Life	5 years
Interest expense, net	$ 381,250
Black Ink Energy, LLC | Second Lien Term Loan Agreement | Warrant
Shareholders' Equity, Fair Value Disclosure	$ 32,465
Fair Value Measurements, Valuation Method	Black-Scholes option-pricing model

Note 8 - Private Placement Of49

Note 8 - Private Placement Offering And Issuance of Warrants (Details) - Private Placement - Investor - USD ($)	3 Months Ended
	Jun. 30, 2015	Mar. 31, 2015
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
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
Common Stock
Shareholders' Equity, Fair Value Disclosure	$ 29,385	$ 92,417

Note 9 - Promissory Note, Not50

Note 9 - Promissory Note, Note Conversion Agreement and Issuance of Warrant (Details)	12 Months Ended
	Dec. 31, 2015USD ($)$ / sharesshares
Unsecured Promissory Note
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	$ 9,083
Unsecured Promissory Note | Warrant
Shareholders' Equity, Fair Value Disclosure	$ 7,583
Unsecured Promissory Note 2
Warrant, Outstanding | shares	50,000
Exercise Price | $ / shares	$ 2
Shareholders' Equity, Fair Value Disclosure	$ 2,925
Risk Free Interest Rate	0.87%
Estimated Volatility Rate	17.00%
Dividend Yield	0.00%
Expected Life	5 years
Unsecured Promissory Note 2 | Common Stock
Debt Conversion, Converted Instrument, Shares Issued | shares	100,000

Note 10 - Master Marketing Ag51

Note 10 - Master Marketing Agreement and Issuance of Related Warrants (Details) - Master Marketing Agreement - Warrant	12 Months Ended
	Dec. 31, 2015USD ($)$ / sharesshares
Shares Issued	275,000
Exercise Price | $ / shares	$ 1
Maximum Contractual Term	10 years
Vesting terms of shares issued	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, Method Used	Black-Scholes option-pricing model
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 11 - Warrants_ Schedule 52

Note 11 - Warrants: Schedule of Warrant activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Details
Warrants, Outstanding, Beginning Balance	826,000	531,000
Warrants, Outstanding, Beginning Balance, Weighted Average Exercise Price	$ 1.33	$ 1.50
Warrants, Outstanding, Weighted Average Remaining Contractual Life	3 years 5 months 19 days	3 years 6 months 22 days	4 years 2 months 16 days
Warrants, Outstanding, Grant Date Fair Value	$ 113,826	$ 75,406	$ 27,929
Warrants, Granted	1,065,000	295,000
Warrants, Granted, Weighted Average Exercise Price	$ 1.52	$ 1.03
Warrants, Granted, Weighted Average Remaining Contractual Term	4 years 2 months 8 days	4 years 2 months 19 days
Warrants, Granted, Grant Date Fair Value	$ 38,420	$ 47,477
Warrants, Exercised	0	0
Warrants, Exercised, Weighted Average Exercise Price	$ 0	$ 0
Warrants, Exercised, Weighted Average Remaining Contractual Term	0 years	0 years
Warrants, Exercised, Grant Date Fair Value	$ 0	$ 0
Warrants, Cancelled/Forfeited/Expired	0	0
Warrants, Cancelled/Forfeited/Expired, Weighted Average Exercise Price	$ 0	$ 0
Warrants, Cancelled/Forfeited/Expired, Grant Date Fair Value	$ 0	$ 0
Warrants, Outstanding, Ending Balance	1,891,000	826,000	531,000
Warrants, Outstanding, Ending Balance, Weighted Average Exercise Price	$ 1.44	$ 1.33	$ 1.50
Warrants, Vested	1,625,763
Warrants, Vested, Weighted Average Exercise Price	$ 1.51
Warrants, Vested, Weighted Average Remaining Contractual Life	3 years 6 months 7 days
Warrants, Vested, Grant Date Fair Value	$ 68,826
Warrants, Exercisable	1,625,763
Warrants, Exercisable, Weighted Average Exercise Price	$ 1.51
Warrants, Exercisable, Weighted Average Remaining Contractual Life	3 years 6 months 7 days
Warrants, Exercisable, Grant Date Fair Value	$ 68,826

Note 13 - 2012 Stock Option a53

Note 13 - 2012 Stock Option and Stock Award Plan (Details) - 2012 Stock Option and Stock Award Plan - USD ($)	12 Months Ended		48 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015
Options, Granted	153,750	124,250	782,000
Number of Shares Available for Grant	3,000		3,000
Employee Stock Option | January 21, 2015
Shares Issued	60,000
Options, Vested	60,000
Exercise Price	$ 1
Maximum Contractual Term	10 years
Fair Value of Shares Issued	$ 10,180
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
Deferred Compensation Arrangement with Individual, Allocated Share-based Compensation Expense	$ 10,180
Employee Stock Option | April 21, 2015
Shares Issued	31,250
Exercise Price	$ 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	$ 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 13 - 2012 Stock Option a54

Note 13 - 2012 Stock Option and Stock Award Plan: Schedule of Share-based Compensation, Stock Options, Activity (Details) - USD ($)	12 Months Ended			48 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2015
Options, Exercised, Grant Date Fair Value	$ 0
2012 Stock Option and Stock Award Plan
Options, Outstanding	479,250	360,000
Options, Outstanding, Weighted Average Exercise Price	$ 1.22	$ 1.15
Options, Outstanding, Weighted Average Remaining Contractual Life	7 years 11 months 5 days	8 years 6 months 25 days	8 years 2 months 26 days
Options, Outstanding, Grant Date Fair Value	$ 62,507	$ 48,563	$ 40,455
Options, Granted	153,750	124,250		782,000
Options, Granted, Weighted Average Exercise Price	$ 1.30	$ 1.40
Options, Granted, Weighted Average Remaining Contractual Life	9 years 25 days	9 years 6 months 7 days
Options, Granted, Grant Date Fair Value	$ 14,026	$ 8,313
Options, Exercised	0	0
Options, Exercised, Weighted Average Exercise Price	$ 0	$ 0
Options, Exercised, Weighted Average Remaining Contractual Term	0 years	0 years
Options, Exercised, Grant Date Fair Value	$ 0	$ 0
Options, Cancelled/Forfeited/Expired	(2,000)	(5,000)
Options, Cancelled/Forfeited/Expired, Weighted Average Exercise Price	$ 1.50	$ 1.50
Options, Cancelled/Forfeited/Expired, Grant Date Fair Value	$ (82)	$ (205)
Options, Outstanding	631,000	479,250	360,000	631,000
Options, Outstanding, Weighted Average Exercise Price	$ 1.25	$ 1.22	$ 1.15	$ 1.25
Options, Vested	627,500			627,500
Options, Vested, Weighted Average Exercise Price	$ 1.23			$ 1.23
Options, Vested, Weighted Average Remaining Contractual Life	7 years 11 months 5 days
Options, Vested, Grant Date Fair Value	$ 62,363			$ 62,363
Options, Exercisable	627,500			627,500
Options, Exercisable, Weighted Average Exercise Price	$ 1.23			$ 1.23
Options, Exercisable, Weighted Average Remaining Contractual Life	7 years 11 months 5 days
Options, Exercisable, Grant Date Fair Value	$ 62,363			$ 62,363

Note 14 - 2015 Stock Option a55

Note 14 - 2015 Stock Option and Stock Award Plan (Details) - 2015 Stock Option and Stock Award Plan	12 Months Ended
	Dec. 31, 2015USD ($)$ / sharesshares
Number of Shares Authorized	1,500,000
Options, Granted	643,500
Number of Shares Available for Grant	856,500
Employee Stock Option | July 3, 2015 - 1
Shares Issued	50,000
Options, Vested	25,000
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
Options, Nonvested	130,000
Employee Stock Option | July 3, 2015 - 2
Shares Issued	260,000
Options, Vested	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
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
Options, Vested	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
Options, Vested	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
Options, Nonvested	5,000
Employee Stock Option | September 15, 2015 - 2
Shares Issued	31,250
Exercise Price | $ / shares	$ 1.50
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
Employee Stock Option | November 15, 2015
Shares Issued	31,250
Exercise Price | $ / shares	$ 1.50
Maximum Contractual Term	10 years
Fair Value of Shares Issued | $	$ 8,260
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
Employee Stock Option | November 16, 2015
Shares Issued	5,000
Exercise Price | $ / shares	$ 2
Maximum Contractual Term	10 years
Fair Value of Shares Issued | $	$ 697
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
Options, Nonvested	5,000
Employee Stock Option | December 11, 2015
Shares Issued	20,000
Options, Vested	20,000
Exercise Price | $ / shares	$ 1.50
Maximum Contractual Term	10 years
Fair Value of Shares Issued | $	$ 4,394
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 | December 14, 2015
Shares Issued	3,500
Exercise Price | $ / shares	$ 2
Maximum Contractual Term	10 years
Fair Value of Shares Issued | $	$ 925
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
Options, Nonvested	3,500

Note 14 - 2015 Stock Option a56

Note 14 - 2015 Stock Option and Stock Award Plan: Schedule of Share-based Compensation, Stock Options, Activity (Details)	12 Months Ended
	Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)$ / sharesshares
Options, Exercised, Grant Date Fair Value | $	$ 0
2015 Stock Option and Stock Award Plan
Options, Outstanding | shares	0
Options, Outstanding, Weighted Average Exercise Price | $ / shares	$ 0
Options, Outstanding, Weighted Average Remaining Contractual Life	9 years 6 months 25 days	0 years
Options, Outstanding, Grant Date Fair Value | $	$ 78,574	$ 0
Options, Granted | shares	643,500
Options, Granted, Weighted Average Exercise Price | $ / shares	$ 1.27
Options, Granted, Weighted Average Remaining Contractual Life	9 years 6 months 25 days
Options, Granted, Grant Date Fair Value | $	$ 78,574
Options, Exercised | shares	0
Options, Exercised, Weighted Average Exercise Price | $ / shares	$ 0
Options, Exercised, Weighted Average Remaining Contractual Term	0 years
Options, Cancelled/Forfeited/Expired | shares	0
Options, Cancelled/Forfeited/Expired, Weighted Average Exercise Price | $ / shares	$ 0
Options, Cancelled/Forfeited/Expired, Grant Date Fair Value | $	$ 0
Options, Outstanding | shares	643,500	0
Options, Outstanding, Weighted Average Exercise Price | $ / shares	$ 1.27	$ 0
Options, Vested | shares	475,000
Options, Vested, Weighted Average Exercise Price | $ / shares	$ 1.19
Options, Vested, Weighted Average Remaining Contractual Life	9 years 6 months 29 days
Options, Vested, Grant Date Fair Value | $	$ 71,393
Options, Exercisable | shares	475,000
Options, Exercisable, Weighted Average Exercise Price | $ / shares	$ 1.19
Options, Exercisable, Weighted Average Remaining Contractual Life	5 years
Options, Exercisable, Grant Date Fair Value | $	$ 71,393

Note 15 - Property and Equipm57

Note 15 - Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Details
Depreciation Expense	$ 295,375	$ 243,847

Note 15 - Property and Equipm58

Note 15 - Property and Equipment: Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment, Gross	$ 1,104,189	$ 909,348
Less: Accumulated depreciation	(731,677)	(436,302)
Property and Equipment, net	372,512	473,046
Software and Software Development Costs
Property, Plant and Equipment, Gross	107,399	105,326
Computer Equipment
Property, Plant and Equipment, Gross	136,982	113,494
Furniture and Fixtures
Property, Plant and Equipment, Gross	49,723	49,723
Leasehold Improvements
Property, Plant and Equipment, Gross	86,714	86,714
Website
Property, Plant and Equipment, Gross	723,371	554,091
Other Machinery and Equipment
Property, Plant and Equipment, Gross	$ 0	$ 0

Note 16 - Operating Lease Com59

Note 16 - Operating Lease Commitments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Lease Expiration	Aug. 31, 2016
Lease Expense	$ 135,268	$ 129,925
Sixth Amendment To Office Space Lease
Lease Expiration	Oct. 31, 2019

Note 16 - Operating Lease Com60

Note 16 - Operating Lease Commitments: Schedule of Rent Expense (Details) - USD ($)	12 Months Ended
	Aug. 31, 2015	Dec. 31, 2015
Details
Monthly Base Rent: 09/01/2014 - 08/31/2015	$ 11,182
Monthly Base Rent: 09/01/2015 - 08/31/2016		$ 11,451
Monthly Base Rent: 09/01/2016 - 10/31/2016		0
Monthly Base Rent: 11/01/2016 - 10/31/2017		12,665
Monthly Base Rent: 11/01/2017 - 10/31/2018		12,934
Monthly Base Rent: 11/01/2018 - 10/31/2019		$ 13,203

Note 16 - Operating Lease Com61

Note 16 - Operating Lease Commitments: Schedule of Future Minimum Rental Payments for Operating Leases (Details)	Dec. 31, 2015USD ($)
Details
2,016	$ 116,945
2,017	152,513
2,018	155,747
2,019	132,035
2,020	0
Total	$ 557,240

Note 17 - Contingencies (Detail

Note 17 - Contingencies (Details) - Settlement Agreement With Former Employee	12 Months Ended
	Dec. 31, 2015USD ($)
Other Commitment	$ 156,000
Other Commitments, Description	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

Note 18 - Employment Agreemen63

Note 18 - 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 19 - Subsequent Events (De

Note 19 - Subsequent Events (Details) - USD ($)	Mar. 30, 2016	Feb. 26, 2016	Feb. 11, 2016	Jan. 28, 2016	Mar. 31, 2016	Feb. 28, 2016	Jan. 31, 2016	Mar. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Issuance of Common Stock as interest payment for personal guaranty, Value									$ 1,006,173	$ 759,330
Interest paid, net									609,375	215,596
Common Stock
Issuance of Common Stock as interest payment for personal guaranty, Value									1,006	$ 759
Common Stock | Advance to Loan Amount Note
Issuance of Common Stock as interest payment for personal guaranty, Value									$ 1,006,173
Subsequent Event | Second Lien Term Loan Agreement | Black Ink Energy, LLC
Interest paid, net	$ 38,750	$ 36,250		$ 38,750				$ 113,750
Subsequent Event | Advance to Loan Amount Note
Repayments of Short-term Debt					$ 21,057	$ 40,000	$ 50,000
Line of Credit Facility, Maximum Borrowing Capacity			$ 1,343,400
Subsequent Event | Advance to Loan Amount Note | Financial Standby Letter of Credit
Line of Credit Facility, Maximum Borrowing Capacity			$ 250,000
Line of Credit Facility, Expiration Date			Feb. 11, 2017
Subsequent Event | Series B Preferred Stock
Conversion of Stock, Shares Issued		3,813		4,077
Dividends, Preferred Stock, Cash		$ 14,301		$ 15,288
Subsequent Event | Common Stock | Advance to Loan Amount Note
Issuance of Common Stock as interest payment for personal guaranty, Value		$ 97,428		$ 91,312