Summer Energy (SUME) 10-K 11 Apr 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Apr. 10, 2019	Jun. 30, 2018
Document and Entity Information:
Entity Registrant Name	SUMMER ENERGY HOLDINGS INC
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Entity Central Index Key	0001396633
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Ex Transition Period	false
Entity Shell Company	false
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Entity Public Float			$ 31,527,428
Entity Common Stock, Shares Outstanding		30,615,833
Trading Symbol	sume
Contained File Information, File Number	001-35496
Entity Incorporation, State Country Name	Nevada
Entity Address, Address Line One	5847 San Felipe Street
Entity Address, Address Line Two	Suite 3700, Houston, Texas
Entity Address, Postal Zip Code	77057
City Area Code	713
Local Phone Number	375-2790

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash	$ 451,995	$ 313,757
Restricted cash	3,402,890	1,678,279
Accounts receivable, net	34,270,548	27,130,836
Prepaid and other current assets	4,014,194	915,362
Total current assets	42,139,627	30,038,234
Property and equipment, net	82,209	156,366
Deferred financing cost, net	9,375	44,972
Intangible asset, net	2,165,724	3,347,028
Total assets	44,396,935	33,586,600
Current liabilities:
Accounts payable	3,208,088	605,118
Accrued wholesale power purchased	12,202,099	8,944,275
Accrued transportation and distribution charges	4,151,678	5,942,457
Accrued expenses	4,636,911	3,260,174
Short-term related party debt	0	767,677
Short-term debt, net of debt discount	0	2,540,000
Total current liabilities	24,198,776	22,059,701
Long-term liabilities:
Long-term debt	11,956,006	0
Total liabilities	36,154,782	22,059,701
Stockholders' Equity
Common stock - $.001 par value, 100,000,000 shares authorized, 27,480,833 and 25,055,833 shares issued and outstanding at December 31, 2018 and December 31, 2017, respectively	27,480	25,055
Subscription receivable	(52,000)	(52,000)
Additional paid in capital	23,357,951	18,891,252
Accumulated deficit	(15,091,278)	(7,337,408)
Total stockholders' equity	8,242,153	11,526,899
Total liabilities and stockholders' equity	$ 44,396,935	$ 33,586,600

CONSOLIDATED BALANCE SHEETS (PA

CONSOLIDATED BALANCE SHEETS (PARENTHETICAL) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Common Stock, par or stated value	$ 0.001	$ 0.001
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	27,480,833	25,055,833
Common Stock, shares outstanding	27,480,833	25,055,833

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Revenue	$ 151,903,328	$ 117,683,175
Power purchases and balancing/ancillary	81,273,173	52,909,457
Transportation and distribution providers charge	57,054,879	46,989,322
Total cost of goods sold	138,328,052	99,898,779
Gross Profit	13,575,276	17,784,396
Operating expenses	19,913,508	15,194,672
Operating (loss) income	(6,338,232)	2,589,724
Other Expense
Financing costs	(48,097)	(89,944)
Interest expense, net	(1,272,009)	(684,332)
Other expense	0	(375,000)
Total other expense	(1,320,106)	(1,149,276)
Net (loss) income before income taxes	(7,658,338)	1,440,448
Income tax expense	95,532	173,840
Net (loss) income applicable to common shareholders	$ (7,753,870)	$ 1,266,608
Net (loss) income per common share:
Basic	$ (0.29)	$ 0.05
Dilutive	$ (0.29)	$ 0.05
Weighted average number of shares:
Basic	26,727,477	23,038,005
Dilutive	26,727,477	23,817,635

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Common Stock	Subscription Receivable	Additional Paid-In Capital	Accumulated Deficit	Total
Stockholders' Equity, beginning of period, Value at Dec. 31, 2016	$ 22,463	$ (52,000)	$ 14,615,555	$ (8,604,016)	$ 5,982,002
Stockholders' Equity, beginning of period, Shares at Dec. 31, 2016	22,463,424
Vesting of Stock Options and restricted shares associated with the 2012 Stock Option and Award Plan			3,115		3,115
Vesting of Stock Options and restricted shares associated with the 2015 Stock Option and Award Plan			558,306		558,306
Issuance of Common Stock associated with a Private Placement Offering, Value	$ 409		449,591		450,000
Issuance of Common Stock associated with a Private Placement Offering, Shares	409,091
Cashless exercise of warrants, Value	$ 5		(5)		0
Cashless exercise of warrants, Shares	5,406
Issuance of common stock for the acquisition of Rep Energy, LLC, Value	$ 2,178		3,264,690		3,266,868
Issuance of common stock for the acquisition of Rep Energy, LLC, Shares	2,177,912
Net Income (Loss)				1,266,608	1,266,608
Stockholders' Equity, end of period, Value at Dec. 31, 2017	$ 25,055	(52,000)	18,891,252	(7,337,408)	11,526,899
Stockholders' Equity, end of period, Shares at Dec. 31, 2017	25,055,833
Vesting of Stock Options and restricted shares associated with the 2015 Stock Option and Award Plan			206,748		206,748
Vesting of stock options and restricted shares associated with the 2018 Stock Option and Award Plan			624,876		624,876
Issuance of Common Stock associated with a Private Placement Offering, Value	$ 2,425		3,635,075		$ 3,637,500
Issuance of Common Stock associated with a Private Placement Offering, Shares	2,425,000				2,425,000
Net Income (Loss)				(7,753,870)	$ (7,753,870)
Stockholders' Equity, end of period, Value at Dec. 31, 2018	$ 27,480	$ (52,000)	$ 23,357,951	$ (15,091,278)	$ 8,242,153
Stockholders' Equity, end of period, Shares at Dec. 31, 2018	27,480,833

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Cash Flows from Operating Activities
Net (loss) income	$ (7,753,870)	$ 1,266,608
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Amortization of deferred financing costs	48,097	89,944
Stock compensation expense	831,624	561,421
Depreciation of property and equipment	106,718	158,324
Amortization of intangible asset	1,181,304	196,884
Bad debt expense	1,121,396	750,011
Changes in operating assets and liabilities:
Accounts receivable	(8,261,108)	(11,210,496)
Prepaid and other current assets	(3,098,832)	(498,537)
Accounts payable	2,602,970	181,219
Accrued wholesale power purchased	3,257,824	3,125,031
Accrued transportation and distribution charges	(1,790,779)	0
Accrued expenses	1,376,737	3,563,417
Net cash used in operating activities	(10,377,919)	(1,816,174)
Cash Flows from Investing Activities
Purchase of property and equipment	(32,561)	(75,897)
Cash acquired in acquisition of Rep Energy, LLC	0	31,201
Net cash (used in) provided by investing activities	(32,561)	(44,696)
Cash Flows from Financing Activity
Payment on master revolver note	(40,000)	(25,000)
Advances from wholesale provider	4,136,006	0
Advances from Blue Water Capital Funding, LLC	2,420,000	0
Deferred financing costs	(12,500)	0
Repayment of related party debt	(767,677)	0
Proceeds from Comerica Bank note	2,900,000	0
Proceeds from issuance of common shares in a private placement, net costs of offering	3,637,500	450,000
Net cash provided by financing activities	12,273,329	425,000
Net Increase (Decrease) in Cash and Restricted Cash	1,862,849	(1,435,870)
Cash and Restricted Cash at Beginning of Period	1,992,036	3,427,906
Cash and Restricted Cash at End of Period	3,854,885	1,992,036
Supplemental Disclosure of Cash Flow Information:
Income taxes paid	0	0
Interest paid	1,285,321	671,800
Non-cash Transactions:
Assets acquired and liabilities assumed in acquisition of Rep Energy, LLC	$ 0	$ 3,235,667

Note 1 - Organization

Note 1 - Organization	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block [Abstract]
Note 1 - Organization	NOTE 1 - ORGANIZATION The consolidated financial statements include the accounts of Summer Energy Holdings, Inc. and its wholly-owned subsidiaries Summer Energy, LLC (“Summer LLC”), Summer Energy Midwest, LLC (“Summer Midwest”), Summer EM Marketing, LLC (“Marketing LLC”) and Summer Energy Northeast, LLC (“Summer Northeast”) (collectively referred to as the “Company,” “we,” “us,” or “our”). All significant intercompany transactions and balances have been eliminated in these consolidated financial statements. Summer LLC is a retail electric provider in the state of Texas under a license with the Public Utility Commission of Texas (“PUCT”). Summer LLC procures wholesale energy and resells to commercial and residential customers. Summer LLC was organized on April 6, 2011 under the laws of the state of Texas. Summer Midwest (formerly Summer Energy of Ohio, LLC) 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 issued a certificate as a Retail Electric Service Provider to Summer Midwest on June 16, 2015. At December 31, 2018, there was no business activity in the state of Ohio. Marketing LLC was formed in the state of Texas on November 6, 2012 to provide marketing services to Summer LLC. Marketing LLC is currently inactive and there is no business activity. Summer Northeast, a Texas limited liability company formerly named REP Energy, LLC, was acquired on November 1, 2017 and became a wholly-owned subsidiary of Summer Energy Holdings, Inc. Summer Northeast is a retail electric provider serving electric load to both residential and commercial customers in the Northeastern U.S. and holds licenses in Massachusetts, New Hampshire, Connecticut and Rhode Island.

Note 2 - Significant Accounting

Note 2 - Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block [Abstract]
Note 2 - Significant Accounting Policies	NOTE 2 SIGNIFICANT ACCOUNTING POLICIES These consolidated financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Revenue and Cost Recognition Our revenues are primarily derived from the sale of electricity to residential and small commercial customers. Revenues for sales of electricity are recognized under the accrual method of accounting. Direct energy costs are recorded when the electricity is delivered to the customer’s meter. Cost of goods sold (“COGS”) within the Texas market include electric power purchased and pass through charges from the transmission and distribution service providers (“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. COGS within the Independent System Operator (“ISO”) for the New England market is comprised of wholesale costs based upon the wholesale power tariff rate for volumes purchased during the delivery month and scheduling fees. 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 the Electric Reliability Council of Texas (“ERCOT”) and ISO New England 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 Share Basic income/(loss) per share are computed by dividing net income/(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. At December 31, 2018, the weighted-average number of dilutive shares equivalents of 1,209,388 were excluded because their inclusion would have been anti-dilutive. In 2017, the weighted-average number of share equivalents were 779,630 dilutive and 640,000 anti-dilutive shares. Stock-Based Compensation Stock-based awards granted to employees are measured at the grant date based on the fair value of the award and 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. The Company estimates forfeitures at the date of grant and revises the estimates, if necessary, in subsequent periods if actual forfeitures differ from those estimates. 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 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. Advertising Costs The Company expenses advertising costs as incurred and such costs are included in the operating expenses on the consolidated statement of operations. For the years ended December 31, 2018 and 2017, advertising costs were $241,131 and 265,857, respectively. 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. We attempt to maintain a disciplined approach to customer implementation costs since these costs influence our profitability. We do not capitalize new customer implementation costs as such costs are typically associated with contracts that are less than one year in duration. 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 the item. 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. Intangibles or Long-lived assets The Company periodically evaluates the carrying value of definite-lived intangibles when events or changes in circumstances indicate that the carrying value may not be recoverable. Factors the Company considers important which could trigger an impairment review include, but are not limited to, significant under-performance relative to historical or projected future operating results, significant changes in the manner of its use of acquired assets or its overall business strategy, and significant industry or economic trends. When the Company determines that the carrying value of a long-lived asset may not be recoverable based upon the existence of one or more of the above indicators, the Company determines the recoverability by comparing the carrying amount of the asset to net future undiscounted cash flows that the asset is expected to generate and recognizes an impairment charge equal to the amount by which the carrying amount exceeds the fair market value of the asset. If the Company’s revenues or other estimated operating results are not achieved at or above our forecasted level, and the Company is unable to recover such costs through price increases, the carrying value of certain of the Company’s assets may prove to be unrecoverable and we may incur impairment charges of definitive-live intangible assets. The Company recorded no impairment loss for definite-lived intangible assets during the years ended December 31, 2018 and 2017. The Company amortizes definite-lived intangible assets on a straight-line basis over their useful lives. The Company’s capitalized intangible asset for customer relationships in the amount of $3,543,912 is amortized over the three-year life of various customer contracts acquired in the Summer Energy Northeast, LLC acquisition on November 1, 2017. Amortization of the capitalized customer relationships for the years ended December 31, 2018 and 2017 was $1,181,304 and $196,884, respectively. The unamortized amount of capitalized customer relationships as of December 31, 2018 and 2017 was $2,165,724 and $3,347,028, respectively. Cash and Restricted Cash The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. There were no such investments at December 31, 2018 or 2017. Restricted cash represents funds held in escrow for customer deposits and securing irrevocable stand-by letters of credit for the benefit of the TDSP’s that provide transmission services to the Company in the amount of $3,402,890 and $1,678,279 as of December 31, 2018 and 2017, respectively. December 31, 2018 December 31, 2017 Cash $ 451,995 $ 313,757 Restricted cash 3,402,890 1,678,279 Total cash and restricted cash $ 3,854,885 $ 1,992,036 Accounts Receivable and Unbilled Revenue Account receivables are comprised of trade receivables and unbilled receivables (accrued revenue). Customers are billed monthly in cycles having billing dates that do not generally coincide with the end of a calendar month. This results in customers having received electricity that they have not been billed for as of month-end. Therefore, 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. 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 5 years Leasehold improvements 5 years Website 3 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 in the amount of $179,887 was amortized over the two-year life of the financing from Blue Water Capital Funding LLC ended on June 27, 2018. The Company entered into an Amendment to Loan Documents Agreement with Blue Water Capital Funding, LLC on June 27, 2018 and capitalized $12,500 of deferred financing costs to be amortized over the two-year life of the amended loan (See Note 6). Amortization of deferred financing costs for the years ended December 31, 2018, and 2017 were $48,097 and $89,944, respectively. The unamortized amount of deferred financing costs as of December 31, 2018 and 2017 were $9,375 and $44,972, respectively. Derivative Instruments The Company’s business operations require entering into physically settled commodity contracts that meets the definition of a derivative. The Company has elected “normal purchases and normal sales” exception which is a term 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. Fair Value of Financial Instruments The carrying amounts reported in the consolidated balance sheets for cash equivalents, accounts receivable, accounts payable and accrued expenses approximate fair value because of the immediate or short-term maturity of these financial instruments. None of these instruments are held for trading purposes. The recorded value of short-term and long-term debt approximates the fair value as the interest rate approximates market interest rates. Recent Pronouncements Accounting Pronouncements Issued But Not Yet Effective In August 2018, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2018-14, which amends FASB ASC Topic 715, "Compensation - Retirement Benefits." The amendments in this guidance modify the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. The amendments in this guidance remove disclosures that no longer are considered cost beneficial, clarify the specific requirements of disclosures and add disclosure requirements identified as relevant. This guidance is effective for annual reporting periods ending after December 15, 2020, with early adoption permitted, is required to be adopted retrospectively, and is not expected to have a material impact on the Company's consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02 (Topic 842) "Leases." Topic 842 supersedes the lease requirements in Accounting Standards Codification (“ASC”) Topic 840, "Leases." Under Topic 842, lessees are required to recognize assets and liabilities on the balance sheet for most leases and provide enhanced disclosures. Leases will continue to be classified as either finance or operating. We will adopt Topic 842 effective January 1, 2019 using a modified retrospective method and will not restate comparative periods. As permitted under the transition guidance, we will carry forward the assessment of whether our contracts contain or are leases, classification of our leases and remaining lease terms. Based on our portfolio of leases as of December 31, 2018, approximately $1.3 million of lease assets and liabilities will be recognized on our balance sheet upon adoption, primarily relating to office space. We are substantially complete with our implementation efforts. Accounting Pronouncements Issued and Recently Adopted In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The standard permits the use of either the retrospective or cumulative effect transition method. In August 2015, the FASB issued ASU No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, which deferred the effective date to periods beginning after December 15, 2017. Early adoption is permitted only as of annual reporting periods beginning after December 15, 2016. In December 2016, the FASB further issued ASU No. 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers, to increase stakeholders' awareness of the proposals and to expedite improvements to ASU 2014-09. The Company adopted this guidance for all applicable contracts as of January 1, 2018 under a modified retrospective method and the adoption did not have a cumulative effect impact at the date of initial adoption. See Note 4 for further disclosure. In November 2016, the FASB issued ASU No. 2016-18, “Statement of Cash Flows (Topic 230): Restricted Cash.” This ASU provides guidance on the presentation of restricted cash or restricted cash equivalents in the statement of cash flows. This standard is effective for interim and annual reporting periods beginning after December 15, 2017. The Company adopted this standard effective January 1, 2018. The adoption by the Company of the revised guidance resulted in a change to the amount of cash, cash equivalents and restricted cash explained when reconciling the beginning of period and the end of period total amounts shown on the Consolidated Statements of Cash Flows. In addition, a reconciliation has been provided of cash and restricted cash reported within the Consolidated Balance Sheets that sums to the total of the same such amounts in the Consolidated Statements of Cash Flow. Prior to adoption, the Company reflected changes in restricted cash within Cash Flows from Investing Activities on the Consolidated Statements of Cash Flow. In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business ("ASU 2017-01"). ASU 2017-01 clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting, including acquisitions, disposals, goodwill, and consolidation. ASU 2017-01 will be effective for annual periods beginning after December 15, 2017, including interim periods within those periods. The Company adopted this standard effective January 1, 2018, and it did not have a material impact on the Company's consolidated financial statements. In May 2017, the FASB issued ASU No. 2017-09, Compensation - Stock Compensation (Topic 718) ("ASU 2017-09"). ASU 2017-09 provides guidance on when changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. An entity should account for the effects of a modification unless all of the following are met: • The fair value of the modified award is the same as the fair value of the original award immediately before the original award is modified • The vesting conditions of the modified award are the same as the vesting conditions of the original award immediately before the original award is modified • The classification of the modified award as an equity instrument or a liability instrument is the same as the classification of the original award immediately before the original award is modified. The amendments in ASU 2017-09 are effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. The company adopted ASU 2017-09 on January 1, 2018 and it did not have a material impact on the Company's consolidated financial statements.

Note 3 - Income Taxes

Note 3 - Income Taxes	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block [Abstract]
Note 3 - Income Taxes	N OTE 3 - INCOME TAXES The components of income tax expense from continuing operations for the years ended December 31, 2018 and 2017 are as follows: Current Deferred Total 2018 U.S. Federal $ - $ - $ - States and Local 95,110 - 95,110 Total $ 95,110 $ - $ 95,110 2017 U.S. Federal $ 45,840 $ - $ 45,840 States and Local 128,000 - 128,000 Total $ 173,840 $ - $ 173,840 Actual income tax expense for the years ended December 31, 2018 and 2017 is reconciled from the amount computed by applying the U.S. federal income tax rate of 21% to income before income taxes as follows: 2018 2017 Expected tax expense $ (1,623,190) $ 574,250 Reconciling items: Permanent Differences/Discrete Items 131,100 36,090 Change in Valuation Allowance 1,587,200 (390,750) Change in Tax Rate - (45,750) Total tax expense $ 95,110 $ 173,840 The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2018 and 2017 are presented below: 2018 2017 Deferred tax assets: Net operating loss carryforward Federal $ 1,748,600 $ 746,500 Federal Minimum Tax 73,750 73,750 Reserve for uncollectible receivables 172,500 247,000 Amortization of intangible asset 236,600 39,000 Disallowed Business Interest Expense 277,150 - Donations 1,500 - Accrued expenses 398,000 220,000 Total gross deferred tax assets 2,908,100 1,326,250 Valuation allowance (2,908,300) (1,321,250) Net deferred tax assets (200) 5,000 Deferred tax liabilities: Depreciation of plant and equipment 200 (5,000) Net deferred tax liabilities 200 (5,000) Net deferred tax assets $ - $ - There was a valuation allowance of $2,908,300 and $1,321,250 as of December 31, 2018 and 2017, 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, 2018. Net operating loss carryforwards attributable to federal income taxes was $8,326,981 at December 31, 2018 of which $3,554,500 expires at different dates through 2038 and $4,778,996, of which occurred in 2018, is carried forward indefinitely. There is not a provision for material uncertain tax positions for the Company at December 31, 2018 or 2017. As of December 31, 2018, with few exceptions, the Company is no longer subject to U.S. Federal income tax examinations by tax authorities for years before 2014 and for state for years before 2013. The Tax Cuts and Jobs Act of 2017 was signed into law on December 22, 2017. The law includes significant changes to the U.S. corporate income tax system, including the reduction in the federal corporate rate from 34% to 21%. Pursuant to the guidance within SEC Staff Accounting Bulletin No. 118 ("SAB 118"), as of December 31, 2017, the Company recognized the provisional effects of the enactment of the Act for which measurement could be reasonably estimated. Since the Company has provided a full valuation allowance against its deferred tax assets, the revaluation of the deferred tax assets did not have a material impact on any period presented. The ultimate impact of the Act may differ from these estimates due to the Company's continued analysis or further regulatory guidance that may be issued as a result of the Act.

Note 4 - Revenue

Note 4 - Revenue	12 Months Ended
	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Note 4 - Revenue	NOTE 4 – REVENUE The table below represents the Company’s reportable revenues for the years ended December 31, 2018 and 2017 from customers, net of respective provisions for refund: For the year ended December 31, 2018 For the year ended December 31, 2017 Electricity Revenues from Contracts with Customers ERCOT Market $ 133,379,103 $ 109,289,306 ERCOT Pre-Paid Market 4,829,172 2,661,220 Northeast Market 10,374,679 928,360 Total Electricity Revenues from Contracts with Customers 148,582,954 112,878,886 Other Revenues: Fees Revenue 3,320,374 4,804,289 Total Revenues: $ 151,903,328 $ 117,683,175 Presented in the following table are the components of accounts receivable and accrued revenue: December 31, 2018 January 1, 2018 Accounts receivable from customers ERCOT Market $ 7,729,016 $ 6,828,105 ISO New England Market 544,454 635,160 Total accounts receivable from customers 8,273,470 7,463,265 Accrued revenue from customers ERCOT Market 25,811,607 20,146,719 ISO New England Market 1,006,895 697,810 Total accrued revenue with customers 26,818,502 20,844,529 Allowance for doubtful accounts (821,424) (1,176,958) Total accounts receivable and accrued revenue $ 34,270,548 $ 27,130,836 The Company recognizes revenue from the sale of electricity to consumers and is recognized upon the performance obligation to deliver electricity to the customer’s meter. This method of revenue recognition is commonly referred to as the flow method. The Company’s customer base consists of a mix of residential and commercial customers in the ERCOT and ISO New England markets. Also, the Company recognizes revenues from contract cancellation fees, disconnection fees and late fees. The invoice practical expedient within the accounting guidance allows for the recognition of revenue from performance obligations in the amount of consideration to which there is a right to invoice the customer and when the amount for which there is a right to invoice corresponds directly to the value transferred to the customer. The purpose of the invoice practical expedient is to depict an entity’s measure of progress toward completion of the performance obligation within a contract and can only be applied to performance obligations that are satisfied over time and when the invoice is representative of services provided to date. The Company elected to apply the invoice practical expedient to recognize revenue for performance obligations satisfied over time as the invoices from the respective revenue streams are representative of services or goods provided to date to the customer. Performance Obligations Residential and Commercial – The Company has performance obligations for the service to deliver electricity to its customers and it satisfies these performance obligations over time as electricity is provided continuously to the customer who simultaneously receives and consumes the benefits provided. The Company recognizes revenue at a fixed base amount and a price per kilowatt hour as it provides these services on a fixed term contract. Contracts generally have fixed terms of 3-month increments not to exceed a 24-month fixed term. For customers whose fixed contracts have expired, the Company recognizes revenue at the market price per kilowatt hour as the service is provided. Residential pre-paid – The Company has performance obligations for the service to deliver electricity to its customers and these performance obligations are satisfied over time as electricity is provided continuously to the customer who simultaneously receives and consumes the benefits provided. Revenues in the pre-paid market are variable at the market rate per kilowatt hour as the service is provided. Accounts Receivable and Unbilled Revenue Account receivables are comprised of trade receivables and unbilled receivables (accrued revenue). Customers are billed monthly in cycles having billing dates that do not generally coincide with the end of a calendar month. This results in customers having received electricity that they have not been billed for as of month-end. Therefore, 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. In the Texas market, electricity revenues 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. 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 past due customer balances are subject to a late fee that is assessed on that billing. Unbilled accounts in the Texas market as of December 31, 2018 and December 31, 2017 were estimated at $25,811,607 and $20,146,719, respectively. In the ISO New England market, electricity services not billed by month-end are accrued based upon estimated deliveries to customers as tracked and recorded by ISO New England multiplied by our average billing rate per kilowatt hour (“kWh”) in effect at the time. The customer billing in the ISO New England market is performed by the local utility company. Unbilled accounts in the ISO New England market as of December 31, 2018 and December 31, 2017 were estimated at $1,006,895 and $697,810, respectively. The Company, in the Texas market, determines an allowance for doubtful accounts 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. Billed receivables over 90 days and 2% of unbilled receivables are reserved by the Company. Management has determined that the allowance for doubtful accounts as of December 31, 2018 and December 31, 2017 is $821,424 and $1,176,958, respectively. Bad debt expense for the 12 months ended December 31, 2018 and 2017 was $1,121,396 and $750,011, respectively. Net write offs and recoveries for the years ended December 31, 2018 and 2017 were $1,476,930 and $572,099, respectively. Within the ISO New England market, the local utility companies in the state of Massachusetts purchase the Company’s billed receivables at a statutory published discounted rate without recourse; therefore, no allowance for doubtful accounts is recorded as of December 31, 2018 or December 31, 2017.

Note 5 - Letters of Credit

Note 5 - Letters of Credit	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block [Abstract]
Note 5 - Letters of Credit	NOTE 5 - LETTERS OF CREDIT As of December 31, 2018, Summer LLC had five secured irrevocable stand-by letters of credit totaling $565,300 with a financial institution for the benefit of the TDSPs that provide transition services to the Company. Two letters of credit totaling $73,000 expire in June 2019, one letter of credit in the amount of $54,800 expires in July 2019, and two letters of credit totaling $437,500 expire in January 2020. The five letters of credit are subject to automatic extension and renewal provisions. As of December 31, 2018, Summer Midwest secured one irrevocable stand-by letter of credit in the amount of $50,000 for the benefit of Duke Energy Ohio, Inc. The letter of credit expires in June 2019 and is subject to automatic extension and renewal provisions. As of December 31, 2018, Summer Northeast secured two irrevocable stand-by letters of credit totaling $750,000. The letters of credit were issued for the benefit of the following parties: Connecticut Department of Public Utility Control in the amount of $250,000 expiring on May 26, 2019 with auto extension provisions and the State of New Hampshire Public Utilities Committee in the amount of $500,000 expiring on May 1, 2020. On July 26, 2018, the letter of credit issued to the wholesale provider (Note 11) in the amount of $250,000 was released and deactivated. As of December 31, 2018, none of the letters of credit issued on behalf of the Company were drawn upon.

Note 6 - Financing From Blue Wa

Note 6 - Financing From Blue Water Capital Funding LLC	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block [Abstract]
Note 6 - Financing From Blue Water Capital Funding LLC	NOTE 6 - FINANCING FROM BLUE WATER CAPITAL FUNDING LLC On June 29, 2016, Summer LLC (the “Borrower”) entered into a Loan Agreement (the “Agreement”) with Blue Water Capital Funding, LLC (“Blue Water”) and guaranteed by the Company (the “Guaranty”) Pursuant to the Agreement, Blue Water agreed to provide a revolving loan (the “Loan”) to the Borrower, and the Borrower agreed to borrow and repay funds loaned by Blue Water. Further, in connection with the Agreement, the Borrower granted to Blue Water a second position security interest in and to the Borrower’s collateral, which includes receivables, equipment, inventory, personal property, other intangibles, and proceeds from any of these, to secure the Borrower’s payment of its obligation under the Loan. The amount of available credit under the Loan was $5,000,000. The Loan was revolving in nature and is evidenced by a Revolving Promissory Note (the “Note”). The maturity date of the Loan was June 30, 2018. On June 27, 2018, Summer LLC entered into an amendment to the agreement (the “Amendment”) with Blue Water with respect to the Agreement. Pursuant to the Amendment, the maturity date of the Note was extended through June 30, 2020, and the interest rate on the Note was changed from 11% per annum to a variable rate equal to the Prime Rate published by the Wall Street Journal Further, under the Agreement, Summer LLC is subject to certain restrictive covenants that, among other things, may limit our ability to obtain additional financing for working capital requirements, product development activities, debt service requirements, and general corporate or other purposes. These restrictive covenants include, without limitation, restrictions on Summer LLC’s ability to: (1) incur additional indebtedness; (2) incur liens; (3) make certain dispositions of assets; (4) merge, dissolve, consolidate or sell all or substantially all of its assets; and (5) enter into certain transactions with affiliates during the term of the Agreement. If Summer LLC breaches any of these restrictive covenants or is unable to pay the indebtedness under the Agreement when due, this could result in a default under the Agreement. In such event, the Lender may elect (after the expiration of any applicable notice or grace periods) to declare all outstanding borrowings, together with accrued and unpaid interest and other amounts payable under the Agreement, to be immediately due and payable. As of December 31, 2018, Summer LLC was in compliance with the covenants of the Agreement. At December 31, 2018 and 2017, the outstanding balance of financing from Blue Water Capital was $4,920,000 and $2,500,000, respectively. Interest accrued during the years ended December 31, 2018 and 2017 was $459,068 and $278,820, respectively.

Note 7 - Comerica Bank Loan

Note 7 - Comerica Bank Loan	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Note 7 - Comerica Bank Loan	NOTE 7 – COMERICA BANK LOAN On December 18, 2018, The Company signed a single payment note (the “Note”) with Comerica Bank (the “Bank”) in the amount of $2,900,000. The Note has a maturity date of June 11, 2020, 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 the Bank as its prime rate for its borrowers at any such time. “Applicable Rate” means 0.25% per annum. Accrued and unpaid interest on the unpaid principal balance outstanding on the Note shall be payable monthly on the first day of each month, commencing on February 1, 2019. As of December 31, 2018, the outstanding balance of financing from Comerica Bank was $2,900,000 and the accrued interest was $6,001.

Note 8 - Wholesale Power Purcha

Note 8 - Wholesale Power Purchase Agreement with EDF	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Note 8 - Wholesale Power Purchase Agreement with EDF	NOTE 8 - WHOLESALE POWER PURCHASE AGREEMENT WITH EDF On May 1, 2018, Summer Energy Holdings, Inc. (for purposes of this footnote, “SEH”), together with its subsidiaries Summer LLC and Summer Northeast (collectively the “Company”) closed a transaction with EDF Energy Services, LLC and EDF Trading North America, LLC (collectively, “EDF”). As part of the transaction, Summer LLC, Summer Northeast and EDF entered into an Energy Services Agreement (the “Energy Services Agreement”) pursuant to which Summer LLC and Summer Northeast agreed to purchase their electric power and associated services requirements from EDF, and EDF agreed to provide Summer LLC and Summer Northeast with certain credit facilities to assist Summer LLC and Summer Northeast in the purchase of their electric power and associated service requirements. The terms of the Energy Services Agreement are governed by the ISDA Master Agreement, as well as a Schedule and Power Annex thereto and the Credit Support Annex thereto. In conjunction therewith, the Company and EDF also entered into a Security Agreement (the “Security Agreement”), a Pledge Agreement (the “Pledge Agreement”) and a Guaranty (the “Guaranty”) in favor of EDF. The Energy Services Agreement has a term of three years, and automatically renews for successive one-year periods unless either party provides written notice of termination 180 days prior to the renewal date. In addition to the market-based commodity price charged by EDF for each underlying commodity transaction, the Company will pay a “Commodity Fee” for each MWh of power that the Company requests for delivery from EDF during the term of the Energy Services Agreement. In addition, the Company is responsible for other mutually agreed upon fees incurred by EDF on its behalf. The Company is also responsible for any reasonable transmission or transportation costs incurred in connection with power transactions. Monthly supply obligations will accrue interest at a rate equal to three-month London Interbank Offered Rate (“LIBOR”) plus 6% per annum. Any additional credit support will bear interest at the per annum rate equal to the lesser of (i) a rate per annum equal to three-month LIBOR rate plus 3% per annum, and (ii) the maximum rate of interest permitted by applicable law. In consideration of the services and credit support provided by EDF to Summer LLC and Summer Northeast, and pursuant to the Security Agreement, Summer LLC and Summer Northeast agreed to, among other things (i) grant a priority security interest to EDF in all of their assets, equipment and inventory; (ii) require their customers to remit monthly payments into a lockbox account over which EDF has a security interest; and (iii) deliver monthly and annual forecasted and audited statements to EDF. Pursuant to the Pledge Agreement, SEH pledged to EDF, and granted to EDF a security interest in all of the membership interests of Summer LLC and Summer Northeast owned by SEH as well as all additional membership interests of such subsidiaries from time to time acquired by SEH. Pursuant to the Guaranty, SEH agreed to guaranty the obligations of Summer LLC and Summer Northeast under the Energy Services Agreement. The foregoing is only a brief description of the material terms of the transaction with EDF 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 Services Agreement, the ISDA Master Agreement, the Security Agreement, the Pledge Agreement and the Guaranty, which are filed as Exhibits 10.1 through 10.5, respectively, to our quarterly report on Form 10-Q filed with the SEC on August 14, 2018. As of December 31, 2018, EDF has provided additional credit support in the amount of $4,136,006 for cash collateral as well as to secure letters of credit (Note 5) for the benefit of the Company. For the period ended December 31, 2018, the Company expensed $575,733 interest to EDF.

Note 9 - Long Term Debt

Note 9 - Long Term Debt	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Note 9 - Long Term Debt	NOTE 9 – LONG TERM DEBT Long-term debt of the Company is comprised as follows: December 31, Maturity Date 2018 2017 Financing from Blue Water Capital Funding, LLC (Note 6) June 30, 2020 $ 4,920,000 $ - Comerica Bank Loan (Note 7) June 11, 2020 2,900,000 - Advances from EDF for collateral (Note 8) May 1, 2021 ⁽ ⁾ 4,136,006 - $ 11,956,006 $ (1)

Note 10 - Wholesale Power Purch

Note 10 - Wholesale Power Purchase Agreement Summer LLC With DTE	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block [Abstract]
Note 10 - Wholesale Power Purchase Agreement with Dte	NOTE 10 - WHOLESALE POWER PURCHASE AGREEMENT SUMMER LLC WITH DTE In April, 2014, Summer LLC closed a transaction with DTE Energy Trading, Inc. (“DTE”). As part of the transaction, Summer LLC and DTE entered into an Energy Marketing Agreement for Electric Power (the “Energy Marketing Agreement”). Pursuant to the terms of the Energy Marketing Agreement, Summer LLC agreed to purchase its electric power and associated services requirements from DTE, and DTE agreed to provide Summer LLC with certain credit facilities to assist Summer LLC in the purchase of its electric power and associated service requirements. Summer LLC 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, Summer LLC 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 ERCOT for the benefit of Summer LLC, and (ii) provide commodity loans for the purchase of electricity (“Commodity Loans”). Each Commodity Loan and any Credit Guaranty bore interest on the outstanding principal amount thereof, from the date such Commodity Loan or Credit Guaranty was issued until it became due or revoked, respectively, at a rate per annum equal to the Prime Rate (as reported by the Wall Street Journal In consideration of the services and credit support provided by DTE to Summer LLC, and pursuant to the Security Agreement, Summer LLC was 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. The Energy Marketing Agreement between Summer LLC and DTE was terminated on April 30, 2018.

Note 11 - Wholesale Power Purch

Note 11 - Wholesale Power Purchase Agreement Summer Northeast	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Note 11 - Wholesale Power Purchase Agreement Summer Northeast	NOTE 11 - WHOLESALE POWER PURCHASE AGREEMENT SUMMER NORTHEAST Summer Northeast purchased electric power from Calpine Energy Solutions, LLC (formerly Noble Americas Energy Solutions LLC) through May 2018. Summer Northeast was invoiced for the volumes at the end of each calendar month for the volumes purchased for delivery during said month at a wholesale power tariff rate plus scheduling fees. The invoice was payable on the 20 th Beginning in June 2018, Summer Northeast purchases power under the wholesale power agreement with EDF (Note 8).

Note 12 - 2012 Stock Option and

Note 12 - 2012 Stock Option and Stock Award Plan	12 Months Ended
	Dec. 31, 2018
2012 Stock Option and Stock Award Plan
Note 12 - 2012 Stock Option and Stock Award Plan	NOTE 12 – 2012 STOCK OPTION AND STOCK AWARD PLAN During 2012, the Company approved the 2012 Stock Option and Stock Award Plan (“2012 Plan”) 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 2012 Plan, and (ii) shares of stock with respect to which stock appreciation rights may be granted, is 785,000 and consists of authorized but unissued or reacquired shares of stock or any combination thereof. Such number of shares of stock may be may be issued under the 2012 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 2012 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 2012 Plan have been issued and all restrictions on such shares under the terms on the 2012 Plan and the agreement evidencing awards granted under the 2012 Plan have lapsed. However, all awards shall be granted, if at all, within ten (10) years from the earlier of the date the 2012 Plan is adopted by the Board or the date the 2012 Plan is duly approved by the stockholders of the Company. On December 6, 2012, a Form S-8 Registration Statement was filed with the United States Securities and Exchange Commission regarding shares under the 2012 Plan. There were no stock options granted under the 2012 Plan for the years ended December 31, 2018 or 2017. During the years ended December 31, 2018 and 2017, the Company recognized total stock compensation expenses of $0 and $3,115, respectively, relating to the vesting of stock options issued from the 2012 Plan. As of December 31, 2018, 2,000 shares remain available for issuance. As of December 31, 2018, the Company had outstanding granted stock options from the 2012 Plan, net of forfeitures to purchase 632,000 shares summarized as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Grant Date Fair Value Outstanding at December 31, 2016 632,000 $ 1.24 6.86 $ 67,789 Options granted - - - - Options exercised - - - - Options cancelled/forfeited/expired - - - - Outstanding at December 31, 2017 632,000 $ 1.24 5.88 $ 67,789 Options granted - - - - Options exercised - - - - Options cancelled/forfeited/expired - - - - Outstanding at December 31, 2018 632,000 $ 1.24 4.87 $ 67,789 Vested at December 31, 2018 632,000 $ 1.24 4.87 $ 67,789 Exercisable at December 31, 2018 632,000 $ 1.24 4.87 $ 67,789

Note 13 - 2015 Stock Option and

Note 13 - 2015 Stock Option and Stock Award Plan	12 Months Ended
	Dec. 31, 2018
2015 Stock Option and Stock Award Plan
Note 13 - 2015 Stock Option and Stock Award Plan	NOTE 13 – 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 (“2015 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 2015 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 2015 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 2015 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 2015 Plan have been issued and all restrictions on such shares under the terms on the 2015 Plan and the agreements evidencing awards granted under the 2015 Plan have lapsed. However, all awards shall be granted, if at all, within ten years from the earlier of the date the 2015 Plan is adopted by the Board or the date the 2015 Plan is duly approved by the stockholders 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 2015 Plan. During the year ended December 31, 2017, the Company granted a total of 534,500 stock options from the 2015 Plan with a fair value of approximately $836,107 on the date of grant. The fair value of the options in the amount of $836,107 was determined using the Black-Scholes option-pricing model. The weighted average assumptions used to calculate the fair market value are as follows: (i) risk-free interest rate of 1.97% (ii) estimated volatility of 131.57% (iii) dividend yield of 0.00% and (iv) expected life of all options averaging 10 years. During the year ended December 31, 2018, the Company granted a total of 51,000 stock options from the 2015 Plan with a fair value of approximately $111,911 on the date of grant. The fair value of the options in the amount of $111,911 was determined using the Black-Scholes option-pricing model. The weighted average assumptions used to calculate the fair market value are as follows: (i) risk-free interest rate of 2.25% (ii) estimated volatility of 110.73% (iii) dividend yield of 0.00% and (iv) expected life of all options averaging 8 years. During the years ended December 31, 2018 and 2017, the Company recognized total stock compensation expenses of $206,748 and $558,306, respectively, for vesting options issued from the 2015 Plan. As of December 31, 2018, the unrecognized expense for vesting of options issued from the 2015 Plan is $197,199 relating to 241,000 of unvested shares expected to be recognized over a weighted average period of approximately 7.78 years, and the unrecognized expense for vesting of options from the 2015 Plan at December 31, 2017 was $292,037 relating to 266,500 of unvested shares expected to be recognized over a weighted average period of years of approximately 3.53 years. As of December 31, 2018, 19,000 shares remain available for issuance. As of December 31, 2018, the Company had outstanding granted stock options from the 2015 Stock Option and Stock Award Plan, net of forfeitures, to purchase 1,481,000 shares summarized as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Grant Date Fair Value Outstanding at December 31, 2016 899,500 $ 1.33 8.75 $ 426,945 Options granted 534,500 $ 2.37 9.36 $ 836,107 Options exercised - - - - Options cancelled/forfeited/expired (4,000) $ 2.50 - $ (5,748) Outstanding at December 31, 2017 1,430,000 $ 1.74 8.42 $ 1,257,304 Options granted 51,000 $ 2.28 8.99 $ 111,911 Options exercised - - - - Options cancelled/forfeited/expired - - - - Outstanding at December 31, 2018 1,481,000 $ 1.76 7.46 $ 1,369,215 Vested at December 31, 2018 1,240,000 $ 1.61 7.14 $ 971,716 Exercisable at December 31, 2018 1,240,000 $ 1.61 7.14 $ 971,716

Note 14 - 2018 Stock Option and

Note 14 - 2018 Stock Option and Stock Award Plan	12 Months Ended
	Dec. 31, 2018
2018 Stock Option and Stock Award Plan
Note 14 - 2018 Stock Option and Stock Award Plan	NOTE 14 - 2018 STOCK OPTION AND STOCK AWARD PLAN Effective February 12, 2018, the Board of Directors of the Company approved and adopted the Summer Energy Holdings, Inc. 2018 Stock Option and Stock Award Plan (“2018 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 Company’s named executive officers are eligible for grants or awards under the 2018 Plan. The Company’s stockholders approved the 2018 Plan on June 8, 2018. The maximum aggregate number of (i) shares of stock that may be issued under the 2018 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 2018 Plan pursuant to incentive stock options, non-statutory stock options, restricted stock grants, restricted stock units, 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 2018 Plan or any increase in the maximum aggregate number of shares of stock issuable thereunder shall be approved by the stockholders of the Company within twelve months of the date of adoption by the Board. Awards granted prior to stockholder approval of the 2018 Plan shall become exercisable no earlier than the date of stockholder approval of the 2018 Plan. The 2018 Plan continues in effect until the earlier of its termination by the Board or the date on which all shares of stock available for issuance under the 2018 Plan have been issued and all restrictions on such shares under the terms on the 2018 Plan and the agreement evidencing awards granted under the 2018 Plan have lapsed. However, all awards shall be granted, if at all, within ten years from the earlier of the date the 2018 Plan is adopted by the Board or the date the 2018 Plan is duly approved by the stockholders of the Company. On February 20, 2018, the Company granted the following options to purchase common stock under the 2018 Plan to key officers of the Company: Name Number of Options Exercise Price Date of Vest Angela Hanley 150,000 $ 2.50 February 20, 2023 Jaleea George 85,000 $ 2.50 February 20, 2023 Angela Hanley 15,000 $ 2.50 July 1, 2018 Jaleea George 15,000 $ 2.50 July 1, 2018 Neil Leibman 15,000 $ 2.50 July 1, 2018 Total 280,000 The options granted to key officers covering a total of 235,000 shares vest five years after the date of grant. The stock options have an exercise price of $2.50 per share and will expire 10 years from the date of grant. The fair value of the options of $539,132 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 2.65% (ii) estimated volatility of 119.27% (iii) dividend yield of 0.00% and (iv) expected life of the options of 8 years. The options to key officers covering a total of 45,000 shares vested on July 1, 2018. The stock options have an exercise price of $2.50 per share and will expire 10 years from the date of grant. The fair value of the options of $103,238 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 2.65% (ii) estimated volatility of 119.27% (iii) dividend yield of 0.00% and (iv) expected life of the options of 8 years. On April 19, 2018, the Company granted a total of 45,000 stock options to non-employee members of the Company’s Board of Directors under the 2018 Plan as compensation. The director stock options vested on July 1, 2018. The director options have an exercise price of $2.25 per share, will expire 10 years from the date of the grant and are estimated to have a fair value of approximately $81,659 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 2.77% (ii) estimated volatility of 141.02% (iii) dividend yield of 0.00% and (iv) expected life of the options of 8 years. On June 29, 2018, the Company granted a total of 53,750 stock options from the 2018 Stock Option and Stock Award Plan to non-employee members of the Company’s Board of Directors. The director stock options vested on July 1, 2018. The approximate fair value of the options in the amount of $126,864 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 2.73% (ii) estimated volatility of 144.57% (iii) dividend yield of 0.00% and (iv) expected life of all options averaging 8 years. On September 28, 2018, the Company granted a total of 53,750 stock options from the 2018 Stock Option and Stock Award Plan to non-employee members of the Company’s Board of Directors. The director stock options vested immediately on September 28, 2018 and have an approximate fair value of $102,644. The fair value of the options in the amount of $102,644 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 2.94% (ii) estimated volatility of 143.29% (iii) dividend yield of 0.00% and (iv) expected life of all options averaging 8 years. On December 27, 2018, the Company granted a total of 53,750 stock options from the 2018 Stock Option and Stock Award Plan to non-employee members of the Company’s Board of Directors. The director stock options vested immediately on December 27, 2018, and have an approximate fair value of $102,656. The fair value of the options in the amount of $102,656 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 2.60% (ii) estimated volatility of 143.77% (iii) dividend yield of 0.00% and (iv) expected life of all options averaging 8 years. During the year ended December 31, 2018, the Company granted a total of 15,000 stock options from the 2018 Stock Option and Stock Award Plan to key employees of the Company. The options granted to the key employees’ vest in 1 year and have an approximate fair value totaling $29,698. The fair value of the options in the amount of $29,698 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 2.81% (ii) estimated volatility of 143.28% (iii) dividend yield of 0.00% and (iv) expected life of all options averaging 8 years. During the year ended December 31, 2018, the Company granted a total of 501,250 stock options from the 2018 Stock Option and Stock Award Plan and recognized total stock compensation expenses of $624,876 relating to the vesting of stock options issued from the 2018 Plan. As of December 31, 2018, the unrecognized expense for vesting of options issued from the 2018 Plan is $461,015 relating to 250,000 of unvested shares expected to be recognized over a weighted average period of approximately 7.17 years. As of December 31, 2018, 998,750 shares remain available for issuance. As of December 31, 2018, the Company had outstanding granted stock options from the 2018 Stock Option and Stock Award Plan, net of forfeitures to purchase 501,250 shares summarized as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Grant Date Fair Value Outstanding at December 31, 2017 - $ - - $ - Options granted 501,250 $ 2.42 7.36 $ 1,085,891 Options exercised - - - - Options cancelled/forfeited/expired - - - - Outstanding at December 31, 2018 501,250 $ 2.42 7.36 $ 1,085,891 Vested at December 31, 2018 251,250 $ 2.34 7.55 $ 517,061 Exercisable at December 31, 2018 251,250 $ 2.34 7.55 $ 517,061 On September 20, 2018, a Form S-8 Registration Statement was filed with the United States Securities and Exchange Commission regarding shares under the 2018 Plan.

Note 15 - Private Placement Off

Note 15 - Private Placement Offering	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block [Abstract]
Note 15 - Private Placement Offering	NOTE 15 - PRIVATE PLACEMENT OFFERINGS During the year ended December 31, 2017, the Company accepted subscription agreements from various accredited investors and entered into Securities Purchase Agreements with such investors to purchase from the Company 409,091 shares of the Company’s common stock at a price of $1.10 per share totaling $450,000. No warrants were issued in connection with the 2017 Securities Purchase Agreements. During the year ended December, 31, 2018, the Company commenced a private placement offering (the “Offering”) to certain investors with whom the Company, its management and/or agents have a pre-existing relationship. The Offering was to accredited investors to purchase shares of the Company’s common stock at a purchase price of $1.50 per share. The Offering resulted in the issuance of 2,425,000 shares of common stock in exchange for cash proceeds in the amount of $3,637,500.

Note 16 - Warrants

Note 16 - Warrants	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block [Abstract]
Note 16 - Warrants	NOTE 16 - WARRANTS The Company issued no warrants during the calendar years ended December 31, 2018 or 2017. Warrant activity for the years ended December 31, 2018 and 2017, was as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Grant Date Fair Value Outstanding at December 31, 2016 1,891,000 $ 1.44 3.47 $ 113,826 Warrants granted - - - - Warrants exercised (21,000) $ 1.50 - $ (826) Warrants cancelled/forfeited/expired (250,000) $ 1.50 - $ (10,256) Outstanding at December 31, 2017 1,620,000 $ 1.43 1.73 $ 102,744 Warrants granted - - - - Warrants exercised - - - - Warrants cancelled/forfeited/expired (260,000) $ 1.50 $ (10,666) Outstanding at December 31, 2018 1,360,000 $ 1.42 0.93 $ 92,078 Exercisable at December 31, 2018 1,094,763 $ 1.52 1.13 $ 47,042

Note 17 - Property and Equipmen

Note 17 - Property and Equipment	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block [Abstract]
Note 17 - Property and Equipment	NOTE 17 – PROPERTY AND EQUIPMENT As of December 31, 2018, and 2017, property and equipment consisted of the following: 2018 2017 Computer software $ $127,954 $ $122,445 Computer hardware 199,830 188,605 Furniture and fixtures 56,023 49,723 Leasehold improvements 129,721 120,194 Website 775,881 775,881 Total property and equipment 1,289,409 1,256,848 Less: Accumulated depreciation (1,207,200) (1,100,482) Property and equipment, net $ 82,209 $ $156,366 Depreciation expense charged, to operations totaled $106,718 for the year ended December 31, 2018 and $158,324 for the year ended December 31, 2017.

Note 18 - Operating Lease Commi

Note 18 - Operating Lease Commitments and Contingencies	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block [Abstract]
Note 18 - Operating Lease Commitments and contingencies	NOTE 18 OPERATING LEASES, COMMITMENTS AND CONTINGENCIES Office Space Beginning December 1, 2017, the Company procured approximately 20,073 square feet of office space on the 37 th Summer LLC assumed an operating lease for office space on November 1, 2011 at 800 Bering Drive, Suite 260, Houston, Texas, under a non-cancellable lease obligation which expired on August 31, 2016. The Sixth Amendment to the office space lease extended the obligation to October 31, 2019. Summer Northeast entered into a sublease agreement with PDS Management Group, LLC (“PDS”) on October 31, 2017 at 800 Bering Drive, Suite 250, Houston, Texas, under a non-cancellable lease obligation which will expire on February 28, 2020. On September 1, 2018, PDS subleased 800 Bering Drive, Suite 250, Houston, Texas to an outside party, and Summer Northeast receives a monthly credit in the amount of $1,698 until the end of the lease obligation on February 28, 2020. The monthly base rent is $3,727 for the period of November 1, 2017 to February 2018 and $3,904 until August 31, 2018. Beginning on September 1, 2018 through the termination of the lease on February 28, 2020, the monthly rent, net of credit, is $2,255. Future minimum commitments including extension options under all non-cancellable operating lease obligations are as follows: Contractual Obligations 2019 2020 2021 2022 2023 Thereafter Total Operating Leases $350,698 $195,355 $190,694 $190,694 $190,694 $381,387 $1,499,522 Lease expense for the office space for years ended December 31, 2018 and 2017 totaled $626,980 and $152,149, respectively. Significant Customers For the years ended December 31, 2018 and 2017, the Company did not have any significant customers that individually accounted for more than 10% of our consolidated retail revenue. Significant Suppliers The Company has contractual commitments as of December 31, 2018 to purchase its wholesale electric power from EDF (Note 8) and contracts for billing services with three vendors (Energy Services Group, DYNAMO Programs International, LLC and EC Infosystems, Inc.) totaling $535,445.

Note 19 - Executive Employment

Note 19 - Executive Employment Agreements	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Note 19 - Executive Employment Agreements	NOTE 19 EXECUTIVE EMPLOYMENT AGREEMENTS Effective October 20, 2017, the employment agreements of our executive officers, Neil Leibman, Chief Executive Officer, Angela Hanley, President, and Jaleea P. George, Chief Financial Officer, were amended to adjust the performance metrics that must be met by the Company in order for the executives to receive additional equity compensation. Pursuant to the amendments, in the event the Company meets certain performance milestones, each of the executives will be granted an option to purchase 15,000 shares of the Company’s common stock at an exercise price equal to the greater of: (i) the fair market value of a share of stock on the date of grand and (ii) $2.50 per share. All other provisions of the executives’ employment agreements remained in full force and effect. The executive employment agreements for executive officers expired on December 31, 2018.

Note 20 - Texas Sales And Use T

Note 20 - Texas Sales And Use Tax Audit	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block [Abstract]
Note 20 - Texas Sales Anud Use Tax Audit	NOTE 20 - TEXAS SALES AND USE TAX AUDIT During 2018, Summer LLC finalized the audit for Texas sales and use tax with the Comptroller of Public Accounts (“Comptroller”) for the period from February 2013 through July 2016. The Company made payments totaling $419,662 towards assessment for the Texas sales and use tax liability plus penalty and interest. As of December 31, 2018, and 2017, the Company had accrued a liability of $0 and $375,000 related to the assessment.

Note 21 - Acquistion Of Summer

Note 21 - Acquistion Of Summer Energy Northeast, LLC (Formerly Rep Energy, LLC)	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Note 21 - Acquistion Of Summer Energy Northeast, LLC (Formerly Rep Energy, LLC)	NOTE 21 ACQUISTION OF SUMMER ENERGY NORTHEAST, LLC (FORMERLY REP ENERGY, LLC) On November 1, 2017, Summer Energy Holdings, Inc. entered into a Membership Interest Purchase Agreement (the “Purchase Agreement”) with REP Energy, LLC, a Texas limited liability company (“REP Energy”) and the members of REP Energy (the “Members” and the transaction contemplated by the Purchase Agreement, the “REP Transaction”) whereby the Company acquired 100% of the issued and outstanding units of membership interest (the “Interests”) of REP Energy from the Members. Several of the Members of REP Energy are officers and/or directors of the Company. The conflicts of interest of officers and/or directors of the Company were disclosed and known to the Board of Directors of the Company. The terms of the Purchase Agreement and the REP Transaction were negotiated, considered and approved by a The purchase price paid for the Interests consisted of the issuance of 2,177,912 unregistered and restricted shares of the Company’s common stock (the “Summer Energy Stock”), which was the number of shares having an aggregate value of $3,266,868, with the price per share equal to $1.50 per share of Summer Energy Stock, rounded up to the nearest whole number of shares, on the acquisition date. Such amount was determined by the Board in good faith as the fair market value of a share of Summer Energy Stock. Pursuant to the Purchase Agreement, REP Energy and the Members agreed to deliver to the Company assignments of the Interests and the corporate record books of REP Energy. The Company agreed to deliver the Summer Energy Stock. The estimated fair values of the assets acquired and liabilities assumed are based on management’s internal valuations and historical experience. The following table is the estimated fair value of the assets acquired and liabilities assumed in the transaction: Cash $31,200 Restricted cash 91,186 Accounts receivable 1,014,465 Intangible asset - customer relationships 3,543,912 Accounts payable (16,297) Accrued liabilities (564,921) Debt (832,677) Total net assets acquired $3,266,868 The amount of net sales and net loss included in the Company’s consolidated statement of operations for the period from November 1, 2017 through December 31, 2017, totaled $928,360 and $(338,281), respectively. The estimated useful life of the intangible asset acquired in the transaction is three years. At the year ended December 31, 2018 and 2017, the unamortized amount of capitalized customer relationships was $ 2,165,724 and $3,347,028, respectively. Customer relationship amortization for the years ended December 31, 2018 and 2017 was $1,184,304 and $196,884. The future amortization expense is as follows: Amount Year 2019 $ 1,181,304 Year 2020 984,420 $ $2,165,724

Note 22 - Master Revolver Note

Note 22 - Master Revolver Note	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Note 22 - Master Revolver Note	NOTE 22 – MASTER REVOLVER NOTE The Company assumed a Master Revolver Note (“Master Note”) held by Summer Northeast (formerly REP Energy, LLC) pursuant to the terms of the Purchase Agreement (Note 21). The amount of available credit under the Master Note is $800,000 issued by Comerica Bank. The Master Note is dated July 25, 2017 and had a maturity date of July 25, 2018. Each advance under the Master Note shall bear 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 1 percent 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. On February 22, 2018, the Company paid $40,000 to Comerica Bank to pay off the balance of the Master Note. As of December 31, 2018, and 2017, the Master Note, which had secured a letter of credit totaling $250,000 (Note 5) was terminated upon the deactivation of the letter of credit. As of December 31, 2018, and 2017, the outstanding advances on the Master Note were $0 and $40,000, respectively. Guaranty of the Master Note at origination on July 25, 2017 was made by two members of Summer Northeast (Neil Leibman and Tom O’Leary) who are also members of the Company’s Board (Mr. Leibman is also an executive officer). In accordance with the provisions of Purchase Agreement (Note 21), the Company paid the guarantors monthly interest at the lowest applicable federal rate published by the Internal Revenue Service, on the outstanding balance of such credit facility until the credit facilities secured by the Master Note was replaced by the Company.

Note 23 - Debt To Related Parti

Note 23 - Debt To Related Parties Assumed	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Note 23 - Debt To Related Parties Assumed	NOTE 23 – DEBT TO RELATED PARTIES ASSUMED On November 1, 2017, the Company assumed $767,677 of related party debt owed by Summer Northeast to members Tom O’Leary and Neil Leibman pursuant to the terms of the Purchase Agreement (Note 21). Messrs. O’Leary and Leibman serve on the Company’s Board (Mr. Leibman is also an executive officer). In accordance with the Amended and Restated Limited Liability Company Agreement of Summer Northeast, the amount of any loan or advance by a member shall not be treated as a contribution to the capital of the lending member but shall be considered a debt. The loan bears interest at the rate of the greater of (i) 12% per annum or (ii) the Prime Rate plus 5%, payable monthly with a maturity date of October 31, 2018. During the year ended December 31, 2018, the $767,677 was paid in full by the Company to the related parties Messrs. O’Leary and Leibman. Interest paid during the years ended December 31, 2018 and 2017 on such related party debt assumed was $35,057 and $15,609, respectively. As of December 31, 2018, and 2017, the outstanding debt to related parties was $0 and $767,677, respectively.

Note 24 - Related Party Loans

Note 24 - Related Party Loans	12 Months Ended
	Dec. 31, 2018
Note 24 - Related Party Loans
Note 24 - Related Party Loans	NOTE 24 – RELATED PARTY LOANS On January 3, 2018, the Company entered into two separate promissory notes in the amount of $125,000 each for an advance of $250,000 by Tom O’Leary and Neil Leibman for purposes of short-term financing. The promissory notes accrued interest at the rate of 5% per annum based upon 365 days a year with a maturity date of July 3, 2018. The loans from Mr. O’Leary and Mr. Leibman were paid in full on June 1, 2018. During the year ended December 31, 2018, the Company paid Mr. O’Leary and Mr. Leibman a combined amount of $5,103 in interest on the notes. On January 8, 2018, the Company entered into a promissory note in the amount of $373,000 for an advance by Mr. Leibman for purposes of short-term financing. The promissory note accrued interest at a rate of 5% per annum based upon 365 days in a year and had a maturity date of July 8, 2018. On March 6, 2018, $200,000 was paid back to Mr. Leibman and on April 16, 2018, the remaining balance of $173,000 was paid. For the year ended December 31, 2018, the Company paid interest to Mr. Leibman in the amount of $3,884. As of December 31, 2018, the balance was $0 and the loan was paid in full. On January 8, 2018, the Company entered into a promissory note with Pinnacle Power, LLC (“Pinnacle”), in the amount of $80,000 for purposes of short-term financing. Mr. O’Leary and Mr. Leibman hold membership interests in Pinnacle. The promissory note accrued interest at a rate of 5% per annum based upon 365 days a year and had a maturity date of July 8, 2019. On February 22, 2018, $40,000 was repaid to Pinnacle and on March 6, 2018, $40,000 was repaid to Pinnacle. During the year ended December 31, 2018, the Company paid Pinnacle $558 in interest. As of December 31, 2018, the balance of the Pinnacle loan was $0.

Note 25 - Other Related Party T

Note 25 - Other Related Party Transactions	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block [Abstract]
Note 25 - Other Related Party Transactions	NOTE 25 – OTHER RELATED PARTY TRANSACTIONS On October 31, 2017, Summer Northeast entered into a sublease agreement with PDS for office space located at 800 Bering Drive, Suite 250, Houston, Texas (Note 18). PDS is 100% owned by Tom O’Leary who is a member of the Company’s Board of Directors. In January 2018, Mr. Leibman provided aviation transportation and the Company paid $4,000 in fuel costs for purposes of a company off-site management meeting. On May 17, 2018, the Company disbursed $45,500 to each of Mr. O’Leary and Mr. Leibman for a total of $91,000, which was in accordance with the Membership Interest Purchase Agreement dated November 1, 2017 between the Company and Summer Northeast (formerly REP Energy, LLC). On June 28, 2018, the Company entered into individual Securities Purchase Agreements and Registration Rights Agreements with four investors for such investors to purchase from the Company a total of 125,000 shares of common stock at a purchase price of $1.50 per share for a total purchase price of $187,500. A member of the Company’s Board of Directors, Andrew Bursten, purchased 85,100 of such shares and his family members purchased 39,900 of such shares. On December 18, 2018, four members of the Company’s Board of Directors, Stuart Gaylor, Andrew Bursten, Tom O’Leary and Neil Leibman ( Mr. Leibman is also an executive officer)

Note 26 - Summer Energy 401(K)

Note 26 - Summer Energy 401(K) Plan	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block [Abstract]
Note 26 - Summer Energy 401(k) Plan	NOTE 26 - SUMMER ENERGY 401(K) PLAN In January 2017, the Company adopted a qualified 401(K) Retirement Plan (the “Plan”) whereby eligible employees may elect to save for retirement on a tax-advantaged basis. There are two types of salary deferrals: pre-tax 401(K) deferrals and Roth 401(K) deferrals. Eligible employee participants are automatically enrolled at 3% of compensation unless a participant elects an alternative deferral percentage limited to dollar amount of $18,500 in 2018 or elects not to defer under the Plan. There is no Company match to the Plan.

Note 27 - Employee Stock Purcha

Note 27 - Employee Stock Purchase Plan	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block [Abstract]
Note 27 - Employee Stock Purchase Plan	N OTE 27 - EMPLOYEE STOCK PURCHASE PLAN Effective May 2017, the Company began offering an Employee Stock Purchase Plan (the “ESPP”) whereby eligible employees may elect to purchase common stock of the Company through a registered broker/dealer. Eligible employees who so elect may authorize payroll deductions for contributions to the ESPP up to a maximum of $25,000 each calendar year. The Company will match 10% of eligible employee contributions up to an aggregate maximum of $24,000 for all ESPP participants (not each individual ESPP participant). The employer match for the year ended December 31, 2018 and 2017 was $5,208 and $3,704, respectively.

Note 28 - Subsequent Events

Note 28 - Subsequent Events	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block [Abstract]
Note 28 - Subsequent Events	NOTE 28 SUBSEQUENT EVENTS During January and February 2019, the Company issued 3,180,000 shares of common stock in exchange for cash proceeds in the amount of $4,770,000 by the Company entering into five Securities Purchase Agreements in a private placement offering of the Company’s common stock at a purchase price of $1.50 per share. On On January 7, 2019, the Company entered into a promissory note in the amount of $25,000 with Messrs. O’Leary and Mr. Leibman for purposes of short-term financing. The promissory note accrues interest at a rate of 5% per annum based upon 365 days in a year and has a maturity date of July 7, 2019. On February 7, 2019, such loan was repaid. On January 25, 2019, the Company issued a warrant for 43,772 shares of the Company’s common stock under a Referral Agreement whereby the sales broker introduces the Company potential sales leads. The five-year warrant has an exercise price of $1.50 per share. On January 25, 2019, the Company issued two warrants, each for 6,715 shares, of the Company’s common stock under a Referral Agreement whereby the sales broker introduces the Company potential sales leads. The five-year warrants have an exercise price of $1.50 per share. On February 4, 2019, the Company amended stock option grant agreements dated May 13, 2014 with Tom O’Leary and Neil Leibman which provided each with an option to purchase 151,115 shares of the Company’s common stock at an exercise price of $1.50 per share. Pursuant to the amendments, the term of the options was amended from five years to ten years from the grant date and was approved by the disinterested members of the Company’s Board. All other provisions of the grant agreements remain in full force and effect. On March 1, 2019, the Company entered into an electricity usage resolution agreement with a local utility related to an allegedly erroneous power settlement. The repayment amount in favor of the Company was $1,341,400. On March 4, 2019, the Company signed a letter agreement with EDF in reference to the Energy Services Agreement dated May 1, 2018 to provide Summer Midwest collateral postings required at respective utilities and Public Utility Commissions and the Company shall have the ability to post up to $1,400,000 through June 1, 2019 under this letter agreement. On March 29, 2019, the Company granted a total of 53,750 stock options from the 2018 Stock Option and Stock Award Plan to non-employee members of the Company’s Board of Directors. The director stock options vested immediately on March 29, 2019, and have an approximate fair value of $103,170. The fair value of the options in the amount of $103,170 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 2.21% (ii) estimated volatility of 147.94% (iii) dividend yield of 0.00% and (iv) expected life of all options averaging 8 years. On March 29, 2019, the Company granted 2,500 stock options from the 2018 Stock Option and Stock Award Plan to a key employee of the Company. The stock options will vest on March 29, 2020, and have an approximate fair value of $4,789. The fair value of the options in the amount of $4,789 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 2.21% (ii) estimated volatility of 147.94% (iii) dividend yield of 0.00% and (iv) expected life of all options averaging 8 years.

Note 2 - Significant Accounti_2

Note 2 - Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Policy Text Block [Abstract]
Revenue and Cost Recognition	Revenue and Cost Recognition Our revenues are primarily derived from the sale of electricity to residential and small commercial customers. Revenues for sales of electricity are recognized under the accrual method of accounting. Direct energy costs are recorded when the electricity is delivered to the customer’s meter. Cost of goods sold (“COGS”) within the Texas market include electric power purchased and pass through charges from the transmission and distribution service providers (“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. COGS within the Independent System Operator (“ISO”) for the New England market is comprised of wholesale costs based upon the wholesale power tariff rate for volumes purchased during the delivery month and scheduling fees. 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 the Electric Reliability Council of Texas (“ERCOT”) and ISO New England 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 Share	Basic and Diluted Income/(Loss) Per Share Basic income/(loss) per share are computed by dividing net income/(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. At December 31, 2018, the weighted-average number of dilutive shares equivalents of 1,209,388 were excluded because their inclusion would have been anti-dilutive. In 2017, the weighted-average number of share equivalents were 779,630 dilutive and 640,000 anti-dilutive shares.
Stock-Based Compensation	Stock-Based Compensation Stock-based awards granted to employees are measured at the grant date based on the fair value of the award and 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. The Company estimates forfeitures at the date of grant and revises the estimates, if necessary, in subsequent periods if actual forfeitures differ from those estimates. 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 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.
Advertising Costs	Advertising Costs The Company expenses advertising costs as incurred and such costs are included in the operating expenses on the consolidated statement of operations. For the years ended December 31, 2018 and 2017, advertising costs were $241,131 and 265,857, respectively.
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. We attempt to maintain a disciplined approach to customer implementation costs since these costs influence our profitability. We do not capitalize new customer implementation costs as such costs are typically associated with contracts that are less than one year in duration.
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 the item.
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.
Intangibles or Long-lived assets	Intangibles or Long-lived assets The Company periodically evaluates the carrying value of definite-lived intangibles when events or changes in circumstances indicate that the carrying value may not be recoverable. Factors the Company considers important which could trigger an impairment review include, but are not limited to, significant under-performance relative to historical or projected future operating results, significant changes in the manner of its use of acquired assets or its overall business strategy, and significant industry or economic trends. When the Company determines that the carrying value of a long-lived asset may not be recoverable based upon the existence of one or more of the above indicators, the Company determines the recoverability by comparing the carrying amount of the asset to net future undiscounted cash flows that the asset is expected to generate and recognizes an impairment charge equal to the amount by which the carrying amount exceeds the fair market value of the asset. If the Company’s revenues or other estimated operating results are not achieved at or above our forecasted level, and the Company is unable to recover such costs through price increases, the carrying value of certain of the Company’s assets may prove to be unrecoverable and we may incur impairment charges of definitive-live intangible assets. The Company recorded no impairment loss for definite-lived intangible assets during the years ended December 31, 2018 and 2017. The Company amortizes definite-lived intangible assets on a straight-line basis over their useful lives. The Company’s capitalized intangible asset for customer relationships in the amount of $3,543,912 is amortized over the three-year life of various customer contracts acquired in the Summer Energy Northeast, LLC acquisition on November 1, 2017. Amortization of the capitalized customer relationships for the years ended December 31, 2018 and 2017 was $1,181,304 and $196,884, respectively. The unamortized amount of capitalized customer relationships as of December 31, 2018 and 2017 was $2,165,724 and $3,347,028, respectively.
Cash and Restricted Cash	Cash and Restricted Cash The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. There were no such investments at December 31, 2018 or 2017. Restricted cash represents funds held in escrow for customer deposits and securing irrevocable stand-by letters of credit for the benefit of the TDSP’s that provide transmission services to the Company in the amount of $3,402,890 and $1,678,279 as of December 31, 2018 and 2017, respectively. December 31, 2018 December 31, 2017 Cash $ 451,995 $ 313,757 Restricted cash 3,402,890 1,678,279 Total cash and restricted cash $ 3,854,885 $ 1,992,036
Accounts Receivable and Unbilled Revenue	Accounts Receivable and Unbilled Revenue Account receivables are comprised of trade receivables and unbilled receivables (accrued revenue). Customers are billed monthly in cycles having billing dates that do not generally coincide with the end of a calendar month. This results in customers having received electricity that they have not been billed for as of month-end. Therefore, 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.
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 5 years Leasehold improvements 5 years Website 3 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 in the amount of $179,887 was amortized over the two-year life of the financing from Blue Water Capital Funding LLC ended on June 27, 2018. The Company entered into an Amendment to Loan Documents Agreement with Blue Water Capital Funding, LLC on June 27, 2018 and capitalized $12,500 of deferred financing costs to be amortized over the two-year life of the amended loan (See Note 6). Amortization of deferred financing costs for the years ended December 31, 2018, and 2017 were $48,097 and $89,944, respectively. The unamortized amount of deferred financing costs as of December 31, 2018 and 2017 were $9,375 and $44,972, respectively.
Derivative Instruments	Derivative Instruments The Company’s business operations require entering into physically settled commodity contracts that meets the definition of a derivative. The Company has elected “normal purchases and normal sales” exception which is a term 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.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying amounts reported in the consolidated balance sheets for cash equivalents, accounts receivable, accounts payable and accrued expenses approximate fair value because of the immediate or short-term maturity of these financial instruments. None of these instruments are held for trading purposes. The recorded value of short-term and long-term debt approximates the fair value as the interest rate approximates market interest rates.
Recent Pronouncements	Recent Pronouncements Accounting Pronouncements Issued But Not Yet Effective In August 2018, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2018-14, which amends FASB ASC Topic 715, "Compensation - Retirement Benefits." The amendments in this guidance modify the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. The amendments in this guidance remove disclosures that no longer are considered cost beneficial, clarify the specific requirements of disclosures and add disclosure requirements identified as relevant. This guidance is effective for annual reporting periods ending after December 15, 2020, with early adoption permitted, is required to be adopted retrospectively, and is not expected to have a material impact on the Company's consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02 (Topic 842) "Leases." Topic 842 supersedes the lease requirements in Accounting Standards Codification (“ASC”) Topic 840, "Leases." Under Topic 842, lessees are required to recognize assets and liabilities on the balance sheet for most leases and provide enhanced disclosures. Leases will continue to be classified as either finance or operating. We will adopt Topic 842 effective January 1, 2019 using a modified retrospective method and will not restate comparative periods. As permitted under the transition guidance, we will carry forward the assessment of whether our contracts contain or are leases, classification of our leases and remaining lease terms. Based on our portfolio of leases as of December 31, 2018, approximately $1.3 million of lease assets and liabilities will be recognized on our balance sheet upon adoption, primarily relating to office space. We are substantially complete with our implementation efforts. Accounting Pronouncements Issued and Recently Adopted In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The standard permits the use of either the retrospective or cumulative effect transition method. In August 2015, the FASB issued ASU No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, which deferred the effective date to periods beginning after December 15, 2017. Early adoption is permitted only as of annual reporting periods beginning after December 15, 2016. In December 2016, the FASB further issued ASU No. 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers, to increase stakeholders' awareness of the proposals and to expedite improvements to ASU 2014-09. The Company adopted this guidance for all applicable contracts as of January 1, 2018 under a modified retrospective method and the adoption did not have a cumulative effect impact at the date of initial adoption. See Note 4 for further disclosure. In November 2016, the FASB issued ASU No. 2016-18, “Statement of Cash Flows (Topic 230): Restricted Cash.” This ASU provides guidance on the presentation of restricted cash or restricted cash equivalents in the statement of cash flows. This standard is effective for interim and annual reporting periods beginning after December 15, 2017. The Company adopted this standard effective January 1, 2018. The adoption by the Company of the revised guidance resulted in a change to the amount of cash, cash equivalents and restricted cash explained when reconciling the beginning of period and the end of period total amounts shown on the Consolidated Statements of Cash Flows. In addition, a reconciliation has been provided of cash and restricted cash reported within the Consolidated Balance Sheets that sums to the total of the same such amounts in the Consolidated Statements of Cash Flow. Prior to adoption, the Company reflected changes in restricted cash within Cash Flows from Investing Activities on the Consolidated Statements of Cash Flow. In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business ("ASU 2017-01"). ASU 2017-01 clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting, including acquisitions, disposals, goodwill, and consolidation. ASU 2017-01 will be effective for annual periods beginning after December 15, 2017, including interim periods within those periods. The Company adopted this standard effective January 1, 2018, and it did not have a material impact on the Company's consolidated financial statements. In May 2017, the FASB issued ASU No. 2017-09, Compensation - Stock Compensation (Topic 718) ("ASU 2017-09"). ASU 2017-09 provides guidance on when changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. An entity should account for the effects of a modification unless all of the following are met: • The fair value of the modified award is the same as the fair value of the original award immediately before the original award is modified • The vesting conditions of the modified award are the same as the vesting conditions of the original award immediately before the original award is modified • The classification of the modified award as an equity instrument or a liability instrument is the same as the classification of the original award immediately before the original award is modified. The amendments in ASU 2017-09 are effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. The company adopted ASU 2017-09 on January 1, 2018 and it did not have a material impact on the Company's consolidated financial statements.

Note 2 - Significant Accounti_3

Note 2 - Significant Accounting Policies (Table)	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block [Abstract]
Schedule of cash and cash equivalent	December 31, 2018 December 31, 2017 Cash $ 451,995 $ 313,757 Restricted cash 3,402,890 1,678,279 Total cash and restricted cash $ 3,854,885 $ 1,992,036
Estimated useful lives of 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 5 years Leasehold improvements 5 years Website 3 years Other equipment 7 years

Note 3 - Income Taxes (Tables)

Note 3 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Table Text Block Supplement [Abstract]
Schedule of Components of Income Tax Expense (benefit) From Continuing Operations	The components of income tax expense from continuing operations for the years ended December 31, 2018 and 2017 are as follows: Current Deferred Total 2018 U.S. Federal $ - $ - $ - States and Local 95,110 - 95,110 Total $ 95,110 $ - $ 95,110 2017 U.S. Federal $ 45,840 $ - $ 45,840 States and Local 128,000 - 128,000 Total $ 173,840 $ - $ 173,840
Schedule of Effective Income Tax Rate Reconciliation	Actual income tax expense for the years ended December 31, 2018 and 2017 is reconciled from the amount computed by applying the U.S. federal income tax rate of 21% to income before income taxes as follows: 2018 2017 Expected tax expense $ (1,623,190) $ 574,250 Reconciling items: Permanent Differences/Discrete Items 131,100 36,090 Change in Valuation Allowance 1,587,200 (390,750) Change in Tax Rate - (45,750) Total tax expense $ 95,110 $ 173,840
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, 2018 and 2017 are presented below: 2018 2017 Deferred tax assets: Net operating loss carryforward Federal $ 1,748,600 $ 746,500 Federal Minimum Tax 73,750 73,750 Reserve for uncollectible receivables 172,500 247,000 Amortization of intangible asset 236,600 39,000 Disallowed Business Interest Expense 277,150 - Donations 1,500 - Accrued expenses 398,000 220,000 Total gross deferred tax assets 2,908,100 1,326,250 Valuation allowance (2,908,300) (1,321,250) Net deferred tax assets (200) 5,000 Deferred tax liabilities: Depreciation of plant and equipment 200 (5,000) Net deferred tax liabilities 200 (5,000) Net deferred tax assets $ - $ -

Note 4 - Revenue (Tables)

Note 4 - Revenue (Tables)	12 Months Ended
	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Summary of revenues from customers net of respective provisions for refund	The table below represents the Company’s reportable revenues for the years ended December 31, 2018 and 2017 from customers, net of respective provisions for refund: For the year ended December 31, 2018 For the year ended December 31, 2017 Electricity Revenues from Contracts with Customers ERCOT Market $ 133,379,103 $ 109,289,306 ERCOT Pre-Paid Market 4,829,172 2,661,220 Northeast Market 10,374,679 928,360 Total Electricity Revenues from Contracts with Customers 148,582,954 112,878,886 Other Revenues: Fees Revenue 3,320,374 4,804,289 Total Revenues: $ 151,903,328 $ 117,683,175
Components of accounts receivable and accrued revenue	Presented in the following table are the components of accounts receivable and accrued revenue: December 31, 2018 January 1, 2018 Accounts receivable from customers ERCOT Market $ 7,729,016 $ 6,828,105 ISO New England Market 544,454 635,160 Total accounts receivable from customers 8,273,470 7,463,265 Accrued revenue from customers ERCOT Market 25,811,607 20,146,719 ISO New England Market 1,006,895 697,810 Total accrued revenue with customers 26,818,502 20,844,529 Allowance for doubtful accounts (821,424) (1,176,958) Total accounts receivable and accrued revenue $ 34,270,548 $ 27,130,836

Note 9 - Long Term Debt (Tables

Note 9 - Long Term Debt (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Schedule of Long-term debt	Long-term debt of the Company is comprised as follows: December 31, Maturity Date 2018 2017 Financing from Blue Water Capital Funding, LLC (Note 6) June 30, 2020 $ 4,920,000 $ - Comerica Bank Loan (Note 7) June 11, 2020 2,900,000 - Advances from EDF for collateral (Note 8) May 1, 2021 ⁽ ⁾ 4,136,006 - $ 11,956,006 $ (1)

Note 12 - 2012 Stock Option a_2

Note 12 - 2012 Stock Option and Stock Award Plan (Tables)	12 Months Ended
	Dec. 31, 2018
2012 Stock Option and Stock Award Plan
Schedule of Share-based Compensation, Stock Options, Activity	As of December 31, 2018, the Company had outstanding granted stock options from the 2012 Plan, net of forfeitures to purchase 632,000 shares summarized as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Grant Date Fair Value Outstanding at December 31, 2016 632,000 $ 1.24 6.86 $ 67,789 Options granted - - - - Options exercised - - - - Options cancelled/forfeited/expired - - - - Outstanding at December 31, 2017 632,000 $ 1.24 5.88 $ 67,789 Options granted - - - - Options exercised - - - - Options cancelled/forfeited/expired - - - - Outstanding at December 31, 2018 632,000 $ 1.24 4.87 $ 67,789 Vested at December 31, 2018 632,000 $ 1.24 4.87 $ 67,789 Exercisable at December 31, 2018 632,000 $ 1.24 4.87 $ 67,789

Note 13 - 2015 Stock Option a_2

Note 13 - 2015 Stock Option and Stock Award Plan (Tables)	12 Months Ended
	Dec. 31, 2018
2015 Stock Option and Stock Award Plan
Schedule of Share-based Compensation, Stock Options, Activity	As of December 31, 2018, the Company had outstanding granted stock options from the 2015 Stock Option and Stock Award Plan, net of forfeitures, to purchase 1,481,000 shares summarized as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Grant Date Fair Value Outstanding at December 31, 2016 899,500 $ 1.33 8.75 $ 426,945 Options granted 534,500 $ 2.37 9.36 $ 836,107 Options exercised - - - - Options cancelled/forfeited/expired (4,000) $ 2.50 - $ (5,748) Outstanding at December 31, 2017 1,430,000 $ 1.74 8.42 $ 1,257,304 Options granted 51,000 $ 2.28 8.99 $ 111,911 Options exercised - - - - Options cancelled/forfeited/expired - - - - Outstanding at December 31, 2018 1,481,000 $ 1.76 7.46 $ 1,369,215 Vested at December 31, 2018 1,240,000 $ 1.61 7.14 $ 971,716 Exercisable at December 31, 2018 1,240,000 $ 1.61 7.14 $ 971,716

Note 14 - 2018 Stock Option a_2

Note 14 - 2018 Stock Option and Stock Award Plan (Tables)	12 Months Ended
	Dec. 31, 2018
Schedule of options granted to purchase common stock	On February 20, 2018, the Company granted the following options to purchase common stock under the 2018 Plan to key officers of the Company: Name Number of Options Exercise Price Date of Vest Angela Hanley 150,000 $ 2.50 February 20, 2023 Jaleea George 85,000 $ 2.50 February 20, 2023 Angela Hanley 15,000 $ 2.50 July 1, 2018 Jaleea George 15,000 $ 2.50 July 1, 2018 Neil Leibman 15,000 $ 2.50 July 1, 2018 Total 280,000
2018 Stock Option and Stock Award Plan
Schedule of Share-based Compensation, Stock Options, Activity	As of December 31, 2018, the Company had outstanding granted stock options from the 2018 Stock Option and Stock Award Plan, net of forfeitures to purchase 501,250 shares summarized as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Grant Date Fair Value Outstanding at December 31, 2017 - $ - - $ - Options granted 501,250 $ 2.42 7.36 $ 1,085,891 Options exercised - - - - Options cancelled/forfeited/expired - - - - Outstanding at December 31, 2018 501,250 $ 2.42 7.36 $ 1,085,891 Vested at December 31, 2018 251,250 $ 2.34 7.55 $ 517,061 Exercisable at December 31, 2018 251,250 $ 2.34 7.55 $ 517,061

Note 16 - Warrants (Tables)

Note 16 - Warrants (Tables)	12 Months Ended
	Dec. 31, 2018
Table Text Block Supplement [Abstract]
Schedule of Warrant activity	Warrant activity for the years ended December 31, 2018 and 2017, was as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Grant Date Fair Value Outstanding at December 31, 2016 1,891,000 $ 1.44 3.47 $ 113,826 Warrants granted - - - - Warrants exercised (21,000) $ 1.50 - $ (826) Warrants cancelled/forfeited/expired (250,000) $ 1.50 - $ (10,256) Outstanding at December 31, 2017 1,620,000 $ 1.43 1.73 $ 102,744 Warrants granted - - - - Warrants exercised - - - - Warrants cancelled/forfeited/expired (260,000) $ 1.50 $ (10,666) Outstanding at December 31, 2018 1,360,000 $ 1.42 0.93 $ 92,078 Exercisable at December 31, 2018 1,094,763 $ 1.52 1.13 $ 47,042

Note 17 - Property and Equipm_2

Note 17 - Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2018
Table Text Block Supplement [Abstract]
Schedule of Property and Equipment	As of December 31, 2018, and 2017, property and equipment consisted of the following: 2018 2017 Computer software $ $127,954 $ $122,445 Computer hardware 199,830 188,605 Furniture and fixtures 56,023 49,723 Leasehold improvements 129,721 120,194 Website 775,881 775,881 Total property and equipment 1,289,409 1,256,848 Less: Accumulated depreciation (1,207,200) (1,100,482) Property and equipment, net $ 82,209 $ $156,366

Note 18 - Operating Lease Com_2

Note 18 - Operating Lease Commitments (Tables)	12 Months Ended
	Dec. 31, 2018
Table Text Block Supplement [Abstract]
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 2019 2020 2021 2022 2023 Thereafter Total Operating Leases $350,698 $195,355 $190,694 $190,694 $190,694 $381,387 $1,499,522

Note 21 - Acquistion Of Summe_2

Note 21 - Acquistion Of Summer Energy Northeast, LLC (Formerly Rep Energy, LLC) (Table)	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
Estimated fair values of assets acquired and liabilities assumed	The following table is the estimated fair value of the assets acquired and liabilities assumed in the transaction: Cash $31,200 Restricted cash 91,186 Accounts receivable 1,014,465 Intangible asset - customer relationships 3,543,912 Accounts payable (16,297) Accrued liabilities (564,921) Debt (832,677) Total net assets acquired $3,266,868
Estimated useful life of intangible asset acquired	The future amortization expense is as follows: Amount Year 2019 $ 1,181,304 Year 2020 984,420 $ $2,165,724

Note 1 - Organization (Details)

Note 1 - Organization (Details)	12 Months Ended
	Dec. 31, 2018
Midwest
Entity Incorporation, Date of Incorporation	Dec. 16, 2013
Marketing LLC
Entity Incorporation, Date of Incorporation	Nov. 6, 2012
Summer LLC
Entity Incorporation, Date of Incorporation	Apr. 6, 2011

Note 2 - Significant Accounti_4

Note 2 - Significant Accounting Policies: Basic and Diluted Loss Per Unit (Details) - shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Text Block [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		640,000
Weighted-average number of share equivalents excluded from calculation	1,209,388	779,630

Note 2 - Significant Accounti_5

Note 2 - Significant Accounting Policies: Advertising Costs (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure Text Block [Abstract]
Advertising costs	$ 241,131	$ 265,857

Note 2 - Significant Accounti_6

Note 2 - Significant Accounting Policies: Intangibles or Long-lived assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure Text Block [Abstract]
Impairment loss	$ 0	$ 0
Capitalized intangible asset for customer relationships	3,543,912
Amortization of capitalized customer relationships	1,181,304	196,884
Unamortized of capitalized customer relationships	$ 2,165,724	$ 3,347,028

Note 2 - Significant Accounti_7

Note 2 - Significant Accounting Policies: Cash and Restricted Cash: Schedule of Cash and Restricted Cash (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Text Block [Abstract]
Cash	$ 451,995	$ 313,757
Restricted cash	3,402,890	1,678,279
Total cash and restricted cash	$ 3,854,885	$ 1,992,036	$ 3,427,906

Note 2 - Significant Accounti_8

Note 2 - Significant Accounting Policies: Cash and Restricted Cash (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Text Block [Abstract]
Restricted cash	$ 3,402,890	$ 1,678,279

Note 2 - Significant Accounti_9

Note 2 - Significant Accounting Policies: Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2018
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	5 years
Leasehold Improvements
Property, Plant and Equipment, Useful Life	5 years
Website
Property, Plant and Equipment, Useful Life	3 years
Other Machinery and Equipment
Property, Plant and Equipment, Useful Life	7 years

Note 2 - Significant Account_10

Note 2 - Significant Accounting Policies: Deferred Financing Costs (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Amortization of Financing Costs	$ 48,097	$ 89,944
Unamortized deferred financing costs	9,375	44,972
Other Machinery and Equipment
Deferred Finance Costs, Gross	$ 12,500	$ 179,887

Note 3 - Income Taxes (Details)

Note 3 - Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Text Block [Abstract]
Valuation allowance	$ (2,908,300)	$ (1,321,250)
Net Operating Loss Carryforwards	$ 8,326,981
Operating Loss Carryforwards, Expiration Date	Dec. 31, 2038
Operating Loss Carryforwards description	$3,554,500 expires at different dates through 2038 and $4,778,996, of which occurred in 2018, is carried forward indefinitely.
Federal corporate rate	21.00%	34.00%

Note 3 - Income Taxes_ Schedule

Note 3 - Income Taxes: Schedule of Components of Income Tax Expense (benefit) From Continuing Operations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Text Block [Abstract]
Current U.S. Federal	$ 0	$ 45,840
Deferred Federal	0	0
Total Federal	0	45,840
Current States and Local	95,110	128,000
Deferred States and Local	0	0
Total States and Local	95,110	128,000
Current Total	95,110	173,840
Deferred Total	0	0
Total	$ 95,532	$ 173,840

Note 3 - Income Taxes_ Schedu_2

Note 3 - Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Text Block [Abstract]
Federal tax rate	21.00%	21.00%
Expected tax expense	$ (1,623,190)	$ 574,250
Reconciling items
Permanent Differences/Discrete Items	131,100	36,090
Change in Valuation Allowance	1,587,200	(390,750)
Change in Tax Rate	0	(45,750)
Total	$ 95,532	$ 173,840

Note 3 - Income Taxes_ Schedu_3

Note 3 - Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets:
Net operating loss carryforward - Federal	$ 1,748,600	$ 746,500
Federal Minimum Tax	73,750	73,750
Reserve for uncollectible receivables	172,500	247,000
Amortization of intangible asset	236,600	39,000
Disallowed Business Interest Expense	277,150	0
Donations	1,500	0
Accrued expenses	398,000	220,000
Total gross deferred tax assets	2,908,100	1,326,250
Valuation allowance	(2,908,300)	(1,321,250)
Net deferred tax assets	(200)	5,000
Deferred tax liabilities:
Depreciation of plant and equipment	200	(5,000)
Net deferred tax liabiliites	200	(5,000)
Net deferred tax assets	$ 0	$ 0

Note 4 - Revenue (Details)

Note 4 - Revenue (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Allowance for doubtful accounts	$ 821,424	$ 1,176,958
Bad debt expense	1,121,396	750,011
Net write offs and recoveries	1,476,930	572,099
Texas Market
Unbilled accounts	25,811,607	20,146,719
ISO New England Market
Unbilled accounts	1,006,895	697,810
Allowance for doubtful accounts	$ 0	$ 0

Note 4 - Revenue_ Summary of re

Note 4 - Revenue: Summary of revenues from customers net of respective provisions for refund (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Total Electricity Revenues from Contracts with Customers	$ 148,582,954	$ 112,878,886
Fees Revenue	3,320,374	4,804,289
Total Revenues	151,903,328	117,683,175
ERCOT Market
Total Electricity Revenues from Contracts with Customers	133,379,103	109,289,306
ERCOTPre-PaidMarket
Total Electricity Revenues from Contracts with Customers	4,829,172	2,661,220
Northeast Market
Total Electricity Revenues from Contracts with Customers	$ 10,374,679	$ 928,360

Note 4 - Revenue_ Components of

Note 4 - Revenue: Components of accounts receivable and accrued revenue (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Total accounts receivable from customers	$ 8,273,470	$ 7,463,265
Total accrued revenue with customers	26,818,502	20,844,529
Allowance for doubtful accounts	(821,424)	(1,176,958)
Total accounts receivable and accrued revenue	34,270,548	27,130,836
ERCOT Market
Total accounts receivable from customers	7,729,016	6,828,105
Total accrued revenue with customers	25,811,607	20,146,719
ISO New England Market
Total accounts receivable from customers	544,454	635,160
Total accrued revenue with customers	1,006,895	697,810
Allowance for doubtful accounts	$ 0	$ 0

Note 5 - Letter of Credit (Deta

Note 5 - Letter of Credit (Details) - Letter of Credit - USD ($)	Jul. 26, 2018	Dec. 31, 2018
Line of Credit Facility, Maximum Borrowing Capacity		$ 565,300
Line of Credit Facility, Description		Two letters of credit totaling $73,000 expire in June 2019, one letter of credit in the amount of $54,800 expires in July 2019, and two letters of credit totaling $437,500 expire in January 2020. The five letters of credit are subject to automatic extension and renewal provisions.
Letters of Credit Outstanding, Amount		$ 0
Letters of credit facility		750,000
Connecticut Department
Letters of credit facility		$ 250,000
Letters of credit facility, expiration period		May 26, 2019
State of New Hampshire
Letters of credit facility		$ 500,000
Letters of credit facility, expiration period		May 1, 2020
Summer Midwest
Letters of credit facility		$ 50,000
Letters of credit facility, expiration period		Jun. 30, 2019
Wholesale provider
Letters of credit facility, Cancelled	$ 250,000

Note 6 - Financing From Blue _2

Note 6 - Financing From Blue Water Capital Funding LLC (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Long-term debt	$ 11,956,006	$ 0
BlueWaterCapitalFundingMember
Debt Instrument, Face Amount	$ 5,000,000
Debt Instrument, Maturity Date	Jun. 30, 2020
Debt Instrument, Interest Rate, Stated Percentage	10.25%
Financing fee	$ 22,500
Long-term debt	4,920,000	2,500,000
Interest paid	$ 459,068	$ 278,820

Note 7 - Comerica Bank Loan (De

Note 7 - Comerica Bank Loan (Details) - USD ($)	Dec. 18, 2018	Dec. 31, 2018	Dec. 31, 2017
Proceeds from Comerica Bank note		$ 2,900,000	$ 0
Comerica Bank Loan outstanding		2,900,000
Accrued interest		$ 6,001
Comerica Bank
Proceeds from Comerica Bank note	$ 2,900,000
Maturity Date	Jun. 11, 2020

Note 8 - Wholesale Power Purc_2

Note 8 - Wholesale Power Purchase Agreement with EDF (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Long-term debt	$ 11,956,006	$ 0
EDF
Long-term debt	4,136,006	$ 0
Interest expenses	$ 575,733

Note 9 - Long Term Debt_ Schedu

Note 9 - Long Term Debt: Schedule of Long-term debt (Details) - USD ($)		Dec. 31, 2018	Dec. 31, 2017
Long-term debt		$ 11,956,006	$ 0
Blue Water Capital Funding, LLC
Long-term debt		$ 4,920,000	0
Maturity Date		Jun. 30, 2020
Comerica Bank Loan
Long-term debt		$ 2,900,000	0
Maturity Date		Jun. 11, 2020
EDF
Long-term debt		$ 4,136,006	$ 0
Maturity Date	[1]	May 1, 2021
[1]	Automatically renews for successive one-year periods unless either party provides written notice of termination 180 days prior to renewal date.

Note 11 - Wholesale Power Pur_2

Note 11 - Wholesale Power Purchase Agreement Summer Northeast (Details)	Dec. 31, 2018USD ($)
Notes to Financial Statements
Letter of credit	$ 250,000

Note 12 - 2012 Stock Option a_3

Note 12 - 2012 Stock Option and Stock Award Plan (Details) - 2012 Stock Option and Stock Award Plan - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Number of Shares Authorized	785,000
Shares available for issuance	2,000
Expected life of the options	10 years
Allocated Share-based Compensation Expense	$ 0	$ 3,115

Note 12 - 2012 Stock Option a_4

Note 12 - 2012 Stock Option and Stock Award Plan: Schedule of Share-based Compensation, Stock Options, Activity (Details) - 2012 Stock Option and Stock Award Plan - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Options, Outstanding	632,000	632,000
Options, Outstanding, Weighted Average Exercise Price	$ 1.24	$ 1.24
Options, Outstanding, Weighted Average Remaining Contractual Life	4 years 10 months 14 days	5 years 10 months 17 days	6 years 10 months 10 days
Options, Outstanding, Grant Date Fair Value	$ 67,789	$ 67,789	$ 67,789
Options, Granted	0	0
Options, Granted, Weighted Average Exercise Price	$ 0	$ 0
Options, Granted, Weighted Average Remaining Contractual Life	0 years	0 years
Options, Granted, Grant Date Fair Value	$ 0	$ 0
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	0	0
Options, Cancelled/Forfeited/Expired, Weighted Average Exercise Price	$ 0	$ 0
Options, Cancelled/Forfeited/Expired, Grant Date Fair Value	$ 0	$ 0
Options, Outstanding	632,000	632,000	632,000
Options, Outstanding, Weighted Average Exercise Price	$ 1.24	$ 1.24	$ 1.24
Options, Vested	632,000
Options, Vested, Weighted Average Exercise Price	$ 1.24
Options, Vested, Weighted Average Remaining Contractual Life	4 years 10 months 14 days
Options, Vested, Grant Date Fair Value	$ 67,789
Options, Exercisable	632,000
Options, Exercisable, Weighted Average Exercise Price	$ 1.24
Options, Exercisable, Weighted Average Remaining Contractual Life	4 years 10 months 14 days
Options, Exercisable, Grant Date Fair Value	$ 67,789

Note 13 - 2015 Stock Option a_3

Note 13 - 2015 Stock Option and Stock Award Plan (Details) - 2015 Stock Option and Stock Award Plan - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Number of Shares Authorized	1,500,000
Shares available for issuance	19,000
Allocated Share-based Compensation Expense	$ 206,748	$ 558,306
Unrecognized expense for unvested options	$ 197,199	$ 292,037
Non-vested shares	241,000	266,500
Employee Stock Option
Shares issued	51,000	534,500
Fair value of shares issued	$ 111,911	$ 836,107
Fair Value Assumptions, Method Used	Black-Scholes option-pricing model	Black-Scholes option-pricing model
Risk-free interest rate	2.25%	1.97%
Estimated volatility	110.73%	131.57%
Dividend yield	0.00%	0.00%
Expected life of the options	8 years	10 years
Deferred Compensation Arrangement with Individual, Requisite Service Period	7 years 9 months 11 days	3 years 6 months 10 days

Note 13 - 2015 Stock Option a_4

Note 13 - 2015 Stock Option and Stock Award Plan: Schedule of Share-based Compensation, Stock Options, Activity (Details) - 2015 Stock Option and Stock Award Plan - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Options, Outstanding	1,430,000	899,500
Options, Outstanding, Weighted Average Exercise Price	$ 1.74	$ 1.33
Options, Outstanding, Weighted Average Remaining Contractual Life	7 years 5 months 16 days	8 years 5 months 1 day	8 years 9 months
Options, Outstanding, Grant Date Fair Value	$ 1,369,215	$ 1,257,304	$ 426,945
Options, Granted	51,000	534,500
Options, Granted, Weighted Average Exercise Price	$ 2.28	$ 2.37
Options, Granted, Weighted Average Remaining Contractual Life	8 years 11 months 26 days	9 years 4 months 9 days
Options, Granted, Grant Date Fair Value	$ 111,911	$ 836,107
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	0	(4,000)
Options, Cancelled/Forfeited/Expired, Weighted Average Exercise Price	$ 0	$ 2.50
Options, Cancelled/Forfeited/Expired, Grant Date Fair Value	$ 0	$ (5,748)
Options, Outstanding	1,481,000	1,430,000	899,500
Options, Outstanding, Weighted Average Exercise Price	$ 1.76	$ 1.74	$ 1.33
Options, Vested	1,240,000
Options, Vested, Weighted Average Exercise Price	$ 1.61
Options, Vested, Weighted Average Remaining Contractual Life	7 years 1 month 20 days
Options, Vested, Grant Date Fair Value	$ 971,716
Options, Exercisable	1,240,000
Options, Exercisable, Weighted Average Exercise Price	$ 1.61
Options, Exercisable, Weighted Average Remaining Contractual Life	7 years 1 month 20 days
Options, Exercisable, Grant Date Fair Value	$ 971,716

Note 14 - 2018 Stock Option a_3

Note 14 - 2018 Stock Option and Stock Award Plan (Details) - 2018 Stock Option and Stock Award Plan - USD ($)	Sep. 28, 2018	Jul. 01, 2018	Dec. 27, 2018	Jun. 29, 2018	Apr. 19, 2018	Feb. 20, 2018	Dec. 31, 2018	Dec. 31, 2017
Number of Shares Authorized							1,500,000
Shares available for issuance							998,750
Date of Vest		Jul. 1, 2018				Jul. 1, 2018
Option vested		45,000				235,000
Stock options exercise price		$ 2.50				$ 2.50	$ 2.42	$ 0
Fair value of option vested		$ 103,238				$ 539,132	$ 501,250
Fair Value Assumptions, Method Used		Black-Scholes option-pricing model				Black-Scholes option-pricing model
Risk-free interest rate		2.65%				2.65%
Estimated volatility		119.27%				119.27%
Dividend yield		0.00%				0.00%
Expected life of the options		8 years				8 years
Allocated Share-based Compensation Expense							624,876
Unrecognized expense for unvested options							$ 461,015
Non-vested shares							250,000
Deferred Compensation Arrangement with Individual, Requisite Service Period							7 years 2 months 1 day
NonEmployee Stock Option
Date of Vest					Jul. 1, 2018
Option vested	53,750		53,750	53,750	45,000		15,000
Stock options exercise price					$ 2.25
Fair value of option vested	$ 102,644		$ 102,656	$ 126,864	$ 81,659		$ 29,698
Fair Value Assumptions, Method Used	Black-Scholes option-pricing model		Black-Scholes option-pricing model	Black-Scholes option-pricing model	Black-Scholes option-pricing model		Black-Scholes option-pricing model
Risk-free interest rate	2.94%		2.60%	2.73%	2.77%		2.81%
Estimated volatility	143.29%		143.77%	144.57%	141.02%		143.28%
Dividend yield	0.00%		0.00%	0.00%	0.00%		0.00%
Expected life of the options	8 years		8 years	8 years	8 years		8 years

Note 14 - 2018 Stock Option a_4

Note 14 - 2018 Stock Option and Stock Award Plan: Schedule of options granted to purchase common stock (Details) - 2018 Stock Option and Stock Award Plan - $ / shares	Jul. 01, 2018	Feb. 20, 2018	Dec. 31, 2018
Number of option		280,000
Exercise Price			$ 2.42
Date of Vest	Jul. 1, 2018	Jul. 1, 2018
Angela Hanley
Number of option		150,000
Exercise Price		$ 2.50
Date of Vest		Feb. 20, 2023
Jaleea George
Number of option		85,000
Exercise Price		$ 2.50
Date of Vest		Feb. 20, 2023
Angela Hanley
Number of option		15,000
Exercise Price		$ 2.50
Date of Vest		Jul. 1, 2018
Jaleea George
Number of option		15,000
Exercise Price		$ 2.50
Date of Vest		Jul. 1, 2018
Neil Leibman
Number of option		15,000
Exercise Price		$ 2.50
Date of Vest		Jul. 1, 2018

Note 14 - 2018 Stock Option a_5

Note 14 - 2018 Stock Option and Stock Award Plan: Schedule of Share-based Compensation, Stock Options, Activity (Details) - 2018 Stock Option and Stock Award Plan - USD ($)	1 Months Ended	12 Months Ended
	Feb. 20, 2018	Dec. 31, 2018	Dec. 31, 2017
Options, Outstanding		0
Options, Outstanding, Weighted Average Exercise Price		$ 0
Options, Outstanding, Weighted Average Remaining Contractual Life		7 years 4 months 9 days	0 years
Options, Outstanding, Grant Date Fair Value		$ 1,085,891	$ 0
Options, Granted		501,250
Options, Granted, Weighted Average Exercise Price		$ 2.42
Options, Granted, Weighted Average Remaining Contractual Life		7 years 4 months 9 days
Options, Granted, Grant Date Fair Value		$ 1,085,891
Options, Exercised		0
Options, Exercised, Weighted Average Exercise Price		$ 0
Options, Exercised, Weighted Average Remaining Contractual Term		0 years
Options, Exercised, Grant Date Fair Value		$ 0
Options, Cancelled/Forfeited/Expired		0
Options, Cancelled/Forfeited/Expired, Weighted Average Exercise Price		$ 0
Options, Cancelled/Forfeited/Expired, Grant Date Fair Value		$ 0
Options, Outstanding		501,250	0
Options, Outstanding, Weighted Average Exercise Price	$ 2.50	$ 2.42	$ 0
Options, Vested		251,250
Options, Vested, Weighted Average Exercise Price		$ 2.34
Options, Vested, Weighted Average Remaining Contractual Life		7 years 6 months 18 days
Options, Vested, Grant Date Fair Value		$ 517,061
Options, Exercisable		251,250
Options, Exercisable, Weighted Average Exercise Price		$ 2.34
Options, Exercisable, Weighted Average Remaining Contractual Life		7 years 6 months 18 days
Options, Exercisable, Grant Date Fair Value		$ 517,061

Note 15 - Private Placement O_2

Note 15 - Private Placement Offering (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Stock Issued During Period, Shares	$ 3,637,500	$ 450,000
Stock Issued During Period, Value	2,425,000
Common Stock, par or stated value	$ 0.001	$ 0.001
Investor | Private Placement
Stock Issued During Period, Shares		$ 409,091
Share Price		$ 1.10
Stock Issued During Period, Value		450,000
Common Stock, par or stated value	0.001
Purchase price per share	$ 1.50

Note 16 - Warrants (Details)

Note 16 - Warrants (Details) - shares	Dec. 31, 2018	Dec. 31, 2017
Text Block [Abstract]
Class of Warrant or Right, Outstanding	0	0

Note 16 - Warrants_ Schedule of

Note 16 - Warrants: Schedule of Warrant activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Text Block [Abstract]
Warrants, Outstanding, Beginning Balance	1,620,000	1,891,000
Warrants, Outstanding, Beginning Balance, Weighted Average Exercise Price	$ 1.43	$ 1.44
Warrants, Outstanding, Weighted Average Remaining Contractual Life	1 year 8 months 23 days	1 year 8 months 23 days	3 years 5 months 20 days
Warrants, Outstanding, Grant Date Fair Value	$ 92,078	$ 102,744	$ 113,826
Warrants, Granted	0	0
Warrants, Granted, Weighted Average Exercise Price	$ 0	$ 0
Warrants, Granted, Weighted Average Remaining Contractual Term	0 years	0 years
Warrants, Granted, Grant Date Fair Value	$ 0	$ 0
Warrants, Exercised	0	(21,000)
Warrants, Exercised, Weighted Average Exercise Price	$ 0	$ 1.50
Warrants, Exercised, Weighted Average Remaining Contractual Term	0 years	0 years
Warrants, Exercised, Grant Date Fair Value	$ 0	$ (826)
Warrants, Cancelled/Forfeited/Expired	(260,000)	(250,000)
Warrants, Cancelled/Forfeited/Expired, Weighted Average Exercise Price	$ 1.50	$ 1.50
Warrants, Cancelled/Forfeited/Expired, Grant Date Fair Value	$ (10,666)	$ (10,256)
Warrants, Outstanding, Ending Balance	1,360,000	1,620,000	1,891,000
Warrants, Outstanding, Ending Balance, Weighted Average Exercise Price	$ 0.93	$ 1.43	$ 1.44
Warrants, Exercisable	1,094,763
Warrants, Exercisable, Weighted Average Exercise Price	$ 1.52
Warrants, Exercisable, Weighted Average Remaining Contractual Life	1 year 1 month 16 days
Warrants, Exercisable, Grant Date Fair Value	$ 47,042

Note 17 - Property and Equipm_3

Note 17 - Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Text Block [Abstract]
Depreciation Expense	$ 106,718	$ 158,324

Note 17 - Property and Equipm_4

Note 17 - Property and Equipment: Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment, Gross	$ 1,289,409	$ 1,256,848
Less: Accumulated depreciation	(1,207,200)	(1,100,482)
Property and equipment, net	82,209	156,366
Software and Software Development Costs
Property, Plant and Equipment, Gross	127,954	122,445
Computer Equipment
Property, Plant and Equipment, Gross	199,830	188,605
Furniture and Fixtures
Property, Plant and Equipment, Gross	56,023	49,723
Leasehold Improvements
Property, Plant and Equipment, Gross	129,721	120,194
Website
Property, Plant and Equipment, Gross	$ 775,881	$ 775,881

Note 18 - Operating Lease Com_3

Note 18 - Operating Lease Commitments and Contingencies (Details) - USD ($)	Sep. 01, 2018	Dec. 01, 2017	Feb. 28, 2018	Aug. 31, 2018	Dec. 31, 2018	Dec. 31, 2017	Feb. 28, 2020
Lease Expense					$ 626,980	$ 152,149
Summer LLC
Rent payments		$ 15,900
Termination Date		Dec. 31, 2025
PDS Management Group, LLC
Rent payments	$ 1,698		$ 3,727	$ 3,904			$ 2,255
Termination Date	Feb. 28, 2020
Suppliers
Contractual commitments					$ 535,445

Note 18 - Operating Lease Com_4

Note 18 - Operating Lease Commitments and Contingencies: Future Minimum Rental Payments for Operating Leases (Details)	Dec. 31, 2018USD ($)
Text Block [Abstract]
2019	$ 350,698
2020	195,355
2021	190,694
2022	190,694
2023	190,694
Thereafter	381,387
Total	$ 1,499,522

Note 19 - Executive Employmen_2

Note 19 - Executive Employment Agreements (Details) - Executive Employment Agreements	1 Months Ended
	Oct. 20, 2017$ / sharesshares
Option granted | shares	15,000
Share price | $ / shares	$ 2.50

Note 20 - Texas Sales And Use_2

Note 20 - Texas Sales And Use Tax Audit (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure Text Block [Abstract]
Accrued tax	$ 0	$ 375,000
Payment of accrued tax	$ 419,662

Note 21 - Acquistion Of Summe_3

Note 21 - Acquistion Of Summer Energy Northeast, LLC (Formerly Rep Energy, LLC) (Details) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Nov. 01, 2017
Net sales		$ 151,903,328	$ 117,683,175
Net loss		(7,753,870)	1,266,608
Customer relationship amortization		1,184,304	196,884
Unamortized of capitalized customer relationships		$ 2,165,724	$ 3,347,028
Acquistion Of Summer Energy Northeast, LLC
Interests				$ 2,177,912
Net assets acquired				$ 3,266,868
Share price				$ 1.50
Net sales	$ 928,360
Net loss	$ (338,281)

Note 21- Acquistion Of Summer E

Note 21- Acquistion Of Summer Energy Northeast, LLC :Schedule of assets acquired and liabilities assumed (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Nov. 01, 2017
Restricted cash	$ 3,402,890	$ 1,678,279
Accrued liabilities	$ (4,636,911)	$ (3,260,174)
Acquistion Of Summer Energy Northeast, LLC
Cash			$ 31,200
Restricted cash			91,186
Accounts receivable			1,014,465
Intangible asset - customer relationships			3,543,912
Accounts payable			(16,297)
Accrued liabilities			(564,921)
Debt			(832,677)
Total net assets acquired			$ 3,266,868

Note 21 - Acquistion Of Summe_4

Note 21 - Acquistion Of Summer Energy Northeast, LLC : Schedule of future amortization expense (Details)	Dec. 31, 2018USD ($)
Notes to Financial Statements
2019	$ 1,181,304
2020	984,420
Total	$ 2,165,724

Note 22 - Master Revolver Note

Note 22 - Master Revolver Note (Details) - USD ($)	Dec. 18, 2018	Dec. 31, 2018	Feb. 22, 2018	Dec. 31, 2017
Comerica Bank
Maturity date	Jun. 11, 2020
Interest rate	12.00%
Advance			$ 40,000
Master Note
Advance		$ 0		$ 40,000
Secured letter of credits		250,000		$ 250,000
Master Note | Comerica Bank
Amount available for credit		$ 800,000
Maturity date		Jul. 25, 2018
Interest rate		2.50%

Note 23 - Debt To Related Par_2

Note 23 - Debt To Related Parties Assumed (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Nov. 01, 2017
Interest rate	12.00%
Maturity date	Oct. 31, 2018
Payment of Related Party Debt	$ 767,677	$ 0
Summer Northeast
Related party debt	0	767,677	$ 767,677
Payment of Related Party Debt	767,677
Interest paid on related party debt	$ 35,057	$ 15,609

Note 24 - Related Party Loans (

Note 24 - Related Party Loans (Details) - USD ($)	Mar. 06, 2018	Jan. 08, 2018	Jan. 03, 2018	Apr. 16, 2018	Feb. 22, 2018	Dec. 31, 2018	Dec. 31, 2017
Repayment of related party loan						$ 767,677	$ 0
Interest						5,103
Promissory notes
Related Party Loans			$ 250,000
Interest rate		5.00%	5.00%
Term		365 days	365 days
Maturity date		Jul. 8, 2018	Jul. 3, 2018
Promissory notes | Pinnacle
Related Party Loans		$ 80,000				0
Repayment of related party loan	$ 40,000				$ 40,000
Interest rate		5.00%
Term		365 days
Maturity date		Jul. 8, 2019
Interest						558
Promissory notes | Tom O Leary
Related Party Loans			$ 125,000
Promissory notes | Neil Leibman
Related Party Loans		$ 373,000	$ 125,000	$ 173,000		0
Repayment of related party loan	$ 200,000
Interest						$ 3,884

Note 25 - Other Related Party_2

Note 25 - Other Related Party Transactions (Details) - USD ($)	Dec. 18, 2018	Jun. 28, 2018	May 17, 2018	Jan. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Disbursed cost					$ 91,000
Proceeds from Comerica Bank note					$ 2,900,000	$ 0
Comerica Bank
Proceeds from Comerica Bank note	$ 2,900,000
Interest rate	12.00%
Neil Leibman
Fuel costs				$ 4,000
Disbursed cost			$ 45,500
Tom O Leary
Disbursed cost			$ 45,500
Four Investors | Securities Purchase Agreements and Registration Rights Agreements
Shares issued		125,000
Purchase price per share		$ 1.50
Purchase price		187,500
Andrew Bursten
Shares issued		85,100
Related Party
Shares issued		39,900

Note 26 - Summer Energy 401(K_2

Note 26 - Summer Energy 401(K) Plan (Details)	12 Months Ended
	Dec. 31, 2018
Text Block [Abstract]
401 (K) Plan	Eligible employee participants are automatically enrolled at 3% of compensation unless a participant elects an alternative deferral percentage limited to dollar amount of $18,500 in 2018 or elects not to defer under the Plan. There is no Company match to the Plan.

Note 27 - Employee Stock Purc_2

Note 27 - Employee Stock Purchase Plan (Details) - Employee Stock Purchase Plan - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Maximum Annual Contributions Per Employee, Amount	$ 25,000
Employers Matching Contribution, Annual Vesting Percentage	10.00%
Maximum Contributions for All Employees	$ 24,000
Employer match	$ 5,208	$ 3,704

Note 28 - Subsequent Events (De

Note 28 - Subsequent Events (Details) - USD ($)

Mar. 29, 2019

Mar. 01, 2019

Feb. 07, 2019

Jan. 07, 2019

Sep. 28, 2018

Jul. 01, 2018

Mar. 06, 2018

Jan. 08, 2018

Jan. 03, 2018

May 13, 2014

Jan. 25, 2019

Dec. 27, 2018

Jun. 29, 2018

Apr. 19, 2018

Apr. 16, 2018

Feb. 20, 2018

Feb. 28, 2019

Jun. 01, 2019

Dec. 31, 2018

Dec. 31, 2017

Common stock issued for cash, Value

$ 3,637,500

$ 450,000

Common stock issued for cash, Share

2,425,000

Repayment of related party loan

$ 767,677

$ 0

2018 Stock Option and Stock Award Plan

Fair Value Assumptions, Method Used

Black-Scholes option-pricing model

Black-Scholes option-pricing model

Risk-free interest rate

2.65%

2.65%

Estimated volatility

119.27%

119.27%

Dividend yield

0.00%

0.00%

Expected life of the options

8 years

8 years

Options grant term

7 years 4 months 9 days

0 years

2018 Stock Option and Stock Award Plan | NonEmployee Stock Option

Fair Value Assumptions, Method Used

Black-Scholes option-pricing model

Black-Scholes option-pricing model

Black-Scholes option-pricing model

Black-Scholes option-pricing model

Black-Scholes option-pricing model

Risk-free interest rate

2.94%

2.60%

2.73%

2.77%

2.81%

Estimated volatility

143.29%

143.77%

144.57%

141.02%

143.28%

Dividend yield

0.00%

0.00%

0.00%

0.00%

0.00%

Expected life of the options

8 years

8 years

8 years

8 years

8 years

Common Stock

Common stock issued for cash, Value

$ 2,425

$ 409

Common stock issued for cash, Share

2,425,000

409,091

Tom O Leary | Common Stock

Shares issued

151,115

Exercise price

$ 1.50

Options grant term

5 years

Neil Leibman | Common Stock

Shares issued

151,115

Exercise price

$ 1.50

Options grant term

5 years

Promissory notes

Related Party Loans

$ 250,000

Interest rate

5.00%

5.00%

Term

365 days

365 days

Maturity date

Jul. 8, 2018

Jul. 3, 2018

Promissory notes | Tom O Leary

Related Party Loans

$ 125,000

Promissory notes | Neil Leibman

Related Party Loans

$ 373,000

$ 125,000

$ 173,000

$ 0

Repayment of related party loan

$ 200,000

Subsequent Event [Member]

Common stock issued for cash, Value

$ 4,770,000

Common stock issued for cash, Share

3,180,000

Share price

$ 1.50

Subsequent Event [Member] | 2018 Stock Option and Stock Award Plan | NonEmployee Stock Option

Shares issued

53,750

Fair value of shares issued

$ 103,170

Fair Value Assumptions, Method Used

Black-Scholes option-pricing model

Risk-free interest rate

2.21%

Estimated volatility

147.94%

Dividend yield

0.00%

Expected life of the options

8 years

Subsequent Event [Member] | 2018 Stock Option and Stock Award Plan | Employee Stock Option

Shares issued

2,500

Fair value of shares issued

$ 4,789

Fair Value Assumptions, Method Used

Black-Scholes option-pricing model

Risk-free interest rate

2.21%

Estimated volatility

147.94%

Dividend yield

0.00%

Expected life of the options

8 years

Subsequent Event [Member] | Referral Agreement | Warrant [Member]

Warrants issued

43,772

Exercise price of warrants

$ 1.50

Warrants Term

5 years

Subsequent Event [Member] | Referral Agreement | Warrant One [Member]

Warrants issued

6,715

Exercise price of warrants

$ 1.50

Warrants Term

5 years

Subsequent Event [Member] | Referral Agreement | Warrant Two [Member]

Warrants issued

6,715

Exercise price of warrants

$ 1.50

Warrants Term

5 years

Subsequent Event [Member] | Electricity Usage Resolution Agreement

Repayment of erroneous power settlement

$ 1,341,400

Subsequent Event [Member] | Letter Agreement | Summer Midwest

Utilities and Public Utility Commissions

$ 1,400,000

Subsequent Event [Member] | Promissory notes

Related Party Loans

$ 25,000

Repayment of related party loan

$ 25,000

Interest rate

5.00%

Term

365 days

Maturity date

Jul. 7, 2019

Subsequent Event [Member] | Promissory notes | Tom O Leary

Related Party Loans

$ 473,000

Repayment of related party loan

$ 473,000

Interest rate

5.00%

Term

365 days

Maturity date

Jul. 7, 2019