Blue Line Protection (BLPG) 10-Q 14 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Aug. 14, 2015
Document and Entity Information
Entity Registrant Name	Blue Line Protection Group, Inc.
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Amendment Flag	false
Entity Central Index Key	1,416,697
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		126,575,282
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2

Balance Sheets

Balance Sheets - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalent	$ 22,967	$ 211,922
Accounts receivable, net	110,567	62,101
Accrued receivables	77,979	54,790
Notes receivable	16,434	46,451
Prepaid expenses and deposits	2,500	2,500
Total current assets	230,447	377,764
Fixed assets, net:
Total fixed assets, net	172,028	189,438
Property, plant and equipment	750,000	750,000
Building improvements	348,553	348,553
Total fixed assets	1,270,581	1,287,991
Total assets	1,501,028	1,665,755
Current liabilities:
Accounts payable	131,386	143,019
Accrued liabilities	306,337	152,844
Note payable	77,075	2,000
Note payable - related parties	203,697	288,271
Current portion of long-term debt	3,735	3,735
Total current liabilities	722,230	589,869
Non-current liabilities:
Long-term debt	689,799	691,780
Total non-current liabilities	689,799	691,780
Total liabilities	$ 1,412,029	$ 1,281,649
Stockholders' equity (deficit)
Preferred Stock, $0.001 par value, 100,000,000 shares authorized, no shares issued and outstanding as of June 30, 2015 and December 31, 2014, respectively
Common Stock, $0.001 par value, 1,400,000,000 shares authorized, 126,575,282 and 122,845,282 issued and outstanding as of June 30, 2015 and December 31, 2014, respectively	$ 126,575	$ 122,845
Common Stock, owed but not issued, 2,568,750 shares and 748,750 shares as of June 30, 2015 and December 31, 2014, respectively	2,569	749
Additional paid-in capital	3,510,292	2,788,934
Accumulated deficit	(3,550,437)	(2,528,422)
Total stockholders' equity (deficit)	88,999	384,106
Total liabilities and stockholders' equity (deficit)	$ 1,501,028	$ 1,665,755

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2015	Dec. 31, 2014
Balance Sheet Related Disclosures [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	1,400,000,000	1,400,000,000
Common stock, shares issued	126,575,282	122,845,282
Common stock, shares outstanding	126,575,282	122,845,282
Common stock shares owed but not issued	2,568,750	748,750

Statements of Operations

Statements of Operations - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Statement [Abstract]
Revenue	$ 780,150	$ 237,331	$ 1,300,381	$ 287,993
Cost of revenue	(419,834)	(221,085)	(787,856)	(226,400)
Gross profit	360,316	16,246	512,525	61,593
Expenses:
Advertising	41	122,812	314	122,812
Depreciation	10,518	7,961	20,795	8,340
General and administrative expenses	981,608	1,506,351	1,472,248	1,618,048
Total expenses	992,167	1,637,124	1,493,357	1,749,200
Operating loss	(631,851)	$ (1,620,878)	(980,832)	$ (1,687,607)
Other expenses:
Interest expense	(11,868)		(33,936)
Interest expense - related party	(2,734)		(5,201)
Interest income	855	$ 1,238	2,911	$ 1,238
Forgiveness of LT debt	(4,957)		(4,957)
Total other expenses	(18,704)	$ 1,238	(41,183)	$ 1,238
Net loss	$ (650,555)	$ (1,619,640)	$ (1,022,015)	$ (1,686,369)
Weighted average number of common shares outstanding - basic	122,029,005	121,368,509	123,134,171	114,356,396
Weighted average number of common shares outstanding - diluted	130,915,253	121,368,509	130,519,515	115,330,506
Net loss per share - basic (per share)	$ (0.01)	$ (0.01)	$ (0.01)	$ (0.01)
Net loss per share - fully diluted (per share)	$ .00	$ (0.01)	$ (0.01)	$ (0.01)

Statements of Cash Flows

Statements of Cash Flows - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Operating activities
Net loss	$ (1,022,015)	$ (1,686,369)
Adjustments to reconcile net loss to net cash used by operating activities:
Depreciation	20,795	8,340
Stock-based compensation	$ 662,622	64,005
Shares issued for services		938,000
Shares issued for prepaid expenses		$ 81,291
Amortization of discount on note payable	$ 14,286
Changes in operating assets and liabilities:
(Increase) in accounts receivable and accrued liabilities	$ (71,655)	$ (60,730)
(Increase) in deposits and prepaid expenses		(20,242)
Increase in accounts payable and accrued liabilities	$ 141,861	$ 44,709
Increase in long-term liabilities	(1,981)
Net cash (used) by operating activities	$ (256,087)	$ (630,996)
Cash flows from investing activities
Issuance of notes receivable		$ (50,000)
Receipt of payments from notes receivable	$ 30,017
Purchase of fixed assets	$ (3,385)	$ (164,605)
Tennant improvements		(242,432)
Net cash (used by) investing activities	$ 26,632	(457,037)
Financing activities
Donated capital		7,106
Proceeds from notes payable	$ 75,075	166,008
Repayment of notes payable		$ (25,000)
Proceeds from notes payable - related parties	$ 87,425
Repayment of notes payable - related parties	(172,000)
Issuances of common stock for cash	50,000	$ 1,213,462
Net cash provided by financing activities	40,500	1,361,576
Net increase (decrease) in cash	(188,955)	273,543
Cash - beginning of the period	211,922	2,844
Cash - ending of the period	$ 22,967	$ 276,387
Supplemental disclosures
Interest paid
Income taxes paid
Non-cash transactions
Shares issued for fixed assets		$ 30,000

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2015
Disclosure Text Block [Abstract]
Basis of Presentation	Note 1 – Basis of presentation The interim financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in US dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (SEC). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. These statements reflect all adjustments, consisting of normal recurring adjustments, which, in the opinion of management, are necessary for fair presentation of the information contained therein. It is suggested that these interim financial statements be read in conjunction with the financial statements of the Company for the year ended December 31, 2014 and notes thereto included in the Company's annual report on Form 10-K. The Company follows the same accounting policies in the preparation of interim reports. Results of operations for the interim periods are not indicative of annual results.

History and organization of the

History and organization of the company	6 Months Ended
	Jun. 30, 2015
Disclosure Text Block [Abstract]
History and organization of the company	Note 2 – History and business of the company Blue Line Protection Group, Inc. provides armed protection, financial solutions, logistics, and compliance services for businesses engaged in the legal cannabis industry. The Company offers asset logistic services, such as armored transportation service; security services, including shipment protection, money escorts, security monitoring, asset vaulting, VIP and dignitary protection, and others; financial services, such as handling transportation and storage of currency; training; and compliance services.

Going Concern

Going Concern	6 Months Ended
	Jun. 30, 2015
Disclosure Text Block [Abstract]
Going Concern	Note 3 - Going concern The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As shown in the accompanying financial statements, the Company incurred a net loss of ($1,022,015) during the six months ended June 30, 2015, and had negative working capital at June 30, 2015. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. In order to continue as a going concern, the Company will need, among other things, additional capital resources. The Company is significantly dependent upon its ability, and will continue to attempt, to secure additional equity and/or debt financing. There are no assurances that the Company will be successful and without sufficient financing it would be unlikely for the Company to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence. These financial statements do not include any adjustments that might arise from this uncertainty.

Notes Receivable

Notes Receivable	6 Months Ended
	Jun. 30, 2015
Receivables [Abstract]
Notes Receivable	Note 4 – Notes receivable On May 15, 2014, the Company loaned $50,000 to a non-affiliated entity on a revolving basis at a rate of 18% per annum and due within one year from the date of issuance. During the six months ended June 30, 2015 and 2014, interest income earned was $2,911 and $1,238, respectively. As of June 30, 2015, the principal balance of the loan is $16,434 and accrued interest thereupon was $227.

Fixed Assets

Fixed Assets	6 Months Ended
	Jun. 30, 2015
Fixed assets, net:
Fixed Assets	Note 5 – Fixed assets Fixed assets consisted of the following at: June 30, 2015 December 31, 2014 Automotive vehicles $ 173,926 $ 173,926 Furniture and equipment 47,589 44,204 Fixed assets, total 221,515 218,130 Less: accumulated depreciation (49,487 ) (28,692) Fixed assets, net $ 172,028 $ 189,438 Depreciation expenses for the sixmonths ended June 30, 2015 and 2014 were $20,795 and $8,340, respectively. On July 15, 2014, the Company purchased a commercial building for a total purchase price of $750,000, for which the Company paid a down payment of $75,000 and financed the remaining $675,000 in the form of a promissory note. The note bears interest at a rate of 5% per annum on the unpaid principal balance and is due in full on July 31, 2016. Interest is paid monthly, in arrears, in the amount of $2,813 beginning August 31, 2014. Through June 30, 2015, approximately $348,553 in capital improvements have been made to the property. As of June 30, 2015, the Company has not yet placed the property into service and, accordingly, no depreciation expense has been recorded.

Debt and interest expense

Debt and interest expense	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Debt and interest expense	Note 6 – Debt and interest expense Through June 30, 2015, a non-affiliated third-party loaned the Company an aggregate of $2,000 in cash. The note bears no interest and is due upon demand. Beginning January 1, 2015, the Company began accruing implied interest on the unpaid principal balance at a rate of 6% per annum. As of June 30, 2015 and 2014, accrued interest payable was $59 and $0, respectively. During the three month periods ended June 30, 2015 and 2014, interest expense was $29 and $0, respectively. As of June 30, 2015, the principal balance owed on this loan is $2,000. On February 6, 2015, the Company borrowed $50,000 in cash from one non-affiliated person. The loan was due and payable on April 6, 2015 and bears interest at a rate of 10% per annum. As of June 30, 2015 and 2014, accrued interest payable was $1,973 and $0, respectively. During the three month periods ended June 30, 2015 and 2014, interest expense was $1,247 and $0, respectively. As of June 30, 2015, the principal balance owed on this loan is $50,000. In connection with the note, the Company is obligated to issue 100,000 shares of its common stock to the holder, for which a discount of $14,286 is attributed to the note, which was amortized over its life and recorded as interest expense. As of June 30, 2015 and 2014, $14,286 of the discount has been amortized and recorded as interest expense, leaving a balance of $0 in discounts related to this note. On April 17, 2015, the Company borrowed $25,000 in cash from one non-affiliated person. The loan was due and payable on May 1, 2015 and bears interest at a rate of 6% per annum. The note is past due and is subject to default interest of an additional 5% per month. As of June 30, 2015 and 2014, accrued interest payable was $510 and $0, respectively. During the three month periods ended June 30, 2015 and 2014, interest expense was $510 and $0, respectively. As of June 30, 2015, the principal balance owed on this loan is $25,000.

Notes Payable - Related Party

Notes Payable - Related Party	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
Notes Payable - Related Party	Note 7 – Notes payable – Related Party On July 31, 2014, the Company borrowed $98,150 from an entity materially controlled by an officer and shareholder of the Company. The loan is due and payable on demand and bears no interest. The Company is accruing implied interest on the unpaid principal balance at a rate of 6% per annum. As of June 30, 2015 and 2014, accrued interest payable was $2,904 and $0, respectively. During the three month periods ended June 30, 2015 and 2014, interest expense was $1,468 and $0, respectively. As of June 30, 2015, the principal balance owed on this loan is $98,150. On March 5, 2015, the Company borrowed $30,000 from an entity materially controlled by a shareholder of the Company. The loan is due and payable on demand and bears no interest. The Company is accruing implied interest on the unpaid principal balance at a rate of 6% per annum. As of June 30, 2015 and 2014, accrued interest payable was $681 and $0, respectively. During the three month periods ended June 30, 2015 and 2014, interest expense was $449 and $0, respectively. As of June 30, 2015, the principal balance owed on this loan is $30,000. Through March 31, 2015, a shareholder and former employee loaned the Company an aggregate of $286,446, in the form of cash and expenses paid on behalf of the Company. The loan is due and payable on demand and bears no interest. The Company has repaid $231,825 and through June 30, 2015, the principal balance owed on this loan is $54,92154,621. The Company is accruing implied interest on the unpaid principal balance at a rate of 6% per annum. As of June 30, 2015 and 2014, accrued interest payable was $1,616 and $0, respectively. During the three month periods ended June 30, 2015 and 2014, interest expense was $817 and $0, respectively. On June 25, 2015, the Company borrowed $20,000 from a former officer, director and shareholder of the Company. The loan is due and payable on demand and bears no interest. As of June 30, 2015, the principal balance owed on this loan is $20,000. Through June 30, 2015, the Company borrowed $44,000 from an officer and shareholder of the Company. The loan is due and payable on demand and bears no interest. The Company has repaid $43,000 and as of June 30, 2015, the principal balance owed on this loan is $1,000.

Long Term Notes Payable

Long Term Notes Payable	6 Months Ended
	Jun. 30, 2015
Disclosure Text Block [Abstract]
Long Term Notes Payable	Note 8 – Long Term Notes Payable On July 15, 2014, the Company purchased a commercial building for a total purchase price of $750,000, for which the Company paid a down payment of $75,000 and financed the remaining $675,000 in the form of a promissory note. The note bears interest at a rate of 5% per annum on the unpaid principal balance and is due in full on July 31, 2016. Interest is paid monthly, in arrears, in the amount of $2,813 beginning August 31, 2014. As of June 30, 2015, the principal balance is $675,000. During the three months ended June 30, 2015 and 2014 and a total of $8,438 and $0 in interest payments have been made. On November 21, 2014, the Company purchased a vehicle for a purchase price of $20,827, net of discounts. The Company financed the entire amount of $20,827 at an interest rate of 2.42% for five years, with a maturity date of December 5, 2019. As of June 30, 2015, the total principal balance of the note is $18,534, of which $14,799 is considered a long-term liability and the current portion of $3,735 is considered a current liability.

Stockholders' equity and share-

Stockholders' equity and share-based compensation	6 Months Ended
	Jun. 30, 2015
Disclosure Text Block Supplement [Abstract]
Stockholders' equity and share-based compensation	Note 9 - Stockholders’ equity and share-based compensation The Company was originally authorized to issue 100,000,000 shares of $0.001 par value common stock and 100,000,000 shares of $0.001 par value preferred stock. As of June 30, 2015, the Company had 126,575,282 shares of common stock issued and outstanding and no shares of preferred stock issued or outstanding. On March 16, 2015, the Company sold 400,000 shares of its common stock for gross cash proceeds of $50,000 to a non-related entity. Restricted Stock Units The Company measures all employee share-based payment awards using a fair-value method. The Company has a policy of issuing new shares to satisfy stock option exercises and issuance of stock awards. A summary of the Company’s Restricted Stock Unit (RSU) activity and related information for 2015 and 2014, is as follows: Number Of RSUs Weighted-Average Grant Date Fair Value Per Share Balance at December 31, 2014 0 $ 0.00 Granted 5,050,000 $ 0.16 Exercised 0 $ 0.00 Vested 3,352,777 $ 0.16 Cancelled 0 $ 0.00 Balance at June 30, 2015 5,050,000 $ 0.16 On April 24, 2015, the Company issued 1,000,000 shares of its common stock as Restricted Stock Units to a director of a subsidiary company as compensation. The fair market value of the common stock on the date of issuance was $0.17 per share. The first portion of 25%, or 250,000 shares, vested immediately upon issuance. The remaining 750,000 shares vest in equal performance-based installments. The Company recognized compensation expense related to this issuance of $42,500 during the three-month period ended June 30, 2015. On May 1, 2015, the Company issued an aggregate of 1,550,000 shares of its common stock as Restricted Stock Units to employees as incentive compensation. The fair market value of the common stock on the date of issuance was $0.16 per share. The RSUs vest in three equal annual installments, with the first portion of 602,777 shares immediately vested, upon which the Company recognized compensation expense in the amount of $13,778 during the three-month period ended June 30, 2015. On May 1, 2015, the Company issued 500,000 shares of its common stock as Restricted Stock Units to an employee as incentive compensation. The fair market value of the common stock on the date of issuance was $0.16 per share. The shares were vested immediately upon issuance and recognized compensation expense in the amount of $80,000 during the three-month period ended June 30, 2015. On May 1, 2015, the Company issued 2,000,000 shares of its common stock as Restricted Stock Units to an employee as incentive compensation for performance. The fair market value of the common stock on the date of issuance was $0.16 per share. As of June 30, 2015, the shares were not issued and are considered to be a common stock payable in the amount of $320,000. The Company recognized compensation expense in the amount of $320,000 during the three-month period ended June 30, 2015. Total stock-based compensation expense in connection with restricted stock units granted to employees recognized in the consolidated statement of operations for the six-month periods ended June 30, 2015 and 2014 was $456,278 and $0, respectively. Warrants and Options All stock options have an exercise price equal to the fair market value of the common stock on the date of grant. The fair value of each option award is estimated using a Black-Scholes option valuation model, which requires the input of certain highly subjective assumptions including expected term, risk free interest rate, stock price volatility and dividend yield. The Company has not paid any cash dividends on its common stock and does not anticipate paying any cash dividends in the foreseeable future. Consequently, the Company uses an expected dividend yield of zero in the Black-Scholes-Merton option valuation model. Volatility is an estimate based on the calculated historical volatility of similar entities in industry, in size and in financial leverage, whose share prices are publicly available.Expected term represents the estimated time from the date of the grant until the date of exercise and is based on the simplified method provided in the Securities Exchange Commission’s Staff Accounting Bulletin No. 107, which calculates the expected term as the midpoint between the vesting date and the end of the contractual term of the option. The Company bases the risk-free interest rate used in the Black-Scholes-Merton option valuation model on the implied yield currently available on U.S. Treasury issues with an equivalent remaining term equal to the expected life of the award. The underlying assumptions used in our Black-Scholes pricing model for these options include: Expected dividend yield 0 % Expected volatility range 234-358 % Expected term (in years) 3 years Risk-free interest rate 0.91 % As of December 31, 2013, there were no warrants or options outstanding to acquire any additional shares of common stock. The following is a summary of the Company’s stock option activity: Number Of Shares Weighted-Average Exercise Price Outstanding at December 31, 2014 11,736,900 $ 0.29 Granted 1,230,000 $ 0.19 Exercised 0 $ 0.00 Vested 2,861,807 $ 0.21 Cancelled/Forfeited (5,120,000) $ 0.37 Outstanding at June 30, 2015 7,846,900 $ 0.21 Options exercisable at June 30, 2015 2,861,807 $ 0.21 The following tables summarize information about stock options outstanding and exercisable at June 30, 2015: OPTIONS OUTSTANDING AND EXERCISABLE Range of Exercise Prices Number of Options Outstanding Weighted-Average Remaining Contractual Life in Years Weighted- Average Exercise Price Number Exercisable Weighted- Average Exercise Price $ 0.05 - 0.71 7,876,900 1.93 $ 0.21 2,861,807 $ 0.21 7,876,900 1.93 $ 0.21 2,861,807 $ 0.21 Total stock-based compensation expense in connection with options granted to employees recognized in the consolidated statement of operations for the six-month periods ended June 30, 2015 and 2014 was $206,344 and $64,005, respectively. We have employment agreements, whereby certain employees will receive incentive stock options to purchase the common stock of the Company if performance milestones are achieved. Such option compensation will be earned for any fiscal year only if employee remains employed on the last day of such year. The maximum aggregate amount of options that may be issued is 550,000 per fiscal year. The exercise price of any options issued to any employee shall be equal to the closing trading price of the Company’s stock on the last business day of the recently completed fiscal year in which the options were earned.All options granted shall (i) have a three-year term from the date of issuance and (ii) vest immediately upon issuance.

Fixed Assets Disclosure_ Schedu

Fixed Assets Disclosure: Schedule of fixed assets (Tables)	6 Months Ended
	Jun. 30, 2015
Fixed assets, net:
Schedule of fixed assets	Fixed assets consisted of the following at: June 30, 2015 December 31, 2014 Automotive vehicles $ 173,926 $ 173,926 Furniture and equipment 47,589 44,204 Fixed assets, total 221,515 218,130 Less: accumulated depreciation (49,487 ) (28,692) Fixed assets, net $ 172,028 $ 189,438

Stockholders' equity and shar16

Stockholders' equity and share-based compensation (Tables) - Jun. 30, 2015	Total	Total
Warrants and Options [Member]
Schedule of Stock Options, Activity	The following is a summary of the Company’s stock option activity: Number Of Shares Weighted-Average Exercise Price Outstanding at December 31, 2014 11,736,900 $ 0.29 Granted 1,230,000 $ 0.19 Exercised 0 $ 0.00 Vested 2,861,807 $ 0.21 Cancelled/Forfeited (5,120,000) $ 0.37 Outstanding at June 30, 2015 7,846,900 $ 0.21 Options exercisable at June 30, 2015 2,861,807 $ 0.21
Schedule of Stock Options- Assumptions	The underlying assumptions used in our Black-Scholes pricing model for these options include: Expected dividend yield 0 % Expected volatility range 234-358 % Expected term (in years) 3 years Risk-free interest rate 0.91 %
Schedule of Options Outstanding and Exercisable	The following tables summarize information about stock options outstanding and exercisable at June 30, 2015: OPTIONS OUTSTANDING AND EXERCISABLE Range of Exercise Prices Number of Options Outstanding Weighted-Average Remaining Contractual Life in Years Weighted- Average Exercise Price Number Exercisable Weighted- Average Exercise Price $ 0.05 - 0.71 7,876,900 1.93 $ 0.21 2,861,807 $ 0.21 7,876,900 1.93 $ 0.21 2,861,807 $ 0.21
Restricted Stock Units (RSU) [Member]
Schedule of Stock Options, Activity		A summary of the Company’s Restricted Stock Unit (RSU) activity and related information for 2015 and 2014, is as follows: Number Of RSUs Weighted-Average Grant Date Fair Value Per Share Balance at December 31, 2014 0 $ 0.00 Granted 5,050,000 $ 0.16 Exercised 0 $ 0.00 Vested 3,352,777 $ 0.16 Cancelled 0 $ 0.00 Balance at June 30, 2015 5,050,000 $ 0.16

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Going Concern Details Narrative
Net loss	$ (650,555)	$ (1,619,640)	$ (1,022,015)	$ (1,686,369)

Notes Receivable Disclosure (De

Notes Receivable Disclosure (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Interest income	$ 855	$ 1,238	$ 2,911	$ 1,238
Notes receivable	16,434		16,434		$ 46,451
Accrued interest receivable	$ 227		$ 227
Loan 2
Loan provided by the Company, issuance of note					$ 50,000

Fixed Assets (Details)

Fixed Assets (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment, Gross	$ 221,515	$ 218,130
(Less) accumulated depreciation	(49,487)	(28,692)
Fixed assets, net	172,028	189,438
Automobiles
Property, Plant and Equipment, Gross	173,926	173,926
Furniture and Fixtures
Property, Plant and Equipment, Gross	$ 47,589	$ 44,204

Fixed Assets (Details Narrative

Fixed Assets (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014	Jul. 15, 2014
Fixed Assets Details Narrative
Depreciation expense for the period	$ 10,518	$ 7,961	$ 20,795	$ 8,340
Commercial building purchased						$ 750,000
Capital improvements to building	$ 348,553		$ 348,553		$ 348,553

Debt and interest expense (Deta

Debt and interest expense (Details Narrative) - Jun. 30, 2015 - USD ($)	Total	Total	Total
Non-affiliated third-party Loan 3
Loan received			$ 50,000
Accrued interest payable	$ 1,973	$ 1,973	1,973
Interest expense on borrowings			1,247
Principal balance owed	50,000	50,000	50,000
Non-affiliated third-party Loan 1
Loan received		2,000
Accrued interest payable	59	59	59
Interest expense on borrowings		29
Principal balance owed	2,000	2,000	2,000
Non-affiliated person
Loan received	25,000
Accrued interest payable	510	510	510
Interest expense on borrowings	510
Principal balance owed	$ 25,000	$ 25,000	$ 25,000

Notes Payable - Related Party,

Notes Payable - Related Party, Disclosure (Details Narrative) - USD ($)	Jun. 25, 2015	Mar. 31, 2015	Mar. 05, 2015	Jul. 31, 2014	Jun. 30, 2015	Jun. 30, 2015	Jun. 30, 2014
Amount of loan repaid, related party						$ 172,000
Entity controlled by a shareholder
Proceeds from related party borrowings				$ 98,150
Accrued interest payable					$ 2,904	2,904
Interest expense on borrowings					1,468
Principal balance owed					98,150	98,150
Entity controlled by an officer and shareholder2
Proceeds from related party borrowings			$ 30,000
Accrued interest payable					681	681
Interest expense on borrowings					449
Principal balance owed					30,000	30,000
A shareholder
Proceeds from related party borrowings		$ 286,446
Accrued interest payable					1,616	1,616
Interest expense on borrowings					817
Principal balance owed					54,621	54,621
Amount of loan repaid, related party					231,825
Former officer, Director and shareholder
Proceeds from related party borrowings	$ 20,000
Principal balance owed					20,000	20,000
Officer and shareholder 3
Proceeds from related party borrowings						44,000
Principal balance owed					$ 1,000	1,000
Amount of loan repaid, related party						$ 43,000

Long Term Notes Payable Disclos

Long Term Notes Payable Disclosure (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2015	Dec. 31, 2014	Nov. 21, 2014	Jul. 15, 2014
Commercial building purchased				$ 750,000
Purchase of assets financed	$ 689,799	$ 691,780
Interest payments	8,438
Purchase of vehicle, amount due current	3,735	$ 3,735
Commercial building
Purchase of assets financed	675,000
Purchase of vehicle, amount due current	675,000
Vehicle
Purchase of assets financed	20,827
Vehicle purchased			$ 20,827
Purchase of vehicle, amount due current	$ 18,534

Stockholders' equity and shar24

Stockholders' equity and share-based compensation (Details) - Jun. 30, 2015 - $ / shares	Total
Warrants and Options [Member]
Stock options outstanding, at beginning of period	11,736,900
Stock options outstanding, weighted average exercise price at beginning of period	$ 0.29
Stock options granted during the period	1,230,000
Stock options granted, weighted average exercise price	$ 0.19
Stock options vested during the period	2,861,807
Stock options vested, weighted average exercise price	$ 0.21
Stock options cancelled during the period	(5,120,000)
Stock options cancelled, weighted average exercise price	$ 0.37
Stock options outstanding, at end of period	7,846,900
Stock options outstanding, weighted average exercise price, at end of period	$ 0.21
Stock options exercisable	2,861,807
Stock options exercisable, weighted average exercise price	$ 0.21
Restricted Stock Units (RSU) [Member]
Stock options outstanding, at beginning of period	0
Stock options outstanding, weighted average exercise price at beginning of period	$ .00
Stock options granted during the period	5,050,000
Stock options granted, weighted average exercise price	$ .16
Stock options vested during the period	3,352,777
Stock options vested, weighted average exercise price	$ .16
Stock options cancelled during the period	0
Stock options cancelled, weighted average exercise price	$ .00
Stock options outstanding, at end of period	5,050,000
Stock options outstanding, weighted average exercise price, at end of period	$ 0.16

Stockholders' equity and shar25

Stockholders' equity and share-based compensation (Details 2) - 6 months ended Jun. 30, 2015 - Warrants and Options [Member]	Total
Fair Value Assumptions, Method Used	Black-Scholes pricing model
Expected dividend yield	0.00%
Minimum Expected volatility range	234.00%
Maximum Expected volatility range	358.00%
Expected term (in years)	3 years
Risk-free interest rate	0.91%

Stockholders' equity and shar26

Stockholders' equity and share-based compensation (Details 3) - Warrants and Options [Member] - $ / shares	6 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Exercise Price Upper Range Limit	$ 0.05
Exercise Price Lower Range Limit	$ 0.71
Options Outstanding - Shares	7,846,900	11,736,900
Options Outstanding - Weighted Average Remaining Contract Life	1 year 11 months 5 days
Options Outstanding - Weighted - Average Exercise Price	$ 0.21	$ 0.29
Number Exercisable	2,861,807
Options Exercisable - Weighted - Average Exercise Price	$ 0.21

Stockholders' equity and shar27

Stockholders' equity and share-based compensation (Details Narrative) - USD ($)	May. 01, 2015	Apr. 24, 2015	Mar. 16, 2015	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Common stock issued			400,000	126,575,282		126,575,282		122,845,282
Proceeds from issuance of stock			$ 50,000			$ 50,000	$ 1,213,462
Warrants and Options [Member]
Stock-based compensation expense					$ 64,005	206,344
Restricted Stock Units (RSU) [Member]
Stock-based compensation expense						$ 456,278
Restricted Stock Units (RSU) [Member] | Director [Member]
Common stock issued		1,000,000
Fair value of Common stock issued (per share)		$ .17
Stock-based compensation expense				$ 42,500
Restricted Stock Units (RSU) [Member] | Employees As Incentive Compensation [Member]
Common stock issued	1,550,000
Fair value of Common stock issued (per share)	$ .16
Stock-based compensation expense				13,778
Restricted Stock Units (RSU) [Member] | Employees As Incentive Compensation 2 [Member]
Common stock issued	500,000
Fair value of Common stock issued (per share)	$ .16
Stock-based compensation expense				80,000
Restricted Stock Units (RSU) [Member] | Employees As Incentive Compensation 3 [Member]
Common stock issued	2,000,000
Fair value of Common stock issued (per share)	$ .16
Stock-based compensation expense				$ 320,000