Southern Concepts Restaurant (RIBS) 10-Q 15 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2015	15-May-15
Document and Entity Information [Abstract]
Entity Registrant Name	Southern Concepts Restaurant Group, Inc.
Entity Central Index Key	1445918
Amendment Flag	FALSE
Document Type	10-Q
Document Period End Date	31-Mar-15
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	-19
Document Fiscal Year Focus	2015
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		50,249,653

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$442,579	$1,182,099
Prepaid expenses and other	164,287	66,023
Inventory	64,504	64,091
Total current assets	671,370	1,312,213
Deposits	80,525	80,525
Deferred financing costs	21,277	28,369
Related party receivable	25,787	25,787
Intangible asset, net	39,375	40,625
Property and equipment, net	3,599,080	2,986,050
Total assets	4,437,414	4,473,569
Current liabilities:
Accounts payable	150,712	91,792
Accrued expenses	329,742	229,539
Related party notes payable and accrued interest	90,000	117,318
Note payable and accrued interest	472,275	218,970
Convertible notes payable and accrued interest, current portion	137,487	129,589
Total current liabilities	1,180,216	787,208
Deferred rent	325,427	303,070
Convertible notes payable and accrued interest, less current portion, (net of $563,322 (2015) and $528,019 (2014) discount)	815,256	722,439
Related party note payable (net of $640,395 (2015) and $731,880 (2014) discount)	609,604	520,184
Total liabilities	2,930,503	2,232,901
Commitments and contingencies
Equity
Preferred stock - par value $0.001; Authorized Series A shares - 4,884,859; Issued and outstanding Series A shares - 4,884,859 (2015 and 2014)	248,994	248,994
Common stock - no par value; Authorized shares - 120,000,000 Issued and outstanding shares - 49,524,653 (2015) and 48,783,363 (2014)	8,074,329	7,916,942
Additional paid-in capital	2,694,555	2,602,171
Accumulated deficit	-9,530,787	-8,692,743
Total Bourbon Brothers Holding Corporation ("BBHC") equity	1,487,090	2,075,364
Noncontrolling interest	19,820	65,304
Total equity	1,506,911	2,140,668
Total liabilities and equity	$4,437,414	$4,473,569

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
CONDENSED CONSOLIDATED BALANCE SHEETS [Abstract]
Convertible notes payable and accrued interest, discount	$563,322	$528,019
Related party note payable, discount	$640,395	$731,800
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	4,884,859	4,884,859
Preferred stock, shares issued	4,884,859	4,884,859
Preferred stock, shares outstanding	4,884,859	4,884,859
Common stock, par value	$0	$0
Common stock, shares authorized	120,000,000	120,000,000
Common stock, shares issued	49,524,653	48,783,363
Common stock, shares outstanding	49,524,653	48,783,363

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF LOSS (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
CONDENSED CONSOLIDATED STATEMENTS OF LOSS [Abstract]
Revenue	$1,240,666	$1,269,888
Operating expenses:
Restaurant operating costs, (related party $100,300 (2015) and $85,385 (2014)), exclusive of depreciation and amortization below	1,267,918	1,345,822
General and administrative	559,118	808,374
Selling and marketing	22,218	90,527
Depreciation and amortization	113,450	100,531
Total operating expenses	1,962,704	2,345,254
Loss from operations	-722,038	-1,075,366
Other expense:
Interest expense	-181,490	-26,779
Net loss	-903,528	-1,102,145
Net loss attributable to noncontrolling interest	-65,484	-90,139
Net loss attributable to BBHC	-838,044	-1,012,006
Net loss	($903,528)	($1,102,145)
Basic and diluted net loss per share attributable to BBHC common shareholders	($0.02)	($0.03)
Weighted average number of common shares outstanding - basic and diluted	48,998,692	29,284,268

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF LOSS (Parenthetical) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
CONDENSED CONSOLIDATED STATEMENTS OF LOSS [Abstract]
Related party expenses	$100,300	$85,385

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities
Net cash used in operating activities	($512,557)	($659,871)
Cash flows from investing activities
Cash acquired in acquisition		869,907
Purchase of property and equipment	-725,232	-214,860
Net cash (used in) provided by investing activities	-725,232	655,047
Cash flows from financing activities
Contribution to subsidiary by non-controlling interest	20,000
Proceeds from issuance of short-term promissory note	-27,318
Proceeds from sale of common stock	157,387	275,000
Proceeds from issuance of promissory notes and warrants	80,000
Proceeds from issuance of long-term debt	268,200
Net cash provided by financing activities	498,269	275,000
Net (decrease) increase in cash and cash equivalents	-739,520	270,176
Cash and cash equivalents, beginning	1,182,099	13,611
Cash and cash equivalents, ending	442,579	283,787
Supplemental disclosure of non-cash investing and financing activities:
Preferred stock converted to common stock		680,884
Acquisition of BBHCLLC in exchange for preferred and common stock		$1,963,507

CONDENSED_CONSOLIDATED_STATEME3

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (USD $)	Total	Common Stock [Member]	Preferred Stock [Member]	Additional paid-in capital [Member]	Accumulated Deficit [Member]	Non-Controlling Interest [Member]
Balances, beginning at Dec. 31, 2014	$2,140,668	$7,916,942	$248,994	$2,602,171	($8,692,743)	$65,304
Balances, beginning, shares (preferred) at Dec. 31, 2014	4,884,859		4,884,859
Balances, beginning, shares at Dec. 31, 2014	48,783,363	48,783,363
Issuance of common stock for cash	157,387	157,387
Issuance of common stock for cash, shares		741,290
Debt discount on convertible debt allocated to warrants and beneficial conversion feature	18,185			18,185
Stock-based compensation	74,199			74,199
Contribution by non-controlling interest holder	20,000					20,000
Net loss	-903,528				-838,044	-65,484
Balances, ending at Mar. 31, 2015	$1,506,911	$8,074,329	$248,994	$2,694,555	($9,530,787)	$19,820
Balances, ending, shares (preferred) at Mar. 31, 2015	4,884,859		4,884,859
Balances, ending, shares at Mar. 31, 2015	49,524,653	49,524,653

ORGANIZATION_RECENT_EVENTS_BAS

ORGANIZATION, RECENT EVENTS, BASIS OF PRESENTATION AND MANAGEMENT'S PLANS	3 Months Ended
	Mar. 31, 2015
ORGANIZATION, RECENT EVENTS, BASIS OF PRESENTATION AND MANAGEMENT'S PLANS [Abstract]
ORGANIZATION, RECENT EVENTS, BASIS OF PRESENTATION AND MANAGEMENT'S PLANS	NOTE 1 – ORGANIZATION, RECENT EVENTS, BASIS OF PRESENTATION AND MANAGEMENT'S PLANS
	Organization and Recent Events
	Southern Concepts Restaurant Group, Inc. (“SCRG” or the “Company”) is a Colorado corporation that was formed on January 29, 2008. The Company, on March 9, 2015, with approval of a majority of the Company's shareholders, changed its name from Bourbon Brothers Holding Corporation to Southern Concepts Restaurant Group, Inc.
	The Company operates and manages restaurants through its wholly-owned and majority-owned subsidiaries, including:
	SH Franchisee & Licensing Corp. (“SH”)
	Southern Hospitality Denver Holdings, LLC (“SHDH”)
	Southern Hospitality Denver, LLC (“SHD”)
	Southern Hospitality Lone Tree, LLC (“SHLT”)
	SHQ Glendale, LLC (“SHQG”)
	Southern Hospitality Tejon, LLC (“SHT”)
	Southern Hospitality Southern Kitchen Colorado Springs, LLC (“SHSK”)
	Bourbon Brothers Holding Company, LLC (“BBHCLLC”)
	Bourbon Brothers Restaurant Group, LLC (“BBRG”)
	Bourbon Brothers Franchise, LLC (“BBF”)
	Bourbon Brothers Brand, LLC (“BBB”)
	The Company began revenue generating activities in late February 2013, with the opening of its first Denver-based restaurant. In January 2014, the Company opened its second restaurant in Colorado Springs, Colorado, and in April 2015, the Company opened its third restaurant in Lone Tree, Colorado.
	Additionally, the Company has begun to develop a fast casual, Southern Hospitality-branded restaurant concept, in which the Company plans to open one to two units during 2015.
	The Company is a party to a franchise agreement (the “FA” or the “Franchise Agreement”) with SH Franchising & Licensing LLC, dba Southern Hospitality BBQ (the “Franchisor” or “SHFL”). In addition, in February 2015, the Company entered into a Master License Agreement (“MLA”) with SHFL which grants the Company the right to license up to five Southern Hospitality-branded fast casual restaurants (SHQ) in the Denver and Colorado Springs markets over the next 18 months. SHFL and SCRG have agreed to a royalty of (2.5%) of gross sales on each of the new SHQ locations. The agreement pertains exclusively to Company's right to develop the SHQ locations and does not restrict the Company from developing a similar, competitive brand in the future. Finally, in developing the SHQ concept, SCRG will retain joint ownership of this concept, which pertains to the functionality of the restaurant.
	In February 2015, the Company also executed a sixth amendment to the Franchise Agreement which specifically grants SCRG the right to develop two new full service Southern Hospitality restaurants during 2015, the locations of which were named in the document to be Lone Tree, Colorado and downtown Colorado Springs, Colorado. Additionally, the sixth amendment grants the Company the right to rebrand its Bourbon Brothers Southern Kitchen restaurant in northern Colorado Springs into a Southern Hospitality-branded full service franchised restaurant operating under the trade name Southern Hospitality Southern Kitchen, a differentiated and slightly more upscale concept to that of the original concept.
	Basis of Presentation
	The unaudited condensed consolidated financial statements included herein have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and accounting principles generally accepted in the United States (“U.S. GAAP”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures included herein are adequate to make the information presented not misleading. A description of the Company's accounting policies and other financial information is included in the audited consolidated financial statements as filed with the SEC in the Company's Annual Report on Form 10-K for the year ended December 31, 2014. Amounts as of December 31, 2014, are derived from those audited consolidated financial statements. These interim unaudited consolidated financial statements should be read in conjunction with the annual audited consolidated financial statements, accounting policies and notes thereto, included in the Company's Annual Report on Form 10-K for the year ended December 31, 2014, which has previously been filed with the SEC.
	In the opinion of management, the accompanying unaudited consolidated financial statements contain all adjustments necessary to present fairly the financial position of the Company as of March 31, 2015, and the results of operations and cash flows for the periods presented. All such adjustments include those that are of a normal recurring nature. The results of operations for the three months ended March 31, 2015, are not necessarily indicative of the results that may be achieved for a full fiscal year and cannot be used to indicate financial performance for the entire year.
	Management's Plans
	The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business.  The Company reported a net loss of approximately $0.9 million and $1.1 million for the three month periods ended March 31, 2015 and 2014, respectively, and has an accumulated deficit of approximately $9.5 million at March 31, 2015. The unaudited condensed consolidated financial statements do not include any adjustments relating to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.
	The Company has devoted substantially all of its efforts to developing its business plan, raising capital, and opening and operating its three restaurants in Denver, Colorado Springs and Lone Tree.
	The Company began revenue generating activities in late February 2013 with the opening of its first Denver-based restaurant. In January 2014, SHSK opened in Colorado Springs and began generating revenues. The Company's most recent restaurant, SHLT, opened in Lone Tree on April 27, 2015.  The Company's continued implementation of its business plan is dependent on its future profitability and engaging in strategic transactions, or on additional debt or equity financing, which may not be available in amounts or on terms acceptable to the Company or at all. As a consequence, if the Company is unable to achieve and maintain profitability through current restaurant operations, enter into strategic transactions, or obtain additional financing in the near term, the Company may be required to delay its business plan implementation, which would have a material adverse impact on the Company.

SIGNIFICANT_ACCOUNTING_POLICIE

SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2015
SIGNIFICANT ACCOUNTING POLICIES [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES
	Principles of Consolidation
	The consolidated financial statements include the accounts of the Company and its subsidiaries.  All material intercompany accounts, transactions and profits are eliminated in consolidation.
	Accounting guidance provides a framework for determining whether an entity should be considered a variable interest entity (VIE), and if so, whether the Company's involvement with the entity results in a variable interest in the entity. If the Company determines that it does have a variable interest in the entity, it must perform an analysis to determine whether it represents the primary beneficiary of the VIE. If the Company determines it is the primary beneficiary of the VIE, it is required to consolidate the assets, liabilities and results of operations and cash flows of the VIE into the consolidated financial statements of the Company.
	A company is the primary beneficiary of a VIE if it has a controlling financial interest in the VIE. A company is deemed to have a controlling financial interest in a VIE if it has both (i) the power to direct the activities of the VIE that most significantly impact the VIE's economic performance and (ii) the obligation to absorb the losses of the VIE that could potentially be significant to the VIE or the right to receive benefits from the VIE that could potentially be significant to the VIE.
	The Company has concluded that there are no VIE's subject to consolidation at March 31, 2015 and December 31, 2014. While the Company believes its evaluation is appropriate, future changes in estimates, judgments and assumptions in the case of an evaluation triggered by a reconsideration event as defined in the accounting standard may affect the determination of primary beneficiary status and the resulting consolidation, or deconsolidation, of the assets, liabilities and results of operations of a VIE on the Company's consolidated financial statements.
	Use of Estimates
	The process of preparing financial statements in conformity with accounting principles generally accepted in the United States of America requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues, costs and expenses during the reporting period. Actual results could differ from the estimates. Changes in estimates are recorded in the period of change.
	Fair Value Measurements
	The Company accounts for financial instruments pursuant to accounting guidance which defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair measurements.  To increase consistency and comparability in fair value measurements, the accounting guidance established a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three levels as follows:
	Level 1 – quoted prices (unadjusted) in active markets of identical assets or liabilities;
	Level 2 – observable inputs other than Level 1, quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets in markets that are not active, and model-derived prices whose inputs are observable or whose significant value drivers are observable; and
	Level 3 – assets and liabilities whose significant value drivers are unobservable.
	Observable inputs are based on market data obtained from independent sources, while unobservable inputs are based on the Company's market assumptions.  Unobservable inputs require significant management judgments or estimation. In some cases, the inputs used to measure an asset or liability may fall into different levels of the fair value hierarchy.  In those instances, the fair value measurement is required to be classified using the lowest level of input that is significant to the fair value measurement.  Such determination requires significant management judgment.  There were no financial assets or liabilities measured at fair value, with the exception of cash and cash equivalents as of March 31, 2015.
	The carrying amounts of accounts payable and notes payable approximate their fair values due to their interest rates and/or  short-term maturities.  The carrying amounts of related party receivables and payables are not practicable to estimate based on the related party nature of the underlying transaction.
	Non-controlling Interest
	The non-controlling interest represents capital contributions, income and loss attributable to the owners of less than wholly-owned consolidated entities (SHD, SHSK and SHLT), and are reported in equity. From inception through March 31, 2015, in exchange for their interest in SHD, the non-controlling members contributed $897,465 in cash (no contributions in 2014). The non-controlling members of SHSK contributed $20,000 in cash for the three months ended March 31, 2015.
	Pre-opening Costs
	Pre-opening costs, such as employee payroll and related training costs are expensed as incurred and include direct and incremental costs incurred in connection with the opening of each restaurant. Pre-opening costs also may include non-cash rental costs under operating leases incurred during a construction period.
	Cash and Cash Equivalents
	Cash equivalents include short-term highly liquid investments with an original a maturity of three months or less when purchased.  In addition, the majority of payments due from financial institutions for the settlement of debit card and credit card transactions process within two business days, and therefore these payments due are classified as cash and cash equivalents.
	Inventory
	Inventory consists of food and beverages and is stated at the lower of cost (first-in, first-out) or market.
	Property and Equipment
	Management reviews property and equipment, including leasehold improvements, for impairment when events or circumstances indicate these assets might be impaired. The Company's management considers, or will consider, such factors as the Company's history of losses and the disruptions in the overall economy in preparing an analysis of its property, including leasehold improvements, to determine if events or circumstances have caused these assets to be impaired. Management bases this assessment upon the carrying value versus the fair value of the asset and whether or not that difference is recoverable. Such assessment is performed on a restaurant-by-restaurant basis and includes relevant facts and circumstances including the physical condition of the asset. If management determines the carrying value of the restaurant assets exceeds the projected future undiscounted cash flows, an impairment charge would be recorded to reduce the carrying value of the restaurant assets to their fair value. Management determined that no impairment existed at March 31, 2015 and December 31, 2014.
	Leasehold improvements are stated at cost. Property and equipment costs directly associated with the acquisition, development and construction of a restaurant are capitalized. Expenditures for minor replacements, maintenance and repairs are expensed as incurred. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets, and leasehold improvements are amortized over the shorter of the lease term or the estimated useful lives of the assets. Property and equipment are not depreciated/amortized until placed in service. Upon retirement or disposal of assets, the accounts are relieved of cost and accumulated depreciation and the related gain or loss is reflected in earnings.
	Capitalized Interest
	Interest on funds used to finance the acquisition and construction of a restaurant to the date the asset is placed in service is capitalized.
	Leases and Deferred Rent
	The Company leases and intends to lease substantially all of its restaurant properties.  For leases that contain rent escalation clauses, the Company records the total rent payable during the lease term and recognizes expense on a straight-line basis over the initial lease term, including the "build-out" or "rent-holiday" period where no rent payments are typically due under the terms of the lease. Any difference between minimum rent and straight-line rent is recorded as deferred rent. Additionally, contingent rent expense based on a percentage of revenue is accrued and recorded to the extent it is expected to exceed minimum base rent per the lease agreement based on estimates of probable levels of revenue during the contingency period.  Long-term deposits on leases in the amount of $80,525 are recorded as of March 31, 2015 and December  31, 2014, respectively.  Deferred rent also includes a tenant improvement allowance which is amortized as a reduction of rent expense, also on a straight-line basis over the initial term of the lease.
	Revenue Recognition
	The Company recognizes revenues pursuant to SEC Staff Accounting Bulletin (“SAB”) No. 104, Revenue Recognition, and applicable related guidance. Revenue is derived from the sale of prepared food and beverage and select retail items. Revenue is recognized at the time of sale and is reported on the Company's consolidated statements of income (loss) net of sales taxes collected. The amount of sales tax collected is included in accrued expenses until the taxes are remitted to the appropriate taxing authorities.
	Advertising Expenses
	Advertising costs are expensed as incurred. Total advertising expenses were approximately $22,200 and $90,500 for the three months ended March 31, 2015 and 2014, respectively.
	Stock-Based Compensation
	The Company accounts for stock-based compensation under Accounting Standards Codification (“ASC”) 718, Share-Based Payment. ASC 718 requires the recognition of the cost of services received in exchange for an award of equity instruments in the financial statements and is measured based on the grant date fair value of the award. ASC 718 also requires the stock-based compensation expense to be recognized over the period of service in exchange for the award (generally the vesting period). The Company estimates the fair value of each stock option at the grant date by using an option pricing model, typically the Black-Scholes model.
	Income Taxes
	Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax bases of assets and liabilities and their financial statement reported amounts, and for tax loss and credit carry-forwards. A valuation allowance is provided against deferred tax assets when it is determined to be more likely than not that the deferred tax asset will not be realized.
	The Company determines its income tax expense (benefit) in each of the jurisdictions in which it operates. Income tax includes an estimate of the current income tax expense (benefit), as well as deferred income tax expense, which results from the determination of temporary differences arising from the different treatment of items for book and tax purposes. The Company files income tax returns in the U.S. federal jurisdiction and in various state and local jurisdictions.  Periods subject to examination for the Company's federal and state income tax returns are 2011 through the 2014 tax year.
	Certain of the Company's subsidiaries are limited liability companies (“LLC's”), which are treated for tax purposes as pass-through entities. As a result, any taxes are the responsibility of the respective members.
	The Company assesses the likelihood of the financial statement effect of a tax position that should be recognized when it is more likely than not that the position will be sustained upon examination by a taxing authority based on the technical merits of the tax position, circumstances, and information available as of the reporting date. Management does not believe that there are any uncertain tax positions that would result in an asset or liability for taxes being recognized in the accompanying consolidated financial statements. The Company recognizes tax related interest and penalties, if any, as a component of income tax expense.
	Net loss per share
	Basic net loss per share is computed by dividing the net loss applicable to common shareholders by the weighted-average number of shares of common stock outstanding for the period. Diluted net loss per share reflects the potential dilution that could occur if dilutive securities were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company, unless the effect of such inclusion would reduce a loss or increase earnings per share. For each of the periods presented in the accompanying consolidated financial statements, the effect of the inclusion of dilutive shares would have resulted in a decrease in loss per share. Common stock options, warrants and shares underlying convertible debt aggregating 27,014,595 and 6,235,226 for the periods ended March 31, 2015 and 2014, respectively, have been excluded from the calculation of diluted net loss per common share.
	Recently Issued Accounting Standards
	In August 2014, the Financial Accounting Standards Board (FASB) issued ASU No. 2014-15, Presentation of Financial Statements – Going Concern: Disclosures of Uncertainties about an Entity's Ability to Continue as a Going Concern.” This new standard requires management to perform interim and annual assessments of an entity's ability to continue as a going concern within one year of the date the financial statements are issued.  An entity must provide certain disclosures if conditions or events raise substantial doubt about the entity's ability to continue as a going concern.  The guidance is effective for annual periods ending after December 15, 2016, and interim periods thereafter, with early application permitted.  The Company is currently evaluating this new standard and the potential impact this standard may have upon adoption.
	In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts from Customers, which supersedes the revenue recognition in Revenue Recognition (Topic 605), and requires entities to recognize revenue in a way that depicts the transfer of potential goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services.  ASU 2014-09 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016, and is to be applied retrospectively, with early adoption not permitted.  The Company is currently evaluating this new standard and the potential impact this standard may have upon adoption.
	In February 2015, the FASB issued ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis. Once effective, ASU No. 2015-02 will apply to the consolidation assessment of all entities. This standard is effective for public reporting entities in fiscal periods beginning after December 15, 2015. The Company is evaluating this new standard and its potential impact. Early adoption is permitted.
	Management has not identified any other recently issued accounting standards that it believes may have a significant impact on the Company's unaudited condensed consolidated financial statements.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2015
INTANGIBLE ASSET [Abstract]
INTANGIBLE ASSET	NOTE 3 – INTANGIBLE ASSETS
	The intangible asset at March 31, 2015, represents franchise license costs for the Denver restaurant (net of accumulated amortization of $10,625).
	Amortization expense of $1,250 has been recorded for each of the three month periods ended March 31, 2015 and 2014. Amortization expense for the next five years and thereafter is estimated to be as follows:
	2015 (remaining nine months)	$	3,750
	2016		5,000
	2017		5,000
	2018		5,000
	2019		5,000
	Thereafter		15,625
		$	39,375
	The Company licenses the rights to the trademark “Bourbon Brothers” and certain intellectual property, as defined, from a related party, Bourbon Brothers LLC (“BBLLC), for use in the Company's business operations. BBLLC has granted an exclusive license to use and to sublicense the tradename and intellectual property for an initial ten-year term. The agreement shall automatically renew for additional terms of ten-years each without any action required by either party. This license agreement does not require the payment of royalties or any other consideration.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2015
PROPERTY AND EQUIPMENT [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT
	As of March 31, 2015 and December 31, 2014, property and equipment consists of the following:
		March 31,			December 31,
		2015			2014			Useful lives
	Leasehold improvements	$	2,528,080		$	2,227,438		10 years
	Website development		21,500			21,500		3 years
	Equipment		1,679,672			1,299,220		3-7 years
	Computers and hardware		162,994			116,275		5 years
			4,392,246			3,664,433
	Less accumulated depreciation		(793,165	)		(678,383	)
		$	3,599,081		$	2,986,050
	The Company's first Denver-based restaurant opened in late February 2013, for which the Company began depreciating such assets.   The Company's Colorado Springs-based restaurant opened in late January 2014, for which the Company began depreciating such assets.  Depreciation expense was approximately $114,800 and $99,300 for the three months ending March 31, 2015 and 2014, respectively.

NOTES_PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2015
NOTES PAYABLE [Abstract]
NOTES PAYABLE	NOTE 5 – NOTES PAYABLE
	Convertible Notes:
	The Company has outstanding promissory notes (the “Notes”) that bear interest at 5% per annum, they are unsecured, and their maturity dates are seven years from their issue date (2018-2019). Quarterly payments are applied against accrued interest first, then principal. The minimum aggregate quarterly payment to Note holders is 2.5% of the Company's portion of gross quarterly revenues from each Southern Hospitality BBQ restaurant.  At March 31, 2015, the Company has not made all required payments of interest on the Notes.  The Company may cure this deferral in interest payments within a defined period of time, as provided for in the note agreements, thus preventing the Notes from becoming callable.
	The Notes and accrued interest are convertible, at the option of the holder. The conversion price is 80% of the 20-day average closing sales price on the date conversion is elected, but not less than $0.50 per share.  The Company is amortizing a discount related to this beneficial conversion feature to interest over the term of the Notes.  Approximately $6,310 and $12,000 was amortized for the three months ended March 31, 2015 and 2014, respectively.  No Notes were converted as of March 31, 2015 or 2014.  At March 31, 2015 and December 31, 2014, the balance of the Notes and accrued interest, net of discount, was approximately $605,000 and $603,400, respectively.
	Beginning in August 2014, the Company began selling 6.5% promissory notes (the “2014 Notes”) along with warrants to purchase the Company's common stock. Investors received a warrant to purchase four shares of common stock for each one dollar of principal amount loaned to the Company with an exercise price of $0.40 per share, exercisable for three years. The 2014 Notes bear interest at 6.5% per annum, they are unsecured, and their maturity dates are five years from their issue date. The Company sold $460,000 of notes from August 2014 through December 31, 2014, and $80,000 of notes in the first quarter ended March 31, 2015. The 2014 Notes and accrued interest become convertible, at the option of the holder, after two years from the issue date. The conversion price is the lower of 80% of the 20-day average closing sales price on the date conversion is elected or $0.25 per share.
	The 2014 Notes were recorded at $540,000 after discounting the convertible notes based on the relative fair value of the warrants issued with the debt, of approximately $259,600, to a net value at March 31, 2015 of $280,400. The warrants were issued with the convertible debt and their relative fair value was determined using the Black-Scholes option pricing model.  Additionally, the convertible notes were further discounted, as the Company determined that the convertible debt contained a beneficial conversion feature and recorded an additional debt discount. The net balances at March 31, 2015 and December 31, 2014 were $259,600 and $182,200.
	The assumptions used in the Black-Scholes model to determine the fair value of warrants are as follows: (1) dividend yield of 0%, (2) expected volatility of 205%, (3) weighted average risk-free interest rate of 0.78%, (4) contractual life of 3.0 years, and fair value of the Company's shares of $0.23 to $0.30 per share.  The relative fair value attributable to the warrants and the beneficial conversion feature have been recorded as a discount and deducted from the face value of the convertible debt in the accompanying consolidated balance sheet.  The discount applied to the 2014 Notes is being amortized over the five-year term of the convertible notes.
	Promissory Note:
	During the year ended December 31, 2013, the Company issued a promissory note with an aggregate face value of $200,000, along with a warrant to purchase 50,000 shares of the Company's common stock. This note bears interest at 5% per annum; it is unsecured. The holder of the note received additional consideration in the form of a fully vested warrant to purchase 50,000 common shares at an exercise price of $0.50 per share exercisable for three years from the date of execution of the note.  The Company determined the relative fair value of the warrant to be approximately $44,000, which was recorded as a discount to the note payable, which was amortized over approximately three months.
	Bank Financing:
	In November 2014, SHLT and Rocky Mountain Bank & Trust entered into a bank financing agreement to purchase kitchen equipment for the restaurant location.  The agreement provides for financing up to $280,000, of which the Company had drawn approximately $252,100 by March 31, 2015. This loan bears interest at 6%.  Monthly interest-only payments begin in December 2014 for six months.  Thereafter, monthly principal and interest payments of approximately $5,500 are due through maturity in May 2020.   The agreement was personally guaranteed by two directors of the Company.  Their personal guarantees were subsequently released, and the agreement is now collateralized by the kitchen equipment at the SHLT and SHD restaurants.
	Related Party Promissory Notes:
	The Company issued short-term promissory notes totaling $90,000 in the third quarter of 2014 to two shareholders.  These notes bear interest at 10% per annum, are unsecured, and had a maturity date of 180 days after the date of execution. These notes with accrued interest were subsequently converted to equity in SHQG in April 2015 at a conversion rate of $1.05.  In addition, the Company issued a short-term, unsecured promissory note for $25,000 on November 13, 2014, to a third shareholder.  This note was subsequently paid off in full in January 2015.
	Related Party Loan Agreement:
	On December 31, 2014, the Company entered into a Loan Agreement and associated Promissory Note (the “Loan Agreement”) with Bourbon Brothers #14, LLC (“BB14”) which provides for an unsecured term loan in the aggregate original principal amount of $1,250,000 (the “Loan”). The Company received net proceeds of $1,197,714 after loan closing fees.  BB14 is a related party entity, controlled by certain shareholders of the Company. The Company is to pay interest on the Loan at the greater of 9.5% or 6.25% per annum  plus the prime rate announced by the Wall Street Journal. In addition, the Company is to pay a monthly loan servicing fee in the amount of 1% of the principal balance of the Loan. The entire principal balance of the Loan, plus any accrued and unpaid interest, is due on December 29, 2016, unless the Company exercises its option to extend the term of the Loan. Extension of the Loan requires certain conditions to be met at the time of the extension. The related party interest expense on this loan for the quarter ended March 31, 2015 was $32,500.
	In connection with the Loan, the Company issued a warrant to BB14 for the purchase of 7,500,000 shares of common stock exercisable for a period of five years at $0.10 per share with the warrant vesting in one year. BB14 funded the Loan with financing BB14 received from a third-party lender.  JW Roth, a director of the Company, personally guaranteed the BB14 Loan to obtain financing to facilitate the Loan. To compensate JW Roth, the Company issued a warrant to Mr. Roth for the purchase of 7,500,000 shares of common stock exercisable for a period of five years at $0.10 per share with the warrant vesting in one year.  The Company determined the relative fair value of the 15,000,000 warrants to be approximately $731,800, which has been recorded as a discount to the Loan principal balance, and which is being amortized over the term of the Loan.The balance of the discount at March 31, 2015 and December 31, 2014 was $640,395 and $731,800.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2015
COMMITMENTS AND CONTINGENCIES [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 6 – COMMITMENTS AND CONTINGENCIES
	Commitments:
	Franchise agreement
	The Company operates its Denver restaurant property under a franchise agreement with the Franchisor under an initial ten-year term, renewable for two additional five-year terms. Pursuant to the franchise agreement, as amended, the Company is to pay royalty fees based on a percentage of gross revenues (2.5%, subject to a monthly floor of $5,000) , plus additional fees and costs for marketing, training, inventory and other franchisor costs. Two officers of the Company have personally guaranteed royalty payments to the Franchisor.
	On December 30, 2014, SHD entered into a Fifth Amendment to its FA with the Franchisor in connection with the opening of a new Southern Hospitality restaurant in Lone Tree, Colorado. Under the FA, SHD partially assigned its rights to SHLT to use the Franchisor's marks, business methods, proprietary products, confidential information and intellectual property to operate a Southern Hospitality restaurant. In addition, pursuant to the FA, the Franchisor waived certain initial fees in connection with SHLT opening a restaurant in Lone Tree, Colorado.
	On February 13, 2015, SHD entered into a Sixth Amendment to its FA with the Franchisor in connection with the potential for opening two Southern Hospitality restaurants in Colorado Springs, Colorado.  Under the FA, SHD partially assigned its rights to SHSK, a 51% owned subsidiary of the Company, and Southern Hospitality Tejon, LLC, a wholly-owned subsidiary of the Company, to use the Franchisor's marks, business methods, proprietary products, confidential information and intellectual property to operate a Southern Hospitality restaurant.
	For the three months ended March 31, 2015 and 2014, the Company incurred franchise royalty expense of $16,700 and $14,300, respectively.
	Leases:
	In April 2012, the Company entered into a ten-year, non-cancellable lease for the restaurant in Denver, Colorado. This lease provides for two, five-year renewal options. Rent payments are approximately $16,000 per month plus certain common area maintenance charges, as defined, and are subject to escalation provisions.  Lease expense was approximately $49,500 and $50,000 for the three months ended March 31, 2015 and 2014, respectively.
	The Company has a 10-year lease with BBLLC, a related party, for the real property in connection with the restaurant location in Colorado Springs.  The lease commenced upon taking possession of the premises on January 11, 2014.  Rent is approximately $33,340 per month for the first 60 months, and thereafter subject to adjustment every 60 months. This lease provides for one, ten-year renewal option.  Related party lease expense was approximately $100,300 and $85,385 for the three months ended March 31, 2015 and 2014, respectively.
	In July 2014, the Company entered into a ten-year, non-cancellable lease for the restaurant in Lone Tree, Colorado. The lease provides for an initial lease term of ten years and for two, five-year renewal options.  Rent payments are approximately $9,900 per month plus certain common area maintenance charges, and are subject to escalation provisions.  This location opened April 27, 2015, at which time the lease commenced.
	On January 1, 2014, the Company assumed a lease from a related party for the corporate office in Colorado Springs.  The lease is for 78 months with an unaffiliated party.  Monthly rent is $5,800 per month escalating up to $6,000 per month in year six.  Lease expense for the three months ending March 31, 2015 and 2014 was $14,100 and $13,700, respectively.
	Contingencies:
	From time to time, the Company may become party to litigation and other claims in the ordinary course of business. To the extent that such claims and litigation arise, management provides for them if upon the advice of counsel, losses are determined to be both probable and estimable.

EQUITY

EQUITY	3 Months Ended
	Mar. 31, 2015
EQUITY [Abstract]
EQUITY	NOTE 7 – EQUITY
	Preferred stock:
	The Company authorized the issuance of up to 18,242,700 shares of Series A convertible preferred stock in January 2014, of which 18,242,687 shares were issued on January 22, 2014. As of March 1, 2014, the holders of 13,357,828 Series A preferred shares chose to convert their Series A preferred stock into shares of the Company's common stock at a ratio of one to one.  These Series A preferred shares were then subsequently cancelled.  As of March 31, 2015 and December 31, 2014, 4,884,859 Series A convertible preferred shares remain issued and outstanding.
	Each share of Series A convertible preferred is entitled to 25 votes and is convertible into shares of common stock on a one-for-one basis.  Other rights of the Series A convertible preferred are identical to the common stock rights.
	Common stock:
	The Company's issued 91,291 common shares of stock at $0.30 per share for proceeds of $27,387 and 650,000 common shares of stock at $0.20 per share for proceeds of $130,000 between January and March 31, 2015.
	Stock options:
	Effective November 13, 2012, the Company adopted the 2012 Stock Option Plan (the “Plan”). Under the Plan, the Company may grant stock options, restricted and other equity awards to any employee, consultant, independent contractor, director or officer of the Company. A total of 4 million shares of common stock may be issued under the Plan (as amended on January 22, 2014).
	In the three months ended March 31, 2015, the Company granted options to purchase up to 120,000 shares to two of its restaurant managers that vest evenly over three years, with the first tranche vesting on February 2, 2016 and each year thereafter with an exercise price of $0.25 per share.  In addition, the Company granted options to another of its store managers to purchase up to 20,000 shares that vest evenly over two years beginning on March 16, 2015, with an exercise price of $0.27.
	The stock-based compensation cost related to options that have been included as a charge to general and administrative expense in the statements of operations was approximately $74,200 and $54,500 for the three months ended March 31, 2015 and 2014, respectively.  As of March 31, 2015, there was approximately $260,600 of unrecognized compensation cost related to non-vested stock options. The cost is expected to be recognized over a weighted-average period of less than five years.
	The Company uses the Black-Scholes option pricing model to determine the weighted average fair value of options.  The weighted-average fair value of options granted during the three months ended March 31, 2015 and 2014 was $0.25 and $0.20 per share, respectively. The assumptions utilized to determine the fair value of options granted during the three months ended March 31, 2015 and 2014, are as follows:
		2015			2014
	Risk free interest rate		0.79%			0.79%
	Expected volatility		205%			205%
	Expected term		5 years			5 years
	Expected dividend yield		0			0
	The expected term of stock options represents the period of time that the stock options granted are expected to be outstanding. The expected volatility is based on the historical price volatility of the common stock of similar companies. The risk-free interest rate represents the U.S. Treasury bill rate for the expected term of the related stock options. The dividend yield represents the anticipated cash dividend over the expected term of the stock options.
	The following tables set forth the activity in the Company's Plan for the three months ended March 31, 2015:
							Weighted
					Weighted		average
		Shares			average		remaining		Aggregate
		under			exercise		contractual		intrinsic
		option			price		life		value
	Outstanding at January 1, 2015		2,636,039		$	0.29			$	-
	Granted		140,000			0.25		-		-
	Exercised		-			*		-		-
	Forfeited/cancelled		(281,236	)		0.1		-		-
	Outstanding at March 31, 2015		2,494,803			0.31		3.7	$	237,944
	Exercisable at March 31, 2015		1,305,042		$	0.33		3.38	$	84,492
	The aggregate intrinsic value in the table above represents the total intrinsic value (the difference between the market price of the Company's common stock on March 31, 2015, and the exercise price, multiplied by the number of in-the-money options) that would have been received by the option holders had they exercised their options on March 31, 2015.
	The following table summarizes the activity and value of non-vested options as of and for the three months ended March 31, 2015:
					Weighted
					average
		Number of			grant date
		options			fair value
	Non-vested options outstanding at January 1, 2015		1,494,663		$	0.09
	Granted		140,000			0.23
	Vested		(163,666	)		0.37
	Forfeited/cancelled		(281,236	)		0.1
	Non-vested options outstanding at March 31, 2015		1,189,761		$	0.07
	Warrants:
	In May 2014, in connection with services provided to the Company, the Company issued a warrant for 30,000 common shares to exercise at $0.30 per share cancellable by the Company at any time.  The Company used the contractual term of the warrant, a risk-free interest rate of 0.39% and a volatility of 105% with a value of $12,247. In September 2014, in connection with appointments to the Board of Directors, the Company issued warrants for 200,000 common shares to exercise at $0.30 per share.  The warrants vest on September 15, 2015, a risk-free interest rate of 0.79% and a volatility of 205% with values of $53,924.  In December 2014, in connection with appointments to the Board of Directors, the Company issued warrants for 100,000 common shares to exercise at $0.30 per share.  The warrants vest on December 5, 2016, a risk-free interest rate of 0.79% and a volatility of 205% with values of $20,942.
	In December 2012, the Company entered into an indemnification agreement with JW Roth and Gary Tedder, both directors of the Company, for their personal risk regarding personal guarantees in favor of the Franchisor. The personal guarantees are still in effect for the royalty payments due to the Franchisor. In addition to the indemnification agreements, the Company compensated Messrs. Roth and Tedder for their personal guarantees in the form of a warrant to purchase up to 200,000 shares, per director, exercisable for ten years at $1.00 per share with the warrant vested immediately with a cashless exercise feature.
	As of December 31, 2013, the Company had a promissory note with an aggregate face amount of $200,000 outstanding. By the original terms, the holder of the note received additional consideration in the form of an immediately vested stock warrant to purchase 50,000 common shares at an exercise price of $0.50 per share exercisable for three years from the date of execution of the note.
	In connection with the Loan the Company has with BB14, the Company issued a warrant to BB14 for the purchase of 7,500,000 shares of common stock exercisable for a period of five years at $0.10 per share with the warrant vesting in one year. In addition, to compensate JW Roth, a director of the Company, for his personal guarantee in connection with BB14 obtaining financing to facilitate the Loan, the Company issued a warrant to Mr. Roth for the purchase of 7,500,000 shares of common stock exercisable for a period of five years at $0.10 per share with the warrant vesting in one year.  The Company used the Black Scholes pricing model to determine the fair value of the warrants.  The Company used the contractual term of the warrant, a risk free interest rate of 0.79% and a volatility of 205%.  A relative fair value of approximately $730,880 was calculated and assigned to the warrants based on their fair values.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2015
SUBSEQUENT EVENTS [Abstract]
SUBSEQUENT EVENTS	NOTE 8 – SUBSEQUENT EVENTS
	In April 2015, SHQG entered into a non-cancellable lease for the Company's first fast casual restaurant in Glendale, Colorado. the initial term of this lease is to expire July 31, 2020. This lease includes three extension options, with the term of each extension option consisting of five years. Rent payments are approximately $10,534 per month which includes certain common area maintenance charges, and are subject to escalation provisions.  This location is anticipated to open mid-August 2015.
	From April 1, 2015 through May 15, 2015, the Company's issued 725,000 common shares of stock at $0.20 per share for proceeds of $145,000.

SIGNIFICANT_ACCOUNTING_POLICIE1

SIGNIFICANT ACCOUNTING POLICIES (Policy)	3 Months Ended
	Mar. 31, 2015
SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Principles of Consolidation	Principles of Consolidation
	The consolidated financial statements include the accounts of the Company and its subsidiaries.  All material intercompany accounts, transactions and profits are eliminated in consolidation.
	Accounting guidance provides a framework for determining whether an entity should be considered a variable interest entity (VIE), and if so, whether the Company's involvement with the entity results in a variable interest in the entity. If the Company determines that it does have a variable interest in the entity, it must perform an analysis to determine whether it represents the primary beneficiary of the VIE. If the Company determines it is the primary beneficiary of the VIE, it is required to consolidate the assets, liabilities and results of operations and cash flows of the VIE into the consolidated financial statements of the Company.
	A company is the primary beneficiary of a VIE if it has a controlling financial interest in the VIE. A company is deemed to have a controlling financial interest in a VIE if it has both (i) the power to direct the activities of the VIE that most significantly impact the VIE's economic performance and (ii) the obligation to absorb the losses of the VIE that could potentially be significant to the VIE or the right to receive benefits from the VIE that could potentially be significant to the VIE.
	The Company has concluded that there are no VIE's subject to consolidation at March 31, 2015 and December 31, 2014. While the Company believes its evaluation is appropriate, future changes in estimates, judgments and assumptions in the case of an evaluation triggered by a reconsideration event as defined in the accounting standard may affect the determination of primary beneficiary status and the resulting consolidation, or deconsolidation, of the assets, liabilities and results of operations of a VIE on the Company's consolidated financial statements.
Use of Estimates	Use of Estimates
	The process of preparing financial statements in conformity with accounting principles generally accepted in the United States of America requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues, costs and expenses during the reporting period. Actual results could differ from the estimates. Changes in estimates are recorded in the period of change.
Fair Value Measurements	Fair Value Measurements
	The Company accounts for financial instruments pursuant to accounting guidance which defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair measurements.  To increase consistency and comparability in fair value measurements, the accounting guidance established a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three levels as follows:
	Level 1 – quoted prices (unadjusted) in active markets of identical assets or liabilities;
	Level 2 – observable inputs other than Level 1, quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets in markets that are not active, and model-derived prices whose inputs are observable or whose significant value drivers are observable; and
	Level 3 – assets and liabilities whose significant value drivers are unobservable.
	Observable inputs are based on market data obtained from independent sources, while unobservable inputs are based on the Company's market assumptions.  Unobservable inputs require significant management judgments or estimation. In some cases, the inputs used to measure an asset or liability may fall into different levels of the fair value hierarchy.  In those instances, the fair value measurement is required to be classified using the lowest level of input that is significant to the fair value measurement.  Such determination requires significant management judgment.  There were no financial assets or liabilities measured at fair value, with the exception of cash and cash equivalents as of March 31, 2015.
	The carrying amounts of accounts payable and notes payable approximate their fair values due to their interest rates and/or  short-term maturities.  The carrying amounts of related party receivables and payables are not practicable to estimate based on the related party nature of the underlying transaction.
Non-controlling Interest	Non-controlling Interest
	The non-controlling interest represents capital contributions, income and loss attributable to the owners of less than wholly-owned consolidated entities (SHD, SHSK and SHLT), and are reported in equity. From inception through March 31, 2015, in exchange for their interest in SHD, the non-controlling members contributed $897,465 in cash (no contributions in 2014). The non-controlling members of SHSK contributed $20,000 in cash for the three months ended March 31, 2015.
Pre-opening Costs	Pre-opening Costs
	Pre-opening costs, such as employee payroll and related training costs are expensed as incurred and include direct and incremental costs incurred in connection with the opening of each restaurant. Pre-opening costs also may include non-cash rental costs under operating leases incurred during a construction period.
Cash and Cash Equivalents	Cash and Cash Equivalents
	Cash equivalents include short-term highly liquid investments with an original a maturity of three months or less when purchased.  In addition, the majority of payments due from financial institutions for the settlement of debit card and credit card transactions process within two business days, and therefore these payments due are classified as cash and cash equivalents.
Inventory	Inventory
	Inventory consists of food and beverages and is stated at the lower of cost (first-in, first-out) or market.
Property and Equipment	Property and Equipment
	Management reviews property and equipment, including leasehold improvements, for impairment when events or circumstances indicate these assets might be impaired. The Company's management considers, or will consider, such factors as the Company's history of losses and the disruptions in the overall economy in preparing an analysis of its property, including leasehold improvements, to determine if events or circumstances have caused these assets to be impaired. Management bases this assessment upon the carrying value versus the fair value of the asset and whether or not that difference is recoverable. Such assessment is performed on a restaurant-by-restaurant basis and includes relevant facts and circumstances including the physical condition of the asset. If management determines the carrying value of the restaurant assets exceeds the projected future undiscounted cash flows, an impairment charge would be recorded to reduce the carrying value of the restaurant assets to their fair value. Management determined that no impairment existed at March 31, 2015 and December 31, 2014.
	Leasehold improvements are stated at cost. Property and equipment costs directly associated with the acquisition, development and construction of a restaurant are capitalized. Expenditures for minor replacements, maintenance and repairs are expensed as incurred. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets, and leasehold improvements are amortized over the shorter of the lease term or the estimated useful lives of the assets. Property and equipment are not depreciated/amortized until placed in service. Upon retirement or disposal of assets, the accounts are relieved of cost and accumulated depreciation and the related gain or loss is reflected in earnings.
Capitalized Interest	Capitalized Interest
	Interest on funds used to finance the acquisition and construction of a restaurant to the date the asset is placed in service is capitalized.
Leases and Deferred Rent	Leases and Deferred Rent
	The Company leases and intends to lease substantially all of its restaurant properties.  For leases that contain rent escalation clauses, the Company records the total rent payable during the lease term and recognizes expense on a straight-line basis over the initial lease term, including the "build-out" or "rent-holiday" period where no rent payments are typically due under the terms of the lease. Any difference between minimum rent and straight-line rent is recorded as deferred rent. Additionally, contingent rent expense based on a percentage of revenue is accrued and recorded to the extent it is expected to exceed minimum base rent per the lease agreement based on estimates of probable levels of revenue during the contingency period.  Long-term deposits on leases in the amount of $80,525 are recorded as of March 31, 2015 and December  31, 2014, respectively.  Deferred rent also includes a tenant improvement allowance which is amortized as a reduction of rent expense, also on a straight-line basis over the initial term of the lease.
Revenue Recognition	Revenue Recognition
	The Company recognizes revenues pursuant to SEC Staff Accounting Bulletin (“SAB”) No. 104, Revenue Recognition, and applicable related guidance. Revenue is derived from the sale of prepared food and beverage and select retail items. Revenue is recognized at the time of sale and is reported on the Company's consolidated statements of income (loss) net of sales taxes collected. The amount of sales tax collected is included in accrued expenses until the taxes are remitted to the appropriate taxing authorities.
Advertising Expenses	Advertising Expenses
	Advertising costs are expensed as incurred. Total advertising expenses were approximately $22,200 and $90,500 for the three months ended March 31, 2015 and 2014, respectively.
Stock-Based Compensation	Stock-Based Compensation
	The Company accounts for stock-based compensation under Accounting Standards Codification (“ASC”) 718, Share-Based Payment. ASC 718 requires the recognition of the cost of services received in exchange for an award of equity instruments in the financial statements and is measured based on the grant date fair value of the award. ASC 718 also requires the stock-based compensation expense to be recognized over the period of service in exchange for the award (generally the vesting period). The Company estimates the fair value of each stock option at the grant date by using an option pricing model, typically the Black-Scholes model.
Income Taxes	Income Taxes
	Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax bases of assets and liabilities and their financial statement reported amounts, and for tax loss and credit carry-forwards. A valuation allowance is provided against deferred tax assets when it is determined to be more likely than not that the deferred tax asset will not be realized.
	The Company determines its income tax expense (benefit) in each of the jurisdictions in which it operates. Income tax includes an estimate of the current income tax expense (benefit), as well as deferred income tax expense, which results from the determination of temporary differences arising from the different treatment of items for book and tax purposes. The Company files income tax returns in the U.S. federal jurisdiction and in various state and local jurisdictions.  Periods subject to examination for the Company's federal and state income tax returns are 2011 through the 2014 tax year.
	Certain of the Company's subsidiaries are limited liability companies (“LLC's”), which are treated for tax purposes as pass-through entities. As a result, any taxes are the responsibility of the respective members.
	The Company assesses the likelihood of the financial statement effect of a tax position that should be recognized when it is more likely than not that the position will be sustained upon examination by a taxing authority based on the technical merits of the tax position, circumstances, and information available as of the reporting date. Management does not believe that there are any uncertain tax positions that would result in an asset or liability for taxes being recognized in the accompanying consolidated financial statements. The Company recognizes tax related interest and penalties, if any, as a component of income tax expense.
Net loss per share	Net loss per share
	Basic net loss per share is computed by dividing the net loss applicable to common shareholders by the weighted-average number of shares of common stock outstanding for the period. Diluted net loss per share reflects the potential dilution that could occur if dilutive securities were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company, unless the effect of such inclusion would reduce a loss or increase earnings per share. For each of the periods presented in the accompanying consolidated financial statements, the effect of the inclusion of dilutive shares would have resulted in a decrease in loss per share. Common stock options, warrants and shares underlying convertible debt aggregating 27,014,595 and 6,235,226 for the periods ended March 31, 2015 and 2014, respectively, have been excluded from the calculation of diluted net loss per common share.
Recently Issued Accounting Standards	Recently Issued Accounting Standards
	In August 2014, the Financial Accounting Standards Board (FASB) issued ASU No. 2014-15, Presentation of Financial Statements – Going Concern: Disclosures of Uncertainties about an Entity's Ability to Continue as a Going Concern.” This new standard requires management to perform interim and annual assessments of an entity's ability to continue as a going concern within one year of the date the financial statements are issued.  An entity must provide certain disclosures if conditions or events raise substantial doubt about the entity's ability to continue as a going concern.  The guidance is effective for annual periods ending after December 15, 2016, and interim periods thereafter, with early application permitted.  The Company is currently evaluating this new standard and the potential impact this standard may have upon adoption.
	In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts from Customers, which supersedes the revenue recognition in Revenue Recognition (Topic 605), and requires entities to recognize revenue in a way that depicts the transfer of potential goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services.  ASU 2014-09 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016, and is to be applied retrospectively, with early adoption not permitted.  The Company is currently evaluating this new standard and the potential impact this standard may have upon adoption.
	In February 2015, the FASB issued ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis. Once effective, ASU No. 2015-02 will apply to the consolidation assessment of all entities. This standard is effective for public reporting entities in fiscal periods beginning after December 15, 2015. The Company is evaluating this new standard and its potential impact. Early adoption is permitted.
	Management has not identified any other recently issued accounting standards that it believes may have a significant impact on the Company's unaudited condensed consolidated financial statements.

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 31, 2015
INTANGIBLE ASSET [Abstract]
Schedule of Estimated Future Amortization Expense	2015 (remaining nine months)	$	3,750
	2016		5,000
	2017		5,000
	2018		5,000
	2019		5,000
	Thereafter		15,625
		$	39,375

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2015
PROPERTY AND EQUIPMENT [Abstract]
Schedule of Property and Equipment		March 31,			December 31,
		2015			2014			Useful lives
	Leasehold improvements	$	2,528,080		$	2,227,438		10 years
	Website development		21,500			21,500		3 years
	Equipment		1,679,672			1,299,220		3-7 years
	Computers and hardware		162,994			116,275		5 years
			4,392,246			3,664,433
	Less accumulated depreciation		(793,165	)		(678,383	)
		$	3,599,081		$	2,986,050

EQUITY_Tables

EQUITY (Tables)	3 Months Ended
	Mar. 31, 2015
EQUITY [Abstract]
Schedule of Fair Value Assumptions		2015			2014
	Risk free interest rate		0.79%			0.79%
	Expected volatility		205%			205%
	Expected term		5 years			5 years
	Expected dividend yield		0			0
Schedule of Nonvested Share Activity					Weighted
					average
		Number of			grant date
		options			fair value
	Non-vested options outstanding at January 1, 2015		1,494,663		$	0.09
	Granted		140,000			0.23
	Vested		(163,666	)		0.37
	Forfeited/cancelled		(281,236	)		0.1
	Non-vested options outstanding at March 31, 2015		1,189,761		$	0.07

ORGANIZATION_RECENT_EVENTS_BAS1

ORGANIZATION, RECENT EVENTS, BASIS OF PRESENTATION AND MANAGEMENT'S PLANS (Narrative) (Details) (USD $)	0 Months Ended	1 Months Ended	3 Months Ended
	Feb. 13, 2015	Feb. 28, 2015	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
	item	item	item
Franchisor Disclosure [Line Items]
Number of restaurants to be opened			3
Franchisor agreement, number of restaurants	2	5	2
Royalty percentage			2.50%
Net loss			($903,528)	($1,102,145)
Accumulated deficit			($9,530,787)		($8,692,743)
Southern Hospitality Denver Holdings [Member] | Minimum [Member]
Franchisor Disclosure [Line Items]
Number of restaurants to be opened			1
Southern Hospitality Denver Holdings [Member] | Maximum [Member]
Franchisor Disclosure [Line Items]
Number of restaurants to be opened			2

SIGNIFICANT_ACCOUNTING_POLICIE2

SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	3 Months Ended		12 Months Ended	44 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014	Mar. 31, 2015
SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Contribution to subsidiary by non-controlling interest	$20,000			$897,465
Deposits	80,525		80,525	80,525
Advertising expenses	$22,200	$90,500
Anti-dilutive securities	27,014,595	6,235,226

INTANGIBLE_ASSETS_Details

INTANGIBLE ASSETS (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
INTANGIBLE ASSET [Abstract]
Accumulated amortization	$10,625
Amortization expense	1,250	1,250
Estimated future amortization expense:
2015 (remaining nine months)	3,750
2016	5,000
2017	5,000
2018	5,000
2019	5,000
Thereafter	15,625
Total	$39,375

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and equipment	$4,392,246		$3,664,433
Less accumulated depreciation	-793,165		-678,383
Property and equipment, net	3,599,080		2,986,050
Depreciation expense	114,800	99,300
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	2,528,080		2,227,438
Estimated useful lives	10 years
Website development [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	21,500		21,500
Estimated useful lives	3 years
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	1,679,672		1,299,220
Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	7 years
Computers and hardware [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$162,994		$116,275
Estimated useful lives	5 years

NOTES_PAYABLE_Narrative_Detail

NOTES PAYABLE (Narrative) (Details) (USD $)	1 Months Ended	12 Months Ended	3 Months Ended
	Aug. 31, 2014	Dec. 31, 2013	Mar. 31, 2015	Mar. 31, 2014	13-May-15	Dec. 31, 2014	Dec. 29, 2014	Nov. 30, 2014	Sep. 30, 2014	31-May-14	Dec. 31, 2012
NOTES PAYABLE [Line Items]
Fair value of warrants		$44,000	$731,800		$730,880		$20,942		$53,924
Notes payable								252,100
Debt Instrument, Interest Rate, Stated Percentage		5.00%				10.00%		6.00%
Debt term	5 years
Debt Instrument, Convertible, Conversion Price			$1.05
Class of Warrant or Right, Exercise Price of Warrants or Rights		$0.50					$0.30		$0.30	$0.30	$1
Warrants Term		3 years
Notes [Member]
NOTES PAYABLE [Line Items]
Notes payable			605,000			603,400
Debt Instrument, Interest Rate, Stated Percentage			5.00%
Debt term			7 years
Quarterly payment, percentage of quarterly revenue			2.50%
Conversion price, percentage			80.00%
Conversion expense			6,310	12,000
Notes [Member] | Minimum [Member]
NOTES PAYABLE [Line Items]
Debt Instrument, Convertible, Conversion Price			$0.50
2014 Notes [Member]
NOTES PAYABLE [Line Items]
Fair value of warrants	259,600		280,400
Notes payable	540,000		259,600	182,200
Debt Instrument, Interest Rate, Stated Percentage	6.50%
Conversion price, percentage	80.00%
Debt Instrument, Convertible, Conversion Price			$0.25
Number of shares issued per dollar loaned	4
Class of Warrant or Right, Exercise Price of Warrants or Rights	0.4
Warrants Term	3 years
Notes purchased by related party			$80,000			460,000

NOTES_PAYABLE_Narrative_Detail1

NOTES PAYABLE (Narrative) (Details1) (USD $)	1 Months Ended						3 Months Ended			12 Months Ended
	Dec. 31, 2014	Nov. 30, 2014	Nov. 13, 2014	Sep. 30, 2014	Aug. 31, 2014	31-May-14	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 29, 2014	Dec. 31, 2012	Dec. 28, 2014
NOTES PAYABLE [Abstract]
Additional paid in capital, conversion feature							$18,185
Quarterly payments		5,500
Loan servicing fee										1.00%
Debt Conversion [Line Items]
Fair value assumption, dividend rate					0.00%
Fair value assumption, expected volatility	205.00%			205.00%	205.00%	105.00%	205.00%
Fair value assumption, risk-free interest rate	0.79%			0.79%	0.78%	0.39%	0.79%
Fair value assumption, expected term					3 years
Related Party Transaction [Line Items]
Debt Instrument, Face Amount		280,000				12,247					200,000
Proceeds from Issuance of Debt			25,000				80,000	90,000
Debt Instrument, Interest Rate, Stated Percentage	10.00%	6.00%						10.00%		10.00%	5.00%
Class of Warrant or Right, Number of Securities Called by Warrants or Rights				200,000		30,000	15,000,000				50,000	100,000	200,000
Balance of the discount	731,800						640,395	731,800		731,800
Class of Warrant or Right, Exercise Price of Warrants or Rights				$0.30		$0.30					$0.50	$0.30	$1
Warrants Term											3 years
Director [Member]
NOTES PAYABLE [Abstract]
Vesting term							1 year
Related Party Transaction [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights							7,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period							1 year
Class of Warrant or Right, Exercise Price of Warrants or Rights							$0.10
Warrants Term							5 years
Bourbon Brothers Holding Company Llc [Member]
NOTES PAYABLE [Abstract]
Vesting term							1 year
Related Party Transaction [Line Items]
Debt Instrument, Face Amount	1,250,000							1,250,000		1,250,000
Proceeds from Issuance of Debt										1,197,714
Debt Instrument, Interest Rate, Stated Percentage														9.50%
Debt Instrument, Interest Rate, Effective Percentage	6.25%							6.25%		6.25%
Interest Expense, Related Party							$32,500
Class of Warrant or Right, Number of Securities Called by Warrants or Rights							7,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period							1 year
Class of Warrant or Right, Exercise Price of Warrants or Rights							$0.10
Warrants Term							5 years
Minimum [Member]
Debt Conversion [Line Items]
Share price					0.23
Maximum [Member]
Debt Conversion [Line Items]
Share price					0.3

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	0 Months Ended	1 Months Ended	3 Months Ended		1 Months Ended		12 Months Ended
	Feb. 13, 2015	Feb. 28, 2015	Mar. 31, 2015	Mar. 31, 2014	Jul. 31, 2014	Apr. 30, 2012	Dec. 31, 2014
	item	item	item
COMMITMENTS AND CONTINGENCIES [Abstract]
Franchisor agreement, number of restaurants	2	5	2
Ownership percentage held in SHSK	51.00%
Franchisor agreement, term			10 years
Franchisor agreement, renewal term			5 years
Royalty expense			$16,700	$14,300
Royalty percentage			2.50%
Monthly royalty floor			5,000
Restaurant [Member]
Property, Plant and Equipment [Line Items]
Lease Term					10 years	10 years
Lease renewal term					5 years	5 years
Monthly rent					9,900	16,000
Rent expenses			49,500	50,000
Corporate Headquarters [Member]
Property, Plant and Equipment [Line Items]
Lease Term							78 months
Monthly rent							5,800
Monthly rent in year six							6,000
Rent expenses			14,100	13,700
Related Party [Member]
Property, Plant and Equipment [Line Items]
Lease Term			10 years
Lease renewal term			10 years
Monthly rent			33,340
Rent expenses			$100,300	$85,385

EQUITY_Narrative_Details

EQUITY (Narrative) (Details) (USD $)	0 Months Ended	1 Months Ended						3 Months Ended			12 Months Ended	1 Months Ended
	Mar. 01, 2014	Dec. 31, 2014	Sep. 30, 2014	Aug. 31, 2014	31-May-14	Jan. 22, 2014	Dec. 31, 2012	Mar. 31, 2015	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2013	15-May-15	13-May-15	Dec. 29, 2014	Nov. 30, 2014	Jan. 31, 2014
EQUITY [Abstract]
Preferred stock, shares authorized		4,884,859						4,884,859	4,884,859							18,242,700
Number of shares issued						18,242,687
Conversion of preferred shares to common, shares	13,357,828
Preferred stock, conversion ratio	1
Preferred stock, shares issued		4,884,859						4,884,859	4,884,859
Preferred stock, shares outstanding		4,884,859						4,884,859	4,884,859
Votes per share									25
Sale of first common stock for cash, shares									91,291
First common stock issued, price per share								$0.30	$0.30
Sale of first common stock for cash									$27,387
Sale of second common stock for cash, shares									650,000
Second common stock issued, price per share								$0.20	$0.20
Sale of second common stock for cash									130,000
Sale of common stock for cash									157,387
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation									74,200	54,500
Unrecognized share-based compensation expense								260,600	260,600
Weighted average grant fair vaue								$0.25	$0.23	$0.20
Debt Instrument, Face Amount					12,247						200,000				280,000
Warrants and Rights Outstanding			53,924					731,800	731,800		44,000		730,880	20,942
Statement [Line Items]
Award term							10 years		5 years
Exercise price									$0.25
Granted									140,000
Warrants, number of shares called by warrant			200,000		30,000		200,000	15,000,000	15,000,000		50,000			100,000
Warrants, exercise price per share			$0.30		$0.30		$1				$0.50			$0.30
Fair value assumption, risk-free interest rate		0.79%	0.79%	0.78%	0.39%				0.79%
Fair value assumption, expected volatility		205.00%	205.00%	205.00%	105.00%				205.00%
Preferred stock, shares issued		4,884,859						4,884,859	4,884,859
Warrants issued, term											3 years
Subsequent Event [Member]
EQUITY [Abstract]
Common stock issued, price per share												$0.20
Sale of common stock for cash, shares												725,000
Sale of common stock for cash												145,000
Bourbon Brothers Holding Company LLC [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Debt Instrument, Face Amount		$1,250,000
Statement [Line Items]
Warrants, number of shares called by warrant								7,500,000	7,500,000
Warrants, exercise price per share								$0.10	$0.10
Warrants issued, term									5 years
Vesting term									1 year
JW Roth
Statement [Line Items]
Warrants, number of shares called by warrant								7,500,000	7,500,000
Warrants, exercise price per share								$0.10	$0.10
Warrants issued, term									5 years
Vesting term									1 year
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option plan, shares authorized						4,000,000
Stock Options [Member] | Restaurant managers [Member]
Statement [Line Items]
Exercise price									$0.25
Granted									120,000
Vesting term									3 years
Number of restaurant managers to who options granted									2
Stock Options [Member] | Store managers [Member]
Statement [Line Items]
Exercise price									$0.27
Granted									20,000
Vesting term									2 years

EQUITY_Schedule_of_Valuation_A

EQUITY (Schedule of Valuation Assumptions) (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate	0.79%	0.79%
Expected volatility	205.00%	205.00%
Expected term	5 years	5 years
Expected dividend yield	0.00%	0.00%

EQUITY_Schedule_of_Stock_Optio

EQUITY (Schedule of Stock Option Activity) (Details) (USD $)	3 Months Ended
	Mar. 31, 2015
Shares under options
Outstanding, beginning balance	2,636,039
Granted	140,000
Exercised
Forfeited/cancelled	-281,236
Outstanding, ending balance	2,494,803
Exercisable	1,305,042
Weighted average exercise price
Outstanding, beginning balance	$0.29
Granted	$0.25
Forfeited/cancelled	$0.10
Outstanding, ending balance	$0.31
Exercisable	$0.33
Aggregate intrinsic value
Outstanding, beginning balance
Granted
Exercised
Forfeited/cancelled
Outstanding, ending balance	237,944
Exercisable	$84,492
Weighted average remaining contractual life, outstanding	3 years 8 months 12 days
Weighted average remaining contractual life, exercisable	3 years 4 months 17 days

EQUITY_Schedule_of_Stock_Optio1

EQUITY (Schedule of Stock Option Activity- Non-Vested) (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2015	Mar. 31, 2014
Non-vested Stock Option Activity
Outstanding, beginning balance		1,494,663
Granted		140,000
Vested		-163,666
Forfeited/cancelled		-281,236
Outstanding, ending balance	1,189,761	1,189,761
Weighted average exercise price
Outstanding, beginning balance		$0.09
Granted	$0.25	$0.23	$0.20
Vested	$0.37	$0.37
Forfeited/cancelled		$0.10
Outstanding, ending balance	$0.07	$0.07

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	3 Months Ended	1 Months Ended
	Mar. 31, 2015	15-May-15	Apr. 30, 2015
			item
Subsequent Event [Line Items]
Sale of common stock for cash	$157,387
Subsequent Event [Member]
Subsequent Event [Line Items]
Sale of common stock for cash, shares		725,000
Common stock issued, price per share		$0.20
Sale of common stock for cash		145,000
Subsequent Event [Member] | SHQG [Member]
Subsequent Event [Line Items]
Number of lease renewal options			3
Lease renewal term for each option			5 years
Monthly rent			$10,534