Trees (CANN) 10-K 25 Mar 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 25, 2016	Jun. 30, 2015
Document And Entity Information
Entity Registrant Name	GENERAL CANNABIS CORP
Entity Central Index Key	1,477,009
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		14,965,421
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,015
Entity Public Float			$ 17,375,978

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current Assets
Cash and cash equivalents	$ 58,711	$ 165,536
Accounts receivable	124,553	18,319
Prepaid expenses and other current assets	46,734	22,402
Inventory	15,518	70,341
Total current assets	245,516	276,598
Property and equipment, net	1,725,268	$ 1,707,410
Intangible assets, net	1,524,927
Goodwill	$ 187,000
Deferred financing costs		$ 83,056
Total Assets	$ 3,682,711	2,067,064
Current Liabilities
Accounts payable and accrued expenses	293,532	83,185
Interest payable	84,720	$ 16,470
Line of credit - related party	800,000
Notes payable (net of discount), current portion	986,475	$ 6,337
Deferred rental revenue	33,146
Accrued stock payable, current portion	$ 1,532,420	$ 385,917
Warrant derivative liability		3,893,904
Total current liabilities	$ 3,730,293	4,385,813
Notes payable (net of debt discount), less current portion	$ 151,397	1,055,797
Accrued stock payable, less current portion		138,125
Tenant deposits	$ 9,204	8,854
Total liabilities	$ 3,890,894	$ 5,588,589
Commitments and Contingencies
Stockholders' Equity (Deficiency)
Preferred stock, no par value; 5,000,000 share authorized; no shares issued and outstanding at December 31, 2015 and 2014
Common Stock, $0.001 par value; 100,000,000 shares authorized; 14,915,421 shares and 12,499,933 shares issued and outstanding on December 31, 2015 and 2014, respectively	$ 14,915	$ 12,500
Additional paid-in capital	16,204,280	4,107,076
Accumulated deficit	(16,427,378)	(7,641,101)
Total Stockholders' Equity (Deficit)	(208,183)	(3,521,525)
Total Liabilities & Stockholders' Equity (Deficit)	$ 3,682,711	$ 2,067,064

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0	$ 0
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	14,915,421	12,499,933
Common stock, shares outstanding	14,915,421	12,499,933

CONSOLIDATED STATEMENT OF OPERA

CONSOLIDATED STATEMENT OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Revenues
Services	$ 1,604,632	$ 40,000
Tenant	100,782	115,059
Product sales	57,564	85,147
Total revenues	1,762,978	$ 240,206
COSTS AND EXPENSES
Cost of service revenues	1,307,821
Cost of Goods Sold	115,208	$ 68,541
Selling, general and administrative	1,433,359	787,325
Share-based Compensation	5,418,672	1,298,375
Professional Fees	448,501	555,442
Depreciation and amortization	282,828	66,262
Total Costs and Expenses	9,006,389	2,775,945
OPERATING LOSS	(7,243,411)	(2,535,739)
OTHER (INCOME) EXPENSE
Amortization of debt discount and deferred financing costs	1,452,831	755,725
Interest expense	300,669	244,771
Net gain (loss) on derivative liability	(210,634)	3,393,904
Total other income (expense), net	1,542,866	4,394,400
NET LOSS	$ (8,786,277)	$ (6,930,139)
PER SHARE DATA – Basic and diluted
Net loss per share	$ (0.63)	$ (0.51)
Weighted average number of common shares outstanding	14,017,095	13,462,396

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
CASH FLOWS USED IN OPERATING ACTIVITIES
Net Loss	$ (8,786,277)	$ (6,930,139)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Amortization of Debt Discount	1,371,607	755,725
Amortization of deferred financing costs	83,056	31,944
(Gain) loss on derivative liability, net	(210,634)	3,393,904
Depreciation and amortization expense	282,828	66,262
Equity-based payments	5,418,672	1,298,375
Changes in operating assets and liabilities (net of amounts acquired)
Accounts receivable	(106,234)	(18,319)
Prepaid expenses and other assets	(24,332)	(20,158)
Inventory	67,072	(70,341)
Accounts payable and accrued liabilities	300,967	67,716
Net cash used in operating activities:	(1,603,275)	(1,425,031)
CASH FLOWS USED IN INVESTING ACTIVITIES
Purchase of property and equipment	(56,213)	(573,052)
Chiefton acquisition - cash paid for inventory	$ (12,249)
Purchase of intangible assets		(38,200)
Net cash used in investing activities	$ (56,213)	(611,252)
CASH FLOWS PROVIDED BY (USED IN) FINANCING ACTIVITIES
Proceeds from issuance of notes payable, net of cash expenses	350,000	$ 1,394,739
Increase in line of credit -- related party	1,100,000
Payments on notes payable	$ (6,337)	$ (5,356)
Proceeds from sale of warrants, net		$ 400,000
Proceeds from exercise of warrants for shares of common stock, net	$ 100,000
Deferred financing costs		$ (15,000)
Net cash provided by financing activities	$ 1,543,663	1,774,383
NET (DECREASE) INCREASE IN CASH	(106,825)	(261,900)
CASH, BEGINNING OF PERIOD	165,536	427,436
CASH, END OF PERIOD	58,711	165,536
SUPPLEMENTAL SCHEDULE OF CASH FLOW INFORMATION
Cash paid for interest	231,296	$ 225,503
NON-CASH TRANSACTIONS
Acquisition of IPG with common stock payable and warrants	1,887,000
Acquisition of Chiefton with common stock payable	$ 69,400
Purchase of property with note payable		$ 600,000
Convertible notes settled in common stock	$ 1,651,123	485,000
Line of credit - related party converted into 10% Note	309,000
Warrants issued in connection with debt recorded as debt discount	$ 298,532	92,600
Non-cash financing costs		$ 100,000
Issuance of common stock upon cashless conversion of warrants by Full Circle	$ 3,683,270
Issuance of common stock from accrued stock payable	$ 988,493
Accrued stock payable and warrants for architectural services		$ 109,667

CONSOLIDATED STATEMENTS OF CAS6

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Statement of Cash Flows [Abstract]
Line of credit	10.00%	10.00%

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY (DEFICIT) - USD ($)	Common Stock	Additional Paid-In Capital	Retained Earnings / Accumulated Deficit	Total
Beginning Balance, Shares at Dec. 31, 2013	15,137,200
Beginning Balance, Amount at Dec. 31, 2013	$ 15,137	$ 918,490	$ (710,962)	$ 222,665
Re-acquired common stock, Shares	(1,750,000)
Re-acquired common stock, Amount	$ (1,750)	1,750
Discount on convertible notes issued		1,813,280		$ 1,813,280
Issuance of common stock under Feinsod Agreement, Shares	200,000
Issuance of common stock under Feinsod Agreement, Amount	$ 200	883,800		884,000
Conversion of Notes payable and interest, Shares	97,733
Conversion of Notes payable and interest, Amount	$ 98	488,571		$ 488,669
Retraction of common stock in settlement of lawsuit with former shareholder, Shares	(1,185,000)
Retraction of common stock in settlement of lawsuit with former shareholder, Amount	$ (1,185)	1,185
Net loss			$ (6,930,139)	$ (6,930,139)
Ending Balance, Shares at Dec. 31, 2014	12,499,933
Ending Balance, Amount at Dec. 31, 2014	$ 12,500	4,107,076	$ (7,641,101)	(3,521,525)
Issuance of common stock under Feinsod Agreement, Shares	1,150,000
Issuance of common stock under Feinsod Agreement, Amount	$ 1,150	3,628,350		3,629,500
Conversion of Notes payable and interest, Shares	330,225
Conversion of Notes payable and interest, Amount	$ 330	1,650,793		1,651,123
Full Circle – non-cash exercise of warrants, Shares	760,263
Full Circle – non-cash exercise of warrants, Amount	$ 760	3,682,510		3,683,270
Full Circle – exercise of warrants for cash, Shares	25,000
Full Circle – exercise of warrants for cash, Amount	$ 25	99,975		100,000
Stock issued for architectural services, Shares	50,000
Stock issued for architectural services, Amount	$ 50	114,643		114,693
Warrants issued with 10% Notes Payable		298,532		298,532
Common stock and warrants issued for IPG acquisition, Shares	100,000
Common stock and warrants issued for IPG acquisition, Amount	$ 100	1,043,700		524,042
Warrants issued for services		77,918		77,918
Employee stock options		1,500,783		1,500,783
Net loss			$ (8,786,277)	(8,786,277)
Ending Balance, Shares at Dec. 31, 2015	14,915,421
Ending Balance, Amount at Dec. 31, 2015	$ 14,915	$ 16,204,280	$ (16,427,378)	$ (208,183)

CONSOLIDATED STATEMENTS OF CHA8

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY (DEFICIT) (Parenthetical)	12 Months Ended
	Dec. 31, 2015
Statement of Stockholders' Equity [Abstract]
Interest on Note payable	10.00%

NATURE OF OPERATIONS, HISOTRY A

NATURE OF OPERATIONS, HISOTRY AND PRESENTATION	12 Months Ended
	Dec. 31, 2015
NATURE OF OPERATIONS, HISTORY AND PRESENTATION [Abstract]
NATURE OF OPERATIONS, HISTORY AND PRESENTATION	NOTE 1. NATURE OF OPERATIONS, HISTORY AND PRESENTATION Nature of Operations General Cannabis Corporation (the “Company,” “we,” “us, ” “our,” or “GCC”) (formerly, Advanced Cannabis Solutions, Inc.), was incorporated on June 3, 2013, and provides products and services to the regulated cannabis industry. On April 28, 2015, our common stock was uplisted and resumed quotation on the OTC Market’s OTCQB on May 6, 2015. Our operations are segregated into the following four segments: Security and Cash Management Services In March 2015, we acquired substantially all of the assets of Iron Protection Group, LLC, a Colorado limited liability company, which will continue to do business as “Iron Protection Group.” Iron Protection Group (“IPG”) provides advanced security, including on-site professionals, video surveillance and cash transport, to licensed cannabis cultivators and retail shops. As of December 31, 2015, Iron Protection Group had approximately 80 guards who serve 14 clients throughout Colorado. Marketing and Products In September 2015, we acquired substantially all of the assets of Chiefton Supply Co., and established a dba of Chiefton Supply Co., incorporated in Colorado (“Chiefton”). Chiefton is an apparel and design company. We design, distribute and sell apparel featuring graphic designs. Our apparel is purchased and screen printed by third parties, for which there are numerous suppliers. Chiefton also provides high-level design and branding services to various clients, from grow stores and dispensaries to wholesale cannabis companies. Our wholesale supply business, GC Supply, is a reseller of supplies to the cannabis market. GC Supply works with industry leaders and innovators to deliver high-quality products that are compliant with applicable regulations and with a focus on products that are manufactured in the United States. GC Supply operates out of a leased, 1,800 square-foot warehouse located in Colorado Springs, Colorado. Consulting and Advisory Through Next Big Crop we deliver comprehensive consulting services to the cannabis industry that include obtaining licenses, compliance, cultivation, retail operations, logistical support, facility design and building services, and expansion of existing operations. Our business plan is based on the future growth of the regulated cannabis market in the United States. Finance and Real Estate Real Estate Leasing Our real estate leasing business primarily includes the acquisition and leasing of cultivation space and related facilities to licensed marijuana growers and dispensary owners for their operations. Management anticipates that these facilities will range in size from 5,000 to 50,000 square feet. These facilities will only be leased to tenants that possess the requisite state licenses to operate cultivation facilities. The leases with the tenants will provide certain requirements that permit us to continually evaluate our tenants’ compliance with applicable laws and regulations. As of the date of this report, we owned one cultivation property that is located in a suburb of Pueblo, Colorado (the “Pueblo West Property”). The property consists of approximately three acres of land, which currently includes a 5,000 square foot steel building, and parking lot. The property is zoned for cultivating cannabis and is leased to a medical cannabis grower until December 31, 2022. We are evaluating strategic options for this property. Shared Office Space, Networking and Event Services In October 2014, we purchased a former retail bank located at 6565 East Evans Owner, Denver, Colorado 80224, which has been branded as The Greenhouse (“The Greenhouse”). The building is a 16,056 square-foot facility, which will be converted to serve as the largest shared workspace for entrepreneurs, professionals and others serving the cannabis industry. Clients will be able to lease space to use as offices, meeting rooms, lecture, educational and networking facilities, and individual workstations. The Greenhouse has approximately 10,000 square feet of existing office space and 5,000 square feet on its ground floor that is dedicated to a consumer banking design. The banking space includes a vault with safety deposit boxes, three drive through teller windows and five secure teller windows inside. We plan to continue to acquire commercial real estate and lease office space to participants in the cannabis industry. These participants include media, internet, packaging, lighting, cultivation supplies, and financial services. In exchange for certain services that may be provided to these tenants, we expect to receive rental income in the form of cash. In certain cases, we may acquire equity interests or provide debt capital to these businesses. Industry Finance and Equipment Leasing Services We lease cultivation equipment and facilities to customers in the cannabis industry. We expect we will enter into sale lease-back transactions of grow lights, tenant improvements and other grow equipment. Since Colorado State law does not allow entities operating under a cannabis license to pledge the assets or the license of the cannabis operation for any type of general borrowing activity, we intend to provide loans to individuals and businesses in the cannabis industry on an unsecured basis. Equipment will only be leased to tenants that possess the requisite state licenses to operate such facilities. The leases with the tenants will provide certain requirements that permit us to continually evaluate its tenants’ compliance with applicable laws and regulations. We are exploring lending opportunities in Oregon, Washington, Colorado, and Arizona. Our finance strategy will include making direct term loans and providing revolving lines of credit to businesses involved in the cultivation and sale of cannabis and related products. These loans will generally be secured to the maximum extent permitted by law. We believe there is a significant demand for this financing. We are pursuing other finance services including customized finance, capital formation, and banking, for participants in the cannabis industry. On November 4, 2015, we entered into an agreement (the “DB Option Agreement”) with Infinity Capital, a related party. Pursuant to the DB Option Agreement, Infinity Capital granted us a six month option to purchase all of its interest in DB Products Arizona, LLC (“DB”) at Infinity Capital’s actual cost, plus $1.00, or $600,001. The interests for which the option has been granted are Infinity Capital’s 50% equity interest in the membership interests of DB, and any outstanding unpaid principal and interest owed on promissory note(s) issued by DB in favor of Infinity Capital for up to $600,000. DB is involved in the production and distribution of Dixie Brands, Inc.’s full line of medical cannabis Dixie Elixirs and Edible products in Arizona. DB expects to begin sales in 2016. We have no obligation to exercise the option. Basis of Presentation The accompanying consolidated financial statements include the results of GCC, and its five wholly-owned subsidiary companies: (a) ACS Colorado Corp., a Colorado corporation formed in 2013; (b) Advanced Cannabis Solutions Corporation, a Colorado corporation formed in 2013; (c) 6565 E. Evans Avenue LLC, a Colorado limited liability company formed in 2014; (d) General Cannabis Capital Corporation, a Colorado corporation formed in 2015; and (e) GC Security LLC, a Colorado limited liability company formed in 2015. Advanced Cannabis Solutions Corporation has one wholly-owned subsidiary company, ACS Corp., which was formed in Colorado on June 6, 2013. Intercompany accounts and transactions have been eliminated. The preparation of our financial statements requires us to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses. Although these estimates are based on our knowledge of current events and actions we may undertake in the future, actual results may ultimately differ from these estimates and assumptions. Furthermore, when testing assets for impairment in future periods, if management uses different assumptions or if different conditions occur, impairment charges may result. Certain reclassifications have been made to the prior period financial statements to conform to the current period presentation. The reclassifications had no effect on net loss, total assets, or total stockholders’ equity (deficit). Going Concern The consolidated financial statements have been prepared on a going concern basis, which assumes we will be able to realize our assets and discharge our liabilities in the normal course of business for the foreseeable future. The ability to continue as a going concern is dependent upon our generating profitable operations in the future and / or obtaining the necessary financing to meet our obligations and repay our liabilities arising from normal business operations when they come due. Management believes that actions presently being taken to further implement its business plan and generate additional revenues provide opportunity for us to continue as a going concern. While we believe in the viability of our strategy to generate additional revenues and our ability to raise additional funds, there can be no assurances to that effect. We had an accumulated deficit of $16,427,378 at December 31, 2015, and further losses are anticipated in the development of our business. Accordingly, there is substantial doubt about our ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might be necessary if we are unable to continue as a going concern. Significant Accounting Policies Cash and Cash Equivalents Cash and cash equivalents include cash on hand, deposits with banks, and investments that are highly liquid and have maturities of three months or less at the date of purchase. We had no cash equivalents at December 31, 2015 or 2014. We maintain our cash balances in financial institutions that from time to time exceed amounts insured by the Federal Deposit Insurance Corporation (up to $250,000 per financial institution as of December 31, 2015). At December 31, 2015 and 2014, our deposits did not exceed insured amounts. We have not experienced any losses in such accounts. Inventory Our inventory consists of finished goods, including apparel and supplies for the cannabis market. Inventory is stated at the lower of cost or market, using the first-in, first-out method (“FIFO”) to determine cost. We monitor inventory cost compared to selling price in order to determine if a lower of cost or market reserve is necessary. For the year ended December 31, 2015, cost of goods sold includes $75,048 of expense for inventory adjusted down to market value. Property and Equipment Property and equipment are recorded at historical cost. The cost of maintenance and repairs, which are not significant improvements, are expensed when incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets: thirty years for buildings, the lesser of five years or the life of the lease for leasehold improvements, and three to five years for furniture, fixtures and equipment. Land is not depreciated. Construction in progress, consisting of land development costs, pre-construction costs, construction costs, interest incurred on financing, architectural plans, is not depreciated until the related asset is placed in service. Business Combinations Amounts paid for acquisitions are allocated to the assets acquired and liabilities assumed based on their estimated fair value at the date of acquisition. The fair value of identifiable intangible assets is based on detailed valuations that use information and assumptions provided by management, including expected future cash flows. We allocate any excess purchase price over the fair value of the net assets and liabilities acquired to goodwill. Identifiable intangible assets with finite lives are amortized over their useful lives. Acquisition-related costs, including advisory, legal, accounting, valuation and other costs, are expensed in the periods in which the costs are incurred. The results of operations of acquired businesses are included in the consolidated financial statements from the acquisition date. Intangible Assets and Goodwill Goodwill is the cost of an acquisition less the fair value of the net assets of the acquired business. Intangible assets consist primarily of customer relationships, non-compete agreements with key employees, and marketing-related intangibles. Our intangible assets are being amortized on a straight-line basis over a period of two to ten years. Impairment of Long-lived Assets and Goodwill We evaluate goodwill for impairment annually in the fourth quarter, and whenever events or changes in circumstances indicate it is more likely than not that the fair value of a reporting unit containing goodwill is less than its carrying amount. The goodwill impairment test consists of a two-step process, if necessary. The first step is to compare the fair value of a reporting unit to its carrying value, including goodwill. We typically use discounted cash flow models to determine the fair value of a reporting unit. The assumptions used in these models are consistent with those we believe hypothetical marketplace participants would use. If the fair value of the reporting unit is less than its carrying value, the second step of the impairment test must be performed in order to determine the amount of impairment loss, if any. The second step compares the implied fair value of the reporting unit's goodwill with the carrying amount of that goodwill. If the carrying amount of the reporting unit's goodwill exceeds its implied fair value, an impairment charge is recognized in an amount equal to that excess. The loss recognized cannot exceed the carrying amount of goodwill. We periodically evaluate whether the carrying value of property, equipment and intangible assets has been impaired when circumstances indicate the carrying value of those assets may not be recoverable. The carrying amount is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is not recoverable, the impairment loss is measured as the excess of the asset’s carrying value over its fair value. Our impairment analyses require management to apply judgment in estimating future cash flows as well as asset fair values, including forecasting useful lives of the assets, assessing the probability of different outcomes, and selecting the discount rate that reflects the risk inherent in future cash flows. If the carrying value is not recoverable, we assess the fair value of long-lived assets using commonly accepted techniques, and may use more than one method, including, but not limited to, recent third party comparable sales and discounted cash flow models. If actual results are not consistent with our assumptions and estimates, or our assumptions and estimates change due to new information, we may be exposed to an impairment charge in the future. Deferred Financing Costs We capitalize the amounts paid to obtain financing, such as legal expenses of our lenders, and amortize the amount over the life of the underlying financing agreement. Debt We issue debt that may have separate warrants, conversion features, or no equity-linked attributes. Debt with warrants Convertible debt derivative treatment If the conversion feature within convertible debt meets the requirements to be treated as a derivative, we estimate the fair value of the convertible debt derivative using Black-Scholes upon the date of issuance. If the fair value of the convertible debt derivative is higher than the face value of the convertible debt, the excess is immediately recognized as interest expense. Otherwise, the fair value of the convertible debt derivative is recorded as a liability with an offsetting amount recorded as a debt discount, which offsets the carrying amount of the debt. The convertible debt derivative is revalued at the end of each reporting period and any change in fair value is recorded as a gain or loss in the consolidated statement of operations. The debt discount is amortized through interest expense over the life of the debt. Convertible debt – beneficial conversion feature If the conversion feature does not qualify for either the derivative treatment or as a BCF, the convertible debt is treated as traditional debt. Fair Value Measurements Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, as follows: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the measurement of the fair value of the assets or liabilities. Our financial instruments include cash, accounts receivable, accounts payables and tenant deposits. The carrying values of these financial instruments approximate their fair value due to their short maturities. The carrying amount of our debt approximates fair value because the interest rates on these instruments approximate the interest rate on debt with similar terms available to us. Our derivative liability was adjusted to fair market value at the end of each reporting period, using Level 3 inputs. Revenue Recognition We recognize revenue when the four revenue recognition criteria are met, as follows: Persuasive evidence of an arrangement exists Delivery The price is fixed or determinable Collectability is reasonably assured Refunds and returns, which are minimal, are recorded as a reduction of revenue. Share-based Payments Nonemployees – Awards of common stock with a service or performance condition, where the ultimate number of shares to be issued is uncertain, are classified as liabilities. All other non-employee awards are classified as equity. Employees Shipping and Handling Payments by customers to us for shipping and handling costs are included in revenue on the consolidated statements of operations, while our expense is included in cost of goods sold. Shipping and handling for inventory is included as a component of inventory on the consolidated balance sheets, and in cost of revenues in the consolidated statements of operations when the product is sold. Income Taxes We recognize deferred income tax assets and liabilities for the expected future tax consequences of temporary differences between the income tax and financial reporting carrying amount of our assets and liabilities. We monitor our deferred tax assets and evaluate the need for a valuation allowance based on the estimate of the amount of such deferred tax assets that we believe do not meet the more-likely-than-not recognition criteria. We also evaluate whether we have any uncertain tax positions and would record a reserve if we believe it is more-likely-than-not our position would not prevail with the applicable tax authorities. Our assessment of tax positions as of December 31, 2015 and 2014, determined that there were no material uncertain tax positions. Reportable Segments Our reporting segments consist of: a) Security and Cash Management Services; b) Marketing and Products; c) Consulting and Advisory; and d) Finance and Real Estate. Our Chief Executive Officer has been identified as the chief decision maker. Our operations are conducted primarily within the United States of America. Recently Issued Accounting Standards Financial Accounting Standards Board, or FASB, Accounting Standards Update, or ASU 2016-02 “Leases (Topic 842)” – FASB ASU 2015-17”Income Taxes (Topic 740)” – FASB ASU 2015-16 “Business Combinations (Topic 805),” or ASU 2015-16 FASB ASU 2015-11 “Inventory (Topic 330): Simplifying the Measurement of Inventory,” or ASU 2015-11 FASB ASU 2015-03 “Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Cost,” or ASU 2015-03 FASB ASU 2015-02 “Consolidation (Topic 810): Amendments to the Consolidation Analysis,” or ASU 2015-02

BUSINESS ACQUISITION

BUSINESS ACQUISITION	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
BUSINESS ACQUISITION	NOTE 2. BUSINESS ACQUISITIONS IPG Acquisition On March 26, 2015, we entered into an Asset Purchase Agreement (the “IPG APA”) by and among us and Iron Protection Group, LLC, a Colorado limited liability company (“Seller”), whereby we agreed to acquire substantially all of the assets of Seller (the “IPG Acquisition”). This acquisition expands our service offerings in the cannabis industry and provides a new revenue stream. Pursuant to the terms of the IPG APA, we will deliver to Seller 500,000 restricted shares of our common stock, which will vest over a one-year period (100,000 shares on October 1, 2015; 200,000 shares on January 1, 2016; and 200,000 shares on April 1, 2016). In addition, we delivered to Seller three-year warrants (the “IPG Warrants”) to purchase an aggregate of 500,000 shares of our common stock at an exercise price of: (i) $4.50 for warrants to purchase 250,000 shares, and (ii) $5.00 for warrants to purchase another 250,000 shares. The IPG APA contains certain provisions that require Seller to forfeit a portion of the stock consideration in the event that Seller violates its obligations under the IPG APA relating to non-competition and non-disclosure. The closing date of the IPG Acquisition was March 26, 2015 and we calculated the purchase price of the IPG Acquisition to be approximately $1,887,000. At the acquisition date and pursuant to the IPG APA, we did not assume any of the Seller’s liabilities and there were no tangible assets of significance. The aggregate consideration was as follows: Common stock payable $ 1,054,000 Warrants issued with $4.50 exercise price 421,000 Warrants issued with $5.00 exercise price 412,000 $ 1,887,000 The 500,000 shares of common stock were valued based on the closing price per share on March 26, 2015, or $2.48, reduced by a discount of 15% due to restrictions in the ability to trade our common stock. The $1,054,000 value of stock consideration was recorded as accrued stock payable on the consolidated balance sheet, which is reduced as we issue common stock according to the vesting schedule. See Note 11 for a discussion of the warrants. The purchase price allocation is as follows: Intangible assets: Customer relationship intangible $ 1,000,000 Marketing-related intangibles 200,000 Non-compete agreements 500,000 Goodwill 187,000 $ 1,887,000 We finalized the purchase price allocation in the fourth quarter of the year ended December 31, 2015. In connection with our acquisition of IPG, we agreed to issue to the sole shareholder of the Seller 100,000 fully vested warrants to purchase shares of our common stock if revenues of the Security segment exceeded $3,000,000 for the year ended December 31, 2015, with an exercise price of $2.48. This condition was not met during the year ended December 31, 2015, so no value was recorded for these warrants. The accompanying consolidated financial statements include the results of IPG from the date of acquisition, March 26, 2015. The pro forma effects of the acquisition on the results of operations as if the transaction had been completed on January 1, 2014, are as follows: Year ended December 31, 2015 (Unaudited) 2014 (Unaudited) Total net revenues $ 2,132,724 $ 921,931 Net loss (8,733,016) (6,816,227) Net loss per common share: Basic and diluted $ (0.60) $ (0.49) Chiefton Acquisition On September 25, 2015, we closed an asset purchase agreement for the purchase of substantially all the assets of Chiefton Supply Co., a Colorado corporation, and established a dba within GCC of Chiefton. This acquisition expands our service offerings in the cannabis industry and provides a new revenue stream. We acquired the Chiefton assets for consideration of 80,000 restricted shares of our common stock. The shares shall remain in escrow for six months for the exclusive purpose of being available to indemnify us for any claims that may be made by any person or governmental entity related to or arising from Chiefton’s intellectual property during the six month period after closing. After such period, the shares will be released if no claims have been made, provided that if any claims have been made the shares will remain in escrow until the claim is resolved, at which time the shares will be released less the value of any and all settlement amounts, penalties, damages or other liabilities arising from the claim. The aggregate consideration was as follows: Cash $ 12,249 Common stock 69,400 Aggregate consideration $ 81,649 The value of the common stock consideration was estimated based on our closing common stock price on September 25, 2015, or $1.02 per share, reduced by a discount of 15% due to restrictions in the ability to trade our shares. The $69,400 value of stock consideration is included in accrued stock payable on the consolidated balance sheet as of December 31, 2015. The purchase price allocation is as follows: Inventory $ 12,249 Intangible assets – Chiefton brand and graphic designs 69,400 $ 81,649 We finalized the purchase price allocation in the fourth quarter of the year ended December 31, 2015.

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 31, 2015
Receivables [Abstract]
ACCOUNTS RECEIVABLE	NOTE 3. ACCOUNTS RECEIVABLE Our receivables consisted of the following: December 31, 2015 2014 Accounts receivable $ 133,692 $ 18,319 Less: Allowance for doubtful accounts (9,139) -- Total $ 124,553 $ 18,319 Future minimum lease payments due us consist of: Year ending December 31 2016 $ 110,536 2017 112,753 2018 115,008 2019 117,308 2020 119,,655 Thereafter 126,548 Total $ 701,808

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4. PROPERTY AND EQUIPMENT Property and equipment consisted of the following: December 31, 2015 2014 Land $ 812,340 $ 812,340 Buildings 871,767 724,284 Leasehold improvements 41,534 45,000 Furniture, fixtures and equipment 66,044 15,792 Construction in progress -- 138,056 1,791,685 1,735,472 Less: Accumulated depreciation (66,417) (28,062) $ 1,725,268 $ 1,707,410 Depreciation expense was $38,355 and $28,062, respectively, for the years ended December 31, 2015 and 2014.

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	NOTE 5. INTANGIBLE ASSETS AND GOODWILL Intangible Assets Intangible assets consisted of the following as of December 31, 2015: Gross Accumulated Amortization Net Estimated Life (in years) Customer relationships $ 1,000,000 $ 76,712 $ 923,288 10 Marketing-related 200,000 30,685 169,315 5 Non-compete agreements 500,000 127,854 372,146 3 Chiefton brand and graphic designs 69,400 9,222 60,178 2 Intangible assets, net $ 1,769,400 $ 244,473 $ 1,524,927 Estimated amortization expense for the next five years is as follows: Year ending December 31 2016 $ 342,302 2017 203,739 2018 140,000 2019 140,000 2020 140,000 Amortization expense was $244,473 and $38,200 for the years ended December 31, 2015 and 2014. Amounts capitalized in 2014 for the development of educational and marketing webinars on various cannabis industry topics were fully expensed as of December 31, 2014. We did not recognize any impairment during the year ended December 31, 2015. Goodwill In connection with our acquisition of IPG, we recorded goodwill of $187,000. We have not recognized any impairment as of December 31, 2015.

DEBT

DEBT	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
DEBT	NOTE 6. DEBT Line of Credit – Related Party In February 2015, we issued a senior secured note to Infinity Capital, LLC (“Infinity Capital”), as amended in April 2015, bearing interest at 5% payable monthly in arrears commencing June 30, 2015, until the maturity date of August 31, 2015 (the “Infinity Note”). Infinity Capital, an investment management company, was founded and is controlled by our chairman of the board, Michael Feinsod, a related party. On July 1, 2015, the outstanding principal and interest of $309,000 was settled by our issuing a 10% private placement note. Subsequent to the settlement on July 1, 2015, we continued to borrow under the Infinity Note. Interest expense for the Infinity Note for the year ended December 31, 2015, was approximately $60,000, of which approximately $11,700 was accrued as of December 31, 2015. Notes Payable December 31, 2015 2014 10.0% private placement notes $ 659,000 $ -- 14.0% mortgage note payable (The Greenhouse) 600,000 600,000 12.0% convertible notes - December 2013 -- 530,000 12.0% convertible notes - January 2014 -- 1,120,000 8.5% convertible note payable (Pueblo West Property) 158,307 164,644 1,417,307 2,414,644 Unamortized debt discount (279,435) (1,352,510) 1,137,872 1,062,134 Less: Current portion (986,475) (6,337) Long-term portion $ 151,397 $ 1,055,797 10% Private Placement Notes In May, 2015, we initiated a private placement pursuant to a Promissory Note and Warrant Purchase Agreement (the “10% Agreement”) with certain accredited investors, bearing interest at 10% payable quarterly, with a maturity date of May 1, 2016. Under the 10% Agreement, we can issue up to $2,000,000 of notes to investors, bearing interest at 10%, with a minimum denomination of $25,000 (each such note, a “10% Note,” and collectively, the “10% Notes”). Subject to the terms and conditions of the 10% Agreement, each investor is granted fully-vested warrants equal to their note principal divided by two (the “10% Warrants”) (with standard dilution clauses). The 10% Warrants are exercisable for a period of eighteen months after grant date and have an exercise price of $1.08 per share. The debt is treated as conventional debt. The 10% Notes are collateralized by a security interest in substantially all of our assets. $309,000 of the 10% Notes are due to a related party, Infinity Capital, at December 31, 2015. Approximately $14,000 of interest expense and $7,300 of accrued interest under the 10% Notes relates to Infinity Capital. 14% Mortgage Note Payable (The Greenhouse) In October 2014, we executed a mortgage on The Greenhouse in the amount of $600,000, bearing 14.0% interest payable monthly, with a maturity date of October 21, 2016 (the “Greenhouse Mortgage”). The debt is treated as conventional debt. In addition, we granted warrants to Evans Street Lendco LLC (“Evans Lendco”), the note holder of the Greenhouse Mortgage, which expire on October 21, 2016. The warrants vested immediately and allowed for Evans Lendco to purchase 600,000 shares of our common stock at a price of $4.40 per share, (with standard dilution clauses). Due to the drop in our stock price, on July 29, 2015, we agreed with Evans Lendco to replace the warrants previously issued to Evans Lendco with warrants to purchase 225,000 shares of our stock at $1.20 per share with a term of two years. The estimated fair value of the replacement warrants is less than the fair value of the original warrants on their date of grant. Accordingly, we will continue to amortize the remaining fair value of the original warrants over the remaining life of the underlying debt. 12% Convertible Notes December 2013 Issuance In December 2013, we entered into convertible promissory notes with various third parties totaling $530,000 (the “December 2013 Issuance”). The principal amounts of these notes range between $10,000 and $150,000. The notes mature on October 31, 2018, bear interest at 12.0% payable quarterly, and are convertible into shares of our common stock at a conversion rate of $5.00 per share (with standard dilution clauses). Derivative treatment is not required, as the conversion feature meets the scope exception. The conversion feature is not beneficial, because the conversion price was higher than the stock price on the commitment date. Accordingly, we treated the December 2013 Issuance as conventional debt. January 2014 Issuance In January 2014, we entered into various convertible promissory notes with various third parties totaling $1,605,000 (the “January 2014 Issuance”). The principal amounts of these notes range between $10,000 and $200,000. Under the terms of these notes, they mature on October 31, 2018, bear interest at 12.0% payable quarterly, and are convertible into shares of our common stock at a conversion rate of $5.00 per share (with standard dilution clauses). These notes are convertible at the election of the noteholder at any time on or before maturity date. Derivative treatment is not required, as the conversion feature met the scope exception. Since the initial conversion price was less than the market value of the common stock at the time of issuance, it was determined that a beneficial conversion feature existed. The intrinsic value of the beneficial conversion feature and the combined value of the debt discount resulted in a value greater than the value of the debt and, as such, the total discount was limited to the value of the debt balance of $1,605,000. Conversion of 12% Convertible Notes During the year ended December 31, 2014, lenders converted $488,669 of 12% Convertible Notes in exchange for 97,773 shares of our common stock. During the year ended December 31, 2015, lenders converted $321,123 of 12% Convertible Notes for 64,225 shares of our common stock. The December 2013 Issuance and the January 2014 Issuance (collectively, the “12% Convertible Notes”) included a provision that if the trading stock price exceeded $10 for twenty consecutive trading days and the daily volume for those twenty consecutive trading days exceeds 25,000 shares, then the 12% Convertible Notes convert into shares of our common stock on or after December 1, 2015. As of April 24, 2014, these parameters were met. On December 1, 2015, the remaining $1,330,000 of convertible notes was automatically converted to 266,000 shares of our common stock. 8 ½% Convertible Note Payable (Pueblo West Property) In December 2013, we executed a mortgage on our Pueblo West Property in the amount of $170,000, bearing 8 ½% interest with monthly principal and interest payments totaling $1,674, with the balance due on December 31, 2018 (the “Pueblo Mortgage”). This note is convertible at any time at $5.00 per share. Derivative treatment is not required, as the conversion feature meets the scope exception. The conversion feature is not beneficial, because the conversion price was higher than the stock price on the commitment date. Accordingly, we treated the Pueblo Mortgage as conventional debt. Annual maturities of long-term debt (excluding unamortized discount) for the next four years, consist of: Year ending December 31, 2016 $ 1,265,910 2017 7,507 2018 143,890 $ 1,417,307

ACCRUED STOCK PAYABLE

ACCRUED STOCK PAYABLE	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
ACCRUED STOCK PAYABLE	NOTE 7. ACCRUED STOCK PAYABLE The following tables summarize the changes in accrued common stock payable: Amount Number of Shares December 31, 2013 $ -- -- Feinsod Agreement - accrual 409,349 300,000 Architectural Services 114,693 50,000 December 31, 2014 524,042 350,000 Architectural Services - issued (114,693) (50,000) IPG acquisition -- accrued 1,054,000 500,000 IPG acquisition -- issued (210,800) (100,000) Chiefton acquisition -- accrued 69,400 80,000 Feinsod Agreement -- accrual 723,851 -- Feinsod Agreement - issued (663,000) (150,000) Employment agreements - accrued 131,608 50,000 Consulting services - accrued 18,012 50,000 December 31,2015 $ 1,532,420 730,000 Feinsod Agreement On August 4, 2014, we entered into an agreement with Michael Feinsod in consideration for serving as Executive Chairman of the Board and as a member of the Board and pursuant to the terms of the Executive Board and Director Agreement (the “Feinsod Agreement”). The Board approved the issuance to Infinity Capital of (a) 200,000 shares of our common stock on August 4, 2014; (b) 1,000,000 shares of our common stock upon the uplisting of our common stock to the OTC Market’s OTCQB; (c) 150,000 shares of our common stock on August 4, 2015; and (d) 150,000 shares of our common stock on August 4, 2016. Mr. Feinsod must remain a member of the Board in order for the common stock to be issued. In addition, the Feinsod Agreement requires the issuance of a number of shares of our common stock to Infinity Capital equal to 10% of any new issuances not to exceed 600,000 shares of our common stock in the aggregate during the time that Mr. Feinsod remains a member of the Board (the “New Issuance Allowance”). Under the terms of the Feinsod Agreement, the New Issuance Allowance will not be triggered upon issuances relating to convertible securities existing as of the date of the Feinsod Agreement. For illustrative purposes, if we issue 7,000,000 new shares of common stock, then the New Issuance Allowance issued to Infinity Capital would be capped at 600,000 shares of our common stock. No shares have been issued under the New Issuance Allowance. The 1,000,000 shares of our common stock were valued at $2.97 per share, based on the closing price of our common stock of $3.49 on April 27, 2015, and then reduced by 15% due to restrictions on the ability to trade our shares. The other shares under the Feinsod Agreement were valued at $4.42 per share, based on the closing price of our common stock of $5.20 on August 4, 2014, and then reduced by 15% due to restriction on the ability to trade our common stock. We are recognizing expense for the unissued shares ratably over the vesting period. Architectural Services On December 12, 2014, we agreed to issue 50,000 shares of our common stock to an architectural firm to prepare architectural plans for The Greenhouse. The firm also received warrants to purchase 150,000 shares of our common stock at an exercise price of $4.40 per share, at any time on or before December 12, 2016. The shares of common stock were issued in 2015. We capitalized the cost of the architectural plans as part of Buildings within Property and Equipment on the consolidated balance sheet. Employment Agreements On May 13, 2015, we hired two individuals from Next Big Crop (“NBC”), an unaffiliated entity serving the cannabis industry, to service our new and existing clients. We did not purchase any existing client base from NBC and upon execution of employment agreements, granted these persons a total of 100,000 shares of our common stock with a vesting date of January 1, 2016. On the date of grant, the 100,000 shares had an initial fair value of $311,000, based on a closing price per share of our common stock of $3.11 on May 13, 2015. Due to restrictions in the ability to trade our shares, a discount of fifteen percent (15%) was applied to the fair value of the shares. After taking into consideration the illiquidity of the shares, the fair value was determined to be $264,350. One individual forfeited his shares, so expense was only recognized for 50,000 shares. Consulting Agreement On July 15, 2015, we entered into an agreement with an individual to provide consulting services to customers in exchange for 50,000 shares of our common stock to be delivered on March 15, 2016. The fair value of the common stock is determined at the end of each reporting period and the pro rata amount earned is recognized as accrued stock payable over the term of the agreement.

DERIVATIVE WARRANT LIABILITY

DERIVATIVE WARRANT LIABILITY	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE WARRANT LIABILITY	NOTE 8. DERIVATIVE WARRANT LIABILITY On January 21, 2014, in connection with a Securities Purchase Agreement (the “SPA”) we entered into with Full Circle Capital Corporation (“Full Circle”), for $500,000 we issued to Full Circle, fully-vested warrants (“Series C Warrants”), which allow Full Circle to purchase up to 1,000,000 shares of our common stock at any time on or prior to January 21, 2017 at a price of $5.50 per share. As part of the $500,000 proceeds from the issuance of the Series C Warrants, $100,000 was retained by Full Circle to cover legal and deal related expenses of future financing transactions, which was recorded as deferred financing costs. On September 24, 2014, we and Full Circle entered into Amendment No. 1 to the SPA, which changed the exercise price of the warrants issuable to $4.00 per share of our common stock, and increased the amount of warrants issuable to 1,400,000 warrants to purchase shares of our common stock. The Series C Warrants have non-standard anti-dilution protection provisions and, under certain conditions, grant the right to the holder to require us to adjust the warrant’s exercise price to a lower price. Accordingly, these warrants were accounted for as derivative liabilities. We used the binomial pricing model and assumptions that consider, among other factors, the fair value of the underlying stock, risk-free interest rate, volatility, expected life and dividend rates in estimating fair value for the warrants considered to be derivative instruments. Our common stock has been thinly traded since being delisted in the first quarter of 2014, and all conversions of debt from the January 2014 Issuance during 2014 were converted using a stock price of $5.00 per share. Using the binomial pricing model and a stock price of $5.00 per share, management utilized initial scenario stock prices of $3.00, $4.00, $6.00, and $7.00. Initially assuming a three-year expected term, management assessed the probabilities of the stock prices for each year, with probabilities more heavily weighted toward lower stock prices, in light of our delisted status, changes in leadership, and our current inability to execute our initial financing with Full Circle. On January 21, 2014, the value of the initial warrant derivative liability was calculated to be $1,368,908. We received $500,000 in cash, resulting in an initial loss on the fair value of the derivative liability of $868,908 on the grant date. The price of $5.00 per share of the Series A and Series B Warrants granted in connection with the December 2013 Issuance and the January 2014 Issuance resulted in the revaluation of the Series C Warrants granted to Full Circle and an increase to the derivative liability of $153,994. On January 21, 2015, Full Circle executed a cashless exercise of 1,215,000 warrants in exchange for 660,263 common shares of our common stock. At the time of the cashless exercise, the fair value of the common stock was determined to be $3,314,520 based on the closing share price of $5.02 on January 21, 2015. Accordingly, we decreased the derivative liability by $3,314,520, and increased common stock by $660 and additional paid in capital by $3,313,860. On May 1, 2015, we and Full Circle entered into Amendment No. 2 to the Series C Warrants, pursuant to which Full Circle executed a cashless exercised of 160,000 warrants and received 100,000 shares of our common stock. On May 4, 2015, Full Circle exercised its remaining warrants under the Series C Warrants for $100,000 and purchased 25,000 shares of our common stock for $4.00 per share. Immediately preceding Full Circle’s exercises the fair value of the Series C Warrants was determined to be $593,394. The fair value of the 125,000 common shares issued to Full Circle was determined to be approximately $468,750, based on closing prices per share of $3.75 on May 1, 2015. Accordingly, we decreased the derivative liability by $601,617, and increased common stock by $125 and additional paid in capital by $454,796, and $86,171 in cash received from Full Circle, net of $13,829 of settlement expenses paid. We recorded a net gain in the settlement of the warrant liability of $210,634 for the six months ended June 30, 2015. Following these transactions, there are no more Series C Warrants outstanding. The underlying assumptions used in the binomial model to determine the fair value of the derivative warrant liability were: May 1, 2015 May 4, 2015 December 31, 2014 Current stock price $ 3.75 $ 3.50 $ 5.02 Exercise price of warrant $ 4.00 $ 4.00 $ 4.00 Risk-free interest rate 0.60 % 0.60 % 0.60 % Expected dividend yield -- -- -- Expected term (in years) 1.8 1.8 3.0 Expected volatility 133 % 133 % 129 % Early exercise factor 1.33 1.33 1.33 Changes in fair value of the derivative financial instruments are recognized in our consolidated statements of operations as a derivative gain or loss and are included in other income (expense). The primary underlying risk exposure pertaining to the warrants was the change in fair value of the underlying common stock for each reporting period. Changes in the derivative warrant liability and cumulative expense since inception are as follows: Liability Cumulative Expense (Gain) January 1, 2014 $ -- $ -- Fair value of warrants issued 1,368,908 868,908 Increase in derivative liability resulting from anti-dilution provision in agreement, with Full Circle 153,994 153,994 Increase in the fair value of warrant liability 2,371,002 2,371,002 December 31, 2014 3,893,904 3,393,904 Increase in the fair value of warrant liability 14,010 14,010 Reclassification to APIC for shares issued for Full Circle as a result of warrant exercises, net of cash received (3,683,270) -- Gain on settlement of derivative (224,644) (224,644) Balance after all warrants were exercised $ -- $ 3,183,270

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9. COMMITMENTS AND CONTINGENCIES Operating Leases We entered into a month-to-month lease agreement for corporate office space in July 2013, to lease 2,000 square feet for an annual rate of $12,000, paid monthly. This lease was terminated effective April 1, 2014. On April 2, 2014, we entered into a three-year lease agreement for 3,000 square feet for our corporate offices, which was canceled without penalty, effective November 1, 2014. We entered into a three-year agreement effective April 21, 2014, for a 1,800 square foot warehouse supply and distribution facility, through April 30, 2017. Lease expense was approximately $3,192 and $9,150 for the years ended December 31, 2015 and 2014, respectively. The future obligations under the warehouse lease are approximately $13,200 for 2016, and $4,500 for 2017. DB Option Agreement On November 4, 2015, we entered into an agreement (the “DB Option Agreement”) with Infinity Capital, a related party. Pursuant to the DB Option Agreement, Infinity Capital granted us a six month option to purchase all of its interest in DB Products Arizona, LLC (“DB”) at Infinity Capital’s actual cost, plus $1.00, or $600,001. The interests for which the option has been granted are Infinity Capital’s 50% equity interest in the membership interests of DB, and any outstanding unpaid principal and interest owed on promissory note(s) issued by DB in favor of Infinity Capital for up to $600,000. DB is involved in the production and distribution of Dixie Brands, Inc.’s full line of medical cannabis Dixie Elixirs and Edible products in Arizona. DB expects to begin sales in 2016. We have no obligation to exercise the option. Legal To the best of our knowledge and belief, no legal proceedings of merit are currently pending or threatened.

DEFERRED TAXES

DEFERRED TAXES	12 Months Ended
	Dec. 31, 2015
Deferred Revenue Disclosure [Abstract]
DEFERRED TAXES	NOTE 10. DEFERRED TAXES The components of net deferred tax assets (liabilities) are as follows: December 31, 2015 2014 Long-lived assets $ 26,875 $ (4,917) Equity-based instruments 851,230 1,471,138 Net operating loss carryforwards 4,689,600 1,189,262 Deferred tax asset valuation allowance (5,567,705) (2,655,483) $ -- $ -- A reconciliation of our income tax provision and the amounts computed by applying statutory rates to income before income taxes is as follows: Year ended December 31, 2015 2014 Income tax benefit at statutory rate $ (2,987,334) $ (2,356,247) State income tax benefit, net of Federal benefit (406,805) (320,866) Amortization of debt discount 561,936 291,937 Gain on derivative (81,368) -- Other 1,349 2,869 Valuation allowance 2,912,222 2,382,307 $ -- $ --

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 11. STOCKHOLDERS’ EQUITY Common Stock On January 5, 2014, we reacquired 1,750,000 shares of our common stock from stockholders for no consideration, and returned them to our authorized but unissued share account. On December 2, 2014, we entered into a settlement agreement with a former stockholder, whereby 1,185,000 share of our common stock were returned and subsequently cancelled. Employee Stock Options On October 29, 2014, the Board authorized the adoption of and on June 26, 2015, our stockholders ratified our 2014 Equity Incentive Plan (the “Incentive Plan”). The Incentive Plan provides for the issuance of up to 10 million shares of our common stock, and is designed to provide an additional incentive to executives, employees, directors and key consultants, aligning our long term interests with participants. Share-based compensation costs for award grants to employees and directors (“Employee Awards”) are recognized on a straight-line basis over the service period for the entire award, with the amount of compensation cost recognized at any date equaling at least the portion of the award that is vested. We recognized expense for Employee Awards of $1,500,783 for the year ended December 31, 2015. No Employee Awards were granted prior to 2015. The fair value of each option grant is estimated on the date of grant using Black-Scholes. We use historical data to estimate the expected price volatility. We estimate forfeiture rates based on expected turnover of employees by category. The risk-free interest rate is based on the United States Treasury yield curve in effect at the time of grant for the estimated life of the option. The following summarizes the Black-Scholes assumptions used for Employee Awards granted during the year ended December 31, 2015: Exercise price $ 0.60 – 3.75 Stock price on date of grant $ 0.55 -- 3.75 Volatility 151 – 169 % Risk-free interest rate 0.9 – 2.5 % Expected life (years) 3.0 – 10.0 Dividend yield -- We use an estimated forfeiture rate of 25% for our hourly employees, who were granted 282,000 options during the year ended December 31, 2015. We assume options granted to salaried employees will all vest. The following summarizes Employee Awards activity: Number of Shares Weighted-average Exercise Price per Share Weighted-average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding at December 31, 2014 -- Granted 2,662,000 $ 1.54 3.1 Forfeited (153,000) 2.39 Outstanding at December 31, 2015 2,509,000 1.49 3.1 $ -- Exercisable at December 31, 2015 347,500 $ 2.57 3.5 $ -- As of December 31, 2015, there was approximately $1,393,459 of total unrecognized compensation expense related to unvested Employee Awards, which is expected to be recognized over a weighted-average period of 0.8 years. Warrants for Consulting Services As needed, we may issue warrants to third parties in exchange for consulting services. Stock-based compensation costs for award grants to third parties for consulting services (“Consulting Awards”) are recognized on a straight-line basis over the service period for the entire award, with the amount of compensation cost recognized at any date equaling at least the portion of the award that is vested. Service Awards are revalued at each reporting date until fully vested, which may generate an expense or benefit. We recognized expense for Consulting Awards of $77,918 for the year ended December 31, 2015. On December 12, 2014, we entered into a contract with an architectural firm to prepare plans for The Greenhouse. The firm received fully-vested warrants to purchase 150,000 shares of our common stock at an exercise price of $4.40 per share, with a term of two years. On April 24, 2015, we entered into a one-year contract with an individual to provide consulting services to raise capital. We granted to this individual warrants to purchase 20,000 shares of our common stock at an exercise price of $3.75 per share, with a one year vesting period and a term of two years. On April 27, 2015, we entered into a one-year contract with a company to provide investor relations services. We granted to this company warrants to purchase 20,000 shares of our common stock at an exercise price of $3.49 per share, with a one year vesting period and a term of two years. On June 26, 2015, we granted an individual who provides management consulting services fully-vested warrants to purchase 25,000 shares of our common stock at an exercise price of $2.10 per share with a term of three years. On August 31, 2015, we granted this individual fully-vested warrants to purchase 5,000 shares of our common stock at an exercise price of $1.03 per share, with a term of three years. On December 18, 2015, we granted this individual warrants to purchase 7,500 shares our common stock at an exercise price of $0.60 per share, with a one year vesting period and a term of three years. On June 26, 2015, we granted an individual serving as our chief financial officer fully-vested warrants to purchase 25,000 shares of our common stock at an exercise price of $2.10 per share, with a term of three years. On July 1, 2015, we entered into a one-year contract with an individual to provide management consulting services. We granted warrants to purchase 25,000 shares of our common stock at an exercise price of $1.88 per share, with a one year vesting period and a term of three years. The fair value of each warrant grant is estimated using Black-Scholes. We use historical data to estimate the expected price volatility. The risk-free interest rate is based on the United States Treasury yield curve in effect at the time of valuation for the estimated life of the option. The following summarizes the Black-Scholes assumptions used for Consulting Awards granted: Year ended December 31, 2015 2014 Exercise price $ 0.60 – 3.75 $ 4.40 Stock price, date of valuation $ 0.52 – 0.89 $ 1.20 Volatility 150 – 157 % 134 % Risk-free interest rate 1.1 – 1.3 % 0.6 % Expected life (years) 2.0 – 3.0 2.0 Dividend yield -- -- The following summarizes Consulting Awards activity: Number of Shares Weighted-average Exercise Price per Share Weighted-average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding at December 31, 2013 -- $ -- Granted 150,000 $ 4.40 2.0 Outstanding at December 31, 2014 150,000 4.40 0.9 -- Granted 127,500 2.40 2.2 Forfeited (25,000) 2.10 Outstanding at December 31, 2015 252,500 3.62 1.4 -- Exercisable at December 31, 2015 175,000 $ 4.07 1.2 -- As of December 31, 2015, there was approximately $9,885 of total unrecognized expense related to unvested Consulting Awards, which is expected to be recognized over a weighted-average period of 0.4 years. IPG Acquisition Warrants In connection with the IPG APA, we issued to IPG 500,000 fully-vested warrants to purchase a) 250,000 shares of our common stock at $4.50 per share, (the “IPG $4.50 Warrants”), and b) 250,000 shares of our common stock at $5.00 per share (the “IPG $5.00 Warrants”) (collectively, the “IPG Warrants”). The IPG Warrants are subject to customary adjustments in the event of our reclassification, consolidation, merger, subdivision of shares of our common stock, combination of shares of our common stock or payment of dividends in the form of the our common stock. The IPG Warrants expire three years after their initial issuance date. On the date of grant, the IPG $4.50 Warrants and the IPG $5.00 Warrants had fair values of approximately $421,000 and $412,000, respectively, based on the Black-Scholes. The following summarizes the Black-Scholes assumptions used for IPG Warrants: Volatility 134 % Risk-free interest rate 1.0 % Expected life (years) 3.0 Dividend yield -- Warrants with Debt The fair value of each warrant grant is estimated using Black-Scholes. We use historical data to estimate the expected price volatility. The risk-free interest rate is based on the United States Treasury yield curve in effect at the time of grant for the estimated life of the warrant. The following summarizes the Black-Scholes assumptions used for warrants granted for debt: Year ended December 31, 2015 2014 Volatility 125 – 132 % 129 – 171 % Risk-free interest rate 0.4 – 0.5 % 0.6 – 1.8 % Expected option life (years) 1.5 2.0 – 4.8 Dividend yield -- -- The following summarizes warrants issued with debt activity: Number of Shares Weighted-average Exercise Price per Share Weighted-average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding at December 31, 2013 10,600 $ 5.00 4.8 $ 4,982 Granted 632,100 4.43 2.1 -- Outstanding at December 31, 2014 642.700 4.44 1.9 -- Granted 554,500 1.13 1.7 -- Cancelled (600,000) 4.40 -- Outstanding at December 31, 2015 597,200 1.41 1.0 -- Exercisable at December 31, 2015 597,200 $ 1.41 1.0 -- Series A Warrants Between July 11, 2013 and August 8, 2013, we issued 707,000 shares of our common stock and 707,000 fully-vested Series A Warrants for cash consideration of $1.00 per share. Each Series A Warrant entitles the holder to purchase one share of our common stock at a price of $10.00 per share. The Series A Warrants expire on the earlier of August 1, 2016, or twenty days following written notification from that our common stock had a closing bid price at or above $12.00 for any ten consecutive trading days. This condition was met as of April 30, 2014; however, we have not forced conversion of the warrants at this time. Between August 14, 2013 and September 19, 2013, we issued 266,000 shares and 266,000 fully-vested Series A Warrants of our common stock for cash consideration of $1.00 per share. The Series A Warrants expire on the earlier of August 1, 2016, or twenty days following written notification from that our common stock had a closing bid price at or above $12.00 for any ten consecutive trading days. This condition was met as of April 30, 2014; however, we have not forced conversion of the warrants at this time. As of December 31, 2015, all 973,000 warrants are outstanding and exercisable.

NET LOSS PER SHARE

NET LOSS PER SHARE	12 Months Ended
	Dec. 31, 2015
Noncontrolling Interest [Abstract]
NOTE 9.NET LOSS PER SHARE	NOTE 12. NET LOSS PER SHARE Basic net loss per share is computed by dividing net loss by the weighted-average number of common shares outstanding during the reporting period. Diluted net loss per share is computed similarly to basic loss per share, except that it includes the potential dilution that could occur if dilutive securities are exercised. The following table presents a reconciliation of the denominators used in the computation of net loss per share – basic and diluted: Year ended December 31, 2015 2014 Net loss $ (8,786,277) $ (6,930,139) Weighted average outstanding shares of common stock 14,017,095 13,462,396 Dilutive effect of stock options and warrants -- -- Common stock and equivalents 14,017,095 13,462,396 Net loss per share – Basic and diluted $ (0.63) $ (0.51) Outstanding stock options and common stock warrants are considered anti-dilutive because we are in a net loss position. The following summarizes equity instruments that may, in the future, have a dilutive effect on earnings per share: December 31, 2015 2014 Common stock upon conversion of debt 31,661 330,000 Stock options 2,509,000 -- Warrants 1,822,700 3,165,700 Stock payable 630,000 350,000 4,993,361 3,845,700

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13. SUBSEQUENT EVENTS There were no events subsequent to December 31, 2015, and up to the date of this filing that would require disclosure.

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
SEGMENT INFORMATION	NOTE 14. SEGMENT INFORMATION Our operations are organized into four segments: Security and Cash Management Services; Marketing and Products; Consulting and Advisory; and Finance and Real Estate. All revenue originates and all assets are located in the United States. We have revised our disclosure to correspond to the information provided to the chief operating decision maker. Year ended December 31 2015 Security and Cash Management Marketing and Products Consulting and Advisory Finance and Real Estate Total Revenues $ 1,490,832 $ 60,564 $ 110,800 $ 100,782 $ 1,762,978 Costs and expenses (1,611,201) (248,646) (162,428) (32,051) (2,054,326) Interest expense -- -- -- (44,166) (44,166) $ (120,369) $ (188,082) $ (51,628) $ 24,565 (335,514) Corporate expenses (8,450,763) Net loss $ (8,786,277) 2014 Security and Cash Management Marketing and Products Consulting and Advisory Finance and Real Estate Total Revenues $ -- $ 85,147 $ 40,000 $ 115,059 $ 240,206 Costs and expenses -- (125,489) (30) (33,008) (158,527) Interest expense -- -- -- (15,961) (15,961) $ -- $ (40,342) $ 39,970 $ 66,090 65,718 Corporate expenses (6,995,857) Net loss $ (6,930,139) December 31, Total assets 2015 2014 Security and Cash Management Services $ 132,314 $ -- Marketing and Products 127,345 72,312 Consulting and Advisory 22,268 -- Finance and Real Estate 431,639 443,987 Corporate 2,969,145 1,550,765 $ 3,682,711 $ 2,067,064

NATURE OF OPERATIONS, HISTORY A

NATURE OF OPERATIONS, HISTORY AND PRESENTATION(Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations General Cannabis Corporation (the “Company,” “we,” “us, ” “our,” or “GCC”) (formerly, Advanced Cannabis Solutions, Inc.), was incorporated on June 3, 2013, and provides products and services to the regulated cannabis industry. On April 28, 2015, our common stock was uplisted and resumed quotation on the OTC Market’s OTCQB on May 6, 2015. Our operations are segregated into the following four segments: Security and Cash Management Services In March 2015, we acquired substantially all of the assets of Iron Protection Group, LLC, a Colorado limited liability company, which will continue to do business as “Iron Protection Group.” Iron Protection Group (“IPG”) provides advanced security, including on-site professionals, video surveillance and cash transport, to licensed cannabis cultivators and retail shops. As of December 31, 2015, Iron Protection Group had approximately 80 guards who serve 14 clients throughout Colorado. Marketing and Products In September 2015, we acquired substantially all of the assets of Chiefton Supply Co., and established a dba of Chiefton Supply Co., incorporated in Colorado (“Chiefton”). Chiefton is an apparel and design company. We design, distribute and sell apparel featuring graphic designs. Our apparel is purchased and screen printed by third parties, for which there are numerous suppliers. Chiefton also provides high-level design and branding services to various clients, from grow stores and dispensaries to wholesale cannabis companies. Our wholesale supply business, GC Supply, is a reseller of supplies to the cannabis market. GC Supply works with industry leaders and innovators to deliver high-quality products that are compliant with applicable regulations and with a focus on products that are manufactured in the United States. GC Supply operates out of a leased, 1,800 square-foot warehouse located in Colorado Springs, Colorado. Consulting and Advisory Through Next Big Crop we deliver comprehensive consulting services to the cannabis industry that include obtaining licenses, compliance, cultivation, retail operations, logistical support, facility design and building services, and expansion of existing operations. Our business plan is based on the future growth of the regulated cannabis market in the United States. Finance and Real Estate Real Estate Leasing Our real estate leasing business primarily includes the acquisition and leasing of cultivation space and related facilities to licensed marijuana growers and dispensary owners for their operations. Management anticipates that these facilities will range in size from 5,000 to 50,000 square feet. These facilities will only be leased to tenants that possess the requisite state licenses to operate cultivation facilities. The leases with the tenants will provide certain requirements that permit us to continually evaluate our tenants’ compliance with applicable laws and regulations. As of the date of this report, we owned one cultivation property that is located in a suburb of Pueblo, Colorado (the “Pueblo West Property”). The property consists of approximately three acres of land, which currently includes a 5,000 square foot steel building, and parking lot. The property is zoned for cultivating cannabis and is leased to a medical cannabis grower until December 31, 2022. We are evaluating strategic options for this property. Shared Office Space, Networking and Event Services In October 2014, we purchased a former retail bank located at 6565 East Evans Owner, Denver, Colorado 80224, which has been branded as The Greenhouse (“The Greenhouse”). The building is a 16,056 square-foot facility, which will be converted to serve as the largest shared workspace for entrepreneurs, professionals and others serving the cannabis industry. Clients will be able to lease space to use as offices, meeting rooms, lecture, educational and networking facilities, and individual workstations. The Greenhouse has approximately 10,000 square feet of existing office space and 5,000 square feet on its ground floor that is dedicated to a consumer banking design. The banking space includes a vault with safety deposit boxes, three drive through teller windows and five secure teller windows inside. We plan to continue to acquire commercial real estate and lease office space to participants in the cannabis industry. These participants include media, internet, packaging, lighting, cultivation supplies, and financial services. In exchange for certain services that may be provided to these tenants, we expect to receive rental income in the form of cash. In certain cases, we may acquire equity interests or provide debt capital to these businesses. Industry Finance and Equipment Leasing Services We lease cultivation equipment and facilities to customers in the cannabis industry. We expect we will enter into sale lease-back transactions of grow lights, tenant improvements and other grow equipment. Since Colorado State law does not allow entities operating under a cannabis license to pledge the assets or the license of the cannabis operation for any type of general borrowing activity, we intend to provide loans to individuals and businesses in the cannabis industry on an unsecured basis. Equipment will only be leased to tenants that possess the requisite state licenses to operate such facilities. The leases with the tenants will provide certain requirements that permit us to continually evaluate its tenants’ compliance with applicable laws and regulations. We are exploring lending opportunities in Oregon, Washington, Colorado, and Arizona. Our finance strategy will include making direct term loans and providing revolving lines of credit to businesses involved in the cultivation and sale of cannabis and related products. These loans will generally be secured to the maximum extent permitted by law. We believe there is a significant demand for this financing. We are pursuing other finance services including customized finance, capital formation, and banking, for participants in the cannabis industry. On November 4, 2015, we entered into an agreement (the “DB Option Agreement”) with Infinity Capital, a related party. Pursuant to the DB Option Agreement, Infinity Capital granted us a six month option to purchase all of its interest in DB Products Arizona, LLC (“DB”) at Infinity Capital’s actual cost, plus $1.00, or $600,001. The interests for which the option has been granted are Infinity Capital’s 50% equity interest in the membership interests of DB, and any outstanding unpaid principal and interest owed on promissory note(s) issued by DB in favor of Infinity Capital for up to $600,000. DB is involved in the production and distribution of Dixie Brands, Inc.’s full line of medical cannabis Dixie Elixirs and Edible products in Arizona. DB expects to begin sales in 2016. We have no obligation to exercise the option.
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements include the results of GCC, and its five wholly-owned subsidiary companies: (a) ACS Colorado Corp., a Colorado corporation formed in 2013; (b) Advanced Cannabis Solutions Corporation, a Colorado corporation formed in 2013; (c) 6565 E. Evans Avenue LLC, a Colorado limited liability company formed in 2014; (d) General Cannabis Capital Corporation, a Colorado corporation formed in 2015; and (e) GC Security LLC, a Colorado limited liability company formed in 2015. Advanced Cannabis Solutions Corporation has one wholly-owned subsidiary company, ACS Corp., which was formed in Colorado on June 6, 2013. Intercompany accounts and transactions have been eliminated. The preparation of our financial statements requires us to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses. Although these estimates are based on our knowledge of current events and actions we may undertake in the future, actual results may ultimately differ from these estimates and assumptions. Furthermore, when testing assets for impairment in future periods, if management uses different assumptions or if different conditions occur, impairment charges may result. Certain reclassifications have been made to the prior period financial statements to conform to the current period presentation. The reclassifications had no effect on net loss, total assets, or total stockholders’ equity (deficit).
Going Concern	Going Concern The consolidated financial statements have been prepared on a going concern basis, which assumes we will be able to realize our assets and discharge our liabilities in the normal course of business for the foreseeable future. The ability to continue as a going concern is dependent upon our generating profitable operations in the future and / or obtaining the necessary financing to meet our obligations and repay our liabilities arising from normal business operations when they come due. Management believes that actions presently being taken to further implement its business plan and generate additional revenues provide opportunity for us to continue as a going concern. While we believe in the viability of our strategy to generate additional revenues and our ability to raise additional funds, there can be no assurances to that effect. We had an accumulated deficit of $16,427,378 at December 31, 2015, and further losses are anticipated in the development of our business. Accordingly, there is substantial doubt about our ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might be necessary if we are unable to continue as a going concern.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash on hand, deposits with banks, and investments that are highly liquid and have maturities of three months or less at the date of purchase. We had no cash equivalents at December 31, 2015 or 2014. We maintain our cash balances in financial institutions that from time to time exceed amounts insured by the Federal Deposit Insurance Corporation (up to $250,000 per financial institution as of December 31, 2015). At December 31, 2015 and 2014, our deposits did not exceed insured amounts. We have not experienced any losses in such accounts.
Inventory	Inventory Our inventory consists of finished goods, including apparel and supplies for the cannabis market. Inventory is stated at the lower of cost or market, using the first-in, first-out method (“FIFO”) to determine cost. We monitor inventory cost compared to selling price in order to determine if a lower of cost or market reserve is necessary. For the year ended December 31, 2015, cost of goods sold includes $75,048 of expense for inventory adjusted down to market value
Property and Equipment	Property and Equipment Property and equipment are recorded at historical cost. The cost of maintenance and repairs, which are not significant improvements, are expensed when incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets: thirty years for buildings, the lesser of five years or the life of the lease for leasehold improvements, and three to five years for furniture, fixtures and equipment. Land is not depreciated. Construction in progress, consisting of land development costs, pre-construction costs, construction costs, interest incurred on financing, architectural plans, is not depreciated until the related asset is placed in service.
Business Combinations Policy	Business Combinations Amounts paid for acquisitions are allocated to the assets acquired and liabilities assumed based on their estimated fair value at the date of acquisition. The fair value of identifiable intangible assets is based on detailed valuations that use information and assumptions provided by management, including expected future cash flows. We allocate any excess purchase price over the fair value of the net assets and liabilities acquired to goodwill. Identifiable intangible assets with finite lives are amortized over their useful lives. Acquisition-related costs, including advisory, legal, accounting, valuation and other costs, are expensed in the periods in which the costs are incurred. The results of operations of acquired businesses are included in the consolidated financial statements from the acquisition date.
Intangible Assets and Goodwill	Intangible Assets and Goodwill Goodwill is the cost of an acquisition less the fair value of the net assets of the acquired business. Intangible assets consist primarily of customer relationships, non-compete agreements with key employees, and marketing-related intangibles. Our intangible assets are being amortized on a straight-line basis over a period of two to ten years.
Impairment of Long-lived Assets and Goodwill	Impairment of Long-lived Assets and Goodwill We evaluate goodwill for impairment annually in the fourth quarter, and whenever events or changes in circumstances indicate it is more likely than not that the fair value of a reporting unit containing goodwill is less than its carrying amount. The goodwill impairment test consists of a two-step process, if necessary. The first step is to compare the fair value of a reporting unit to its carrying value, including goodwill. We typically use discounted cash flow models to determine the fair value of a reporting unit. The assumptions used in these models are consistent with those we believe hypothetical marketplace participants would use. If the fair value of the reporting unit is less than its carrying value, the second step of the impairment test must be performed in order to determine the amount of impairment loss, if any. The second step compares the implied fair value of the reporting unit's goodwill with the carrying amount of that goodwill. If the carrying amount of the reporting unit's goodwill exceeds its implied fair value, an impairment charge is recognized in an amount equal to that excess. The loss recognized cannot exceed the carrying amount of goodwill. We periodically evaluate whether the carrying value of property, equipment and intangible assets has been impaired when circumstances indicate the carrying value of those assets may not be recoverable. The carrying amount is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is not recoverable, the impairment loss is measured as the excess of the asset’s carrying value over its fair value. Our impairment analyses require management to apply judgment in estimating future cash flows as well as asset fair values, including forecasting useful lives of the assets, assessing the probability of different outcomes, and selecting the discount rate that reflects the risk inherent in future cash flows. If the carrying value is not recoverable, we assess the fair value of long-lived assets using commonly accepted techniques, and may use more than one method, including, but not limited to, recent third party comparable sales and discounted cash flow models. If actual results are not consistent with our assumptions and estimates, or our assumptions and estimates change due to new information, we may be exposed to an impairment charge in the future.
Deferred Financing Costs	Deferred Financing Costs We capitalize the amounts paid to obtain financing, such as legal expenses of our lenders, and amortize the amount over the life of the underlying financing agreement.
Debt	Debt We issue debt that may have separate warrants, conversion features, or no equity-linked attributes. Debt with warrants Convertible debt derivative treatment If the conversion feature within convertible debt meets the requirements to be treated as a derivative, we estimate the fair value of the convertible debt derivative using Black-Scholes upon the date of issuance. If the fair value of the convertible debt derivative is higher than the face value of the convertible debt, the excess is immediately recognized as interest expense. Otherwise, the fair value of the convertible debt derivative is recorded as a liability with an offsetting amount recorded as a debt discount, which offsets the carrying amount of the debt. The convertible debt derivative is revalued at the end of each reporting period and any change in fair value is recorded as a gain or loss in the consolidated statement of operations. The debt discount is amortized through interest expense over the life of the debt. Convertible debt – beneficial conversion feature If the conversion feature does not qualify for either the derivative treatment or as a BCF, the convertible debt is treated as traditional debt.
Fair Value Measurements	Fair Value Measurements Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, as follows: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the measurement of the fair value of the assets or liabilities. Our financial instruments include cash, accounts receivable, accounts payables and tenant deposits. The carrying values of these financial instruments approximate their fair value due to their short maturities. The carrying amount of our debt approximates fair value because the interest rates on these instruments approximate the interest rate on debt with similar terms available to us. Our derivative liability was adjusted to fair market value at the end of each reporting period, using Level 3 inputs.
Revenue Recognition	Revenue Recognition We recognize revenue when the four revenue recognition criteria are met, as follows: Persuasive evidence of an arrangement exists Delivery The price is fixed or determinable Collectability is reasonably assured Refunds and returns, which are minimal, are recorded as a reduction of revenue.
Share-based Payments	Share-based Payments Nonemployees – Awards of common stock with a service or performance condition, where the ultimate number of shares to be issued is uncertain, are classified as liabilities. All other non-employee awards are classified as equity. Employees
Shipping and Handling	Shipping and Handling Payments by customers to us for shipping and handling costs are included in revenue on the consolidated statements of operations, while our expense is included in cost of goods sold. Shipping and handling for inventory is included as a component of inventory on the consolidated balance sheets, and in cost of revenues in the consolidated statements of operations when the product is sold.
Income Taxes	Income Taxes We recognize deferred income tax assets and liabilities for the expected future tax consequences of temporary differences between the income tax and financial reporting carrying amount of our assets and liabilities. We monitor our deferred tax assets and evaluate the need for a valuation allowance based on the estimate of the amount of such deferred tax assets that we believe do not meet the more-likely-than-not recognition criteria. We also evaluate whether we have any uncertain tax positions and would record a reserve if we believe it is more-likely-than-not our position would not prevail with the applicable tax authorities. Our assessment of tax positions as of December 31, 2015 and 2014, determined that there were no material uncertain tax positions.
Reportable Segments	Reportable Segments Our reporting segments consist of: a) Security and Cash Management Services; b) Marketing and Products; c) Consulting and Advisory; and d) Finance and Real Estate. Our Chief Executive Officer has been identified as the chief decision maker. Our operations are conducted primarily within the United States of America.
Recently Issued Accounting Standards	Recently Issued Accounting Standards Financial Accounting Standards Board, or FASB, Accounting Standards Update, or ASU 2016-02 “Leases (Topic 842)” – FASB ASU 2015-17”Income Taxes (Topic 740)” – FASB ASU 2015-16 “Business Combinations (Topic 805),” or ASU 2015-16 FASB ASU 2015-11 “Inventory (Topic 330): Simplifying the Measurement of Inventory,” or ASU 2015-11 FASB ASU 2015-03 “Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Cost,” or ASU 2015-03 FASB ASU 2015-02 “Consolidation (Topic 810): Amendments to the Consolidation Analysis,” or ASU 2015-02 - In February 2015, the FASB issued ASU 2015-02, which changes the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. This ASU is effective for annual reporting periods beginning after December 15, 2015 and we are currently assessing the impact of adoption of this ASU on our consolidated results of operations, cash flows and financial position.

BUSINESS ACQUISITION (Tables)

BUSINESS ACQUISITION (Tables)	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	The aggregate consideration was as follows: Common stock payable $ 1,054,000 Warrants issued with $4.50 exercise price 421,000 Warrants issued with $5.00 exercise price 412,000 $ 1,887,000
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	The purchase price allocation is as follows: Intangible assets: Customer relationship intangible $ 1,000,000 Marketing-related intangibles 200,000 Non-compete agreements 500,000 Goodwill 187,000 $ 1,887,000
Acquisition	Year ended December 31, 2015 (Unaudited) 2014 (Unaudited) Total net revenues $ 2,132,724 $ 921,931 Net loss (8,733,016) (6,816,227) Net loss per common share: Basic and diluted $ (0.60) $ (0.49)
Agregate consideration	The aggregate consideration was as follows: Cash $ 12,249 Common stock 69,400 Aggregate consideration $ 81,649
Preliminary purchase price allocation	The purchase price allocation is as follows: Inventory $ 12,249 Intangible assets – Chiefton brand and graphic designs 69,400 $ 81,649

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2015
Receivables [Abstract]
Accounts receivable	Our receivables consisted of the following: December 31, 2015 2014 Accounts receivable $ 133,692 $ 18,319 Less: Allowance for doubtful accounts (9,139) -- Total $ 124,553 $ 18,319
Future minimum lease payments	Future minimum lease payments due us consist of: Year ending December 31 2016 $ 110,536 2017 112,753 2018 115,008 2019 117,308 2020 119,,655 Thereafter 126,548 Total $ 701,808

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property and equipment	Property and equipment consisted of the following: December 31, 2015 2014 Land $ 812,340 $ 812,340 Buildings 871,767 724,284 Leasehold improvements 41,534 45,000 Furniture, fixtures and equipment 66,044 15,792 Construction in progress -- 138,056 1,791,685 1,735,472 Less: Accumulated depreciation (66,417) (28,062) $ 1,725,268 $ 1,707,410

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Intangible assets consisted of the following as of December 31, 2015: Gross Accumulated Amortization Net Estimated Life (in years) Customer relationships $ 1,000,000 $ 76,712 $ 923,288 10 Marketing-related 200,000 30,685 169,315 5 Non-compete agreements 500,000 127,854 372,146 3 Chiefton brand and graphic designs 69,400 9,222 60,178 2 Intangible assets, net $ 1,769,400 $ 244,473 $ 1,524,927
Estimated amortization expense	Estimated amortization expense for the next five years is as follows: Year ending December 31 2016 $ 342,302 2017 203,739 2018 140,000 2019 140,000 2020 140,000

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments [Table Text Block]	Notes Payable December 31, 2015 2014 10.0% private placement notes $ 659,000 $ -- 14.0% mortgage note payable (The Greenhouse) 600,000 600,000 12.0% convertible notes - December 2013 -- 530,000 12.0% convertible notes - January 2014 -- 1,120,000 8.5% convertible note payable (Pueblo West Property) 158,307 164,644 1,417,307 2,414,644 Unamortized debt discount (279,435) (1,352,510) 1,137,872 1,062,134 Less: Current portion (986,475) (6,337) Long-term portion $ 151,397 $ 1,055,797
Schedule of Maturities of Long-term Debt [Table Text Block]	Annual maturities of long-term debt (excluding unamortized discount) for the next four years, consist of: Year ending December 31, 2016 $ 1,265,910 2017 7,507 2018 143,890 $ 1,417,307

ACCRUED STOCK PAYABLE (Tables)

ACCRUED STOCK PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Changes in accrued common stock payable	The following tables summarize the changes in accrued common stock payable: Amount Number of Shares December 31, 2013 $ -- -- Feinsod Agreement - accrual 409,349 300,000 Architectural Services 114,693 50,000 December 31, 2014 524,042 350,000 Architectural Services - issued (114,693) (50,000) IPG acquisition -- accrued 1,054,000 500,000 IPG acquisition -- issued (210,800) (100,000) Chiefton acquisition -- accrued 69,400 80,000 Feinsod Agreement -- accrual 723,851 -- Feinsod Agreement - issued (663,000) (150,000) Employment agreements - accrued 131,608 50,000 Consulting services - accrued 18,012 50,000 December 31,2015 $ 1,532,420 730,000

DERIVATIVE WARRANT LIABILITY (T

DERIVATIVE WARRANT LIABILITY (Tables)	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	May 1, 2015 May 4, 2015 December 31, 2014 Current stock price $ 3.75 $ 3.50 $ 5.02 Exercise price of warrant $ 4.00 $ 4.00 $ 4.00 Risk-free interest rate 0.60 % 0.60 % 0.60 % Expected dividend yield -- -- -- Expected term (in years) 1.8 1.8 3.0 Expected volatility 133 % 133 % 129 % Early exercise factor 1.33 1.33 1.33
Schedule of Share-based Compensation, Activity [Table Text Block]	Changes in the derivative warrant liability and cumulative expense since inception are as follows: Liability Cumulative Expense (Gain) January 1, 2014 $ -- $ -- Fair value of warrants issued 1,368,908 868,908 Increase in derivative liability resulting from anti-dilution provision in agreement, with Full Circle 153,994 153,994 Increase in the fair value of warrant liability 2,371,002 2,371,002 December 31, 2014 3,893,904 3,393,904 Increase in the fair value of warrant liability 14,010 14,010 Reclassification to APIC for shares issued for Full Circle as a result of warrant exercises, net of cash received (3,683,270) -- Gain on settlement of derivative (224,644) (224,644) Balance after all warrants were exercised $ -- $ 3,183,270

DEFERRED TAXES (Tables)

DEFERRED TAXES (Tables)	12 Months Ended
	Dec. 31, 2015
Deferred Revenue Disclosure [Abstract]
Components of net deferred tax assets (liabilities)	The components of net deferred tax assets (liabilities) are as follows: December 31, 2015 2014 Long-lived assets $ 26,875 $ (4,917) Equity-based instruments 851,230 1,471,138 Net operating loss carryforwards 4,689,600 1,189,262 Deferred tax asset valuation allowance (5,567,705) (2,655,483) $ -- $ --
Reconciliation of our income tax provision	A reconciliation of our income tax provision and the amounts computed by applying statutory rates to income before income taxes is as follows: Year ended December 31, 2015 2014 Income tax benefit at statutory rate $ (2,987,334) $ (2,356,247) State income tax benefit, net of Federal benefit (406,805) (320,866) Amortization of debt discount 561,936 291,937 Gain on derivative (81,368) -- Other 1,349 2,869 Valuation allowance 2,912,222 2,382,307 $ -- $ --

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Exercise price $ 0.60 – 3.75 Stock price on date of grant $ 0.55 -- 3.75 Volatility 151 – 169 % Risk-free interest rate 0.9 – 2.5 % Expected life (years) 3.0 – 10.0 Dividend yield -- Year ended December 31, 2015 2014 Exercise price $ 0.60 – 3.75 $ 4.40 Stock price, date of valuation $ 0.52 – 0.89 $ 1.20 Volatility 150 – 157 % 134 % Risk-free interest rate 1.1 – 1.3 % 0.6 % Expected life (years) 2.0 – 3.0 2.0 Dividend yield -- -- The following summarizes the Black-Scholes assumptions used for IPG Warrants: Volatility 134 % Risk-free interest rate 1.0 % Expected life (years) 3.0 Dividend yield -- Year ended December 31, 2015 2014 Volatility 125 – 132 % 129 – 171 % Risk-free interest rate 0.4 – 0.5 % 0.6 – 1.8 % Expected option life (years) 1.5 2.0 – 4.8 Dividend yield -- --
Schedule of Assumptions Used [Table Text Block]	The following summarizes Employee Awards activity: Number of Shares Weighted-average Exercise Price per Share Weighted-average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding at December 31, 2014 -- Granted 2,662,000 $ 1.54 3.1 Forfeited (153,000) 2.39 Outstanding at December 31, 2015 2,509,000 1.49 3.1 $ -- Exercisable at December 31, 2015 347,500 $ 2.57 3.5 $ -- The following summarizes Consulting Awards activity: Number of Shares Weighted-average Exercise Price per Share Weighted-average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding at December 31, 2013 -- $ -- Granted 150,000 $ 4.40 2.0 Outstanding at December 31, 2014 150,000 4.40 0.9 -- Granted 127,500 2.40 2.2 Forfeited (25,000) 2.10 Outstanding at December 31, 2015 252,500 3.62 1.4 -- Exercisable at December 31, 2015 175,000 $ 4.07 1.2 --
Schedule of Stock Options Roll Forward [Table Text Block]	The following summarizes warrants issued with debt activity: Number of Shares Weighted-average Exercise Price per Share Weighted-average Remaining Contractual Term (in years) Aggregate Intrinsic Value Outstanding at December 31, 2013 10,600 $ 5.00 4.8 $ 4,982 Granted 632,100 4.43 2.1 -- Outstanding at December 31, 2014 642.700 4.44 1.9 -- Granted 554,500 1.13 1.7 -- Cancelled (600,000) 4.40 -- Outstanding at December 31, 2015 597,200 1.41 1.0 -- Exercisable at December 31, 2015 597,200 $ 1.41 1.0 --

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2015
Noncontrolling Interest [Abstract]
Reconciliation of the denominators used in the computation	The following table presents a reconciliation of the denominators used in the computation of net loss per share – basic and diluted: Year ended December 31, 2015 2014 Net loss $ (8,786,277) $ (6,930,139) Weighted average outstanding shares of common stock 14,017,095 13,462,396 Dilutive effect of stock options and warrants -- -- Common stock and equivalents 14,017,095 13,462,396 Net loss per share – Basic and diluted $ (0.63) $ (0.51)
Dilutive effect on earnings per share	Outstanding stock options and common stock warrants are considered anti-dilutive because we are in a net loss position. The following summarizes equity instruments that may, in the future, have a dilutive effect on earnings per share: December 31, 2015 2014 Common stock upon conversion of debt 31,661 330,000 Stock options 2,509,000 -- Warrants 1,822,700 3,165,700 Stock payable 630,000 350,000 4,993,361 3,845,700

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Year ended December 31 2015 Security and Cash Management Marketing and Products Consulting and Advisory Finance and Real Estate Total Revenues $ 1,490,832 $ 60,564 $ 110,800 $ 100,782 $ 1,762,978 Costs and expenses (1,611,201) (248,646) (162,428) (32,051) (2,054,326) Interest expense -- -- -- (44,166) (44,166) $ (120,369) $ (188,082) $ (51,628) $ 24,565 (335,514) Corporate expenses (8,450,763) Net loss $ (8,786,277) 2014 Security and Cash Management Marketing and Products Consulting and Advisory Finance and Real Estate Total Revenues $ -- $ 85,147 $ 40,000 $ 115,059 $ 240,206 Costs and expenses -- (125,489) (30) (33,008) (158,527) Interest expense -- -- -- (15,961) (15,961) $ -- $ (40,342) $ 39,970 $ 66,090 65,718 Corporate expenses (6,995,857) Net loss $ (6,930,139) December 31, Total assets 2015 2014 Security and Cash Management Services $ 132,314 $ -- Marketing and Products 127,345 72,312 Consulting and Advisory 22,268 -- Finance and Real Estate 431,639 443,987 Corporate 2,969,145 1,550,765 $ 3,682,711 $ 2,067,064

NATURE OF OPERATIONS, HISTORY35

NATURE OF OPERATIONS, HISTORY AND PRESENTATION (Details)	12 Months Ended
	Dec. 31, 2015USD ($)a	Nov. 04, 2015USD ($)	Dec. 31, 2014USD ($)	Mar. 30, 2014a
Real Estate Properties [Line Items]
Number Of Wholly Owned Subsidiary	5
Accumulated deficit | $	$ (16,427,378)		$ (7,641,101)
Amounts insured by the Federal Deposit Insurance Corporation | $	250,000
Expense on inventory | $	75,048
Leasing Arrangement [Member]
Real Estate Properties [Line Items]
Area of Real Estate Property | a				16,056
Maximum [Member] | Employee Awards
Real Estate Properties [Line Items]
Purchase of land | $	$ 5,000,000
Maximum [Member] | Leasing Arrangement [Member]
Real Estate Properties [Line Items]
Leased to tenants | a	50,000
Minimum [Member] | Employee Awards
Real Estate Properties [Line Items]
Purchase of land | $	$ 750,000
Minimum [Member] | Leasing Arrangement [Member]
Real Estate Properties [Line Items]
Leased to tenants | a	5,000
Pueblo West Property [Member]
Real Estate Properties [Line Items]
Area of Real Estate Property | a	5,000
The Greenhouse [Member]
Real Estate Properties [Line Items]
Area of Real Estate Property | a	5,000
ACS Wholesale [Member]
Real Estate Properties [Line Items]
Area of Real Estate Property | a	1,800
Infinity Capital [Member]
Real Estate Properties [Line Items]
Capital | $		$ 600,000
Equity interest		50.00%

BUSINESS ACQUISITION (Details)

BUSINESS ACQUISITION (Details) - USD ($)	Mar. 26, 2015	Dec. 31, 2015
Business Acquisition [Line Items]
Shares acquired		80,000
Accrued stock payable		$ 69,400
Exercise price		$ 2.48
IPG $5.00 Warrants [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	250,000
IPG Incentive Warrants [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable		100,000
Incentive Warrants Fair Value		$ 188,000
Iron Protection Group [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	$ 1,887,000
Finite-lived Intangible Assets Acquired	1,887,000
Goodwill, Acquired During Period	187,000
Target Revenue For Incentive Share Based Payment		$ 3,000,000
Iron Protection Group [Member] | Common Stock [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	$ 1,054,000
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	500,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	1 year
Iron Protection Group [Member] | Noncompete Agreements [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired	$ 200,000
Iron Protection Group [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired	1,000,000
Iron Protection Group [Member] | Marketing-Related Intangible Assets [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired	400,000
Iron Protection Group [Member] | IPG $4.50 Warrants [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	$ 421,000
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	250,000
Iron Protection Group [Member] | IPG $5.00 Warrants [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	$ 412,000
Iron Protection Group [Member] | IPG Warrants [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	500,000

BUSINESS ACQUISITION (Details 1

BUSINESS ACQUISITION (Details 1)	Dec. 31, 2015USD ($)
Business Combinations [Abstract]
Cash	$ 12,249
Common stock	69,400
Aggregate consideration	81,649
Inventory	12,249
Intangible assets – intellectual property	69,400
Total assets acquired	$ 81,649

BUSINESS ACQUISITION (Details 2

BUSINESS ACQUISITION (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Business Combinations [Abstract]
Total net revenues	$ 2,132,724	$ 921,931
Net loss	$ (8,733,016)	$ (6,816,227)
Net loss per common share
Basic diluted	$ (0.6)	$ (0.49)

ACCOUNTS RECEIVABLE (Details)

ACCOUNTS RECEIVABLE (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Receivables [Abstract]
Accounts receivable	$ 133,692	$ 18,319
Less:  Allowance for doubtful accounts	(9,139)
Total	$ 124,553	$ 18,319

ACCOUNTS RECEIVABLE (Details 1)

ACCOUNTS RECEIVABLE (Details 1)	Dec. 31, 2015USD ($)
Receivables [Abstract]
2,016	$ 110,536
2,017	112,753
2,018	115,008
2,019	117,308
2,020	119,655
Thereafter	126,548
Total	$ 701,808

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Land	$ 812,340	$ 812,340
Buildings	871,767	724,284
Leasehold improvements	41,534	45,000
Furniture, fixtures and equipment	$ 66,044	15,792
Construction in progress		138,056
Property, Plant and Equipment, Gross	$ 1,791,685	1,735,472
Less:  Accumulated depreciation	(66,417)	(28,062)
Property, Plant and Equipment, Net	$ 1,725,268	$ 1,707,410

PROPERTY AND EQUIPMENT (Detai42

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 38,355	$ 28,062

INTANGIBLE ASSETS AND GOODWIL43

INTANGIBLE ASSETS AND GOODWILL (Details)	Dec. 31, 2015USD ($)
Finite-lived Intangible Assets [Roll Forward]
Finite-Lived Intangible Assets, Gross	$ 1,769,400
Finite-Lived Intangible Assets, Accumulated Amortization	244,473
Finite-Lived Intangible Assets, Net	1,524,927
Customer-Related Intangible Assets [Member]
Finite-lived Intangible Assets [Roll Forward]
Finite-Lived Intangible Assets, Gross	1,000,000
Finite-Lived Intangible Assets, Accumulated Amortization	76,712
Finite-Lived Intangible Assets, Net	923,288
Marketing-Related Intangible Assets [Member]
Finite-lived Intangible Assets [Roll Forward]
Finite-Lived Intangible Assets, Gross	200,000
Finite-Lived Intangible Assets, Accumulated Amortization	30,685
Finite-Lived Intangible Assets, Net	169,315
Noncompete Agreements [Member]
Finite-lived Intangible Assets [Roll Forward]
Finite-Lived Intangible Assets, Gross	200,000
Finite-Lived Intangible Assets, Accumulated Amortization	127,854
Finite-Lived Intangible Assets, Net	372,146
Intellectual Propertys [Member]
Finite-lived Intangible Assets [Roll Forward]
Finite-Lived Intangible Assets, Gross	69,400
Finite-Lived Intangible Assets, Accumulated Amortization	9,222
Finite-Lived Intangible Assets, Net	$ 60,178

INTANGIBLE ASSETS AND GOODWIL44

INTANGIBLE ASSETS AND GOODWILL (Details 1)	12 Months Ended
	Dec. 31, 2015
Marketing-Related Intangible Assets [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Finite-Lived Intangible Asset, Useful Life	5 years
Noncompete Agreements [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Finite-Lived Intangible Asset, Useful Life	3 years
Intellectual Propertys [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Finite-Lived Intangible Asset, Useful Life	2 years
Customer-Related Intangible Assets [Member]
Finite-Lived Intangible Assets, Net [Abstract]
Finite-Lived Intangible Asset, Useful Life	10 years

INTANGIBLE ASSETS AND GOODWIL45

INTANGIBLE ASSETS AND GOODWILL (Details 2)	Dec. 31, 2015USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2,016	$ 342,302
2,017	203,739
2,018	140,000
2,019	140,000
2,020	$ 140,000

INTANGIBLE ASSETS AND GOODWIL46

INTANGIBLE ASSETS AND GOODWILL (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of Intangible Assets	$ 113,315
Goodwill	187,000
Amortization expense	$ 244,473	$ 38,200

DEBT (Details)

DEBT (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Jan. 10, 2014
Debt Instrument [Line Items]
Debt Instrument, Unamortized Discount	$ (279,435)	$ (1,352,510)
Note payable	1,417,307	2,414,644
Long-term Debt	1,137,872	1,062,134
Long-term Debt, Current Maturities	(986,475)	6,337
Long-term Debt, Excluding Current Maturities	1,513,971	1,055,797
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross	$ 158,307	164,644
Unsecured Convertible Notes [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross		530,000
Debt Instrument, Unamortized Discount	$ 46,000	67,000
Unsecured Debt [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross		1,120,000
Debt Instrument, Unamortized Discount	$ 687,000	903,000	$ 1,605,000
10.0% private placement, due May 1, 2016 [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross	659,000	0
Mortgages [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross	$ 600,000	$ 600,000

DEBT (Details 1)

DEBT (Details 1)	Dec. 31, 2015USD ($)
Debt Disclosure [Abstract]
2,016	$ 1,265,910
2,017	7,507
2,018	143,890
Total	$ 1,417,307

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended		18 Months Ended
	Jun. 30, 2014	Dec. 31, 2015	Dec. 31, 2014	Jun. 30, 2015	Mar. 31, 2015	Jan. 21, 2014	Jan. 10, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
DebtDiscount					$ 66,000
Unamortized debt discount		$ (279,435)	$ (1,352,510)
[custom:AdditionalDebtDiscount]			84,000
Amortization of Debt Discount (Premium)		1,371,607	755,725
Unsecured Convertible Notes [Member]
Debt Instrument [Line Items]
Convertible Debt		$ 380,000	530,000					$ 530,000
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate		12.00%
Debt Instrument, Convertible, Conversion Price		$ 5
Unamortized debt discount		$ 46,000	67,000
Amortization of Debt Discount (Premium)	$ 6,000
Debt Conversion, Original Debt, Amount				$ 150,000
Debt Conversion, Converted Instrument, Shares Issued				30,000
Unsecured Convertible Notes [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument Individual Principal Amount				$ 150,000
Unsecured Convertible Notes [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument Individual Principal Amount				10,000
Unsecured Debt [Member]
Debt Instrument [Line Items]
Convertible Debt		$ 980,000	1,120,000			$ 1,605,000
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate		12.00%
Debt Instrument, Convertible, Conversion Price		$ 5
DebtDiscount					$ 32,100
Unamortized debt discount		$ 687,000	$ 903,000				$ 1,605,000
Amortization of Debt Discount (Premium)	412,000
Debt Conversion, Original Debt, Amount				$ 625,000
Debt Conversion, Converted Instrument, Shares Issued				125,946
[custom:DebtConversionAccruedInterestConvertedAmount1]				$ 4,700
Unsecured Debt [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument Individual Principal Amount				200,000
Unsecured Debt [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument Individual Principal Amount				$ 10,000
Series B Warrants
Debt Instrument [Line Items]
Issuance of Stock and Warrants for Services or Claims	$ 20,000
Series B Warrants | Unsecured Convertible Notes [Member]
Debt Instrument [Line Items]
Class of Warrant or Right, Outstanding				10,600
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 5
Series B Warrants | Unsecured Debt [Member]
Debt Instrument [Line Items]
Class of Warrant or Right, Outstanding				32,100
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 5

ACCRUED STOCK PAYABLE (Details)

ACCRUED STOCK PAYABLE (Details)	12 Months Ended
	Dec. 31, 2015USD ($)shares
Notes to Financial Statements
December 31, 2013 | $
Feinsod Agreement - accrual | $	$ 409,349
Architectural Services | $	114,693
December 31, 2014 | $	524,042
Architectural Services - issued | $	(114,693)
IPG acquisition -- accrued | $	1,054,000
IPG acquisition -- issued | $	(210,800)
Chiefton acquisition -- accrued | $	69,400
Feinsod Agreement -- accrual | $	723,851
Feinsod Agreement -- issued | $	(663,000)
Employment agreements - accrued | $	131,608
Consulting services - accrued | $	18,012
December 31,2015 | $	$ 1,532,420
December 31, 2013 | shares
Feinsod Agreement - accrual | shares	300,000
Architectural Services | shares	50,000
December 31, 2014 | shares	350,000
Architectural Services - issued | shares	(50,000)
IPG acquisition -- accrued | shares	500,000
IPG acquisition -- issued | shares	(100,000)
Chiefton acquisition -- accrued | shares	80,000
Feinsod Agreement -- accrual | shares
Feinsod Agreement - issued | shares	(150,000)
Employment agreements - accrued | shares	50,000
Consulting services - accrued | shares	50,000
December 31,2015 | shares	730,000

ACCRUED STOCK PAYABLE (Details

ACCRUED STOCK PAYABLE (Details Narrative) - USD ($)	Jul. 15, 2015	May. 13, 2015	Dec. 12, 2014	Aug. 04, 2014	Aug. 04, 2016	Dec. 31, 2015	Aug. 04, 2015	May. 31, 2015	Apr. 27, 2015	Mar. 27, 2015
Initial fair value		$ 311,000
Closing price per share		$ 3.11						$ 3.75
Fair value of Shares		$ 264,350
Infinity Capital LLC [Member]
Common stock issued						7,000,000
Maximum [Member]
Closing price per share										$ 3.49
Minimum [Member]
Closing price per share									$ 2.97
Feinsod Agreement [Member]
Common stock issued				200,000
Consulting [Member]
Common shares	50,000
Employment Agreements [Member]
Common shares		100,000
Initial fair value shares		$ 311,000
Fair value illiquidity of the shares		$ 264,350
Feinsod Agreement [Member]
Common stock issued					150,000		150,000
Common shares				1,000,000
Warrants to purchase				600,000
Feinsod Agreement [Member] | Maximum [Member]
Closing price per share				$ 5.20
Feinsod Agreement [Member] | Minimum [Member]
Closing price per share				$ 4.42
Employment Agreements [Member]
Common stock price per shares		$ 3.11
Architectural Services [Member]
Common shares			50,000
Common stock price per shares			$ 4.40
Warrants to purchase			150,000

DERIVATIVE WARRANT LIABILITY (D

DERIVATIVE WARRANT LIABILITY (Details) - $ / shares	4 Months Ended		12 Months Ended
	May. 04, 2015	May. 01, 2015	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Current stock price	$ 3.50	$ 3.75	$ 5.02
Exercise price of warrant	$ 4	$ 4	$ 4
Fair Value Assumptions, Risk Free Interest Rate	0.60%	0.60%	0.60%
Expected dividend yield	0.00%	0.00%	0.00%
Expected term (in years)	1 year 9 months 18 days	1 year 9 months 18 days	3 years
Expected volatility	133.00%	133.00%	129.00%
Early exercise factor	$ 1.33	$ 1.33	$ 1.33

DERIVATIVE WARRANT LIABILITY 53

DERIVATIVE WARRANT LIABILITY (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Increase in the fair value of warrant liability	$ 14,010	$ 14,010
Reclassification to APIC for shares issued for Full Circle as a result of warrant exercises, net of cash received	(3,683,270)
Gain on settlement of derivative	$ (224,644)	$ (224,644)
Balance of September		3,183,270
Cumulative expense [Member]
Balance beginning	$ 3,393,904
Fair value of warrants issued		868,908
Increase in derivative liability resulting from anti-dilution provision in agreement with Full Circle		153,994
Increase in the fair value of warrant liability		2,371,002
Balance ending		3,393,904
Liability [Member]
Balance beginning	$ 3,893,904
Fair value of warrants issued		1,368,908
Increase in derivative liability resulting from anti-dilution provision in agreement with Full Circle		153,994
Increase in the fair value of warrant liability		2,371,002
Balance ending		$ 3,893,904

DERIVATIVE WARRANT LIABILITY 54

DERIVATIVE WARRANT LIABILITY (Details Narrative) - USD ($)	May. 04, 2015	Jan. 21, 2014	Jan. 21, 2014	Jun. 30, 2015	May. 31, 2015	May. 13, 2015
Stock price one			$ 3
Stock price Two			4
Stock price Three			6
Stock price Four			$ 7
Derivative Asset, Fair Value, Gross Liability		$ 868,908	$ 868,908		$ 593,394
Warrant derivative liability		1,368,908	1,368,908
Closing price per share					$ 3.75	$ 3.11
Unsecured Debt [Member]
Net gain in the settlement of the warrant liability				$ 210,634
Full Circle [Member]
Net gain in the settlement of the warrant liability	$ 13,829
Proceeds from the issuance			$ 100,000
Warrants to purchase	160,000		1,215,000
Warrant derivative liability		3,314,520	$ 3,314,520
Common shares increased	$ 125
Common shares	100,000		660,263
Additional paid in capital	$ 454,796		$ 3,313,860
Series C Warrants [Member]
Fully-vested warrants		$ 500,000
Common stock price per shares		$ 5.50	$ 5.50
Proceeds from the issuance		$ 500,000
Warrants to purchase		1,400,000
Exercise price		$ 4
Stock price one		3
Stock price Two		6
Stock price Three		7
Stock price Four		$ 5
Derivative Asset, Fair Value, Gross Liability		$ 153,994	$ 153,994

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	12 Months Ended
	Dec. 31, 2015USD ($)a$ / shares	Dec. 31, 2015USD ($)a$ / shares	Dec. 31, 2014USD ($)
Operating Leased Assets [Line Items]
Borrowing Covenant Proceeds Used For Acquiring Real Estate Minimum	95.00%
Proceeds from Issuance of Warrants	$ 100,000
Operating Leases, Rent Expense, Net	$ 3,192		$ 9,150
Lessee Leasing Arrangements, Operating Leases, Term of Contract	3 years
Operating Leases, Future Minimum Payments, Remainder of Fiscal Year	$ 6,500	$ 6,500
Operating Leases, Future Minimum Payments, Due in Two Years	13,200	13,200
Operating Leases, Future Minimum Payments, Due in Three Years	4,500	$ 4,500
Principal and interest owed on promissory note	$ 600,000
Equity interest membership interests	50.00%
The Greenhouse [Member]
Operating Leased Assets [Line Items]
Area of Real Estate Property | a	5,000	5,000
ACS Wholesale [Member]
Operating Leased Assets [Line Items]
Area of Real Estate Property | a	1,800	1,800
Pueblo West Property [Member]
Operating Leased Assets [Line Items]
Area of Real Estate Property | a	5,000	5,000
Canceled [Member] | Northpark Corporate Office [Member]
Operating Leased Assets [Line Items]
Lessee Leasing Arrangements, Operating Leases, Term of Contract			3 years
Canceled [Member] | Corporate Office 2013 [Member]
Operating Leased Assets [Line Items]
Operating Leases, Rent Expense, Net			$ 12,000
Additional Capacity [Member]
Operating Leased Assets [Line Items]
Debt Instrument, Unused Borrowing Capacity, Amount	$ 22,500,000	$ 22,500,000
Full Circle [Member]
Operating Leased Assets [Line Items]
Debt Instrument, Unused Borrowing Capacity, Amount	$ 7,500,000	$ 7,500,000
Debt Instrument, Term	6 years
Debt Instrument, Interest Rate, Stated Percentage	12.00%	12.00%
Debt Instrument, Convertible, Conversion Price | $ / shares	$ 5	$ 5
Long-term Debt, Gross	$ 0	$ 0
Proceeds from Issuance of Warrants			$ 500,000
Full Circle [Member] | Additional Capacity [Member]
Operating Leased Assets [Line Items]
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger		110.00%

DEFERRED TAXES (Details)

DEFERRED TAXES (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Deferred Revenue Disclosure [Abstract]
Long-lived assets	$ 26,875	$ (4,917)
Equity-based instruments	851,230	1,471,138
Net operating loss carryforwards	4,689,600	1,189,262
Deferred tax asset valuation allowance	$ (5,567,705)	$ (2,655,483)
Deferred tax asset

DEFERRED TAXES (Details 1)

DEFERRED TAXES (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Deferred Revenue Disclosure [Abstract]
Income tax benefit at statutory rate	$ (2,987,334)	$ (2,356,247)
State income tax benefit, net of Federal benefit	(406,805)	(320,866)
Amortization of debt discount	561,936	$ 291,937
Gain on derivative	(81,368)
Other	1,349	$ 2,869
Valuation allowance	$ 2,912,222	$ 2,382,307
Deferred Other Tax Expense (Benefit)

STOCKHOLDERS_ EQUITY (Details 1

STOCKHOLDERS’ EQUITY (Details 1)	12 Months Ended
	Dec. 31, 2015USD ($)$ / sharesshares
Warrants with Debt
Outstanding at December 31, 2013 | shares	10,600
Granted | shares	632,100
Outstanding at December 31, 2014 | shares	642.700
Granted | shares	554,500
Cancelled | shares	(600,000)
Outstanding at December 31, 2015 | shares	597,200
Exercisable at December 31, 2015 | shares	597,200
Weighted-average Exercise Price per Share
Outstanding at December 31, 2013	$ 5
Granted	4.43
Outstanding at December 31, 2014	4.44
Granted	1.13
Cancelled	4.40
Outstanding at December 31, 2015	1.41
Exercisable at December 31, 2015	$ 1.41
Weighted-average Remaining Contractual Term (in years)
Outstanding at December 31, 2013	4 years 9 months 18 days
Granted	2 years 1 month 6 days
Outstanding at December 31, 2014	1 year 10 months 24 days
Granted	1 year 8 months 12 days
Outstanding at September 30, 2015	1 year
Exercisable at September 30, 2015	1 year
Aggregate Intrinsic Value
Outstanding at December 31, 2013 | $	$ 4,982
Forfeited
Granted
Exercisable at September 30, 2015 | $
Employee Awards
Outstanding at December 31, 2013 | shares
Granted | shares	2,662,000
Forfeited | shares	(153,000)
Outstanding at December 31, 2015 | shares	2,509,000
Exercisable at December 31, 2015 | shares	347,500
Weighted-average Exercise Price per Share
Granted	$ 1.54
Forfeited	2.39
Outstanding at December 31, 2015	1.49
Exercisable at December 31, 2015	$ 2.57
Weighted-average Remaining Contractual Term (in years)
Outstanding at December 31, 2014	3 years 1 month 6 days
Outstanding at September 30, 2015	3 years 1 month 6 days
Exercisable at September 30, 2015	3 years 6 months
Aggregate Intrinsic Value
Forfeited
Exercisable at September 30, 2015 | $
Consulting Awards [Member]
Granted | shares	150,000
Outstanding at December 31, 2014 | shares	150,000
Granted | shares	127,500
Cancelled | shares	(25,000)
Outstanding at December 31, 2015 | shares	252,500
Exercisable at December 31, 2015 | shares	175,000
Weighted-average Exercise Price per Share
Granted	$ 4.40
Outstanding at December 31, 2014	4.40
Granted	2.40
Cancelled	2.10
Outstanding at December 31, 2015	3.62
Exercisable at December 31, 2015	$ 4.07
Weighted-average Remaining Contractual Term (in years)
Granted	2 years
Outstanding at December 31, 2014	10 months 24 days
Granted	2 years 2 months 12 days
Outstanding at September 30, 2015	1 year 4 months 24 days
Exercisable at September 30, 2015	1 year 2 months 12 days
Aggregate Intrinsic Value
Outstanding at December 31, 2013 | $
Outstanding at December 31, 2014 | $
Outstanding at September 30, 2015 | $
Exercisable at September 30, 2015 | $

STOCKHOLDERS' EQUITY (Details 3

STOCKHOLDERS' EQUITY (Details 3) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Consulting Awards [Member]
Class of Warrant or Right [Line Items]
Stock price	$ 4.40
Stock price on date of grant	$ 1.20
Risk-free interest rate	134.00%
Expected dividend yield
Expected term (in years)	2 years
Expected volatility	134.00%
Minimum [Member] | Employee Awards
Class of Warrant or Right [Line Items]
Stock price	$ 0.60
Stock price on date of grant	$ 0.55
Risk-free interest rate	0.90%
Expected dividend yield
Expected term (in years)	10 years
Expected volatility	151.00%
Minimum [Member] | Consulting Awards [Member]
Class of Warrant or Right [Line Items]
Stock price	$ 0.60
Stock price on date of grant	$ 0.52
Risk-free interest rate	1.30%
Expected dividend yield
Expected term (in years)	2 years
Expected volatility	150.00%
Maximum [Member] | Employee Awards
Class of Warrant or Right [Line Items]
Stock price	$ 3.75
Stock price on date of grant	$ 3.75
Risk-free interest rate	2.50%
Expected dividend yield
Expected term (in years)	3 years
Expected volatility	169.00%
Maximum [Member] | Consulting Awards [Member]
Class of Warrant or Right [Line Items]
Stock price	$ 3.75
Stock price on date of grant	$ 0.89
Risk-free interest rate	1.10%
Expected dividend yield
Expected term (in years)	3 years
Expected volatility	157.00%
Warrants with Debt
Class of Warrant or Right [Line Items]
Expected dividend yield
Expected term (in years)	1 year 6 months
Warrants with Debt | Minimum [Member]
Class of Warrant or Right [Line Items]
Risk-free interest rate	0.40%	0.60%
Expected term (in years)		2 years
Expected volatility	127.00%	129.00%
Warrants with Debt | Maximum [Member]
Class of Warrant or Right [Line Items]
Risk-free interest rate	0.50%	1.80%
Expected term (in years)		4 years 9 months 18 days
Expected volatility	132.00%	171.00%
IPG $4.50 Warrants [Member]
Class of Warrant or Right [Line Items]
Risk-free interest rate	0.10%
Expected dividend yield
Expected term (in years)	3 years
Expected volatility	134.00%

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)	Jul. 02, 2015	Jan. 05, 2014	Aug. 31, 2015	Apr. 27, 2015	Apr. 24, 2015	Sep. 19, 2013	Aug. 08, 2013	Sep. 30, 2015	Dec. 31, 2015	Dec. 12, 2015	Jun. 26, 2016	Dec. 01, 2014	Jul. 10, 2013	Mar. 02, 2013
Stock Issued During Period, Shares, Acquisitions		1,750,000
Warrants issued												1,185,000
Warrants outstanding									973,000
Expense for Employee Awards									$ 1,161,197
Unrecognized compensation expense									997,307
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options									$ 1,393,459
Series A [Member]
Warrants issued													707,000	266,000
Exercise price						$ 1	$ 1
Closing bid price						$ 12	$ 12
Common stock price													$ 10
IPG $5.00 Warrants [Member]
Warrants to purchase									250,000
Warrants fair values									412,000
IPG $4.50 Warrants [Member]
Warrants to purchase									250,000
Warrants fair values									421,000
Warrants Consulting Services [Member]
Consulting Expense									$ 77,918
Consulting Awards [Member]
Warrants to purchase										150,000
Exercise price										$ 4.40
Consulting Awards [Member]
Consulting Expense								$ 16,059	$ 9,885
Warrants to purchase	25,000		5,000	20,000	20,000						25,000
Exercise price	$ .88		$ 1.03	$ 3.49	$ 3.75						$ 2.10
Weighted-average period									4 months 24 days
Employee Awards | Maximum [Member]
Expense for Employee Awards									$ 1,500,783
Weighted-average period									9 months 18 days

NET LOSS PER SHARE (Details)

NET LOSS PER SHARE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Noncontrolling Interest [Abstract]
Net loss	$ (8,786,277)	$ (6,930,139)
Weighted average outstanding shares of common stock	14,017,095	13,462,396
Dilutive effect of stock options and warrants
Common stock and equivalents	14,017,095	13,462,396
Net loss per share – Basic and diluted	$ (0.63)	$ (0.51)

NET LOSS PER SHARE (Details 1)

NET LOSS PER SHARE (Details 1) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Noncontrolling Interest [Abstract]
Common stock upon conversion of debt	31,661	330,000
Stock options	2,509,000
Warrants	1,822,700	3,165,700
Stock payable	$ 630,000	$ 350,000
Stock option net	4,993,361	3,845,700

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Revenues	$ 1,762,978	$ 240,206
Costs and expenses	(2,054,326)	(158,527)
Interest expense	(44,166)	(15,961)
Total	(335,514)	65,718
Corporate expenses	(8,450,763)	(6,995,857)
Net Loss	(8,786,277)	$ (6,930,139)
Security and Cash Management [Member]
Revenues	1,490,832
Costs and expenses	$ (1,611,201)
Interest expense
Total	$ (120,369)
Marketing and Products [Member]
Revenues	60,564	$ 85,147
Costs and expenses	$ (248,646)	$ (125,489)
Interest expense
Total	$ (188,082)	$ (40,342)
Consulting and Advisory[Member]
Revenues	110,800	40,000
Costs and expenses	$ (162,428)	(30)
Interest expense
Total	$ (51,628)	39,970
Finance And Real Estate [Member]
Revenues	100,782	115,059
Costs and expenses	(32,051)	(33,008)
Interest expense	(44,166)	(15,961)
Total	$ 24,565	$ 66,090

SEGMENT INFORMATION (Details 1)

SEGMENT INFORMATION (Details 1) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Total Assets	$ 3,682,711	$ 2,067,064
Security and Cash Management [Member]
Total Assets	132,314
Marketing and Products [Member]
Total Assets	127,345	$ 72,312
Consulting and Advisory[Member]
Total Assets	22,268
Finance And Real Estate [Member]
Total Assets	431,639	$ 443,987
Corporate [Member]
Total Assets	$ 2,969,145	$ 1,550,765