Epic Stores (EPSC) S-1/A 10 Dec 15 IPO registration (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 23, 2015
Document And Entity Information
Entity Registrant Name	EPIC STORES CORP.
Entity Central Index Key	1,558,009
Document Type	S-1/A
Document Period End Date	Sep. 30, 2015
Amendment Flag	true
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	No
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		34,383,109
Document Fiscal Year Focus	2,015
Amendment Description	Response to SEC Comment Letter

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013
Current assets
Cash	$ 57,977	$ 157,692	$ 250,188
Accounts receivable		20,471	20,161
Inventory	$ 149,754	$ 217,109	$ 230,118
Deferred rents	(28,896)
Prepaid expense	3,000	$ 9,362
Total current assets	239,627	404,634	$ 500,467
Deposits	56,774	35,258	20,267
Fixed assets, net	1,004,971	1,129,151	858,743
Tenant improvements, net	886,550	577,781	52,021
Total assets	2,187,922	2,146,824	1,431,498
Current liabilities
Accounts payable and accrued liabilities	$ 1,644,274	910,251	270,525
Deferred rents - current portion		123,620	131,582
Equipment loan - current portion	$ 46,720	$ 45,052	30,829
Notes payable - current portion	422,851
Loans from related parties - current portion	79,537	$ 89,000	37,000
Total current liabilities	2,193,382	1,167,923	469,936
Deferred rents	1,521,592	820,349	163,408
Equipment loan	$ 119,270	127,908	84,523
Notes payable to related party		200,000	200,000
Notes payable	$ 450,000	700,000	$ 200,000
Declared dividends	85,399	96,660
Total liabilities	$ 4,369,643	$ 3,112,840	$ 1,117,867
Stockholders deficit
Preferred stock, $0.001 par value; 10,000,000 shares authorized; 0 and 0 shares issued and outstanding as of June 30, 2015 and December 31, 2014, respectively
Common stock; $0.0001 par value; 687,500,000 shares authorized; 34,383,109 and 15,903,948 shares issued and outstanding as of September 30, 2015 and December 31, 2014, respectively	$ 3,438	$ 1,590	$ 15,433
Additional paid-in capital	9,063,091	5,616,294	2,118,339
Accumulated deficit	(11,405,190)	(6,498,035)	(1,745,323)
Total stockholders deficit of the Company	(2,338,661)	(880,151)	388,449
Non-controlling interest	156,940	(85,865)	(74,818)
Total stockholders deficit to the Company	(2,181,721)	(966,016)	313,631
Total liabilities and stockholders deficit	$ 2,187,922	$ 2,146,824	$ 1,431,498

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.001
Common stock, shares authorized	687,500,000	687,500,000	100,000,000
Common stock, shares issued	34,383,109	15,903,948	15,433,445
Common stock, shares outstanding	34,383,109	15,903,948	21,579,916

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Income Statement [Abstract]
Retail revenues	$ 1,563,442	$ 1,241,883	$ 5,136,854	$ 3,597,976	$ 5,207,572	$ 3,153,564
Wholesale revenues	28,620	267,020	222,198	746,788	733,541	1,359,243
Total revenues	1,592,062	1,508,903	5,359,052	4,344,764	5,941,113	4,512,807
Cost of revenues	(292,299)	(187,912)	(1,176,270)	(831,900)	(1,367,870)	(1,059,740)
Gross profit	1,299,763	1,320,991	4,182,782	3,512,864	4,573,243	3,453,067
Operating expenses
Payroll and related expenses	1,061,353	781,188	3,668,087	2,366,240	3,486,860	1,593,230
General and administrative expenses	707,153	1,454,143	2,013,659	2,256,069	2,523,776	1,524,880
Rent expense	776,432	248,158	2,074,759	950,479	1,742,732	667,590
Professional fees	43,069	146,807	511,637	527,201	862,439	1,000,133
Depreciation and amortization expense	89,630	81,255	258,819	175,723	249,703	180,688
Total operating expenses	2,677,637	2,711,551	8,526,961	6,275,712	8,865,510	4,966,521
Loss from operations	(1,377,874)	(1,390,560)	(4,344,179)	(2,762,848)	(4,292,267)	(1,513,454)
Other income (expense)
Interest expense	(93,843)	741	(210,031)	(62,940)	(81,617)	(80,152)
Other income	9,967	119,748	33,999	127,651	161,018	38,011
Total other expense	(83,876)	120,489	(176,032)	64,711	(79,401)	(42,141)
Net loss	(1,461,750)	(1,270,071)	(4,520,211)	(2,698,137)	(4,212,866)	(1,555,595)
Less: Net gain (loss) attributable to non-controlling interest	(8,575)	196,150	29,255	209,174	22,709	(101,650)
Net loss attributable to the Company	$ (1,453,175)	$ (1,466,221)	$ (4,549,466)	$ (2,907,311)	$ (4,235,575)	$ (1,453,945)
Basic loss per common share	$ (0.04)	$ (0.11)	$ (0.20)	$ (0.22)	$ (0.23)	$ (0.11)
Basic weighted average common shares outstanding	34,383,109	13,751,276	23,241,142	13,074,298	18,064,196	12,996,871

Consolidated Stockholders Equit

Consolidated Stockholders Equity - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total Stockholders Equity (Deficit)	Noncontrolling Interest	Total
Beginning balance, shares at Dec. 31, 2012	12,703,447
Beginning balance, amount at Dec. 31, 2012	$ 12,703	$ 574,069	$ (284,401)	$ 302,371	$ 132,897
Shares issued in lieu of salaries payable, shares	82,941
Shares issued in lieu of salaries payable, amount	$ 83	46,917		47,000		$ 47,000
Shares issued for direct investment, shares	2,647,057
Shares issued for direct investment, amount	$ 2,647	1,497,353		1,500,000		1,500,000
Dividends declared			(6,977)	(6,977)	(106,065)	(113,042)
Net loss			(1,453,945)	(1,453,945)	(101,650)	(1,555,595)
Ending balance, shares at Dec. 31, 2013	15,433,445
Ending balance, amount at Dec. 31, 2013	$ 15,433	2,118,339	(1,745,323)	388,449	(74,818)	313,631
Shares issued in lieu of salaries payable, shares	446,470
Shares issued in lieu of salaries payable, amount	$ 447	252,553		253,000		253,000
Shares issued for direct investment, shares	5,700,001
Shares issued for direct investment, amount	$ 5,700	3,225,412		3,231,112	20,000	3,251,112
Dividends declared			(517,137)	(517,137)	(53,756)	(570,893)
Net loss			(4,235,575)	(4,235,575)	22,709	(4,212,866)
Ending balance, shares at Dec. 31, 2014	21,579,916
Ending balance, amount at Dec. 31, 2014	$ 21,580	$ 5,596,304	$ (6,498,035)	$ (880,151)	$ (85,865)	(966,016)
Net loss						(4,520,211)
Ending balance, amount at Sep. 30, 2015						$ (2,181,721)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Cash Flows from Operating Activities
Net loss	$ (4,520,211)	$ (2,698,137)	$ (4,212,866)	$ (1,555,595)
Adjustments to reconcile net loss to net cash used in operating activities:
Gain on sale of fixed assets	(28,362)
Shares issued for interest	20,958		253,000	47,000
Amortization of original issue discount	23,174
Depreciation and amortization	258,819	$ 175,723	249,703	180,688
Changes in assets and liabilities
Increase in deferred rents	548,727	490,226	648,979	$ 159,894
Decrease in prepaid expense	6,362	(1,000)	(9,362)
(Increase) in deposits	(21,516)	(16,549)	(14,991)	$ (14,267)
Decrease in inventory	67,355	19,616	13,009	(90,548)
Increase (decrease) in accounts payable and accrued liabilities	734,023	408,209	639,726	130,065
(Increase) decrease in accounts receivable	20,471	(12,294)	(310)	40,908
Net cash used in operating activities	(2,890,200)	$ (1,634,206)	(2,433,112)	(1,101,855)
Cash Flows from investing
Purchase of fixed assets	(107,586)		(420,303)	$ (110,677)
Proceeds from sale of fixed assets	60,000
Investment in tenant improvements	(335,063)	$ (630,669)	(533,252)
Net cash used in investing activities	(382,649)	(630,669)	(953,555)	$ (110,677)
Cash Flows from Financing Activities
Proceeds from issuance of common stock	2,353,000	2,001,112	3,251,112	1,500,000
Dividends paid to shareholders	(369,713)	(312,358)	(474,233)	$ (113,042)
Principal payments on note payable	(50,323)
Proceeds from notes payable	1,200,000	500,000	500,000
Proceeds from related party debts	79,537	52,000	52,000	$ 37,000
Principal payments on capital leases	(39,367)	(22,657)	(34,708)	(19,245)
Net cash from financing activities	3,173,134	2,218,097	3,294,171	1,404,713
Net increase (decrease) in cash	(99,715)	(46,778)	(92,496)	192,181
Beginning cash balance	157,692	250,188	250,188	58,007
Ending cash balance	57,977	203,410	157,692	250,188
Supplemental disclosure of cash flow information
Cash paid for interest	$ 103,858	$ 62,940	$ 49,617	$ 73,485
Cash paid for tax
Non-Cash investing and financing transactions
Debt settled with shares	$ (1,000,000)		$ 253,000	$ 47,000
Shares issued to settle dividends payable	$ (74,686)

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	History and Organization Epic Stores Corp. (the “ Company On June 24, 2015, the Company entered into, and closed, a share exchange agreement dated June 24, 2015 (the “ Exchange Agreement Epic Corp. In connection with the closing of the Exchange Agreement, the Company experienced a change of control as four new directors, all of whom were directors of Epic Corp., were appointed to the Company’s board, all of the Company’s prior management resigned and were replaced by management nominated by Epic Corp., and former stockholders of Epic Corp. were issued shares of the Company’s common stock that constituted approximately 58.1% of the Company’s issued and outstanding shares, on an undiluted basis, at the time of closing of the Exchange Agreement. As a result, the Company determined to treat the acquisition of Epic Corp. as a reverse merger and recapitalization for accounting purposes, with Epic Corp. as the acquirer for accounting purposes. Effective August 18, 2015, the Company completed a merger with its wholly-owned subsidiary, Epic Stores Corp., a Nevada corporation, which was incorporated solely to effect a change in its name. As a result, the Company changed its name from “Be At TV, Inc.” to “Epic Stores Corp.”. This name change was effected to reflect the change in the Company’s business resulting from the closing of the Exchange Agreement. Also effective August 18, 2015, the Company completed a reverse split of its authorized and issued and outstanding shares of common stock, on the basis of one new share of common stock for each 2.4 shares of authorized, issued and outstanding shares of common stock prior to completion of the reverse split. In accordance with Staff Accounting Bulletin (“ SAB The Company currently has four wholly-owned subsidiaries, being Epic Stores, LLC, a Nevada limited liability company, Epic Stores 2 LLC, a Nevada limited liability company, Epic Stores III LLC, a Nevada limited company, and Epic Corp, a Nevada corporation. The Company operates its retail stores through its wholly-owned subsidiaries. Atlas Global LLC (“ Atlas VIE The Company, each of its subsidiaries and Atlas, a VIE, are collectively referred to herein as the “ Company Description of Business The Company is a second hand goods retailer that operates second hand retail stores in the United States. The Company focuses on offering high quality, on-trend second hand clothing, accessories and household products at affordable prices. Additionally, the Company sells used goods that do not meet or exceed its strict quality standards through the wholesale market. The Company maintains executive offices in Phoenix, Arizona. As of September 30, 2015, the Company had 10 operating stores in four states, being Arizona, Nevada, Colorado and Texas. The Company has one additional location under construction in Texas.	History and Organization Epic Stores, L.L.C. ("Epic 1") was incorporated on December 2, 2010 as an Arizona limited liability company. Epic 1 opened its first store in Phoenix, Arizona in 2011. It then formed a company, Epic Stores 2 LLC ("Epic 2"), a Nevada limited liability company, on September 20, 2011 to open its second retail location in Las Vegas, Nevada. On February 16, 2012, a second company, Epic Stores III LLC ("Epic 3"), a Nevada limited liability company, was formed to open the third retail location in Las Vegas, Nevada. After opening the third store, Epic 1 determined that its growth plans would be more efficiently reached if all the stores were operated under the same limited liability company. As a result, Epic 1 opened three locations in 2013 and five additional locations in 2014. Effective January 1, 2015, the sole member of each of Epic 2 and Epic 3 assigned all of its membership interest in Epic 2 and Epic to Epic 1 pursuant to the terms of an assignment and assumption of membership interests agreement. On February 11, 2015, Epic Stores LLC ("Epic LLC"), a Nevada limited liability company, was formed. On February 11, 2015, Epic 1 merged with and into Epic LLC, with Epic LLC as the surviving corporation, for the purposes of changing its jurisdiction of formation from Arizona to Nevada. On May 4, 2015, Epic Stores Corp. ("Epic Corp.") was incorporated under the laws of the State of Nevada. Pursuant to a contribution agreement dated May 12, 2015, Epic LLC contributed all of its assets, including all of the membership interests in Epic 2 and Epic 3, to Epic Corp. In accordance with Accounting Standards Codification ("ASC") 505, the equity presentation has been retroactively applied to the presentation of these financial statements. (See Note 12 – SUBSEQUENT EVENTS for additional details.) As of the date of these financial statements, all members' units in Epic LLC have been surrendered in exchange for shares of common stock of Epic Corp. Atlas Global LLC ("Atlas") was incorporated on October 6, 2011, as an Arizona limited liability company. Atlas is a supply and logistics company which specializes in sourcing second hand goods. Atlas is controlled by the majority shareholders of Epic Corp. and supplies the majority of its goods to Epic Corp. As a result of the common control and business concentrations as between Atlas and Epic Corp., it is deemed to be a variable interest entity of Epic Corp. Epic Corp., Epic LLC, Epic 2, Epic 3, and Atlas, a variable interest entity, are collectively referred to herein as the "Company", unless the context otherwise requires. Description of Business The Company is a second hand goods retailer that operates second hand retail stores in the United States. The Company focuses on offering high quality, on-trend second hand clothing, accessories and household products at affordable prices. Additionally, the Company sells used goods through the wholesale market that do not meet or exceed its strict quality standards. The Company maintains executive offices in Phoenix, Arizona. As at January 1, 2014, the Company had six operating stores, two in Nevada and four in Arizona. The Company has pursued an aggressive growth strategy and opened four additional locations during 2014. As of December 31, 2014, the Company had 11 stores in operation in three states, Arizona, Nevada and Colorado. As of the date of this filing, the Company has opened one additional location in Texas. In total, it currently has 12 operating locations and one location under construction.

BASIS OF PRESENTATION AND GOING

BASIS OF PRESENTATION AND GOING CONCERN	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND GOING CONCERN	The accompanying unaudited interim condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited consolidated financial statements and notes thereto of Epic Corp. for the year ended December 31, 2014. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim period presented have been reflected herein. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited consolidated financial statements for the most recent fiscal period have been omitted. Principles of Consolidation Going Concern	Principles of Consolidation Going Concern

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	This summary of significant accounting policies is presented to assist in understanding the Company’s financial statements. The consolidated financial statements and notes are representations of the Company’s management, who are responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America, and have been consistently applied in the preparation of the financial statements. Use of Estimates Cash and Cash Equivalents Concentration of credit risk Fair Value of Financial Instruments As required by the Fair Value Measurements and Disclosures FASB The three levels of the fair value hierarchy are described below: Level 1: Cash and unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; and Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). Variable interest entity Earnings (Loss) per Share Earnings Per Share Recently Issued Accounting Pronouncements	This summary of significant accounting policies is presented to assist in understanding the Company's financial statements. The financial statements and notes are representations of the Company's management, who are responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America, and have been consistently applied in the preparation of the financial statements. Use of Estimates Cash and Cash Equivalents Fair Value of Financial Instruments As required by the Fair Value Measurements and Disclosures The three levels of the fair value hierarchy are described below: Level 1: Cash and unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; and Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). Variable interest entity Property and Equipment Collection Bins 10 Years Furniture and Fixtures 5 - 7 Years Leasehold Improvements Shorter of lease term or useful life. Impairment of Long-Lived Assets The Company evaluates the performance of its stores to determine impairment of its long-lived assets at retail stores. Stores that have been operating for less than 12 months are excluded from the analysis because of lack of historical financial results or trends. Each new store needs between 12 months and 24 months to mature and begin generating positive cash flows. For purposes of this evaluation, long-lived assets subject to store impairments include leasehold improvements as well as certain intangible assets such as broker and finder fees, lease rights, key money on store leases, and any other non-transferable assets. All intangible assets are subject to impairment analysis if they are non-refundable in nature. If the Company identifies an indicator of impairment, it assesses recoverability by comparing, per store, the carrying amount of the store assets to the estimated future undiscounted cash flows associated with the store. An impairment loss is recognized when the carrying amount is not recoverable and is measured as the excess of carrying value over fair value. Such estimated fair values are generally determined by using the discounted future cash flows using a rate that approximates the Company's weighted average cost of capital. The key assumptions used in management's estimates of projected cash flow at its retail stores deal largely with forecasts of sales levels, gross margins and payroll costs. These forecasts are typically based on historical trends and take into account recent developments as well as management's plans and intentions. Any material change in manufacturing costs or raw material costs could significantly impact projected future cash flows of retail stores, and these factors are considered in evaluating impairment. Other factors, such as increased competition or a decrease in the desirability of the Company's products, could lead to lower projected sales levels which would adversely impact cash flows. A significant change in cash flows in the future could result in an impairment of long lived assets. The Company performed a recoverability test on its stores and did not identify any indicators of impairment at its retail stores, and determined that no impairment charges were required, for the years ended December 31, 2014 and 2013, respectively. Revenue Recognition Revenue Recognition Revenue Recognition in Financial Statements Revenue Recognition ASC 605-45-50-3 and ASC 605-45-50-4, "Taxes Collected from Customers and Remitted to Governmental Authorities" provide that the presentation of taxes on either a gross or net basis is an accounting policy decision. The Company collects various taxes assessed by governmental authorities and records these amounts on a net basis. Sales Returns and Allowances Inventories The Company identifies potentially excess and slow-moving inventories by evaluating turn rates, inventory levels and other factors, and records lower of cost or market reserves for such identified excess and slow-moving inventories. As of December 31, 2014 and 2013, no such reserve had been recorded. Stock-Based Compensation Compensation - Stock Compensation Non-Employee Stock Based Compensation Earnings (Loss) per Share Earnings Per Share Advertising Concentration of Credit Risk Concentration of credit risk with respect to trade accounts receivable is limited by performing on-going credit evaluations of the Company's customers and adjusting credit limits based upon payment history and the customer's current credit worthiness. Collections and payments from customers are continuously monitored. The Company maintains an allowance for doubtful accounts which is based upon historical experience and specific customer collection issues that have been identified. While bad debt expenses have historically been within expectations and allowances established, the Company cannot guarantee that it will continue to experience the same credit loss rates that it has in the past. Income Taxes Deferred Rent, Rent Expense and Tenant Allowances Capital Lease Obligations Recently Issued Accounting Pronouncements Development Stage Entities Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation The Company has evaluated the all other recent accounting pronouncements through May 22, 2015, and believes that none of them will have a material effect on the Company's financial position, results of operations or cash flows.

VARIABLE INTEREST ENTITY

VARIABLE INTEREST ENTITY	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
VARIABLE INTEREST ENTITY	As of September 30, 2015 and December 31, 2014, the Company determined that Atlas fit the description of a VIE, with the Company as the primary beneficiary, because officers and directors of the Company are the majority shareholders of Atlas and have the ability to direct the activities of the entity. Atlas is also contracted to provide all inventory collected that meets quality standards to the Company at fixed rates. As a result of the control the Company has over Atlas, the accounts of Atlas have been consolidated with the accounts of the Company in accordance with ASC 810-10. The carrying amount and classification of the assets and liabilities of Atlas that are included in the Company’s consolidated balance sheets are as follows: September 30, 2015 December 31, 2014 Total current assets $ 214,556 $ 75,652 Total assets 571,817 543,500 Total current liabilities 214,538 140,365 Total liabilities 414,538 629,365 The amounts shown in the above table as of September 30, 2015 and December 31, 2014 include intercompany payables and receivables that have been eliminated in consolidating Atlas with the Company. As of September 30, 2015 and December 31, 2014, $210,981 and $55,532 were payables due to Atlas for inventory received. The amounts and classification of income and expenses of Atlas that are in the Company’s consolidated statements of operations are as follows: Three Months Ending September 30, 2015 September 30, 2014 Revenues $ 92,785 $ 731,972 Cost of goods (70,415 ) (524,032) Gross margin 22,370 207,940 Expenses 30,945 12,373 Net income (loss) $ (8,575) $ 195,567 The amounts shown in the above table for the three months ended September 30, 2015 and 2014 include sales and purchases that have been eliminated in consolidating Atlas with the Company. During the three months ended September 30, 2015 and 2014, the Company purchased inventory from Atlas of $70,415 and $458,736, respectively. Nine Months Ending September 30, 2015 September 30, 2014 Revenues $ 434,685 $ 1,837,086 Cost of goods (250,225 ) (1,149,197) Gross margin 184,460 687,889 Expenses 155,205 478,715 Net income (loss) $ 29,255 $ 209,174 The amounts shown in the above table for the nine months ended September 30, 2015 and 2014 include sales and purchases that have been eliminated in consolidating Atlas with the Company. During the nine months ended September 30, 2015 and 2014, the Company purchased inventory from Atlas of $428,052 and $1,102,563, respectively.	As of December 31, 2014 and 2013, the Company determined that Atlas Global, LLC fit the description of a variable interest entity, with the Company. as the primary beneficiary, because the officers and directors of Epic Corp. are the majority shareholders of Atlas and have the ability to direct the activities of the entity. Atlas is also contracted to provide all inventory collected that meets quality standards to Epic at fixed rates. As a result of the control Epic has over Atlas the accounts of Atlas have been consolidated with the accounts of the Company in accordance with ASC 810-10. The carrying amount and classification of the assets and liabilities of Atlas that are included in the consolidated balance sheets are as follows: December 31, 2014 December 31, 2013 Total current assets $ 75,652 $ 88,491 Total assets 543,500 439,742 Total current liabilities 140,365 84,800 Total liabilities 629,365 521,800 The amounts shown in the above table as of December 31, 2014 and 2013 include intercompany payables and receivables that have been eliminated in consolidating Atlas with the Company. As of December 31, 2014 and December 31, 2013, $55,532 and $43,702 were payables due to Atlas for inventory received. As of December 31, 2014 and 2013, $7,288 and $0 were payable to Epic for expenses paid on behalf of Atlas. The amounts and classification of income and expenses of Atlas that are in the consolidated statements of operations are as follows: Years Ending December 31, 2014 December 31, 2013 Revenues $ 2,228,086 $ 1,563,217 Cost of goods (1,378,689 ) (791,287 ) Gross margin 849,397 771,930 Expenses 826,688 873,580 Net income (loss) $ 22,709 $ (101,650 ) The amounts shown in the above table for the years ending December 31, 2014 and 2013 include sales and purchases that have been eliminated in consolidating Atlas with the Company. During the years ending December 31, 2014 and December 31, 2013, the Company purchased inventory from Atlas of $1,764,315 and $256,720, respectively.

INVENTORY

INVENTORY	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
INVENTORY	The components of inventories are as follows: September 30, 2015 December 31, 2014 Merchandise goods $ 149,754 $ 217,109 Less reserve for inventory shrinkage and obsolescence — — Total, net of reserves $ 149,754 $ 217,109 The Company evaluated the need to increase its market reserves for excess and slow-moving inventories and determined that no reserve was needed for the periods ended September 30, 2015 and December 31, 2014. As part of the Company’s valuation analysis of inventory, the Company also analyzed its inventory to determine if reserves were needed for inventory shrinkage. At September 30, 2015 and December 31, 2014, respectively, the Company determined no such reserves were needed.	The components of inventories are as follows: December 31, 2014 2013 Merchandise goods $ 217,109 $ 230,118 217,109 230,118 Less reserve for inventory shrinkage and obsolescence - - Total, net of reserves $ 217,109 $ 230,118 The Company evaluated the need to increase its market reserves for excess and slow-moving inventories and determined that no reserve was needed for the years ending December 31, 2014 and December 31, 2013. As part of the Company's valuation analysis of inventory, the Company also analyzed its inventory to determine if reserves were needed for slow moving inventories or inventory shrinkage. At December 31, 2014 and 2013, respectively, the Company determined no such reserves were needed.

FIXED ASSETS

FIXED ASSETS	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
FIXED ASSETS	Fixed assets consist of the following: September 30, 2015 December 31, 2014 Furniture and fixtures $ 884,232 $ 788,735 Donation bins 604,960 631,047 Capitalized equipment leases 199,390 179,762 1,688,582 1,599,524 Less accumulated depreciation and amortization (683,612 ) (470,393 ) Property and equipment, net $ 1,004,970 $ 1,129,151 Fixed assets are recorded on the basis of cost and depreciated using a straight-line method over the estimated useful lives of fixed assets. Leasehold improvements are amortized over the estimated useful life of the assets. Expenditures which significantly improve or extend the life of an asset are capitalized and depreciated over the asset’s remaining useful life. The Company expenses maintenance and repair costs as incurred. Depreciation expense for the three months ended September 30, 2015 and 2014 was $77,915 and $72,260, respectively. Depreciation expense for the nine months ended September 30, 2015 and 2014 was $232,525 and $165,088, respectively.	Fixed assets consist of the following: December 31, 2014 2013 Furniture and fixtures $ 788,735 $ 467,635 Donation bins 631,047 505,344 Capitalized equipment leases 179,762 119,022 1,599,524 1,092,001 Less accumulated depreciation and amortization (470,393 ) (233,258 ) Property and equipment, net $ 1,129,151 $ 858,743 Fixed assets are recorded on the basis of cost and depreciated using a straight-line method over the estimated useful lives of fixed assets. Leasehold improvements are amortized over the estimated useful life of the assets. Expenditures which significantly improve or extend the life of an asset are capitalized and depreciated over the asset's remaining useful life. The Company expenses maintenance and repair costs as incurred. Depreciation expense for the years ended December 31, 2014 and 2013 was $242,211 and $177,746, respectively.

TENANT IMPROVEMENTS

TENANT IMPROVEMENTS	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Notes to Financial Statements
TENANT IMPROVEMENTS	Tenant improvements consist of the following September 30, 2015 December 31, 2014 Tenant Improvements $ 927,258 $ 592,195 Less accumulated depreciation and amortization (40,708 ) 14,414 ) Tenant improvements, net $ 886,550 $ 577,781 Leasehold improvements are amortized over the shorter of the useful life of the assets or the estimated lease term (including probable lease renewals). Expenditures which significantly improve or extend the life of an asset are capitalized and depreciated over the asset’s remaining useful life. The Company expenses maintenance and repair costs as incurred. Depreciation expense for the three months ended September 30, 2015 and 2014 was $11,715 and $8,995, respectively. Depreciation expense for the nine months ended September 30, 2015 and 2014 was $26,294 and $10,635, respectively.	Tenant improvements consist of the following December 31, 2014 2013 Tenant Improvements $ 592,195 $ 58,855 Less accumulated depreciation and amortization (14,414 ) (6,834 ) Property and equipment, net $ 523,915 $ 52,021 Leasehold improvements are amortized over the shorter of the useful life of the assets or the estimated lease term (including probable lease renewals). Expenditures which significantly improve or extend the life of an asset are capitalized and depreciated over the asset's remaining useful life. The Company expenses maintenance and repair costs as incurred. Depreciation expense for the years ended December 31, 2014 and 2013 was $7,492 and $2,942, respectively.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	On May 20, 2015, the Company and a related party note holder agreed to settle an unsecured promissory note in the principal amount of $200,000. The entire principal outstanding under the note and the accrued interest thereon were settled in exchange for the issuance of units of Atlas with a value equivalent to $200,000. The note bore a 16% annual interest rate and was to mature on September 1, 2018. The Company was required to make interest only payments until maturity at which time the note was to be paid in full. From time to time, members of the Company have advanced funds to support its operations. On May 19, 2015, the Company and certain debt holders agreed to settle $89,000 in advances payable in exchange for units of Atlas with a value equivalent to $89,000. As of September 30, 2015 and December 31, 2014, the outstanding balance of advanced funds was $79,537 and $89,000, respectively. The advances were due on demand and did not bear interest. During the nine months ended September 30, 2015, Dynamic Solutions Nevada LLC (“ Dynamic On January 1, 2015, the Company renegotiated existing consulting agreements with Wayne Riggs, Brian Davidson and Bobby Riggs, all of whom are officers and directors of the Company. Under these agreements, each officer is to receive compensation of $160,000 annually, a reimbursement for health insurance costs, and is entitled to participate in the Company’s stock option plan, when and if established. Effective September 15, 2015, the Company renegotiated its existing consulting agreement with Wayne Riggs. Under the renegotiated terms, Mr. Riggs will continue to provide his services as a director of the Company without compensation. During the nine months ended September 30, 2015, management consulting fees were paid to the officers in accordance with the terms of the management agreements. During the three and nine months ended September 30, 2015, the Company’s Manager, Wayne Riggs, received $26,667 and $116,666, respectively, for the provision of management and business development services to the Company. During the three and nine months ended September 30, 2015, the Company’s Chief Executive Officer, Brian Davidson, received $26,667 and $116,666, respectively, for the provision of management and business development services to the Company. During the three and nine months ended September 30, 2015, the Company’s Chief Operating Officer, Bobby J. Riggs, received $40,000 and $123,333, respectively, for the provision of management and business development services to the Company. On March 3, 2015, Epic Corp. appointed Zachary Bradford to serve as the Chief Financial Officer (“ CFO Bluechip	On September 1, 2013, the Company issued an unsecured promissory note in the principal amount of $200,000 to a family member of an officer of the Company. The note bears a 16% annual interest rate and matures five years from the date of issuance. The Company is required to make interest only payments until maturity at which time the note is to be paid in full. Subsequent to the year ended December 31, 2014, the Company and the note holder agreed to settle the balance of the note by way of the issuance of units of Atlas. (See Note 12 – SUBSEQUENT EVENTS for additional details) From time to time, members of the Company have advanced funds to support its operations. As of December 31, 2014 and 2013, the outstanding balance of advanced funds was $89,000 and $37,000, respectively. The advances are due on demand and do not bear interest. Subsequent to the year ended December 31, 2014, the members agreed to settle the outstanding balance of the debt by way of the issuance of units of Atlas. (See Note 12 – SUBSEQENT EVENTS for additional details). During the year ending December 31, 2014 Dynamic Solutions Nevada LLC ("Dynamic") an entity 90% owned by Brian Davidson, an officer and shareholder of the company. Dynamic acted as the general contractor for tenant improvements performed at several stores. The total billings related to these tenant improvements during the year ending December 31, 2014 was $401,289, of which $118,133 remained outstanding as of December 31, 2014. Subsequent to the year ending December 31, 2014, additional tenant improvements were conducted during the four months ending April 30, 2015, total billings for these tenant improvements was $43,535. As of April 30, 2015 the Company had paid all amounts due to Dynamic. During the years ending December 31, 2014 and 2013 management consulting fees were paid to the officers in accordance with management agreements. The terms of these agreements are as follows. The Company entered into annual consulting agreements with C. Wayne Riggs to serve as the Manager of the company. During the years ending December 31, 2014 and 2013 Mr. Riggs was to receive annual compensation of $230,000 and $116,667, respectively, for management and business development services. During the years ending December 31, 2014 and 2013 he received compensation of 65,000 and 81,667, respectively. On December 31, 2014 the Company settled $165,000 of unpaid compensation through the issuance of 291,176 shares of the Company's common stock. On December 31, 2013 the Company settled $35,000 of unpaid compensation through the issuance of 61,765 shares of the Company's common stock. The Company entered into annual consulting agreements with Brian Davidson to serve as the Chief Executive Officer of the company. During the years ending December 31, 2014 and 2013 Mr. Davidson was to receive annual compensation of $164,00 and $118,800, respectively, for management and business development services. During the years ending December 31, 2014 and 2013 he received compensation of 76,000 and 106,800, respectively. On December 31, 2014 the Company settled $88,000 of unpaid compensation through the issuance of 155,294 shares of the Company's common stock. On December 31, 2013 the Company settled $12,000 of unpaid compensation through the issuance of 21,176 shares of the Company's common stock. The Company entered into annual consulting agreements with Bobby J Riggs to serve as the Chief Operating Officer of the company. During the years ending December 31, 2014 and 2013 Mr. Riggs received annual compensation of $128,000 and $86,143, respectively, for management and business development services. The Company entered into a management consulting agreement with Titan Investments, LLC, an entity jointly held by Mr. Wayne Riggs, Brian Davidson, and Bob Riggs, to assist in the management of the Company, perform market research and assist with the negotiations of lease agreements. During the years ending December 31, 2014 and 2013 Titan Investments received compensation of $380,912 and $295,258, respectively, for consulting services. Subsequent to the year ending December of 2014, the Company terminated its consulting agreement with Titan Investments, LLC.

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Debt Disclosure [Abstract]
NOTES PAYABLE	Epic Corp. On August 15, 2014, Epic Corp. issued two unsecured promissory notes to two investors, each in the principal amount of $250,000. The notes bear a 16% annual interest rate, maturing at the earlier of the sale of Epic Corp. or December 31, 2018. The notes also carry provisions that allow the holder to call the balance prior to maturity subject to early withdrawal penalties as follows: 12% if called in 2015, 8% if called in 2016 and 4% if called in 2017. On May 20, 2015, the Company and the noteholders agreed to settle 50% of the noteholders’ respective balances outstanding under the notes in consideration for the issuance of an aggregate of 233,791 shares of the common stock of Epic Corp. to each of the note holders. On January 15, 2015, Epic Corp. issued an unsecured promissory note to an investor in the principal amount of $100,000. The note bears no interest and is due upon demand. On March 2, 2015, the Company entered into a letter of intent with Epic Corp. pursuant to which the Company agreed to acquire all of the outstanding securities of Epic Corp. In connection with the entry into the letter of intent, on March 18, 2015, Epic Corp. entered into a loan agreement with a third party lender, pursuant to which the lender agreed to make a loan in the principal amount of $750,000 to Epic Corp. The loan bore interest at the rate of 12% per annum, and had a maturity date of September 18, 2015. As security for the secured convertible note, Epic Corp. provided the lender with security over all of its assets pursuant to the terms of a general security agreement made by Epic Corp. in favor of the lender. In connection with the closing of the Exchange Agreement on June 24, 2015, the principal amount outstanding under the March 18, 2015 note, and accrued interest thereon, totaling $770,959, was converted into units of the Company at a deemed conversion price of $0.882 per unit. Each unit consisted of one share of common stock in the capital of the Company and one warrant, each of which is exercisable into one share of common stock of the Company at a price of $1.02 until June 24, 2018. On April 16, 2015, Epic Corp. issued a secured convertible promissory note to an investor in the principal amount of $200,000. The note bears a 23% annual interest rate and matured on June 30, 2015. The note was convertible into one Class B Unit of Epic LLC. The note is secured by all assets of Epic Corp. At the time of issuance, the Company evaluated the conversion feature and determined that the value associated with the conversion feature was $0. In connection with the contribution of all of the assets of Epic LLC to Epic Corp., the Company offer the noteholder the opportunity to convert the note into 352,941 shares of Epic Corp.’s common stock, which represented the pro rata value provided to each Class B Unit holder at the time of the contribution. The note holder did not accept the proposed terms and as a result the note was not converted. The note carries a break-up provision which states that the parties shall use commercially reasonable efforts to negotiate future financing and convert the then outstanding principal and interest of the note into securities of Epic Corp. The note provided that, in the event the parties were unable to agree on mutually agreeable terms on or prior to June 30, 2015, the Company was to pay the noteholder, in addition to any other amounts due and owing under the note, a break-up fee in an amount equal to $50,000. The contingent balance of $50,000 has been accrued as of September 30, 2015. As the parties were unable to finalize the negotiation of a future financing by June 30, 2015, this contingent fee became contractually due to the note holder as of July 1, 2015.. As of the date of this filing, the Company has only made interest payments and the note is in default. The Company and the note holder continue to negotiate the final terms of settlement. On August 13, 2015, Epic Corp. issued a secured promissory note to an investor in the principal amount of $195,000. The note carried an original issue discount of $45,000, therefore $150,000 was received by the Company, net of the discount. The loan will be repaid over 126 equal payments of $1,547 over the six month term and is secured by all assets of the Company. The original issue discount was recorded as a reduction of the principal balance and is being amortized over the life of term of the note. The balance of the note and unamortized debt discount are as follows: September 30, 2015 Tenant Improvements $ 143,929 Less accumulated depreciation and amortization (31,909 ) Tenant improvements, net $ 112,020 During the three months ended September 30, 2015, the Company paid $51,071 in principal and interest. The aggregate original issue discount feature has been accreted and charged to interest expense in the amount of $13,091 during the three months ended September 30, 2015. Atlas On April 4, 2012, Atlas issued an unsecured promissory note to an investor in the principal amount of $100,000. The note bears a 16% annual interest rate and matures five years from the date of issuance. Atlas is required to make interest only payments until maturity, at which time the note is to be paid in full. On August 7, 2012, Atlas issued an unsecured promissory note to an investor in the principal amount of $100,000. The note bears a 16% annual interest rate and matures five years from the date of issuance. Atlas is required to make interest only payments until maturity at which time the note is to be paid in full.	Epic Corp. On August 15, 2014, the Company issued two unsecured promissory notes to two investors, each in the principal amount of $250,000. The notes bear a 16% annual interest rate, maturing at the earlier of the sale of the Company or December 31, 2018. The notes also carry provisions that allow the holder to call the balance prior to maturity subject to early withdrawal penalties as follows: 12% if called in 2015, 8% if called in 2016 and 4% if called in 2017. Subsequent to the year ended December 31, 2014, the Company and the note holders agreed to settle 50% of their respective balances by way of the issuance of shares of Epic Corp.'s $0.001 par value common stock. (See Note 12 – SUBSEQUENT EVENTS for additional details) Atlas On October 19, 2012, the Company issued a secured promissory note in the principal amount of $200,000. The note held a 10% annual interest rate and matured twelve months from the date of issuance. The Company repaid the balance plus all interest due on September 16, 2014. The note was secured by real property owned by an officer of the Company. On April 4, 2012, the Company issued an unsecured promissory note to an investor in the principal amount of $100,000. The note bears a 16% annual interest rate and matures five years from the date of issuance. The Company is required to make interest only payments until maturity, at which time the note is to be paid in full. On August 7, 2012, the Company issued an unsecured promissory note to an investor in the principal amount of $100,000. The note bears a 16% annual interest rate and matures five years from the date of issuance. The Company is required to make interest only payments until maturity at which time the note is to be paid in full.

STOCKHOLDERS DEFICIT

STOCKHOLDERS DEFICIT	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Equity [Abstract]
STOCKHOLDERS (DEFICIT)	Effective August 18, 2015, the Company completed a reverse split of the Company’s authorized, issued and outstanding common stock on the basis of one new share of common stock for each 2.4 shares of authorized, issued and outstanding common stock prior to completion of the reverse split. In accordance with SAB Topic 4.C, the equity presentation has been retroactively applied to the presentation of these financial statements. Description of Share Capital Preferred Stock The Company is authorized to issue 10,000,000 shares of preferred stock having a par value of $0.0001 per share. The Company had no issued and outstanding shares of preferred stock as of September 30, 2015 and December 31, 2014, respectively. The Company’s board of directors has the ability to designate rights to its preferred stock. As of the date of these financial statements, the board has made no such designation. Common Stock The Company is authorized to issue 687,500,000 shares of common stock having a par value of $0.0001 per share. The Company had 34,383,109 and 15,903,948 issued and outstanding shares of common stock as of September 30, 2015 and December 31, 2014, respectively. Investment in Epic Corp. During the nine months ended September 30, 2015, Epic Corp. received $803,000 from 10 investors to purchase 4,737,670 shares of Epic Corp.’s common stock. These were subsequently exchanged for 3,491,564 shares of the Company’s common stock in connection with the closing of the Exchange Agreement. During the nine months ended September 30, 2015, Epic Corp. settled a total of $250,000 notes payable by issued 634,458 shares of Epic Corp.’s common stock. These were subsequently exchanged for 467,582 shares of the Company’s common stock in connection with the closing of the Exchange Agreement. See Note 8 - NOTES PAYABLE for additional details. Investment in Epic Stores Corp. On June 24, 2015, in connection with the closing of the Exchange Agreement, the Company received $1,550,000 from 12 investors in exchange for the issuance of 1,757,370 units of the Company. Each unit consisted of one share of common stock in the capital of the Company and one warrant, each of which is exercisable into one share of common stock of the Company at a price of $1.02 until June 24, 2018. On June 24, 2015, in connection with the closing of the Exchange Agreement, the principal amount outstanding under the March 18, 2015 note, and accrued interest thereon, totaling $770,959, was converted into 874,103 units of the Company at a deemed conversion price of $0.882 per unit. Each unit consisted of one share of common stock in the capital of the Company and one warrant, each of which is exercisable into one share of common stock of the Company at a price of $1.02 until June 24, 2018. Dividends Paid and Declared During the nine months ended September 30, 2015, the Company declared $357,688 in dividends and paid $369,713 in dividends to shareholders. On May 21, 2015, the Company had declared and unpaid dividends totaling $74,687 due to former Class C Unit holders of Epic LLC. These unpaid dividends were settled through the issuance of an aggregate of 131,449 shares of common stock of Epic Corp. in connection with the contribution of the assets of Epic LLC to Epic Corp. These were subsequently exchanged for 96,875 shares of the Company’s common stock in connection with the closing of the Exchange Agreement Atlas Global, LLC The interest of each member of Atlas is in the form of units. Atlas has a class of units designated as Class A Units, which represent capital interests. Each Class A Unit is subject to a resale restriction requiring that the member hold the unit for a minimum of one calendar year from the date of original issue. Atlas had 103 units issued and outstanding as of September 30, 2015 and December 31, 2014.	Subsequent to the year ending December 31, 2014, the Company converted Epic LLC into Epic Corp., a Nevada corporation. In accordance with ASC 505, the equity presentation has been retroactively applied to the presentation of these financial statements. (See Note 12 – SUBSEQUENT EVENTS for additional details.) A description of both the common stock of Epic Corp. and the members' equity of Epic LLC for the years ending December 31, 2014 and 2013 are discussed below. As of the date of these financial statements, all members' units have been surrendered in exchange for shares of common stock of Epic Corp. Description of Share Capital of Epic Corp. Common Stock The Company is authorized to issue 100,000,000 shares of common stock having a par value of $0.001 per share. The Company had 21,579,916 and 15,433,455 issued and outstanding shares of common stock as of December 31, 2014 and December 31, 2013, respectively. Preferred Stock The Company is authorized to issue 10,000,000 shares of preferred stock having a par value of $0.001 per share. The Company had no issued and outstanding shares of preferred stock as of December 31, 2014 and December 31, 2013, respectively. The Company's board of directors has the ability to designate rights to its preferred stock. As of the date of these financial statements, the board has made no such designation. Description of Epic LLC Membership Interests prior to Contribution of Assets of Epic LLC to Epic Corp. The membership interest of each member in the Company is in the form of units. The units are subdivided into four separate and distinct classes. "Class A Units," represent common ownership and may received dividends if declared and after all preferred returns have been issued. "Class B Units," represent preferred investments into the Company's stores that are entitled to receive priority dividends and a priority return if the Company were to sell substantially all of its assets. "Class C Units," represent preferred investments into the Company's stores that are entitled to accrued priority dividends when declared and a priority return if the Company were to sell substantially all of its assets. "Class D Units," represent preferred investments into the Company's stores that are entitled to receive priority dividends and a priority return if the Company were to sell substantially all of its assets. All units were subject to a resale restrictions requiring that the member hold the unit for a minimum of one calendar year from the date of original issue. The Company is authorized to issue a total of 300 Class A Units, 80 Class B Units, 20 Class C Units and 80 Class D Units. The Company's manager, with the approval of the holders of a majority of the Class A Units then issued and outstanding, may issue such units upon payment of a subscription price. The Company may issue fractional units. The Company had 200 and 190 Class A Units issued and outstanding as of December 31, 2014 and 2013, respectively. The Company had 7.5 and 18.6 Class B Units issued and outstanding as of December 31, 2014 and 2013, respectively. The Company had 3.17 and 7.1 Class C Units issued and outstanding as of December 31, 2014 and 2013, respectively. Investment in Epic LLC Units During the year ending December 31, 2013, the Company received $1,500,00 from five investors to purchase 2,647,057 shares of the Company's common stock. On December 31, 2013, two officers of the Company converted $47,000 of unpaid salaries into 82,941 shares of the Company's common stock. During the year ending December 31, 2014, the Company received $3,231,112 from eight investors to purchase 5,700,001 shares of the Company's common stock. On December 31, 2013, two officers of the Company converted $253,000 of unpaid salaries into 446,470 shares of the Company's $0.001 par value common stock. Dividends Paid and Declared Distribution rights of members units If dividends were declared the order of distribution was: a) First, to the Class B members in proportion to and to the extent of their respective priority dividend, if any; and b) The balance, if any, to each Class A Members in proportion to such member's percentage interest. During the year ended December 31, 2013, the Company declared and paid $113,042 in dividends. During the year ended December 31, 2014, the Company declared $570,893 in dividends and paid $474,233 in dividends to share holder. Atlas Global, LLC The interest of each member of Atlas is in the form of units. Atlas has a class of units designated as Class A Units, which represent capital interests. Each Class A Unit is subject to a resale restriction requiring that the member hold the unit for a minimum of one calendar year from the date of original issue. Atlas had 100 units issued and outstanding as of December 31, 2014 and 2013. Investment in Atlas Units On December 31, 2014, a member contributed $20,000 to Atlas, but no additional units were issued as a result of the contribution.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	9 Months Ended
	Sep. 30, 2015
Other Liabilities Disclosure [Abstract]
STOCK OPTIONS AND WARRANTS	The following is a summary of warrant activity during the nine months ended September 30, 2015. Number of Warrant Shares Weighted Average Exercise Price Balance, December 31, 2014 104,167 $ 0.24 Warrants granted and assumed 3,679,162 1.02 Warrants expired — — Warrants cancelled 104,164 — Warrants exercised — — Balance, September 30, 2015 3,679,162 $ 1.02 All warrants granted during the nine months ending September 30, 2015 were granted in connection with the closing of the Exchange Agreement on June 24, 2015. See Note 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS and Note 9 – STOCKHOLDERS’ DEFICIT for additional details.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	The Company does not have any off-balance sheet transactions. Contractual Obligations The following illustrates the Company’s contractual obligations as of September 30, 2015 and the respective future commitments related to same: Year 1 Year 2 Year 3 Year 4 Year 5 Total December 2015 December 2016 December 2017 December 2018 December 2019 Thereafter Long-Term Debt Obligations $ 450,000 $ — $ — 450,000 $ — $ — $ — Current Debt Obligations $ 502,388 $ 480,529 $ 42,936 — $ — $ — $ — Capital Leases $ 165,990 $ 10,993 $ 47,046 47,996 $ 34,886 $ 17,287 $ 7,782 Operating Lease Obligations $ 16,805,674 $ 583,301 $ 2,145,105 2,160,884 $ 2,137,230 $ 1,837,408 $ 7,941,746 Total $ 17,924,052 $ 1,074,823 $ 2,235,087 2,658,880 $ 2,172,116 $ 1,854,695 $ 7,949,528 Property Lease Obligations. The remaining aggregate lease payments under the operating leases for the Company’s facilities as of September 30, 2015 are as follows: 2015 $ 583,301 2016 2,145,105 2017 2,160,884 2018 2,137,230 2019 1,837,408 Thereafter 7,941,746 $ 16,805,674	The Company does not have any off-balance sheet transactions. Contractual Obligations The following illustrates the Company's contractual obligations as of December 31, 2014 and the respective future commitments related to same: Year 1 Year 2 Year 3 Year 4 Year 5 Total December 2015 December 2016 December 2017 December 2018 December 2019 Thereafter Long-Term Debt Obligations $ 700,000 $ - $ - $ 700,000 $ - $ - $ - Related Party Debt Obligations $ 200,000 $ - $ - $ 200,000 $ - $ - $ - Capital Leases 172,960 45,052 40,724 40,723 26,360 12,587 7,395 Operating Lease Obligations 16,797,426 1,887,780 2,009,821 2,028,724 2,005,070 1,705,248 7,160,782 Total $ 17,870,386 1,932,832 2,050,545 2,969,447 2,031,430 1,717,835 7,168,177 Property Lease Obligations. The remaining aggregate lease payments under the operating leases for the Company's facilities as of December 31, 2014 are as follows: 2015 $ 1,887,780 2016 2,009,821 2017 2,028,724 2018 2,005,070 2019 1,705,248 Thereafter 7,160,782 $ 16,797,426

INCENTIVES FROM LESSORS

INCENTIVES FROM LESSORS	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Leases [Abstract]
INCENTIVES FROM LESSORS	The Company received $372,969 from landlords as construction contributions pursuant to agreed-upon terms of certain lease agreements during the nine months ended September 30, 2015. Landlord construction contributions usually take the form of up-front cash reimbursements for tenant improvements. Depending on the specifics of the leased space and the lease agreement, amounts paid for structural components are recorded during the construction period as leasehold improvements and the landlord construction contributions are recorded as an incentive from lessor. The incentive from lessor is amortized over the life of the lease and netted against rent expense. Amortization of the incentives from lessors was $13,351 and $27,401 for the three and nine months ended September 30, 2015.	The Company received $211,017 from landlords as construction contributions pursuant to agreed-upon terms of certain lease agreements as of December 31, 2014. Landlord construction contributions usually take the form of up-front cash reimbursements for tenant improvements. Depending on the specifics of the leased space and the lease agreement, amounts paid for structural components are recorded during the construction period as leasehold improvements and the landlord construction contributions are recorded as an incentive from lessor. The incentive from lessor is amortized over the life of the lease and netted against rent expense. Amortization of the incentives from lessors was $12,908 and $255 for the fiscal years ended December 31, 2014 and December 31, 2013, respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	On November 3, 2015, Epic Corp. issued a secured promissory note to an investor in the principal amount of $217,500. The note carried an original issue discount of $117,000, therefore $150,000 was received by the Company, net of the discount. The loan will be repaid over 126 equal payments of $1,726 and is secured by all assets of the Company. The original issue discount was recorded as a reduction of the principal balance and will be amortized over the life of term of the agreement. On November 4, 2015, Epic Corp. issued a secured promissory note to an investor in the principal amount of $180,461. The note carried an original issue discount of $30,461, therefore $150,000 was received by the Company, net of the discount. The loan will be repaid over 187 equal payments of $968 and is secured by all assets of the Company. The original issue discount was recorded as a reduction of the principal balance and will be amortized over the life of term of the agreement.	On January 1, 2015, the Company renegotiated agreements with Wayne Riggs, Brian Davidson and Bob Riggs. Under the terms of the renegotiated agreements, each officer is to receive $160,000 annually, a reimbursement for health insurance costs, and the right to participate in the Company's stock option plan, when and if established. On March 2, 2015, the Company entered into a letter of intent with Be At TV, Inc. (" BE AT On March 3, 2015, the Company appointed Zachary Bradford to serve as the Chief Financial Officer (" CFO Bluechip During the quarter ended March 31, 2015, the Company received $400,000 from one investor to purchase 705,882 shares of the Company's common stock. On April 16, 2015, the Company issued a secured convertible promissory note in the principal amount of $200,000 to an investor. The note bears a 23% annual interest rate and matures on June 30, 2015. The note was convertible into one Class B Unit of Epic LLC. As a result of the contribution of all of the assets of Epic LLC into Epic Corp., the note is now convertible into 352,941 shares of the Company's common stock, which represents the pro rata value provided to each Class B Unit holder at the time of the contribution. The note is secured by all assets of the Company. The note carries a break-up provision which states that the parties shall use commercially reasonable efforts to negotiate future financing and convert the then outstanding principal and interest of the note into securities of the Company. In the event the parties are unable to agree on mutually agreeable terms on or prior to June 30, 2015, the Company shall pay to the lender, in addition to any other amounts due and owing under the note, a break-up fee in an amount equal to $50,000. During the month ending April 30, 2015, the Company received $400,000 from two investors to purchase 1,031,788 shares of the Company's common stock. On September 1, 2013, the Company issued a promissory note to a related party in the principal amount of $200,000. The note bore a 16% annual interest rate and was to mature five years from the date of issuance. From time to time the stockholders of the Company have advanced funds to support its operations. As of December 31, 2014 and 2013, the outstanding balance of advanced funds was $89,000 and $37,000, respectively. The advances are due on demand and do not bear interest. On May 19, 2015, the Company and the debt holders agreed to settle the balance of the debt in exchange for one unit of Atlas. On August 15, 2014, the Company issued two promissory notes to two investors, each in the principal amount of $250,000. The notes bore a 16% annual interest rate and were to mature at the earlier of the sale of the Company or December 31, 2018. On May 20, 2015, the Company and the note holders agreed to settle 50% of their respective balances outstanding under the note in consideration for the issuance of 317,229 shares of the Company's common stock to each of the note holders. On May 4, 2015, Epic LLC entered into a contribution agreement with Epic Corp. pursuant to which Epic LLC contributed all of its assets to Epic Corp. in exchange for the issuance of an aggregate of 24,083,493 shares On May 21, 2015, Epic LLC and its members executed a conversion and liquidation agreement converting all units of Epic LLC into Class A Units, which in turn were converted into an aggregate of 24,083,493 shares As of May 21, 2015, the Company had declared and unpaid dividends totaling $74,687 due to Class C Unit holders. These unpaid dividends were settled through the issuance of an aggregate of 131,449 shares of common stock of Epic Corp. in connection with the contribution of all of the assets of Epic LLC to Epic Corp. On June 3, 2015, the Company issued an aggregate of 3,000,000 shares of common stock to nine current stockholders of the Company for aggregate consideration of $3,000. On June 24, 2015, the Company entered into, and closed, a share exchange agreement dated June 24, 2015, among BE AT, the Company and the stockholders of the Company (the " Exchange Agreement In connection with the closing of the Exchange Agreement, the principal amount outstanding under the March 18, 2015 note, and accrued interest thereon, totaling $770,959, was converted into units of BE AT at a deemed conversion price of $0.3675 per unit. Each unit consisted of one share of common stock in the capital of BE AT and one warrant, each of which is exercisable into one share of common stock of BE AT at a price of $0.424 until June 24, 2018. In connection with the closing of the Exchange Agreement, BE AT experienced a change of control as four new directors, all of whom are directors of the Company, were appointed to BE AT's board, all of BE AT's prior management resigned and were replaced by management nominated by the Company, and former stockholders of the Company were issued shares of BE AT's common stock that constituted approximately 58.1% of BE AT's issued and outstanding shares, on an undiluted basis, at the time of closing of the Exchange Agreement. As a result, BE AT determined to treat the acquisition of the Company as a reverse merger and recapitalization for accounting purposes, with the Company as the acquirer for accounting purposes.

BASIS OF PRESENTATION AND GOI21

BASIS OF PRESENTATION AND GOING CONCERN (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Principles of Consolidation	The condensed consolidated financial statements include the accounts of the Company, its subsidiaries and Atlas. All significant intercompany balances and transactions have been eliminated.	The consolidated financial statements include the accounts of the Company, its subsidiaries and Atlas. All significant intercompany balances and transactions have been eliminated.
Going Concern	The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred cumulative net losses of $11,405,190 since its inception and requires additional capital for its contemplated operational and marketing activities to take place. The Company’s ability to raise additional capital through the future issuance of common stock is unknown. Additional financing, the successful development of the Company’s contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations, are necessary for the Company to continue operations. The ability to successfully resolve these factors raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements of the Company do not include any adjustments that may result from the outcome of these aforementioned uncertainties.	The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred cumulative net losses of $7,271,175 since its inception and requires additional capital for its contemplated operational and marketing activities to take place. The Company's ability to raise additional capital through the future issuance of common stock is unknown. Additional financing, the successful development of the Company's contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations, are necessary for the Company to continue operations. The ability to successfully resolve these factors raise substantial doubt about the Company's ability to continue as a going concern. The financial statements of the Company do not include any adjustments that may result from the outcome of these aforementioned uncertainties.

SUMMARY OF SIGNIFICANT ACCOUN22

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Use of Estimates	The process of preparing financial statements in conformity with accounting principles generally accepted in the United States of America requires the use of estimates and assumptions regarding certain types of assets, liabilities, revenues and expenses. Such estimates primarily relate to unsettled transactions and events as of the date of the financial statements. Accordingly, upon settlement, actual results may differ from estimated amounts.	The process of preparing financial statements in conformity with accounting principles generally accepted in the United States of America requires the use of estimates and assumptions regarding certain types of assets, liabilities, revenues and expenses. Such estimates primarily relate to unsettled transactions and events as of the date of the financial statements. Accordingly, upon settlement, actual results may differ from estimated amounts.
Cash and Cash Equivalents		For purposes of the statement of cash flows, the Company considers all highly liquid investments and short-term debt instruments with original maturities of three months or less to be cash equivalents. There was $157,692 and $250,188 in cash and cash equivalents as of December 31, 2014 and December 31, 2013, respectively.
Concentration of credit risk		Financial instruments that potentially subject the Company to concentration of credit risk consist primarily of cash (the amounts of which may, at times, exceed Federal Deposit Insurance Corporation limits on insurable amounts) and trade accounts receivable relating substantially to the Company's U.S. Wholesale segment. Cash is managed within established guidelines, and the Company mitigates its risk by investing through major financial institutions. Concentration of credit risk with respect to trade accounts receivable is limited by performing on-going credit evaluations of the Company's customers and adjusting credit limits based upon payment history and the customer's current credit worthiness. Collections and payments from customers are continuously monitored. The Company maintains an allowance for doubtful accounts which is based upon historical experience and specific customer collection issues that have been identified. While bad debt expenses have historically been within expectations and allowances established, the Company cannot guarantee that it will continue to experience the same credit loss rates that it has in the past.
Fair Value of Financial Instruments	As required by the Fair Value Measurements and Disclosures FASB The three levels of the fair value hierarchy are described below: Level 1: Cash and unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; and Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).	The carrying amounts reflected in the balance sheets for cash, accounts payable and accrued expenses approximate the respective fair values due to the short maturities of these items. The Company does not hold any investments that are available-for-sale. As required by the Fair Value Measurements and Disclosures The three levels of the fair value hierarchy are described below: Level 1: Cash and unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; and Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).
Variable interest entity		A variable interest entity ("VIE") is an entity that either (a) has insufficient equity to permit the entity to finance its activities without additional subordinated financial support or (b) has equity investors who lack the characteristics of a controlling financial interest. A VIE is consolidated by its primary beneficiary. The primary beneficiary has both the power to direct the activities that most significantly impact the entity's economic performance and the obligation to absorb losses or the right to receive benefits from the entity that could potentially be significant to the VIE. As of December 31, 2014 and 2013, Epic Corp. determined that Atlas fit the description of a VIE, with Epic Corp. as the primary beneficiary, because the officers and directors of Epic Corp. are the majority shareholders of Atlas and have the ability to direct the activities of the entity. As a result, Atlas has been consolidated in the Company's financial statements. If Epic Corp. determines in the future that it does not have operating power over Atlas and the obligation to absorb Atlas's losses or receive benefits, such that Epic Corp. is no longer the primary beneficiary of Atlas, the Epic Corp. will not consolidate Atlas for the applicable financial period.
Property and Equipment		Collection Bins 10 Years Furniture and Fixtures 5 - 7 Years Leasehold Improvements Shorter of lease term or useful life.
Impairment of Long-Lived Assets		The Company assesses long-lived assets or asset groups for recoverability on a quarterly basis and when events or changes in circumstances indicate that their carrying amount may not be recoverable. The Company considers the following indicators, among others, that may trigger an impairment: (i) loss from operations or income from operations significantly below historical or projected future operating results; (ii) significant changes in the manner or use of the assets or in the Company's overall strategy with respect to the manner or use of the acquired assets or changes in its overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company's stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates the performance of its stores to determine impairment of its long-lived assets at retail stores. Stores that have been operating for less than 12 months are excluded from the analysis because of lack of historical financial results or trends. Each new store needs between 12 months and 24 months to mature and begin generating positive cash flows. For purposes of this evaluation, long-lived assets subject to store impairments include leasehold improvements as well as certain intangible assets such as broker and finder fees, lease rights, key money on store leases, and any other non-transferable assets. All intangible assets are subject to impairment analysis if they are non-refundable in nature. If the Company identifies an indicator of impairment, it assesses recoverability by comparing, per store, the carrying amount of the store assets to the estimated future undiscounted cash flows associated with the store. An impairment loss is recognized when the carrying amount is not recoverable and is measured as the excess of carrying value over fair value. Such estimated fair values are generally determined by using the discounted future cash flows using a rate that approximates the Company's weighted average cost of capital. The key assumptions used in management's estimates of projected cash flow at its retail stores deal largely with forecasts of sales levels, gross margins and payroll costs. These forecasts are typically based on historical trends and take into account recent developments as well as management's plans and intentions. Any material change in manufacturing costs or raw material costs could significantly impact projected future cash flows of retail stores, and these factors are considered in evaluating impairment. Other factors, such as increased competition or a decrease in the desirability of the Company's products, could lead to lower projected sales levels which would adversely impact cash flows. A significant change in cash flows in the future could result in an impairment of long lived assets. The Company performed a recoverability test on its stores and did not identify any indicators of impairment at its retail stores, and determined that no impairment charges were required, for the years ended December 31, 2014 and 2013, respectively.
Revenue Recognition		The Company recognizes revenue on arrangements in accordance with ASC Section 605, " Revenue Recognition Revenue Recognition in Financial Statements Revenue Recognition ASC 605-45-50-3 and ASC 605-45-50-4, "Taxes Collected from Customers and Remitted to Governmental Authorities" provide that the presentation of taxes on either a gross or net basis is an accounting policy decision. The Company collects various taxes assessed by governmental authorities and records these amounts on a net basis.
Sales Returns and Allowances		The Company analyzes its historical sales return experience and records an allowance for its wholesale, online and retail store sales. Estimating sales returns is based on many factors including expected return data communicated by customers. The Company regularly reviews those factors and makes adjustments when it believes that actual product returns and claims may differ from established reserves. If actual or expected future returns and claims are significantly greater or lower than reserves established, the Company would decrease or increase net revenues in the period in which it made such determination.
Inventories		Merchandise inventory is valued at the lower of average cost or market, utilizing the weighted average method. Average cost includes the direct cost of merchandise and related expenses. The Company records merchandise receipts at the time that both title and risk of loss for the merchandise transfers to the Company. The Company identifies potentially excess and slow-moving inventories by evaluating turn rates, inventory levels and other factors, and records lower of cost or market reserves for such identified excess and slow-moving inventories. As of December 31, 2014 and 2013, no such reserve had been recorded.
Stock-Based Compensation		The Company follows the guidelines in FASB Codification Topic ASC 718-10 " Compensation - Stock Compensation
Non-Employee Stock Based Compensation		The Company accounts for stock based compensation awards issued to non-employees for services, as prescribed by ASC 718-10, at either the fair value of the services rendered or the instruments issued in exchange for such services, whichever is more readily determinable, using the measurement date guidelines enumerated in ASC 505-50. The Company may issue compensatory shares for services including, but not limited to, executive, management, accounting, operations, corporate communication, financial and administrative consulting services.
Earnings (Loss) per Share	Earnings Per Share	The Company reports earnings (loss) per share in accordance with FASB Standards ASC 260-10 " Earnings Per Share
Advertising		The Company does not defer advertising expenses but expenses them as incurred. Advertising expenses were $228,960, and $225,812 for the years ended December 31, 2014 and 2013, respectively, and were included in general and administrative expenses in the consolidated statements of operations.
Concentration of Credit Risk		Financial instruments that potentially subject the Company to concentration of credit risk consist primarily of cash (the amounts of which may, at times, exceed Federal Deposit Insurance Corporation limits on insurable amounts) and trade accounts receivable relating substantially to the Company's U.S. Wholesale segment. Cash is managed within established guidelines, and the Company mitigates its risk by investing through major financial institutions. Concentration of credit risk with respect to trade accounts receivable is limited by performing on-going credit evaluations of the Company's customers and adjusting credit limits based upon payment history and the customer's current credit worthiness. Collections and payments from customers are continuously monitored. The Company maintains an allowance for doubtful accounts which is based upon historical experience and specific customer collection issues that have been identified. While bad debt expenses have historically been within expectations and allowances established, the Company cannot guarantee that it will continue to experience the same credit loss rates that it has in the past.
Income Taxes		The Company was a limited liability company from inception until May 20, 2015 and treated as a partnership for federal and state income tax purposes with all income tax liabilities and/or benefits of the Company being passed through to the members. As such, no recognition of federal or state income taxes for the Company or its subsidiaries that are organized as limited liability companies have been provided for in the accompanying consolidated financial statements. Any uncertain tax position taken by the member is not an uncertain position of the Company.
Deferred Rent, Rent Expense and Tenant Allowances		The Company occupies its retail stores, corporate office, manufacturing facilities, and distribution center under operating leases with terms of one to eleven years. Some leases contain renewal options for periods ranging from five to seven years under substantially the same terms and conditions as the original leases but with rent adjustments based on various factors specific to each agreement. Many of the store leases require payment of a specified minimum rent, a contingent rent based on a percentage of the store's net sales in excess of a specified threshold, plus defined escalating rent provisions. The Company recognizes its minimum rent expense on a straight-line basis over the term of the lease (including probable lease renewals) plus the construction period prior to occupancy of the retail location using a mid-month convention. Further, rent expenses include payments of real estate taxes, insurance and certain common area and maintenance costs in addition to the future minimum operating lease payments. Certain lease agreements provide for the Company to receive lease inducements or tenant allowances from landlords to assist in the financing of certain property. These inducements are recorded as a component of deferred rent and amortized as a reduction of rent expense over the term of the related lease.
Capital Lease Obligations		The Company leases certain equipment and vehicles that are classified as capital leases. The cost of equipment and vehicles under capital lease is included in the consolidated balance sheets as property and equipment and was recorded, net of accumulated depreciation, at $179,762 and $119,022 at December 31, 2014 and 2013, respectively. Accumulated depreciation of the leased equipment was recorded at $53,999 and $22,424 at December 31, 2014 and 2013, respectively.
Recently Issued Accounting Pronouncements	The Company has evaluated all other recent accounting pronouncements through September 30, 2015, and believes that none of them will have a material effect on the Company’s consolidated financial position, results of operations or cash flows.	On June 10, 2014, the FASB issued Accounting Standards Update ("ASU") No. 2014-10, Development Stage Entities Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation The Company has evaluated the all other recent accounting pronouncements through May 22, 2015, and believes that none of them will have a material effect on the Company's financial position, results of operations or cash flows.

VARIABLE INTEREST ENTITY (Table

VARIABLE INTEREST ENTITY (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Amounts Recognized in Balance Sheet	September 30, 2015 December 31, 2014 Total current assets $ 214,556 $ 75,652 Total assets 571,817 543,500 Total current liabilities 214,538 140,365 Total liabilities 414,538 629,365	December 31, 2014 December 31, 2013 Total current assets $ 75,652 $ 88,491 Total assets 543,500 439,742 Total current liabilities 140,365 84,800 Total liabilities 629,365 521,800
Schedule of Statement of Operations	Three Months Ending September 30, 2015 September 30, 2014 Revenues $ 92,785 $ 731,972 Cost of goods (70,415 ) (524,032) Gross margin 22,370 207,940 Expenses 30,945 12,373 Net income (loss) $ (8,575) $ 195,567 Nine Months Ending September 30, 2015 September 30, 2014 Revenues $ 434,685 $ 1,837,086 Cost of goods (250,225 ) (1,149,197) Gross margin 184,460 687,889 Expenses 155,205 478,715 Net income (loss) $ 29,255 $ 209,174	Years Ending December 31, 2014 December 31, 2013 Revenues $ 2,228,086 $ 1,563,217 Cost of goods (1,378,689 ) (791,287 ) Gross margin 849,397 771,930 Expenses 826,688 873,580 Net income (loss) $ 22,709 $ (101,650 )

INVENTORY (Tables)

INVENTORY (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Schedule of Inventory	September 30, 2015 December 31, 2014 Merchandise goods $ 149,754 $ 217,109 Less reserve for inventory shrinkage and obsolescence — — Total, net of reserves $ 149,754 $ 217,109	December 31, 2014 2013 Merchandise goods $ 217,109 $ 230,118 217,109 230,118 Less reserve for inventory shrinkage and obsolescence - - Total, net of reserves $ 217,109 $ 230,118

FIXED ASSETS (Tables)

FIXED ASSETS (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Schedule of Fixed Assets	September 30, 2015 December 31, 2014 Furniture and fixtures $ 884,232 $ 788,735 Donation bins 604,960 631,047 Capitalized equipment leases 199,390 179,762 1,688,582 1,599,524 Less accumulated depreciation and amortization (683,612 ) (470,393 ) Property and equipment, net $ 1,004,970 $ 1,129,151	December 31, 2014 2013 Furniture and fixtures $ 788,735 $ 467,635 Donation bins 631,047 505,344 Capitalized equipment leases 179,762 119,022 1,599,524 1,092,001 Less accumulated depreciation and amortization (470,393 ) (233,258 ) Property and equipment, net $ 1,129,151 $ 858,743

TENANT IMPROVEMENTS (Tables)

TENANT IMPROVEMENTS (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Notes to Financial Statements
Schedule of Tenant Improvements	September 30, 2015 December 31, 2014 Tenant Improvements $ 927,258 $ 592,195 Less accumulated depreciation and amortization (40,708 ) 14,414 ) Tenant improvements, net $ 886,550 $ 577,781	December 31, 2014 2013 Tenant Improvements $ 592,195 $ 58,855 Less accumulated depreciation and amortization (14,414 ) (6,834 ) Property and equipment, net $ 577,781 $ 52,021

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2015
Other Liabilities Disclosure [Abstract]
Schedule of Warrany Activity	Number of Warrant Shares Weighted Average Exercise Price Balance, December 31, 2014 104,167 $ 0.24 Warrants granted and assumed 3,679,162 1.02 Warrants expired — — Warrants cancelled 104,164 — Warrants exercised — — Balance, September 30, 2015 3,679,162 $ 1.02

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Schedule of Contractual Obligations	Year 1 Year 2 Year 3 Year 4 Year 5 Total December 2015 December 2016 December 2017 December 2018 December 2019 Thereafter Long-Term Debt Obligations $ 450,000 $ — $ — 450,000 $ — $ — $ — Current Debt Obligations $ 502,388 $ 480,529 $ 42,936 — $ — $ — $ — Capital Leases $ 165,990 $ 10,993 $ 47,046 47,996 $ 34,886 $ 17,287 $ 7,782 Operating Lease Obligations $ 16,805,674 $ 583,301 $ 2,145,105 2,160,884 $ 2,137,230 $ 1,837,408 $ 7,941,746 Total $ 17,924,052 $ 1,074,823 $ 2,235,087 2,658,880 $ 2,172,116 $ 1,854,695 $ 7,949,528	Year 1 Year 2 Year 3 Year 4 Year 5 Total December 2015 December 2016 December 2017 December 2018 December 2019 Thereafter Long-Term Debt Obligations $ 700,000 $ - $ - $ 700,000 $ - $ - $ - Related Party Debt Obligations $ 200,000 $ - $ - $ 200,000 $ - $ - $ - Capital Leases 172,960 45,052 40,724 40,723 26,360 12,587 7,395 Operating Lease Obligations 16,797,426 1,887,780 2,009,821 2,028,724 2,005,070 1,705,248 7,160,782 Total $ 17,870,386 1,932,832 2,050,545 2,969,447 2,031,430 1,717,835 7,168,177
Schedule of Operating Leases	2015 $ 583,301 2016 2,145,105 2017 2,160,884 2018 2,137,230 2019 1,837,408 Thereafter 7,941,746 $ 16,805,674	2015 $ 1,887,780 2016 2,009,821 2017 2,028,724 2018 2,005,070 2019 1,705,248 Thereafter 7,160,782 $ 16,797,426

ORGANIZATION AND DESCRIPTION 29

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)	9 Months Ended
	Sep. 30, 2015$ / sharesshares	Dec. 31, 2014shares	Dec. 31, 2013shares
Date of Incorporation	Apr. 30, 2012
Common stock, shares outstanding	34,383,109	15,903,948	21,579,916
Stock Split Ratio	2.4
Exchange Agreement
Common stock, shares outstanding	27,083,493
Shares Issued	19,959,970
Warrants Issued	1,151,857
Warrants, Exercise Price | $ / shares	$ 1.02
Warrants, Maturity Date	Jun. 24, 2018

BASIS OF PRESENTATION AND GOI30

BASIS OF PRESENTATION AND GOING CONCERN (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Basis Of Presentation And Going Concern Details Narrative
Cumulative Net Losses	$ 11,405,190	$ 6,498,035

SUMMARY OF SIGNIFICANT ACCOUN31

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash	$ 57,977	$ 203,410	$ 57,977	$ 203,410	$ 157,692	$ 250,188	$ 58,007
FDIC	250,000		250,000
Uninsured cash balance	57,977		57,977		157,692
Retail revenues	1,563,442	$ 1,241,883	5,136,854	$ 3,597,976	5,207,572	3,153,564
Advertising Expense					228,960	225,812
Accumulated depreciation	$ (683,612)		$ (683,612)		(14,414)	(6,834)
Leased Equipment
Accumulated depreciation					53,999	22,424
Cost of Equipment
Accumulated depreciation					$ 179,762	$ 119,022

VARIABLE INTEREST ENTITY - Sche

VARIABLE INTEREST ENTITY - Schedule of Amounts Recognized in Balance Sheet (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013
Total current assets	$ 239,627	$ 404,634	$ 500,467
Total assets	2,187,922	2,146,824	1,431,498
Total current liabilities	2,193,382	1,167,923	469,936
Total liabilities	4,369,643	3,112,840	1,117,867
Atlas
Total current assets	214,556	75,652	88,491
Total assets	571,817	543,500	439,742
Total current liabilities	214,538	140,365	84,800
Total liabilities	$ 414,538	$ 629,365	$ 521,800

VARIABLE INTEREST ENTITY - Sc33

VARIABLE INTEREST ENTITY - Schedule of Statement of Operations (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Total revenues	$ 1,592,062	$ 1,508,903	$ 5,359,052	$ 4,344,764	$ 5,941,113	$ 4,512,807
Cost of revenues	(292,299)	(187,912)	(1,176,270)	(831,900)	(1,367,870)	(1,059,740)
Total operating expenses	2,677,637	2,711,551	8,526,961	6,275,712	8,865,510	4,966,521
Net loss	(1,461,750)	(1,270,071)	(4,520,211)	(2,698,137)	(4,212,866)	(1,555,595)
Atlas
Total revenues	92,785	731,972	1,837,086	434,685	2,228,086	1,563,217
Cost of revenues	(70,415)	(524,032)	(1,149,197)	(250,225)	(1,378,689)	(791,287)
Gross margin	22,370	207,940	687,889	184,460	849,397	771,930
Total operating expenses	30,945	12,373	478,715	155,205	826,688	873,580
Net loss	$ (8,575)	$ 195,567	$ 209,174	$ 29,255	$ 22,709	$ (101,650)

VARIABLE INTEREST ENTITY (Detai

VARIABLE INTEREST ENTITY (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Inventory	$ 149,754		$ 149,754		$ 217,109	$ 230,118
Inventory purchased			67,355	$ 19,616	13,009	(90,548)
Atlas
Inventory	210,981		210,981		55,532
Inventory purchased	$ 70,415	$ 458,736	$ 428,052	$ 1,102,563	$ 1,764,315	$ 256,720

INVENTORY - Schedule of Invento

INVENTORY - Schedule of Inventory (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013
Inventory Disclosure [Abstract]
Merchandise goods	$ 149,754	$ 217,109	$ 230,118
Less reserve for inventory shrinkage and obsolescence
Total, net of reserves	$ 149,754	$ 217,109	$ 230,118

FIXED ASSETS - Schedule of Fixe

FIXED ASSETS - Schedule of Fixed Assets (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Abstract]
Furniture and fixtures	$ 884,232	$ 788,735	$ 467,635
Donation bins	604,960	631,047	505,344
Capitalized equipment leases	199,390	179,762	119,022
Fixed assets, gross	1,688,582	1,599,524	1,092,001
Less accumulated depreciation and amortization	(683,612)	(14,414)	(6,834)
Fixed assets, net	$ 1,004,971	$ 1,129,151	$ 858,743

FIXED ASSETS (Details Narrative

FIXED ASSETS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Depreciation expense					$ 242,211	$ 177,746
Tenant Improvement
Depreciation expense	$ 11,715	$ 8,995	$ 26,294	$ 10,635	$ 7,492	$ 2,942
Fixed Assets
Depreciation expense	$ 77,915	$ 72,260	$ 232,525	$ 165,088

TENANT IMPROVEMENTS - Schedule

TENANT IMPROVEMENTS - Schedule of Tenant Improvements (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013
Notes to Financial Statements
Tenant Improvements	$ 927,258	$ 592,195	$ 58,855
Less accumulated depreciation and amortization	(683,612)	(14,414)	(6,834)
Tenant improvements, net	$ 886,550	$ 577,781	$ 52,021

TENANT IMPROVEMENTS (Details Na

TENANT IMPROVEMENTS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Depreciation expense					$ 242,211	$ 177,746
Tenant Improvement
Depreciation expense	$ 11,715	$ 8,995	$ 26,294	$ 10,635	$ 7,492	$ 2,942
Fixed Assets
Depreciation expense	$ 77,915	$ 72,260	$ 232,525	$ 165,088

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		4 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Apr. 30, 2015	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Accounts payable and accrued liabilities	$ 1,644,274			$ 1,644,274		$ 910,251	$ 270,525
Loans from related parties current portion	79,537			79,537		89,000	$ 37,000
Investment in tenant improvements				(335,063)	$ (630,669)	(533,252)
Professional Fees	43,069	$ 146,807		511,637	$ 527,201	862,439	$ 1,000,133
COO
Salary compensation	160,000			160,000
Professional Fees	40,000			123,333
Manager
Salary compensation	160,000			160,000
Professional Fees	26,667			116,666
CEO
Salary compensation	160,000			160,000
Professional Fees	26,667			116,666
Dynamic
Accounts payable and accrued liabilities	9,000			9,000
Investment in tenant improvements			$ 43,535	$ 52,535		$ 401,289
Debt Settlement
Date of Debt Instrument				May 19, 2015
Accounts payable and accrued liabilities	$ 89,000			$ 89,000
Promissory Note Settlement
Date of Debt Instrument				May 20, 2015
Debt Instrument, Interest Rate				16.00%
Debt Instrument, Maturity Date				Sep. 1, 2018
Bluechip
Monthly Consulting Fee				$ 8,000
Professional Fees				55,000
CFO
Monthly Consulting Fee				5,500
Monthly Additional Fee				$ 200

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative)	9 Months Ended
	Sep. 30, 2015USD ($)shares
E2
Date of Debt Instrument	Aug. 15, 2014
Debt Instrument	$ 250,000
Debt Instrument, Interest Rate	16.00%
Debt Instrument, Maturity Date	Dec. 31, 2018
Debt Instrument, Shares Issued | shares	233,791
E3
Date of Debt Instrument	Jan. 15, 2015
Debt Instrument	$ 100,000
E4
Date of Debt Instrument	Apr. 16, 2015
Debt Instrument	$ 200,000
Debt Instrument, Interest Rate	23.00%
Debt Instrument, Maturity Date	Jun. 30, 2015
Debt Instrument, Shares Issued | shares	352,941
Debt Instrument, Value of Convertible Feature	$ 0
A1
Date of Debt Instrument	Apr. 4, 2012
Debt Instrument	$ 100,000
Debt Instrument, Interest Rate	16.00%
Debt Instrument, Maturity Date	Apr. 4, 2017
A2
Date of Debt Instrument	Aug. 7, 2012
Debt Instrument	$ 100,000
Debt Instrument, Interest Rate	16.00%
Debt Instrument, Maturity Date	Aug. 7, 2017
Promissory Note #2
Date of Debt Instrument	Nov. 3, 2015
Debt Instrument	$ 217,500
Promissory Note #3
Date of Debt Instrument	Nov. 4, 2015
Debt Instrument	$ 180,461
E1
Date of Debt Instrument	Aug. 15, 2014
Debt Instrument	$ 250,000
Debt Instrument, Interest Rate	16.00%
Debt Instrument, Maturity Date	Dec. 31, 2018
Debt Instrument, Shares Issued | shares	233,791

STOCKHOLDERS DEFICIT (Details N

STOCKHOLDERS DEFICIT (Details Narrative)	9 Months Ended		12 Months Ended
	Sep. 30, 2015USD ($)$ / sharesshares	Sep. 30, 2014USD ($)	Dec. 31, 2014USD ($)$ / sharesshares	Dec. 31, 2013USD ($)$ / sharesshares
Stock Split Ratio	2.4
Preferred stock, par value (in dollars per share) | $ / shares	$ 0.0001		$ 0.0001	$ 0.001
Preferred stock, shares authorized	10,000,000		10,000,000	10,000,000
Common stock, par value (in dollars per share) | $ / shares	$ 0.0001		$ 0.0001	$ 0.001
Common stock, shares authorized	687,500,000		687,500,000	100,000,000
Common stock, shares issued	34,383,109		15,903,948	15,433,445
Common stock, shares outstanding	34,383,109		15,903,948	21,579,916
Shares Issued, New Issuances, Value | $			$ 3,251,112	$ 1,500,000
Dividends | $			(570,893)	(113,042)
Shares issued to settle dividends payable | $	$ (74,686)
Investment in Epic
Shares Issued, New Issuances	4,737,670
Shares Issued, New Issuances, Value | $	$ 803,000
Shares Exchanged	3,491,564
Investment in Epic Stores
Shares Issued, New Issuances	1,757,370
Shares Issued, New Issuances, Value | $	$ 1,550,000
Shares Exchanged, Unit Description	Each unit consisted of one share of common stock in the capital of the Company and one warrant, each of which is exercisable into one share of common stock of the Company at a price of $1.02 until June 24, 2018.
Investment in Epic Stores #2
Shares Issued, New Issuances	874,103
Shares Issued, New Issuances, Value | $	$ 770,959
Conversion price per share | $ / shares	$ 0.882
Shares Exchanged, Unit Description	Each unit consisted of one share of common stock in the capital of the Company and one warrant, each of which is exercisable into one share of common stock of the Company at a price of $1.02 until June 24, 2018.
Investment in Epic #2
Shares Issued, New Issuances	634,458
Shares Issued, New Issuances, Value | $	$ 250,000
Shares Exchanged	467,582
Epic - Class C
Shares Exchanged	96,875
Shares issued to settle dividends payable | $	$ (74,687)
Dividend Declared
Dividends | $	357,688		570,893	113,042
Dividend Paid
Dividends | $	$ 369,713		$ 474,233	$ 113,042

STOCK OPTIONS AND WARRANTS - Sc

STOCK OPTIONS AND WARRANTS - Schedule of Warrany Activity (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Other Liabilities Disclosure [Abstract]
Beginning Balance, number of shares	104,167
Beginning Balance, weighted average exercise price	$ 0.24
Warrants granted and assumed, number of shares	3,679,162
Warrants granted and assumed, weighted average exercise price	$ 1.02
Warrants expired, number of shares
Warrants expired, weighted average exercise price
Warrants cancelled, number of shares	104,164
Warrants cancelled, weighted average exercise price
Warrants exercised, number of shares
Warrants exercised, weighted average exercise price
Ending Balance, number of shares	3,679,162	104,167
Ending Balance, weighted average exercise price	$ 1.02	$ 0.24

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Schedule of Contractual Obligations (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013
Long-Term Debt Obligations	$ 450,000	$ 700,000	$ 200,000
Notes payable - current portion	$ 422,851
Notes payable to related party		$ 200,000	200,000
Loans from related parties - current portion	$ 79,537	89,000	$ 37,000
Capital Leases	165,990	172,960
Operating Lease Obligations	16,805,674	16,797,426
Total	$ 17,924,052	$ 17,870,386
Year 2
Long-Term Debt Obligations
Notes payable - current portion	$ 42,936
Capital Leases	47,046
Operating Lease Obligations	2,145,105
Total	$ 2,235,087
Year 5
Long-Term Debt Obligations
Notes payable - current portion
Capital Leases	$ 17,287
Operating Lease Obligations	1,837,408
Total	$ 1,854,695
Year 4
Long-Term Debt Obligations
Notes payable - current portion
Capital Leases	$ 34,886
Operating Lease Obligations	2,137,230
Total	$ 2,172,116
Year 1
Long-Term Debt Obligations
Notes payable - current portion	$ 480,529
Capital Leases	10,993
Operating Lease Obligations	583,301
Total	$ 1,074,823
Thereafter
Long-Term Debt Obligations
Notes payable - current portion
Capital Leases	$ 7,782
Operating Lease Obligations	7,941,746
Total	7,949,528
Year 3
Long-Term Debt Obligations	$ 450,000
Notes payable - current portion
Capital Leases	$ 47,996
Operating Lease Obligations	2,160,884
Total	$ 2,658,880

COMMITMENTS AND CONTINGENCIES45

COMMITMENTS AND CONTINGENCIES - Schedule of Operating Leases (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
2,015	$ 583,301	$ 1,887,780
2,016	2,145,105	2,009,821
2,017	2,160,884	2,028,724
2,018	2,137,230	2,005,070
2,019	1,837,408	1,705,248
Thereafter	7,941,746	7,160,782
Operating Lease Obligations	$ 16,805,674	$ 16,797,426

COMMITMENTS AND CONTINGENCIES46

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]
Lease Term, Min			5 years		5 years
Lease Term, Max			10 years		10 years
Deferred Rent	$ 1,492,696		$ 1,492,696		$ 943,969	$ 294,990
Rent expense	$ 776,432	$ 248,158	$ 2,074,759	$ 950,479	$ 1,742,732	$ 667,590

INCENTIVES FROM LESSORS (Detail

INCENTIVES FROM LESSORS (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013
Contributions			$ 211,017
Amortization of incentives			$ 12,908	$ 255
Landlord
Contributions		$ 372,969
Amortization of incentives	$ 27,401	$ 13,351

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013
Common Stock, Value		$ 3,251,112	$ 1,500,000
Promissory Note Settlement
Date of Debt Instrument	May 20, 2015
Debt Settlement
Date of Debt Instrument	May 19, 2015
E1
Date of Debt Instrument	Aug. 15, 2014
Debt Instrument	$ 250,000
E2
Date of Debt Instrument	Aug. 15, 2014
Debt Instrument	$ 250,000
E3
Date of Debt Instrument	Jan. 15, 2015
Debt Instrument	$ 100,000
E4
Date of Debt Instrument	Apr. 16, 2015
Debt Instrument	$ 200,000
A1
Date of Debt Instrument	Apr. 4, 2012
Debt Instrument	$ 100,000
A2
Date of Debt Instrument	Aug. 7, 2012
Debt Instrument	$ 100,000
Promissory Note #2
Date of Debt Instrument	Nov. 3, 2015
Debt Instrument	$ 217,500
Debt Instrument, Original Issue Discount	$ 117,000
Debt Instrument, Term	126 months
Debt Instrument, Repayment Description	The loan will be repaid over 126 equal payments of $1,726 and is secured by all assets of the Company.
Promissory Note #3
Date of Debt Instrument	Nov. 4, 2015
Debt Instrument	$ 180,461
Debt Instrument, Original Issue Discount	$ 30,461
Debt Instrument, Term	187 months
Debt Instrument, Repayment Description	The loan will be repaid over 187 equal payments of $968 and is secured by all assets of the Company.
Issuance #1
Date of Issuance		Nov. 20, 2015
Common Stock, Shares Issued		200,000
Common Stock, Value		$ 128,000
Issuance #2
Date of Issuance		Nov. 20, 2015
Common Stock, Shares Issued		40,000
Common Stock, Value		$ 25,600
Issuance #3
Date of Issuance		Oct. 7, 2015
Common Stock, Shares Issued		500,000
Common Stock, Value		$ 250,000
Date of Recission		Nov. 20, 2015
PPM
Common Stock, Shares Issued		2,500,000
Date of Private Placement		Nov. 20, 2015
Proceeds from Issuance of Private Placement		$ 500,000
Price per Unit		$ 0.20
Warrant to Purchase		2,500,000
Warrant to Purchase, price per share		$ 0.30