NewAge (NBEV) 10-Q 14 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2015	14-May-15
Document And Entity Information
Entity Registrant Name	American Brewing Company, Inc.
Entity Central Index Key	1579823
Document Type	10-Q
Document Period End Date	31-Mar-15
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		12,280,454
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015

BALANCE_SHEETS_Unaudited

BALANCE SHEETS (Unaudited) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current Assets:
Cash and cash equivalents	$458,135	$98,898
Accounts receivable, net of allowance for doubtful accounts of $0 and $0, respectively	50,032	43,779
Inventories	53,330	80,306
Prepaid Expense	46,123	75,989
Total current assets	607,620	298,972
Property and equipment, net	983,509	992,139
Other assets	62,816	13,957
Total assets	1,653,945	1,305,068
Current Liabilities:
Accounts payable	38,032	69,667
Current portion of notes payable and capital leases, net of unamortized discounts	125,066	7,910
Current portion of related party debt, net of unamortized discounts	20,580
Accrued expenses and other current liabilities	680,428	677,928
Total current liabilities	864,106	755,505
Note payable and capital leases, less current portion, net of unamortized discounts	143,438	5,013
Related party debt, less current portion, net of unamortized discounts	17,258
Total liabilities	1,024,802	760,518
Stockholders' Equity:
Series A preferred stock, $0.001 par value: 770,193 authorized, 250,000 issued and outstanding	250	250
Series B convertible preferred stock, $0.001 par value: 229,807 authorized, 229,807 and none issued and outstanding, respectively	230
Common Stock, $0.001 par value; 50,000,000 shares authorized; 13,045,220, and 12,715,220 shares issued and outstanding, respectively	13,046	12,716
Additional paid-in capital	2,916,184	2,656,728
Accumulated deficit	-2,300,567	-2,125,144
Total stockholders' (deficit) equity	629,143	544,550
Total liabilities and stockholders' (deficit) equity	$1,653,945	$1,305,068

BALANCE_SHEETS_Parenthetical

BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Series A Preferred Stock, par value	$0.00	$0.00
Series A Preferred Stock, shares authorized	770,193	770,193
Series A Preferred Stock, shares issued	250,000	250,000
Series A Preferred Stock, shares outstanding	250,000	250,000
Series B Preferred Stock, par value	$0.00	$0.00
Series B Preferred Stock, shares authorized	229,807	229,807
Series B Preferred Stock, shares issued	0	0
Series B Preferred Stock, shares outstanding	0	0
Common Stock, par value	$0.00	$0.00
Common Stock, shares authorised	50,000,000	50,000,000
Common Stock, shares issued	13,045,220	12,715,220
Common Stock, shares authorised	13,045,220	12,715,220

STATEMENTS_OF_OPERATIONS_Unaud

STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Income Statement [Abstract]
Revenue	$248,308	$241,003
Less excise taxes	-4,909	-4,636
Net revenue	243,399	236,367
Cost of goods sold	228,806	184,862
Gross profit	14,593	51,505
Operating expenses:
Advertising, promotional and selling	30,789	24,147
Stock based compensation	66,266	560,917
General and administrative	88,569	124,486
Total operating expenses	185,624	709,550
Operating loss	-171,031	-658,045
Other (expense) income, net:
Interest, net	-4,392	-4,128
Gain on sale of property and equipment		6,053
Total other income (expense), net	-4,392	1,925
Net loss	($175,423)	($656,120)
Net loss per share	($0.01)	($0.06)
Weighted-average number of shares	12,760,220	11,571,298

STATEMENTS_OF_CASH_FLOWS_Unaud

STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities:
Net loss	($175,423)	($656,120)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization	56,913	26,896
Amortization of stock based compensation	66,266	560,917
Gain on the disposition of property and equipment		-6,053
Changes in operating assets and liabilities:
Accounts receivable	-6,253	-21,015
Inventories	26,976	7,882
Prepaid expenses	29,866
Other assets		-7,755
Accounts payable	-31,635	60,191
Accrued expenses	2,500	42,469
Net cash (used in) provided by operating activities	-60,656	7,412
Cash flows from investing activities:
Purchases of property and equipment	-47,142	-319,434
Escrow deposit	-50,000
Proceeds from sale of property and equipment		22,000
Net cash used in investing activities	-97,142	-297,434
Cash flows from financing activities:
Proceeds from notes payable and capital leases, net of original issue discounts	424,322
Proceeds from related party debt, net of original issue discounts	110,000
Issuance of stock for cash, net of commissions paid		86,800
Repayment of notes payable and capital lease payments	-17,287	-9,723
Net cash provided by financing activities	517,035	77,077
Net change in cash and cash equivalents	359,237	-212,945
Cash and cash equivalents at beginning of period	98,898	428,574
Cash and cash equivalents at end of period	458,135	215,629
Supplemental disclosure of cash flow information:
Interest paid	4,392	4,100
Income taxes paid
Noncash transactions:
Debt discount due to preferred stock issued with notes payable and related party debt	185,176
Debt discount due to common stock issued with notes payable and related party debt	38,440
Issuance of common stock for prepaid consulting services		600,000
Transfer of deposit on equipment to property and equipment for equipment placed in service		$223,000

A_Basis_of_Presentation

A Basis of Presentation	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Basis of Presentation	NOTE A –Basis of Presentation
	The accompanying unaudited interim financial statements as of March 31, 2015 of American Brewing Company, Inc. (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 ("SEC"), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company's Form 10-K filed with the SEC on April 15, 2015.  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 periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for future quarters or for the full year. Notes to the financial statements which substantially duplicate the disclosure contained in the audited financial statements for fiscal 2014 as reported in the Form 10-K have been omitted.
	Reclassifications
	Certain prior year amounts have been reclassified to conform to the current year presentation.
	Concentrations
	As of March 31, 2015 there were four customers that represented 92% of Accounts Receivable.  For the quarters ended March 31, 2015 and 2014, three customers represented approximately 56% and 57% of revenue, respectively.  For the quarters ended March 31, 2015 and 2014, two suppliers of grain and bottling services represented approximately 36% and 51% of the cost of goods sold, respectively.

B_Going_Concern

B Going Concern	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	NOTE B – Going Concern
	The accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business.  The Company had an accumulated deficit of approximately $2,300,000 and $2,125,000 as of March 31, 2015 and December 31, 2014, respectively, has a history of recurring net losses and negative working capital.  These matters, among others, raise substantial doubt about our ability to continue as a going concern.
	While the Company is attempting to increase sales and generate additional revenues, the Company's cash position may not be significant enough to support the Company's daily operations.  Management intends to raise additional funds by way of a public or private offering. Management believes that the actions presently being taken to further implement its business plan and generate additional revenues provide the opportunity for the Company to continue as a going concern.  While the Company believes in the viability of its strategy to generate additional revenues and in its ability to raise additional funds, there can be no assurances to that effect.  The ability of the Company to continue as a going concern is dependent upon the Company's ability to further implement its business plan and generate additional revenues.
	The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

C_Inventories

C Inventories	3 Months Ended
	Mar. 31, 2015
Inventory Disclosure [Abstract]
Inventories	NOTE C – Inventories
	Inventories consist of raw materials, work in process and finished goods. Raw materials, which principally consist of hops, other brewing materials, are stated at the lower of cost, determined on the first-in, first-out basis, or market. Inventories are generally classified as current assets. The Company has yearly contracts with vendors to supply essential hop varieties on-hand in order to limit the risk of an unexpected reduction in supply or price fluctuations. The cost elements of work in process and finished goods inventory consist of raw materials, direct labor and direct overhead.
	Inventories consisted of the following as of:
		31-Mar-15			31-Dec-14
	Raw materials		$	16,743		$	13,011
	Work in progress			13,875			53,145
	Finished goods			22,712			14,150
			$	53,330		$	80,306

D_Notes_Payable_and_Capital_Le

D Notes Payable and Capital Leases	3 Months Ended
	Mar. 31, 2015
Notes to Financial Statements
Notes Payable and Capital Lease	NOTE D – Notes Payable and Capital Leases
	Notes payable and capital leases consisted of the following as of:
		31-Mar-15			31-Dec-14
	Notes payable, net of unamortized discounts of $152,954 and $0, respectively	$	261,251		$	-
	Related party debt, net of unamortized discounts of $72,912 and $0, respectively		37,838			-
	Capital leases		7,253			12,923
			306,342			12,923
	Less current portion, net of unamortized discounts of $40,690 and $0, respectively		(145,646	)		(7,910	)
	Long-term portion, net of unamortized discounts of $185,176 and $0, respectively	$	160,696		$	5,013
	Related Party Debt
	The Company received debt from a member of management used in the proposed purchase of B&R Liquid Adventure (See Note H Subsequent Events for more information). The amounts received total $110,000 and remain outstanding as of March 31, 2015.  The two notes of $50,000 and $60,000 each bear interest of 8% and 10% per annum and are payable in 60 days and 5 years, respectively and are described in further detail in the following notes payable disclosure.  There was no related party debt outstanding as of December 31, 2014.
	Notes Payable
	On or about January 15, 2015 the Company entered into a security Equipment Financing Agreement with Pinnacle Capital Partners for $124,322.  The note requires 48 monthly payments of $3,218 each of which include $628 in interest.  The note cannot be prepaid.  As of March 31, 2015 the remaining balance of this note is $112,705.
	On or about March 26, 2015 the Company entered into three 60 day promissory notes for cash proceeds of $50,000 each (including one from a related party employee for $50,000 described above).  Each note has a 1.5% loan fee and bears an interest rate of 8% per annum. The loan fees resulted in aggregate discounts to the notes of $2,250. The notes also included an equity payment totaling 230,000 shares of common stock that was issued with the debt.  The Company has allocated the loan proceeds among the debt and the stock based upon relative fair value. The relative fair value of the stock was determined to be $38,440 and it was recorded as a debt discount. As of March 31, 2015 no payments have been made on these notes and with $111,560 outstanding, net of discounts. The discounts of $40,690 will be amortized over the life of the loans to interest expense.
	On or about March 31, 2015 the Company entered into two promissory notes totaling $260,000 (including one from a related party employee for $60,000 described above) with an interest rate of 10% per annum due and payable beginning June 30, 2015 maturing on March 31, 2020.  Payments of interest are required quarterly.  Should the Company be successful in raising $2,000,000 or more in funding the entire balance of the note will be due immediately.  The notes were issued in conjunction with an equity payment totaling 229,807 shares of Series B preferred stock that was issued with the debt.  The Company has allocated the loan proceeds among the debt and the stock based upon relative fair value.  The relative fair value of the stock was determined to be $185,176 based upon the fair market value of the common stock on the dates of issuance at a ratio of 8 common shares of stock to every one share of preferred series B stock and it was recorded as a debt discount. As of March 31, 2015 no payments have been made on these notes and with $74,824 outstanding, net of discounts.  The discounts of $185,176 will be amortized over the life of the loans to interest expense.
	Capital Leases
	The Company has entered into various capital lease agreements to obtain property and equipment for operations. These agreements range from 2 to 3 years with interest rates ranging from 5% to 6%. These leases are secured by the underlying leased property and equipment.
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E_Stockholders_Equity

E Stockholders' Equity	3 Months Ended
	Mar. 31, 2015
Equity [Abstract]
Stockholders' Equity	NOTE E – Stockholders' Equity
	Common and Preferred Stock
	The Company issued 100,000 shares of common stock to Institutional Analyst, Inc for services rendered on or about February 20, 2015.  The Company estimated the fair market value to be $0.364 per share and as a result, recorded expenses of $36,400 under general and administrative expenses in the accompanying statements of operations as of March 31, 2015.
	On or about March 26, 2015 the Company issued 230,000 shares of common stock in conjunction with three promissory notes.  As discussed in Note D the shares were valued based on the fair market value of the common stock and discounted based on the relative value of these shares to the debt resulting in a recorded value of $38,440 recognized as a debt discount.
	During the period ended March 31, 2015, the Company authorized and issued 229,807 shares of non-voting preferred Series B stock, not eligible for dividends, with a par value of $0.001 per share and a conversion rate of 8 shares of common stock per share of Series B preferred stock and a rank equal to common stock and below Series A preferred stock. As discussed in Note D the shares were sold in conjunction with two promissory notes and valued based on the fair market value of the common stock and discounted based on the relative value of these shares to the debt resulting in a recorded value of $185,176.
	Warrants
	As of March 31, 2015, the Company has warrants to purchase 1,025,000 shares of common stock outstanding, with exercise prices between $0.50 and $1.00, expiration dates between September 2016 and October 2019. The intrinsic value of the warrants is $0 as of March 31, 2015.

F_Commitments_and_Contingencie

F Commitments and Contingencies	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE F – Commitments and Contingencies
	Purchase Commitments
	The Company entered into contracts for the supply of a portion of its hops requirements. These purchase contracts extend through crop year 2018 and specify both the quantities and prices to which the Company is committed. As of March 31, 2015, hops purchase commitments outstanding was approximately $873,000.  As of March 31, 2015, projected cash outflows under hops purchase commitments for each of the remaining years under the contracts are as follows:
	Remaining 2015	$	144,000
	2016		230,000
	2017		229,000
	2018		270,000
		$	873,000
	These commitments are not accrued in the balance of the Company as of March 31, 2015. In addition, the Company has elected not to recognize the purchase contracts as cash flow hedges in accordance with ASC Topic 815, Derivatives and Hedges.
	Lease Commitments
	On or about December 1 2013, the Company entered into a facilities lease with a third party. The lease term is 25 months. The monthly base rent of $4,709 increases annually based on the Consumer Price Index All Urban Consumers U.S. City Average. Monthly rent payments also include common area maintenance charges, taxes, and other charges. On or about December 24, 2014 the company amended this lease to add an additional 2,016 square feet of warehouse space. As of March 31, 2015, the minimum monthly lease payment was $5,424.  Rent expense was approximately $16,000 and $9,500 for quarter ended March 31, 2015 and 2014 respectively.
	On or about September 28, 2011, the Company entered into a keg rental supply and services agreement with a third party. The initial rental period is a term of 36 months, and began on the date of delivery of the kegs. The agreement automatically extends on month-to-month basis for an additional 36 months, unless terminated by either party with a 30 day notice. Monthly keg rental fees are $512 and $476 for the initial and extended rental period, respectively. A deposit of $4,000 was made prior to delivery.  On or about January 31, 2015 the Company exercised the buyout option on this lease and paid $11,600 for the 200 1/6 barrel kegs no further payments will be made.
	On or about October 21, 2011, the Company entered into a keg rental supply and services agreement with a third party. The initial rental period is a term of 36 months, and began on the date of delivery of the kegs. The agreement automatically extends on month-to-month basis for an additional 36 months. After the 72nd month, the Company can elect to enter into a final 24 month rental period. At the conclusion of the final rental period the Company can purchase the kegs between $40 to $50 each. Monthly keg rental fees are $670, $622, and $500 for the initial, extended and final rental period.  On or about January 31, 2015 the Company exercised the buyout option on this lease and paid $17,200 for the 200 ½ barrel kegs no further payments will be made.
	On or about January 24, 2012, the Company entered into a keg rental supply and services agreement with a third party. The initial rental period is a term of 36 months, and began on the date of delivery of the kegs. The agreement automatically extends on month-to-month basis for an additional 36 months. After the 72nd month, the Company can elect to enter into a final 24 month rental period. At the conclusion of the final rental period the Company can purchase the kegs between $40 to $50 each. Monthly keg rental fees are $670, $622, and $500 for the initial, extended and final rental period. A deposit of $4,000 was made prior to delivery.  On or about January 31, 2015 the Company exercised the buyout option on this lease and paid $17,200 for the 200 ½ barrel kegs no further payments will be made.
	Aggregate minimum annual rental payments for all operating lease agreements as of March 31, 2015, are as follows:
	Remaining 2015	$	49,000
		$	49,000
	Keg lease expense was approximately $2,000 and $5,500 for the quarters ended March 31, 2015 and 2014 respectively.
	Consulting Agreement
	During the fiscal year ended December 31, 2014, the Company entered into various consulting agreements for services to be provided over terms from three to twelve months for a total of 1,302,500 shares of fully vested and non-forfeitable common stock.  The Company valued these shares at $726,800 (based on the estimated fair market value of the Company's stock on the date of grant) and recorded a prepaid expense to be amortized to general and administrative expense over the term of the agreement. $28,569 was amortized during the three months ended March 31, 2015 with the remaining balance of $43,531 as a prepaid expense asset on the accompanying balance sheet as of March 31, 2015.
	On October 26, 2014, the Company entered into a consulting agreement in exchange for 25,000 warrants to purchase 25,000 shares of common stock. The Company valued the warrant at $0.06 per share (based on the Black-Scholes option pricing model on the date of grant) and recorded a prepaid expense to be amortized to general and administrative expense over the term of the agreement. $1,297 was amortized during the three months ended March 31, 2015 the remaining balance of $2,592 as a prepaid expense asset on the accompanying balance sheet as of March 31, 2015.
	On or about March 2, 2015, the Company entered into consulting and professional services agreements with a third party for business consulting services. The agreements required the Company to issue to the third party 100,000 shares of common stock share for services to be performed or to be performed. The consulting agreement is for no stated duration and the shares vest immediately.  The Company valued these shares at $0.364 per share and recorded a $36,400 expense to general and administrative expenses in the accompanying results of operations during the three months ended March 31, 2015.

G_Segment_Information

G Segment Information	3 Months Ended
	Mar. 31, 2015
Segment Reporting [Abstract]
Segment Information	NOTE G – Segment Information
	The Company's operations are classified into the sale of alcohol to retail customers through the Company's tasting room, and wholesale sales to distributors. Our retail division is located in the greater Seattle, Washington area and serves walk-in customers seven days a week. Our wholesale division sells to distributors primarily in the greater Seattle, Washington area. Although both segments are involved in the sale and distribution of alcohol, they serve different customers and are managed separately, requiring specialized expertise. We determined our operating segments in accordance with FASB ASC Topic 280, Segment Reporting.
	Results of the operating segments are as follows:
		Three Months Ended March 31, 2015
		Retail			Wholesale		Total
	Sales		$	82,225	$	166,083	$	248,308
	Less excise taxes			1,620		3,289		4,909
	Net revenue			80,605		162,794		243,399
	Cost of goods sold			75,506		153,300		228,806
	Gross profit		$	5,099	$	9,494	$	14,593
		As of March 31, 2015
	Accounts receivable		$	-	$	50,032	$	50,032
	Property and equipment,
	net of accumulated depreciation		$	46,575	$	936,934	$	983,509
			Three Months Ended March 31, 2014
			Retail		Wholesale		Total
	Sales		$	69,834	$	171,169	$	241,003
	Less excise taxes			1,343		3,293		4,636
	Net revenue			68,491		167,876		236,367
	Cost of goods sold			53,610		131,252		184,862
	Gross profit		$	14,881	$	36,624	$	51,505

H_Subsequent_Events

H Subsequent Events	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	NOTE H – Subsequent Events
	On April 1, 2015 the Company, entered into an Asset Purchase Agreement whereby the Company acquired substantially all of the operating assets of B&R Liquid Adventure, LLC a California Limited Liability Company ("B&R"), a company engaged in the manufacture of Bucha Live Kombucha, a gluten free, organic certified, sparkling kombucha tea. On April 1, 2015, the parties executed all documents related to the Acquisition. The Company has placed $50,000 in escrow as of March 31, 2015 related to the purchase.
	Upon the closing of the Acquisition, the Company received substantially all of the operating assets of B&R, consisting of inventory, fixed assets and intellectual property valued at $275,000 in exchange for 1,479,290 shares of common stock valued at $500,000, a cash payment of $260,000, and a secured promissory note in an amount of $140,000. See Form 8-k filed with the SEC on April 2, 2015 for more detailed information.
	On or about April 20, 2015 the Company and two officers agreed to forgive $500,000 of the $600,000 in accrued officer compensation included on the accompanying balance sheet for the period ending March 31, 2015 under accrued expenses and other current liabilities.
	On or about April 22, 2015 the Company entered into a promissory note for $50,000 carrying an interest rate of 3% per month for a term of 90 days.  Payment of the principle and accrued interest are due in 90 days from the date of issue with no payments made to date.
	On or about April 27, 2015 the Company issued 120,181 common shares to three employees as bonus compensation.  The Company estimated the fair market value of these shares at $0.44 per share totaling approximately $52,880 that will be recorded as compensation expense.

C_Inventories_Tables

C Inventories (Tables)	3 Months Ended
	Mar. 31, 2015
Inventory Disclosure [Abstract]
Inventories
		31-Mar-15			31-Dec-14
	Raw materials		$	16,743		$	13,011
	Work in progress			13,875			53,145
	Finished goods			22,712			14,150
			$	53,330		$	80,306

D_Notes_Payable_and_Capital_Le1

D Notes Payable and Capital Leases (Tables)	3 Months Ended
	Mar. 31, 2015
Notes to Financial Statements
Notes Payable and Capital Leases
		31-Mar-15			31-Dec-14
	Notes payable, net of unamortized discounts of $152,954 and $0, respectively	$	261,251		$	-
	Related party debt, net of unamortized discounts of $72,912 and $0, respectively		37,838			-
	Capital leases		7,253			12,923
			306,342			12,923
	Less current portion, net of unamortized discounts of $40,690 and $0, respectively		(145,646	)		(7,910	)
	Long-term portion, net of unamortized discounts of $185,176 and $0, respectively	$	160,696		$	5,013

F_Commitments_and_Contingencie1

F Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Purchase Commitments for each year
	Remaining 2015	$	144,000
	2016		230,000
	2017		229,000
	2018		270,000
		$	873,000
Minimum Annual Rental Payment
	Remaining 2015	$	49,000
		$	49,000

G_Segment_Information_Tables

G Segment Information (Tables)	3 Months Ended
	Mar. 31, 2015
Segment Reporting [Abstract]
Operating Segment		Three Months Ended March 31, 2015
		Retail			Wholesale		Total
	Sales		$	82,225	$	166,083	$	248,308
	Less excise taxes			1,620		3,289		4,909
	Net revenue			80,605		162,794		243,399
	Cost of goods sold			75,506		153,300		228,806
	Gross profit		$	5,099	$	9,494	$	14,593
		As of March 31, 2015
	Accounts receivable		$	-	$	50,032	$	50,032
	Property and equipment,
	net of accumulated depreciation		$	46,575	$	936,934	$	983,509
			Three Months Ended March 31, 2014
			Retail		Wholesale		Total
	Sales		$	69,834	$	171,169	$	241,003
	Less excise taxes			1,343		3,293		4,636
	Net revenue			68,491		167,876		236,367
	Cost of goods sold			53,610		131,252		184,862
	Gross profit		$	14,881	$	36,624	$	51,505

C_Inventories_Details

C Inventories (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
C Inventories Details
Raw materials	$16,743	$13,011
Work in progress	13,875	53,145
Finished goods	22,712	14,150
Total	$53,330	$80,306

D_Notes_Payable_and_Capital_Le2

D Notes Payable and Capital Leases (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
D Notes Payable And Capital Leases Details
Notes payable, net of unamortized discounts of $152,954 and $0, respectively	$261,251
Related party debt, net of unamortized discounts of $72,912 and $0, respectively	37,838
Capital leases	7,253	12,923
Subtotal	306,342	12,923
Less current portion, net of unamortized discounts of $40,690 and $0, respectively	-145,646	-7,910
Long-term portion, net of unamortized discounts of $185,176 and $0, respectively	$160,696	$5,013

D_Notes_Payable_and_Capital_Le3

D Notes Payable and Capital Leases (Details 2) (USD $)	3 Months Ended
	Mar. 31, 2015
D Notes Payable And Capital Leases Details 2
Entered into Equipment Financing Agreement	$124,322
Number of monthly payments	48
Amount of payments	3,218
Interest included with payments	628
Remaining balance of agreement	112,705
Amount received for (3) 60 day Pomissory notes	150,000
Loan fee for each note	150.00%
Interest rate for (3) 60 day Pomissory notes	80.00%
Number of shares issued for debt discount	230,000
The relative fair value of the stock	38,440
Aggregate discounts to the (3) 60 day Pomissory notes	2,250
Outstanding amount due on the (3) 60 day Pomissory notes	111,560
Amount received for (2) Pomissory notes	260,000
Interest rate for (2) Promissory notes	10.00%
Maturity of notes	31-Mar-20
Number of shares of Series B preferred stock issued with the debt	229,807
The relative fair value of the shares of Series B preferred stock	185,176
Outstanding amount due for the (2) Pomissory notes	74,824
Aggregate discounts to the Series B preferred stock	$185,176

B_Going_Concern_Details_Narrat

B Going Concern (Details Narrative)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Approximate accumulated deficit	$2,300,000	$2,125,000

E_Stockholders_Equity_Details_

E Stockholders' Equity (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2015
Equity [Abstract]
Shares issued for services	100,000
Per share value for shares issued for services	$0.36
Recorded as general and administrative expenses	$36,400
Shares issued in connection with three promissory notes	230,000
Debt discount	38,440
Non-voting preferred Series B stock issued	229,807
Value of non-voting preferred Series B stock	0.001
recordd value of non-voting preferred Series B stock	$185,176
Number of warrants the Company has to use to purchase stock	1,025,000
Exercise price minimum	$0.50
Exercise price maximum	$1

F_Commitments_and_Contingencie2

F Commitments and Contingencies (Details) (USD $)	Mar. 31, 2015
Purchase commitments [Abstract]
Remaining 2015	$144,000
2016	230,000
2017	229,000
2018	270,000
Total	$873,000

F_Commitments_and_Contingencie3

F Commitments and Contingencies (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
F Commitments And Contingencies Details
Remaining 2015	$49,000
Total	49,000
Monthly base rent	5,424
Rent Expense	16,000	9,500
Kegs lease expense	$2,000	$5,500

G_Segment_Information_Details

G Segment Information (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Sales	$248,308	$241,003
Net revenue	243,399	236,367
Cost of goods sold	228,806	184,862
Gross profit	14,593	51,505
Accounts receivable	50,032
Retail Sale [Member]
Sales	82,225	69,834
Less excise taxes	1,620	1,343
Net revenue	80,605	68,491
Cost of goods sold	75,506	32,697
Gross profit	5,099	35,794
Accounts receivable
Property and equipment, net of accumulated depreciation	46,575
WholeSale [Member]
Sales	166,083	171,169
Less excise taxes	3,289	3,293
Net revenue	162,794	167,876
Cost of goods sold	153,300	80,145
Gross profit	9,494	87,731
Accounts receivable	50,032
Property and equipment, net of accumulated depreciation	$936,934

H_Subsequent_Events_Details

H Subsequent Events (Details) (USD $)	Apr. 23, 2014
H Subsequent Events Details
Shares Issued to employees	120,181
Fair Market Value	$0.49