Csa (CSAX) 10-K/A 30 Nov 17 2016 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Nov. 07, 2017	Jun. 30, 2016
Document And Entity Information [Abstract]
Entity Registrant Name	CSA HOLDINGS INC.
Entity Central Index Key	1,586,988
Trading Symbol	csax
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		158,812,216
Entity Public Float			$ 4,400,000
Document Type	10-K/A
Document Period End Date	Dec. 31, 2016
Amendment Flag	true
Amendment Description	CSA Holdings, Inc. ("CSA," or "Company", "we," "us" or "our") is filing this Restated Comprehensive Annual Report on Form 10-K/A for the fiscal year ended December 31, 2016 (this "Annual Report") as a result of an inadvertent filing without final proofing. The changes to not rise to the level of restatement of the financial statements and are more in the nature of typing and proofing errors
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015
CURRENT ASSETS
Cash and cash equivalents	$ 0	$ 211,281	$ 142,395	$ 23,142	$ 56,932
Accounts receivable less allowance for doubtful accounts of $4,868 in 2016 and 2015, respectively	247,109	160,701	4,521	49,454	39,573
Prepaid Expenses	88,422	55,885	57,473	15,887	24,570
Total current assets	335,531	427,867	204,389	88,483	121,075
Related Party Receivables					261,573
Property and Equipment	163,103	168,809	138,866	146,193	152,793
Goodwill	1,057,509	1,057,509	0	0	0
TOTAL ASSETS	1,556,142	1,654,186	343,255	234,676	535,441
CURRENT LIABILITIES
Bank overdraft	19,838	0	0	0	0
Accounts payable	441,738	330,255	305,547	205,906	241,638
Accrued compensation and related benefits	0	503,808	473,005	485,229	442,884
Related party notes payable	342,905	196,905	123,905	46,905	21,905
Deferred revenue	0	127,225	113,493	1,845	67,451
Convertible notes payable, net of discount	55,125	162,868	87,868	97,868	87,262
Note payable - taxes	109,143	0	0	0	0
Notes payable - from acquisition	25,748	25,748	0	0	0
Preferred dividends payable	18,621	18,621	18,621	18,621	18,621
Unit redemption payable	302,500	302,500	302,500	302,500	302,500
TOTAL LIABILITIES	1,315,619	1,667,931	1,424,939	1,158,874	1,182,261
STOCKHOLDER'S EQUITY (DEFICIT)
Preferred stock, $.001 par value, 20,000,000 shares authorized - issued and outstanding - 1,461,853 (December 31, 2015 - 1,171,853)	1,461	1,461	1,461	1,441	1,172
Common stock, $.001 par value, 500,000,000 shares authorized - issued and outstanding - 126,351,955 (December 31, 2015 - 99,489,022)	126,352	186,872	148,289	99,489	99,489
Additional paid-in capital	3,723,939	3,023,305	1,926,713	1,905,513	1,970,652
Accumulated deficit	(3,611,229)	(3,225,384)	(3,158,148)	(2,930,661)	(2,718,133)
TOTAL STOCKHOLDER'S EQUITY (DEFICIT)	240,523	(13,745)	(1,081,685)	(924,198)	(646,820)
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY (DEFICIT)	$ 1,556,142	$ 1,654,186	$ 343,255	$ 234,676	$ 535,441

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts (in dollars)	$ 4,868	$ 4,868
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	1,461,853	1,171,853
Preferred stock, shares outstanding	1,461,853	1,171,853
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	126,351,955	99,489,022
Common stock, shares outstanding	126,351,955	99,489,022

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
REVENUE	$ 728,921	$ 300,832	$ 283,450	$ 635,854	$ 2,220	$ 25,181	$ 584,282	$ 27,401	$ 1,313,203	$ 663,255	$ 2,335,323	$ 796,677
DIRECT COSTS	458,417	222,923	166,597	400,521	14,494	78,778	389,520	14,494	847,937	415,015	1,702,421	533,600
GROSS PROFIT	270,504	77,909	116,853	235,333	(12,274)	(53,597)	194,762	12,907	465,267	248,240	632,901	263,077
OPERATING EXPENSES
Wages and benefits	190,678	201,149	106,427	93,629	38,351	0	307,577	117,129	498,255	210,758	556,903	1,224,694
Professional fees	60,791	104,426	134,744	67,789	16,489	39,612	238,171	56,102	298,962	123,891	385,653	338,104
Bad debt expense	(183)	(60,071)		9,810			(60,071)		(60,253)	9,810	26,795
General and administrative	80,155	55,679	73,424	894,771	33,646	0	129,102	33,645	209,257	928,416	441,306	380,801
TOTAL OPERATING EXPENSES	331,441	300,183	314,596	1,065,999	88,486	39,612	614,779	206,876	946,220	1,272,875	1,410,658	1,943,599
LOSS FROM OPERATIONS	(60,937)	(222,274)	(197,742)	(830,666)	(100,760)	(93,209)	(420,016)	(193,969)	(480,953)	(1,024,635)	(777,757)	(1,680,522)
OTHER EXPENSE
INTEREST EXPENSE	(6,299)	(5,212)	(14,786)	(221,513)		0	(19,999)		(26,297)	(221,513)	(115,339)	(222,137)
PREFERRED DIVIDENDS												(18,621)
NET LOSS	$ (67,236)	$ (227,486)	$ (212,528)	$ (1,052,179)	$ (100,760)	$ (93,209)	$ (440,014)	$ (193,969)	$ (507,251)	$ (1,246,148)	$ (893,096)	$ (1,921,280)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	3 Months Ended		6 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities
Net loss	$ (212,528)	$ (93,209)	$ (440,014)	$ (193,969)	$ (507,251)	$ (1,246,148)	$ (893,096)	$ (1,921,280)
Adjustments to reconcile net loss
Depreciation	7,326		14,653		32,326	8,484	38,033	22,830
Loss on disposal of asset						(1,873)		860
Non-cash interest expense	(600)		(1,200)		(1,800)	(218,064)		222,615
Convertible Notes Discount Expense	10,606		10,606		10,606		(11,243)
Stock based compensation	7,999		15,998		38,553		93,082	283,082
Changes in operating assets and liabilities
Accounts receivable	9,881	25,181	(35,052)	27,401	121,128	(81,808)	(207,536)	45,430
Prepaid expenses	(8,683)		(32,903)		(31,315)		(63,852)	(20,543)
Accounts payable	(35,732)	39,613	63,909	99,157	88,617	44,104	200,100	145,407
Accounts payable - bank overdraft							19,838
Preferred dividends payable								18,621
Accrued compensation	42,345	42,034	30,121	47,487	60,924	218,712	(442,884)	395,237
Deferred revenue	(65,606)		46,042		59,774		(67,451)	9,225
Tax payables							109,143
Net cash used in operating activities	(246,187)	(36,743)	(255,336)	(74,726)	(367,093)	(535,423)	(1,357,398)	(798,516)
Cash Flows from Investing Activities
Acquisition of company paid by cash					(350,000)		(350,000)
Proceeds from disposal asset						14,128		14,128
Purchase of assets	(727)		(727)		(9,928)	(141,429)	(9,928)	(148,110)
Cash used in investing activities	(727)		(727)		(359,928)	(127,301)	(359,928)	(133,982)
Cash Flows from Financing Activities
Proceeds from issuance of preferred shares						429,000	290,000	642,000
Proceeds from issuance of common shares	188,724		250,725		643,170		938,755
Note payable - related party			90,800				300,106	11,905
Payment of redeemable units						(247,500)		(247,500)
Convertible notes								540,500
Cash provided by financing activities	213,124	36,743	341,525	69,642	881,370	656,155	1,528,861	946,905
Change in cash and cash equivalents	(33,789)		85,464	(5,084)	154,350	(6,569)	(56,932)	14,407
Cash and Cash Equivalents - Beginning of period	56,932	42,525	56,932	42,525	56,932	42,525	56,932	42,525
Cash and Cash Equivalents -End of period	$ 23,142	$ 42,525	$ 142,395	$ (6,954)	$ 211,281	$ 35,956	$ 0	$ 56,932

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Deficit - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	ACCUMULATED DEFICIT	Total
Balance at Dec. 31, 2014		$ 69,169	$ 472,628	$ (796,853)	$ (255,056)
Balance (in shares) at Dec. 31, 2014		69,168,750
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of preferred shares for cash	$ 429		428,571		429,000
Issuance of preferred shares for cash (in shares)	429,000
Issuance of preferred shares for debt conversion	$ 461		460,039		460,500
Issuance of preferred shares for debt conversion (in shares)	460,500
Issuance of common and preferred shares for interest conversion	$ 19	$ 124	19,210		19,353
Issuance of common and preferred shares for interest conversion (in shares)	19,353	124,000
Issuance of preferred shares for cash	$ 213		212,787		213,000
Issuance of preferred shares for cash (in shares)	213,000
Reverse merger re-capitalization	$ 30,196		44,384		74,580
Reverse merger re-capitalization (in shares)	30,196,272
Stock based compensation expense			283,083		283,083
Preferred stock issued for interest payment	$ 50		49,950		50,000
Preferred stock issued for interest payment (in shares)	50,000
NET INCOME(LOSS)				(1,921,280)	(1,921,280)
Balance at Dec. 31, 2015	$ 1,172	$ 99,489	1,970,652	(2,718,133)	(646,820)
Balance (in shares) at Dec. 31, 2015	1,171,853	99,489,022
Increase (Decrease) in Stockholders' Equity [Roll Forward]
NET INCOME(LOSS)					(212,528)
Balance at Mar. 31, 2016					(924,198)
Balance at Dec. 31, 2015	$ 1,172	$ 99,489	1,970,652	(2,718,133)	(646,820)
Balance (in shares) at Dec. 31, 2015	1,171,853	99,489,022
Increase (Decrease) in Stockholders' Equity [Roll Forward]
NET INCOME(LOSS)					(440,014)
Balance at Jun. 30, 2016					(1,081,685)
Balance at Dec. 31, 2015	$ 1,172	$ 99,489	1,970,652	(2,718,133)	(646,820)
Balance (in shares) at Dec. 31, 2015	1,171,853	99,489,022
Increase (Decrease) in Stockholders' Equity [Roll Forward]
NET INCOME(LOSS)					(507,251)
Balance at Sep. 30, 2016					(13,745)
Balance at Dec. 31, 2015	$ 1,172	$ 99,489	1,970,652	(2,718,133)	(646,820)
Balance (in shares) at Dec. 31, 2015	1,171,853	99,489,022
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of preferred shares for cash	$ 289		289,711		290,000
Issuance of preferred shares for cash (in shares)	290,000
Issuance of common shares for cash		$ 16,063	922,692		938,755
Issuance of common shares for cash (in shares)		16,062,933
Common shares issued on purchase of assets		$ 12,000	708,175		720,175
Common shares issued on purchase of assets (in shares)		12,000,000
Stock option awards			93,082		93,082
Stock cancellation		$ (1,200)	(260,373)		(261,573)
Stock cancellation (in shares)		(1,200,000)
NET INCOME(LOSS)				(893,096)	(893,096)
Balance at Dec. 31, 2016	$ 1,461	$ 126,352	$ 3,723,939	$ (3,611,229)	240,523
Balance (in shares) at Dec. 31, 2016	1,461,853	126,351,955
Balance at Mar. 31, 2016					(924,198)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
NET INCOME(LOSS)					(227,486)
Balance at Jun. 30, 2016					(1,081,685)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
NET INCOME(LOSS)					(67,236)
Balance at Sep. 30, 2016					$ (13,745)

Organization and Business Descr

Organization and Business Description	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Business Description	1. Organization and Business Description CSA Holdings Inc. (“we,” “us,” “our,” “CSA Holdings,” or the “Company”) was incorporated in Nevada on June 12, 2013 under the name Asta Holdings, Corp. The name was changed to CSA Holdings, Inc. effective July 9, 2015. Following our September 4, 2015 acquisition of a 100% ownership interest in CSA, LLC (“Canna Security”), our wholly owned subsidiary, we became a security solutions provider catering to businesses in the legalized cannabis industry. We provide our customers security system design services, installation, consulting services in physical security solutions and security systems as part of the state licensing process in the legalized cannabis business. Acquisition of Canna Security and Recapitalization On September 4, 2015, our wholly-owned subsidiary, CSA Acquisition Subsidiary, was merged with and into Canna Security. Pursuant to the terms of the merger and exchange agreement (“Agreement”), Canna Security became the surviving corporation, and as such, continues as a wholly-owned subsidiary. Immediately prior the closing of the merger, the previous controlling stockholders agreed to cancel approximately 103,000,000 shares of common stock; and all of the CSA LLC outstanding member units were converted into shares of common stock resulting in a net recapitalization common stock issuance of 30,196,272, representing approximately 70% of the outstanding shares of our Company’s common stock after giving effect to the Merger. The common stock issuance was accounted for as a recapitalization in accordance with accounting principles generally accepted in the United States (“US GAAP”) and the Rules and Regulations as promulgated by the United States Securities and Exchanges Commission (“SEC”). In accordance with US GAAP, Canna Security was deemed the accounting acquirer. Further, as of the date of the recapitalization transaction, the legal acquirer, CSA Holdings, Inc., was also deemed the accounting acquiree. The transaction is deemed to be equivalent to the issuance of stock by the Canna Security for the net monetary assets (liabilities) of CSA Holdings, Inc. accompanied by a recapitalization. The accounting is similar to that resulting from a reverse acquisition, except that no goodwill or other intangible assets were recorded. Upon completion of the transaction, the consolidated financial statements include the assets and liabilities of both CSA Holdings and Canna Security, and the historical operations of Canna Security. The accompanying financial statements reflect the recapitalization retroactively applied to all periods presented. Acquisition of Big Al’s and Precision Operations Group’s Assets On July 26, 2016, our wholly owned subsidiary CSA, LLC (the “Buyer”) entered into an asset purchase agreement (“Agreement”) with Big Al’s Security Team, LLC, BAST Oregon, LLC, BAST Arizona, LLC, Precision Operations Group, Inc. and Precession Operations Group SHS, LLC (collectively referred to herein as the “Sellers”) and closed the transaction on August 18, 2016. The Agreement provided for a cash payment of $350,000 to the Sellers and issuance of 12,000,000 shares of restricted common stock of the Company and an earn-out of up to $100,000 in cash and an additional 4,000,000 shares of restricted common stock of the Company in exchange for the acquisition of the Sellers’ assets and specified liabilities related to the business of providing security services for (1) high profile individuals, (2) event security, (3) commercial security, (4) identity verification and (5) cannabis security for employers, facilities, retail stores as well as money and cannabis transportation services. The following is an analysis of consideration provided, assets acquired and goodwill. Description Amount Stocks issued $ 720,175 Cash given 350,000 Assets acquired, NBV (38,405 ) Liability assumed 25,748 Goodwill $ 1,057,508 On August 5, 2016, we entered into an amended and restated settlement agreement (“Settlement Agreement”) with Daniel Williams, our former Chief Executive Officer and member of our Board of Directors. The settlement agreement provided for a cash payment of $575,000 to us to settle a dispute related to an Internal Revenue Service (“IRS”) administrative action against us and Mr. Williams for federal taxes owed to the IRS by the Company. The cash paid to the Company was used to satisfy the IRS administrative action at a cost of approximately $250,000, not including any additional interest and penalties. We used the remaining cash for working capital purposes. The Company and Mr. Williams also agreed to a mutual release of claims. Of the total funds received from Mr. Williams, $350,000 was used for the purchase of the assets from Big Al’s. On August 5, 2016, three purchasers (“Purchasers”), entered into stock purchase agreements to acquire an aggregate of 50,000,000 shares of restricted common stock of the Company (“Shares”) owned by Mr. Williams for an aggregate purchase price of $700,000. The Purchasers consisted of (1) Emil Assentato who purchased 43,571,429 of the Shares, (2) Silvestro Spilabotte, Jr. who purchased 2,142,857 of the Shares, and (3) 15E 30 West Street, LLC who purchased 4,285,714 of the Shares. The source of the funds for the consideration paid by Purchasers was personal funds with respect to Mr. Assentato and Mr. Spilabotte, Jr. and equity contributions from investors in 15E 30 West Street, LLC. Upon purchase of t he s ,

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America which contemplate continuation of the Company as a going concern. Use of estimates Management uses estimates and assumptions in preparing financial statements. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. Actual results could differ from those estimates. Revenue recognition Major components of revenue for the Company include installations of alarms, door access systems, video cameras, security system design, monitoring, guard services, and consulting. Revenue is recognized as those services are rendered, net of sales taxes. Customer billings for services not yet rendered are deferred and recognized as revenue as the services are rendered. Revenue associated with the sale of equipment and related installation is recognized once delivery, installation is completed. Monitoring revenue is recognized over the life of the respective contract as the services are performed. Cash and cash equivalents All highly liquid investments with original maturities of three months or less from the time of purchase are considered to be cash equivalents. Accounts receivable Accounts receivable are uncollateralized customer obligations due under normal trade terms requiring payment on the invoice date. Accounts receivable are stated at the contractual amount billed to the customer plus any accrued and unpaid interest. Customer account balances with invoices dated over 90 days old are considered past due. Interest continues to accrue on past due accounts until paid. The allowance for doubtful accounts receivable reflects the best estimate of probable losses inherent in the Company’s receivable portfolio determined on the basis of historical experience and other currently available evidence. Property and equipment Property and equipment is stated at historical cost. Expenditures for improvements that significantly extend the useful life of an asset are capitalized in the period incurred. Repairs and maintenance expenditures are expensed. Depreciation is computed using the straight-line method over estimated useful lives as follows: Classification Estimated useful life Vehicles and equipment 7 years Equipment, furniture, and fixtures 5 to 7 years Computer hardware and software 3 years Long-lived assets Management reviews long-lived assets for impairment annually or when circumstances indicate the carrying amount of an asset may not be recoverable based on the undiscounted future cash flows of the asset. If the carrying amount of an asset may not be recoverable, a write-down to fair value is recorded. Fair values are determined based on the discounted cash flows, quoted market values, or external appraisals, as applicable. Long-lived assets are reviewed for impairment at the individual asset or the asset group level for which the lowest level of independent cash flows can be identified. Income taxes The Company uses the asset and liability method of accounting for income taxes. Under this method, deferred income taxes are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to be applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. In evaluating the Company’s ability to recover its deferred tax assets, management considers all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax planning strategies and recent financial operations. In projecting future taxable income, the Company develops assumptions including the amount of future state and federal pretax operating income, the reversal of temporary differences, and the implementation of feasible and prudent tax planning strategies. These assumptions require significant judgment about the forecasts of future taxable income, and are consistent with the plans and estimates that the Company is using to manage the underlying businesses. The Company provides a valuation allowance for deferred tax assets for which the Company does not consider realization of such deferred tax assets to be more likely than not. The effect on deferred taxes of a change in tax rates is recognized in income in the period that includes the enactment date. Fair Value Measurements The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Financial assets are marked to bid prices and financial liabilities are marked to offer prices. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk, including the party’s own credit risk. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is defined into the following three categories: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data. Stock Based Compensation For stock-based transactions, compensation expense is recognized over the requisite service period, which is generally the vesting period, based on the estimated fair value on the grant date of the award. The Company issued stock options prior to going public that are valued using the intrinsic value method and recognized over the requisite service period. The intrinsic value method requires re-measurement on each reporting date through the date of settlement. Loss per Common Share Basic net loss per common share is computed by dividing net loss, less the preferred stock dividends, by the weighted average number of common shares outstanding. Dilutive loss per share includes any additional dilution from common stock equivalents, such as stock options and warrants, and convertible instruments, if the impact is not antidilutive. Since the Company incurred net losses for the periods presented, all equity-linked instruments are considered anti-dilutive. Embedded Conversion Features and Other Equity-linked Instruments The Company classifies all of its common stock purchase warrants and other derivative financial instruments as equity if the contracts (1) require physical settlement or net-share settlement or (2) give the Company a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement). The Company classifies as assets or liabilities any contracts that (1) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the control of the Company), (2) give the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement), or (3) contracts that contain reset provisions. The Company assesses classification of its equity-linked instruments at each reporting date to determine whether a change in classification between equity and liabilities (assets) is required. Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, we believe that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption. Going Concern The accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has experienced recurring net losses and negative cash flows from operating activities. The Company anticipates that it will continue to incur losses into the foreseeable future and plans to supplement the funding of its operations through equity or debt financings, and business combinations to increase revenue sources and operating margins. There can be no assurance that the Company will be able to obtain equity or debt financing on acceptable terms, or at all. If the Company is not able to secure adequate additional funding, the Company may be forced to make reductions in spending, extend payment terms with suppliers, liquidate assets where possible, and/or suspend or curtail planned programs. Any of these actions could materially harm the Company’s business, results of operations, and future prospects, including its ability to continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects of the recoverability and classification of assets or the amounts and classification of liabilities that may result from uncertainty related to the Company’s ability to continue as a going concern.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	3. PROPERTY AND EQUIPMENT Property and equipment consists of the following as of December 31, 2016 and 2015: 2016 2015 Vehicles $ 158,372 $ 136,188 Furniture and equipment 63,520 47,140 Software 9,779 Total property and equipment at cost 231,671 183,328 Less accumulated depreciation (68,568 ) (30,535 ) Property and equipment, net $ 163,103 $ 152,793

PROVISION FOR INCOME TAXES

PROVISION FOR INCOME TAXES	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
PROVISION FOR INCOME TAXES	4. PROVISION FOR INCOME TAXES The components of the provision for income tax expense are as follows for the years ended December 31, 2016 and 2015 consists of the following: 2016 2015 Current: Federal $ - $ - State - - Foreign - - - - Deferred: Federal - - State - - - - Total provision (benefit) for income taxes $ - $ - The Company is subject to United States federal and state income taxes at an approximate rate of 36.25%. The reconciliation of the provision for income taxes at the United States federal statutory rate compared to the Company’s income tax expense as reported is as follows for the years ended December 31, 2016 and 2015: 2016 2015 Federal tax benefit $ (281,345 ) $ (653,236 ) State benefit, net of Federal (21,421 ) (43,295 ) Permanent differences 85,188 171,084 Change in valuation allowance 217,578 525,448 Total $ - $ - Deferred tax assets consist of the following at: Year Ended December 31, 2016 2015 Deferred tax assets: Net operating loss carryforward $ 776,125 $ 580,087 Allowance for bad debt 26,845 1,804 Accrued compensated absences - 5,616 Depreciation 24,684 (5,434 ) Stock-based compensation - 121,017 Total gross deferred tax assets 827,654 703,089 Less: valuation allowance (827,654 ) (703,089 ) Net deferred tax assets $ - $ - At December 31, 2016, the Company had federal and state net operating losses of approximately $2,341,738 which will begin to expire in 2033. On September 4, 2015, the Company completed a recapitalization, by which the non-surviving entity generated net operating losses through the completion of the recapitalization. The Company has not included these losses in the above deferred tax assets since it cannot conclude that it is more likely than not that they will not be limited or fully forfeited under Section 382 of the Internal Revenue Code. The Company has historically generated losses and the future realizability of its loss carryforwards is uncertain, correspondingly, management believes that it is more likely than not that its deferred tax assets will not be realized. Due to this uncertainty, the Company has applied a 100% valuation against its deferred tax assets. As of December 31, 2016, and 2015, the Company did not have any unrecognized tax benefits. The Company’s policy is to recognize interest and penalties related to income tax matters in income tax expense. The Company currently has no federal or state tax examinations in progress nor has it had any federal or state tax examinations since its inception, however all periods since its inception remain open.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	5. COMMITMENTS AND CONTINGENCIES Operating Lease In September 2016, the Company entered into a three-year lease with base monthly lease payments averaging $2,561. Litigation From time to time, the Company is involved in litigation relating to claims arising out of its operations in the normal course of business. Any adverse outcome of any claim, in management’s opinion, individually or in the aggregate, would not have a material effect on the Company’s financial condition, results of operations or cash flows.

UNIT REDEMPTION PAYABLE

UNIT REDEMPTION PAYABLE	12 Months Ended
	Dec. 31, 2016
Unit Redemption Payable [Abstract]
UNIT REDEMPTION PAYABLE	6. UNIT REDEMPTION PAYABLE In October 2013, the Company issued an aggregate of 250,000 Class A Units (“Unit”) to two current Board Members pursuant to a Unit Purchase and Sale Agreement dated October 15, 2013 (the “Unit Purchase Agreement”). One-half of the Class A Units are mandatorily redeemable by the Company at an aggregate purchase price of $400,000 once it has received financing or capital of any form totaling the Series A raise amount of $1,960,000. In January 2015, the Unit Purchase Agreement was amended to change the definition of a liquidity event from $1,960,00 to any merger, reverse merger, or any other sale or swap of all or substantially all of the seller’s equity with another entity or person (including, without limitation, with a public shell) or the sale of all or substantially all of the assets of the seller, which would cause the units to become mandatorily redeemable. In addition, the number of units to be repurchased and the purchase price was revised to $550,000 to redeem 125,000 Class A Units with 45% of the redemption price due within five days of a liquidity event and the remaining amount due on or before the 12-month anniversary of the liquidity event. In September 2015, the Company repurchased 125,000 Class A Units for a cash payment of $247,500. In addition, the Company issued the Unit holders 50,000 shares of Series A Convertible Preferred Stock at its stated value of $50,000. As of December 31, 2016, and 2015, the remaining Unit payable obligations totaled $302,500.

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
NOTES PAYABLE	7. NOTES PAYABLE During 2015, the Company issued promissory notes totaling $460,500 bearing interest at rates between 8% and 18% per annum. In connection with the closing of the Merger in September 2015, the Company settled the notes via the issuance of 479,853 shares of Series A Convertible Preferred stock and 124,000 shares of common stock, inclusive of accrued interest totaling $19,354. In December 2015, the Company issued a convertible note in the aggregate principal amount of $84,000. The note is secured by the Company’s vehicles, and provides for the conversion of all principal and interest outstanding under the notes into shares of the Company’s common stock beginning six months after the issuance date (“conversion date”) at a conversion rate of 65% of the lowest listed closing market price of the Company’s common stock for the previous ten trading days immediately prior to the conversion date, but not lower than $0.10 per share. On June 30, 2016 Adriatic Advisors, LLC purchased this note. Adriatic is controlled by Jelena Doukas (“Doukas”) who is a beneficial owner of the Corporation’s 5% Series A Convertible Preferred Stock (the “Series A Preferred”). In August 2016, the Company issued a convertible note in the aggregate principal amount of $55,125. The note is secured by the Company’s vehicles, and provides for the conversion of all principal and interest outstanding under the notes into shares of the Company’s common stock beginning six months after the issuance date (“conversion date”) at a conversion rate of 65% of the lowest listed closing market price of the Company’s common stock for the previous ten trading days immediately prior to the conversion date, with a floor of $0.0035 per share. See Note 8 for a discussion of the Company’s related party notes payable.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	8. RELATED PARTY TRANSACTIONS During the year ended December 31, 2014, the Company advanced various payments to its former Chief Executive Officer (“CEO”) totaling $261,573. In September of 2015, the Company determined the amount due from its former CEO was going to be treated as wages for the year ended December 31, 2015 and recognized additional compensation expenses during the nine months ended September 30, 2015. Upon further review and analysis during the fourth quarter of 2015, the Company determined the amount would not be treated as wages and subsequently reclassified the $261,573 as receivable as of December 31, 2015. In March of 2016, the Company’s former CEO returned 1,200,000 shares of common stock to treasury in exchange for forgiveness of the receivable due to the Company. The shares were subsequently cancelled. The Company also cancelled the receivable of $261,573 as part of its settlement with the former CEO. In August 2016, CSA Holdings Inc. (the “Company”) entered into an amended and restated settlement agreement (“Settlement Agreement”) with Daniel Williams. The settlement agreement provided for a cash payment of $575,000 to the Company to settle a dispute related to an IRS administrative action against the Company and Mr. Williams for federal taxes owed by the Company. The Company and Mr. Williams also agreed to a mutual release of claims subject to the following events occurring: (1) Mr. Williams making the $575,000 payment, (2) resignation of Mr. Williams from all position of the Company and its wholly-owned subsidiary – CSA, LLC, as CEO, President and Chairman of the Board or Manager, as the case may be, (3) repayment of certain loans previously made to the Company and (4) dismissal of the IRS administrative action. In connection with entry into the Settlement Agreement, Mr. Williams resigned as the Company’s Chief Executive Officer, President and Chairman of the Board effective as of the April 18, 2016. As of December 31, 2016 and 2015, the Company had outstanding related party notes payable totaling $342,905 and $21,905, respectively. As of December 31, 2016, the outstanding loan payable was in default, however, no demand for damages has been received and additional monies were advanced to the Company during the year.

STOCK BASED COMPENSATION

STOCK BASED COMPENSATION	12 Months Ended
	Dec. 31, 2016
Share-based Compensation [Abstract]
Stock based compensation	9. STOCK BASED COMPENSATION During the years ended December 31, 2016 and 2015, the Company granted 5,000,000 stock options and 1,000,000 stock options, respectively. The total grant date fair value of the options granted during the year ended December 31, 2016 was $159,979. The grant date fair value for the award was calculated with a Black-Scholes Option pricing model with the following assumptions: expected volatility of 300%; an average expected term of 6.5 years; risk free rates based on U.S. Treasury instruments for the expected term; and no dividend payment expectations. The following table summarizes the Company’s option activity the December 31, 2016: Weighted Average Weighted Remaining Average Contractual Aggregate Options Shares Exercise Price Term (years) Intrinsic Value Outstanding at December 31, 2013 - $ - Options granted 775,000 0.0001 Exercised - Forfeited, cancelled or expired — — Outstanding at December 31, 2014 775,000 $ 0.0001 Options granted 1,000,000 0.18 Exercised — — Forfeited, cancelled or expired — — Outstanding at December 31, 2015 1,775,000 $ 0.18 9.75 $ 0.23 Options granted 5,000,000 0.18 0.41 Outstanding at December 31, 2016 6,775,000 $ 0.18 9.75 $ 0.23 The options granted and vested, as a private company during the year ended December 31, 2014, were accounted for under the intrinsic value method. In accordance with this method, the Company is required to re-measures the intrinsic value of the outstanding options at each reporting date through the date of settlement. The change related to the intrinsic value of the applicable awards is included in payroll and related costs in the accompanying consolidated statements of operations. As of December 31, 2016, the outstanding options subject to re-measurement had an intrinsic value of $0.41. As a result of the re-measurements, the Company recognized stock option expense of $146,301 for the year ended December 31, 2016. For the years ended December 31, 2016 and 2015, the Company recognized $146,301 and $283,083, respectively, of compensation cost associated with its stock options. As of December 31, 2016, the Company had unrecognized compensation expense associated with its outstanding options totaling $8,346.

STOCKHOLDER'S EQUITY

STOCKHOLDER'S EQUITY	12 Months Ended
	Dec. 31, 2016
Stockholders' Equity Note [Abstract]
STOCKHOLDER'S EQUITY	10. STOCKHOLDER’S EQUITY Common Stock At December 31, 2014, the Company had 1,115,625 member units outstanding. As part of the recapitalization completed on September 4, 2015, all of the previously outstanding member units were exchanged for shares of common stock. Immediately prior to the recapitalization there were 133,584,000 shares of common stock outstanding, of which the majority were cancelled. The closing of the reverse merger resulted in a net recapitalization common stock issuance of 30,196,272 shares. All of the following stock transactions have been retroactively adjusted to reflect the recapitalization. During the year ended December 31, 2015, the Company issued 30,196,272 shares of common stock for total consideration of $74,579 associated with the recapitalization. During the year ended December 31, 2015, the Company issued 124,000 shares of common stock, along with the issuance of preferred stock, for the settlement of previously accrued interest. In August 2016, the Company issued 12,000,000 shares of restricted common stock as part of the acquisition of Big Al’s In August 2016, three purchasers (“Purchasers”), entered into stock purchase agreements to acquire an aggregate of 50,000,000 shares of restricted common stock of the Company (“Shares”) owned by Daniel Williams for an aggregate purchase price of $700,000. Upon purchase of the Shares, Purchasers will beneficially own 50.19% of the voting securities of the Company as of August 5, 2016 . In September 2016, the Company issued 12,500,000 shares of restricted common stock for cash proceeds totaling $150,000. In October 2016, the Company issued 3,283,333 shares of restricted common stock for cash proceeds totaling $85,000. In November 2016, the Company issued 279,600 shares of restricted common stock for cash proceeds totaling $13,980. Series A Convertible Preferred Stock As of December 31, 2016, the Company had 1,461,853 shares of 5% Series A Convertible Preferred Stock (“Preferred”) issued and outstanding. Each share of the Series A Convertible Preferred Stock has a stated value of $1.00 per share and is convertible, at the holder’s election, at an initial conversion price of $0.25 per share. The conversion price is subject to conventional adjustments associated with anti-dilution provisions for certain stock dividend, splits, business combination transactions, and other contemplated change in control transactions. The conversion price also adjusts, for a period of five years, for subsequent sales or grants of equity and equity-linked instruments at an effective price per share lower than the initial conversion price such that the conversion price equals the price of the subsequent issuance. Additionally, the Company has the option to redeem all or a portion of the Series A Preferred Shares at a price equal to the stated value of the shares ($1.00) plus accrued and unpaid dividends beginning three years after the issuance date of the Preferred. Each preferred share is entitled to one vote. The Preferred shares accrue cumulative dividends at a rate of 5% per annum. As of December 31, 2016, the Company had accrued dividends of $18,621, payable in cash only when, as, and if declared by the Board of Directors out of funds legally available therefor or upon liquidation, redemption for common stock at the Company’s option, or conversion into common stock. No accrual for dividends has been set up for 2016. Additionally, the Preferred shareholders were granted additional covenants, requiring prior written consent from at least 51% of the Preferred to execute certain transactions. These covenants include: a) Prohibition from effecting or entering into an agreement to effect any issuance of common stock or common stock equivalents involving a Variable Rate Transaction. “Variable Rate Transaction” means a transaction in which the Company (i) issues or sells any debt or equity securities that are convertible into, exchangeable or exercisable for, or include the right to receive, additional shares of common stock either (A) at a conversion price, exercise price or exchange rate or other price that is based upon, and/or varies with, the trading prices of or quotations for the shares of common stock at any time after the initial issuance of such debt or equity securities or (B) with a conversion, exercise or exchange price that is subject to being reset at some future date after the initial issuance of such debt or equity security or upon the occurrence of specified or contingent events directly or indirectly related to the business of the Company or the market for the common stock or (ii) enters into any agreement, including, but not limited to, an equity line of credit, whereby the Company may issue securities at a future determined price. b) Enter into any indebtedness, lien, or guarantee any transaction in excess of $100,000. c) Amend the Articles of Incorporation of By-Laws that may have any adverse impacts on the Preferred holders. d) Repurchase or acquire shares of common stock, common stock equivalents, or securities deemed junior to the preferred. e) Enter into any employment agreement with any officer, director, or employee of the Company on an other than arm’s-length basis. In the event these negative covenants are triggered, each Preferred Holder shall have the right, exercisable the Holder’s sole option, to redeem all of the Preferred shares at a cash redemption price equal to 130% of the Stated value of $1.00 per share. For the period from January 1, 2016 through December 31, 2016 the Company issued 290,000 shares of Series A Convertible Preferred Stock for total cash receipts of $290,000.

ACQUISITION

ACQUISITION	12 Months Ended
	Dec. 31, 2016
Business Combination, Description [Abstract]
ACQUISITION	11. ACQUISITION In July 2016 entered into an asset purchase agreement (“Agreement”) with Big Al’s Security Team, LLC, BSAT Oregon, LLC, BAST Arizona, LLC, Precision Operations Group, Inc. and Precession Operations Group SHS, LLC (collectively referred to herein as the “Sellers”) and closed the transaction on August 18, 2016. The Agreement provided for a cash payment of $350,000 to the Sellers and issuance of 12,000,000 shares of restricted common stock of the Company and an earn-out of up to $100,000 in cash and an additional 4,000,000 shares of restricted common stock of the Company in exchange for the acquisition of the Sellers’ assets and specified liabilities related to the business of providing security services for (1) high profile individuals, (2) event security, (3) residential and commercial security, (4) identity verification and (5) cannabis security for employers, facilities, retail stores as well as money and cannabis transportation services (collectively referred to as the “Business”).

SUPPLEMENTAL NON-CASH DISCLOSUR

SUPPLEMENTAL NON-CASH DISCLOSURES	12 Months Ended
	Dec. 31, 2016
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL NON-CASH DISCLOSURES	12. SUPPLEMENTAL NON-CASH DISCLOSURES Supplemental non-cash disclosures for the years ended December 31, 2016 and 2015 are as follows: Description 2016 2015 Cash paid during the year for Income taxes - - Interest - 745 Financing Activities Share redemption 261,573 Conversion of debt and accrued interest to preferred stock 479,853 Investing Activities Acquisition of fixed assets 38,415 - Acquisition of intangibles 1,057,509 -

INTERIM FINANCIAL STATEMENTS DI

INTERIM FINANCIAL STATEMENTS DISCLOSURES	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
INTERIM FINANCIAL STATEMENTS DISCLOSURES	13. INTERIM FINANCIAL STATEMENTS DISCLOSURES Interim financial statements disclosures for the quarterly periods in the years ended December 31, 2016 and 2017 are as follows: INTERIM BALANCE SHEETS September 30, June 30, March 31, ASSETS Current Assets Cash and cash equivalents $ 211,281 $ 142,395 $ 23,142 Accounts receivable - net of allowance for doubtful accounts 160,701 4,521 49,454 Prepaid expenses 55,885 57,473 15,887 Total Current Assets 427,867 204,389 88,483 Property and equipment, net 168,809 138,866 146,193 Goodwill 1,057,509 - - TOTAL ASSETS $ 1,654,186 $ 343,255 $ 234,676 LIABILITIES AND STOCKHOLDERS’ EQUITY Current Liabilities Accounts payable $ 330,255 $ 305,547 $ 205,906 Accrued compensation and related benefits 503,808 473,005 485,229 Related party notes payable 196,905 123,905 46,905 Deferred revenue 127,225 113,493 1,845 Notes payable – from acquisition 25,748 - - Convertible notes payable - net of discount 162,868 87,868 97,868 Preferred dividends payable 18,621 18,621 18,621 Unit redemption payable 302,500 302,500 302,500 TOTAL LIABILITIES 1,667,931 1,424,939 1,158,874 STOCKHOLDERS’ EQUITY (DEFICIT) Preferred stock, $.001 par value, 20,000,000 shares authorized - issued and outstanding - 1,461,853, 1,461,853, 1,441,853 - September 30, 2016, June 30, 2016 and March 31, 2016 respectively 1,461 1,461 1,441 Common stock, $.001 par value, 500,000,000 shares authorized - issued and outstanding - 110,289,022, 98,289,022, 98,289,022 - September 30, 2016, June 30, 2016 and March 31, 2016 respectively 186,872 148,289 99,489 Additional paid-in capital 3,023,305 1,926,713 1,905,513 Accumulated deficit (3,225,384 ) (3,158,148 ) (2,930,661 ) Total stockholders’ equity (deficit) (13,745 ) (1,081,685 ) (924,198 ) TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 1,654,186 $ 343,255 $ 234,676 STATEMENTS OF OPERATIONS THREE MONTHS ENDED SEPTEMBER 30, NINE MONTHS ENDED SEPTEMBER 30, 2016 2015 2016 2015 REVENUE $ 728,921 $ 635,854 $ 1,313,203 $ 663,255 DIRECT COSTS 458,417 400,521 847,937 415,015 GROSS PROFIT 270,504 235,333 465,267 248,240 OPERATING EXPENSES Wages and benefits 190,678 93,629 498,255 210,758 Professional fees 60,791 67,789 298,962 123,891 Bad debts (recovered) (183 ) 9,810 (60,253 ) 9,810 General and administrative 80,155 894,771 209,257 928,416 Total Operating Expenses 331,441 1,065,999 946,220 1,272,875 Loss from operations (60,937 ) (830,666 ) (480,953 ) (1,024,635 ) OTHER INCOME (EXPENSE) Interest income (expense) (6,299 ) (221,513 ) (26,297 ) (221,513 ) NET INCOME(LOSS) $ (67,236 ) $ (1,052,179 ) $ (507,251 ) $ (1,246,148 ) Weighted average shares outstanding - Basic and fully diluted 166,598,261 100,264,022 137,350,518 100,264,022 Net loss per share - basic and fully diluted $ (0.00 ) $ (0.01 ) $ (0.01 ) $ (0.01 ) STATEMENTS OF OPERATIONS THREE MONTHS ENDED JUNE 30, SIX MONTHS ENDED JUNE 30, 2016 2015 2016 2015 REVENUE $ 300,832 $ 2,220 $ 584,282 $ 27,401 DIRECT COSTS 222,923 14,494 389,520 14,494 GROSS PROFIT 77,909 (12,274 ) 194,763 12,907 OPERATING EXPENSES Wages and benefits 201,149 38,351 307,577 117,129 Professional fees 103,426 16,489 238,171 56,102 Bad debts (recovered) (60,071 ) - (60,071 ) - General and administrative 55,679 33,646 129,102 33,645 Total Operating Expenses 300,183 88,486 614,779 206,876 Income (loss) from operations (222,274 ) (100,760 ) (420,016 ) (193,969 ) Interest income (expense) (5,212 ) - (19,999 ) - NET INCOME(LOSS) $ (227,486 ) $ (100,760 ) $ (440,014 ) $ (193,969 ) Weighted average shares outstanding - Basic and fully diluted 145,642,868 99,485,734 122,565,945 99,485,734 Net loss per share - basic and fully diluted $ (0.00 ) $ (0.00 ) $ (0.00 ) $ (0.00 ) STATEMENTS OF OPERATIONS THREE MONTHS 2016 2015 REVENUE $ 283,450 $ 25,181 DIRECT COSTS 166,597 78,778 GROSS PROFIT 116,853 (53,597 ) OPERATING EXPENSES Wages and benefits 106,427 - Professional fees 134,744 39,612 General and administrative 73,424 - Total Operating Expenses 314,596 39,612 INCOME(LOSS) FROM OPERATIONS $ (197,742 ) $ (93,209 ) Interest income (expense) (14,786 ) - NET INCOME (LOSS) (212,528 ) (93,209 ) Weighted average shares outstanding Basic and fully diluted 99,485,734 99,485,734 Net loss per share - basic and fully diluted $ (0.00 ) $ (0.00 ) 2016 2015 Cash Flows from Operating Activities Net income (loss) $ (507,251 ) $ (1,246,148 ) Adjustments to reconcile net loss Depreciation 32,326 8,484 Loss (gain) on disposal of asset - 1,873 Stock based compensation 38,553 - Interest expense 1,800 218,064 Discount amortization 10,606 Changes in operating assets and liabilities Accounts receivable (121,128 ) 81,808 Prepaid expenses (31,315 ) - Accounts payable 88,617 44,104 Accrued compensation 60,924 218,712 Other accrued expenses - (57,286 ) Customer deposits - (58,226 ) Accrued vacation - 3,865 Deferred revenue 59,774 - Cash Used In Operating Activities (367,093 ) (535,423 ) Cash Flows from Investing Activities Purchase of Big Al’s (350,000 ) - Purchase of furniture, vehicles and equipment (9,928 ) (141,429 ) Proceeds from disposal asset 14,128 Cash Used In Investing Activities (359,928 ) (127,301 ) Cash Flows from Financing Activities Proceeds from issuance of shares 643,170 429,000 Proceeds from subscription receivable - 2,250 Note payables 238,200 472,405 Redeemable units - (247,500 ) Cash Provided by Financing Activities 881,370 656,155 Change in Cash and Cash Equivalents 154,350 (6,569 ) Cash and Cash Equivalents - Beginning of period 56,932 42,525 Cash and Cash Equivalents -End of period $ 211,281 $ 35,956 CASH FLOW STATEMENTS SIX MONTHS PERIOD ENDED JUNE 30, 2016 2015 Cash Flows from Operating Activities Net loss $ (440,015 ) $ (193,969 ) Adjustments to reconcile net loss Depreciation 14,653 - Stock based compensation 15,998 - Interest expense 1,200 - Discount amortization 10,606 Changes in operating assets and liabilities Accounts receivable 35,052 (27,401 ) Prepaid expenses (32,902 ) - Accounts payable 63,909 99,157 Accrued compensation 30,121 47,487 Deferred revenue 46,042 - Cash Used in Operating Activities (256,062 ) (74,726 ) Cash Flows from Investing Activities Purchase of furniture, vehicles and equipment (726 ) - Cash Used in Investing Activities (726 ) - Cash Flows from Financing Activities Issuance of shares 250,725 - Note payable 90,800 69,642 Cash Provided by Financing Activities 341,525 69,642 Change in Cash and Cash Equivalents 85,464 (5,084 ) Cash and Cash Equivalents - Beginning of period 56,932 (1,870 ) Cash and Cash Equivalents -End of period $ 142,395 $ (6,954 ) CASH FLOW STATEMENTS THREE MONTHS PERIOD ENDED MARCH 31, 2016 2015 Cash Flows from Operating Activities Net loss $ (212,528 ) (93,209 ) Adjustments to reconcile net loss Depreciation 7,327 - Stock based compensation 7,999 - Interest expense 600 - Discount amortization 10,606 - Changes in operating assets and liabilities Accounts receivable (9,881 ) (25,181 ) Prepaid expenses 8,683 - Accounts payable (35,732 ) 39,613 Accruals 42,345 42,034 Deferred revenue (65,606 ) - Cash Used in Operating Activities (246,187 ) (36,743 ) Cash Flows from Investing Activities Purchase of furniture, vehicles and equipment (727 ) - Cash Used in Investing Activities (726 ) - Cash Flows from Financing Activities Issuance of shares 188,724 - Note payable 24,400 36,743 Cash Provided by Financing Activities 213,124 36,743 Change in Cash and Cash Equivalents (33,790 ) - Cash and Cash Equivalents - Beginning of period 56,932 (1,870 ) Cash and Cash Equivalents -End of period $ 23,142 $ (1,870 ) INTERIM BALANCE SHEETS ASSETS June 30, 2017 March 31, 2017 Current Assets Cash and cash equivalents $ 5,299 $ 10,160 Accounts receivable (net of allowance for doubtful accounts) 101,632 184,217 Prepaid expenses 59,769 87,563 Total Current Assets 166,700 281,940 Property and equipment, net 138,896 152,147 Goodwill 1,057,509 1,057,509 TOTAL ASSETS $ 1,363,104 $ 1,491,596 LIABILITIES AND STOCKHOLDERS’ EQUITY Current Liabilities Accounts payable $ 400,721 $ 387,571 Accrued compensation and related benefits 5,652 87,809 Related party notes payable 485,911 534,816 Deferred revenue (20,045 ) - Taxes payable 97,128 103,143 Notes payable 74,654 86,650 Preferred dividends payable 18,621 18,621 Unit redemption payable 302,500 302,500 TOTAL LIABILITIES 1,365,141 1,521,110 STOCKHOLDERS’ EQUITY (DEFICIT) Preferred stock, $.001 par value, 20,000,000 shares authorized - issued and outstanding - 1,461,853, 1,461,853, 1,441,853 - September 30, 2016, June 30, 2016 and March 31, 2016 respectively 1,461 1,461 Common stock, $.001 par value, 500,000,000 shares authorized - issued and outstanding - 110,289,022, 98,289,022, 98,289,022 - September 30, 2016, June 30, 2016 and March 31, 2016 respectively 132,452 126,352 Additional paid-in capital 4,115,920 3,770,479 Accumulated deficit (4,251,870 ) (3,927,806 ) Total stockholders’ equity (deficit) (2,037 ) (29,514 ) TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 1,363,104 $ 1,491,596 STATEMENTS OF OPERATIONS THREE MONTHS ENDED JUNE 30, SIX MONTHS ENDED JUNE 30, 2017 2016 2017 2016 REVENUE $ 851,044 $ 300,832 $ 1,908,280 $ 584,282 DIRECT COSTS 642,286 222,923 1,490,466 389,520 GROSS PROFIT 208,758 77,909 417,815 194,762 OPERATING EXPENSES Wages and benefits 131,580 209,149 243,784 307,577 Professional fees 46,541 104,426 93,081 238,171 Bad debts (recovered) - (60,071 ) - (60,071 ) General and administrative 354,702 55,679 721,591 129,102 Total Operating Expenses 532,822 300,183 1,058,456 614,779 Income (loss) from operations (324,064 ) (222,274 ) (640,641 ) (420,016 ) Interest income (expense) - (5,212 ) - (19,999 ) NET INCOME(LOSS) $ (324,064 ) $ (227,486 ) $ (640,642 ) $ (440,014 ) Weighted average shares outstanding - Basic and fully diluted 132,369,537 99,485,734 131,179,352 99,485,734 Net loss per share - basic and fully diluted $ (0.00 ) $ (0.00 ) $ (0.01 ) $ (0.00 ) STATEMENTS OF OPERATIONS THREE MONTHS PERIOD ENDED MARCH 31, 2017 2016 REVENUE $ 1,057,237 $ 283,450 DIRECT COSTS 848,180 166,597 GROSS PROFIT 209,057 116,853 OPERATING EXPENSES Wages and benefits 112,204 106,427 Professional fees 46,541 134,744 General and administrative 366,889 73,424 Total Operating Expenses 525,634 314,596 Income (loss) from operations (316,578 ) (197,742 ) Interest income (expense) - (14,786 ) NET INCOME(LOSS) $ (316,578 ) $ (212,528 ) Weighted average shares outstanding Basic and fully diluted 126,351,955 99,485,734 Net loss per share - basic and fully diluted $ (0.00 ) $ (0.00 ) CASH FLOW STATEMENTS SIX MONTHS PERIOD ENDED JUNE 30, 2017 2016 Cash Flows from Operating Activities Net loss $ (640,642 ) $ (440,014 ) Adjustments to reconcile net loss Depreciation 31,886 14,653 Stock based compensation 93,081 15,998 Interest expense 1,200 Discount amortization - 10,606 Changes in operating assets and liabilities Accounts receivable 120,962 35,052 Prepaid expenses 57,748 (32,903 ) Accounts payable (22,374 ) 63,909 Accrued compensation 2,016 30,121 Deferred revenue - 46,042 Cash Used in Operating Activities (402,843 ) (255,336 ) Cash Flows from Investing Activities Purchase of furniture, vehicles and equipment (7,089 ) (727 ) Cash Used in Investing Activities (7,089 ) (727 ) Cash Flows from Financing Activities Issuance of shares - 250,725 Note payable - related party 310,000 90,800 Convertible notes 102,814 - Lien notes payable (2,259 ) Cash Provided by Financing Activities 410,555 341,525 Change in Cash and Cash Equivalents 623 85,464 Cash and Cash Equivalents - Beginning of period (24,196 ) 56,932 Cash and Cash Equivalents -End of period $ (23,573 ) $ 142,395 CASH FLOW STATEMENTS THREE MONTHS PERIOD ENDED MARCH 31 2017 2016 Cash Flows from Operating Activities Net loss $ (316,578 ) $ (212,528 ) Adjustments to reconcile net loss Depreciation 18,280 7,326 Stock based compensation 46,541 7,999 Interest expense 600 Discount amortization - 10,606 Changes in operating assets and liabilities Accounts receivable 49,814 (9,881 ) Prepaid expenses 28,874 8,683 Accounts payable 22,495 (35,732 ) Accrued compensation 90,188 42,345 Deferred revenue - (65,606 ) Cash Used in Operating Activities (77,927 ) (246,187 ) Cash Flows from Investing Activities Purchase of furniture, vehicles and equipment (7,089 ) (727 ) Cash Used in Investing Activities 7,089 ) (727 ) Cash Flows from Financing Activities Issuance of shares - 188,724 Lien notes payable (877 ) - Note payable 102,814 24,400 Cash Provided by Financing Activities 101,937 213,124 Change in Cash and Cash Equivalents 16,921 (33,789 ) Cash and Cash Equivalents - Beginning of period (24,196 ) 56,932 Cash and Cash Equivalents -End of period $ (7,275 ) $ 23,142

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	14. SUBSEQUENT EVENTS For the period from January 1, 2017 through the date of this report, we issued a total of 8,000,000 shares of restricted and unregistered common stock in private placements for cash proceeds totaling approximately $213,000. On August 22, 2017, CSA Holdings, Inc. (the “Company”) entered into a Debt Conversion, Accord and Satisfaction Agreement with Adriatic Advisors, LLC (“Adriatic”) and Jelena Doukas (“Doukas”). The Agreement provided for issuance of 8,000,000 shares of common stock of the Company in exchange for the cancellation of certain debt obligations of the Company and a mutual release of potential claims between the parties to the agreement. On August 22, 2017, the Company entered into a Debt Conversion, Accord and Satisfaction Agreement with Pure Energy 714, LLC (“Pure Energy”). The Agreement provided for issuance of 7,000,000 shares of common stock of the Company in exchange for the cancellation of certain debt obligations of the Company and a mutual release of potential claims between the parties to the agreement. On August 24, 2017, the Company entered into a Stock Purchase Agreement with Emil Assentato (“Assentato”). The Agreement provided for the purchase and issuance of 10,756,528 shares of restricted common stock of the Company to Assentato for a purchase price of $300,000 On August 24, 2017, the Company entered into a Termination Agreement with Dixie Holdings, LLC (“Dixie”) and James Willett (“Willett”). The Agreement provided for issuance of 4,333,333 shares of restricted common stock of the Company to Dixie and 9,100,000 shares of restricted common stock of the Company to Willett in exchange for the cancellation of repayment obligations of the Company in the amount of $403,000 arising under the Unit Purchase Agreement between CSA, LLC, a wholly-owned subsidiary of the Company, Dixie and Willett dated October 15, 2013 On August 24, 2017, the Company entered into a Stock Purchase Agreement with Willett. The Agreement provided for the purchase and issuance of 1,333,333 shares of restricted common stock of the Company to Willett for a purchase price of $40,000.

Summary of Significant Accoun21

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Use of estimates	Use of estimates Management uses estimates and assumptions in preparing financial statements. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. Actual results could differ from those estimates.
Revenue recognition	Revenue recognition Major components of revenue for the Company include installations of alarms, door access systems, video cameras, security system design, monitoring, guard services, and consulting. Revenue is recognized as those services are rendered, net of sales taxes. Customer billings for services not yet rendered are deferred and recognized as revenue as the services are rendered. Revenue associated with the sale of equipment and related installation is recognized once delivery, installation is completed. Monitoring revenue is recognized over the life of the respective contract as the services are performed.
Cash and cash equivalents	Cash and cash equivalents All highly liquid investments with original maturities of three months or less from the time of purchase are considered to be cash equivalents.
Accounts receivable	Accounts receivable Accounts receivable are uncollateralized customer obligations due under normal trade terms requiring payment on the invoice date. Accounts receivable are stated at the contractual amount billed to the customer plus any accrued and unpaid interest. Customer account balances with invoices dated over 90 days old are considered past due. Interest continues to accrue on past due accounts until paid. The allowance for doubtful accounts receivable reflects the best estimate of probable losses inherent in the Company’s receivable portfolio determined on the basis of historical experience and other currently available evidence.
Property and equipment	Property and equipment Property and equipment is stated at historical cost. Expenditures for improvements that significantly extend the useful life of an asset are capitalized in the period incurred. Repairs and maintenance expenditures are expensed. Depreciation is computed using the straight-line method over estimated useful lives as follows: Classification Estimated useful life Vehicles and equipment 7 years Equipment, furniture, and fixtures 5 to 7 years Computer hardware and software 3 years
Long-lived assets	Long-lived assets Management reviews long-lived assets for impairment annually or when circumstances indicate the carrying amount of an asset may not be recoverable based on the undiscounted future cash flows of the asset. If the carrying amount of an asset may not be recoverable, a write-down to fair value is recorded. Fair values are determined based on the discounted cash flows, quoted market values, or external appraisals, as applicable. Long-lived assets are reviewed for impairment at the individual asset or the asset group level for which the lowest level of independent cash flows can be identified.
Income taxes	Income taxes The Company uses the asset and liability method of accounting for income taxes. Under this method, deferred income taxes are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to be applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. In evaluating the Company’s ability to recover its deferred tax assets, management considers all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax planning strategies and recent financial operations. In projecting future taxable income, the Company develops assumptions including the amount of future state and federal pretax operating income, the reversal of temporary differences, and the implementation of feasible and prudent tax planning strategies. These assumptions require significant judgment about the forecasts of future taxable income, and are consistent with the plans and estimates that the Company is using to manage the underlying businesses. The Company provides a valuation allowance for deferred tax assets for which the Company does not consider realization of such deferred tax assets to be more likely than not. The effect on deferred taxes of a change in tax rates is recognized in income in the period that includes the enactment date.
Fair Value Measurements	Fair Value Measurements The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Financial assets are marked to bid prices and financial liabilities are marked to offer prices. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk, including the party’s own credit risk. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is defined into the following three categories: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data.
Stock based compensation	Stock Based Compensation For stock-based transactions, compensation expense is recognized over the requisite service period, which is generally the vesting period, based on the estimated fair value on the grant date of the award. The Company issued stock options prior to going public that are valued using the intrinsic value method and recognized over the requisite service period. The intrinsic value method requires re-measurement on each reporting date through the date of settlement.
Loss per Common Share	Loss per Common Share Basic net loss per common share is computed by dividing net loss, less the preferred stock dividends, by the weighted average number of common shares outstanding. Dilutive loss per share includes any additional dilution from common stock equivalents, such as stock options and warrants, and convertible instruments, if the impact is not antidilutive. Since the Company incurred net losses for the periods presented, all equity-linked instruments are considered anti-dilutive.
Embedded Conversion Features and Other Equity-linked Instruments	Embedded Conversion Features and Other Equity-linked Instruments The Company classifies all of its common stock purchase warrants and other derivative financial instruments as equity if the contracts (1) require physical settlement or net-share settlement or (2) give the Company a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement). The Company classifies as assets or liabilities any contracts that (1) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the control of the Company), (2) give the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement), or (3) contracts that contain reset provisions. The Company assesses classification of its equity-linked instruments at each reporting date to determine whether a change in classification between equity and liabilities (assets) is required.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, we believe that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption.
Going Concern	Going Concern The accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has experienced recurring net losses and negative cash flows from operating activities. The Company anticipates that it will continue to incur losses into the foreseeable future and plans to supplement the funding of its operations through equity or debt financings, and business combinations to increase revenue sources and operating margins. There can be no assurance that the Company will be able to obtain equity or debt financing on acceptable terms, or at all. If the Company is not able to secure adequate additional funding, the Company may be forced to make reductions in spending, extend payment terms with suppliers, liquidate assets where possible, and/or suspend or curtail planned programs. Any of these actions could materially harm the Company’s business, results of operations, and future prospects, including its ability to continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects of the recoverability and classification of assets or the amounts and classification of liabilities that may result from uncertainty related to the Company’s ability to continue as a going concern.

Organization and Business Des22

Organization and Business Description (Tables)	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of assets acquired and goodwill	Description Amount Stocks issued $ 720,175 Cash given 350,000 Assets acquired, NBV (38,405 ) Liability assumed 25,748 Goodwill $ 1,057,508

Summary of Significant Accoun23

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Schedule of estimated useful lives of the related assets	Classification Estimated useful life Vehicles and equipment 7 years Equipment, furniture, and fixtures 5 to 7 years Computer hardware and software 3 years

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	2016 2015 Vehicles $ 158,372 $ 136,188 Furniture and equipment 63,520 47,140 Software 9,779 Total property and equipment at cost 231,671 183,328 Less accumulated depreciation (68,568 ) (30,535 ) Property and equipment, net $ 163,103 $ 152,793

PROVISION FOR INCOME TAXES (Tab

PROVISION FOR INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of components of the provision for income tax expense	2016 2015 Current: Federal $ - $ - State - - Foreign - - - - Deferred: Federal - - State - - - - Total provision (benefit) for income taxes $ - $ -
Schedule of reconciliation of the provision for income taxes	2016 2015 Federal tax benefit $ (281,345 ) $ (653,236 ) State benefit, net of Federal (21,421 ) (43,295 ) Permanent differences 85,188 171,084 Change in valuation allowance 217,578 525,448 Total $ - $ -
Schedule of deferred tax assets	Year Ended December 31, 2016 2015 Deferred tax assets: Net operating loss carryforward $ 776,125 $ 580,087 Allowance for bad debt 26,845 1,804 Accrued compensated absences - 5,616 Depreciation 24,684 (5,434 ) Stock-based compensation - 121,017 Total gross deferred tax assets 827,654 703,089 Less: valuation allowance (827,654 ) (703,089 ) Net deferred tax assets $ - $ -

STOCK BASED COMPENSATION (Table

STOCK BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2016
Share-based Compensation [Abstract]
Schedule of option activity	Weighted Average Weighted Remaining Average Contractual Aggregate Options Shares Exercise Price Term (years) Intrinsic Value Outstanding at December 31, 2013 - $ - Options granted 775,000 0.0001 Exercised - Forfeited, cancelled or expired — — Outstanding at December 31, 2014 775,000 $ 0.0001 Options granted 1,000,000 0.18 Exercised — — Forfeited, cancelled or expired — — Outstanding at December 31, 2015 1,775,000 $ 0.18 9.75 $ 0.23 Options granted 5,000,000 0.18 0.41 Outstanding at December 31, 2016 6,775,000 $ 0.18 9.75 $ 0.23

SUPPLEMENTAL NON-CASH DISCLOS27

SUPPLEMENTAL NON-CASH DISCLOSURES (Tables)	12 Months Ended
	Dec. 31, 2016
Supplemental Cash Flow Elements [Abstract]
Schedule of supplemental non-cash	Description 2016 2015 Cash paid during the year for Income taxes - - Interest - 745 Financing Activities Share redemption 261,573 Conversion of debt and accrued interest to preferred stock 479,853 Investing Activities Acquisition of fixed assets 38,415 - Acquisition of intangibles 1,057,509 -

INTERIM FINANCIAL STATEMENTS 28

INTERIM FINANCIAL STATEMENTS DISCLOSURES (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Schedule of interim Balance sheet	INTERIM BALANCE SHEETS September 30, June 30, March 31, ASSETS Current Assets Cash and cash equivalents $ 211,281 $ 142,395 $ 23,142 Accounts receivable - net of allowance for doubtful accounts 160,701 4,521 49,454 Prepaid expenses 55,885 57,473 15,887 Total Current Assets 427,867 204,389 88,483 Property and equipment, net 168,809 138,866 146,193 Goodwill 1,057,509 - - TOTAL ASSETS $ 1,654,186 $ 343,255 $ 234,676 LIABILITIES AND STOCKHOLDERS’ EQUITY Current Liabilities Accounts payable $ 330,255 $ 305,547 $ 205,906 Accrued compensation and related benefits 503,808 473,005 485,229 Related party notes payable 196,905 123,905 46,905 Deferred revenue 127,225 113,493 1,845 Notes payable – from acquisition 25,748 - - Convertible notes payable - net of discount 162,868 87,868 97,868 Preferred dividends payable 18,621 18,621 18,621 Unit redemption payable 302,500 302,500 302,500 TOTAL LIABILITIES 1,667,931 1,424,939 1,158,874 STOCKHOLDERS’ EQUITY (DEFICIT) Preferred stock, $.001 par value, 20,000,000 shares authorized - issued and outstanding - 1,461,853, 1,461,853, 1,441,853 - September 30, 2016, June 30, 2016 and March 31, 2016 respectively 1,461 1,461 1,441 Common stock, $.001 par value, 500,000,000 shares authorized - issued and outstanding - 110,289,022, 98,289,022, 98,289,022 - September 30, 2016, June 30, 2016 and March 31, 2016 respectively 186,872 148,289 99,489 Additional paid-in capital 3,023,305 1,926,713 1,905,513 Accumulated deficit (3,225,384 ) (3,158,148 ) (2,930,661 ) Total stockholders’ equity (deficit) (13,745 ) (1,081,685 ) (924,198 ) TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 1,654,186 $ 343,255 $ 234,676 INTERIM BALANCE SHEETS ASSETS June 30, 2017 March 31, 2017 Current Assets Cash and cash equivalents $ 5,299 $ 10,160 Accounts receivable (net of allowance for doubtful accounts) 101,632 184,217 Prepaid expenses 59,769 87,563 Total Current Assets 166,700 281,940 Property and equipment, net 138,896 152,147 Goodwill 1,057,509 1,057,509 TOTAL ASSETS $ 1,363,104 $ 1,491,596 LIABILITIES AND STOCKHOLDERS’ EQUITY Current Liabilities Accounts payable $ 400,721 $ 387,571 Accrued compensation and related benefits 5,652 87,809 Related party notes payable 485,911 534,816 Deferred revenue (20,045 ) - Taxes payable 97,128 103,143 Notes payable 74,654 86,650 Preferred dividends payable 18,621 18,621 Unit redemption payable 302,500 302,500 TOTAL LIABILITIES 1,365,141 1,521,110 STOCKHOLDERS’ EQUITY (DEFICIT) Preferred stock, $.001 par value, 20,000,000 shares authorized - issued and outstanding - 1,461,853, 1,461,853, 1,441,853 - September 30, 2016, June 30, 2016 and March 31, 2016 respectively 1,461 1,461 Common stock, $.001 par value, 500,000,000 shares authorized - issued and outstanding - 110,289,022, 98,289,022, 98,289,022 - September 30, 2016, June 30, 2016 and March 31, 2016 respectively 132,452 126,352 Additional paid-in capital 4,115,920 3,770,479 Accumulated deficit (4,251,870 ) (3,927,806 ) Total stockholders’ equity (deficit) (2,037 ) (29,514 ) TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 1,363,104 $ 1,491,596
Schedule of interim statements of operations	STATEMENTS OF OPERATIONS THREE MONTHS ENDED SEPTEMBER 30, NINE MONTHS ENDED SEPTEMBER 30, 2016 2015 2016 2015 REVENUE $ 728,921 $ 635,854 $ 1,313,203 $ 663,255 DIRECT COSTS 458,417 400,521 847,937 415,015 GROSS PROFIT 270,504 235,333 465,267 248,240 OPERATING EXPENSES Wages and benefits 190,678 93,629 498,255 210,758 Professional fees 60,791 67,789 298,962 123,891 Bad debts (recovered) (183 ) 9,810 (60,253 ) 9,810 General and administrative 80,155 894,771 209,257 928,416 Total Operating Expenses 331,441 1,065,999 946,220 1,272,875 Loss from operations (60,937 ) (830,666 ) (480,953 ) (1,024,635 ) OTHER INCOME (EXPENSE) Interest income (expense) (6,299 ) (221,513 ) (26,297 ) (221,513 ) NET INCOME(LOSS) $ (67,236 ) $ (1,052,179 ) $ (507,251 ) $ (1,246,148 ) Weighted average shares outstanding - Basic and fully diluted 166,598,261 100,264,022 137,350,518 100,264,022 Net loss per share - basic and fully diluted $ (0.00 ) $ (0.01 ) $ (0.01 ) $ (0.01 ) STATEMENTS OF OPERATIONS THREE MONTHS ENDED JUNE 30, SIX MONTHS ENDED JUNE 30, 2016 2015 2016 2015 REVENUE $ 300,832 $ 2,220 $ 584,282 $ 27,401 DIRECT COSTS 222,923 14,494 389,520 14,494 GROSS PROFIT 77,909 (12,274 ) 194,763 12,907 OPERATING EXPENSES Wages and benefits 201,149 38,351 307,577 117,129 Professional fees 103,426 16,489 238,171 56,102 Bad debts (recovered) (60,071 ) - (60,071 ) - General and administrative 55,679 33,646 129,102 33,645 Total Operating Expenses 300,183 88,486 614,779 206,876 Income (loss) from operations (222,274 ) (100,760 ) (420,016 ) (193,969 ) Interest income (expense) (5,212 ) - (19,999 ) - NET INCOME(LOSS) $ (227,486 ) $ (100,760 ) $ (440,014 ) $ (193,969 ) Weighted average shares outstanding - Basic and fully diluted 145,642,868 99,485,734 122,565,945 99,485,734 Net loss per share - basic and fully diluted $ (0.00 ) $ (0.00 ) $ (0.00 ) $ (0.00 ) STATEMENTS OF OPERATIONS THREE MONTHS 2016 2015 REVENUE $ 283,450 $ 25,181 DIRECT COSTS 166,597 78,778 GROSS PROFIT 116,853 (53,597 ) OPERATING EXPENSES Wages and benefits 106,427 - Professional fees 134,744 39,612 General and administrative 73,424 - Total Operating Expenses 314,596 39,612 INCOME(LOSS) FROM OPERATIONS $ (197,742 ) $ (93,209 ) Interest income (expense) (14,786 ) - NET INCOME (LOSS) (212,528 ) (93,209 ) Weighted average shares outstanding Basic and fully diluted 99,485,734 99,485,734 Net loss per share - basic and fully diluted $ (0.00 ) $ (0.00 ) STATEMENTS OF OPERATIONS THREE MONTHS ENDED JUNE 30, SIX MONTHS ENDED JUNE 30, 2017 2016 2017 2016 REVENUE $ 851,044 $ 300,832 $ 1,908,280 $ 584,282 DIRECT COSTS 642,286 222,923 1,490,466 389,520 GROSS PROFIT 208,758 77,909 417,815 194,762 OPERATING EXPENSES Wages and benefits 131,580 209,149 243,784 307,577 Professional fees 46,541 104,426 93,081 238,171 Bad debts (recovered) - (60,071 ) - (60,071 ) General and administrative 354,702 55,679 721,591 129,102 Total Operating Expenses 532,822 300,183 1,058,456 614,779 Income (loss) from operations (324,064 ) (222,274 ) (640,641 ) (420,016 ) Interest income (expense) - (5,212 ) - (19,999 ) NET INCOME(LOSS) $ (324,064 ) $ (227,486 ) $ (640,642 ) $ (440,014 ) Weighted average shares outstanding - Basic and fully diluted 132,369,537 99,485,734 131,179,352 99,485,734 Net loss per share - basic and fully diluted $ (0.00 ) $ (0.00 ) $ (0.01 ) $ (0.00 ) STATEMENTS OF OPERATIONS THREE MONTHS PERIOD ENDED 2017 2016 REVENUE $ 1,057,237 $ 283,450 DIRECT COSTS 848,180 166,597 GROSS PROFIT 209,057 116,853 OPERATING EXPENSES Wages and benefits 112,204 106,427 Professional fees 46,541 134,744 General and administrative 366,889 73,424 Total Operating Expenses 525,634 314,596 Income (loss) from operations (316,578 ) (197,742 ) Interest income (expense) - (14,786 ) NET INCOME(LOSS) $ (316,578 ) $ (212,528 ) Weighted average shares outstanding Basic and fully diluted 126,351,955 99,485,734 Net loss per share - basic and fully diluted $ (0.00 ) $ (0.00 )
Schedule of interim cash flow statements	2016 2015 Cash Flows from Operating Activities Net income (loss) $ (507,251 ) $ (1,246,148 ) Adjustments to reconcile net loss Depreciation 32,326 8,484 Loss (gain) on disposal of asset - 1,873 Stock based compensation 38,553 - Interest expense 1,800 218,064 Discount amortization 10,606 Changes in operating assets and liabilities Accounts receivable (121,128 ) 81,808 Prepaid expenses (31,315 ) - Accounts payable 88,617 44,104 Accrued compensation 60,924 218,712 Other accrued expenses - (57,286 ) Customer deposits - (58,226 ) Accrued vacation - 3,865 Deferred revenue 59,774 - Cash Used In Operating Activities (367,093 ) (535,423 ) Cash Flows from Investing Activities Purchase of Big Al’s (350,000 ) - Purchase of furniture, vehicles and equipment (9,928 ) (141,429 ) Proceeds from disposal asset 14,128 Cash Used In Investing Activities (359,928 ) (127,301 ) Cash Flows from Financing Activities Proceeds from issuance of shares 643,170 429,000 Proceeds from subscription receivable - 2,250 Note payables 238,200 472,405 Redeemable units - (247,500 ) Cash Provided by Financing Activities 881,370 656,155 Change in Cash and Cash Equivalents 154,350 (6,569 ) Cash and Cash Equivalents - Beginning of period 56,932 42,525 Cash and Cash Equivalents -End of period $ 211,281 $ 35,956 CASH FLOW STATEMENTS SIX MONTHS PERIOD ENDED JUNE 30, 2016 2015 Cash Flows from Operating Activities Net loss $ (440,015 ) $ (193,969 ) Adjustments to reconcile net loss Depreciation 14,653 - Stock based compensation 15,998 - Interest expense 1,200 - Discount amortization 10,606 Changes in operating assets and liabilities Accounts receivable 35,052 (27,401 ) Prepaid expenses (32,902 ) - Accounts payable 63,909 99,157 Accrued compensation 30,121 47,487 Deferred revenue 46,042 - Cash Used in Operating Activities (256,062 ) (74,726 ) Cash Flows from Investing Activities Purchase of furniture, vehicles and equipment (726 ) - Cash Used in Investing Activities (726 ) - Cash Flows from Financing Activities Issuance of shares 250,725 - Note payable 90,800 69,642 Cash Provided by Financing Activities 341,525 69,642 Change in Cash and Cash Equivalents 85,464 (5,084 ) Cash and Cash Equivalents - Beginning of period 56,932 (1,870 ) Cash and Cash Equivalents -End of period $ 142,395 $ (6,954 ) CASH FLOW STATEMENTS THREE MONTHS PERIOD ENDED MARCH 31, 2016 2015 Cash Flows from Operating Activities Net loss $ (212,528 ) (93,209 ) Adjustments to reconcile net loss Depreciation 7,327 - Stock based compensation 7,999 - Interest expense 600 - Discount amortization 10,606 - Changes in operating assets and liabilities Accounts receivable (9,881 ) (25,181 ) Prepaid expenses 8,683 - Accounts payable (35,732 ) 39,613 Accruals 42,345 42,034 Deferred revenue (65,606 ) - Cash Used in Operating Activities (246,187 ) (36,743 ) Cash Flows from Investing Activities Purchase of furniture, vehicles and equipment (727 ) - Cash Used in Investing Activities (726 ) - Cash Flows from Financing Activities Issuance of shares 188,724 - Note payable 24,400 36,743 Cash Provided by Financing Activities 213,124 36,743 Change in Cash and Cash Equivalents (33,790 ) - Cash and Cash Equivalents - Beginning of period 56,932 (1,870 ) Cash and Cash Equivalents -End of period $ 23,142 $ (1,870 ) CASH FLOW STATEMENTS SIX MONTHS PERIOD ENDED JUNE 30, 2017 2016 Cash Flows from Operating Activities Net loss $ (640,642 ) $ (440,014 ) Adjustments to reconcile net loss Depreciation 31,886 14,653 Stock based compensation 93,081 15,998 Interest expense 1,200 Discount amortization - 10,606 Changes in operating assets and liabilities Accounts receivable 120,962 35,052 Prepaid expenses 57,748 (32,903 ) Accounts payable (22,374 ) 63,909 Accrued compensation 2,016 30,121 Deferred revenue - 46,042 Cash Used in Operating Activities (402,843 ) (255,336 ) Cash Flows from Investing Activities Purchase of furniture, vehicles and equipment (7,089 ) (727 ) Cash Used in Investing Activities (7,089 ) (727 ) Cash Flows from Financing Activities Issuance of shares - 250,725 Note payable - related party 310,000 90,800 Convertible notes 102,814 - Lien notes payable (2,259 ) Cash Provided by Financing Activities 410,555 341,525 Change in Cash and Cash Equivalents 623 85,464 Cash and Cash Equivalents - Beginning of period (24,196 ) 56,932 Cash and Cash Equivalents -End of period $ (23,573 ) $ 142,395 CASH FLOW STATEMENTS THREE MONTHS PERIOD ENDED MARCH 31 2017 2016 Cash Flows from Operating Activities Net loss $ (316,578 ) $ (212,528 ) Adjustments to reconcile net loss Depreciation 18,280 7,326 Stock based compensation 46,541 7,999 Interest expense 600 Discount amortization - 10,606 Changes in operating assets and liabilities Accounts receivable 49,814 (9,881 ) Prepaid expenses 28,874 8,683 Accounts payable 22,495 (35,732 ) Accrued compensation 90,188 42,345 Deferred revenue - (65,606 ) Cash Used in Operating Activities (77,927 ) (246,187 ) Cash Flows from Investing Activities Purchase of furniture, vehicles and equipment (7,089 ) (727 ) Cash Used in Investing Activities 7,089 ) (727 ) Cash Flows from Financing Activities Issuance of shares - 188,724 Lien notes payable (877 ) - Note payable 102,814 24,400 Cash Provided by Financing Activities 101,937 213,124 Change in Cash and Cash Equivalents 16,921 (33,789 ) Cash and Cash Equivalents - Beginning of period (24,196 ) 56,932 Cash and Cash Equivalents -End of period $ (7,275 ) $ 23,142

Organization and Business Des29

Organization and Business Description (Details) - USD ($)	1 Months Ended
	Aug. 18, 2016	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015
Organization And Business Description [Line Items]
Goodwill		$ 1,057,509	$ 1,057,509	$ 0	$ 0	$ 0
Asset purchase agreement | Sellers
Organization And Business Description [Line Items]
Stocks issued	720,175
Cash given	$ 350,000
Assets acquired, NBV	(38,405)
Liability assumed	25,748
Goodwill	$ 1,057,508

Organization and Business Des30

Organization and Business Description (Detail Textuals)

Aug. 05, 2016USD ($)Purchasershares

Sep. 04, 2015shares

Nov. 30, 2016shares

Oct. 31, 2016shares

Sep. 30, 2016shares

Aug. 31, 2016shares

Aug. 18, 2016USD ($)shares

Mar. 31, 2016USD ($)

Jun. 30, 2016USD ($)

Sep. 30, 2016USD ($)

Dec. 31, 2016USD ($)

Dec. 31, 2015shares

Organization And Business Description [Line Items]

Ownership interest in Canna Security

100.00%

Number of common shares cancelled after recapitalization

103,000,000

Number of common shares exchanged for member units outstanding

30,196,272

30,196,272

Percentage of common stock shares

70.00%

Number of restricted common stock shares issued

279,600

3,283,333

12,500,000

Aggregate purchase price of common stock | $

$ 188,724

$ 250,725

$ 643,170

$ 938,755

Income Tax Examination, Penalties and Interest Expense | $

$ 250,000

Big Al's

Organization And Business Description [Line Items]

Cash payment to Sellers | $

$ 350,000

Number of restricted common stock shares issued

12,000,000

Asset purchase agreement | Sellers

Organization And Business Description [Line Items]

Cash payment to Sellers | $

$ 350,000

Issuance of restricted common stock to sellers

12,000,000

Earn out payment in cash | $

$ 100,000

Number of restricted common stock shares issued

4,000,000

Settlement agreement | Daniel williams

Organization And Business Description [Line Items]

Cash payment for settlement | $

$ 575,000

Stock purchase agreements

Organization And Business Description [Line Items]

Ownership interest in Canna Security

50.19%

Number of stock purchaser | Purchaser

3

Number of restricted common stock

50,000,000

Aggregate purchase price of common stock | $

$ 700,000

Stock purchase agreements | Emil Assentato

Organization And Business Description [Line Items]

Number of restricted common stock

43,571,429

Stock purchase agreements | Silvestro Spilabotte, Jr.

Organization And Business Description [Line Items]

Number of restricted common stock

2,142,857

Stock purchase agreements | 15E 30 West Street, LLC

Organization And Business Description [Line Items]

Number of restricted common stock

4,285,714

Summary of Significant Accoun31

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2016
Vehicles and equipment
Leasehold improvements
Lesser of useful life or lease term	7 years
Equipment, furniture and fixtures
Leasehold improvements
Lesser of useful life or lease term	5 to 7 years
Computer hardware and software
Leasehold improvements
Lesser of useful life or lease term	3 years

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 231,671				$ 183,328
Less accumulated depreciation	(68,568)				(30,535)
Property and equipment, net	163,103	$ 168,809	$ 138,866	$ 146,193	152,793
Vehicles
Property, Plant and Equipment [Line Items]
Property and equipment, gross	158,372				136,188
Furniture and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	63,520				47,140
Software
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 9,779				$ 0

PROVISION FOR INCOME TAXES (Det

PROVISION FOR INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Current:
Federal	$ 0	$ 0
State	0	0
Foreign	0	0
Current total	0	0
Deferred:
Federal	0	0
State	0	0
Deferred total	0	0
Total provision (benefit) for income taxes	$ 0	$ 0

PROVISION FOR INCOME TAXES (D34

PROVISION FOR INCOME TAXES (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Federal tax benefit	$ (281,345)	$ (653,236)
State benefit, net of Federal	(21,421)	(43,295)
Permanent differences	85,188	171,084
Change in valuation allowance	217,578	525,448
Total	$ 0	$ 0

PROVISION FOR INCOME TAXES (D35

PROVISION FOR INCOME TAXES (Details 2) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Net operating loss carryforward	$ 776,125	$ 580,087
Allowance for bad debt	26,845	1,804
Accrued compensated absences	0	5,616
Depreciation	24,684	(5,434)
Stock-based compensation	0	121,017
Total gross deferred tax assets	827,654	703,089
Less: valuation allowance	(827,654)	(703,089)
Net deferred tax assets	$ 0	$ 0

PROVISION FOR INCOME TAXES (D36

PROVISION FOR INCOME TAXES (Detail Textuals)	12 Months Ended
	Dec. 31, 2016USD ($)
Income Tax Disclosure [Abstract]
Effective tax rate for United States federal and state income taxes	36.25%
Federal and state net operating losses	$ 2,341,738

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Detail Textuals)	1 Months Ended
	Sep. 30, 2016USD ($)
Commitments and Contingencies Disclosure [Abstract]
Operating lease term	3 years
Operating lease monthly lease payments average	$ 2,561

UNIT REDEMPTION PAYABLE (Detail

UNIT REDEMPTION PAYABLE (Detail Textuals)	Oct. 15, 2013USD ($)Board_Membershares	Sep. 30, 2015USD ($)shares	Jan. 31, 2015USD ($)shares	Sep. 30, 2015USD ($)shares	Dec. 31, 2015USD ($)shares	Dec. 31, 2016USD ($)shares	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)
Capital Unit [Line Items]
Preferred stock, shares issued | shares					1,171,853	1,461,853
Value of preferred stock issued to investors					$ 1,172	$ 1,461	$ 1,461	$ 1,461	$ 1,441
Payment of mandatorily redeemable units				$ 247,500	247,500
Unit redemption payable					$ 302,500	$ 302,500	$ 302,500	$ 302,500	$ 302,500
Series A Preferred Stock
Capital Unit [Line Items]
Preferred stock, shares issued | shares						1,461,853
Unit Purchase and Sale Agreement | Class A Units
Capital Unit [Line Items]
Number of units issued to investors | shares	250,000
Number of board members | Board_Member	2
Aggregate purchase price of units redeemed	$ 400,000
Total value of capital raised	$ 1,960,000
Purchase price for number of units to be repurchased			$ 550,000
Number of units redeemed | shares			125,000
Percentage of redemption price of units			45.00%
Maturity term for redemption of units			5 days
Number of units repurchased | shares		125,000
Payment of mandatorily redeemable units		$ 247,500
Unit Purchase and Sale Agreement | Class A Units | Series A Preferred Stock
Capital Unit [Line Items]
Preferred stock, shares issued | shares		50,000		50,000
Value of preferred stock issued to investors		$ 50,000		$ 50,000

NOTES PAYABLE (Detail Textuals)

NOTES PAYABLE (Detail Textuals)	1 Months Ended			12 Months Ended
	Aug. 31, 2016USD ($)$ / shares	Jun. 30, 2016USD ($)	Dec. 31, 2015USD ($)Days$ / shares	Dec. 31, 2015USD ($)shares	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Mar. 31, 2016USD ($)
Short-term Debt [Line Items]
Convertible notes payable, net of discount		$ 87,868	$ 87,262	$ 87,262	$ 55,125	$ 162,868	$ 97,868
Convertible note
Short-term Debt [Line Items]
Aggregate principal amount	$ 55,125
Conversion rate percentage of lowest listed closing market price	65.00%
Floor price per share | $ / shares	$ 0.0035
Common Stock
Short-term Debt [Line Items]
Number of shares issued under debt conversion | shares				124,000
Series A Convertible Preferred Stock | Jelena Doukas | Adriatic Advisors, LLC
Short-term Debt [Line Items]
Ownership percentage in series A convertible preferred stock.		5.00%
Promissory note
Short-term Debt [Line Items]
Promissory notes issued				$ 460,500
Accrued interest			19,354	$ 19,354
Debt instrument principal amount			$ 84,000
Conversion beginning date			6 months
Conversion rate percentage			65.00%
Trading days | Days			10
Stock price | $ / shares			$ 0.10
Promissory note | Minimum
Short-term Debt [Line Items]
Interest rate			8.00%	8.00%
Promissory note | Maximum
Short-term Debt [Line Items]
Interest rate			18.00%	18.00%
Promissory note | Series A Convertible Preferred Stock
Short-term Debt [Line Items]
Number of shares issued under debt conversion | shares				479,853

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Detail Textuals) - USD ($)	1 Months Ended	12 Months Ended
	Aug. 18, 2016	Dec. 31, 2014	Dec. 31, 2016	Mar. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Receivables from related party					$ 261,573
Notes payable to related party			$ 342,905		21,905
Former Chief Executive Officer
Related Party Transaction [Line Items]
Receivables from related party					$ 261,573
Amount charged as compensation to cancel a loan receivable			$ 261,573
Number of common stock to treasury in exchange for receivable forgiveness				1,200,000
Cash payment for dispute settlment	$ 575,000
Advance payment to related party		$ 261,573

STOCK BASED COMPENSATION (Detai

STOCK BASED COMPENSATION (Details) - Stock options - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Options
Beginning	1,775,000	775,000	0
Options granted	5,000,000	1,000,000	775,000
Exercised		0	0
Forfeited, cancelled or expired		0	0
Ending	6,775,000	1,775,000	775,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Beginning	$ 0.18	$ 0.0001	$ 0
Options granted	0.18	0.18	0.0001
Exercised		0	0
Forfeited, cancelled or expired		0	0
Ending	$ 0.18	$ 0.18	$ 0.0001
Weighted average remaining contractual term	9 years 9 months	9 years 9 months
Aggregate intrinsic value of options granted	$ 0.41
Aggregate intrinsic value	$ 0.23	$ 0.23

STOCK BASED COMPENSATION (Det42

STOCK BASED COMPENSATION (Detail Textuals) - Stock options - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted	5,000,000	1,000,000	775,000
Total grant date fair value of options	$ 159,979
Option pricing method	Black-Scholes Option pricing model
Average expected term	6 years 6 months
Expected volatility	300.00%
Expected dividend rate	0.00%
Aggregate intrinsic value of options granted	$ 0.41
Stock option expense	146,301
Stock option compensation	146,301	$ 283,083
Unrecognized compensation expense	$ 8,346

STOCKHOLDER'S EQUITY (Detail Te

STOCKHOLDER'S EQUITY (Detail Textuals) - USD ($)	Aug. 05, 2016	Sep. 04, 2015	Nov. 30, 2016	Oct. 31, 2016	Sep. 30, 2016	Aug. 31, 2016	Mar. 31, 2016	Jun. 30, 2016	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Member units outstanding													1,115,625
Ownership interest		100.00%
Aggregate purchase price of common stock							$ 188,724	$ 250,725	$ 643,170		$ 938,755
Number of common shares exchanged for member units outstanding		30,196,272										30,196,272
Consideration associated with recapitalization												$ 74,580
Number of common shares outstanding prior to the recapitalization		133,584,000
Number of common shares cancelled after recapitalization		103,000,000
Preferred stock, shares issued											1,461,853	1,171,853
Preferred stock, shares outstanding											1,461,853	1,171,853
Preferred stock, par value (in dollars per share)											$ 0.001	$ 0.001
Value of stock issued											$ 290,000	$ 429,000
Issuance of preferred shares for cash												$ 213,000
Number of restricted common stock shares issued (in shares)			279,600	3,283,333	12,500,000
Proceeds from issuance of restricted common stock			$ 13,980	$ 85,000	$ 150,000					$ 2,250
Stock purchase agreements
Class of Stock [Line Items]
Ownership interest	50.19%
Number of restricted common stock	50,000,000
Aggregate purchase price of common stock	$ 700,000
Big Al's
Class of Stock [Line Items]
Number of restricted common stock shares issued (in shares)						12,000,000
Common Stock
Class of Stock [Line Items]
Promissory notes exchanged for shares												124,000
Preferred Stock
Class of Stock [Line Items]
Consideration associated with recapitalization												$ 30,196
Promissory notes exchanged for shares												19,353
Issuance of preferred shares for cash (in shares)											290,000	429,000
Value of stock issued											$ 289	$ 429
Issuance of preferred shares for cash												$ 213
Issuance of preferred shares for cash (in shares)												213,000
Series A Convertible Preferred Stock
Class of Stock [Line Items]
Preferred stock, shares issued											1,461,853
Preferred stock, shares outstanding											1,461,853
Preferred stock, dividend rate											5.00%
Preferred stock, par value (in dollars per share)											$ 1
Conversion price per share											$ 0.25
Common stock, voting rights											one vote
Term for preferred share conversion											5 years
Starting period for unpaid dividends											3 years
Accrued dividends, payable in cash											$ 18,621
Aggregate indebtedness											$ 100,000
Threshold percentage limit of preferred share holder											51.00%
Cash redemption price percentage of the stated value											130.00%
Issuance of preferred shares for cash (in shares)											290,000
Value of stock issued											$ 290,000

ACQUISITION (Detail Textuals)

ACQUISITION (Detail Textuals) - USD ($)	1 Months Ended
	Nov. 30, 2016	Oct. 31, 2016	Sep. 30, 2016	Aug. 18, 2016
Business Acquisition [Line Items]
Number of restricted common stock shares issued (in shares)	279,600	3,283,333	12,500,000
Asset purchase agreement | Sellers
Business Acquisition [Line Items]
Cash payment to Sellers				$ 350,000
Issuance of restricted common stock to sellers				12,000,000
Earn out payment in cash				$ 100,000
Number of restricted common stock shares issued (in shares)				4,000,000

SUPPLEMENTAL NON-CASH DISCLOS45

SUPPLEMENTAL NON-CASH DISCLOSURES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash paid during the year for
Income taxes	$ 0	$ 0
Interest	0	745
Financing Activities
Share redemption	261,573	0
Conversion of debt and accrued interest to preferred stock	0	479,853
Investing Activities
Acquisition of fixed assets	38,415	0
Acquisition of intangibles	$ 1,057,509	$ 0

INTERIM FINANCIAL STATEMENTS 46

INTERIM FINANCIAL STATEMENTS DISCLOSURES - BALANCE SHEETS (Details) - USD ($)	Jun. 30, 2017	Mar. 31, 2017	Jan. 01, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014
Current Assets
Cash and cash equivalents				$ 0	$ 211,281	$ 142,395	$ 23,142	$ 56,932	$ 35,956	$ (6,954)	$ 42,525	$ 42,525
Accounts receivable - net of allowance for doubtful accounts				247,109	160,701	4,521	49,454	39,573
Prepaid expenses				88,422	55,885	57,473	15,887	24,570
Total Current Assets				335,531	427,867	204,389	88,483	121,075
Property and equipment, net				163,103	168,809	138,866	146,193	152,793
Goodwill				1,057,509	1,057,509	0	0	0
TOTAL ASSETS				1,556,142	1,654,186	343,255	234,676	535,441
Current Liabilities
Accounts payable				441,738	330,255	305,547	205,906	241,638
Accrued compensation and related benefits				0	503,808	473,005	485,229	442,884
Related party notes payable				342,905	196,905	123,905	46,905	21,905
Deferred revenue				0	127,225	113,493	1,845	67,451
Notes payable - from acquisition				25,748	25,748	0	0	0
Convertible notes payable - net of discount				55,125	162,868	87,868	97,868	87,262
Preferred dividends payable				18,621	18,621	18,621	18,621	18,621
Unit redemption payable				302,500	302,500	302,500	302,500	302,500
TOTAL LIABILITIES				1,315,619	1,667,931	1,424,939	1,158,874	1,182,261
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, $.001 par value, 20,000,000 shares authorized - issued and outstanding - 1,461,853, 1,461,853, 1,441,853 - September 30, 2016, June 30, 2016 and March 31, 2016 respectively				1,461	1,461	1,461	1,441	1,172
Common stock, $.001 par value, 500,000,000 shares authorized - issued and outstanding - 110,289,022, 98,289,022, 98,289,022 - September 30, 2016, June 30, 2016 and March 31, 2016 respectively				126,352	186,872	148,289	99,489	99,489
Additional paid-in capital				3,723,939	3,023,305	1,926,713	1,905,513	1,970,652
Accumulated deficit				(3,611,229)	(3,225,384)	(3,158,148)	(2,930,661)	(2,718,133)
Total stockholders' equity (deficit)				240,523	(13,745)	(1,081,685)	(924,198)	(646,820)				$ (255,056)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY				$ 1,556,142	$ 1,654,186	$ 343,255	$ 234,676	$ 535,441
Subsequent event
Current Assets
Cash and cash equivalents	$ 5,299	$ 10,160	$ (24,196)
Accounts receivable - net of allowance for doubtful accounts	101,632	184,217
Prepaid expenses	59,769	87,563
Total Current Assets	166,700	281,940
Property and equipment, net	138,896	152,147
Goodwill	1,057,509	1,057,509
TOTAL ASSETS	1,363,104	1,491,596
Current Liabilities
Accounts payable	400,721	387,571
Accrued compensation and related benefits	5,652	87,809
Related party notes payable	485,911	534,816
Deferred revenue	(20,045)
Taxes payable	97,128	103,143
Notes payable - from acquisition	74,654	86,650
Convertible notes payable - net of discount	0	0
Preferred dividends payable	18,621	18,621
Unit redemption payable	302,500	302,500
TOTAL LIABILITIES	1,365,141	1,521,110
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, $.001 par value, 20,000,000 shares authorized - issued and outstanding - 1,461,853, 1,461,853, 1,441,853 - September 30, 2016, June 30, 2016 and March 31, 2016 respectively	1,461	1,461
Common stock, $.001 par value, 500,000,000 shares authorized - issued and outstanding - 110,289,022, 98,289,022, 98,289,022 - September 30, 2016, June 30, 2016 and March 31, 2016 respectively	132,452	126,352
Additional paid-in capital	4,115,920	3,770,479
Accumulated deficit	(4,251,870)	(3,927,806)
Total stockholders' equity (deficit)	(2,037)	(29,514)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,363,104	$ 1,491,596

INTERIM FINANCIAL STATEMENTS 47

INTERIM FINANCIAL STATEMENTS DISCLOSURES - STATEMENTS OF OPERATIONS (Details 1) - USD ($)	3 Months Ended								6 Months Ended			9 Months Ended		12 Months Ended
	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015
Subsequent Event [Line Items]
REVENUE			$ 728,921	$ 300,832	$ 283,450	$ 635,854	$ 2,220	$ 25,181		$ 584,282	$ 27,401	$ 1,313,203	$ 663,255	$ 2,335,323	$ 796,677
Cost of Revenue, Total			458,417	222,923	166,597	400,521	14,494	78,778		389,520	14,494	847,937	415,015	1,702,421	533,600
Gross Profit			270,504	77,909	116,853	235,333	(12,274)	(53,597)		194,762	12,907	465,267	248,240	632,901	263,077
OPERATING EXPENSES
Wages and benefits			190,678	201,149	106,427	93,629	38,351	0		307,577	117,129	498,255	210,758	556,903	1,224,694
Professional fees			60,791	104,426	134,744	67,789	16,489	39,612		238,171	56,102	298,962	123,891	385,653	338,104
Bad debts (recovered)			(183)	(60,071)		9,810				(60,071)		(60,253)	9,810	26,795
General and administrative			80,155	55,679	73,424	894,771	33,646	0		129,102	33,645	209,257	928,416	441,306	380,801
Total Operating Expenses			331,441	300,183	314,596	1,065,999	88,486	39,612		614,779	206,876	946,220	1,272,875	1,410,658	1,943,599
Income (loss) from operations			(60,937)	(222,274)	(197,742)	(830,666)	(100,760)	(93,209)		(420,016)	(193,969)	(480,953)	(1,024,635)	(777,757)	(1,680,522)
OTHER INCOME (EXPENSE)
Interest income (expense)			(6,299)	(5,212)	(14,786)	(221,513)		0		(19,999)		(26,297)	(221,513)	(115,339)	(222,137)
NET INCOME(LOSS)			$ (67,236)	$ (227,486)	$ (212,528)	$ (1,052,179)	$ (100,760)	$ (93,209)		$ (440,014)	$ (193,969)	$ (507,251)	$ (1,246,148)	$ (893,096)	$ (1,921,280)
Weighted average shares outstanding Basic and fully diluted			166,598,261	145,642,868	99,485,734	100,264,022	99,485,734	99,485,734		122,565,945	99,485,734	137,350,518	100,264,022
Net loss per share - basic and fully diluted			$ 0	$ 0	$ 0	$ (0.01)	$ 0	$ 0		$ 0	$ 0	$ (0.01)	$ (0.01)
Subsequent event
Subsequent Event [Line Items]
REVENUE	$ 851,044	$ 1,057,237							$ 1,908,280
Cost of Revenue, Total	642,286	848,180							1,490,466
Gross Profit	208,758	209,057							417,815
OPERATING EXPENSES
Wages and benefits	131,580	112,204							243,784
Professional fees	46,541	46,541							93,081
Bad debts (recovered)	0								0
General and administrative	354,702	366,889							721,591
Total Operating Expenses	532,822	525,634							1,058,456
Income (loss) from operations	(324,064)	(316,578)							(640,642)
OTHER INCOME (EXPENSE)
Interest income (expense)	0	0							0
NET INCOME(LOSS)	$ (324,064)	$ (316,578)							$ (640,642)
Weighted average shares outstanding Basic and fully diluted	132,369,537	126,351,955							131,179,352
Net loss per share - basic and fully diluted	$ 0	$ 0							$ (0.01)

INTERIM FINANCIAL STATEMENTS 48

INTERIM FINANCIAL STATEMENTS DISCLOSURES - CASH FLOW STATEMENTS (Details 2) - USD ($)	1 Months Ended			3 Months Ended								6 Months Ended			9 Months Ended		12 Months Ended
	Nov. 30, 2016	Oct. 31, 2016	Sep. 30, 2016	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015
Cash Flows from Operating Activities
Net income (loss)						$ (67,236)	$ (227,486)	$ (212,528)	$ (1,052,179)	$ (100,760)	$ (93,209)		$ (440,014)	$ (193,969)	$ (507,251)	$ (1,246,148)	$ (893,096)	$ (1,921,280)
Adjustments to reconcile net loss
Depreciation								7,326					14,653		32,326	8,484	38,033	22,830
Loss (gain) on disposal of asset																1,873		(860)
Stock based compensation								7,999					15,998		38,553		93,082	283,082
Interest expense								600					1,200		1,800	218,064		(222,615)
Discount amortization								10,606					10,606		10,606		(11,243)
Changes in operating assets and liabilities
Accounts receivable								(9,881)			(25,181)		35,052	(27,401)	(121,128)	81,808	207,536	(45,430)
Prepaid expenses								(8,683)					(32,903)		(31,315)		(63,852)	(20,543)
Accounts payable								(35,732)			39,613		63,909	99,157	88,617	44,104	200,100	145,407
Accrued compensation								42,345			42,034		30,121	47,487	60,924	218,712	(442,884)	395,237
Other accrued expenses																(57,286)
Customer deposits																(58,226)
Accrued vacation																3,865
Accounts payable - bank overdraft																	19,838
Preferred dividends payable																		18,621
Deferred revenue								(65,606)					46,042		59,774		(67,451)	9,225
Tax payables																	109,143
Cash Used in Operating Activities								(246,187)			(36,743)		(255,336)	(74,726)	(367,093)	(535,423)	(1,357,398)	(798,516)
Cash Flows from Investing Activities
Purchase of Big Al's															(350,000)		(350,000)
Purchase of furniture, vehicles and equipment								(727)					(727)		(9,928)	(141,429)	(9,928)	(148,110)
Proceeds from disposal asset																14,128		14,128
Cash Used in Investing Activities								(727)					(727)		(359,928)	(127,301)	(359,928)	(133,982)
Cash Flows from Financing Activities
Proceeds from issuance of preferred shares																429,000	290,000	642,000
Issuance of shares								188,724					250,725		643,170		938,755
Note payable - related party													90,800				300,106	11,905
Proceeds from subscription receivable	$ 13,980	$ 85,000	$ 150,000													2,250
Convertible notes																		540,500
Note payables								24,400			36,743			69,642	238,200	472,405
Payment of redeemable units																(247,500)		(247,500)
Cash Provided by Financing Activities								213,124			36,743		341,525	69,642	881,370	656,155	1,528,861	946,905
Change in Cash and Cash Equivalents								(33,789)					85,464	(5,084)	154,350	(6,569)	(56,932)	14,407
Cash and Cash Equivalents - Beginning of period		$ 211,281				142,395	23,142	56,932	(6,954)	42,525	42,525		56,932	42,525	56,932	42,525	56,932	42,525
Cash and Cash Equivalents -End of period			$ 211,281			$ 211,281	$ 142,395	$ 23,142	$ 35,956	$ (6,954)	$ 42,525		$ 142,395	$ (6,954)	$ 211,281	$ 35,956	$ 0	$ 56,932
Subsequent event
Cash Flows from Operating Activities
Net income (loss)				$ (324,064)	$ (316,578)							$ (640,642)
Adjustments to reconcile net loss
Depreciation					18,280							31,886
Stock based compensation					46,541							93,081
Changes in operating assets and liabilities
Accounts receivable					49,814							120,962
Prepaid expenses					(28,874)							(57,748)
Accounts payable					22,495							(22,374)
Accrued compensation					90,188							2,016
Cash Used in Operating Activities					(77,927)							(402,843)
Cash Flows from Investing Activities
Purchase of furniture, vehicles and equipment					(7,089)							(7,089)
Cash Used in Investing Activities					7,089							(7,089)
Cash Flows from Financing Activities
Note payable - related party												310,000
Convertible notes												102,814
Lien notes payable					(877)							(2,259)
Note payables					102,814
Cash Provided by Financing Activities					101,937							410,555
Change in Cash and Cash Equivalents					16,921							623
Cash and Cash Equivalents - Beginning of period				10,160	(24,196)							(24,196)
Cash and Cash Equivalents -End of period				$ 5,299	$ 10,160							$ 5,299

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	Jan. 01, 2017	Aug. 24, 2017	Aug. 22, 2017	Mar. 31, 2016	Jun. 30, 2016	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Subsequent Event [Line Items]
Amount of restricted and unregistered common stock							$ 290,000	$ 429,000
Proceeds from issuance of common shares				$ 188,724	$ 250,725	$ 643,170	$ 938,755
Subsequent event
Subsequent Event [Line Items]
Amount of restricted and unregistered common stock	$ 213,000
Issuance of preferred shares for cash (in shares)	8,000,000
Subsequent event | Dixie Holdings Llc
Subsequent Event [Line Items]
Issuance of restricted common stock shares		4,333,333
Subsequent event | Termination Agreement
Subsequent Event [Line Items]
Amount cancellation of repayment obligations		$ 403,000
Subsequent event | Convertible note | Adriatic Advisors Llc And Jelena Doukas
Subsequent Event [Line Items]
Proceeds from issuance of common shares			$ 8,000,000
Subsequent event | Convertible note | Pure Energy 714 Llc
Subsequent Event [Line Items]
Proceeds from issuance of common shares			$ 7,000,000
Subsequent event | Mr. Willett
Subsequent Event [Line Items]
Issuance of restricted common stock shares		9,100,000
Subsequent event | Mr. Willett | Dixie Holdings Llc
Subsequent Event [Line Items]
Issuance of preferred shares for cash (in shares)		4,333,333
Subsequent event | Mr. Willett | Stock Purchase Agreement
Subsequent Event [Line Items]
Amount of restricted and unregistered common stock		$ 40,000
Issuance of preferred shares for cash (in shares)		1,333,333
Subsequent event | Emil Assentato | Stock Purchase Agreement
Subsequent Event [Line Items]
Amount of restricted and unregistered common stock		$ 300,000
Issuance of preferred shares for cash (in shares)		10,756,528