Principal Solar (PSWW) 10-K 14 Apr 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Apr. 08, 2016	Jun. 30, 2015
Entity Registrant Name	Principal Solar, Inc.
Entity Central Index Key	1,587,476
Trading Symbol	psww
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		5,564,258
Entity Public Float			$ 2,135,680
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Solar Arrays [Member]
Other Assets
Property Plant and Equipment		$ 6,563,704
Construction in Progress [Member]
Other Assets
Property Plant and Equipment	$ 9,567,324	912,445
Cash and equivalents	498,330	104,328
Accounts receivable	$ 1,949	105,143
Deposits		250,000
Prepaid assets	$ 43,116	$ 49,831
Other receivable	1,624,000
Total current assets	$ 2,167,395	$ 509,302
Restricted cash		103,094
Total other assets	$ 9,567,324	7,579,243
Total assets	11,734,719	8,088,545
Current Liabilities
Accounts payable	513,363	293,239
Compensation payable	390,702	1,076,448
Interest payable	60,892	81,748
Accrued expenses and other liabilities	97,754	15,881
Note payable for insurance premiums	$ 33,495	33,250
Current portion of acquisition note payable, net of discount		249,816
Convertible notes, related parties		$ 630,000
Arowana note payable	$ 5,871,119
Commissions payable	1,540,000
Mediation settlement	800,000
Liabilities arising from reverse merger	1,003,839	$ 1,003,839
Total current liabilities	$ 10,311,164	3,384,221
Other Liabilities
Acquisition note payable, net of discount		4,403,163
Total liabilities	$ 10,311,164	$ 7,787,384
Commitments and Contingencies
Stockholders' Equity
Preferred stock: $0.01 par value; 100,000,000 shares authorized; 500,000 designated as Series A and 0 shares outstanding at December 31, 2015 and 2014
Common stock: $0.01 par value, 300,000,000 shares authorized, 5,564,258 and 5,311,817 shares issued and outstanding at December 31, 2015 and December 31, 2014, respectively	$ 55,642	$ 53,118
Additional paid-in capital	12,355,916	9,897,412
Accumulated deficit	(10,988,003)	(10,482,079)
Equity (deficit) attributable to common stockholders	$ 1,423,555	(531,549)
Noncontrolling interest in subsidiary		832,711
Total stockholders' equity	$ 1,423,555	301,162
Total liabilities and stockholders' equity	$ 11,734,719	$ 8,088,546

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Series A Preferred Stock [Member]
Mandatorily redeemable Series A preferred stock, shares designated (in shares)	500,000
Mandatorily redeemable Series A preferred stock, shares outstanding	$ 0
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock,shares authorized (in shares)	100,000,000	100,000,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	300,000,000	300,000,000
Common stock, shares issued (in shares)	5,564,258	5,311,817
Common stock, shares outstanding (in shares)	5,564,258	5,311,817

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Series A Preferred Stock [Member]
Other expense
Redeemable Series A preferred stock accretion and dividends	$ (184,896)
Power generation	483,239	$ 974,882
Total revenues	483,239	974,882
Depreciation	159,430	307,570
Direct operating costs	118,608	245,439
Total cost of revenues	278,038	553,009
Gross profit	205,201	421,873
General and administrative expenses	3,336,184	$ 3,168,623
Gain on sale and assignment of assets	(4,856,896)
Commissions	600,000
Mediation settlement	800,000
Impairment of assets	322,126	$ 113,661
Operating profit (loss)	3,787	(2,860,411)
Interest expense	1,732,643	504,883
Gain on derivative liability warrants	(1,250,000)	(32,239)
Total other expense	482,643	472,644
Loss before provision for income taxes	(478,856)	(3,333,055)
Total income tax provision	2,533	928
Net loss	(481,389)	(3,333,983)
Income attributable to noncontrolling interest in subsidiary	(24,535)	(45,908)
Net loss before preferred stock accretion and dividends	(505,924)	(3,379,891)
Net loss attributable to common stockholders	$ (690,820)	$ (3,379,891)
Net loss per share attributable to common stockholders, basic and diluted (in dollars per share)	$ (0.12)	$ (0.68)
Weighted average shares outstanding, basic and diluted (in shares)	5,564,084	4,955,228

Consolidated Statement of Stock

Consolidated Statement of Stockholders' (Deficit) Equity - USD ($)	Employee [Member]Additional Paid-in Capital [Member]	Employee [Member]Parent [Member]	Employee [Member]	Advisor [Member]Common Stock [Member]	Advisor [Member]Additional Paid-in Capital [Member]	Advisor [Member]Parent [Member]	Advisor [Member]	Series A Preferred Stock [Member]Additional Paid-in Capital [Member]	Series A Preferred Stock [Member]Parent [Member]	Series A Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Dec. 31, 2013											4,754,288
Balance at Dec. 31, 2013												$ 6,097,015	$ (7,102,188)	$ (957,630)	$ 786,803	$ (170,827)
Stock Issued During Period, Shares, New Issues											375,686
Common stock issued for cash												1,572,318		1,576,075		1,576,075
Warrant exercise (in shares)											181,818
Warrant exercise											$ 1,818	1,089,092		1,090,910		1,090,910
Option exercise (in shares)											25
Option exercise												25		25		25
Stock-based employee compensation expense	$ 130,060	$ 130,060	$ 130,060		$ 1,008,902	$ 1,008,902	$ 1,008,902
Stock-based advisor compensation expense	130,060	130,060	130,060		1,008,902	1,008,902	1,008,902
Net income (loss)															45,908	(3,333,983)
Balance (in shares) at Dec. 31, 2014											5,311,817
Balance at Dec. 31, 2014												9,897,412	(10,482,079)	(531,549)	832,711	$ 301,162
Common stock issued for cash (in shares)											375,686
Stock-based advisor compensation (in shares)											25
Preferred stock dividends
Preferred stock dividends
Net( loss) income															45,908	$ (3,333,983)
Stock Issued During Period, Shares, New Issues											279,839
Common stock issued for cash											$ 2,799	1,676,201		1,679,000		1,679,000
Option exercise (in shares)				22,500
Stock-based employee compensation expense	524,293	524,293	524,293		210,775	211,000	211,000
Stock-based advisor compensation expense	$ 524,293	$ 524,293	$ 524,293		$ 210,775	$ 211,000	$ 211,000
Net income (loss)													(505,924)	(505,924)	24,535	(481,389)
Balance (in shares) at Dec. 31, 2015											5,564,258
Balance at Dec. 31, 2015											$ 55,642	12,355,916	(10,988,003)	1,423,555		1,423,555
Fractional shares issued in reverse stock split (in shares)											102
Common stock issued for cash (in shares)											279,839
Series A Preferred stock and warrants issued for cash								$ (10,293)	$ (10,293)	$ (10,293)
Stock-based advisor compensation (in shares)				22,500
Shares cancelled upon settlement (in shares)											(50,000)
Shares cancelled upon settlement											$ (500)	500
Preferred stock dividends										(18,333)		(18,333)		(18,333)		(18,333)
Preferred stock dividends										$ (18,333)		(18,333)		(18,333)		(18,333)
Warrants issued with debt												$ 75,361		75,361		75,361
Sale of Powerhouse One															(857,246)	(857,246)
Net( loss) income													$ (505,924)	$ (505,924)	$ 24,535	$ (481,389)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Employee [Member]
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	$ 524,293	$ 130,060
Advisor [Member]
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	173,500	$ 1,008,902
Non-Cash Transactions:
Stock based advisor compensation expense	101,500
Arowana Note [Member]
FINANCING ACTIVITIES
Proceeds from Arowana note	5,871,119
Proceeds from Convertible Debt	5,871,119
Alpha Capital Anstalt [Member]
FINANCING ACTIVITIES
Proceeds from convertible debenture	1,250,000
Repayment of convertible debendure	(1,250,000)
TCH Principal Solar, LP [Member]
FINANCING ACTIVITIES
Proceeds from convertible debenture	1,089,535
Repayment of convertible debendure	(1,089,535)
Contractor [Member]
FINANCING ACTIVITIES
Proceeds from short-term note, related party	240,293
Net( loss) income	$ (481,389)	$ (3,333,983)
Stock issued as compensation for services
Depreciation, Depletion and Amortization	$ 159,430	$ 307,570
Gain on sale and assignment of assets	(4,856,896)
Gain on derivative liability on warrants	(1,250,000)	$ (32,240)
Impairment of assets	322,126	113,661
Amortization of debt discounts	$ 1,375,419	20,363
Option to acquire noncontrolling interest		46,010
Accounts receivable	$ 103,194	846
Deposits		(240,000)
Prepaid assets	$ 48,365	$ (1,214)
Other receivable	(1,624,000)
Accounts payable	189,883	$ 233,271
Compensation payable	(685,746)	516,450
Interest payable	(20,856)	54,995
Accrued expenses and other liabilities	81,873	$ 12,504
Commissions payable	1,540,000
Mediation settlement	$ 800,000
Liabilities arising from reverse merger		$ 49,872
Net cash used in operating activities	$ (3,600,804)	$ (1,112,933)
Sale and assignment of assets	15,351,752
Non-controlling interest in Powerhouse One	(857,246)
Construction in progress	(12,749,846)	$ (912,445)
Net cash provided by (used in) investing activities	1,744,660	$ (912,445)
Proceeds from Arowana note	50,000
Proceeds from sale of common stock	1,679,000	$ 1,576,099
Repayment of convertible debendure	(4,703,037)	$ (235,936)
Proceeds from Issuance of Preferred Stock and Preference Stock	989,707
Redemption of Series A Preferred stock	(1,000,000)
Proceeds from Convertible Debt	50,000
Repayment of convertible note	(50,000)
Issuance (repayment) of convertible notes, related parties	(870,293)	$ (630,000)
Issuance (repayment) of convertible notes, related parties	870,293	630,000
Payments on note payable for insurance premiums	(41,404)	$ (540)
Preferred stock dividends	(18,333)
Change in restricted cash	103,094	$ 37,550
Net cash provided by financing activities	2,250,146	2,007,173
Increase (decrease) in cash and equivalents	394,002	(18,205)
Cash and equivalents, beginning of period	104,328	122,533
Cash and equivalents, end of period	498,330	104,328
Supplemental Disclosures
Interest paid	493,317	379,654
Income taxes paid	0	$ 0
Non-Cash Transactions:
Deposit applied to construction in progress	250,000
Construction in progress in accounts payable	$ 30,241
Derivative liability on investor warrants		$ 1,090,910
Note payable for insurance premiums	$ 41,650	$ 24,750

Note 1 - Overview

Note 1 - Overview	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 - OVERVIEW The Company Principal Solar, Inc. (“PSI”, the “Company”, “our”, “us”, or “we”) was incorporated on July 8, 2010, under the laws of the State of Texas and became a New York corporation upon consummation of a reverse merger. On March 7, 2011, the Company was acquired by Kupper Parker Communications, Inc. (“KPCG”), then a public shell company, in a reverse merger transaction whereby KPCG merged with and into PSI, with KPCG remaining as the surviving corporation and PSI becoming a wholly owned subsidiary of KPCG. In connection with the merger, the Company changed its corporate name from “Kupper Parker Communications, Inc.” to “Principal Solar, Inc.”. In accordance with the terms of this transaction, the shareholders of PSI exchanged all of their shares of PSI's $.01 par value common stock ("Common Stock") for shares of KPCG common stock that, immediately following the transaction, represented approximately 82 percent of the issued and outstanding Common Stock of the Company. In October 2012, the Company was re-domiciled in Delaware. The Company was authorized to issue 300,000,000 shares of Common Stock with a par value of $.01 per share and 100,000,000 shares of preferred stock with a par value of $0.01 per share ("Preferred Stock"). In April 2016, the Company amended its Certificate of Incorporation reducing authorized shares to 15,000,000 shares of Common Stock and 2,000,000 shares of preferred stock. Par value of $.01 per share remained unchanged. PSI is traded on the OTCPink ® Business Historically, our business plan has been to acquire, build, own, and operate profitable, large-scale solar generation facilities (collectively, "solar development"). The Company has failed to secure sufficient project financing to build large-scale solar generation facilities as planned, and is not considering any new large utility-scale solar projects at this time. Currently, the Company is negotiating to assign its interest in its Sunrise V (IS 42) project in order to create liquidity or otherwise remove obligations of the Company regarding current projects. See "Disposition of Sunrise V". The consummation of any agreement is subject to entering into a separate construction contract, and final closing is subject to the buyer securing financing and other conditions, some of which may be beyond the Company’s control. If all of the conditions are satisfied, the consummation of the assignment is expected to occur in the second quarter of 2016. See discussion below under "Disposition of Principal Sunrise V". The Company is also considering disposition of its remaining development projects acquired in partnership with Arowana International Limited ("Arowana"). See discussion herein under “Additional Projects”. Successful disposition of one or more of the Company's projects is necessary to the Company's ability to meet its obligations coming due during 2016. Failure to complete the dispositions, or complete them on expected terms, could cause the Company to lose its cumulative investment in one or more of the projects and cause it to cease operations. The Company sold its primary operating facility, Powerhouse One, LLC, effective July 1, 2015, from which it had generated approximately 96% of its revenues in 2015 and 2014. The remaining operating facility, SunGen StepGuys, LLC, was written-off in December 2015, as an impaired asset. Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the U.S. ("GAAP") and the rules of the Securities and Exchange Commission. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the periods presented have been reflected herein. Going Concern The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. As of December 31, 2015, the Company has an accumulated deficit of approximately $11.0 million, and the Company has had negative cash flows from operations since inception. Further, the Company is not considering any new large utility-scale solar projects at this time. Its ability to continue as a going concern is dependent upon the ability of the Company to collect its amounts receivable and dispose of its remaining development assets under development in order to meet its obligations, pay its liabilities arising from normal business operations when they come due, and potentially develop and execute upon a new business strategy. The outcome of these matters cannot be predicted with any certainty at this time and raise substantial doubt that the Company will be able to continue as a going concern. These consolidated financial statements do not include any adjustments to the amounts and classification of assets and liabilities that may be necessary should the Company be unable to continue as a going concern. Concentration Historically, approximately 96% of our consolidated power generation revenue arose from our Powerhouse One solar installation. The Powerhouse One subsidiary was sold in August 2015 (see NOTE 5, "Sale of Powerhouse One"). Reverse Stock Split On May 5, 2015, the Company's Board of Directors and stockholders representing a majority of the shares outstanding on that date voted to effect a 1:4 reverse stock split (the "May 2015 Reverse"). Unless otherwise stated or the context would require otherwise, all share amounts disclosed throughout these financial statements retroactively take into account the May 2015 Reverse, and all resulting fractional share amounts have been rounded to the nearest whole share. On May 6, 2015, the Company amended its Certificate of Incorporation with the State of Delaware reflecting the May 2015 Reverse.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2014-09, "Revenue from Contracts with Customers (Topic 606)”, which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five-step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. This guidance is effective for the annual period beginning after December 15, 2017 (updated per ASU 2015-14), and interim and annual periods thereafter. Early adoption is not permitted. We expect the new guidance will have no impact on the Company's current revenue recognition policy. In February 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2015-02 Consolidation (Topic 810) Amendments to the Consolidation Analysis, which affects the following areas of the consolidation analysis: limited partnerships and similar entities, evaluation of fees paid to a decision maker or service provider as a variable interest and in determination of the primary beneficiary, effect of related parties on the primary beneficiary determination and for certain investment funds. ASU No. 2015-02 is effective for fiscal years beginning after December 15, 2015, and for interim periods beginning after December 31, 2017. We are evaluating the impact of this standard on our consolidated financial position, results of operations and cash flows. In April 2015, FASB issued ASU No. 2015-03, "Interest - Imputation of Interest (Subtopic 835-30)" entitled "Simplifying the Presentation of Debt Issuance Costs". Effective for financial statements issued for fiscal years beginning after December 15, 2015, the statement provides that debt issuance costs are reflected as a discount to the debt on the Balance Sheet and amortized as additional interest expense over the life of the debt. While we have incurred such debt issuance costs in the past, such amounts have not been material, and we do not expect the adoption of this standard to have a material impact on our consolidated financial position, results of operations and cash flows. In November 2015, the FASB issued ASU No. 2015-17, "Income Taxes (Topic 7400) - Balance Sheet Classification of Deferred Taxes". ASU 2015-17 requires deferred tax assets to be presented separately from deferred tax liabilities, and further requires that each be presented as non-current in a classified Balance Sheet. The standard is effective for annual periods beginning after December 15, 2016. We do not expect the adoption of this standard to have a material impact on our consolidated financial position. In February 2016, the FASB issued ASU No. 2016-02, "Leases (Topic 842)". ASU 2016-02 requires all leases in excess of 12 months to be reported on the balance sheet as a liability based on the net present value of the expected lease payments, and a right-to-use asset for the term of the lease. On the statement of operations, capital leases will continue to be treated as financing transactions, meaning interest and amortization will be included as rent expense. Because interest is calculated on a declining balance over time, the cost of capital leases will look more expensive at the beginning of a lease. Leases that qualify as operating leases will be reported as rent expense . The standard is effective for annual periods beginning after December 15, 2018 . We are evaluating the impact of this standard on our consolidated financial position, results of operations and cash flows. Principles of Consolidation The Company consolidates the financial position, results of operations, and cash flows of all majority-owned subsidiaries. The consolidated financial statements include the accounts of the Company (including the dba Principal Solar Institute) and its subsidiaries SunGen Mill 77, LLC; SunGen Step Guys, LLC; and Powerhouse One, LLC (through the date of sale, July 1, 2015). Significant intercompany accounts and transactions have been eliminated in consolidation. Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants on the measurement date. We believe the carrying values of our current assets and current liabilities approximate their fair values, and the carrying value of our notes payable approximate their estimated fair value for debts with similar terms, interest rates, and remaining maturities currently available to companies with similar credit ratings. All related party transactions are evaluated by our officers and/or Board of Directors who take into account various factors, including their fiduciary duty to the Company; the relationships of the related parties to the Company; the material facts underlying each transaction; the anticipated benefits to the Company and related costs associated with such benefits; and the terms the Company could receive from an unrelated third party. Despite this review, related party transactions may not be recorded at fair value. We do not engage in hedging activities, but did have a derivative instrument treated as a liability whose value was measured on a recurring basis (see "Fair Value Instruments" and "Derivative Liability on Warrants" included herein). Fair Value Instruments On March 2, 2015, the Company entered into a convertible debenture with Alpha Capital Anstalt ("Alpha") (See NOTE 6 - "Convertible Debenture (Alpha)"). In connection with the loan, the Company granted Alpha complex warrants with certain "down round" protection. As such, they were treated as a derivative liability and were valued using a binomial lattice-based option valuation model using holding period assumptions developed from the Company's business plan and management assumptions, and expected volatility from comparable companies including OTC Pink® and small-cap companies. Increases or decreases in the Company's share price, the volatility of the share price, changes in interest rates in general, and the passage of time all impacted the value of these warrants. The Company re-values these warrants at the end of each reporting period and any changes are reflected as gains or losses in current period results. (See NOTE 10 - DERIVATIVE LIABILITY ON WARRANTS). In August 2015, all principal and interest pursuant to the convertible debenture was paid in full thus eliminating the terms giving rise to a potential down round price adjustment of the warrants. As such, a final re-valuation as of the repayment date was recorded and the warrants are now considered equity instruments. Use of Estimates The preparation of our financial statements in accordance with GAAP requires us to, on an ongoing basis, make significant estimates and judgments that affect the reported values of assets, liabilities, revenues, expenses and related disclosure of contingent assets and liabilities. We base our estimates on historical experience and on various other assumptions we believe are reasonable under the circumstances, the results of which form the basis for our conclusions. Actual results may differ from these estimates under different assumptions or conditions. Such differences could have a material impact on our future financial position, results of operations, and cash flows. Cash and Equivalents We consider cash, deposits, and short-term investments with original maturities of three months or less as cash and equivalents. Our deposits are maintained primarily in two financial institutions and, at times, may exceed amounts covered by U.S. Federal Deposit Insurance Corporation insurance. Restricted Cash As part of the June 2013 financing with Bridge Bank, National Association (see "Acquisition Note Payable" herein), the Company agreed to maintain in a restricted cash account all proceeds, less debt service and approved expenses, generated by our Powerhouse One subsidiary. In August 2015, all principal and interest pursuant to the Acquisition Note Payable was paid in full and the requirement to restrict cash was eliminated. Accounts Receivable Accounts receivable are stated at amounts management expects to collect from outstanding balances. Management provides for probable uncollectible amounts through a charge to earnings and a credit to a valuation allowance based on its assessment of individual accounts. No allowance has been recorded in the accompanying financial statements. Solar Arrays Solar arrays are stated at historical cost, net of accumulated depreciation. Depreciation is computed using the straight-line method over the remaining estimated useful lives of the assets. The estimated useful lives of solar arrays are 25 years from the date first placed in service. Accumulated depreciation was $ 0 and $496,894 at December 31, 2015 and December 31, 2014, respectively. During the construction period, all costs and expenses related to the development and construction of a project, excluding administrative expenses, are recorded as construction in process. In each case where a solar array is installed on property subject to a real estate lease, the Company is obligated to remove such installation at the end of the lease terms. As the expected termination dates including renewal periods are decades off (2041-2084); there is little experience uninstalling solar arrays anywhere in the world; costs are expected to be minimal; and the scrap value of the materials is expected to exceed the cost of removal, such removal costs have not been separately accounted for. Construction in Progress The Company records as Construction in Progress those items of a capital and expense nature necessary to develop, construct, and place into service a solar project. Such costs consists primarily of the cost of the project company's acquisition rights, equipment costs, interconnection costs, and the costs of independent engineers, valuation firms, and rent, property taxes, financing costs, and insurance during the construction period. Long-Lived Assets The recoverability of the carrying value of long-lived assets is assessed when an indicator of impairment has been identified. For purposes of recognition and measurement of an impairment loss, a long-lived asset or group of assets is combined with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. For long-lived assets, when impairment indicators are present, the Company compares undiscounted future cash flows, including the eventual disposition of the asset group at market value, to the asset group’s carrying value to determine if the asset group is recoverable. If undiscounted cash flows are less than carrying value, the excess of carrying value over fair value is expensed in the period in which it is estimated to have occurred. Impairment charges were reported in both 2015 and 2014 and are presented in the Statement of Operations. Revenue Recognition Power generation revenue is recognized as delivered to the purchaser based upon electrical meters affixed to the solar array and measuring kilowatt-hours produced. Our current power generation operations do not generate renewable energy credits, performance-based incentives, or similar credits to the benefit of the Company. Income Taxes Income taxes are recorded under the asset and liability method under which deferred tax assets and liabilities are determined based on the differences between the financial statement and tax bases of assets and liabilities using the enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. We account for uncertain income tax positions in accordance with FASB ASC 740 entitled "Income Taxes". Interest costs and penalties related to income taxes are classified as interest expense and general and administrative costs, respectively, in our consolidated financial statements. Income tax returns are subject to a three-year statute of limitations during which they are subject to audit and adjustment. We file income tax returns in the United States federal jurisdiction and certain states. Equity Transaction Fair Values The estimated fair value of our Common Stock issued in share-based payments is measured by the more relevant of (1) the prices received in private placement sales of our stock or (2) the Company's publically-quoted market price. We estimate the fair value of simple warrants and stock options when issued or, in the case of issuances to non-employees, when vested, using the Black-Scholes option-pricing ("Black-Scholes") model that requires the input of subjective assumptions. When valuing more complex warrants, options, or other derivative equity instruments, we use a binomial lattice-based option pricing model or Monte Carlo option pricing model, whichever management deems more appropriate under the circumstances. Recognition in stockholders’ equity and expense of the fair value of stock options awarded to employees is on the straight-line basis over the requisite service period. Subsequent changes in fair value are not recognized. Net Loss per Share Basic net income or loss per share is computed by dividing the net income or loss for the period by the weighted average number of shares of Common Stock outstanding for the period. Diluted income per share reflects the potential dilution of derivative securities by including other potential issuances of Common Stock including shares to be issued upon exercise of options and warrants and upon conversion of convertible debt. Potentially dilutive shares are not included in the event of a loss as the effect of doing so would be anti-dilutive. As of December 31, 2015, options to purchase 794,816 shares, and warrants to purchase 550,434 shares of our Common Stock have been excluded from the calculation of diluted loss per share, as their effect would have been anti-dilutive. As of December 31, 2014, options to purchase 716,065 shares and warrants to purchase 42,138 shares of our Common Stock, and 146,667 shares issuable upon the conversion of convertible notes payable have been excluded from the calculation of diluted loss per share as their effect would have been anti-dilutive.

Note 3 - Liabilities Arising fr

Note 3 - Liabilities Arising from Reverse Merger	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Other Liabilities Disclosure [Text Block]	NOTE 3 - LIABILITIES ARISING FROM REVERSE MERGER Liabilities arising from the reverse merger represent long term real estate leases which had been abandoned, general unsecured liabilities, commercial liens, and tax liens filed with various states all associated with the Company’s pre-reverse merger operations, which were unknowingly assumed in the March 2011 reverse merger transaction. The statute of limitations for most of such liabilities is five years and for most liens is ten years, subject to renewal at the lien holders’ option, depending upon the jurisdiction. Although the liens accrue interest at between 8% and 12% per year, the Company has ceased accruing interest as it believes the liability recorded to date is adequate to cover the ultimate claims that may, one day, be presented. Liabilities not associated with a lien have been accrued based upon management’s estimation of the amount to be paid. Liabilities associated with a lien have been accrued at face value. Management believes all such liabilities have been indemnified by Pegasus Funds, LLC (and/or its affiliates or related parties, "Pegasus") to which (including its assigns) the Company issued 534,654 shares of its common stock as part of the reverse merger transaction. However, as the Company is obligor, the Company has recorded the liability. To date, only one lien holder has approached the Company concerning payment. Such lien holder is pursuing the former management of the Company first through litigation. To the extent such lien holder recovers the liability from the former management, the lien against the Company will be reduced. In March 2015, the Company entered into a settlement agreement with Pegasus regarding its indemnification of the Company in regards to the legacy liabilities. In the settlement agreement, the Company agreed to accept the return of 215,154 shares of the original 534,654 shares of its Common Stock issued to Pegasus and its principals and affiliates in acquiring the shell company, Kupper Parker Communications, Inc., which later became Principal Solar, Inc. As the shares of Common Stock were initially issued in a common stock for preferred stock share exchange with Pegasus, the shares returned by Pegasus will be cancelled without further accounting recognition. The cancellation of 50,000 of the shares was effected in December 2015, and the remaining will be recognized for accounting purposes once they are received from Pegasus. In the settlement with Pegasus, the Company preserved its rights to pursue the individual(s) serving as officers of Kupper Parker Communications, Inc. who, prior to the exchange of shares, had agreed in the Exchange Agreement to "satisfy and assume liability for the payment of any additional liabilities not identified" in the agreement. In April 2015, the Company filed a lawsuit against the remaining individual serving as an officer of Kupper Parker Communications, Inc. prior to the exchange of shares seeking an amount of $991,371 plus accruing interest and legal fees. Any recovery from the lawsuit is uncertain at this time, and such recovery would in no way diminish our potential obligation to third parties.

Note 4 - Compensation Payable

Note 4 - Compensation Payable	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Compensation Related Costs, General [Text Block]	NOTE 4 - COMPENSATION PAYABLE Certain members of the management team have deferred payment of their compensation for the benefit of the Company. No interest is accrued on such deferral and no formal terms of payment have been established.

Note 5 - Disposal of Assets

Note 5 - Disposal of Assets	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Impairments or Disposal of Long-Lived Assets [Text Block]	NOTE 5 - DISPOSAL OF ASSETS Assignment of Principal Sunrise IV On August 11, 2015, the Company assigned its contractual rights under the Membership Interest Purchase Agreement ("MIPA") to acquire Principal Sunrise IV for the amount of $7.0 million and the reimbursement of its advances to date under the MIPA of $4.7 million. The balance of proceeds of $1.6 million is due at the project's commercial operation date, expected to be early May 2016, pending the Company's completing its on-going responsibilities as co-developer including, but not limited to, advising on engineering matters, providing technical assistance on project design, overseeing substation design and construction, organizing documentation and permitting, interpreting test results, and opining on final acceptance matters. Gain on the assignment of Principal Sunrise IV totaled $4.2 million after transaction costs of approximately $136 thousand. Proceeds from the assignment were used to repay outstanding debts (other than the Acquisition Note Payable and the note payable for insurance premiums) and to redeem preferred stock. Assigning its rights to Principal Sunrise IV also relieved the Company of ongoing payment obligations totaling more than $500 thousand per month, eliminated the costs of ongoing development efforts, and eliminated a contingent liability under an $800 thousand letter of credit. Using the proceeds, the Company was also able to reduce its deferred compensation ($1.2 million) and its accounts payable. In addition to the amounts owed by the assignee to the Company at the project’s commercial operation date, the assignee owes the seller, Innovative Solar Systems, LLC, an additional $600 thousand. If the assignee, for whatever reason, fails to pay the amount due the seller, the Company has agreed to do so thereby creating a contingent liability of the Company. No liability has been recorded in the financial statements as the failure of the assignee to pay the amount when due is not probable. See NOTE 15 - COMMITMENTS AND CONTINGENCIES . Sale of Powerhouse One In July 2015, the Company decided to sell Powerhouse One in order to 1) focus full attention to our current projects under development 2) eliminate an asset having a high level of debt service costs, and 3) raise cash to meet upcoming debt obligations. As a part of the transaction, the buyer repaid all principal and interest pursuant to the Acquisition Note Payable at closing. Gain on the sale of Powerhouse One totaled $644 thousand, and proceeds of $1.6 million, net of transaction costs totaling $244 thousand, were used to further reduce accounts payable, deferred compensation, and for general working capital purposes. Pretax profit from Powerhouse One recognized by the Company was $223,045 in 2015 (excluding the gain on sale) and $405,364 in 2014. ASU No. 2014-08, " Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity

Note 6 - Notes Payable

Note 6 - Notes Payable	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 6 - NOTES PAYABLE Acquisition Note Payable On June 17, 2013, Powerhouse One, LLC secured financing of $5,050,000 from Bridge Bank, National Association to acquire the membership interest (and the underlying solar arrays) of co-sellers, Vis Solis, Inc., a Tennessee limited liability company, and AstroSol, Inc., a Tennessee corporation. The note bore a fixed interest rate of 7.5% annually. In August 2015, as a part of the disposal of Powerhouse One, all principal and interest pursuant to the Acquisition Note Payable was paid in full. In conjunction with the acquisition note payable, warrants to purchase 37,763 shares of Common Stock were issued to Bridge Bank with an exercise price of $4.00 and a contractual life of 10 years. The value of the warrants issued in connection with this debt, as determined using the Black-Scholes model, was $81,449 and was recorded as a discount to the debt. Amortization expense was $50,057 and $20,363 in 2015 and 2014, respectively. The Bridge Bank warrants have cashless exercise rights, redemption rights providing the Company the right to redeem the warrants for $604,200, anti-dilution rights associated with subsequent offerings of equity securities, a term expiring on the first to occur of (i) the 10 year anniversary of the grant, (ii) the closing of the Company’s initial public offering, or (iii) the liquidation of the Company (each a “Termination Event”). In each case, unless exercised earlier, the warrants are automatically exercised on a cashless basis upon a Termination Event. The Company also provided the holder registration rights in connection with the grant of the warrants. Convertible Debenture (Alpha) On March 2, 2015, the Company entered into a convertible debenture with Alpha Capital Anstalt ("Alpha") to borrow $1,250,000. In August 2015, all principal and interest pursuant to the convertible debenture was paid in full. The debenture was convertible into shares of Common Stock at a rate of $4.00 per share, bore interest at a rate of 8.0% per annum, and all principal and interest was due on September 2, 2015. The debenture also contained certain "down round" protection that, due to its short maturity, the prohibition in the debenture of issuing further debt, and management's assessment of the probability of issuing future convertible debt below $4.00 as remote, no separate value had been assigned to this aspect of the debt. In connection with the Loan, the Company granted Alpha 234,375 warrants having a term of 66 months and an exercise price of $6.00 per share (See NOTE 10 - DERIVATIVE LIABILITY ON WARRANTS). On May 6, 2015, the Company issued Series A Preferred stock (NOTE 11 “Preferred Stock”) resetting the exercise price of the warrants to $4.00 per share. On July 1, 2015, the Company issued Convertible Debentures with a conversion price of $.50 per share and warrants exercisable at $6.00 per share (see "Convertible Debentures (TCH)" below). In its consent to this later transaction, Alpha waived its "down round" rights in this single instance. As the debentures were repaid in full in August 2015, by the terms of the debenture, no further adjustment to the exercise price of the warrants is possible. Convertible Notes Payable, Related Parties In June 2014, the Company issued convertible notes of $250,000 each to two of its Board members, Messrs. Heller and Marmol, to fund deposits on potential future acquisitions. In August 2015, all principal and interest pursuant to the convertible notes were paid in full. The notes initially bore interest at a rate of 18% per year, and matured on December 5, 2014. In February 2015 (made effective on the original maturity date), the notes were modified to extend the maturity date to September 30, 2015, and to reduce the interest rate from 18% to 12% per annum. In December 2014, Michael Gorton, the Company's Chief Executive Officer, loaned to the Company pursuant to a convertible note the amount of $130,000. In August 2015, all principal and interest pursuant to the convertible notes were paid in full. The note bore interest at a rate of 12% per annum and was scheduled to mature, after being modified in February 2015, on September 30, 2015. In August 2015, a contractor to the Company made a short-term loan to the Company in the amount of $240,293 under a short-term promissory note. In August 2015, all principal and interest pursuant to the short-term promissory note was paid in full. The note bore a flat fee of $36,000 that was recorded as interest expense, and was scheduled to mature on October 3, 2015. Convertible Notes, Non-Related Party In January 2015, the Company issued a convertible note to an unrelated party in the amount of $50,000. In August 2015, all principal and interest pursuant to the convertible note was paid in full. The note bore interest at a rate of 12% per year and was scheduled to mature on September 30, 2015 Convertible Debentures (TCH) On July 1, 2015, the Company agreed to issue, in one or more separate tranches, up to $2.0 million of a newly created Senior Secured Convertible Debenture ("Debentures") security to three of its existing equity investors: Steuben Investment Company II, L.P. ("Steuben"), TCH Principal Solar, LP, ("TCH"), and SMCDLB, LLC ("SMC"). The first tranche of approximately $1.1 million was funded beginning July 1, 2015, and proceeds were used to meet obligations of our Principal Sunrise IV and Principal Sunrise V solar projects under development. In August 2015, all principal and interest pursuant to the Debentures were paid in full. The Debentures bore interest at a rate of 8% per annum, and were scheduled to mature on September 1, 2015. In connection with the Debentures, the Company granted to the holders 60-month warrants to purchase up to 90,796 shares of Common Stock at a price of $6.00 per share. As the warrants were not complex, they were valued using a Black-Scholes model at $75,361, initially recorded as a discount to the debt, and fully amortized to interest expense in the current period. Input assumptions on the issuance date were as follows: Estimated fair value $ 0.83 Expected life (years) 5 Risk free rate .017 % Volatility 168.93 % Arowana Note Additional Projects On August 20, 2015, the Company issued a promissory note and security agreement to Arowana in the original principal amount of $1,600,000. The note matures on December 31, 2016, and bears simple interest at the rate of 6% per annum (the "Arowana Note"). The note is convertible, at the option of the holder, into membership interests in our Principal Sunrise V project based upon a valuation not yet determinable. The Company used the proceeds from the Arowana Note to make investments in two additional projects totaling 68MW AC ("Additional Projects"). The first of the two projects, 34.2MW AC in North Carolina, should begin construction in the second quarter of 2016 and is expected to be completed in the fourth quarter of 2016. The second of the two projects, 33.8 MW AC also in North Carolina, is approximately 6 weeks behind the first. The Additional Projects serve as collateral for the Company’s obligations under the Arowana Note, which is otherwise unsecured and non-recourse to the Company. Arowana continues to fund the development costs of the Additional Projects and, at December 31, 2016, the cumulative investment in the Additional Projects totaled $5.5 million, and the balance of the Arowana Note was $5.6 million, including interest. There can be no assurance Arowana will continue funding the two projects and failing to do so could, depending upon the finality, timing, and proceeds from the assignment of Principal Sunrise V, could cause the related power purchase agreements to be in default, resulting in a loss of all amounts invested to date. Principal Sunrise V Effective November 25, 2015, the Company issued a promissory note to Arowana in the principal amount of $269,688. The note matures on December 31, 2016, and bears simple interest at the rate of 12% per annum (the "Arowana Note"). The Company used the proceeds from the second Arowana to make an interconnection payment for Principal Sunrise V, and the note is secured by proceeds from the expected disposition of the project. At December 31, 2015, the balance of the note is $269,688.

Note 7 - Commissions Payable

Note 7 - Commissions Payable	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Commission Payable [Text Block]	NOTE 7 - COMMISSIONS PAYABLE Carlyle Capital Markets, Inc. In December 2013, the Company engaged Carlyle Capital Markets, Inc. and its affiliate, Friedman, Luzzatto & Co. (together "CCMI"), to assist it in identifying sources of and securing financing for its solar projects to be built. CCMI is a firm of three professionals having its sole office in Dallas, Texas and, though having a similar name, is not affiliated with the well-known and respected firm, The Carlyle Group, headquartered in Washington, D.C. In more than 20 months, CCMI was unable to arrange financing of any type or amount and was unable to even generate enough interest to produce a financing proposal from a prospective investor or lender. With CCMI failing its promise, the Company raised money on its own to maintain operations and further its solar development efforts. Despite CCMI's failure to secure even a single financing proposal (let alone a proposal acceptable to the Company), and despite CCMI having no involvement in non-project related financing efforts undertaken by the Company, CCMI claimed an entitlement to extensive fees. Initially set for arbitration in February 2016, the parties mediated the matter instead in November 2015 and settled with the Company paying CCMI $1.7 million in connection with the August 2015 assignment of Principal Sunrise IV. Funds to pay the settlement came from the $2.5 million escrow Deposit established concurrent with the assignment of the project. Additionally, the Company agreed to pay CCMI 10% of any proceeds from financing or disposition of Principal Sunrise V (aka IS 42), should such event take place on or before July 30, 2016. The Company has accrued a Commission payable of $600 thousand at December 31, 2015, based upon its expected proceeds from the disposition of Principal Sunrise V, and funds to pay this later amount are expected to come from the financing or disposition of Principal Sunrise V. Vis Solis, Inc. In November 2014, the Company entered into a services agreement (the “Services Agreement”) with Vis Solis, Inc. ("VIS"), the minority interest holder of our former Powerhouse One subsidiary, wherein VIS would refer to the Company "economically viable solar generation projects" for acquisition; identify and source engineering procurement and construction firms; identify and source operations and maintenance contractors; among other things necessary to build, own, and operate solar projects. In exchange for its services, VIS would be compensated from the construction and permanent financing arranged by the Company based upon the installed kilowatts of each project the Company accepted, took under contract, and put into commercial operation. Any compensation owing to VIS from the Company under the Services Agreement would be due either at the project’s "Financial Close" or its commercial operations date ("COD"). In August 2015, the Company assigned its contractual rights to develop, finance, and put into commercial operation its project Principal Sunrise IV to Carolina Energy Partners II, LLC (“CEP”) as the Company had been unable to arrange either construction or permanent financing for this project. In January 2016, the Company and VIS mediated the matter and reached a settlement wherein the Company will pay VIS $900 thousand to settle all matters between the parties and terminate the original agreement. As a part of its Gain on sale and assignment of assets, the Company has accrued a Commission payable of $900 thousand at December 31, 2015, and funds to pay such amount are expected to come from the earlier of COD of Principal Sunrise IV (upon which the Company expects to receive $1.6 million) or the disposition of Principal Sunrise V, if any.

Note 8 - Mediation Settlement

Note 8 - Mediation Settlement	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Mediation Settlement [Text Block]	NOTE 8 - MEDIATION SETTLEMENT TCH Principal Solar, LP In March 2015, TCH Principal Solar, LP ("TCH") made two equity investments in our Common Stock (March 5th and 25th) of $500 thousand each. In September 2015, it notified the Company it had realized the Company had completed an issuance of debt securities to Alpha Capital Anstalt, including warrants, immediately before its first equity investment in March and that TCH wanted an "equal deal" despite the disparity of security instruments and other terms. The Company responded to the notice with a list of questions and such questions went unanswered by TCH. In January 2016, TCH demanded mediation to resolve the matter and the mediation occurred on March 3, 2016. Though not final, the parties have tentatively agreed, subject to appropriate documentation, the Company would pay TCH an amount of $300 thousand and 10% of the proceeds from the disposition of Principal Sunrise V, if and when such occurs, with the total payment not to exceed $800 thousand. The Company has accrued an $800 thousand Mediation settlement at December 31, 2015, and funds to pay such amount are expected to come from proceeds from the disposition of Principal Sunrise V.

Note 9 - Leases

Note 9 - Leases	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Leases of Lessee Disclosure [Text Block]	NOTE 9 - LEASES The Company's solar array sits on a rooftop subject to a service agreement with initial terms equal to the energy sales agreement and having one or more renewal options. There are no separate rental payments in the case of rooftop installations. The Company's current solar array installations is as follows: Installation Location kW Date Term Rent SunGen StepGuys Alfred, ME 110 Sep 2009 25 yr. + 2 - 25-yr renewals None Prior to its sale effective July 1, 2015, rent expense for Powerhouse One was $17,806 for the partial year in 2015 and $38,894 for the full year 2014. In each case, the Company is obligated to remove such installations at the end of the lease terms. As the expected termination dates are decades off, there is little experience de-installing solar arrays anywhere in the world, and costs are expected to be minimal, such removal costs have not been separately accounted for.

Note 10 - Derivative Liability

Note 10 - Derivative Liability on Warrants	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Derivatives and Fair Value [Text Block]	NOTE 10 - DERIVATIVE LIABILITY ON WARRANTS On March 2, 2015, the Company issued warrants to purchase 234,375 shares of Common Stock with a 66-month contractual term to Alpha Capital Anstalt in connection with the issuance of convertible debentures (See NOTE 6 "Convertible Debenture (Alpha)"). The warrants were immediately exercisable into the Company’s Common Stock with an exercise price of $6.00 per share. However, as the warrants had “down round” protection, they were treated as a derivative liability and were valued each period using a binomial lattice-based option valuation model using holding period assumptions developed from the Company's business plan and management assumptions, and expected volatility from comparable companies including OTC Pink ® Input assumptions on the issuance date were as follows: Estimated fair value $6.77 Expected life (years) 5.51 Risk free interest rate 1.65% Volatility 146.11% In this issuance of convertible debentures and warrants, completed as a result of arm's length negotiations between unrelated parties, the value of the warrants alone exceeded the proceeds received. The Company's need for ongoing financing made the transaction attractive, despite the economics of the transaction. The application On July 1, 2015, the Company issued Convertible Debentures with a conversion price of $.50 per share and warrants exercisable at $6.00 per share (see NOTE 6 "Convertible Debentures (TCH)"). In its consent to this later transaction, Alpha waived its "down round" rights in this single instance. In August 2015, all principal and interest pursuant to the Convertible Debenture was paid in full thus eliminating the terms giving rise to a potential down round price adjustment of the warrants. As such, a final revaluation as of the repayment date was recorded and the derivative liability was eliminated from the balance sheet. The following table sets forth a summary of changes in fair value of the warrants in 2015: Beginning balance December 31, 2014 $ - Derivative warrants issued 1,586,884 Change in fair value included in net loss (1,586,884 ) Balance at December 31, 2015 $ -

Note 11 - Capital Stock

Note 11 - Capital Stock	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	NOTE 11 – CAPITAL STOCK Preferred Stock At December 31, 2015, the Company had authorized 100,000,000 shares of $.01 par value Class A preferred stock. Series A Preferred (Mandatorily Redeemable) On May 6, 2015, the Company contracted to issue, in two separate tranches, up to 500,000 shares of its newly designated $.01 par value Series A Preferred stock ("Series A Preferred") to an unrelated investor at a purchase price of $4.00 per share that could result in proceeds to the Company of up to $2,000,000. The first tranche of $1,000,000 was funded on May 6, 2015, and all Series A Preferred shares were redeemed in August 2015. The preferred shares had a dividend rate of 12% per annum and, along with accrued dividends, were convertible into shares of our Common Stock at a price of $4.00 per share. In connection with the issuance, the Company granted the holder warrants to purchase 187,500 shares of its Common Stock at a purchase price of $6.00 per share. As the warrants were not complex in nature, they were valued using the Black-Scholes option-pricing model. Input assumptions on the issuance date were as follows: Estimated fair value $1.00 Expected life (years) 5.0 Risk free interest rate 1.58% Volatility 168.93% The Company evaluated the detachable warrants in accordance with FASB ASC No. 470-20, “Debt with Conversion and Other Options” and FASB ASC 815, “Derivatives and Hedging” and allocated the proceeds from issuance of the Series A preferred to the warrants based on the relative fair value of the preferred stock and warrants at issuance, and recorded the allocation to the warrants as additional paid-in capital. The allocation of the warrants to additional paid-in capital was offset by the accretion of the Series A Preferred. Absent an IPO The Company's inability to complete an IPO on or before July 1, 2015, caused the Series A Preferred to be reclassified from a convertible temporary equity to a mandatorily redeemable liability. Whereas the Series A Preferred incurred dividends prior to its reclassification on June 30, 2015, as a liability, it incurred interest expense thereafter. Series A Mandatorily Redeemable Preferred Stock Series A preferred stock issuance gross proceeds $ 1,000,000 Series A preferred issuance costs (10,293 ) Net proceeds 989,707 Allocation of net proceeds to warrants (156,270 ) Net proceeds allocated to Series A preferred stock 833,437 Accretion 166,563 Series A accrued dividends 18,333 Fair value of redeemable Series A preferred stock at redemption $ 1,018,333 In August 2015, all shares of Series A Preferred were redeemed using proceeds from the assignment of Principal Sunrise IV. Common Stock At December 31, 2015, the Company had authorized 300,000,000 shares of $.01 par value Common Stock, and it trades on the OTC Pink ® Restricted Stock In January 2015, the Company awarded to an engineering firm, in exchange for its services on Principal Sunrise IV, 12,500 restricted shares pursuant to the 2014 Equity incentive Plan. The value of the shares on the date of grant totaled $37,500 and the amount was capitalized as construction in progress. In December 2015, the Company awarded to two advisors, in exchange for their services, 10,000 restricted shares pursuant to the 2014 Equity incentive Plan. The value of the shares on the date of grant totaled $64,000 and the amount was included in general and administrative expense. Stock Options The Company maintains the 2014 Equity Incentive Plan 2014 Issuances Throughout 2014, the Company issued 313,257 options to executives, employees, contractors, members of the Board of Directors, and advisors having an exercise price of $4.00 and contractual lives ranging from 5 to 10 years. The options were valued using the Black-Scholes model and the resulting equity-based compensation expense for 2014 was $1,068,012 based upon the following parameters: Estimated fair value $4.00 Expected life (years) 5.00 - 7.25 Risk free interest rate 0.44 - 2.19% Volatility 227.71% 20 15 Issuances In February 2015, the Company granted 6,250 options to acquire shares of Common Stock having an exercise price of $6.00 per share, a 10-year term, and immediate vesting to each of five directors as a discretionary bonus. The Company also granted in February 2015, options to acquire 6,000 shares of Common Stock to each of two advisors. The options have an exercise price of $6.00 per share, immediate vesting, and expiration dates extending to 5-years based upon their continued service of two years from the grant date. Finally, the Company granted to a consultant in February 2015, options to acquire 6,250 shares of Common Stock. The options have an exercise price of $6.00 per share, immediate vesting, and expiration dates extending to 10-years based upon continued service of three years from the date of grant. In May 2015, the Company granted to two Board members options to acquire 18,000 shares of Common Stock each. The options have an exercise price of $6.00 per share, immediate vesting of 12,000 shares to reflect the grant that was overlooked in January 2014, and the balance vest over the following 8 months. The options expire 10-years from the date of grant. In May 2015, the Company granted to a new Board member options to acquire 18,000 shares of Common Stock. The options have an exercise price of $6.00 per share, vested over 24 months, and expire 10-years from the date of grant. The aforementioned Board member resigned in September 2015, and all options not yet vested were forfeited upon his resignation. In each case above, the options were valued using the Black-Scholes model. As the Company does not have a significant history of post vesting exercises to estimate an expected life of the option, the simplified method was used wherein the expected life becomes the mid-point of the options vesting date and their contractual life. The valuation of all of the option issuances in 2015 were based upon the following parameters: Estimated fair value $6.00 Expected life (years) 2.5 to 5.0 Risk free interest rate .052% to 1.58% Volatility 146% to 207% As the Company does not have a significant history of post vesting exercises to estimate an expected life of the option, the simplified method was used wherein the expected life becomes the mid-point of the options vesting date and their contractual life. A summary of option activity for 2014 and 2015 is as follows: Shares Weighted Avg. Exercise Price Weighted Avg. Grant Date Value Outstanding, January 1, 2014 402,834 5.20 3.40 Granted 313,257 4.00 4.00 Exercised (25 ) 4.00 4.00 Forfeited - - - Expired - - - Outstanding, December 31, 2014 716,066 4.64 3.64 Granted 103,500 6.00 5.69 Exercised - - - Forfeited (24,750 ) 6.00 4.85 Expired - - - Outstanding, December 31, 2015 794,816 $ 4.79 $ 4.73 The following is a summary of stock options outstanding at December 31, 2015: Exercise Price Options Outstanding Average Remaining Contractual Lives (Years) Options Exercisable Non-Vested Options $4.00 435,482 7.5 421,592 13,890 $5.64 270,834 .8 270,834 - $6.00 88,500 8.7 88,500 - 794,816 780,926 13,890 Stock-based compensation expense related to options included in general and administrative expenses in 2015 was $633,794, and $55,560 of compensation expense related to options not yet vested remains unrecognized at December 31, 2015. Such amount is expected to be recognized during the years 2016 through 2017. The weighted average exercise price of those options currently outstanding is $4.79 and of those currently exercisable is $4.73. Based upon the Company's stock price at December 31, 2015, of $0.77 as quoted on OTCPink ® Warrants The Company had 550,434 warrants outstanding at December 31, 2015, with a weighted average term of 4.5 years and a weighted average exercise price of $5.86 per share.

Note 12 - Noncontrolling Intere

Note 12 - Noncontrolling Interest	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Noncontrolling Interest Disclosure [Text Block]	NOTE 12 - NONCONTROLLING INTEREST Prior to its sale effective July 1, 2015, the original owners of Powerhouse One continued to own approximately 11% of the membership interest of the limited liability company. The noncontrolling interests of equity investors in Powerhouse One was reported on the consolidated balance sheet and statement of operations as "Noncontrolling interest in subsidiary" ("noncontrolling interest") and reflected their respective interests in the equity and the income or loss of the limited liability company. The following table sets forth the activity in the noncontrolling interest equity account during 2015: Balance December 31, 2014 $ 832,711 Earnings allocated to noncontrolling interest 24,535 Elimination due to sale of Powerhouse One (857,246 ) Balance December 31, 2015 $ -

Note 13 - Related Party Transac

Note 13 - Related Party Transactions	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 13 – RELATED PARTY TRANSACTIONS Other than the Board member options described herein in a NOTE 11 "Stock Options”, and the issuance of convertible notes described herein in the NOTE 6 "Convertible Notes, Related Parties", no other related party transactions occurred during 2015 and 2014.

Note 14 - Taxes

Note 14 - Taxes	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 14 - TAXES Our approximately $12.9 million of federal income tax net operating loss carryovers expire from 2030 through 2035. Our federal and state income tax returns are not under examination by any taxing authorities and no statute extensions have been granted; therefore, only our December 31, 2012 to 2015 tax returns are subject to examination. Management has evaluated tax positions pursuant to ASC 740 and determined that no uncertain tax positions exist at this time. As a result, no amounts have been recorded related to a tax position more likely than not to be sustained. The company classifies interest and penalties related to income taxes, if any, as interest expense and general and administrative costs, respectively, in our consolidated financial statements. Significant components of our income tax provisions were: 2015 2014 Current provision Federal $ - $ - State 2,533 928 Total current tax provision 2,533 928 Deferred provision Federal - - State - - Total deferred tax provision - - Total income tax provision $ 2,533 $ 928 The provision for income tax differs from the amount estimated by applying the statutory federal income tax rate to the net loss before taxes as follows at December 31: Taxes at statutory rate (34%) $ (162,811 ) $ (1,133,554 ) State taxes (6,225 ) (43,342 ) Change in valuation allowance 2,633,526 1,175,084 Permanent differences (424,750 ) (11,350 ) Change in state tax rate - (9,869 ) Prior year adjustments (807,026 ) 23,959 Difference in realized NOL (Powerhouse One) (1,186,158 ) - Other (44,023 ) - Total income tax provision $ 2,533 $ 928 Deferred tax assets (liabilities) are comprised of the following at December 31: Accrued compensation $ 140,776 $ 267,156 Other accrued expenses 72,175 157,266 Gross current deferred tax assets 212,951 424,422 Fixed assets 356,283 (325,590 ) Intangible assets - 24,420 Stock compensation expense 1,143,183 885,924 Net operating losses 4,762,618 2,832,332 Gross non-current deferred tax assets, net 6,262,084 3,417,086 Total deferred tax assets 6,475,034 3,841,508 Valuation allowance for deferred tax assets (6,475,034 ) (3,841,508 ) Deferred tax assets, net of valuation allowance $ - $ - The Company has established a valuation allowance to fully reserve the net deferred tax assets for the periods December 31, 2015 and 2014, due to the uncertainty of the timing and amounts of future taxable income.

Note 15 - Commitments and Conti

Note 15 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 15 - COMMITMENTS AND CONTINGENCIES Stueben Investment Effective June 14, 2013, the Company entered into a Subscription Agreement with Steuben Investment Company II, L.P. (“Steuben”). Pursuant to the subscription agreement, Steuben purchased 727,273 shares of the Company’s common stock for an aggregate of $1,600,000 or $2.20 per share. As additional consideration in connection with the subscription, the Company granted Steuben warrants to purchase 545,455 shares of the Company’s common stock with an exercise price of $4.00 per share and a term of 10 years. The Company also provided Steuben registration rights whereby the Company was required to file a registration statement and take all necessary actions to maintain the availability of Rule 144 for a period of two years following its effective date. The registration statement became effective on February 3, 2015. In the event we fail to take all necessary actions to enable Steuben to sell shares pursuant to Rule 144, we may have to pay to Steuben penalties totaling $216,000 which could have a material adverse effect on our available cash, limit our ability to raise capital, and negatively impact our results of operations. The Company has not accrued a liability for this potential penalty, as it believes the payment of any such penalty is not probable. Contingent Obligation In connection with the assignment of Principal Sunrise IV (see NOTE 5 "DISPOSAL OF ASSETS"), the Company became contingently liable to the solar project's original developer in the amount of $600,000, if and only if the assignee of the Company's rights to that project fails to pay the original developer a like amount at the commercial operation date. No liability has been recorded in the financial statements as the failure of the assignee to pay the amount when due is not probable.

Note 16 - Subsequent Events

Note 16 - Subsequent Events	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 16 - SUBSEQUENT EVENTS Financing In February 2016, the Company entered into a promissory note to borrow $300,000 from a trust maintained by Matthew Thompson, the Executive Director of our Principal Solar institute division. The note included an origination fee of 15% of the principal amount and an interest rate of 12% per annum on all amounts outstanding beyond the maturity date, June 24, 2016. The note is unsecured and may be repaid at any time without penalty, and use of proceeds were limited to development costs of the Company's Innovative Solar 42 project (aka Principal Sunrise V). In April 2016, the Company, entered into a promissory note to borrow $200,000 from a trust maintained by our Director, Gillermo Marmol. The note included an origination fee of 15% of the principal amount and an interest rate of 10% per annum on all amounts outstanding beyond the maturity date which is the earlier of (i) the financial close of the assignment of Innovative Solar 42, LLC, (ii) the receipt of remaining amounts due from the August 2015 assignment of Innovative Solar 46, LLC, or (iii) July 29, 2016. The note is unsecured and may be repaid at any time without penalty, and use of proceeds were limited to development costs of the Company's Innovative Solar 42 project. Arowana continues to fund the development costs of the Additional Projects and, at March 31, 2015, the cumulative investment in the Additional Projects totaled $7.9 million, and the balance of the Arowana Note was $8.0 million, including interest. Disposition of Sunrise V (aka IS 42) The Company is negotiating to assign its interest in Principal Sunrise V to a buyer contingent upon the assignee's ability to secure the necessary tax equity and debt financing (approximately $108 million combined) to build and operate the project. The parties have selected a date of June 30, 2016, to secure the financing and close the transaction, and such date may be extended by the parties. If completed, under the assignment agreement the Company would be repaid its cumulative investment through the closing date ($5.1 million at March 31, 2016) and a separate development fee up to $4.0 million. As a part of the assignment, the Company guaranteed the assignee a 10% after-tax rate of return, with any deficit being deducted from the development fee to be received by the Company. Due to its variable nature, the ultimate development fee received by the Company is expected to range between $0 and $4 million to be paid incrementally between closing and commercial operation date ("COD") as the costs to construct the project become more certain. As a part of the transaction, the assignee has agreed to fund a portion of the development costs between signing and closing through a loan to the Company of up to $333 thousand, and the project seller has agreed to be paid their balance due at closing, both lessening the monthly cash burden to the Company. There can be no assurance the assignment of Principal Sunrise V will be closed or closed upon the terms described above, and failure to close or to close timely would result in a loss of the Company's investment to date and could cause the Company to cease operations. Reduction of Authorized Shares On April 1, 2016, the Company amended its Certificate of Incorporation to reduce the number of authorized shares from 300,000,000 common and 100,000,000 preferred to 15,000,000 and 2,000,000, respectively. The reduction was done to more closely fit the Company's needs and to reduce Delaware franchise taxes.

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2014-09, "Revenue from Contracts with Customers (Topic 606)”, which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five-step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. This guidance is effective for the annual period beginning after December 15, 2017 (updated per ASU 2015-14), and interim and annual periods thereafter. Early adoption is not permitted. We expect the new guidance will have no impact on the Company's current revenue recognition policy. In February 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2015-02 Consolidation (Topic 810) Amendments to the Consolidation Analysis, which affects the following areas of the consolidation analysis: limited partnerships and similar entities, evaluation of fees paid to a decision maker or service provider as a variable interest and in determination of the primary beneficiary, effect of related parties on the primary beneficiary determination and for certain investment funds. ASU No. 2015-02 is effective for fiscal years beginning after December 15, 2015, and for interim periods beginning after December 31, 2017. We are evaluating the impact of this standard on our consolidated financial position, results of operations and cash flows. In April 2015, FASB issued ASU No. 2015-03, "Interest - Imputation of Interest (Subtopic 835-30)" entitled "Simplifying the Presentation of Debt Issuance Costs". Effective for financial statements issued for fiscal years beginning after December 15, 2015, the statement provides that debt issuance costs are reflected as a discount to the debt on the Balance Sheet and amortized as additional interest expense over the life of the debt. While we have incurred such debt issuance costs in the past, such amounts have not been material, and we do not expect the adoption of this standard to have a material impact on our consolidated financial position, results of operations and cash flows. In November 2015, the FASB issued ASU No. 2015-17, "Income Taxes (Topic 7400) - Balance Sheet Classification of Deferred Taxes". ASU 2015-17 requires deferred tax assets to be presented separately from deferred tax liabilities, and further requires that each be presented as non-current in a classified Balance Sheet. The standard is effective for annual periods beginning after December 15, 2016. We do not expect the adoption of this standard to have a material impact on our consolidated financial position. In February 2016, the FASB issued ASU No. 2016-02, "Leases (Topic 842)". ASU 2016-02 requires all leases in excess of 12 months to be reported on the balance sheet as a liability based on the net present value of the expected lease payments, and a right-to-use asset for the term of the lease. On the statement of operations, capital leases will continue to be treated as financing transactions, meaning interest and amortization will be included as rent expense. Because interest is calculated on a declining balance over time, the cost of capital leases will look more expensive at the beginning of a lease. Leases that qualify as operating leases will be reported as rent expense . The standard is effective for annual periods beginning after December 15, 2018 . We are evaluating the impact of this standard on our consolidated financial position, results of operations and cash flows.
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The Company consolidates the financial position, results of operations, and cash flows of all majority-owned subsidiaries. The consolidated financial statements include the accounts of the Company (including the dba Principal Solar Institute) and its subsidiaries SunGen Mill 77, LLC; SunGen Step Guys, LLC; and Powerhouse One, LLC (through the date of sale, July 1, 2015). Significant intercompany accounts and transactions have been eliminated in consolidation.
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants on the measurement date. We believe the carrying values of our current assets and current liabilities approximate their fair values, and the carrying value of our notes payable approximate their estimated fair value for debts with similar terms, interest rates, and remaining maturities currently available to companies with similar credit ratings. All related party transactions are evaluated by our officers and/or Board of Directors who take into account various factors, including their fiduciary duty to the Company; the relationships of the related parties to the Company; the material facts underlying each transaction; the anticipated benefits to the Company and related costs associated with such benefits; and the terms the Company could receive from an unrelated third party. Despite this review, related party transactions may not be recorded at fair value. We do not engage in hedging activities, but did have a derivative instrument treated as a liability whose value was measured on a recurring basis (see "Fair Value Instruments" and "Derivative Liability on Warrants" included herein). Fair Value Instruments On March 2, 2015, the Company entered into a convertible debenture with Alpha Capital Anstalt ("Alpha") (See NOTE 6 - "Convertible Debenture (Alpha)"). In connection with the loan, the Company granted Alpha complex warrants with certain "down round" protection. As such, they were treated as a derivative liability and were valued using a binomial lattice-based option valuation model using holding period assumptions developed from the Company's business plan and management assumptions, and expected volatility from comparable companies including OTC Pink® and small-cap companies. Increases or decreases in the Company's share price, the volatility of the share price, changes in interest rates in general, and the passage of time all impacted the value of these warrants. The Company re-values these warrants at the end of each reporting period and any changes are reflected as gains or losses in current period results. (See NOTE 10 - DERIVATIVE LIABILITY ON WARRANTS). In August 2015, all principal and interest pursuant to the convertible debenture was paid in full thus eliminating the terms giving rise to a potential down round price adjustment of the warrants. As such, a final re-valuation as of the repayment date was recorded and the warrants are now considered equity instruments.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of our financial statements in accordance with GAAP requires us to, on an ongoing basis, make significant estimates and judgments that affect the reported values of assets, liabilities, revenues, expenses and related disclosure of contingent assets and liabilities. We base our estimates on historical experience and on various other assumptions we believe are reasonable under the circumstances, the results of which form the basis for our conclusions. Actual results may differ from these estimates under different assumptions or conditions. Such differences could have a material impact on our future financial position, results of operations, and cash flows.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Equivalents We consider cash, deposits, and short-term investments with original maturities of three months or less as cash and equivalents. Our deposits are maintained primarily in two financial institutions and, at times, may exceed amounts covered by U.S. Federal Deposit Insurance Corporation insurance. Restricted Cash As part of the June 2013 financing with Bridge Bank, National Association (see "Acquisition Note Payable" herein), the Company agreed to maintain in a restricted cash account all proceeds, less debt service and approved expenses, generated by our Powerhouse One subsidiary. In August 2015, all principal and interest pursuant to the Acquisition Note Payable was paid in full and the requirement to restrict cash was eliminated.
Receivables, Policy [Policy Text Block]	Accounts Receivable Accounts receivable are stated at amounts management expects to collect from outstanding balances. Management provides for probable uncollectible amounts through a charge to earnings and a credit to a valuation allowance based on its assessment of individual accounts. No allowance has been recorded in the accompanying financial statements.
Property, Plant and Equipment, Policy [Policy Text Block]	Solar Arrays Solar arrays are stated at historical cost, net of accumulated depreciation. Depreciation is computed using the straight-line method over the remaining estimated useful lives of the assets. The estimated useful lives of solar arrays are 25 years from the date first placed in service. Accumulated depreciation was $ 0 and $496,894 at December 31, 2015 and December 31, 2014, respectively. During the construction period, all costs and expenses related to the development and construction of a project, excluding administrative expenses, are recorded as construction in process. In each case where a solar array is installed on property subject to a real estate lease, the Company is obligated to remove such installation at the end of the lease terms. As the expected termination dates including renewal periods are decades off (2041-2084); there is little experience uninstalling solar arrays anywhere in the world; costs are expected to be minimal; and the scrap value of the materials is expected to exceed the cost of removal, such removal costs have not been separately accounted for. Construction in Progress The Company records as Construction in Progress those items of a capital and expense nature necessary to develop, construct, and place into service a solar project. Such costs consists primarily of the cost of the project company's acquisition rights, equipment costs, interconnection costs, and the costs of independent engineers, valuation firms, and rent, property taxes, financing costs, and insurance during the construction period.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Long-Lived Assets The recoverability of the carrying value of long-lived assets is assessed when an indicator of impairment has been identified. For purposes of recognition and measurement of an impairment loss, a long-lived asset or group of assets is combined with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. For long-lived assets, when impairment indicators are present, the Company compares undiscounted future cash flows, including the eventual disposition of the asset group at market value, to the asset group’s carrying value to determine if the asset group is recoverable. If undiscounted cash flows are less than carrying value, the excess of carrying value over fair value is expensed in the period in which it is estimated to have occurred. Impairment charges were reported in both 2015 and 2014 and are presented in the Statement of Operations.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Power generation revenue is recognized as delivered to the purchaser based upon electrical meters affixed to the solar array and measuring kilowatt-hours produced. Our current power generation operations do not generate renewable energy credits, performance-based incentives, or similar credits to the benefit of the Company.
Income Tax, Policy [Policy Text Block]	Income Taxes Income taxes are recorded under the asset and liability method under which deferred tax assets and liabilities are determined based on the differences between the financial statement and tax bases of assets and liabilities using the enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. We account for uncertain income tax positions in accordance with FASB ASC 740 entitled "Income Taxes". Interest costs and penalties related to income taxes are classified as interest expense and general and administrative costs, respectively, in our consolidated financial statements. Income tax returns are subject to a three-year statute of limitations during which they are subject to audit and adjustment. We file income tax returns in the United States federal jurisdiction and certain states.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Equity Transaction Fair Values The estimated fair value of our Common Stock issued in share-based payments is measured by the more relevant of (1) the prices received in private placement sales of our stock or (2) the Company's publically-quoted market price. We estimate the fair value of simple warrants and stock options when issued or, in the case of issuances to non-employees, when vested, using the Black-Scholes option-pricing ("Black-Scholes") model that requires the input of subjective assumptions. When valuing more complex warrants, options, or other derivative equity instruments, we use a binomial lattice-based option pricing model or Monte Carlo option pricing model, whichever management deems more appropriate under the circumstances. Recognition in stockholders’ equity and expense of the fair value of stock options awarded to employees is on the straight-line basis over the requisite service period. Subsequent changes in fair value are not recognized.
Earnings Per Share, Policy [Policy Text Block]	Net Loss per Share Basic net income or loss per share is computed by dividing the net income or loss for the period by the weighted average number of shares of Common Stock outstanding for the period. Diluted income per share reflects the potential dilution of derivative securities by including other potential issuances of Common Stock including shares to be issued upon exercise of options and warrants and upon conversion of convertible debt. Potentially dilutive shares are not included in the event of a loss as the effect of doing so would be anti-dilutive. As of December 31, 2015, options to purchase 794,816 shares, and warrants to purchase 550,434 shares of our Common Stock have been excluded from the calculation of diluted loss per share, as their effect would have been anti-dilutive. As of December 31, 2014, options to purchase 716,065 shares and warrants to purchase 42,138 shares of our Common Stock, and 146,667 shares issuable upon the conversion of convertible notes payable have been excluded from the calculation of diluted loss per share as their effect would have been anti-dilutive.

Note 6 - Notes Payable (Tables)

Note 6 - Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2015
Debentures [Member]
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Estimated fair value $ 0.83 Expected life (years) 5 Risk free rate .017 % Volatility 168.93 %
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Estimated fair value $4.00 Expected life (years) 5.00 - 7.25 Risk free interest rate 0.44 - 2.19% Volatility 227.71% Estimated fair value $6.00 Expected life (years) 2.5 to 5.0 Risk free interest rate .052% to 1.58% Volatility 146% to 207%

Note 9 - Leases (Tables)

Note 9 - Leases (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Operating Leases of Lessee Disclosure [Table Text Block]	Installation Location kW Date Term Rent SunGen StepGuys Alfred, ME 110 Sep 2009 25 yr. + 2 - 25-yr renewals None

Note 10 - Derivative Liabilit26

Note 10 - Derivative Liability on Warrants (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]	Estimated fair value $6.77 Expected life (years) 5.51 Risk free interest rate 1.65% Volatility 146.11%
Schedule of Derivative Liabilities at Fair Value [Table Text Block]	Beginning balance December 31, 2014 $ - Derivative warrants issued 1,586,884 Change in fair value included in net loss (1,586,884 ) Balance at December 31, 2015 $ -

Note 11 - Capital Stock (Tables

Note 11 - Capital Stock (Tables)	12 Months Ended
	Dec. 31, 2015
Series A Preferred Stock [Member]
Notes Tables
Schedule of Stock by Class [Table Text Block]	Series A Mandatorily Redeemable Preferred Stock Series A preferred stock issuance gross proceeds $ 1,000,000 Series A preferred issuance costs (10,293 ) Net proceeds 989,707 Allocation of net proceeds to warrants (156,270 ) Net proceeds allocated to Series A preferred stock 833,437 Accretion 166,563 Series A accrued dividends 18,333 Fair value of redeemable Series A preferred stock at redemption $ 1,018,333
Warrant [Member]
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Estimated fair value $1.00 Expected life (years) 5.0 Risk free interest rate 1.58% Volatility 168.93%
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Estimated fair value $4.00 Expected life (years) 5.00 - 7.25 Risk free interest rate 0.44 - 2.19% Volatility 227.71% Estimated fair value $6.00 Expected life (years) 2.5 to 5.0 Risk free interest rate .052% to 1.58% Volatility 146% to 207%
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Shares Weighted Avg. Exercise Price Weighted Avg. Grant Date Value Outstanding, January 1, 2014 402,834 5.20 3.40 Granted 313,257 4.00 4.00 Exercised (25 ) 4.00 4.00 Forfeited - - - Expired - - - Outstanding, December 31, 2014 716,066 4.64 3.64 Granted 103,500 6.00 5.69 Exercised - - - Forfeited (24,750 ) 6.00 4.85 Expired - - - Outstanding, December 31, 2015 794,816 $ 4.79 $ 4.73
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Table Text Block]	Exercise Price Options Outstanding Average Remaining Contractual Lives (Years) Options Exercisable Non-Vested Options $4.00 435,482 7.5 421,592 13,890 $5.64 270,834 .8 270,834 - $6.00 88,500 8.7 88,500 - 794,816 780,926 13,890

Note 12 - Noncontrolling Inte28

Note 12 - Noncontrolling Interest (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Redeemable Noncontrolling Interest [Table Text Block]	Balance December 31, 2014 $ 832,711 Earnings allocated to noncontrolling interest 24,535 Elimination due to sale of Powerhouse One (857,246 ) Balance December 31, 2015 $ -

Note 14 - Taxes (Tables)

Note 14 - Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Tables
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2015 2014 Current provision Federal $ - $ - State 2,533 928 Total current tax provision 2,533 928 Deferred provision Federal - - State - - Total deferred tax provision - - Total income tax provision $ 2,533 $ 928 Taxes at statutory rate (34%) $ (162,811 ) $ (1,133,554 ) State taxes (6,225 ) (43,342 ) Change in valuation allowance 2,633,526 1,175,084 Permanent differences (424,750 ) (11,350 ) Change in state tax rate - (9,869 ) Prior year adjustments (807,026 ) 23,959 Difference in realized NOL (Powerhouse One) (1,186,158 ) - Other (44,023 ) - Total income tax provision $ 2,533 $ 928 Accrued compensation $ 140,776 $ 267,156 Other accrued expenses 72,175 157,266 Gross current deferred tax assets 212,951 424,422 Fixed assets 356,283 (325,590 ) Intangible assets - 24,420 Stock compensation expense 1,143,183 885,924 Net operating losses 4,762,618 2,832,332 Gross non-current deferred tax assets, net 6,262,084 3,417,086 Total deferred tax assets 6,475,034 3,841,508 Valuation allowance for deferred tax assets (6,475,034 ) (3,841,508 ) Deferred tax assets, net of valuation allowance $ - $ -

Note 1 - Overview (Details Text

Note 1 - Overview (Details Textual)	May. 05, 2015	Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)$ / sharesshares	Apr. 01, 2016shares	Mar. 31, 2016$ / sharesshares	Oct. 31, 2012$ / sharesshares	Mar. 07, 2011$ / shares
Subsequent Event [Member]
Common Stock, Par or Stated Value Per Share | $ / shares					$ 0.01
Common Stock, Shares Authorized | shares				15,000,000	15,000,000
Preferred Stock, Shares Authorized | shares				2,000,000	2,000,000
Preferred Stock, Par or Stated Value Per Share | $ / shares					$ 0.01
Power Generation Revenue [Member] | Power Purchase Agreements [Member] | Product Concentration Risk [Member]
Concentration Risk, Percentage		96.00%	96.00%
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	4
Common Stock, Par or Stated Value Per Share | $ / shares		$ 0.01	$ 0.01			$ 0.01	$ 0.01
Percent of Shares Issued Against Shares Outstanding							82.00%
Common Stock, Shares Authorized | shares		300,000,000	300,000,000			300,000,000
Preferred Stock, Shares Authorized | shares		100,000,000	100,000,000			100,000,000
Preferred Stock, Par or Stated Value Per Share | $ / shares		$ 0.01	$ 0.01
Retained Earnings (Accumulated Deficit) | $		$ (10,988,003)	$ (10,482,079)

Note 2 - Summary of Significa31

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Solar Arrays [Member]
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	$ 0	$ 496,894
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	794,816	716,065
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	550,434	42,138
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		146,667
Allowance for Doubtful Accounts Receivable	$ 0

Note 3 - Liabilities Arising 32

Note 3 - Liabilities Arising from Reverse Merger (Details Textual) - USD ($)	1 Months Ended			12 Months Ended
	Dec. 31, 2015	Apr. 30, 2015	Mar. 31, 2015	Dec. 31, 2015
Minimum [Member]
Interest Rate Accrual Commercial and Tax Liens Percent				8.00%
Maximum [Member]
Interest Rate Accrual Commercial and Tax Liens Percent				12.00%
Pegasus Funds LLC [Member]
Stock Issued During Period Shares Reverse Merger				534,654
Weighted Average Number of Shares, Common Stock Subject to Repurchase or Cancellation			215,154
Stock Returned and Retired During Period, Shares	50,000
Officers of Kupper Parker Communications [Member]
Loss Contingency, Damages Sought, Value		$ 991,371

Note 4 - Compensation Payable (

Note 4 - Compensation Payable (Details Textual)	Dec. 31, 2015USD ($)
Management [Member]
Interest Payable	$ 0

Note 5 - Disposal of Assets (De

Note 5 - Disposal of Assets (Details Textual) - USD ($)	Aug. 11, 2015	Jul. 31, 2015	Dec. 31, 2015	Dec. 31, 2014
PS IV [Member] | Payment at the Projects Commercial Operation Date [Member]
Net Proceeds on Assignment of Contractual Rights	$ 1,600,000
PS IV [Member]
Assignment of Contractual Rights Amount	7,000,000
Reimbursement of Advances Assigned	4,700,000
Gain on Assignment of Contractual Rights	4,200,000
Transaction Costs Related to Assignment of Contractual Rights	136,000
Minimum Monthly Contractual Obligations	500,000
Payments for Other Purposes	1,200,000
Innovative Solar 42 [Member]
Accounts Receivable, Unapproved Contract Claims	$ 600,000
Powerhouse One LLC [Member]
Gain (Loss) on Disposition of Assets		$ 644,000
Proceeds from Issuance or Sale of Equity		1,600,000
Transaction Costs Related to Sale of Powerhouse One		$ 244,000
Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest			$ 223,045	$ 405,364
Gain (Loss) on Disposition of Assets			4,856,896
Proceeds from Issuance or Sale of Equity			1,679,000	$ 1,576,099
Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest			$ (478,856)	$ (3,333,055)

Note 6 - Notes Payable (Details

Note 6 - Notes Payable (Details Textual)

Aug. 20, 2015USD ($)

Jul. 01, 2015USD ($)$ / sharesshares

Mar. 02, 2015USD ($)$ / sharesshares

Feb. 27, 2015

Dec. 01, 2014USD ($)

Jun. 30, 2014USD ($)

Jun. 17, 2013USD ($)$ / sharesshares

Aug. 31, 2015USD ($)

Dec. 31, 2015USD ($)

Dec. 31, 2015USD ($)

Dec. 31, 2014USD ($)

Nov. 25, 2015USD ($)

May. 06, 2015$ / shares

Mar. 31, 2015USD ($)$ / shares

Jan. 31, 2015USD ($)

Convertible Notes Payable [Member] | Chief Executive Officer [Member]

Debt Instrument, Maturity Date

Sep. 30, 2015

Proceeds from Convertible Debt

$ 130,000

Debt Instrument, Interest Rate, Stated Percentage

12.00%

Convertible Notes Payable [Member] | Board Member [Member]

Debt Instrument, Maturity Date

Sep. 30, 2015

Debt Instrument, Interest Rate, Stated Percentage

12.00%

18.00%

Convertible Notes Payable [Member] | Board Member, Heller [Member]

Proceeds from Convertible Debt

$ 250,000

Convertible Notes Payable [Member] | Board Member, Marmol [Member]

Proceeds from Convertible Debt

$ 250,000

Convertible Notes Payable [Member] | Alpha Capital Anstalt [Member] | Principal Convertible, Convertible into Shares of Common Stock [Member]

Debt Instrument, Convertible, Conversion Price | $ / shares

$ 4

Convertible Notes Payable [Member] | Alpha Capital Anstalt [Member] | Minimum [Member]

Debt Instrument, Convertible, Conversion Price | $ / shares

$ 4

Convertible Notes Payable [Member] | Alpha Capital Anstalt [Member]

Debt Instrument, Face Amount

$ 1,250,000

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Convertible Notes Payable [Member]

Debt Instrument, Face Amount

$ 50,000

Debt Instrument, Interest Rate, Stated Percentage

12.00%

Contractor [Member]

Debt Instrument, Maturity Date

Oct. 3, 2015

Interest Payable, Current

$ 36,000

Alpha Capital Anstalt [Member]

Class of Warrant or Right Outstanding Contractual Life

5 years 180 days

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 6

$ 4

Debt Instrument, Convertible, Conversion Price | $ / shares

$ 0.50

Class of Warrant or Right Issued During Period | shares

234,375

Bridge Bank National Association [Member] | Powerhouse One LLC [Member]

Debt Instrument, Face Amount

$ 5,050,000

Debt Instrument, Interest Rate, Stated Percentage

7.50%

Bridge Bank National Association [Member]

Class of Warrant or Right Outstanding Contractual Life

10 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares

37,763

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 4

Debt Instrument, Unamortized Discount

$ 81,449

Depreciation, Depletion and Amortization

$ 50,057

$ 20,363

Class of Warrants or Right Outstanding Redemption Value

$ 604,200

Arowana Note [Member]

Debt Instrument, Maturity Date

Dec. 31, 2016

Proceeds from Convertible Debt

5,871,119

Debt Instrument, Interest Rate, Stated Percentage

6.00%

Convertible Debt

$ 1,600,000

$ 5,600,000

5,600,000

$ 8,000,000

Debt Instrument, Increase (Decrease), Net

5,500,000

Steuben Investment Company II, L.P., TCH Principal Solar, LP, and SMCDLB, LLC Debenture [Member] | Maximum [Member]

Convertible Debt

$ 2,000,000

Steuben Investment Company II, L.P., TCH Principal Solar, LP, and SMCDLB, LLC Debenture [Member]

Class of Warrant or Right Outstanding Contractual Life

5 years

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares

90,796

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 6

Debt Instrument, Unamortized Discount

$ 75,361

Convertible Debt

$ 1,100,000

Number of Equity Investors

3

Arowana Convertible Note [Member]

Debt Instrument, Interest Rate, Stated Percentage

12.00%

Convertible Debt

$ 269,688

269,688

$ 269,688

Proceeds from Convertible Debt

50,000

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 6

$ 6

Depreciation, Depletion and Amortization

$ 159,430

$ 307,570

Debt Instrument, Convertible, Conversion Price | $ / shares

$ 0.50

Notes Payable, Related Parties, Current

$ 240,293

630,000

Interest Payable, Current

$ 60,892

$ 60,892

$ 81,748

Note 6 - Fair Value Assumptions

Note 6 - Fair Value Assumptions (Details)	Jul. 01, 2015$ / shares
Debentures [Member]
Estimated fair value (in dollars per share)	$ 0.83
Expected life (years)	5 years
Risk free rate	0.017%
Volatility	168.93%

Note 7 - Commissions Payable (D

Note 7 - Commissions Payable (Details Textual) - USD ($)	1 Months Ended		12 Months Ended
	Jan. 31, 2016	Nov. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Carlyle Capital Markets, Inc. [Member] | CCMI [Member] | PS IV [Member]
Payments for Legal Settlements		$ 1,700,000
Escrow Deposit		$ 2,500,000
Carlyle Capital Markets, Inc. [Member] | CCMI [Member] | PS V [Member]
Percentage From Proceeds From Financing Or Disposition Of Project		10.00%
Commissions Payable				$ 600,000
Vis Solis, Inc. [Member] | Subsequent Event [Member]
Proceeds from Project			$ 1,600,000
Vis Solis, Inc. [Member]
Commissions Payable				900,000
Vis Solis, Inc. [Member] | Subsequent Event [Member]
Payments for Legal Settlements	$ 900,000
Commissions Payable				$ 1,540,000

Note 8 - Mediation Settlement (

Note 8 - Mediation Settlement (Details Textual) - USD ($)	Mar. 03, 2016	Mar. 25, 2015	Mar. 05, 2015	Mar. 31, 2015	Dec. 31, 2015	Dec. 31, 2014
TCH Principal Solar, LP [Member] | Common Stock [Member]
Equity Investment Held By Third Party, Amount		$ 500,000	$ 500,000
Proceeds from Issuance or Sale of Equity				$ 2
TCH Principal Solar, LP [Member] | Subsequent Event [Member] | PS V [Member]
Percentage From Proceeds From Financing Or Disposition Of Project	10.00%
TCH Principal Solar, LP [Member] | Subsequent Event [Member]
Payments for Legal Settlements	$ 300,000
TCH Principal Solar, LP [Member] | PS V [Member]
Estimated Litigation Liability, Current					$ 800,000
Proceeds from Issuance or Sale of Equity					$ 1,679,000	$ 1,576,099

Note 9 - Leases (Details Textua

Note 9 - Leases (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Powerhouse One LLC [Member]
Operating Leases, Rent Expense	$ 17,806	$ 38,894

Note 9 - Current Solar Array In

Note 9 - Current Solar Array Installations (Details) - SunGen Step Guys [Member]	12 Months Ended
	Dec. 31, 2015
Location	Alfred, ME
kWh	110
Date	Sep 2,009
Term	25 yr. +2 - 25-yr renewals
Rent	0.00%

Note 10 - Derivative Liabilit41

Note 10 - Derivative Liability on Warrants (Details Textual) - USD ($)	Mar. 02, 2015	Mar. 31, 2015	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014	Jul. 01, 2015	May. 06, 2015
Convertible Debt [Member] | Alpha Capital Anstalt [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	234,375
Class of Warrant or Right Outstanding Contractual Life	5 years 180 days
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 6						$ 4
Alpha Capital Anstalt [Member]
Class of Warrant or Right Outstanding Contractual Life	5 years 180 days
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 6						4
Debt Instrument, Convertible, Conversion Price						$ 0.50
Warrant [Member]
Derivative, Loss on Derivative		$ 336,884
Derivative, Gain on Derivative		$ 1,586,884
Derivative, Gain (Loss) on Derivative, Net			$ 1,250,000
Class of Warrant or Right, Exercise Price of Warrants or Rights						6	$ 6
Derivative, Gain (Loss) on Derivative, Net				$ 1,250,000	$ 32,240
Debt Instrument, Convertible, Conversion Price						$ 0.50

Note 10 - Warrant Input Assumpt

Note 10 - Warrant Input Assumptions (Details) - Warrant [Member]	12 Months Ended
	Dec. 31, 2015USD ($)
Estimated fair value	$ 6.77
Expected life (years)	5 years 186 days
Risk free interest rate	1.65%
Volatility	146.11%

Note 10 - Changes in Fair Value

Note 10 - Changes in Fair Value of Derivative Warrants (Details) - Warrant [Member] - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2015
Fair Value, Inputs, Level 2 [Member]
Balance, fair value of warrants
Derivative warrants issued		$ 1,586,884
Change in fair value included in net loss		$ (1,586,884)
Balance, fair value of warrants
Change in fair value included in net loss	$ (1,586,884)

Note 11 - Capital Stock (Detail

Note 11 - Capital Stock (Details Textual) - USD ($)	May. 06, 2015	Dec. 31, 2015	May. 31, 2015	Feb. 28, 2015	Jan. 31, 2015	Dec. 31, 2015	Dec. 31, 2014	Jul. 01, 2015	Dec. 31, 2013	Oct. 31, 2012	Mar. 07, 2011
Preferred Class A [Member] | Tranche 1 [Member] | Maximum [Member]
Proceeds from Issuance of Preferred Stock and Preference Stock	$ 2,000,000
Preferred Class A [Member] | Tranche 1 [Member]
Stock Issued During Period, Shares, New Issues	500,000
Share Price	$ 4
Proceeds from Issuance of Preferred Stock and Preference Stock	$ 1,000,000
Preferred Stock, Dividend Rate, Percentage	12.00%
Preferred Class A [Member]
Preferred Stock, Shares Authorized		100,000,000				100,000,000
Preferred Stock, Par or Stated Value Per Share		$ 0.01				$ 0.01
Tranche 1 [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	187,500
Maximum [Member] | The 2014 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period							10 years
Minimum [Member] | The 2014 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period							5 years
Restricted Stock [Member] | The 2014 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		10,000			12,500
Stock Issued During Period, Value, Restricted Stock Award, Gross		$ 64,000			$ 37,500
The 2014 Equity Incentive Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance							716,090
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		794,816				794,816
Common Stock, Additional Capital Shares Reserved for Future Issuance					250,000
Common Stock Capital Shares Issued and Reserved for Future Issuance						966,090
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross							313,257
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price							$ 4
Allocated Share-based Compensation Expense							$ 1,068,012
Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				6,250
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price				$ 6
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period				10 years
Advisor [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				6,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price				$ 6
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period				5 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Expected, Continued Service Period				2 years
Consultant [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				6,250
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price				$ 6
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period				10 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Expected, Continued Service Period				3 years
Two Board Members [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			18,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price			$ 6
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			240 days
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares			12,000
New Board Member [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			18,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price			$ 6
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			2 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			10 years
General and Administrative Expense [Member]
Share Price		$ 0.77				$ 0.77
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 5.86				$ 5.86
Allocated Share-based Compensation Expense						$ 633,794
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options		$ 55,560				$ 55,560
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price		$ 4.79				$ 4.79
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price		$ 4.73				$ 4.73
Class of Warrant or Right, Outstanding		550,434				550,434
Class of Warrant or Right Outstanding Contractual Life						4 years 182 days
Preferred Stock, Shares Authorized		100,000,000				100,000,000	100,000,000			100,000,000
Preferred Stock, Par or Stated Value Per Share		$ 0.01				$ 0.01	$ 0.01
Proceeds from Issuance of Preferred Stock and Preference Stock						$ 989,707
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 6							$ 6
Common Stock, Shares Authorized		300,000,000				300,000,000	300,000,000			300,000,000
Common Stock, Par or Stated Value Per Share		$ 0.01				$ 0.01	$ 0.01			$ 0.01	$ 0.01
Common Stock, Capital Shares Reserved for Future Issuance		966,090				966,090
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		794,816				794,816
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross						103,500	313,257
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price						$ 6	$ 4
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price		$ 4.79				$ 4.79	$ 4.64		$ 5.20

Note 11 - Fair Value Assumption

Note 11 - Fair Value Assumptions (Details)	May. 06, 2015$ / shares
Warrant [Member]
Estimated fair value (in dollars per share)	$ 1
Expected life (years)	5 years
Risk free interest rate	1.58%
Volatility	168.93%

Note 11 - Series A Preferred Re

Note 11 - Series A Preferred Reclassified from Convertible Temporary Equity to a Mandatorily Redeemable Liability (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Series A Preferred Stock [Member]
Proceeds from Issuance of Preferred Stock and Preference Stock	$ 1,000,000
Series A preferred issuance costs	(10,293)
Net proceeds	989,707
Allocation of net proceeds to warrants	(156,270)
Net proceeds allocated to Series A preferred stock	833,437
Accretion	166,563
Series A accrued dividends	18,333
Fair value of redeemable Series A preferred stock at redemption	1,018,333
Proceeds from Issuance of Preferred Stock and Preference Stock	989,707
Series A accrued dividends	$ 18,333

Note 11 - Valuation of Option I

Note 11 - Valuation of Option Issuances (Details)	12 Months Ended
	Dec. 31, 2015$ / shares
Grants 2015 [Member] | Minimum [Member]
Expected life (years)	2 years 182 days
Risk free interest rate	0.052%
Volatility	146.00%
Grants 2015 [Member] | Maximum [Member]
Expected life (years)	5 years
Risk free interest rate	1.58%
Volatility	207.00%
Grants 2015 [Member]
Estimated fair value (in dollars per share)	$ 6
Estimated fair value (in dollars per share)	$ 5.69

Note 11 - Summary of Option Act

Note 11 - Summary of Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Balance, shares outstanding (in shares)	716,066	402,834
Balance, outstanding weighted average price (in dollars per share)	$ 4.64	$ 5.20
Balance, outstanding weighted average grant date value (in dollars per share)	$ 3.64	$ 3.40
Granted, shares (in shares)	103,500	313,257
Granted, weighted average price (in dollars per share)	$ 6	$ 4
Estimated fair value (in dollars per share)	$ 5.69	$ 4
Exercised, shares (in shares)		(25)
Exercised, weighted average price (in dollars per share)		$ 4
Exercised, weighted average grant date value (in dollars per share)		$ 4
Balance, shares outstanding (in shares)	794,816	716,066
Balance, outstanding weighted average price (in dollars per share)	$ 4.79	$ 4.64
Balance, outstanding weighted average grant date value (in dollars per share)	$ 4.73	$ 3.64
Forfeited, shares (in shares)	(24,750)
Forfeited, weighted average price (in dollars per share)	$ 6
Forfeited, weighted average grant date value (in dollars per share)	$ 4.85

Note 11 - Summary of Options Ou

Note 11 - Summary of Options Outstanding (Details)	12 Months Ended
	Dec. 31, 2015$ / sharesshares
Range One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price | $ / shares	$ 435,482
Options Outstanding (in shares)	7.5
Average Remaining Contractual Lives	421592 years
Options Exercisable (in shares)	13,890
Range Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price | $ / shares	$ 270,834
Options Outstanding (in shares)	0.8
Average Remaining Contractual Lives	270834 years
Range Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price | $ / shares	$ 88,500
Options Outstanding (in shares)	8.7
Average Remaining Contractual Lives	88500 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price | $ / shares	$ 4.79
Options Outstanding (in shares)	794,816
Options Exercisable (in shares)	13,890

Note 12 - Noncontrolling Inte50

Note 12 - Noncontrolling Interest (Details Textual)	Aug. 31, 2015
The Original Owners of Powerhouse One [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	11.00%

Note 12 - Activity in Noncontro

Note 12 - Activity in Noncontrolling Interest (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Balance	$ 832,711
Earnings allocated to noncontrolling interest	24,535
Elimination due to sale of Powerhouse One	$ (857,246)
Balance

Note 14 - Taxes (Details Textua

Note 14 - Taxes (Details Textual) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)
Earliest Tax Year [Member]
Open Tax Year	2,012
Latest Tax Year [Member]
Open Tax Year	2,015
Operating Loss Carryforwards	$ 12.9

Note 14 - Income Tax Provisions

Note 14 - Income Tax Provisions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Current provision
State	$ 2,533	$ 928
Total current tax provision	2,533	928
Total income tax provision	2,533	928
Taxes at statutory rate (34%)	(162,811)	(1,133,554)
State taxes	(6,225)	(43,342)
Change in valuation allowance	2,633,526	1,175,084
Permanent differences	$ (424,750)	(11,350)
Change in state tax rate		(9,869)
Prior year adjustments	$ (807,026)	$ 23,959
Difference in realized NOL (Powerhouse One)	(1,186,158)
Other	(44,023)
Accrued compensation	140,776	$ 267,156
Other accrued expenses	72,175	157,266
Gross current deferred tax assets	212,951	424,422
Fixed assets	$ 356,283	325,590
Intangible assets		24,420
Stock compensation expense	$ 1,143,183	885,924
Net operating losses	4,762,618	2,832,332
Gross non-current deferred tax assets, net	6,262,084	3,417,086
Total deferred tax assets	6,475,034	3,841,508
Valuation allowance for deferred tax assets	$ (6,475,034)	$ (3,841,508)
Deferred tax assets, net of valuation allowance

Note 14 - Income Tax Provisio54

Note 14 - Income Tax Provisions (Details) (Parentheticals)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Taxes, Statutory Rate	34.00%	34.00%

Note 15 - Commitments and Con55

Note 15 - Commitments and Contingencies (Details Textual) - USD ($)	Jun. 14, 2013	Dec. 31, 2015	Dec. 31, 2014	Jul. 01, 2015	May. 06, 2015
Steuben Investment Company II, L.P. [Member]
Stock Issued During Period, Shares, New Issues	727,273
Stock Issued During Period, Value, New Issues	$ 1,600,000
Sale of Stock, Price Per Share	$ 2.20
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	545,455
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 4
Class of Warrant or Right Outstanding Contractual Life	10 years
Expected Penality to Be Paid		$ 216,000
Guarantee Obligations [Member]
Contingent Liabilities		600,000
Stock Issued During Period, Value, New Issues		$ 1,679,000	$ 1,576,075
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 6	$ 6

Note 16 - Subsequent Events (De

Note 16 - Subsequent Events (Details Textual) - USD ($)	Apr. 14, 2016	Mar. 31, 2016	Feb. 29, 2016	Mar. 31, 2016	Feb. 29, 2016	Jun. 30, 2016	Apr. 01, 2016	Dec. 31, 2015	Aug. 20, 2015	Mar. 31, 2015	Dec. 31, 2014	Oct. 31, 2012
Subsequent Event [Member] | Executive Officer [Member] | Unsecured Debt [Member]
Origination Fee, Percentage			15.00%
Debt Instrument, Interest Rate, Stated Percentage			12.00%		12.00%
Subsequent Event [Member] | Executive Officer [Member]
Proceeds from Unsecured Notes Payable					$ 300,000
Subsequent Event [Member] | Director [Member]
Proceeds from Unsecured Notes Payable	$ 200,000
Origination Fee, Percentage	15.00%
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Subsequent Event [Member] | PS V [Member] | Minimum [Member]
Development Fee		$ 0		$ 0
Subsequent Event [Member] | PS V [Member] | Maximum [Member]
Development Fee		4,000,000		4,000,000
Subsequent Event [Member] | PS V [Member]
Equity Method Investment, Realized Gain (Loss) on Disposal		5,100,000
Development Fee		$ 4,000,000		4,000,000
Subsequent Event [Member]
Disposal Group, Required Secured Tax Equity and Debt Amount				$ 108,000,000
Guaranteed Return Rate, After-Tax				10.00%
Common Stock, Shares Authorized		15,000,000		15,000,000			15,000,000
Preferred Stock, Shares Authorized		2,000,000		2,000,000			2,000,000
Additional Projects [Member]
Cumulative Investment										$ 7,900,000
PS V [Member] | Scenario, Forecast [Member]
Loan to Fund Development Costs, Maximum						$ 333,000
Arowana Note [Member]
Debt Instrument, Interest Rate, Stated Percentage									6.00%
Convertible Debt								$ 5,600,000	$ 1,600,000	$ 8,000,000
Common Stock, Shares Authorized								300,000,000			300,000,000	300,000,000
Preferred Stock, Shares Authorized								100,000,000			100,000,000	100,000,000