EVO Transportation & Energy Services (EVOA) 10-K 18 Apr 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Apr. 07, 2017	Jun. 30, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	MINN SHARES INC
Entity Central Index Key	728,447
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 17,217
Entity Common Stock Shares Outstanding		325,974

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current assets
Cash and cash equivalents	$ 24,944	$ 358
Volumetric excise tax credit receivable	15,214
Prepaid rent	11,576
Due from related party		21,986
Total current assets	51,734	22,344
Non-current assets
Property and equipment, net	1,102,249
Construction in progress	79,354
Deposits	39,646	977
Total non-current assets	1,221,249	977
Total assets	1,272,983	23,321
Current liabilities
Line-of-credit		150,000
Accounts payable	822,829	46,807
Accounts payable - related party	261,060	114,510
Advances from member	37,500
Accrued interest - related party	164,368	11,189
Accrued expenses	127,596	32,264
Current portion of subordinated convertible senior notes payable to members	1,021,556
Current portion of long-term debt	121,299
Total current liabilities	2,556,208	354,770
Non-current liabilities
Long term subordinated convertible notes payable to members	1,166,373
Convertible promissory notes - related party	405,103
Long term debt, less current portion	1,073,690
Long term notes payable related party		85,599
Deferred rent	15,439
Deferred tax liability	71,294
Losses on equity investment		214,365
Total non-current liabilities	2,731,899	299,964
Total liabilities	5,288,107	654,734
Commitments and contingencies
Members' and Stockholders' deficit
Preferred stock, $.0001 par value; 10,000,000 shares authorized, no shares issued and outstanding
Common stock, $.0001 par value; 100,000,000 shares authorized; 317,207 shares issued and outstanding	32
Class A membership units		140,500
Additional paid-in capital	899,304
Accumulated deficit	(4,914,460)	(771,913)
Total members' and stockholders' deficit	(4,015,124)	(631,413)
Total liabilities and members' and stockholders' deficit	$ 1,272,983	$ 23,321

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2016	Dec. 31, 2015
Balance Sheets [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	317,207	317,207
Common stock, shares outstanding	317,207	317,207

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Revenue
CNG sales	$ 353,346
Volumetric excise tax credit	129,549
Management fees		29,000
Total revenue	482,895	29,000
CNG cost of sales	281,441
Gross profit	201,454	29,000
Operating expenses
General and administrative	1,760,347	289,934
Depreciation	210,892	967
Total operating expenses	1,971,239	290,901
Other expense
Interest expense	(375,453)	(17,110)
Loss on acquisition of El Toro	(717,011)
Gain (loss) in equity method investment		(125,890)
Total other expense	(1,092,464)	(143,000)
Loss before income taxes	(2,862,249)	(404,901)
Income tax expense
Deferred tax expense	(71,294)
Total provision for income taxes	(71,294)
Net loss	$ (2,933,543)	$ (404,901)
Basic weighted average common shares outstanding	317,207	38,608
Basic loss per common share	$ (9.25)	$ (10.49)
Diluted weighted average common shares outstanding	317,207	38,608
Diluted loss per common share	$ (9.25)	$ (10.49)

Consolidated Statement of Chang

Consolidated Statement of Changes in Members' and Stockholders' Deficit - USD ($)	Total	LLC	Common Stock	Additional Paid-in Capital	Accumulated Paid-in Deficit
Beginning balance at Dec. 31, 2014	$ (226,512)	$ 140,500			$ (367,012)
Beginning balance, shares at Dec. 31, 2014		38,608
Net loss	(404,901)				(404,901)
Ending balance at Dec. 31, 2015	(631,413)	$ 140,500			(771,913)
Ending balance, shares at Dec. 31, 2015		38,608
Contributed of Titan El Toro, LLC membership interests, as well as mezzanine debt and other liabilities
Contributed of Titan El Toro, LLC membership interests, as well as mezzanine debt and other liabilities, Shares		64,387
Members of Titan El Toro, LLC membership interests in exchange for Class A Membership Units
Members of Titan El Toro, LLC membership interests in exchange for Class A Membership Units, Shares		10,892
Issuance of units for subordinated convertible senior notes payable
Issuance of units for subordinated convertible senior notes payable, Shares		28,900
Issuance of Units for services	5,594	$ 5,594
Issuance of Units for services, shares		139,839
Reverse acquisition	(455,762)	$ (146,094)	$ 32	899,304	(1,209,004)
Reverse acquisition, shares		(282,626)	317,207
Net loss	(2,933,543)				(2,933,543)
Ending balance at Dec. 31, 2016	$ (4,015,124)		$ 32	$ 899,304	$ (4,914,460)
Ending balance, shares at Dec. 31, 2016			317,207

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities
Net loss	$ (2,933,543)	$ (404,901)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation	210,892	967
Deferred rent	(8,708)
Loss on acquisition of El Toro	717,011
Loss on equity method investment		125,890
Consulting expense converted to subordinated notes payable to members	217,008
Amortization of deferred financing costs	57,388
Units issued for services	5,594
Deferred tax expense	71,294
Changes in assets and liabilities
Volumetric excise tax credit receivable	(15,214)
Accounts receivable - related party		134,000
Prepaid rent	22,711
Due from related parties	21,986	(23,588)
Accounts payable	653,841	34,529
Accounts payable - related party	218,409	54,158
Accrued interest related party	30,597
Accrued expenses	93,766	27,113
Adjustments to reconcile net loss to net cash used in operating activities, total	2,296,575	353,069
Net cash used in operating activities	(636,968)	(51,832)
Cash flows from investing activities
Purchase of equipment	(41,524)
Construction in progress	(79,354)
Cash from acquisition	(57)
Advances from member	37,500
Net cash used in investing activities	(83,435)
Cash flows from financing activities
Line-of-credit	(150,000)
Subordinated convertible senior notes payable to members.	1,000,000
Payments of principal on long-term debt	(105,011)
Notes payable to members		30,343
Net cash provided by financing activities	744,989	30,343
Net increase (decrease) in cash	24,586	(21,489)
Cash and cash equivalents - beginning of year	358	21,847
Cash and cash equivalents - end of year	$ 24,944	$ 358

Consolidated Statements of Cas7

Consolidated Statements of Cash Flows (Parenthetical) - USD ($)	Jan. 02, 2016	Dec. 31, 2016	Dec. 31, 2015	Nov. 22, 2016
Supplemental Cash Flow Information [Abstract]
Cash paid for interest		$ 222,279	$ 15,573
Supplemental disclosure of non-cash activity
Subordinated notes payable to members		217,008
Accounts payable - related party		127,108
Due from related parties			$ 393,442
Conversion of long term notes		$ 85,599
Acquire existing percentage		80.00%
Subordinated convertible senior notes payable to members		$ 21,556
Subordinated notes payable to member of related party		$ 64,043
El Toro [Member]
Supplemental disclosure of non-cash activity
Acquire existing percentage	80.00%
Subsidiaries [Member]
Supplemental disclosure of non-cash activity
Acquire existing percentage		100.00%		100.00%

Consolidated Statements of Cas8

Consolidated Statements of Cash Flows (Parenthetical 1)	12 Months Ended
	Dec. 31, 2016USD ($)
Assets and liabilities [Abstract]
Prepaid rent	$ 34,287
Property and equipment	1,271,617
Deposits	38,669
Total assets	1,344,573
Checks written in excess of bank balance	3,434
Accounts payable	68,145
Accounts payable - related party	55,249
Deferred rent	24,147
Accrued expenses	1,566
Accrued interest - related party	122,582
Subordinated notes payable to members	700,826
Long-term debt	1,300,000
Net liabilities acquired	$ (931,376)

Consolidated Statements of Cas9

Consolidated Statements of Cash Flows (Parenthetical 2) - Minn Shares Inc [Member]	12 Months Ended
	Dec. 31, 2016USD ($)
Noncash or Part Noncash Acquisitions [Line Items]
Cash and cash equivalents	$ 3,377
Accounts payable	(54,036)
Convertible promissory note - related party	(405,103)
Common stock

Basis of Presentation and Secur

Basis of Presentation and Securities Exchange	12 Months Ended
	Dec. 31, 2016
Basis of Presentation and Securities Exchange [Abstract]
Basis of Presentation and Securities Exchange	Basis of Presentation and Securities Exchange Theses financial statements represent the consolidated financial statements of Minn Shares Inc., (“Minn Shares”) and its wholly owned subsidiary, Titan CNG, LLC, (“Titan”), and Titan’s wholly owned subsidiaries, Titan El Toro, LLC (“El Toro”), Titan Diamond Bar, LLC (“Diamond Bar”) and Titan Blaine, LLC (“Blaine”), (collectively, the “Company”). On November 22, 2016, the Company entered into an Agreement and Plan of Securities Exchange with Minn Shares, a public company, whereby Minn Shares acquired all of the equity interests of Titan and Titan became a wholly-owned subsidiary of Minn Shares (the “Securities Exchange”). El Toro, Diamond Bar and Blaine are wholly-owned subsidiaries of Titan. The Company issued 248,481 shares of its common stock to acquire Titan, which resulted in the former Titan equity holders owning approximately 91.25% of the outstanding common stock after the consummation of the Securities Exchange. At the closing of the Securities Exchange, all of the units issued and outstanding for Titan immediately prior to the closing of the Securities Exchange were converted into 248,481 shares of common stock, par value $0.0001 per share (“Common Stock”), and, together with the Common Stock, the “Capital Stock”), of Minn Shares. The Company did not have any stock options or warrants to purchase shares of their capital stock outstanding at the time of the Securities Exchange. Cash and cash equivalents $ 3,377 Accounts payable (54,036 ) Convertible promissory note-related party (405,103 ) (455,762 ) Because the former stockholders of the Company owned approximately 91.25% of the combined company on completion of the Securities Exchange, the transaction was accounted for as a recapitalization through a reverse acquisition, with no goodwill or other intangibles recorded. As such, the financial information reflects the historical financial information of Titan, Diamond Bar and Blaine and the remaining assets and liabilities of Minn Shares brought over at historical cost. Minn Shares results of operation, which were de minimis, are included in the Company’s financial statements from the date of acquisition, November 22, 2016. Costs of the transaction have been charged to operations. The capital structure of the Company has been retroactively adjusted to reflect that of Minn Shares with all shares being adjusted based on the exchange ratio of equity interest in connection with the Securities Exchange. As a result of the Securities Exchange, Minn Shares acquired the business of Titan and Titan subsidiaries El Toro, Diamond Bar and Blaine as of November 22, 2016, and will continue the existing business operations of Titan, El Toro, Diamond Bar and Blaine as a publicly traded company under the name Minn Shares Inc. On April 6, 2017, the Company effected a 50-for-1 reverse stock split of its common stock pursuant to which each 50 shares of issued and outstanding common stock became one share of common stock (the “Reverse Split”). No fractional shares were issued as a result of the Reverse Split. All references to numbers of shares of common stock and per share amounts give retroactive effect to the Reverse Split for all periods presented. Going Concern The Company is an early stage company in the process of acquiring several businesses in the vehicle fuels industry. As of March 31, 2017 the Company has closed one acquisition which was financed through approximately $13.6 million of debt of which $3.8 million is contemplated to be repaid through a successful secondary offering before the December 31, 2017 due date. As of December 31, 2016, the Company has a working capital deficit of approximately $2.5 million which management anticipates rectifying with additional public or private offerings. The Company also is evaluating certain cash flow improvement measures. However, there can be no assurance that the Company will be successful in these efforts. The accompanying financial statements have been prepared assuming that the Company will continue as a going concern; however, the above conditions raise doubt about the Company’s ability to do so. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.

Description of Business and Sum

Description of Business and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Description of Business and Summary of Significant Accounting Policies [Abstract]
Description of Business and Summary of Significant Accounting Policies	Note 1 - Description of Business and Summary of Significant Accounting Policies The Company is a compressed natural gas (“CNG”) service business based in Wayzata, Minnesota. Titan is the management company and El Toro, Diamond Bar, and Blaine are CNG service stations. El Toro was formed during 2013 and began operations during 2015. El Toro, located in Lake Forest, California, is a comprehensive natural gas vehicle solutions provider that offers products and services to corporate and municipal fleet operators as well as individual consumers. Blaine and Diamond Bar were formed in 2015. In March 2016 Diamond Bar began operations of its CNG station under a lease agreement with the State of California South Coast Air Quality Management District (“SCAQMD”) in Diamond Bar, California. The Company is currently constructing Blaine, a private station, for Walters Recycling & Refuse, Inc. (“Walters”) in Blaine, Minnesota, which it will operate under a seven year take-or-pay contract with Walters. These subsidiaries also intend to provide comprehensive natural gas vehicle solutions to corporate and municipal fleet operators as well. Minn Shares Inc. was incorporated in the State of Delaware on October 22, 2010. Principles of Consolidation The accompanying consolidated financial statements include the accounts of Minn Shares Inc. and its subsidiary, Titan, and Titan’s wholly owned subsidiaries, El Toro, Diamond Bar and Blaine. All intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The financial statements include some amounts that are based on management’s best estimates and judgments. The most significant estimates relate to depreciation and useful lives on property and equipment and contingencies. These estimates may be adjusted as more current information becomes available, and any adjustment could be significant. Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. The Company continually monitors its positions with, and the credit quality of, the financial institutions with which it invests. As of the balance sheet date, and periodically throughout the year, the Company has maintained balances in various operating accounts in excess of federally insured limits. Volumetric excise tax credit receivable Volumetric excise tax credit receivable (“VETC”) are the excise tax refunds to be received from the Federal Government on CNG fuel sales. Concentrations of Credit Risk During the year ended December 31, 2016, one customer accounted for 13% of total revenues. Property and Equipment Property and equipment are stated at cost. Depreciation is provided utilizing the straight-line method over the estimated useful lives for owned assets, ranging from five to 40 years, and the shorter of the estimated economic life or related lease terms for leasehold improvements. Construction in process represents the accumulated costs of assets not yet placed in service and primarily relates to equipment purchases and architectural fees for a CNG station being constructed by Blaine. Deposits Deposits consist of a security deposit for the El Toro lease and other deposits which are contractually required and of a long-term nature. Long-Lived Assets The Company evaluates the recoverability of long-lived assets whenever events or changes in circumstances indicate that an asset’s carrying amount may not be recoverable. Such circumstances could include, but are not limited to (1) a significant decrease in the market value of an asset, (2) a significant adverse change in the extent or manner in which an asset is used, or (3) an accumulation of costs significantly in excess of the amount originally expected for the acquisition of an asset. The Company measures the carrying amount of the asset against the estimated undiscounted future cash flows associated with it. Should the sum of the expected future net cash flows be less than the carrying value of the asset being evaluated, an impairment loss would be recognized. The impairment loss would be calculated as the amount by which the carrying value of the asset exceeds its fair value. The fair value is measured based on quoted market prices, if available. If quoted market prices are not available, the estimate of fair value is based on various valuation techniques, including the discounted value of estimated future cash flows. The evaluation of asset impairment requires the Company to make assumptions about future cash flows over the life of the asset being evaluated. These assumptions require significant judgment and actual results may differ from assumed and estimated amounts. Equity Method of Accounting Investee companies that are not consolidated, but over which the Company exercises significant influence, are accounted for under the equity method of accounting. Whether or not the Company exercises significant influence with respect to an investee depends on an evaluation of several factors, including, among others, representation on the investee company’s board of directors and ownership level, which is generally a 20% to 50% interest in the voting securities of the investee company. Under the equity method of accounting, an investee company’s accounts are not reflected within the Company’s consolidated balance sheets and statements of operations; however, the Company’s share of the earnings or losses of the investee company is reflected in equity loss - share of investee company losses in the consolidated statements of operations. The Company’s carrying value in an equity method investee company is reflected in ownership interests in investee companies in the Company’s consolidated balance sheets. When the Company’s carrying value in an equity method investee company is reduced to zero, no further losses are recorded in the Company’s consolidated financial statements unless the Company guaranteed obligations of the investee company or has committed additional funding. When the investee company subsequently reports income, the Company will not record its share of such income until it equals the amount of its share of losses not previously recognized. Losses on equity investment December 31, 2015 (214,365 ) Loss on acquisition of E1 Toro (717,011 ) Net liability acquired (931,376 ) Deferred Rent Obligation The Company has entered into operating lease agreements for a CNG station which contain provisions for future rent increases or periods in which rent payments are reduced. The Company records monthly rent expense equal to the total of the payments due over the lease term, divided by the number of months of the lease term. The difference between rent expense recorded and the amount paid is credited or charged to deferred rent obligation, which is reflected as a separate line item in the accompanying balance sheets. Net Loss per Share of Common Stock Basic loss per share is computed by dividing net loss available to holders of the Company’s Common Stock by the weighted average number of shares of Common Stock outstanding for the period. Diluted loss per share reflects the potential dilution that would occur if securities or other contracts to issue Common Stock were exercised or converted into Common Stock. Revenue Recognition The Company’s revenues primarily consist of CNG fuel sales. These revenues are recognized in accordance with GAAP, which requires that the following four criteria must be met before revenue can be recognized: (i) persuasive evidence of an arrangement exists; (ii) delivery has occurred and title and the risks and rewards of ownership have been transferred to the customer or services have been rendered; (iii) the price is fixed or determinable; and (iv) collectability is reasonably assured. Applying these factors, the Company typically recognizes revenue from the sale of natural gas fuel at the time the fuel is dispensed. The Company is eligible to receive, at times, a federal alternative fuels tax credit (“VETC”) when a gasoline gallon equivalent of CNG is sold as vehicle fuel. Based on the service relationship with its customers, either the Company or its customers claims the credit. The Company records its VETC credits, if any, as revenue in its statements of operations as the credits are fully refundable. See the discussion under “Volumetric Excise Tax Credit” below for further information. For the year ended December 31, 2015, revenue consists of management fees received from El Toro, a related party prior to its acquisition (Note 4). Gra nt revenue is recognized when all eligible requirement have been met. Volumetric Excise Tax Credit For 2016, the VETC credit was $0.50 per gasoline gallon equivalent of CNG that is sold as a vehicle fuel. The American Taxpayer Relief Act, signed into law on January 2, 2013, reinstated VETC for 2013 and made it retroactive to January 1, 2012. The Tax Increase Prevention Act, signed into law on December 19, 2014, reinstated VETC for the 2014 calendar year and made it retroactive to January 1, 2014. The Company did not record any VETC revenues in 2012, 2013 or 2014. In December 2015, the VETC was extended through December 31, 2016 and made retroactive to January 1, 2015. As a result, VETC revenue for the year ended December 31, 2016 was $129,549. Advertising Costs The Company expenses advertising costs as incurred. Advertising expense for the years ended December 31, 2016 and 2015 was de minimis. Income Taxes The Company recognizes deferred tax liabilities and assets based on the differences between the tax basis of assets and liabilities and their reported amounts in the financial statements that will result in taxable or deductible amounts in future years. The Company’s temporary differences result primarily from depreciation. The Company evaluates its tax positions taken or expected to be taken in the course of preparing the Company’s tax returns to determine whether the tax positions will more likely than not be sustained by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold are not recorded as a tax benefit or expense in the current year. Interest and penalties, if applicable, are recorded in the period assessed as general and administrative expenses. However, no interest or penalties have been assessed as of December 31, 2016 and 2015. Tax years that remain subject to examination include 2013 through the current year for federal and state, respectively. Deferred income taxes are provided for temporary differences between the financial reporting and tax basis of assets and liabilities. Deferred taxes are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of the enactment. In evaluating the ultimate realization of deferred income tax assets, management considers whether it is more likely than not that the deferred income tax assets will be realized. Management establishes a valuation allowance if it is more likely than not that all or a portion of the deferred income tax assets will not be utilized. The ultimate realization of deferred income tax assets is dependent on the generation of future taxable income, which must occur prior to the expiration of the net operating loss carryforwards. Recently Issued Accounting Pronouncements In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-09, “Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”), which simplifies several aspects of the accounting for share-based payment award transactions including accounting for income taxes and classification of excess tax benefits on the statement of cash flows, forfeitures and minimum statutory tax withholding requirements. For the Company, ASU 2016-09 is effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Early adoption is permitted for any interim or annual period. The Company does not expect the adoption of ASC 2016-09 to materially change its current accounting methods and therefore the Company does not expect to adoption to have a material impact on its consolidated financial position or results of operations. In March 2016, the FASB issued ASU 2016-08, “Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)” (“ASU 2016-08”), which clarifies principal versus agent when another party, along with the entity, is involved in providing a good or service to a customer. Topic 606, Revenue from Contracts with Customers, requires an entity to determine whether the nature of its promise is to provide that good or service to the customer (i.e., the entity is a principal) or to arrange for the good or service to be provided to the customer by the other party (i.e., the entity is an agent). For the Company, ASU 2016-08 is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Early application is not permitted. The Company is in the process of evaluating the impact the amendment will have on its consolidated financial position or results of operations. In February 2016, the FASB issued ASU 2016-02, “Leases” (“ASU 2016-02”), which will require lessees to recognize a right-of-use asset and a lease liability for all leases that are not short-term in nature. For a lessor, the accounting applied is also largely unchanged from previous guidance. The new rules will be effective for the Company in the first quarter of 2019. The Company is in the process of evaluating the impact the amendment will have on its consolidated financial position or results of operations. In January 2016, the FASB issued ASU No. 2016-01, “Recognition and Measurement of Financial Assets and Financial Liabilities” (“ASU 2016-01”) which amended its standards related to the accounting of certain financial instruments. This amendment addresses certain aspects of recognition, measurement, presentation and disclosure. The new rules will become effective for annual and interim periods beginning after December 15, 2017. Early adoption is not permitted. The Company is in the process of evaluating the impact the amendment will have on our consolidated financial position or results of operations. In November 2015, the FASB issued ASU No. 2015-17, “Income Taxes: Balance Sheet Classification of Deferred Taxes” (“ASU 2015-17”). ASU 2015-17 requires that deferred tax assets and liabilities be classified as noncurrent on the balance sheet. This update is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016. The Company does not plan early adoption of this update and does not expect the adoption of the update to materially change its current accounting methods and therefore the Company does not expect the adoption to have a material impact on its consolidated financial position or results of operations. In May 2014, FASB and the International Accounting Standards Board issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”). ASU 2014-09 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. In addition, the guidance requires improved disclosures to help users of financial statements better understand the nature, amount, timing and uncertainty of revenue that is recognized and the related cash flows. ASU 2014-09 is effective for interim and annual periods beginning after December 15, 2017; early adoption is permitted. The Company is in the process of evaluating the impact the amendment will have on our consolidated financial position or results of operations. Subsequent Events The Company has evaluated all subsequent events through the auditors’ report date, which is the date the financial statements were available for issuance. With the exception of those matters discussed in Note 10, there were no material subsequent events that required recognition or additional disclosure in these financial statements.

Acquisition

Acquisition	12 Months Ended
	Dec. 31, 2016
Acquisition [Abstract]
Acquisition	Note 2 - Acquisition Through December 31, 2015 Titan had a 20% investment in El Toro and accounted for this investment as an equity method investment. For the year ended December 31, 2015 the Company recorded a loss in the amount of $(125,890) related to its investment in El Toro. The carrying value of the investment was $(214,365) as of December 31, 2015. On January 1, 2016, certain accredited investors contributed their current membership interests, as well as mezzanine debt and other liabilities totaling approximately $876,000 owed to Titan El Toro, LLC in exchange for Junior Bridge Notes in the amount of $876,000 and 64,387 (equivalent to 56,608 common shares) Class A Membership Units in Titan CNG, LLC. In addition, members of El Toro agreed to contribute their membership interest in exchange for 10,892 (equivalent to 9,576 common shares) Class A Membership Units in the Company. The Company acquired the remaining 80% of El Toro to further its business relationship in alignment with the Company’s business model to acquire existing CNG stations. The acquisition of these assets were recorded at predecessor’s cost due to common ownership of the two entities. January 1, Prepaid rent $ 34,287 Property and equipment 1,271,617 Deposits 38,669 Total assets acquired 1,344,573 Checks written in excess of bank balance 3,434 Accounts payable 68,145 Accounts payable – related party 55,249 Deferred rent 24,147 Accrued expenses 1,566 Accrued interest – related party 122,582 Subordinated notes payable to members 700,826 Long-term debt 1,300,000 Net liabilities acquired $ (931,376 ) The following table summarizes the unaudited pro forma results of the Company giving effect to the acquisition as if it had occurred on January 1, 2015. The unaudited pro forma information is not necessarily indicative of the results of operations of the Company had this acquisition occurred at the beginning of the years presented, nor is it necessarily indicative of future results. For the Years Ended December 31, 2016 2015 (Unaudited) (Unaudited) Revenue $ 353,346 $ 169,642 Net loss $ (3,035,499 ) $ (1,031,559 )

Balance Sheet Disclosures

Balance Sheet Disclosures	12 Months Ended
	Dec. 31, 2016
Balance Sheet Disclosures [Abstract]
Balance Sheet Disclosures	Note 3 - Balance Sheet Disclosures Property and equipment are summarized as follows: December 31, 2016 2015 Equipment $ 664,276 $ - Site development 401,462 - Buildings 161,467 - Leasehold improvements 46,728 - Computer equipment 42,109 2,901 1,316,042 2,901 Less accumulated depreciation (213,793 ) (2,901 ) $ 1,102,249 $ - Depreciation expense for the years ended December 31, 2016 and 2015 was $210,892 and $967, respectively. Construction in process contains amounts paid and accrued for construction of the Blaine CNG station that has not been placed into service as of December 31, 2016. Accrued expenses consist of the following: December 31, 2016 2015 Accounting fees 56,839 - Credit cards 32,061 6,455 Legal 25,547 25,809 Deferred rent 13,149 - $ 127,596 $ 32,264

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions	Note 4 - Related Party Transactions Accounts Payable - Related Party The Company's accounts payables - related party consist of guaranteed payments and expense reimbursement to members. Accounts payable - related party was $261,060 and $114,510 for the years ended December 31, 2016 and 2015, respectively. Advances Related Party During the year ended December 31, 2016, a Titan member advanced $2,000 to the Company. During the year ended December 31, 2016 an El Toro member advanced $35,500 to the Company. Accrued Interest - Related Party The Company's accrued interest - related party are the accrued interest payments on members' convertible senior notes payable and notes payable to members. Accrued interest - related party was $164,368 and $11,189 for the years ended December 31, 2016 and 2015, respectively. Management Fees During the year ended December 31, 2015, Titan provided El Toro with certain administrative services and oversight. Management fees paid by El Toro were initially set at a monthly rate of $10,000, an ascribed value determined by management. Management fees decreased in 2015 to $29,000 as less time was needed to manage the site that had completed the development stage and were in operating mode. Due from Related Party During the year ended December 31, 2015, Titan advanced El Toro $21,986 to fund operations.

Line of Credit

Line of Credit	12 Months Ended
	Dec. 31, 2016
Line of Credit [Abstract]
Line of Credit	Note 5 – Line of Credit Titan had a $555,000 line of credit with $150,000 outstanding at December 31, 2015. The line of credit was paid in full during February 2016 and was not renewed.

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2016
Long-Term Debt [Absract]
Long-Term Debt	Note 6 - Long-Term Debt Long-term debt consists of: December 31, 2016 2015 $1,300,000 SBA note payable issued December 31, 2014, with interest at 5.50% for the first five years, then adjusted to the SBA LIBOR base rate, plus 2.35% for the remaining five years. The note required interest only payments for the first twelve months and commencing during January 2016 calls for monthly principle and interest payments of $15,288. The note matures March 2024 is secured by substantially all of Titan’s business assets and is personally guaranteed by certain former members. The note is a co-borrower arrangement between Titan and El Toro with the proceeds received by El Toro. Titan issued to members 35,491 (equivalent to 31,203 common shares) units in Titan as compensation for the guarantee. Titan was in violation of certain restrictive covenants as of December 31, 2016, but received a covenant waiver to remedy that technical non-compliance. $ 1,194,989 $ - Five subordinated convertible senior notes payable to members (“Senior Bridge Loans”) with interest at 12%. In connection with the notes payable, the note holders were issued 25,541 (equivalent to 22,455 common shares) Class A Membership Units. In the event of a default Titan is required to pay the holder a stated number of Class A Membership Units on the date of default and each 90 day interval thereafter until all amounts due have been paid in full. Effective July 2016, the maturity date of the Senior Bridge Notes was extended to September 30, 2016 and allowed for an interest rate increase from 12% to 16% effective March 14, 2016. The default interest rate was increased from 15% to 18%. As part of the first amendment, the note holders received 3,359 (equivalent to 2,953 common shares) Class A Membership Units in Titan. In September 2016, the Senior Bridge Notes were amended to extend the due date to January 31, 2017 and Titan paid a fee for the extension of 1% of the outstanding principal balance to the note holders. In addition, at Titan’s sole discretion, assuming the notes are not in default, Titan has the ability to extend the notes to October 31, 2017. A fee of 1% of the outstanding principal balance will be paid at January 31, 2017, April 30, 2017 and again on July 31, 2017 should Titan choose to extend the notes at each of these dates. The notes are secured by a subordinate security interest on substantially all of the Company’s assets and are personally guaranteed by two members. Subsequent to year end the Company paid the 1% fee to extend the notes to April 30, 2017. 1,021,556 - Nine subordinated notes payable to members with interest at 12%. with maturity at December 2020, secured by a subordinate security interest on substantially all assets of Titan. 1,166,373 - Three convertible promissory notes to members with interest at 12%, with maturity on or after November 2019. At the next equity financing the holder at their discretion may elect to convert the principal and interest. The promissory notes are unsecured. 405,103 - Four notes payable to members with interest ranging between 8% and 12%. During 2016 the notes payables to members were amended into subordinated notes payable to members or Senior Bridge Notes. - 85,599 3,788,021 85,599 Less current portion (1,142,855 ) - $ 2,645,166 $ 85,599 Management has determined that the conversion option on the Company’s convertible notes do not contain an embedded derivative because the market for the underlying shares was not deemed active. In addition, a beneficial conversion feature does not exist on the convertible notes as of each commitment date. The underlying call and put options that could be exercised in connection with a liquidity event or new equity financing were evaluated and it was determined that any underlying embedded derivative would be de minimis. As such, these features were not recorded as of December 31, 2016, but will be evaluated in each subsequent reporting period. Maturities of long-term obligations are as follows: Year Ending December 31, Related Party Notes Other Notes Total 2017 $ 1,021,556 $ 121,299 $ 1,142,855 2018 - 128,141 128,141 2019 405,103 135,369 540,472 2020 1,166,373 143,005 1,309,378 2021 - 151,071 151,071 Thereafter - 516,104 516,104 $ 2,593,032 $ 1,194,989 $ 3,788,021

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2016
Stockholders' Equity [Abstract]
Stockholders' Equity	Note 7 - Stockholders’ Equity On April 6, 2017, the Company effected a 50-for-1 reverse stock split of its common stock pursuant to which each 50 shares of issued and outstanding common stock became one share of common stock (the “Reverse Split”). No fractional shares were issued as a result of the Reverse Split. All references to numbers of shares of common stock and per share amounts give retroactive effect to the Reverse Split for all periods presented. In connection with the completion of the Securities Exchange, 104,179 outstanding Class A units were valued at predecessor cost, which resulted in no value to the units with the resulting liability assumed recorded at a loss in the statement of operations. As of December 31, 2016, the authorized share capital of the Company consisted of 100,000,000 shares of common stock with a par value of $0.0001 per share. There were 317,207 shares of common stock issued and outstanding as of December 31, 2016. As of December 31, 2016, the authorized share capital of the Company consisted of 10,000,000 shares of preferred stock with a par value of $0.0001 per share. There were no shares of preferred stock issued and outstanding as of December 31, 2016.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies [Abstract]
Commitments and Contingencies	Note 8 - Commitments and Contingencies Operating Leases The Company leases office space in Minnesota on a month to month basis with payments of $977 per month. Titan entered into an operating lease agreement which expires in February 2019, with an option to extend to February 2024. In November 2014 the lease was amended to add El Toro, as a co-lessee. The monthly payments range from $10,000 to $11,604. The lease calls for rent increases over the term of the lease. The Company records rent expense on a straight line basis using average rent for the term of the lease. The excess of the expense over cash rent paid is shown as deferred rent. Rent expense for the years ended December 31, 2016 and 2015 was approximately $138,000 and $11,700, respectively. Future minimum lease payments under these leases are approximately as follows: Year Ending December 31, 2017 $ 139,000 2018 139,000 2019 23,000 $ 301,000 Litigation In the normal course of business, the Company is party to litigation from time to time. The Company maintains insurance to cover certain actions and believes that resolution of such litigation will not have a material adverse effect on the Company. Grant Agreement In 2013 Titan was the recipient of two grants in the amount of $300,000 and $150,000 from the California Energy Commission (“CEC”) and SCAQMD. The grant funds were used to complete the construction of a facility on El Toro Road as contemplated in the grant agreements. The grant proceeds are subject to repayment if the Company does not satisfy certain operational metrics contained in the grant agreements. The Company believes that it can satisfy these objectives, although it cannot provide assurance that such future events will occur. In addition, the use of Titan on the project could be construed as requiring amendments to the grant agreements or consent from the CEC or SCAQMD, neither of which has been obtained by the Company. Walters Recycling and Refuse Station In June 2016 Blaine entered into a compressed natural gas fuel station agreement (the “Agreement”) with Walters, an unrelated third party. Under the agreement Blaine will construct, at its sole expense, a CNG dispensing system (the “System”) on a portion of the property owned by Walters. The system shall include the required elements as defined in the contract. The System shall only be used for the purpose of filling Walter’s vehicles and authorized Blaine vehicles and trailers. Titan is required to have the System fully operational by June 2017. If the System is not fully operational by June 2017 Walters may terminate the agreement with 30 days written notice to Blaine. Blaine will be required to return the property to its pre-construction condition. Blaine shall retain ownership of all unattached movable components of the System. In addition, Blaine is responsible for all costs relating to installing the utilities required for the System as well as the costs for all ongoing system and property maintenance. The term of the agreement shall be for a period of seven years and shall commence on the date the system becomes fully operational and is first used by Walters, as defined in the agreement. Walters has the right to renew the agreement for four additional two year renewal periods. Beginning on the commencement date and through the contract term, Walters agrees to purchase 144,000 GGEs of CNG annually exclusively from Blaine. The rate charged to Walters includes an initial six month rate which is then adjusted as stated in the agreement. SCAQMD In December 2015, Diamond Bar entered into a transfer of ownership and lease arrangement with the SCAQMD. This property has an existing CNG station previously owned and operated by the SCAQMD. Thirty days after the date of the agreement, SCAQMD transferred to Diamond Bar, without charge, all of their rights and interests in the existing assets. The agreement also specifies that Diamond Bar lease the property for $1 and identifies certain commitments agreed to by the parties. Some of the more significant ones are as follows: ● Within 180 days from the contract execution, Diamond Bar, using its best efforts, shall sell any surplus assets and provide SCAQMD with 90% of the net proceeds, as defined. To date Diamond Bar has been unable to sell the surplus assets. ● Diamond Bar is also required to comply with certain provisions in the agreement with regards to the operation and maintenance of the station. ● Diamond Bar, at their expense and upon written consent from SCAQMD, can remodel, redecorate or otherwise make improvements and replacements of and to all or any part of the leased premises. ● Diamond Bar is required to install specific station upgrades, as defined, and is responsible for the cost of these upgrades. All upgrades must be completed within eight months of the execution date. Any improvements made to the premises remain the property of Diamond Bar and can be removed by Diamond Bar. ● The fueling rate charged to the SCAQMD will be based on actual utility costs, taxes and a fee not to exceed $0.50 per GGE. Currently the rate charged is substantially equal to the market rate charged to all other customers. ● The contract ends December 31, 2020. SCAQMD can extend the contract for a period not to exceed five years starting January 1, 2021 at no additional cost. Either party may terminate the contract with sixty days’ notice. If the SCAQMD terminates without cause they will be required to either purchase the property necessary for the operation of the CNG station or reimburse Diamond Bar for the cost of removing the property. If Diamond Bar terminates the contract without cause, the SCAQMD shall have the option to either purchase the property necessary for the operation of the station or require Diamond Bar to remove the property at no cost to SCAQMD.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Taxes [Abstract]
Income Taxes	Note 9 - Income Taxes At December 31, 2016, the Company had federal net operating loss carryforwards of approximately $197,000 for income tax purposes that expire starting in 2037. There are no significant matters determined to be unrecognized tax benefits taken or expected to be taken in a tax return, in accordance with ASC 740 “Income Taxes” (“ASC 740”), which clarifies the accounting for uncertainty in income taxes recognized in the financial statements, that have been recorded on the Company’s financial statements for the year ended December 31, 2016. The Company does not anticipate a material change to unrecognized tax benefits in the next twelve months. It is the Company’s practice to recognize penalties and/or interest related to income tax matters in general and administrative expense. There are no interest and penalties recognized in the statements of operations or accrued on the balance sheets. The Company files tax returns in the United States, in various states including California, Colorado and Minnesota. The Company’s United States federal income tax filings for tax years 2013 through 2016 remain open to examination. In general, the Company’s various state tax filings remain open for tax years 2012 to 2016. December 31, 2016 2015 Net loss $ (2,862,249 ) Summary of deferred tax assets and liabilities are as follows: December 31, 2016 2015 Deferred tax asset Loss carryforward $ 79,953 $ - Total deferred tax assets 79,953 - Valuation allowance - - Net deferred tax asset $ 79,953 $ - Deferred tax liability Depreciation $ (151,247 ) $ - Net deferred tax liability $ (151,247 ) $ - Total deferred tax liability 71,294 - Components reflected in the consolidated statements of operations are as follows: For the Years Ended December 31, 2016 2015 Current Federal $ - $ - State and local - - - - Deferred Federal 59,852 - State and local 11,442 - Valuation allowance - - 71,294 - Total income tax provision $ 71,294 $ - The following is a reconciliation of the statutory federal income tax rate applied to pre-tax accounting net loss compared to the income taxes in the consolidated statements of operations: For the Years Ended December 31, 2016 2015 Income tax benefit at the statutory rate $ (974,581 ) $ (137,666 ) Change resulting from State and local income taxes, net of federal income tax (186,317 ) Deferred tax liabilities - acquisition 193,375 Pre-acquisition loss 1,025,765 Non-deductible and other 13,052 Income tax expense of partners profit prior to transaction 0 137,666 $ 71,294 -

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	Note 10 - Subsequent Events On February 1, 2017, the Company entered into a securities exchange agreement (the “EAF Exchange Agreement”) with Environmental Alternative Fuels, LLC, a Delaware limited liability company (“EAF”), EVO CNG, LLC, a Delaware limited liability company and a wholly owned subsidiary of EAF (“EVO”), pursuant to which the Company acquired all of the membership interests in EAF (the “EAF Interests”) from the EAF Members. EAF, together with EVO, is a compressed natural gas fueling station company with six fueling stations in California, Texas, Arizona and Wisconsin. The following unaudited table summarized the preliminary fair value allocation of the assets acquired and liabilities assumed at the acquisition date which were based on the best information available at the time the financial statements were issued and is subject to change. (Unaudited) Inventory $ 1,287 Prepaids 97,320 Property and equipment 7,903,159 Deposits 102,671 Goodwill and other intangibles 5,528,815 Derivative liability - short term (5,821 ) Derivative liability - long term (76,811 ) Debt consideration for acquisition (13,550,000 ) The Company is evaluating, but expects the goodwill and other intangibles will most likely be deductible for income tax purposes. The Company has not provided unaudited pro-forma financial statements as required under ASC 805-10-50-2 because the accounting for this business combination is incomplete at the time the financial statements were issued. This information will be included in the Company's Form 8-K to be filed on or before April 18, 2017 which will be an amendment to its Form 8-K previously filed on February 6, 2017 announcing completion of the acquisition. As consideration for the EAF Interests, Minn Shares issued a promissory note to an EAF member in the principal amount of $3.8 million (the “Senior Promissory Note”) that bears interest at 7.5%, with a default interest rate of 12.5% per year and has a maturity date of the earlier of (a) the date that is ten days after the initial closing of a private offering of capital stock of Minn Shares in an amount not less than $10 million (a “Private Offering”); (b) December 31, 2017 or a (c) declaration by the noteholder of an event of default under the Senior Promissory Note. Also as consideration for the EAF Interests, Minn Shares issued convertible promissory notes to the EAF Members in the aggregate principal amount of $9.5 million (the “Convertible Notes”). The Convertible Notes bear interest at 1.5% per year and have a maturity date of February 1, 2026. The Convertible Notes are convertible into 1,400,000 shares (the “Transaction Shares”) of Minn Shares’ common stock, par value $0.0001 per share (the “Common Stock”), subject to adjustment for any stock splits, combinations or similar transactions, representing approximately 81.1% of the Company’s total outstanding shares of Common Stock on a post transaction basis. Accordingly, the conversion of the Convertible Notes will result in a change in control of the Company. The number of Transaction Shares will be increased to equal 70% of the issued and outstanding Common Stock if the issuance of Common Stock pursuant to a private offering of Common Stock of up to $2 million and the conversion of the Company’s subordinated notes payable to members and Senior Bridge Notes, convertible promissory notes, and certain accounts payable into Common Stock would otherwise cause the Transaction Shares to represent less than 70% of the issued and outstanding Common Stock. Pursuant to the terms of the Exchange Agreement, the EAF Members are entitled to demand registration rights and piggyback registration rights with respect to the Transaction Shares upon customary terms, limitations, exceptions and conditions. The Convertible Notes are secured by all of the assets of EAF and the EAF Interests, which the Company pledged to the EAF Members as security for the Convertible Notes. Each Convertible Note is convertible at the applicable holder’s option upon (1) consummation of a reorganization, merger or similar transaction where the Company is not the surviving or resulting entity or (2) the sale of all or substantially all of the Company’s assets, subject to customary restrictions. The Convertible Notes are also subject to mandatory conversion at the Company’s option beginning on the first anniversary of the date of issuance of the Convertible Notes if: (i) the closing price of the Common Stock is greater than (A) 150% of the price at which a share of Common Stock is sold in a Private Offering or (B) $10.00 if a Private Offering has not occurred by December 31, 2017 and (ii) the average daily trading volume of shares of Common Stock has equaled 100,000 or more for the 30 days prior to the applicable date. Upon a conversion of the Convertible Notes, accrued interest may also be converted at the greater of (i) the amount of interest to be converted divided by the exchange ratio of 0.1357, subject to adjustment for stock splits or combinations, or (ii) the amount of interest to be converted divided by the closing price of the Common Stock on the trading day preceding the conversion date. In connection with the closing of the Exchange Agreement, on February 1, 2017, the Company issued promissory notes to the EAF Members in the aggregate principal amount of $250,000 that bear interest at 6% per annum with a default rate of 11% per annum and a maturity date of the earlier of (a) the closing of a Private Offering; (b) 180 days from the date of the notes and (c) declaration by a holder of an event of default under the holder’s note (the “Working Capital Notes”). In connection with the closing of the EAF Exchange Agreement, on February 1, 2017, the Company guaranteed a note from an EAF member to EAF dated January 30, 2017 in the principal amount of $4 million (the “EAF Note”). The EAF Note is secured by all assets of EAF and is guaranteed by EAF. The EAF Note bears interest at 7.5% per annum with a default rate of 12.5% per annum and has a maturity date of the earlier of (a) February 1, 2020 and (b) declaration by the noteholder of an event of default under the EAF Note. On January 31, 2017, Titan issued a secured bridge note (the “Secured Bridge Note”) in the principal amount of $400,000. The Secured Bridge Note bears interest at 16% per year with a default interest rate of 18% per year and matures on April 30, 2017. In the event of a default under the Secured Bridge Note, the Company is required to issue 1,758 shares of Common Stock to the holder on the date of default and each 90 day interval thereafter until all amounts due have been paid in full. The Secured Bridge Note is secured by a subordinate security interest on substantially all of the Company’s assets. In connection with the Secured Bridge Note, on January 31, 2017, the Company issued 8,792 shares of Common Stock. On February 14, 2017 (the “Record Date”), the stockholders (the “Stockholders”) holding a majority of the outstanding shares of the Company executed a written consent in lieu of a special meeting approving an amendment to the Company’s certificate of incorporation to approve a reverse stock split of the Company’s common stock, par value $0.0001 (the “Common Stock”), at a ratio of 1-for-50.

Description of Business and S21

Description of Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Description of Business and Summary of Significant Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of Minn Shares Inc. and its subsidiary, Titan, and Titan’s wholly owned subsidiaries, El Toro, Diamond Bar and Blaine. All intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The financial statements include some amounts that are based on management’s best estimates and judgments. The most significant estimates relate to depreciation and useful lives on property and equipment and contingencies. These estimates may be adjusted as more current information becomes available, and any adjustment could be significant.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. The Company continually monitors its positions with, and the credit quality of, the financial institutions with which it invests. As of the balance sheet date, and periodically throughout the year, the Company has maintained balances in various operating accounts in excess of federally insured limits.
Volumetric excise tax credit receivable	Volumetric excise tax credit receivable Volumetric excise tax credit receivable (“VETC”) are the excise tax refunds to be received from the Federal Government on CNG fuel sales.
Concentrations of Credit Risk	Concentrations of Credit Risk During the year ended December 31, 2016, one customer accounted for 13% of total revenues.
Property and Equipment	Property and Equipment Property and equipment are stated at cost. Depreciation is provided utilizing the straight-line method over the estimated useful lives for owned assets, ranging from five to 40 years, and the shorter of the estimated economic life or related lease terms for leasehold improvements. Construction in process represents the accumulated costs of assets not yet placed in service and primarily relates to equipment purchases and architectural fees for a CNG station being constructed by Blaine.
Deposits	Deposits Deposits consist of a security deposit for the El Toro lease and other deposits which are contractually required and of a long-term nature.
Long-Lived Assets	Long-Lived Assets The Company evaluates the recoverability of long-lived assets whenever events or changes in circumstances indicate that an asset’s carrying amount may not be recoverable. Such circumstances could include, but are not limited to (1) a significant decrease in the market value of an asset, (2) a significant adverse change in the extent or manner in which an asset is used, or (3) an accumulation of costs significantly in excess of the amount originally expected for the acquisition of an asset. The Company measures the carrying amount of the asset against the estimated undiscounted future cash flows associated with it. Should the sum of the expected future net cash flows be less than the carrying value of the asset being evaluated, an impairment loss would be recognized. The impairment loss would be calculated as the amount by which the carrying value of the asset exceeds its fair value. The fair value is measured based on quoted market prices, if available. If quoted market prices are not available, the estimate of fair value is based on various valuation techniques, including the discounted value of estimated future cash flows. The evaluation of asset impairment requires the Company to make assumptions about future cash flows over the life of the asset being evaluated. These assumptions require significant judgment and actual results may differ from assumed and estimated amounts.
Equity Method of Accounting	Equity Method of Accounting Investee companies that are not consolidated, but over which the Company exercises significant influence, are accounted for under the equity method of accounting. Whether or not the Company exercises significant influence with respect to an investee depends on an evaluation of several factors, including, among others, representation on the investee company’s board of directors and ownership level, which is generally a 20% to 50% interest in the voting securities of the investee company. Under the equity method of accounting, an investee company’s accounts are not reflected within the Company’s consolidated balance sheets and statements of operations; however, the Company’s share of the earnings or losses of the investee company is reflected in equity loss - share of investee company losses in the consolidated statements of operations. The Company’s carrying value in an equity method investee company is reflected in ownership interests in investee companies in the Company’s consolidated balance sheets. When the Company’s carrying value in an equity method investee company is reduced to zero, no further losses are recorded in the Company’s consolidated financial statements unless the Company guaranteed obligations of the investee company or has committed additional funding. When the investee company subsequently reports income, the Company will not record its share of such income until it equals the amount of its share of losses not previously recognized. Losses on equity investment December 31, 2015 (214,365 ) Loss on acquisition of E1 Toro (717,011 ) Net liability acquired (931,376 )
Deferred Rent Obligation	Deferred Rent Obligation The Company has entered into operating lease agreements for a CNG station which contain provisions for future rent increases or periods in which rent payments are reduced. The Company records monthly rent expense equal to the total of the payments due over the lease term, divided by the number of months of the lease term. The difference between rent expense recorded and the amount paid is credited or charged to deferred rent obligation, which is reflected as a separate line item in the accompanying balance sheets.
Net Loss per Share of Common Stock	Net Loss per Share of Common Stock Basic loss per share is computed by dividing net loss available to holders of the Company’s Common Stock by the weighted average number of shares of Common Stock outstanding for the period. Diluted loss per share reflects the potential dilution that would occur if securities or other contracts to issue Common Stock were exercised or converted into Common Stock.
Revenue Recognition	Revenue Recognition The Company’s revenues primarily consist of CNG fuel sales. These revenues are recognized in accordance with GAAP, which requires that the following four criteria must be met before revenue can be recognized: (i) persuasive evidence of an arrangement exists; (ii) delivery has occurred and title and the risks and rewards of ownership have been transferred to the customer or services have been rendered; (iii) the price is fixed or determinable; and (iv) collectability is reasonably assured. Applying these factors, the Company typically recognizes revenue from the sale of natural gas fuel at the time the fuel is dispensed. The Company is eligible to receive, at times, a federal alternative fuels tax credit (“VETC”) when a gasoline gallon equivalent of CNG is sold as vehicle fuel. Based on the service relationship with its customers, either the Company or its customers claims the credit. The Company records its VETC credits, if any, as revenue in its statements of operations as the credits are fully refundable. See the discussion under “Volumetric Excise Tax Credit” below for further information. For the year ended December 31, 2015, revenue consists of management fees received from El Toro, a related party prior to its acquisition (Note 4). Gra nt revenue is recognized when all eligible requirement have been met.
Volumetric Excise Tax Credit	Volumetric Excise Tax Credit For 2016, the VETC credit was $0.50 per gasoline gallon equivalent of CNG that is sold as a vehicle fuel. The American Taxpayer Relief Act, signed into law on January 2, 2013, reinstated VETC for 2013 and made it retroactive to January 1, 2012. The Tax Increase Prevention Act, signed into law on December 19, 2014, reinstated VETC for the 2014 calendar year and made it retroactive to January 1, 2014. The Company did not record any VETC revenues in 2012, 2013 or 2014. In December 2015, the VETC was extended through December 31, 2016 and made retroactive to January 1, 2015. As a result, VETC revenue for the year ended December 31, 2016 was $129,549.
Advertising Costs	Advertising Costs The Company expenses advertising costs as incurred. Advertising expense for the years ended December 31, 2016 and 2015 was de minimis.
Income Taxes	Income Taxes The Company recognizes deferred tax liabilities and assets based on the differences between the tax basis of assets and liabilities and their reported amounts in the financial statements that will result in taxable or deductible amounts in future years. The Company’s temporary differences result primarily from depreciation. The Company evaluates its tax positions taken or expected to be taken in the course of preparing the Company’s tax returns to determine whether the tax positions will more likely than not be sustained by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold are not recorded as a tax benefit or expense in the current year. Interest and penalties, if applicable, are recorded in the period assessed as general and administrative expenses. However, no interest or penalties have been assessed as of December 31, 2016 and 2015. Tax years that remain subject to examination include 2013 through the current year for federal and state, respectively. Deferred income taxes are provided for temporary differences between the financial reporting and tax basis of assets and liabilities. Deferred taxes are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of the enactment. In evaluating the ultimate realization of deferred income tax assets, management considers whether it is more likely than not that the deferred income tax assets will be realized. Management establishes a valuation allowance if it is more likely than not that all or a portion of the deferred income tax assets will not be utilized. The ultimate realization of deferred income tax assets is dependent on the generation of future taxable income, which must occur prior to the expiration of the net operating loss carryforwards.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-09, “Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”), which simplifies several aspects of the accounting for share-based payment award transactions including accounting for income taxes and classification of excess tax benefits on the statement of cash flows, forfeitures and minimum statutory tax withholding requirements. For the Company, ASU 2016-09 is effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Early adoption is permitted for any interim or annual period. The Company does not expect the adoption of ASC 2016-09 to materially change its current accounting methods and therefore the Company does not expect to adoption to have a material impact on its consolidated financial position or results of operations. In March 2016, the FASB issued ASU 2016-08, “Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)” (“ASU 2016-08”), which clarifies principal versus agent when another party, along with the entity, is involved in providing a good or service to a customer. Topic 606, Revenue from Contracts with Customers, requires an entity to determine whether the nature of its promise is to provide that good or service to the customer (i.e., the entity is a principal) or to arrange for the good or service to be provided to the customer by the other party (i.e., the entity is an agent). For the Company, ASU 2016-08 is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Early application is not permitted. The Company is in the process of evaluating the impact the amendment will have on its consolidated financial position or results of operations. In February 2016, the FASB issued ASU 2016-02, “Leases” (“ASU 2016-02”), which will require lessees to recognize a right-of-use asset and a lease liability for all leases that are not short-term in nature. For a lessor, the accounting applied is also largely unchanged from previous guidance. The new rules will be effective for the Company in the first quarter of 2019. The Company is in the process of evaluating the impact the amendment will have on its consolidated financial position or results of operations. In January 2016, the FASB issued ASU No. 2016-01, “Recognition and Measurement of Financial Assets and Financial Liabilities” (“ASU 2016-01”) which amended its standards related to the accounting of certain financial instruments. This amendment addresses certain aspects of recognition, measurement, presentation and disclosure. The new rules will become effective for annual and interim periods beginning after December 15, 2017. Early adoption is not permitted. The Company is in the process of evaluating the impact the amendment will have on our consolidated financial position or results of operations. In November 2015, the FASB issued ASU No. 2015-17, “Income Taxes: Balance Sheet Classification of Deferred Taxes” (“ASU 2015-17”). ASU 2015-17 requires that deferred tax assets and liabilities be classified as noncurrent on the balance sheet. This update is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016. The Company does not plan early adoption of this update and does not expect the adoption of the update to materially change its current accounting methods and therefore the Company does not expect the adoption to have a material impact on its consolidated financial position or results of operations. In May 2014, FASB and the International Accounting Standards Board issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”). ASU 2014-09 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. In addition, the guidance requires improved disclosures to help users of financial statements better understand the nature, amount, timing and uncertainty of revenue that is recognized and the related cash flows. ASU 2014-09 is effective for interim and annual periods beginning after December 15, 2017; early adoption is permitted. The Company is in the process of evaluating the impact the amendment will have on our consolidated financial position or results of operations.
Subsequent Events	Subsequent Events The Company has evaluated all subsequent events through the auditors’ report date, which is the date the financial statements were available for issuance. With the exception of those matters discussed in Note 10, there were no material subsequent events that required recognition or additional disclosure in these financial statements.

Basis of Presentation and Sec22

Basis of Presentation and Securities Exchange (Tables)	12 Months Ended
	Dec. 31, 2016
Basis of Presentation and Securities Exchange [Abstract]
Schedule of noncash or part noncash acquisitions	Cash and cash equivalents $ 3,377 Accounts payable (54,036 ) Convertible promissory note-related party (405,103 ) (455,762 )

Description of Business and S23

Description of Business and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
Description of Business and Summary of Significant Accounting Policies [Abstract]
Schedule of equity method investment	Losses on equity investment December 31, 2015 (214,365 ) Loss on acquisition of E1 Toro (717,011 ) Net liability acquired (931,376 )

Acquisition (Tables)

Acquisition (Tables)	12 Months Ended
	Dec. 31, 2016
Acquisition [Abstract]
Schedule of fair value assets and liabilities	January 1, Prepaid rent $ 34,287 Property and equipment 1,271,617 Deposits 38,669 Total assets acquired 1,344,573 Checks written in excess of bank balance 3,434 Accounts payable 68,145 Accounts payable – related party 55,249 Deferred rent 24,147 Accrued expenses 1,566 Accrued interest – related party 122,582 Subordinated notes payable to members 700,826 Long-term debt 1,300,000 Net liabilities acquired $ (931,376 )
Schudule of pro forma information	For the Years Ended December 31, 2016 2015 (Unaudited) (Unaudited) Revenue $ 353,346 $ 169,642 Net loss $ (3,035,499 ) $ (1,031,559 )

Balance Sheet Disclosures (Tabl

Balance Sheet Disclosures (Tables)	12 Months Ended
	Dec. 31, 2016
Balance Sheet Disclosures [Abstract]
Schedule of property and equipment	December 31, 2016 2015 Equipment $ 664,276 $ - Site development 401,462 - Buildings 161,467 - Leasehold improvements 46,728 - Computer equipment 42,109 2,901 1,316,042 2,901 Less accumulated depreciation (213,793 ) (2,901 ) $ 1,102,249 $ -
Schedule of accrued expenses	December 31, 2016 2015 Accounting fees 56,839 - Credit cards 32,061 6,455 Legal 25,547 25,809 Deferred rent 13,149 - $ 127,596 $ 32,264

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2016
Long-Term Debt [Absract]
Schedule of Long-term debt	December 31, 2016 2015 $1,300,000 SBA note payable issued December 31, 2014, with interest at 5.50% for the first five years, then adjusted to the SBA LIBOR base rate, plus 2.35% for the remaining five years. The note required interest only payments for the first twelve months and commencing during January 2016 calls for monthly principle and interest payments of $15,288. The note matures March 2024 is secured by substantially all of Titan’s business assets and is personally guaranteed by certain former members. The note is a co-borrower arrangement between Titan and El Toro with the proceeds received by El Toro. Titan issued to members 35,491 (equivalent to 31,203 common shares) units in Titan as compensation for the guarantee. Titan was in violation of certain restrictive covenants as of December 31, 2016, but received a covenant waiver to remedy that technical non-compliance. $ 1,194,989 $ - Five subordinated convertible senior notes payable to members (“Senior Bridge Loans”) with interest at 12%. In connection with the notes payable, the note holders were issued 25,541 (equivalent to 22,455 common shares) Class A Membership Units. In the event of a default Titan is required to pay the holder a stated number of Class A Membership Units on the date of default and each 90 day interval thereafter until all amounts due have been paid in full. Effective July 2016, the maturity date of the Senior Bridge Notes was extended to September 30, 2016 and allowed for an interest rate increase from 12% to 16% effective March 14, 2016. The default interest rate was increased from 15% to 18%. As part of the first amendment, the note holders received 3,359 (equivalent to 2,953 common shares) Class A Membership Units in Titan. In September 2016, the Senior Bridge Notes were amended to extend the due date to January 31, 2017 and Titan paid a fee for the extension of 1% of the outstanding principal balance to the note holders. In addition, at Titan’s sole discretion, assuming the notes are not in default, Titan has the ability to extend the notes to October 31, 2017. A fee of 1% of the outstanding principal balance will be paid at January 31, 2017, April 30, 2017 and again on July 31, 2017 should Titan choose to extend the notes at each of these dates. The notes are secured by a subordinate security interest on substantially all of the Company’s assets and are personally guaranteed by two members. Subsequent to year end the Company paid the 1% fee to extend the notes to April 30, 2017. 1,021,556 - Nine subordinated notes payable to members with interest at 12%. with maturity at December 2020, secured by a subordinate security interest on substantially all assets of Titan. 1,166,373 - Three convertible promissory notes to members with interest at 12%, with maturity on or after November 2019. At the next equity financing the holder at their discretion may elect to convert the principal and interest. The promissory notes are unsecured. 405,103 - Four notes payable to members with interest ranging between 8% and 12%. During 2016 the notes payables to members were amended into subordinated notes payable to members or Senior Bridge Notes. - 85,599 3,788,021 85,599 Less current portion (1,142,855 ) - $ 2,645,166 $ 85,599
Schedule of annual maturities of long-term debt	Year Ending December 31, Related Party Notes Other Notes Total 2017 $ 1,021,556 $ 121,299 $ 1,142,855 2018 - 128,141 128,141 2019 405,103 135,369 540,472 2020 1,166,373 143,005 1,309,378 2021 - 151,071 151,071 Thereafter - 516,104 516,104 $ 2,593,032 $ 1,194,989 $ 3,788,021

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies [Abstract]
Schedule of future minimum lease payments	Year Ending December 31, 2017 $ 139,000 2018 139,000 2019 23,000 $ 301,000

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Taxes [Abstract]
Schedule of net operating loss	December 31, 2016 2015 Net loss $ (2,862,249 )
Schedule of deferred tax assets and liabilities	December 31, 2016 2015 Deferred tax asset Loss carryforward $ 79,953 $ - Total deferred tax assets 79,953 - Valuation allowance - - Net deferred tax asset $ 79,953 $ - Deferred tax liability Depreciation $ (151,247 ) $ - Net deferred tax liability $ (151,247 ) $ - Total deferred tax liability 71,294 -
Schedule of reflected in consolidated statements of operations	For the Years Ended December 31, 2016 2015 Current Federal $ - $ - State and local - - - - Deferred Federal 59,852 - State and local 11,442 - Valuation allowance - - 71,294 - Total income tax provision $ 71,294 $ -
Schedule of reconciliation of statutory federal income tax rate	For the Years Ended December 31, 2016 2015 Income tax benefit at the statutory rate $ (974,581 ) $ (137,666 ) Change resulting from State and local income taxes, net of federal income tax (186,317 ) Deferred tax liabilities - acquisition 193,375 Pre-acquisition loss 1,025,765 Non-deductible and other 13,052 Income tax expense of partners profit prior to transaction 0 137,666 $ 71,294 -

Subsequent Events (Tables)

Subsequent Events (Tables)	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Schedule of fair value allocation of assets acquired and liabilities assumed at the acquisition date	(Unaudited) Inventory $ 1,287 Prepaids 97,320 Property and equipment 7,903,159 Deposits 102,671 Goodwill and other intangibles 5,528,815 Derivative liability - short term (5,821 ) Derivative liability - long term (76,811 ) Debt consideration for acquisition (13,550,000 )

Basis of Presentation and Sec30

Basis of Presentation and Securities Exchange (Details) - Basis of Presentation and Securities Exchange Agreement [Member]	12 Months Ended
	Dec. 31, 2016USD ($)
Noncash or Part Noncash Acquisitions [Line Items]
Cash and cash equivalents	$ 3,377
Accounts payable	(54,036)
Convertible promissory note - related party	(405,103)
Noncash or part noncash acquisition, net nonmonetary assets acquired (liabilities assumed)	$ (455,762)

Basis of Presentation and Sec31

Basis of Presentation and Securities Exchange (Details Textual) - $ / shares	Apr. 06, 2017	Nov. 22, 2016	Dec. 31, 2016	Dec. 31, 2015
Basis of Presentation and Securities Exchange (Textual)
Common stock, par value			$ 0.0001	$ 0.0001
Securities Exchange Agreement [Member]
Basis of Presentation and Securities Exchange (Textual)
Common stock shares acquired		248,481
Ownership percentage equity		91.25%
Common stock, par value		$ 0.0001
Common stock shares converted		248,481
Subsequent Event [Member]
Basis of Presentation and Securities Exchange (Textual)
Stockholders equity reverse stock split	The Company effected a 50-for-1 reverse stock split of its common stock pursuant to which each 50 shares of issued and outstanding common stock became one share of common stock (the “Reverse Split”). No fractional shares were issued as a result of the Reverse Split.

Description of Business and S32

Description of Business and Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Description of Business and Summary of Significant Accounting Policies [Abstract]
Losses on equity investment December 31, 2015	$ (214,365)
Loss on acquisition of El Toro	(717,011)
Net liability acquired	$ (931,376)

Description of Business and S33

Description of Business and Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Description of Business and Summary of Significant Accounting Policies (Textual)
Volumetric excise tax credit sales, description	The VETC credit was $0.50 per gasoline gallon equivalent of CNG that is sold as a vehicle fuel.
VETC revenues	$ 129,549
Losses on equity investment		$ 214,365
Equity Method Investments [Member] | Board of Directors [member]
Description of Business and Summary of Significant Accounting Policies (Textual)
Description of equity method investment	The investee company's board of directors and ownership level, which is generally a 20% to 50% interest in the voting securities of the investee company.
Maximum [Member]
Description of Business and Summary of Significant Accounting Policies (Textual)
Property and equipment estimated useful life	40 years
Minimum [Member]
Description of Business and Summary of Significant Accounting Policies (Textual)
Property and equipment estimated useful life	5 years
Customer [Member] | Revenues [Member]
Description of Business and Summary of Significant Accounting Policies (Textual)
Percentage of concentrations of credit risk	13.00%

Acquisition (Details)

Acquisition (Details)	Jan. 02, 2016USD ($)
Current Assets
Prepaid rent	$ 34,287
Property and equipment	1,271,617
Deposits	38,669
Total assets acquired	1,344,573
Current liabilities
Checks written in excess of bank balance	3,434
Accounts payable	68,145
Accounts payable - related party	55,249
Deferred rent	24,147
Accrued expenses	1,566
Accrued interest - related party	122,582
Subordinated notes payable to members	700,826
Long-term debt	1,300,000
Net liabilities acquired	$ 931,376

Acquisition (Details 1)

Acquisition (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Unaudited pro forma information
Revenue	$ 353,346	$ 169,642
Net loss	$ (3,035,499)	$ (1,031,559)

Acquisition (Details Textual)

Acquisition (Details Textual) - USD ($)	Jan. 02, 2016	Dec. 31, 2016	Dec. 31, 2015
Acquisition (Textual)
Income (Loss) from equity method			$ (125,890)
Carrying value of the Investment			$ (214,365)
Acquire existing percentage		80.00%
Titan El Toro, LLC [Member]
Acquisition (Textual)
Equity method investment percentage			20.00%
Acquire existing percentage	80.00%
Other liabilities	$ 876,000
Exchange of shares issued	10,892
Titan El Toro, LLC [Member] | Class A Membership [Member]
Acquisition (Textual)
Exchange of shares issued	56,608
Titan CNG, LLC [Member]
Acquisition (Textual)
Exchange for Junior Bridge Notes	$ 876,000
Exchange of shares issued	64,387
Titan CNG, LLC [Member] | Class A Membership [Member]
Acquisition (Textual)
Exchange of shares issued	9,576

Balance Sheet Disclosures (Deta

Balance Sheet Disclosures (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Property and equipment
Equipment	$ 664,276
Site development	401,462
Buildings	161,467
Leasehold improvements	46,728
Computer equipment	42,109	2,901
Property and equipment, gross	1,316,042	2,901
Less accumulated depreciation	(213,793)	(2,901)
Property and equipment	$ 1,102,249

Balance Sheet Disclosures (De38

Balance Sheet Disclosures (Details 1) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Accrued expenses
Accounting fees	$ 56,839
Credit cards	32,061	6,455
Legal	25,547	25,809
Deferred rent	13,149
Accrued expenses	$ 127,596	$ 32,264

Balance Sheet Disclosures (De39

Balance Sheet Disclosures (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Balance Sheet Disclosures (Textual)
Depreciation expense	$ 210,892	$ 967

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2016
Related Party Transactions (Textual)
Accounts payable - related party	$ 114,510	$ 261,060
Advanced from related party		323,913
Accrued interest - related party	11,189	164,368
Management fees paid	$ 10,000
Management fee, description	Management fees decreased in 2015 to $29,000 as less time was needed to manage the site that had completed the development stage and were in operating mode.
Titan shareholder [Member]
Related Party Transactions (Textual)
Advanced from related party	$ 21,986	2,000
El Toro shareholder [Member]
Related Party Transactions (Textual)
Advanced from related party		$ 35,500

Line of Credit (Details)

Line of Credit (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Line of Credit (Textual)
Line of credit		$ 555,000
Line of credit outstanding		$ 150,000
Line of credit, description	The line of credit was paid in full during February 2016 and was not renewed.

Long-Term Debt (Details)

Long-Term Debt (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Extinguishment of Debt [Line Items]
Long term debt gross	$ 1,073,690
Less current portion	121,299
Long-term debt	2,645,166	85,599
Long-term debt [Member] | Three convertible promissory notes [Member]
Extinguishment of Debt [Line Items]
Long term debt gross	405,103
Long-term debt [Member] | Four notes payable [Member]
Extinguishment of Debt [Line Items]
Long term debt gross
Long-term debt [Member] | SBA note payable [Member]
Extinguishment of Debt [Line Items]
Long term debt gross	1,194,989
Long-term debt [Member] | Five subordinated convertible senior notes payable [Member]
Extinguishment of Debt [Line Items]
Long term debt gross	1,021,556
Long-term debt [Member] | Nine subordinated notes payable [Member]
Extinguishment of Debt [Line Items]
Long term debt gross	$ 1,166,373

Long-Term Debt (Details 1)

Long-Term Debt (Details 1)	Dec. 31, 2016USD ($)
Extinguishment of Debt [Line Items]
2,017	$ 1,142,855
2,018	128,141
2,019	540,472
2,020	1,309,378
2,021	151,071
Thereafter	516,104
Long-term debt	3,788,021
Related Party Notes [Member]
Extinguishment of Debt [Line Items]
2,017	1,021,556
2,018
2,019	405,103
2,020	1,166,373
2,021
Thereafter
Long-term debt	2,593,032
Other Notes [Member]
Extinguishment of Debt [Line Items]
2,017	121,299
2,018	128,141
2,019	135,369
2,020	143,005
2,021	151,071
Thereafter	516,104
Long-term debt	$ 1,194,989

Long-Term Debt (Details Textual

Long-Term Debt (Details Textual) - USD ($)	1 Months Ended		12 Months Ended
	Jul. 31, 2016	Jan. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Long-Term Debt (Textual)
Long term subordinated convertible notes payable to members			$ 1,166,373
Three convertible promissory notes [Member]
Long-Term Debt (Textual)
Maturity date			Nov. 30, 2019
Interest rate			12.00%
Minimum [Member] | Four notes payable [Member]
Long-Term Debt (Textual)
Interest rate			8.00%
Maximum [Member] | Four notes payable [Member]
Long-Term Debt (Textual)
Interest rate			12.00%
SBA note payable [Member]
Long-Term Debt (Textual)
Long term subordinated convertible notes payable to members					$ 1,300,000
Note payable, description			$1,300,000 SBA note payable issued December 31, 2014, with interest at 5.50% for the first five years, then adjusted to the SBA LIBOR base rate, plus 2.35% for the remaining five years.
Principle and interest payments		$ 15,288
Issued compensation for guarantee			35,491
Maturity date			Mar. 31, 2024
SBA note payable [Member] | Common Stock [Member]
Long-Term Debt (Textual)
Issued compensation for guarantee			31,203
Five subordinated convertible senior notes payable [Member]
Long-Term Debt (Textual)
Long term subordinated convertible notes payable to members			$ 1,000,000
Note payable, description			In addition, at Titan’s sole discretion, assuming the notes are not in default, Titan has the ability to extend the notes to October 31, 2017. A fee of 1% of the outstanding principal balance will be paid at January 31, 2017, April 30, 2017 and again on July 31, 2017 should Titan choose to extend the notes at each of these dates. The notes are secured by a subordinate security interest on substantially all of the Company’s assets and are personally guaranteed by two members. Subsequent to year end the Company paid the 1% fee to extend the notes to April 30, 2017.
Issued compensation for guarantee	3,359		25,541
Note payable maturity, description			The maturity date of the Senior Bridge Notes was extended to September 30, 2016.
Description of interest rate			Effective July 2016, the maturity date of the Senior Bridge Notes was extended to September 30, 2016 and allowed for an interest rate increase from 12% to 16% effective March 14, 2016. The default interest rate was increased from 15% to 18%. As part of the first amendment, the note holders received 3,359 Class A Membership Units in Titan. In September 2016, the Senior Bridge Notes were amended to extend the due date to January 31, 2017 and Titan paid a fee for the extension of 1% of the outstanding principal balance to the note holders.
Interest rate			12.00%
Five subordinated convertible senior notes payable [Member] | Common Class A [Member]
Long-Term Debt (Textual)
Issued compensation for guarantee	2,953		22,455
Nine subordinated notes payable [Member]
Long-Term Debt (Textual)
Maturity date			Dec. 31, 2020
Interest rate			12.00%

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	Apr. 06, 2017	Dec. 31, 2016	Dec. 31, 2015
Stockholders' Equity [Textual]
Common stock, shares authorized		100,000,000	100,000,000
Common stock, par value		$ 0.0001	$ 0.0001
Common stock, shares issued		317,207	317,207
Common stock, shares outstanding		317,207	317,207
Preferred stock, par value		$ 0.0001	$ 0.0001
Preferred stock, shares authorized		10,000,000	10,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Predecessor cost		$ 104,179
Subsequent Event [Member]
Stockholders' Equity [Textual]
Reverse stock split, description	The Company effected a 50-for-1 reverse stock split of its common stock pursuant to which each 50 shares of issued and outstanding common stock became one share of common stock (the “Reverse Split”). No fractional shares were issued as a result of the Reverse Split.

Commitments and Contingencies46

Commitments and Contingencies (Details)	Dec. 31, 2016USD ($)
Future minimum lease payments
2,017	$ 139,000
2,018	139,000
2,019	23,000
Total	$ 301,000

Commitments and Contingencies47

Commitments and Contingencies (Details Textual) - USD ($)	1 Months Ended		12 Months Ended
	Jun. 30, 2016	Nov. 30, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2013
Commitments and Contingencies (Textual)
Rent expense			$ 138,000	$ 11,700
Walters Recycling and Refuse Station [Member]
Commitments and Contingencies (Textual)
Cost of natural gas purchases in GGE	$ 144,000
Minnesota [Member]
Commitments and Contingencies (Textual)
Monthly rental payments			$ 977
El Toro [Member]
Commitments and Contingencies (Textual)
Monthly rental payments range, description		The monthly payments range from $10,000 to $11,604.
SCAQMD [Member]
Commitments and Contingencies (Textual)
Grant amount					$ 150,000
Operating lease, description				Within 180 days from the contract execution, Diamond Bar, using its best efforts, shall sell any surplus assets and provide SCAQMD with 90% of the net proceeds, as defined. To date Diamond Bar has been unable to sell the surplus assets.
Amount of lease property				$ 1
Lease contract term, description				The contract ends December 31, 2020. SCAQMD can extend the contract for a period not to exceed five years starting January 1, 2021 at no additional cost. Either party may terminate the contract with sixty days' notice.
California energy commission [Member]
Commitments and Contingencies (Textual)
Grant amount					$ 300,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Taxes [Abstract]
Net loss	$ (2,933,543)	$ (404,901)

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Deferred tax asset
Loss carryforward	$ 79,953
Total deferred tax assets	79,953
Valuation allowance
Net deferred tax asset	79,953
Deferred tax liability
Depreciation	(151,247)
Net deferred tax liability	(151,247)
Total deferred tax liability	$ 71,294

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Current
Federal
State and local
Total
Deferred
Federal	59,852
State and local	11,442
Valuation allowance
Total deferred tax expense	71,294
Income tax expense benefit	$ 71,294

Income Taxes (Details 3)

Income Taxes (Details 3) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Taxes [Abstract]
Income tax benefit at the statutory rate	$ (974,581)	$ (137,666)
Change resulting from
State and local income taxes, net of federal income tax	(186,317)
Deferred tax liabilities - acquisition	193,375
Pre-acquisition loss	1,025,765
Non-deductible and other	13,052
Income tax expense of partners profit prior to transaction	0	137,666
Income tax expense benefit	$ 71,294

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Taxes (Textual)
Deferred tax assets	$ 79,953
Valuation allowance
Deferred tax liability, net	$ 71,000
Valuation allowance, description	The valuation allowance is zero at year end.
Federal net operating loss carryforwards	$ 197,000
Operating loss carryforwards expire	Dec. 31, 2037

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Feb. 01, 2017	Jan. 02, 2016
Subsequent Event [Line Items]
Prepaids		$ 34,287
Property and equipment		$ 1,271,617
Subsequent Event [Member]
Subsequent Event [Line Items]
Inventory	$ 1,287
Prepaids	97,320
Property and equipment	7,903,159
Deposits	102,671
Goodwill and other intangibles	5,528,815
Derivative liability - short term	(5,821)
Derivative liability - long term	76,811
Debt consideration for acquisition	$ (13,550,000)

Subsequent Events (Details Text

Subsequent Events (Details Textual) - USD ($)	Feb. 14, 2017	Jan. 31, 2017	Jan. 30, 2017	Feb. 01, 2017	Dec. 31, 2016
Subsequent Events (Textual)
Default interest rate					5.00%
Subsequent Event [Member]
Subsequent Events (Textual)
Principal amount		$ 400,000		$ 3,800,000
Interest rate		16.00%		7.50%
Default interest rate		18.00%		12.50%
Debt instrument maturity, description		Matures on April 30, 2017.		(a) the date that is ten days after the initial closing of a private offering of capital stock of Minn Shares in an amount not less than $10 million (a "Private Offering"); (b) December 31, 2017 or a (c) declaration by the noteholder of an event of default under the Senior Promissory Note.
Aggregate principal amount				$ 9,500,000
Convertible notes bearing interest rate				1.50%
Convertible notes, maturity date				Feb. 1, 2026
Convertible shares		8,792		1,400,000
Debt conversion, description				The Convertible Notes are also subject to mandatory conversion at the Company's option beginning on the first anniversary of the date of issuance of the Convertible Notes if: (i) the closing price of the Common Stock is greater than (A) 150% of the price at which a share of Common Stock is sold in a Private Offering or (B) $10.00 if a Private Offering has not occurred by December 31, 2017 and (ii) the average daily trading volume of shares of Common Stock has equaled 100,000 or more for the 30 days prior to the applicable date. Upon a conversion of the Convertible Notes, accrued interest may also be converted at the greater of (i) the amount of interest to be converted divided by the exchange ratio of 0.1357, subject to adjustment for stock splits or combinations, or (ii) the amount of interest to be converted divided by the closing price of the Common Stock on the trading day preceding the conversion date.
Common stock per share	$ 0.0001			$ 0.0001
Conversion ratio				0.1357
Debt instrument, description	Ratio of 1-for-50.	In the event of a default under the Secured Bridge Note, the Company is required to issue 1,758 shares of Common Stock to the holder on the date of default and each 90 day interval thereafter until all amounts due have been paid in full.		The number of Transaction Shares will be increased to equal 70% of the issued and outstanding Common Stock if the issuance of Common Stock pursuant to a private offering of Common Stock of up to $2 million and the conversion of Minn Shares' and Titan's junior bridge notes, senior bridge notes, convertible promissory notes, and certain accounts payable into Common Stock would otherwise cause the Transaction Shares to represent less than 70% of the issued and outstanding Common Stock.
Percentage of outstanding common stock				81.10%
Subsequent Event [Member] | Exchange Agreement [Member]
Subsequent Events (Textual)
Principal amount			$ 4,000,000
Interest rate			7.50%	6.00%
Default interest rate			12.50%	11.00%
Debt instrument maturity, description			(a) February 1, 2020 and (b) declaration by the noteholder of an event of default under the EAF Note.	(a) The closing of a Private Offering; (b) 180 days from the date of the notes and (c) declaration by a holder of an event of default under the holder's note (the "Working Capital Notes").
Aggregate principal amount				$ 250,000