omcm20160831

Nature of Operations [Text Block]

NOTE 1:

ORGANIZATION AND NATURE OF OPERATIONS

, TrialOne

, eClinical Suite, and Promasys

(the “EDC Software”) allow clinical trial sponsors and investigative sites to securely collect, validate, transmit and analyze clinical trial data.

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Note 2 - Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2016

Significant Accounting Policies [Text Block]

NOTE 2:

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

BASIS OF PRESENTATION AND PRINCIPLES OF CONSOLIDATION

UNAUDITED FINANCIAL STATEMENTS

ESTIMATES IN FINANCIAL STATEMENTS

Reclassifications

foreign currency translation

The financial statements of the Company’s foreign subsidiaries are translated in accordance with Accounting Standards Codification (“ASC”) 830-30,

Foreign Currency Matters—Translation of Financial Statements

. The reporting currency for the Company is the U.S. dollar. The functional currency of the Company’s subsidiaries, OmniComm Europe GmbH in Germany, OmniComm Spain S.L. in Spain and OmniComm Systems B.V. in the Netherlands is the Euro. The functional currency of the Company’s subsidiary, OmniComm Ltd. in the United Kingdom, is the British Pound Sterling. Accordingly, the assets and liabilities of the Company’s foreign subsidiaries are translated into U.S. dollars using the exchange rate in effect at each balance sheet date. Revenue and expense accounts of the Company’s foreign subsidiaries are translated using an average rate of exchange during the period. Foreign currency translation adjustments are accumulated as a component of other comprehensive income/(loss) as a separate component of stockholders’ equity. Gains and losses arising from transactions denominated in foreign currencies are primarily related to intercompany accounts that have been determined to be temporary in nature and accordingly, are recorded directly to the statement of operations. We record translation gains and losses in accumulated other comprehensive income as a component of stockholders’ equity. We recorded translation losses of $25,567 and $87,970 for the nine month periods ended September 30, 2016 and September 30, 2015, respectively.

REVENUE RECOGNITION POLICY

TrialMaster, TrialOne

eClinical Suite

and

Promasys.

Service revenues are derived principally from the Company's delivery of the hosted solutions of its

TrialMaster

and

eClinical Suite

software products, and consulting services and customer support, including training, for all of the Company's products.

, including hosted applications, licensing, professional services and maintenance-related services.

Hosted Application Revenues

The Company offers its

TrialMaster

and

eClinical Suite

software products as hosted application solutions delivered through a standard web-browser, with customer support and training services. The Company's

TrialOne

and

Promasys

solutions are presently available on a licensed basis. To date, hosted applications revenues have been primarily related to

TrialMaster

and

eClinical Suite

Revenues resulting from

TrialMaster

and

eClinical Suite

application hosting services consist of three components of services for each clinical trial. The first component is comprised of application set up, including design of electronic case report forms and edit checks, installation and server configuration of the system. The second component involves application hosting and related support services as well as billable change orders which consist of amounts billed to customers for functionality changes made. The third component involves services required to close out, or lock, the database for the clinical trial.

eClinical Suite

products consist of installation and server configuration, application hosting and related support services. Revenues are recognized ratably over the period of the service.

Licensing Revenues

Professional Services

Pass-through Revenue and Expense

The Company accounts for pass-through revenue and expense (reimbursable revenue and reimbursable expense) in accordance with ASC 605-45,

Principal Agent Considerations

(“ASC 605-45”). In accordance with ASC 605-45 these amounts are recorded as revenue in the statement of operations with a corresponding expense recorded in cost of goods sold. Pass-through revenues and expenses include amounts associated with third-party services provided to our customers by our service and product partners. These third-party services are primarily comprised of Interactive Voice and Web Response software services (IVR and IWR), travel and shipping that are incurred on our clients’ behalf.

Maintenance Revenues

The fees associated with each business activity for the periods ended September 30, 2016 and September 30, 2015, respectively, are:

	For the nine months ended
Revenue activity	September 30, 2016		September 30, 2015
Set-up fees	$	4,891,415	$	4,930,454
Change orders		932,130		592,283
Maintenance		3,556,114		3,859,908
Software licenses		4,204,527		2,782,117
Professional services		2,909,143		2,369,062
Hosting		774,081		737,071
Total	$	17,267,410	$	15,270,895

	For the three months ended
Revenue activity	September 30, 2016		September 30, 2015
Set-up fees	$	1,578,682	$	2,048,301
Change orders		262,231		237,475
Maintenance		1,218,149		1,358,501
Software licenses		2,002,239		1,254,743
Professional services		1,511,007		444,095
Hosting		234,103		254,754
Total	$	6,806,411	$	5,597,869

COST OF REVENUES

Cost of revenues is expensed as incurred.

CASH AND CASH EQUIVALENTS

ACCOUNTS RECEIVABLE

The following table summarizes activity in the Company's allowance for doubtful accounts for the periods presented.

	September 30, 2016			December 31, 2015
Beginning of period	$	116,834		$	186,085
Bad debt expense		57,862			14,939
Write-offs		(24,548	)		(84,190	)
End of period	$	150,148		$	116,834

Concentration of Credit Risk

, when incurred

, are charged to the allowance. The Company's losses related to collection of accounts receivable have consistently been within management's expectations. As of September 30, 2016, the Company believes no additional credit risk exists beyond the amounts provided for in our allowance for uncollectible accounts. The Company evaluates its allowance for uncollectable accounts on a quarterly basis based on a specific review of receivable aging and the period that any receivables are beyond the standard payment terms. The Company does not require collateral from its customers in order to mitigate credit risk.

	Revenues				Accounts receivable
For the period ended	Number of customers		Percentage of total revenues		Number of customers		Percentage of accounts receivable
September 30, 2016		1		18%		1		11%
December 31, 2015		1		16%		3		42%
September 30, 2015		1		15%		2		30%

The table below provides revenues from European customers for the nine month periods ended September 30, 2016 and September 30, 2015, respectively.

European revenues
For the nine months ended
September 30, 2016				September 30, 2015
European revenues		% of Total revenues		European revenues		% of Total revenues
$	1,883,940		11%	$	1,546,945		10%

PROPERTY AND EQUIPMENT

ASSET IMPAIRMENT

Acquisitions and Intangible Assets

We account for acquisitions in accordance with ASC 805,

Business Combinations

(“ASC 805”) and

ASC 350,

Intangibles- Goodwill and Other

(“ASC 350”). The acquisition method of accounting requires that assets acquired and liabilities assumed be recorded at their fair values on the date of a business acquisition. Our consolidated financial statements and results of operations reflect an acquired business from the completion date of an acquisition.

Long-lived Assets

FAIR VALUE MEASUREMENT

Derivatives and Hedging

(“ASC 815”)

ASC 815 requires that changes in the fair value of derivative financial instruments with no hedging designation be recognized as gains/(losses) in the earnings statement. The fair value measurement is determined in accordance with ASC 820

Fair Value Measurements and Disclosures

(“ASC 820”).

DEFERRED REVENUE

ADVERTISING

RESEARCH AND DEVELOPMENT EXPENSES

Software development costs are expensed as incurred. ASC 985-20,

Software Industry Costs of Software to Be Sold, Leased or Marketed

(“ASC 985-20”), requires the capitalization of certain development costs of software to be sold once technological feasibility is established, which the Company defines as completion to the point of marketability. The capitalized cost is then amortized on a straight-line basis over the estimated product life. To date, the period between achieving technological feasibility and the general availability of such software has been short and software development costs qualifying for capitalization have been immaterial. Accordingly, the Company has not capitalized any software development costs under ASC 985-20. During the nine month periods ended September 30, 2016 and September 30, 2015 we spent $1,946,737 and $2,018,638, respectively, on research and product development activities, which include costs associated with the development of our software products and services for our clients’ projects and which are primarily comprised of salaries and related expenses for our software developers and consulting fees paid to third-party consultants. Research and product development costs are primarily included under Salaries, benefits and related taxes in our Statement of Operations.

EMPLOYEE EQUITY INCENTIVE PLANS

The OmniComm Systems, Inc. 2016 Equity Incentive Plan (the “2016 Plan”) was approved at our Annual Meeting of Shareholders on June 16, 2016. The 2016 Plan provides for the issuance of up to

10,000,000 shares of our common stock. In addition, the number of shares of common stock available for issuance under the 2016 Plan shall automatically increase on January 1st of each year for a period of nine (9) years commencing on January 1, 2017 and ending on (and including) January 1, 2025, in an amount equal to five percent (5%) of the total number of shares authorized under the 2016 Plan

The Company accounts for its employee equity incentive plans under

ASC 718,

Compensation – Stock Compensation

, (“ASC 718”) which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718 requires companies to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the Company’s consolidated statements of operations. The Company currently uses the Black Scholes option pricing model to determine grant date fair value.

EARNINGS PER SHARE

The Company accounts for Earnings per Share using ASC 260,

Earnings per Share

(“ASC 260”)

. Unlike diluted earnings per share basic earnings per share excludes any dilutive effects of options, warrants, and convertible securities.

INCOME TAXES

The Company accounts for income taxes in accordance with ASC 740,

Income Taxes

(“ASC 740”)

ASC 740 has as its basic objective the recognition of current and deferred income tax assets and liabilities based upon all events that have been recognized in the financial statements as measured by the provisions of the enacted tax laws.

Valuation allowances are established

, when necessary

, to reduce deferred tax assets to the estimated amount to be realized. Income tax expense represents the tax payable for the current period and the change during the period in the deferred tax assets and liabilities.

IMPACT OF NEW ACCOUNTING STANDARDS

During the first nine months of 2016, we adopted the following new accounting pronouncements:

In February 2016, the FASB issued accounting standard update (“ASU”) No. 2016-02,

“Leases (Topic 842)”

, (“ASU 2016-02”). This ASU requires that an entity should recognize assets and liabilities for leases with a maximum possible term of more than 12 months. A lessee would recognize a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the leased asset (the underlying asset) for the lease term. This guidance also provides accounting updates with respect to lessor accounting under a lease arrangement. This new lease guidance is effective for fiscal years beginning after December 15, 2019. Entities have the option of using either a full retrospective or a modified approach (cumulative effect adjustment in period of adoption) to adopt the new guidance. Early adoption is permitted for all entities. We are currently evaluating the impact of the adoption of this guidance in our consolidated financial statements.

In March 2016, the FASB issued

ASU No. 2016-09

“Compensation – Stock Compensation (Topic 718)”,

(“ASU 2016-09”). This

guidance which simplifies several aspects of the accounting for employee share-based payment transactions, including the accounting for income taxes, forfeitures, and statutory tax withholding requirements, as well as classification in the statement of cash flows. This guidance is effective for annual periods beginning after December 15, 2016, including interim periods within those annual reporting periods. Early adoption is permitted. We are currently evaluating the full impact of the new standard.

Accounting standards-setting organizations frequently issue new or revised accounting rules. We regularly review all new pronouncements to determine their impact, if any, on our financial statements.

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Note 3 - Earnings (Loss) Per Share

9 Months Ended

Sep. 30, 2016

Earnings Per Share [Text Block]

NOTE 3:

EARNINGS/

(LOSS) PER SHARE

Anti-dilutive security	September 30, 2016		September 30, 2015
Preferred stock		-0-		3,716,418
Employee stock options		1,139,048		175,000
Warrants		27,860,000		52,263,517
Convertible notes		15,910,000		-0-
Shares issuable for accrued interest		150,016		1,047,530
Total		45,059,064		57,202,465

	For the nine months ended
	September 30, 2016								September 30, 2015
	Income/(loss)			Shares		Per-share			Income/(loss)			Shares		Per-share
	numerator			denominator		amount			numerator			denominator		amount
Basic EPS	$	(2,178,830	)		145,257,206	$	(0.01	)	$	4,300,355			92,266,109	$	0.05

Effect of dilutive securities		-0-			-0-		-0-			(878,593	)		25,620,948		(0.03	)

Diluted EPS	$	(2,178,830	)		145,257,206	$	(0.01	)	$	3,421,762			117,887,057	$	0.03

	For the three months ended
	September 30, 2016						September 30, 2015
	Income/(loss)		Shares		Per-share		Income/(loss)			Shares		Per-share
	numerator		denominator		amount		numerator			denominator		amount
Basic EPS	$	693,376		147,686,257	$	0.00	$	2,478,870			92,791,461	$	0.03

Effect of dilutive securities		-0-		285,952		-0-		(444,365	)		25,231,000		(0.02	)

Diluted EPS	$	693,376		147,972,209	$	0.00	$	2,034,505			118,022,461	$	0.02

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Note 4 - Property and Equipment, Net

9 Months Ended

Sep. 30, 2016

Property, Plant and Equipment Disclosure [Text Block]

NOTE 4:

PROPERTY AND EQUIPMENT, NET

Property and equipment consists of the following:

	September 30, 2016						December 31, 2015
	Cost		Accumulated depreciation		Net book value		Cost		Accumulated depreciation		Net book value		Estimated useful life (years)
Computer & office equipment	$	2,122,216	$	1,724,857	$	397,359	$	2,055,956	$	1,605,473	$	450,483		5
Leasehold improvements		110,364		88,579		21,785		91,452		85,895		5,557		5
Computer software		1,914,611		1,698,627		215,984		1,843,483		1,621,492		221,991		3
Office furniture		159,335		112,096		47,239		111,660		105,979		5,681		5
Total	$	4,306,526	$	3,624,159	$	682,367	$	4,102,551	$	3,418,839	$	683,712

Depreciation expense for the nine month periods ended September 30, 2016 and September 30, 2015 was $224,302 and $171,535, respectively.

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Note 5 - Intangible Assets, Net

9 Months Ended

Sep. 30, 2016

Intangible Assets Disclosure [Text Block]

NOTE 5:

INTANGIBLE ASSETS,

NET

Intangible assets consist of the following:

	September 30, 2016						December 31, 2015
Asset	Cost		Accumulated amortization		Net book value		Cost		Accumulated amortization		Net book value		Estimated useful life (years)
eClinical Suite customer lists	$	1,392,701	$	1,392,701	$	-0-	$	1,392,701	$	1,392,701	$	-0-		3
Promasys B.V. customer lists		110,623		21,510		89,113		108,051		15,607		92,444		15
Promasys B.V. software code		72,837		42,489		30,348		72,837		31,563		41,274		5
Promasys B.V. URLs/Website		55,870		54,318		1,552		54,572		39,413		15,159		3
Total	$	1,632,031	$	1,511,018	$	121,013	$	1,628,161	$	1,479,284	$	148,877

Amortization expense was $30,405 and $30,376 for the nine month periods ended September 30, 2016 and September 30, 2015, respectively.

Remaining amortization expense for the Company’s intangible assets is as follows:

2016	$	7,038
2017		21,942
2018		19,514
2019		7,375
2020		7,375
Thereafter		57,769
Total	$	121,013

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Note 6 - Accounts Payable and Accrued Expenses

9 Months Ended

Sep. 30, 2016

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

NOTE 6:

ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses consist of the following:

Account	September 30, 2016		December 31, 2015
Accounts payable	$	642,386	$	515,764
Accrued payroll and related costs		682,507		473,108
Other accrued expenses		144,707		105,562
Accrued interest		222,401		862,836
Total accounts payable and accrued expenses	$	1,692,001	$	1,957,270

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Note 7 - Line of Credit, Notes Payable and Liquidity

9 Months Ended

Sep. 30, 2016

Debt Disclosure [Text Block]

NOTE 7:

LINE

OF CREDIT

NOTES PAYABLE

AND LIQUIDITY

On March 18, 2013, the Company entered into a $2,000,000 revolving Line of Credit (“Line of Credit”) with The Northern Trust Company guaranteed by our Chief Executive Officer and Director

, Cornelis F. Wit. Mr. Wit receives 2.0% interest (approximately $9,500 per month) from the Company on the assets pledged for the Line of Credit. On December 18, 2013 the Company renewed the Line of Credit and increased the available balance to $4,000,000. On February 3, 2015 the Company renewed the Line of Credit and increased the available balance to $5,000,000. The Line of Credit matures on February 2, 2018 and carries a variable interest rate based on the prime rate. At September 30, 2016, $4,100,000 was outstanding on the Line of Credit at an interest rate of 2.5%.

At September 30, 2016, the Company owed $1,262,500 in notes payable all of which are unsecured. The table below provides details as to the terms and conditions of the notes payable.

				Ending		Non related party					Related party
Origination	Maturity	Interest		principal				Long					Long
date	date	rate		September 30, 2016		Current		term			Current		term
4/1/2015	4/1/2018		12%	$	20,000	$	-0-	$	-0-		$	-0-	$	20,000
2/29/2016	4/1/2019		12%		450,000		-0-		-0-			-0-		450,000
6/30/2016	4/1/2020		10%		420,000		-0-		420,000			-0-		-0-
6/30/2016	4/1/2020		12%		372,500		-0-		372,500			-0-		-0-
Discount on notes payable							-0-		(490,307	)		-0-		(264,071	)
Total				$	1,262,500	$	-0-	$	302,193		$	-0-	$	205,929

At December 31, 2015, the Company owed $812,500 in notes payable all of which were unsecured. The table below provides details as to the terms and conditions of the notes payable.

				Ending		Non related party				Related party
Origination	Maturity	Interest		principal				Long				Long
date	date	rate		December 31, 2015		Current		term		Current		term
4/4/2014	4/1/2017		12%	$	45,000	$	-0-	$	45,000	$	-0-	$	-0-
4/4/2014	4/1/2017		12%		137,500		-0-		137,500		-0-		-0-
4/4/2014	4/1/2017		10%		120,000		-0-		120,000		-0-		-0-
12/1/2014	4/1/2017		10%		300,000		-0-		300,000		-0-		-0-
12/1/2014	4/1/2017		12%		90,000		-0-		90,000		-0-		-0-
12/1/2014	4/1/2017		12%		100,000		-0-		100,000		-0-		-0-
4/1/2015	4/1/2018		12%		20,000		-0-		-0-		-0-		20,000
Discount on notes payable							-0-		-0-		-0-		-0-
Total				$	812,500	$	-0-	$	792,500	$	-0-	$	20,000

On June 30, 2016, the Company issued promissory notes in the principal amount of $372

,500 and warrants to purchase 1,490,000 shares of common stock of the Company at an exercise price of $0.25 per share with an expiration date of April 1, 2020 to two investors, in exchange for existing promissory notes in the same amount. The notes carry an interest rate of 12% per annum and have a maturity date of April 1, 2020.

On June 30, 2016, the Company issued promissory notes in the principal amount of $420

,000 and warrants to purchase 1,680,000 shares of common stock of the Company at an exercise price of $0.25 per share with an expiration date of April 1, 2020 to two investors, in exchange for existing promissory notes in the same amount. The notes carry an interest rate of 1

0% per annum and have a maturity date of April 1, 2020.

This issuance caused us to calculate and record a derivative liability for the warrant liability. The warrants were valued using the Black Scholes option pricing model. A value of $278,408 was calculated and allocated to the warrants and recorded as a liability to the issuance of the note payable. As a result of the liability we recorded a discount to the note payable. The carrying amount of the note at the time of issuance was therefore $141,592. The warrant liability (discount) will be amortized over the 45 month duration of the note payables. The Company will continue to perform a fair value calculation quarterly on the warrant liability and accordingly the warrant liability is increased or decreased based on the fair value calculation. The resulting increase or decrease is reflected in operations as an unrealized gain or loss on changes in derivative liabilities.

This issuance caused us to calculate and record a derivative liability for the warrant liability. The warrants were valued using the Black Scholes option pricing model. A value of $325,689 was calculated and allocated to the warrants and recorded as a liability to the issuance of the note payable. As a result of the liability we recorded a discount to the note payable. The carrying amount of the note at the time of issuance was therefore $124,311. The warrant liability (discount) will be amortized over the 37 month duration of the note payable. The Company will continue to perform a fair value calculation quarterly on the warrant liability and accordingly the warrant liability is increased or decreased based on the fair value calculation. The resulting increase or decrease is reflected in operations as an unrealized gain or loss on changes in derivative liabilities.

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Note 8 - Convertible Notes Payable

9 Months Ended

Sep. 30, 2016

Convertible Debt Disclosure [Text Block]

NOTE 8:

CONVERTIBLE NOTES PAYABLE

The following table summarizes the convertible debt outstanding as of September 30, 2016

								Carrying amount
Date of	Maturity	Interest		Original		Principal at		Short term				Long term
issuance	date	rate		principal		September 30, 2016		Related		Non related		Related		Non related
8/1/1999	6/30/2004		10%	$	862,500	$	75,000	$	-0-	$	75,000	$	-0-	$	-0-
8/29/2008	4/1/2018		10%		150,000		150,000		-0-		-0-		-0-		150,000
8/29/2008	4/1/2020		10%		2,120,000		1,770,000		-0-		-0-		1,770,000		-0-
12/16/2008	4/1/2018		12%		375,000		375,000		-0-		-0-		-0-		375,000
12/16/2008	4/1/2018		12%		25,000		25,000		-0-		-0-		25,000		-0-
12/16/2008	4/1/2020		12%		100,000		100,000		-0-		-0-		-0-		100,000
12/16/2008	4/1/2020		12%		4,570,000		4,055,000		-0-		-0-		4,055,000		-0-
9/30/2009	4/1/2018		12%		100,000		100,000		-0-		-0-		-0-		100,000
9/30/2009	4/1/2020		12%		1,300,000		625,000		-0-		-0-		-0-		625,000
Total				$	9,602,500	$	7,275,000	$	-0-	$	75,000	$	5,850,000	$	1,350,000

The following table summarizes the convertible debt outstanding as of December 31, 2015

								Carrying amount
Date of	Maturity	Interest		Original		Principal at		Short term				Long term
issuance	date	rate		principal		December 31, 2015		Related		Non related		Related		Non related
8/1/1999	6/30/2004		10%	$	862,500	$	75,000	$	-0-	$	75,000	$	-0-	$	-0-
8/29/2008	4/1/2017		10%		150,000		150,000		-0-		-0-		-0-		150,000
8/29/2008	4/1/2017		10%		2,120,000		1,770,000		-0-		-0-		1,770,000		-0-
12/16/2008	4/1/2017		12%		260,000		260,000		-0-		-0-		-0-		260,000
12/16/2008	4/1/2017		12%		4,570,000		4,055,000		-0-		-0-		4,055,000		-0-
12/16/2008	4/1/2018		12%		215,000		215,000		-0-		-0-		-0-		215,000
12/16/2008	4/1/2018		12%		25,000		25,000		-0-		-0-		25,000		-0-
9/30/2009	4/1/2017		12%		1,300,000		625,000		-0-		-0-		-0-		625,000
9/30/2009	4/1/2018		12%		100,000		100,000		-0-		-0-		-0-		100,000
Total				$	9,602,500	$	7,275,000	$	-0-	$	75,000	$	5,850,000	$	1,350,000

10% Convertible Notes

Secured Convertible Debentures

On February 22, 2013, the Company and two holders extended $1,200,000 of the convertible notes until January 1, 2016, including $1,100,000 in convertible notes held by Mr. Wit.

Mr. Wit also waived all his rights to the security interest under his $1,100,000 convertible notes.

The expiration date of the warrants associated with the September 2009 offering was also extended to January 1, 2016.

Convertible Debentures

August 2008

December 2008

On September 30, 2009 Affiliates of the Company extended $4,980,000 of Convertible Notes until December 16, 2013 in accordance with the terms of a Secured Convertible Debenture issued on that date.

On May 1, 2015 the Company paid $5,000 to Mr. Smith in exchange for $5,000 of convertible debentures originally issued in December 2008.

December 2009

The principal payments required at maturity under the Company’s outstanding convertible debt at September 30, 2016 are as follows:

2016	$	75,000
2017		-0-
2018		650,000
2019		-0-
2020		6,550,000
Total	$	7,275,000

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Note 9 - Fair Value Measurement

9 Months Ended

Sep. 30, 2016

Fair Value Disclosures [Text Block]

NOTE

FAIR VALUE MEASUREMENT

The Company measures the fair value of its assets and liabilities under the guidance of ASC 820,

Fair Value Measurements and Disclosures

, which defines fair value, establishes a framework for measuring fair value in accordance with generally accepted accounting principles and expands disclosures about fair value measurements. ASC 820 does not require any new fair value measurements, but its provisions apply to all other accounting pronouncements that require or permit fair value measurement.

	●	Level 1 : Observable inputs such as quoted prices for identical assets or liabilities in active markets;

	●	Level 2 : Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly such as quoted prices for similar assets or liabilities or market-corroborated inputs; and

●

Level 3

: Unobservable inputs for which there is little or no market data, which require the reporting entity to develop its own assumptions about how market participants would price the assets or liabilities.

The valuation techniques that may be used to measure fair value are as follows:

Market approach

- Uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities

Income approach

- Uses valuation techniques to convert future amounts to a single present amount based on current market expectations about those future amounts, including present value techniques, option-pricing models and excess earnings methods

Cost approach

- Based on the amount that currently would be required to replace the service capacity of an asset (replacement cost)

The Company also adopted the provisions of ASC 825,

Financial Instruments

(“ASC 825”). ASC 825

allows companies to choose to measure eligible assets and liabilities at fair value with changes in value recognized in earnings. Fair value treatment may be elected either upon initial recognition of an eligible asset or liability or, for an existing asset or liability, if an event triggers a new basis of accounting. The Company did not elect to re-measure any of its existing financial assets or liabilities under the provisions of this Statement. The Company elected the fair value option for the issuance of warrants associated with the promissory notes issued in the nine month periods ended September 30, 2016 and September 30, 2015.

Disclosures about Derivative Instruments and Hedging Activities

. See Note 8 – Convertible Notes Payable.

A summary as of September 30, 2016 of the fair value of liabilities measured at fair value on a recurring basis follows:

	Fair value at		Quoted prices in active markets for identical assets/ liabilities		Significant other observable inputs		Significant unobservable inputs
	September 30, 2016		(Level 1)		(Level 2)		(Level 3)
Derivatives: (1) (2)
Conversion feature liability	$	2,500,701	$	-0-	$	-0-	$	2,500,701
Warrant liability		4,182,879		-0-		-0-		4,182,879

Total of derivative liabilities	$	6,683,580	$	-0-	$	-0-	$	6,683,580

(2) The fair value at the measurement date is equal to the carrying value on the balance sheet

Significant valuation assumptions for derivative instruments at September 30, 2016
Risk free interest rate	0.57%	to	0.85%
Dividend yield		0.00%
Expected volatility	112.6%	to	144.4%
Expected life (range in years)
Conversion feature liability	1.50	to	3.50
Warrant liability	0.50	to	3.50

A summary as of December 31, 2015 of the fair value of liabilities measured at fair value on a recurring ba

is follows:

	Fair value at		Quoted prices in active markets for identical assets/ liabilities		Significant other observable inputs		Significant unobservable inputs
	December 31, 2015		(Level 1)		(Level 2)		(Level 3)
Derivatives: (1) (2)
Conversion feature liability	$	901,243	$	-0-	$	-0-	$	901,243
Warrant liability		1,914,923		-0-		-0-		1,914,923
Total of derivative liabilities	$	2,816,166	$	-0-	$	-0-	$	2,816,166

(1) The fair value of the derivative instruments was estimated using the Income Approach and the Black Scholes option pricing model with the following assumptions for the year ended December 31, 2015

(2) The fair value at the measurement date is equal to the carrying value on the balance sheet

Significant valuation assumptions for derivative instruments at December 31, 2015
Risk free interest rate	0.48%	to	1.2%
Dividend yield		0.00%
Expected volatility	91.0%	to	132.2%
Expected life (range in years)
Conversion feature liability	1.25	to	2.25
Warrant liability	0.00	to	3.01

A summary as of September 30, 2016 of the fair value of assets measured at fair value on a non-recurring basis follows:

	Carrying amount		Carrying amount		Quoted prices in active markets for identical assets/ liabilities		Significant other observable inputs		Significant unobservable inputs
	December 31, 2015		September 30, 2016		(Level 1)		(Level 2)		(Level 3)
Acquired assets (3)
Promasys B.V. customer list (4)	$	92,444	$	89,113	$	-0-	$	-0-	$	136,253
Promasys B.V. software code (4)		41,274		30,348		-0-		-0-		72,943
Promasys B.V. URLs/website (4)		15,159		1,552		-0-		-0-		68,814
Total	$	148,877	$	121,013	$	-0-	$	-0-	$	278,010

(3) The fair value of the acquired assets was estimated using the Income Approach with a discounted cash flow valuation methodology applied.

Property, Plant and Equipment

requires us to test the recoverability of long-lived assets, including identifiable intangible assets with definite lives, whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. In testing for potential impairment, if the carrying value of the asset group exceeds the expected undiscounted cash flows, we must then determine the amount by which the fair value of those assets exceeds the carrying value and determine the amount of impairment, if any.

The table below presents the unrealized gains/(losses) for the nine month periods ended September 30, 2016 and September 30, 2015

	Other income/(expense)
	For the nine months ended
	September 30, 2016			September 30, 2015
The net amount of gains/(losses) for the period included in earnings attributable to the unrealized gain/(losses) from changes in derivative liabilities at the reporting date	$	(3,016,398	)	$	6,290,796

Total unrealized gains/(losses) included in earnings	$	(3,016,398	)	$	6,290,796

	Level 3 financial liabilities at fair value
						Net unrealized
						gains/(losses)			Net
						relating to			purchases,
	Balance,					instruments			issuances					Balance,
For the nine months ended	beginning			Net realized		held at the			and			Net transfers		end of
September 30, 2016	of year			gains/(losses)		reporting date			settlements			in and/or out		period
Derivatives:
Conversion feature liability	$	(901,243	)	$	-0-	$	(1,599,458	)	$	-0-		$	-0-	$	(2,500,701	)
Warrant liability		(1,914,923	)		-0-		(1,416,940	)		(851,016	)		-0-		(4,182,879	)
Total of derivative liabilities	$	(2,816,166	)	$	-0-	$	(3,016,398	)	$	(851,016	)	$	-0-	$	(6,683,580	)

	Level 3 financial liabilities at fair value
						Net unrealized
						gains/(losses)		Net
						relating to		purchases,
	Balance,					instruments		issuances					Balance,
For the year ended	beginning			Net realized		held at the		and			Net transfers		end of
December 31, 2015	of year			gains/(losses)		reporting date		settlements			in and/or out		year
Derivatives:
Conversion feature liability	$	(2,944,402	)	$	29,875	$	2,013,284	$	-0-		$	-0-	$	(901,243	)
Warrant liability		(6,695,060	)		-0-		2,482,639		(868,128	)		3,165,626		(1,914,923	)
Total of derivative liabilities	$	(9,639,462	)	$	29,875	$	4,495,923	$	(868,128	)	$	3,165,626	$	(2,816,166	)

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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Note 10 - Commitments and Contingencies

9 Months Ended

Sep. 30, 2016

Commitments and Contingencies Disclosure [Text Block]

NOTE 10:

COMMITMENTS AND CONTINGENCIES

2016	$	199,092
2017		661,761
2018		512,435
2019		421,230
2020		297,570
Thereafter		580,512
Total	$	2,672,600

The Company’s Fort Lauderdale, Florida corporate office lease expires in February 2023

. The Company’s lease on its New Jersey field office expires in March 2021. The Company currently operates its wholly-owned subsidiary, OmniComm Ltd., in the United Kingdom under the terms of a lease that expires in September 2017. The Company currently operates its wholly-owned subsidiary, OmniComm Europe, GmbH, in Germany under the terms of a lease that expires in July 2017

. The Company currently operates its wholly-owned subsidiary, OmniComm Systems B.V, in the Netherlands under the terms of a lease that expires in October 2018.

LEGAL PROCEEDINGS

PATENT LITIGATION SETTLEMENT

The remaining minimum royalty payments per year are as follows:

2016	$	112,500
2017		450,000
2018		164,500
Total	$	727,000

EMPLOYMENT AGREEMENTS

We have employment agreements in place with the following members of our executive management team:

Cornelis F. Wit, Chief Executive Officer

Randall G. Smith, Chief Technology Officer

Stephen E. Johnson, President and Chief Operating Officer

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Note 11 - Related Party Transactions

9 Months Ended

Sep. 30, 2016

NOTE 11:

RELATED PARTY

TRANSACTIONS

●

0, 2016 the Company and Mr. Wit extended the maturity date of the $1,770,000 of convertible debentures to April 1, 2020. The expiration date of the warrants associated with the debentures was also extended to April 1, 2020

●

0, 2016 the Company and Mr. Wit extended the maturity date of the $4,055,000 of convertible debentures to April 1, 2020. The expiration date of the warrants associated with the debentures was also extended to April 1, 2020

●

On February 29, 2016, the Company issued a promissory note in the principal amount of $450,000 and warrants to purchase 1,800,000 shares of common stock of the Company at an exercise price of $0.25 per share with an expiration date of April 1, 2019 to Mr. Wit in exchange for accrued interest in the amount of $450,000. The note carries an interest rate of 12% per annum and has a maturity date of April 1, 2019.

On March 18, 2013, the Company entered into a $2,000,000 revolving Line of Credit (“Line of Credit”) with The Northern Trust Company guaranteed by our Chief Executive Officer and Director

For the nine month periods ended September 30, 2016 and September 30, 2015 we incurred $681,063 and $1,977,778, respectively, in interest expense payable to related parties.

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Note 12 - Stockholders' (Deficit)

9 Months Ended

Sep. 30, 2016

Stockholders' Equity Note Disclosure [Text Block]

NOTE 12:

STOCKHOLDERS’ (DEFICIT)

As of September 30, 2016 we had the following outstanding securities:

	o	147,686,917 shares of common stock issued and outstanding;
	o	27,860,000 warrants issued and outstanding to purchase shares of our common stock;
	o	-0- shares of our Series A Preferred Stock issued and outstanding;
	o	-0- shares of our Series B Preferred Stock issued and outstanding;
	o	-0- shares of our Series C Preferred Stock issued and outstanding;
	o	250,000 share of our Series D Preferred Stock issued and outstanding; and
	o	$7,275,000 principal amount Convertible Debentures convertible into 15,910 ,000 shares of common stock.

Common Stock

Preferred

tock

dividend and liquidation preferences;

voting rights;

conversion privileges; and

redemption terms

	Cumulative arrearage as of				Cumulative arrearage per share as of
	September 30,				September 30,
Series of preferred stock	2016		2015		2016		2015

Series A	$	-0-	$	2,740,973	$	-0-	$	0.66
Series B		609,887		609,887	$	3.05	$	3.05
Series C		1,472,093		1,472,093	$	4.37	$	4.37
Total preferred stock arrearage	$	2,081,980	$	4,822,953

	Dividends accreted				Dividends per share
	For the nine months ended				For the nine months ended
	September 30,				September 30,
	2016		2015		2016		2015
Preferred stock dividends in arrears Series A	$	-0-	$	154,272	$	-0-	$	0.037
Preferred stock dividends in arrears Series B	$	-0-	$	-0-	$	-0-	$	-0-
Preferred stock dividends in arrears Series C	$	-0-	$	-0-	$	-0-	$	-0-

Warrants Issued for Services and in Capital Transactions

The following tables summarize all outstanding warrants for the periods ended

September 30, 2016 and December 31, 2015, and the related changes during these periods.

September 30, 2016

Warrants outstanding

Warrants exercisable

Weighted average

Range of exercise price

Number outstanding

remaining contractual life

exercise price

Number exercisable

exercise price

$0.25

–

$0.60

27,860,000

2.96

0.42

27,860,000

0.42

December 31, 2015

Warrants outstanding

Warrants exercisable

Weighted average

Range of exercise price

Number outstanding

remaining contractual life

exercise price

Number exercisable

exercise price

$0.25

–

$0.60

22,900,000

1.76

0.46

22,900,000

0.46

Warrants
Balance at December 31, 2014		48,463,517
Issued		3,800,000
Exercised		-0-
Cancelled		(29,363,517	)
Expired/forfeited		-0-
Balance at December 31, 2015		22,900,000
Issued		4,970,000
Exercised		-0-
Expired/forfeited		(10,000	)
Balance at September 30, 2016		27,860,000
Warrants exercisable at September 30, 2016		27,860,000

Weighted average fair value of warrants granted during 2016	$	0.17

Other Comprehensive (Loss)

	Foreign currency translation			Accumulated other comprehensive (loss)
Balance at December 31, 2014	$	(243,827	)	$	(243,827	)
2015 Activity		(122,528	)		(122,528	)
Balance at December 31, 2015		(366,355	)		(366,355	)
2016 Activity		(25,567	)		(25,567	)
Balance at September 30, 2016	$	(391,922	)	$	(391,922	)

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(d))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

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-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

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-Glossary Preferred Stock
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+ Details

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Note 13 - Employee Equity Incentive Plans

9 Months Ended

Sep. 30, 2016

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

NOTE 13:

EMPLOYEE EQUITY INCENTIVE PLANS

Stock Option Plan

Description of 20

Equity Incentive Plan

10,000,000 shares of our common stock for issuance upon awards granted under the 2016 Plan. In addition, the number of shares of common stock available for issuance under the 2016 Plan shall automatically increase on January 1st of each year for a period of nine (9) years commencing on January 1, 2017 and ending on (and including) January 1, 2025, in an amount equal to five percent (5%) of the total number of shares authorized under the 2016 Plan

. Unless earlier terminated by the Board, the 2016 Plan shall terminate on June 29, 2026.

Description of 2009 Equity Incentive Plan

The following table summarizes the stock option activity for the Company’s equity incentive plans:

	Number of options			Weighted average exercise price (per share)		Weighted average remaining contractual term (in years)		Aggregate intrinsic value

Outstanding at December 31, 2014		3,130,000		$	0.20		1.59	$	364,900
Granted		225,000			0.25
Exercised		(292,500	)		0.12
Forfeited/cancelled/expired		(1,060,000	)		0.35

Outstanding at December 31, 2015		2,002,500			0.14		1.40	$	198,990
Granted		450,000			0.20
Exercised		(1,020,000	)		0.13
Forfeited/cancelled/expired		(7,500	)		0.13

Outstanding at September 30, 2016		1,425,000		$	0.24		2.73	$	102,925


Vested and exercisable at September 30, 2016		887,500		$	0.15		1.57	$	84,050

The total number of shares vesting and the fair value of shares vesting for the nine month periods ended September 30, 2016 and September 30, 2015, respectively, was:

Fair value of options vesting for the nine months ended	Number of options vested		Fair value of options vested
September 30, 2016		162,500	$	33,622
September 30, 2015		150,000	$	26,358

The following table summarizes information concerning options outstanding at September 30, 2016:

Awards breakdown by price range at September 30, 2016
			Outstanding						Vested
Strike price range ($)			Outstanding stock options		Weighted average remaining contractual life		Weighted average outstanding strike price		Vested stock options		Weighted average remaining vested c ontractual life		Weighted average vested strike price
0.00	to	0.20		950,000		2.17	$	0.14		725,000		1.39	$	0.13
0.21	to	0.29		375,000		3.95		0.23		112,500		1.92		0.21
0.30	to	0.49		100,000		3.42		0.30		50,000		3.42		0.30
0.50	to	0.70		-0-		0.00		0.00		-0-		0.00		0.00
0.00	to	0.70		1,425,000		2.73	$	0.17		887,500		1.57	$	0.15

The following table summarizes information concerning options outstanding at December 31, 2015:

Awards breakdown by price range at December 31, 2015
			Outstanding						Vested
Strike price range ($)			Outstanding stock options		Weighted average remaining contractual life		Weighted average outstanding strike price		Vested stock options		Weighted average remaining vested contractual life		Weighted average vested strike price
0.00	to	0.20		1,777,500		1.14	$	0.13		1,652,500		0.93	$	0.13
0.21	to	0.29		125,000		2.83		0.22		100,000		2.46		0.21
0.30	to	0.49		100,000		4.17		0.30		-0-		0.00		0.00
0.50	to	0.70		-0-		0.00		0.00		-0-		0.00		0.00
0.00	to	0.70		2,002,500		1.40	$	0.14		1,752,500		1.02	$	0.13

Basis for Fair Value Estimate of Share-Based Payments

Below are the assumptions for the fair value of share-based payments for the periods ended September 30, 2016 and December 31, 2015.

	Stock option assumptions for the period ended
Stock option assumptions	September 30, 2016		December 31, 2015
Risk-free interest rate		0.85%		1.20%
Expected dividend yield		0.0%		0.0%
Expected volatility		172.2%		183.8%
Expected life of options (in years)		5		5

The following table summarizes weighted average grant date fair value activity for the Company’s incentive stock plans:

	Weighted average grant date fair value
	for the nine months ended September 30,
	2016		2015
Stock options granted during the period	$	0.19	$	0.24

Stock options vested during the period	$	0.21	$	0.18

Stock options forfeited during the period	$	0.11	$	0.37

A summary of the status of the Company’s non-vested shares underlying stock options as of September 30, 2016, and changes during the nine month period ended September 30, 2016 is as follows:

	Shares underlying stock options		Weighted average grant date fair value
Nonvested shares at January 1, 2016		250,000	$	0.22

Nonvested shares at September 30, 2016		537,500	$	0.20

As of September 30, 2016, $91,938 of total unrecognized compensation cost related to unvested stock options is expected to be recognized over a weighted-average period of 2.5 years.

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

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Note 14 - Subsequent Events

9 Months Ended

Sep. 30, 2016

Subsequent Events [Text Block]

NOTE 14:

SUBSEQUENT EVENTS

Subsequent to September 30, 2016 the Company repaid $800,000 on its revolving Line of Credit.

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Significant Accounting Policies (Policies)

9 Months Ended

Sep. 30, 2016

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

BASIS OF PRESENTATION AND PRINCIPLES OF CONSOLIDATION

Consolidation, Policy [Policy Text Block]

UNAUDITED FINANCIAL STATEMENTS

Use of Estimates, Policy [Policy Text Block]

ESTIMATES IN FINANCIAL STATEMENTS

Reclassification, Policy [Policy Text Block]

Reclassifications

Foreign Currency Transactions and Translations Policy [Policy Text Block]

foreign currency translation

The financial statements of the Company’s foreign subsidiaries are translated in accordance with Accounting Standards Codification (“ASC”) 830-30,

Foreign Currency Matters—Translation of Financial Statements

Revenue Recognition, Policy [Policy Text Block]

REVENUE RECOGNITION POLICY

TrialMaster, TrialOne

eClinical Suite

and

Promasys.

Service revenues are derived principally from the Company's delivery of the hosted solutions of its

TrialMaster

and

eClinical Suite

software products, and consulting services and customer support, including training, for all of the Company's products.

, including hosted applications, licensing, professional services and maintenance-related services.

Hosted Application Revenues

The Company offers its

TrialMaster

and

eClinical Suite

software products as hosted application solutions delivered through a standard web-browser, with customer support and training services. The Company's

TrialOne

and

Promasys

solutions are presently available on a licensed basis. To date, hosted applications revenues have been primarily related to

TrialMaster

and

eClinical Suite

Revenues resulting from

TrialMaster

and

eClinical Suite

products consist of installation and server configuration, application hosting and related support services. Revenues are recognized ratably over the period of the service.

Licensing Revenues

Professional Services

Pass-through Revenue and Expense

The Company accounts for pass-through revenue and expense (reimbursable revenue and reimbursable expense) in accordance with ASC 605-45,

Principal Agent Considerations

Maintenance Revenues

The fees associated with each business activity for the periods ended September 30, 2016 and September 30, 2015, respectively, are:

	For the nine months ended
Revenue activity	September 30, 2016		September 30, 2015
Set-up fees	$	4,891,415	$	4,930,454
Change orders		932,130		592,283
Maintenance		3,556,114		3,859,908
Software licenses		4,204,527		2,782,117
Professional services		2,909,143		2,369,062
Hosting		774,081		737,071
Total	$	17,267,410	$	15,270,895

	For the three months ended
Revenue activity	September 30, 2016		September 30, 2015
Set-up fees	$	1,578,682	$	2,048,301
Change orders		262,231		237,475
Maintenance		1,218,149		1,358,501
Software licenses		2,002,239		1,254,743
Professional services		1,511,007		444,095
Hosting		234,103		254,754
Total	$	6,806,411	$	5,597,869

Cost of Sales, Policy [Policy Text Block]

COST OF REVENUES

Cost of revenues is expensed as incurred.

Cash and Cash Equivalents, Policy [Policy Text Block]

CASH AND CASH EQUIVALENTS

Receivables, Policy [Policy Text Block]

ACCOUNTS RECEIVABLE

The following table summarizes activity in the Company's allowance for doubtful accounts for the periods presented.

	September 30, 2016			December 31, 2015
Beginning of period	$	116,834		$	186,085
Bad debt expense		57,862			14,939
Write-offs		(24,548	)		(84,190	)
End of period	$	150,148		$	116,834

Concentration Risk, Credit Risk, Policy [Policy Text Block]

Concentration of Credit Risk

, when incurred

	Revenues				Accounts receivable
For the period ended	Number of customers		Percentage of total revenues		Number of customers		Percentage of accounts receivable
September 30, 2016		1		18%		1		11%
December 31, 2015		1		16%		3		42%
September 30, 2015		1		15%		2		30%

The table below provides revenues from European customers for the nine month periods ended September 30, 2016 and September 30, 2015, respectively.

European revenues
For the nine months ended
September 30, 2016				September 30, 2015
European revenues		% of Total revenues		European revenues		% of Total revenues
$	1,883,940		11%	$	1,546,945		10%

Property, Plant and Equipment, Policy [Policy Text Block]

PROPERTY AND EQUIPMENT

Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]

ASSET IMPAIRMENT

Acquisitions and Intangible Assets

We account for acquisitions in accordance with ASC 805,

Business Combinations

(“ASC 805”) and

ASC 350,

Intangibles- Goodwill and Other

Long-lived Assets

Fair Value of Financial Instruments, Policy [Policy Text Block]

FAIR VALUE MEASUREMENT

Derivatives and Hedging

(“ASC 815”)

Fair Value Measurements and Disclosures

(“ASC 820”).

Revenue Recognition, Deferred Revenue [Policy Text Block]

DEFERRED REVENUE

Advertising Costs, Policy [Policy Text Block]

ADVERTISING

Research, Development, and Computer Software, Policy [Policy Text Block]

RESEARCH AND DEVELOPMENT EXPENSES

Software development costs are expensed as incurred. ASC 985-20,

Software Industry Costs of Software to Be Sold, Leased or Marketed

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]

EMPLOYEE EQUITY INCENTIVE PLANS

The OmniComm Systems, Inc. 2016 Equity Incentive Plan (the “2016 Plan”) was approved at our Annual Meeting of Shareholders on June 16, 2016. The 2016 Plan provides for the issuance of up to

The Company accounts for its employee equity incentive plans under

ASC 718,

Compensation – Stock Compensation

Earnings Per Share, Policy [Policy Text Block]

EARNINGS PER SHARE

The Company accounts for Earnings per Share using ASC 260,

Earnings per Share

(“ASC 260”)

. Unlike diluted earnings per share basic earnings per share excludes any dilutive effects of options, warrants, and convertible securities.

Income Tax, Policy [Policy Text Block]

INCOME TAXES

The Company accounts for income taxes in accordance with ASC 740,

Income Taxes

(“ASC 740”)

Valuation allowances are established

, when necessary

New Accounting Pronouncements, Policy [Policy Text Block]

IMPACT OF NEW ACCOUNTING STANDARDS

During the first nine months of 2016, we adopted the following new accounting pronouncements:

In February 2016, the FASB issued accounting standard update (“ASU”) No. 2016-02,

“Leases (Topic 842)”

In March 2016, the FASB issued

ASU No. 2016-09

“Compensation – Stock Compensation (Topic 718)”,

(“ASU 2016-09”). This

Accounting standards-setting organizations frequently issue new or revised accounting rules. We regularly review all new pronouncements to determine their impact, if any, on our financial statements.

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Note 2 - Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2016

Revenue Recognition, Multiple-deliverable Arrangements [Table Text Block]

	For the nine months ended
Revenue activity	September 30, 2016		September 30, 2015
Set-up fees	$	4,891,415	$	4,930,454
Change orders		932,130		592,283
Maintenance		3,556,114		3,859,908
Software licenses		4,204,527		2,782,117
Professional services		2,909,143		2,369,062
Hosting		774,081		737,071
Total	$	17,267,410	$	15,270,895

	For the three months ended
Revenue activity	September 30, 2016		September 30, 2015
Set-up fees	$	1,578,682	$	2,048,301
Change orders		262,231		237,475
Maintenance		1,218,149		1,358,501
Software licenses		2,002,239		1,254,743
Professional services		1,511,007		444,095
Hosting		234,103		254,754
Total	$	6,806,411	$	5,597,869

Allowance for Credit Losses on Financing Receivables [Table Text Block]

	September 30, 2016			December 31, 2015
Beginning of period	$	116,834		$	186,085
Bad debt expense		57,862			14,939
Write-offs		(24,548	)		(84,190	)
End of period	$	150,148		$	116,834

Schedules of Concentration of Risk, by Risk Factor [Table Text Block]

	Revenues				Accounts receivable
For the period ended	Number of customers		Percentage of total revenues		Number of customers		Percentage of accounts receivable
September 30, 2016		1		18%		1		11%
December 31, 2015		1		16%		3		42%
September 30, 2015		1		15%		2		30%

Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]

European revenues
For the nine months ended
September 30, 2016				September 30, 2015
European revenues		% of Total revenues		European revenues		% of Total revenues
$	1,883,940		11%	$	1,546,945		10%

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Note 3 - Earnings (Loss) Per Share (Tables)

9 Months Ended

Sep. 30, 2016

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

Anti-dilutive security	September 30, 2016		September 30, 2015
Preferred stock		-0-		3,716,418
Employee stock options		1,139,048		175,000
Warrants		27,860,000		52,263,517
Convertible notes		15,910,000		-0-
Shares issuable for accrued interest		150,016		1,047,530
Total		45,059,064		57,202,465

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	For the nine months ended
	September 30, 2016								September 30, 2015
	Income/(loss)			Shares		Per-share			Income/(loss)			Shares		Per-share
	numerator			denominator		amount			numerator			denominator		amount
Basic EPS	$	(2,178,830	)		145,257,206	$	(0.01	)	$	4,300,355			92,266,109	$	0.05

Effect of dilutive securities		-0-			-0-		-0-			(878,593	)		25,620,948		(0.03	)

Diluted EPS	$	(2,178,830	)		145,257,206	$	(0.01	)	$	3,421,762			117,887,057	$	0.03

	For the three months ended
	September 30, 2016						September 30, 2015
	Income/(loss)		Shares		Per-share		Income/(loss)			Shares		Per-share
	numerator		denominator		amount		numerator			denominator		amount
Basic EPS	$	693,376		147,686,257	$	0.00	$	2,478,870			92,791,461	$	0.03

Effect of dilutive securities		-0-		285,952		-0-		(444,365	)		25,231,000		(0.02	)

Diluted EPS	$	693,376		147,972,209	$	0.00	$	2,034,505			118,022,461	$	0.02

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Note 4 - Property and Equipment, Net (Tables)

9 Months Ended

Sep. 30, 2016

Property, Plant and Equipment [Table Text Block]

	September 30, 2016						December 31, 2015
	Cost		Accumulated depreciation		Net book value		Cost		Accumulated depreciation		Net book value		Estimated useful life (years)
Computer & office equipment	$	2,122,216	$	1,724,857	$	397,359	$	2,055,956	$	1,605,473	$	450,483		5
Leasehold improvements		110,364		88,579		21,785		91,452		85,895		5,557		5
Computer software		1,914,611		1,698,627		215,984		1,843,483		1,621,492		221,991		3
Office furniture		159,335		112,096		47,239		111,660		105,979		5,681		5
Total	$	4,306,526	$	3,624,159	$	682,367	$	4,102,551	$	3,418,839	$	683,712

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Note 5 - Intangible Assets, Net (Tables)

9 Months Ended

Sep. 30, 2016

Schedule of Finite-Lived Intangible Assets [Table Text Block]

	September 30, 2016						December 31, 2015
Asset	Cost		Accumulated amortization		Net book value		Cost		Accumulated amortization		Net book value		Estimated useful life (years)
eClinical Suite customer lists	$	1,392,701	$	1,392,701	$	-0-	$	1,392,701	$	1,392,701	$	-0-		3
Promasys B.V. customer lists		110,623		21,510		89,113		108,051		15,607		92,444		15
Promasys B.V. software code		72,837		42,489		30,348		72,837		31,563		41,274		5
Promasys B.V. URLs/Website		55,870		54,318		1,552		54,572		39,413		15,159		3
Total	$	1,632,031	$	1,511,018	$	121,013	$	1,628,161	$	1,479,284	$	148,877

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

2016	$	7,038
2017		21,942
2018		19,514
2019		7,375
2020		7,375
Thereafter		57,769
Total	$	121,013

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Note 6 - Accounts Payable and Accrued Expenses (Tables)

9 Months Ended

Sep. 30, 2016

Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]

Account	September 30, 2016		December 31, 2015
Accounts payable	$	642,386	$	515,764
Accrued payroll and related costs		682,507		473,108
Other accrued expenses		144,707		105,562
Accrued interest		222,401		862,836
Total accounts payable and accrued expenses	$	1,692,001	$	1,957,270

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Note 7 - Line of Credit, Notes Payable and Liquidity (Tables)

9 Months Ended

Sep. 30, 2016

Schedule of Debt [Table Text Block]

				Ending		Non related party					Related party
Origination	Maturity	Interest		principal				Long					Long
date	date	rate		September 30, 2016		Current		term			Current		term
4/1/2015	4/1/2018		12%	$	20,000	$	-0-	$	-0-		$	-0-	$	20,000
2/29/2016	4/1/2019		12%		450,000		-0-		-0-			-0-		450,000
6/30/2016	4/1/2020		10%		420,000		-0-		420,000			-0-		-0-
6/30/2016	4/1/2020		12%		372,500		-0-		372,500			-0-		-0-
Discount on notes payable							-0-		(490,307	)		-0-		(264,071	)
Total				$	1,262,500	$	-0-	$	302,193		$	-0-	$	205,929

				Ending		Non related party				Related party
Origination	Maturity	Interest		principal				Long				Long
date	date	rate		December 31, 2015		Current		term		Current		term
4/4/2014	4/1/2017		12%	$	45,000	$	-0-	$	45,000	$	-0-	$	-0-
4/4/2014	4/1/2017		12%		137,500		-0-		137,500		-0-		-0-
4/4/2014	4/1/2017		10%		120,000		-0-		120,000		-0-		-0-
12/1/2014	4/1/2017		10%		300,000		-0-		300,000		-0-		-0-
12/1/2014	4/1/2017		12%		90,000		-0-		90,000		-0-		-0-
12/1/2014	4/1/2017		12%		100,000		-0-		100,000		-0-		-0-
4/1/2015	4/1/2018		12%		20,000		-0-		-0-		-0-		20,000
Discount on notes payable							-0-		-0-		-0-		-0-
Total				$	812,500	$	-0-	$	792,500	$	-0-	$	20,000

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Note 8 - Convertible Notes Payable (Tables)

9 Months Ended

Sep. 30, 2016

Convertible Debt [Member]

Schedule of Long-term Debt Instruments [Table Text Block]

								Carrying amount
Date of	Maturity	Interest		Original		Principal at		Short term				Long term
issuance	date	rate		principal		September 30, 2016		Related		Non related		Related		Non related
8/1/1999	6/30/2004		10%	$	862,500	$	75,000	$	-0-	$	75,000	$	-0-	$	-0-
8/29/2008	4/1/2018		10%		150,000		150,000		-0-		-0-		-0-		150,000
8/29/2008	4/1/2020		10%		2,120,000		1,770,000		-0-		-0-		1,770,000		-0-
12/16/2008	4/1/2018		12%		375,000		375,000		-0-		-0-		-0-		375,000
12/16/2008	4/1/2018		12%		25,000		25,000		-0-		-0-		25,000		-0-
12/16/2008	4/1/2020		12%		100,000		100,000		-0-		-0-		-0-		100,000
12/16/2008	4/1/2020		12%		4,570,000		4,055,000		-0-		-0-		4,055,000		-0-
9/30/2009	4/1/2018		12%		100,000		100,000		-0-		-0-		-0-		100,000
9/30/2009	4/1/2020		12%		1,300,000		625,000		-0-		-0-		-0-		625,000
Total				$	9,602,500	$	7,275,000	$	-0-	$	75,000	$	5,850,000	$	1,350,000

								Carrying amount
Date of	Maturity	Interest		Original		Principal at		Short term				Long term
issuance	date	rate		principal		December 31, 2015		Related		Non related		Related		Non related
8/1/1999	6/30/2004		10%	$	862,500	$	75,000	$	-0-	$	75,000	$	-0-	$	-0-
8/29/2008	4/1/2017		10%		150,000		150,000		-0-		-0-		-0-		150,000
8/29/2008	4/1/2017		10%		2,120,000		1,770,000		-0-		-0-		1,770,000		-0-
12/16/2008	4/1/2017		12%		260,000		260,000		-0-		-0-		-0-		260,000
12/16/2008	4/1/2017		12%		4,570,000		4,055,000		-0-		-0-		4,055,000		-0-
12/16/2008	4/1/2018		12%		215,000		215,000		-0-		-0-		-0-		215,000
12/16/2008	4/1/2018		12%		25,000		25,000		-0-		-0-		25,000		-0-
9/30/2009	4/1/2017		12%		1,300,000		625,000		-0-		-0-		-0-		625,000
9/30/2009	4/1/2018		12%		100,000		100,000		-0-		-0-		-0-		100,000
Total				$	9,602,500	$	7,275,000	$	-0-	$	75,000	$	5,850,000	$	1,350,000

Schedule of Maturities of Long-term Debt [Table Text Block]

2016	$	75,000
2017		-0-
2018		650,000
2019		-0-
2020		6,550,000
Total	$	7,275,000

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
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-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

+ Details

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Note 9 - Fair Value Measurement (Tables)

9 Months Ended

Sep. 30, 2016

Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]

	Fair value at		Quoted prices in active markets for identical assets/ liabilities		Significant other observable inputs		Significant unobservable inputs
	September 30, 2016		(Level 1)		(Level 2)		(Level 3)
Derivatives: (1) (2)
Conversion feature liability	$	2,500,701	$	-0-	$	-0-	$	2,500,701
Warrant liability		4,182,879		-0-		-0-		4,182,879

Total of derivative liabilities	$	6,683,580	$	-0-	$	-0-	$	6,683,580

	Fair value at		Quoted prices in active markets for identical assets/ liabilities		Significant other observable inputs		Significant unobservable inputs
	December 31, 2015		(Level 1)		(Level 2)		(Level 3)
Derivatives: (1) (2)
Conversion feature liability	$	901,243	$	-0-	$	-0-	$	901,243
Warrant liability		1,914,923		-0-		-0-		1,914,923
Total of derivative liabilities	$	2,816,166	$	-0-	$	-0-	$	2,816,166

Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]

Significant valuation assumptions for derivative instruments at September 30, 2016
Risk free interest rate	0.57%	to	0.85%
Dividend yield		0.00%
Expected volatility	112.6%	to	144.4%
Expected life (range in years)
Conversion feature liability	1.50	to	3.50
Warrant liability	0.50	to	3.50

Significant valuation assumptions for derivative instruments at December 31, 2015
Risk free interest rate	0.48%	to	1.2%
Dividend yield		0.00%
Expected volatility	91.0%	to	132.2%
Expected life (range in years)
Conversion feature liability	1.25	to	2.25
Warrant liability	0.00	to	3.01

Fair Value Measurements, Nonrecurring [Table Text Block]

	Carrying amount		Carrying amount		Quoted prices in active markets for identical assets/ liabilities		Significant other observable inputs		Significant unobservable inputs
	December 31, 2015		September 30, 2016		(Level 1)		(Level 2)		(Level 3)
Acquired assets (3)
Promasys B.V. customer list (4)	$	92,444	$	89,113	$	-0-	$	-0-	$	136,253
Promasys B.V. software code (4)		41,274		30,348		-0-		-0-		72,943
Promasys B.V. URLs/website (4)		15,159		1,552		-0-		-0-		68,814
Total	$	148,877	$	121,013	$	-0-	$	-0-	$	278,010

Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Table Text Block]

	Other income/(expense)
	For the nine months ended
	September 30, 2016			September 30, 2015
The net amount of gains/(losses) for the period included in earnings attributable to the unrealized gain/(losses) from changes in derivative liabilities at the reporting date	$	(3,016,398	)	$	6,290,796

Total unrealized gains/(losses) included in earnings	$	(3,016,398	)	$	6,290,796

Schedule of Derivative Liabilities at Fair Value [Table Text Block]

	Level 3 financial liabilities at fair value
						Net unrealized
						gains/(losses)			Net
						relating to			purchases,
	Balance,					instruments			issuances					Balance,
For the nine months ended	beginning			Net realized		held at the			and			Net transfers		end of
September 30, 2016	of year			gains/(losses)		reporting date			settlements			in and/or out		period
Derivatives:
Conversion feature liability	$	(901,243	)	$	-0-	$	(1,599,458	)	$	-0-		$	-0-	$	(2,500,701	)
Warrant liability		(1,914,923	)		-0-		(1,416,940	)		(851,016	)		-0-		(4,182,879	)
Total of derivative liabilities	$	(2,816,166	)	$	-0-	$	(3,016,398	)	$	(851,016	)	$	-0-	$	(6,683,580	)

	Level 3 financial liabilities at fair value
						Net unrealized
						gains/(losses)		Net
						relating to		purchases,
	Balance,					instruments		issuances					Balance,
For the year ended	beginning			Net realized		held at the		and			Net transfers		end of
December 31, 2015	of year			gains/(losses)		reporting date		settlements			in and/or out		year
Derivatives:
Conversion feature liability	$	(2,944,402	)	$	29,875	$	2,013,284	$	-0-		$	-0-	$	(901,243	)
Warrant liability		(6,695,060	)		-0-		2,482,639		(868,128	)		3,165,626		(1,914,923	)
Total of derivative liabilities	$	(9,639,462	)	$	29,875	$	4,495,923	$	(868,128	)	$	3,165,626	$	(2,816,166	)

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

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Note 10 - Commitments and Contingencies (Tables)

9 Months Ended

Sep. 30, 2016

Schedule Of Minimum Royalty Payments [Table Text Block]

2016	$	199,092
2017		661,761
2018		512,435
2019		421,230
2020		297,570
Thereafter		580,512
Total	$	2,672,600

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]

2016	$	112,500
2017		450,000
2018		164,500
Total	$	727,000

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Note 12 - Stockholders' (Deficit) (Tables)

9 Months Ended

Sep. 30, 2016

Warrant [Member]

Schedule of Share-based Compensation, Activity [Table Text Block]

Warrants
Balance at December 31, 2014		48,463,517
Issued		3,800,000
Exercised		-0-
Cancelled		(29,363,517	)
Expired/forfeited		-0-
Balance at December 31, 2015		22,900,000
Issued		4,970,000
Exercised		-0-
Expired/forfeited		(10,000	)
Balance at September 30, 2016		27,860,000
Warrants exercisable at September 30, 2016		27,860,000

Weighted average fair value of warrants granted during 2016	$	0.17

Schedule Of Dividends In Arrears [Table Text Block]

	Cumulative arrearage as of				Cumulative arrearage per share as of
	September 30,				September 30,
Series of preferred stock	2016		2015		2016		2015

Series A	$	-0-	$	2,740,973	$	-0-	$	0.66
Series B		609,887		609,887	$	3.05	$	3.05
Series C		1,472,093		1,472,093	$	4.37	$	4.37
Total preferred stock arrearage	$	2,081,980	$	4,822,953

Schedule of Dividends Payable [Table Text Block]

	Dividends accreted				Dividends per share
	For the nine months ended				For the nine months ended
	September 30,				September 30,
	2016		2015		2016		2015
Preferred stock dividends in arrears Series A	$	-0-	$	154,272	$	-0-	$	0.037
Preferred stock dividends in arrears Series B	$	-0-	$	-0-	$	-0-	$	-0-
Preferred stock dividends in arrears Series C	$	-0-	$	-0-	$	-0-	$	-0-

Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]

September 30, 2016

Warrants outstanding

Warrants exercisable

Weighted average

Range of exercise price

Number outstanding

remaining contractual life

exercise price

Number exercisable

exercise price

$0.25

–

$0.60

27,860,000

2.96

0.42

27,860,000

0.42

December 31, 2015

Warrants outstanding

Warrants exercisable

Weighted average

Range of exercise price

Number outstanding

remaining contractual life

exercise price

Number exercisable

exercise price

$0.25

–

$0.60

22,900,000

1.76

0.46

22,900,000

0.46

Schedule of Share-based Compensation, Activity [Table Text Block]

	Weighted average grant date fair value
	for the nine months ended September 30,
	2016		2015
Stock options granted during the period	$	0.19	$	0.24

Stock options vested during the period	$	0.21	$	0.18

Stock options forfeited during the period	$	0.11	$	0.37

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	Foreign currency translation			Accumulated other comprehensive (loss)
Balance at December 31, 2014	$	(243,827	)	$	(243,827	)
2015 Activity		(122,528	)		(122,528	)
Balance at December 31, 2015		(366,355	)		(366,355	)
2016 Activity		(25,567	)		(25,567	)
Balance at September 30, 2016	$	(391,922	)	$	(391,922	)

Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

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Note 13 - Employee Equity Incentive Plans (Tables)

9 Months Ended

Sep. 30, 2016

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

	Number of options			Weighted average exercise price (per share)		Weighted average remaining contractual term (in years)		Aggregate intrinsic value

Outstanding at December 31, 2014		3,130,000		$	0.20		1.59	$	364,900
Granted		225,000			0.25
Exercised		(292,500	)		0.12
Forfeited/cancelled/expired		(1,060,000	)		0.35

Outstanding at December 31, 2015		2,002,500			0.14		1.40	$	198,990
Granted		450,000			0.20
Exercised		(1,020,000	)		0.13
Forfeited/cancelled/expired		(7,500	)		0.13

Outstanding at September 30, 2016		1,425,000		$	0.24		2.73	$	102,925


Vested and exercisable at September 30, 2016		887,500		$	0.15		1.57	$	84,050

Schedule of Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding [Table Text Block]

Fair value of options vesting for the nine months ended	Number of options vested		Fair value of options vested
September 30, 2016		162,500	$	33,622
September 30, 2015		150,000	$	26,358

Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]

Awards breakdown by price range at September 30, 2016
			Outstanding						Vested
Strike price range ($)			Outstanding stock options		Weighted average remaining contractual life		Weighted average outstanding strike price		Vested stock options		Weighted average remaining vested c ontractual life		Weighted average vested strike price
0.00	to	0.20		950,000		2.17	$	0.14		725,000		1.39	$	0.13
0.21	to	0.29		375,000		3.95		0.23		112,500		1.92		0.21
0.30	to	0.49		100,000		3.42		0.30		50,000		3.42		0.30
0.50	to	0.70		-0-		0.00		0.00		-0-		0.00		0.00
0.00	to	0.70		1,425,000		2.73	$	0.17		887,500		1.57	$	0.15

Awards breakdown by price range at December 31, 2015
			Outstanding						Vested
Strike price range ($)			Outstanding stock options		Weighted average remaining contractual life		Weighted average outstanding strike price		Vested stock options		Weighted average remaining vested contractual life		Weighted average vested strike price
0.00	to	0.20		1,777,500		1.14	$	0.13		1,652,500		0.93	$	0.13
0.21	to	0.29		125,000		2.83		0.22		100,000		2.46		0.21
0.30	to	0.49		100,000		4.17		0.30		-0-		0.00		0.00
0.50	to	0.70		-0-		0.00		0.00		-0-		0.00		0.00
0.00	to	0.70		2,002,500		1.40	$	0.14		1,752,500		1.02	$	0.13

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

	Stock option assumptions for the period ended
Stock option assumptions	September 30, 2016		December 31, 2015
Risk-free interest rate		0.85%		1.20%
Expected dividend yield		0.0%		0.0%
Expected volatility		172.2%		183.8%
Expected life of options (in years)		5		5

Schedule of Share-based Compensation, Activity [Table Text Block]

	Weighted average grant date fair value
	for the nine months ended September 30,
	2016		2015
Stock options granted during the period	$	0.19	$	0.24

Stock options vested during the period	$	0.21	$	0.18

Stock options forfeited during the period	$	0.11	$	0.37

Schedule of Nonvested Share Activity [Table Text Block]

	Shares underlying stock options		Weighted average grant date fair value
Nonvested shares at January 1, 2016		250,000	$	0.22

Nonvested shares at September 30, 2016		537,500	$	0.20

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Note 1 - Organization and Nature of Operations (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Research and Development Expense	$ 1,946,737	$ 2,018,638

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Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($)		3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 16, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015	Jul. 10, 2009
Minimum [Member]
Term Of Software License				3 years
Derivative, Term of Contract				30 days
Maximum [Member]
Term Of Software License				5 years
Derivative, Term of Contract				5 years
Customer 1 [Member] \| Sales Revenue, Net [Member] \| Customer Concentration Risk [Member]
Concentration Risk, Percentage				18.00%	15.00%
Revenues				$ 3,028,000	$ 2,232,000
Sales Revenue, Net [Member] \| Customer Concentration Risk [Member]
Concentration Risk, Percentage				18.00%	15.00%	16.00%
Leasehold Improvements Computers Equipment And Furniture [Member]
Property, Plant and Equipment, Useful Life				5 years
Software Development [Member]
Property, Plant and Equipment, Useful Life				3 years
The 2016 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	10,000,000	10,000,000		10,000,000
Common Stock Available for Issuance Increasing Period	9 years			9 years
Common Stock Available for Issuance, Annual Increase Percent	5.00%			5.00%
Plan 2009 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized							7,500,000
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax		$ (7,780)	$ (4,439)	$ (25,567)	$ (87,970)	$ (122,528)
Number of Reportable Segments				1
Allowance for Doubtful Accounts Receivable, Current		150,148		$ 150,148		116,834
Cash, Uninsured Amount		897,076		897,076
Revenues		6,806,411	$ 5,597,869	$ 17,267,410	15,270,895
Property, Plant and Equipment, Useful Life
Deferred Revenue		9,445,986		$ 9,445,986
Deferred Revenue, Current		$ 6,880,221		6,880,221		$ 7,054,614
Advertising Expense				563,803	513,754
Research and Development Expense				$ 1,946,737	$ 2,018,638

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Note 2 - Summary of Significant Accounting Policies - Revenue By Business Activity (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Set Up Fees [Member]
Revenues	$ 1,578,682	$ 2,048,301	$ 4,891,415	$ 4,930,454
Change Orders [Member]
Revenues	262,231	237,475	932,130	592,283
Maintenance [Member]
Revenues	1,218,149	1,358,501	3,556,114	3,859,908
Software Licenses [Member]
Revenues	2,002,239	1,254,743	4,204,527	2,782,117
Professional Services [Member]
Revenues	1,511,007	444,095	2,909,143	2,369,062
Hosting [Member]
Revenues	234,103	254,754	774,081	737,071
Revenues	$ 6,806,411	$ 5,597,869	$ 17,267,410	$ 15,270,895

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Note 2 - Summary of Significant Accounting Policies - Allowance for Doubtful Account Summary (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Beginning of period			$ 116,834	$ 186,085	$ 186,085
Bad debt expense	$ 24,555	$ (9,636)	57,862	$ (15,038)	14,939
Write-offs			(24,548)		(84,190)
End of period	$ 150,148		$ 150,148		$ 116,834

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Note 2 - Summary of Significant Accounting Policies - Customer Concentration (Details) - Customer Concentration Risk [Member]	9 Months Ended		12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Sales Revenue, Net [Member]
Number of customers	1	1	1
Concentration risk, percentage	18.00%	15.00%	16.00%
Accounts Receivable [Member]
Number of customers	1	2	3
Concentration risk, percentage	11.00%	30.00%	42.00%

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Note 2 - Summary of Significant Accounting Policies - Revenue From European Operations (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Reportable Geographical Components [Member] \| Europe [Member]
European revenues			$ 1,883,940	$ 1,546,945
Concentration risk, percentage			11.00%	10.00%
European revenues	$ 6,806,411	$ 5,597,869	$ 17,267,410	$ 15,270,895

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Note 3 - Earnings (Loss) Per Share (Details Textual) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Restricted Stock [Member]
Common Stock, Shares, Outstanding	1,476,683	2,316,688	1,476,683	2,316,688
Lower Range Limit [Member]
Investment Warrants, Exercise Price			$ 0.25
Upper Range Limit [Member]
Investment Warrants, Exercise Price			0.60
Lower Range Limit [Member]
Debt Instrument, Convertible, Conversion Price	$ 0.25		0.25
Upper Range Limit [Member]
Debt Instrument, Convertible, Conversion Price	$ 1.25		$ 1.25
Weighted Average Number of Shares Outstanding, Basic	147,686,257	92,791,461	145,257,206	92,226,109
Common Stock, Shares, Outstanding	147,686,917		147,686,917		131,703,577
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			45,059,064	57,202,465
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Lower Range Limit			$ 0.045
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Upper Range Limit			$ 0.30

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Note 3 - Earnings (Loss) Per Share - Reconciliation of Anti-dilutive Securities (Details) - shares	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Shares Of Preferred Stock [Member]
Anti-dilutive Security (in shares)	0	3,716,418
Employee Stock Option [Member]
Anti-dilutive Security (in shares)	1,139,048	175,000
Warrant [Member]
Anti-dilutive Security (in shares)	27,860,000	52,263,517
Convertible Debt Securities [Member]
Anti-dilutive Security (in shares)	15,910,000	0
Shares Issuable For Accrued Interest [Member]
Anti-dilutive Security (in shares)	150,016	1,047,530
Anti-dilutive Security (in shares)	45,059,064	57,202,465

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Note 3 - Earnings (Loss) Per Share - Computation of Diluted Earnings Per Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Basic EPS	$ 693,376	$ 2,478,870	$ (2,178,830)	$ 4,300,355
Weighted Average Number of Shares Outstanding, Basic	147,686,257	92,791,461	145,257,206	92,226,109
Basic EPS (in dollars per share)	$ 0	$ 0.03	$ (0.01)	$ 0.05
Effect of dilutive securities	$ 0	$ (444,365)	$ 0	$ (878,593)
Effect of dilutive securities (in shares)	285,952	25,231,000	0	25,620,948
Effect of dilutive securities (in dollars per share)	$ 0	$ (0.02)	$ 0	$ (0.03)
Diluted EPS	$ 693,376	$ 2,034,505	$ (2,178,830)	$ 3,421,762
Diluted EPS (in shares)	147,972,209	118,022,461	145,257,206	117,887,057
Diluted EPS (in dollars per share)	$ 0	$ 0.02	$ (0.01)	$ 0.03

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Note 4 - Property and Equipment, Net (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Depreciation	$ 224,302	$ 171,535

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Note 4 - Property and Equipment, Net - Property and Equipment (Details) - USD ($)	9 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Computer And Office Equipment [Member]
Cost	$ 2,122,216	$ 2,055,956
Accumulated Depreciation	1,724,857	1,605,473
Net Book Value	$ 397,359	450,483
Estimated Useful Lives	5 years
Leasehold Improvements [Member]
Cost	$ 110,364	91,452
Accumulated Depreciation	88,579	85,895
Net Book Value	$ 21,785	5,557
Estimated Useful Lives	5 years
Computer Equipment [Member]
Cost	$ 1,914,611	1,843,483
Accumulated Depreciation	1,698,627	1,621,492
Net Book Value	$ 215,984	221,991
Estimated Useful Lives	3 years
Furniture and Fixtures [Member]
Cost	$ 159,335	111,660
Accumulated Depreciation	112,096	105,979
Net Book Value	$ 47,239	5,681
Estimated Useful Lives	5 years
Cost	$ 4,306,526	4,102,551
Accumulated Depreciation	3,624,159	3,418,839
Net Book Value	$ 682,367	$ 683,712
Estimated Useful Lives

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Note 5 - Intangible Assets, Net (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Amortization of Intangible Assets	$ 10,152	$ 10,139	$ 30,405	$ 30,376

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Note 5 - Intangible Assets, Net - Intangible Assets (Details) - USD ($)	9 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
eClinical Customer List [Member]
Cost	$ 1,392,701	$ 1,392,701
Accumulated Amortization	1,392,701	1,392,701
Net Book Value	$ 0	0
Finite-Lived Intangible Asset, Useful Life	3 years
Promasys B.V. Customer List [Member]
Cost	$ 110,623	108,051
Accumulated Amortization	21,510	15,607
Net Book Value	$ 89,113	92,444
Finite-Lived Intangible Asset, Useful Life	15 years
Promasys B.V. Software Code [Member]
Cost	$ 72,837	72,837
Accumulated Amortization	42,489	31,563
Net Book Value	$ 30,348	41,274
Finite-Lived Intangible Asset, Useful Life	5 years
Promasys B.V. URLs/Website [Member]
Cost	$ 55,870	54,572
Accumulated Amortization	54,318	39,413
Net Book Value	$ 1,552	15,159
Finite-Lived Intangible Asset, Useful Life	3 years
Cost	$ 1,632,031	1,628,161
Accumulated Amortization	1,511,018	1,479,284
Net Book Value	$ 121,013	$ 148,877
Finite-Lived Intangible Asset, Useful Life

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Note 5 - Intangible Assets, Net - Intangible Assets, Future Amortization Expense (Details)	Sep. 30, 2016 USD ($)
2016	$ 7,038
2017	21,942
2018	19,514
2019	7,375
2020	7,375
Thereafter	57,769
Total	$ 121,013

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Note 6 - Accounts Payable and Accrued Expenses - Accounts Payable and Accrued Expenses (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Accounts payable	$ 642,386	$ 515,764
Accrued payroll and related costs	682,507	473,108
Other accrued expenses	144,707	105,562
Accrued interest	222,401	862,836
Total accounts payable and accrued expenses	$ 1,692,001	$ 1,957,270

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Note 7 - Line of Credit, Notes Payable and Liquidity (Details Textual) - USD ($)									12 Months Ended
	Jun. 30, 2016	Feb. 29, 2016	Dec. 17, 2015	Nov. 23, 2015	Nov. 19, 2015	Oct. 15, 2015	Jan. 31, 2015	Mar. 18, 2013	Dec. 31, 2015	Sep. 30, 2016	Apr. 01, 2015	Feb. 03, 2015	Dec. 18, 2013
Matures April 1, 2020 I [Member] \| Investor [Member]
Debt Instrument, Interest Rate, Stated Percentage	12.00%
Debt Instrument, Face Amount	$ 372,500
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	1,490,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.25
Warrants and Rights Outstanding	$ 246,921
Debt Instrument, Fair Value Disclosure	$ 125,579
Amortization Period of Warrant Liabilities	3 years 270 days
Matures April 1, 2020 II [Member] \| Investor [Member]
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Face Amount	$ 420,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	1,680,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.25
Warrants and Rights Outstanding	$ 278,408
Debt Instrument, Fair Value Disclosure	$ 141,592
Amortization Period of Warrant Liabilities	3 years 270 days
Matures on April 1, 2019 [Member] \| Chief Executive Officer and Director Mr. Wit [Member] \| Accrued Interest [Member]
Extinguishment of Debt, Amount		$ 450,000
Matures on April 1, 2019 [Member] \| Chief Executive Officer and Director Mr. Wit [Member]
Debt Instrument, Interest Rate, Stated Percentage		12.00%
Debt Instrument, Face Amount		$ 450,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	1,800,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.25
Warrants and Rights Outstanding										$ 325,689
Debt Instrument, Fair Value Disclosure		$ 124,311
Amortization Period of Warrant Liabilities		3 years 30 days
Note Payable 17 [Member] \| Chief Executive Officer and Director Mr. Wit [Member]
Debt Instrument, Interest Rate, Stated Percentage											12.00%
Debt Instrument, Face Amount											$ 20,000
Note Payable 14 [Member] \| Chief Executive Officer and Director Mr. Wit [Member]
Debt Instrument, Interest Rate, Stated Percentage							12.00%
Debt Instrument, Face Amount							$ 529,000
Debt Conversion, Converted Instrument, Rate							12.00%
Note Payable 15 [Member] \| Chief Executive Officer and Director Mr. Wit [Member]
Debt Instrument, Face Amount							$ 2,860,000
Note Payable 16 [Member] \| Chief Executive Officer and Director Mr. Wit [Member]
Debt Instrument, Interest Rate, Stated Percentage							12.00%
Debt Instrument, Face Amount							$ 950,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights							3,800,000
Class of Warrant or Right, Exercise Price of Warrants or Rights							$ 0.25
Debt Instrument, Repurchase Amount							$ 280,000
Interest Payable							670,000
Chief Executive Officer and Director Mr. Wit [Member] \| Matures on January 1, 2019 [Member]
Debt Conversion, Converted Instrument, Amount						$ 980,000
Debt Conversion, Converted Instrument, Rate						12.00%
Stock Issued During Period Converted Cancelled Debt and Cancelled Warrants Shares					3,920,000
Chief Executive Officer and Director Mr. Wit [Member] \| Matures On January 1, 2019 II [Member]
Debt Conversion, Converted Instrument, Amount						$ 1,600,000
Debt Conversion, Converted Instrument, Rate						12.00%
Stock Issued During Period Converted Cancelled Debt and Cancelled Warrants Shares					6,400,000
Chief Executive Officer and Director Mr. Wit [Member] \| Matures On January 1, 2019 III [Member]
Debt Conversion, Converted Instrument, Amount						$ 529,000
Stock Issued During Period Converted Cancelled Debt and Cancelled Warrants Shares					2,116,000
Chief Executive Officer and Director Mr. Wit [Member] \| Matures On January 1, 2019 IV [Member]
Debt Conversion, Converted Instrument, Amount						2,860,000
Stock Issued During Period Converted Cancelled Debt and Cancelled Warrants Shares					11,440,000
Chief Executive Officer and Director Mr. Wit [Member] \| Matures On January 1, 2019 V [Member]
Debt Conversion, Converted Instrument, Amount						$ 950,000
Debt Conversion, Converted Instrument, Rate						12.00%
Stock Issued During Period Converted Cancelled Debt and Cancelled Warrants Shares					3,800,000
Chief Executive Officer and Director Mr. Wit [Member] \| Related Warrants [Member]
Class of Warrant or Right Cancelled During the Period					400,000
Warrants Sold During the Period			2,000,000	4,000,000
Chief Executive Officer and Director Mr. Wit [Member] \| Unrelated Warrants [Member]
Class of Warrant or Right Cancelled During the Period					6,000,000
Chief Executive Officer and Director Mr. Wit [Member]
Class of Warrant or Right Cancelled During the Period					11,440,000
Repayments of Long-term Debt							$ 6,879
Line of Credit Facility, Maximum Borrowing Capacity								$ 2,000,000				$ 5,000,000	$ 4,000,000
Debt Instrument, Interest Rate, Stated Percentage								2.00%
Debt Instrument, Periodic Payment, Interest								$ 9,500
Long-term Line of Credit										$ 4,100,000
Line of Credit Facility, Interest Rate at Period End										2.50%
Unsecured Debt									$ 812,500	$ 1,262,500
Debt Instrument, Face Amount									$ 9,602,500	$ 9,602,500
Class of Warrant or Right, Exercise Price of Warrants or Rights
Class of Warrant or Right Cancelled During the Period									29,363,517

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Note 7 - Lines of Credit Notes Payable, and Liquidity - Notes Payable (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015	Mar. 18, 2013
Notes Payable, Matures April 1, 2018 [Member] \| Short-term Debt [Member] \| Non-Related Party Current [Member]
Ending principal	$ 0
Notes Payable, Matures April 1, 2018 [Member] \| Short-term Debt [Member] \| Non-Related Party [Member]
Ending principal		$ 0
Notes Payable, Matures April 1, 2018 [Member] \| Short-term Debt [Member] \| Related Party [Member]
Ending principal	0	0
Notes Payable, Matures April 1, 2018 [Member] \| Long-term Debt [Member] \| Non-Related Party Current [Member]
Ending principal	0
Notes Payable, Matures April 1, 2018 [Member] \| Long-term Debt [Member] \| Non-Related Party [Member]
Ending principal		0
Notes Payable, Matures April 1, 2018 [Member] \| Long-term Debt [Member] \| Related Party [Member]
Ending principal	$ 20,000	$ 20,000
Notes Payable, Matures April 1, 2018 [Member]
Maturity date	Apr. 01, 2018	Apr. 01, 2018
Debt Instrument, Interest Rate, Stated Percentage	12.00%	12.00%
Ending principal	$ 20,000	$ 20,000
Notes Payable, Matures April 1, 2017 [Member] \| Short-term Debt [Member] \| Non-Related Party [Member]
Ending principal		0
Notes Payable, Matures April 1, 2017 [Member] \| Short-term Debt [Member] \| Related Party [Member]
Ending principal		0
Notes Payable, Matures April 1, 2017 [Member] \| Long-term Debt [Member] \| Non-Related Party [Member]
Ending principal		45,000
Notes Payable, Matures April 1, 2017 [Member] \| Long-term Debt [Member] \| Related Party [Member]
Ending principal		$ 0
Notes Payable, Matures April 1, 2017 [Member]
Maturity date		Apr. 01, 2017
Debt Instrument, Interest Rate, Stated Percentage		12.00%
Ending principal		$ 45,000
Notes Payable, Matures April 1, 2019 [Member] \| Short-term Debt [Member] \| Non-Related Party Current [Member]
Ending principal	0
Notes Payable, Matures April 1, 2019 [Member] \| Short-term Debt [Member] \| Related Party [Member]
Ending principal	0
Notes Payable, Matures April 1, 2019 [Member] \| Long-term Debt [Member] \| Non-Related Party Current [Member]
Ending principal	0
Notes Payable, Matures April 1, 2019 [Member] \| Long-term Debt [Member] \| Related Party [Member]
Ending principal	$ 450,000
Notes Payable, Matures April 1, 2019 [Member]
Maturity date	Apr. 01, 2019
Debt Instrument, Interest Rate, Stated Percentage	12.00%
Ending principal	$ 450,000
Notes Payable, Matures April 1, 2017 II [Member] \| Short-term Debt [Member] \| Non-Related Party [Member]
Ending principal		0
Notes Payable, Matures April 1, 2017 II [Member] \| Short-term Debt [Member] \| Related Party [Member]
Ending principal		0
Notes Payable, Matures April 1, 2017 II [Member] \| Long-term Debt [Member] \| Non-Related Party [Member]
Ending principal		137,500
Notes Payable, Matures April 1, 2017 II [Member] \| Long-term Debt [Member] \| Related Party [Member]
Ending principal		$ 0
Notes Payable, Matures April 1, 2017 II [Member]
Maturity date		Apr. 01, 2017
Debt Instrument, Interest Rate, Stated Percentage		12.00%
Ending principal		$ 137,500
Notes Payable, Matures April 1, 2020 I [Member] \| Short-term Debt [Member] \| Non-Related Party [Member]
Ending principal	0
Notes Payable, Matures April 1, 2020 I [Member] \| Short-term Debt [Member] \| Related Party [Member]
Ending principal	0
Notes Payable, Matures April 1, 2020 I [Member] \| Long-term Debt [Member] \| Non-Related Party [Member]
Ending principal	420,000
Notes Payable, Matures April 1, 2020 I [Member] \| Long-term Debt [Member] \| Related Party [Member]
Ending principal	$ 0
Notes Payable, Matures April 1, 2020 I [Member]
Maturity date	Apr. 01, 2020
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Ending principal	$ 420,000
Notes Payable, Matures April 1, 2017 III [Member] \| Short-term Debt [Member] \| Non-Related Party [Member]
Ending principal		0
Notes Payable, Matures April 1, 2017 III [Member] \| Short-term Debt [Member] \| Related Party [Member]
Ending principal		0
Notes Payable, Matures April 1, 2017 III [Member] \| Long-term Debt [Member] \| Non-Related Party [Member]
Ending principal		120,000
Notes Payable, Matures April 1, 2017 III [Member] \| Long-term Debt [Member] \| Related Party [Member]
Ending principal		$ 0
Notes Payable, Matures April 1, 2017 III [Member]
Maturity date		Apr. 01, 2017
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Ending principal		$ 120,000
Notes Payable, Matures April 1, 2020 II [Member] \| Short-term Debt [Member] \| Non-Related Party [Member]
Ending principal	0
Notes Payable, Matures April 1, 2020 II [Member] \| Short-term Debt [Member] \| Related Party [Member]
Ending principal	0
Notes Payable, Matures April 1, 2020 II [Member] \| Long-term Debt [Member] \| Non-Related Party [Member]
Ending principal	372,500
Notes Payable, Matures April 1, 2020 II [Member] \| Long-term Debt [Member] \| Related Party [Member]
Ending principal	$ 0
Notes Payable, Matures April 1, 2020 II [Member]
Maturity date	Apr. 01, 2020
Debt Instrument, Interest Rate, Stated Percentage	12.00%
Ending principal	$ 372,500
Notes Payable, Matures April 1, 2017 IV [Member] \| Short-term Debt [Member] \| Non-Related Party [Member]
Ending principal		0
Notes Payable, Matures April 1, 2017 IV [Member] \| Short-term Debt [Member] \| Related Party [Member]
Ending principal		0
Notes Payable, Matures April 1, 2017 IV [Member] \| Long-term Debt [Member] \| Non-Related Party [Member]
Ending principal		300,000
Notes Payable, Matures April 1, 2017 IV [Member] \| Long-term Debt [Member] \| Related Party [Member]
Ending principal		$ 0
Notes Payable, Matures April 1, 2017 IV [Member]
Maturity date		Apr. 01, 2017
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Ending principal		$ 300,000
Notes Payable, Matures April 1, 2017 V [Member] \| Short-term Debt [Member] \| Non-Related Party [Member]
Ending principal		0
Notes Payable, Matures April 1, 2017 V [Member] \| Short-term Debt [Member] \| Related Party [Member]
Ending principal		0
Notes Payable, Matures April 1, 2017 V [Member] \| Long-term Debt [Member] \| Non-Related Party [Member]
Ending principal		90,000
Notes Payable, Matures April 1, 2017 V [Member] \| Long-term Debt [Member] \| Related Party [Member]
Ending principal		$ 0
Notes Payable, Matures April 1, 2017 V [Member]
Maturity date		Apr. 01, 2017
Debt Instrument, Interest Rate, Stated Percentage		12.00%
Ending principal		$ 90,000
Notes Payable, Matures April 1, 2017 VI [Member] \| Short-term Debt [Member] \| Non-Related Party [Member]
Ending principal		0
Notes Payable, Matures April 1, 2017 VI [Member] \| Short-term Debt [Member] \| Related Party [Member]
Ending principal		0
Notes Payable, Matures April 1, 2017 VI [Member] \| Long-term Debt [Member] \| Non-Related Party [Member]
Ending principal		100,000
Notes Payable, Matures April 1, 2017 VI [Member] \| Long-term Debt [Member] \| Related Party [Member]
Ending principal		$ 0
Notes Payable, Matures April 1, 2017 VI [Member]
Maturity date		Apr. 01, 2017
Debt Instrument, Interest Rate, Stated Percentage		12.00%
Ending principal		$ 100,000
Short-term Debt [Member] \| Non-Related Party [Member]
Ending principal	0	0
Discount on notes payable	0	0
Short-term Debt [Member] \| Related Party [Member]
Ending principal	0	0
Discount on notes payable	0	0
Long-term Debt [Member] \| Non-Related Party [Member]
Ending principal	302,193	792,500
Discount on notes payable	(490,307)	0
Long-term Debt [Member] \| Related Party [Member]
Ending principal	205,929	20,000
Discount on notes payable	(264,071)	0
Debt Instrument, Interest Rate, Stated Percentage			2.00%
Ending principal	1,262,500	812,500
Discount on notes payable

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Note 8 - Convertible Notes Payable (Details Textual) - USD ($)								1 Months Ended	9 Months Ended		12 Months Ended
	Nov. 23, 2015	Nov. 19, 2015	May 01, 2015	Mar. 30, 2011	Dec. 31, 2009	Sep. 30, 2009	Dec. 31, 1999	Aug. 29, 2008	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015	Jun. 30, 2016	Feb. 29, 2016	Jun. 30, 2015	May 07, 2015	Apr. 30, 2015	Apr. 27, 2015	Apr. 02, 2015	Apr. 01, 2015	Jan. 31, 2015	Jul. 31, 2014	Apr. 28, 2014	Apr. 21, 2014	Dec. 31, 2013	Mar. 18, 2013	Mar. 12, 2013	Mar. 06, 2013	Feb. 27, 2013	Feb. 22, 2013	Sep. 30, 2011	Dec. 16, 2008	Jun. 30, 2008	Jun. 30, 2004
Convertible Notes 10% [Member]
Convertible Notes Payable							$ 862,500
Payments of Debt Issuance Costs							119,625
Proceeds from Issuance of Debt							$ 742,875
Debt Instrument, Interest Rate, Stated Percentage							10.00%
Debt Instrument, Convertible, Conversion Price																																	$ 1.25
Debt Conversion, Converted Instrument, Amount									$ 787,500
Debt Conversion, Converted Instrument, Shares Issued									1,495,179
Long-term Debt, Gross									$ 75,000
Interest Payable									$ 130,379
Secured Convertible Debenture [Member] \| Chief Executive Officer and Director Mr. Wit [Member] \| Extended Maturity Debentures [Member]
Convertible Notes Payable																				$ 1,100,000
Secured Convertible Debenture [Member] \| Chief Executive Officer and Director Mr. Wit [Member]
Convertible Notes Payable				$ 1,100,000																									$ 1,100,000
Debt Instrument, Convertible, Conversion Price						$ 0.25
Class of Warrant or Right, Number of Securities Called by Warrants or Rights						5,600,000
Class of Warrant or Right, Exercise Price of Warrants or Rights						$ 0.25
Secured Convertible Debenture [Member] \| Lenders [Member] \| Extended Maturity Debentures [Member]
Convertible Notes Payable												$ 625,000						$ 100,000											1,200,000
Secured Convertible Debenture [Member] \| Director Mr. Wit [Member]
Debt Conversion, Converted Instrument, Amount		$ 475,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		1,900,000
Extinguishment of Debt, Amount		$ 475,000
Stock Issued During Period Converted Cancelled Debt and Cancelled Warrants Shares		1,900,000
Increase (Decrease) in Notes Payable, Related Parties	$ 625,000
Secured Convertible Debenture [Member] \| Extended Maturity Debentures [Member]
Convertible Notes Payable				1,200,000
Secured Convertible Debenture [Member]
Convertible Notes Payable						$ 1,400,000
Debt Instrument, Interest Rate, Stated Percentage						12.00%
Proceeds from Issuance of Secured Debt						$ 1,400,000
Repayments of Notes Payable				$ 200,000
Convertible Debentures Issued August 2008 [Member] \| Director Mr. Wit [Member] \| Extended Maturity Debentures [Member]
Convertible Notes Payable																				1,770,000									1,770,000
Convertible Debentures Issued August 2008 [Member] \| Chief Officer, Mr. Wit and Mr. Van Kesteren [Member]
Debt Instrument, Interest Rate, Stated Percentage								10.00%
Debt Instrument, Convertible, Conversion Price								$ 0.50
Class of Warrant or Right, Number of Securities Called by Warrants or Rights								4,540,000
Convertible Debentures Issued August 2008 [Member] \| Mr. van Kesteren and Mr. Wit [Member] \| Extended Maturity Debentures [Member]
Convertible Notes Payable						1,920,000																							150,000
Convertible Debentures Issued August 2008 [Member] \| Director Mr. van Kesteren [Member] \| Extended Maturity Debentures 2 [Member]
Convertible Notes Payable														$ 150,000
Convertible Debentures Issued August 2008 [Member] \| Director Mr. van Kesteren [Member] \| Non-Related Party [Member]
Convertible Notes Payable																					$ 150,000
Convertible Debentures Issued August 2008 [Member]
Convertible Notes Payable								$ 2,270,000
Convertible Debentures [Member] \| Lenders [Member] \| Extended Maturity Debentures [Member]
Convertible Notes Payable																														$ 1,440,000
Convertible Debentures [Member] \| Director Mr. Wit [Member]
Convertible Notes Payable																																$ 510,000
Debt Conversion, Converted Instrument, Amount								$ 510,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		5,760,000
Convertible Debentures [Member] \| Chief Officer, Mr. Wit and Mr. Van Kesteren [Member]
Convertible Notes Payable																							$ 150,000
Convertible Debentures [Member] \| Chief Operating Officer [Member]
Convertible Notes Payable																$ 25,000
Debt Instrument, Interest Rate, Stated Percentage																12.00%
Matures April 1, 2020 I [Member] \| Director Mr. Wit [Member] \| Extended Maturity Debentures 2 [Member]
Convertible Notes Payable												1,770,000
Matures April 1, 2020 I [Member] \| Director Mr. Wit [Member]
Convertible Notes Payable												$ 4,055,000
Matures April 1, 2020 I [Member] \| Investor [Member]
Debt Instrument, Interest Rate, Stated Percentage												12.00%
Class of Warrant or Right, Number of Securities Called by Warrants or Rights												1,490,000
Class of Warrant or Right, Exercise Price of Warrants or Rights												$ 0.25
Notes Payable, Matures April 1, 2018 [Member] \| Chief Officer, Mr. Wit and Mr. Van Kesteren [Member] \| Extended Maturity Debentures 2 [Member]
Convertible Notes Payable												$ 150,000
Notes Payable, Matures April 1, 2018 [Member] \| Chief Officer, Mr. Wit and Mr. Van Kesteren [Member]
Convertible Notes Payable												160,000
Notes Payable, Matures April 1, 2018 [Member]
Debt Instrument, Interest Rate, Stated Percentage									12.00%		12.00%
Convertible Debentures Issued December 2008 [Member] \| Lenders [Member] \| Extended Maturity Debentures [Member]
Convertible Notes Payable																						$ 100,000				$ 100,000	$ 200,000		4,505,000
Convertible Debentures Issued December 2008 [Member] \| Lenders [Member]
Convertible Notes Payable														$ 100,000			$ 200,000
Convertible Debentures Issued December 2008 [Member] \| Director Mr. Wit [Member] \| Extended Maturity Debentures [Member]
Convertible Notes Payable																				4,475,000
Convertible Debentures Issued December 2008 [Member] \| Director Mr. Wit [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		1,680,000
Class of Warrant or Right Cancelled During the Period		1,680,000
Extinguishment of Debt, Amount		$ 420,000
Convertible Debentures Issued December 2008 [Member] \| Director Mr. van Kesteren [Member] \| Extended Maturity Debentures [Member]
Convertible Notes Payable			$ 160,000																					$ 160,000
Convertible Debentures Issued December 2008 [Member] \| Chief Executive Officer, Director, Chief Operating Officer, Chairman, Chief Technology Officer, Chief Financial Officer and Directors [Member]
Debt Instrument, Interest Rate, Stated Percentage																															12.00%
Debt Instrument, Convertible, Conversion Price																															$ 0.50
Class of Warrant or Right, Number of Securities Called by Warrants or Rights																															10,150,000
Convertible Debentures Issued December 2008 [Member] \| Officers, Directors and Affiliate [Member] \| Extended Maturity Debentures [Member]
Convertible Notes Payable						$ 4,980,000
Convertible Debentures Issued December 2008 [Member] \| Chief Executive Officer [Member]
Convertible Notes Payable																													4,475,000
Convertible Debentures Issued December 2008 [Member] \| Chief Operating Officer [Member]
Convertible Notes Payable																													25,000
Convertible Debentures Issued December 2008 [Member] \| Chairman and Chief Technology Officer [Member]
Convertible Notes Payable			5,000																										5,000
Related Party Transaction, Amounts of Transaction			$ 5,000
Convertible Debentures Issued December 2008 [Member] \| Former Director [Member] \| Extended Maturity Debentures [Member]
Convertible Notes Payable																												$ 15,000
Convertible Debentures Issued December 2008 [Member] \| Former Director [Member]
Convertible Notes Payable															$ 15,000
Convertible Debentures Issued December 2008 [Member] \| President [Member]
Convertible Notes Payable																$ 25,000
Convertible Debentures Issued December 2008 [Member] \| Extended Maturity Debentures [Member]
Convertible Notes Payable																								$ 360,000
Convertible Debentures Issued December 2008 [Member] \| Non-Related Party [Member]
Convertible Notes Payable																					$ 160,000
Convertible Debentures Issued December 2008 [Member]
Convertible Notes Payable																															$ 5,075,000
Matures April 1, 2020 II [Member] \| Lenders [Member]
Convertible Notes Payable												$ 100,000
Matures April 1, 2020 II [Member] \| Investor [Member]
Debt Instrument, Interest Rate, Stated Percentage												10.00%
Class of Warrant or Right, Number of Securities Called by Warrants or Rights												1,680,000
Class of Warrant or Right, Exercise Price of Warrants or Rights												$ 0.25
Convertible Debentures Issued December 2009 [Member] \| Chief Executive Officer and Director Mr. Wit [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					5,960,000
Class of Warrant or Right, Exercise Price of Warrants or Rights					$ 0.25
Convertible Debentures Issued December 2009 [Member] \| Lenders [Member] \| Extended Maturity Debentures [Member]
Convertible Notes Payable																			$ 50,000											$ 1,490,000
Debt Instrument, Interest Rate, Stated Percentage																			12.00%
Convertible Debentures Issued December 2009 [Member] \| Lenders [Member] \| Extended Maturity Debentures 2 [Member]
Convertible Notes Payable																													$ 1,490,000
Convertible Debentures Issued December 2009 [Member] \| Director Mr. Wit [Member] \| Extended Maturity Debentures 2 [Member]
Convertible Notes Payable																				$ 1,440,000
Debt Instrument, Interest Rate, Stated Percentage																				12.00%
Convertible Debentures Issued December 2009 [Member] \| Director Mr. Wit [Member]
Debt Conversion, Converted Instrument, Amount		$ 1,440,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		5,760,000
Class of Warrant or Right Cancelled During the Period		5,760,000
Stock Issued During Period Converted Cancelled Debt and Cancelled Warrants Shares		5,760,000
Convertible Debentures Issued December 2009 [Member]
Convertible Notes Payable					$ 1,490,000
Debt Instrument, Interest Rate, Stated Percentage					12.00%
Debt Instrument, Convertible, Conversion Price					$ 0.25
Proceeds from Issuance of Secured Debt					$ 1,490,000
Extinguishment of Debt, Amount		$ 1,440,000
Chief Executive Officer and Director Mr. Wit [Member]
Class of Warrant or Right Cancelled During the Period		11,440,000
Director Mr. Wit [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.25
Class of Warrant or Right Cancelled During the Period		1,900,000
Stock Issued During Period Converted Cancelled Debt and Cancelled Warrants Shares		37,023,517
Chief Executive Officer [Member]
Debt Instrument, Interest Rate, Stated Percentage													12.00%
Interest Payable													$ 450,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights													1,800,000
Class of Warrant or Right, Exercise Price of Warrants or Rights													$ 0.25
Investor [Member]
Warrant Term					4 years
Convertible Notes Payable									$ 7,275,000		$ 7,275,000
Debt Instrument, Interest Rate, Stated Percentage																									2.00%
Class of Warrant or Right, Exercise Price of Warrants or Rights
Repayments of Notes Payable									$ 0	$ 25,000
Class of Warrant or Right Cancelled During the Period											29,363,517

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Note 8 - Convertible Notes Payable - Convertible Debt (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015	Mar. 18, 2013
Convertible Note Payable 10% $862,500 [Member] \| Non-Related Party [Member]
Convertible notes payable, current portion	$ 0	$ 0
Convertible notes payable, related parties, long term, net of current portion	0	0
Convertible Note Payable 10% $862,500 [Member] \| Related Party [Member]
Convertible notes payable, current portion	75,000	75,000
Convertible notes payable, long term, net of current portion	$ 0	$ 0
Convertible Note Payable 10% $862,500 [Member]
Maturity date	Jun. 30, 2004	Jun. 30, 2004
Debt Instrument, Interest Rate, Stated Percentage	10.00%	10.00%
Debt Instrument, Face Amount	$ 862,500	$ 862,500
Convertible Notes Payable	75,000	75,000
Convertible Notes Payable 10% $150,000 [Member] \| Non-Related Party [Member]
Convertible notes payable, current portion	0	0
Convertible notes payable, related parties, long term, net of current portion	0	0
Convertible Notes Payable 10% $150,000 [Member] \| Related Party [Member]
Convertible notes payable, current portion	0	0
Convertible notes payable, long term, net of current portion	$ 150,000	$ 150,000
Convertible Notes Payable 10% $150,000 [Member]
Maturity date	Apr. 01, 2018	Apr. 01, 2017
Debt Instrument, Interest Rate, Stated Percentage	10.00%	10.00%
Debt Instrument, Face Amount	$ 150,000	$ 150,000
Convertible Notes Payable	150,000	150,000
Convertible Notes Payable 10% $2,120,000 [Member] \| Non-Related Party [Member]
Convertible notes payable, current portion	0	0
Convertible notes payable, related parties, long term, net of current portion	1,770,000	1,770,000
Convertible Notes Payable 10% $2,120,000 [Member] \| Related Party [Member]
Convertible notes payable, current portion	0	0
Convertible notes payable, long term, net of current portion	$ 0	$ 0
Convertible Notes Payable 10% $2,120,000 [Member]
Maturity date	Apr. 01, 2020	Apr. 01, 2017
Debt Instrument, Interest Rate, Stated Percentage	10.00%	10.00%
Debt Instrument, Face Amount	$ 2,120,000	$ 2,120,000
Convertible Notes Payable	1,770,000	1,770,000
Convertible Notes Payable 12 Percent 375,000 [Member] \| Non-Related Party [Member]
Convertible notes payable, current portion	0
Convertible notes payable, related parties, long term, net of current portion	0
Convertible Notes Payable 12 Percent 375,000 [Member] \| Related Party [Member]
Convertible notes payable, current portion	0
Convertible notes payable, long term, net of current portion	$ 375,000
Convertible Notes Payable 12 Percent 375,000 [Member]
Maturity date	Apr. 01, 2018
Debt Instrument, Interest Rate, Stated Percentage	12.00%
Debt Instrument, Face Amount	$ 375,000
Convertible Notes Payable	375,000
Convertible Notes Payable 12 Percent 260,000 [Member] \| Non-Related Party [Member]
Convertible notes payable, current portion		0
Convertible notes payable, related parties, long term, net of current portion		0
Convertible Notes Payable 12 Percent 260,000 [Member] \| Related Party [Member]
Convertible notes payable, current portion		0
Convertible notes payable, long term, net of current portion		$ 260,000
Convertible Notes Payable 12 Percent 260,000 [Member]
Maturity date		Apr. 01, 2017
Debt Instrument, Interest Rate, Stated Percentage		12.00%
Debt Instrument, Face Amount		$ 260,000
Convertible Notes Payable		260,000
Convertible Notes Payable, 12%, $25,000 [Member] \| Non-Related Party [Member]
Convertible notes payable, current portion	0	0
Convertible notes payable, related parties, long term, net of current portion	25,000	25,000
Convertible Notes Payable, 12%, $25,000 [Member] \| Related Party [Member]
Convertible notes payable, current portion	0	0
Convertible notes payable, long term, net of current portion	$ 0	$ 0
Convertible Notes Payable, 12%, $25,000 [Member]
Maturity date	Apr. 01, 2018	Apr. 01, 2018
Debt Instrument, Interest Rate, Stated Percentage	12.00%	12.00%
Debt Instrument, Face Amount	$ 25,000	$ 25,000
Convertible Notes Payable	25,000	25,000
Convertible Notes Payable, 12%, $4,570,000 [Member] \| Non-Related Party [Member]
Convertible notes payable, current portion	0	0
Convertible notes payable, related parties, long term, net of current portion	4,055,000	4,055,000
Convertible Notes Payable, 12%, $4,570,000 [Member] \| Related Party [Member]
Convertible notes payable, current portion	0	0
Convertible notes payable, long term, net of current portion	$ 0	$ 0
Convertible Notes Payable, 12%, $4,570,000 [Member]
Maturity date	Apr. 01, 2020	Apr. 01, 2017
Debt Instrument, Interest Rate, Stated Percentage	12.00%	12.00%
Debt Instrument, Face Amount	$ 4,570,000	$ 4,570,000
Convertible Notes Payable	4,055,000	4,055,000
Convertible Notes Payable12 Percent,100,000 [Member] \| Non-Related Party [Member]
Convertible notes payable, current portion	0
Convertible notes payable, related parties, long term, net of current portion	0
Convertible Notes Payable12 Percent,100,000 [Member] \| Related Party [Member]
Convertible notes payable, current portion	0
Convertible notes payable, long term, net of current portion	$ 100,000
Convertible Notes Payable12 Percent,100,000 [Member]
Maturity date	Apr. 01, 2020
Debt Instrument, Interest Rate, Stated Percentage	12.00%
Debt Instrument, Face Amount	$ 100,000
Convertible Notes Payable	100,000
Convertible Notes Payable, 12%, $215,000 [Member] \| Non-Related Party [Member]
Convertible notes payable, current portion		0
Convertible notes payable, related parties, long term, net of current portion		0
Convertible Notes Payable, 12%, $215,000 [Member] \| Related Party [Member]
Convertible notes payable, current portion		0
Convertible notes payable, long term, net of current portion		$ 215,000
Convertible Notes Payable, 12%, $215,000 [Member]
Maturity date		Apr. 01, 2018
Debt Instrument, Interest Rate, Stated Percentage		12.00%
Debt Instrument, Face Amount		$ 215,000
Convertible Notes Payable		215,000
Convertible Notes Payable, 12%, $100,000 issued 9/30/2009, Second Issuance [Member] \| Non-Related Party [Member]
Convertible notes payable, current portion	0	0
Convertible notes payable, related parties, long term, net of current portion	0	0
Convertible Notes Payable, 12%, $100,000 issued 9/30/2009, Second Issuance [Member] \| Related Party [Member]
Convertible notes payable, current portion	0	0
Convertible notes payable, long term, net of current portion	$ 100,000	$ 100,000
Convertible Notes Payable, 12%, $100,000 issued 9/30/2009, Second Issuance [Member]
Maturity date	Apr. 01, 2018	Apr. 01, 2018
Debt Instrument, Interest Rate, Stated Percentage	12.00%	12.00%
Debt Instrument, Face Amount	$ 100,000	$ 100,000
Convertible Notes Payable	100,000	100,000
Convertible Notes Payable 12% 1,300,000 [Member] \| Non-Related Party [Member]
Convertible notes payable, current portion	0	0
Convertible notes payable, related parties, long term, net of current portion	0	0
Convertible Notes Payable 12% 1,300,000 [Member] \| Related Party [Member]
Convertible notes payable, current portion	0	0
Convertible notes payable, long term, net of current portion	$ 625,000	$ 625,000
Convertible Notes Payable 12% 1,300,000 [Member]
Maturity date	Apr. 01, 2020	Apr. 01, 2017
Debt Instrument, Interest Rate, Stated Percentage	12.00%	12.00%
Debt Instrument, Face Amount	$ 1,300,000	$ 1,300,000
Convertible Notes Payable	625,000	625,000
Non-Related Party [Member]
Convertible notes payable, current portion	0	0
Convertible notes payable, related parties, long term, net of current portion	5,850,000	5,850,000
Related Party [Member]
Convertible notes payable, current portion	75,000	75,000
Convertible notes payable, long term, net of current portion	1,350,000	1,350,000
Debt Instrument, Interest Rate, Stated Percentage			2.00%
Debt Instrument, Face Amount	9,602,500	9,602,500
Convertible Notes Payable	7,275,000	7,275,000
Convertible notes payable, current portion	75,000	75,000
Convertible notes payable, related parties, long term, net of current portion	5,850,000	5,850,000
Convertible notes payable, long term, net of current portion	$ 1,350,000	$ 1,350,000

XML 63 R53.htm IDEA: XBRL DOCUMENT

Note 8 - Convertible Notes Payable - Convertible Debt Maturity Payments (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Convertible Debt [Member]
2016	$ 75,000
2017	0
2018	650,000
2019	0
2020	6,550,000
Total	7,275,000
Total	$ 7,275,000	$ 7,275,000

XML 64 R54.htm IDEA: XBRL DOCUMENT

Note 9 - Fair Value Measurement (Details Textual)	9 Months Ended
Note 9 - Fair Value Measurement (Details Textual)	Sep. 30, 2016
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life	3 years
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life	15 years
Finite-Lived Intangible Asset, Useful Life

XML 65 R55.htm IDEA: XBRL DOCUMENT

Note 9 - Fair Value Measurement - Fair Value of Liabilities Measured on a Recurring Basis (Details) - USD ($)

Jun. 30, 2016

^[2]

Dec. 31, 2015

^[3]

Conversion Feature Liability [Member] | Fair Value, Inputs, Level 1 [Member]

Conversion Feature Liability [Member] | Fair Value, Inputs, Level 2 [Member]

^[1]

$ 0

Conversion Feature Liability [Member] | Fair Value, Inputs, Level 3 [Member]

^[1]

Conversion Feature Liability [Member]

^[1]

2,500,701

901,243

Warrant Liability [Member] | Fair Value, Inputs, Level 1 [Member]

^[1]

2,500,701

901,243

Warrant Liability [Member] | Fair Value, Inputs, Level 2 [Member]

^[1]

Warrant Liability [Member] | Fair Value, Inputs, Level 3 [Member]

^[1]

Warrant Liability [Member]

^[1]

4,182,879

1,914,923

Fair Value, Inputs, Level 1 [Member]

^[1]

4,182,879

1,914,923

Fair Value, Inputs, Level 2 [Member]

^[1]

Fair Value, Inputs, Level 3 [Member]

^[1]

^[1]

6,683,580

2,816,166

Fair Value, Inputs, Level 1 [Member]

^[1]

$ 6,683,580

$ 2,816,166

[1]	The fair value at the measurement date is equal to the carrying value on the balance sheet.
[2]	The fair value of the derivative instruments was estimated using the Income Approach and the Black Scholes option pricing model with the following assumptions for the period ended September 30, 2016.
[3]	The fair value of the derivative instruments was estimated using the Income Approach and the Black Scholes option pricing model with the following assumptions for the year ended December 31, 2015

XML 66 R56.htm IDEA: XBRL DOCUMENT

Note 9 - Fair Value Measurement - Fair Value Assumptions (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Minimum [Member] \| Conversion Feature Liability [Member]
Conversion feature liability	1 year 182 days	1 year 91 days
Minimum [Member] \| Warrant Liability [Member]
Conversion feature liability	182 days	0 years
Minimum [Member]
Risk free interest rate	0.57%	0.48%
Expected volatility	112.60%	91.00%
Maximum [Member] \| Conversion Feature Liability [Member]
Conversion feature liability	3 years 182 days	2 years 91 days
Maximum [Member] \| Warrant Liability [Member]
Conversion feature liability	3 years 182 days	3 years 3 days
Maximum [Member]
Risk free interest rate	0.85%	1.20%
Expected volatility	144.40%	132.20%
Dividend yield	0.00%	0.00%

XML 67 R57.htm IDEA: XBRL DOCUMENT

Note 9 - Fair Value Measurement - Fair Value of Assets Acquired on Non-recurring Basis (Details) - USD ($)

Sep. 30, 2016

Dec. 31, 2015

Dec. 31, 2014

^[1],[2]

$ 0

^[1],[2]

^[1],[2]

Fair Value, Inputs, Level 2 [Member]

^[2]

^[1],[2]

^[1],[2]

^[1],[2]

Fair Value, Inputs, Level 3 [Member]

^[2]

^[1],[2]

136,253

^[1],[2]

72,943

^[1],[2]

68,814

^[2]

$ 278,010

^[1],[2]

$ 89,113

$ 92,444

^[1],[2]

30,348

41,274

^[1],[2]

1,552

15,159