FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)
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6 Months Ended |
12 Months Ended |
Jun. 30, 2015 |
Dec. 31, 2014 |
| Fair Value Disclosures [Abstract] |
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| Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block] |
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The following table summarizes the Company’s financial instruments that are not measured at fair value on a recurring basis by fair value hierarchy as of December 31, 2014 and December 31, 2013: | | | | | | | | | | | | | | Carrying
Value at
December 31,
2014 | | Fair Value as of December 31, 2014, using, | | | | Level 1 | | Level 2 | | Level 3 | | Total | | Financial Assets
| | | | | | | | | | | | | | | | | | | | | | Cash | | $ | 1,048,660 | | | $ | 1,048,660 | | | $ | | | | $ | | | | $ | 1,048,660 | | | Financial Liabilities
| | | | | | | | | | | | | | | | | | | | | | Borrowings under line of credit | | | 1,215,000 | | | | | | | | 1,215,000 | | | | | | | | 1,215,000 | | | Notes payable Other(1)
| | | 645,180 | | | | | | | | | | | | 644,974 | | | | 644,974 | | | | | | | | | | | | | | | | Carrying
Value at
December 31,
2013 | | Fair Value as of December 31, 2013, using, | | | | Level 1 | | Level 2 | | Level 3 | | Total | | Financial Assets
| | | | | | | | | | | | | | | | | | | | | | Cash | | $ | 497,944 | | | $ | 497,944 | | | $ | | | | $ | | | | $ | 497,944 | | | Financial Liabilities
| | | | | | | | | | | | | | | | | | | | | | Borrowings under line of credit | | | 1,015,000 | | | | | | | | 1,015,000 | | | | | | | | 1,015,000 | | | Notes payable Other(1)
| | | 1,341,691 | | | | | | | | | | | | 1,349,308 | | | | 1,349,308 | | | Convertible note | | | 472,429 | | | | | | | | | | | | 473,042 | | | | 473,042 | | | (1) | Excludes note payable to the CEO. |
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| Fair Value, Liabilities Measured on Recurring Basis [Table Text Block] |
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The following table presents the change in the estimated fair value of Company’s liability under notes payable other, measured using significant unobservable inputs (Level 3) for the years ended December 31, 2014 and 2013: | | | | | | | | 2014 | | 2013 | | Fair value measurement at beginning of year | | | 1,349,308 | | | $ | 1,038,431 | | | Promissory notes issued during the year | | | 565,280 | | | | 1,225,000 | | | Repayment of notes payable | | | (1,217,886 | ) | | | (889,262 | ) | | Changes in fair values | | | (51,728 | ) | | | (24,861 | ) | | Fair value measurement at end of year | | $ | 644,974 | | | $ | 1,349,308 | |
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| Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block] |
The following table provides a reconciliation of the beginning and ending balances for the contingent consideration measured at fair value using significant unobservable inputs (Level 3): Financial instruments measured at fair value on a recurring basis: | | | | | | Fair Value
Measurement
at Reporting
Date Using
Significant
Unobservable
Outputs,
Level 3 | | Balance January 1, 2015 | | $ | 2,626,323 | | | Change in fair value | | | (782,936 | ) | | Balance June 30, 2015 | | $ | 1,843,387 |
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The following table provides a reconciliation of the beginning and ending balances for the contingent consideration measured at fair value using significant unobservable inputs (Level 3): | | | | | | Fair Value
Measurement
at Reporting
Date Using
Significant
Unobservable
Outputs,
Level 3 | | Balance at December 31, 2013 | | $ | | | | Contingent consideration from 2014 acquisitions | | | 4,437,685 | | | Change in fair value | | | (1,811,362 | ) | | Balance at December 31, 2014 | | $ | 2,626,323 | |
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