General form of registration statement for all companies including face-amount certificate companies

Note 2 - Acquistions (Tables)

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Note 2 - Acquistions (Tables)
9 Months Ended 12 Months Ended
Sep. 30, 2015
Dec. 31, 2014
Business Combinations [Abstract]    
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]
Property and equipment   $ 297,630  
Intangible assets     153,000  
Goodwill     636,104  
Total assets acquired     1,086,734  
Unfavorable leases     (227,834 )
Net assets acquired   $ 858,900  
Property and equipment   $ 1,539,321  
Intangible assets     1,531,041  
Favorable leases     17,469  
Goodwill     2,312,259  
Total assets acquired     5,400,090  
Deferred membership revenue     (117,301 )
Net assets acquired   $ 5,282,789  
Bargain purchase gain     (384,214 )
Net purchase price   $ 4,898,575  
Property and equipment
  $ 297,630  
Intangible assets
    153,000  
Goodwill
    677,204  
Total assets acquired
    1,127,834  
Unfavorable leases
    (227,834 )
Net assets acquired
  $ 900,000  
Business Acquisition, Pro Forma Information [Table Text Block]
    Pro Forma for the Three Months Ended   Pro Forma for the Nine Months Ended
    September 30, 2015   September 30, 2014   September 30, 2015   September 30, 2014
Revenues, net   $ 4,159,975     $ 2,668,562     $ 11,030,264     $ 7,465,179  
Net loss   $ (2,064,297 )   $ (814,369 )   $ (6,338,663 )   $ (2,811,855 )
   
Pro Forma for the Year Ended
 
   
December 31,
2014
   
December 31,
2013
 
Revenues, net
  $ 7,306,565     $ 5,879,654  
Net loss
  $ (3,927,259 )   $ (374,932 )
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]
    December 31, 2014
    As reported   As revised
         
Deferred franchise costs - current portion   $ 668,700     $ 622,800  
Goodwill   $ 677,204     $ 636,104  
Deferred revenue - current portion   $ 2,044,500     $ 1,957,500