U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.  20549

FORM 10-K/A
(Amendment No. 1)
☒ Annual Report under Section 13 or 15(d) of the Securities Exchange Act of 1934

For the fiscal year ended September 30, 2015
 
OR
☐
Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period ended: __________________

Commission file number: 000-17325
 
 
(Exact name of registrant as specified in its charter)
Colorado
  
88-0218499
(State or Other Jurisdiction of Incorporation or Organization)
  
(I.R.S. Employer Identification No.)
     
5444 Westheimer Road, Suite 1440, Houston, Texas
  
77056
(Address of Principal Executive Office)
  
(Zip Code)

713-626-4700
(Registrant’s Telephone Number, Including Area Code)

Securities registered pursuant to Section 12(b) of the Exchange Act: None

Securities registered pursuant to Section 12(g) of the Exchange Act: common stock

Check if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.   Yes  ☐    No   ☒
 
Check if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act.   Yes  ☐   No    ☒
 
Check if the registrant:  (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.  Yes ☒     No     ☐

Check if there is no disclosure of delinquent filers in response to Item 405 of Regulation S-K contained in this form, and no disclosure will be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.   ☐
 
Check if the registrant is a large accelerated filer, an accelerated filer or a non-accelerated filer.
Large Accelerated Filer    ☐  Accelerated Filer    ☐   Non-Accelerated Filer    ☒
 
Check if the registrant is a shell company.  Yes  ☐    No  ☒
 
The aggregate market value of the voting stock held by non-affiliates of the registrant on November 30, 2015 was $3,286,679.

On November 30, 2015, the registrant had 2,987,889,806 shares of common stock issued and outstanding.
 
 
EXPLANATORY NOTE

We are filing this Amendment No. 1 on Form 10-K/A (this “Amendment”) to amend our Annual Report on Form 10-K for the year ended September 30, 2015 (the “Original Filing”), originally filed with the Securities and Exchange Commission (the “SEC”) on December 22, 2015 (the “Original Filing Date”), solely to correct the omission of the Extensible Business Reporting Language (XBRL) files to be included in the Original Filing. This Amendment contains only the cover page to this Amendment, this Explanatory Note, Item 15. Exhibits, Exhibit 31.1, Exhibit 31.2, Exhibit 32.1, Exhibit 101.INS, Exhibit 101.SCH, Exhibit 101.CAL, Exhibit 101.DEF, Exhibit 101.LAB and Exhibit 101.PRE. No other changes have been made to the Original Filing and this Amendment does not reflect events that may have occurred subsequent to the Original Filing Date.
 
PART IV

Item 15. Exhibits and Financial Statement Schedules and Reports on Form 8-K

(32)Consolidated Financial Statements and Schedules:

1. Consolidated Financial Statements:  See Index to Consolidated Financial Statements immediately following the signature pages of this report.

2. Consolidated Financial Statement Schedule: See Index to Consolidated Financial Statements immediately following the signature pages of this report.

3. The following documents are filed as exhibits to this report:

EXHIBIT NO.
IDENTIFICATION OF EXHIBIT
Exhibit 3.1*
Articles of Incorporation
Exhibit 3.2*
Bylaws
Exhibit 4.1*
Specimen Common Stock Certificate.
Exhibit 4.2*
Form of Amended and Restated 12% Convertible Promissory Note, dated effective January 2001.
Exhibit 4.3*
Form of Amended and Restated 5.5% Convertible Promissory Note, dated effective January 2001.
Exhibit 4.4*
20% Convertible Promissory Note, dated January 31, 2001, in favor of Chrome.
Exhibit 4.5*
Term Loan Agreement, dated February 15, 2001, by and between Chrome and ERHC.
Exhibit 4.6*
Senior Secured 10% Exchangeable 10% Convertible Promissory Note, dated January 31, 2001, in favor of Chrome.
Exhibit 4.7*
Form of Warrant entitling Chrome to purchase common stock of the Company, exercise price of $0.40 per share.
Exhibit 10.1*
Option Agreement, dated April 7, 2003, by and between the Company and the Democratic Republic of Sao Tome and Principe (incorporated herein by reference to Exhibit 10.1 of Form 8-K filed April 2, 2003)
Exhibit 10.2*
Management and Administrative Services Agreement by and between Chrome Oil Services, Ltd. And the Company. (Incorporated by reference to Form 10-KSB filed September 24, 2001).
Exhibit 10.4*
Letter Agreement, dated November 29, 2004, by and between the Company and Chrome (incorporated herein by reference to Exhibit 10.1 of Form 8-K filed December 29, 2004).
Exhibit 10.5*
Promissory Note, dated December 15, 2004, made by the Company in favor of Chrome (incorporated herein by reference to Exhibit 10.2 of Form 8-K filed December 29, 2004).
Exhibit 10.6*
Promissory Note, dated December 15, 2004, made by the Company in favor of Chrome (incorporated herein by reference to Exhibit 10.3 of Form 8-K filed December 29, 2004).
Exhibit 10.7*
Employment Agreement with Ali Memon.
Exhibit 10.8*
Audit committee charter
Exhibit 10.9*
Employment Agreement with James Ledbetter
Exhibit 10.10*
May 21, 2001 Memorandum of Agreement made b/w DRSTP and ERHC
Exhibit 10.11*
March 15,  2003 Memorandum of Agreement made b/w DRSTP and ERHC
Exhibit 10.12*
April 2, 2003 Option Agreement b/w DRSTP and ERHC
Exhibit 10.13*
Administrative Agreement b/w Nigeria/DRSTP and ERHC
Exhibit 10.14*
Block 2 Participation Agreement March 2, 2006 b/w ERHC, Addax and Sinopec
Exhibit 10.15*
Block 2 Participation Agreement August 11, 2004 b/w ERHC and Pioneer
Exhibit 10.16*
Block 3 Participation Agreement  February 16, 2006 b/w ERHC and Addax
Exhibit 10.17*
Block 4 Participation Agreement November 17, 2005 b/w ERHC and Addax
Exhibit 10.18*
Block 4 2nd Amendment to Participation Agreement March 14, 2006
Exhibit 10.19*
Block 4 3rd Amendment to Participation Agreement July 14, 2006
Exhibit 10.20*
Employment Agreement with Sylvan Odobulu
Exhibit 10.21*
Employment Agreement with David Alan Bovell
Exhibit 10.22*
Employment Agreement with Peter Ntephe
Exhibit 10.23*
Summary of Production Sharing Contract between the Republic of Chad and ERHC, dated June 30, 2011
Exhibit 10.24*
Novation of the Production Sharing Contract between the Republic of Chad and ERHC dated November 18, 2013 and a Decree of the President of the Republic of Chad dated September 24, 2013
Certification Pursuant to 18 U.S.C Section 1350, as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
Certification Pursuant to 18 U.S.C Section 1350, as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
Certification Pursuant to 18 U.S.C Section 1350, as adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
Certification Pursuant to 18 U.S.C Section 1350, as adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101.INS
XBRL Instance Document
101.SCH
XBRL Taxonomy Extension Schema Document
101.CAL
XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF
XBRL Taxonomy Extension Definition Linkbase Document
101.LAB
XBRL Taxonomy Extension Label Linkbase Document
101.PRE
XBRL Taxonomy Extension Presentation Linkbase Document

* Previously filed
 
SIGNATURES

In accordance with the Section 13 or 15(d) of the Exchange Act, the registrant caused this report to be signed on December 22, 2015, on its behalf by the undersigned, thereunto duly authorized.

ERHC Energy Inc.
  
By:
//s//Peter Ntephe
  
 
Peter Ntephe
  
 
President and  Chief Executive Officer
  
 
//s//Sylvan Odobulu
  
 
Sylvan Odobulu
  
 
Principal Accounting Officer
  

In accordance with the Exchange Act, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.
Signature
  
Title
  
Date
//s//  Howard Jeter
  
Director
  
December 22, 2015
Howard Jeter
  
Member Audit Committee
    
//s//  Andrew Uzoigwe
  
Director
  
December 22, 2015
Andrew Uzoigwe
  
Member Audit Committee
    
//s//  Friday Oviawe
  
Director
  
December 22, 2015
Friday Oviawe
  
Chairman Audit Committee
    
 
 


Exhibit 31.1
 
CERTIFICATIONS

I, Peter Ntephe, certify that:

1. I have reviewed this annual report on Form 10-K/A of ERHC Energy Inc

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
 
4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

 
December 22, 2015
/s/ Peter Ntephe
  
Peter Ntephe
President and Chief Executive Officer
 
 


Exhibit 31.2
 
CERTIFICATIONS

I, Sylvan Odobulu, certify that:

1. I have reviewed this annual report on Form 10-K/A of ERHC Energy Inc

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

December 22, 2015
/s/  Sylvan Odobulu
  
Sylvan Odobulu
Principal Accounting Officer
 
 


Exhibit 32.1
 
CERTIFICATIONS PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
(18 U.S.C. SECTION 1350)

In connection with the Annual Report of ERHC Energy Inc., a Colorado corporation (the “Company”), on Form 10-K/A for the year ended September 30, 2015, as filed with the Securities and Exchange Commission (the “Report”), Peter Ntephe, Chief Executive Officer of the Company, does hereby certify, pursuant to § 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. § 1350), that to his knowledge:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

/s/   Peter Ntephe
  
Peter Ntephe
President  and Chief Executive Officer
December 22, 2015
 
 


Exhibit 32.2

CERTIFICATIONS PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
(18 U.S.C. SECTION 1350)

In connection with the Annual Report of ERHC Energy Inc., a Colorado corporation (the “Company”), on Form 10-K/A for the year ended September 30, 2015, as filed with the Securities and Exchange Commission (the “Report”), Sylvan Odobulu, Principal Accounting Officer of the Company, does hereby certify, pursuant to § 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. § 1350), that to his knowledge:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

/s/    Sylvan Odobulu
  
Sylvan Odobulu
Principal Accounting Officer
December 22, 2015

 [A signed original of this written statement required by Section 906 has been provided to ERHC Energy Inc. and will be retained by ERHC Energy Inc. and furnished to the Securities and Exchange Commission or its staff upon request.]
 
 


v3.3.1.900
Document and Entity Information - USD ($)
 12 Months Ended
Sep. 30, 2015
Nov. 30, 2015
Document and Entity Information [Abstract]    
Entity Registrant Name ERHC Energy Inc  
Entity Central Index Key 0000799235  
Current Fiscal Year End Date --09-30  
Entity Well-known Seasoned Issuer No  
Entity Voluntary Filers No  
Entity Current Reporting Status Yes  
Entity Filer Category Non-accelerated Filer  
Entity Public Float   $ 3,286,679
Entity Common Stock, Shares Outstanding   2,987,889,806
Document Fiscal Year Focus 2015  
Document Fiscal Period Focus FY  
Document Type 10-K  
Amendment Flag false  
Document Period End Date Sep. 30, 2015  


v3.3.1.900
CONSOLIDATED BALANCE SHEETS - USD ($)
Sep. 30, 2015
Sep. 30, 2014
Current assets:    
Cash and cash equivalents $ 757,313 $ 2,182,406
Investment in Oando Energy Resources 211,699 671,402
Deferred debt origination cost - short term 47,377 147,079
Prepaid expenses and other 207,636 246,922
Total current assets 1,224,025 3,247,809
Oil and gas concession fees 6,016,014 6,006,235
Furniture and equipment, net of accumulated depreciation of $445,626 and $368,587 at September 30, 2015 and 2014, respectively 133,349 206,273
Deferred debt origination cost - long term 14,333 43,755
Income tax receivable 0 2,018,533
Prepaid expenses - long term 0 172,433
Total assets 7,387,721 11,695,038
Current liabilities:    
Accounts payable and accrued liabilities 989,083 379,639
Convertible note payable, net of discount - short term 253,250 625,533
Derivative liability - short term 725,898 751,404
Total current liabilities 1,968,231 1,756,576
Convertible note payable, net of discount - long term 2,874 38,076
Derivative liability - long term 0 270,538
Total liabilities $ 1,971,105 $ 2,065,190
Commitments and contingencies:
Shareholders' equity:    
Preferred stock, par value $0.0001; authorized 10,000,000 shares; none issued and outstanding $ 0 $ 0
Common stock, par value $0.0001; authorized 3,000,000,000 shares; issued and outstanding 2,921,603,827 and 765,194,088 shares at September 30, 2015 and 2014, respectively 292,159 76,520
Additional paid-in capital 105,758,501 101,080,306
Accumulated other comprehensive loss (1,135,728) (678,598)
Accumulated deficits (99,498,316) (90,848,380)
Total shareholders' equity 5,416,616 9,629,848
Total liabilities and shareholders' equity $ 7,387,721 $ 11,695,038


v3.3.1.900
CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)
Sep. 30, 2015
Sep. 30, 2014
Current assets:    
Furniture and equipment, accumulated depreciation $ 445,626 $ 368,587
Shareholder's equity:    
Preferred stock, par value (in dollars per share) $ 0.0001 $ 0.0001
Preferred stock, authorized (in shares) 10,000,000 10,000,000
Preferred stock, shares issued (in shares) 0 0
Preferred stock, shares outstanding (in shares) 0 0
Common stock, par value (in dollars per share) $ 0.0001 $ 0.0001
Common stock, authorized (in shares) 3,000,000,000 3,000,000,000
Common stock, issued (in shares) 2,921,603,827 765,194,088
Common stock, outstanding (in shares) 2,921,603,827 765,194,088


v3.3.1.900
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
 12 Months Ended
Sep. 30, 2015
Sep. 30, 2014
Costs and expenses:    
General and administrative $ 2,831,258 $ 3,290,150
Exploration expenses 1,425,592 964,393
Depreciation 77,038 68,284
Gain on sale of partial interest on sale of concession (239,515) (2,724,793)
Total costs and expenses 4,094,373 1,598,034
Other income and (expenses):    
Interest income 2,062 4,829
Gain (loss) on change in fair value of derivatives (105,951) 136,811
Day 1 Loss on embedded derivative (1,024,292) (392,220)
Gain on insurance recovery for loss on deposit 1,046,862 0
Interest expense (2,455,711) (131,979)
Total other income and (expense) (2,537,030) (382,559)
Loss before benefit (provision) for income taxes (6,631,403) (1,980,593)
Benefit (provision) for income taxes:    
Current (2,018,533) 0
Deferred 0 0
Total benefit (provision) for income taxes (2,018,533) 0
Net loss $ (8,649,936) $ (1,980,593)
Net loss per common share - basic and diluted (in dollars per share) $ (0.01) $ 0
Weighted average number of common shares outstanding - basic and diluted (in shares) 1,727,698,597 764,953,181


v3.3.1.900
CONSOLIDATED STATEMENTS OF OTHER COMPREHENSIVE LOSS - USD ($)
 12 Months Ended
Sep. 30, 2015
Sep. 30, 2014
CONSOLIDATED STATEMENTS OF OTHER COMPREHENSIVE LOSS [Abstract]    
Net loss $ (8,649,936) $ (1,980,593)
Other comprehensive income - unrealized (loss) gain on available for sale securities (457,130) 107,877
Total other comprehensive loss $ (9,107,066) $ (1,872,716)


v3.3.1.900
CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($)
Common Stock [Member]
Additional Paid-in Capital [Member]
Accumulated Deficit [Member]
Accumulated Other Comprehensive Income [Member]
Total
Balance at Sep. 30, 2013 $ 76,485 $ 101,067,084 $ (88,867,787) $ (786,475) $ 11,489,307
Balance (in shares) at Sep. 30, 2013 764,849,260        
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Common stock issued for services $ 35 19,966 0 0 $ 20,001
Common stock issued for services (in shares) 344,828        
Common stock issued for convertible debts (in shares)         0
Stock options expense $ 0 6,957 0 0 $ 6,957
Accounting for tainted warrants 0 (13,701) 0 0 (13,701)
Unrealized gain (loss) on available for sale equity securities 0 0 0 107,877 107,877
Net loss 0 0 (1,980,593) 0 (1,980,593)
Balance at Sep. 30, 2014 $ 76,520 101,080,306 (90,848,380) (678,598) 9,629,848
Balance (in shares) at Sep. 30, 2014 765,194,088        
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Common stock issued for services $ 21 8,379 0 0 8,400
Common stock issued for services (in shares) 210,000        
Common stock issued for convertible debts-related party $ 9,281 240,719 0 0 250,000
Common stock issued for convertible debts-related party (in shares) 92,825,369        
Derivative liabilities extinguished on conversion - related party $ 0 432,646 0 0 432,646
Common stock issued for convertible debts $ 206,337 1,522,033 0 0 $ 1,728,370
Common stock issued for convertible debts (in shares) 2,063,374,370       2,063,374,370
Derivative liabilities extinguished on conversion $ 0 2,474,418 0 0 $ 2,474,418
Accounting for tainted warrants         0
Unrealized gain (loss) on available for sale equity securities 0 0 0 (457,130) (457,130)
Net loss 0 0 (8,649,936) 0 (8,649,936)
Balance at Sep. 30, 2015 $ 292,159 $ 105,758,501 $ (99,498,316) $ (1,135,728) $ 5,416,616
Balance (in shares) at Sep. 30, 2015 2,921,603,827        


v3.3.1.900
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
 12 Months Ended
Sep. 30, 2015
Sep. 30, 2014
Cash flows from operating activities:    
Net loss $ (8,649,936) $ (1,980,593)
Adjustments to reconcile net loss to net cash used by operating activities:    
Depreciation and depletion expense 77,038 68,284
Day 1 Loss on embedded derivative 1,024,292 392,220
Loss/(Gain) on change in fair value of derivatives 105,951 (136,811)
Loss on debt penalties 34,467 0
Income tax receivable 2,018,533 0
Compensatory stock options 0 6,957
Gain on sale of partial interest in Kenya concession (239,515) (2,724,793)
Amortization of convertible debt discount 2,023,979 49,373
Amortization of debt issuance cost 247,669 41,216
Stock issued for services 8,400 20,001
Realized loss on investment in common stock 2,573 0
Changes in operating assets and liabilities:    
Prepaid expenses and other 211,719 (139,366)
Accounts payable and other accrued liabilities 741,515 (2,229,309)
Net cash used by operating activities (2,393,315) (6,632,821)
Cash Flows From Investing Activities    
Purchase of oil and gas concessions (9,779) (294,506)
Proceeds from sale of partial interest in Kenya concession 239,515 4,731,608
Proceeds from sale of certificates of deposit 0 2,186,182
Purchase of furniture and equipment (4,114) (72,193)
Net cash provided by investing activities 225,622 6,551,091
Cash flows from financing activities:    
Debt origination fees (69,200) (232,050)
Payment on convertible debt principle (46,200) 0
Proceeds from convertible debt, related party 250,000 0
Proceeds from convertible debt, net of expense 608,000 1,311,982
Net cash provided by financing activities 742,600 1,079,932
Net (decrease) increase in cash and cash equivalents (1,425,093) 998,202
Cash and cash equivalents at beginning of period 2,182,406 1,184,204
Cash and cash equivalents at end of period 757,313 2,182,406
Supplemental disclosure of cash flow information:    
Interest paid 0 0
Income taxes paid 0 0
Non-cash investing and financing activities:    
Unrealized (loss) gain in Investment Oando Energy Resources (457,130) 107,877
Accounting for tainted warrants 0 13,701
Non-cash debt origination costs 0 668,946
Discount from derivative 1,480,777 0
Conversion of note payable to common stock - related party 250,000 0
Conversion of note payable to common stock 1,728,370 0
Derivative liabilities extinguished on conversion - related party 432,646 0
Derivative liabilities extinguished on conversion $ 2,474,418 $ 0


v3.3.1.900
Summary of Significant Accounting Policies
 12 Months Ended
Sep. 30, 2015
Summary of Significant Accounting Policies [Abstract]  
Summary of Significant Accounting Policies
Note 1 – Summary of Significant Accounting Policies

General Business and Nature of Operations

ERHC Energy Inc. ("ERHC", the “Company”) is an independent oil and gas company formed in 1986, as a Colorado corporation.  The Company’s current focus is to exploit its primary assets, which are rights to working interests in exploration acreage in the Republic of Kenya (“Kenya”), in the Republic of Chad ("Chad"), in the Joint Development Zone (“JDZ”) between the Democratic Republic of Sao Tome and Principe (“DRSTP”), in the Federal Republic of Nigeria (“FRN”) and in the exclusive waters of Sao Tome (the “Exclusive Economic Zone” or “EEZ”).  The Company has formed relationships with upstream oil and gas companies to assist the Company in exploiting its assets in the JDZ as further described in Note 5.  ERHC currently has no other operations.

Principles of Consolidation

The consolidated financial statements include the accounts of ERHC and its wholly owned subsidiaries, after elimination of all significant inter-company accounts and transactions.

Use of Estimates

The consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reporting period for the years then ended. Actual results could differ significantly from those estimates.

Concentration of Risks

ERHC primarily maintains its finances with seven financial institutions. From time to time the amount on deposit in one or all of these institutions may exceed federal insurance limits.  The balances are maintained in demand accounts to minimize risk.
 
ERHC’s focus is to exploit its assets which are agreements with the Government of Kenya concerning oil and gas exploration in Kenya, with the Government of Chad concerning oil and gas exploration in Chad, with the DRSTP concerning oil and gas exploration in EEZ and with the JDA concerning oil and gas exploration in the JDZ.  In the past, ERHC has formed relationships with Sinopec International Petroleum Exploration and Production Corporation Nigeria (“Sinopec”), and Addax Energy Nigeria Limited (“Addax Ltd.”) to assist ERHC in leveraging its interests in the JDZ. ERHC currently has no other operations.
 
Cash Equivalents

ERHC considers all highly liquid short-term investments with an original maturity of three months or less, when purchased, to be cash equivalents.
 
Investment in Oando Energy Resources (OER)

The Company's investments in common stock and warrants are carried at market value.  Both stocks and warrants are accounted for as available for sale securities, and changes in their fair value are recognized in other comprehensive income (loss).
 
Furniture, Fixtures and Equipment

Furniture, fixtures and equipment are stated at cost and include expenditures for renewals and improvements and capitalized interest. Maintenance and repairs are charged to current operations. When property is retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts, and any gain or loss on disposition is included in income. Depreciation is provided principally on the straight-line method over the estimated service lives of the assets. In general, office furniture is depreciated over 7 years, office equipment over 5 years and computer equipment over 3 years.

Successful Efforts

ERHC uses the successful efforts method of accounting for oil and gas producing activities.  Under this method, acquisition costs for proved and unproved properties are capitalized when incurred.  Exploration costs, including geological and geophysical costs, the costs of carrying and retaining unproved properties and exploratory dry hole drilling costs, are expensed.  Development costs, including the costs to drill and equip development wells and successful exploratory drilling costs to locate proved reserves are capitalized. Exploratory drilling costs are capitalized when incurred pending the determination of whether a well has found proved reserves.  A determination of whether a well has found proved reserves is made after drilling is completed. The determination is based on a process that relies on interpretations of available geologic, geophysics, and engineering data.  If a well is determined to be successful, the capitalized drilling costs will be reclassified as part of the cost of the well.  If a well is determined to be unsuccessful, the capitalized drilling costs will be charged to expense in the period the determination is made.  If an exploratory well requires a major capital expenditure before production can begin, the cost of drilling the exploratory well will continue to be carried as an asset pending determination of whether proved reserves have been found only as long as: i) the well has found a sufficient quantity of reserves to justify its completion as a producing well if the required capital expenditure is made and ii) drilling of the additional exploratory wells is under way or firmly planned for the near future.  If drilling in the area is not under way or firmly planned, or if the well has not found a commercially producible quantity of reserves, the exploratory well is assumed to be impaired, and its costs are charged to expense.

In the absence of a determination as to whether the reserves that have been found can be classified as proved, the costs of drilling such an exploratory well is not carried as an asset for more than one year following completion of drilling.  If, after that year has passed, a determination that proved reserves exist cannot be made, the well is assumed to be impaired, and its costs are charged to expense.  Its costs can, however, continue to be capitalized if sufficient quantities of reserves are discovered in the well to justify its completion as a producing well and sufficient progress is made in assessing the reserves and the well’s economic and operating feasibility.

The impairment of unamortized capital costs is measured at a lease level and is reduced to fair value if it is determined that the sum of expected future net cash flows is less than the net book value. ERHC determines if impairment has occurred through either adverse changes or as a result of the annual review of all fields.

Development costs of proved oil and gas properties, including estimated dismantlement, restoration and abandonment costs and acquisition costs, are depreciated and depleted on a field basis by the units-of-production method using proved developed and proved reserves, respectively. The costs of unproved oil and gas properties are generally combined and impaired over a period that is based on the average holding period for such properties and the Company’s experience of successful drilling.

Impairment of Long-lived Assets

ERHC evaluates the recoverability of long-lived assets when events and circumstances indicate that such assets might be impaired.  ERHC determines impairment by comparing the undiscounted future cash flows estimated to be generated by these assets to their respective carrying amounts.  Impairments are charged to operations in the period to which events and circumstances indicate that such assets might be impaired.  ERHC has evaluated its investments located in Republic Kenya, Republic of Chad and in its DRSTP concession fee in light of its 2003 Option Agreement (see Note 5 and there have been no events or circumstances that would indicate that such assets might be impaired).

Income Taxes

Income taxes are accounted for under the assets and liability method.  Under this method, the deferred tax assets and liabilities are estimated based upon the difference between the financial statement and tax bases of assets and liabilities using tax rates in effect for the year in which the Company expects the differences to affect taxable income. The tax consequences of most events recognized in the current year’s financial statements are included in determining income taxes currently payable. However, because tax laws and financial accounting standards differ in their recognition and measurement of assets, liabilities, equity, revenues, expenses, gains and losses, differences arise between the amount of taxable income and pretax financial income for a year and between the tax bases of assets or liabilities and their reported amounts in the financial statements. Because the Company assumes that the reported amounts of assets and liabilities will be recovered and settled, respectively, a difference between the tax basis of an asset or a liability and its reported amount in the balance sheet will result in a taxable or a deductible amount in some future years when the related liabilities are settled or the reported amounts of the assets are recovered, which gives rise to a deferred tax asset. The Company must then assess the likelihood that the deferred tax assets will be recovered from future taxable income and to the extent the Company believes that recovery is not likely, the Company must establish a valuation allowance.

The Company estimates the provision for income taxes based on income before income taxes for each tax jurisdiction in which the Company has established operations. The Company does not provide incremental U.S. income taxes on un-remitted foreign earnings taxed at rates less than the U.S. tax rates as such earnings are considered permanently invested.
 
The Company follows the FASB guidance on accounting for uncertainty in income taxes which provides a financial statement recognition threshold and measurement attribute for a tax position taken or expected to be taken in a tax return. Under this guidance, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The guidance also extends to de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and income tax disclosures.

Net Loss Per Share

Basic net loss per share is computed by dividing net loss by the weighted average number of common shares outstanding during the period.  Diluted loss per share is computed by dividing net loss by the weighted average number of shares outstanding, after giving effect to potentially dilutive common share equivalents outstanding during the period.  Potentially dilutive common share equivalents are not included in the computation of diluted loss per share if they are anti-dilutive.  Diluted loss per common share is the same as basic for all periods presented because the effect of potentially dilutive common shares arising from outstanding stock warrants and options was anti-dilutive. For the years ended September 30, 2015 and 2014, potential dilutive securities had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share.

Stock-based Compensation

ERHC recognizes compensation costs resulting from the issuance of stock-based awards to employees and directors over the requisite period based on the fair value of each stock award on the grant date.

Recent Accounting Pronouncements

There have been no recently issued accounting pronouncements that have had or are expected to have a material impact on the Company based on the financial statements.


v3.3.1.900
Fair Value of Financial Instruments
 12 Months Ended
Sep. 30, 2015
Fair Value of Financial Instruments [Abstract]  
Fair Value of Financial Instruments
Note 2 - Fair Value of Financial Instruments

Assets and liabilities recorded at fair value in the consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair value. Level inputs are as follows:

·Level 1 Inputs—Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date.

·Level 2 Inputs—Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These might include quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (such as interest rates, volatilities, prepayment speeds, credit risks, etc.) or inputs that are derived principally from or corroborated by market data by correlation or other means.

·Level 3 Inputs—Unobservable inputs for determining the fair values of assets or liabilities that reflect an entity's own assumptions about the assumptions that market participants would use in pricing the assets or liabilities.

Interest income on cash and cash equivalents is recognized as earned on the accrual basis.

Investments in equity instruments are accounted for as available for sale securities and reported at fair value, determined based on the quoted prices in an active market for identical assets and classified as Level 1 under the Accounting Standards Codification (“ASC”) Topic 825.

During the year ended September 30, 2015, the Company’s investment in the common stock and warrants of OER, a Canadian oil and gas company that trades on the Toronto Stock Exchange (TSX) decreased in value by $457,130 to $211,699. This decrease in value is included as a decrease in stockholders' equity in accumulated other comprehensive income (loss). During the year ended September 30, 2014, the Company’s investment in common stock and warrants of OER increased in value by $107,877 to $$671,402.  This increase in value is included as an increase in stockholders’ equity in accumulated other comprehensive income (loss). During the years ended the September 30, 2015 and 2014; the Company sold 800 and 0 share and recognized a loss of $2,573 and $0, respectively.
 
The methods described above may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values.  Furthermore, while ERHC believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.  In determining fair value, the ERHC generally applies the market approach, which uses prices and other relevant data based on market transactions involving identical or comparable assets and liabilities.  There have been no changes in the methodologies used at September 30, 2015 and 2014.

The following table summarizes financial assets and financial liabilities measured at fair value on a recurring basis as of September 30, 2015 and 2014, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value:

September 30, 2015
 
  
Quoted Prices In an Active Market for Identical Assets
(Level 1)
  
Significant Other Observable Inputs
(Level 2)
  
Significant Unobservable Inputs
(Level 3)
  
Total
 
         
Marketable equity securities - Oando Energy Resources:
 
$
211,699
  
$
-
  
$
-
  
$
211,699
 
Derivative liability
 $
-
  $ 
-
  $ 
(725,898
)  $ 
(725,898
) 

September 30, 2014
 
  
Quoted Prices In an Active Market for Identical Assets
(Level 1)
  
Significant  Other Observable Inputs
(Level 2)
  
Significant Unobservable Inputs
(Level 3)
  
Total
 
         
Marketable equity securities - Oando Energy Resources:
 
$
669,476
  
$
-
  
$
-
  
$
669,476
 
Derivative liability
 $
-
  $
-
  $
(1,021,942
)  $
(1,021,942
) 
2-Year Warrants
 $ 
1,926
  $
-
  $
-
  $
1,926
 

During the years ended September 30, 2015 and 2014, the Company issued a number of convertible notes payable, and identified derivatives related to these notes. ERHC classifies its derivative liabilities as Level 3 and values them using the methods discussed in Note 4. While the Company believes that its valuation methods are appropriate and consistent with other market participants, it recognizes that the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. The primary assumptions that would significantly affect the fair values using the methods discussed in Note 4 are that of volatility and market price of the underlying common stock of the Company.

As of September 30, 2015, the Company did not have any derivative instruments that were designated as hedges.

The derivative liability for the years ended September 30, 2015 and 2014 of $725,898 and 1,021,942, respectively, classified as level 3.

The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities as of September 30, 2015:
 
  
Derivative
Liability
 
   
Balance at September 30, 2014
 
$
1,021,942
 
Increase in derivative value due to issuances of convertible promissory notes
  
1,480,777
 
Decrease in derivative value due to convertible promissory notes converted to common stocks
  
(2,907,064
)
Day 1 loss on derivative liabilities
  
1,024,292
 
Change in fair market value of derivative liabilities on convertible notes due to the mark to market adjustment
  
111,849
 
Change in fair market value of derivative liabilities on tainted warrants due to the mark to market adjustment
  
(5,898
)
     
Balance at September 30, 2015
 
$
725,898
 
 
The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities as of September 30, 2014:
 
  
Derivative Liability
 
   
Balance at September 30, 2013
 
$
-
 
Increase in derivative value due to issuances of convertible promissory notes
  
752,832
 
Day 1 loss on derivative liabilities
  
392,220
 
Increase in derivative value attributable to tainted warrants
  
13,701
 
Change in fair market value of derivative liabilities on convertible notes due to the mark to market adjustment
  
(129,008
)
Change in fair market value of derivative liabilities on tainted warrants due to the mark to market adjustment
  
(7,803
)
     
Balance at September 30, 2014
 
$
1,021,942
 


v3.3.1.900
Convertible Debt
 12 Months Ended
Sep. 30, 2015
Convertible Debt [Abstract]  
Convertible Debt
Note 3 – Convertible Debt

The Company had the following convertible debt outstanding at September 30, 2015:
 
Lender
 
Date of
Agreement
  
Term
(Months)
  
Annual
Interest Rate
   
Face Value
  
Accrued Interest
  
Discount
  
Net Convertible
Note Payable
  
Note Derivative Liability
 
Redwood Fund III
 
5/15/2014
   
6
   
12.00
%
  
$
40,000
  
$
5,918
  
$
15,867
  
$
30,051
  
$
114,005
 
Tonaquint, Inc
 
10/7/2014
   
12
   
22.00
%
(a)
  
98,177
   
46,416
   
16,700
   
127,893
   
128,566
 
JMJ Financial #3
 
10/22/2014
   
24
   
5.83
%
   
8,900
   
5,556
   
11,582
   
2,874
   
27,375
 
LG Capital #2
 
10/23/2014
   
12
   
8.00
%
   
23,533
   
2,500
   
9,398
   
16,635
   
52,628
 
Cardinal Capital Group
 
11/6/2014
   
24
   
22.00
%
(a)
  
43,998
   
30,133
   
41,984
   
32,147
   
94,158
 
Rock Capital
 
2/6/2015
   
12
   
10.00
%
   
23,005
   
-
   
20,351
   
2,654
   
67,377
 
Union Capital #3
 
2/17/2015
   
12
   
8.00
%
   
34,500
   
-
   
-
   
34,500
   
93,039
 
Adar Bay #2
 
2/19/2015
   
12
   
8.00
%
   
12,000
   
-
   
11,742
   
258
   
39,280
 
LG Capital #3
 
3/10/2015
   
12
   
8.00
%
   
52,500
   
-
   
43,388
   
9,112
   
109,470
 
              
$
336,613
  
$
90,523
  
$
171,012
  
$
256,124
  
$
725,898
 
 
During the years ended September 30, 2015 and 2014, the Company issued an aggregate of 2,063,374,370 and 0 shares of common stock for conversion of convertible debts of $1,728,370 and $0 and decrease in derivative value due to conversion of $2,474,418 and $0, respectively.
 
 
(a)
During the year ended September 30, 2015, the note was defaulted due to insufficient authorized common share to fulfill conversion request, additional interest accrual recorded due to interest rate increased to 22% from 12% related to the default.
 
The Company issued convertible notes payable that provide for the issuance of convertible notes with variable conversion provisions. Pursuant to ASC 815-15 Embedded Derivatives, the fair values of the variable conversion option and warrants and shares to be issued were recorded as derivative liabilities once the note becomes convertible on the 180 days after the effective date.

The Company had the following convertible debt outstanding at September 30, 2014:

Lender
 
Date of
Agreement
 
Term
(Months)
  
Annual
 Interest Rate
   
Face Value
  
Accrued
Interest
  
Discount
  
Deferred Debt
Origination Costs
Due at Maturity(c)
  
Net Convertible
Note Payable
  
Note Derivative
Liability
 
JMJ Financial
 
4/15/2014
 
24
   
5.83
%
(a)
 
$
100,000
  
$
1,342
  
$
95,379
  
$
11,111
  
$
17,074
  
$
117,809
 
KBM Worldwide
 
4/24/2014
 
9
   
8.00
%
   
103,500
   
4,809
   
-
   
-
   
108,309
   
-
 
KBM Worldwide
 
6/26/2014
 
9
   
8.00
%
   
53,000
   
1,487
   
-
   
-
   
54,487
   
-
 
JSJ Investments
 
4/29/2014
 
6
   
12.00
%
   
100,000
   
10,126
   
-
   
-
   
109,792
   
-
 
Adar Bays
 
5/20/2014
 
12
   
8.00
%
   
52,500
   
1,530
   
48,234
   
-
   
5,796
   
81,401
 
LG Capital
 
5/20/2014
 
12
   
8.00
%
   
52,500
   
1,530
   
48,234
   
-
   
5,796
   
68,626
 
Redwood Fund III
 
5/15/2014
 
6
   
7.85
%
(b)
  
100,000
   
5,934
   
-
   
-
   
105,934
   
-
 
Vista Capital Investments
 
6/16/2014
 
24
   
5.83
%
(b)
  
50,000
   
423
   
43,441
   
5,556
   
12,538
   
60,785
 
Tonaquint, Inc
 
7/10/2014
 
12
   
12.00
%
   
115,000
   
3,100
   
104,979
   
-
   
13,121
   
152,002
 
Union Capital
 
7/16/2014
 
12
   
8.00
%
   
30,000
   
533
   
-
   
-
   
30,533
   
-
 
Iconic Holding, LLC
 
7/16/2014
 
12
   
10.00
%
   
75,000
   
1,562
   
69,626
   
-
   
6,936
   
67,480
 
Auctus Private
 
7/29/2014
 
9
   
8.00
%
   
58,750
   
1,082
   
-
   
-
   
59,832
   
-
 
KBM Worldwide
 
8/11/2014
 
9
   
8.00
%
   
53,000
   
712
   
-
   
-
   
53,712
   
-
 
Vista Capital Investments
 
8/26/2014
 
24
   
5.83
%
(b)
  
25,000
   
70
   
24,766
   
2,777
   
3,081
   
28,000
 
KBM Worldwide
 
9/2/2014
 
9
   
8.00
%
   
47,500
   
389
   
-
   
-
   
47,889
   
-
 
JMJ Financial
 
9/3/20114
 
24
   
5.83
%
(a)
  
50,000
   
108
   
47,948
   
5,556
   
7,716
   
58,046
 
JSJ Investments
 
9/8/2014
 
6
   
12.00
%
   
100,000
   
1,447
   
87,602
   
-
   
13,845
   
217,078
 
Macallan Partners, LLC
 
9/9/2014
 
12
   
10.00
%
   
120,000
   
690
   
113,806
   
-
   
7,218
   
164,817
 
                
$
1,285,750
  
$
36,874
  
$
684,015
  
$
25,000
  
$
663,609
  
$
1,016,044
 

(a)Implied interest rate. The note is subject to a one time 12% interest charge unless repaid within 90 days
(b)Implied interest rate. The note is subject to a one time 12% interest charge regardless of how long it has been outstanding
(c)Original Issue Discount due at maturity of the note
 
The following table summarizes conversion terms of the notes outstanding at September 30, 2015:

Lender
 
Date of Agreement
 
Term Of Conversion
 
Eligible for
Conversion
       
Redwood Fund III
 
May 15, 2014
 
Conversion Price shall be 55% of the lowest traded price, determined on the then current trading market for the Company’s common stock, for 20 trading days prior to conversion.
 
180 after the effective dates
JMJ Financial
 
October 22, 2014
 
Conversion Price shall be lesser of $0.06 or 60% of lowest trade price in the 25 trading days previous to conversion.
 
180 after the effective dates
Tonaquint, Inc
 
October 7, 2014
 
Conversion price shall be 65% (the “Conversion Factor”) of the lowest intra-day trade price of Borrower’s common stock (“Common Stock”) in the twenty-five (25) Trading Days immediately preceding the Conversion .
 
180 after the effective date
LG Capital #2
 
October 23, 2014
 
Conversion price shall be 50% of the lowest trading price of the Common Stock as reported on the National Quotations Bureau OTCQB exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future, for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company.
 
180 after the effective date
Cardinal Capital Group
 
November 6, 2014
 
Conversion price shall equal the lesser of (a) $0.05 or (b) 60% of the lowest trade occurring during the twenty five (25) consecutive Trading Days immediately preceding the applicable Conversion Date on which the Holder elects to convert all or part of this Note, subject to adjustment as provided in this Note.
 
180 after the effective date
Rock Capital
 
February 6, 2015
 
Conversion price shall equal be 55% of the lowest closing bid price of the Common Stock as reported on the National Quotations Bureau OTCQB exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future ("Exchange"), for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company (provided such Notice of Conversion is delivered by fax or other electronic method of communication to the Company after 4 P.M. Eastern Standard or Daylight Savings Time if the Holder wishes to include the same day closing price).
 
180 after the effective date
Union Capital
 
February 17, 2015
 
Conversion price shall equal be 55% of the lowest closing bid price of the Common Stock as reported on the National Quotations Bureau OTCQB exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future ("Exchange"), for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company (provided such Notice of Conversion is delivered by fax or other electronic method of communication to the Company after 4 P.M. Eastern Standard or Daylight Savings Time if the Holder wishes to include the same day closing price).
 
180 after the effective dates
Adar Bay
 
February 19, 2015
 
Conversion price shall equal be 50% of the lowest trading price of the Common Stock as reported on the National Quotations Bureau OTCQB exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future, for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company.
 
180 after the effective date
LG Capital #3
 
March 10, 2015
 
Conversion price shall equal be 60% of the lowest trading price of the Common Stock as reported on the National Quotations Bureau OTCQB exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future, for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company.
 
180 after the effective date
 
As of September 30, 2015, Company recorded the following deferred origination costs related to the convertible notes:
 
Lender
 
Date of
Agreement
 
Finder's Fees
  
Deferred Debt
Origination Costs
Due at Maturity
  
Legal and Other
Debt Origination
Costs
  
Deferred Debt
Origination Costs at
September 30, 2014
  
Additions
  
Amortization
  
Deferred
Debt
Origination
Costs at
September
30, 2015
                
JMJ Financial #1
 
04/15/14
 
$
10,000
  
$
11,111
  
$
-
  
$
18,896
  
$
-
  
$
18,896
  
$
-
KBM Worldwide #1
 
04/24/14
  
10,000
   
-
   
3,500
   
7,692
   
-
   
7,692
   
-
KBM Worldwide #2
 
06/26/14
  
5,000
   
-
   
3,000
   
6,247
   
-
   
6,247
   
-
JSJ Investments #1
 
04/29/14
  
10,000
   
-
   
-
   
1,562
   
-
   
1,562
   
-
Adar Bay
 
05/20/14
  
5,000
   
-
   
2,500
   
4,900
   
-
   
4,900
   
-
LG Capital
 
05/20/14
  
5,000
   
-
   
2,500
   
4,900
   
-
   
4,900
   
-
Redwood Fund III
 
05/15/14
  
10,000
   
-
   
-
   
2,438
   
-
   
2,438
   
-
Vista Capital Investments #1
 
06/16/14
  
5,000
   
5,556
   
-
   
9,860
   
-
   
9,860
   
-
Various
 
Various
  
-
   
-
   
52,500
   
25,596
   
18,700
   
29,956
   
14,340
Tonaquint, Inc #1
 
07/10/14
  
10,000
   
10,000
   
5,000
   
23,898
   
-
   
23,898
   
-
Union Capital
 
07/16/14
  
-
   
-
   
4,500
   
4,500
   
-
   
4,500
   
-
Iconic Holding, LLC
 
07/16/14
  
6,750
   
7,500
   
-
   
14,250
   
-
   
14,250
   
-
Acutus Private
 
07/29/14
  
5,250
   
-
   
6,250
   
10,292
   
-
   
10,292
   
-
KBM Worldwide #3
 
08/11/14
  
5,000
   
-
   
3,000
   
7,160
   
-
   
7,160
   
-
Vista Capital Investments #2
 
08/26/14
  
2,500
   
2,777
   
-
   
5,277
   
-
   
5,277
   
-
KBM Worldwide #4
 
09/02/14
  
4,500
   
-
   
2,500
   
6,540
   
-
   
6,540
   
-
JMJ Financial #2
 
09/03/14
  
5,000
   
5,556
   
-
   
10,556
   
-
   
10,556
   
-
JSJ Investments #2
 
09/08/14
  
10,000
   
-
   
2,000
   
11,759
   
-
   
11,759
   
-
Macallan Partners, LLC
 
09/09/14
  
-
   
12,000
   
-
   
12,000
   
-
   
12,000
   
-
Tonaquint, Inc #2
 
10/07/14
  
10,000
   
5,000
   
15,000
   
-
   
30,000
   
14,902
   
15,098
JMJ Financial # 3
 
10/22/14
  
5,000
   
-
   
5,556
   
-
   
10,556
   
5,556
   
5,000
LG Capital #2
 
10/23/14
  
5,000
   
2,500
   
2,500
   
-
   
10,000
   
9,494
   
506
Cardinal Group
 
11/06/14
  
-
   
8,500
   
6,500
   
-
   
15,000
   
5,667
   
9,333
KBM Worldwide #7
 
01/12/15
  
-
   
4,500
   
-
   
-
   
4,500
   
-
   
4,500
Rock Capital
 
02/06/15
  
-
   
1,000
   
4,500
   
-
   
5,500
   
189
   
5,311
Union Capital #3
 
02/17/15
  
-
   
1,500
   
4,500
   
-
   
6,000
   
4,500
   
1,500
Adar Bay #2
 
02/19/15
  
-
   
3,500
   
-
   
-
   
3,500
   
-
   
3,500
LG Capital #3
 
03/10/15
  
-
   
4,000
   
7,500
   
-
   
11,500
   
8,878
   
2,622
Vista #3
 
03/02/15
  
-
   
-
   
5,800
   
-
   
5,800
   
5,800
   
-
                             
-
     
$
129,000
  
$
85,000
  
$
139,106
  
$
188,323
  
$
121,056
  
$
247,669
  
$
61,710
 
As of September 30, 2014, Company recorded the following deferred origination costs related to the convertible notes:

Lender
 
Date of Agreement
 
Transaction Costs
  
Deferred Debt Origination Costs Due at Maturity
  
Legal and Other Debt Origination Costs
  
Initial Deferred Origination Costs
  
Amortization
  
Net Deferred Debt Origination Costs
 
JMJ Financial
 
4/15/2014
 
$
10,000
  
$
11,111
  
$
-
  
$
21,111
  
$
2,215
  
$
18,896
 
KBM Worldwide
 
4/24/2014
  
10,000
   
-
   
3,500
   
13,500
   
5,808
   
7,692
 
KBM Worldwide
 
6/26/2014
  
5,000
   
-
   
3,000
   
8,000
   
1,753
   
6,247
 
JSJ Investments
 
4/29/2014
  
10,000
   
-
   
-
   
10,000
   
8,438
   
1,562
 
Adar Bays
 
5/20/2014
  
5,000
   
-
   
2,500
   
7,500
   
2,600
   
4,900
 
LG Capital
 
5/20/2014
  
5,000
   
-
   
2,500
   
7,500
   
2,600
   
4,900
 
Redwood Fund III
 
5/15/2014
  
10,000
   
-
   
-
   
10,000
   
7,562
   
2,438
 
Vista Capital Investments
 
6/16/2014
  
5,000
   
5,556
   
-
   
10,556
   
696
   
9,860
 
Various
 
Various
  
-
   
-
   
33,800
   
33,800
   
5,693
   
28,107
 
Tonaquint, Inc
 
7/10/2014
  
10,000
   
-
   
15,000
   
25,000
   
1,102
   
23,898
 
Union Capital
 
7/16/2014
  
-
   
-
   
4,500
   
4,500
   
-
   
4,500
 
Iconic Holding, LLC
 
7/16/2014
  
6,750
   
-
   
7,500
   
14,250
   
-
   
14,250
 
Auctus Private
 
7/29/2014
  
5,250
   
-
   
6,250
   
11,500
   
1,208
   
10,292
 
KBM Worldwide
 
8/11/2014
  
5,000
   
-
   
3,000
   
8,000
   
840
   
7,160
 
Vista Capital Investments
 
8/26/2014
  
2,500
   
2,777
   
-
   
5,277
   
-
   
5,277
 
KBM Worldwide
 
9/2/2014
  
4,500
   
-
   
2,500
   
7,000
   
460
   
6,540
 
JMJ Financial
 
9/3/2014
  
5,000
   
5,556
   
-
   
10,556
   
-
   
10,556
 
JSJ Investments
 
9/8/2014
  
10,000
   
-
   
2,000
   
12,000
   
241
   
11,759
 
Macallan Partners, LLC
 
9/9/2014
  
-
   
-
   
12,000
   
12,000
   
-
   
12,000
 
                           
     
$
109,000
  
$
25,000
  
$
98,050
  
$
232,050
  
$
41,216
  
$
190.834
 
 


v3.3.1.900
Derivative Liabilities
 12 Months Ended
Sep. 30, 2015
Derivative Liabilities [Abstract]  
Derivative Liabilities
Note 4 – Derivative Liabilities

As described in Notes 2 and 7, the Company has identified embedded derivatives in notes payables and outstanding warrants.

The fair value of the embedded derivatives related to the convertible notes payable, comprising conversion feature with the reset provisions and the default provisions, at issuance and September 30, 2015 and 2014 was determined using the multinomial lattice models that value the derivative liability based on a probability weighted discounted cash flow model.  These models are based on future projections of the various potential outcomes and utilize the following assumptions:

·The stock price would fluctuate with the Company projected volatility;

·The Derivative Convertible Notes convert at  40%  to  60%  of the market prices;

·An event of default would occur initially 0% of the time, increasing 1.00% per month until it reaches 10%;

·The projected volatility curve for each valuation period was based on the historical volatility of the Company, ranging between 200% and 260%;

·The Company would redeem the notes initially 0% of the time, and increase monthly by 1.00% to a maximum of 5.00%;

·The holders of the notes would automatically convert the notes at the maximum of two times the conversion price if the Company is not in default, with the target conversion price dropping as maturity approaches; and

·The Holder would convert the note early after 0-90-180 days and at maturity if the registration was effective and the Company was not in default.

As discussed in Note 3, the Company issued convertible notes payable that provide for the issuance of convertible notes with variable conversion provisions. The conversion terms of the convertible notes are variable based on certain factors, such as the future price of the Company’s common stock. The number of shares of common stock to be issued is based on the future price of the Company’s common stock. The number of shares of common stock issuable upon conversion of the promissory note is indeterminate. Due to the fact that the number of shares of common stock issuable could exceed the Company’s authorized share limit, the equity environment is tainted and all additional convertible debentures and warrants are included in the value of the derivative. Pursuant to ASC 815-15 Embedded Derivatives, the fair values of the variable conversion option and warrants and shares to be issued were recorded as derivative liabilities on the issuance date.

The fair value of the embedded derivatives related to the tainted outstanding warrants, comprising exercise feature with the full ratchet reset, at September 30, 2015 and 2014 was determined using the lattice models that value the derivative liability based on a probability weighted discounted cash flow model.  These models are based on future projections of the various potential outcomes and utilize the following assumptions:

·The stock price would fluctuate with the Company projected volatility;

·The stock price would fluctuate with an annual volatility. The projected volatility curve for each valuation period was based on the historical volatility of the Company, ranging between 101% and 103%;

·The Holder would exercise the warrant as they become exercisable at target prices of two times the higher of the projected reset price or stock price;

·The Warrants with the $0.355; $0.28; and $0.275 exercise prices are fixed and not projected to adjust; and

·The Feltang Warrants expired in the period ending September 30, 2014 without being exercised.

The accounting treatment of derivative financial instruments requires that the Company record fair value of the derivatives as of the inception date and to fair value as of each subsequent reporting date which at September 30, 2015 and 2014 was an aggregate of $725,898 and 1,021,942.
 
During the years ended September 30, 2015 and 2014, the Company recorded an aggregate loss of $105,951 and gain of $136,811 on change in fair value of derivative liabilities and $1,024,292 and $392,220 day 1 loss on embedded derivative upon recognition of these derivatives, respectively. See Note 3 for more information.


v3.3.1.900
Oil and Gas Concessions
 12 Months Ended
Sep. 30, 2015
Oil and Gas Concessions [Abstract]  
Oil and Gas Concessions
Note 5 – Oil and Gas Concessions

Following is an analysis of the cost of oil and gas concessions at September 30, 2015 and 2014:
 
  
2015
  
2014
 
     
DRSTP concession
 
$
3,113,795
  
$
3,113,795
 
Chad concession
  
2,800,600
   
2,800,600
 
Pending concessions in other African countries
  
101,619
   
91,840
 
         
  
$
6,016,014
  
$
6,006,235
 

Republic of Kenya Concession Fees and Other Financial Commitments

On June 28, 2012, ERHC entered into a production sharing contract ("PSC") with the Government of the Republic of Kenya for certain onshore hydrocarbon exploration and production of Block 11A located in northwestern Kenya.

ERHC is also committed under the PSC to:

a.pay surface fees of $60,000 per year and annual training fees of $175,000 per year during the initial exploration term of two years that started in the first quarter of 2013,

b.spend at least $10,250,000 over the first two years on a minimum work program, and an additional $30,000,000 in each of the following two periods of two years each.

In October, 2013, the Company entered into a farm-out agreement with CEPSA Kenya Limited, an affiliate of Compañía Española de Petróleos, S.A.U., an international oil and gas company ("CEPSA"). Under the terms of this agreement, the Company assigned and transferred 55% of its participating interest in Kenya Block 11A to CEPSA. Pursuant to the agreement, the Company received farm-in fee of $2,000,000, reimbursement of $2,175,966 of exploration costs incurred, and recovery of capitalized concession costs of $555,642 for the year ended September 30, 2014. In connection with this farm-out, the Company recognized a gain of $239,515 and $2,724,793, during the years ended September 30, 2015 and 2014, respectively.

In exchange for the transferred rights, CEPSA will carry the Company's proportionate share of obligations and financial costs under the terms and conditions outlined in the farm-out agreement. The agreement was approved in January 2014 by the Kenyan Government and from February 2014, CEPSA took over from ERHC as operator under the production sharing contract ("PSC") for Kenya Block 11A.

Republic of Chad Concession Fees and Other Financial Commitments

On June 30, 2011, ERHC entered into a production sharing contract ("PSC") with Chad for certain onshore hydrocarbon exploration and development.  In September 2013, the Ministry of Energy and Petroleum of Chad approved ERHC’s application to voluntarily relinquish two of the three Blocks covered by the PSC.

The following is an analysis of the costs paid or incurred at September 30, 2015 and 2014:
 
  
2015
  
2014
 
     
Signature bonus
 
$
2,000,000
  
$
2,000,000
 
Advisers’ and ancillary costs related to the PSC
  
320,600
   
320,600
 
Legal fees and costs for the drafting and negotiation of the PSC, as provided in PSC
  
480,000
   
480,000
 
         
  
$
2,800,600
  
$
2,800,600
 
 
ERHC is also committed under the PSC to:

a.spend at least $15,000,000 over the first five years on a minimum work program and at least an additional $1,000,000 over a further period of up to three years

b.incur surface fees of $16,360 per calendar year during the first validity period starting on July 12, 2012, and lasting for up to eight years.  Surface fees for subsequent periods will depend on the exploration progress as well as on the acreage retained by ERHC.

Sao Tome Concession

In April 2003, the Company and the DRSTP entered into an Option Agreement (the “2003 Option Agreement”) in which the Company relinquished certain financial interests in the JDZ in exchange for exploration rights in the JDZ.  The Company additionally entered into an administration agreement with the Nigeria-Sao Tome and Principe JDA.  The administration agreement is the formal agreement by the JDA that it will fully implement ERHC’s preferential rights to working interests in the JDZ acreage as set forth in the 2003 Option Agreement and describes certain procedures regarding the exercising of these rights.  However, ERHC retained under a previous agreement the following rights to participate in exploration and production activities in the EEZ subject to certain restrictions:  (a) the right to receive 100% working interest signature free bonus of two blocks of ERHC’s choice and (b) the option to acquire up to a 15% paid working interest in up to two additional blocks of ERHC’s choice in the EEZ.  The Company would be responsible for its proportionate share of exploration and exploitation costs in the EEZ blocks.

The following represents ERHC’s current rights in the JDZ and EEZ blocks:
 
Block
 
ERHC Original Participating Interest
 
ERHC Joint Bid Participating Interest
 
Participating Interest(s) Transferred
 
Current ERHC Retained Participating Interest
 
 Remaining Cost Allocated to Blocks
JDZ 2
 
30.00%
 
35.00%
 
43.00%
 
22.00%
 
$
-
JDZ 3
 
20.00%
 
5.00%
 
15.00%
 
10.00%
  
-
JDZ 4
 
25.00%
 
35.00%
 
40.50%
 
19.50%
  
-
JDZ 5
 
15.00%
 
 -
 
 -
 
15.00% (in arbitration)
  
567,900
JDZ 6
 
15.00%
 
 -
 
 -
 
15.00% (in arbitration)
  
567,900
JDZ 9
 
20.00%
 
 -
 
 -
 
20.00%
  
567,900
EEZ 4
 
100.00%
 
 -
 
 -
 
100.00%
  
567,900
EEZ 11
 
100.00%
  -  - 
100.00%
  
842,195
 
The Original Participating Interest is the interest granted pursuant to the Option Agreement, dated April 2, 2003, between DRSTP and ERHC (the “2003 Option Agreement”).

Under the terms each of the Participation Agreements Sinopec and Addax agreed to pay all of ERHC’s future costs for petroleum operations (“the carried costs”) in respect of ERHC's retained interests in JDZ blocks 2,3 and 4. Additionally, Sinopec and Addax are entitled to 100% of ERHC’s allocation of cost oil plus up to 50% of ERHC’s allocation of profit oil from the retained interests on individual blocks until Sinopec and Addax Sub recover 100% of ERHC’s carried costs.

The remaining $3,113,795 of cost related to the DRSTP concession, as shown on the Company's balance sheet at September 30, 2015 and 2014, relate to blocks 5, 6 and 9 of the JDZ, and the Company's EEZ blocks. Production Sharing Contracts are yet to be signed on block 4. As of September 30, 2015, blocks 5 and 6 are in arbitration (see Note 9).


v3.3.1.900
Income Taxes
 12 Months Ended
Sep. 30, 2015
Income Taxes [Abstract]  
Income Taxes
Note 6 – Income Taxes

The composition of deferred tax assets and the related tax effects at September 30, 2015 and 2014 are as follows:
 
  
2015
  
2014
 
Net operating losses
 
$
11,619,113
  
$
8,753,206
 
Income tax receivable
  
-
   
2,018,398
 
Allowance for loss on deposits
  
1,443,651
   
1,799,584
 
Other
  
1,702,196
   
827,145
 
Total deferred tax assets
  
14,764,960
   
13,398,333
 
Valuation allowance
  
(14,764,960
)
  
(11,379,800
)
         
Net deferred tax asset
 
$
-
  
$
2,018,533
 
 
The deferred tax asset at September 30, 2014 represents a pending tax refund due of overpayment made in the 2006 tax return and carryback claims.  The refund has not been processed pending resolution of the IRS’ examination of the Company’s 2006 tax return. The U.S. Tax Court entered a decision on February 5, 2015, finding a deficiency in income tax in the amount of $1,455,252.
 
The Company re-assessed the income tax receivable and determined that the tax refund is more likely will not be collected; as such, the Company wrote off its income tax receivable $2,018,533 recorded in the consolidated statements of operations as a provision for income tax.
 
The difference between the income tax benefit (provision) in the accompanying statement of operations and the amount that would result if the U.S. Federal statutory rate of 34% were applied to pre-tax income (loss) for years ended September 30, 2015 and 2014, is as follows:
 
  
2015
  
2014
 
     
Income tax benefit at federal statutory rate
 
$
2,940,978
  
$
673,402
 
Change in valuation allowance
  
(6,113,573
)
  
(637,154
)
Expiration and adjustment of NOLs
  
1,019,766
   
(94,021
)
Stock compensation
  
(2,856
)
  
(9,166
)
Other
  
137,152
 
  
66,939
 
  
$
(2,018,533
) 
$
-
 
 
In preparing the Company’s consolidated financial statements, the Company assesses the likelihood that its deferred tax assets will be realized from future taxable income.  The Company establishes a valuation allowance if it determines that it is more likely than not that some portion of the deferred tax assets will not be realized. Changes in the valuation allowance, when recorded, would be included in its consolidated statements of operations as a provision for (benefit from) income taxes.  The Company exercise significant judgment in determining its provisions for income taxes, its deferred tax assets and liabilities and its future taxable income for purposes of assessing its ability to utilize any future tax benefit from its deferred tax assets. During 2015, the Company assessed the need for a valuation allowance against its deferred tax assets.  The deferred tax asset valuation allowance was $14,764,960 as of September 30, 2015. The valuation allowance relates primarily to the net operating losses and various expense deductions for which a tax benefit is currently unavailable.
 
At September 30, 2015, the Company has Federal net operating loss carry forward of approximately $34,173,861.  The federal loss carry forward expires on various dates through 2035.
 
Uncertainty in Tax Positions

On October 1, 2007, the Company adopted the guidance related to accounting for uncertainty in income taxes, which provides a financial statement recognition threshold and measurement attribute for a tax position taken or expected to be taken in a tax return.  Under ASC 740, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained upon examination by the taxing authorities, based on the technical merits of the position.  The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement.  ASC 740 also provides guidance on de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and income tax disclosures.

The Company is subject to taxation in the United States and various foreign jurisdictions. The Company’s tax years for 2007 through 2014 are subject to examination by the tax authorities. The Company is currently under examination by the Internal Revenue Service for the 2006 tax year. Management has determined that the Company has no uncertain tax positions requiring recognition under ASC 740 as of September 30, 2015 and 2014.


v3.3.1.900
Shareholder's Equity
 12 Months Ended
Sep. 30, 2015
Shareholder's Equity [Abstract]  
Shareholder's Equity
Note 7 – Shareholders’ Equity

Common Stock
 
During the years ended September 30, 2015 and 2014, the Company issued 210,000 and 344,828 shares common stocks and recognized compensation expense of $8,400 and $20,001, respectively, related to service granted to the Board of Directors.
 
During the years ended September 30, 2015 and 2014, the Company issued an aggregate of 2,063,374,370 and 0 shares of common stock for conversion of convertible debts of $1,728,370 and $0 and decrease in derivative value due to conversion of $2,474,418 and $0, respectively.
 
During the years ended September 30, 2015 and 2014, the Company issued of 92,825,369 and 0 shares of common stock to its related party for conversion of convertible debts of $250,000 and $0 and decrease in derivative value due to conversion of $432,646 and $0 respectively.
 
Stock Options

On January 6, 2012, the Board of Directors granted a total of 4,750,000 stock options to officers and board of directors members of the Company under the Company’s 2004 Stock Option Plan. The options vest over two years, are exercisable for a period of 2 years and have a $0.20 strike price. However, the options are only exercisable if the Company’s share price reaches $0.75 per share and remains consistently at or above that level for a period of one month.  They have a grant-date fair value of $63,711 or $0.013 per share based on and independent valuation of the options using a lattice model and the following weighted average assumptions:

Risk free interest rate
  
0.25
%
Dividend yield
  
0.00
%
Annual volatility
  
105.97
%
Exit/Attrition rates
  
2.00
%
Target exercise multiple
  
2.14
%

During the years ended September 30, 2015 and 2014, the Company recognized compensation expense of $0 and $6,957, respectively, related to the options grant as described above.  As of September 30, 2015, there are 4,150,000 fully-vested options outstanding; none of which are exercisable.

Stock Warrants
 
On October 6, 2010, an equivalent of 6,818,183 warrants with a term of 5 years and an exercise price of $0.28 were issued to the investors along with the common shares sold.  ERHC also issued to the placement agent a total of 459,546 warrants which have an exercise price of $0.275 and a term of approximately 5 years.  At September 30, 2015, 6,818,183 warrants remain outstanding with an average exercise price of $0.28 per share and an average remaining life of 0.02 years.  During the years ended September 30, 2015 and 2014, 459,546 and 6,500,000 warrants expired unexercised, respectively.
 
Stock Warrants Summary

Information regarding warrant, their respective changes and their weighted average exercise prices as of and for the fiscal years ended September 30, 2015 and 2014 are as follows:
 
Description
 
Warrants
  
Weighted Average Exercise Price
  
Market Price Intrinsic Value
 
       
Balance at September 30, 2013
  
13,777,729
   
0.32
   
-
 
Granted
  
-
         
Exercised
  
-
         
Expired or cancelled
  
6,500,000
         
Balance at September 30, 2014
  
7,277,729
   
0.28
   
-
 
Granted
  
-
         
Exercised
  
-
         
Expired or cancelled
  
459,546
   
0.28
     
Balance at September 30, 2015
  
6,818,183
       
-
 

There was no unrecognized compensation cost for the above warrants as of September 30, 2015 and 2014.


v3.3.1.900
Related Party Transactions
 12 Months Ended
Sep. 30, 2015
Related Party Transactions [Abstract]  
Related Party Transactions
Note 8 – Related Party Transactions
 
On February 17, 2015, the Company entered into a convertible debt agreement with Chrome Oil Services, Limited, majority shareholder, for a principal amount of $250,000 with interest rate at 8% for 12 months. The debt is convertible into securities of the Company at a conversion price calculated as fifty five percent (55%) of the lowest trade price in the twenty (20) trading days previous to the conversion date. On February 19, 2015, the debt was converted into 92,825,369 shares of common stock and the Company recognized resolution of derivative liability of $432,646 in APIC conversion.


v3.3.1.900
Commitments and Contingencies
 12 Months Ended
Sep. 30, 2015
Commitments and Contingencies [Abstract]  
Commitments and Contingencies
Note 9 – Commitments and Contingencies
 
Republic of Kenya Concession Fees and Other Financial Commitments
 
On June 28, 2012, ERHC entered into a production sharing contract ("PSC") with the Government of the Republic of Kenya for certain land based hydrocarbon exploration and production of Block 11A located in northwestern Kenya.

In October, 2013, the Company entered into a farm-out agreement with CEPSA Kenya Limited, an affiliate of Compañía Española de Petróleos, S.A.U., an international oil and gas company ("CEPSA"). Under the terms of this agreement, the Company assigned and transferred 55% of its participating interest in Kenya Block 11A to CEPSA. In exchange for the transferred rights, CEPSA will carry the Company's proportionate share of obligations and financial costs under the terms and conditions outlined in the farm-out agreement. The agreement was approved in January 2014 by the Kenyan Government and from February 2014, CEPSA took over from ERHC as operator under the production sharing contract ("PSC") for Kenya Block 11A.

Republic of Chad Concession Fees and Other Financial Commitments

On June 30, 2011, ERHC entered into a production sharing contract ("PSC") with Chad for certain onshore hydrocarbon exploration and development.  In September 2013, the Ministry of Energy and Petroleum of Chad approved ERHC's application to voluntarily relinquish two of the three Blocks covered by the PSC.

As of September 30, 2015, ERHC has paid or incurred:

a.$2,000,000 as the entire signature bonus
b.$320,600 in advisers' and ancillary costs related to the PSC
c.$480,000 as legal fees and costs for the drafting and negotiation of the PSC, as provided for in the PSC
d.$190,872 as costs of Environmental Impact Study, as provided for in the PSC
e.$448,000 on Aeromagnetic data acquisition survey, in fulfilment of work program obligations under the PSC
f.$378,374 2014/2015 Training and Surface rental Fess, as provided in the PSC

Insurance recovery for loss on Certificates of Deposit
 
During the years ended September 30, 2010 and 2009, the Company recognized losses on certificates of deposit of $1,058,579 and $4,234,317 to record the certificates at their estimated net realizable basis, based on the fact that certain restrictions were placed on the investment and a receiver was appointed to takeover the institution and the Company had filed an insurance claim for recovery of these losses. During the years ended September 30, 2015 and 2014, the Company recovered $1,046,862 and $0, respectively from its loss on certificate of deposit.
 
Legal Proceedings

JDZ BLOCKS 5 AND 6

Arbitration and Lawsuit

Lawsuit
 
The Company's rights in JDZ Blocks 5 and 6 are currently the subject of legal proceedings at the London Court of International Arbitration and the Federal High Court in Abuja, Nigeria. The Company instituted both proceedings in November 2008 against the JDA and the Governments of Nigeria and Săo Tomé and Príncipe.  The Company seeks legal clarification that its rights in the two Blocks remain intact.

The issue in contention is contractual. The Company was awarded a 15 percent working interest in each of the Blocks in a 2004/5 bid/licensing round conducted by the JDA following the Company's exercise of preferential rights in the Blocks as guaranteed by contract and treaty.  The JDA and the Government of STP contend that certain correspondence issued by a previous CEO/President of the Company in 2006 amount to a relinquishment of the Company's rights in Blocks 5 and 6 under the Company's contracts with STP which provide for the rights.  The Company contends that no such relinquishment has occurred and has sought recourse to arbitration accordingly. It also filed the suit to prevent any tampering with its said rights in JDZ Blocks 5 and 6 pending the outcome of arbitration.

Proceedings on the suit and the arbitration are currently suspended while the Company pursues amicable settlement with the Governments of Nigeria and Săo Tomé & Príncipe.
 
Routine Claims

From time to time, ERHC may be subject to routine litigation, claims, or disputes in the ordinary course of business.  ERHC intends to defend these matters vigorously; the Company cannot predict with certainty, however, the outcome or effect of any of the litigation or investigatory matters specifically described above or any other pending litigation or claims.  There can be no assurance as to the ultimate outcome of these lawsuits and investigations.

Operating Lease

ERHC leases office space at 5444 Westheimer Road, Houston, Texas.  The lease for office space expires July 31, 2017.  The lease calls for monthly base rent payments of $9,825 for approximately 5,200 square feet.  During the years ended September 30, 2015 and 2014, ERHC incurred lease expenses of $117,895 and $117,895, respectively.  The future remaining annual minimum lease payments under this lease are as follows:

Year Ended
September 30,
 
Amount
 
   
2016
 
$
131,638
 
2017
  
110,968
 
2018
  
-
 
     
  
$
242,606
 

The Company also leases various office spaces located outside of the United States with terms ranging from 6 months to 6 years. Total rent expense under these leases for the years ended September 30, 2015 and 2014 amount to $159,177 and $168,427, respectively.


v3.3.1.900
Subsequent Events
 12 Months Ended
Sep. 30, 2015
Subsequent Events [Abstract]  
Subsequent Events
Note 10 – Subsequent Events
 
On October 8, 2015, Adar Bays LLC, converted its total outstanding principal balance of $12,000 into 25,274,345 shares of the Company’s common stock.
 
Subsequent to September 30, 2015, Union Capital, LLC converted its total principle balance of $15,000 into 26,182,727 shares of the Company’s common stock.

Subsequent to September 30, 2015, the Company has reached an agreement with Kosmos Energy (NYSE: KOS), a leading independent oil and gas exploration and production company to transfer all ERHC's rights to Block 11 of the São Tomé and Principe Exclusive Economic Zone (EEZ) to Kosmos. The agreement has been approved by the National Petroleum Agency of Sao Tome & Principe ("ANP-STP") as required in the requisite Production Sharing Contract ("PSC") for EEZ Block 11. In consideration for the transfer (Sale & Purchase Agreement), ERHC will be entitled to receive from Kosmos as follow:
·A limited refund of verifiable past costs of which $1.5 million has been received to date.
·Cash consideration of $2.5 million.
·Further value consideration dependent on whether exploration (i) proceeds through seismic to drilling of wells and (ii) results in a commercial discovery and production.
 
On December 15, 2015, ERHCs' shareholders approved a proposal authorizing ERHCs' Board of Directors to effect a one hundred for-one reverse stock split of ERHC's common stock. The reverse stock split is scheduled to take effect on or around January 5, 2016.
 
Management has evaluated all subsequent events through December 22, 2015, which is the date the financial statements were available to be issued, and has concluded that there are no more significant events to be reported.


v3.3.1.900
Summary of Significant Accounting Policies (Policies)
 12 Months Ended
Sep. 30, 2015
Summary of Significant Accounting Policies [Abstract]  
Principles of Consolidation
Principles of Consolidation

The consolidated financial statements include the accounts of ERHC and its wholly owned subsidiaries, after elimination of all significant inter-company accounts and transactions.
Use of Estimates
Use of Estimates

The consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reporting period for the years then ended. Actual results could differ significantly from those estimates.
Concentration of Risks
Concentration of Risks

ERHC primarily maintains its finances with seven financial institutions. From time to time the amount on deposit in one or all of these institutions may exceed federal insurance limits.  The balances are maintained in demand accounts to minimize risk.
 
ERHC’s focus is to exploit its assets which are agreements with the Government of Kenya concerning oil and gas exploration in Kenya, with the Government of Chad concerning oil and gas exploration in Chad, with the DRSTP concerning oil and gas exploration in EEZ and with the JDA concerning oil and gas exploration in the JDZ.  In the past, ERHC has formed relationships with Sinopec International Petroleum Exploration and Production Corporation Nigeria (“Sinopec”), and Addax Energy Nigeria Limited (“Addax Ltd.”) to assist ERHC in leveraging its interests in the JDZ. ERHC currently has no other operations.
Cash Equivalents
Cash Equivalents

ERHC considers all highly liquid short-term investments with an original maturity of three months or less, when purchased, to be cash equivalents.
 
Investment in Oando Energy Resources (OER)
Investment in Oando Energy Resources (OER)

The Company's investments in common stock and warrants are carried at market value.  Both stocks and warrants are accounted for as available for sale securities, and changes in their fair value are recognized in other comprehensive income (loss).
Furniture, Fixtures and Equipments
Furniture, Fixtures and Equipment

Furniture, fixtures and equipment are stated at cost and include expenditures for renewals and improvements and capitalized interest. Maintenance and repairs are charged to current operations. When property is retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts, and any gain or loss on disposition is included in income. Depreciation is provided principally on the straight-line method over the estimated service lives of the assets. In general, office furniture is depreciated over 7 years, office equipment over 5 years and computer equipment over 3 years.
Successful Efforts
Successful Efforts

ERHC uses the successful efforts method of accounting for oil and gas producing activities.  Under this method, acquisition costs for proved and unproved properties are capitalized when incurred.  Exploration costs, including geological and geophysical costs, the costs of carrying and retaining unproved properties and exploratory dry hole drilling costs, are expensed.  Development costs, including the costs to drill and equip development wells and successful exploratory drilling costs to locate proved reserves are capitalized. Exploratory drilling costs are capitalized when incurred pending the determination of whether a well has found proved reserves.  A determination of whether a well has found proved reserves is made after drilling is completed. The determination is based on a process that relies on interpretations of available geologic, geophysics, and engineering data.  If a well is determined to be successful, the capitalized drilling costs will be reclassified as part of the cost of the well.  If a well is determined to be unsuccessful, the capitalized drilling costs will be charged to expense in the period the determination is made.  If an exploratory well requires a major capital expenditure before production can begin, the cost of drilling the exploratory well will continue to be carried as an asset pending determination of whether proved reserves have been found only as long as: i) the well has found a sufficient quantity of reserves to justify its completion as a producing well if the required capital expenditure is made and ii) drilling of the additional exploratory wells is under way or firmly planned for the near future.  If drilling in the area is not under way or firmly planned, or if the well has not found a commercially producible quantity of reserves, the exploratory well is assumed to be impaired, and its costs are charged to expense.

In the absence of a determination as to whether the reserves that have been found can be classified as proved, the costs of drilling such an exploratory well is not carried as an asset for more than one year following completion of drilling.  If, after that year has passed, a determination that proved reserves exist cannot be made, the well is assumed to be impaired, and its costs are charged to expense.  Its costs can, however, continue to be capitalized if sufficient quantities of reserves are discovered in the well to justify its completion as a producing well and sufficient progress is made in assessing the reserves and the well’s economic and operating feasibility.

The impairment of unamortized capital costs is measured at a lease level and is reduced to fair value if it is determined that the sum of expected future net cash flows is less than the net book value. ERHC determines if impairment has occurred through either adverse changes or as a result of the annual review of all fields.

Development costs of proved oil and gas properties, including estimated dismantlement, restoration and abandonment costs and acquisition costs, are depreciated and depleted on a field basis by the units-of-production method using proved developed and proved reserves, respectively. The costs of unproved oil and gas properties are generally combined and impaired over a period that is based on the average holding period for such properties and the Company’s experience of successful drilling.
Impairment of Long-lived Assets
Impairment of Long-lived Assets

ERHC evaluates the recoverability of long-lived assets when events and circumstances indicate that such assets might be impaired.  ERHC determines impairment by comparing the undiscounted future cash flows estimated to be generated by these assets to their respective carrying amounts.  Impairments are charged to operations in the period to which events and circumstances indicate that such assets might be impaired.  ERHC has evaluated its investments located in Republic Kenya, Republic of Chad and in its DRSTP concession fee in light of its 2003 Option Agreement (see Note 5 and there have been no events or circumstances that would indicate that such assets might be impaired).
Income Taxes
Income Taxes

Income taxes are accounted for under the assets and liability method.  Under this method, the deferred tax assets and liabilities are estimated based upon the difference between the financial statement and tax bases of assets and liabilities using tax rates in effect for the year in which the Company expects the differences to affect taxable income. The tax consequences of most events recognized in the current year’s financial statements are included in determining income taxes currently payable. However, because tax laws and financial accounting standards differ in their recognition and measurement of assets, liabilities, equity, revenues, expenses, gains and losses, differences arise between the amount of taxable income and pretax financial income for a year and between the tax bases of assets or liabilities and their reported amounts in the financial statements. Because the Company assumes that the reported amounts of assets and liabilities will be recovered and settled, respectively, a difference between the tax basis of an asset or a liability and its reported amount in the balance sheet will result in a taxable or a deductible amount in some future years when the related liabilities are settled or the reported amounts of the assets are recovered, which gives rise to a deferred tax asset. The Company must then assess the likelihood that the deferred tax assets will be recovered from future taxable income and to the extent the Company believes that recovery is not likely, the Company must establish a valuation allowance.

The Company estimates the provision for income taxes based on income before income taxes for each tax jurisdiction in which the Company has established operations. The Company does not provide incremental U.S. income taxes on un-remitted foreign earnings taxed at rates less than the U.S. tax rates as such earnings are considered permanently invested.
 
The Company follows the FASB guidance on accounting for uncertainty in income taxes which provides a financial statement recognition threshold and measurement attribute for a tax position taken or expected to be taken in a tax return. Under this guidance, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The guidance also extends to de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and income tax disclosures.
Net Loss Per Share
Net Loss Per Share

Basic net loss per share is computed by dividing net loss by the weighted average number of common shares outstanding during the period.  Diluted loss per share is computed by dividing net loss by the weighted average number of shares outstanding, after giving effect to potentially dilutive common share equivalents outstanding during the period.  Potentially dilutive common share equivalents are not included in the computation of diluted loss per share if they are anti-dilutive.  Diluted loss per common share is the same as basic for all periods presented because the effect of potentially dilutive common shares arising from outstanding stock warrants and options was anti-dilutive. For the years ended September 30, 2015 and 2014, potential dilutive securities had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share.
Stock-based Compensation
Stock-based Compensation

ERHC recognizes compensation costs resulting from the issuance of stock-based awards to employees and directors over the requisite period based on the fair value of each stock award on the grant date.
Recent Accounting Pronouncements
Recent Accounting Pronouncements

There have been no recently issued accounting pronouncements that have had or are expected to have a material impact on the Company based on the financial statements.


v3.3.1.900
Fair Value of Financial Instruments (Tables)
 12 Months Ended
Sep. 30, 2015
Fair Value of Financial Instruments [Abstract]  
Summary of Financial Assets and Financial Liabilities Measured at Fair Value on a Recurring Basis
The following table summarizes financial assets and financial liabilities measured at fair value on a recurring basis as of September 30, 2015 and 2014, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value:

September 30, 2015
 
  
Quoted Prices In an Active Market for Identical Assets
(Level 1)
  
Significant Other Observable Inputs
(Level 2)
  
Significant Unobservable Inputs
(Level 3)
  
Total
 
         
Marketable equity securities - Oando Energy Resources:
 
$
211,699
  
$
-
  
$
-
  
$
211,699
 
Derivative liability
 $
-
  $ 
-
  $ 
(725,898
)  $ 
(725,898
) 

September 30, 2014
 
  
Quoted Prices In an Active Market for Identical Assets
(Level 1)
  
Significant  Other Observable Inputs
(Level 2)
  
Significant Unobservable Inputs
(Level 3)
  
Total
 
         
Marketable equity securities - Oando Energy Resources:
 
$
669,476
  
$
-
  
$
-
  
$
669,476
 
Derivative liability
 $
-
  $
-
  $
(1,021,942
)  $
(1,021,942
) 
2-Year Warrants
 $ 
1,926
  $
-
  $
-
  $
1,926
 
Summary of Changes in Fair Value of the Company's Level 3 Financial Liabilities
The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities as of September 30, 2015:
 
  
Derivative
Liability
 
   
Balance at September 30, 2014
 
$
1,021,942
 
Increase in derivative value due to issuances of convertible promissory notes
  
1,480,777
 
Decrease in derivative value due to convertible promissory notes converted to common stocks
  
(2,907,064
)
Day 1 loss on derivative liabilities
  
1,024,292
 
Change in fair market value of derivative liabilities on convertible notes due to the mark to market adjustment
  
111,849
 
Change in fair market value of derivative liabilities on tainted warrants due to the mark to market adjustment
  
(5,898
)
     
Balance at September 30, 2015
 
$
725,898
 
 
The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities as of September 30, 2014:
 
  
Derivative Liability
 
   
Balance at September 30, 2013
 
$
-
 
Increase in derivative value due to issuances of convertible promissory notes
  
752,832
 
Day 1 loss on derivative liabilities
  
392,220
 
Increase in derivative value attributable to tainted warrants
  
13,701
 
Change in fair market value of derivative liabilities on convertible notes due to the mark to market adjustment
  
(129,008
)
Change in fair market value of derivative liabilities on tainted warrants due to the mark to market adjustment
  
(7,803
)
     
Balance at September 30, 2014
 
$
1,021,942
 


v3.3.1.900
Convertible Debt (Tables)
 12 Months Ended
Sep. 30, 2015
Convertible Debt [Abstract]  
Convertible Debt Outstanding
The Company had the following convertible debt outstanding at September 30, 2015:
 
Lender
 
Date of
Agreement
  
Term
(Months)
  
Annual
Interest Rate
   
Face Value
  
Accrued Interest
  
Discount
  
Net Convertible
Note Payable
  
Note Derivative Liability
 
Redwood Fund III
 
5/15/2014
   
6
   
12.00
%
  
$
40,000
  
$
5,918
  
$
15,867
  
$
30,051
  
$
114,005
 
Tonaquint, Inc
 
10/7/2014
   
12
   
22.00
%
(a)
  
98,177
   
46,416
   
16,700
   
127,893
   
128,566
 
JMJ Financial #3
 
10/22/2014
   
24
   
5.83
%
   
8,900
   
5,556
   
11,582
   
2,874
   
27,375
 
LG Capital #2
 
10/23/2014
   
12
   
8.00
%
   
23,533
   
2,500
   
9,398
   
16,635
   
52,628
 
Cardinal Capital Group
 
11/6/2014
   
24
   
22.00
%
(a)
  
43,998
   
30,133
   
41,984
   
32,147
   
94,158
 
Rock Capital
 
2/6/2015
   
12
   
10.00
%
   
23,005
   
-
   
20,351
   
2,654
   
67,377
 
Union Capital #3
 
2/17/2015
   
12
   
8.00
%
   
34,500
   
-
   
-
   
34,500
   
93,039
 
Adar Bay #2
 
2/19/2015
   
12
   
8.00
%
   
12,000
   
-
   
11,742
   
258
   
39,280
 
LG Capital #3
 
3/10/2015
   
12
   
8.00
%
   
52,500
   
-
   
43,388
   
9,112
   
109,470
 
              
$
336,613
  
$
90,523
  
$
171,012
  
$
256,124
  
$
725,898
 
 
During the years ended September 30, 2015 and 2014, the Company issued an aggregate of 2,063,374,370 and 0 shares of common stock for conversion of convertible debts of $1,728,370 and $0 and decrease in derivative value due to conversion of $2,474,418 and $0, respectively.
 
 
(a)
During the year ended September 30, 2015, the note was defaulted due to insufficient authorized common share to fulfill conversion request, additional interest accrual recorded due to interest rate increased to 22% from 12% related to the default.
 
The Company issued convertible notes payable that provide for the issuance of convertible notes with variable conversion provisions. Pursuant to ASC 815-15 Embedded Derivatives, the fair values of the variable conversion option and warrants and shares to be issued were recorded as derivative liabilities once the note becomes convertible on the 180 days after the effective date.

The Company had the following convertible debt outstanding at September 30, 2014:

Lender
 
Date of
Agreement
 
Term
(Months)
  
Annual
 Interest Rate
   
Face Value
  
Accrued
Interest
  
Discount
  
Deferred Debt
Origination Costs
Due at Maturity(c)
  
Net Convertible
Note Payable
  
Note Derivative
Liability
 
JMJ Financial
 
4/15/2014
 
24
   
5.83
%
(a)
 
$
100,000
  
$
1,342
  
$
95,379
  
$
11,111
  
$
17,074
  
$
117,809
 
KBM Worldwide
 
4/24/2014
 
9
   
8.00
%
   
103,500
   
4,809
   
-
   
-
   
108,309
   
-
 
KBM Worldwide
 
6/26/2014
 
9
   
8.00
%
   
53,000
   
1,487
   
-
   
-
   
54,487
   
-
 
JSJ Investments
 
4/29/2014
 
6
   
12.00
%
   
100,000
   
10,126
   
-
   
-
   
109,792
   
-
 
Adar Bays
 
5/20/2014
 
12
   
8.00
%
   
52,500
   
1,530
   
48,234
   
-
   
5,796
   
81,401
 
LG Capital
 
5/20/2014
 
12
   
8.00
%
   
52,500
   
1,530
   
48,234
   
-
   
5,796
   
68,626
 
Redwood Fund III
 
5/15/2014
 
6
   
7.85
%
(b)
  
100,000
   
5,934
   
-
   
-
   
105,934
   
-
 
Vista Capital Investments
 
6/16/2014
 
24
   
5.83
%
(b)
  
50,000
   
423
   
43,441
   
5,556
   
12,538
   
60,785
 
Tonaquint, Inc
 
7/10/2014
 
12
   
12.00
%
   
115,000
   
3,100
   
104,979
   
-
   
13,121
   
152,002
 
Union Capital
 
7/16/2014
 
12
   
8.00
%
   
30,000
   
533
   
-
   
-
   
30,533
   
-
 
Iconic Holding, LLC
 
7/16/2014
 
12
   
10.00
%
   
75,000
   
1,562
   
69,626
   
-
   
6,936
   
67,480
 
Auctus Private
 
7/29/2014
 
9
   
8.00
%
   
58,750
   
1,082
   
-
   
-
   
59,832
   
-
 
KBM Worldwide
 
8/11/2014
 
9
   
8.00
%
   
53,000
   
712
   
-
   
-
   
53,712
   
-
 
Vista Capital Investments
 
8/26/2014
 
24
   
5.83
%
(b)
  
25,000
   
70
   
24,766
   
2,777
   
3,081
   
28,000
 
KBM Worldwide
 
9/2/2014
 
9
   
8.00
%
   
47,500
   
389
   
-
   
-
   
47,889
   
-
 
JMJ Financial
 
9/3/20114
 
24
   
5.83
%
(a)
  
50,000
   
108
   
47,948
   
5,556
   
7,716
   
58,046
 
JSJ Investments
 
9/8/2014
 
6
   
12.00
%
   
100,000
   
1,447
   
87,602
   
-
   
13,845
   
217,078
 
Macallan Partners, LLC
 
9/9/2014
 
12
   
10.00
%
   
120,000
   
690
   
113,806
   
-
   
7,218
   
164,817
 
                
$
1,285,750
  
$
36,874
  
$
684,015
  
$
25,000
  
$
663,609
  
$
1,016,044
 

(a)Implied interest rate. The note is subject to a one time 12% interest charge unless repaid within 90 days
(b)Implied interest rate. The note is subject to a one time 12% interest charge regardless of how long it has been outstanding
(c)Original Issue Discount due at maturity of the note
Summary of Conversion Terms of the Notes Outstanding
The following table summarizes conversion terms of the notes outstanding at September 30, 2015:

Lender
 
Date of Agreement
 
Term Of Conversion
 
Eligible for
Conversion
       
Redwood Fund III
 
May 15, 2014
 
Conversion Price shall be 55% of the lowest traded price, determined on the then current trading market for the Company’s common stock, for 20 trading days prior to conversion.
 
180 after the effective dates
JMJ Financial
 
October 22, 2014
 
Conversion Price shall be lesser of $0.06 or 60% of lowest trade price in the 25 trading days previous to conversion.
 
180 after the effective dates
Tonaquint, Inc
 
October 7, 2014
 
Conversion price shall be 65% (the “Conversion Factor”) of the lowest intra-day trade price of Borrower’s common stock (“Common Stock”) in the twenty-five (25) Trading Days immediately preceding the Conversion .
 
180 after the effective date
LG Capital #2
 
October 23, 2014
 
Conversion price shall be 50% of the lowest trading price of the Common Stock as reported on the National Quotations Bureau OTCQB exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future, for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company.
 
180 after the effective date
Cardinal Capital Group
 
November 6, 2014
 
Conversion price shall equal the lesser of (a) $0.05 or (b) 60% of the lowest trade occurring during the twenty five (25) consecutive Trading Days immediately preceding the applicable Conversion Date on which the Holder elects to convert all or part of this Note, subject to adjustment as provided in this Note.
 
180 after the effective date
Rock Capital
 
February 6, 2015
 
Conversion price shall equal be 55% of the lowest closing bid price of the Common Stock as reported on the National Quotations Bureau OTCQB exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future ("Exchange"), for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company (provided such Notice of Conversion is delivered by fax or other electronic method of communication to the Company after 4 P.M. Eastern Standard or Daylight Savings Time if the Holder wishes to include the same day closing price).
 
180 after the effective date
Union Capital
 
February 17, 2015
 
Conversion price shall equal be 55% of the lowest closing bid price of the Common Stock as reported on the National Quotations Bureau OTCQB exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future ("Exchange"), for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company (provided such Notice of Conversion is delivered by fax or other electronic method of communication to the Company after 4 P.M. Eastern Standard or Daylight Savings Time if the Holder wishes to include the same day closing price).
 
180 after the effective dates
Adar Bay
 
February 19, 2015
 
Conversion price shall equal be 50% of the lowest trading price of the Common Stock as reported on the National Quotations Bureau OTCQB exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future, for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company.
 
180 after the effective date
LG Capital #3
 
March 10, 2015
 
Conversion price shall equal be 60% of the lowest trading price of the Common Stock as reported on the National Quotations Bureau OTCQB exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future, for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company.
 
180 after the effective date
Deferred Origination Costs Related to the Convertible Notes
As of September 30, 2015, Company recorded the following deferred origination costs related to the convertible notes:
 
Lender
 
Date of
Agreement
 
Finder's Fees
  
Deferred Debt
Origination Costs
Due at Maturity
  
Legal and Other
Debt Origination
Costs
  
Deferred Debt
Origination Costs at
September 30, 2014
  
Additions
  
Amortization
  
Deferred
Debt
Origination
Costs at
September
30, 2015
                
JMJ Financial #1
 
04/15/14
 
$
10,000
  
$
11,111
  
$
-
  
$
18,896
  
$
-
  
$
18,896
  
$
-
KBM Worldwide #1
 
04/24/14
  
10,000
   
-
   
3,500
   
7,692
   
-
   
7,692
   
-
KBM Worldwide #2
 
06/26/14
  
5,000
   
-
   
3,000
   
6,247
   
-
   
6,247
   
-
JSJ Investments #1
 
04/29/14
  
10,000
   
-
   
-
   
1,562
   
-
   
1,562
   
-
Adar Bay
 
05/20/14
  
5,000
   
-
   
2,500
   
4,900
   
-
   
4,900
   
-
LG Capital
 
05/20/14
  
5,000
   
-
   
2,500
   
4,900
   
-
   
4,900
   
-
Redwood Fund III
 
05/15/14
  
10,000
   
-
   
-
   
2,438
   
-
   
2,438
   
-
Vista Capital Investments #1
 
06/16/14
  
5,000
   
5,556
   
-
   
9,860
   
-
   
9,860
   
-
Various
 
Various
  
-
   
-
   
52,500
   
25,596
   
18,700
   
29,956
   
14,340
Tonaquint, Inc #1
 
07/10/14
  
10,000
   
10,000
   
5,000
   
23,898
   
-
   
23,898
   
-
Union Capital
 
07/16/14
  
-
   
-
   
4,500
   
4,500
   
-
   
4,500
   
-
Iconic Holding, LLC
 
07/16/14
  
6,750
   
7,500
   
-
   
14,250
   
-
   
14,250
   
-
Acutus Private
 
07/29/14
  
5,250
   
-
   
6,250
   
10,292
   
-
   
10,292
   
-
KBM Worldwide #3
 
08/11/14
  
5,000
   
-
   
3,000
   
7,160
   
-
   
7,160
   
-
Vista Capital Investments #2
 
08/26/14
  
2,500
   
2,777
   
-
   
5,277
   
-
   
5,277
   
-
KBM Worldwide #4
 
09/02/14
  
4,500
   
-
   
2,500
   
6,540
   
-
   
6,540
   
-
JMJ Financial #2
 
09/03/14
  
5,000
   
5,556
   
-
   
10,556
   
-
   
10,556
   
-
JSJ Investments #2
 
09/08/14
  
10,000
   
-
   
2,000
   
11,759
   
-
   
11,759
   
-
Macallan Partners, LLC
 
09/09/14
  
-
   
12,000
   
-
   
12,000
   
-
   
12,000
   
-
Tonaquint, Inc #2
 
10/07/14
  
10,000
   
5,000
   
15,000
   
-
   
30,000
   
14,902
   
15,098
JMJ Financial # 3
 
10/22/14
  
5,000
   
-
   
5,556
   
-
   
10,556
   
5,556
   
5,000
LG Capital #2
 
10/23/14
  
5,000
   
2,500
   
2,500
   
-
   
10,000
   
9,494
   
506
Cardinal Group
 
11/06/14
  
-
   
8,500
   
6,500
   
-
   
15,000
   
5,667
   
9,333
KBM Worldwide #7
 
01/12/15
  
-
   
4,500
   
-
   
-
   
4,500
   
-
   
4,500
Rock Capital
 
02/06/15
  
-
   
1,000
   
4,500
   
-
   
5,500
   
189
   
5,311
Union Capital #3
 
02/17/15
  
-
   
1,500
   
4,500
   
-
   
6,000
   
4,500
   
1,500
Adar Bay #2
 
02/19/15
  
-
   
3,500
   
-
   
-
   
3,500
   
-
   
3,500
LG Capital #3
 
03/10/15
  
-
   
4,000
   
7,500
   
-
   
11,500
   
8,878
   
2,622
Vista #3
 
03/02/15
  
-
   
-
   
5,800
   
-
   
5,800
   
5,800
   
-
                             
-
     
$
129,000
  
$
85,000
  
$
139,106
  
$
188,323
  
$
121,056
  
$
247,669
  
$
61,710
 
As of September 30, 2014, Company recorded the following deferred origination costs related to the convertible notes:

Lender
 
Date of Agreement
 
Transaction Costs
  
Deferred Debt Origination Costs Due at Maturity
  
Legal and Other Debt Origination Costs
  
Initial Deferred Origination Costs
  
Amortization
  
Net Deferred Debt Origination Costs
 
JMJ Financial
 
4/15/2014
 
$
10,000
  
$
11,111
  
$
-
  
$
21,111
  
$
2,215
  
$
18,896
 
KBM Worldwide
 
4/24/2014
  
10,000
   
-
   
3,500
   
13,500
   
5,808
   
7,692
 
KBM Worldwide
 
6/26/2014
  
5,000
   
-
   
3,000
   
8,000
   
1,753
   
6,247
 
JSJ Investments
 
4/29/2014
  
10,000
   
-
   
-
   
10,000
   
8,438
   
1,562
 
Adar Bays
 
5/20/2014
  
5,000
   
-
   
2,500
   
7,500
   
2,600
   
4,900
 
LG Capital
 
5/20/2014
  
5,000
   
-
   
2,500
   
7,500
   
2,600
   
4,900
 
Redwood Fund III
 
5/15/2014
  
10,000
   
-
   
-
   
10,000
   
7,562
   
2,438
 
Vista Capital Investments
 
6/16/2014
  
5,000
   
5,556
   
-
   
10,556
   
696
   
9,860
 
Various
 
Various
  
-
   
-
   
33,800
   
33,800
   
5,693
   
28,107
 
Tonaquint, Inc
 
7/10/2014
  
10,000
   
-
   
15,000
   
25,000
   
1,102
   
23,898
 
Union Capital
 
7/16/2014
  
-
   
-
   
4,500
   
4,500
   
-
   
4,500
 
Iconic Holding, LLC
 
7/16/2014
  
6,750
   
-
   
7,500
   
14,250
   
-
   
14,250
 
Auctus Private
 
7/29/2014
  
5,250
   
-
   
6,250
   
11,500
   
1,208
   
10,292
 
KBM Worldwide
 
8/11/2014
  
5,000
   
-
   
3,000
   
8,000
   
840
   
7,160
 
Vista Capital Investments
 
8/26/2014
  
2,500
   
2,777
   
-
   
5,277
   
-
   
5,277
 
KBM Worldwide
 
9/2/2014
  
4,500
   
-
   
2,500
   
7,000
   
460
   
6,540
 
JMJ Financial
 
9/3/2014
  
5,000
   
5,556
   
-
   
10,556
   
-
   
10,556
 
JSJ Investments
 
9/8/2014
  
10,000
   
-
   
2,000
   
12,000
   
241
   
11,759
 
Macallan Partners, LLC
 
9/9/2014
  
-
   
-
   
12,000
   
12,000
   
-
   
12,000
 
                           
     
$
109,000
  
$
25,000
  
$
98,050
  
$
232,050
  
$
41,216
  
$
190.834
 


v3.3.1.900
Oil and Gas Concessions (Tables)
 12 Months Ended
Sep. 30, 2015
Oil and Gas Concessions [Abstract]  
Analysis of Cost of Oil and Gas Concessions
Following is an analysis of the cost of oil and gas concessions at September 30, 2015 and 2014:
 
  
2015
  
2014
 
     
DRSTP concession
 
$
3,113,795
  
$
3,113,795
 
Chad concession
  
2,800,600
   
2,800,600
 
Pending concessions in other African countries
  
101,619
   
91,840
 
         
  
$
6,016,014
  
$
6,006,235
 
ERHC Rights in JDZ and EEZ blocks
The following represents ERHC’s current rights in the JDZ and EEZ blocks:
 
Block
 
ERHC Original Participating Interest
 
ERHC Joint Bid Participating Interest
 
Participating Interest(s) Transferred
 
Current ERHC Retained Participating Interest
 
 Remaining Cost Allocated to Blocks
JDZ 2
 
30.00%
 
35.00%
 
43.00%
 
22.00%
 
$
-
JDZ 3
 
20.00%
 
5.00%
 
15.00%
 
10.00%
  
-
JDZ 4
 
25.00%
 
35.00%
 
40.50%
 
19.50%
  
-
JDZ 5
 
15.00%
 
 -
 
 -
 
15.00% (in arbitration)
  
567,900
JDZ 6
 
15.00%
 
 -
 
 -
 
15.00% (in arbitration)
  
567,900
JDZ 9
 
20.00%
 
 -
 
 -
 
20.00%
  
567,900
EEZ 4
 
100.00%
 
 -
 
 -
 
100.00%
  
567,900
EEZ 11
 
100.00%
  -  - 
100.00%
  
842,195
Chad Concession [Member]  
Costs Incurred, Oil and Gas Property Acquisition, Exploration, and Development Activities [Line Items]  
Analysis of Costs Paid, Payable or Incurred
The following is an analysis of the costs paid or incurred at September 30, 2015 and 2014:
 
  
2015
  
2014
 
     
Signature bonus
 
$
2,000,000
  
$
2,000,000
 
Advisers’ and ancillary costs related to the PSC
  
320,600
   
320,600
 
Legal fees and costs for the drafting and negotiation of the PSC, as provided in PSC
  
480,000
   
480,000
 
         
  
$
2,800,600
  
$
2,800,600
 
 
ERHC is also committed under the PSC to:

a.spend at least $15,000,000 over the first five years on a minimum work program and at least an additional $1,000,000 over a further period of up to three years

b.incur surface fees of $16,360 per calendar year during the first validity period starting on July 12, 2012, and lasting for up to eight years.  Surface fees for subsequent periods will depend on the exploration progress as well as on the acreage retained by ERHC.


v3.3.1.900
Income Taxes (Tables)
 12 Months Ended
Sep. 30, 2015
Income Taxes [Abstract]  
Composition of Deferred Tax Assets and the Related Tax Effects
The composition of deferred tax assets and the related tax effects at September 30, 2015 and 2014 are as follows:
 
  
2015
  
2014
 
Net operating losses
 
$
11,619,113
  
$
8,753,206
 
Income tax receivable
  
-
   
2,018,398
 
Allowance for loss on deposits
  
1,443,651
   
1,799,584
 
Other
  
1,702,196
   
827,145
 
Total deferred tax assets
  
14,764,960
   
13,398,333
 
Valuation allowance
  
(14,764,960
)
  
(11,379,800
)
         
Net deferred tax asset
 
$
-
  
$
2,018,533
 
Income Tax Reconciliation
The difference between the income tax benefit (provision) in the accompanying statement of operations and the amount that would result if the U.S. Federal statutory rate of 34% were applied to pre-tax income (loss) for years ended September 30, 2015 and 2014, is as follows:
 
  
2015
  
2014
 
     
Income tax benefit at federal statutory rate
 
$
2,940,978
  
$
673,402
 
Change in valuation allowance
  
(6,113,573
)
  
(637,154
)
Expiration and adjustment of NOLs
  
1,019,766
   
(94,021
)
Stock compensation
  
(2,856
)
  
(9,166
)
Other
  
137,152
 
  
66,939
 
  
$
(2,018,533
) 
$
-
 


v3.3.1.900
Shareholder's Equity (Tables)
 12 Months Ended
Sep. 30, 2015
Shareholder's Equity [Abstract]  
Weighted Average Assumptions Used In Valuation of Options Using Lattice Model
On January 6, 2012, the Board of Directors granted a total of 4,750,000 stock options to officers and board of directors members of the Company under the Company’s 2004 Stock Option Plan. The options vest over two years, are exercisable for a period of 2 years and have a $0.20 strike price. However, the options are only exercisable if the Company’s share price reaches $0.75 per share and remains consistently at or above that level for a period of one month.  They have a grant-date fair value of $63,711 or $0.013 per share based on and independent valuation of the options using a lattice model and the following weighted average assumptions:

Risk free interest rate
  
0.25
%
Dividend yield
  
0.00
%
Annual volatility
  
105.97
%
Exit/Attrition rates
  
2.00
%
Target exercise multiple
  
2.14
%
Stock Warrants Summary
Information regarding warrant, their respective changes and their weighted average exercise prices as of and for the fiscal years ended September 30, 2015 and 2014 are as follows:
 
Description
 
Warrants
  
Weighted Average Exercise Price
  
Market Price Intrinsic Value
 
       
Balance at September 30, 2013
  
13,777,729
   
0.32
   
-
 
Granted
  
-
         
Exercised
  
-
         
Expired or cancelled
  
6,500,000
         
Balance at September 30, 2014
  
7,277,729
   
0.28
   
-
 
Granted
  
-
         
Exercised
  
-
         
Expired or cancelled
  
459,546
   
0.28
     
Balance at September 30, 2015
  
6,818,183
       
-
 


v3.3.1.900
Commitments and Contingencies (Tables)
 12 Months Ended
Sep. 30, 2015
Commitments and Contingencies [Abstract]  
Future Remaining Annual Minimum Lease Payments
ERHC leases office space at 5444 Westheimer Road, Houston, Texas.  The lease for office space expires July 31, 2017.  The lease calls for monthly base rent payments of $9,825 for approximately 5,200 square feet.  During the years ended September 30, 2015 and 2014, ERHC incurred lease expenses of $117,895 and $117,895, respectively.  The future remaining annual minimum lease payments under this lease are as follows:

Year Ended
September 30,
 
Amount
 
   
2016
 
$
131,638
 
2017
  
110,968
 
2018
  
-
 
     
  
$
242,606
 


v3.3.1.900
Summary of Significant Accounting Policies (Details)
 12 Months Ended
Sep. 30, 2015
FinancialInstitution
Concentration of risks [Abstract]  
Number of financial institutions 7
Furniture, Fixtures, and Equipment [Line Items]  
Tax benefits recognized in the financial statements 50.00%
Office Furniture [Member]  
Furniture, Fixtures, and Equipment [Line Items]  
Useful life 7 years
Office Equipment [Member]  
Furniture, Fixtures, and Equipment [Line Items]  
Useful life 5 years
Computer Equipment [Member]  
Furniture, Fixtures, and Equipment [Line Items]  
Useful life 3 years


v3.3.1.900
Fair Value of Financial Instruments (Details) - USD ($)
 12 Months Ended
Sep. 30, 2015
Sep. 30, 2014
Fair Value of Financial Instruments [Abstract]    
Increase in stockholders' equity in accumulated other comprehensive income $ (457,130) $ 107,877
Investment in common stock and warrants of OER $ 211,699 $ 671,402
Shares sold 800 0
Recognized loss on shares sold $ 2,573 $ 0
Fair value, assets and liabilities measured on recurring basis [Line Items]    
Derivative Liability (725,898) (1,016,044)
Changes in Fair Value of Plan's Level 3 Liabilities [Roll Forward]    
Increase/Decrease in derivative value 105,951 (136,811)
Warrant [Member]    
Fair value, assets and liabilities measured on recurring basis [Line Items]    
Derivative Liability (725,898) (1,021,942)
Changes in Fair Value of Plan's Level 3 Liabilities [Roll Forward]    
Change in fair market value of derivative liabilities 105,951 136,811
Recurring [Member]    
Fair value, assets and liabilities measured on recurring basis [Line Items]    
Marketable equity securities - Oando Energy Resources: 211,699 669,476
Derivative Liability (725,898) (1,021,942)
2-Year Warrants   1,926
Recurring [Member] | Quoted Prices In an Active Market for Identical Assets (Level 1) [Member]    
Fair value, assets and liabilities measured on recurring basis [Line Items]    
Marketable equity securities - Oando Energy Resources: 211,699 669,476
Derivative Liability 0 0
2-Year Warrants   1,926
Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]    
Fair value, assets and liabilities measured on recurring basis [Line Items]    
Marketable equity securities - Oando Energy Resources: 0 0
Derivative Liability 0 0
2-Year Warrants   0
Recurring [Member] | Significant Unobservable inputs (Level 3) [Member]    
Fair value, assets and liabilities measured on recurring basis [Line Items]    
Marketable equity securities - Oando Energy Resources: 0 0
Derivative Liability (725,898) (1,021,942)
2-Year Warrants   0
Derivative Liability [Member] | Significant Unobservable inputs (Level 3) [Member]    
Changes in Fair Value of Plan's Level 3 Liabilities [Roll Forward]    
Balance at September 30, 2013 1,021,942 0
Increase/Decrease in derivative value 1,024,292 392,220
Balance at September 30, 2014 725,898 1,021,942
Derivative Liability [Member] | Significant Unobservable inputs (Level 3) [Member] | Warrant [Member]    
Changes in Fair Value of Plan's Level 3 Liabilities [Roll Forward]    
Increase/Decrease in derivative value   13,701
Change in fair market value of derivative liabilities (5,898) (7,803)
Derivative Liability [Member] | Significant Unobservable inputs (Level 3) [Member] | Convertible Notes [Member]    
Changes in Fair Value of Plan's Level 3 Liabilities [Roll Forward]    
Increase/Decrease in derivative value 1,480,777 752,832
Change in fair market value of derivative liabilities 111,849 $ (129,008)
Derivative Liability [Member] | Significant Unobservable inputs (Level 3) [Member] | Convertible Debt Securities [Member]    
Changes in Fair Value of Plan's Level 3 Liabilities [Roll Forward]    
Increase/Decrease in derivative value $ (2,907,064)  


v3.3.1.900
Convertible Debt (Details) - USD ($)
 12 Months Ended
Sep. 30, 2015
Sep. 30, 2014
Line of Credit Facility [Line Items]    
Face Value $ 336,613 $ 1,285,750
Accrued Interest 90,523 36,874
Discount 171,012 684,015
Deferred Debt Origination Costs Due at Maturity 85,000 25,000 [1]
Net Convertible Note Payable 256,124 663,609
Note Derivative Liability $ 725,898 $ 1,016,044
Implied interest rate 12.00%  
Charge repaid duration 90 days  
Number of share issued for convertible debt upon conversion (in shares) 2,063,374,370 0
Value of shares issued for convertible debt upon conversion $ 1,728,370 $ 0
Decrease in derivative value due to conversion $ 2,474,418 0
Effective date from which note becomes convertible 180 days  
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs $ 129,000 109,000
Deferred Debt Origination Costs Due at Maturity 85,000 25,000 [1]
Legal and Other Debt Origination Costs 139,106 98,050
Initial Deferred Origination Costs 188,323 232,050
Amortization 247,669 41,216
Net Deferred Debt Origination Costs $ 61,710 $ 190,834
Maximum [Member]    
Line of Credit Facility [Line Items]    
Annual Interest Rate 22.00%  
Minimum [Member]    
Line of Credit Facility [Line Items]    
Annual Interest Rate 12.00%  
JMJ Financial [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement   Apr. 15, 2014
Term   24 months
Annual Interest Rate [2]   5.83%
Face Value   $ 100,000
Accrued Interest   1,342
Discount   95,379
Deferred Debt Origination Costs Due at Maturity [1]   11,111
Net Convertible Note Payable   17,074
Note Derivative Liability   117,809
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs   10,000
Deferred Debt Origination Costs Due at Maturity [1]   11,111
Legal and Other Debt Origination Costs   0
Initial Deferred Origination Costs   21,111
Amortization   2,215
Net Deferred Debt Origination Costs   $ 18,896
Date of Agreement Oct. 22, 2014  
Term of Conversion Conversion Price shall be lesser of $0.06 or 60% of lowest trade price in the 25 trading days previous to conversion.  
Conversion price 60.00%  
Conversion price (in dollars per share) $ 0.06  
Trading days 25 trading days prior to conversion  
Calculation period 25 days  
Eligible for Conversion 180 after the effective dates  
Eligible period for conversion 180 days  
KBM World wide [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement   Apr. 24, 2014
Term   9 months
Annual Interest Rate   8.00%
Face Value   $ 103,500
Accrued Interest   4,809
Discount   0
Deferred Debt Origination Costs Due at Maturity [1]   0
Net Convertible Note Payable   108,309
Note Derivative Liability   0
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs   10,000
Deferred Debt Origination Costs Due at Maturity [1]   0
Legal and Other Debt Origination Costs   3,500
Initial Deferred Origination Costs   13,500
Amortization   5,808
Net Deferred Debt Origination Costs   $ 7,692
KBM Worldwide 1 [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Apr. 24, 2014 Jun. 26, 2014
Term   9 months
Annual Interest Rate   8.00%
Face Value   $ 53,000
Accrued Interest   1,487
Discount   0
Deferred Debt Origination Costs Due at Maturity $ 0 0 [1]
Net Convertible Note Payable   54,487
Note Derivative Liability   0
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 10,000 5,000
Deferred Debt Origination Costs Due at Maturity 0 0 [1]
Legal and Other Debt Origination Costs 3,500 3,000
Initial Deferred Origination Costs 7,692 8,000
Additions 0  
Amortization 7,692 1,753
Net Deferred Debt Origination Costs $ 0 $ 6,247
JSJ Investments [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement   Apr. 29, 2014
Term   6 months
Annual Interest Rate   12.00%
Face Value   $ 100,000
Accrued Interest   10,126
Discount   0
Deferred Debt Origination Costs Due at Maturity [1]   0
Net Convertible Note Payable   109,792
Note Derivative Liability   0
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs   10,000
Deferred Debt Origination Costs Due at Maturity [1]   0
Legal and Other Debt Origination Costs   0
Initial Deferred Origination Costs   10,000
Amortization   8,438
Net Deferred Debt Origination Costs   $ 1,562
Adar Bay [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement May 20, 2014 May 20, 2014
Term   12 months
Annual Interest Rate   8.00%
Face Value   $ 52,500
Accrued Interest   1,530
Discount   48,234
Deferred Debt Origination Costs Due at Maturity $ 0 0 [1]
Net Convertible Note Payable   5,796
Note Derivative Liability   81,401
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 5,000 5,000
Deferred Debt Origination Costs Due at Maturity 0 0 [1]
Legal and Other Debt Origination Costs 2,500 2,500
Initial Deferred Origination Costs 4,900 7,500
Additions 0  
Amortization 4,900 2,600
Net Deferred Debt Origination Costs $ 0 $ 4,900
Date of Agreement Feb. 19, 2015  
Term of Conversion Conversion price shall equal be 50% of the lowest trading price of the Common Stock as reported on the National Quotations Bureau OTCQB exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future, for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company.  
Conversion price 50.00%  
Trading days 20 trading days prior to conversion  
Calculation period 20 days  
Eligible for Conversion 180 after the effective dates  
Eligible period for conversion 180 days  
LG Capital [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement May 20, 2014 May 20, 2014
Term   12 months
Annual Interest Rate   8.00%
Face Value   $ 52,500
Accrued Interest   1,530
Discount   48,234
Deferred Debt Origination Costs Due at Maturity $ 0 0 [1]
Net Convertible Note Payable   5,796
Note Derivative Liability   68,626
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 5,000 5,000
Deferred Debt Origination Costs Due at Maturity 0 0 [1]
Legal and Other Debt Origination Costs 2,500 2,500
Initial Deferred Origination Costs 4,900 7,500
Additions 0  
Amortization 4,900 2,600
Net Deferred Debt Origination Costs $ 0 $ 4,900
Redwood Fund III [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement May 15, 2014 May 15, 2014
Term 6 months 6 months
Annual Interest Rate 12.00% 7.85% [3]
Face Value $ 40,000 $ 100,000
Accrued Interest 5,918 5,934
Discount 15,867 0
Deferred Debt Origination Costs Due at Maturity 0 0 [1]
Net Convertible Note Payable 30,051 105,934
Note Derivative Liability 114,005 0
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 10,000 10,000
Deferred Debt Origination Costs Due at Maturity 0 0 [1]
Legal and Other Debt Origination Costs 0 0
Initial Deferred Origination Costs 2,438 10,000
Additions 0  
Amortization 2,438 7,562
Net Deferred Debt Origination Costs $ 0 $ 2,438
Date of Agreement May 15, 2014  
Term of Conversion Conversion Price shall be 55% of the lowest traded price, determined on the then current trading market for the Company’s common stock, for 20 trading days prior to conversion.  
Conversion price 55.00%  
Trading days 20 trading days prior to conversion  
Calculation period 20 days  
Eligible for Conversion 180 after the effective dates  
Eligible period for conversion 180 days  
Vista Capital Investments [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement   Jun. 16, 2014
Term   24 months
Annual Interest Rate [3]   5.83%
Face Value   $ 50,000
Accrued Interest   423
Discount   43,441
Deferred Debt Origination Costs Due at Maturity [1]   5,556
Net Convertible Note Payable   12,538
Note Derivative Liability   60,785
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs   5,000
Deferred Debt Origination Costs Due at Maturity [1]   5,556
Legal and Other Debt Origination Costs   0
Initial Deferred Origination Costs   10,556
Amortization   696
Net Deferred Debt Origination Costs   9,860
JMJ Financial 2 [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Sep. 03, 2014  
Deferred Debt Origination Costs Due at Maturity $ 5,556  
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 5,000  
Deferred Debt Origination Costs Due at Maturity 5,556  
Legal and Other Debt Origination Costs 0  
Initial Deferred Origination Costs 10,556  
Additions 0  
Amortization 10,556  
Net Deferred Debt Origination Costs $ 0  
JMJ Financial 3 [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Oct. 22, 2014  
Term 24 months  
Annual Interest Rate 5.83%  
Face Value $ 8,900  
Accrued Interest 5,556  
Discount 11,582  
Deferred Debt Origination Costs Due at Maturity 0  
Net Convertible Note Payable 2,874  
Note Derivative Liability 27,375  
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 5,000  
Deferred Debt Origination Costs Due at Maturity 0  
Legal and Other Debt Origination Costs 5,556  
Initial Deferred Origination Costs 0  
Additions 10,556  
Amortization 5,556  
Net Deferred Debt Origination Costs $ 5,000  
LG Capital 2 [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Oct. 23, 2014  
Term 12 months  
Annual Interest Rate 8.00%  
Face Value $ 23,533  
Accrued Interest 2,500  
Discount 9,398  
Deferred Debt Origination Costs Due at Maturity 2,500  
Net Convertible Note Payable 16,635  
Note Derivative Liability 52,628  
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 5,000  
Deferred Debt Origination Costs Due at Maturity 2,500  
Legal and Other Debt Origination Costs 2,500  
Initial Deferred Origination Costs 0  
Additions 10,000  
Amortization 9,494  
Net Deferred Debt Origination Costs $ 506  
Date of Agreement Oct. 23, 2014  
Term of Conversion Conversion price shall be 50% of the lowest trading price of the Common Stock as reported on the National Quotations Bureau OTCQB exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future, for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company.  
Conversion price 50.00%  
Trading days 20 trading days prior to conversion  
Calculation period 20 days  
Eligible for Conversion 180 after the effective dates  
Eligible period for conversion 180 days  
Cardinal Capital Group [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Nov. 06, 2014  
Term 24 months  
Annual Interest Rate [4] 22.00%  
Face Value $ 43,998  
Accrued Interest 30,133  
Discount 41,984  
Deferred Debt Origination Costs Due at Maturity 8,500  
Net Convertible Note Payable 32,147  
Note Derivative Liability 94,158  
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 0  
Deferred Debt Origination Costs Due at Maturity 8,500  
Legal and Other Debt Origination Costs 6,500  
Initial Deferred Origination Costs 0  
Additions 15,000  
Amortization 5,667  
Net Deferred Debt Origination Costs $ 9,333  
Date of Agreement Nov. 06, 2014  
Term of Conversion Conversion price shall equal the lesser of (a) $0.05 or (b) 60% of the lowest trade occurring during the twenty five (25) consecutive Trading Days immediately preceding the applicable Conversion Date on which the Holder elects to convert all or part of this Note, subject to adjustment as provided in this Note.  
Conversion price 60.00%  
Conversion price (in dollars per share) $ 0.05  
Trading days 25 trading days prior to conversion  
Calculation period 25 days  
Eligible for Conversion 180 after the effective dates  
Eligible period for conversion 180 days  
Rock Capital [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Feb. 06, 2015  
Term 12 months  
Annual Interest Rate 10.00%  
Face Value $ 23,005  
Accrued Interest 0  
Discount 20,351  
Deferred Debt Origination Costs Due at Maturity 1,000  
Net Convertible Note Payable 2,654  
Note Derivative Liability 67,377  
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 0  
Deferred Debt Origination Costs Due at Maturity 1,000  
Legal and Other Debt Origination Costs 4,500  
Initial Deferred Origination Costs 0  
Additions 5,500  
Amortization 189  
Net Deferred Debt Origination Costs $ 5,311  
Date of Agreement Feb. 06, 2015  
Term of Conversion Conversion price shall equal be 55% of the lowest closing bid price of the Common Stock as reported on the National Quotations Bureau OTCQB exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future ("Exchange"), for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company (provided such Notice of Conversion is delivered by fax or other electronic method of communication to the Company after 4 P.M. Eastern Standard or Daylight Savings Time if the Holder wishes to include the same day closing price).  
Conversion price 55.00%  
Trading days 20 trading days prior to conversion  
Calculation period 20 days  
Eligible for Conversion 180 after the effective dates  
Eligible period for conversion 180 days  
Union Capital 3 [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Feb. 17, 2015  
Term 12 months  
Annual Interest Rate 8.00%  
Face Value $ 34,500  
Accrued Interest 0  
Discount 0  
Deferred Debt Origination Costs Due at Maturity 1,500  
Net Convertible Note Payable 34,500  
Note Derivative Liability 93,039  
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 0  
Deferred Debt Origination Costs Due at Maturity 1,500  
Legal and Other Debt Origination Costs 4,500  
Initial Deferred Origination Costs 0  
Additions 6,000  
Amortization 4,500  
Net Deferred Debt Origination Costs $ 1,500  
Adar Bay 2 [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Feb. 19, 2015  
Term 12 months  
Annual Interest Rate 8.00%  
Face Value $ 12,000  
Accrued Interest 0  
Discount 11,742  
Deferred Debt Origination Costs Due at Maturity 3,500  
Net Convertible Note Payable 258  
Note Derivative Liability 39,280  
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 0  
Deferred Debt Origination Costs Due at Maturity 3,500  
Legal and Other Debt Origination Costs 0  
Initial Deferred Origination Costs 0  
Additions 3,500  
Amortization 0  
Net Deferred Debt Origination Costs $ 3,500  
LG Capital 3 [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Mar. 10, 2015  
Term 12 months  
Annual Interest Rate 8.00%  
Face Value $ 52,500  
Accrued Interest 0  
Discount 43,388  
Deferred Debt Origination Costs Due at Maturity 4,000  
Net Convertible Note Payable 9,112  
Note Derivative Liability 109,470  
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 0  
Deferred Debt Origination Costs Due at Maturity 4,000  
Legal and Other Debt Origination Costs 7,500  
Initial Deferred Origination Costs 0  
Additions 11,500  
Amortization 8,878  
Net Deferred Debt Origination Costs $ 2,622  
Date of Agreement Mar. 10, 2015  
Term of Conversion Conversion price shall equal be 60% of the lowest trading price of the Common Stock as reported on the National Quotations Bureau OTCQB exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future, for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company.  
Conversion price 60.00%  
Trading days 20 trading days prior to conversion  
Calculation period 20 days  
Eligible for Conversion 180 after the effective dates  
Eligible period for conversion 180 days  
KBM World Wide 7 [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Jan. 12, 2015  
Deferred Debt Origination Costs Due at Maturity $ 4,500  
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 0  
Deferred Debt Origination Costs Due at Maturity 4,500  
Legal and Other Debt Origination Costs 0  
Initial Deferred Origination Costs 0  
Additions 4,500  
Amortization 0  
Net Deferred Debt Origination Costs 4,500  
Various [Member]    
Line of Credit Facility [Line Items]    
Deferred Debt Origination Costs Due at Maturity 0 0
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 0 0
Deferred Debt Origination Costs Due at Maturity 0 0
Legal and Other Debt Origination Costs 52,500 33,800
Initial Deferred Origination Costs 25,596 33,800
Additions 18,700  
Amortization 29,956 5,693
Net Deferred Debt Origination Costs $ 14,340 $ 28,107
Tonaquint, Inc [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Oct. 07, 2014 Jul. 10, 2014
Term 12 months 12 months
Annual Interest Rate 22.00% [4] 12.00%
Face Value $ 98,177 $ 115,000
Accrued Interest 46,416 3,100
Discount 16,700 104,979
Deferred Debt Origination Costs Due at Maturity [1]   0
Net Convertible Note Payable 127,893 13,121
Note Derivative Liability $ 128,566 152,002
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs   10,000
Deferred Debt Origination Costs Due at Maturity [1]   0
Legal and Other Debt Origination Costs   15,000
Initial Deferred Origination Costs   25,000
Amortization   1,102
Net Deferred Debt Origination Costs   $ 23,898
Date of Agreement Oct. 07, 2014  
Term of Conversion Conversion price shall be 65% (the “Conversion Factor”) of the lowest intra-day trade price of Borrower’s common stock (“Common Stock”) in the twenty-five (25) Trading Days immediately preceding the Conversion .  
Conversion price 65.00%  
Trading days 25 trading days prior to conversion  
Calculation period 25 days  
Eligible for Conversion 180 after the effective dates  
Eligible period for conversion 180 days  
Tonaquint Inc 1 [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Jul. 10, 2014  
Deferred Debt Origination Costs Due at Maturity $ 10,000  
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 10,000  
Deferred Debt Origination Costs Due at Maturity 10,000  
Legal and Other Debt Origination Costs 5,000  
Initial Deferred Origination Costs 23,898  
Additions 0  
Amortization 23,898  
Net Deferred Debt Origination Costs $ 0  
Tonaquint, Inc 2 [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Oct. 07, 2014  
Deferred Debt Origination Costs Due at Maturity $ 5,000  
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 10,000  
Deferred Debt Origination Costs Due at Maturity 5,000  
Legal and Other Debt Origination Costs 15,000  
Initial Deferred Origination Costs 0  
Additions 30,000  
Amortization 14,902  
Net Deferred Debt Origination Costs $ 15,098  
Union Capital [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Jul. 16, 2014 Jul. 16, 2014
Term   12 months
Annual Interest Rate   8.00%
Face Value   $ 30,000
Accrued Interest   533
Discount   0
Deferred Debt Origination Costs Due at Maturity $ 0 0 [1]
Net Convertible Note Payable   30,533
Note Derivative Liability   0
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 0 0
Deferred Debt Origination Costs Due at Maturity 0 0 [1]
Legal and Other Debt Origination Costs 4,500 4,500
Initial Deferred Origination Costs 4,500 4,500
Additions 0  
Amortization 4,500 0
Net Deferred Debt Origination Costs $ 0 $ 4,500
Date of Agreement Feb. 17, 2015  
Term of Conversion Conversion price shall equal be 55% of the lowest closing bid price of the Common Stock as reported on the National Quotations Bureau OTCQB exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future ("Exchange"), for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company (provided such Notice of Conversion is delivered by fax or other electronic method of communication to the Company after 4 P.M. Eastern Standard or Daylight Savings Time if the Holder wishes to include the same day closing price).  
Conversion price 55.00%  
Trading days 20 trading days prior to conversion  
Calculation period 20 days  
Eligible for Conversion 180 after the effective dates  
Eligible period for conversion 180 days  
Iconic Holdings, LLC [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Jul. 16, 2014 Jul. 16, 2014
Term   12 months
Annual Interest Rate   10.00%
Face Value   $ 75,000
Accrued Interest   1,562
Discount   69,626
Deferred Debt Origination Costs Due at Maturity $ 7,500 0 [1]
Net Convertible Note Payable   6,936
Note Derivative Liability   67,480
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 6,750 6,750
Deferred Debt Origination Costs Due at Maturity 7,500 0 [1]
Legal and Other Debt Origination Costs 0 7,500
Initial Deferred Origination Costs 14,250 14,250
Additions 0  
Amortization 14,250 0
Net Deferred Debt Origination Costs $ 0 $ 14,250
Auctus Private [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Jul. 29, 2014 Jul. 29, 2014
Term   9 months
Annual Interest Rate   8.00%
Face Value   $ 58,750
Accrued Interest   1,082
Discount   0
Deferred Debt Origination Costs Due at Maturity $ 0 0 [1]
Net Convertible Note Payable   59,832
Note Derivative Liability   0
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 5,250 5,250
Deferred Debt Origination Costs Due at Maturity 0 0 [1]
Legal and Other Debt Origination Costs 6,250 6,250
Initial Deferred Origination Costs 10,292 11,500
Additions 0  
Amortization 10,292 1,208
Net Deferred Debt Origination Costs $ 0 $ 10,292
KBM World wide 2 [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Jun. 26, 2014 Aug. 11, 2014
Term   9 months
Annual Interest Rate   8.00%
Face Value   $ 53,000
Accrued Interest   712
Discount   0
Deferred Debt Origination Costs Due at Maturity $ 0 0 [1]
Net Convertible Note Payable   53,712
Note Derivative Liability   0
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 5,000 5,000
Deferred Debt Origination Costs Due at Maturity 0 0 [1]
Legal and Other Debt Origination Costs 3,000 3,000
Initial Deferred Origination Costs 6,247 8,000
Additions 0  
Amortization 6,247 840
Net Deferred Debt Origination Costs $ 0 $ 7,160
Vista Capital Investments 1 [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Jun. 16, 2014 Aug. 26, 2014
Term   24 months
Annual Interest Rate [3]   5.83%
Face Value   $ 25,000
Accrued Interest   70
Discount   24,766
Deferred Debt Origination Costs Due at Maturity $ 5,556 2,777 [1]
Net Convertible Note Payable   3,081
Note Derivative Liability   28,000
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 5,000 2,500
Deferred Debt Origination Costs Due at Maturity 5,556 2,777 [1]
Legal and Other Debt Origination Costs 0 0
Initial Deferred Origination Costs 9,860 5,277
Additions 0  
Amortization 9,860 0
Net Deferred Debt Origination Costs $ 0 $ 5,277
Vista Capital Investments 2 [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Aug. 26, 2014  
Deferred Debt Origination Costs Due at Maturity $ 2,777  
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 2,500  
Deferred Debt Origination Costs Due at Maturity 2,777  
Legal and Other Debt Origination Costs 0  
Initial Deferred Origination Costs 5,277  
Additions 0  
Amortization 5,277  
Net Deferred Debt Origination Costs $ 0  
Vista Capital Investments 3 [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Mar. 02, 2015  
Deferred Debt Origination Costs Due at Maturity $ 0  
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 0  
Deferred Debt Origination Costs Due at Maturity 0  
Legal and Other Debt Origination Costs 5,800  
Initial Deferred Origination Costs 0  
Additions 5,800  
Amortization 5,800  
Net Deferred Debt Origination Costs $ 0  
KBM World wide 3 [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Aug. 11, 2014 Sep. 02, 2014
Term   9 months
Annual Interest Rate   8.00%
Face Value   $ 47,500
Accrued Interest   389
Discount   0
Deferred Debt Origination Costs Due at Maturity $ 0 0 [1]
Net Convertible Note Payable   47,889
Note Derivative Liability   0
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 5,000 4,500
Deferred Debt Origination Costs Due at Maturity 0 0 [1]
Legal and Other Debt Origination Costs 3,000 2,500
Initial Deferred Origination Costs 7,160 7,000
Additions 0  
Amortization 7,160 460
Net Deferred Debt Origination Costs $ 0 $ 6,540
KBM World wide 4 [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Sep. 02, 2014  
Deferred Debt Origination Costs Due at Maturity $ 0  
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 4,500  
Deferred Debt Origination Costs Due at Maturity 0  
Legal and Other Debt Origination Costs 2,500  
Initial Deferred Origination Costs 6,540  
Additions 0  
Amortization 6,540  
Net Deferred Debt Origination Costs $ 0  
JMJ Financial 1 [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Apr. 15, 2014 Sep. 03, 2014
Term   24 months
Annual Interest Rate [2]   5.83%
Face Value   $ 50,000
Accrued Interest   108
Discount   47,948
Deferred Debt Origination Costs Due at Maturity $ 11,111 5,556 [1]
Net Convertible Note Payable   7,716
Note Derivative Liability   58,046
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 10,000 5,000
Deferred Debt Origination Costs Due at Maturity 11,111 5,556 [1]
Legal and Other Debt Origination Costs 0 0
Initial Deferred Origination Costs 18,896 10,556
Additions 0  
Amortization 18,896 0
Net Deferred Debt Origination Costs $ 0 $ 10,556
JSJ Investments 1 [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Apr. 29, 2014 Sep. 08, 2014
Term   6 months
Annual Interest Rate   12.00%
Face Value   $ 100,000
Accrued Interest   1,447
Discount   87,602
Deferred Debt Origination Costs Due at Maturity $ 0 0 [1]
Net Convertible Note Payable   13,845
Note Derivative Liability   217,078
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 10,000 10,000
Deferred Debt Origination Costs Due at Maturity 0 0 [1]
Legal and Other Debt Origination Costs 0 2,000
Initial Deferred Origination Costs 1,562 12,000
Additions 0  
Amortization 1,562 241
Net Deferred Debt Origination Costs $ 0 $ 11,759
JSJ Investments 2 [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Sep. 08, 2014  
Deferred Debt Origination Costs Due at Maturity $ 0  
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 10,000  
Deferred Debt Origination Costs Due at Maturity 0  
Legal and Other Debt Origination Costs 2,000  
Initial Deferred Origination Costs 11,759  
Additions 0  
Amortization 11,759  
Net Deferred Debt Origination Costs $ 0  
Macallan Partners, LLC [Member]    
Line of Credit Facility [Line Items]    
Date of Agreement Sep. 09, 2014 Sep. 09, 2014
Term   12 months
Annual Interest Rate   10.00%
Face Value   $ 120,000
Accrued Interest   690
Discount   113,806
Deferred Debt Origination Costs Due at Maturity $ 12,000 0 [1]
Net Convertible Note Payable   7,218
Note Derivative Liability   164,817
Deferred origination costs related to the convertible notes [Abstract]    
Transaction Costs 0 0
Deferred Debt Origination Costs Due at Maturity 12,000 0 [1]
Legal and Other Debt Origination Costs 0 12,000
Initial Deferred Origination Costs 12,000 12,000
Additions 0  
Amortization 12,000 0
Net Deferred Debt Origination Costs $ 0 $ 12,000
[1] Original Issue Discount due at maturity of the note
[2] Implied interest rate. The note is subject to a one time 12% interest charge unless repaid within 90 days
[3] Implied interest rate. The note is subject to a one time 12% interest charge regardless of how long it has been outstanding
[4] During the year ended September 30, 2015, the note was defaulted due to insufficient authorized common share to fulfill conversion request, additional interest accrual recorded due to interest rate increased to 22% from 12% related to the default.


v3.3.1.900
Derivative Liabilities (Details)
 12 Months Ended
Sep. 30, 2015
USD ($)
Notes
$ / shares
Sep. 30, 2014
USD ($)
Notes
$ / shares
Derivative [Line Items]    
Fair value of the derivatives $ 725,898 $ 1,016,044
Day 1 Loss on embedded derivative $ 1,024,292 $ 392,220
Convertible Notes [Member]    
Derivative [Line Items]    
Initial percentage of event of default 0.00%  
Increasing percentage of event of default 1.00%  
Maximum percentage of event of default 10.00%  
Initial percentage of redemption of notes 0.00%  
Increasing percentage of redemption of notes 1.00%  
Maximum percentage of redemption of notes 5.00%  
Multiplier of conversion price to convert notes, maximum | Notes 2  
Conversion period one to convert notes 0 days  
Conversion period two to convert notes 90 days  
Conversion period three to convert notes 180 days  
Convertible Notes [Member] | Minimum [Member]    
Derivative [Line Items]    
Percentage of conversion of notes specified on market price 40.00%  
Percentage of projected volatility curve 200.00%  
Convertible Notes [Member] | Maximum [Member]    
Derivative [Line Items]    
Percentage of conversion of notes specified on market price 60.00%  
Percentage of projected volatility curve 260.00%  
Warrants [Member]    
Derivative [Line Items]    
Warrant exercise price one (in dollars per share) | $ / shares $ 0.355 $ 0.355
Warrant exercise price two (in dollars per share) | $ / shares 0.28 0.28
Warrant exercise price three (in dollars per share) | $ / shares $ 0.275 $ 0.275
Fair value of the derivatives $ 725,898 $ 1,021,942
Loss on change in fair value of derivative liabilities $ 105,951 $ 136,811
Multiplier of higher of the projected reset price or stock price to calculate warrant exercise price | Notes 2 2
Day 1 Loss on embedded derivative $ 1,024,292 $ 392,220
Warrants [Member] | Minimum [Member]    
Derivative [Line Items]    
Percentage of projected volatility curve 101.00%  
Warrants [Member] | Maximum [Member]    
Derivative [Line Items]    
Percentage of projected volatility curve 103.00%  


v3.3.1.900
Oil and Gas Concessions (Details)
 12 Months Ended
Oct. 31, 2013
Sep. 30, 2015
USD ($)
Block
Sep. 30, 2014
USD ($)
Analysis of cost of oil and gas concessions [Abstract]      
Oil and gas concessions   $ 6,016,014 $ 6,006,235
DRSTP Concession [Member]      
Analysis of cost of oil and gas concessions [Abstract]      
Oil and gas concessions   $ 3,113,795 3,113,795
Analysis of Costs Paid, payable or Incurred [Abstract]      
Right to receive working interest signature free bonus   100.00%  
Option to acquire paid working interest   15.00%  
Chad Concession [Member]      
Analysis of cost of oil and gas concessions [Abstract]      
Oil and gas concessions   $ 2,800,600 2,800,600
Analysis of Costs Paid, payable or Incurred [Abstract]      
Signature bonus   2,000,000 2,000,000
Advisers' and ancillary costs related to the PSC   320,600 320,600
Legal fees and costs for the drafting and negotiation of the PSC, as provided in PSC   480,000 480,000
Total costs paid, payable or incurred   2,800,600 2,800,600
Future commitment to spend under the minimum work program, next five years, minimum   15,000,000  
Future commitment to spend under the minimum work program, additional three years, minimum   1,000,000  
Future commitment to incur surface fees per calendar year, next eight years   $ 16,360  
Blocks to be relinquished | Block   2  
Blocks covered by PSC | Block   3  
Minimum work program   5 years  
Additional work program   3 years  
Period when surface fees are incurred   8 years  
Kenya concession [Member]      
Analysis of Costs Paid, payable or Incurred [Abstract]      
Future minimum commitment to spend over first two years on minimum work program     10,250,000
Additional future minimum commitment to spend over two periods of two years each     $ 30,000,000
Period for initial exploration term under production sharing contract     2 years
Future commitment to incur surface fees per calendar year, next two years     $ 60,000
Annual training fees     175,000
Reimbursements from CEPSA     2,175,966
Farm-in fee reimbursed from CEPSA     $ 2,000,000
Interest transferred and assigned 55.00%   55.00%
Gain on sale of partial interest on sale of concessions   $ 239,515 $ 2,724,793
Capitalized concession costs recovered     555,642
Pending Concessions in other African Countries [Member]      
Analysis of cost of oil and gas concessions [Abstract]      
Oil and gas concessions   $ 101,619 $ 91,840


v3.3.1.900
Oil and Gas Concessions, Current Rights (Details)
 12 Months Ended
Sep. 30, 2015
USD ($)
JDZ 2 [Member]  
Sao Tome Concession Current Rights [Abstract]  
ERHC Original Participating Interest 30.00%
ERHC Joint Bid Participating Interest 35.00%
Participating interest(s) transferred 43.00%
Current ERHC Retained Participating Interest 22.00%
Remaining Cost Allocated to Blocks $ 0
JDZ 2 [Member] | Sinopec [Member]  
Sao Tome Concession Current Rights [Abstract]  
Allocation of cost oil to the company 100.00%
Allocation profit recoverable by joint interest participant 50.00%
Carried cost recoverable by well operators 100.00%
JDZ 3 [Member]  
Sao Tome Concession Current Rights [Abstract]  
ERHC Original Participating Interest 20.00%
ERHC Joint Bid Participating Interest 5.00%
Participating interest(s) transferred 15.00%
Current ERHC Retained Participating Interest 10.00%
Remaining Cost Allocated to Blocks $ 0
JDZ 3 [Member] | Addax [Member]  
Sao Tome Concession Current Rights [Abstract]  
Allocation of cost oil to the company 100.00%
Allocation profit recoverable by joint interest participant 50.00%
Carried cost recoverable by well operators 100.00%
JDZ 4 [Member]  
Sao Tome Concession Current Rights [Abstract]  
ERHC Original Participating Interest 25.00%
ERHC Joint Bid Participating Interest 35.00%
Participating interest(s) transferred 40.50%
Current ERHC Retained Participating Interest 19.50%
Remaining Cost Allocated to Blocks $ 0
JDZ 5 [Member]  
Sao Tome Concession Current Rights [Abstract]  
ERHC Original Participating Interest 15.00%
ERHC Joint Bid Participating Interest 0.00%
Participating interest(s) transferred 0.00%
Current ERHC Retained Participating Interest 15.00%
Remaining Cost Allocated to Blocks $ 567,900
JDZ 6 [Member]  
Sao Tome Concession Current Rights [Abstract]  
ERHC Original Participating Interest 15.00%
ERHC Joint Bid Participating Interest 0.00%
Participating interest(s) transferred 0.00%
Current ERHC Retained Participating Interest 15.00%
Remaining Cost Allocated to Blocks $ 567,900
JDZ 9 [Member]  
Sao Tome Concession Current Rights [Abstract]  
ERHC Original Participating Interest 20.00%
ERHC Joint Bid Participating Interest 0.00%
Participating interest(s) transferred 0.00%
Current ERHC Retained Participating Interest 20.00%
Remaining Cost Allocated to Blocks $ 567,900
EEZ 4 [Member]  
Sao Tome Concession Current Rights [Abstract]  
ERHC Original Participating Interest 100.00%
ERHC Joint Bid Participating Interest 0.00%
Participating interest(s) transferred 0.00%
Current ERHC Retained Participating Interest 100.00%
Remaining Cost Allocated to Blocks $ 567,900
EEZ 11 [Member]  
Sao Tome Concession Current Rights [Abstract]  
ERHC Original Participating Interest 100.00%
ERHC Joint Bid Participating Interest 0.00%
Participating interest(s) transferred 0.00%
Current ERHC Retained Participating Interest 100.00%
Remaining Cost Allocated to Blocks $ 842,195


v3.3.1.900
Income Taxes (Details) - USD ($)
 12 Months Ended
Sep. 30, 2015
Sep. 30, 2014
Composition of deferred tax assets and the related tax effects [Abstract]    
Net operating losses $ 11,619,113 $ 8,753,206
Income tax receivable 0 2,018,398
Allowance for loss on deposits 1,443,651 1,799,584
Other 1,702,196 827,145
Total deferred tax assets 14,764,960 13,398,333
Valuation allowance (14,764,960) (11,379,800)
Net deferred tax asset 0 2,018,533
Defiiciency in income tax amount 1,455,252  
Write off for income taxe receivable $ (2,018,533) $ 0
U.S. Federal statutory rate 34.00% 34.00%
Income tax reconciliation [Abstract]    
Income tax benefit at federal statutory rate $ 2,940,978 $ 673,402
Change in valuation allowance (2,076,507) (637,154)
Expiration and adjustment of NOLs 1,019,766 (94,021)
Stock compensation (2,856) (9,166)
Other 137,152 66,939
Total income tax expense 2,018,533 $ 0
Consolidated net operating loss carry-forward ("NOL") $ 34,173,861  


v3.3.1.900
Shareholder's Equity (Details) - USD ($)
 12 Months Ended
Sep. 30, 2015
Sep. 30, 2014
Sep. 30, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Aggregate number of shares of common stock issued for conversion (in shares) 2,063,374,370 0  
Decrease in derivative value due to conversion $ 2,474,418 $ 0  
Common Stock [Member]      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Aggregate number of shares of common stock issued for conversion (in shares) 2,063,374,370 0  
Total value of convertible debt upon conversion $ 1,728,370 $ 0  
Decrease in derivative value due to conversion $ 2,474,418 $ 0  
Common Stock [Member] | Directors [Member]      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Shares issued for service (in shares) 210,000 344,828  
Stock-based compensation expense $ 8,400 $ 20,001  
Option valuation using a lattice model [Abstract]      
Share-based compensation expense $ 8,400 $ 20,001  
Common Stock [Member] | Related Party [Member]      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Aggregate number of shares of common stock issued for conversion (in shares) 92,825,369 0  
Total value of convertible debt upon conversion $ 250,000 $ 0  
Decrease in derivative value due to conversion (432,646) 0  
Stock Options [Member]      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Stock-based compensation expense $ 0 6,957  
Shares granted (in shares)     4,750,000
Stock options, exercisable period     2 years
Award vesting period     2 years
Exercise price (in dollars per share)     $ 0.20
Minimum price per share (in dollars per share)     $ 0.75
Grant date fair value of option     $ 63,711
Grant date fair value (in dollars per share)     $ 0.013
Option valuation using a lattice model [Abstract]      
Risk free interest rate 0.25%    
Dividend yield 0.00%    
Annual volatility 105.97%    
Exit/Attrition rates 2.00%    
Target exercise multiple 2.14%    
Share-based compensation expense $ 0 $ 6,957  
Options outstanding (in shares) 4,150,000    
Options exercisable (in shares) 0    


v3.3.1.900
Shareholder's Equity, Stock Warrants (Details) - Warrants [Member] - USD ($)
 12 Months Ended
Oct. 06, 2010
Sep. 30, 2015
Sep. 30, 2014
Stock Warrants [Line Items]      
Number of warrant issued (in shares) 6,818,183    
Warrants term 5 years    
Exercise Price of Warrants (in dollars per share) $ 0.28 $ 0.28 $ 0.32
Term remaining on outstanding warrants   7 days  
Stock Warrants [Roll Forward]      
Balance at beginning of period (in shares)   7,277,729 13,777,729
Granted (in shares)   0 0
Exercised (in shares)   0 0
Expired or cancelled (in shares)   459,546 6,500,000
Balance at end of period (in shares)   6,818,183 7,277,729
Weighted Average Exercise Price [Roll Forward]      
Balance at beginning of period (in dollars per share)   $ 0.28 $ 0.32
Balance at end of period (in dollars per share) $ 0.28 $ 0.28 $ 0.28
Market Price Intrinsic Value [Roll Forward]      
Balance at beginning of period   $ 0 $ 0
Balance at end of period   $ 0 $ 0
Placement agent [Member]      
Stock Warrants [Line Items]      
Number of warrant issued (in shares) 459,546    
Warrants term 5 years    
Exercise Price of Warrants (in dollars per share) $ 0.275    
Weighted Average Exercise Price [Roll Forward]      
Balance at end of period (in dollars per share) $ 0.275    


v3.3.1.900
Related Party Transactions (Details) - USD ($)
Feb. 19, 2015
Feb. 17, 2015
Sep. 30, 2015
Related Party Transaction [Line Items]      
Convertible debt interest rate     12.00%
Chrome Oil Services, Limited [Member]      
Related Party Transaction [Line Items]      
Convertible debt principal amount   $ 250,000  
Convertible debt interest rate   8.00%  
Convertible debt instrument period   12 months  
Debt instrument conversion rate   55.00%  
Number of trading days   20 days  
Conversion of debt into common stock (in shares) 92,825,369    
Derivative liability on conversion of debt into common stock $ 432,646    


v3.3.1.900
Commitments and Contingencies (Details)
 12 Months Ended
Oct. 31, 2013
Sep. 30, 2015
USD ($)
ft²
Sep. 30, 2014
USD ($)
Sep. 30, 2013
Block
Sep. 30, 2010
USD ($)
Sep. 30, 2009
USD ($)
Insurance recovery for loss on Certificates of Deposit [Abstract]            
Gain (Loss) on Investments         $ 1,058,579 $ 4,234,317
Insurance recovery for loss on certificates of deposit   $ 1,046,862 $ 0   $ 1,046,862 $ 0
Operating Leases, Future Minimum Lease Payments [Abstract]            
2016   131,638        
2017   110,968        
2018   0        
Operating Leases, Total   $ 242,606        
JDZ 5 [Member]            
Insurance recovery for loss on Certificates of Deposit [Abstract]            
Working interest awarded in mining concessions   15.00%        
JDZ 6 [Member]            
Insurance recovery for loss on Certificates of Deposit [Abstract]            
Working interest awarded in mining concessions   15.00%        
Domestic [Member]            
Insurance recovery for loss on Certificates of Deposit [Abstract]            
Base rent payment   $ 9,825        
Area of office space (in sq. ft.) | ft²   5,200        
Lease expenses   $ 117,895 117,895      
Lease expiration date   Jul. 31, 2017        
Foreign [Member]            
Insurance recovery for loss on Certificates of Deposit [Abstract]            
Lease expenses   $ 159,177 168,427      
Foreign [Member] | Minimum [Member]            
Insurance recovery for loss on Certificates of Deposit [Abstract]            
Operating leases, term   6 months        
Foreign [Member] | Maximum [Member]            
Insurance recovery for loss on Certificates of Deposit [Abstract]            
Operating leases, term   6 years        
Chad Concession [Member]            
Operating Leased Assets [Line Items]            
Number of blocks relinquished under production sharing contract | Block       2    
Number of blocks under production sharing contract | Block       3    
Signature bonus commitment paid or incurred   $ 2,000,000 $ 2,000,000      
Professional fees   320,600        
Legal fees   480,000        
Environmental cost   190,872        
Aeromagnetic cost   448,000        
Training and surface rental fees   $ 378,374        
Kenya Concession [Member]            
Operating Leased Assets [Line Items]            
Interest transferred and assigned 55.00%   55.00%      


v3.3.1.900
Subsequent Events (Details) - Subsequent Event [Member] - USD ($)
 12 Months Ended
Oct. 08, 2015
Sep. 30, 2015
Adar Bays [Member]    
Subsequent Event [Line Items]    
Principal balance of investment converted $ 12,000  
Conversion of note payable to common stock (in shares) 25,274,345  
Union Capital, LLC [Member]    
Subsequent Event [Line Items]    
Principal balance of investment converted   $ 15,000
Conversion of note payable to common stock (in shares)   26,182,727
Kosmos Energy [Member]    
Subsequent Event [Line Items]    
Cash consideration   $ 2,500,000
Cash consideration received   $ 1,500,000
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