CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 43,261	$ 962,331
Prepaid expenses and other	64,636	242,807
Inventory	36,517
Total current assets	144,414	1,205,138
Deposit	18,034	18,034
Intangible asset	46,875	300,000
Property and equipment, net	2,501,316	1,451,659
Total assets	2,710,639	2,974,831
Current liabilities:
Accounts payable	95,769	453,788
Related party payable		8,659
Accrued expenses	66,308	73,673
Related party note payable	131,486
Note payable and accrued interest	206,459
Convertible notes payable and accrued interest, current portion	81,250	55,795
Total current liabilities	581,272	591,915
Deferred rent	235,250	232,565
Convertible notes payable and accrued interest, net of current portion, (net of $242,220(2013) and $682,938 (2012) discount)	486,993	954,487
Total liabilities	1,303,515	1,778,967
Commitments and contingencies
Equity
Preferred stock, 1,000,000 shares authorized, none issued or outstanding
Common stock, no par value; Authorized shares - 50,000,000 Issued and outstanding shares - 9,629,220 (2013) and 6,980,270 (2012)	4,925,860	2,725,200
Additional paid-in capital	1,020,676	673,626
Accumulated deficit	(5,038,598)	(2,734,895)
Total Smokin Concepts Development Corporation ("SCDC") equity	907,938	663,931
Noncontrolling interest	499,186	531,933
Total deficit	1,407,124	1,195,864
Total liabilities and equity	$ 2,710,639	$ 2,974,831