CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE (Tables)

9 Months Ended

Sep. 30, 2014

Debt Disclosure [Abstract]

Convertible Notes Payable

Issue	Maturity	September 30,		Interest			Conversion
Date	Date	2014		Rate			Rate
Convertible notes Payable:
October 30, 2013	October 30, 2014	$	50,000		6.00	%		0.0125
May 15, 2014	November 15, 2014		40,000		6.00	%		0.0070
			90,000
Unamortized discounts			-
Balance		$	90,000

Convertible Notes Payable - continued

Convertible notes payable, in default
October 31, 2012	April 30, 2013	$	8,000		6.00	%	0.0040
July 16, 2012	July 30, 2013		5,000		6.00	%	0.0050
November 20, 2012	May 20, 2013		50,000		6.00	%	0.0050
January 19, 2013	July 30, 2013		5,000		6.00	%	0.0040
February 11, 2013	August 11, 2013		9,000		6.00	%	0.0060
September 25, 2013	March 25, 2014		10,000		6.00	%	0.0125
August 28, 2009	November 1, 2009		4,300		10.00	%	0.0150
April 7, 2010	November 7, 2010		70,000		6.00	%	0.0080
November 12, 2010	November 7, 2011		40,000		6.00	%	0.0050
October 4, 2013	April 4, 2014		50,000		6.00	%	0.0125
March 11, 2014	September 11, 2014		5,005		6.00	%	0.0070
Unamortized discount			-
Balance		$	256,305
Convertible notes payable - related party, in default
January 19, 2013	July 30, 2013	$	15,000		6.00	%	0.0040
January 9, 2009	January 9, 2010		10,000		10.00	%	0.0150
January 25, 2010	January 25, 2011		6,000		6.00	%	0.0050
January 18, 2012	July 18, 2012		50,000		8.00	%	0.0040
July 26, 2013	January 26, 2014		10,000		6.00	%	0.0100
January 17, 2014	July 17, 2014		31,500		6.00	%	0.0060
Unamortized discount			-
Balance		$	122,500
Convertible notes payable - related party
April 22, 2014	October 22, 2014	$	5,005		6.00	%	0.0070
May 27, 2014	November 27, 2014		7,000		6.00	%	0.0070
July 21, 2014	January 25, 2015		17,000		6.00	%	0.0080
			29,005
Unamortized discount			(10,791	)
Balance		$	18,214

Aggregate allocation

Face value of convertible notes payable	$	105,510
Beneficial conversion feature		(105,067	)
Carrying value	$	443

Notes Payable

Issue Date	Maturity Date	September  30, 2014		December 31, 2013		Interest Rate
Notes payable, in default –related parties:
February 24, 2010	February 24, 2011	$	7,500	$	7,500		6.00	%
Notes payable, in default:
June 23, 2011	August 23, 2011		25,000		25,000		6.00	%
April 27, 2011	April 27, 2012		5,000		5,000		6.00	%
			30,000		30,000
		$	37,500	$	37,500

Summary of effect on earnings

Face value of the convertible notes payable	$	240,500
Interest expense to record the convertible notes at
fair value on the date of issuance		242,223
Interest expense to mark to market the convertible notes
on September 30, 2014		62,097
September 30, 2014 fair value	$	544,820