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CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)
3 Months Ended
Mar. 31, 2014
Mar. 31, 2013
Cash flows provided by (used in) operating activities:    
Net loss $ (38,399) $ (1,191,906)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:    
Change in derivative liability 0 565,689
Depreciation 5,602 4,724
Change in deferred tax asset, net 44 3,783
Equity based compensation for consulting, legal, and other professional services 0 44,600
Equity based compensation for product exclusivity 0 6,000
Equity based employee and consultant bonuses 0 15,075
Equity based non-employee Board of Directors' fees 0 7,500
Accretion of convertible debenture discounts 3,334 49,918
Equity based compensation and bonuses payable to Chief Executive Officer 0 93,429
Amortization of prepaid equity based compensation to Chief Executive Officer 0 125,001
Loss on extinguishment of convertible debentures 0 93,826
Changes in operating assets and liabilities:    
Change in accounts receivable, net 18,587 (1,114)
Change in accounts receivable - related parties 24,331 (15,816)
Change in inventory (10,967) (9,861)
Change in prepaid expenses and other current assets (8,021) (794)
Change in other current assets - related parties 254 0
Change in accounts payable and accrued liabilities 8,431 150,354
Change in customer deposits and unearned revenue 38,733 45,735
Change in other liabilities (1,488) (7,808)
Change in other liabilities and accrued interest - related parties 3,004 (67,000)
Change in royalties payable - related parties (3,676) 3,703
Net cash provided by (used in) operating activities 39,769 (84,962)
Cash flows from financing activities:    
Proceeds from borrowing on convertible debentures 0 156,750
Principal payment on convertible debentures 0 (72,250)
Principal payments on note payable (3,088) (2,924)
Principal payments on note payable - related parties (56,786) (20,158)
Net cash (used in) provided by financing activities (59,874) 61,418
Net change in cash (20,105) (23,544)
Cash, beginning of period 70,084 69,292
Cash, end of period 49,979 45,748
Supplemental disclosures of cash flow information:    
Cash paid for interest 2,133 983
Cash paid for income taxes 0 0
Supplemental disclosures of non-cash investing activities and future operating activities:    
Discounts on convertible debentures 0 58,720
Conversion of convertible debentures to stock 10,110 102,225
Conversion of related party employee compensation payable to stock 13,500 9,000
Conversion of accrued interest and fees on convertible debentures to stock 1,700 10,599
Conversion of accrued non-employee Board of Directors fees to stock 0 15,000
Stock issued for non-employee Board of Directors fees 0 10,000
Equity based compensation vesting to Chief Executive Officer 0 93,429
Equity based compensation vesting for exclusivity pursuant to agreement with Precision Paddleboards, Inc. 0 6,000
Retirement of shares returned by non-employee Board of Director $ 1,383 $ 0