8. Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Tables)

12 Months Ended

Dec. 31, 2014

Tables/Schedules

Schedule of Effective Income Tax Rate Reconciliation

	2014		2013
(Provision) benefit at statutory rates	$     147,000	35%	$       47,000	35 %
Change in fair value of derivative liabilities	-	-	178,000	131%
State taxes	11,000	2.6%	20,000	14%
Prior year change in estimate	(76,000)	-19.6%	(40,000)	-29%
Increase in valuation allowance	(82,000)	-18%	(205,000)	-151%
Total	$                 0		$                 0