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

12 Months Ended

Dec. 31, 2016

Tables/Schedules

Schedule of Effective Income Tax Rate Reconciliation

	2016		2015
(Provision) benefit at statutory rates	363,400	35.0%	$     351,000	35.0%
State taxes	31,200	3.0%	30,000	3.0%
Financing related adjustments			(31,000)	3.1%
Miscellaneous permanent differences	4,200	0.4%	-
Adjustment to valuation allowance due to expiration of stock options	(187,500)	(18.1)	-	-
Increase in valuation allowance for increase in net operating losses	(211,300)	(20.3)	(350,000)	34.9%
Total	$                 0	- %	$                 0	-  %