5. INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Components of income tax expense

		2015		2014
Current	$	1,270	$	1,194
Deferred		–		–
Total	$	1,270	$	1,194

Schedule of deferred tax assets

	2015			2014
Deferred tax assets - current:
Accrued compensation	$	128,749		$	59,867
Accrued interest – related party		372			–
		129,121			59,867
Deferred tax assets - long-term:
Net operating loss carryforwards		5,733,902			5,120,141
Amortization		16,851			9,951
Total deferred income tax assets		5,879,874			5,189,959
Valuation allowance		(5,879,874	)		(5,189,959	)
Total	$	–		$	–

Reconciliation of income tax provision (benefit)

	2015			2014
Benefit (provision) for income taxes computed at federal statutory rate	$	194,720		$	94,110
State income taxes, net of federal benefit		43			9,134
Other		(143,559	)		(24,761	)
Valuation allowance		(49,934	)		(79,677	)
Provision for Income taxes	$	(1,270	)	$	(1,194	)
Effective tax rate		-0.25%			-0.43%