5. ACCRUED LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2016

Payables and Accruals [Abstract]

Accrued liabilities

	March 31, 2016		December 31, 2015
Compensation - officers and bookkeeper	$	369,125	$	330,125
Taxes		39,769		39,474
Accrued interest – related party		319		953
	$	409,213	$	370,552