5. ACCRUED LIABILITIES

6 Months Ended

Jun. 30, 2016

Payables and Accruals [Abstract]

ACCRUED LIABILITIES

Accrued liabilities consist of the following:

	June 30, 2016		December 31, 2015
Compensation - officers and bookkeeper	$	408,125	$	330,125
Taxes		40,067		39,474
Accrued interest – related party		444		953
	$	448,636	$	370,552