5. ACCRUED LIABILITIES

9 Months Ended

Sep. 30, 2016

Payables and Accruals [Abstract]

ACCRUED LIABILITIES

Accrued liabilities consist of the following:

	September 30, 2016		December 31, 2015
Compensation - officers and bookkeeper	$	453,125	$	330,125
Taxes		40,367		39,474
Accrued interest – related party		830		953
	$	494,322	$	370,552