4. ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2016

Payables and Accruals [Abstract]

ACCRUED LIABILITIES

Accrued liabilities consist of the following as of December 31:

	2016		2015
Compensation - officers and bookkeeper	$	472,625	$	330,125
Taxes		40,769		39,474
Accrued interest – related party		1,230		953
	$	514,624	$	370,552