4. ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2017

Payables and Accruals [Abstract]

ACCRUED LIABILITIES

Accrued liabilities consist of the following as of December 31:

	2017		2016
Compensation - officer and bookkeeper	$	539,125	$	472,625
Taxes		1,800		40,769
Accrued interest – related party		3,052		1,230
	$	543,977	$	514,624