Nutra Pharma (NPHC) 10-Q 14 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Nov. 14, 2014
Document And Entity Information	'	'
Entity Registrant Name	'NUTRA PHARMA CORP.	'
Entity Central Index Key	'0001119643	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	1,400,907,112
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'

Balance_Sheets_Unaudited

Balance Sheets (Unaudited) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current assets:	'	'
Cash	$27,800	$4,640
Accounts receivable	162,253	11,141
Inventory	5,000	5,000
Prepaid expenses and other current assets	118,522	68,091
Total current assets	313,575	88,872
Property and equipment, net	32,923	24,534
Other assets	15,955	15,955
Total assets	362,453	129,361
Current liabilities:	'	'
Accounts payable	1,238,173	1,019,130
Accrued expenses	972,764	957,682
Due to officers	599,046	689,588
Derivative warrant liability	230,387	323,172
Other debt, net of discounts of $10,443 and $0, respectively	849,608	1,359,238
Total current liabilities	3,889,978	4,348,810
Convertible debts	30,000	'
Total liabilities	3,919,978	4,348,810
Commitments and Contingencies (See Note 7)	'	'
Stockholders' deficit:	'	'
Common stock, $0.001 par value, 2,000,000,000 shares authorized; 1,340,907,112 and 1,004,313,019 shares issued and outstanding at September 30, 2014 and December 31, 2013	1,340,905	1,003,062
Additional paid-in capital	38,819,253	36,764,309
Accumulated deficit	-43,717,683	-41,986,820
Total stockholders' deficit	-3,557,525	-4,219,449
Total liabilities and stockholders' deficit	$362,453	$129,361

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	2,000,000,000	2,000,000,000
Common stock, shares issued	1,004,313,019	1,004,313,019
Common stock, shares outstanding	1,004,313,019	1,004,313,019
Other debt, net of discounts	$10,443	$0

Statements_of_Operations_Unaud

Statements of Operations (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Statement [Abstract]	'	'	'	'
Net sales	$275,057	$38,906	$428,715	$81,766
Cost of sales	50,382	6,167	75,349	29,773
Gross profit	224,675	32,739	353,366	51,993
Operating expenses:	'	'	'	'
Selling, general and administrative - including stock based compensation of $130,509 and $495,613, for the nine months ended September 30, 2014 and 2013, respectively	747,468	577,100	1,744,851	1,286,641
Total other costs and expenses	747,468	577,100	1,744,851	1,286,641
Net Loss from Operations	-522,793	-544,361	-1,391,485	-1,234,648
Other Expenses	'	'	'	'
Interest expense	-29,891	-43,981	-87,607	-124,140
Change in fair value of derivatives	345,964	-1,446,489	-245,335	-1,696,557
Loss on settlement of debt and accounts payable, net	1,742	-611,968	-6,436	-673,902
Total other income (expense), net	317,815	-2,102,438	-339,378	-2,494,599
Net loss before income taxes	-204,978	-2,646,799	-1,730,863	-3,729,247
Provision for income taxes	'	'	'	'
Net loss	($204,978)	($2,646,799)	($1,730,863)	($3,729,247)
Net loss per share - basic and diluted	$0	$0	$0	($0.01)
Weighted average number of shares outstanding during the period - basic and diluted	1,298,537,547	649,511,879	1,156,930,557	666,613,022

Statements_of_Cash_Flows_Unaud

Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:	'	'
Cash collected from customers	$1,098,945	$108,825
Cash paid for commission	-583,236	'
Cash paid to suppliers	-63,104	-39,564
Cash paid to employees	-64,360	-36,821
Interest paid	-22,818	-59,275
Other operating cash payments	-456,154	-389,789
Net cash used in operating activities	-90,727	-416,624
Cash flows from investing activities:	'	'
Acquisition of property and equipment	-20,169	'
Net cash used in investing activities:	-20,169	'
Cash flows from financing activities:	'	'
Common stock sold for cash	60,000	45,000
Loans from officers	86,276	125,979
Repayment of officers loans	-97,220	-18,300
Repayments of notes payable-related party	-40,000	'
Proceeds from convertible notes	50,000	220,000
Proceeds from other notes payable	75,000	75,000
Proceeds from notes payable-related party	'	30,000
Repayments of notes payable-related party	'	-43,100
Net cash provided by financing activities	134,056	434,579
Net increase in cash	23,160	17,955
Cash - beginning of period	4,640	7,559
Cash - end of period	27,800	25,514
Supplemental Cash Flow Information:	'	'
Cash paid for interest	22,818	59,275
Cash paid for income taxes	'	'
Cash flows from operating activities:	'	'
Net loss	-1,730,863	-3,729,247
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Shares issued for services	934,436	673,902
Depreciation and amortization	11,780	11,237
Stock-based compensation	130,509	495,613
Stock issued for loan extension	42,325	20,800
Change in fair value of derivative	245,335	1,696,557
In-kind contribution of interest	'	24,373
Amortization of loan discount	5,222	1,988
Decrease (increase) in accounts receivables	-151,112	9,832
Increase in prepaid expenses and other assets	-74,440	-6,275
Increase in accounts payable	440,785	352,332
Increase in accrued expenses	55,296	32,264
Net cash used in operating activities	-90,727	-416,624
Non cash Financing and Investing:	'	'
Stock issued in settlement of accounts payable	220,000	654,747
Shares issued to satisfy debt	929,618	1,392,686
Shares issued to satisfy debt-related party	100,000	162,500
Discounts on notes payable	$15,665	'

BASIS_OF_PRESENTATION_AND_SUMM

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Organization
	Nutra Pharma Corp. (“Nutra Pharma”), is a holding company that owns intellectual property and operates in the biotechnology industry. Nutra Pharma incorporated under the laws of the state of California on February 1, 2000, under the original name of Exotic-Bird.com.
	Through its wholly-owned subsidiary, ReceptoPharm, Inc. (“ReceptoPharm”), Nutra Pharma conducts drug discovery research and development activities. In October 2009, Nutra Pharma launched its first consumer product called Cobroxin®, an over-the-counter pain reliever designed to treat moderate to severe chronic pain. In May 2010, Nutra Pharma launched its second consumer product called Nyloxin®, an over-the-counter pain reliever that is a stronger version of Cobroxin® and is designed to treat severe chronic pain.
	Basis of Presentation and Consolidation
	The Condensed Consolidated Unaudited Financial statements and notes are presented in accordance with the rules and regulations of the Securities and Exchange Commission and do not contain certain information included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2013. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and are of a normal, recurring nature. Interim results are not necessarily indicative of results for a full year. Therefore, the interim Condensed Consolidated Unaudited Financial statements should be read in conjunction with the consolidated financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K.
	The accompanying Condensed Consolidated Unaudited Financial statements include the results of Nutra Pharma and its wholly-owned subsidiaries Designer Diagnostics Inc. and ReceptoPharm (collectively “the Company”, “us”, “we” or “our”). We operate as one reportable segment. All intercompany transactions and balances have been eliminated in consolidation.
	Liquidity and Going Concern
	Our condensed consolidated unaudited financial statements are presented on a going concern basis, which contemplate the realization of assets and satisfaction of liabilities in the normal course of business. We have experienced recurring, significant losses from operations, and have an accumulated deficit of $43,717,683 at September 30, 2014. In addition, we had respective working capital and stockholders’ deficits at September 30, 2014 of $3,576,403 and $3,557,525, respectively.
	There is substantial doubt regarding our ability to continue as a going concern which is contingent upon our ability to secure additional financing, increase ownership equity and attain profitable operations. In addition, our ability to continue as a going concern must be considered in light of the problems, expenses and complications frequently encountered in established markets and the competitive environment in which we operate.
	As of September 30, 2014, we do not have sufficient cash to sustain our operations for the next year and will require additional financing in order to execute our operating plan and continue as a going concern. Since our sales are not currently adequate to fund our operations, we continue to rely principally on debt and equity funding; however proceeds from such funding have not been sufficient to execute our business plan. Our plan is to attempt to secure adequate funding until sales of our pain products are adequate to fund our operations. We cannot predict whether additional financing will be available, and/or whether any such funding will be in the form of equity, debt, or another form. In the event that these financing sources do not materialize, or if we are unsuccessful in increasing our revenues and profits, we will be unable to implement our current plans for expansion, repay our obligations as they become due and continue as a going concern.
	The accompanying condensed consolidated unaudited financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should we be unable to continue as a going concern.
	Use of Estimates
	The accompanying condensed consolidated unaudited financial statements are prepared in accordance with accounting principles generally accepted in the United States of America which require management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expense. Significant estimates include our ability to continue as going concern, the recoverability of inventories and long-lived assets, and the valuation of stock-based compensation and certain debt and warrant liabilities. Actual results could differ from those estimates. Changes in facts and circumstances may result in revised estimates, which would be recorded in the period in which they become known.
	Revenue Recognition
	In general, we record revenue when persuasive evidence of an arrangement exists, services have been rendered or product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured. Provision for sales returns is estimated based on our historical return experience. Revenue is presented net of returns and allowances for returns.
	The Company collects 100% of the cash proceeds from the sale of its product by its distributor, remits a portion of the cash proceeds received back to the distributor and records the sale on a net basis. In the nine months ended September 30, 2014, the Company collected $1,098,945 in gross receipts and recorded $428,715 as net sales.
	Accounting for Shipping and Handling Costs
	The Company records shipping and handling costs incurred in cost of sales.
	Cash and Cash Equivalents
	We consider all highly liquid investments with an original maturity of three months or less to be cash equivalents.
	Accounts Receivable and Allowance for Doubtful Accounts
	The Company grants credit without collateral to its customers based on the Company’s evaluation of a particular customer’s credit worthiness. In addition, allowances for doubtful accounts are maintained for potential credit losses based on the age of the accounts receivable and the results of the Company’s periodic credit evaluations of its customers’ financial condition. Accounts receivable are written off after collection efforts have been deemed to be unsuccessful. Accounts written off as uncollectible are deducted from the allowance for doubtful accounts, while subsequent recoveries are netted against the provision for doubtful accounts expense. The Company generally does not charge interest on accounts receivable.
	Accounts receivable are stated at estimated net realizable value. Accounts receivable are comprised of balances due from customers net of estimated allowances for uncollectible accounts.
	Inventories
	Inventories, which are stated at the lower of average cost or market, and consist mostly of raw venom that is utilized to make the API (active pharmaceutical ingredient). The raw unprocessed venom has an indefinite life for use. The Company regularly reviews inventory quantities on hand.  If necessary it records a provision for excess and obsolete inventory based primarily on its estimates of component obsolescence, product demand and production requirements. Write-downs are charged to cost of goods sold.  We performed evaluations of our inventory at  September 30, 2014 and determined no allowance needs to be recorded.
	Financial Instruments and Concentration of Credit Risk
	Our financial instruments include cash, accounts receivable, accounts payable, accrued expenses, loans payable, due to officers and derivative financial instruments. Other than certain warrant and convertible instruments (derivative financial instruments) and liabilities to related parties (for which it was impracticable to estimate fair value due to uncertainty as to when they will be satisfied and a lack of similar type transactions in the marketplace), we believe the carrying values of our financial instruments approximate their fair values because they are short term in nature or payable on demand. Our derivative financial instruments are carried at a measured fair value.
	Balances in various cash accounts may at times exceed federally insured limits. We have not experienced any losses in such accounts. We do not hold or issue financial instruments for trading purposes. For the nine months ended September 30, 2014, there were no sales concentrations; the Company purchased 100% of its venom from one vendor; 100% of production of one of the Company’s products was from one manufacturer.
	Derivative Financial Instruments
	The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. Management evaluates all of its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Black-Scholes option-pricing model to value the derivative instruments at inception and subsequent valuation dates. For complex embedded derivatives, the Company uses a Dilution-Adjusted Black-Scholes method to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current liabilities.
	Property and Equipment and Long-Lived Assets
	Property and equipment is recorded at cost. Expenditures for major improvements and additions are added to property and equipment, while replacements, maintenance and repairs which do not extend the useful lives are expensed. Depreciation is computed using the straight-line method over the estimated useful lives of the assets of 3 – 7 years.
	Property and equipment consists of the following at September 30, 2014 and December 31, 2013,
			September 30,		December 31,
			2014		2013
	Computer equipment	$	22,827	$		21,918
	Furniture and fixtures		34,757			34,757
	Lab equipment		42,129			42,129
	Telephone equipment		12,421			12,421
	Office and warehouse equipment		16,138			2,629
	Leasehold improvements		73,168			67,417
	Total		201,440			181,271
	Less: Accumulated depreciation and amortization		-168,517			-156,737
	Property and equipment, net	$	32,923	$		24,534
	We review our long-lived assets for recoverability if events or changes in circumstances indicate the assets may be impaired. At September 30, 2014, we believe the carrying values of our long-lived assets are recoverable. Depreciation expense for the nine months ended September 30, 2014 and 2013 was $11,780 and $11,237, respectively.
	Advertising
	All advertising costs are expensed as incurred.  Advertising costs for the nine months ended September 30, 2014 and 2013 was $4,554 and $0, respectively.
	Income Taxes
	We compute income taxes in accordance with Financial Accounting Standard Board (“FASB”) Accounting Standard Codification (“ASC”) Topic 740, Income Taxes (“ASC Topic 740”). Under ASC Topic 740, deferred taxes are recognized for the tax consequences of temporary differences by applying enacted statutory rates applicable to future years to differences between the financial statement carrying amounts and the tax bases of existing assets and liabilities. Also, the effect on deferred taxes of a change in tax rates is recognized in income in the period that included the enactment date. Temporary differences between financial and tax reporting arise primarily from the use of different methods to record bad debts and /or sales returns, and inventory reserves.
	On an annual basis, we evaluate tax positions that have been taken or are expected to be taken in our tax returns to determine if they are more than likely to be sustained if the taxing authority examines the respective position.  As of September 30, 2014, we do not believe we have a need to record any liabilities for uncertain tax positions or provisions for interest or penalties related to such  positions.
	Since inception, we have been subject to tax by both federal and state taxing authorities. Until the respective statutes of limitations expire (which may be as much as 20 years while we have unused net operation losses), we are subject to income tax audits in the jurisdictions in which we operate.
	Stock-Based Compensation
	We account for stock-based compensation in accordance with FASB ASC Topic 718, Stock Compensation (ASC Topic 718). ASC Topic 718, which requires that the cost resulting from all share-based transactions be recorded in the financial statements over the respective service periods. It establishes fair value as the measurement objective in accounting for share-based payment arrangements and requires all entities to apply a fair-value-based measurement in accounting for share-based payment transactions with employees. The statement also establishes fair value as the measurement objective for transactions in which an entity acquires goods or services from non-employees in share-based payment transactions.
	Net Loss Per Share
	Net loss per share is calculated in accordance with ASC Topic 260, Earnings per Share. Basic loss per share is calculated by dividing net loss by the weighted average number of common shares outstanding for the period. Diluted loss per share is calculated by dividing net loss by the weighted average number of common shares and dilutive common stock equivalents outstanding. During periods in which we incur losses, common stock equivalents, if any, are not considered, as their effect would be anti-dilutive or have no effect on earnings per share. Any common shares issued as of a result of the exercise of stock options and warrants would come from newly issued common shares from our remaining authorized shares. As of September 30, 2014 and 2013, the following items were not included in dilutive loss as the effect is anti-dilutive:
			September 30,		September 30,
			2014		2013
	Options and warrants		170,916,667		144,856,667
	Convertible notes payable		47,807,458		44,253,119
	Total		218,724,125		189,109,786
	Reclassifications
	Certain amounts in the 2013 Condensed Consolidated Unaudited Financial statements have been reclassified to conform to the current period presentation.
	Recent Accounting Pronouncements
In August 2014, the FASB issued Accounting Standards Update “ASU” 2014-15 on “Presentation of Financial Statements Going Concern (Subtopic 205-40) – Disclosure of Uncertainties about an Entity”s Ability to Continue as a Going Concern”. Currently, there is no guidance in U.S. GAAP about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern or to provide related footnote disclosures. The amendments in this Update provide that guidance. In doing so, the amendments are intended to reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). The amendments in this Update are effective for public and nonpublic entities for annual periods ending after December 15, 2016. Early adoption is permitted.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
FAIR VALUE MEASUREMENTS	'
	Certain assets and liabilities that are measured at fair value on a recurring basis as of September 30, 2014 are measured in accordance with FASB ASC Topic 820-10-05, Fair Value Measurements. FASB ASC Topic 820-10-05 defines fair value, establishes a framework for measuring fair value and expands the disclosure requirements regarding fair value measurements for financial assets and liabilities as well as for non-financial assets and liabilities that are recognized or disclosed at fair value on a recurring basis in the financial statements.
	The statement requires fair value measurement be classified and disclosed in one of the following three categories:
	Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;
	Level 2: Quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability; and
	Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity).
	The following table summarizes our financial instruments measured at fair value as of September 30, 2014 and December 31, 2013:
			Fair Value Measurements at September 30, 2014
	Liabilities:		Total		Level 1		Level 2		Level 3
	Warrant liability	$	230,387	$	-	$	-	$	230,387
	Convertible notes at fair value	$	337,869	$	-	$	-	$	337,869
			Fair Value Measurements at December 31, 2013
	Liabilities:		Total		Level 1		Level 2		Level 3
	Warrant liability	$	323,172	$	-	$	-	$	323,172
	Convertible notes at fair value	$	767,056	$	-	$	-	$	767,056
	The following table shows the changes in fair value measurements using significant unobservable inputs (Level 3) during the nine months ended September 30, 2014:
	Description		September 30,
			2014
	Beginning balance	$	323,172
	Purchases, issuances, and settlements		18,551
	Day one loss on value of hybrid instrument		-
	Total gain included in earnings (1)		-111,336
	Ending balance	$	230,387
	(1)   The gain or loss related to the revaluation of our warrant liability is included in “Change in fair value of derivatives” in the accompanying consolidated statement of operations.
	The Company values its warrants using a Dilution-Adjusted Black-Scholes Model.  Assumptions used include (1) 0.13% to 1.75% risk-free rate, (2) warrant life is the remaining contractual life of the warrants of 0.25 to 4.53 years, (3) expected volatility of 124% to 236% (4) zero expected dividends (5) exercise price set forth in the agreements (6) common stock price of the underlying share on the valuation date, and (7) number of shares to be issued if the instrument is converted (See note 4).
	The following table summarizes the significant terms of each of the debentures for which the entire hybrid instrument is recorded at fair value as of September 30, 2014:
									Conversion Price – Lower
									of Fixed Price or Percentage
									of VWAP for Look-back Period
	Debenture		Face		Interest		Default		Anti-Dilution	%	Look-back
	Issuance Year		Amount		Rate		Interest		Adjusted Price		Period
							Rate
	2014		$337,869		8%-20%		n/a		$0.0021-$0.0050	50%-85%	10 to 30 Days
	The following table shows the changes in fair value measurements using significant unobservable inputs (Level 3) during the nine months ended September 30, 2014 for the Convertible Notes:
			September 30,
			2014
	Description
	Beginning balance	$	767,056
	Purchases, issuances, and settlements		162,312
	Day one loss on value of hybrid instrument		423,340
	(Gain) loss from change in fair value		-85,211
	Conversion to common stock		-929,618
	Ending balance	$	337,869

DUE_TO_OFFICERS

DUE TO OFFICERS	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
DUE TO OFFICERS	'
	At September 30, 2014 and December 31, 2013, the balance due to officers consisted of the following:
			September 30,		December 31,
			2014		2013
	An unsecured demand loan from our President and CEO, Rik Deitsch. The loan bears interest at 4%. The loan balance at September 30, 2014 and December 31, 2013, respectively, includes accrued interest payable of $365,204 and $349,466.	$	471,193	$	566,399
	A loan from Paul Reid, the former President of ReceptoPharm bearing interest at a rate of 5% per annum, due on demand and secured by certain intellectual property of ReceptoPharm  having a zero cost at September 30, 2014 and December 31, 2013. The accrued interest at September 30, 2014 and December 31, 2013 was $48,027 and $43,363, respectively.		127,853		123,189
	Ending balances	$	599,046	$	689,588
	During the nine months ended September 30, 2014, we borrowed $86,276 and repaid $97,220 to Mr. Deitsch. In addition, Mr. Deitsch accepted a total of 50,000,000 shares of the Company’s restricted common stock as a repayment to discharge $100,000 of his outstanding loan on April 10, 2014.

OTHER_DEBT

OTHER DEBT	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
OTHER DEBT	'
	Other debt (Both short-term and long term) consists of the following at September 30, 2014 and December 31, 2013:
			September 30,		December 31,
			2014		2013
	Note payable – Related Party   (1)	$	140,000	$	180,000
	Notes payable – Non Related Parties  (2)		401,739		412,182
	Convertible notes payable-short term, at fair value (3)		294,511		767,056
	Convertible notes payable-long term, at fair value (4)		43,358		-
	Ending balances	$	879,608	$	1,359,238
	At September 30, 2014, the balance of $879,608 consisted of the followings:
	-1
	During the third quarter of 2010 we borrowed $200,000 from one of our directors. We repaid a total of $60,000 as of September 30, 2014. Under the terms of the loan agreement, this loan was expected to be repaid in nine months to a year from the date of the loan along with interest calculated at 10% for the first month plus 12% after 30 days from funding. We are in default regarding this loan. At September 30, 2014, we owed this director accrued interest of $148,558.
	-2
	At September 30, 2014, the balance of $401,739 consisted of the following loans:
	·
	In August 2014, the Company issued a promissory note to the Michael McDonald Trust in the amount of $75,000 bearing monthly interest at a rate of 2%. The note is due in six months from the execution and funding of the note. In connection with the issuance of this promissory note, the Company issued 2,000,000 shares of the Company's common stocks (See note 5). The Company has recorded a debt discount in the amount of $15,665 to reflect the value of the common stocks as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stocks and additional paid-in capital. The total discount of $15,665 was amortized over the term of the debt.  Amortization for the three months ended September 30, 2014 was $5,222. In the event of default, the Company will issue an additional 1,000,000 share of the Company’s common stocks on the date that is ten days after the maturity date (See Note 5).
	·
	In July 2013, the Company issued a promissory note to the Michael McDonald Trust in the amount of $75,000 bearing interest at a rate of 2% per month. The note was due in six months from the execution and funding of the note. In connection with the issuance of this promissory note, the Company issued 1,000,000 shares of the Company's common stock. The Company has recorded a debt discount in the amount of $3,977 to reflect the value of the common stocks as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stocks and additional paid-in capital. The total discount of $3,977 was fully amortized over the term of the debt at December 31, 2013. An additional 1,000,000 shares were issued in January 2014 with a fair value at $9,900 (See Note 5) due to the default.  At June 12, 2014, we owed Michael McDonald approximately $92,310, which was assigned and sold to Coventry in the form of a Convertible Redeemable Note (See Note 4(3) and Note 5).
	·
	On August 2, 2011 under a settlement agreement with Liquid Packaging Resources, Inc. (“LPR”), the Company agreed to pay LPR a total of $350,000 in monthly installments of $50,000 beginning August 15, 2011 and ending on February 15, 2012. This settlement amount was recorded as general and administrative expenses on the date of the settlement. We did not make the December 2011 or January 2012 payments and on January 26, 2012, we signed the first amendment to the settlement agreement where under we agreed to pay $175,000 which was the balance outstanding at December 31, 2011(this includes a $25,000 penalty for non-payment). The Company repaid $25,000 during the three months ended March 31, 2012. The Company did not make all of the payments under such amendment and as a result pursuant to the original settlement agreement, LPR had the right to sell 5,714,326 shares of the Company’s free trading stock held in escrow by their attorney and receive cash settlements for a total amount of $450,000 (the initial $350,000 plus total default penalties of $100,000).  The $100,000 default was expensed during 2012.  LPR sold the note to Southridge Partners, LLP (“Southridge”) for consideration of $281,772 in October 2012. The debt has reverted back to the Company (See note 7).
	·
	As of September 30, 2014, the Company owed University Centre West Ltd. approximately $55,410, which was assigned and sold to Southridge and subsequently reverted back to the Company .
	-3
	At September 30, 2014, the balance of $294,511 consisted of the following short term convertible loans:
	·
	In September and October 2011, the Company borrowed $250,000 each (aggregating $500,000) from two non-related parties.  The principal of these loans were to be repaid with a balloon payment on or before October 1, 2012. On October 19, 2012 the parties amended the notes to extend the due date to May 1, 2013 and include a conversion feature that would allow the holders to convert some or all of their outstanding notes into restricted Company stock at a 15% discount to the average closing market price of the Company's stock traded over the previous 10 days. Interest on these loans is payable monthly beginning in November 2011 with interest calculated at 20% and 12%, each, respectively. At September 30, 2014, the accrued interest payable was $4,163.
	During year ended December 31, 2013 and nine months ended September 30, 2014, a total of 34,254,004 shares and 33,226,382 shares of the company’s restricted stock satisfying the notes in the amount of $125,000 and $92,000 with a fair value of $317,391 and $177,093 on the date of conversion. During year ended 2013 and nine months ended September 30, 2014, $150,000 and $33,000 of the debts were assigned to three non-related parties in the form of a Convertible Redeemable Note bearing interest of 8% annum with a conversion price for each share of Common Stock equal to 55% of the average of the daily volume weighted average prices of the Common Stock for the 3 trading days with the lowest volume weighted average prices during the 15 to 20 trading days immediately preceding the Conversion Date. Following the assignments, the conversions for a total of 64,052,862 shares and 9,600,000 shares of the company’s restricted stock were made at the fair value of $475,519 and $65,982 (See note 5). With the above conversions, at September 30, 2014, one of the Notes was satisfied in full and the remaining balance of the other Note was $100,000 with a fair value of $119,451 at September 30, 2014 to be matured on February 3, 2015.  On August 3, 2014 and April 30, 2014, the Company issued 1,000,000 and 500,000 restricted shares, respectively, to each note holder in connection with the amendment of maturity date at a fair value of $9,100 and $1,950, respectively (See note 5).
	·
	On July 10, 2013, the Company issued a Convertible Debentures in the amount of $30,000 to Christopher Castaldo in connection with the agreement for investor relation services. The note carries interest at 8% and is due on January 10, 2014. The note’s holder has the right to convert the note and accrued interest into shares of Common Stock at a price of $0.005. The Company continued to accrue the interest at 8% after the note was in default. On February 26, 2014, the conversion for a total of 6,000,000 shares of the company’s restricted stock was made in satisfying the note in full with a fair value of $51,060 (See Note 5).
	·
	On October 10, 2013, the Company issued a Convertible Debentures in the amount of $30,000 to Christopher Castaldo in connection with the agreement for investor relation services. The note carries interest at 8% and is due on April 10, 2014. The note’s holder has the right to convert the note into shares of Common Stock at a price of $0.005. The Company continued to accrue the interest at 8% after the note was in default. On April 15, 2014, the conversion for a total of 6,000,000 shares of the company’s restricted stock was made in satisfying the note in full with a fair value of $28,107 (See Note 5).
	·
	On June 2, 2014, the Company issued a Convertible Debenture in the amount of $10,000 to Christopher Castaldo in connection with an agreement for investor relation services (See Note 5). The note carries interest at 8% and is due on December 12, 2014, unless previously converted into shares of restricted common stock. The note holder has the right to convert the note, until it is no longer outstanding into shares of Common Stock at a price of $.0035.
	In connection with the issuance of this convertible note payable, the Company encountered a day-one derivative loss of $931. At September 30, 2014, this convertible note payable, at fair value, was recorded at $19,562.
	·
	On July 8, 2014, the Company issued a Convertible Debenture in the amount of $10,000 to Christopher Castaldo in connection with an agreement for investor relation services (See Note 5). The note carries interest at 8% and is due on January 8, 2015, unless previously converted into shares of restricted common stock. The note holder has the right to convert the note, until it is no longer outstanding into shares of Common Stock at a price of $.0035.
	In connection with the issuance of this convertible note payable, the Company encountered a day-one derivative loss of $16,361. At September 30, 2014, this convertible note payable, at fair value, was recorded at $19,635.
	·
	On September 3, 2013, the Company issued a Convertible Debenture in the amount of $100,000 to Coventry Enterprises, LLC (“Coventry”). The note carries interest at 10% and is due on September 3, 2014, unless previously converted into shares of restricted common stock. Coventry has the right to convert the note, until is no longer outstanding  into shares of Common Stock at a price lesser of $.018, or (ii) fifty-five percent (55%) of the average of the three lowest VWAP prices of the Company’s Common Stock for the twenty trading days preceding  the conversion date. On March 11, 2014 and June 12, 2014, Coventry made a conversion of a total of 23,376,623 shares and 6,710,121 shares of the company’s restricted stock satisfying $90,000 and $10,000 of the notes in full with a fair value of $187,119 and $65,402, respectively (See note 5).
	In connection with the issuances of the Note, the Company also granted five-year warrants to purchase an aggregate of 20,000,000 shares of the Company’s common stock at an exercise price of $0.025 per share. The Company classified embedded conversion features in these warrants as a derivative liability. The warrants were valued at their fair value of $106,377 using the Black-Scholes method at the September 30, 2014.
	·
	On September 12, 2013, the Company issued a Convertible Debenture in the amount of $70,000 to Coventry Enterprises, LLC (“Coventry”). The note carries interest at 10% and is due on September 12, 2014, unless previously converted into shares of restricted common stock. Coventry has the right to convert the note, until is no longer outstanding  into shares of Common Stock at a price lesser of $.02, or (ii) fifty-five percent (55%) of the average of the three lowest VWAP prices of the Company’s Common Stock for the twenty trading days preceding  the conversion date. On March 12, 2014 and June 12, 2014, Coventry made a conversion of a total of 15,584,415 and 5,789,473 shares of the company’s restricted stock satisfying $60,000 and $10,000 of the notes with a fair value of $123,641 and $60,296, respectively (See note 5).
	In connection with the issuances of the Note, the Company also granted five-year warrants to purchase an aggregate of 15,000,000 shares of the Company’s common stock at an exercise price of $0.025 per share. The Company classified embedded conversion features in these warrants as a derivative liability. The warrants were valued at their fair value of $79,991 using the Black-Scholes method at September 30, 2014.
	·
	On April 9, 2014, the Company issued a Convertible Debenture in the amount of $20,000 to Coventry Enterprises, LLC (“Coventry”). The note carries interest at 10% and is due on April 9, 2015, unless previously converted into shares of restricted common stock. Coventry has the right to convert the note, until is no longer outstanding  into shares of Common Stock at a price lesser of $.02, or (ii) fifty-five percent (55%) of the average of the three lowest VWAP prices of the Company’s Common Stock for the twenty trading days preceding  the conversion date. . In connection with the issuance of the convertible note payable, the Company encountered a day-one derivative loss of $16,172. At September 30, 2014, the convertible note payable, at fair value, was recorded at $36,251.
	In connection with the issuance of the Note, the Company also granted five-year warrants to purchase an aggregate of 4,000,000 shares of the Company’s common stock at an exercise price of $0.025 per share. The Company classified embedded conversion features in these warrants as a derivative liability. The warrants were valued at their fair value of $22,533 using the Black-Scholes method at September 30, 2014.
	·
	During June 2014, $92,310 of Michael McDonald’s debt was assigned and sold to Coventry in the form of a Convertible Redeemable Note. The note carries interest at 8% and is due on June 18, 2015, unless previously converted into shares of restricted common stock. Coventry has the right to convert the note, until is no longer outstanding  into shares of Common Stock at fifty-five percent (55%) of the average of the three lowest VWAP prices of the Company’s Common Stock for the fifteen trading days preceding  the conversion date. In connection with the issuance of the convertible note payable, the Company encountered a day-one derivative loss of $371,772. On June 18, 2014 and July 2, 2014, Coventry made a conversion of 8,791,389 and 4,293,467 shares of the company’s restricted stock satisfying $18,462 each (total $36,924) of the note with a fair value of $92,816 and $29,909, respectively. At September 30, 2014, the remaining balance of $55,386, at fair value, was recorded at $99,612 (See Note 4(2) and Note 5).
	-4
	On October 7, 2013, the Company signed a secured convertible Promissory Note in the amount of $35,000 in favor of Southridge Partners II, LLC. The note was due on demand and carries interest at 10% annum. Southridge Partners II, LLC was entitled to convert the principal into shares of common stock  at the lesser of $0.015 or a 50% discount from the lowest closing bid price in the 30 trading days prior to the day that the conversion is requested; and interest accrued  was entitled to convert into shares of common stock at $0.001. In the evaluation of these financing arrangements, the Company concluded that these conversion features did not meet the conditions set forth in current accounting standards for equity classification. Since equity classification is not available for the conversion feature, it requires bifurcation and liability classification, at fair value. The Company also concluded that the Default Put required bifurcation because, while puts on debt instruments are generally considered clearly and closely related to the host, the Default Put is indexed to certain events that are not associated with the convertible note payable. At September 30, 2014, this convertible note payable, at fair value, was recorded at $79,663. Southridge converted the note in full for a total of 13,349,057 shares of the company’s restricted stock on April 7, 2014 . Pursuant to the “reset provision” on the note agreement, additional 2,373,166 shares of common stocks were issued due to stock price depreciation on the clearing date of April 23, 2014. These shares were valued at fair value of $10,679 and recorded as loss on settlement of debt (See note 5).
	On March 19, 2014, the Company issued two Convertible Debentures in the amount of up to $500,000 each (total $1,000,000) to two non-related parties. During the nine months ended September 30, 2014, the Company recorded the first tranche of $15,000 each (total $30,000) of the funds was received during the first quarter of 2014.  The notes carry interest at 8% and are due on the date that is two years from the execution and funding of the note.  The note holders have the right to convert the notes into shares of Common Stock at a price of $0.005. In connection with the issuance of these convertible notes payable, the Company encountered a day-one derivative loss of $18,104. At September 30, 2014, these convertible notes payable, at fair value, was recorded at $43,358.
	In the evaluation of these financing arrangements, the Company concluded that these conversion features did not meet the conditions set forth in current accounting standards for equity classification. Since equity classification is not available for the conversion feature, it requires bifurcation and liability classification, at fair value. The Company also concluded that the Default Put required bifurcation because, while puts on debt instruments are generally considered clearly and closely related to the host, the Default Put is indexed to certain events that are not associated with the convertible note payable.
	The Company elected to account for these hybrid contracts under the guidance of ASC 815-15-25-4.  The fair value has been defined as the common stock equivalent value, enhanced by the fair value of the default put plus the present value of the coupon.
	The holder of this convertible note has substantial rights and protections regarding dilution if certain events, including a default were to occur. There are a number of events that could trigger a default, including but not limited to failure to pay principal or interest, failure to issue shares under the conversion feature, breach of covenants, breach of representations and warranties, appointment of a receiver or trustee, judgments, bankruptcy, delisting of common stock, failure to comply with the exchange act, liquidation, cessation of operations, failure to maintain assets, material financial statement restatement, reverse split of borrowers stock, etc. In the event of these events the lender may be entitled to receive significant amounts of additional stock above the amounts for conversion.
	Furthermore, there are additional events that could cause the lender to be due additional shares of common stock above and beyond the shares due from a conversion. Some of these events include, but are not limited to a merger or consolidation of the Company, dividend distribution or spin off, dilutive issuances of the Company’s stock, etc. If the lender receives additional shares of the Company’s commons stock due to any of the foregoing events or for other reasons, then this may have an extremely dilutive effect on the shareholders of the Company. Such dilution would likely result in a significant drop in the per share price of the Company’s common stock. The potential dilutive nature of this note presents a very high degree of risk to the Company and its shareholders

STOCKHOLDERS_DEFICIT

STOCKHOLDERS' DEFICIT	9 Months Ended
	Sep. 30, 2014
Equity [Abstract]	'
STOCKHOLDERS' DEFICIT	'
	Private Placements of Common Stock
	In January 2014, the Company sold 12,000,000 shares of restricted common stock to an investor at a price per share of $0.005 and received proceeds of $60,000. The Company issued 12,000,000 warrants to purchase common stock at an exercise price of $0.03 per share. The warrants expire on December 31, 2015(See note 6).
	Common Stock Issued for Services
	During July 2014, the Company signed an agreement with a consultant for investor relation services for seven weeks. In connection with the agreement, 5,000,000 shares of company’s restricted common stocks were issued with a fair value of $45,500. A $10,000 convertible note convertible at $0.0035 per share was also issued (See Note 4).
	During May 2014, the Company signed an agreement with a consultant for investor relation services for one month. In connection with the agreement, 5,000,000 shares of company’s restricted common stocks were issued with a fair value of $18,500. A $10,000 convertible note convertible at $0.0035 per share was also issued (See Note 4).
	During June 2014, the Company issued 5,000,000 shares of the Company’s restricted common stock to a consultant for services for one year. The share was valued at $0.0085 per share. The Company recorded an equity compensation charge of $12,226 during the nine months ended September 30, 2014. The remaining unrecognized compensation cost of $30,274 related to non-vested equity-based compensation to be recognized by the Company over the remaining vesting period of eight and half months.
	During August, 2013, the Company issued a total of 6,000,000 shares of the Company’s restricted common stock to two consultants for investor relation services for six months. The shares were valued at $0.0173 per share. The Company recorded an equity compensation charge of $70,902 during the four months ended December 31, 2013, and the remaining compensation cost of $32,899 was recognized by the Company during the nine months ended September 30, 2014.
	During August, 2013, the Company issued 2,000,000 shares of the Company’s restricted common stock to a consultant for investor relation services for one year. The shares were valued at $0.012 per share. The Company recorded an equity compensation charge of $8,351 during the four months ended December 31, 2013 and the remaining compensation cost of $15,649 was recognized by the Company during the nine months ended September 30, 2014.
	During August, 2013, the Company issued 2,000,000 shares of the Company’s restricted common stock to a consultant for consulting services for six months. The shares were valued at $0.0056 per share. The Company recorded an equity compensation charge of $8,446 during the four and one half months ended December 31, 2013, and the remaining compensation cost of $2,754 was recognized by the Company during the nine months ended September 30, 2014.
	During February, 2013, the Company issued 8,000,000 shares of the Company’s restricted common stock to a consultant for investor relation services for a year. The shares were valued at $0.008 per share. The Company recorded an equity compensation charge of $61,019 during the year ended December 31, 2013. The remaining compensation cost of $2,981 was recognized by the Company during the nine months ended September 30, 2014.
	Common Stock Issued for Debt Default and modification
	On January 17, 2014, the Company issued a total of 1,000,000 restricted shares to the Michael McDonald Trust due to the default on repayment of the promissory note of $75,000. The shares were valued at a fair value of $9,900.
	On April 30, 2014, the Company amended the maturity dates of notes $75,000 from a non-related party to November 3, 2014. The Company issued a total of 500,000 restricted shares to the note holder per the amendment. The shares were valued at a fair value of $1,950 (See note 4).
	On August 1, 2014, the Company amended the maturity dates of notes $100,000 from a non-related party to February 3, 2015. The Company issued a total of 1,000,000 restricted shares to the note holder per the amendment. The shares were valued at a fair value of $9,100 (See note 4).
	Common Stock Issued for Settlement of Debt
	Following the agreements with Castaldo for $30,000 each (total $60,000) in July 2013 and October 2013, Castaldo made the conversion for a total of 12,000,000 shares of the company’s restricted stock satisfying the notes in full with a fair value of $79,167 during the nine months ended September 30, 2014  (See Note 4).
	Following the agreement with Southridge Partners II, LLC for $35,000 in October 2013, Southridge converted the note in full for a total of 13,349,057 shares of the Company’s restricted stock on April 7, 2014.Pursuant to the “reset provision” on the note agreement, additional 2,373,166 shares of common stocks were issued due to stock price depreciation on the clearing date of April 23, 2014. These shares were valued at a fair value of $10,679 and recorded as loss on settlement of debt (See note 4).
	Following the assignment of Michael McDonald’s debt of $92,310 in June 2014, Coventry made the following conversions of a total of 13,084,856 shares of the company’s restricted stock satisfying $36,924 of the note with a fair value of $122,725 (See Note 4).
	Date	Number of	Fair Value of
		shares converted	Debt Converted
	6/18/14	8,781,389	$92,816
	7/2/14	4,293,467	$29,909
	During August, 2014, the Company issued 60,000,000 shares of the company’s restricted stock to settle the outstanding commissions’ payable in aggregate of $100,000 with TCN. The shares were valued at $0.0089 per share. The Company recorded a loss of $434,000 as a selling expense during the nine months ended September 30, 2014.
	During June, 2014, the Company issued 60,000,000 shares of the company’s restricted stock to settle the outstanding commissions’ payable in aggregate of $100,000 with TCN. The shares were valued at $0.0099 per share. The Company recorded a loss of $494,000 as a selling expense during the nine months ended September 30, 2014.
	During May and June, 2014, the two convertible Notes holders made the following conversions of a total of 33,226,382 shares of the company’s restricted stock satisfying the notes in the amount of $92,000 with a fair value of $177,093 on the dates of conversions (See Note 4).
	Date	Number of	Fair Value of
		shares converted	Debt Converted
	5/30/14	23,529,412	$79,632
	6/16/14	4,545,455	$45,820
	6/14/14	5,151,515	$51,641
	During February and June, 2014, $23,000 and $10,000 of the convertible notes were assigned to third parties with a conversion price at $0.005 and $0.002 per share, respectively. The conversions for a total of 9,600,000 shares of the company’s restricted stock were made as followings in satisfying the notes of $33,000 at the fair value of $65,982 (See Note 4).
	Date	Number of	Fair Value of
		shares converted	Debt Converted
	2/10/14	4,600,000	$30,726
	6/14/14	5,000,000	$35,256
	Following the agreements with Coventry Enterprises, LLC (see Note 3) for $100,000 and $70,000 in September 2013, Coventry made the following conversions for a total of 51,460,632 shares of the company’s restricted stock during the nine months ended September 30, 2014 satisfying the Notes in full (See note 4):
	Date	Number of	Fair Value of
		shares converted	Debt Converted
	11-Mar-14	23,376,623	$187,119
	12-Mar-14	15,584,415	$123,641
	12-Jun-14	12,499,594	$103,142
	On April 10, 2014, Mr. Deitsch accepted a total of 50,000,000 shares of the Company’s restricted common stock as a repayment to discharge $100,000 of his outstanding loan to the Company (See note 3). The shares were valued at the note payable amount due to the fact that it was a related party transaction.
	Common Stock Issued with Promissory Note
	In August 2014, in connection with the issuance of this promissory note to Michael McDonald Trust in the amount of $75,000 which is due in six months from the funding of the note, the Company issued 2,000,000 shares of the Company's common stocks. The Company has recorded a debt discount in the amount of $15,665 to reflect the value of the common stocks as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stocks and additional paid-in capital. The total discount of $15,665 was amortized over the term of the debt.  Amortization for the three months ended September 30, 2014 was $5,222 (See Note 4).

STOCK_OPTIONS_AND_WARRANTS

STOCK OPTIONS AND WARRANTS	9 Months Ended
	Sep. 30, 2014
Other Liabilities Disclosure [Abstract]	'
STOCK OPTIONS AND WARRANTS	'
	Common Stock Warrants
	From time to time, we issue warrants to purchase our common stock. These warrants have been issued for cash in conjunction with the private placement of shares of our common stock.
	During January 2014, the Company issued a total of 12,000,000 warrants to purchase common stock at an exercise price of $0.03 per share in connection with the private placement offerings. The warrants expire on December 31, 2015 (See note 5).
	During April, 2014, the Company issued a total of 4,000,000 warrants to purchase common stock at an exercise price of $0.025 per share in connection with issuance of a convertible note payable to Coventry. The warrants expire on April 9, 2019 (See note 4).
	A summary of warrants outstanding in conjunction with private placements of common stock were as follows during the year ended September 30, 2014:
		Number		Weighted average
		of shares		exercise price
	Balance December 31, 2013	154,916,667	$	0.082
	Exercised	-		-
	Issued	16,000,000	$	0.03
	Forfeited	-		-
	Balance September 30, 2014	170,916,667	$	0.062
	The following table summarizes information about fixed-price warrants outstanding as of September 30, 2014:
			Exercise		Weighted	Weighted	Weighted
			Price		Average	Average	Average
					Number	Contractual	Exercise
					Outstanding	Life	Price
	2014		$0.01-0.10		170,506,411	1.29 years	$0.06
	As of September 30, 2014, the aggregate intrinsic value of all stock options and warrants outstanding and expected to vest was $0. The intrinsic value of each option share is the difference between the fair value of our common stock and the exercise price of such option share to the extent it is “in-the-money”. Aggregate intrinsic value represents the value that would have been received by the holders of in-the-money options had they exercised their options on the last trading day of the year and sold the underlying shares at the closing stock price on such day. The intrinsic value calculation is based on the $0.0068, closing stock price of our common stock on September 30, 2014.There were no in-the-money warrants at September 30, 2014.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	Operating Leases
	In February 2010, Nutra Pharma entered into an operating lease for the use of office space. The lease expired in January 2013 and required monthly payments of approximately $9,000. In February 2013, Nutra Pharma entered into a new operating lease for monthly payments of approximately $3,500 for three years. ReceptoPharm leases a lab and renewed its operating lease agreement for five years in July of 2012. The lease requires monthly payments of approximately $5,000 beginning August 1, 2012.
	We incurred rent expense of $89,309 and $88,135 during the nine months ended September 30, 2014 and 2013.
	Litigation
	Patricia Meding, et. al. v. ReceptoPharm, Inc. f/k/a Receptogen, Inc.
	On August 18, 2006, ReceptoPharm was named as a defendant in Patricia Meding, et. al. v. ReceptoPharm, Inc. f/k/a Receptogen, Inc., Index No.: 18247/06 (New York Supreme Court, Queens County). The original proceeding claimed that ReceptoPharm owed the Plaintiffs, including Patricia Meding, a former ReceptoPharm officer and shareholder and several corporations that she claims to own, the sum of $118,928.15 plus interest and counsel fees on a series promissory notes that were allegedly executed in 2001 and 2002. On August 23, 2007, the Queens County New York Supreme Court issued a decision denying Plaintiffs motion for summary judgment in lieu of a complaint, concluding that there were issues of fact concerning the enforceability of the promissory notes. On May 23, 2008, the Plaintiffs filed an amended complaint in which they reasserted their original claims and asserted new claims seeking damages of no less than $768,506 on their claims that in or about June 2004 ReceptoPharm breached its fiduciary duty to the Plaintiffs as shareholders of ReceptoPharm by wrongfully canceling certain of their purported ReceptoPharm share certificates. In late 2010, Plaintiffs further amended their complaint alleging that ReceptoPharm violated Plaintiffs contractual and statutory rights by cancelling an additional 1,214,800 share certificates and failing to permit the Plaintiffs to exercise dissenting shareholder rights with respect to those share certificates. The damages associated with the Plaintiff’s claims could rise as the result of increases in our share price as the Receptopharm shares may be convertible into our common shares. The potential exposure may exceed $10,000,000 if the Plaintiffs are successful with all of their claims.
	ReceptoPharm believes the suit is without merit and has filed an answer denying the material allegations of the amended complaint and asserted a series of counterclaims against the Plaintiffs alleging claims for declaratory judgment, fraud, breach of fiduciary duty, conversion and unjust enrichment as a result of the promissory notes. Plaintiffs have moved for partial summary judgment on their claims regarding the additional 1,214,800 shares, but not on their claims regarding the alleged promissory notes or the 1,750,000 alleged shares. In August of 2011, the Plaintiff's motion was partially granted. In September 2012, ReceptoPharm's attorneys filed a Motion to be removed as counsel. On October 10, 2014 their motion was granted. ReceptoPharm is seeking new counsel to oppose the partial summary judgment and represent the Company. We intend to vigorously contest this matter.
	Liquid Packaging Resources, Inc. v. Nutra Pharma Corp. and Erik “Rik” Deitsch
	On April 21, 2011, Nutra Pharma Corp. and its CEO, Erik Deitsch, were named as defendants in Liquid Packaging Resources, Inc. v. Nutra Pharma Corp. and Erik “Rik” Deitsch, Superior Court of Fulton County, Georgia, Civil Action No. 2011-CV-199562. Liquid Packaging Resources, Inc. (“LPR”) claimed that Nutra Pharma Corp. and Mr. Deitsch, directly or through other companies, placed orders with LPR that required LPR to purchase components from third parties. LPR sought reimbursement for those third party expenses in the amount of not less than $359,826.85 plus interest. LPR also sought punitive damages in the amount of not less than $500,000 and attorney's fees.
	Mr. Deitsch and Nutra Pharma Corp. then removed the action to the United States District Court, Northern District of Georgia, Civil Action No. 11-CV-01663-ODE. After removal, LPR amended the Complaint to assert that Nutra Pharma Corp. and Mr. Deitsch were the alter egos of the alleged other companies through whom the subject orders were placed and therefore should be considered one and the same. Mr. Deitsch and Nutra Pharma Corp.  moved to dismiss the Complaint on several grounds including statute of frauds, failure to state a claim, and jurisdiction (only for Mr. Deitsch). Mr. Deitsch and Nutra Pharma Corp. believe the suit is without merit.
	After June 30, 2011, at LPR's request, the parties mediated the dispute before LPR responded to the Motion To Dismiss. At the mediation, the parties worked out an agreement whereby Nutra Pharma Corp. would purchase from LPR the components LPR purchased from third parties at an amount slightly less than the principal amount of the suit and on terms acceptable to us. The agreed price was $350,000 payable over 7 months in equal $50,000 amounts. This agreement was reached by us because it provided tangible value in exchange for the purchase price rather than incurring the expense of litigation, which would likely be substantial and not recouped. While Nutra Pharma Corp.  had counterclaims we could assert, we believe this was a practical resolution. The settlement allowed us to take possession of the components prior to full payment and, in exchange, provided security to LPR in the form of our stock valued at $400,000 at the time of issuance. The stock can only be sold in event of a default of the payment schedule. The litigation was dismissed in August of 2011. We made the August, September and November payments (totaling $150,000) in a timely fashion. We were late for the payment due October 15, 2011 and requested an accommodation from LPR, eventually paying an extra $5,000 towards that payment. At December 31, 2011, Nutra Pharma Corp. had made total payments of $205,000 with an additional $150,000 owed. In order to allow us to skip the December payment, LPR agreed to another accommodation whereby we would pay both the December and January payment with an additional $10,000 on or before January 16, 2012. We were unable to make this payment and on January 26, 2012 signed an amended payment schedule adding an additional $15,000 for a total of $175,000 owed. Our CEO, Rik Deitsch, added additional collateral stock in a separate company that he held personally. $25,000 was paid in January, with subsequent payments of $30,000 due monthly on the 15th of March through the 15th of July, 2012. We failed to make the March payment and was subsequently called in default of the Agreement. Under the original agreement, if we are in default of the agreement, LPR has the right to sell shares of our free trading stock held in escrow by their attorney and receive cash settlements for a total amount of $450,000 representing the new total cash amount due to LPR by the Company.
	On June 11, 2012, LPR sold their debt to Southridge Partners, LLP in an agreement to be paid out over time. In August, 2013, LPR cancelled their agreement with Southridge Partners, LLP.  As of September 30, 2014, LPR continues to hold the collateral stock. We are currently negotiating a settlement with LPR. Upon the settlement of the outstanding debt, LPR will return the collateral shares to the Company.
	Involuntary Petition of Bankruptcy
	On August 31, 2012, certain former ReceptoPharm employees and a former ReceptoPharm consultant filed a Petition for Involuntary Bankruptcy against us in the United States Bankruptcy Court, Southern District of Florida. The Petitioners originally claimed they were owed $990,927 from Nutra Pharma in the form of accrued wages and promissory notes, but amended their claim to $816,662 in a subsequent filing. In response to the Petition, we filed a motion to dismiss the action which, if successful, would avoid the case being converted into an actual bankruptcy action. On September 30, 2013, the Company entered into a Settlement Agreement with the Petitioners, which is effective upon the court dismissal of the action.  In full and final satisfaction of all claims, the Company settled the Agreement with the Petitioners for a total sum of $350,000.  $35,000 has been paid and a second lump sum payment is due within 8 months from February 12, 2014, the date the court dismissed the action.  The Parties executed mutual releases exclusive of releases under the Settlement Agreement. On October 21, 2014 we received a Notice of Default from the Petitioners' counsel. We have responded to the notice and will be seeking remedies to the default.
	Laurence N. Raymond v. Receptopharm, Inc. et al.
	On December 30, 2011 Laurence N. Raymond (“Raymond”) brought the case against Receptopharm, Inc. (“Receptopharm”) and Nutra Pharma to recover approximately $300,000 that was allegedly either loaned to Receptopharm or owing to Raymond pursuant to an oral employment agreement. Dr. Raymond is one of the petitioning creditors that brought the above-described involuntary bankruptcy action. The settlement agreement reached in that action fully resolves all claims between the parties and specifies that this action will be dismissed immediately upon the full settlement payments, pursuant to a confidential settlement agreement.
	Paul F. Reid v, Harold H. Rumph et al.
	On December 28, 2011 Paul F. Reid (“Reid”) brought the case against Harold H. Rumph (“Rumph”), Receptopharm, and Nutra Pharma to recover approximately $330,000 that was allegedly either loaned to Receptopharm or owing to Reid pursuant to an oral employment agreement. Dr. Reid is one of the petitioning creditors that brought the above-described involuntary bankruptcy action. The settlement agreement reached in that action fully resolves all claims between the parties and specifies that this action will be dismissed immediately upon the full settlement payments, pursuant to a confidential settlement agreement.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	During October, 2014, the Company issued 60,000,000 shares of the company’s restricted stock to settle the outstanding commissions’ payable in aggregate of $100,000 with TCN.

BASIS_OF_PRESENTATION_AND_SUMM1

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2014
Basis Of Presentation And Summary Of Significant Accounting Policies Policies	'
Organization	'
	Nutra Pharma Corp. (“Nutra Pharma”), is a holding company that owns intellectual property and operates in the biotechnology industry. Nutra Pharma incorporated under the laws of the state of California on February 1, 2000, under the original name of Exotic-Bird.com.
	Through its wholly-owned subsidiary, ReceptoPharm, Inc. (“ReceptoPharm”), Nutra Pharma conducts drug discovery research and development activities. In October 2009, Nutra Pharma launched its first consumer product called Cobroxin®, an over-the-counter pain reliever designed to treat moderate to severe chronic pain. In May 2010, Nutra Pharma launched its second consumer product called Nyloxin®, an over-the-counter pain reliever that is a stronger version of Cobroxin® and is designed to treat severe chronic pain.
Basis of Presentation and Consolidation	'
	The Condensed Consolidated Unaudited Financial statements and notes are presented in accordance with the rules and regulations of the Securities and Exchange Commission and do not contain certain information included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2013. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and are of a normal, recurring nature. Interim results are not necessarily indicative of results for a full year. Therefore, the interim Condensed Consolidated Unaudited Financial statements should be read in conjunction with the consolidated financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K.
	The accompanying Condensed Consolidated Unaudited Financial statements include the results of Nutra Pharma and its wholly-owned subsidiaries Designer Diagnostics Inc. and ReceptoPharm (collectively “the Company”, “us”, “we” or “our”). We operate as one reportable segment. All intercompany transactions and balances have been eliminated in consolidation.
Liquidity and Going Concern	'
	Our condensed consolidated unaudited financial statements are presented on a going concern basis, which contemplate the realization of assets and satisfaction of liabilities in the normal course of business. We have experienced recurring, significant losses from operations, and have an accumulated deficit of $43,717,683 at September 30, 2014. In addition, we had respective working capital and stockholders’ deficits at September 30, 2014 of $3,576,403 and $3,557,525, respectively.
	There is substantial doubt regarding our ability to continue as a going concern which is contingent upon our ability to secure additional financing, increase ownership equity and attain profitable operations. In addition, our ability to continue as a going concern must be considered in light of the problems, expenses and complications frequently encountered in established markets and the competitive environment in which we operate.
	As of September 30, 2014, we do not have sufficient cash to sustain our operations for the next year and will require additional financing in order to execute our operating plan and continue as a going concern. Since our sales are not currently adequate to fund our operations, we continue to rely principally on debt and equity funding; however proceeds from such funding have not been sufficient to execute our business plan. Our plan is to attempt to secure adequate funding until sales of our pain products are adequate to fund our operations. We cannot predict whether additional financing will be available, and/or whether any such funding will be in the form of equity, debt, or another form. In the event that these financing sources do not materialize, or if we are unsuccessful in increasing our revenues and profits, we will be unable to implement our current plans for expansion, repay our obligations as they become due and continue as a going concern.
	The accompanying condensed consolidated unaudited financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should we be unable to continue as a going concern.
Use of Estimates	'
	The accompanying condensed consolidated unaudited financial statements are prepared in accordance with accounting principles generally accepted in the United States of America which require management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expense. Significant estimates include our ability to continue as going concern, the recoverability of inventories and long-lived assets, and the valuation of stock-based compensation and certain debt and warrant liabilities. Actual results could differ from those estimates. Changes in facts and circumstances may result in revised estimates, which would be recorded in the period in which they become known.
Revenue Recognition	'
	In general, we record revenue when persuasive evidence of an arrangement exists, services have been rendered or product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured. Provision for sales returns is estimated based on our historical return experience. Revenue is presented net of returns and allowances for returns.
	The Company collects 100% of the cash proceeds from the sale of its product by its distributor, remits a portion of the cash proceeds received back to the distributor and records the sale on a net basis. In the nine months ended September 30, 2014, the Company collected $1,098,945 in gross receipts and recorded $428,715 as net sales.
Accounting for Shipping and Handling Costs	'
	The Company records shipping and handling costs incurred in cost of sales.
Cash and Cash Equivalents	'
	We consider all highly liquid investments with an original maturity of three months or less to be cash equivalents.
Accounts Receivable and Allowance for Doubtful Accounts	'
	The Company grants credit without collateral to its customers based on the Company’s evaluation of a particular customer’s credit worthiness. In addition, allowances for doubtful accounts are maintained for potential credit losses based on the age of the accounts receivable and the results of the Company’s periodic credit evaluations of its customers’ financial condition. Accounts receivable are written off after collection efforts have been deemed to be unsuccessful. Accounts written off as uncollectible are deducted from the allowance for doubtful accounts, while subsequent recoveries are netted against the provision for doubtful accounts expense. The Company generally does not charge interest on accounts receivable.
	Accounts receivable are stated at estimated net realizable value. Accounts receivable are comprised of balances due from customers net of estimated allowances for uncollectible accounts.
Inventories	'
	Inventories, which are stated at the lower of average cost or market, and consist mostly of raw venom that is utilized to make the API (active pharmaceutical ingredient). The raw unprocessed venom has an indefinite life for use. The Company regularly reviews inventory quantities on hand.  If necessary it records a provision for excess and obsolete inventory based primarily on its estimates of component obsolescence, product demand and production requirements. Write-downs are charged to cost of goods sold.  We performed evaluations of our inventory at  September 30, 2014 and determined no allowance needs to be recorded.
Financial Instruments and Concentration of Credit Risk	'
	Our financial instruments include cash, accounts receivable, accounts payable, accrued expenses, loans payable, due to officers and derivative financial instruments. Other than certain warrant and convertible instruments (derivative financial instruments) and liabilities to related parties (for which it was impracticable to estimate fair value due to uncertainty as to when they will be satisfied and a lack of similar type transactions in the marketplace), we believe the carrying values of our financial instruments approximate their fair values because they are short term in nature or payable on demand. Our derivative financial instruments are carried at a measured fair value.
	Balances in various cash accounts may at times exceed federally insured limits. We have not experienced any losses in such accounts. We do not hold or issue financial instruments for trading purposes. For the nine months ended September 30, 2014, there were no sales concentrations; the Company purchased 100% of its venom from one vendor; 100% of production of one of the Company’s products was from one manufacturer.
Derivative Financial Instruments	'
	The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. Management evaluates all of its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Black-Scholes option-pricing model to value the derivative instruments at inception and subsequent valuation dates. For complex embedded derivatives, the Company uses a Dilution-Adjusted Black-Scholes method to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current liabilities.
Property and Equipment and Long-Lived Assets	'
	Property and equipment is recorded at cost. Expenditures for major improvements and additions are added to property and equipment, while replacements, maintenance and repairs which do not extend the useful lives are expensed. Depreciation is computed using the straight-line method over the estimated useful lives of the assets of 3 – 7 years.
	Property and equipment consists of the following at September 30, 2014 and December 31, 2013,
			September 30,		December 31,
			2014		2013
	Computer equipment	$	22,827	$		21,918
	Furniture and fixtures		34,757			34,757
	Lab equipment		42,129			42,129
	Telephone equipment		12,421			12,421
	Office and warehouse equipment		16,138			2,629
	Leasehold improvements		73,168			67,417
	Total		201,440			181,271
	Less: Accumulated depreciation and amortization		-168,517			-156,737
	Property and equipment, net	$	32,923	$		24,534
	We review our long-lived assets for recoverability if events or changes in circumstances indicate the assets may be impaired. At September 30, 2014, we believe the carrying values of our long-lived assets are recoverable. Depreciation expense for the nine months ended September 30, 2014 and 2013 was $11,780 and $11,237, respectively.
Advertising	'
	All advertising costs are expensed as incurred.  Advertising costs for the nine months ended September 30, 2014 and 2013 was $4,554 and $0, respectively.
Income Taxes	'
	We compute income taxes in accordance with Financial Accounting Standard Board (“FASB”) Accounting Standard Codification (“ASC”) Topic 740, Income Taxes (“ASC Topic 740”). Under ASC Topic 740, deferred taxes are recognized for the tax consequences of temporary differences by applying enacted statutory rates applicable to future years to differences between the financial statement carrying amounts and the tax bases of existing assets and liabilities. Also, the effect on deferred taxes of a change in tax rates is recognized in income in the period that included the enactment date. Temporary differences between financial and tax reporting arise primarily from the use of different methods to record bad debts and /or sales returns, and inventory reserves.
	On an annual basis, we evaluate tax positions that have been taken or are expected to be taken in our tax returns to determine if they are more than likely to be sustained if the taxing authority examines the respective position.  As of September 30, 2014, we do not believe we have a need to record any liabilities for uncertain tax positions or provisions for interest or penalties related to such  positions.
	Since inception, we have been subject to tax by both federal and state taxing authorities. Until the respective statutes of limitations expire (which may be as much as 20 years while we have unused net operation losses), we are subject to income tax audits in the jurisdictions in which we operate.
Stock-Based Compensation	'
	We account for stock-based compensation in accordance with FASB ASC Topic 718, Stock Compensation (ASC Topic 718). ASC Topic 718, which requires that the cost resulting from all share-based transactions be recorded in the financial statements over the respective service periods. It establishes fair value as the measurement objective in accounting for share-based payment arrangements and requires all entities to apply a fair-value-based measurement in accounting for share-based payment transactions with employees. The statement also establishes fair value as the measurement objective for transactions in which an entity acquires goods or services from non-employees in share-based payment transactions.
Net Loss Per Share	'
	Net loss per share is calculated in accordance with ASC Topic 260, Earnings per Share. Basic loss per share is calculated by dividing net loss by the weighted average number of common shares outstanding for the period. Diluted loss per share is calculated by dividing net loss by the weighted average number of common shares and dilutive common stock equivalents outstanding. During periods in which we incur losses, common stock equivalents, if any, are not considered, as their effect would be anti-dilutive or have no effect on earnings per share. Any common shares issued as of a result of the exercise of stock options and warrants would come from newly issued common shares from our remaining authorized shares. As of September 30, 2014 and 2013, the following items were not included in dilutive loss as the effect is anti-dilutive:
			September 30,		September 30,
			2014		2013
	Options and warrants		170,916,667		144,856,667
	Convertible notes payable		47,807,458		44,253,119
	Total		218,724,125		189,109,786
Reclassifications	'
	Certain amounts in the 2013 Condensed Consolidated Unaudited Financial statements have been reclassified to conform to the current period presentation.
Recent Accounting Pronouncements	'
	In August 2014, the FASB issued Accounting Standards Update “ASU” 2014-15 on “Presentation of Financial Statements Going Concern (Subtopic 205-40) – Disclosure of Uncertainties about an Entity”s Ability to Continue as a Going Concern”. Currently, there is no guidance in U.S. GAAP about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern or to provide related footnote disclosures. The amendments in this Update provide that guidance. In doing so, the amendments are intended to reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). The amendments in this Update are effective for public and nonpublic entities for annual periods ending after December 15, 2016. Early adoption is permitted.

BASIS_OF_PRESENTATION_AND_SUMM2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Property and Equipment and Long-Lived Assets	'
	Property and equipment consists of the following at September 30, 2014 and December 31, 2013,
			September 30,		December 31,
			2014		2013
	Computer equipment	$	22,827	$		21,918
	Furniture and fixtures		34,757			34,757
	Lab equipment		42,129			42,129
	Telephone equipment		12,421			12,421
	Office and warehouse equipment		16,138			2,629
	Leasehold improvements		73,168			67,417
	Total		201,440			181,271
	Less: Accumulated depreciation and amortization		-168,517			-156,737
	Property and equipment, net	$	32,923	$		24,534
Net Loss Per Share	'
	Net loss per share is calculated in accordance with ASC Topic 260, Earnings per Share. Basic loss per share is calculated by dividing net loss by the weighted average number of common shares outstanding for the period. Diluted loss per share is calculated by dividing net loss by the weighted average number of common shares and dilutive common stock equivalents outstanding. During periods in which we incur losses, common stock equivalents, if any, are not considered, as their effect would be anti-dilutive or have no effect on earnings per share. Any common shares issued as of a result of the exercise of stock options and warrants would come from newly issued common shares from our remaining authorized shares. As of September 30, 2014 and 2013, the following items were not included in dilutive loss as the effect is anti-dilutive:
			September 30,		September 30,
			2014		2013
	Options and warrants		170,916,667		144,856,667
	Convertible notes payable		47,807,458		44,253,119
	Total		218,724,125		189,109,786

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
Fair value measurement	'
	The following table summarizes our financial instruments measured at fair value as of September 30, 2014 and December 31, 2013:
			Fair Value Measurements at September 30, 2014
	Liabilities:		Total		Level 1		Level 2		Level 3
	Warrant liability	$	230,387	$	-	$	-	$	230,387
	Convertible notes at fair value	$	337,869	$	-	$	-	$	337,869
			Fair Value Measurements at December 31, 2013
	Liabilities:		Total		Level 1		Level 2		Level 3
	Warrant liability	$	323,172	$	-	$	-	$	323,172
	Convertible notes at fair value	$	767,056	$	-	$	-	$	767,056
Changes in fair value measurements	'
	The following table shows the changes in fair value measurements using significant unobservable inputs (Level 3) during the nine months ended September 30, 2014:
	Description		September 30,
			2014
	Beginning balance	$	323,172
	Purchases, issuances, and settlements		18,551
	Day one loss on value of hybrid instrument		-
	Total gain included in earnings (1)		-111,336
	Ending balance	$	230,387
Debentures	'
	The following table summarizes the significant terms of each of the debentures for which the entire hybrid instrument is recorded at fair value as of September 30, 2014:
									Conversion Price – Lower
									of Fixed Price or Percentage
									of VWAP for Look-back Period
	Debenture		Face		Interest		Default		Anti-Dilution	%	Look-back
	Issuance Year		Amount		Rate		Interest		Adjusted Price		Period
							Rate
	2014		$337,869		8%-20%		n/a		$0.0021-$0.0050	50%-85%	10 to 30 Days
Convertible Notes	'
	The following table shows the changes in fair value measurements using significant unobservable inputs (Level 3) during the nine months ended September 30, 2014 for the Convertible Notes:
			September 30,
			2014
	Description
	Beginning balance	$	767,056
	Purchases, issuances, and settlements		162,312
	Day one loss on value of hybrid instrument		423,340
	(Gain) loss from change in fair value		-85,211
	Conversion to common stock		-929,618
	Ending balance	$	337,869

DUE_TO_OFFICERS_Tables

DUE TO OFFICERS (Tables)	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
Due to officers	'
	At September 30, 2014 and December 31, 2013, the balance due to officers consisted of the following:
			September 30,		December 31,
			2014		2013
	An unsecured demand loan from our President and CEO, Rik Deitsch. The loan bears interest at 4%. The loan balance at September 30, 2014 and December 31, 2013, respectively, includes accrued interest payable of $365,204 and $349,466.	$	471,193	$	566,399
	A loan from Paul Reid, the former President of ReceptoPharm bearing interest at a rate of 5% per annum, due on demand and secured by certain intellectual property of ReceptoPharm  having a zero cost at September 30, 2014 and December 31, 2013. The accrued interest at September 30, 2014 and December 31, 2013 was $48,027 and $43,363, respectively.		127,853		123,189
	Ending balances	$	599,046	$	689,588

OTHER_DEBT_Tables

OTHER DEBT (Tables)	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Other debt	'
	Other debt (Both short-term and long term) consists of the following at September 30, 2014 and December 31, 2013:
			September 30,		December 31,
			2014		2013
	Note payable – Related Party   (1)	$	140,000	$	180,000
	Notes payable – Non Related Parties  (2)		401,739		412,182
	Convertible notes payable-short term, at fair value (3)		294,511		767,056
	Convertible notes payable-long term, at fair value (4)		43,358		-
	Ending balances	$	879,608	$	1,359,238

STOCKHOLDERS_DEFICIT_Tables

STOCKHOLDERS' DEFICIT (Tables)	9 Months Ended
	Sep. 30, 2014
Equity [Abstract]	'
Stockholders' deficit	'
	Following the assignment of Michael McDonald’s debt of $92,310 in June 2014, Coventry made the following conversions of a total of 13,084,856 shares of the company’s restricted stock satisfying $36,924 of the note with a fair value of $122,725 (See Note 4).
	Date	Number of	Fair Value of
		shares converted	Debt Converted
	6/18/14	8,781,389	$92,816
	7/2/14	4,293,467	$29,909
	During May and June, 2014, the two convertible Notes holders made the following conversions of a total of 33,226,382 shares of the company’s restricted stock satisfying the notes in the amount of $92,000 with a fair value of $177,093 on the dates of conversions (See Note 4).
	Date	Number of	Fair Value of
		shares converted	Debt Converted
	5/30/14	23,529,412	$79,632
	6/16/14	4,545,455	$45,820
	6/14/14	5,151,515	$51,641
	During February and June, 2014, $23,000 and $10,000 of the convertible notes were assigned to third parties with a conversion price at $0.005 and $0.002 per share, respectively. The conversions for a total of 9,600,000 shares of the company’s restricted stock were made as followings in satisfying the notes of $33,000 at the fair value of $65,982 (See Note 4).
	Date	Number of	Fair Value of
		shares converted	Debt Converted
	2/10/14	4,600,000	$30,726
	6/14/14	5,000,000	$35,256
	Following the agreements with Coventry Enterprises, LLC (see Note 3) for $100,000 and $70,000 in September 2013, Coventry made the following conversions for a total of 51,460,632 shares of the company’s restricted stock during the nine months ended September 30, 2014 satisfying the Notes in full (See note 4):
	Date	Number of	Fair Value of
		shares converted	Debt Converted
	11-Mar-14	23,376,623	$187,119
	12-Mar-14	15,584,415	$123,641
	12-Jun-14	12,499,594	$103,142

STOCK_OPTIONS_AND_WARRANTS_Tab

STOCK OPTIONS AND WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2014
Other Liabilities Disclosure [Abstract]	'
Warrants outstanding	'
	A summary of warrants outstanding in conjunction with private placements of common stock were as follows during the year ended September 30, 2014:
		Number		Weighted average
		of shares		exercise price
	Balance December 31, 2013	154,916,667	$	0.082
	Exercised	-		-
	Issued	16,000,000	$	0.03
	Forfeited	-		-
	Balance September 30, 2014	170,916,667	$	0.062
	The following table summarizes information about fixed-price warrants outstanding as of September 30, 2014:
			Exercise		Weighted	Weighted	Weighted
			Price		Average	Average	Average
					Number	Contractual	Exercise
					Outstanding	Life	Price
	2014		$0.01-0.10		170,506,411	1.29 years	$0.06

BASIS_OF_PRESENTATION_AND_SUMM3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Accounting Policies [Abstract]	'	'	'	'
Accumulated deficit	$43,717,683	'	$43,717,683	'
Working capital	3,576,403	'	3,576,403	'
Stockholders' deficits	3,557,525	'	3,557,525	'
Gross receipts	'	'	1,098,945	'
Net sales	275,057	38,906	428,715	81,766
Depreciation expense	'	'	11,780	11,237
Advertising costs	'	'	$4,554	$0

BASIS_OF_PRESENTATION_AND_SUMM4

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Total	$201,440	$181,271
Less: Accumulated depreciation and amortization	-168,517	-156,737
Property and equipment, net	32,923	24,534
Computer Equipment [Member]	'	'
Total	22,827	21,918
Furniture and fixtures [Member]	'	'
Total	34,757	34,757
Lab equipment [Member]	'	'
Total	42,129	42,129
Telephone equipment [Member]	'	'
Total	12,421	12,421
Office and warehouse equipment [Member]	'	'
Total	16,138	2,629
Leasehold improvements [Member]	'	'
Total	$73,168	$67,417

BASIS_OF_PRESENTATION_AND_SUMM5

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Accounting Policies [Abstract]	'	'
Options and warrants	$170,916,667	$144,856,667
Convertible notes payable	47,807,458	44,253,119
Total	$218,724,125	$189,109,786

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2012	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2014	Sep. 30, 2014
			Fair Value, Inputs, Level 1 [Member]	Fair Value, Inputs, Level 1 [Member]	Fair Value, Inputs, Level 2 [Member]	Fair Value, Inputs, Level 2 [Member]	Fair Value, Inputs, Level 3 [Member]	Fair Value, Inputs, Level 3 [Member]
Warrant liability	$230,387	$323,172	'	'	'	'	$323,172	$230,387
Convertible notes at fair value	$337,869	$767,056	'	'	'	'	$767,056	$337,869

FAIR_VALUE_MEASUREMENTS_Detail1

FAIR VALUE MEASUREMENTS (Details 1) (USD $)	9 Months Ended
	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
Beginning balance	$323,172
Purchases, issuances, and settlements	18,551
Day one loss on value of hybrid instrument	'
Total gain included in earnings (1)	-111,336
Ending balance	$230,387

FAIR_VALUE_MEASUREMENTS_Detail2

FAIR VALUE MEASUREMENTS (Details 2) (USD $)	9 Months Ended
	Sep. 30, 2014
Debenture issue year	'2014
Face value amount	$337,869
Default rate	'n/a
Minimum [Member]	'
Interest rate	8.00%
Anti-Dilution price	$0.00
Percentage of hybrid debenture	50.00%
Look back period	'10 days
Maximum [Member]	'
Interest rate	20.00%
Anti-Dilution price	$0.01
Percentage of hybrid debenture	85.00%
Look back period	'30 days

FAIR_VALUE_MEASUREMENTS_Detail3

FAIR VALUE MEASUREMENTS (Details 3) (USD $)	9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Purchases, issuances, and settlements	$18,551	'
Day one loss on value of hybrid instrument	'	'
(Gain) loss from change in fair value	-111,336	'
Ending balance	230,387	323,172
Convertible Notes Payable [Member]	'	'
Beginning balances	767,056	'
Purchases, issuances, and settlements	162,312	'
Day one loss on value of hybrid instrument	423,340	'
(Gain) loss from change in fair value	-85,211	'
Conversion to common stock	-929,618	'
Ending balance	$337,869	'

DUE_TO_OFFICERS_Details_Narrat

DUE TO OFFICERS (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
Loan borrowed	$86,276
Loan repaid	$97,220

DUE_TO_OFFICERS_Details

DUE TO OFFICERS (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Notes to Financial Statements	'	'
Unsecured demand loan	$471,193	$566,399
Secured loan	127,853	123,189
Ending balances	$599,046	$689,588

OTHER_DEBT_Details_Narrative

OTHER DEBT (Details Narrative) (USD $)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2013
Debt Disclosure [Abstract]	'	'	'
Debt balance	$879,608	$879,608	'
Accrued interest	148,558	148,558	'
Repaid a total	60,000	60,000	'
Director accrued interest	148,558	148,558	'
Promissory note balance	401,739	401,739	'
Amortization	5,222	'	'
Debt discount	'	'	3,977
Owed approximately	55,410	55,410	'
Convertible loans balance	294,511	294,511	'
Accrued interest payable	4,163	4,163	'
Common stock shares issued	'	33,226,382	34,254,004
Satisfying the notes in the amount	'	92,000	125,000
Fair value	'	177,093	317,391
Non-related parties	'	33,000	150,000
Convertible note payable fair value	19,562	19,562	'
Fair value	106,377	106,377	'
Convertible note payable fair value	19,635	19,635	'
Fair value	79,991	79,991	'
Remaining balance	100,000	100,000	'
Fair value	119,451	119,451	'
Convertible note payable fair value	36,251	36,251	'
Fair value	22,533	22,533	'
Remaining balance	55,386	55,386	'
Fair value	99,612	99,612	'
Convertible note payable fair value	79,663	79,663	'
Funds was received	'	30,000	'
Convertible note payable fair value	$43,358	$43,358	'

OTHER_DEBT_Details

OTHER DEBT (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Debt Disclosure [Abstract]	'	'
Note payable - Related Party (1)	$140,000	$180,000
Notes payable - Non Related Parties (2)	401,739	412,182
Convertible notes payable-short term, at fair value (3)	294,511	767,056
Convertible notes payable-long term, at fair value (4)	43,358	'
Ending balances	$879,608	$1,359,238

STOCKHOLDERS_DEFICIT_Details_N

STOCKHOLDERS' DEFICIT (Details Narrative) (USD $)	3 Months Ended	4 Months Ended	9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014
Equity [Abstract]	'	'	'
Equity compensation charge	'	$70,902	$12,226
Equity compensation charge	'	8,351	'
Equity compensation charge	'	8,446	'
Equity compensation charge	'	61,019	'
Remaining compensation cost	'	'	15,649
Remaining compensation cost	'	'	2,754
Remaining compensation cost	'	'	2,981
Remaining compensation cost	'	'	32,899
Restricted stock	'	'	79,167
Restricted stock shares	'	'	51,460,632
Selling expense	'	'	434,000
Selling expense	'	'	494,000
Amortization	$5,222	'	'

STOCKHOLDERS_DEFICIT_Details

STOCKHOLDERS' DEFICIT (Details) (USD $)	9 Months Ended
	Sep. 30, 2014
May, 30 2014 [Member]	'
Number of shares converted	23,529,412
Fair Value of Debt Converted	$79,632
June, 16 2014 [Member]	'
Number of shares converted	4,545,455
Fair Value of Debt Converted	45,820
June, 14 2014 [Member]	'
Number of shares converted	5,151,515
Fair Value of Debt Converted	51,641
February, 10 2014 [Member]	'
Number of shares converted	4,600,000
Fair Value of Debt Converted	30,726
June, 14 2014 One [Member]	'
Number of shares converted	5,000,000
Fair Value of Debt Converted	35,256
March, 11 2014 One [Member]	'
Number of shares converted	23,376,623
Fair Value of Debt Converted	187,119
March, 12 2014 One [Member]	'
Number of shares converted	15,584,415
Fair Value of Debt Converted	123,641
June, 12 2014 [Member]	'
Number of shares converted	12,499,594
Fair Value of Debt Converted	103,142
June, 18 2014 [Member]	'
Number of shares converted	8,781,389
Fair Value of Debt Converted	92,816
July, 2 2014 [Member]	'
Number of shares converted	4,293,467
Fair Value of Debt Converted	$29,909

STOCK_OPTIONS_AND_WARRANTS_Det

STOCK OPTIONS AND WARRANTS (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2014
Other Liabilities Disclosure [Abstract]	'
Aggregate intrinsic value	$0
Intrinsic value calculation is based	$0.01

STOCK_OPTIONS_AND_WARRANTS_Det1

STOCK OPTIONS AND WARRANTS (Details) (USD $)	9 Months Ended
	Sep. 30, 2014
Other Liabilities Disclosure [Abstract]	'
Beginnings balance, Number of shares	154,916,667
Number of shares Exercised	'
Number of shares, Issued	16,000,000
Number of shares, Forfeited	'
Endings balance Number of shares	170,916,667
Beginnings balance, Weighted average exercise price	$0.08
Weighted average exercise price, Exercised	'
Weighted average exercise price, Issued	$0.03
Weighted average exercise price, Forfeited	'
Ending balance, Weighted average exercise price	$0.06

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'	'
Incurred rent expense	$89,309	$88,135

STOCK_OPTIONS_AND_WARRANTS_Det2

STOCK OPTIONS AND WARRANTS (Details 1) (USD $)	9 Months Ended
	Sep. 30, 2014
Other Liabilities Disclosure [Abstract]	'
Exercise Price lower limit	$0.01
Exercise price upper limit	$0.10
Number Outstanding	170,506,411
Weighted Average Contractual Life	'1 year 3 months 15 days
Weighted Average Exercise Price	$0.06