Nutra Pharma (NPHC) 10-K 14 Apr 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Apr. 13, 2016
Document And Entity Information
Entity Registrant Name	NUTRA PHARMA CORP.
Entity Central Index Key	1,119,643
Document Type	10-K
Document Period End Date	Dec. 31, 2015
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		106,894,580
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,015
Entity Public Float		$ 3,698,590

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash	$ 6,890	$ 15,530
Accounts receivable	21,990	127,368
Inventory	54,034	46,945
Prepaid expenses and other current assets	266,579	151,968
Total current assets	349,493	341,811
Property and equipment, net	18,986	29,490
Other assets	19,164	15,955
Total assets	387,643	387,256
Current liabilities:
Accounts payable	842,024	1,243,997
Accrued expenses	1,130,271	1,019,673
Due to officers	146,770	540,877
Derivative warrant liability	142,556	186,549
Other debt, net of debt discount of $46,523 and $2,611, respectively	1,492,369	960,921
Total current liabilities	3,753,990	3,952,017
Convertible debts	60,870	$ 30,000
Legal settlement liability, long term portion	147,179
Total liabilities	$ 3,962,039	$ 3,982,017
Commitments and Contingencies (See Note 8)
Stockholders' deficit:
Common stock, $0.001 par value, 2,000,000,000 shares authorized:79,770,782 and 36,765,781 shares issued and	$ 79,771	$ 36,766
Additional paid-in capital	46,257,619	40,888,278
Accumulated deficit	(49,911,786)	(44,519,805)
Total stockholders' deficit	(3,574,396)	(3,594,761)
Total liabilities and stockholders' deficit	$ 387,643	$ 387,256

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	2,000,000,000	2,000,000,000
Common stock, shares issued	79,770,782	36,765,781
Common stock, shares outstanding	79,770,782	36,765,781
Other debt, net of discounts	$ 46,523	$ 2,611

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Net sales	$ 291,302	$ 594,505
Cost of sales	65,805	114,300
Gross profit	225,497	480,205
Operating expenses:
Selling, general and administrative - including stock based compensation of $2,742,441 and $511,668, respectively	5,991,630	2,682,479
Total other costs and expenses	5,991,630	2,682,479
Net Loss from Operations	(5,766,133)	$ (2,202,274)
Other Expenses
Rental Income	27,564
Interest expense	(434,547)	$ (128,104)
Change in fair value of derivatives	(250,121)	(208,190)
Gain (loss) on settlement of debt, net	1,031,256	5,583
Other expense	374,152	(330,711)
Net loss before income taxes	$ (5,391,981)	$ (2,532,985)
Provision for income taxes
Net loss	$ (5,391,981)	$ (2,532,985)
Net loss per share - basic and diluted	$ (0.1)	$ (0.08)
Weighted average number of shares outstanding during the period - basic and diluted	55,598,355	30,642,813

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Operations (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Stock based compensation	$ 2,742,441	$ 511,668

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Cash collected from customers	$ 862,661	$ 1,558,124
Cash paid for commission	(481,978)	(748,376)
Cash paid to suppliers	(79,116)	(107,747)
Cash paid to employees	(131,284)	(100,095)
Interest paid	(50,358)	(34,497)
Loan origination fees paid		(14,350)
Other operating cash payments	(1,165,677)	$ (701,188)
Cash collected from rental income	27,564
Net cash used in operating activities	(1,018,188)	$ (148,129)
Cash flows from investing activities:
Acquisition of property and equipment	(718)	(21,550)
Net cash used in investing activities:	(718)	(21,550)
Cash flows from financing activities:
Common stock sold for cash	786,300	60,000
Loans from officers	70,821	86,464
Repayment of officers loans	(261,583)	(161,969)
Repayments of notes payable-related party	(85,000)	(60,000)
Proceeds from convertible notes, net of debt discount and loan issuance cost of $69,560	518,729	50,000
Proceeds from other notes payable, net of debt discount of $71,500 and loan issuance cost of $22,505	347,495	225,000
Repayments of other notes payable	(366,496)	(18,926)
Net cash provided by financing activities	1,010,266	180,569
Net increase(decrease) in cash	(8,640)	10,890
Cash - beginning of period	15,530	4,640
Cash - end of period	6,890	15,530
Cash flows from operating activities:
Net loss	(5,391,981)	(2,532,985)
Adjustments to reconcile net loss to net cash used in operating activities:
Gain on settlement of debt	(1,031,256)	1,158,417
Depreciation	11,222	16,594
Stock-based compensation	2,742,441	511,668
Stock issued for loan extension and accounts payable	1,484,238	42,325
Change in fair value of derivative	250,121	208,190
Amortization of loan discount	321,804	15,254
Changes in operating assets and liabilities
Decrease (increase) in accounts receivables	105,378	(116,227)
Increase in inventory	(7,089)	(41,945)
Increase in prepaid expenses and other assets	(57,206)	(76,645)
Increase in accounts payable	27,661	558,628
Increase in accrued expenses	526,479	108,597
Net cash used in operating activities	(1,018,188)	(148,129)
Supplemental Cash Flow Information:
Cash paid for interest	$ (50,358)	$ (34,497)
Cash paid for income taxes
Non cash Financing and Investing:
Note issued in settlement of notes and accounts payable	$ 151,000	$ 320,000
Shares issued to satisfy debt	870,640	943,904
Shares issued to satisfy debt-related party	10,000
Discounts on notes payable	239,208	$ 15,665
Note payable issued satisfy note payable-related party	80,000
Stock issued for cashless exercise of warrants	33,440
Stock issued for additional consideration of convertible notes payable	15,810
Write-off of notes payable to a relate party due to passing of statute of limitation	$ 129,466

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows (Parenthetical)	12 Months Ended
	Dec. 31, 2015USD ($)
Statement of Cash Flows [Abstract]
Loan issuance cost of convertible notes	$ 69,560
Debt discount of other notes payable	71,500
Loan issuance cost	$ 22,505

Shareholders Equity

Shareholders Equity - USD ($)	Common Stock	Additional Paid-In Capital	Retained Earnings / Accumulated Deficit	Total
Beginning balance, Shares at Dec. 31, 2013	25,107,825
Beginning balance, Amount at Dec. 31, 2013	$ 25,108	$ 37,742,263	$ (41,986,820)	$ (4,219,449)
Issuance of common stock in exchange for services to consultants, Amount	$ 694	195,854		196,548
Issuance of common stock in exchange for services to consultants, Shares	694,375
Issuance of common stock in exchange for services to directors and employees, Amount	$ 1,352	323,200		324,552
Issuance of common stock in exchange for services to directors and employees, Shares	1,352,300
Common stock issued in private placement, Amount	$ 300	59,700		60,000
Common stock issued in private placement, Shares	300,000
Common stock issued in exchange for related party debt,Amount	$ 1,250	98,750		100,000
Common stock issued in exchange for related party debt, Shares	1,250,000
Common stock issued for modification of debt, Amount	$ 63	42,262		42,325
Common stock issued for modification of debt, Shares	62,500
Common stock issued for conversion of debt, Amount	$ 3,390	940,514		943,904
Common stock issued for conversion of debt, Shares	3,389,452
Common stock issued for settlement of AP, Amount	$ 4,559	1,470,120		1,474,679
Common stock issued for settlement of AP, Shares	4,559,329
Common stock issued to note holder, Amount	$ 50	15,615		15,665
Common stock issued to note holder, Shares	50,000
Net loss			(2,532,985)	(2,532,985)
Ending balance, Shares at Dec. 31, 2014	36,765,781
Ending balance, Amount at Dec. 31, 2014	$ 36,766	40,888,278	(44,519,805)	(3,594,761)
Issuance of common stock in exchange for services to consultants, Amount	$ 4,960	587,745		592,705
Issuance of common stock in exchange for services to consultants, Shares	4,960,000
Issuance of common stock in exchange for services to directors and employees, Amount	$ 10,900	2,005,600		2,016,500
Issuance of common stock in exchange for services to directors and employees, Shares	10,900,000
Common stock issued in private placement, Amount	$ 13,085	773,215		786,300
Common stock issued in private placement, Shares	13,085,000
Common stock issued in exchange for related party debt,Amount	$ 125	9,875		10,000
Common stock issued in exchange for related party debt, Shares	125,000
Common stock issued for modification of debt, Amount	$ 75	16,675		16,750
Common stock issued for modification of debt, Shares	75,000
Common stock issued for conversion of debt, Amount	$ 6,284	864,355		870,639
Common stock issued for conversion of debt, Shares	6,284,830
Common stock issued for settlement of AP and Debt, Amount	$ 6,750	1,063,450		10,000
Common stock issued for settlement of AP and Debt, Shares	6,750,000
Debt discount, Amount	$ 826	48,426		49,252
Debt discount, Shares	825,171
Net loss			(5,391,981)	(5,391,981)
Ending balance, Shares at Dec. 31, 2015	79,770,782
Ending balance, Amount at Dec. 31, 2015	$ 79,771	$ 46,257,619	$ (49,911,786)	$ (3,574,396)

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	1. 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 ® ® ® Basis of Presentation and Consolidation The accompanying consolidated 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 Consolidated 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 $49,911,786 at December 31, 2015. In addition, we had respective working capital and stockholders’ deficits at December 31, 2015 of $3,404,497 and $3,574,396, 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 December 31, 2015, 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 Consolidated 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 Consolidated 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 years ended December 31, 2015 and 2014, the Company collected $862,661 and $1,558,124 in gross receipts and recorded $291,302 and $594,505 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 of packaging materials, finished products, and 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 during the years ended December 31, 2015 and 2014 and determined no allowances need 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. In addition, for the years ended December 31, 2015 and 2014, no customers accounted for more than 10% of the Company’s total revenues. 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 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 or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. Convertible Debt The Company bifurcates the embedded derivative element in convertible debt which contain conversion features which are not considered to be conventional convertible debt. The convertible debt is recorded at the bifurcated amount after reducing the proceeds for the liability related to the embedded call provision which is accounted for separately in the accompanying balance sheets. After recording the initial amount of the debt, the discount related to the bifurcated embedded derivative is amortized as additional interest expense over the term of the debt with the resulting debt discount being accreted over the term of the note. 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 December 31, 2015 and 2014: 2015 2014 Computer equipment $ 24,208 $ 24,208 Furniture and fixtures 34,757 34,757 Lab equipment 42,129 42,129 Telephone equipment 12,421 12,421 Office equipment – other 16,856 16,138 Leasehold improvements 73,168 73,168 Total 203,539 202,821 Less: Accumulated depreciation (184,553) (173,331) Property and equipment, net $ 18,986 $ 29,490 We review our long-lived assets for recoverability if events or changes in circumstances indicate the assets may be impaired. At December 31, 2015, we believe the carrying values of our long-lived assets are recoverable. Depreciation expense for the year ended December 31, 2015 and 2014 was $11,222 and $16,594, respectively. Advertising All advertising costs are expensed as incurred. Advertising costs were approximately $2,138 and $6,156 for the year ended December 31, 2015 and 2014, respectively. Income Taxes We compute income taxes in accordance with Financial Accounting Standard Board (“FASB”) Accounting Standard Codification (“ASC”) Topic 740, Income Taxes 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 December 31, 2015, 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. The Company’s 2012 to 2015 tax returns are subject to examination by Internal Revenue Services and State Taxing Agency’s. On July 18, 2015, the Company received a notice of penalty charge of $35,296 from IRS for failure to file Forms W-2 for tax period ended at December 31, 2011. During February 2016, the Company signed a payment agreement to pay the penalty. Stock-Based Compensation We account for stock-based compensation in accordance with FASB ASC Topic 718, Stock Compensation Net Loss Per Share Net loss per share is calculated in accordance with ASC Topic 260, Earnings per Share December 31, 2015 December 31, 2014 Options and warrants 21,700,000 1,606,667 Convertible notes payable 15,871,102 1,420,434 Total 37,571,102 3,027,101 Reclassifications Certain amounts in the 2014 Consolidated Financial Statements have been reclassified to conform to the current period presentation. Stock Split On April 20, 2015, the Company declared a 1 for 40 reverse common stock split to stockholders. The Stock Split was effectuated on May 18, 2015 based upon filing the appropriate documentation with FINRA. Per share and weighted average amounts have been retroactively restated in the accompanying financial statements and related notes to reflect this stock split (See Note 7). Recent Accounting Pronouncements In April 2015, FASB issued Accounting Standards Update (“ASU”) No. 2015-03, “Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs” In May 2015, FASB issued Accounting Standards Update (“ASU”) No. 2015-07, “F air Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) In June 2015, Technical Corrections and Improvements” covers a wide range of Topics in the Codification. The amendments represent changes to clarify the Codification, correct unintended application of guidance, or make minor improvements to the Codification that are not expected to have a significant effect on current accounting practice or create a significant administrative cost to most entities. Additionally, some of the amendments will make the Codification easier to understand and easier to apply by eliminating inconsistencies, providing needed clarifications, and improving the presentation of guidance in the Codification. In August 2015, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date” In September 2015, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments” All other newly issued accounting pronouncements but not yet effective have been deemed either immaterial or not applicable.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	2. FAIR VALUE MEASUREMENTS Certain assets and liabilities that are measured at fair value on a recurring basis as of December 31, 2015are measured in accordance with FASB ASC Topic 820-10-05, Fair Value Measurements 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 December 31, 2015 and 2014: Fair Value Measurements at December 31, 2015 Liabilities: Total Level 1 Level 2 Level 3 Warrant liability $ 142,556 $ - $ - $ 142,556 Convertible notes at fair value $ 1,021,501 $ - $ - $ 1,021,501 Fair Value Measurements at December 31, 2014 Liabilities: Total Level 1 Level 2 Level 3 Warrant liability $ 186,549 $ - $ - $ 186,549 Convertible notes at fair value $ 330,277 $ - $ - $ 330,277 The following table shows the changes in fair value measurements using significant unobservable inputs (Level 3) during the years ended December 31, 2015 and 2014: Description 2015 2014 Beginning balance $ 186,549 $ 323,172 Purchases, issuances, and settlements (782,239) 18,551 Day one loss on value of hybrid instrument - - Total gain included in earnings (1) 738,246 (155,174) Ending balance $ 142,556 $ 186,549 (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) 0.49% to 1.31% risk-free rate, (2) warrant life is the remaining contractual life of the warrants, (3) expected volatility of 187% (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. 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 December 31, 2015 and 2014: Conversion Price - Lower of Fixed Price or Percentage of VWAP for Look-back Period Debenture Issuance Year Face Amount Interest Rate Default Interest Rate Anti-Dilution Adjusted Price % Look-back Period 2015 $729,871 4%-20% n/a $0.03-$0.20 50%-85% 10 to 20 Days 2014 215,386 8%-20% n/a $0.0028-$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 years ended December 31, 2015 and 2014 for the Convertible Notes: Years Ended December 31, 2015 2014 Description Beginning balance $ 330,277 $ 767,057 Purchases, issuances, and settlements 1,012,145 162,311 Day one loss on value of hybrid instrument 779,035 423,340 (Gain) loss from change in fair value (229,316) (78,527) Conversion to common stock (870,640) (943,904) Ending balance $ 1,021,501 $ 330,277

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
INVENTORIES	3. INVENTORIES Inventories are valued at the lower of cost or market on an average cost basis. At December 31, 2015 and 2014, inventories were as follows: December 31, 2015 December 31, 2014 Raw Materials $ 29,216 $ 16,805 Finished Goods 24,818 30,140 Total Inventories $ 54,034 $ 46,945 The Company regularly reviews inventory quantities on hand. If necessary, the Company records a provision for excess and obsolete inventory based primarily on its estimates of component obsolescence, product demand and production requirements. Write-downs and write-offs are charged to cost of goods sold. We performed evaluations of our inventory at December 31, 2015 and 2014, the Company did not experience any write downs or write offs.

SETTLEMENT OF ACCOUNTS AND NOTE

SETTLEMENT OF ACCOUNTS AND NOTE PAYABLE	12 Months Ended
	Dec. 31, 2015
Brokers and Dealers [Abstract]
SETTLEMENT OF ACCOUNTS AND NOTE PAYABLE	4. SETTLEMENT OF ACCOUNTS AND NOTE PAYABLE During October 2015, the Company issued 2,200,000 shares of the company’s restricted stock and 2,200,000 warrants (See Note 7) to settle the outstanding commissions’ payable in aggregate of $77,000 with TCN. The shares were valued at $0.1035 per share and the warrants were valued at $0.0475 per share. The Company recorded a loss of $255,215 as a selling expense during the year ended December 31, 2015. During July 2015, the Company issued 4,400,000 shares of the company’s restricted stock and 4,400,000 warrants (See Note 7) to settle the outstanding commissions’ payable in aggregate of $59,000 with TCN. The shares were valued at $0.185 per share and the warrants were valued at $0.1009 per share. The Company recorded a loss of $1,198,773 as a selling expense during the year ended December 31, 2015. During June 2015, the Company issued a total of 150,000 shares of the company’s restricted stock to settle the outstanding legal fees in aggregate of $15,000 with a vendor. The shares were recorded at a fair value of $28,500 or $0.19 per share (See Note 7). During June, August and October 2014, the Company issued a total of 4,500,000 shares of the company’s restricted stock to settle the outstanding commissions’ payable in aggregate of $300,000 with TCN. The shares were valued at a range from $0.224 to $0.396 per share. The Company recorded a loss of $1,164,000 as a selling expense during the year ended December 31, 2014(See Note 7). At December 31, 2015,certain accruals and notes payable for former ReceptoPharm employees, officer and consultants for a total of $1,085,468 that have passed the statute of limitation were written off, included in the amount was the accrued salary of $815,747, officer’s loan and accrued interest for $129,466, salary and payroll tax payable of $140,255. Since the Petitioners can only reinforce the settlement amount due to passing of statute of limitation, the Company has accrued the settlement for $315,000 and recorded the gain on settlement of $770,968 in other income (See Note 5 and 10).

DUE TO OFFICERS

DUE TO OFFICERS	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
DUE TO OFFICERS	5. DUE TO OFFICERS At December 31, 2015 and 2014, the balance due to officers consisted of the following: December 31, 2015 December 31, 2014 An unsecured demand loan from our President and CEO, Rik Deitsch. The loan bears interest at 4%. The loan balance at December 31, 2015and 2014, respectively, includes accrued interest payable of $279,020 and $369,983. $ 146,770 $ 411,411 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 December 31, 2015and 2014. The accrued interest at December 31, 2015and 2014 was $0 and $49,638, respectively. As of December 31, 2015, the loan and accrued interest were written off due to passing the statute of limitation (See Note 4 and 10) - 129,466 Ending balances $ 146,770 $ 540,877 During the year ended December 31, 2015, we borrowed $70,821 and repaid $351,583 to Mr. Deitsch. Included in the repayment is $80,000 that was assigned to a non-related party in the form of a Convertible Redeemable Note on December 7, 2015. The note carries interest at 4% and is due on December 7, 2016, unless previously converted into shares of restricted common stock. The convertible note’s holder has the right to convert the note, until is no longer outstanding into shares of Common Stock at eighty-five percent (85%) of the average of the three lowest VWAP prices of the Company’s Common Stock for the five trading days preceding the conversion date including the day upon which the notice of conversion is received by the Company (See Note 6). In addition, Mr. Deitsch accepted a total of 125,000 shares of the Company’s restricted common stock as a repayment to discharge $10,000 of his outstanding loan in January 2015(See Note 7). During the year ended December 31, 2014, we borrowed $86,464 and repaid $161,969 to Mr. Deitsch. In addition, Mr. Deitsch accepted a total of 1,250,000 shares of the Company’s restricted common stock as a repayment to discharge $100,000 of his outstanding loan on April 10, 2014(See Note 7).

OTHER DEBT

OTHER DEBT	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
OTHER DEBT	6. OTHER DEBT Other debt (Both short-term and long term) consists of the following at December 31, 2015 and 2014: December 31, 2015 December 31, 2014 Note payable – Related Party (1) $ 35,000 $ 120,000 Notes payable – Non Related Parties (Net of discount of $24,602 and $2,611, respectively) (2) 518,659 540,644 Convertible notes payable, at fair value (Net of discount of $21,921 and $0, respectively) (3) 999,580 330,277 Ending balances $ 1,553,239 $ 990,921 (1) During 2010 we borrowed $200,000 from one of our directors. 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. The loan is under personal guarantee by our President and CEO, Rik Deitsch. We repaid $40, 000 and $85,000, respectively during 2014 and 2015. At December 31, 2015 and 2014, we owed this director principal balance of $35,000 and $120,000, respectively. At December 31, 2015 and 2014, we owed this director accrued interest of $187,576 and $157,128, respectively. (2) At December 31, 2015 and 2014, the balance of $518,659 and $540,644, respectively, 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 50,000 shares of the Company's common stocks (See Note 7). 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 years ended December 31, 2015 and 2014 was $2,611and $13,054, respectively. An additional 25,000 shares were issued in February 2015 with a fair value at $6,000 (See Note 7) due to the default. During the year ended December 31, 2015, the total amount of $84,666 including the accrued interest of $9,666 was assigned and sold to Coventry Enterprises, LLC (“Coventry”) in the form of a Convertible Redeemable Note. Coventry made the conversions of total 1,324,341 shares of the company’s restricted stock satisfying the notes in full (See Note 6(3)). · 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 six 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 142,858 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. · As of December 31, 2015, the Company owed University Centre West Ltd. approximately $55,410, which was assigned and sold to Southridge and subsequently reverted back to the Company. · On November 5, 2014, the Company received a loan for a total of $150,000 from a non-related party. The loan was repaid through scheduled payments through November 6, 2015 along with interest on average 15% annum. The Company has recorded loan costs in the amount of $14,350 for the loan origination fees paid at inception date. The total loan cost of $14,350 was amortized over the term of the loan. Amortization for the years ended December 31, 2015 and 2014 was $12,150 and $2,200, respectively. On November 6, 2015, the loan was repaid in full. The interest expense for the years ended December 31, 2015 and 2014 is $16,157 and $5,862, respectively · On November 5, 2015, the Company received a loan for a total of $150,000 from a non-related party. The loan is repaid through scheduled payments through November 2, 2016 along with interest on average 15% annum. The Company has recorded loan costs in the amount of $12,375 for the loan origination fees paid at inception date. The total loan cost of $12,375 was amortized over the term of the loan. Amortization for the year ended December 31, 2015 was $2,060. As of December 31, 2015, repayment of $19,030 was made. The interest expense for the year ended December 31, 2015 is $7,261. As of December 31, 2015, the principal balance of the loan net of discount is $120,655. · During January, 2015, the Company entered a Payment Rights Purchase and Sale Agreement with EBF Partners LLC (“EBF”). EBF purchased $204,000 of the merchant sales for $150,000. In exchange for the purchased amount, the Company agreed to enter into a credit card processing agreement with preapproval by EBF with credit card processor. The Company authorized credit card processor to pay to EBF the cash attributable to 23% of each credit card receivable due to the Company, until EBF has received the purchase amount of $204,000. In the event of default, 100% instead of 23% of each credit card receivable will be paid. The loan is under personal guarantee by our President and CEO, Rik Deitsch and Director, Garry Pottruck. The Company has recorded debt discount of $54,000, and loan issuance cost of $10,130 for the loan origination fees paid at inception date. The total debt discount and loan issuance cost of $64,130 was amortized over the term of the loan. Amortization for the debt discount and loan issuance cost for the year ended December 31, 2015 was $54,000 and $10,130, respectively. On November 6, 2015, the loan was repaid in full. · During November, 2015, the Company entered a Revenue Based Factoring Agreement with Qualified Merchant Group, Inc. (“QMG”). QMG purchased $67,500 of the Company’s future receipts for $50,000. In exchange for the purchased amount, the Company authorized QMG to ACH debit $459 daily from the Company’s bank account until QMG has received the purchase amount of $67,500. The loan is under personal guarantee by our President and CEO, Rik Deitsch. The Company has recorded debt discount of $17,500 at inception date. The debt discount was amortized over the term of the loan. Amortization for the debt discount for the year ended December 31, 2015 was $3,211. At December 31, 2015, the principal balance of the loan net of discount is $40,822. · In August 2015, the Company issued a promissory note to a non-related party in the amount of $10,000 bearing monthly interest at a rate of 2%. The note is due in six months from the execution and funding of the note. In the event of the Company's failure to pay the Note in a timely fashion, the Noteholder will receive 100,000 shares restricted, common stock on the date that is 15 business days after the maturity date. The interest expense for the year ended December 31, 2015 is $871. During March 2016, the Company issued a total of 1,000,000 shares of the company’s restricted stock to settle the outstanding debt of $10,000 with accrued interest of $1,262 with the Note holder. The shares were recorded at a fair value of $12,600 or $0.02 per share (See Note 11). · In December 2015, the Company issued a promissory note to a non-related party in the amount of $10,000 bearing monthly interest at a rate of 2%. The note is due in six months from the execution and funding of the note. In the event of the Company's failure to pay the Note in a timely fashion, the Noteholder will receive 100,000 shares restricted, common stock on the date that is 15 business days after the maturity date. The interest expense for the year ended December 31, 2015 is $90. (3) At December 31, 2015 and 2014, the balance of $999,580 and $330,277 consisted of the following convertible loans: · In September 2011, the Company borrowed $250,000 from a non-related party. The principal of this loan 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%. At December 31, 2015 and 2014, the accrued interest payable was $0 and $4,163, respectively. During year ended December 31, 2014, the Company issued a total of 33,226,382 shares of the company’s restricted stock satisfying principal of the notes in the amounts of $92,000. The fair value of the shares issued was $177,093 on the dates of conversion. During year ended 2014, $33,000 of the debt was assigned to 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 9,600,000 shares of the company’s restricted stock were made at the fair value of $65,982 (See Note 7). With the above conversions, at December 31, 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 $125,980 at December 31, 2014 and 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 7). During June 2015, the conversion for a total of 196,850 shares of the company’s restricted stock was made in satisfying the note in the amount of $25,000 with a fair value of $43,716 (See Note 7). With the conversions during 2013, 2014 and 2015, the remaining balance of the Note was $75,000 with a fair value of $95,998 at December 31, 2015and matured on February 3, 2016. On February 1, 2015 and August 1, 2015, the Company issued a total of 50,000 restricted shares with a fair value of $10,750 to the note holder in connection with the amendment of maturity date to February 3, 2016 (See Note 7). On February 10, 2016, the balance of $75,000 of was assigned and sold to a non-related party in the form of a Convertible Redeemable Note. The note carries interest at 8% and is due on February 10, 2017, unless previously converted into shares of restricted common stock. The convertible note’s holder 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 (See Note 11). · 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 7). · 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 7). · 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 7). The note carries interest at 8% and is due on December 2, 2014. 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. On December 2, 2014, the conversion for a total of 2,857,143 shares of the company’s restricted stock was made in satisfying the note in full with a fair value of $14,286 (See Note 7). · 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 6). The note carries interest at 8% and is due on January 8, 2015. 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 December 31, 2014, this convertible note payable, at fair value, was recorded at $16,303. On January 8, 2015, the conversion for a total of 2,857,143 shares of the company’s restricted stock was made in satisfying the note in full with a fair value of $17,728 (See Note 7). · 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 7). · 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 $87,518 using the Black-Scholes method at December 31, 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 7). 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 $65,836 using the Black-Scholes method at December 31, 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 $.80, 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 December 31, 2014, the convertible note payable, at fair value, was recorded at $40,627. During June, 2015, the conversion for a total of 250,000 shares of the company’s restricted stock was made in satisfying the note in full with a fair value of $44,277 (See Note 7). · 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 219,535 and 107,337 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 December 31, 2014, the remaining balance of $55,386, at fair value, was recorded at $110,159 (See Note 5(2) and Note 6). On January 26, 2015, Coventry made a conversion of 461,548 shares of the company’s restricted stock satisfying the remaining of $55,386 of the note with a fair value of $146,912 (See Note 7).During the year ended December 31, 2015, $84,666 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 in one year from the debt purchase date, 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 $83,589. During the year ended December 31, 2015, Coventry made the conversions of a total 1,324,341 shares of the company’s restricted stock satisfying the notes in full with a fair value of $201,894. · 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. 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, an 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 7). · 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 year ended December 31, 2015, 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 $0.20. In connection with the issuance of these convertible notes payable, the Company encountered a day-one derivative loss of $18,104. At December 31, 2015 and 2014, these convertible notes payable, at fair value, was recorded at $8,824 and $36,450. · On February 25, 2015, the Company issued a Convertible Debenture in the amount of $68,250 to LG Capital Funding, LLC (“LG”). The note carries interest at 9% and is due on February 25, 2016, unless previously converted into shares of restricted common stock. LG has the right to convert the note, until is no longer outstanding into shares of Common Stock at a price of sixty-one percent (61%) of the average of the two lowest closing bid 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 $49,541. · On August 17, 2015, the principal balance with accrued interest of $70,875 was assigned and sold to Coventry in the form of a Convertible Redeemable Note. At August 17, 2015, the convertible note payable, at fair value, was recorded at $114,759. The Company has recorded loan costs in the amount of $3,250 for the loan origination fees paid at inception date. The total loan cost of $3,250 was fully amortized as of August 17, 2015. The note carries interest at 8% and is due on August 17, 2016, 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 $55,279. On August 26, 2015, Coventry made a conversion of 749,625 shares of the company’s restricted stock satisfying $50,000 of the note with a fair value of $128,478. On October 23, 2015, Coventry made a conversion of 451,846 shares of the company’s restricted stock satisfying the remaining of $20,875 of the note in full with a fair value of $44,363 (See Note 7). · On August 17, 2015, the Company encountered a penalty of $27,300 in connection with prepayment of the LG note. The Company had Coventry make the payment to LG on behalf the Company and issued a Convertible Debentures in the amount of $27,300 to Coventry. The note carries interest at 8% and is due on August 17, 2016, 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 $21,293. At December 31, 2015, the convertible notes payable, at fair value, was recorded at $54,452. · On February 24, 2015, the Company issued a Convertible Debentures in the amount of up to $250,000 to a non-related party. During the year ended December 31, 2015, the Company received the fund for first three tranche of a total of $100,000. The note carries one time interest at 12% and is 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 lessor of (a) 0.40 or (b) sixty percent (60%) of the average of the two lowest closing bid 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 $113,952. During August through December 2015, the Note holder made conversions for a total of 1,456,440 satisfying $60,870 of the note with a fair value of $131,125. At December 31, 2015, the convertible note payable, at fair value, was recorded at $106,947 net of debt discount of $2,917. The Company has recorded loan costs in the amount of $8,000 for the loan origination fees paid at inception date. The total loan cost of $8,000 was amortized over the term of the loan. Amortization for the year ended December 31, 2015 was $5,083. During January and February 2016, Vista made five conversions for a total of 3,550,000 shares of the company’s restricted stock satisfying $48,444 of the note (See Note 11). · During April 2015, the Company issued two Convertible Debentures in the amount of $275,000 each (aggregating $550,000) to two non-related parties. The notes carry interest at 8% and are due on the date that is nine months from the execution and funding of the note. If paid fully in cash by the maturity date, the amount of repayment is $137,500 for each Note plus accrued interest of 8%. The notes holders have the right to convert the notes into shares of Common Stock at a fixed price of $0.10. In the event of default, $275,000 each (aggregating $550,000) plus interest may be paid in the form of conversion into common stock at the lower of: (i) the 0.10 or (ii) 0.45 multiplied by the lowest bid price of the Common Stock during the ten consecutive trading day period immediately preceding the trading day that the Company receives a notice of conversion. In connection with the issuance of these convertible notes payable, the Company encountered a day-one derivative loss of $274,958. On December 11, 2015, the principal balance of $137,500 with accrued interest of $7,142 was assigned and sold to Coventry in the form of a Convertible Redeemable Note. The Company encountered a penalty of $28,929 in connection with prepayment of the note. The Company had Coventry make the payment to the note holder on behalf the Company and issued a Convertible Debentures in the amount of $28,929 to Coventry. With these assignments, one of the Notes of $275,000 was paid in full. At December 31, 2015, the remaining balance of convertible notes payable, at fair value, was recorded at $271,805 net of discount of $3,194. During January and March, 2016, the Note holder made a conversion of total of 8,348,252 shares of stocks satisfying $58,753 of notes payable balance (See Note 11). During April 2015, the Company issued a total of 2,000,000 two year warrants to the notes holders to purchase common stock at an exercise price of $0.35 per share The Company classified embedded conversion features in these warrants as a derivative liability. During December 2015, 1,000,000 warrants were exercised via cashless exercise into 400,000 shares with a fair value of $33,440. The warrants were valued at their fair value of $189,959 and $22,264 respectively using the Black-Scholes method at the commitment and re-measurement dates of April 9, 2015 and December 31, 2015, respectively (See Note 7). Also, the Company issued a total of 125,000 shares of common stocks in connection with issuance of these convertible notes payable (See Note 7). The Company has recorded debt discount a total of $232,500 for the warrants issued and origination fees at inception date. The total debt discount was amortized over the term of the loan. Amortization for the debt discount and loan issuance cost for the year ended December 31, 2015 was $229,305. At December 31, 2015, the convertible note payable at fair value was recorded at $271,805, net of debt discount of $3,195. · Following the assignment, the convertible note payable of $144,642, at fair value, was recorded at $368,468 on December 11, 2015. The note carries interest at 8% and is due on December 10, 2016, 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 $223,826. On December 15, 2015, Coventry made a conversion of 1,322,751 shares of the company’s restricted stock satisfying $50,000 of the note with a fair value of $112,447 (See Note 7). At December 31, 2015, the convertible notes payable, at fair value, was recorded at $190,447. During January through March, 2016, Coventry made conversions of a total of 5,494,451 shares of the company’s restricted stock satisfying the note in full (See Note 11). · Following the assignment of prepayment penalty, the convertible note payable of $28,929, at fair value, was recorded at $73,695 on December 11, 2015. The note carries interest at 8% and is due on December 10, 2016, 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 $44,766. At December 31, 2015, the convertible notes payable, at fair value, was recorded at $58,214. · During December 2015, our President and CEO, Mr. Deitsch, assigned $80,000 of his outstanding loan to a non-related party in the form of a Convertible Redeemable Note. The note carries interest at 4% and is due on December 7, 2016, unless previously converted into shares of restricted common stock. The note holder has the right to convert the note, until is no longer outstanding into shares of Common Stock at eighty-five percent (85%) of the average of the three lowest VWAP prices of the Company’s Common Stock for the five trading days preceding the conversion date including the day upon which the notice of conversion is received by the Company. In connection with the issuance of the convertible note payable, the Company encountered a day-one derivative loss of $28,791. At December 31, 2015, the convertible notes payable, at fair value, was recorded at $103,369. · On December 28, 2015, the Company issued a Convertible Debenture in the amount of $65,000 to a non-related party. The note carries interest at 10% and is due on December 23, 2016, unless previously converted into shares of restricted common stock. The note holder has the right to convert the note, until is no longer outstanding into shares of Common Stock at a price of

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
STOCKHOLDERS' DEFICIT	7. STOCKHOLDERS' DEFICIT Private Placements of Common Stock During September and October, 2015, the Company sold 1,637,334 shares of restricted common stock to investors at a price per share of $0.06 and received proceeds of $98,240. The Company issued 1,637,334 warrants to purchase common stock at an exercise price of $0.20 per share. The warrants expire on September 30, 2016 (See Note 8). During August, 2015, the Company sold 30,000 shares of restricted common stock to an investor at a price per share of $0.10 and received proceeds of $3,000. The Company issued 30,000 warrants to purchase common stock at an exercise price of $0.20 per share. The warrants expire on June 30, 2016 (See Note 8). During May through December, 2015, the Company sold 11,417,666 shares of restricted common stock to investors at a price per share of $0.06 and received proceeds of $685,060. The Company issued 11,417,666 warrants to purchase common stock at an exercise price of $0.20 per share. The warrants expire on June 30, 2016 (See Note 8). In January 2014, the Company sold 300,000 shares of restricted common stock to an investor at a price per share of $0.20 and received proceeds of $60,000. The Company issued 300,000 warrants to purchase common stock at an exercise price of $1.20 per share. The warrants expire on December 31, 2015(See Note 8). Shares Issued to Employees and Directors During July, 2015, the Board of Directors approved a resolution for the issuance of a total of 10,900,000 shares of the Company’s restricted common stock to directors and employees of the Company. The issuance was valued at $2,016,500 ($0.185 per share), which was the fair value of the Company’s common stock on the date of issuance. During December 2014, the Board of Directors approved a resolution for the issuance of a total of 1,352,300 shares of the Company’s restricted common stock to directors and employees of the Company. The issuance was valued at $324,552 ($0.24 per share), which was the fair value of the Company’s common stock on the date of issuance. Common Stock Issued for Services During October 2015, the Company signed an agreement with a consultant for consulting services for three months. In connection with the agreement, 110,000 shares of company’s restricted common stocks were issued with a fair value of $8,305. The issuance was valued at $0.0755 per share. During October 2015, the Company signed an agreement with a consultant for consulting services for a year. In connection with the agreement, 2,500,000 shares of company’s restricted common stocks were granted. 1,000,000 shares of Common Stock of the Company were issued on the date of execution of the agreement. 500,000 shares of Common Stock of the Company are to be issued quarterly, beginning on the first day of the third month following the effective date. Cash payment of $3,000 is expected to be paid on a monthly basis. The 2,500,000 shares granted are valued at the end of each quarter until the consultants complete their performance in October 2016. The 2,500,000 shares granted were valued at $0.055 per share which is the stock price at December 31, 2015. The Company recorded an equity compensation charge of $28,906 during the year ended December 31, 2015. The remaining unrecognized compensation cost of $26,594 is related to non-vested equity-based compensation. During September 2015, the Company signed an agreement with a consultant for investor relation services for three months. In connection with the agreement, 200,000 shares of company’s restricted common stocks were issued. The share was valued at $0.10 per share. The Company recorded an equity compensation charge of $19,800 during the year ended December 31, 2015. During September 2015, the Company signed an agreement with a consultant for investor relation services for twelve months. In connection with the agreement, 250,000 shares of company’s restricted common stocks were issued. The share was valued at $0.12 per share. The Company recorded an equity compensation charge of $7,705 during the year ended December 31, 2015. The remaining unrecognized compensation cost of $22,295 related to non-vested equity-based compensation to be recognized by the Company over the remaining vesting period. During September 2015, the Company signed an agreement with a consultant for investor relation services for twelve months. In connection with the agreement, 300,000 shares of company’s restricted common stocks were issued. The share was valued at $0.12 per share. The Company recorded an equity compensation charge of $9,246 during the year ended December 31, 2015. The remaining unrecognized compensation cost of $26,754 related to non-vested equity-based compensation to be recognized by the Company over the remaining vesting period. During August 2015, the Company signed an agreement with a consultant for investor relation services for six months. In connection with the agreement, 750,000 shares of company’s restricted common stocks were issued. The share was valued at $0.15 per share. The Company recorded an equity compensation charge of $92,935 during the year ended December 31, 2015. The remaining unrecognized compensation cost of $19,565 related to non-vested equity-based compensation to be recognized by the Company over the remaining vesting period. During August 2015, the Company signed an agreement with two consultants for investor relation services for six months. In connection with the agreement, 500,000 shares of company’s restricted common stocks were issued. The share was valued at $0.15 per share. The Company recorded an equity compensation charge of $61,957 during the year ended December 31, 2015. The remaining unrecognized compensation cost of $13,043 related to non-vested equity-based compensation to be recognized by the Company over the remaining vesting period. During May 2015, the Company signed an agreement with a consultant for investor relation services for one month. In connection with the agreement, 200,000 shares of company’s restricted common stocks were issued with a fair value of $26,000. The share was valued at $0.13 per share. During March 2015, the Company issued 1,250,000 shares of the Company’s restricted common stock to a consultant for services for a year. The share was valued at $0.104 per share. The Company recorded an equity compensation charge of $101,773 during the year ended December 31, 2015. The remaining unrecognized compensation cost of $28,227 related to non-vested equity-based compensation to be recognized by the Company over the remaining vesting period. During February 2015, the Company signed an agreement with a consultant for investor relation services for one month. In connection with the agreement, 50,000 shares of company’s restricted common stocks were issued with a fair value of $14,000. The share was valued at $0.28 per share. During January 2015, the Company signed an agreement with a consultant for investor relation services for one month. In connection with the agreement, 100,000 shares of company’s restricted common stocks were issued with a fair value of $24,400. The share was valued at $0.244 per share. During January 2015, the Company issued 250,000 shares of the Company’s restricted common stock to a consultant for services for six months. The share was valued at $0.244 per share. The Company recorded an equity compensation charge of $61,000 during the year ended December 31, 2015. During December 2014, the Company issued 94,375 shares of the Company’s restricted common stock to sales representatives for services rendered with a fair value of $26,048. The share was valued at $0.276 per share. During December 2014, the Company issued 50,000 shares of the Company’s restricted common stock to a consultant for services rendered with a fair value of $12,000. The share was valued at $0.24 per share. During November 2014, the Company issued 50,000 shares of the Company’s restricted common stock to a consultant for services for one year. The share was valued at $0.32 per share. The Company recorded an equity compensation charge of $1,929 during the year ended December 31, 2014 and $14,071 for the year ended December 31, 2015. During November 2014, the Company issued 125,000 shares of the Company’s restricted common stock to a consultant for services for one year. The share was valued at $0.288 per share. The Company recorded an equity compensation charge of $5,918 during the year ended December 31, 2014 and $30,082 for the year ended December 31, 2015. During July 2014, the Company signed an agreement with a consultant for investor relation services for seven weeks. In connection with the agreement, 125,000 shares of company’s restricted common stocks were issued with a fair value of $45,500. A $10,000 convertible note convertible at $0.14 per share was also issued (See Note 6). During May 2014, the Company signed an agreement with a consultant for investor relation services for one month. In connection with the agreement, 125,000 shares of company’s restricted common stocks were issued with a fair value of $18,500. A $10,000 convertible note convertible at $0.14 per share was also issued (See Note 6) During June 2014, the Company issued 125,000 shares of the Company’s restricted common stock to a consultant for services for one year. The share was valued at $0.34 per share. The Company recorded an equity compensation charge of $22,938 during the year ended December 31, 2014 and $19,561 for the year ended December 31, 2015. During August, 2013, the Company issued a total of 150,000 shares of the Company’s restricted common stock to two consultants for investor relation services for six months. The shares were valued at $0.692 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 year ended December 31, 2014. During August, 2013, the Company issued 50,000 shares of the Company’s restricted common stock to a consultant for investor relation services for one year. The shares were valued at $0.48 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 year ended December 31, 2014. During August, 2013, the Company issued 50,000 shares of the Company’s restricted common stock to a consultant for consulting services for six months. The shares were valued at $0.224 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 year ended December 31, 2014. During February, 2013, the Company issued 200,000 shares of the Company’s restricted common stock to a consultant for investor relation services for a year. The shares were valued at $0.32 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 year ended December 31, 2014. Common Stock Issued for Debt Modification During February and August, 2015, the Company amended the maturity dates for notes of $100,000 from a non-related party to August 3, 2015 and February 3, 2016, respectively. The Company issued 25,000 restricted shares each (total 50,000 shares) to the note holder per the amendment. The shares were valued at a fair value of $7,000 and $3,750, respectively (See Note 6). During February 2015, the Company issued a total of 25,000 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 $6,000 (See Note 6). 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 25,000 restricted shares to the note holder per the amendment. The shares were valued at a fair value of $9,100 (See note 6). 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 12,500 restricted shares to the note holder per the amendment. The shares were valued at a fair value of $1,950 (See note 6). On January 17, 2014, the Company issued a total of 25,000 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(See Note 6). Common Stock Issued with Debts In December 2015, in connection with the issuance of a convertible note to a non-related party in the amount of $65,000 which is due in one year from the funding of the note. The Company also issued a total of 300,000 shares of common stock with a fair value of $15,810 as part of the agreement (See Note 6). During December 2015, 1,000,000 warrants were exercised via cashless exercise into 400,000 shares with a fair value of $33,440 (See Note 6 and 8). In April 2015, in connection with the issuance of two notes to two non-related Parties in the amount of $550,000 which is due in nine months from the funding of the note. The Company also issued a total of 125,000 shares of common stocks as part of the agreement (See Note 6). 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 50,000 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 year ended December 31, 2014 was $13,054 (See Note 6). Common Stock Held in Escrow On July 27, 2011 the Company issued 5,714,286 shares of free trading common stock in certificate form which is held in escrow as security under an agreement reached with Liquid Packaging Resources, Inc. (“LPR”) on August 2, 2011(See Note 4 and 6). Common Stock Issued for Settlement of Accounts Payable & Debt Following the assignment of debt of $144,642 on December 15, 2015, Coventry made a conversion of 1,322,751 shares of the company’s restricted stock satisfying $50,000 of the note with a fair value of $112,447 (See Note 6). Following the assignment of LG’s debt of $70,875 in August 2015, Coventry made a conversion of a total of 749,625 shares of the company’s restricted stock satisfying $50,000 of the note with a fair value of $128,478. On October 23, 2015, Coventry made another conversion of 451,846 shares of the company’s restricted stock satisfying the remaining of $20,875 of the note in full with a fair value of $44,363 (See Note 6). During October 2015, the Company issued 2,200,000 shares of the company’s restricted stock and 2,200,000 warrants (See Note 4) to settle the outstanding commissions’ payable in aggregate of $77,000 with TCN. The shares were valued at $0.1035 per share and the warrants were valued at $0.0475 per share. The Company recorded a loss of $255,215 as a selling expense during the year ended December 31, 2015. During August through December 2015, one Note holder made conversions for a total of 1,456,440 satisfying $60,870 of the note with a fair value of $131,125(See Note 6). Date Number of shares converted Fair Value of Debt Converted 8/28/2015 300,000 36,000 9/29/2015 300,000 22,037 11/2/2015 300,000 25,239 12/3/2015 275,000 22,645 12/8/2015 281,440 25,203 During July 2015, the Company issued a total of 4,400,000 shares of the company’s restricted stock and 4,400,000 warrants (See Note 4) to settle the outstanding commissions’ payable in aggregate of $59,000 with TCN. The shares were valued at $0.185 per share and the warrants were valued at $0.1009 per share. The Company recorded a loss of $1,198,773 as a selling expense during the year ended December 31, 2015. During June 2015, the Company issued a total of 150,000 shares of the company’s restricted stock to settle the outstanding legal fees in aggregate of $15,000 with a vendor. The shares were recorded at a fair value of $28,500 or $0.19 per share. Following the assignment of Michael McDonald’s debt of $84,666 in the year ended December 31, 2015, Coventry made the following conversions of a total of 1,324,341 shares of the company’s restricted stock satisfying the notes in full with a fair value of $201,894 (See Note 6). Date Number of shares converted Fair Value of Debt Converted 4/20/2015 489,964 $60,034 6/03/2015 453,000 $68,392 6/22/2015 381,377 $73,468 During June 2015, one of the convertible Notes holders made the conversion of 196,850 shares of the company’s restricted stock satisfying the notes in the amount of $25,000 with a fair value of $43,716 (See Note 6). During June, 2015, Coventry made the conversion for a total of 250,000 shares of the company’s restricted stock in satisfying the note of $20,000 in full with a fair value of $44,277 (See Note 6). During January 2015, Mr. Deitsch accepted a total of 125,000 shares of the Company’s restricted common stock as a repayment to discharge $10,000 of his outstanding loan to the Company (See Note 5). The shares were valued at the note payable amount due to the fact that it was a related party transaction. During January 2015, Castaldo converted for a total of 71,429 shares of the company’s restricted stock, with a fair value of $17,428 (See Note 6). Following the assignment of Michael McDonald’s debt of $92,310 in June 2014, Coventry made the following conversions of a total of 788,419 shares of the company’s restricted stock satisfying $92,310 of the note with a fair value of $269,637 (See Note 6). Date Number of shares converted Fair Value of Debt Converted 6/18/2014 219,535 $92,816 7/2/2014 107,337 $29,909 1/25/2015 461,548 $146,912 Following the agreements with Castaldo for $10,000 in June 2014, Castaldo made the conversion for a total of 2,857,143 shares of the company’s restricted stock satisfying the notes in full with a fair value of $14,286 during December 2014 (See Note 6). 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 February and April 2014 (See Note 6). 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, an 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 6). During June, August and October 2014, the Company issued a total of 4,500,000 shares of the company’s restricted stock to settle the outstanding commissions’ payable in aggregate of $300,000 with TCN. The shares were valued at a range from $0.224 to $0.396 per share. The Company recorded a loss of $1,164,000 as a selling expense during the year ended December 31, 2014(See Note 4). During May and June, 2014, the two convertible Notes holders made the following conversions of a total of 830,659 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 6). Date Number of shares converted Fair Value of Debt Converted 5/30/2014 588,235 $79,632 6/16/2014 113,636 $45,820 6/14/2014 128,788 $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 $0.20 and $0.08 per share, respectively. The conversions for a total of 240,000 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 6). Date Number of shares converted Fair Value of Debt Converted 2/10/2014 115,000 $30,726 6/14/2014 125,000 $35,256 Following the agreements with Coventry Enterprises, LLC (see Note 6) for $100,000 and $70,000 in September 2013, Coventry made the following conversions for a total of 1,286,516 shares of the company’s restricted stock during the year ended December 31, 2014 satisfying the Notes in full (See note 6): Date Number of shares converted Fair Value of Debt Converted 3/11/2014 584,416 $187,119 3/12/2014 389,610 $123,641 6/12/2014 312,490 $103,142 On April 10, 2014, Mr. Deitsch accepted a total of 1,250,000 shares of the Company’s restricted common stock as a repayment to discharge $100,000 of his outstanding loan to the Company (See note 5). The shares were valued at the note payable amount due to the fact that it was a related party transaction. Stock Split On April 20, 2015, the Company declared a 1 for 40 reverse common stock split to stockholders. The Stock Split was effectuated on May 18, 2015 based upon filing the appropriate documentation with FINRA. Per share and weighted average amounts have been retroactively restated in the accompanying financial statements and related notes to reflect this stock split.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	12 Months Ended
	Dec. 31, 2015
Other Liabilities Disclosure [Abstract]
STOCK OPTIONS AND WARRANTS	8. STOCK OPTIONS AND WARRANTS Common Stock Warrants During July 2015, the Company issued a total of 4,400,000 shares of the company’s restricted stock and 4,400,000 warrants to settle the outstanding commissions’ payable in aggregate of $59,000 with TCN. The shares were valued at $0.185 per share and the warrants were valued at $0.1009 per share. The warrants expire on June 30, 2016 (See Note 7). During April 2015, the Company issued a total of 2,000,000 warrants to purchase common stock at an exercise price of $0.35 per share in connection with issuance of two convertible notes payable. The warrants expire on April 14, 2017 (See Note 7). During April, 2014, the Company issued a total of 100,000 warrants to purchase common stock at an exercise price of $1.00 per share in connection with issuance of a convertible note payable to Coventry. The warrants expire on April 9, 2019 (See Note 7). 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 December 2015, 1,000,000 warrants were exercised via cashless exercise into 400,000 shares with a fair value of $33,440 (See Note 7). During September and October, 2015, the Company issued 1,637,334 warrants to purchase common stock at an exercise price of $0.20 per share. The warrants expire on September 30, 2016 (See Note 7). During May through December, 2015, the Company issued 11,447,666 warrants to purchase common stock at an exercise price of $0.20 per share. The warrants expire on June 30, 2016 (See Note 7). During January 2014, the Company issued a total of 300,000 warrants to purchase common stock at an exercise price of $1.20 per share in connection with the private placement offerings. The warrants expired on December 31, 2015. During December 2013, the Company issued a total of 250,000 warrants to purchase common stock at an exercise price of $1.20 per share in connection with the private placement offerings. The warrants expired on December 31, 2015. During October and November 2013, the Company issued a total of 25,000 warrants to purchase common stock at an exercise price of $4.00 per share in connection with the private placement offerings. The warrants expired on December 31, 2014. On September 16, 2013, the Company issued 625,000 warrants to purchase stock at an exercise price of $1.20 in connection with settlement of an outstanding account payable. The warrants expired on December 31, 2014. During June, 2013, 625,000 warrants to purchase stock at an exercise price of $4.00 per share were issued to CEO, Mr. Deitsch in exchange of notes payable. The warrants expired on December 31, 2014 (See Note 5). 250,000 warrants to purchase stock at an exercise price of $4.00 per share were issued to CEO, Mr. Dietsch in December 2012. The warrants expired on December 31, 2014. In the fourth quarter 2012, the Company issued a total of 441,250 warrants to purchase common stock at an exercise price of $4.00 per share in connection with the private placement offerings. The warrants expired on December 31, 2014. In the third quarter 2012, The Company issued a total of 675,000 warrants to purchase common stock at an exercise price of $4.00 per share in connection with a private placement offering. The warrants expired on December 31, 2014. During November 2011, the Company issued a total of 41,667 warrants to purchase common stock at an exercise price of $6 per share in connection with the private placement offerings. The warrants expired on November 8, 2015. During January 2011, the Company issued a total of 25,000 warrants to purchase common stock at an exercise price of $4.00 per share in connection with the private placement offerings. The warrants expired on December 31, 2014. A summary of warrants outstanding in conjunction with private placements of common stock were as follows during the years ended December 31, 2015 and 2014: Number Of shares Weighted average exercise price Balance December 31, 2013 3,872,917 $ 1.94 Exercised - - Issued 400,000 $ 1.2 Forfeited (2,666,250) - Balance December 31, 2014 1,606,667 $ 1.92 Exercised (1,000,000) - Issued 21,685,000 $ 1.11 Forfeited (591,667) - Balance December 31, 2015 21,700,000 $ 0.95 The following table summarizes information about fixed-price warrants outstanding as of December 31, 2015 and 2014 : Exercise Price Weighted Average Number Outstanding Weighted Average Contractual Life Weighted Average Exercise Price 2015 $ 0.20-6.0 21,700,000 0.70 years $ 0.95 2014 $ 0.40-1.20 1,606,667 2.76 years $ 1.92 As of December 31, 2015, 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 $0.055, closing stock price of our common stock on December 31, 2015. There were no in-the-money warrants at December 31, 2015.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	10. COMMITMENTS AND CONTINGENCIES Operating Leases In February 2013, Nutra Pharma entered into an operating lease for monthly payments of approximately $3,500 for three years and expired in January 2016. In February 2016, Nutra Pharma entered into a new operating lease for monthly payments of approximately $3,200 for three years and expires in February 2019. ReceptoPharm leases a lab and renewed its operating lease agreement for five years in July of 2012. The lease requires monthly payments of approximately $6,400 from August 1, 2012 through August 1, 2017. The lease was renewed in February 2016 for another five years beginning August 1, 2017. Future minimum payments under these lease agreements, including the extension period, are approximately as follows: Years ended December 31, Total 2016 115,688 2017 121,433 2018 126,494 2019 88,513 Thereafter 233,861 $ 685,989 Rent expense in 2015 and 2014 approximated $126,339 and $119,215, respectively. The Company sublets approximately 3779 square feet of its space to Nationwide Laboratory Services, Inc. for one year started from April 2015. The rent for the first three months is $1,500 for the first three months, and then the rent will be increased by $100 per month until the sum of $2,200 per month is attained. During the year ended December 31, 2015, the Company recorded a rental income of $27,564 which included the rent and utilities. Consulting Agreements During July 2015, the Company signed an agreement with a consulting company for consulting services for five years. In connection with the agreement, 500,000 shares of company’s restricted common stocks and a one year note of $50,000 with 8% interest were granted. The share was valued at $0.18 per share. The stocks and note payable have not been issued as of December 31, 2015. The Company has accrued the $142, 500 in accrued expense as of December 31, 2015. During July 2015, the Company signed an agreement with a consultant for investor relation services for two months. In connection with the agreement, 400,000 shares of company’s restricted common stocks were granted with a fair value of $84,000. The share was valued at $0.21 per share. During August 2015, the Company signed an extension agreement with the consultant for a month. In connection with the agreement, 200,000 shares of company’s restricted common stocks were issued with a fair value of $32,000. The share was valued at $0.16 per share. The stocks have not been issued as of December 31, 2015. The Company has accrued the $116,000 in accrued expense and recorded as an equity compensation charge during the year ended December 31, 2015. Litigation 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 30,370 share certificates and failing to permit the Plaintiffs to exercise dissenting shareholder rights with respect to those share certificates. The damages associated with the Plaintiffs' 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 30,370 shares, but not on their claims regarding the alleged promissory notes or the 43,750 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. On June 1, 2015, the parties executed a settlement agreement whereby ReceptoPharm would pay the Plaintiffs a total of $360,000 over 35 months. The first payment of $20,000 was made on July 1, 2015. A second payment of $20,000 was made on August 17, 2015. The settlement requires 32 subsequent monthly $10,000 payments to be made on the 15th of every month. Payments were made in September through December, 2015. In the event of default on any of the payments due under the settlement agreement, the settlement amount would increase by an additional $200,000. As of December 31, 2015, the Company has accrued the legal settlement amount at present value of $243,164 and an additional contingency of $200,000. The settlement agreement is personally guaranteed by Rik Deitsch, our CEO. 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 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 December 31, 2015, 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 was made during the year ended December 31, 2013 and a second lump sum payment was 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 alleged default. As of December 31, 2015, the Petitioner's claims and accruals for a total of $1,085,468 that have passed the statute of limitation were written off, included in the amount was the accrued salary of $815,747, officer’s loan and accrued interest for $129,466, salary and payroll tax payable of $140,255. Since the Petitioners can only reinforce the settlement amount due to passing of statute of limitation, the Company has accrued the settlement for $315,000 and recorded the gain on settlement of $770,968 in other income (See Note 4 and 5).

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	11. SUBSEQUENT EVENTS Notes payable In January 2016, the Company issued a promissory note to a non-related party in the amount of $100,000 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 68,000 shares of the Company's common stocks. In January 2016, the Company issued a promissory note to a non-related party in the amount of $50,000 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 350,000 shares of the Company's common stocks. In February 2016, the Company issued a promissory note to a non-related party in the amount of $50,000 bearing interest at 10% annually. The note is due in one year from the execution and funding of the note. Convertible Notes Payable On February 10, 2016, the balance of $75,000 of a convertible note payable to a non-related party was assigned and sold in the form of a Convertible Redeemable Note. The note carries interest at 8% and is due on February 10, 2017, unless previously converted into shares of restricted common stock. The convertible note’s holder 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 (See Note 6). During March 2016, the Note holder made a conversion of 6,696,428 shares of the company’s restricted stock satisfying the note in full. On February 19, 2016, the Company received the fund of a total of $50,000 pursuant to the agreement signed on February 24, 2015 in which the Company issued a Convertible Debentures in the amount of up to $250,000 to a non-related party. The note carries one time interest at 12% and is 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 lessor of (a) 0.40 or (b) sixty percent (60%) of the average of the two lowest closing bid prices of the Company’s Common Stock for the twenty trading days preceding the conversion date. On March 3, 2016, the Company issued a Convertible Debenture in the amount of $100,000 to Coventry Enterprises, LLC (“Coventry”). The note carries interest at 8% and is due on March 3, 2017, 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 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 issuances of the Note, the Company also granted five-year warrants purchasing an aggregate of 2,500,000 shares of the Company’s common stock at an exercise price of $0.03 per share. On March 3, 2016, the Company issued an additional Convertible Debenture in the amount of $100,000 to Coventry Enterprises, LLC (“Coventry”). The note carries interest at 8% and is due on March 3, 2017. The Note was paid for by the issuance of an offsetting $100,000 secured note (Back End Note) issued to the Company by Coventry provided that prior to conversion of the Note, Coventry must have paid off the Note in cash. Coventry promises to pay the Company $100,000 no later than the earlier of (i) September 3, 2016. Or (ii) such time as has a resale registration statement covering the shares issuable upon conversion of the $100,000 back end note dated March 3, 2016 declared effective. The back end note was secured by assets with a fair market value of not less than $100,000. Common Stock Issued for Debt Conversions During January and February 2016, Vista made five conversions for a total of 3,550,000 shares of the company’s restricted stock satisfying $48,444 of the note (See Note 6). During January through March, 2016, the Note holder made a conversion of total of 8,348,252 shares of stocks satisfying $58,753 of notes payable of $275,000 originated in April 2015(See Note 6). During January through March, 2016, Coventry made conversions of a total of 5,494,451 shares of the company’s restricted stock satisfying the note in full (See Note 6). Settlement of Notes payable During March 2016, the Company issued a total of 1,000,000 shares of the company’s restricted stock to settle the outstanding debt of $10,000 with accrued interest of $1,262 with the Note holder. The shares were recorded at a fair value of $12,600 or $0.02 per share (See Note 6). Bridge Financing The Company entered into a loan agreement with Greentree Financial Group, Inc. (“Greentree”) in connection with a bridge financing transaction, consisting of certain unsecured convertible promissory notes in principal amount up to $250,000, the first tranche of which is in principal amount of $50,000 matures in one year from the funding of the Note. The conversion price is lower of $0.10 per share or 60% of the average of the three lowest lowest volume weighted average prices for the ten consecutive trading days immediately prior to but not including the conversion date. The Company also issued three-year warrants to purchase 2,000,000 shares of the Company’s common stock. Consulting agreements During April 2016, the Company signed an agreement with a consulting company for consulting services for six months. In connection with the agreement, 700,000 shares of company’s restricted common stocks and a Convertible Promissory Note of $40,000 with annual interest rate of 12% and conversion price of $0.10 per share or 60% of the average of the three lowest volume weighted average prices for the ten consecutive trading days immediately prior to but not including the conversion date, whichever is lower, were issued on the date of execution of the agreement. During April 2016, the Company signed an agreement with a consulting company for consulting services for a fee of $80,000. In connection with the agreement, the Company issued two convertible promissory notes in principal amount of $20,000 and $60,000, respectively, with annual interest rate of 12% and conversion price of $0,10 per share or 60% of the average of the three lowest volume weighted average prices for the ten consecutive trading days immediately prior to but not including the conversion date, whichever is lower. The three-year warrants to purchase 2,000,000 shares of the Company’s common stock with an exercise price of $0.05 per share were also issued. Private Placement During March 2016, the Company sold 916,667 shares of restricted common stock to investors at a price per share of $0.06 and received proceeds of $55,000. The Company issued 916,667 warrants to purchase common stock at an exercise price of $0.10 per share.

BASIS OF PRESENTATION AND SUM19

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2015
Basis Of Presentation And Summary Of Significant Accounting Policies Policies
Organization	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 ® ® ®
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The accompanying consolidated 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	Liquidity and Going Concern Our Consolidated 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 $49,911,786 at December 31, 2015. In addition, we had respective working capital and stockholders’ deficits at December 31, 2015 of $3,404,497 and $3,574,396, 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 December 31, 2015, 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 Consolidated 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	Use of Estimates The accompanying Consolidated 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	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 years ended December 31, 2015 and 2014, the Company collected $862,661 and $1,558,124 in gross receipts and recorded $291,302 and $594,505 as net sales.
Accounting for Shipping and Handling Costs	Accounting for Shipping and Handling Costs The Company records shipping and handling costs incurred in cost of sales.
Cash and Cash Equivalents	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	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 Inventories, which are stated at the lower of average cost or market, and consist of packaging materials, finished products, and 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 during the years ended December 31, 2015 and 2014 and determined no allowances need to be recorded.
Financial Instruments and Concentration of Credit Risk	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. In addition, for the years ended December 31, 2015 and 2014, no customers accounted for more than 10% of the Company’s total revenues.
Derivative Financial Instruments	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 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 or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date.
Convertible Debt	Convertible Debt The Company bifurcates the embedded derivative element in convertible debt which contain conversion features which are not considered to be conventional convertible debt. The convertible debt is recorded at the bifurcated amount after reducing the proceeds for the liability related to the embedded call provision which is accounted for separately in the accompanying balance sheets. After recording the initial amount of the debt, the discount related to the bifurcated embedded derivative is amortized as additional interest expense over the term of the debt with the resulting debt discount being accreted over the term of the note.
Property and Equipment and Long-Lived Assets	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 December 31, 2015 and 2014: 2015 2014 Computer equipment $ 24,208 $ 24,208 Furniture and fixtures 34,757 34,757 Lab equipment 42,129 42,129 Telephone equipment 12,421 12,421 Office equipment – other 16,856 16,138 Leasehold improvements 73,168 73,168 Total 203,539 202,821 Less: Accumulated depreciation (184,553) (173,331) Property and equipment, net $ 18,986 $ 29,490 We review our long-lived assets for recoverability if events or changes in circumstances indicate the assets may be impaired. At December 31, 2015, we believe the carrying values of our long-lived assets are recoverable. Depreciation expense for the year ended December 31, 2015 and 2014 was $11,222 and $16,594, respectively.
Advertising	Advertising All advertising costs are expensed as incurred. Advertising costs were approximately $2,138 and $6,156 for the year ended December 31, 2015 and 2014, respectively.
Income Taxes	Income Taxes We compute income taxes in accordance with Financial Accounting Standard Board (“FASB”) Accounting Standard Codification (“ASC”) Topic 740, Income Taxes 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 December 31, 2015, 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. The Company’s 2012 to 2015 tax returns are subject to examination by Internal Revenue Services and State Taxing Agency’s. On July 18, 2015, the Company received a notice of penalty charge of $35,296 from IRS for failure to file Forms W-2 for tax period ended at December 31, 2011. During February 2016, the Company signed a payment agreement to pay the penalty.
Stock-Based Compensation	Stock-Based Compensation We account for stock-based compensation in accordance with FASB ASC Topic 718, Stock Compensation
Net Loss Per Share	Net Loss Per Share Net loss per share is calculated in accordance with ASC Topic 260, Earnings per Share December 31, 2015 December 31, 2014 Options and warrants 21,700,000 1,606,667 Convertible notes payable 15,871,102 1,420,434 Total 37,571,102 3,027,101
Reclassifications	Reclassifications Certain amounts in the 2014 Consolidated Financial Statements have been reclassified to conform to the current period presentation.
Stock Split	Stock Split On April 20, 2015, the Company declared a 1 for 40 reverse common stock split to stockholders. The Stock Split was effectuated on May 18, 2015 based upon filing the appropriate documentation with FINRA. Per share and weighted average amounts have been retroactively restated in the accompanying financial statements and related notes to reflect this stock split (See Note 7).
Recent Accounting Pronouncements	Recent Accounting Pronouncements In April 2015, FASB issued Accounting Standards Update (“ASU”) No. 2015-03, “Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs” In May 2015, FASB issued Accounting Standards Update (“ASU”) No. 2015-07, “F air Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) In June 2015, Technical Corrections and Improvements” covers a wide range of Topics in the Codification. The amendments represent changes to clarify the Codification, correct unintended application of guidance, or make minor improvements to the Codification that are not expected to have a significant effect on current accounting practice or create a significant administrative cost to most entities. Additionally, some of the amendments will make the Codification easier to understand and easier to apply by eliminating inconsistencies, providing needed clarifications, and improving the presentation of guidance in the Codification. In August 2015, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date” In September 2015, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments” All other newly issued accounting pronouncements but not yet effective have been deemed either immaterial or not applicable.

BASIS OF PRESENTATION AND SUM20

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Property and Equipment and Long-Lived Assets	2015 2014 Computer equipment $ 24,208 $ 24,208 Furniture and fixtures 34,757 34,757 Lab equipment 42,129 42,129 Telephone equipment 12,421 12,421 Office equipment – other 16,856 16,138 Leasehold improvements 73,168 73,168 Total 203,539 202,821 Less: Accumulated depreciation (184,553) (173,331) Property and equipment, net $ 18,986 $ 29,490
Net Loss Per Share	December 31, 2015 December 31, 2014 Options and warrants 21,700,000 1,606,667 Convertible notes payable 15,871,102 1,420,434 Total 37,571,102 3,027,101

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair value measurement	Fair Value Measurements at December 31, 2015 Liabilities: Total Level 1 Level 2 Level 3 Warrant liability $ 142,556 $ - $ - $ 142,556 Convertible notes at fair value $ 1,021,501 $ - $ - $ 1,021,501 Fair Value Measurements at December 31, 2014 Liabilities: Total Level 1 Level 2 Level 3 Warrant liability $ 186,549 $ - $ - $ 186,549 Convertible notes at fair value $ 330,277 $ - $ - $ 330,277
Changes in fair value measurements	Description 2015 2014 Beginning balance $ 186,549 $ 323,172 Purchases, issuances, and settlements (782,239) 18,551 Day one loss on value of hybrid instrument - - Total gain included in earnings (1) 738,246 (155,174) Ending balance $ 142,556 $ 186,549
Debentures	Conversion Price - Lower of Fixed Price or Percentage of VWAP for Look-back Period Debenture Issuance Year Face Amount Interest Rate Default Interest Rate Anti-Dilution Adjusted Price % Look-back Period 2015 $729,871 4%-20% n/a $0.03-$0.20 50%-85% 10 to 20 Days 2014 215,386 8%-20% n/a $0.0028-$0.0050 50%-85% 10 to 30 Days
Convertible Notes	Years Ended December 31, 2015 2014 Description Beginning balance $ 330,277 $ 767,057 Purchases, issuances, and settlements 1,012,145 162,311 Day one loss on value of hybrid instrument 779,035 423,340 (Gain) loss from change in fair value (229,316) (78,527) Conversion to common stock (870,640) (943,904) Ending balance $ 1,021,501 $ 330,277

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
Schedule of inventories	December 31, 2015 December 31, 2014 Raw Materials $ 29,216 $ 16,805 Finished Goods 24,818 30,140 Total Inventories $ 54,034 $ 46,945

DUE TO OFFICERS (Tables)

DUE TO OFFICERS (Tables)	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Due to officers	December 31, 2015 December 31, 2014 An unsecured demand loan from our President and CEO, Rik Deitsch. The loan bears interest at 4%. The loan balance at December 31, 2015and 2014, respectively, includes accrued interest payable of $279,020 and $369,983. $ 146,770 $ 411,411 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 December 31, 2015and 2014. The accrued interest at December 31, 2015and 2014 was $0 and $49,638, respectively. As of December 31, 2015, the loan and accrued interest were written off due to passing the statute of limitation (See Note 4 and 10) - 129,466 Ending balances $ 146,770 $ 540,877

OTHER DEBT (Tables)

OTHER DEBT (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Other debt	December 31, 2015 December 31, 2014 Note payable – Related Party (1) $ 35,000 $ 120,000 Notes payable – Non Related Parties (Net of discount of $24,602 and $2,611, respectively) (2) 518,659 540,644 Convertible notes payable, at fair value (Net of discount of $21,921 and $0, respectively) (3) 999,580 330,277 Ending balances $ 1,553,239 $ 990,921

STOCKHOLDERS' DEFICIT (Tables)

STOCKHOLDERS' DEFICIT (Tables)	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Stockholders' deficit	Date Number of shares converted Fair Value of Debt Converted 8/28/2015 300,000 36,000 9/29/2015 300,000 22,037 11/2/2015 300,000 25,239 12/3/2015 275,000 22,645 12/8/2015 281,440 25,203 Date Number of shares converted Fair Value of Debt Converted 4/20/2015 489,964 $60,034 6/03/2015 453,000 $68,392 6/22/2015 381,377 $73,468 Date Number of shares converted Fair Value of Debt Converted 6/18/2014 219,535 $92,816 7/2/2014 107,337 $29,909 1/25/2015 461,548 $146,912 Date Number of shares converted Fair Value of Debt Converted 5/30/2014 588,235 $79,632 6/16/2014 113,636 $45,820 6/14/2014 128,788 $51,641 Date Number of shares converted Fair Value of Debt Converted 2/10/2014 115,000 $30,726 6/14/2014 125,000 $35,256 Date Number of shares converted Fair Value of Debt Converted 3/11/2014 584,416 $187,119 3/12/2014 389,610 $123,641 6/12/2014 312,490 $103,142

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2015
Other Liabilities Disclosure [Abstract]
Summary of warrants outstanding	Number Of shares Weighted average exercise price Balance December 31, 2013 3,872,917 $ 1.94 Exercised - - Issued 400,000 $ 1.2 Forfeited (2,666,250) - Balance December 31, 2014 1,606,667 $ 1.92 Exercised (1,000,000) - Issued 21,685,000 $ 1.11 Forfeited (591,667) - Balance December 31, 2015 21,700,000 $ 0.95
Summary of fixed-price warrants outstanding	Exercise Price Weighted Average Number Outstanding Weighted Average Contractual Life Weighted Average Exercise Price 2015 $ 0.20-6.0 21,700,000 0.70 years $ 0.95 2014 $ 0.40-1.20 1,606,667 2.76 years $ 1.92

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Interest And Other Income	December 31, 2015 2014 Computed “expected” tax expense (benefit) - Federal $ (1,777,507) $ (813,848) Computed “expected” tax expense (benefit) - State (304,273) (139,314) Permeate differences 1,874,050 797,895 Change in valuation allowance 207,730 155,267 $ - $ - 2015 2014 Current portion of net deferred income tax assets: Accrued salary $ 207,730 $ 155,267 Valuation allowance (207,730) (155,267) Current net deferred income tax asset $ - $ - Non- current portion of net deferred income tax asset Net operating loss carryforwards $ 12,143,139 $ 11,257,975 Valuation allowance (12,143,139) (11,257,975) Non-current net deferred income tax asset $ - $ -

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule Of Future Minimum Lease Payments	Years ended December 31, Total 2016 115,688 2017 121,433 2018 126,494 2019 88,513 Thereafter 233,861 $ 685,989

BASIS OF PRESENTATION AND SUM29

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Total	$ 203,539	$ 202,821
Less: Accumulated depreciation and amortization	(184,553)	(173,331)
Property and equipment, net	18,986	29,490
Computer Equipment [Member]
Total	24,208	24,208
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 equipment other [Member]
Total	16,856	16,138
Leasehold improvements [Member]
Total	$ 73,168	$ 73,168

BASIS OF PRESENTATION AND SUM30

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Options and warrants	$ 21,700,000	$ 1,606,667
Convertible notes payable	15,871,102	1,420,434
Total	$ 37,571,102	$ 3,027,101

BASIS OF PRESENTATION AND SUM31

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Jul. 18, 2015	Apr. 20, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accumulated deficit			$ 49,911,786
Working capital			4,706,171
Stockholders' deficits			(3,574,396)	$ (3,594,761)	$ (4,219,449)
Gross receipts			862,661	1,558,124
Net sales			291,302	594,505
Depreciation expense			11,222	16,594
Advertising costs			$ 2,138	$ 6,156
Penalty charge	$ 35,296
Stock Split		Company declared a 1 for 40 reverse common stock split
Maximum [Member]
Estimated useful lives			7 years
Minimum [Member]
Estimated useful lives			3 years
Customer [Member]
Maximum percenatge of revenue allowed			10.00%

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Warrant liability	$ 142,556	$ 186,549
Convertible notes at fair value	$ 1,021,501	$ 330,277
Fair Value, Inputs, Level 1 [Member]
Warrant liability
Convertible notes at fair value
Fair Value, Inputs, Level 2 [Member]
Warrant liability
Convertible notes at fair value
Fair Value, Inputs, Level 3 [Member]
Warrant liability	$ 142,556	$ 186,549
Convertible notes at fair value	$ 1,021,501	$ 330,277

FAIR VALUE MEASUREMENTS (Deta33

FAIR VALUE MEASUREMENTS (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Beginning balance	$ 186,549	$ 323,172
Purchases, issuances, and settlements	$ (782,239)	$ 18,551
Day one loss on value of hybrid instrument
Total loss included in earnings (1)	$ 738,246	$ (155,174)
Ending balance	$ 142,556	$ 186,549

FAIR VALUE MEASUREMENTS (Deta34

FAIR VALUE MEASUREMENTS (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Face Amount	$ 729,871	$ 215,386
Minimum [Member]
Interest Rate	4.00%	8.00%
Default Interest Rate	-	-
Anti-Dilution Adjusted price	$ 0.03	$ 0.0028
Percentage of hybrid debenture	50.00%	50.00%
Look back period	10 days	10 days
Maximum [Member]
Interest Rate	20.00%	20.00%
Default Interest Rate	-	-
Anti-Dilution Adjusted price	$ 0.20	$ 0.0050
Percentage of hybrid debenture	85.00%	85.00%
Look back period	20 years	30 years

FAIR VALUE MEASUREMENTS (Deta35

FAIR VALUE MEASUREMENTS (Details 3) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Beginning balance	$ 330,277	$ 767,057
Purchases, issuances, and settlements	1,012,145	162,311
Day one loss on value of hybrid instrument	779,035	423,340
(Gain) loss from change in fair value	(229,316)	(78,527)
Conversion to common stock	(870,640)	(943,904)
Ending balance	$ 1,021,501	$ 330,277

FAIR VALUE MEASUREMENTS (Deta36

FAIR VALUE MEASUREMENTS (Details Narrative)	12 Months Ended
	Dec. 31, 2015
Maximum [Member]
Risk-free rate	1.31%
Expected volatility	187.00%
Minimum [Member]
Risk-free rate	4.90%
Expected volatility	157.00%

INVENTORIES (Details)

INVENTORIES (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Raw Materials	$ 29,216	$ 16,805
Finished Goods	24,818	30,140
Total Inventories	$ 54,034	$ 46,945

DUE TO OFFICERS (Details)

DUE TO OFFICERS (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Notes to Financial Statements
unsecured demand loan from our President and CEO, Rik Deitsch. The loan bears interest at 4%. The loan balance at September 30, 2015 and December 31, 2014, respectively, includes accrued interest payable of $382,560 and $369,983.	$ 146,770	$ 411,411
loan from Paul Reid, the former President of Recep to Pharm 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, 2015 and December 31, 2014. The accrued interest at September 30, 2015 and December 31, 2014 was $54,542 and $49,638,respectively		129,466
Ending balances	$ 146,770	$ 540,877

SETTLEMENT OF ACCOUNTS AND NO39

SETTLEMENT OF ACCOUNTS AND NOTE PAYABLE (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Brokers and Dealers [Abstract]
Accruals and notes payable	$ 1,085,468
Accrued salary	815,747
Accrued interest	129,466
Payroll tax payable	140,255
Accrued the settlement	315,000
Gain on settlement	$ 770,968

DUE TO OFFICERS (Details Narrat

DUE TO OFFICERS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Loan borrowed	$ 70,821
Loan repaid	351,583
Outstanding Loan	$ 10,000
Restricted common stock	125,000
Loan 1 [Member]
Loan borrowed	$ 86,464
Loan repaid	161,969
Accrued interest payable	369,983	$ 279,020
Outstanding Loan	$ 100,000
Restricted common stock	1,250,000
Interest rate of Loan	85.00%
Accrued interest	$ 0	49,638
Loan 2 [Member]
Accrued interest payable		$ 49,638
Interest rate of Loan	4.00%	5.00%

OTHER DEBT (Details)

OTHER DEBT (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Debt Disclosure [Abstract]
Note payable - Related Party (1)	$ 35,000	$ 120,000
Notes payable – Non Related Parties (Net of discount of $24,602 and $2,611, respectively) (2)	518,659	540,644
Convertible notes payable, at fair value (Net of discount of $21,921 and $0, respectively) (3)	999,580	330,277
Ending balances	$ 1,553,239	$ 990,921

OTHER DEBT (Details Narrative)

OTHER DEBT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Jun. 30, 2014
Debt balance	$ 60,000
Accrued interest	180,600
Repaid a total	30,000	$ 40,000
Promissory note balance	401,735
Amortization	2,611
Debt discount	39,530	2,611
Owed approximately	56,444
Convertible loans balance	442,959
Accrued interest payable	4,163
Convertible note payable fair value	109,524		$ 87,969
Fair value	146,912
Convertible note payable fair value	103,369
Convertible note payable fair value	58,214
Convertible note payable fair value	190,447
Convertible note payable fair value	97,741
Amortization for the debt discount	15,810
Derivative loss	28,791
Michael McDonald
Debt balance	$ 84,666
Conversions of stock	1,324,341
Convertible note payable fair value	$ 201,894
Convertible note payable fair value	28,482
Convertible loans [Member]
Non-related parties	250,000
Amortization for the debt discount	167
Amortization	271
Non-related party [Member]
Debt balance	97,919
Accrued interest	84,666
Repaid a total	33,155
Amortization		3,472
Interest expense		$ 7,712
February 25, 2015 [Member] | Non-related party [Member]
Convertible note payable fair value	137,751
Amortization for the debt discount	3,250
Derivative loss	49,541
November 5, 2014 [Member] | Non-related party [Member]
Interest expense	$ 14,176
Interest rate	15.00%
Non-related parties	$ 150,000
Loan issuance cost	14,350
Repayment of loan	70,664
Principal balance of the loan net of discount	60,410
Amortization	6,982
September 2011 [Member] | Non-related party [Member]
Satisfying the notes in the amount	25,000
Fair value	43,716
April 9, 2015 | Non-related party [Member] | Michael McDonald
Fair value	44,277
Convertible Redeemable Note	92,310
April 2,015
Convertible note payable fair value	466,042
April 2015 | Non-related party [Member]
Amortization for the debt discount	83,958
Derivative loss	274,958
March 19, 2014 [Member] | Non-related party [Member]
Convertible note payable fair value	28,482
Derivative loss	18,104
January 2015 [Member] | Non-related party [Member]
Amortization for the debt discount	36,485
Repayment of loan	86,723
Principal balance of the loan net of discount	16,728
February 24, 2015 [Member]
Convertible note payable fair value	231,012
Loan issuance cost	4,000
Repayment of loan	8,000
Amortization	3,167
Derivative loss	116,935
University Centre West Ltd [Member]
Owed approximately	$ 55,410

STOCKHOLDERS' DEFICIT (Details)

STOCKHOLDERS' DEFICIT (Details)	12 Months Ended
	Dec. 31, 2015USD ($)shares
June, 18 2014 [Member]
Number of shares converted | shares	219,535
Fair Value of Debt Converted | $	$ 92,816
January, 25 2015 [Member]
Number of shares converted | shares	461,548
Fair Value of Debt Converted | $	$ 146,912
April 20, 2015
Number of shares converted | shares	489,964
Fair Value of Debt Converted | $	$ 60,034
June 3, 2015
Number of shares converted | shares	453,000
Fair Value of Debt Converted | $	$ 68,392
June 22, 2015
Number of shares converted | shares	381,377
Fair Value of Debt Converted | $	$ 73,468
July, 2 2014 [Member]
Number of shares converted | shares	107,337
Fair Value of Debt Converted | $	$ 29,909
August 28, 2015 [Member]
Number of shares converted | shares	300,000
Fair Value of Debt Converted | $	$ 36,000
September 29, 2015 [Member]
Number of shares converted | shares	300,000
Fair Value of Debt Converted | $	$ 22,037
November 2, 2015 [Member]
Number of shares converted | shares	300,000
Fair Value of Debt Converted | $	$ 25,239
December 3, 2015 [Member]
Number of shares converted | shares	275,000
Fair Value of Debt Converted | $	$ 22,645
December 8, 2015 [Member]
Number of shares converted | shares	281,440
Fair Value of Debt Converted | $	$ 25,203
May 30, 2014 [Member]
Number of shares converted | shares	588,235
Fair Value of Debt Converted | $	$ 79,632
June 16, 2014 [Member]
Number of shares converted | shares	113,636
Fair Value of Debt Converted | $	$ 45,820
June 14, 2014 [Member]
Number of shares converted | shares	128,788
Fair Value of Debt Converted | $	$ 51,641
February 10, 2014 [Member]
Number of shares converted | shares	115,000
Fair Value of Debt Converted | $	$ 30,726
June 14, 2014 [Member]
Number of shares converted | shares	125,000
Fair Value of Debt Converted | $	$ 35,256
March 11, 2014 [Member]
Number of shares converted | shares	584,416
Fair Value of Debt Converted | $	$ 187,119
March 12, 2014 [Member]
Number of shares converted | shares	389,610
Fair Value of Debt Converted | $	$ 123,641
June 12, 2014 [Member]
Number of shares converted | shares	312,490
Fair Value of Debt Converted | $	$ 103,142

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details Narrative) - USD ($)	1 Months Ended				9 Months Ended	12 Months Ended
	Aug. 30, 2015	Aug. 28, 2015	Jan. 31, 2015	Jun. 30, 2014	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014
Equity compensation charge						$ 58,304
Remaining compensation cost							$ 19,561
Warrants expire						7,180,331
Selling expense						$ 1,198,773
Michael McDonald
Debt						$ 84,666
Conversions of stock						1,324,341
Fair value of restricted stock						$ 201,894
Deitsch [Member]
Outstanding loan						$ 10,000
Convertible Debt [Member]
Conversions of stock		300,000
Fair value of restricted stock		$ 37,794
Restricted stock		$ 23,645
Michael McDonald
Debt				$ 92,310
Conversions of stock				788,419
Fair value of restricted stock				$ 269,637
Restricted stock				$ 92,310
LG [Member]
Debt	$ 70,875
Conversions of stock	749,625
Fair value of restricted stock	$ 128,478
Restricted stock	$ 50,000
Castaldo [Member]
Conversions of stock			71,429
Fair value of restricted stock			$ 17,428
Coventry [Member]
Conversions of stock						250,000
Fair value of restricted stock						$ 44,277
Restricted stock						20,000
Convertible Debt [Member]
Conversions of stock					196,850
Fair value of restricted stock					$ 25,000
Restricted stock					$ 43,716
November 2014 [Member]
Equity compensation charge						5,918	26,926
November One 2014 [Member]
Equity compensation charge						1,929	11,967
June 2014 [Member]
Equity compensation charge						22,938	$ 19,561
SeptemberOne 2015 [Member]
Equity compensation charge						1,758
Remaining compensation cost						18,242
August 2015 [Member]
Equity compensation charge						24,457
Remaining compensation cost						50,543
AugustOne 2015 [Member]
Equity compensation charge						36,685
Remaining compensation cost						$ 75,815
January 2015 [Member] | Deitsch [Member]
Conversions of stock						125,000
September 2015 [Member]
Equity compensation charge						$ 164
Remaining compensation cost						$ 29,836

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Other Liabilities Disclosure [Abstract]
Beginnings balance, Number of shares	1,606,667	3,872,917
Number of shares Exercised	(1,000,000)
Number of shares, Issued	21,685,000	400,000
Number of shares, Forfeited	(591,667)	(2,666,250)
Endings balance Number of shares	21,700,000	1,606,667
Beginnings balance, Weighted average exercise price	$ 1.92	$ 1.94
Weighted average exercise price, Exercised
Weighted average exercise price, Issued	$ 1.11	$ 1.2
Weighted average exercise price, Forfeited
Ending balance, Weighted average exercise price	$ 0.95	$ 1.92

STOCK OPTIONS AND WARRANTS (D46

STOCK OPTIONS AND WARRANTS (Details 1) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Number Outstanding	21,700,000	1,606,667
Weighted Average Contractual Life	8 months 12 days	2 years 9 months 4 days
Weighted Average Exercise Price	$ 0.95	$ 1.92
Minimum [Member]
Exercise Price	0.20	0.40
Maximum [Member]
Exercise Price	$ 6	$ 1.20

STOCK OPTIONS AND WARRANTS (D47

STOCK OPTIONS AND WARRANTS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2013
Other Liabilities Disclosure [Abstract]
Aggregate intrinsic value	$ 0
Intrinsic value calculation is based	$ 0.55
Warrants exercise	1,000,000
Cashless exercise	400,000	250,000
Fair value warrants	$ 33,440

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Computed “expected” tax expense (benefit) - Federal	$ (1,777,507)	$ (813,848)
Computed “expected” tax expense (benefit) - State	(304,273)	(139,314)
Permeate differences	1,874,050	797,895
Change in valuation allowance	$ 207,730	$ 155,267
Total Income Tax Expense Benefit

INCOME TAXES (Details 1)

INCOME TAXES (Details 1)	Dec. 31, 2015USD ($)
Current portion of net deferred income tax assets:
Accrued salary	$ 155,267
Valuation allowance	$ (155,267)
Current net deferred income tax asset
Net operating loss carryforwards	$ 11,257,975
Valuation allowance	$ (11,257,975)
Non-current net deferred income tax asset

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Federal Corporate tax rate	34.00%	37.63%
Loss before taxes	5.00%
Net operating loss carryforwards	$ 32,270,000
Accumulated deficit	17,782,000
Valuation allowances	$ 207,000	$ 155,000

COMMITMENTS AND CONTINGENCIES51

COMMITMENTS AND CONTINGENCIES (Details)	Dec. 31, 2015USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,016	$ 115,688
2,017	121,433
2,018	126,494
2,019	88,513
Thereafter	233,861
Total Operating Leases Future Minimum Payments Receivable	$ 685,989

COMMITMENTS AND CONTINGENCIES52

COMMITMENTS AND CONTINGENCIES (Details Narrative)	12 Months Ended
	Dec. 31, 2015USD ($)ft²	Dec. 31, 2014USD ($)
Incurred rent expense	$ 94,329
Rent expense	126,339	$ 119,215
Equity compensation	$ 116,000
Area for office sublets | ft²	3,779
Accrued salary	$ 815,747
Accrued interest	129,466
Accrued expense	142,500
Accrued the legal settlement	243,164
Accruals	1,085,468
February two thousand ten
Monthly payments operating lease	9,000
February two thousand thirteen
Incurred rent expense	3,200
Monthly payments operating lease	3,500
JulyTwo thousand twelve
Monthly payments operating lease	5,000
Consulting Agreements [Member]
Incurred rent expense	3,500
Equity compensation	90,000
Settlement Agreement [Member]
Settlements benefit obligation	265,423
Rent expense	16,719
Additional contingency	$ 200,000