Nutra Pharma (NPHC) 10-Q/A 21 Jun 16 2016 Q1 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2016	May 26, 2016
Document And Entity Information
Entity Registrant Name	NUTRA PHARMA CORP.
Entity Central Index Key	1,119,643
Document Type	10-Q
Document Period End Date	Mar. 31, 2016
Amendment Flag	true
Amendment Description	We are filing the amendment filing for the Nutra Phrama 10-Q. Now we are fling with xbrl files.
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	Q1
Document Fiscal Year Focus	2,016

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Current assets:
Cash	$ 3,256	$ 6,890
Accounts receivable	25,238	21,990
Inventory	52,923	54,034
Prepaid expenses and other current assets	173,019	266,579
Total current assets	254,436	349,493
Property and equipment, net	16,854	18,986
Other assets	15,550	19,164
Total assets	286,840	387,643
Current liabilities:
Accounts payable	889,569	842,024
Accrued expenses	1,163,762	1,130,271
Due to officers	84,507	146,770
Derivative warrant liability	62,424	142,556
Other debt, net of debt discount of $44,507 and $46,523,  respectively	1,793,483	1,492,369
Total current liabilities	3,993,745	3,753,990
Convertible debts	137,614	60,870
Legal settlement liability, long term portion	121,337	147,179
Total liabilities	$ 4,252,696	$ 3,962,039
Commitments and Contingencies (See Note 9)
Stockholders' deficit:
Common stock, $0.001 par value, 2,000,000,000 shares authorized:106,194,580 and 79,770,782 shares issued and outstanding at March 31, 2016 and December 31, 2015	$ 106,195	$ 79,771
Additional paid-in capital	46,914,556	46,257,619
Accumulated deficit	(50,986,607)	49,911,786
Total stockholders' deficit	(3,965,856)	(3,574,396)
Total liabilities and stockholders' deficit	$ 286,840	$ 387,643

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
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	106,194,580	79,770,782
Common stock, shares outstanding	106,194,580	79,770,782
Other debt, net of discounts	$ 44,507	$ 46,523

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Income Statement [Abstract]
Net sales	$ 37,387	$ 120,998
Cost of sales	7,474	25,054
Gross profit	29,913	95,944
Operating expenses:
Selling, general and administrative - including stock based compensation of $70,111 and $79,323, respectively	384,524	388,732
Total other costs and expenses	384,524	388,732
Net Loss from Operations	(354,611)	$ (292,788)
Other Expenses
Rental Income	7,409
Interest expense	(63,167)	$ (52,956)
Change in fair value of derivatives	(682,624)	$ (18,270)
Gain (loss) on settlement of debt, net	18,172
Other expense	(720,210)	$ (71,226)
Net loss before income taxes	(1,074,821)	(364,014)
Net loss	$ (1,074,821)	$ (364,014)
Net loss per share - basic and diluted	$ (0.01)	$ (0.01)
Weighted average number of shares outstanding during the period - basic and diluted	90,933,054	38,274,788

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Operations (Parenthetical) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Income Statement [Abstract]
Stock based compensation	$ 70,111	$ 79,323

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Cash flows from operating activities:
Cash collected from customers	$ 63,696	$ 313,260
Cash paid for commission	(15,000)	(150,433)
Cash paid to suppliers	(3,501)	(15,919)
Cash paid to employees	(29,702)	(35,231)
Interest paid	$ (19,185)	(12,874)
Loan origination fees paid		(7,500)
Other operating cash payments	$ (269,451)	$ (208,277)
Cash collected from rental income	7,409
Net cash used in operating activities	$ (265,734)	$ (116,974)
Cash flows from investing activities:
Acquisition of property and equipment		(718)
Net cash used in investing activities:		$ (718)
Cash flows from financing activities:
Common stock sold for cash	$ 55,000
Loans from officers	9,901	$ 1,720
Repayment of officers loans	(74,905)	(54,000)
Repayments of notes payable-related party	(15,000)	(20,000)
Proceeds from convertible notes, net of debt discount and loan issuance cost of $10,870 and $7,250, respectively	150,000	115,000
Proceeds from other notes payable, net of debt discount of $0 and $54,000, respectively, and loan issuance cost of $0 and $10,130, respectively	200,000	147,370
Repayments of other notes payable	(62,896)	(87,818)
Net cash provided by financing activities	262,100	102,272
Net increase(decrease) in cash	(3,634)	(15,420)
Cash - beginning of period	6,890	15,530
Cash - end of period	3,256	110
Cash flows from operating activities:
Net loss	(1,074,821)	$ (364,014)
Adjustments to reconcile net loss to net cash used in operating activities:
Gain on settlement of debt	(18,172)
Depreciation	2,132	$ 4,104
Stock-based compensation	$ 70,111	79,323
Stock issued for loan extension and accounts payable		13,000
Change in fair value of derivative	$ 682,624	18,270
Amortization of loan discount	24,769	23,706
Changes in operating assets and liabilities
Decrease (increase) in accounts receivables	(3,248)	(9,824)
Decrease (Increase) in inventory	1,111	(1,382)
Increase in prepaid expenses and other assets	63	12,650
Increase in accounts payable	47,544	111,295
Increase (Decrease) in accrued expenses	2,153	(4,102)
Net cash used in operating activities	(265,734)	(116,974)
Supplemental Cash Flow Information:
Cash paid for interest	(19,185)	$ (12,874)
Non cash Financing and Investing:
Note issued in settlement of notes and accounts payable	19,900
Shares issued to satisfy debt	$ 633,076	$ 164,340
Shares issued to satisfy debt-related party		$ 10,000
Discounts on notes payable	$ 11,885

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows (Parenthetical) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Statement of Cash Flows [Abstract]
Loan issuance cost of convertible notes	$ 10,870	$ 7,250
Debt discount of other notes payable	0	54,000
Loan issuance cost	$ 0	$ 10,130

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2016
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 Condensed Consolidated Unaudited Financial statements and notes are presented in accordance with the rules and regulations of the Securities and Exchange Commission and do not contain certain information included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and are of a normal, recurring nature. Interim results are not necessarily indicative of results for a full year. Therefore, the interim Condensed Consolidated Unaudited Financial statements should be read in conjunction with the consolidated financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K. The accompanying Condensed Consolidated Unaudited Financial Statements include the results of Nutra Pharma and its wholly-owned subsidiaries Designer Diagnostics Inc. and ReceptoPharm (collectively “the Company”, “us”, “we” or “our”). We operate as one reportable segment. All intercompany transactions and balances have been eliminated in consolidation. Liquidity and Going Concern Our Condensed Consolidated Unaudited Financial Statements are presented on a going concern basis, which contemplate the realization of assets and satisfaction of liabilities in the normal course of business. We have experienced recurring, significant losses from operations, and have an accumulated deficit of $50,986,607 at March 31, 2016. In addition, we had respective working capital and stockholders’ deficits at March 31, 2016 of $3,739,309 and $3,965,856, 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 March 31, 2016, we do not have sufficient cash to sustain our operations for the next year and will require additional financing in order to execute our operating plan and continue as a going concern. Since our sales are not currently adequate to fund our operations, we continue to rely principally on debt and equity funding; however proceeds from such funding have not been sufficient to execute our business plan. Our plan is to attempt to secure adequate funding until sales of our pain products are adequate to fund our operations. We cannot predict whether additional financing will be available, and/or whether any such funding will be in the form of equity, debt, or another form. In the event that these financing sources do not materialize, or if we are unsuccessful in increasing our revenues and profits, we will be unable to implement our current plans for expansion, repay our obligations as they become due and continue as a going concern. The accompanying Condensed Consolidated Unaudited Financial Statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should we be unable to continue as a going concern. Use of Estimates The accompanying Condensed Consolidated Unaudited Financial Statements are prepared in accordance with accounting principles generally accepted in the United States of America which require management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expense. Significant estimates include our ability to continue as going concern, the recoverability of inventories and long-lived assets, and the valuation of stock-based compensation and certain debt and warrant liabilities. Actual results could differ from those estimates. Changes in facts and circumstances may result in revised estimates, which would be recorded in the period in which they become known. Revenue Recognition In general, we record revenue when persuasive evidence of an arrangement exists, services have been rendered or product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured. Provision for sales returns is estimated based on our historical return experience. Revenue is presented net of returns and allowances for returns. The Company collects 100% of the cash proceeds from the sale of its product by its distributor, remits a portion of the cash proceeds received back to the distributor and records the sale on a net basis. In the three months ended March 31, 2016, the Company collected $63,696 in gross receipts and recorded $37,387 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 three months ended March 31, 2016 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 three months ended March 31, 2016, 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 March 31, 2016 and December 31, 2015: March 31, 2016 December 31, 2015 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 16,856 Leasehold improvements 73,168 73,168 Total 203,539 203,539 Less: Accumulated depreciation (186,685) (184,553) Property and equipment, net $ 16,854 $ 18,986 We review our long-lived assets for recoverability if events or changes in circumstances indicate the assets may be impaired. At March 31, 2016, we believe the carrying values of our long-lived assets are recoverable. Depreciation expense for the three months ended March 31, 2016 and 2015 was $2,132 and $4,104, respectively. Advertising All advertising costs are expensed as incurred. Advertising costs were approximately $500 and $2,016 for the three months ended March 31, 2016 and 2015, respectively. Income Taxes We compute income taxes in accordance with Financial Accounting Standard Board (“FASB”) Accounting Standard Codification (“ASC”) Topic 740, Income Taxes recognized in income in the period that included the enactment date. Temporary differences between financial and tax reporting arise primarily from the use of different methods to record bad debts and /or sales returns, and inventory reserves. On an annual basis, we evaluate tax positions that have been taken or are expected to be taken in our tax returns to determine if they are more than likely to be sustained if the taxing authority examines the respective position. As of March 31, 2016, 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. No installment payments have been made as of March 31, 2016. 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 March 31, 2016 March 31, 2015 Options and warrants 25,116,667 1,606,667 Convertible notes payable 66,735,660 4,046,721 Total 91,852,327 5,653,388 Reclassifications Certain amounts in the 2015 Condensed Consolidated Unaudited Financial Statements have been reclassified to conform to the current period presentation. 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) which the entity has elected to measure the fair value using that practical expedient. This ASU is effective for public business entities for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. For all other entities, the amendments in this ASU are effective for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. A reporting entity should apply the amendments retrospectively to all periods presented. The retrospective approach requires that an investment for which fair value is measured using the net asset value per share practical expedient be removed from the fair value hierarchy in all periods presented in an entity’s financial statements. Earlier application is permitted. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition. 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” In February 2016, the FASB issued ASU 2016-02, Leases In March 2016, the FASB issued ASU 2016-09, Compensation – Stock Compensation: Improvements to Employee Share-Based Payment Accounting In April 2016, the FASB issued ASU 2016–10 Revenue from Contract with Customers (Topic 606): identifying Performance Obligations and Licensing “The amendments in this Update do not change the core principle of the guidance in Topic 606. Rather, the amendments in this Update clarify the following two aspects of Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. Topic 606 includes implementation guidance on (a) contracts with customers to transfer goods and services in exchange for consideration and (b) determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The amendments in this Update are intended render more detailed implementation guidance with the expectation to reduce the degree of judgement necessary to comply with Topic 606. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition. All other newly issued accounting pronouncements but not yet effective have been deemed either immaterial or not applicable.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Mar. 31, 2016
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 March 31, 2016 are 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 March 31, 2016 and December 31, 2015: Fair Value Measurements at March 31, 2016 Liabilities: Total Level 1 Level 2 Level 3 Warrant liability $ 62,424 $ - $ - $ 62,424 Convertible notes at fair value $ 1,285,240 $ - $ - $ 1,285,240 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 The following table shows the changes in fair value measurements using significant unobservable inputs (Level 3) during the three months ended March 31, 2016 for the warrants: Description March 31, 2016 Beginning balance $ 142,556 Purchases, issuances, and settlements 48,747 Day one loss on value of hybrid instrument - Total gain included in earnings (1) (128,879) Ending balance $ 62,424 (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) 0.18% to 1.21% risk-free rate, (2) warrant life is the remaining contractual life of the warrants, (3) expected volatility of 195.8% (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 March 31, 2016: 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 2016 $618,162 4%-12% n/a $0.001-$0.20 50%-85% 10 to 20 Days The following table shows the changes in fair value measurements using significant unobservable inputs (Level 3) during the three months ended March 31, 2016 for the Convertible Notes: March 31, 2016 Description Beginning balance $ 1,021,501 Purchases, issuances, and settlements 160,870 Day one loss on value of hybrid instrument 250,420 Loss from change in fair value 485,525 Conversion to common stock (633,076) Ending balance $ 1,285,240

INVENTORIES

INVENTORIES	3 Months Ended
	Mar. 31, 2016
Inventory Disclosure [Abstract]
INVENTORIES	3. INVENTORIES Inventories are valued at the lower of cost or market on an average cost basis. At March 31, 2016 and December 31, 2015, inventories were as follows: March 31, 2016 December 31, 2015 Raw Materials $ 29,216 $ 29,216 Finished Goods 23,707 24,818 Total Inventories $ 52,923 $ 54,034 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 March 31, 2016, the Company did not experience any write downs or write offs.

SETTLEMENT OF ACCOUNTS AND NOTE

SETTLEMENT OF ACCOUNTS AND NOTE PAYABLE	3 Months Ended
	Mar. 31, 2016
Brokers and Dealers [Abstract]
SETTLEMENT OF ACCOUNTS AND NOTE PAYABLE	4. SETTLEMENT OF ACCOUNTS AND NOTE 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 $19,900 or $0.0199 per share (See Note 6 and 7). The Company recorded a loss of $8,638 during the three months ended March 31, 2016. On February 10, 2016, the Note holder of a convertible loan of $75,000 with a fair value of $101,810 was assigned and sold to a non-related party in the form of a Convertible Redeemable Note. The Company has recorded a gain of $26,810 in connection with this debt sale (See Note 6 and 7).

DUE TO OFFICERS

DUE TO OFFICERS	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
DUE TO OFFICERS	5. DUE TO OFFICERS At March 31, 2016 and December 31, 2015, the balance due to officer and the Companies owned by him is $84,507 and $146,770, respectively. The loan is an unsecured demand loan from our President and CEO, Rik Deitsch. The loan bears interest at 4%. During the three months ended March 31, 2016, we borrowed $9,901 and repaid $74,905 to Mr. Deitsch and the Companies owned by him. Subsequent to March 31, 2016 and through May 26, 2016, the Company borrowed $104,000 and repaid $12,000 to its President, Rik Deitsch and the Companies owned by him (See Note 10).

OTHER DEBT

OTHER DEBT	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
OTHER DEBT	6. OTHER DEBT Other debt (Both short-term and long term) consists of the following at March 31, 2016 and December 31, 2015: March 31, 2016 December 31, 2015 Note payable – Related Party (1) $ 20,000 $ 35,000 Notes payable – Non Related Parties (Net of discount of $21,513 and $24,602, respectively) (2) 648,852 518,659 Convertible notes payable, at fair value (Net of discount of $22,994 and $21,921, respectively) (3) 1,262,245 999,580 Ending balances $ 1,931,097 $ 1,553,239 (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 $15,000, during the three months ended March 31, 2016. At March 31, 2016 and December 31, 2015, we owed this director principal balance of $20,000 and $35,000, respectively. At March 31, 2016 and December 31, 2015, we owed this director accrued interest of $194,211 and $187,576, respectively. (2) At March 31, 2016, the balance of $648,852 consisted of the following loans: · 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 March 31, 2016, 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, 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 three months ended March 31, 2016 was $3,095. As of March 31, 2016, repayment of $53,468 was made. The interest expense for the three months ended March 31, 2016 is $9,617. As of March 31, 2016, the principal balance of the loan net of discount is $89,312. · 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. The debt discount as of March 31, 2016 and December 31, 2015 was $6,909 and $14,287, respectively. Amortization for the debt discount for the three months ended March 31, 2016 was $7,378. At March 31, 2016, the principal balance of the loan net of discount is $19,740. · 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 accrued interest as of March 8, 2016 was $1,262. On March 8, 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 $19,900 or $0.0199 per share (See Note 4 and 7). The Company recorded a loss of $8,638 during the three months ended March 31, 2016. · 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 three months ended March 31, 2016 is $607. · 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 (See Note 7). The Company has recorded a debt discount in the amount of $2,969 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 $2,969 will be amortized over the term of the debt. Amortization for the three months ended March 31, 2016 was $1,500. The interest expense for the three months ended March 31, 2016 is $5,733. At March 31, 2016, the principal balance of the loan net of discount is $98,531. · 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 (See Note 7). The Company has recorded a debt discount in the amount of $8,915 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 $8,915 will be amortized over the term of the debt. Amortization for the three months ended March 31, 2016 was $3,000. The interest expense for the three months ended March 31, 2016 is $2,200. At March 31, 2016, the principal balance of the loan net of discount is $44,087. · 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. The interest expense for the three months ended March 31, 2016 is $778. (3) At March 31, 2016, the balance of $1,262,245 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%. With the conversions during 2013 through 2015, the remaining balance of the Note was $75,000 with a fair value of $95,998 at December 31, 2015 and matured on February 3, 2016. On February 10, 2016, the balance of $75,000 with a fair value of $101,810 was assigned and sold to a non-related party in the form of a Convertible Redeemable Note. The Company has recorded a gain of $26,810 in connection with this debt sale. The new 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. In connection with the issuance of the convertible note payable, the Company encountered a day-one derivative loss of $87,251. On March 7, 2016, a conversion of 6,696,428 shares of the company’s restricted stock was made satisfying the Note in full with a fair value of $140,763 (See Note 4 and 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. 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. On March14, 2016, the maturity was extended by two years to March 19, 2018. 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 March 31, 2016, these convertible notes payable, at fair value, was recorded at $5,943. · On February 25, 2015, the Company issued a Convertible Debenture in the amount of $68,250 to LG Capital Funding, LLC (“LG”). 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. During 2015, Coventry made a conversion of total of 1,201,471 shares of the company’s restricted stock satisfying the note in full with a fair value of $172,842. 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 March 31, 2016, the convertible notes payable, at fair value, was recorded at $54,555. · 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 and three months ended March 31, 2016, the Company received the fund for a total of $100,000 and $50,000, respectively. 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 $102,383 and $113,952 for the three months ended March 31, 2016 and for the year ended December 31, 2015, respectively. 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. During January and February 2016, Vista made conversions for a total of 3,550,000 shares of the company’s restricted stock satisfying $51,054 of the note with a fair value of $128,589 (See Note 7). At March 31, 2016, the convertible note payable, at fair value, was recorded at $120,371 net of debt discount of $11,299. The Company has recorded loan costs in the amount of $18,870 for the loan origination fees. The loan cost was amortized over the term of the loan. Amortization for the three months ended March 31, 2016 was $2,488. · 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. On January 9, 2016, the other note payable of $275,000 was in default. The Note holder made a conversion of total of 8,348,252 shares of stocks satisfying $58,753 of the notes payable with a fair value of $165,178 during January through March, 2016 (see Note 7). At March 31, 2016, the convertible notes payable, at fair value, was recorded at $599,435. 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 $3,577 respectively using the Black-Scholes method at the commitment and re-measurement dates of April 9, 2015 and March 31, 2016, respectively. Also, the Company issued a total of 125,000 shares of common stocks in connection with issuance of these convertible notes payable. The Company has recorded debt discount a total of $232,500 for the warrants issued and origination fees at inception date. The debt discount was fully amortized as of March 31, 2016. Amortization for the debt discount and loan issuance cost for the three months ended March 31, 2016 was $3,194. · 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. 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 with a fair value of $198,546 (See Note 7). · 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 March 31, 2016, the convertible notes payable, at fair value, was recorded at $58,385. · 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 March 31, 2016, the convertible notes payable, at fair value, was recorded at $97,230. · 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 sixty percent (60%) of the 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 $54,300. The Company also issued 300,000 shares of common stocks as additional consideration. The Company has recorded debt discount of $15,810 for the fair value of stocks issued on the inception date. At March 31, 2016, the convertible notes payable, at fair value, was recorded at $120,967 net of debt discount of $11,695. · 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 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 $87,596. At March 31, 2016, the convertible note payable, at fair value, was recorded at $205,359. On March 3, 2016, in connection with the issuance of the Note, the Company also granted five-year warrants to purchase an aggregate of 2,500,000 shares of the Company’s common stock at an exercise price of $0.03 per share. The Company classified embedded conversion features in these warrants as a derivative liability. The warrants were valued at their fair value of $48,774 and $45,778 using the Black-Scholes method on March 3, 2016 and March 31, 2016, respectively (See Note 8). 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. The Note has not been funded as of March 31, 2016. In the evaluation of these financing arrangements, the Company concluded that these conversion features did not meet the conditions set forth in current accounting standards for equity classification. Since equity classification is not available for the conversion feature, it requires bifurcation and liability classification, at fair value. The Company also concluded that the Default Put required bifurcation because, while puts on debt instruments are generally considered clearly and closely related to the host, the Default Put is indexed to certain events that are not associated with the convertible note payable. The Company elected to account for these hybrid contracts under the guidance of ASC 815-15-25-4. The fair value has been defined as the common stock equivalent value, enhanced by the fair value of the default put plus the present value of the coupon. The holder of this convertible note has substantial rights and protections regarding dilution if certain events, including a default were to occur. There are a number of events that could trigger a default, including but not limited to failure to pay principal or interest, failure to issue shares under the conversion feature, breach of covenants, breach of representations and warranties, appointment of a receiver or trustee, judgments, bankruptcy, delisting of common stock, failure to comply with the exchange act, liquidation, cessation of operations, failure to maintain assets, material financial statement restatement, reverse split of borrowers stock, etc. In the event of these events the lender may be entitled to receive significant amounts of additional stock above the amounts for conversion. Furthermore, there are additional events that could cause the lender to be due additional shares of common stock above and beyond the shares due from a conversion. Some of these events include, but are not limited to a merger or consolidation of the Company, dividend distribution or spin off, dilutive issuances of the Company’s stock, etc. If the lender receives additional shares of the Company’s commons stock due to any of the foregoing events or for other reasons, then this may have an extremely dilutive effect on the shareholders of the Company. Such dilution would likely result in a significant drop in the per share price of the Company’s common stock. The potential dilutive nature of this note presents a very high degree of risk to the Company and its shareholders.

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	3 Months Ended
	Mar. 31, 2016
Equity [Abstract]
STOCKHOLDERS' DEFICIT	7. STOCKHOLDERS' DEFICIT Private Placements of Common Stock 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. The warrants expire on March 31, 2017 (See Note 8). Common Stock Issued for Services 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 $0.019 per share which is the stock price at March 31, 2016. The Company has incurred an equity compensation charge of $21,771 as of March 31, 2016. The remaining unrecognized compensation cost of $6,729 is related to non-vested equity-based compensation. The Company has accrued the $9,500 in additional paid in capital as the 500,000 shares of stocks granted on January 15, 2016 have not been issued as of March 31, 2016 (See Note 9). 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 and $7,459 during the three months ended March 31, 2016. The remaining unrecognized compensation cost of $14,836 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 and $8,951 during the three months ended March 31, 2016. The remaining unrecognized compensation cost of $17,803 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 and $19,565 during the three months ended March 31, 2016. 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 and $13,043 during the three months ended March 31, 2016. 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 and $28,227 during the three months ended March 31, 2016. Common Stock Issued with Debts In January 2016, in connection with the issuance of a note payable to a non-related party in the amount of $100,000 which is due in six months from the funding of the note, the Company issued a total of 68,000 shares of common stock with a fair value of $2,969 as part of the agreement (See Note 6). In January 2016, in connection with the issuance of a note payable to a non-related party in the amount of $50,000 which is due in six months from the funding of the note, the Company issued a total of 350,000 shares of common stock with a fair value of $8,915 as part of the agreement (See Note 6). Common Stock Issued for Settlement of Debt 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. 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 with a fair value of $140,763(See Note 6). 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. 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 with a fair value of $198,546 (See Note 6). Date Number of Fair Value of shares converted Debt Converted 12/15/2015 1,322,751 $ 112,447 1/5/2016 1,872,659 93,838 2/3/2016 757,575 19,960 2/11/2016 800,000 32,413 2/23/2016 1,171,360 33,666 3/7/2016 892,857 18,669 During the year ended December 31, 2015 and three months ended March 31, 2016, Vista made conversions for a total of 1,456,440 and 3,550,000 satisfying $60,870 and $51,054 of the note with a fair value of $131,125 and $128,589, respectively (See Note 6). Date Number of Fair Value of shares converted 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 1/5/2016 350,000 15,998 1/20/2016 550,000 15,218 2/2/2016 550,000 13,255 2/12/2016 1,000,000 60,449 2/29/2016 1,100,000 23,669 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 with a fair value of $165,178(See Note 6). Date Number of Fair Value of shares converted Debt Converted 1/13/2016 1,748,252 $ 42,308 2/8/2016 2,000,000 51,404 2/18/2016 1,000,000 33,666 3/16/2016 3,600,000 37,800 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 $19,900 or $0.0199 per share (See Note 4 and 6). The Company recorded a loss of $8,638 during the three months ended March 31, 2016.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	3 Months Ended
	Mar. 31, 2016
Other Liabilities Disclosure [Abstract]
STOCK OPTIONS AND WARRANTS	8. STOCK OPTIONS AND WARRANTS Common Stock Warrants On March 3, 2016, in connection with the issuance of a convertible note, the Company granted five-year warrants to purchase an aggregate of 2,500,000 shares of the Company’s common stock at an exercise price of $0.03 per share. The warrants were valued at their fair value of $48,774 and $45,778 using the Black-Scholes method on March 3, 2016 and March 31, 2016, respectively. The warrants expire on March 3, 2021(See Note 6). 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 March 2016, the Company issued 916,667 warrants to purchase common stock at an exercise price of $0.10 per share. The warrants expire on March 31, 2017 (See Note 7). A summary of warrants outstanding in conjunction with private placements of common stock were as follows during the three months ended March 31, 2016: Number Of shares Weighted average exercise price Balance December 31, 2015 21,700,000 $ 0.95 Exercised - - Issued 3,416,667 $ 0.05 Forfeited - - Balance March 31, 2016 25,116,667 $ 0.71 The following table summarizes information about fixed-price warrants outstanding as of March 31, 2016 : Exercise Price Weighted Average Number Outstanding Weighted Average Contractual Life Weighted Average Exercise Price 2015 $ 0.03-6.0 25,116,667 1.17 years $ 0.71 As of March 31, 2016, 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 $0.019, closing stock price of our common stock on March 31, 2016. There were no in-the-money warrants at March 31, 2016.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	9. 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: Total 2017 $ 121,433 2018 126,494 2019 88,513 2020 233,861 Thereafter 145,870 $ 570,301 We incurred rent expense of $25,605 and $31,227 during three months ended March 31, 2016 and 2015, 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 three months ended March 31, 2016, the Company recorded a rental income of $7,409 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 March 31, 2016. The Company has accrued the $142, 500 in accrued expense and recorded as an equity compensation charge during the year ended December 31, 2015. The accrued balance has not changed as of March 31, 2016. 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 March 31, 2016. The Company has accrued the $116,000 in accrued expense and recorded as an equity compensation charge during the year ended December 31, 2015. The accrued balance has not changed as of March 31, 2016. 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 $0.019 per share which is the stock price at March 31, 2016. The Company has incurred an equity compensation charge of $21,771 as of March 31, 2016. The remaining unrecognized compensation cost of $6,729 is related to non-vested equity-based compensation. The Company has accrued the $9,500 in accrued expense as the 500,000 shares of stocks granted on January 15, 2016 have not been issued as of March 31, 2016 (See Note 7 and 10). On March 28, 2016, the Company signed an expansion agreement with a consulting company to the original consulting agreement dated on October 15, 2015 for consulting services for twelve months for a monthly fee of $7,000. To relieve the Company's cash obligation of $36,000 per original agreement, the Company issued three convertible notes for a total of $120,000 which includes the fees due under the original agreement and the new monthly fees due under the expansion agreement. The three convertible notes were issued in April 2016 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 (See Note 10). 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 2015 through March 2016. 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 March 31, 2016, the Company has accrued the legal settlement amount at present value of $220,232 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 March 31, 2016, 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. During December 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 for the year ended December 31, 2015. The accrued balance for the settlement has not changed as of March 31, 2016.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	10. SUBSEQUENT EVENTS Bridge Financing During April 2016, 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 $50,000 was funded during April 2016 and matures 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 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. On May 2, 2016, the Company terminated the agreement with Greentree and is working on a definitive settlement agreement that will pay off the outstanding bridge financing, eliminate the warrants and the note payable of $40,000 for services. 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. On March 28, 2016, the Company signed an expansion agreement with a consulting company to the original consulting agreement dated on October 15, 2015 for consulting services for twelve months for a monthly fee of $7,000. To relieve the Company's cash obligation of $36,000 per original agreement, the Company issued three convertible notes for a total of $120,000 which includes the fees due under the original agreement and the new monthly fees due under the expansion agreement. The three convertible notes were issued in April 2016 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 (See Note 6 and 7). Notes payable In April 2016, the Company issued a promissory note to a non-related party in the amount of $10,000 bearing interest at 10% annually. The note is due six months from the execution and funding of the note. In April 2016, the Company issued a promissory note to a non-related party in the amount of $10,000 bearing interest at 10% annually. The note is due twelve months from the execution and funding of the note. Due to officer Subsequent to March 31, 2016 and through May 26, 2016, the Company borrowed $104,000 and repaid $12,000 to its President, Rik Deitsch and the Companies owned by him (See Note 5).

BASIS OF PRESENTATION AND SUM18

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2016
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 Condensed Consolidated Unaudited Financial statements and notes are presented in accordance with the rules and regulations of the Securities and Exchange Commission and do not contain certain information included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and are of a normal, recurring nature. Interim results are not necessarily indicative of results for a full year. Therefore, the interim Condensed Consolidated Unaudited Financial statements should be read in conjunction with the consolidated financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K. The accompanying Condensed Consolidated Unaudited Financial Statements include the results of Nutra Pharma and its wholly-owned subsidiaries Designer Diagnostics Inc. and ReceptoPharm (collectively “the Company”, “us”, “we” or “our”). We operate as one reportable segment. All intercompany transactions and balances have been eliminated in consolidation.
Liquidity and Going Concern	Liquidity and Going Concern Our Condensed Consolidated Unaudited Financial Statements are presented on a going concern basis, which contemplate the realization of assets and satisfaction of liabilities in the normal course of business. We have experienced recurring, significant losses from operations, and have an accumulated deficit of $50,986,607 at March 31, 2016. In addition, we had respective working capital and stockholders’ deficits at March 31, 2016 of $3,739,309 and $3,965,856, 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 March 31, 2016, we do not have sufficient cash to sustain our operations for the next year and will require additional financing in order to execute our operating plan and continue as a going concern. Since our sales are not currently adequate to fund our operations, we continue to rely principally on debt and equity funding; however proceeds from such funding have not been sufficient to execute our business plan. Our plan is to attempt to secure adequate funding until sales of our pain products are adequate to fund our operations. We cannot predict whether additional financing will be available, and/or whether any such funding will be in the form of equity, debt, or another form. In the event that these financing sources do not materialize, or if we are unsuccessful in increasing our revenues and profits, we will be unable to implement our current plans for expansion, repay our obligations as they become due and continue as a going concern. The accompanying Condensed Consolidated Unaudited Financial Statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should we be unable to continue as a going concern.
Use of Estimates	Use of Estimates The accompanying Condensed Consolidated Unaudited Financial Statements are prepared in accordance with accounting principles generally accepted in the United States of America which require management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expense. Significant estimates include our ability to continue as going concern, the recoverability of inventories and long-lived assets, and the valuation of stock-based compensation and certain debt and warrant liabilities. Actual results could differ from those estimates. Changes in facts and circumstances may result in revised estimates, which would be recorded in the period in which they become known.
Revenue Recognition	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 three months ended March 31, 2016, the Company collected $63,696 in gross receipts and recorded $37,387 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 three months ended March 31, 2016 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 three months ended March 31, 2016, 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 March 31, 2016 and December 31, 2015: March 31, 2016 December 31, 2015 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 16,856 Leasehold improvements 73,168 73,168 Total 203,539 203,539 Less: Accumulated depreciation (186,685) (184,553) Property and equipment, net $ 16,854 $ 18,986 We review our long-lived assets for recoverability if events or changes in circumstances indicate the assets may be impaired. At March 31, 2016, we believe the carrying values of our long-lived assets are recoverable. Depreciation expense for the three months ended March 31, 2016 and 2015 was $2,132 and $4,104, respectively.
Advertising	Advertising All advertising costs are expensed as incurred. Advertising costs were approximately $500 and $2,016 for the three months ended March 31, 2016 and 2015, 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 recognized in income in the period that included the enactment date. Temporary differences between financial and tax reporting arise primarily from the use of different methods to record bad debts and /or sales returns, and inventory reserves. On an annual basis, we evaluate tax positions that have been taken or are expected to be taken in our tax returns to determine if they are more than likely to be sustained if the taxing authority examines the respective position. As of March 31, 2016, 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. No installment payments have been made as of March 31, 2016.
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 March 31, 2016 March 31, 2015 Options and warrants 25,116,667 1,606,667 Convertible notes payable 66,735,660 4,046,721 Total 91,852,327 5,653,388
Reclassifications	Reclassifications Certain amounts in the 2015 Condensed Consolidated Unaudited Financial Statements have been reclassified to conform to the current period presentation.
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) which the entity has elected to measure the fair value using that practical expedient. This ASU is effective for public business entities for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. For all other entities, the amendments in this ASU are effective for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. A reporting entity should apply the amendments retrospectively to all periods presented. The retrospective approach requires that an investment for which fair value is measured using the net asset value per share practical expedient be removed from the fair value hierarchy in all periods presented in an entity’s financial statements. Earlier application is permitted. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition. 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” In February 2016, the FASB issued ASU 2016-02, Leases In March 2016, the FASB issued ASU 2016-09, Compensation – Stock Compensation: Improvements to Employee Share-Based Payment Accounting In April 2016, the FASB issued ASU 2016–10 Revenue from Contract with Customers (Topic 606): identifying Performance Obligations and Licensing “The amendments in this Update do not change the core principle of the guidance in Topic 606. Rather, the amendments in this Update clarify the following two aspects of Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. Topic 606 includes implementation guidance on (a) contracts with customers to transfer goods and services in exchange for consideration and (b) determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The amendments in this Update are intended render more detailed implementation guidance with the expectation to reduce the degree of judgement necessary to comply with Topic 606. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition. All other newly issued accounting pronouncements but not yet effective have been deemed either immaterial or not applicable.

BASIS OF PRESENTATION AND SUM19

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
Property and Equipment and Long-Lived Assets	Property and equipment consists of the following at March 31, 2016 and December 31, 2015: March 31, 2016 December 31, 2015 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 16,856 Leasehold improvements 73,168 73,168 Total 203,539 203,539 Less: Accumulated depreciation (186,685) (184,553) Property and equipment, net $ 16,854 $ 18,986
Net Loss Per Share	As of March 31, 2016 and 2015, the following items were not included in dilutive loss as the effect is anti-dilutive: March 31, 2016 March 31, 2015 Options and warrants 25,116,667 1,606,667 Convertible notes payable 66,735,660 4,046,721 Total 91,852,327 5,653,388

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Mar. 31, 2016
Fair Value Disclosures [Abstract]
Fair value measurement	The following table summarizes our financial instruments measured at fair value as of March 31, 2016 and December 31, 2015: Fair Value Measurements at March 31, 2016 Liabilities: Total Level 1 Level 2 Level 3 Warrant liability $ 62,424 $ - $ - $ 62,424 Convertible notes at fair value $ 1,285,240 $ - $ - $ 1,285,240 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
Changes in fair value measurements	The following table shows the changes in fair value measurements using significant unobservable inputs (Level 3) during the three months ended March 31, 2016 for the warrants: Description March 31, 2016 Beginning balance $ 142,556 Purchases, issuances, and settlements 48,747 Day one loss on value of hybrid instrument - Total gain included in earnings (1) (128,879) Ending balance $ 62,424
Debentures	The following table summarizes the significant terms of each of the debentures for which the entire hybrid instrument is recorded at fair value as of March 31, 2016: 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 2016 $618,162 4%-12% n/a $0.001-$0.20 50%-85% 10 to 20 Days
Convertible Notes	The following table shows the changes in fair value measurements using significant unobservable inputs (Level 3) during the three months ended March 31, 2016 for the Convertible Notes: March 31, 2016 Description Beginning balance $ 1,021,501 Purchases, issuances, and settlements 160,870 Day one loss on value of hybrid instrument 250,420 Loss from change in fair value 485,525 Conversion to common stock (633,076) Ending balance $ 1,285,240

INVENTORIES (Tables)

INVENTORIES (Tables)	3 Months Ended
	Mar. 31, 2016
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories are valued at the lower of cost or market on an average cost basis. At March 31, 2016 and December 31, 2015, inventories were as follows: March 31, 2016 December 31, 2015 Raw Materials $ 29,216 $ 29,216 Finished Goods 23,707 24,818 Total Inventories $ 52,923 $ 54,034

OTHER DEBT (Tables)

OTHER DEBT (Tables)	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Other debt	Other debt (Both short-term and long term) consists of the following at March 31, 2016 and December 31, 2015: March 31, 2016 December 31, 2015 Note payable – Related Party (1) $ 20,000 $ 35,000 Notes payable – Non Related Parties (Net of discount of $21,513 and $24,602, respectively) (2) 648,852 518,659 Convertible notes payable, at fair value (Net of discount of $22,994 and $21,921, respectively) (3) 1,262,245 999,580 Ending balances $ 1,931,097 $ 1,553,239

STOCKHOLDERS' DEFICIT (Tables)

STOCKHOLDERS' DEFICIT (Tables)	3 Months Ended
	Mar. 31, 2016
Equity [Abstract]
Stockholders' deficit	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. 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 with a fair value of $198,546 (See Note 6). Date Number of Fair Value of shares converted Debt Converted 12/15/2015 1,322,751 $ 112,447 1/5/2016 1,872,659 93,838 2/3/2016 757,575 19,960 2/11/2016 800,000 32,413 2/23/2016 1,171,360 33,666 3/7/2016 892,857 18,669 During the year ended December 31, 2015 and three months ended March 31, 2016, Vista made conversions for a total of 1,456,440 and 3,550,000 satisfying $60,870 and $51,054 of the note with a fair value of $131,125 and $128,589, respectively (See Note 6). Date Number of Fair Value of shares converted 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 1/5/2016 350,000 15,998 1/20/2016 550,000 15,218 2/2/2016 550,000 13,255 2/12/2016 1,000,000 60,449 2/29/2016 1,100,000 23,669 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 with a fair value of $165,178(See Note 6). Date Number of Fair Value of shares converted Debt Converted 1/13/2016 1,748,252 $ 42,308 2/8/2016 2,000,000 51,404 2/18/2016 1,000,000 33,666 3/16/2016 3,600,000 37,800

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	3 Months Ended
	Mar. 31, 2016
Other Liabilities Disclosure [Abstract]
Summary of warrants outstanding	A summary of warrants outstanding in conjunction with private placements of common stock were as follows during the three months ended March 31, 2016: Number Of shares Weighted average exercise price Balance December 31, 2015 21,700,000 $ 0.95 Exercised - - Issued 3,416,667 $ 0.05 Forfeited - - Balance March 31, 2016 25,116,667 $ 0.71
Summary of fixed-price warrants outstanding	The following table summarizes information about fixed-price warrants outstanding as of March 31, 2016 : Exercise Price Weighted Average Number Outstanding Weighted Average Contractual Life Weighted Average Exercise Price 2015 $ 0.03-6.0 25,116,667 1.17 years $ 0.71

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule Of Future Minimum Lease Payments	Future minimum payments under these lease agreements, including the extension period, are approximately as follows: Total 2017 $ 121,433 2018 126,494 2019 88,513 2020 233,861 Thereafter 145,870 $ 570,301

BASIS OF PRESENTATION AND SUM26

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Total	$ 203,539	$ 203,539
Less: Accumulated depreciation and amortization	(186,685)	(184,553)
Property and equipment, net	16,854	18,986
Office equipment other [Member]
Total	16,856	16,856
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
Leasehold improvements [Member]
Total	$ 73,168	$ 73,168

BASIS OF PRESENTATION AND SUM27

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Options and warrants	$ 25,116,667	$ 1,606,667
Convertible notes payable	66,735,660	4,046,721
Total	$ 91,852,327	$ 5,653,388

BASIS OF PRESENTATION AND SUM28

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended
	Jul. 18, 2015	Apr. 20, 2015	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Accumulated deficit			$ (50,986,607)		$ 49,911,786
Working capital			3,739,309		3,965,856
Stockholders' deficits			(3,965,856)		$ (3,574,396)
Gross receipts			63,696	$ 1,558,124
Net sales			37,387	120,998
Depreciation expense			2,132	4,104
Advertising costs			$ 500	$ 2,016
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 ($)	Mar. 31, 2016	Dec. 31, 2015
Warrant liability	$ 62,424	$ 142,556
Convertible notes at fair value	1,285,240	1,021,501
Fair Value, Inputs, Level 3 [Member]
Warrant liability	62,424	142,556
Convertible notes at fair value	$ 1,285,240	$ 1,021,501
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 MEASUREMENTS (Deta30

FAIR VALUE MEASUREMENTS (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Beginning balance	$ 142,556
Purchases, issuances, and settlements	$ 48,747	$ 18,551
Day one loss on value of hybrid instrument
Total gain included in earnings (1)	$ (128,879)	$ (155,174)
Ending balance	$ 62,424

FAIR VALUE MEASUREMENTS (Deta31

FAIR VALUE MEASUREMENTS (Details 2) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Face Amount	$ 618,162
Maximum [Member]
Interest Rate	4.00%	20.00%
Default Interest Rate	-
Anti-Dilution Adjusted price	$ 0.001	$ 0.20
Percentage of hybrid debenture	50.00%	85.00%
Look back period	20 years
Minimum [Member]
Interest Rate	12.00%
Default Interest Rate	-
Anti-Dilution Adjusted price	$ 0.20
Percentage of hybrid debenture	85.00%
Look back period	10 days

FAIR VALUE MEASUREMENTS (Deta32

FAIR VALUE MEASUREMENTS (Details 3)	3 Months Ended
	Mar. 31, 2016USD ($)
Fair Value Disclosures [Abstract]
Beginning balance	$ 1,021,501
Purchases, issuances, and settlements	160,870
Day one loss on value of hybrid instrument	250,420
Loss from change in fair value	485,525
Conversion to common stock	(633,076)
Ending balance	$ 1,285,240

FAIR VALUE MEASUREMENTS (Deta33

FAIR VALUE MEASUREMENTS (Details Narrative)	3 Months Ended
	Mar. 31, 2016
Maximum [Member]
Risk-free rate	1.80%
Expected volatility	187.00%
Minimum [Member]
Risk-free rate	1.21%
Expected volatility	157.00%

INVENTORIES (Details)

INVENTORIES (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Raw Materials	$ 29,216	$ 29,216
Finished Goods	23,707	24,818
Total Inventories	$ 52,923	$ 54,034

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 NO36

SETTLEMENT OF ACCOUNTS AND NOTE PAYABLE (Details) - USD ($)	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Brokers and Dealers [Abstract]
Accruals and notes payable	$ 1,085,468
Accrued salary		$ 815,747
Accrued interest		1,262
Payroll tax payable		$ 140,255
Accrued the settlement	10,000
Gain on settlement	26,810
Recorded a loss	$ 8,638

DUE TO OFFICERS (Details Narrat

DUE TO OFFICERS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Loan borrowed	$ 9,901
Loan repaid	74,905
Outstanding Loan	$ 10,000
Restricted common stock	125,000
Interest rate of Loan	4.00%
Due related parties	$ 84,507	$ 146,770
Chief Executive Officer [Member]
Loan borrowed	104,000
Loan repaid	$ 12,000

OTHER DEBT (Details)

OTHER DEBT (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
Note payable - Related Party (1)	$ 20,000	$ 35,000
Notes payable – Non Related Parties (Net of discount of $21,513 and $24,602, respectively) (2)	648,852	518,659
Convertible notes payable, at fair value (Net of discount of $22,994 and $21,921, respectively) (3)	1,262,245	999,580
Ending balances	$ 1,931,097	$ 1,553,239

OTHER DEBT (Details Narrative)

OTHER DEBT (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2016	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
March 19, 2014 [Member] | Non-related party [Member]
Convertible note payable fair value	28,482
Derivative loss	18,104
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
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
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 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
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) - USD ($)	3 Months Ended	15 Months Ended
	Mar. 31, 2016	Mar. 31, 2016
15 December 2015 [Member]
Number of shares converted		1,322,751
Fair Value of Debt Converted		$ 112,447
Jan, 5 2016 [Member]
Number of shares converted	1,872,659
Fair Value of Debt Converted	$ 93,838
Feb, 3 2016 [Member]
Number of shares converted	757,575
Fair Value of Debt Converted	$ 19,960
Feb,11 2016 [Member]
Number of shares converted	800,000
Fair Value of Debt Converted	$ 32,413
Feb, 23 2016 [Member]
Number of shares converted	1,171,360
Fair Value of Debt Converted	$ 33,666
March, 7 2016 [Member]
Number of shares converted	892,857
Fair Value of Debt Converted	$ 18,669
March, 7 2016 [Member]
Number of shares converted	300,000
Fair Value of Debt Converted	$ 36,000
Sept, 29 2015 [Member]
Number of shares converted	300,000
Fair Value of Debt Converted	$ 22,037
Nov, 2 2015 [Member]
Number of shares converted	300,000
Fair Value of Debt Converted	$ 25,239
Nov, 2 2015 [Member]
Number of shares converted	275,000
Fair Value of Debt Converted	$ 22,645
Dec, 8 2015 [Member]
Number of shares converted	281,440
Fair Value of Debt Converted	$ 25,203
Jan, 5 2016 [Member]
Number of shares converted	350,000
Fair Value of Debt Converted	$ 15,998
Feb, 20 2016 [Member]
Number of shares converted	550,000
Fair Value of Debt Converted	$ 15,218
Feb, 2 2016 [Member]
Number of shares converted	550,000
Fair Value of Debt Converted	$ 13,255
Feb, 12 2016 [Member]
Number of shares converted	1,000,000
Fair Value of Debt Converted	$ 60,449
Feb, 29 2016 [Member]
Number of shares converted	1,100,000
Fair Value of Debt Converted	$ 23,669
Jan, 13 2016 [Member]
Number of shares converted	1,748,252
Fair Value of Debt Converted	$ 42,308
Feb, 8 2016 [Member]
Number of shares converted	2,000,000
Fair Value of Debt Converted	$ 51,404
Feb, 18 2016 [Member]
Number of shares converted	1,000,000
Fair Value of Debt Converted	$ 33,666
Mar, 16 2016[Member]
Number of shares converted	3,600,000
Fair Value of Debt Converted	$ 37,800

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details Narrative) - USD ($)	1 Months Ended				3 Months Ended		9 Months Ended	12 Months Ended
	Aug. 30, 2015	Aug. 28, 2015	Jan. 31, 2015	Jun. 30, 2014	Mar. 31, 2016	Mar. 31, 2015	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
Convertible Debt [Member]
Conversions of stock							196,850
Fair value of restricted stock							$ 25,000
Restricted stock							$ 43,716
Coventry [Member]
Conversions of stock								250,000
Fair value of restricted stock								$ 44,277
Restricted stock								20,000
November One 2014 [Member]
Equity compensation charge								1,929	$ 11,967
November 2014 [Member]
Equity compensation charge								5,918	26,926
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
June 2014 [Member]
Equity compensation charge								$ 22,938	$ 19,561
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)	3 Months Ended
	Mar. 31, 2016$ / sharesshares
Other Liabilities Disclosure [Abstract]
Beginnings balance, Number of shares | shares	21,700,000
Number of shares Exercised | shares
Number of shares, Issued | shares	3,416,667
Number of shares, Forfeited | shares
Endings balance Number of shares | shares	25,116,667
Beginnings balance, Weighted average exercise price | $ / shares	$ 0.95
Weighted average exercise price, Exercised | $ / shares
Weighted average exercise price, Issued | $ / shares	$ 0.05
Weighted average exercise price, Forfeited | $ / shares
Ending balance, Weighted average exercise price | $ / shares	$ 0.71

STOCK OPTIONS AND WARRANTS (D43

STOCK OPTIONS AND WARRANTS (Details 1)	3 Months Ended
	Mar. 31, 2016$ / sharesshares
Number Outstanding | shares	25,116,667
Weighted Average Contractual Life	1 year 2 months 1 day
Weighted Average Exercise Price	$ 0.71
Maximum [Member]
Exercise Price	0.03
Minimum [Member]
Exercise Price	$ 6

STOCK OPTIONS AND WARRANTS (D44

STOCK OPTIONS AND WARRANTS (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2013	Mar. 03, 2016	Dec. 31, 2015
Other Liabilities Disclosure [Abstract]
Aggregate intrinsic value				$ 0
Intrinsic value calculation is based	$ 0.55
Warrants exercise	916,667
Cashless exercise	400,000	250,000
Fair value warrants	$ 33,440
Warrants valued at fair value	$ 45,778		$ 48,774

COMMITMENTS AND CONTINGENCIES45

COMMITMENTS AND CONTINGENCIES (Details)	Mar. 31, 2016USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,016	$ 121,433
2,017	126,494
2,018	88,513
2,019	233,861
Thereafter	145,870
Total Operating Leases Future Minimum Payments Receivable	$ 570,301

COMMITMENTS AND CONTINGENCIES46

COMMITMENTS AND CONTINGENCIES (Details Narrative)	3 Months Ended		12 Months Ended
	Mar. 31, 2016USD ($)ft²	Mar. 31, 2015USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2014USD ($)
Incurred rent expense	$ 94,329
Settlements benefit obligation			$ 315,000
Maximum rent attained			770,968
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
Settlements of claim	18,172			$ 35,000
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
February two thousand thirteen
Incurred rent expense	3,200
Monthly payments operating lease	3,500
JulyTwo thousand twelve
Monthly payments operating lease	5,000
February two thousand ten
Monthly payments operating lease	$ 9,000