Nutra Pharma (NPHC) 10-Q 17 May 17 2017 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2017	May 15, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	NUTRA PHARMA CORP.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		382,370,157
Amendment Flag	false
Entity Central Index Key	1,119,643
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1

Consolidated Condensed Balance

Consolidated Condensed Balance Sheets - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Current assets:
Cash	$ 18,325	$ 31,243
Accounts receivable	38,019	30,625
Inventory	23,805	25,562
Prepaid expenses and other current assets	89,640	97,640
Total current assets	169,789	185,070
Property and equipment, net	11,763	13,637
Other assets	15,550	15,550
Total assets	197,102	214,257
Current liabilities:
Accounts payable	1,028,059	958,027
Accrued expenses	1,032,809	1,013,615
Due to officers	97,838	52,025
Derivative warrant liability	44,264	48,504
Other debt, net of debt discount of $29,104 and $59,300, respectively	3,022,909	2,576,488
Total current liabilities	5,225,879	4,648,659
Convertible debts	2,546	3,474
Legal settlement liability, long term portion	9,901	39,020
Total liabilities	5,238,326	4,691,153
Commitments and Contingencies (See Note 9)
Stockholders' deficit:
Common stock, $0.001 par value, 2,000,000,000 shares authorized: 368,238,811 and 295,065,317 shares issued and outstanding at March 31, 2017 and December 31, 2016	368,239	295,065
Additional paid–in capital	48,890,073	48,587,438
Accumulated deficit	(54,299,536)	(53,359,399)
Total stockholders' deficit	(5,041,224)	(4,476,896)
Total liabilities and stockholders' deficit	$ 197,102	$ 214,257

Consolidated Condensed Balance3

Consolidated Condensed Balance Sheets (Parentheticals) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Debt discount (in Dollars)	$ 29,104	$ 59,300
Common stock par value (in Dollars per share)	$ 0.001	$ 0.001
Shares authorized	2,000,000,000	2,000,000,000
Shares issued	368,238,811	295,065,317
Shares outstanding	368,238,811	295,065,317

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Net sales	$ 16,979	$ 37,387
Cost of sales	7,794	7,474
Gross profit	9,185	29,913
Operating expenses:
Selling, general and administrative – including stock based compensation of $36,082 and $70,111, respectively	427,231	384,524
Total operating expenses	427,231	384,524
Loss from Operations	(418,046)	(354,611)
Other Expenses
Rental Income		7,409
Interest expense	(92,540)	(63,167)
Change in fair value of derivatives	(429,551)	(682,624)
Gain on settlement of debt, net		18,172
Other expenses	(522,091)	(720,210)
Net loss before income taxes	(940,137)	(1,074,821)
Provision for income taxes
Net loss	$ (940,137)	$ (1,074,821)
Net loss per share – basic and diluted (in Dollars per share)	$ 0	$ (0.01)
Weighted average number of shares outstanding during the period – basic and diluted (in Shares)	319,442,791	90,933,054

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Operations (Parentheticals) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Stock based compensation	$ 36,082	$ 70,111

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash flows from operating activities:
Cash collected from customers	$ 56,382	$ 63,696
Cash paid for commissions	(40,500)	(15,000)
Cash paid to suppliers	(16,347)	(3,501)
Cash paid to employees	(38,282)	(29,702)
Interest paid	(18,858)	(19,185)
Other operating cash payments	(313,879)	(269,451)
Cash collected from rental income		7,409
Net cash used in operating activities	(371,484)	(265,734)
Cash flows from financing activities:
Common stock sold		55,000
Loans from officers	116,500	9,901
Repayment of officers loans	(74,600)	(74,905)
Repayments of notes payable–related party	(6,365)	(15,000)
Proceeds from convertible notes, net of debt discount of $0 and $10,870, respectively, and loan issuance cost of $0 and 7,250, respectively	291,500	150,000
Proceeds from other notes payable	53,000	200,000
Repayments of other notes payable	(21,469)	(62,896)
Net cash provided by financing activities	358,566	262,100
Net decrease in cash	(12,918)	(3,634)
Cash – beginning of period	31,243	6,890
Cash – end of period	18,325	3,256
Net loss	(940,137)	(1,074,821)
Adjustments to reconcile net loss to net cash used in operating activities:
Gain on settlement of debt		(18,172)
Depreciation	1,874	2,132
Stock–based compensation	36,082	70,111
Stock issued for loan extension and accounts payable	2,795
Change in fair value of derivative	429,551	682,624
Amortization of loan discount	32,609	24,769
Changes in operating assets and liabilities:
Increase in accounts receivable	(7,394)	(3,248)
Decrease in inventory	1,757	1,111
Increase (Decrease) in prepaid expenses and other assets	(8,132)	63
Increase in accounts payable	70,032	47,544
Increase in accrued expenses	9,479	2,153
Net cash used in operating activities	(371,484)	(265,734)
Supplemental Cash Flow Information:
Cash paid for interest	18,858	19,185
Cash paid for income taxes	0	0
Non cash Financing and Investing:
Discounts on notes payable	2,413	11,885
Settlement of accounts payable [Member]
Non cash Financing and Investing:
Stock issued		19,900
Satisfy debt [Member]
Non cash Financing and Investing:
Stock issued	$ 350,649	$ 633,076

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows (Parentheticals) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Debt discount	$ 29,104
Convertible Notes [Member]
Debt discount	0	$ 10,870
Loan issuance cost	$ 0	$ 7,250

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2017
Disclosure Text Block [Abstract]
Basis of Presentation and Significant Accounting Policies [Text Block]	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, 2016. 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 Condensed Consolidated Unaudited Financial Statements and notes thereto contained in the Company’s Annual Report on Form 10-K. The accompanying Unaudited Condensed Consolidated Financial Statements include the results of Nutra Pharma and its wholly–owned subsidiaries Designer Diagnostics Inc. and ReceptoPharm (collectively “the Company”, “us”, “we” or “our”). We operate as one reportable segment. All intercompany transactions and balances have been eliminated in consolidation. Liquidity and Going Concern Our Condensed Consolidated Financial Statements are presented on a going concern basis, which contemplate the realization of assets and satisfaction of liabilities in the normal course of business. We have experienced recurring, significant losses from operations, and have an accumulated deficit of $54,299,536 at March 31, 2017. In addition, we have a working capital deficit of of $5,056,090 and a stockholders’ deficit of $5,041,224 at March 31, 2017. 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. At March 31, 2017, 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 Unaudited Condensed Consolidated Financial Statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should we be unable to continue as a going concern. Use of Estimates The accompanying Unaudited Condensed Consolidated Financial Statements are prepared in accordance with accounting principles generally accepted in the United States of America which require management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expense. Significant estimates include our ability to continue as going concern, the recoverability of inventories and long–lived assets, and the valuation of stock–based compensation and certain debt and warrant liabilities. Actual results could differ from those estimates. Changes in facts and circumstances may result in revised estimates, which would be recorded in the period in which they become known. Revenue Recognition In general, we record revenue when persuasive evidence of an arrangement exists, services have been rendered or product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured. Provision for sales returns is estimated based on our historical return experience. Revenue is presented net of returns and allowances for returns. We collect 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, 2017, we collected $56,382 in gross receipts and recorded $16,979 as net sales. Accounting for Shipping and Handling Costs We record 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 We grant credit without collateral to our customers based on our 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 periodic credit evaluations of our 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. We generally do 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. Our inventory is carried net of a valuation allowance of $30,805 at March 31, 2017 and December 31, 2016. 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, 2017, there was one customer that accounted for 40.4% of the total revenues. Derivative Financial Instruments We do 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 We bifurcate 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, 2017 and December 31, 2016: March 31, 2017 December 31, 2016 Computer equipment $ 25,120 $ 25,120 Furniture and fixtures 34,757 34,757 Lab equipment 44,599 44,599 Telephone equipment 12,421 12,421 Office equipment other 16,856 16,856 Leasehold improvements 73,168 73,168 Total 206,921 206,921 Less: Accumulated depreciation (195,158) (193,284) Property and equipment, net $ 11,763 $ 13,637 We review our long–lived assets for recoverability if events or changes in circumstances indicate the assets may be impaired. At March 31, 2017, we believe the carrying values of our long–lived assets are recoverable. Depreciation expense for the three–months ended March 31, 2017 and 2016 was $1,874 and $2,132, respectively. Advertising All advertising costs are expensed as incurred. Advertising costs were approximately $1,100 and $500 for the three–months ended March 31, 2017 and 2016, respectively. Income Taxes We compute income taxes in accordance with Financial Accounting Standard Board (“FASB”) Accounting Standard Codification (“ASC”) Topic 740, Income Taxes On an annual basis, we evaluate tax positions that have been taken or are expected to be taken in our tax returns to determine if they are more than likely to be sustained if the taxing authority examines the respective position. At March 31, 2017, 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 2013 to 2016 tax returns are subject to examination by Internal Revenue Services and State Taxing Agency’s. 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, 2017 March 31, 2016 Options and warrants 14,540,000 25,116,667 Convertible notes payable 458,332,091 66,735,660 Total 472,872,091 91,852,327 Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016–02, Leases In April 2016, the FASB issued ASU 201610 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. In March 2016, the FASB issued Accounting Standards Update 2016-08 Revenue from Contracts with Customers (Topic 606) to clarify implementation guidance on principal versus agent considerations (for reporting revenue on a gross or net basis). The ASU is an amendment to Topic 606, clarifies the implementation guidance, and requires an entity to account for revenue as an agent when another entity controls the specified good or service before that good or service is transferred to the customer. This ASU is effective for annual periods beginning after December 15, 2017. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our presentation of revenue in our results of operations. 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, 2017
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	2. FAIR VALUE MEASUREMENTS Certain assets and liabilities that are measured at fair value on a recurring basis at March 31, 2017 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 at March 31, 2017 and December 31, 2016: Fair Value Measurements at March 31, 2017 Liabilities: Total Level 1 Level 2 Level 3 Warrant liability $ 44,264 $ – $ – $ 44,264 Convertible notes at fair value $ 2,056,494 $ – $ – $ 2,056,494 Fair Value Measurements at December 31, 2016 Liabilities: Total Level 1 Level 2 Level 3 Warrant liability $ 48,504 $ – $ – $ 48,504 Convertible notes at fair value $ 1,672,728 $ – $ – $ 1,672,728 The following table shows the changes in fair value measurements using significant unobservable inputs (Level 3) during the three–months ended March 31, 2017: Description March 31, 2017 Beginning balance $ 48,504 Purchases, issuances, and settlements 24,017 Day one loss on value of hybrid instrument – Total (gain) loss included in earnings (1) (28,257) Ending balance $ 44,264 (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 condensed consolidated unaudited statement of operations. The Company values its warrants using a Dilution–Adjusted Black–Scholes Model. Assumptions used include (1) 0.26% to 1.93% risk–free rate, (2) warrant life is the remaining contractual life of the warrants, (3) expected volatility of 196%–211% (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 at March 31, 2017: 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 2017 $1,184,869 4%-12% n/a $0.0021-$0.20 40%-60% 3 to 25 Days The following table shows the changes in fair value measurements using significant unobservable inputs (Level 3) during the three–months ended March 31, 2017 for the Convertible Notes: March 31, 2017 Description Beginning balance $ 1,672,728 Purchases, issuances, and settlements 306,990 Day one loss on value of hybrid instrument 283,711 (Gain) loss from change in fair value 150,079 Conversion to common stock (350,649) Repayment in cash (6,365) Ending balance $ 2,056,494

INVENTORIES

INVENTORIES	3 Months Ended
	Mar. 31, 2017
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	3. INVENTORIES Inventories are valued at the lower of cost or market on an average cost basis. At March 31, 2017 and December 31, 2016, inventories were as follows: March 31, 2017 December 31, 2016 Raw Materials $ 36,337 $ 36,074 Finished Goods 18,352 20,373 Inventory Reserve (30,885) (30,885) Total Inventories $ 23,804 $ 25,562

DUE TO OFFICERS

DUE TO OFFICERS	3 Months Ended
	Mar. 31, 2017
Due to Officers [Abstract]
Due to Officers [Text Block]	4. DUE TO OFFICERS At March 31, 2017, the balance due to our officer and Companies owned by him is $97,838. 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, 2017, we borrowed $116,500 and repaid $74,600 to Mr. Deitsch and the Companies owned by him (See Note 10).

OTHER DEBT

OTHER DEBT	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	5. OTHER DEBT Other debt (Both short–term and long term) consists of the following at March 31, 2017 and December 31, 2016: March 31, 2017 December 31, 2016 Note payable and Convertible note payable, at fair value Related Party (1) $ 111,407 $ 200,000 Notes payable Non Related Parties (Net of discount of $5,906 and $9,584, respectively) (2) 992,159 956,950 Convertible notes payable, at fair value (Net of discount of $23,198 and $49,716, respectively) (3) 1,921,889 1,423,012 Ending balances $ 3,025,455 $ 2,579,962 (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 principal balance in full as of December 31, 2016. During the three–months ended March 31, 2017, we made the payment of $10,000 of the accrued interest. At March 31, 2017, we owed this director accrued interest of $134,488. In August 2016, we issued two Promissory Notes for a total of $200,000 ($100,000 each) to one of our directors’ owned Companies. The notes carry interest at 12% annually and are due on the date that is three–months from the execution and funding of the note. During the three–months ended March 31, 2017, we repaid principal balance of $6,365. The loan is in default and negotiation for settlement. Upon default, the Notes become convertible at $0.008 per share. The convertible note payable, at fair value, was recorded at $111,407. During April 2017, the Notes with accrued interest were restated (See Note 10). (2) At March 31, 2017, the balance of $992,159 consisted of the following loans: · On August 2, 2011 under a settlement agreement with Liquid Packaging Resources, Inc. (“LPR”), we 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). We repaid $25,000 during the six months ended March 31, 2012. We 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 our 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 us. · At March 31, 2017, we owed University Centre West Ltd. approximately $55,410, which was assigned and sold to Southridge and subsequently reverted back to us. · 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 in one year from the execution and funding of the note. The interest expense for the three–months ended March 31, 2017 is $250. · In May 2016, the Company issued a promissory note to a non–related party in the amount of $75,000 bearing monthly interest at a rate of 2%. The note was due in six months from the execution and funding of the note. The loan is in default and negotiation of settlement. The interest expense for the three–months endued March 31, 2017 is $4,500. In June 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 was due in six months from the execution and funding of the note. The loan is in default and negotiation of settlement. The interest expense for the three–months endued March 31, 2017 is $3,000. · During August 2016, we issued a promissory note to a non–related party in the amount of $150,000 bearing monthly interest at a rate of 2.5%. The note was due in six months from the execution and funding of the note. In connection with the issuance of this promissory note, we issued 100,000 shares of our common stock. We recorded a debt discount in the amount of $800 to reflect the value of the common stock as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stock and additional paid–in capital. The discount was fully amortized as of March 31, 2017. Amortization for the debt discount for the three–months ended March 31, 2017 was $200. The interest expense for the three–months ended March 31, 2017 is $11,250. During March 2017, we issued a total of 50,000 restricted shares due to the default on repayment. The shares were valued at a fair value of $275 (See Note 6). The loan was in default as of March 31, 2017. During April 2017, the Note of $150,000 with accrued interest was restated (See Note 10). On September 26, 2016, we issued a promissory note to a non–related party in the amount of $75,000 bearing interest at 10% annually. The note is due in one year from the execution and funding of the note. In the event of our failure to pay the Note in a timely fashion, the Noteholder would receive 100,000 shares restricted, common stock on the date that is 10 business days after the maturity date. The interest expense for the three-month period ended March 31, 2017 is $1,875. In October 2016, we 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, we issued 600,000 shares of our common stock (See Note 6). We recorded a debt discount in the amount of $4,330 to reflect the value of the common stock as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stock and additional paid–in capital. The total discount of $4,330 was fully amortized as of March 31, 2017. Amortization for the debt discount for the three–months ended March 31, 2017 was $2,165. The interest expense for the three–months ended March 31, 2017 was $3,000. During November 2016, we received a loan for a total of $150,000 from a non–related party. The loan is repaid through scheduled payments through June 2018 along with interest on average 15% annum. We have recorded loan costs in the amount of $7,875 for the loan origination fees paid at inception date. The total loan cost of $7,875 is amortized over the term of the loan. Amortization for the three–months ended March 31, 2017 was $1,313. At March 31, 2017, repayment of $32,116 was made. The interest expense for the three–months ended March 31, 2017 is $8,858. At March 31, 2017, the principal balance of the loan net of discount is $111,978. 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 was due on December 7, 2016. The Note reverted back as the promissory note upon maturity date. At March 31, 2017, the principal balance is $80,000 with accrued interest of $6,198. In February 2017, we issued a Convertible Promissory Note for $53,000 to a non–related party. The note carries interest at 12% annually and are due November 12, 2017. The Holder has the right to convert the loan, beginning on the date which is one hundred eighty (180) days following the date of the Note, into common stock at a price of sixty percent (60%) of the average of the three lowest trading prices of our Common Stock for the fifteen trading days preceding the conversion date. At March 31, 2017, the principal balance is $53,000 with accrued interest of $871. (3) At March 31, 2017, the balance of $1,921,889 consisted of the following convertible loans: · On March 19, 2014, we issued two Convertible Debentures in the amount of up to $500,000 each (total $1,000,000) to two non–related parties. During the year ended December 31, 2015, we recorded the first tranche of $15,000 each (total $30,000) of the funds was received during the first quarter of 2014. The notes carry interest at 8% and are due on the date that is two years from the execution and funding of the note. The note holders have the right to convert the notes into shares of Common Stock at a price of $0.20. At March 31, 2017, these convertible notes payable, at fair value, was recorded at $2,546. · During June 2016, we issued a Convertible Debenture in the amount of $72,000 to a non–related party as a result of debt sale. The Note carries interest at 8% and is due on June 20, 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 our Common Stock for the fifteen trading days preceding the conversion date. At March 31, 2017, the convertible notes payable, at fair value, was recorded at $154,156. · On March 3, 2016, we issued a “Back–end Note” in the amount of $100,000 to Coventry Enterprises, LLC (“Coventry”). The Note was funded on September 8, 2016. 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 average of the three lowest closing bid of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice. During March 2017, the Noteholder made a conversion of 15,500,000 shares of the company’s restricted stock satisfying the Note of $43,400 with a fair value of $78,909 (See Note 6). At March 31, 2017, the convertible note payable, at fair value, was recorded at $130,861. The Note is in default. · On March 31, 2017, we issued another convertible denture in the amount of $80,000 to Coventry Enterprises, LLC (“Coventry”). The note carries interest at 8% and is due on March 30, 2018, 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 of the lowest closing bid price of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice. In connection with the issuance of the convertible note payable, we recorded a day–one derivative loss of $108,021. At March 31, 2017, the convertible note payable, at fair value, was recorded at $186,429. At March 31, 2017, the convertible note payable, at fair value, was recorded at $130,861. The note carries an additional “Back–end Note” with the same terms as the original note that enables the lender to lend the Company another $80,000. On March 31, 2017, in connection with the issuance of a convertible note of $80,000, we granted three–year warrants to purchase an aggregate of 6,000,000 shares of our common stock at an exercise price of $0.005 per share. The warrants were valued at their fair value of $24,017 using the Black–Scholes method on March 31, 2017. The warrants expire on March 30, 2020 (See Note 7). · During April 2016, we 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. In connection with the issuance of the convertible note payable, we recorded a day–one derivative loss of $39,089. During November 2016, the Noteholder made a conversion of 5,274,262 shares of our restricted stock satisfying the Note of $25,000 with a fair value of $44,008. During January 2017, the Noteholder made a conversion of 5,980,861 shares of the company’s restricted stock satisfying the remaining Note of $25,000 in full with a fair value of $47,569(See Note 6). On March 28, 2016, we signed an expansion agreement with Brewer and Associates Consulting, LLC (“B+A”) 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 our cash obligation of $36,000 per original agreement, we 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. One of the three convertible notes for $40,000 was issued to Greentree, and the other two convertible notes payable for a total of $80,000 were issued to B+A in April 2016. The $40,000 Note to Greentree bears annual interest rate of 12% and conversion price is the 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. In October 2016, Greentree made conversions of a total of 8,603,469 shares satisfying the note payable and accrued interest in full. The $80,000 Notes to B+A bear annual interest rate of 10% and conversion price is equal to 60% of the average of the three lowest volume weighted average prices for the three consecutive trading days immediately prior to but not including the conversion date. At March 31, 2017, the convertible notes payable, at fair value, was recorded at $146,909. During June 2016, the notes payable of $50,000 originated in January 2016 with accrued interest of $4,800 was assigned and sold to a non–related party in the form of a Convertible Redeemable Note (See Note 5(2)). The note carries interest at 8% and is due on June 16, 2017, unless previously converted into shares of restricted common stock. The Noteholder 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 our Common Stock for the fifteen trading days preceding the conversion date. At March 31, 2017, the balance of $54,800, at fair value, was recorded at $117,285. During July 2016, we issued a convertible note to a non–related party in the amount of $50,000 bearing monthly interest at a rate of 2.0%. The note holder has the right to convert the notes into shares of Common Stock at a price of $0.05. The note is due in six months from the execution and funding of the note. In connection with the issuance of this note, we issued 300,000 shares of our common stock (See Note 6). We recorded a debt discount in the amount of $2,345 to reflect the value of the common stock as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stock and additional paid–in capital. The debt discount was fully amortized. The remaining discount of $1,345 was amortized during the three–months ended March 31, 2017. The interest expense for the year ended March 31, 2017 is $5,667. At March 31, 2017, the convertible note payable at fair value net of discount is $8,479. On January 26, 2017, the principal and accrued interest was $56,567. During January 2017, 300,000 shares restricted, common stock were issued due to default on repayment (See Note 7). During January 2017, the Note was restated with principal amount of $56,567 bearing monthly interest rate of 2.5%. The New Note of $56,567 is due on July 26, 2017 and convertible at $0.05 per share. The loan is under personal guarantee by our President and CEO, Rik Deitsch. In connection with the issuance of this note, we issued 300,000 shares of our common stock (See Note 6). We have recorded a debt discount in the amount of $2,413 to reflect the value of the common stock as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stock and additional paid–in capital. The debt discount is amortized over the term of the Note. The discount of $858 was amortized during the three–months ended March 31, 2017. At March 31, 2017, the convertible note payable, at fair value, was recorded at $8,307 net of discount of $1,555. · During August 2016, we signed a Secured & Collateralized Convertible Promissory Note for The Back–end Note was funded during March 2017. In connection with the issuance of the convertible note payable, we recorded a day–one derivative loss of $38,404. At March 31, 2017, the convertible note payable, at fair value, was recorded at $107,002. During February 2017, we signed a Secured & Collateralized Convertible Promissory Note for During August 2016, we issued a Convertible Debenture to a non–related party in the amount of $51,000. The note carries interest at 12% and matures on May 19, 2017. 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 sixty percent (60%) of the average of the three lowest trading prices of our Common Stock for the twenty trading days preceding the conversion date. During February and March 2017, the Note holder made the conversions of a total of 19,573,258 of our restricted stock satisfying the principal balance and accrued interest in full with a fair value of $98,147. During August 2016, we issued a Convertible Debenture to a non–related party in principal amount up to $225,000, the first tranche of $45,000 was funded during August 2016 and matures one year from the funding of the Note. The note carries interest at 6%. 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 sixty percent (60%) of the average of the three lowest trading prices of our Common Stock for the twenty trading days preceding the conversion date. In connection with the issuance of the convertible note payable, we recorded a day–one derivative loss of $37,932. At March 31, 2017, the convertible note payable, at fair value, was recorded at $75,450, net of debt discount of $3,000. We have recorded loan costs in the amount of $4,500 for the loan origination fees paid at inception date. The total loan cost of $4,500 was amortized over the term of the loan. Amortization for the three–months ended March 31, 2017 was $1,838. During March, 2017, the Note holder made a conversion of 8,000,000 shares of stock satisfying $17,117 of the principal balance and $1,000 of accrued interest for a fair value of $31,167. The remaining principal balance of $27,883, at fair value, was recorded at $53,769 net of discount of $1,162. The second tranche of $22,500 was funded during December 2016. We recorded loan costs in the amount of $2,250 for the loan origination fees paid at inception date. The total loan cost of $2,250 was amortized over the term of the loan. Amortization for the three–months ended March 31, 2017 was $563. At March 31, 2017, the convertible note payable, at fair value, was recorded at $43,113, net of debt discount of $1,500. During September 2016, the notes payable of $10,000 originated in December 2015 with accrued interest of $1,951 was assigned and sold to a non–related party in the form of a Convertible Redeemable Note. The note carries interest at 8% and is due on September 21, 2017, unless previously converted into shares of restricted common stock. The Noteholder 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 closing bid prices of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice. At March 31, 2017, the balance of $11,951, at fair value, was recorded at $22,864. During December, 2016, we issued a Convertible Debenture in the amount of $66,500 to Labrys Fund, LP (“Labrys”). The note carries interest at 12% and is due on June 6, 2017, unless previously converted into shares of restricted common stock. Labrys has the right to convert the note, until is no longer outstanding into shares of Common Stock at a sixty percent (60%) of the lowest trading price of our Common Stock for the twenty trading days preceding the conversion date. We issued 4,532,810 shares of common stock (the “Returnable Shares”) to Labrys as a commitment fee, provided, however, the Returnable Shares must be returned to our treasury if Labry elects to convert, prior to the date which is one hundred eighty (180) days following the Issue Date, all or any part of the outstanding and unpaid principal amount or interest of this Note into shares of Common Stock. In March 2017, the amendment was signed to waive Labry to return the Commitment Shares back to our treasury (See Note 6). We have recorded a debt discount of $49,861 for the fair value of stock issued on the inception date. The total loan cost of $49,861 was amortized over the term of the loan. Amortization for the three–months ended March 31, 2017 was $25,497. At March 31, 2017, the convertible note payable, at fair value, was recorded at $121,752, net of debt discount of $44,478. During March 2017, we issued another Convertible Debenture in the amount of $66,500 to Labrys. The note carries interest at 12% and is due on September 10, 2017, unless previously converted into shares of restricted common stock. Labrys has the right to convert the note, until is no longer outstanding into shares of Common Stock at a sixty percent (60%) of the lowest trading price of our 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 $67,987. At March 31, 2017, the convertible note payable, at fair value, was recorded at $142,526. During April 2017, a conversion was made to satisfy a portion of the Note (See Note 9). During December 2016, we issued a Convertible Debenture to a non–related party in the amount of $110,000. The note carries interest at 12% and matures on September 8, 2017. 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 sixty percent (60%) of the lowest trading prices of our Common Stock for the twenty five trading days preceding the conversion date. At March 31, 2017, the convertible note payable, at fair value, was recorded at $235,698. During December 2016, we issued a Convertible Debenture to a non–related party in the amount of $67,500. The note carries interest at 12% and matures on December 8, 2017. 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 sixty percent (60%) of the lowest trading prices of the Company’s Common Stock for the twenty five trading days preceding the conversion date. At March 31, 2017, the convertible note payable, at fair value, was recorded at $146,146. During December 2016, we issued a Secured & Collateralized During January 2017, we issued a Convertible Debenture in the amount of $40,000 to a non–related party. The note carries interest at 8% and is due on January 17, 2018, 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 sixty percent of the lowest closing bid price of our Common Stock for the twenty prior trading days including the conversion date. In connection with the issuance of the convertible note payable, the Company encountered a day–one derivative loss of $30,925. At March 31, 2017, the convertible note payable, at fair value, was recorded at $85,965. In the evaluation of these financing arrangements, we 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. We 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. We 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 holders of these convertible notes have 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 our Company, dividend distribution or spin off, dilutive issuances of our stock, etc. If the lender receives additional shares of our commons stock due to any of the foregoing events or for other reasons, then this may have an extremely dilutive effect on the existing shareholders. Such dilution would likely result in a significant drop in the per share price of our common stock. The potential dilutive nature of this note presents a very high degree of risk to us and our shareholders.

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	3 Months Ended
	Mar. 31, 2017
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	6. STOCKHOLDERS' DEFICIT Common Stock Issued for Services During February 2017, we signed an agreement with a consultant to provide investor relation services for twelve months. In connection with the agreement, 1,500,000 shares of our restricted common stock were issued. The shares were valued at $0.0075 per share. We recorded an equity compensation charge of $1,634 during the three–months ended March 31, 2017. The remaining unrecognized compensation cost of $9,616 related to non–vested equity–based compensation will be recognized over the remaining vesting and service period. During January 2017, we signed an agreement with a consultant to provide investor relation services for twelve months. In connection with the agreement, 1,000,000 shares of our restricted common stock were issued. The shares were valued at $0.0087 per share. We recorded an equity compensation charge of $1,788 during the three–months ended March 31, 2017. The remaining unrecognized compensation cost of $6,912 related to non–vested equity–based compensation will be recognized over the remaining vesting and service period. During November 2016, we signed an agreement with a consultant to provide investor relation services for twelve months. In connection with the agreement, a total of 3,000,000 shares of our restricted common stock were issued. The shares were valued at $0.012 per share. We recorded an equity compensation charge of $17,900 and $9,945 during the three–months ended March 31, 2017 and the year ended December 31, 2016. The remaining unrecognized compensation cost of $8,155 related to non–vested equity–based compensation will be recognized over the remaining vesting and service period. During July 2016, we signed an agreement with a consultant to provide investor relation services for twelve months. In connection with the agreement, a total of 4,250,000 shares of our restricted common stock were issued. The shares were valued at $0.0084 per share. We recorded an equity compensation charge of $8,803 and $17,899 during the three–months ended March 31, 2017 and the year ended December 31, 2016. The remaining unrecognized compensation cost of $8,998 related to non–vested equity–based compensation will be recognized over the remaining vesting and service period. During July 2016, we signed agreements with a consultant to provide investor relation services for twelve months. In connection with the agreement, 500,000 shares of our restricted common stock were issued. The shares were valued at $0.0084 per share. We recorded an equity compensation charge of $1,035 and $2,156 during the three–months ended March 31, 2017 and the year ended December 31, 2016. The remaining unrecognized compensation cost of $1,059 related to non–vested equity–based compensation will be recognized over the remaining vesting and service period. During July 2016, we signed agreements with a consultant to provide investor relation services for six months. In connection with the agreement, 1,200,000 shares of our restricted common stock were issued. The shares were valued at $0.0084 per share. We recorded an equity compensation charge of $2,499 and $7,581 during the three–months ended March 31, 2017 and the year ended December 31, 2016. During July 2016, we signed agreements with a consultant to provide investor relation services for twelve months. In connection with the agreement, 500,000 shares of our restricted common stock were issued. The shares were valued at $0.0084 per share. We recorded an equity compensation charge of $1,036 and $2,156 during the three–months ended March 31, 2017 and the year ended December 31, 2016. The remaining unrecognized compensation cost of $1,058 related to non–vested equity–based compensation will be recognized over the remaining vesting period. During July 2016, we signed an agreement with a consultant to provide investor relation services for twelve months. In connection with the agreement, a total of 625,000 shares of our restricted common stock were issued. The shares were valued at $0.009 per share. We recorded an equity compensation charge of $1,387 and $2,543 during the three–months ended March 31, 2017 and the year ended December 31, 2016. The remaining unrecognized compensation cost of $1,695 related to non–vested equity–based compensation will be recognized over the remaining vesting period. Common Stock Issued for Debt Modification During March 2017, we issued a total of 50,000 restricted shares to a Note holder due to the default on repayment of the convertible note of $150,000 originated in August 2016(See Note 5). The shares were valued at fair value of $275. In March 2017, the amendment was signed to waive Labrys’ obligation to return the 4,532,810 Returnable Shares issued as a commitment fee (See Note 5). During January 2017, we issued a total of 300,000 restricted shares to a Note holder due to the default on repayment of the convertible note of $50,000 originated in July 2016 (See Note 5). The shares were valued at fair value of $2,520. Common Stock Issued with Indebtedness In January 2017, in connection with the restatement of a convertible note payable of $56,567, we issued 300,000 shares of our common stock with a fair value of $2,413 (See Note 5). Common Stock Issued for Conversion of Debt During March 2017, Coventry received 15,500,000 shares of our restricted stock with a fair value of $78,909 upon a $43,400 partial conversion of the $100,000 Note (See Note 5). During March, 2017, the Note holder received 8,000,000 shares with a fair value of $31,168 upon conversion of $17,117 of the principal balance and $1,000 of accrued interest for the $45,000 Note originated in August 2016 (See Note 5). Date Number of shares converted Fair Value of Debt Converted 3/2/2017 2,300,000 $9,982 3/28/2017 5,700,000 21,186 During February and March 2017, LG received 20,971,375 of our restricted stock with a fair value of $94,857 upon conversion of the $52,500 Note originated in August 2016 (See Note 5). Date Number of shares converted Fair Value of Debt Converted 2/26/2017 2,681,327 $18,381 3/6/2017 4,633,425 20,760 3/13/2017 3,059,501 16,016 3/24/2017 10,597,122 39,700 During February and March 2017, the Note received 19,573,258 of our restricted stock with a fair value of $98,147 upon conversion of the $51,000 Note originated in August 2016 (See Note 5). Date Number of shares converted Fair Value of Debt Converted 2/27/2017 6,250,000 $42,171 3/8/2017 8,000,000 38,234 3/28/2017 5,323,258 17,742 During January 2017, Greentree received 5,980,861 shares of our restricted stock with a fair value of $47,569 upon conversion of the remaining $25,000 of the $50,000 Note (See Note 5).

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	3 Months Ended
	Mar. 31, 2017
Stock Options and Warrants [Abstract]
Stock Options and Warrants [Text Block]	7. STOCK OPTIONS AND WARRANTS Common Stock Warrants On March 31, 2017, in connection with the issuance of an $80,000, we granted three–year warrants to purchase an aggregate of 6,000,000 shares of our common stock at an exercise price of $0.005 per share. The warrants were valued at their fair value of $24,017 using the Black–Scholes method on March 31, 2017. The warrants expire on March 30, 2020 (See Note 5). On March 3, 2016, in connection with the issuance of a convertible note, we granted five–year warrants to purchase an aggregate of 2,500,000 shares of our common stock at an exercise price of $0.03 per share. The warrants were valued at their fair value of $9,715 using the Black–Scholes method at March 31, 2017. The warrants expire on March 3, 2021. On April 4, 2016, in connection with the issuance of convertible notes, we granted three–year warrants to purchase an aggregate of 4,000,000 shares of our common stock at an exercise price of $0.05 per share. The warrants were valued at their fair value of $10,128 using the Black–Scholes method at March 31, 2017. The warrants expire on April 4, 2019. During July 2015, we issued a total of 4,400,000 shares of our restricted stock and 4,400,000 warrants to settle the outstanding commissions’ payable in aggregate of $59,000 with TCN. The shares were valued at $0.185 per share and the warrants were valued at $0.1009 per share. The warrants expired on June 30, 2016. During October, 2016, warrants were re–priced from exercise prices from $0.20 per share to an exercise price of $0.05 per share, the warrants expired on March 31, 2017. During October, 2016, we repriced 19,685,000 from exercise prices from $0.20 per share to an exercise price of $0.05 per share, the warrants expired on March 31, 2017. During March 2016, we issued 916,667 warrants to purchase common stock at an exercise price of $0.10 per share. The warrants expired on March 31, 2017 A summary of warrants outstanding in conjunction with private placements of common stock were as follows during the three–months ended March 31, 2017: Number of shares Weighted average exercise price Balance December 31, 2016 29,141,667 $ 0.03 Exercised – – Issued 6,000,000 $ 0.005 Forfeited (20,601,667) – Balance March 31, 2017 14,540,000 $ 0.04 The following table summarizes information about fixed–price warrants outstanding as of March 31, 2017 : Exercise Price Weighted Average Number Outstanding Weighted Average Contractual Life Weighted Average Exercise Price 2017 $ 0.005–1.00 14,540,000 1.39 years $ 0.04 At March 31, 2017, 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 $0.0044, closing stock price of our common stock on March 31, 2017. There were no in–the–money warrants at March 31, 2017.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	9. COMMITMENTS AND CONTINGENCIES Operating Leases In February 2013, we entered into an operating lease for monthly payments of approximately $3,500 for three years and expired in January 2016. In February 2016, we entered into a new operating lease for monthly payments of approximately $3,200 for three years and expires in February 2019. Our subsidiary ReceptoPharm leases a lab requiring monthly payments of approximately $6,400 and expires August 1, 2017. Future minimum payments under these lease agreements are as follows: Three–months ended March 31, 2017 Total 2017 $ 91,501 2018 126,494 2019 91,913 2020 87,991 2021 91,379 2022 54,490 $ 543,768 Rent expense for the three–months ended March 31, 2017 and 2016 approximated $29,460 and $25,605, respectively. Consulting Agreements During July 2015, we signed an agreement with a company to provide for consulting services for five years. In connection with the agreement, 500,000 shares of our restricted common stock and a one year 8% note of $50,000 were granted. The shares were valued at $0.18 per share. The shares and note payable have not been issued as of March 31, 2017. We have accrued the $142,500 in accrued expense and equity compensation. Litigation Patricia Meding, et. al. v. ReceptoPharm, Inc. f/k/a Receptogen, Inc. On June 1, 2015, ReceptoPharm entered into a settlement agreement with Patricia Meding, a former officer and shareholder of ReceptoPharm. The settlement relates to a lawsuit filed by Ms. Meding against ReceptoPharm (Patricia Meding, et. al. v. ReceptoPharm, Inc. f/k/a Receptogen, Inc., Index No.: 18247/06, New York Supreme Court, Queens County) in which she claimed to own certain shares of ReceptoPharm stock and claimed to be owed amounts on a series of promissory notes allegedly executed in 2001 and 2002. The settlement agreement executed on June 1, 2015 provides that ReceptoPharm will pay Ms. Meding 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 with 32 subsequent monthly $10,000 payments due on the 15th of every month thereafter. To date, ReceptoPharm has made all monthly payments due under the agreement. 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, 2017, we have accrued the legal settlement amount at present value of $121,337 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 September 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 a 7 month period 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 us. 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, 2017, 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 us. 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. On September 30, 2013, the Company entered into a settlement agreement with the Petitioners and the bankruptcy action was dismissed. In full and final satisfaction of all claims, the settlement agreement provides for payment to the Petitioners of a total sum of $350,000. As of March 31, 2017, $35,000 has been paid. As set forth below, the Petitioners have now filed a complaint in the 17 th Judicial Circuit in and for Broward County, Florida to recover amounts allegedly owing to them under the settlement agreement. Paul Reid et al. v. Nutra Pharma Corp. et al. On August 26, 2016, certain of former ReceptoPharm employees and a former ReceptoPharm consultant filed a lawsuit in the 17 th Judicial Circuit in and for Broward County, Florida against Nutra Pharma and Receptopharm to recover amounts allegedly owing to them under the settlement agreement reached in the involuntary bankruptcy action referenced above. On September 28, 2016, Nutra Pharma and Receptopharm filed a motion to dismiss the lawsuit. That motion is currently pending. Nutra Pharma and Receptopharm believe that the lawsuit is without merit and also intend to file a counterclaim against these former employees/consultants for misconduct that Nutra Pharma discovered after execution of the aforementioned settlement agreement. We intend to vigorously contest this matter. 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, we have 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, 2017.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2017
Subsequent Events [Abstract]
Subsequent Events [Text Block]	10. SUBSEQUENT EVENTS Promissory Note During April 2017, the Note of $150,000 originated in August 2016 with accrued interest $30,250 was restated with a principal balance of $180,250 (See Note 5). The Note bears monthly interest at a rate of 2.5% and is due in six months from the restatement of the note. In connection with the restatement of this promissory note, we issued 500,000 shares of our common stock. During April 2017, the principal and accrued interest of the two Promissory Notes originated in August 2016 totaling $200,000 ($100,000 each) to a company owned by one of our directors’ were restated. The restated principal balance of $201,818 bears interest at 12% annually and is due October 12, 2017(See Note 4). During April 2017, we issued a Convertible Promissory Note for $33,000 to a non–related party. The note bears interest at 12% annually and is due January 30, 2018. The Holder has the right to convert the loan, beginning on the date which is one hundred eighty (180) days following the date of the Note, into common stock at a price of sixty percent (60%) of the average of the three lowest trading prices of our Common Stock for the fifteen trading days preceding the conversion date. Due to Officer Subsequent to through , we borrowed and repaid to our President, Rik The amount owed to Mr. Deitsch and his companies at was (See Note 4). Common Stock Issued for Debt Conversions During April 2017, Labry made a conversion of 13,631,346 shares of stock satisfying $21,266 of the principal balance and $2,930 of accrued interest for the Note of $66,500 originated in December 2016 (See Note 5).

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2017
Accounting Policies, by Policy (Policies) [Line Items]
Business Description and Accounting Policies [Text Block]	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 ® ® ®
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	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, 2016. 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 Condensed Consolidated Unaudited Financial Statements and notes thereto contained in the Company’s Annual Report on Form 10-K. The accompanying Unaudited Condensed Consolidated Financial Statements include the results of Nutra Pharma and its wholly–owned subsidiaries Designer Diagnostics Inc. and ReceptoPharm (collectively “the Company”, “us”, “we” or “our”). We operate as one reportable segment. All intercompany transactions and balances have been eliminated in consolidation.
Liquidity and Going Concern [Policy Text Block]	Liquidity and Going Concern Our Condensed Consolidated Financial Statements are presented on a going concern basis, which contemplate the realization of assets and satisfaction of liabilities in the normal course of business. We have experienced recurring, significant losses from operations, and have an accumulated deficit of $54,299,536 at March 31, 2017. In addition, we have a working capital deficit of of $5,056,090 and a stockholders’ deficit of $5,041,224 at March 31, 2017. 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. At March 31, 2017, 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 Unaudited Condensed Consolidated Financial Statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should we be unable to continue as a going concern.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The accompanying Unaudited Condensed Consolidated Financial Statements are prepared in accordance with accounting principles generally accepted in the United States of America which require management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expense. Significant estimates include our ability to continue as going concern, the recoverability of inventories and long–lived assets, and the valuation of stock–based compensation and certain debt and warrant liabilities. Actual results could differ from those estimates. Changes in facts and circumstances may result in revised estimates, which would be recorded in the period in which they become known.
Revenue Recognition, Dividends [Policy Text Block]	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. We collect 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, 2017, we collected $56,382 in gross receipts and recorded $16,979 as net sales.
Shipping and Handling Cost, Policy [Policy Text Block]	Accounting for Shipping and Handling Costs We record shipping and handling costs incurred in cost of sales.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents We consider all highly liquid investments with an original maturity of three–months or less to be cash equivalents.
Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]	Accounts Receivable and Allowance for Doubtful Accounts We grant credit without collateral to our customers based on our 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 periodic credit evaluations of our 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. We generally do 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.
Inventory, Policy [Policy Text Block]	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. Our inventory is carried net of a valuation allowance of $30,805 at March 31, 2017 and December 31, 2016.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	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, 2017, there was one customer that accounted for 40.4% of the total revenues.
Derivatives, Reporting of Derivative Activity [Policy Text Block]	Derivative Financial Instruments We do 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.
Debt, Policy [Policy Text Block]	Convertible Debt We bifurcate 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, Plant and Equipment, Policy [Policy Text Block]	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, 2017 and December 31, 2016: March 31, 2017 December 31, 2016 Computer equipment $ 25,120 $ 25,120 Furniture and fixtures 34,757 34,757 Lab equipment 44,599 44,599 Telephone equipment 12,421 12,421 Office equipment other 16,856 16,856 Leasehold improvements 73,168 73,168 Total 206,921 206,921 Less: Accumulated depreciation (195,158) (193,284) Property and equipment, net $ 11,763 $ 13,637 We review our long–lived assets for recoverability if events or changes in circumstances indicate the assets may be impaired. At March 31, 2017, we believe the carrying values of our long–lived assets are recoverable. Depreciation expense for the three–months ended March 31, 2017 and 2016 was $1,874 and $2,132, respectively.
Advertising Costs, Policy [Policy Text Block]	Advertising All advertising costs are expensed as incurred. Advertising costs were approximately $1,100 and $500 for the three–months ended March 31, 2017 and 2016, respectively.
Income Tax, Policy [Policy Text Block]	Income Taxes We compute income taxes in accordance with Financial Accounting Standard Board (“FASB”) Accounting Standard Codification (“ASC”) Topic 740, Income Taxes On an annual basis, we evaluate tax positions that have been taken or are expected to be taken in our tax returns to determine if they are more than likely to be sustained if the taxing authority examines the respective position. At March 31, 2017, 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 2013 to 2016 tax returns are subject to examination by Internal Revenue Services and State Taxing Agency’s.
Stockholders' Equity, Policy [Policy Text Block]	Stock–Based Compensation We account for stock–based compensation in accordance with FASB ASC Topic 718, Stock Compensation
Earnings Per Share, Policy [Policy Text Block]	Net Loss Per Share Net loss per share is calculated in accordance with ASC Topic 260, Earnings per Share March 31, 2017 March 31, 2016 Options and warrants 14,540,000 25,116,667 Convertible notes payable 458,332,091 66,735,660 Total 472,872,091 91,852,327
Accounting Standards Update 2016-02 [Member]
Accounting Policies, by Policy (Policies) [Line Items]
New Accounting Pronouncements, Policy [Policy Text Block]	In February 2016, the FASB issued ASU 2016–02, Leases
Accounting Standards Update 2016-10 [Member]
Accounting Policies, by Policy (Policies) [Line Items]
New Accounting Pronouncements, Policy [Policy Text Block]	In April 2016, the FASB issued ASU 201610 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.
Accounting Standards Update 2016-08 [Member]
Accounting Policies, by Policy (Policies) [Line Items]
New Accounting Pronouncements, Policy [Policy Text Block]	In March 2016, the FASB issued Accounting Standards Update 2016-08 Revenue from Contracts with Customers (Topic 606) to clarify implementation guidance on principal versus agent considerations (for reporting revenue on a gross or net basis). The ASU is an amendment to Topic 606, clarifies the implementation guidance, and requires an entity to account for revenue as an agent when another entity controls the specified good or service before that good or service is transferred to the customer. This ASU is effective for annual periods beginning after December 15, 2017. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our presentation of revenue in our results of operations.

BASIS OF PRESENTATION AND SUM18

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2017
Disclosure Text Block [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment consists of the following at March 31, 2017 and December 31, 2016: March 31, 2017 December 31, 2016 Computer equipment $ 25,120 $ 25,120 Furniture and fixtures 34,757 34,757 Lab equipment 44,599 44,599 Telephone equipment 12,421 12,421 Office equipment other 16,856 16,856 Leasehold improvements 73,168 73,168 Total 206,921 206,921 Less: Accumulated depreciation (195,158) (193,284) Property and equipment, net $ 11,763 $ 13,637
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	As of March 31, 2017 and 2016, the following items were not included in dilutive loss as the effect is anti–dilutive: March 31, 2017 March 31, 2016 Options and warrants 14,540,000 25,116,667 Convertible notes payable 458,332,091 66,735,660 Total 472,872,091 91,852,327

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Mar. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]	The following table summarizes our financial instruments measured at fair value at March 31, 2017 and December 31, 2016: Fair Value Measurements at March 31, 2017 Liabilities: Total Level 1 Level 2 Level 3 Warrant liability $ 44,264 $ – $ – $ 44,264 Convertible notes at fair value $ 2,056,494 $ – $ – $ 2,056,494 Fair Value Measurements at December 31, 2016 Liabilities: Total Level 1 Level 2 Level 3 Warrant liability $ 48,504 $ – $ – $ 48,504 Convertible notes at fair value $ 1,672,728 $ – $ – $ 1,672,728
Fair Value Measurements, Nonrecurring [Table Text Block]	The following table shows the changes in fair value measurements using significant unobservable inputs (Level 3) during the three–months ended March 31, 2017: Description March 31, 2017 Beginning balance $ 48,504 Purchases, issuances, and settlements 24,017 Day one loss on value of hybrid instrument – Total (gain) loss included in earnings (1) (28,257) Ending balance $ 44,264 (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 condensed consolidated unaudited statement of operations.
Debentures [Table Text Block]	The following table summarizes the significant terms of each of the debentures for which the entire hybrid instrument is recorded at fair value at March 31, 2017: 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 2017 $1,184,869 4%-12% n/a $0.0021-$0.20 40%-60% 3 to 25 Days
Convertible Debt [Table Text Block]	The following table shows the changes in fair value measurements using significant unobservable inputs (Level 3) during the three–months ended March 31, 2017 for the Convertible Notes: March 31, 2017 Description Beginning balance $ 1,672,728 Purchases, issuances, and settlements 306,990 Day one loss on value of hybrid instrument 283,711 (Gain) loss from change in fair value 150,079 Conversion to common stock (350,649) Repayment in cash (6,365) Ending balance $ 2,056,494

INVENTORIES (Tables)

INVENTORIES (Tables)	3 Months Ended
	Mar. 31, 2017
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventories are valued at the lower of cost or market on an average cost basis. At March 31, 2017 and December 31, 2016, inventories were as follows: March 31, 2017 December 31, 2016 Raw Materials $ 36,337 $ 36,074 Finished Goods 18,352 20,373 Inventory Reserve (30,885) (30,885) Total Inventories $ 23,804 $ 25,562

OTHER DEBT (Tables)

OTHER DEBT (Tables)	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Schedule of Debt [Table Text Block]	Other debt (Both short–term and long term) consists of the following at March 31, 2017 and December 31, 2016: March 31, 2017 December 31, 2016 Note payable and Convertible note payable, at fair value Related Party (1) $ 111,407 $ 200,000 Notes payable Non Related Parties (Net of discount of $5,906 and $9,584, respectively) (2) 992,159 956,950 Convertible notes payable, at fair value (Net of discount of $23,198 and $49,716, respectively) (3) 1,921,889 1,423,012 Ending balances $ 3,025,455 $ 2,579,962 (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 principal balance in full as of December 31, 2016. During the three–months ended March 31, 2017, we made the payment of $10,000 of the accrued interest. At March 31, 2017, we owed this director accrued interest of $134,488. In August 2016, we issued two Promissory Notes for a total of $200,000 ($100,000 each) to one of our directors’ owned Companies. The notes carry interest at 12% annually and are due on the date that is three–months from the execution and funding of the note. During the three–months ended March 31, 2017, we repaid principal balance of $6,365. The loan is in default and negotiation for settlement. Upon default, the Notes become convertible at $0.008 per share. The convertible note payable, at fair value, was recorded at $111,407. During April 2017, the Notes with accrued interest were restated (See Note 10). (2) At March 31, 2017, the balance of $992,159 consisted of the following loans: · On August 2, 2011 under a settlement agreement with Liquid Packaging Resources, Inc. (“LPR”), we 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). We repaid $25,000 during the six months ended March 31, 2012. We 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 our 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 us. · At March 31, 2017, we owed University Centre West Ltd. approximately $55,410, which was assigned and sold to Southridge and subsequently reverted back to us. · 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 in one year from the execution and funding of the note. The interest expense for the three–months ended March 31, 2017 is $250. · In May 2016, the Company issued a promissory note to a non–related party in the amount of $75,000 bearing monthly interest at a rate of 2%. The note was due in six months from the execution and funding of the note. The loan is in default and negotiation of settlement. The interest expense for the three–months endued March 31, 2017 is $4,500. In June 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 was due in six months from the execution and funding of the note. The loan is in default and negotiation of settlement. The interest expense for the three–months endued March 31, 2017 is $3,000. · During August 2016, we issued a promissory note to a non–related party in the amount of $150,000 bearing monthly interest at a rate of 2.5%. The note was due in six months from the execution and funding of the note. In connection with the issuance of this promissory note, we issued 100,000 shares of our common stock. We recorded a debt discount in the amount of $800 to reflect the value of the common stock as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stock and additional paid–in capital. The discount was fully amortized as of March 31, 2017. Amortization for the debt discount for the three–months ended March 31, 2017 was $200. The interest expense for the three–months ended March 31, 2017 is $11,250. During March 2017, we issued a total of 50,000 restricted shares due to the default on repayment. The shares were valued at a fair value of $275 (See Note 6). The loan was in default as of March 31, 2017. During April 2017, the Note of $150,000 with accrued interest was restated (See Note 10). On September 26, 2016, we issued a promissory note to a non–related party in the amount of $75,000 bearing interest at 10% annually. The note is due in one year from the execution and funding of the note. In the event of our failure to pay the Note in a timely fashion, the Noteholder would receive 100,000 shares restricted, common stock on the date that is 10 business days after the maturity date. The interest expense for the three-month period ended March 31, 2017 is $1,875. In October 2016, we 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, we issued 600,000 shares of our common stock (See Note 6). We recorded a debt discount in the amount of $4,330 to reflect the value of the common stock as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stock and additional paid–in capital. The total discount of $4,330 was fully amortized as of March 31, 2017. Amortization for the debt discount for the three–months ended March 31, 2017 was $2,165. The interest expense for the three–months ended March 31, 2017 was $3,000. During November 2016, we received a loan for a total of $150,000 from a non–related party. The loan is repaid through scheduled payments through June 2018 along with interest on average 15% annum. We have recorded loan costs in the amount of $7,875 for the loan origination fees paid at inception date. The total loan cost of $7,875 is amortized over the term of the loan. Amortization for the three–months ended March 31, 2017 was $1,313. At March 31, 2017, repayment of $32,116 was made. The interest expense for the three–months ended March 31, 2017 is $8,858. At March 31, 2017, the principal balance of the loan net of discount is $111,978. 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 was due on December 7, 2016. The Note reverted back as the promissory note upon maturity date. At March 31, 2017, the principal balance is $80,000 with accrued interest of $6,198. In February 2017, we issued a Convertible Promissory Note for $53,000 to a non–related party. The note carries interest at 12% annually and are due November 12, 2017. The Holder has the right to convert the loan, beginning on the date which is one hundred eighty (180) days following the date of the Note, into common stock at a price of sixty percent (60%) of the average of the three lowest trading prices of our Common Stock for the fifteen trading days preceding the conversion date. At March 31, 2017, the principal balance is $53,000 with accrued interest of $871. (3) At March 31, 2017, the balance of $1,921,889 consisted of the following convertible loans: · On March 19, 2014, we issued two Convertible Debentures in the amount of up to $500,000 each (total $1,000,000) to two non–related parties. During the year ended December 31, 2015, we recorded the first tranche of $15,000 each (total $30,000) of the funds was received during the first quarter of 2014. The notes carry interest at 8% and are due on the date that is two years from the execution and funding of the note. The note holders have the right to convert the notes into shares of Common Stock at a price of $0.20. At March 31, 2017, these convertible notes payable, at fair value, was recorded at $2,546. · During June 2016, we issued a Convertible Debenture in the amount of $72,000 to a non–related party as a result of debt sale. The Note carries interest at 8% and is due on June 20, 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 our Common Stock for the fifteen trading days preceding the conversion date. At March 31, 2017, the convertible notes payable, at fair value, was recorded at $154,156. · On March 3, 2016, we issued a “Back–end Note” in the amount of $100,000 to Coventry Enterprises, LLC (“Coventry”). The Note was funded on September 8, 2016. 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 average of the three lowest closing bid of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice. During March 2017, the Noteholder made a conversion of 15,500,000 shares of the company’s restricted stock satisfying the Note of $43,400 with a fair value of $78,909 (See Note 6). At March 31, 2017, the convertible note payable, at fair value, was recorded at $130,861. The Note is in default. · On March 31, 2017, we issued another convertible denture in the amount of $80,000 to Coventry Enterprises, LLC (“Coventry”). The note carries interest at 8% and is due on March 30, 2018, 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 of the lowest closing bid price of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice. In connection with the issuance of the convertible note payable, we recorded a day–one derivative loss of $108,021. At March 31, 2017, the convertible note payable, at fair value, was recorded at $186,429. At March 31, 2017, the convertible note payable, at fair value, was recorded at $130,861. The note carries an additional “Back–end Note” with the same terms as the original note that enables the lender to lend the Company another $80,000. On March 31, 2017, in connection with the issuance of a convertible note of $80,000, we granted three–year warrants to purchase an aggregate of 6,000,000 shares of our common stock at an exercise price of $0.005 per share. The warrants were valued at their fair value of $24,017 using the Black–Scholes method on March 31, 2017. The warrants expire on March 30, 2020 (See Note 7). · During April 2016, we 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. In connection with the issuance of the convertible note payable, we recorded a day–one derivative loss of $39,089. During November 2016, the Noteholder made a conversion of 5,274,262 shares of our restricted stock satisfying the Note of $25,000 with a fair value of $44,008. During January 2017, the Noteholder made a conversion of 5,980,861 shares of the company’s restricted stock satisfying the remaining Note of $25,000 in full with a fair value of $47,569(See Note 6). On March 28, 2016, we signed an expansion agreement with Brewer and Associates Consulting, LLC (“B+A”) 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 our cash obligation of $36,000 per original agreement, we 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. One of the three convertible notes for $40,000 was issued to Greentree, and the other two convertible notes payable for a total of $80,000 were issued to B+A in April 2016. The $40,000 Note to Greentree bears annual interest rate of 12% and conversion price is the 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. In October 2016, Greentree made conversions of a total of 8,603,469 shares satisfying the note payable and accrued interest in full. The $80,000 Notes to B+A bear annual interest rate of 10% and conversion price is equal to 60% of the average of the three lowest volume weighted average prices for the three consecutive trading days immediately prior to but not including the conversion date. At March 31, 2017, the convertible notes payable, at fair value, was recorded at $146,909. During June 2016, the notes payable of $50,000 originated in January 2016 with accrued interest of $4,800 was assigned and sold to a non–related party in the form of a Convertible Redeemable Note (See Note 5(2)). The note carries interest at 8% and is due on June 16, 2017, unless previously converted into shares of restricted common stock. The Noteholder 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 our Common Stock for the fifteen trading days preceding the conversion date. At March 31, 2017, the balance of $54,800, at fair value, was recorded at $117,285. During July 2016, we issued a convertible note to a non–related party in the amount of $50,000 bearing monthly interest at a rate of 2.0%. The note holder has the right to convert the notes into shares of Common Stock at a price of $0.05. The note is due in six months from the execution and funding of the note. In connection with the issuance of this note, we issued 300,000 shares of our common stock (See Note 6). We recorded a debt discount in the amount of $2,345 to reflect the value of the common stock as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stock and additional paid–in capital. The debt discount was fully amortized. The remaining discount of $1,345 was amortized during the three–months ended March 31, 2017. The interest expense for the year ended March 31, 2017 is $5,667. At March 31, 2017, the convertible note payable at fair value net of discount is $8,479. On January 26, 2017, the principal and accrued interest was $56,567. During January 2017, 300,000 shares restricted, common stock were issued due to default on repayment (See Note 7). During January 2017, the Note was restated with principal amount of $56,567 bearing monthly interest rate of 2.5%. The New Note of $56,567 is due on July 26, 2017 and convertible at $0.05 per share. The loan is under personal guarantee by our President and CEO, Rik Deitsch. In connection with the issuance of this note, we issued 300,000 shares of our common stock (See Note 6). We have recorded a debt discount in the amount of $2,413 to reflect the value of the common stock as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stock and additional paid–in capital. The debt discount is amortized over the term of the Note. The discount of $858 was amortized during the three–months ended March 31, 2017. At March 31, 2017, the convertible note payable, at fair value, was recorded at $8,307 net of discount of $1,555. · During August 2016, we signed a Secured & Collateralized Convertible Promissory Note for The Back–end Note was funded during March 2017. In connection with the issuance of the convertible note payable, we recorded a day–one derivative loss of $38,404. At March 31, 2017, the convertible note payable, at fair value, was recorded at $107,002. During February 2017, we signed a Secured & Collateralized Convertible Promissory Note for During August 2016, we issued a Convertible Debenture to a non–related party in the amount of $51,000. The note carries interest at 12% and matures on May 19, 2017. 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 sixty percent (60%) of the average of the three lowest trading prices of our Common Stock for the twenty trading days preceding the conversion date. During February and March 2017, the Note holder made the conversions of a total of 19,573,258 of our restricted stock satisfying the principal balance and accrued interest in full with a fair value of $98,147. During August 2016, we issued a Convertible Debenture to a non–related party in principal amount up to $225,000, the first tranche of $45,000 was funded during August 2016 and matures one year from the funding of the Note. The note carries interest at 6%. 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 sixty percent (60%) of the average of the three lowest trading prices of our Common Stock for the twenty trading days preceding the conversion date. In connection with the issuance of the convertible note payable, we recorded a day–one derivative loss of $37,932. At March 31, 2017, the convertible note payable, at fair value, was recorded at $75,450, net of debt discount of $3,000. We have recorded loan costs in the amount of $4,500 for the loan origination fees paid at inception date. The total loan cost of $4,500 was amortized over the term of the loan. Amortization for the three–months ended March 31, 2017 was $1,838. During March, 2017, the Note holder made a conversion of 8,000,000 shares of stock satisfying $17,117 of the principal balance and $1,000 of accrued interest for a fair value of $31,167. The remaining principal balance of $27,883, at fair value, was recorded at $53,769 net of discount of $1,162. The second tranche of $22,500 was funded during December 2016. We recorded loan costs in the amount of $2,250 for the loan origination fees paid at inception date. The total loan cost of $2,250 was amortized over the term of the loan. Amortization for the three–months ended March 31, 2017 was $563. At March 31, 2017, the convertible note payable, at fair value, was recorded at $43,113, net of debt discount of $1,500. During September 2016, the notes payable of $10,000 originated in December 2015 with accrued interest of $1,951 was assigned and sold to a non–related party in the form of a Convertible Redeemable Note. The note carries interest at 8% and is due on September 21, 2017, unless previously converted into shares of restricted common stock. The Noteholder 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 closing bid prices of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice. At March 31, 2017, the balance of $11,951, at fair value, was recorded at $22,864. During December, 2016, we issued a Convertible Debenture in the amount of $66,500 to Labrys Fund, LP (“Labrys”). The note carries interest at 12% and is due on June 6, 2017, unless previously converted into shares of restricted common stock. Labrys has the right to convert the note, until is no longer outstanding into shares of Common Stock at a sixty percent (60%) of the lowest trading price of our Common Stock for the twenty trading days preceding the conversion date. We issued 4,532,810 shares of common stock (the “Returnable Shares”) to Labrys as a commitment fee, provided, however, the Returnable Shares must be returned to our treasury if Labry elects to convert, prior to the date which is one hundred eighty (180) days following the Issue Date, all or any part of the outstanding and unpaid principal amount or interest of this Note into shares of Common Stock. In March 2017, the amendment was signed to waive Labry to return the Commitment Shares back to our treasury (See Note 6). We have recorded a debt discount of $49,861 for the fair value of stock issued on the inception date. The total loan cost of $49,861 was amortized over the term of the loan. Amortization for the three–months ended March 31, 2017 was $25,497. At March 31, 2017, the convertible note payable, at fair value, was recorded at $121,752, net of debt discount of $44,478. During March 2017, we issued another Convertible Debenture in the amount of $66,500 to Labrys. The note carries interest at 12% and is due on September 10, 2017, unless previously converted into shares of restricted common stock. Labrys has the right to convert the note, until is no longer outstanding into shares of Common Stock at a sixty percent (60%) of the lowest trading price of our 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 $67,987. At March 31, 2017, the convertible note payable, at fair value, was recorded at $142,526. During April 2017, a conversion was made to satisfy a portion of the Note (See Note 9). During December 2016, we issued a Convertible Debenture to a non–related party in the amount of $110,000. The note carries interest at 12% and matures on September 8, 2017. 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 sixty percent (60%) of the lowest trading prices of our Common Stock for the twenty five trading days preceding the conversion date. At March 31, 2017, the convertible note payable, at fair value, was recorded at $235,698. During December 2016, we issued a Convertible Debenture to a non–related party in the amount of $67,500. The note carries interest at 12% and matures on December 8, 2017. 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 sixty percent (60%) of the lowest trading prices of the Company’s Common Stock for the twenty five trading days preceding the conversion date. At March 31, 2017, the convertible note payable, at fair value, was recorded at $146,146. During December 2016, we issued a Secured & Collateralized During January 2017, we issued a Convertible Debenture in the amount of $40,000 to a non–related party. The note carries interest at 8% and is due on January 17, 2018, 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 sixty percent of the lowest closing bid price of our Common Stock for the twenty prior trading days including the conversion date. In connection with the issuance of the convertible note payable, the Company encountered a day–one derivative loss of $30,925. At March 31, 2017, the convertible note payable, at fair value, was recorded at $85,965. In the evaluation of these financing arrangements, we 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. We 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. We 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 holders of these convertible notes have 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 our Company, dividend distribution or spin off, dilutive issuances of our stock, etc. If the lender receives additional shares of our commons stock due to any of the foregoing events or for other reasons, then this may have an extremely dilutive effect on the existing shareholders. Such dilution would likely result in a significant drop in the per share price of our common stock. The potential dilutive nature of this note presents a very high degree of risk to us and our shareholders.

STOCKHOLDERS' DEFICIT (Tables)

STOCKHOLDERS' DEFICIT (Tables)	3 Months Ended
	Mar. 31, 2017
Stockholders' Equity Note [Abstract]
Schedule of Stockholders Equity [Table Text Block]	Date Number of shares converted Fair Value of Debt Converted 3/2/2017 2,300,000 $9,982 3/28/2017 5,700,000 21,186 Date Number of shares converted Fair Value of Debt Converted 2/26/2017 2,681,327 $18,381 3/6/2017 4,633,425 20,760 3/13/2017 3,059,501 16,016 3/24/2017 10,597,122 39,700 Date Number of shares converted Fair Value of Debt Converted 2/27/2017 6,250,000 $42,171 3/8/2017 8,000,000 38,234 3/28/2017 5,323,258 17,742

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	3 Months Ended
	Mar. 31, 2017
Stock Options and Warrants [Abstract]
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	A summary of warrants outstanding in conjunction with private placements of common stock were as follows during the three–months ended March 31, 2017: Number of shares Weighted average exercise price Balance December 31, 2016 29,141,667 $ 0.03 Exercised – – Issued 6,000,000 $ 0.005 Forfeited (20,601,667) – Balance March 31, 2017 14,540,000 $ 0.04
Summary of fixed-price warrants outstanding [Table Text Block]	The following table summarizes information about fixed–price warrants outstanding as of March 31, 2017: Exercise Price Weighted Average Number Outstanding Weighted Average Contractual Life Weighted Average Exercise Price 2017 $ 0.005–1.00 14,540,000 1.39 years $ 0.04

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Future minimum payments under these lease agreements are as follows: Three–months ended March 31, 2017 Total 2017 $ 91,501 2018 126,494 2019 91,913 2020 87,991 2021 91,379 2022 54,490 $ 543,768

BASIS OF PRESENTATION AND SUM25

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2017USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2016USD ($)
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Number of Reportable Segments	1
Retained Earnings (Accumulated Deficit)	$ (54,299,536)		$ (53,359,399)
Capital Deficit	5,056,090
Stockholders' Equity Attributable to Parent	$ (5,041,224)		(4,476,896)
Percenatge of cash proceeds from sales	100.00%
Sales Revenue, Goods, Gross	$ 56,382
Sales Revenue, Goods, Net	16,979
Inventory, Raw Materials and Finished Goods	30,805		$ 30,805
Depreciation	1,874	$ 2,132
Advertising Expense	$ 1,100	$ 500
Customer Concentration Risk [Member]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Customer	In addition, for the three–months ended March 31, 2017, there was one customer that accounted for 40.4% of the total revenues.
Concentration Risk, Percentage	40.40%
Minimum [Member]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	7 years

BASIS OF PRESENTATION AND SUM26

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Property and Equipment - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property and equipment	$ 206,921	$ 206,921
Less: Accumulated depreciation	(195,158)	(193,284)
Property and equipment, net	11,763	13,637
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	25,120	25,120
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	34,757	34,757
Lab equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	44,599	44,599
Telephone equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	12,421	12,421
Office Equipment, Other [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	16,856	16,856
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 73,168	$ 73,168

BASIS OF PRESENTATION AND SUM27

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Antidilutive Securities excluded from computation of Earnings Per Share - shares	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	472,872,091	91,852,327
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	14,540,000	25,116,667
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	458,332,091	66,735,660

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details)	3 Months Ended
	Mar. 31, 2017$ / shares
FAIR VALUE MEASUREMENTS (Details) [Line Items]
Fair Value Assumptions, Expected Dividend Payments (in Dollars per share)	$ 0
Minimum [Member]
FAIR VALUE MEASUREMENTS (Details) [Line Items]
Risk-free rate	0.26%
Expected volatility	196.00%
Maximum [Member]
FAIR VALUE MEASUREMENTS (Details) [Line Items]
Risk-free rate	1.93%
Expected volatility	211.00%

FAIR VALUE MEASUREMENTS (Deta29

FAIR VALUE MEASUREMENTS (Details) - Schedule of financial instruments measured at fair value - USD ($)	Mar. 31, 2017	Dec. 31, 2016
FAIR VALUE MEASUREMENTS (Details) - Schedule of financial instruments measured at fair value [Line Items]
Warrant liability	$ 44,264	$ 48,504
Convertible notes at fair value	2,056,494	1,672,728
Fair Value, Inputs, Level 1 [Member]
FAIR VALUE MEASUREMENTS (Details) - Schedule of financial instruments measured at fair value [Line Items]
Warrant liability
Convertible notes at fair value
Fair Value, Inputs, Level 2 [Member]
FAIR VALUE MEASUREMENTS (Details) - Schedule of financial instruments measured at fair value [Line Items]
Warrant liability
Convertible notes at fair value
Fair Value, Inputs, Level 3 [Member]
FAIR VALUE MEASUREMENTS (Details) - Schedule of financial instruments measured at fair value [Line Items]
Warrant liability	44,264	48,504
Convertible notes at fair value	$ 2,056,494	$ 1,672,728

FAIR VALUE MEASUREMENTS (Deta30

FAIR VALUE MEASUREMENTS (Details) - Schedule of changes in fair value measurements using significant unobservable inputs	3 Months Ended
	Mar. 31, 2017USD ($)
Schedule of changes in fair value measurements using significant unobservable inputs [Abstract]
Beginning balance	$ 48,504
Purchases, issuances, and settlements	24,017
Day one loss on value of hybrid instrument
Total (gain) loss included in earnings	(28,257)	[1]
Ending balance	$ 44,264
[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 condensed consolidated unaudited statement of operations.

FAIR VALUE MEASUREMENTS (Deta31

FAIR VALUE MEASUREMENTS (Details) - Schedule of significant terms of each of the debentures	3 Months Ended
	Mar. 31, 2017USD ($)$ / shares
FAIR VALUE MEASUREMENTS (Details) - Schedule of significant terms of each of the debentures [Line Items]
2017 (in Dollars) | $	$ 1,184,869
2,017
Minimum [Member]
FAIR VALUE MEASUREMENTS (Details) - Schedule of significant terms of each of the debentures [Line Items]
2,017	4.00%
2017 (in Dollars per share)	$ 0.0021
2,017	40.00%
2,017	3 days
Maximum [Member]
FAIR VALUE MEASUREMENTS (Details) - Schedule of significant terms of each of the debentures [Line Items]
2,017	12.00%
2017 (in Dollars per share)	$ 0.20
2,017	60.00%
2,017	25 days

FAIR VALUE MEASUREMENTS (Deta32

FAIR VALUE MEASUREMENTS (Details) - Schedule of changes in fair value measurements using significant unobservable inputs for the Convertible Notes	3 Months Ended
	Mar. 31, 2017USD ($)
Description
Day one loss on value of hybrid instrument
Convertible Notes [Member]
Description
Beginning balance	1,672,728
Purchases, issuances, and settlements	306,990
Day one loss on value of hybrid instrument	283,711
(Gain) loss from change in fair value	150,079
Conversion to common stock	(350,649)
Repayment in cash	(6,365)
Ending balance	$ 2,056,494

INVENTORIES (Details) - Schedul

INVENTORIES (Details) - Schedule of inventories - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Raw Materials	$ 36,337	$ 36,074
Finished Goods	18,352	20,373
Inventory Reserve	(30,885)	(30,885)
Total Inventories	$ 23,804	$ 25,562

DUE TO OFFICERS (Details)

DUE TO OFFICERS (Details) - Deitsch [Member]	3 Months Ended
	Mar. 31, 2017USD ($)
DUE TO OFFICERS (Details) [Line Items]
Due to Related Parties	$ 97,838
Debt Instrument, Interest Rate, Effective Percentage	4.00%
Proceeds from Short-term Debt	$ 116,500
Repayments of Short-term Debt	$ 74,600

OTHER DEBT (Details) - (1)

OTHER DEBT (Details) - (1) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Aug. 31, 2016	Mar. 31, 2017	Dec. 31, 2010	Dec. 31, 2016
OTHER DEBT (Details) - (1) [Line Items]
Notes Payable		$ 3,025,455		$ 2,579,962
Convertible Debt, Fair Value Disclosures		2,056,494		$ 1,672,728
Director [Member]
OTHER DEBT (Details) - (1) [Line Items]
Notes Payable			$ 200,000
Debt Instrument, Interest Rate, Stated Percentage			10.00%
Short-term Debt, Interest Rate Increase			12.00%
Debt Instrument, Term			30 days
Debt Instrument, Increase, Accrued Interest		134,488
Director [Member] | Accrued Interest [Member]
OTHER DEBT (Details) - (1) [Line Items]
Repayments of Notes Payable		10,000
Director Company[Member]
OTHER DEBT (Details) - (1) [Line Items]
Notes Payable	$ 200,000
Repayments of Notes Payable		$ 6,365
Debt Conversion, Converted Instrument, Rate	12.00%
Debt Instrument, Convertible, Conversion Price (in Dollars per share)		$ 0.008
Convertible Debt, Fair Value Disclosures		$ 111,407

OTHER DEBT (Details) - (2)

OTHER DEBT (Details) - (2) - USD ($)

1 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

Nov. 30, 2016

Mar. 31, 2017

Mar. 31, 2016

Mar. 31, 2012

Dec. 31, 2011

Apr. 30, 2017

Feb. 28, 2017

Dec. 31, 2016

Oct. 31, 2016

Sep. 30, 2016

Aug. 31, 2016

Jun. 30, 2016

Apr. 30, 2016

Dec. 31, 2015

Aug. 31, 2015

Dec. 31, 2012

Oct. 31, 2012

Feb. 15, 2012

Aug. 02, 2011

OTHER DEBT (Details) - (2) [Line Items]

Notes Payable, Non-related Parties

$ 992,159

Notes Payable

3,025,455

$ 2,579,962

Interest Expense

$ 92,540

$ 63,167

Common Stock, Shares, Issued (in Shares)

368,238,811

295,065,317

Debt Instrument, Unamortized Discount

$ 29,104

$ 59,300

Amortization of Debt Discount (Premium)

32,609

$ 24,769

Common Stock, Value, Issued

368,239

295,065

Convertible Notes Payable

[1]

1,921,889

$ 1,423,012

University Centre West Ltd [Member]

OTHER DEBT (Details) - (2) [Line Items]

Debt, Approximate

55,410

Liquid Packaging Resources [Member]

OTHER DEBT (Details) - (2) [Line Items]

Notes Payable

$ 350,000

Investment Owned, Balance, Principal Amount

$ 175,000

Debt Instrument, Fee

$ 25,000

Early Repayment of Subordinated Debt

$ 25,000

Sale of Stock, Number of Shares Issued in Transaction (in Shares)

142,858

Cash Settlement

$ 450,000

Debt Instrument, Debt Default, Amount

$ 100,000

Liquid Packaging Resources [Member] | Monthly [Member]

OTHER DEBT (Details) - (2) [Line Items]

Notes Payable

$ 50,000

Liquid Packaging Resources [Member] | Initial Investment [Member]

OTHER DEBT (Details) - (2) [Line Items]

Cash Settlement

350,000

Liquid Packaging Resources [Member] | Default Penalties [Member]

OTHER DEBT (Details) - (2) [Line Items]

Cash Settlement

$ 100,000

Southridge Partners [Member]

OTHER DEBT (Details) - (2) [Line Items]

Notes Payable

$ 281,772

Non-Related Party 1 [Member]

OTHER DEBT (Details) - (2) [Line Items]

Notes Payable

$ 10,000

Debt Instrument, Interest Rate, Effective Percentage

10.00%

Interest Expense

250

Non-Related Party 2 [Member]

OTHER DEBT (Details) - (2) [Line Items]

Notes Payable

$ 75,000

Debt Instrument, Interest Rate, Effective Percentage

2.00%

Interest Expense

4,500

Non-Related Party 3 [Member]

OTHER DEBT (Details) - (2) [Line Items]

Notes Payable

$ 50,000

Debt Instrument, Interest Rate, Effective Percentage

2.00%

Interest Expense

3,000

Non-Related Party 4 [Member]

OTHER DEBT (Details) - (2) [Line Items]

Notes Payable

$ 150,000

$ 150,000

Debt Instrument, Interest Rate, Effective Percentage

2.50%

Interest Expense

11,250

Common Stock, Shares, Issued (in Shares)

100,000

Debt Instrument, Unamortized Discount

$ 800

Amortization of Debt Discount (Premium)

200

Common Stock, Value, Issued

$ 275

Non-Related Party 4 [Member] | Default Penalties [Member]

OTHER DEBT (Details) - (2) [Line Items]

Common Stock, Shares, Issued (in Shares)

50,000

Non-Related Party 5 [Member]

OTHER DEBT (Details) - (2) [Line Items]

Notes Payable

$ 75,000

Debt Instrument, Interest Rate, Effective Percentage

10.00%

Interest Expense

$ 1,875

Common Stock, Shares, Issued (in Shares)

100,000

Non-Related Party 6 [Member]

OTHER DEBT (Details) - (2) [Line Items]

Notes Payable

$ 50,000

Debt Instrument, Interest Rate, Effective Percentage

2.00%

Interest Expense

3,000

Common Stock, Shares, Issued (in Shares)

600,000

Debt Instrument, Unamortized Discount

$ 4,330

Amortization of Debt Discount (Premium)

2,165

Non-Related Party 7 [Member]

OTHER DEBT (Details) - (2) [Line Items]

Notes Payable

$ 150,000

Investment Owned, Balance, Principal Amount

111,978

Debt Instrument, Interest Rate, Effective Percentage

15.00%

Interest Expense

8,858

Amortization of Debt Discount (Premium)

1,313

Debt Issuance Costs, Gross

$ 7,875

Amortization of Debt Issuance Costs

$ 7,875

Repayments of Debt

32,116

Non-Related Party 8 [Member]

OTHER DEBT (Details) - (2) [Line Items]

Investment Owned, Balance, Principal Amount

80,000

Debt Instrument, Interest Rate, Effective Percentage

4.00%

Debt Instrument, Increase, Accrued Interest

6,198

Non-Related Party 8 [Member] | Chief Executive Officer [Member]

OTHER DEBT (Details) - (2) [Line Items]

Convertible Notes Payable

$ 80,000

Non-Related Party 9 [Member]

OTHER DEBT (Details) - (2) [Line Items]

Investment Owned, Balance, Principal Amount

53,000

Debt Instrument, Interest Rate, Effective Percentage

12.00%

Interest Expense

$ 871

Non-Related Party 9 [Member] | Convertible Loans [Member]

OTHER DEBT (Details) - (2) [Line Items]

Notes Payable

$ 53,000

[1]

At March 31, 2017, the balance of $1,921,889 consisted of the following convertible loans:On March 19, 2014, we issued two Convertible Debentures in the amount of up to $500,000 each (total $1,000,000) to two non-related parties. During the year ended December 31, 2015, we recorded the first tranche of $15,000 each (total $30,000) of the funds was received during the first quarter of 2014. The notes carry interest at 8% and are due on the date that is two years from the execution and funding of the note. The note holders have the right to convert the notes into shares of Common Stock at a price of $0.20. At March 31, 2017, these convertible notes payable, at fair value, was recorded at $2,546.During June 2016, we issued a Convertible Debenture in the amount of $72,000 to a non-related party as a result of debt sale. The Note carries interest at 8% and is due on June 20, 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 our Common Stock for the fifteen trading days preceding the conversion date. At March 31, 2017, the convertible notes payable, at fair value, was recorded at $154,156.On March 3, 2016, we issued a "Back-end Note" in the amount of $100,000 to Coventry Enterprises, LLC ("Coventry"). The Note was funded on September 8, 2016. 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 average of the three lowest closing bid of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice. During March 2017, the Noteholder made a conversion of 15,500,000 shares of the company's restricted stock satisfying the Note of $43,400 with a fair value of $78,909 (See Note 6). At March 31, 2017, the convertible note payable, at fair value, was recorded at $130,861. The Note is in default.On March 31, 2017, we issued another convertible denture in the amount of $80,000 to Coventry Enterprises, LLC ("Coventry"). The note carries interest at 8% and is due on March 30, 2018, 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 of the lowest closing bid price of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice. In connection with the issuance of the convertible note payable, we recorded a day-one derivative loss of $108,021. At March 31, 2017, the convertible note payable, at fair value, was recorded at $186,429. At March 31, 2017, the convertible note payable, at fair value, was recorded at $130,861. The note carries an additional "Back-end Note" with the same terms as the original note that enables the lender to lend the Company another $80,000.On March 31, 2017, in connection with the issuance of a convertible note of $80,000, we granted three-year warrants to purchase an aggregate of 6,000,000 shares of our common stock at an exercise price of $0.005 per share. The warrants were valued at their fair value of $24,017 using the Black-Scholes method on March 31, 2017. The warrants expire on March 30, 2020 (See Note 7).During April 2016, we 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. In connection with the issuance of the convertible note payable, we recorded a day-one derivative loss of $39,089. During November 2016, the Noteholder made a conversion of 5,274,262 shares of our restricted stock satisfying the Note of $25,000 with a fair value of $44,008. During January 2017, the Noteholder made a conversion of 5,980,861 shares of the company's restricted stock satisfying the remaining Note of $25,000 in full with a fair value of $47,569(See Note 6).On March 28, 2016, we signed an expansion agreement with Brewer and Associates Consulting, LLC ("B+A") 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 our cash obligation of $36,000 per original agreement, we 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. One of the three convertible notes for $40,000 was issued to Greentree, and the other two convertible notes payable for a total of $80,000 were issued to B+A in April 2016.The $40,000 Note to Greentree bears annual interest rate of 12% and conversion price is the 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. In October 2016, Greentree made conversions of a total of 8,603,469 shares satisfying the note payable and accrued interest in full.The $80,000 Notes to B+A bear annual interest rate of 10% and conversion price is equal to 60% of the average of the three lowest volume weighted average prices for the three consecutive trading days immediately prior to but not including the conversion date. At March 31, 2017, the convertible notes payable, at fair value, was recorded at $146,909.During June 2016, the notes payable of $50,000 originated in January 2016 with accrued interest of $4,800 was assigned and sold to a non-related party in the form of a Convertible Redeemable Note (See Note 5(2)). The note carries interest at 8% and is due on June 16, 2017, unless previously converted into shares of restricted common stock. The Noteholder 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 our Common Stock for the fifteen trading days preceding the conversion date. At March 31, 2017, the balance of $54,800, at fair value, was recorded at $117,285.During July 2016, we issued a convertible note to a non-related party in the amount of $50,000 bearing monthly interest at a rate of 2.0%. The note holder has the right to convert the notes into shares of Common Stock at a price of $0.05. The note is due in six months from the execution and funding of the note. In connection with the issuance of this note, we issued 300,000 shares of our common stock (See Note 6). We recorded a debt discount in the amount of $2,345 to reflect the value of the common stock as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stock and additional paid-in capital. The debt discount was fully amortized. The remaining discount of $1,345 was amortized during the three-months ended March 31, 2017. The interest expense for the year ended March 31, 2017 is $5,667. At March 31, 2017, the convertible note payable at fair value net of discount is $8,479. On January 26, 2017, the principal and accrued interest was $56,567. During January 2017, 300,000 shares restricted, common stock were issued due to default on repayment (See Note 7).During January 2017, the Note was restated with principal amount of $56,567 bearing monthly interest rate of 2.5%. The New Note of $56,567 is due on July 26, 2017 and convertible at $0.05 per share. The loan is under personal guarantee by our President and CEO, Rik Deitsch. In connection with the issuance of this note, we issued 300,000 shares of our common stock (See Note 6). We have recorded a debt discount in the amount of $2,413 to reflect the value of the common stock as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stock and additional paid-in capital. The debt discount is amortized over the term of the Note. The discount of $858 was amortized during the three-months ended March 31, 2017. At March 31, 2017, the convertible note payable, at fair value, was recorded at $8,307 net of discount of $1,555.During August 2016, we signed a Secured & Collateralized Convertible Promissory Note for $52,500 to LG Capital Funding, LLC ("LG"). The note carries interest at 8% and is due on August 22, 2017, unless previously converted into shares of restricted common stock. LG has the right to convert the note, until is no longer outstanding into shares of Common Stock at a price of sixty percent (60%) of the average of the two lowest trading prices of our Common Stock for the fifteen trading days preceding the conversion date. The note carries an additional "Back-end Note" with the same terms as the original note that enables the lender to lend to us another $52,500. During February and March 2017, LG made the conversions of a total of 20,971,375 of our restricted stock satisfying the principal balance and accrued interest in full with a fair value of $94,857.The Back-end Note was funded during March 2017. In connection with the issuance of the convertible note payable, we recorded a day-one derivative loss of $38,404. At March 31, 2017, the convertible note payable, at fair value, was recorded at $107,002.During February 2017, we signed a Secured & Collateralized Convertible Promissory Note for $52,500 to LG Capital Funding, LLC ("LG"). The note carries interest at 8% and is due on February 1, 2018, unless previously converted into shares of restricted common stock. LG has the right to convert the note, until is no longer outstanding into shares of Common Stock at a price of sixty percent (60%) of the average of the two lowest trading prices of the Company's Common Stock for the fifteen trading days preceding the conversion date. The note carries an additional "Back-end Note" with the same terms as the original note that enables the lender to lend to us another $52,500. In connection with the issuance of the convertible note payable, we recorded a day-one derivative loss of $38,374. At March 31, 2017, the convertible note payable, at fair value, was recorded at $108,429.During August 2016, we issued a Convertible Debenture to a non-related party in the amount of $51,000. The note carries interest at 12% and matures on May 19, 2017. 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 sixty percent (60%) of the average of the three lowest trading prices of our Common Stock for the twenty trading days preceding the conversion date. During February and March 2017, the Note holder made the conversions of a total of 19,573,258 of our restricted stock satisfying the principal balance and accrued interest in full with a fair value of $98,147.During August 2016, we issued a Convertible Debenture to a non-related party in principal amount up to $225,000, the first tranche of $45,000 was funded during August 2016 and matures one year from the funding of the Note. The note carries interest at 6%. 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 sixty percent (60%) of the average of the three lowest trading prices of our Common Stock for the twenty trading days preceding the conversion date. In connection with the issuance of the convertible note payable, we recorded a day-one derivative loss of $37,932. At March 31, 2017, the convertible note payable, at fair value, was recorded at $75,450, net of debt discount of $3,000. We have recorded loan costs in the amount of $4,500 for the loan origination fees paid at inception date. The total loan cost of $4,500 was amortized over the term of the loan. Amortization for the three-months ended March 31, 2017 was $1,838. During March, 2017, the Note holder made a conversion of 8,000,000 shares of stock satisfying $17,117 of the principal balance and $1,000 of accrued interest for a fair value of $31,167. The remaining principal balance of $27,883, at fair value, was recorded at $53,769 net of discount of $1,162.The second tranche of $22,500 was funded during December 2016. We recorded loan costs in the amount of $2,250 for the loan origination fees paid at inception date. The total loan cost of $2,250 was amortized over the term of the loan. Amortization for the three-months ended March 31, 2017 was $563. At March 31, 2017, the convertible note payable, at fair value, was recorded at $43,113, net of debt discount of $1,500.During September 2016, the notes payable of $10,000 originated in December 2015 with accrued interest of $1,951 was assigned and sold to a non-related party in the form of a Convertible Redeemable Note. The note carries interest at 8% and is due on September 21, 2017, unless previously converted into shares of restricted common stock. The Noteholder 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 closing bid prices of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice. At March 31, 2017, the balance of $11,951, at fair value, was recorded at $22,864.During December, 2016, we issued a Convertible Debenture in the amount of $66,500 to Labrys Fund, LP ("Labrys"). The note carries interest at 12% and is due on June 6, 2017, unless previously converted into shares of restricted common stock. Labrys has the right to convert the note, until is no longer outstanding into shares of Common Stock at a sixty percent (60%) of the lowest trading price of our Common Stock for the twenty trading days preceding the conversion date. We issued 4,532,810 shares of common stock (the "Returnable Shares") to Labrys as a commitment fee, provided, however, the Returnable Shares must be returned to our treasury if Labry elects to convert, prior to the date which is one hundred eighty (180) days following the Issue Date, all or any part of the outstanding and unpaid principal amount or interest of this Note into shares of Common Stock. In March 2017, the amendment was signed to waive Labry to return the Commitment Shares back to our treasury (See Note 6). We have recorded a debt discount of $49,861 for the fair value of stock issued on the inception date. The total loan cost of $49,861 was amortized over the term of the loan. Amortization for the three-months ended March 31, 2017 was $25,497. At March 31, 2017, the convertible note payable, at fair value, was recorded at $121,752, net of debt discount of $44,478.During March 2017, we issued another Convertible Debenture in the amount of $66,500 to Labrys. The note carries interest at 12% and is due on September 10, 2017, unless previously converted into shares of restricted common stock. Labrys has the right to convert the note, until is no longer outstanding into shares of Common Stock at a sixty percent (60%) of the lowest trading price of our 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 $67,987. At March 31, 2017, the convertible note payable, at fair value, was recorded at $142,526. During April 2017, a conversion was made to satisfy a portion of the Note (See Note 9).During December 2016, we issued a Convertible Debenture to a non-related party in the amount of $110,000. The note carries interest at 12% and matures on September 8, 2017. 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 sixty percent (60%) of the lowest trading prices of our Common Stock for the twenty five trading days preceding the conversion date. At March 31, 2017, the convertible note payable, at fair value, was recorded at $235,698.During December 2016, we issued a Convertible Debenture to a non-related party in the amount of $67,500. The note carries interest at 12% and matures on December 8, 2017. 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 sixty percent (60%) of the lowest trading prices of the Company's Common Stock for the twenty five trading days preceding the conversion date. At March 31, 2017, the convertible note payable, at fair value, was recorded at $146,146.During December 2016, we issued a Secured & Collateralized Convertible Debenture to a non-related party in the amount of $50,000. The note carries interest at 8% and matures on December 23, 2017. 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 sixty percent (60%) of the lowest trading prices of our Common Stock for the twenty trading days including the conversion date. At March 31, 2017, the convertible note payable, at fair value, was recorded at $107,262.During January 2017, we issued a Convertible Debenture in the amount of $40,000 to a non-related party. The note carries interest at 8% and is due on January 17, 2018, 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 sixty percent of the lowest closing bid price of our Common Stock for the twenty prior trading days including the conversion date. In connection with the issuance of the convertible note payable, the Company encountered a day-one derivative loss of $30,925. At March 31, 2017, the convertible note payable, at fair value, was recorded at $85,965.In the evaluation of these financing arrangements, we 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. We 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.We 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 holders of these convertible notes have 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 our Company, dividend distribution or spin off, dilutive issuances of our stock, etc. If the lender receives additional shares of our commons stock due to any of the foregoing events or for other reasons, then this may have an extremely dilutive effect on the existing shareholders. Such dilution would likely result in a significant drop in the per share price of our common stock. The potential dilutive nature of this note presents a very high degree of risk to us and our shareholders.

OTHER DEBT (Details) - (3)

OTHER DEBT (Details) - (3) - USD ($)		Mar. 31, 2017	Jun. 30, 2016	Mar. 28, 2016	Mar. 24, 2016	Mar. 13, 2016	Mar. 06, 2016	Mar. 03, 2016	Feb. 26, 2016	Apr. 30, 2017	Mar. 31, 2017	Feb. 28, 2017	Jan. 31, 2017	Dec. 31, 2016	Nov. 30, 2016	Sep. 30, 2016	Aug. 31, 2016	Jun. 30, 2016	Apr. 30, 2016	Mar. 31, 2017	Mar. 31, 2017	Mar. 31, 2016	Jan. 30, 2017	Jan. 26, 2017	Jul. 31, 2016	Dec. 31, 2015	Oct. 31, 2015	Mar. 19, 2014
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable	[1]	$ 1,921,889									$ 1,921,889			$ 1,423,012						$ 1,921,889	$ 1,921,889
Convertible Debt		2,546									2,546			3,474						2,546	2,546
Derivative, Loss on Derivative																					429,551	$ 682,624
Convertible Debt, Fair Value Disclosures		$ 2,056,494									$ 2,056,494			$ 1,672,728						$ 2,056,494	$ 2,056,494
Common Stock, Shares, Issued (in Shares)		368,238,811									368,238,811			295,065,317						368,238,811	368,238,811
Debt Instrument, Unamortized Discount		$ 29,104									$ 29,104			$ 59,300						$ 29,104	$ 29,104
Amortization of Debt Discount (Premium)																					32,609	24,769
Interest Expense																					92,540	$ 63,167
Accrued Liabilities, Current		1,032,809									1,032,809			1,013,615						1,032,809	1,032,809						$ 3
Non-Related Party 10 [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable		2,546									2,546									2,546	2,546							$ 1,000,000
Debt Instrument, Interest Rate, Effective Percentage																										8.00%
Debt Instrument, Convertible, Conversion Price (in Dollars per share)																										$ 0.20
Non-Related Party 10 [Member] | Portion [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable																												$ 500,000
Non-Related Party 10 [Member] | Tranche [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable																										$ 15,000
Non-Related Party 10 [Member] | Total Tranche [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Debt																										$ 30,000
Non-Related Party 11 [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable		154,156	$ 72,000								154,156							$ 72,000		154,156	154,156
Debt Instrument, Interest Rate, Effective Percentage			8.00%															8.00%
Debt Conversion, Description			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 our Common Stock for the fifteen trading days preceding the conversion date
Coventry [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable		$ 80,000						$ 100,000			$ 80,000									$ 80,000	$ 80,000
Debt Instrument, Interest Rate, Effective Percentage		8.00%						8.00%			8.00%									8.00%	8.00%
Debt Conversion, Description		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 of the lowest closing bid price of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice						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 average of the three lowest closing bid of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice
Conversion of Stock, Shares Converted (in Shares)											15,500,000
Repayments of Notes Payable											$ 43,400
Debt Conversion, Converted Instrument, Amount											78,909
Notes Payable, Fair Value Disclosure		$ 130,861									130,861									$ 130,861	$ 130,861
Derivative, Loss on Derivative		108,021
Convertible Debt, Fair Value Disclosures		$ 186,429									$ 186,429									$ 186,429	$ 186,429
Class of Warrant or Right, Outstanding (in Shares)		6,000,000									6,000,000									6,000,000	6,000,000
Investment Warrants, Exercise Price (in Dollars per share)																					$ 0.005
Warrants and Rights Outstanding		$ 24,017									$ 24,017									$ 24,017	$ 24,017
Debt Conversion, Converted Instrument, Shares Issued (in Shares)										500,000
Debt Conversion, Original Debt, Amount											43,400
Coventry [Member] | Authorized Back-end Note [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable		80,000									80,000									80,000	80,000
Greentree Financial Group Inc [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable													$ 25,000		$ 25,000
Convertible Debt																			$ 250,000
Debt Conversion, Description																			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.
Conversion of Stock, Shares Converted (in Shares)													5,980,861
Notes Payable, Fair Value Disclosure													$ 47,569		$ 44,008
Derivative, Loss on Derivative																			$ 39,089
Debt Conversion, Converted Instrument, Shares Issued (in Shares)															5,274,262
Debt Conversion, Converted Instrument, Warrants or Options Issued (in Shares)													5,980,861
Debt Conversion, Original Debt, Amount													$ 25,000
Greentree Financial Group Inc [Member] | Tranche [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Debt																			$ 50,000
Greentree Financial Group Inc [Member] | Convertible Loans [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable				$ 40,000
Debt Instrument, Convertible, Conversion Price (in Dollars per share)				$ 0.10
Debt Conversion, Converted Instrument, Shares Issued (in Shares)				8,603,469
Debt Conversion, Converted Instrument, Rate				12.00%
Brewer And Associates Consulting LLC [Member] | Convertible Loans [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable				$ 80,000
Convertible Debt				$ 120,000
Debt Instrument, Interest Rate, Effective Percentage				10.00%
Convertible Debt, Fair Value Disclosures				$ 146,909
Monthly Consulting Fee				7,000
Short-term Debt				$ 36,000
Non-Related Party 12 [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable		54,800	$ 50,000								54,800							$ 50,000		54,800	54,800
Debt Instrument, Interest Rate, Effective Percentage			8.00%															8.00%
Notes Payable, Fair Value Disclosure		117,285									117,285									117,285	117,285
Non-Related Party 12 [Member] | Tranche [Member]
OTHER DEBT (Details) - (3) [Line Items]
Debt Instrument, Increase, Accrued Interest																		$ 4,800
Non-Related Party 13 [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable																								$ 56,567	$ 50,000
Debt Instrument, Interest Rate, Effective Percentage																									2.00%
Debt Instrument, Convertible, Conversion Price (in Dollars per share)																									$ 0.05
Notes Payable, Fair Value Disclosure		8,479									8,479									8,479	8,479
Common Stock, Shares, Issued (in Shares)																							300,000		300,000
Debt Instrument, Unamortized Discount																									$ 2,345
Amortization of Debt Discount (Premium)																					1,345
Interest Expense																					5,667
Non-Related Party 14 [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable																							$ 56,567
Debt Instrument, Interest Rate, Effective Percentage																							2.50%
Debt Instrument, Convertible, Conversion Price (in Dollars per share)																							$ 0.05
Convertible Debt, Fair Value Disclosures		8,307									8,307									8,307	8,307
Common Stock, Shares, Issued (in Shares)																							300,000
Debt Instrument, Unamortized Discount		1,555									1,555									$ 1,555	1,555		$ 2,413
Amortization of Debt Discount (Premium)																					858
LG Capital Funding[Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable												$ 52,500					$ 52,500
Debt Instrument, Interest Rate, Effective Percentage																	8.00%
Debt Conversion, Description												LG 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 average of the two lowest trading prices of the Company’s Common Stock for the fifteen trading days preceding the conversion date					LG 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 average of the two lowest trading prices of our Common Stock for the fifteen trading days preceding the conversion date
Conversion of Stock, Shares Converted (in Shares)					10,597,122	3,059,501	4,633,425		2,681,327											20,971,375
Debt Conversion, Converted Instrument, Amount					$ 39,700	$ 16,016	$ 20,760		$ 18,381											$ 94,857
Notes Payable, Fair Value Disclosure		108,429									108,429									108,429	108,429
Derivative, Loss on Derivative											38,404	$ 38,374
Convertible Debt, Fair Value Disclosures		107,002									107,002									$ 107,002	107,002
Debt Conversion, Converted Instrument, Shares Issued (in Shares)																				20,971,375
Debt Conversion, Original Debt, Amount																				$ 52,500
LG Capital Funding[Member] | Back End Note[Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable												$ 52,500					$ 52,500
LG Capital Funding[Member] | Back End Note[Member]
OTHER DEBT (Details) - (3) [Line Items]
Debt Instrument, Interest Rate, Effective Percentage												8.00%
Non-Related Party 15 [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable																	$ 51,000
Debt Instrument, Interest Rate, Effective Percentage																	12.00%
Debt Conversion, Description																	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 sixty percent (60%) of the average of the three lowest trading prices of our Common Stock for the twenty trading days preceding the conversion date
Notes Payable, Fair Value Disclosure		98,147									98,147									$ 98,147	98,147
Debt Conversion, Converted Instrument, Shares Issued (in Shares)																				19,573,258
Non-Related Party 16 [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Debt																	$ 225,000
Non-Related Party 16 [Member] | First Tranche [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Debt																	$ 45,000
Debt Instrument, Interest Rate, Effective Percentage																	6.00%
Debt Conversion, Description																	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 sixty percent (60%) of the average of the three lowest trading prices of our Common Stock for the twenty trading days preceding the conversion date
Debt Conversion, Converted Instrument, Amount											31,167
Derivative, Loss on Derivative																	$ 37,932
Convertible Debt, Fair Value Disclosures		53,769									$ 53,769						75,450			$ 53,769	53,769
Debt Conversion, Converted Instrument, Shares Issued (in Shares)											8,000,000
Debt Instrument, Unamortized Discount		1,162									$ 1,162						3,000			1,162	1,162
Interest Expense											1,000
Debt Issuance Costs, Gross																	$ 4,500
Amortization of Debt Issuance Costs																					4,500
Accrued Liabilities, Current		1,838									1,838									1,838	1,838
Debt Conversion, Original Debt, Amount											17,117
Investment Owned, Balance, Principal Amount		27,883									27,883									27,883	27,883
Non-Related Party 16 [Member] | Second Tranche [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Debt														22,500
Convertible Debt, Fair Value Disclosures		43,113									43,113									43,113	43,113
Debt Instrument, Unamortized Discount		1,500									1,500									1,500	1,500
Debt Issuance Costs, Gross														2,250
Amortization of Debt Issuance Costs														2,250
Amortization																					563
Non-Related Party 17 [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable																$ 10,000
Debt Instrument, Interest Rate, Effective Percentage																8.00%
Debt Conversion, Description																The Noteholder 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 closing bid prices of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice
Notes Payable, Fair Value Disclosure		22,864									22,864									22,864	22,864
Debt Instrument, Increase, Accrued Interest																$ 1,951
Non-Related Party 17 [Member] | Convertible Loans [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable		11,951									11,951									11,951	11,951
Labrys [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable														$ 66,500
Debt Instrument, Interest Rate, Effective Percentage														12.00%
Debt Conversion, Description														Labrys has the right to convert the note, until is no longer outstanding into shares of Common Stock at a sixty percent (60%) of the lowest trading price of our Common Stock for the twenty trading days preceding the conversion date
Notes Payable, Fair Value Disclosure		121,752									121,752									121,752	121,752
Common Stock, Shares, Issued (in Shares)														4,532,810
Debt Instrument, Unamortized Discount		44,478									44,478			$ 49,861						44,478	44,478
Amortization of Debt Issuance Costs														49,861
Amortization																					25,497
Larbys 2 [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable		$ 66,500									$ 66,500									$ 66,500	$ 66,500
Debt Instrument, Interest Rate, Effective Percentage		12.00%									12.00%									12.00%	12.00%
Debt Conversion, Description											Labrys has the right to convert the note, until is no longer outstanding into shares of Common Stock at a sixty percent (60%) of the lowest trading price of our Common Stock for the twenty trading days preceding the conversion date
Notes Payable, Fair Value Disclosure		$ 142,526									$ 142,526									$ 142,526	$ 142,526
Derivative, Loss on Derivative											67,987
Non-Related Party 18 [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable														$ 110,000
Debt Instrument, Interest Rate, Effective Percentage														12.00%
Debt Conversion, Description														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 sixty percent (60%) of the lowest trading prices of our Common Stock for the twenty five trading days preceding the conversion date
Convertible Debt, Fair Value Disclosures														$ 235,698
Non-Related Party 19 [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable														$ 67,500
Debt Instrument, Interest Rate, Effective Percentage														12.00%
Debt Conversion, Description														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 sixty percent (60%) of the lowest trading prices of the Company’s Common Stock for the twenty five trading days preceding the conversion date
Notes Payable, Fair Value Disclosure														$ 146,146
Non-Related Party 20 [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable														$ 50,000
Debt Instrument, Interest Rate, Effective Percentage														8.00%
Debt Conversion, Description														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 sixty percent (60%) of the lowest trading prices of our Common Stock for the twenty trading days including the conversion date
Notes Payable, Fair Value Disclosure														$ 107,262
Non-Related Party 21 [Member]
OTHER DEBT (Details) - (3) [Line Items]
Convertible Notes Payable													$ 40,000
Debt Instrument, Interest Rate, Effective Percentage													8.00%
Notes Payable, Fair Value Disclosure		$ 85,965									$ 85,965									$ 85,965	$ 85,965
Derivative, Loss on Derivative													$ 30,925
[1]	At March 31, 2017, the balance of $1,921,889 consisted of the following convertible loans:On March 19, 2014, we issued two Convertible Debentures in the amount of up to $500,000 each (total $1,000,000) to two non-related parties. During the year ended December 31, 2015, we recorded the first tranche of $15,000 each (total $30,000) of the funds was received during the first quarter of 2014. The notes carry interest at 8% and are due on the date that is two years from the execution and funding of the note. The note holders have the right to convert the notes into shares of Common Stock at a price of $0.20. At March 31, 2017, these convertible notes payable, at fair value, was recorded at $2,546.During June 2016, we issued a Convertible Debenture in the amount of $72,000 to a non-related party as a result of debt sale. The Note carries interest at 8% and is due on June 20, 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 our Common Stock for the fifteen trading days preceding the conversion date. At March 31, 2017, the convertible notes payable, at fair value, was recorded at $154,156.On March 3, 2016, we issued a "Back-end Note" in the amount of $100,000 to Coventry Enterprises, LLC ("Coventry"). The Note was funded on September 8, 2016. 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 average of the three lowest closing bid of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice. During March 2017, the Noteholder made a conversion of 15,500,000 shares of the company's restricted stock satisfying the Note of $43,400 with a fair value of $78,909 (See Note 6). At March 31, 2017, the convertible note payable, at fair value, was recorded at $130,861. The Note is in default.On March 31, 2017, we issued another convertible denture in the amount of $80,000 to Coventry Enterprises, LLC ("Coventry"). The note carries interest at 8% and is due on March 30, 2018, 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 of the lowest closing bid price of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice. In connection with the issuance of the convertible note payable, we recorded a day-one derivative loss of $108,021. At March 31, 2017, the convertible note payable, at fair value, was recorded at $186,429. At March 31, 2017, the convertible note payable, at fair value, was recorded at $130,861. The note carries an additional "Back-end Note" with the same terms as the original note that enables the lender to lend the Company another $80,000.On March 31, 2017, in connection with the issuance of a convertible note of $80,000, we granted three-year warrants to purchase an aggregate of 6,000,000 shares of our common stock at an exercise price of $0.005 per share. The warrants were valued at their fair value of $24,017 using the Black-Scholes method on March 31, 2017. The warrants expire on March 30, 2020 (See Note 7).During April 2016, we 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. In connection with the issuance of the convertible note payable, we recorded a day-one derivative loss of $39,089. During November 2016, the Noteholder made a conversion of 5,274,262 shares of our restricted stock satisfying the Note of $25,000 with a fair value of $44,008. During January 2017, the Noteholder made a conversion of 5,980,861 shares of the company's restricted stock satisfying the remaining Note of $25,000 in full with a fair value of $47,569(See Note 6).On March 28, 2016, we signed an expansion agreement with Brewer and Associates Consulting, LLC ("B+A") 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 our cash obligation of $36,000 per original agreement, we 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. One of the three convertible notes for $40,000 was issued to Greentree, and the other two convertible notes payable for a total of $80,000 were issued to B+A in April 2016.The $40,000 Note to Greentree bears annual interest rate of 12% and conversion price is the 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. In October 2016, Greentree made conversions of a total of 8,603,469 shares satisfying the note payable and accrued interest in full.The $80,000 Notes to B+A bear annual interest rate of 10% and conversion price is equal to 60% of the average of the three lowest volume weighted average prices for the three consecutive trading days immediately prior to but not including the conversion date. At March 31, 2017, the convertible notes payable, at fair value, was recorded at $146,909.During June 2016, the notes payable of $50,000 originated in January 2016 with accrued interest of $4,800 was assigned and sold to a non-related party in the form of a Convertible Redeemable Note (See Note 5(2)). The note carries interest at 8% and is due on June 16, 2017, unless previously converted into shares of restricted common stock. The Noteholder 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 our Common Stock for the fifteen trading days preceding the conversion date. At March 31, 2017, the balance of $54,800, at fair value, was recorded at $117,285.During July 2016, we issued a convertible note to a non-related party in the amount of $50,000 bearing monthly interest at a rate of 2.0%. The note holder has the right to convert the notes into shares of Common Stock at a price of $0.05. The note is due in six months from the execution and funding of the note. In connection with the issuance of this note, we issued 300,000 shares of our common stock (See Note 6). We recorded a debt discount in the amount of $2,345 to reflect the value of the common stock as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stock and additional paid-in capital. The debt discount was fully amortized. The remaining discount of $1,345 was amortized during the three-months ended March 31, 2017. The interest expense for the year ended March 31, 2017 is $5,667. At March 31, 2017, the convertible note payable at fair value net of discount is $8,479. On January 26, 2017, the principal and accrued interest was $56,567. During January 2017, 300,000 shares restricted, common stock were issued due to default on repayment (See Note 7).During January 2017, the Note was restated with principal amount of $56,567 bearing monthly interest rate of 2.5%. The New Note of $56,567 is due on July 26, 2017 and convertible at $0.05 per share. The loan is under personal guarantee by our President and CEO, Rik Deitsch. In connection with the issuance of this note, we issued 300,000 shares of our common stock (See Note 6). We have recorded a debt discount in the amount of $2,413 to reflect the value of the common stock as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stock and additional paid-in capital. The debt discount is amortized over the term of the Note. The discount of $858 was amortized during the three-months ended March 31, 2017. At March 31, 2017, the convertible note payable, at fair value, was recorded at $8,307 net of discount of $1,555.During August 2016, we signed a Secured & Collateralized Convertible Promissory Note for $52,500 to LG Capital Funding, LLC ("LG"). The note carries interest at 8% and is due on August 22, 2017, unless previously converted into shares of restricted common stock. LG has the right to convert the note, until is no longer outstanding into shares of Common Stock at a price of sixty percent (60%) of the average of the two lowest trading prices of our Common Stock for the fifteen trading days preceding the conversion date. The note carries an additional "Back-end Note" with the same terms as the original note that enables the lender to lend to us another $52,500. During February and March 2017, LG made the conversions of a total of 20,971,375 of our restricted stock satisfying the principal balance and accrued interest in full with a fair value of $94,857.The Back-end Note was funded during March 2017. In connection with the issuance of the convertible note payable, we recorded a day-one derivative loss of $38,404. At March 31, 2017, the convertible note payable, at fair value, was recorded at $107,002.During February 2017, we signed a Secured & Collateralized Convertible Promissory Note for $52,500 to LG Capital Funding, LLC ("LG"). The note carries interest at 8% and is due on February 1, 2018, unless previously converted into shares of restricted common stock. LG has the right to convert the note, until is no longer outstanding into shares of Common Stock at a price of sixty percent (60%) of the average of the two lowest trading prices of the Company's Common Stock for the fifteen trading days preceding the conversion date. The note carries an additional "Back-end Note" with the same terms as the original note that enables the lender to lend to us another $52,500. In connection with the issuance of the convertible note payable, we recorded a day-one derivative loss of $38,374. At March 31, 2017, the convertible note payable, at fair value, was recorded at $108,429.During August 2016, we issued a Convertible Debenture to a non-related party in the amount of $51,000. The note carries interest at 12% and matures on May 19, 2017. 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 sixty percent (60%) of the average of the three lowest trading prices of our Common Stock for the twenty trading days preceding the conversion date. During February and March 2017, the Note holder made the conversions of a total of 19,573,258 of our restricted stock satisfying the principal balance and accrued interest in full with a fair value of $98,147.During August 2016, we issued a Convertible Debenture to a non-related party in principal amount up to $225,000, the first tranche of $45,000 was funded during August 2016 and matures one year from the funding of the Note. The note carries interest at 6%. 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 sixty percent (60%) of the average of the three lowest trading prices of our Common Stock for the twenty trading days preceding the conversion date. In connection with the issuance of the convertible note payable, we recorded a day-one derivative loss of $37,932. At March 31, 2017, the convertible note payable, at fair value, was recorded at $75,450, net of debt discount of $3,000. We have recorded loan costs in the amount of $4,500 for the loan origination fees paid at inception date. The total loan cost of $4,500 was amortized over the term of the loan. Amortization for the three-months ended March 31, 2017 was $1,838. During March, 2017, the Note holder made a conversion of 8,000,000 shares of stock satisfying $17,117 of the principal balance and $1,000 of accrued interest for a fair value of $31,167. The remaining principal balance of $27,883, at fair value, was recorded at $53,769 net of discount of $1,162.The second tranche of $22,500 was funded during December 2016. We recorded loan costs in the amount of $2,250 for the loan origination fees paid at inception date. The total loan cost of $2,250 was amortized over the term of the loan. Amortization for the three-months ended March 31, 2017 was $563. At March 31, 2017, the convertible note payable, at fair value, was recorded at $43,113, net of debt discount of $1,500.During September 2016, the notes payable of $10,000 originated in December 2015 with accrued interest of $1,951 was assigned and sold to a non-related party in the form of a Convertible Redeemable Note. The note carries interest at 8% and is due on September 21, 2017, unless previously converted into shares of restricted common stock. The Noteholder 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 closing bid prices of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice. At March 31, 2017, the balance of $11,951, at fair value, was recorded at $22,864.During December, 2016, we issued a Convertible Debenture in the amount of $66,500 to Labrys Fund, LP ("Labrys"). The note carries interest at 12% and is due on June 6, 2017, unless previously converted into shares of restricted common stock. Labrys has the right to convert the note, until is no longer outstanding into shares of Common Stock at a sixty percent (60%) of the lowest trading price of our Common Stock for the twenty trading days preceding the conversion date. We issued 4,532,810 shares of common stock (the "Returnable Shares") to Labrys as a commitment fee, provided, however, the Returnable Shares must be returned to our treasury if Labry elects to convert, prior to the date which is one hundred eighty (180) days following the Issue Date, all or any part of the outstanding and unpaid principal amount or interest of this Note into shares of Common Stock. In March 2017, the amendment was signed to waive Labry to return the Commitment Shares back to our treasury (See Note 6). We have recorded a debt discount of $49,861 for the fair value of stock issued on the inception date. The total loan cost of $49,861 was amortized over the term of the loan. Amortization for the three-months ended March 31, 2017 was $25,497. At March 31, 2017, the convertible note payable, at fair value, was recorded at $121,752, net of debt discount of $44,478.During March 2017, we issued another Convertible Debenture in the amount of $66,500 to Labrys. The note carries interest at 12% and is due on September 10, 2017, unless previously converted into shares of restricted common stock. Labrys has the right to convert the note, until is no longer outstanding into shares of Common Stock at a sixty percent (60%) of the lowest trading price of our 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 $67,987. At March 31, 2017, the convertible note payable, at fair value, was recorded at $142,526. During April 2017, a conversion was made to satisfy a portion of the Note (See Note 9).During December 2016, we issued a Convertible Debenture to a non-related party in the amount of $110,000. The note carries interest at 12% and matures on September 8, 2017. 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 sixty percent (60%) of the lowest trading prices of our Common Stock for the twenty five trading days preceding the conversion date. At March 31, 2017, the convertible note payable, at fair value, was recorded at $235,698.During December 2016, we issued a Convertible Debenture to a non-related party in the amount of $67,500. The note carries interest at 12% and matures on December 8, 2017. 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 sixty percent (60%) of the lowest trading prices of the Company's Common Stock for the twenty five trading days preceding the conversion date. At March 31, 2017, the convertible note payable, at fair value, was recorded at $146,146.During December 2016, we issued a Secured & Collateralized Convertible Debenture to a non-related party in the amount of $50,000. The note carries interest at 8% and matures on December 23, 2017. 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 sixty percent (60%) of the lowest trading prices of our Common Stock for the twenty trading days including the conversion date. At March 31, 2017, the convertible note payable, at fair value, was recorded at $107,262.During January 2017, we issued a Convertible Debenture in the amount of $40,000 to a non-related party. The note carries interest at 8% and is due on January 17, 2018, 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 sixty percent of the lowest closing bid price of our Common Stock for the twenty prior trading days including the conversion date. In connection with the issuance of the convertible note payable, the Company encountered a day-one derivative loss of $30,925. At March 31, 2017, the convertible note payable, at fair value, was recorded at $85,965.In the evaluation of these financing arrangements, we 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. We 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.We 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 holders of these convertible notes have 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 our Company, dividend distribution or spin off, dilutive issuances of our stock, etc. If the lender receives additional shares of our commons stock due to any of the foregoing events or for other reasons, then this may have an extremely dilutive effect on the existing shareholders. Such dilution would likely result in a significant drop in the per share price of our common stock. The potential dilutive nature of this note presents a very high degree of risk to us and our shareholders.

OTHER DEBT (Details) - Schedule

OTHER DEBT (Details) - Schedule of other debt - USD ($)		Mar. 31, 2017	Dec. 31, 2016
OTHER DEBT (Details) - Schedule of other debt [Line Items]
Note payable and Convertible note payable, at fair value Related Party	[1]	$ 111,407	$ 200,000
Notes payable Non Related Parties (Net of discount of $5,906 and $9,584, respectively)	[2]	992,159	956,950
Convertible notes payable, at fair value (Net of discount of $23,198 and $49,716, respectively)	[3]	1,921,889	1,423,012
Ending balances		$ 3,025,455	$ 2,579,962
[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 principal balance in full as of December 31, 2016. During the three-months ended March 31, 2017, we made the payment of $10,000 of the accrued interest. At March 31, 2017, we owed this director accrued interest of $134,488.In August 2016, we issued two Promissory Notes for a total of $200,000 ($100,000 each) to one of our directors' owned Companies. The notes carry interest at 12% annually and are due on the date that is three-months from the execution and funding of the note. During the three-months ended March 31, 2017, we repaid principal balance of $6,365. The loan is in default and negotiation for settlement. Upon default, the Notes become convertible at $0.008 per share. The convertible note payable, at fair value, was recorded at $111,407. During April 2017, the Notes with accrued interest were restated (See Note 10).
[2]	At March 31, 2017, the balance of $992,159 consisted of the following loans:On August 2, 2011 under a settlement agreement with Liquid Packaging Resources, Inc. ("LPR"), we 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). We repaid $25,000 during the six months ended March 31, 2012. We 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 our 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 us.At March 31, 2017, we owed University Centre West Ltd. approximately $55,410, which was assigned and sold to Southridge and subsequently reverted back to us.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 in one year from the execution and funding of the note. The interest expense for the three-months ended March 31, 2017 is $250.In May 2016, the Company issued a promissory note to a non-related party in the amount of $75,000 bearing monthly interest at a rate of 2%. The note was due in six months from the execution and funding of the note. The loan is in default and negotiation of settlement. The interest expense for the three-months endued March 31, 2017 is $4,500.In June 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 was due in six months from the execution and funding of the note. The loan is in default and negotiation of settlement. The interest expense for the three-months endued March 31, 2017 is $3,000.During August 2016, we issued a promissory note to a non-related party in the amount of $150,000 bearing monthly interest at a rate of 2.5%. The note was due in six months from the execution and funding of the note. In connection with the issuance of this promissory note, we issued 100,000 shares of our common stock. We recorded a debt discount in the amount of $800 to reflect the value of the common stock as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stock and additional paid-in capital. The discount was fully amortized as of March 31, 2017. Amortization for the debt discount for the three-months ended March 31, 2017 was $200. The interest expense for the three-months ended March 31, 2017 is $11,250. During March 2017, we issued a total of 50,000 restricted shares due to the default on repayment. The shares were valued at a fair value of $275 (See Note 6). The loan was in default as of March 31, 2017. During April 2017, the Note of $150,000 with accrued interest was restated (See Note 10).On September 26, 2016, we issued a promissory note to a non-related party in the amount of $75,000 bearing interest at 10% annually. The note is due in one year from the execution and funding of the note. In the event of our failure to pay the Note in a timely fashion, the Noteholder would receive 100,000 shares restricted, common stock on the date that is 10 business days after the maturity date. The interest expense for the three-month period ended March 31, 2017 is $1,875.In October 2016, we 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, we issued 600,000 shares of our common stock (See Note 6). We recorded a debt discount in the amount of $4,330 to reflect the value of the common stock as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stock and additional paid-in capital. The total discount of $4,330 was fully amortized as of March 31, 2017. Amortization for the debt discount for the three-months ended March 31, 2017 was $2,165. The interest expense for the three-months ended March 31, 2017 was $3,000.During November 2016, we received a loan for a total of $150,000 from a non-related party. The loan is repaid through scheduled payments through June 2018 along with interest on average 15% annum. We have recorded loan costs in the amount of $7,875 for the loan origination fees paid at inception date. The total loan cost of $7,875 is amortized over the term of the loan. Amortization for the three-months ended March 31, 2017 was $1,313. At March 31, 2017, repayment of $32,116 was made. The interest expense for the three-months ended March 31, 2017 is $8,858. At March 31, 2017, the principal balance of the loan net of discount is $111,978.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 was due on December 7, 2016. The Note reverted back as the promissory note upon maturity date. At March 31, 2017, the principal balance is $80,000 with accrued interest of $6,198.In February 2017, we issued a Convertible Promissory Note for $53,000 to a non-related party. The note carries interest at 12% annually and are due November 12, 2017. The Holder has the right to convert the loan, beginning on the date which is one hundred eighty (180) days following the date of the Note, into common stock at a price of sixty percent (60%) of the average of the three lowest trading prices of our Common Stock for the fifteen trading days preceding the conversion date. At March 31, 2017, the principal balance is $53,000 with accrued interest of $871.
[3]	At March 31, 2017, the balance of $1,921,889 consisted of the following convertible loans:On March 19, 2014, we issued two Convertible Debentures in the amount of up to $500,000 each (total $1,000,000) to two non-related parties. During the year ended December 31, 2015, we recorded the first tranche of $15,000 each (total $30,000) of the funds was received during the first quarter of 2014. The notes carry interest at 8% and are due on the date that is two years from the execution and funding of the note. The note holders have the right to convert the notes into shares of Common Stock at a price of $0.20. At March 31, 2017, these convertible notes payable, at fair value, was recorded at $2,546.During June 2016, we issued a Convertible Debenture in the amount of $72,000 to a non-related party as a result of debt sale. The Note carries interest at 8% and is due on June 20, 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 our Common Stock for the fifteen trading days preceding the conversion date. At March 31, 2017, the convertible notes payable, at fair value, was recorded at $154,156.On March 3, 2016, we issued a "Back-end Note" in the amount of $100,000 to Coventry Enterprises, LLC ("Coventry"). The Note was funded on September 8, 2016. 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 average of the three lowest closing bid of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice. During March 2017, the Noteholder made a conversion of 15,500,000 shares of the company's restricted stock satisfying the Note of $43,400 with a fair value of $78,909 (See Note 6). At March 31, 2017, the convertible note payable, at fair value, was recorded at $130,861. The Note is in default.On March 31, 2017, we issued another convertible denture in the amount of $80,000 to Coventry Enterprises, LLC ("Coventry"). The note carries interest at 8% and is due on March 30, 2018, 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 of the lowest closing bid price of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice. In connection with the issuance of the convertible note payable, we recorded a day-one derivative loss of $108,021. At March 31, 2017, the convertible note payable, at fair value, was recorded at $186,429. At March 31, 2017, the convertible note payable, at fair value, was recorded at $130,861. The note carries an additional "Back-end Note" with the same terms as the original note that enables the lender to lend the Company another $80,000.On March 31, 2017, in connection with the issuance of a convertible note of $80,000, we granted three-year warrants to purchase an aggregate of 6,000,000 shares of our common stock at an exercise price of $0.005 per share. The warrants were valued at their fair value of $24,017 using the Black-Scholes method on March 31, 2017. The warrants expire on March 30, 2020 (See Note 7).During April 2016, we 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. In connection with the issuance of the convertible note payable, we recorded a day-one derivative loss of $39,089. During November 2016, the Noteholder made a conversion of 5,274,262 shares of our restricted stock satisfying the Note of $25,000 with a fair value of $44,008. During January 2017, the Noteholder made a conversion of 5,980,861 shares of the company's restricted stock satisfying the remaining Note of $25,000 in full with a fair value of $47,569(See Note 6).On March 28, 2016, we signed an expansion agreement with Brewer and Associates Consulting, LLC ("B+A") 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 our cash obligation of $36,000 per original agreement, we 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. One of the three convertible notes for $40,000 was issued to Greentree, and the other two convertible notes payable for a total of $80,000 were issued to B+A in April 2016.The $40,000 Note to Greentree bears annual interest rate of 12% and conversion price is the 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. In October 2016, Greentree made conversions of a total of 8,603,469 shares satisfying the note payable and accrued interest in full.The $80,000 Notes to B+A bear annual interest rate of 10% and conversion price is equal to 60% of the average of the three lowest volume weighted average prices for the three consecutive trading days immediately prior to but not including the conversion date. At March 31, 2017, the convertible notes payable, at fair value, was recorded at $146,909.During June 2016, the notes payable of $50,000 originated in January 2016 with accrued interest of $4,800 was assigned and sold to a non-related party in the form of a Convertible Redeemable Note (See Note 5(2)). The note carries interest at 8% and is due on June 16, 2017, unless previously converted into shares of restricted common stock. The Noteholder 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 our Common Stock for the fifteen trading days preceding the conversion date. At March 31, 2017, the balance of $54,800, at fair value, was recorded at $117,285.During July 2016, we issued a convertible note to a non-related party in the amount of $50,000 bearing monthly interest at a rate of 2.0%. The note holder has the right to convert the notes into shares of Common Stock at a price of $0.05. The note is due in six months from the execution and funding of the note. In connection with the issuance of this note, we issued 300,000 shares of our common stock (See Note 6). We recorded a debt discount in the amount of $2,345 to reflect the value of the common stock as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stock and additional paid-in capital. The debt discount was fully amortized. The remaining discount of $1,345 was amortized during the three-months ended March 31, 2017. The interest expense for the year ended March 31, 2017 is $5,667. At March 31, 2017, the convertible note payable at fair value net of discount is $8,479. On January 26, 2017, the principal and accrued interest was $56,567. During January 2017, 300,000 shares restricted, common stock were issued due to default on repayment (See Note 7).During January 2017, the Note was restated with principal amount of $56,567 bearing monthly interest rate of 2.5%. The New Note of $56,567 is due on July 26, 2017 and convertible at $0.05 per share. The loan is under personal guarantee by our President and CEO, Rik Deitsch. In connection with the issuance of this note, we issued 300,000 shares of our common stock (See Note 6). We have recorded a debt discount in the amount of $2,413 to reflect the value of the common stock as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stock and additional paid-in capital. The debt discount is amortized over the term of the Note. The discount of $858 was amortized during the three-months ended March 31, 2017. At March 31, 2017, the convertible note payable, at fair value, was recorded at $8,307 net of discount of $1,555.During August 2016, we signed a Secured & Collateralized Convertible Promissory Note for $52,500 to LG Capital Funding, LLC ("LG"). The note carries interest at 8% and is due on August 22, 2017, unless previously converted into shares of restricted common stock. LG has the right to convert the note, until is no longer outstanding into shares of Common Stock at a price of sixty percent (60%) of the average of the two lowest trading prices of our Common Stock for the fifteen trading days preceding the conversion date. The note carries an additional "Back-end Note" with the same terms as the original note that enables the lender to lend to us another $52,500. During February and March 2017, LG made the conversions of a total of 20,971,375 of our restricted stock satisfying the principal balance and accrued interest in full with a fair value of $94,857.The Back-end Note was funded during March 2017. In connection with the issuance of the convertible note payable, we recorded a day-one derivative loss of $38,404. At March 31, 2017, the convertible note payable, at fair value, was recorded at $107,002.During February 2017, we signed a Secured & Collateralized Convertible Promissory Note for $52,500 to LG Capital Funding, LLC ("LG"). The note carries interest at 8% and is due on February 1, 2018, unless previously converted into shares of restricted common stock. LG has the right to convert the note, until is no longer outstanding into shares of Common Stock at a price of sixty percent (60%) of the average of the two lowest trading prices of the Company's Common Stock for the fifteen trading days preceding the conversion date. The note carries an additional "Back-end Note" with the same terms as the original note that enables the lender to lend to us another $52,500. In connection with the issuance of the convertible note payable, we recorded a day-one derivative loss of $38,374. At March 31, 2017, the convertible note payable, at fair value, was recorded at $108,429.During August 2016, we issued a Convertible Debenture to a non-related party in the amount of $51,000. The note carries interest at 12% and matures on May 19, 2017. 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 sixty percent (60%) of the average of the three lowest trading prices of our Common Stock for the twenty trading days preceding the conversion date. During February and March 2017, the Note holder made the conversions of a total of 19,573,258 of our restricted stock satisfying the principal balance and accrued interest in full with a fair value of $98,147.During August 2016, we issued a Convertible Debenture to a non-related party in principal amount up to $225,000, the first tranche of $45,000 was funded during August 2016 and matures one year from the funding of the Note. The note carries interest at 6%. 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 sixty percent (60%) of the average of the three lowest trading prices of our Common Stock for the twenty trading days preceding the conversion date. In connection with the issuance of the convertible note payable, we recorded a day-one derivative loss of $37,932. At March 31, 2017, the convertible note payable, at fair value, was recorded at $75,450, net of debt discount of $3,000. We have recorded loan costs in the amount of $4,500 for the loan origination fees paid at inception date. The total loan cost of $4,500 was amortized over the term of the loan. Amortization for the three-months ended March 31, 2017 was $1,838. During March, 2017, the Note holder made a conversion of 8,000,000 shares of stock satisfying $17,117 of the principal balance and $1,000 of accrued interest for a fair value of $31,167. The remaining principal balance of $27,883, at fair value, was recorded at $53,769 net of discount of $1,162.The second tranche of $22,500 was funded during December 2016. We recorded loan costs in the amount of $2,250 for the loan origination fees paid at inception date. The total loan cost of $2,250 was amortized over the term of the loan. Amortization for the three-months ended March 31, 2017 was $563. At March 31, 2017, the convertible note payable, at fair value, was recorded at $43,113, net of debt discount of $1,500.During September 2016, the notes payable of $10,000 originated in December 2015 with accrued interest of $1,951 was assigned and sold to a non-related party in the form of a Convertible Redeemable Note. The note carries interest at 8% and is due on September 21, 2017, unless previously converted into shares of restricted common stock. The Noteholder 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 closing bid prices of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice. At March 31, 2017, the balance of $11,951, at fair value, was recorded at $22,864.During December, 2016, we issued a Convertible Debenture in the amount of $66,500 to Labrys Fund, LP ("Labrys"). The note carries interest at 12% and is due on June 6, 2017, unless previously converted into shares of restricted common stock. Labrys has the right to convert the note, until is no longer outstanding into shares of Common Stock at a sixty percent (60%) of the lowest trading price of our Common Stock for the twenty trading days preceding the conversion date. We issued 4,532,810 shares of common stock (the "Returnable Shares") to Labrys as a commitment fee, provided, however, the Returnable Shares must be returned to our treasury if Labry elects to convert, prior to the date which is one hundred eighty (180) days following the Issue Date, all or any part of the outstanding and unpaid principal amount or interest of this Note into shares of Common Stock. In March 2017, the amendment was signed to waive Labry to return the Commitment Shares back to our treasury (See Note 6). We have recorded a debt discount of $49,861 for the fair value of stock issued on the inception date. The total loan cost of $49,861 was amortized over the term of the loan. Amortization for the three-months ended March 31, 2017 was $25,497. At March 31, 2017, the convertible note payable, at fair value, was recorded at $121,752, net of debt discount of $44,478.During March 2017, we issued another Convertible Debenture in the amount of $66,500 to Labrys. The note carries interest at 12% and is due on September 10, 2017, unless previously converted into shares of restricted common stock. Labrys has the right to convert the note, until is no longer outstanding into shares of Common Stock at a sixty percent (60%) of the lowest trading price of our 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 $67,987. At March 31, 2017, the convertible note payable, at fair value, was recorded at $142,526. During April 2017, a conversion was made to satisfy a portion of the Note (See Note 9).During December 2016, we issued a Convertible Debenture to a non-related party in the amount of $110,000. The note carries interest at 12% and matures on September 8, 2017. 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 sixty percent (60%) of the lowest trading prices of our Common Stock for the twenty five trading days preceding the conversion date. At March 31, 2017, the convertible note payable, at fair value, was recorded at $235,698.During December 2016, we issued a Convertible Debenture to a non-related party in the amount of $67,500. The note carries interest at 12% and matures on December 8, 2017. 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 sixty percent (60%) of the lowest trading prices of the Company's Common Stock for the twenty five trading days preceding the conversion date. At March 31, 2017, the convertible note payable, at fair value, was recorded at $146,146.During December 2016, we issued a Secured & Collateralized Convertible Debenture to a non-related party in the amount of $50,000. The note carries interest at 8% and matures on December 23, 2017. 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 sixty percent (60%) of the lowest trading prices of our Common Stock for the twenty trading days including the conversion date. At March 31, 2017, the convertible note payable, at fair value, was recorded at $107,262.During January 2017, we issued a Convertible Debenture in the amount of $40,000 to a non-related party. The note carries interest at 8% and is due on January 17, 2018, 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 sixty percent of the lowest closing bid price of our Common Stock for the twenty prior trading days including the conversion date. In connection with the issuance of the convertible note payable, the Company encountered a day-one derivative loss of $30,925. At March 31, 2017, the convertible note payable, at fair value, was recorded at $85,965.In the evaluation of these financing arrangements, we 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. We 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.We 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 holders of these convertible notes have 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 our Company, dividend distribution or spin off, dilutive issuances of our stock, etc. If the lender receives additional shares of our commons stock due to any of the foregoing events or for other reasons, then this may have an extremely dilutive effect on the existing shareholders. Such dilution would likely result in a significant drop in the per share price of our common stock. The potential dilutive nature of this note presents a very high degree of risk to us and our shareholders.

OTHER DEBT (Details) - Schedu39

OTHER DEBT (Details) - Schedule of other debt (Parentheticals) - USD ($)		Mar. 31, 2017	Dec. 31, 2016
OTHER DEBT (Details) - Schedule of other debt (Parentheticals) [Line Items]
Debt Discount		$ 29,104	$ 59,300
Non-Related Party [Member]
OTHER DEBT (Details) - Schedule of other debt (Parentheticals) [Line Items]
Debt Discount	[1]	5,906	9,584
Convertible Notes Payable [Member]
OTHER DEBT (Details) - Schedule of other debt (Parentheticals) [Line Items]
Debt Discount	[2]	$ 23,198	$ 49,716
[1]	At March 31, 2017, the balance of $992,159 consisted of the following loans:On August 2, 2011 under a settlement agreement with Liquid Packaging Resources, Inc. ("LPR"), we 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). We repaid $25,000 during the six months ended March 31, 2012. We 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 our 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 us.At March 31, 2017, we owed University Centre West Ltd. approximately $55,410, which was assigned and sold to Southridge and subsequently reverted back to us.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 in one year from the execution and funding of the note. The interest expense for the three-months ended March 31, 2017 is $250.In May 2016, the Company issued a promissory note to a non-related party in the amount of $75,000 bearing monthly interest at a rate of 2%. The note was due in six months from the execution and funding of the note. The loan is in default and negotiation of settlement. The interest expense for the three-months endued March 31, 2017 is $4,500.In June 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 was due in six months from the execution and funding of the note. The loan is in default and negotiation of settlement. The interest expense for the three-months endued March 31, 2017 is $3,000.During August 2016, we issued a promissory note to a non-related party in the amount of $150,000 bearing monthly interest at a rate of 2.5%. The note was due in six months from the execution and funding of the note. In connection with the issuance of this promissory note, we issued 100,000 shares of our common stock. We recorded a debt discount in the amount of $800 to reflect the value of the common stock as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stock and additional paid-in capital. The discount was fully amortized as of March 31, 2017. Amortization for the debt discount for the three-months ended March 31, 2017 was $200. The interest expense for the three-months ended March 31, 2017 is $11,250. During March 2017, we issued a total of 50,000 restricted shares due to the default on repayment. The shares were valued at a fair value of $275 (See Note 6). The loan was in default as of March 31, 2017. During April 2017, the Note of $150,000 with accrued interest was restated (See Note 10).On September 26, 2016, we issued a promissory note to a non-related party in the amount of $75,000 bearing interest at 10% annually. The note is due in one year from the execution and funding of the note. In the event of our failure to pay the Note in a timely fashion, the Noteholder would receive 100,000 shares restricted, common stock on the date that is 10 business days after the maturity date. The interest expense for the three-month period ended March 31, 2017 is $1,875.In October 2016, we 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, we issued 600,000 shares of our common stock (See Note 6). We recorded a debt discount in the amount of $4,330 to reflect the value of the common stock as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stock and additional paid-in capital. The total discount of $4,330 was fully amortized as of March 31, 2017. Amortization for the debt discount for the three-months ended March 31, 2017 was $2,165. The interest expense for the three-months ended March 31, 2017 was $3,000.During November 2016, we received a loan for a total of $150,000 from a non-related party. The loan is repaid through scheduled payments through June 2018 along with interest on average 15% annum. We have recorded loan costs in the amount of $7,875 for the loan origination fees paid at inception date. The total loan cost of $7,875 is amortized over the term of the loan. Amortization for the three-months ended March 31, 2017 was $1,313. At March 31, 2017, repayment of $32,116 was made. The interest expense for the three-months ended March 31, 2017 is $8,858. At March 31, 2017, the principal balance of the loan net of discount is $111,978.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 was due on December 7, 2016. The Note reverted back as the promissory note upon maturity date. At March 31, 2017, the principal balance is $80,000 with accrued interest of $6,198.In February 2017, we issued a Convertible Promissory Note for $53,000 to a non-related party. The note carries interest at 12% annually and are due November 12, 2017. The Holder has the right to convert the loan, beginning on the date which is one hundred eighty (180) days following the date of the Note, into common stock at a price of sixty percent (60%) of the average of the three lowest trading prices of our Common Stock for the fifteen trading days preceding the conversion date. At March 31, 2017, the principal balance is $53,000 with accrued interest of $871.
[2]	At March 31, 2017, the balance of $1,921,889 consisted of the following convertible loans:On March 19, 2014, we issued two Convertible Debentures in the amount of up to $500,000 each (total $1,000,000) to two non-related parties. During the year ended December 31, 2015, we recorded the first tranche of $15,000 each (total $30,000) of the funds was received during the first quarter of 2014. The notes carry interest at 8% and are due on the date that is two years from the execution and funding of the note. The note holders have the right to convert the notes into shares of Common Stock at a price of $0.20. At March 31, 2017, these convertible notes payable, at fair value, was recorded at $2,546.During June 2016, we issued a Convertible Debenture in the amount of $72,000 to a non-related party as a result of debt sale. The Note carries interest at 8% and is due on June 20, 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 our Common Stock for the fifteen trading days preceding the conversion date. At March 31, 2017, the convertible notes payable, at fair value, was recorded at $154,156.On March 3, 2016, we issued a "Back-end Note" in the amount of $100,000 to Coventry Enterprises, LLC ("Coventry"). The Note was funded on September 8, 2016. 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 average of the three lowest closing bid of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice. During March 2017, the Noteholder made a conversion of 15,500,000 shares of the company's restricted stock satisfying the Note of $43,400 with a fair value of $78,909 (See Note 6). At March 31, 2017, the convertible note payable, at fair value, was recorded at $130,861. The Note is in default.On March 31, 2017, we issued another convertible denture in the amount of $80,000 to Coventry Enterprises, LLC ("Coventry"). The note carries interest at 8% and is due on March 30, 2018, 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 of the lowest closing bid price of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice. In connection with the issuance of the convertible note payable, we recorded a day-one derivative loss of $108,021. At March 31, 2017, the convertible note payable, at fair value, was recorded at $186,429. At March 31, 2017, the convertible note payable, at fair value, was recorded at $130,861. The note carries an additional "Back-end Note" with the same terms as the original note that enables the lender to lend the Company another $80,000.On March 31, 2017, in connection with the issuance of a convertible note of $80,000, we granted three-year warrants to purchase an aggregate of 6,000,000 shares of our common stock at an exercise price of $0.005 per share. The warrants were valued at their fair value of $24,017 using the Black-Scholes method on March 31, 2017. The warrants expire on March 30, 2020 (See Note 7).During April 2016, we 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. In connection with the issuance of the convertible note payable, we recorded a day-one derivative loss of $39,089. During November 2016, the Noteholder made a conversion of 5,274,262 shares of our restricted stock satisfying the Note of $25,000 with a fair value of $44,008. During January 2017, the Noteholder made a conversion of 5,980,861 shares of the company's restricted stock satisfying the remaining Note of $25,000 in full with a fair value of $47,569(See Note 6).On March 28, 2016, we signed an expansion agreement with Brewer and Associates Consulting, LLC ("B+A") 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 our cash obligation of $36,000 per original agreement, we 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. One of the three convertible notes for $40,000 was issued to Greentree, and the other two convertible notes payable for a total of $80,000 were issued to B+A in April 2016.The $40,000 Note to Greentree bears annual interest rate of 12% and conversion price is the 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. In October 2016, Greentree made conversions of a total of 8,603,469 shares satisfying the note payable and accrued interest in full.The $80,000 Notes to B+A bear annual interest rate of 10% and conversion price is equal to 60% of the average of the three lowest volume weighted average prices for the three consecutive trading days immediately prior to but not including the conversion date. At March 31, 2017, the convertible notes payable, at fair value, was recorded at $146,909.During June 2016, the notes payable of $50,000 originated in January 2016 with accrued interest of $4,800 was assigned and sold to a non-related party in the form of a Convertible Redeemable Note (See Note 5(2)). The note carries interest at 8% and is due on June 16, 2017, unless previously converted into shares of restricted common stock. The Noteholder 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 our Common Stock for the fifteen trading days preceding the conversion date. At March 31, 2017, the balance of $54,800, at fair value, was recorded at $117,285.During July 2016, we issued a convertible note to a non-related party in the amount of $50,000 bearing monthly interest at a rate of 2.0%. The note holder has the right to convert the notes into shares of Common Stock at a price of $0.05. The note is due in six months from the execution and funding of the note. In connection with the issuance of this note, we issued 300,000 shares of our common stock (See Note 6). We recorded a debt discount in the amount of $2,345 to reflect the value of the common stock as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stock and additional paid-in capital. The debt discount was fully amortized. The remaining discount of $1,345 was amortized during the three-months ended March 31, 2017. The interest expense for the year ended March 31, 2017 is $5,667. At March 31, 2017, the convertible note payable at fair value net of discount is $8,479. On January 26, 2017, the principal and accrued interest was $56,567. During January 2017, 300,000 shares restricted, common stock were issued due to default on repayment (See Note 7).During January 2017, the Note was restated with principal amount of $56,567 bearing monthly interest rate of 2.5%. The New Note of $56,567 is due on July 26, 2017 and convertible at $0.05 per share. The loan is under personal guarantee by our President and CEO, Rik Deitsch. In connection with the issuance of this note, we issued 300,000 shares of our common stock (See Note 6). We have recorded a debt discount in the amount of $2,413 to reflect the value of the common stock as a reduction to the carrying amount of the convertible debt and a corresponding increase to common stock and additional paid-in capital. The debt discount is amortized over the term of the Note. The discount of $858 was amortized during the three-months ended March 31, 2017. At March 31, 2017, the convertible note payable, at fair value, was recorded at $8,307 net of discount of $1,555.During August 2016, we signed a Secured & Collateralized Convertible Promissory Note for $52,500 to LG Capital Funding, LLC ("LG"). The note carries interest at 8% and is due on August 22, 2017, unless previously converted into shares of restricted common stock. LG has the right to convert the note, until is no longer outstanding into shares of Common Stock at a price of sixty percent (60%) of the average of the two lowest trading prices of our Common Stock for the fifteen trading days preceding the conversion date. The note carries an additional "Back-end Note" with the same terms as the original note that enables the lender to lend to us another $52,500. During February and March 2017, LG made the conversions of a total of 20,971,375 of our restricted stock satisfying the principal balance and accrued interest in full with a fair value of $94,857.The Back-end Note was funded during March 2017. In connection with the issuance of the convertible note payable, we recorded a day-one derivative loss of $38,404. At March 31, 2017, the convertible note payable, at fair value, was recorded at $107,002.During February 2017, we signed a Secured & Collateralized Convertible Promissory Note for $52,500 to LG Capital Funding, LLC ("LG"). The note carries interest at 8% and is due on February 1, 2018, unless previously converted into shares of restricted common stock. LG has the right to convert the note, until is no longer outstanding into shares of Common Stock at a price of sixty percent (60%) of the average of the two lowest trading prices of the Company's Common Stock for the fifteen trading days preceding the conversion date. The note carries an additional "Back-end Note" with the same terms as the original note that enables the lender to lend to us another $52,500. In connection with the issuance of the convertible note payable, we recorded a day-one derivative loss of $38,374. At March 31, 2017, the convertible note payable, at fair value, was recorded at $108,429.During August 2016, we issued a Convertible Debenture to a non-related party in the amount of $51,000. The note carries interest at 12% and matures on May 19, 2017. 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 sixty percent (60%) of the average of the three lowest trading prices of our Common Stock for the twenty trading days preceding the conversion date. During February and March 2017, the Note holder made the conversions of a total of 19,573,258 of our restricted stock satisfying the principal balance and accrued interest in full with a fair value of $98,147.During August 2016, we issued a Convertible Debenture to a non-related party in principal amount up to $225,000, the first tranche of $45,000 was funded during August 2016 and matures one year from the funding of the Note. The note carries interest at 6%. 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 sixty percent (60%) of the average of the three lowest trading prices of our Common Stock for the twenty trading days preceding the conversion date. In connection with the issuance of the convertible note payable, we recorded a day-one derivative loss of $37,932. At March 31, 2017, the convertible note payable, at fair value, was recorded at $75,450, net of debt discount of $3,000. We have recorded loan costs in the amount of $4,500 for the loan origination fees paid at inception date. The total loan cost of $4,500 was amortized over the term of the loan. Amortization for the three-months ended March 31, 2017 was $1,838. During March, 2017, the Note holder made a conversion of 8,000,000 shares of stock satisfying $17,117 of the principal balance and $1,000 of accrued interest for a fair value of $31,167. The remaining principal balance of $27,883, at fair value, was recorded at $53,769 net of discount of $1,162.The second tranche of $22,500 was funded during December 2016. We recorded loan costs in the amount of $2,250 for the loan origination fees paid at inception date. The total loan cost of $2,250 was amortized over the term of the loan. Amortization for the three-months ended March 31, 2017 was $563. At March 31, 2017, the convertible note payable, at fair value, was recorded at $43,113, net of debt discount of $1,500.During September 2016, the notes payable of $10,000 originated in December 2015 with accrued interest of $1,951 was assigned and sold to a non-related party in the form of a Convertible Redeemable Note. The note carries interest at 8% and is due on September 21, 2017, unless previously converted into shares of restricted common stock. The Noteholder 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 closing bid prices of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice. At March 31, 2017, the balance of $11,951, at fair value, was recorded at $22,864.During December, 2016, we issued a Convertible Debenture in the amount of $66,500 to Labrys Fund, LP ("Labrys"). The note carries interest at 12% and is due on June 6, 2017, unless previously converted into shares of restricted common stock. Labrys has the right to convert the note, until is no longer outstanding into shares of Common Stock at a sixty percent (60%) of the lowest trading price of our Common Stock for the twenty trading days preceding the conversion date. We issued 4,532,810 shares of common stock (the "Returnable Shares") to Labrys as a commitment fee, provided, however, the Returnable Shares must be returned to our treasury if Labry elects to convert, prior to the date which is one hundred eighty (180) days following the Issue Date, all or any part of the outstanding and unpaid principal amount or interest of this Note into shares of Common Stock. In March 2017, the amendment was signed to waive Labry to return the Commitment Shares back to our treasury (See Note 6). We have recorded a debt discount of $49,861 for the fair value of stock issued on the inception date. The total loan cost of $49,861 was amortized over the term of the loan. Amortization for the three-months ended March 31, 2017 was $25,497. At March 31, 2017, the convertible note payable, at fair value, was recorded at $121,752, net of debt discount of $44,478.During March 2017, we issued another Convertible Debenture in the amount of $66,500 to Labrys. The note carries interest at 12% and is due on September 10, 2017, unless previously converted into shares of restricted common stock. Labrys has the right to convert the note, until is no longer outstanding into shares of Common Stock at a sixty percent (60%) of the lowest trading price of our 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 $67,987. At March 31, 2017, the convertible note payable, at fair value, was recorded at $142,526. During April 2017, a conversion was made to satisfy a portion of the Note (See Note 9).During December 2016, we issued a Convertible Debenture to a non-related party in the amount of $110,000. The note carries interest at 12% and matures on September 8, 2017. 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 sixty percent (60%) of the lowest trading prices of our Common Stock for the twenty five trading days preceding the conversion date. At March 31, 2017, the convertible note payable, at fair value, was recorded at $235,698.During December 2016, we issued a Convertible Debenture to a non-related party in the amount of $67,500. The note carries interest at 12% and matures on December 8, 2017. 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 sixty percent (60%) of the lowest trading prices of the Company's Common Stock for the twenty five trading days preceding the conversion date. At March 31, 2017, the convertible note payable, at fair value, was recorded at $146,146.During December 2016, we issued a Secured & Collateralized Convertible Debenture to a non-related party in the amount of $50,000. The note carries interest at 8% and matures on December 23, 2017. 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 sixty percent (60%) of the lowest trading prices of our Common Stock for the twenty trading days including the conversion date. At March 31, 2017, the convertible note payable, at fair value, was recorded at $107,262.During January 2017, we issued a Convertible Debenture in the amount of $40,000 to a non-related party. The note carries interest at 8% and is due on January 17, 2018, 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 sixty percent of the lowest closing bid price of our Common Stock for the twenty prior trading days including the conversion date. In connection with the issuance of the convertible note payable, the Company encountered a day-one derivative loss of $30,925. At March 31, 2017, the convertible note payable, at fair value, was recorded at $85,965.In the evaluation of these financing arrangements, we 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. We 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.We 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 holders of these convertible notes have 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 our Company, dividend distribution or spin off, dilutive issuances of our stock, etc. If the lender receives additional shares of our commons stock due to any of the foregoing events or for other reasons, then this may have an extremely dilutive effect on the existing shareholders. Such dilution would likely result in a significant drop in the per share price of our common stock. The potential dilutive nature of this note presents a very high degree of risk to us and our shareholders.

STOCKHOLDERS' DEFICIT (Details)

STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Services - USD ($)	1 Months Ended				3 Months Ended		12 Months Ended
	Feb. 28, 2017	Jan. 31, 2017	Nov. 30, 2016	Jul. 31, 2016	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016	Oct. 31, 2015
STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Services [Line Items]
Accrued Liabilities, Current					$ 1,032,809		$ 1,013,615	$ 3
Consultant 1 [Member]
STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Services [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period	12 months
Stock Issued During Period, Shares, Other (in Shares)	1,500,000
Shares Issued, Price Per Share (in Dollars per share)	$ 0.0075
Share-based Goods and Nonemployee Services Transaction, Stockholders' Equity					1,634
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized					9,616
Consultant 2 [Member]
STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Services [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period		12 months
Stock Issued During Period, Shares, Other (in Shares)		1,000,000
Shares Issued, Price Per Share (in Dollars per share)		$ 0.0087
Share-based Goods and Nonemployee Services Transaction, Stockholders' Equity					1,788
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized					6,912
Consultant 3 [Member]
STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Services [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period			12 months
Stock Issued During Period, Shares, Other (in Shares)			3,000,000
Shares Issued, Price Per Share (in Dollars per share)			$ 0.012
Share-based Goods and Nonemployee Services Transaction, Stockholders' Equity					17,900		9,945
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized					8,155
Consultant 4 [Member]
STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Services [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period				12 months
Stock Issued During Period, Shares, Other (in Shares)				4,250,000
Shares Issued, Price Per Share (in Dollars per share)				$ 0.0084
Share-based Goods and Nonemployee Services Transaction, Stockholders' Equity					8,803	$ 17,899
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized					8,998
Consultant 5 [Member]
STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Services [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period				12 months
Stock Issued During Period, Shares, Other (in Shares)				500,000
Shares Issued, Price Per Share (in Dollars per share)				$ 0.0084
Share-based Goods and Nonemployee Services Transaction, Stockholders' Equity					1,035		2,156
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized					1,059
Consultant 6 [Member]
STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Services [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period				6 months
Stock Issued During Period, Shares, Other (in Shares)				1,200,000
Shares Issued, Price Per Share (in Dollars per share)				$ 0.0084
Share-based Goods and Nonemployee Services Transaction, Stockholders' Equity					2,499		7,581
Consultant 7 [Member]
STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Services [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period				12 months
Stock Issued During Period, Shares, Other (in Shares)				500,000
Shares Issued, Price Per Share (in Dollars per share)				$ 0.0084
Share-based Goods and Nonemployee Services Transaction, Stockholders' Equity					1,036		2,156
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized					1,058
Consultant 8 [Member]
STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Services [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period				12 months
Stock Issued During Period, Shares, Other (in Shares)				625,000
Shares Issued, Price Per Share (in Dollars per share)				$ 0.009
Share-based Goods and Nonemployee Services Transaction, Stockholders' Equity					1,387		$ 2,543
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized					$ 1,695

STOCKHOLDERS' DEFICIT (Detail41

STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Debt Modification - USD ($)	1 Months Ended
	Mar. 31, 2017	Jan. 31, 2017	Apr. 30, 2017
Note Holder 1 [Member]
STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Debt Modification [Line Items]
Debt Instrument, Face Amount	$ 45,000
Note Holder 1 [Member] | Note of $150,000 originated in August 2016 [Member]
STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Debt Modification [Line Items]
Stock Issued During Period, Shares, Other (in Shares)	50,000
Debt Instrument, Face Amount	$ 150,000
Stock Issued During Period, Value, Other	$ 275
Labrys Fund [Member]
STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Debt Modification [Line Items]
Debt Instrument, Face Amount			$ 66,500
Shares no longer obligated to be returned (in Shares)	4,532,810
Note Holder 2 [Member] | Note of $50,000 originated in July 2016 [Member]
STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Debt Modification [Line Items]
Stock Issued During Period, Shares, Other (in Shares)		300,000
Debt Instrument, Face Amount		$ 50,000
Stock Issued During Period, Value, Other		$ 2,520

STOCKHOLDERS' DEFICIT (Detail42

STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued with Indebtedness - Restated convertible note payable of $56,567 [Member]	1 Months Ended
	Jan. 31, 2017USD ($)shares
STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued with Indebtedness [Line Items]
Debt Instrument, Face Amount	$ 56,567
Stock Issued During Period, Value, Other	$ 300,000
Stock Issued During Period, Shares, Other (in Shares) | shares	2,413

STOCKHOLDERS' DEFICIT (Detail43

STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Conversion of Debt - USD ($)	Mar. 28, 2017	Mar. 08, 2017	Mar. 02, 2017	Feb. 27, 2017	Mar. 24, 2016	Mar. 13, 2016	Mar. 06, 2016	Feb. 26, 2016	Mar. 31, 2017	Jan. 31, 2017	Mar. 31, 2017
Coventry [Member]
STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Conversion of Debt [Line Items]
Conversion of Stock, Shares Converted (in Shares)									15,500,000
Conversion of Stock, Amount Converted									$ 78,909
Debt Conversion, Original Debt, Amount									43,400
Debt Instrument, Face Amount									$ 100,000		$ 100,000
Note Holder 1 [Member]
STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Conversion of Debt [Line Items]
Conversion of Stock, Shares Converted (in Shares)	5,700,000		2,300,000						8,000,000
Conversion of Stock, Amount Converted									$ 31,168
Debt Conversion, Original Debt, Amount									17,117
Debt Instrument, Face Amount									45,000		$ 45,000
Debt Conversion, Accrued Interest, Amount									$ 1,000
LG Capital Funding[Member]
STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Conversion of Debt [Line Items]
Conversion of Stock, Shares Converted (in Shares)					10,597,122	3,059,501	4,633,425	2,681,327			20,971,375
Conversion of Stock, Amount Converted											$ 94,857
Debt Conversion, Original Debt, Amount											$ 52,500
Note Holder 2 [Member]
STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Conversion of Debt [Line Items]
Conversion of Stock, Shares Converted (in Shares)	5,323,258	8,000,000		6,250,000							19,573,258
Conversion of Stock, Amount Converted											$ 98,147
Debt Conversion, Original Debt, Amount											$ 51,000
Greentree Financial Group Inc [Member]
STOCKHOLDERS' DEFICIT (Details) - Common Stock Issued for Conversion of Debt [Line Items]
Conversion of Stock, Shares Converted (in Shares)										5,980,861
Conversion of Stock, Amount Converted										$ 47,569
Debt Conversion, Original Debt, Amount										25,000
Debt Instrument, Face Amount										$ 50,000

STOCKHOLDERS' DEFICIT (Detail44

STOCKHOLDERS' DEFICIT (Details) - Schedule of share conversions of restricted stock - USD ($)	Mar. 28, 2017	Mar. 08, 2017	Mar. 02, 2017	Feb. 27, 2017	Mar. 24, 2016	Mar. 13, 2016	Mar. 06, 2016	Feb. 26, 2016	Mar. 31, 2017	Mar. 31, 2017
Note Holder 1 [Member]
STOCKHOLDERS' DEFICIT (Details) - Schedule of share conversions of restricted stock [Line Items]
Number of Shares Converted	5,700,000		2,300,000						8,000,000
Fair Value of Debt Converted	$ 21,186		$ 9,982
LG Capital Funding[Member]
STOCKHOLDERS' DEFICIT (Details) - Schedule of share conversions of restricted stock [Line Items]
Number of Shares Converted					10,597,122	3,059,501	4,633,425	2,681,327		20,971,375
Fair Value of Debt Converted					$ 39,700	$ 16,016	$ 20,760	$ 18,381		$ 94,857
Note Holder 2 [Member]
STOCKHOLDERS' DEFICIT (Details) - Schedule of share conversions of restricted stock [Line Items]
Number of Shares Converted	5,323,258	8,000,000		6,250,000						19,573,258
Fair Value of Debt Converted	$ 17,742	$ 38,234		$ 42,171

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Notes Payable (in Dollars)	$ 3,025,455	$ 2,579,962
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Nonvested (in Dollars)	$ 0
Share Price	$ 0.0044
Warrants Granted March 31, 2017 [Member]
STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Class of Warrant or Right, Outstanding (in Shares)	6,000,000
Investment Warrants, Exercise Price	$ 0.005
Warrants Not Settleable in Cash, Fair Value Disclosure (in Dollars)	$ 24,017
Investment Warrants Expiration Date	Mar. 30, 2020
Warrants Granted March 3rd 2016 [Member]
STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Class of Warrant or Right, Outstanding (in Shares)	2,500,000
Investment Warrants, Exercise Price	$ 0.03
Warrants Not Settleable in Cash, Fair Value Disclosure (in Dollars)	$ 9,715
Investment Warrants Expiration Date	Mar. 3, 2021
Warrants Granted April 4th 2016 [Member]
STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Class of Warrant or Right, Outstanding (in Shares)	4,000,000
Investment Warrants, Exercise Price	$ 0.05
Warrants Not Settleable in Cash, Fair Value Disclosure (in Dollars)	$ 10,128
Investment Warrants Expiration Date	Apr. 4, 2019
Warrants Granted July 2015 [Member]
STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Investment Warrants, Exercise Price	$ 0.1009
Investment Warrants Expiration Date	Jun. 30, 2016
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares)	4,400,000
Debt Conversion, Converted Instrument, Warrants or Options Issued (in Shares)	4,400,000
Notes Payable (in Dollars)	$ 59,000
Common Stock, Par or Stated Value Per Share	$ 0.185
Warrants Granted March 2016 [Member]
STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Investment Warrants, Exercise Price	$ 0.10
Investment Warrants Expiration Date	Mar. 31, 2017
Class of Warrant or Right, Unissued (in Shares)	916,667
Warrant Repricing During October 2016 [Member]
STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Investment Warrants Expiration Date	Mar. 31, 2017
Debt Conversion, Converted Instrument, Warrants or Options Issued (in Shares)	19,685,000
Warrant Repricing During October 2016 [Member] | Warrants Granted July 2015 [Member]
STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Investment Warrants, Exercise Price	$ 0.05
Investment Warrants Expiration Date	Mar. 31, 2017
Warrant Repricing During October 2016 [Member] | Original Exercise Price [Member]
STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Investment Warrants, Exercise Price	$ 0.20
Warrant Repricing During October 2016 [Member] | Current Exercise Price [Member]
STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Investment Warrants, Exercise Price	$ 0.05

STOCK OPTIONS AND WARRANTS (D46

STOCK OPTIONS AND WARRANTS (Details) - Schedule of warrants outstanding	3 Months Ended
	Mar. 31, 2017$ / sharesshares
Schedule of warrants outstanding [Abstract]
Number of shares | shares	29,141,667
Weighted average exercise price | $ / shares	$ 0.03
Number of shares, Excercised | shares
Weighted average exercise price, Excercised | $ / shares
Number of shares, Issued | shares	6,000,000
Weighted average exercise price, Issued | $ / shares	$ 0.005
Number of shares, Forfeited | shares	(20,601,667)
Weighted average exercise price, Forfeited | $ / shares
Number of shares | shares	14,540,000
Weighted average exercise price | $ / shares	$ 0.04

STOCK OPTIONS AND WARRANTS (D47

STOCK OPTIONS AND WARRANTS (Details) - Schedule of fixed-price warrants outstanding	3 Months Ended
	Mar. 31, 2017$ / sharesshares
Schedule of fixed-price warrants outstanding [Abstract]
2,017	$ 0.005
2,017	$ 1
2017 (in Shares) | shares	14,540,000
2,017	1 year 142 days
2,017	$ 0.04

COMMITMENTS AND CONTINGENCIES48

COMMITMENTS AND CONTINGENCIES (Details) - Operating Leases - USD ($)	1 Months Ended		3 Months Ended
	Feb. 29, 2016	Feb. 28, 2013	Mar. 31, 2017	Mar. 31, 2016
COMMITMENTS AND CONTINGENCIES (Details) - Operating Leases [Line Items]
Operating Leases, Rent Expense, Monthly	$ 3,200	$ 3,500
Lessor, Operating Lease, Term of Contract	3 years	3 years
Operating Leases, Rent Expense			$ 29,460	$ 25,605
Recepto Pharm [Member]
COMMITMENTS AND CONTINGENCIES (Details) - Operating Leases [Line Items]
Operating Leases, Rent Expense, Monthly			$ 6,400
Lease Expiration Date			Aug. 1, 2017

COMMITMENTS AND CONTINGENCIES49

COMMITMENTS AND CONTINGENCIES (Details) - Consulting Agreements - USD ($)	1 Months Ended			3 Months Ended
	Feb. 29, 2016	Jul. 31, 2015	Feb. 28, 2013	Mar. 31, 2017	Dec. 31, 2016
COMMITMENTS AND CONTINGENCIES (Details) - Consulting Agreements [Line Items]
Lessor, Operating Lease, Term of Contract	3 years		3 years
Common Stock, Shares, Issued (in Shares)				368,238,811	295,065,317
Common Stock, Par or Stated Value Per Share (in Dollars per share)				$ 0.001	$ 0.001
Consultant Agreement 1 [Member]
COMMITMENTS AND CONTINGENCIES (Details) - Consulting Agreements [Line Items]
Lessor, Operating Lease, Term of Contract		5 years
Common Stock, Shares, Issued (in Shares)		500,000
Debt Instrument, Term		1 year
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Debt Instrument, Face Amount		$ 50,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)		$ 0.18
Accrued expense				$ 142,500

COMMITMENTS AND CONTINGENCIES50

COMMITMENTS AND CONTINGENCIES (Details) - Litigation - USD ($)

Aug. 17, 2015

Jul. 01, 2015

Apr. 21, 2015

Sep. 30, 2013

Jan. 26, 2012

Jan. 16, 2012

Jun. 30, 2011

Dec. 31, 2015

Aug. 31, 2012

Jan. 31, 2012

Oct. 31, 2011

Mar. 31, 2017

Nov. 30, 2011

Dec. 31, 2011

Dec. 31, 2015

Mar. 31, 2017

Dec. 31, 2016

COMMITMENTS AND CONTINGENCIES (Details) - Litigation [Line Items]

Estimated Litigation Liability

$ 9,901

$ 9,901

$ 39,020

Patricia Meding, et. al. v. ReceptoPharm, Inc. [Member]

COMMITMENTS AND CONTINGENCIES (Details) - Litigation [Line Items]

Loss Contingency, Settlement Agreement, Terms

The settlement agreement executed on June 1, 2015 provides that ReceptoPharm will pay Ms. Meding 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 with 32 subsequent monthly $10,000 payments due on the 15th of every month thereafter.

Litigation Settlement, Amount Awarded to Other Party

$ (360,000)

Payments for Legal Settlements

$ 20,000

$ 20,000

Payment increase in event of default

200,000

Estimated Litigation Liability

121,337

121,337

Loss Contingency Accrual, Provision

$ 200,000

Liquid Packaging Resources, Inc. v. Nutra Pharma Corp. and Erik “Rik” Deitsch [Member]

COMMITMENTS AND CONTINGENCIES (Details) - Litigation [Line Items]

Litigation Settlement, Amount Awarded to Other Party

$ 350,000

Payments for Legal Settlements

$ 25,000

$ 150,000

$ 205,000

Estimated Litigation Liability

$ 175,000

450,000

$ 150,000

Debt Instrument, Term

7 months

Payment on a monthly basis

$ 50,000

$ 30,000

Penalty for late payment

$ 15,000

$ 10,000

$ 5,000

Involuntary Petition of Bankruptcy [Member]

COMMITMENTS AND CONTINGENCIES (Details) - Litigation [Line Items]

Litigation Settlement, Amount Awarded to Other Party

$ 350,000

Payments for Legal Settlements

$ 35,000

Loss Contingency, Damages Sought, Value

$ 816,662

Paul Reid et al. v. Nutra Pharma Corp. et al. [Member]

COMMITMENTS AND CONTINGENCIES (Details) - Litigation [Line Items]

Estimated Litigation Liability

$ 315,000

$ 315,000

Loss Contingency, Damages Sought, Value

1,085,468

Accrued Salaries

815,747

815,747

Officer's Loan and Accrued Interest

129,466

129,466

Accrued Payroll Taxes

$ 140,255

140,255

Gain (Loss) Related to Litigation Settlement

$ 770,968

Reimbursement for third party expenses [Member] | Liquid Packaging Resources, Inc. v. Nutra Pharma Corp. and Erik “Rik” Deitsch [Member]

COMMITMENTS AND CONTINGENCIES (Details) - Litigation [Line Items]

Loss Contingency, Damages Sought, Value

$ 359,826.85

Punitive Damages [Member] | Liquid Packaging Resources, Inc. v. Nutra Pharma Corp. and Erik “Rik” Deitsch [Member]

COMMITMENTS AND CONTINGENCIES (Details) - Litigation [Line Items]

Loss Contingency, Damages Sought, Value

$ 500,000

Original Claim [Member] | Involuntary Petition of Bankruptcy [Member]

COMMITMENTS AND CONTINGENCIES (Details) - Litigation [Line Items]

Loss Contingency, Damages Sought, Value

$ 990,927

COMMITMENTS AND CONTINGENCIES51

COMMITMENTS AND CONTINGENCIES (Details) - Operating Leases	Mar. 31, 2017USD ($)
Operating Leases [Abstract]
2,017	$ 91,501
2,018	126,494
2,019	91,913
2,020	87,991
2,021	91,379
2,022	54,490
	$ 543,768

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	Mar. 31, 2017	Mar. 03, 2016	May 15, 2017	Apr. 30, 2017	Mar. 31, 2017	Mar. 31, 2017	Mar. 31, 2016
SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Maturity Date				Jan. 30, 2018
Proceeds from Related Party Debt						$ 116,500	$ 9,901
Note of $150,000 originated in August 2016 [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Debt Conversion, Original Debt, Amount				$ 150,000
Debt Instrument, Increase, Accrued Interest				30,250
Debt Conversion, Converted Instrument, Amount				$ 180,250
Debt Instrument, Interest Rate, Effective Percentage				2.50%
Two Promissory Notes originated in August 2016 [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Debt Conversion, Original Debt, Amount				$ 200,000
Debt Conversion, Converted Instrument, Amount				$ 201,818
Debt Instrument, Interest Rate, Effective Percentage				12.00%
Debt Instrument, Maturity Date				Oct. 12, 2017
Convertible Promissory Note for $33,000 [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Interest Rate, Effective Percentage				12.00%
Debt Instrument, Face Amount				$ 33,000
Debt Conversion, Description				The Holder has the right to convert the loan, beginning on the date which is one hundred eighty (180) days following the date of the Note, into common stock at a price of sixty percent (60%) of the average of the three lowest trading prices of our Common Stock for the fifteen trading days preceding the conversion date.
Coventry [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Debt Conversion, Original Debt, Amount					$ 43,400
Debt Conversion, Converted Instrument, Amount					$ 78,909
Debt Instrument, Interest Rate, Effective Percentage	8.00%	8.00%			8.00%	8.00%
Debt Conversion, Converted Instrument, Shares Issued (in Shares)				500,000
Debt Instrument, Face Amount	$ 100,000				$ 100,000	$ 100,000
Debt Conversion, Description	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 of the lowest closing bid price of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice	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 average of the three lowest closing bid of our Common Stock for the twenty trading days preceding the conversion date including the date of receipt of conversion notice
Deitsch [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Proceeds from Related Party Debt			$ 39,150
Repayments of Debt			13,000
Debt, Current			$ 126,043
Labrys Fund [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Debt Conversion, Converted Instrument, Shares Issued (in Shares)				13,631,346
Debt Instrument, Face Amount				$ 66,500
Labrys Fund [Member] | Principal [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Repayments of Debt				21,266
Labrys Fund [Member] | Accrued Interest [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Repayments of Debt				$ 2,930