Brownie's Marine (BWMG) 10-Q11 May 152015 Q1 Quarterly reportFinancial data

Company Profile

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
Document And Entity Information	Mar. 31, 2015	4-May-15
Document Information [Line Items]
Entity Registrant Name	Brownie's Marine Group, Inc
Entity Central Index Key	1166708
Current Fiscal Year End Date	-19
Entity Filer Category	Smaller Reporting Company
Trading Symbol	BWMG
Entity Common Stock, Shares Outstanding		73,143,351
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	31-Mar-15
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current assets
Cash	$74,760	$19,188
Accounts receivable, net of $46,000 and $47,000 allowance for doubtful accounts, respectively	10,779	41,693
Accounts receivable - related parties	42,160	71,325
Inventory	658,470	606,213
Prepaid expenses and other current assets	38,724	30,195
Other current assets - related parties	7,749	5,444
Deferred tax asset, net - current	190	233
Total current assets	832,832	774,291
Property and equipment, net	106,586	108,506
Deferred tax asset, net - non-current	2,330	2,330
Other assets	31,388	31,049
Total assets	973,136	916,176
Current liabilities
Accounts payable and accrued liabilities	565,059	462,776
Customer deposits and unearned revenue	58,238	40,385
Royalties payable - related parties	137,721	127,661
Other liabilities	232,185	232,738
Other liabilities and accrued interest - related parties	92,019	93,521
Convertible debentures, net	371,965	376,645
Notes payable - current portion	6,013	8,749
Notes payable - related parties - current portion	7,083	14,167
Total current liabilities	1,470,283	1,356,642
Long-term liabilities
Notes payable - long-term portion	10,718	12,231
Total liabilities	1,481,001	1,368,873
Commitments and contingencies
Stockholders' deficit
Preferred stock; $0.001 par value: 10,000,000 shares authorized; 425,000 issued and outstanding	425	425
Common stock; $0.0001 par value; 5,000,000,000 shares authorized; and 71,660,685 and 83,772,236 shares issued, respectively; 71,660,191 and 60,471,929 shares outstanding, respectively	7,166	6,047
Common stock payable; $0.0001 par value; 195,610 and 195,610 shares, respectively	20	20
Additional paid-in capital	8,654,837	8,631,496
Accumulated deficit	-9,170,313	-9,090,685
Total stockholders' deficit	-507,865	-452,697
Total liabilities and stockholders' deficit	$973,136	$916,176

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS [Parenthetical] (USD $)	Mar. 31, 2015	Dec. 31, 2014
Allowance for accounts receivable (in dollars)	$46,000	$47,000
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	425,000	425,000
Preferred stock, shares outstanding	425,000	425,000
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	5,000,000,000	5,000,000,000
Common stock, shares issued	71,660,685	83,772,236
Common stock, shares outstanding	71,660,191	60,471,929
Common stock payable, Par value (in dollars Per share)	$0.00	$0.00
Common stock payable, shares outstanding	195,610	195,610

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	Mar. 31, 2015	Mar. 31, 2014
Net revenues
Net revenues	$294,065	$298,319
Net revenues - related parties	170,443	290,064
Total net revenues	464,508	588,383
Cost of net revenues
Cost of net revenues	347,273	451,847
Royalties expense - related parties	11,319	13,225
Total cost of net revenues	358,592	465,072
Gross profit	105,916	123,311
Operating expenses
Selling, general and administrative	164,453	179,967
Research and development costs	7,787	379
Total operating expenses	172,240	180,346
Income (loss) from operations	-66,324	-57,035
Other (income) expense, net
Other (income) expense, net	3,984	-36,738
Interest expense	9,277	13,552
Interest expense - related parties	0	4,506
Total other (income) expense, net	13,261	-18,680
Net income (loss) before provision for income taxes	-79,585	-38,355
Provision for income tax expense	43	44
Net income (loss)	($79,628)	($38,399)
Basic income (loss) per common share (in dollars per share)	$0	($0.01)
Diluted income (loss) per common share (in dollars per share)	$0	($0.01)
Basic weighted average common shares outstanding (in shares)	67,303,690	7,196,169
Diluted weighted average common shares outstanding (in shares)	67,303,690	7,196,169

CONSOLIDATED_STATEMENTS_OF_STO

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT (USD $)	Total	Common Stock [Member]	Preferred Stock [Member]	Common Stock Payable [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]
Balance at Dec. 31, 2014	($452,697)	$6,047	$425	$20	$8,631,496	($9,090,685)
Balance (in shares) at Dec. 31, 2014		60,471,929	425,000	195,610
Conversion of employee compensation payable to stock	13,500	465	0	0	13,035	0
Conversion of employee compensation payable to stock (in shares)		4,648,262	0	0
Conversion of convertible debentures to stock	4,680	234	0	0	4,446	0
Conversion of convertible debentures to stock (in shares)		2,340,000	0	0
Conversion of accrued interest on convertible debentures to stock	6,280	420	0	0	5,860	0
Conversion of accrued interest on convertible debentures to stock (in shares)		4,200,000	0	0
Net loss	-79,628	0	0	0	0	-79,628
Balance at Mar. 31, 2015	($507,865)	$7,166	$425	$20	$8,654,837	($9,170,313)
Balance (in shares) at Mar. 31, 2015		71,660,191	425,000	195,610

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Mar. 31, 2015	Mar. 31, 2014
Cash flows provided by (used in) operating activities:
Net loss	($79,628)	($38,399)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation	5,527	5,432
Amortization of leasehold improvements	3,198	170
Change in deferred tax asset, net	43	44
Accretion of convertible debenture discounts	0	3,334
Changes in operating assets and liabilities:
Change in accounts receivable, net	30,914	18,587
Change in accounts receivable - related parties	29,165	24,331
Change in inventory	-52,257	-10,967
Change in prepaid expenses and other current assets	-8,529	-8,021
Change in other current assets - related parties	-2,305	254
Change in other assets	-339	0
Change in accounts payable and accrued liabilities	108,563	8,431
Change in customer deposits and unearned revenue	17,853	38,733
Change in other liabilities	-553	-1,488
Change in other liabilities and accrued interest - related parties	11,998	3,004
Change in royalties payable - related parties	10,060	-3,676
Net cash provided by operating activities	73,710	39,769
Cash flows from investing activities:
Purchase of fixed assets	-6,805	0
Net cash used in investing activities	-6,805	0
Cash flows from financing activities:
Principal payments on notes payable	-4,249	-3,088
Proceeds from notes payable - related parties	0	0
Principal payments on note payable - related parties	-7,084	-56,786
Net cash used in financing activities	-11,333	-59,874
Net change in cash	55,572	-20,105
Cash, beginning of period	19,188	70,084
Cash, end of period	74,760	49,979
Supplemental disclosures of cash flow information:
Cash paid for interest	1,518	2,133
Cash paid for income taxes	0	0
Supplemental disclosures of non-cash investing activities and future operating activities:
Conversion of convertible debentures to stock	4,680	10,110
Conversion of accrued payroll to stock - related party	13,500	13,500
Conversion of accrued interest and fees on convertible debentures to stock	6,280	1,700
Retirement of shares returned by non-employee Board of Director	$0	$1,383

DESCRIPTION_OF_BUSINESS_AND_SU

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Business Description and Accounting Policies [Text Block]		1	Description of business and summary of significant accounting policies

	Description of business –Brownie’s Marine Group, Inc., (hereinafter referred to as the “Company” or “BWMG”) designs, tests, manufactures and distributes recreational hookah diving, yacht based scuba air compressor and nitrox generation systems, and scuba and water safety products through its wholly owned subsidiary Trevor Industries, Inc. The Company sells its products both on a wholesale and retail basis, and does so from its headquarters and manufacturing facility in Pompano Beach, Florida. The Company does business as (dba) Brownie’s Third Lung, the dba name of Trebor Industries, Inc. The Company’s common stock is quoted on the OTC Markets (pink) under the symbol “BWMG”.

	Basis of Presentation – The financial statements of the Company have been prepared in accordance with the accounting principles generally accepted in the United States of America (“GAAP”). In the opinion of management all normal recurring adjustments considered necessary to give a fair presentation of operating results for the periods presented have been included.

	Definition of fiscal year – The Company’s fiscal year end is December 31.

	Use of estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that 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 expenses during the reporting period. Actual results could differ from those estimates.

	Reclassifications – Certain reclassifications have been made to the 2014 financial statement amounts to conform to the 2015 financial statement presentation.

	Cash and equivalents – Only highly liquid investments with original maturities of 90 days or less are classified as cash and equivalents. These investments are stated at cost, which approximates market value.

	Inventory – Inventory is stated at the lower of cost or fair market value. Cost is principally determined by using the average cost method that approximates the First-In, First-Out (FIFO) method of accounting for inventory. Inventory consists of raw materials as well as finished goods held for sale. The Company’s management monitors the inventory for excess and obsolete items and makes necessary valuation adjustments when required.

	Furniture, Fixtures, Equipment and Leasehold Improvements– Furniture, Fixtures, Equipment and Leasehold Improvement is stated at cost less accumulated depreciation and/or amortization. Depreciation and amortization is provided principally on the straight-line method over the estimated useful lives of the assets or the lease, which are primarily 3 to 5 years. The cost of repairs and maintenance is charged to expense as incurred. Expenditures for property betterments and renewals are capitalized. Upon sale or other disposition of a depreciable asset, cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in other income (expense).

	The Company periodically evaluates whether events and circumstances have occurred that may warrant revision of the estimated useful lives of fixed assets or whether the remaining balance of fixed assets should be evaluated for possible impairment. The Company uses an estimate of the related undiscounted cash flows over the remaining life of the fixed assets in measuring their recoverability.

	Going Concern –The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates realization of assets and the satisfaction of liabilities in the normal course of business for the twelve-month period following the date of these financial statements. Although profitable for the year ended December 31, 2014, we have otherwise incurred losses since 2009, and had a loss for the three months ended March 31, 2015. We have predominantly had a working capital deficit since 2009.

	The Company is behind on payments due for matured convertible debentures, related parties notes payable, accrued liabilities and interest – related parties, and certain vendor payables. The Company is handling delinquencies on a case by case basis. However, there can be no assurance that cooperation the Company has received thus far will continue. Payment delinquencies are further addressed in Note 7. RELATED PARTIES TRANSACTIONS, Note 9. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES, Note 10. OTHER LIABILITIES, Note 11. NOTES PAYABLE, and Note 12. CONVERTIBLE DEBENTURES.

	Because the Company does not expect that existing operational cash flow will be sufficient to fund presently anticipated operations, this raises substantial doubt about BWMG’s ability to continue as a going concern within one year from date the financial statements are issued. Therefore, the Company will need to raise additional funds and is currently exploring alternative sources of financing. BWMG has issued a number of convertible debentures as an interim measure to finance working capital needs as discussed in Note 12. CONVERTIBLE DEBENTURES and may continue to raise additional capital through sale of restricted common stock or other securities, and obtaining some short term loans. The Company has paid for legal and consulting services with restricted stock to maximize working capital, and intends to continue this practice when possible. In addition, the Company implemented some cost saving measures and will continue to explore more to reduce operating expenses.

	If BWMG fails to raise additional funds when needed, or does not have sufficient cash flows from sales, it may be required to scale back or cease operations, liquidate assets and possibly seek bankruptcy protection. The accompanying consolidated financial statements do not include any adjustments that may result from the outcome of this uncertainty.

	Revenue recognition – Revenues from product sales are recognized when the Company’s products are shipped or when service is rendered. Revenues from fixed-price contracts are recognized on the percentage-of-completion method, measured by the percentage of cost incurred to date to estimated total cost of each contract. This method is used because management considers the percentage of cost incurred to date to estimated total cost to be the best available measure of progress on the contracts.

	Contract costs include all direct material and labor costs and those indirect costs related to contract performance, such as indirect labor, supplies, tools, repairs, and depreciation costs. General and administrative costs are charged to expense as incurred. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. Change in job performance, job conditions, and estimated profitability may result in revisions to costs and income and are recognized in the period in which the revisions are determined. Revenue and costs incurred for time and material projects are recognized as the work is performed.

	Product development costs – Product development expenditures are charged to expenses as incurred.

	Advertising and marketing costs – The Company expenses the costs of producing advertisements and marketing material at the time production occurs, and expenses the costs of communicating advertisements and participating in trade shows in the period in which occur. Advertising and trade show expense incurred for the three months ended March 31, 2015, and 2014, was $1,454 and $912 respectively.

	Customer deposits and returns policy – The Company takes a minimum 50% deposit against custom and large tankfill systems prior to ordering and/or building the systems. The remaining balance due is payable upon delivery, shipment, or installation of the system. There is no provision for cancellation of custom orders once the deposit is accepted, nor return of the custom ordered product. Additionally, returns of all other merchandise are subject to a 15% restocking fee as stated on each sales invoice.

	Income taxes – The Company accounts for its income taxes under the assets and liabilities method, which requires recognition of deferred tax assets and liabilities for future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined based on the differences between the financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date.

	The Company records net deferred tax assets to the extent the Company believes these assets will more likely than not be realized. In making such determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and recent financial operations. A valuation allowance is established against deferred tax assets that do not meet the criteria for recognition. In the event the Company were to determine that it would be able to realize deferred income tax assets in the future in excess of their net recorded amount, they would make an adjustment to the valuation allowance which would reduce the provision for income taxes.

	The Company follows the accounting guidance which provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. Income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized initially and in subsequent periods. Also included is guidance on measurement, derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.

	Comprehensive income – The Company has no components of other comprehensive income. Accordingly, net income equals comprehensive income for all periods.

	Stock-based compensation – The Company accounts for all compensation related to stock, options or warrants using a fair value based method whereby compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. The Company uses the Black-Scholes valuation model to calculate the fair value of options and warrants issued to both employees and non-employees. Stock issued for compensation is valued on the effective date of the agreement in accordance with generally accepted accounting principles, which includes determination of the fair value of the share-based transaction. The fair value is determined through use of the quoted stock price. For the three months ended March 31, 2015 and 2014, the Company compensated and/or converted all accrued payroll to stock for one related party employee. For further discussion see Note 7. RELATED PARTIES TRANSACTIONS,

	Beneficial conversion features on convertible debentures – The fair value of the stock upon which beneficial conversion feature (BCF) computations, as applicable, was determined through use of the quoted stock price. See Note 12. CONVERTIBLE DEBENTURES for further discussion.

	Fair value of financial instruments – Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. An entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. There are three levels of inputs that may be used to measure fair value:

	Level 1 - Quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities.

	Level 2 - Quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets.

	Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation.

	Inputs are used in applying the various valuation techniques and broadly refer to the assumptions that market participants use to make valuation decisions, including assumptions about risk. An investment’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. However, the determination of what constitutes “observable” requires significant judgment by the Company. Management considers observable data to be market data which is readily available, regularly distributed or updated, reliable and verifiable, not proprietary, provided by multiple, independent sources that are actively involved in the relevant market. The categorization of an investment within the hierarchy is based upon the pricing transparency of the investment and does not necessarily correspond to the Company’s perceived risk of that investment.

	Fair value of financial instruments (continued) – At March 31, 2015, and December 31, 2014, the carrying amount of cash, accounts receivable, accounts receivable – related parties, customer deposits and unearned revenue, royalties payable – related parties, other liabilities, other liabilities and accrued interest – related parties, notes payable, notes payable – related parties, and accounts payable and accrued liabilities approximate fair value because of the short maturity of these instruments. The fair value of the Company’s convertible debentures was the principal balance due at March 31, 2015, and December 31, 2014, as presented on the face of the balance sheet.

	Earnings per common share – Basic earnings per share excludes any dilutive effects of options, warrants and convertible securities. Basic earnings per share is computed using the weighted-average number of outstanding common shares during the applicable period. Diluted earnings per share is computed using the weighted average number of common and common stock equivalent shares outstanding during the period. Common stock equivalent shares are excluded from the computation if their effect is antidilutive. All common stock and equivalent shares were excluded in the computation of dilutive earnings per share for the three months ended March 31, 2015, since their effect was antidilutive, and were included for the year ended December 31, 2014.

New accounting pronouncements – The Company believes there was no new accounting guidance adopted, but not yet effective that either has not already been disclosed in prior reporting periods or is relevant to the readers of BWMG’s financial statements.

INVENTORY

INVENTORY	3 Months Ended
INVENTORY	Mar. 31, 2015
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]		2	INVENTORY

	Inventory consists of the following as of:

			March 31, 2015		December 31, 2014

	Raw materials		$	353,392	$	331,879
	Work in process			—		—
	Finished goods			305,078		274,334
			$	658,470	$	606,213

PREPAID_EXPENSES_AND_OTHER_CUR

PREPAID EXPENSES AND OTHER CURRENT ASSETS	3 Months Ended
	Mar. 31, 2015
Prepaid Expenses and Other Current Asset [Abstract]
Prepaid Expenses and Other Current Asset Disclosure [Text Block]		3	PREPAID EXPENSES AND OTHER CURRENT ASSETS

	Prepaid expenses and other current assets totaling $38,724 at March 31, 2015, consists of $30,644 prepaid inventory, $7,435 prepaid insurance, and $645 other current assets and prepaid expenses.

	Prepaid expenses and other current assets totaling $30,195 at December 31, 2014, consists of $21,508 prepaid inventory, $8,112 prepaid insurance, and $575 other current assets and prepaid expenses.

PROPERTY_AND_EQUIPMENT_NET

PROPERTY AND EQUIPMENT, NET	3 Months Ended
PROPERTY AND EQUIPMENT, NET	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]		4	PROPERTYAND EQUIPMENT, NET

	Property and equipment consists of the following as of:

			March 31, 2015		December 31, 2014

	Factory and office equipment		$	62,633	$	62,633
	Tooling			59,149		52,344
	Computer equipment and software			23,932		23,932
	Vehicles			44,160		44,160
	Leasehold improvements			38,379		38,379
				228,253		221,448
	Less: accumulated depreciation and amortization			-121,667		-112,942
			$	106,586	$	108,506

OTHER_ASSETS

OTHER ASSETS	3 Months Ended
	Mar. 31, 2015
Other Assets [Abstract]
Other Assets Disclosure [Text Block]		5	OTHER ASSETS

			Other assets of $31,388 at March 31, 2015, consists of $24,740 investment in joint venture, and $6,648 refundable deposits. Other assets of $31,049 at December 31, 2014, consists of $24,740 investment in joint venture, and $6,309 refundable deposits. See Note 17. JOINT VENTURE EQUITY EXCHANGE AGREEMENT for further information on investment in joint venture.

CUSTOMER_CREDIT_CONCENTRATIONS

CUSTOMER CREDIT CONCENTRATIONS	3 Months Ended
	Mar. 31, 2015
Risks and Uncertainties [Abstract]
Concentration Risk Disclosure [Text Block]		6	CUSTOMER CREDIT CONCENTRATIONS

	The Company sells to three entities owned by the brother of Robert Carmichael, the Company’s Chief Executive officer, and two Company’s owned by the Chief Executive Officer as further discussed in Note 7. RELATED PARTIES TRANSACTIONS. Combined sales to these five entities for the three months ended March 31, 2015 and 2014, represented 36.69% and 49.09%, respectively, of total net revenues. Sales to no other customers for the three months ended March 31, 2015, or 2014 represented greater than 10% of net revenues for the respective periods.

RELATED_PARTIES_TRANSACTIONS

RELATED PARTIES TRANSACTIONS	3 Months Ended
RELATED PARTIES TRANSACTIONS	Mar. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]		7	RELATED PARTIES TRANSACTIONS

	Notes payable – related parties

	Notes payable – related parties consists of the following at March 31, 2015:

	Promissory note payable to the non-employee Board of Director, secured by up to $200,000 in and to all of the Company’s right, title and interest in its fixed assets, inventory, receivables, and all documents including its books, records, and files; bearing interest at 21.21% per annum, due in monthly principal and interest payments of $8,585, matured on November 1, 2014		$	7,083

	Less amounts due within one year			7,083

	Long-term portion of notes payable		$	—

			$	7,083

	As of March 31, 2015, principal payments on the notes payable – related parties are as follows:

	2015		$	7,083
	2016			—
	2017			—
	2018			—
	2019			—
	Thereafter			—
			$	7,083

	On October 30, 2013, the Company signed the above secured promissory note, with Mikkel Pitzner, the non-employee Board of Director (BOD) for $85,000. In addition to the terms of the Note Payable disclosed in the table above, the Company was to use its best efforts to settle the Branch Banking and Trust (“BBT”) Judgment and terminate all Uniform Commercial Code filings in favor of Mr. Pitzner within 10 business days of the date of the agreement. As further inducement to make the loan, Mr. Pitzner was granted an option to purchase 1,802,565 shares of the Company’s common stock for $.01 per share. The option is exercisable immediately and will continue for a period ending two years from the agreement date with an option for cashless exercise based on a formula within the agreement. The closing price per share of the Company’s stock closing on the OTCBB on the date of the agreement was $.025 per share. As a result of the option granted, the Company recorded $44,610 stock option expense using the Black-Scholes valuation model on date of the agreement.

	As of March 31, 2014, the Company was approximately one payment in arrears on payments due under the Note payable to the non-employee Board of Director. No notice of default has been received and the Company plans to make payments as able.

	Notes payable – related parties

	Notes payable – related parties consists of the following at December 31, 2014:

	Promissory note payable to the non-employee Board of Director, secured by up to $200,000 in and to all of the Company’s right, title and interest in its fixed assets, inventory, receivables, and all documents including its books, records, and files; bearing interest at 21.21% per annum, due in monthly principal and interest payments of $8,585, matured on November 1, 2014		$	14,167

	Less amounts due within one year			14,167

	Long-term portion of notes payable		$	—

			$	14,167

	Net revenues and accounts receivable – related parties – The Company sells products to Brownie’s Southport Divers, Inc., Brownie’s Palm Beach Divers, and Brownie’s Yacht Toys, owned by the brother of the Company’s Chief Executive Officer. Terms of sale are no more favorable than those extended to any of the Company’s other customers. Combined net revenues from these entities for three months ended March 31, 2015 and 2014, was $156,637 and $221,741, respectively. Accounts receivable from Brownie’s SouthPort Diver’s, Inc., Brownie’s Palm Beach Divers, and Brownie’s Yacht Toys at March 31, 2015, was $22,221, $11,882, and $6,977, respectively. Accounts receivable from Brownie’s SouthPort Diver’s, Inc., Brownie’s Palm Beach Divers, and Brownie’s Yacht Toys at December 31, 2014, was $42,882, $4,128, and $8,451, respectively.

	The Company sells products to Brownie’s Global Logistics, LLC. (“BGL”) and 940 Associates, Inc., fully owned by the Company’s Chief Executive Officer. Terms of sale are more favorable than those extended to BWMG’s regular customers, but no more favorable than those extended to Brownie’s strategic partners.

	Terms of sale to BGL approximate cost or include a nominal margin. These terms are consistent with those extended to Brownie’s strategic partners. Strategic partner terms on a per order basis include promotion of BWMG’s technologies and “Brownie’s” brand, offered only on product or services not offered for resale, and must provide for reciprocal terms or arrangements to BWMG on strategic partners’ product or services. BGL is fulfilling the strategic partner terms by providing exposure for BWMG’s technologies and “Brownie’s” brand in the yachting and exploration community word-wide through its operations. Combined net revenues from these entities for three months ended March 31, 2015, and 2014, were $13,806 and $67,115, respectively. Accounts receivable from BGL at March 31, 2015, and December 31, 2014 was $1,080 and $2,107, respectively.

	Sales to Pompano Dive Center for the three months ended March 31, 2015, and 2014, were $1,145 and $1,079, respectively. Terms of sale are no more favorable than those extended to any of the Company’s other customers. Accounts receivable from Pompano Dive Center at March 31, 2015 and December 31, 2014, was $1,145 and $13,330 respectively. See Note 17. JOINT VENTURE EQUITY EXCHANGE AGREEMENT for further discussion regarding Pompano Dive Center.

	Royalties expense – related parties – The Company has Non-Exclusive License Agreements with 940 Associates, Inc. (hereinafter referred to as “940A”), an entity owned by the Company’s Chief Executive Officer, to license product patents it owns. Under the terms of the license agreements effective January 1, 2005, the Company pays 940A $2.00 per licensed product sold, rates increasing 5% annually. Also with 940A, the Company has an Exclusive License Agreement to license the trademark “Brownies Third Lung”, “Tankfill”, “Brownies Public Safety” and various other related trademarks as listed in the agreement. Based on this license agreement, the Company pays 940A 2.5% of gross revenues per quarter. Total royalty expense for the above agreements for the three months ended March 31, 2015 and 2014, is disclosed on the face of the Company’s Consolidated Statements of Operations. As of March 31, 2015, and December 31, 2014, the Company was approximately twenty-seven and twenty-nine months in arrears, respectively, on royalty payments due reducing some of the payments in arrears. No default notice has been received and the Company plans to make payments as able.

	Equity based compensation for Chief Executive Officer – On February 23, 2013, the Company declared a bonus payable for the years ended 2012 for certain employees, service providers, and consultants. As part of this bonus, the Chief Executive Officer was awarded $67,000 to be paid out in cash or stock based on later determination by the BODs. This amount was included in operating expense for the year ended December 31, 2012. See table below for inclusion in other liabilities and accrued interest – related parties. Further, pursuant to a Written Consent of the BODs of the Company on June 11, 2012, clarifying a meeting held on May 31, 2012, the BODs declared an $83,333 bonus due the Chief Executive Officer payable in shares of restricted stock. The shares vested as of January 2, 2013. The grant price per share was based on the closing price of the stock on May 31, 2012. For accounting purposes, the Company recognized $83,333 operating expense ratably over the seven months the shares vested. These shares are included in shares payable on the statement of stockholders’ deficit.

	Non-employee Board of Director fees and bonus – Effective December 23, 2013, the Board of Directors cancelled the $2,500 per month non-employee Board of Director fee agreement under which Mikkel Pitzner was being compensated. In addition, Mr. Pitzner forgave the $27,500 BOD fees due in shares payable and/or paid him monthly through November 2013. Related to the forgiveness of the BOD fees for 2013, the Company cancelled related stock payable to him, recorded $5,917 receivable for the stock due back from him, and recorded the $27,500 as contribution to Additional Paid in Capital. During the three months ended March 31, 2014, Mr. Pitzner returned 14,406 shares, or $1,383 of $5,917. As of March 31, 2014, $4,534 remains outstanding.

	Equity based compensation to employee –The Company pays the employment compensation of Alexander F. Purdon, an employee and a more than 10% shareholder of the Company, in restricted shares of stock in lieu of cash. The number of shares paid is based on the weighted average price per share during the months the services were rendered. For the three months ended March 31, 2015 and 2014, stock based compensation to Mr. Purdon was $13,500 and $13,500, respectively. In addition, of the $129,500 employee bonuses declared payable for 2012 year end, which is payable in stock or cash to be determined by the Board of Directors, Mr. Purdon is due $17,500. Lastly, of 61,852 total shares of common stock attributable to incentive retention bonuses declared by the Board of Directors in 2012, which vested as of May 2013, Mr. Purdon is payable 1,852 shares of stock, which were valued at $2,250. These shares are included in shares payable on the statement of stockholders’ deficit.

	Patent purchase agreements – In the first quarter of 2010, the Carleigh Rae Corporation (herein referred to as “CRC”), an entity that the Company’s Chief Executive Officer has an ownership interest, transferred ownership rights to the Company of patents previously subject to Non-Exclusive License Agreements. Effective December 24, 2010, the Company finalized and executed terms of the purchase from CRC for payment of $25,500 and nominal shares of the Company’s common stock. In addition, the principals of CRC were entitled to a percentage of future sales amounting to $8,250 of products the Company was to receive in conjunction with two patent infringement lawsuits settled in the third quarter of 2010. See Other liabilities and accrued interest– related parties below for inclusion of $6,017 remaining from the original $8,250 liability due the Principals of CRC. By acquiring the Intellectual Property (IP) the Company (i) has an opportunity to further develop the IP, (ii) has the ability to incorporate the IP into current and future products, and (iii) has the opportunity to license the IP to third parties.

	Other liabilities and accrued interest– related parties

	Other liabilities and accrued interest– related parties consists of the following at:

			March 31, 2015			December 31, 2014

Year-end 2012 bonus payable to Chief Executive Officer		$	67,000		$	67,000
Year-end 2012 bonus payable to employee			17,500			17,500
Accrued interest on note payable non-employee Board of Director			1,502			3,004
Due to Principals of Carleigh Rae Corp., net			6,017			6,017
		$	92,019		$	93,521

Stock options outstanding from patent purchase - Effective March 3, 2009, the Company entered into a Patent Purchase Agreement with Robert M. Carmichael, the Chief Executive Officer of the Company. The Company purchased several patents it had previously been paying royalties on and several related unissued patents. In exchange for the IP, the Company issued Mr. Carmichael 234 stock options at a $1,350 exercise price with expiration ten years from the effective date of grant, or March 2, 2019. None of the options have been exercised to-date.

ASSET_PURCHASE

ASSET PURCHASE	3 Months Ended
	Mar. 31, 2015
Asset Purchase [Abstract]
Asset Purchase [Text Block]		8	ASSET PURCHASE

	On February 3, 2012, the Company entered into an asset purchase agreement with Florida Dive Industries, Inc. (“Seller”). On March 5, 2012, the same parties executed an amendment to the agreement (collectively, the “Agreement”). Under the terms of the Agreement, the Company acquired certain diving and related inventory, and Seller provided a three year non-compete agreement within a 10-mile wide radius. In addition, the Company assumed a commercial lease obligation for a retail dive store in Boca Raton, Florida beginning in April 1, 2012. The lease was automatically renewable on an annual basis through May 31, 2014, with 90 days written notice assuming the Lessee was in compliance with all terms of the lease. On May 31, 2013, the Company closed the dive store and vacated the premises. As of December 31, 2014, the Company had paid Seller $9,643 toward the $22,500 cash purchase price leaving a balance of $12,857 included in other liabilities at March 31, 2015 and December 31, 2014.

ACCOUNTS_PAYABLE_AND_ACCRUED_L

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	3 Months Ended
	Mar. 31, 2015
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities Disclosure [Text Block]		9	ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

	Accounts payable and accrued liabilities of $565,059 at March 31, 2015, consists of $291,556 accounts payable trade, $32,059 accrued payroll and fringe benefits, $45,000 accrued year-end bonuses, $42,709 accrued payroll taxes and withholding, and $153,735 accrued interest. Balances due certain vendors are in arrears to varying degrees. The Company is handling all delinquent accounts on a case by case basis.

	Accounts payable and accrued liabilities of $462,776 at December 31, 2014, consists of $196,027 accounts payable trade, $31,669 accrued payroll and fringe benefits, $45,000 accrued year-end bonuses, $39,242 accrued payroll taxes and withholding, and $150,838 accrued interest. Balances due certain vendors are also due in arrears to varying degrees. The Company is handling all delinquent accounts on a case by case basis.

OTHER_LIABILITIES

OTHER LIABILITIES	3 Months Ended
OTHER LIABILITIES	Mar. 31, 2015
Other Liabilities Disclosure [Abstract]
Other Liabilities Disclosure [Text Block]	10. OTHER LIABILITIES

	Other liabilities of $232,185 at March 31, 2015, consists of $216,586 short-term loans, $12,857 payable for assets purchased pursuant to Asset Purchase Agreement (Note 8. ASSET PURCHASE), and $2,742 on-line training liability. Other liabilities of $232,738 at December 31, 2014, consists of $216,586 short-term loans, $12,857 payable for assets purchased pursuant to Asset Purchase Agreement and $3,295 on-line training liability. The $216,586 short-term loans are comprised of four loans due on demand from unrelated parties. The loans have no other stated terms except one for $200,000 indicated it was for settlement of debenture debt. Therefore, the Company used the proceeds from that loan toward settlement of some convertible debentures.

	On-line training certificates with all hookah units sold. The training certificates entitle the holder to an on-line interactive course at no additional charge to the holder. The number of on-line training certificates issued per unit is the same as the number of divers the unit as sold is designed to accommodate (i.e., a three diver unit configuration comes with three on-line training certificates). The certificates have eighteen-month redemption from the time customer purchases the unit before expiration. The Company owes the on-line training vendor an agreed upon negotiated rate for on-line certificates redeemed prior to expiration, and payment is due upon redemption. The Company estimates the on-line training liability based on the historical redemption rate of approximately 10%. The Company continues to monitor and maintain a reserve for certificate redemption that approximates the historical redemption rate.

NOTES_PAYABLE

NOTES PAYABLE	3 Months Ended
NOTES PAYABLE	Mar. 31, 2015
Notes Payable Disclosure [Abstract]
Notes Payable Disclosure [Text Block]	11	NOTES PAYABLE

	Notes payable consists of the following as of March 31, 2015:

	Promissory note payable, unsecured, bearing interest at 5% simple interest per annum, due in weekly principal and interest payments of $250, maturing on March 10, 2015.		$	—

	Promissory note payable, secured by vehicle underlying loan having carrying value of $16,849 at March 31, 2015, bearing interest at 1.9% per annum, due in monthly principal and interest payments of $523, maturing on December 5, 2017.			16,731
				16,731

	Less amounts due within one year			6,013

	Long-term portion of notes payable		$	10,718


	As of March 31, 2015, principal payments on the notes payable are as follows:

	2015		$	4,499
	2016			6,099
	2017			6,133
	2018			—
	2019			—
	Thereafter			—

			$	16,731

	The unsecured note payable, which matured in March 2015, was paid in full in accordance with its terms. The note payable had resulted from conversion of a vendor payable dating back to February 2011. The note payable was restructured once in June 2012 to reduce the monthly payments and to extend the maturity.

	Notes payable consists of the following as of December 31, 2014:

	Promissory note payable, unsecured, bearing interest at 5% simple interest per annum, due in weekly principal and interest payments of $250, maturing on March 10, 2015.		$	2,764

	Promissory note payable, secured by vehicle underlying loan having carrying value of $17,760 at December 31, 2014, bearing interest at 1.9% per annum, due in monthly principal and interest payments of $523, maturing on December 5, 2017.			18,216
				20,980

	Less amounts due within one year			8,749

	Long-term portion of notes payable		$	12,231

CONVERTIBLE_DEBENTURES

CONVERTIBLE DEBENTURES	3 Months Ended
CONVERTIBLE DEBENTURES	Mar. 31, 2015
Convertible Debentures [Abstract]
Convertible Debentures [Text Block]		12	CONVERTIBLE DEBENTURES

	Convertible debentures consist of the following at March 31, 2015 and December 31, 2014:

	Maturity		Interest			Origination		Origination		March 31,		March 31,		December		December		Ref.
	Date		Rate			Principal		Discount		2015		2015		31, 2014		31, 2014
										Debenture		Accrued		Debenture		Accrued
										Balance		Interest		Balance		Interest
	5/27/11			10	%		125,000		-53,571	$	58,750	$	30,299	$	58,750	$	28,829	-1
	11/11/11			5	%		76,000		-32,571		-		-		-		-	-2
	5/2/13			8	%		42,500		-27,172		-		-		-		-	-3
	8/2/13			8	%		78,500		-50,189		-		-		4,680		6,280	-3
	5/5/12			5	%		300,000		-206,832		300,000		117,500		300,000		110,000	-4
	8/31/13			5	%		10,000		-4,286		10,000		1,805		10,000		1,679	-5
				10	%		See ref (6) for Discussion				-		379		-		379	-6
	2/10/14			10	%		5,500		-		472		180		472		155	-7
	2/10/14			10	%		39,724		-		2,743		3,572		2,743		3,503	-8
	4/14/13			9.9	%		20,000		-13,333		-		-		-		-	-9

										$	371,965	$	153,735	$	376,645	$	150,825

	Reference numbers in right hand column of table entitled Ref. refer to paragraphs with corresponding numbers that immediately follow this paragraph.

		-1	The Company purchased in exchange for convertible debenture exclusive rights for license of certain intellectual property from an unrelated party. The parties agreed to a royalty of 2.5% of net revenues generated from the sale, sub-license or use of the technology or a reasonable negotiated rate based on similar invention. The debenture was convertible to common shares of the Company at May 27, 2011, along with accrued interest at the option of the lender. Conversion price per share is 30% discount as determined from the weighted average of the preceding 12 trading days’ closing market price. The Company valued the beneficial conversion feature (BCF) of the convertible debenture at $53,517, its intrinsic value. The Company accreted the discount to the convertible debenture and will recognize interest expense through repayment in full or conversion. Because there was no assurance of success and the invention was still in design and pre-prototype phase, the Company recorded the initial net value of the debenture, $71,483, as research and development expense during the year ended 2010. Both parties agreed to confidentiality regarding the invention during the pre-prototype stage. In addition, the Company agreed to provide the licensor with design services, as well as assist in completing the prototype and initial production at the Company’s prevailing wholesale rate for comparable services.

	On February 10, 2012, the holder of this debenture entered into an agreement with a third party to sell/assign the $125,000 principal balance, plus accrued interest. The purchase was to be in installments with transfer/assignment of the debenture upon payment, referred to as “Closings”. The first Closing was on or about February 15, 2012 for $7,500, with that amount assigned/transferred. The second Closing, occurred 90 days after the first closing for $11,750 paid/assigned. All subsequent Closings were to be for $11,750 and occur in 30 day increments after the second Closing. This was to continue until the full principal balance of $125,000, plus accrued interest is purchased/assigned. See Ref. (6) for discussion of new terms on the assigned portions of the debenture.

		-2	The Company ratified a technology and license agreement with commitment for purchase of inventory related to an agreement signed in 2010, which set pricing for products if minimum quantity purchases were met. Since the Company did not purchase the minimum quantities, but desired to maintain the technology and licensing rights along with the pricing, it agreed to purchase the 2010 balance shortage in 2011, as well as the 2011 minimum quantities. The agreement required the Company issue a convertible debenture for $76,000, and 38,000 shares of restricted common stock. The lender at their option could convert all or part of the note plus accrued interest into common stock at a price of thirty percent (30%) discount as determined from the average four (4) highest closing bid prices over the preceding five (5) trading days. The Company valued the BCF of the convertible debenture at $32,571. The Company accreted the discount to the convertible debenture and recognized interest expense through settlement. The Company repaid $28,000 of this debenture in 2011. See Note 16. COMMITMENTS AND CONTINGENCIES for discussion of litigation involving the technology and license agreement that was settled/dismissed on July 1, 2014. Associated with the dismissal, the Company reversed in the third quarter of 2014, related prepaid inventory and convertible debenture resulting in a loss on settlement of $14,850.

	-3	On August 8, 2012, the Company borrowed $42,500 from lender in exchange for a convertible debenture maturing on May 10, 2013. Beginning 180 days after the date of the debenture, lender could convert the note to common shares at a 39% discount of the “Market Price” of the stock based on the average of the lowest three (3) closing bid prices on the date prior to the notice of conversion. The Company valued the BCF of the convertible debenture at $27,172. Accordingly, the $42,500 debenture was discounted by the amount of the BCF. The Company accreted the discount to the convertible debenture through its maturity and recognized interest expense until full conversion. The lender fully converted this debenture to shares of common stock with $34,055 converted during the year ended December 31, 2013, and $8,445 converted during the year ended December 31, 2014. In addition, $1,700 accrued interest on the convertible debenture was converted to stock in the first quarter of 2014. The stock was issued without restrictive legend pursuant to Rule 144, since the holder acquired convertible note issued by the Company more than six months prior to the date of conversion and did not pay any additional consideration for the shares.

	On October 31, 2012, the Company borrowed $78,500 from this same lender in exchange for a convertible debenture maturing on August 2, 2013. Beginning 180 days after the date of the debenture, lender could have converted the note to common shares at a 39% discount pursuant to the same terms and conditions discussed in the paragraph above. The Company valued the BCF of the convertible debenture at $50,189, and accordingly, discounted the $78,500 debenture by this amount. The Company accreted the discount to the convertible debenture through its maturity and recognized interest expense until full conversion. During the year ended December 31, 2014, the lender converted $73,820 of the convertible debenture to shares of common stock, and during the first quarter of 2015 converted the remaining $4,680 balance to shares of common stock. In addition, the lender converted $6,820 accrued interest on the convertible debenture to stock in the first quarter of 2015 in full satisfaction of the balance due. The stock was issued without restrictive legend pursuant to Rule 144, as the holder acquired convertible note issued by the Company more than six months prior to the date of conversion and did not pay any additional consideration for the shares.

		-4	On May 3, 2011, the Company borrowed $300,000 in exchange for a convertible debenture. The Debenture bears 10% interest per annum. The lender may at any time convert any portion of the debenture to common shares at a 30% discount of the “Market Price” of the stock based on the average of the previous ten (10) days weighted average closing prices on the date prior to the notice of conversion. The Company may prepay the debenture plus accrued interest at any time before maturity. In addition, as further inducement for loaning the Company the funds, the Company granted the lender 300,000 and 600,000 warrants at $337.50 and $472.50 per share (after restatement for 1 for -1,350- reverse stock split), respectively. As a result, the Company allocated fair market value (“FMV”) to both the BCF and to the warrants, or $206,832, which was recorded as a discount against the debenture. The Company accreted the discount to the convertible debenture through maturity and will accrue interest expense until paid in full or converted. Before discount, the Company determined the FMV of the warrants as $45,000 using the Black-Scholes valuation model.

		-5	The Company borrowed $10,000 in exchange for a convertible debenture. The lender at their option may convert all or part of the note plus accrued interest into common stock at a price of thirty percent (30%) discount as determined from the average four (4) highest closing bid prices over the preceding five (5) trading days. The Company valued the BCF of the convertible debenture at $4,286. The Company accreted the discount to the convertible debenture and will recognize interest expense until paid in full or converted.

		-6	The Company entered a new debenture agreement upon sale/assignment of the original lender under the debenture as discussed in reference (1) above. Because the stated terms of the new debenture agreement were significantly different from the original debenture, including analysis of value of the beneficial conversion feature at the assignment/purchase date, the transaction was treated as extinguishment of the old debenture and recording of the new for accounting purposes. Because the debenture is being assigned/sold in installments, the Company is calculating and recognizing gain or loss on the extinguishment as it occurs.

	On February 10, 2012, the new holder (lender) purchased $7,500 of the original $125,000 principal balance, and based on this transaction, the Company recorded a $4,286 loss on extinguishment. On May 18, 2012, the lender purchased another $11,750, and the Company recorded a $6,714 loss on extinguishment related to this transaction. On July 17, 2012, the lender purchased another $11,750, and the Company recorded a $6,714 loss on extinguishment related to this transaction. On November 8, 2012, the lender purchased another $11,750, and the Company recorded a $6,714 loss on the extinguishment related to this transaction. Since that date the lender has not purchased or converted any shares pursuant to the sale/assignment agreement.

	The Company may prepay at any time in an amount equal to 150% of the principal and accrued interest. The conversion price under the debenture is $.37125, and the lender may convert at any time until the debenture plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 4.99% of the outstanding Common Stock of the Company at any one time. The debenture and the shares referenced within the debenture may be assignable in whole or in part to a third party at any time during the term.

	As of March 31, 2015 and December 31, 2014, the lender had assigned a cumulative $5,500 under the debenture to four separate parties, and $23,500 to another party. See reference (7) and (8), respectively, related to the assignments.

		-7	This line is comprised of the assignment of $5,500 of the convertible debenture from reference (6) above with the same stated terms and conditions equally to four separate parties. Due to the smaller transaction amounts, these four debenture holders have been combined for presentation purposes.

		-8	On February 12, 2014 the Company entered into new debenture agreement for $39,724 upon sale/assignment of the original lender. Because the stated terms of the new debenture agreement and principal amounts were significantly different from the original debenture, including analysis of value of the beneficial conversion feature at the assignment/purchase date, the transaction was treated as extinguishment of the old debenture with recording of the new for accounting purposes.

			Conversion price under the debenture is $.37125, and the lender may convert at any time until the debenture plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender is limited to maximum conversion of 4.99% of the outstanding Common Stock of the Company at any one time. During the year ended December 31, 2013, the lender converted $3,211 of the debenture to stock. The stock was issued without restrictive legend pursuant to Rule 144, since the holder acquired convertible note issued by the Company more than six months prior to the date of conversion and did not pay any additional consideration for the shares.

		-9	On April 8, 2013, the Company borrowed $20,000 in exchange for a convertible debenture. The lender at their option may convert all or part of the note plus accrued interest into common stock at a price of thirty percent (40%) discount as determined from the lowest trading price for the 5 trading days prior to the conversion notice. The Company valued the BCF of the convertible debenture at $13,333 and is accreting the discount to the convertible debenture, and will recognize interest expense until paid in full or converted. During the year ended December 31, 2014, the lender converted $20,000 in full satisfaction of the convertible debenture to shares of common stock. In addition, during the year ended 2014, the Company converted all the accrued interest on the debenture, or $2,302, to shares of common stock. The debenture and interest conversion stock was issued without restrictive legend pursuant to Rule 144, since the holder acquired convertible note issued by the Company more than six months prior to the date of conversion and did not pay any additional consideration for the shares.

STOCK_WARRANTS

STOCK WARRANTS	3 Months Ended
	Mar. 31, 2015
Class of Stock Disclosures [Abstract]
STOCK WARRANTS [Text Block]		13	STOCK WARRANTS

	On March 9, 2011, the Company borrowed $50,000 in exchange for a convertible debenture, which was converted in full with accrued interest in the second quarter of 2012. As further inducement for loaning the Company the funds, the Company granted the lender 50,000 and 100,000 warrants at $337.50 and $472.50 per share, respectively. Before discount, the Company determined and recorded the fair market value of the warrants as $7,500 using the Black-Scholes valuation model. See Note 12. CONVERTIBLE DEBENTURES, reference (4) for similar warrant arrangement made with another lender.

INCOME_TAXES

INCOME TAXES	3 Months Ended
INCOME TAXES	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]		14	INCOME TAXES

	The components of the provision for income tax expense are as follows for the years ended:

			March 31, 2015			December 31, 2014,
	Current taxes
	Federal		$	—		$	—
	State			—			—
	Current taxes			—			—
	Change in deferred taxes			26,757			18,564
	Change in valuation allowance			-26,714			-18,520

	Provision for income tax expense		$	43		$	44

	The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at March 31, 2015:

	Deferred tax assets:
	Equity based compensation		$	97,276
	Allowance for doubtful accounts			15,640
	Net operating loss carryforward			1,118,311
	On-line training certificate reserve			960
	Total deferred tax assets			1,232,187
	Valuation allowance			-1,229,667

	Deferred tax assets net of valuation allowance			2,520

	Less deferred tax assets – non-current, net of valuation allowance			2,330

	Deferred tax assets – current, net of valuation allowance		$	190

	The effective tax rate used for calculation of the deferred taxes as of March 31, 2015 was 34%. The Company has established a valuation allowance against deferred tax assets of $1,229,667 or 99.8%, due to the uncertainty regarding realization, comprised primarily of a 100% reserve against the net operating carryforward, 100% reserve against the allowance for doubtful accounts, and 97% reserve against the deferred tax assets attributable to the equity based compensation.

	The significant differences between the statutory tax rate and the effective tax rates for the Company for the years ended are as follows:

			March 31, 2015				December 31, 2014,
	Statutory tax rate			—	%			—	%
	Increase (decrease) in rates resulting from:
	Net operating loss carryforward or carryback			8	%			-35	%
	Equity based compensation and loss			—	%			—	%
	Change in valuation allowance			-3	%			32	%
	Change in allowance for doubtful accounts			-5	%			3	%
	Effective tax rate			—	%			—	%

	The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2014:

	Deferred tax assets:
	Equity based compensation		$	97,276
	Allowance for doubtful accounts			15,980
	Net operating loss carryforward			1,091,064
	On-line training certificate reserve			1,154
	Total deferred tax assets			1,205,474
	Valuation allowance			-1,202,911

	Deferred tax assets net of valuation allowance			2,563

	Less deferred tax assets – non-current, net of valuation allowance			2,330

	Deferred tax assets – current, net of valuation allowance		$	233

	The effective tax rate used for calculation of the deferred taxes as of December 31, 2014 was 34%. The Company has established a valuation allowance against deferred tax assets of $1,202,911 or 99.8%, due to the uncertainty regarding realization, comprised primarily of a 100% reserve against the net operating carryforward, 100% reserve against the allowance for doubtful accounts, and 97% reserve against the deferred tax assets attributable to the equity based compensation.

AUTHORIZATION_OF_PREFERRED_STO

AUTHORIZATION OF PREFERRED STOCK	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block Supplement [Abstract]
Preferred Stock [Text Block]		15	AUTHORIZATION OF PREFERRED STOCK

	During the second quarter of 2010, the holder of the majority of the Company’s outstanding shares of common stock approved an amendment to the Company’s Articles of Incorporation authorizing the issuance of 10,000,000 shares of preferred stock. The preferred stock as authorized has such voting powers, designations, preferences, limitations, restrictions and relative rights as may be determined by our Board of Directors of the Company from time to time in accordance with the provisions of Chapter 78 of the Nevada Revised Statutes. Before modification, the existing Articles of Incorporation did not authorize the issuance of shares of preferred stock. The Company authorized the preferred stock for the purpose of added flexibility in seeking capital and potential acquisition targets. The amendment authorizing the issuance of shares of preferred stock grants the Board authority, without further action by our stockholders, to designate and issue preferred stock in one or more series and to designate certain rights, preferences and restrictions of each series, any or all of which may be greater than the rights of the common stock. As of March 31, 2015, and December 31, 2014, the 425,000 shares of preferred stock are owned by the Company’s Chief Executive Officer. The preferred shares have 250 to 1 voting rights over the common stock, and are convertible into 31,481 shares of common stock. The preferred stock votes with the Company’s common stock, except as otherwise required under Nevada law. Accordingly, Mr. Carmichael will have approximately 61% of the combined voting power of the Common Stock and Series A Convertible Preferred Stock, voting as a single class and will control the outcome of any corporate transaction or other matter submitted to the shareholders for approval, including mergers, consolidations and the sale of all or substantially all of our assets, and also the power to prevent or cause a change in control.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Legal Matters and Contingencies [Text Block]		16	COMMITMENTS AND CONTINGENCIES

	On August 14, 2014, the Company entered into a new lease commitment. Terms of the lease include thirty-seven month term commencing on September 1, 2014; payment of $5,367 security deposit; base rent of approximately $4,000 per month over the term of the lease plus sales tax; and payment of 10.76% of annual operating expenses (i.e. common areas maintenance), which is approximately $1,500 per month subject to periodic adjustment.

	During the third quarter of 2014, the Company did not renew its product liability insurance since the renewal policy was cost prohibitive. The Company is currently seeking a new insurance carrier or alternative means to satisfy this potential liability exposure, as well as to fulfil the sales terms of some of our customers, which require the insurance coverage.

	On July 1, 2014 the following complaint was settled in full: On December 18, 2012, Undersea Breathing Systems, Inc. (“UBS”) filed an amended complaint against the Company compelling purchase of Medal Model No. 4241 membranes or equivalent pursuant to pricing agreement in 2011. UBS is the holder of the convertible debenture referenced in Note 12. CONVERTIBLE DEBENTURES Ref (2). Under the complaint, UBS asserted the Company was to purchase no less than 24 membranes from the company per year for $2,000 and $1,000, cash and Company stock, respectively, per membrane. The Company took delivery, paid cash, and issued stock for 14 Medal Model No 4241 membranes pursuant to the stated pricing in 2011, plus issued an additional $24,000 stock toward future purchases of 24 membranes. However, the Company has not purchased or taken delivery of additional membranes. At the same time the stock was issued the Company granted UBS a convertible debenture of $76,000 and reduced its balance to $48,000 when the Company paid $28,000 cash and took delivery of the 14 membranes. Therefore, UBS currently has $24,000 worth of stock and a $48,000 convertible debenture for which the Company took no membrane deliveries. On July 1, 2014, the court granted dismissal of the final remaining complaint asserted by UBS. Associated with the dismissal, the Company reversed in the third quarter of 2014, related prepaid inventory and convertible debenture resulting in a loss on settlement of $14,850, which was accrued as of June 30, 2014.

	From time to time we are subject to legal proceedings, claims and litigation arising in the ordinary course of business, including matters relating to product liability claims. Such product liability claims sometimes involving wrongful death or injury have historically been covered by product liability insurance, which provided coverage for each claim up to $1,000,000. As previously disclosed, we are co-defendants under an action filed by an individual in June 2013 in the Circuit Court of Broward County claiming personal injury resulting from use of a Brownie’s Third Lung. Plaintiff has claimed damages in excess of $1,000,000. The insurance carrier’s legal counsel indicates unfavorable outcome is possible, but not probable. We believe such claim is without merit and intend to continue to aggressively defend such action. We also had another such claim previously disclosed from January 2013, and one in October 2014. Both cases were settled by insurance carrier without additional cost to the company.

JOINT_VENTURE_EQUITY_EXCHANGE_

JOINT VENTURE EQUITY EXCHANGE AGREEMENT	3 Months Ended
	Mar. 31, 2015
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments Disclosure [Text Block]		17	JOINT VENTURE EQUITY EXCHANGE AGREEMENT

	Effective December 31, 2014, the Company received notice from Pompano Dive Center, LLC. (“PDC”).of intent to cancel the agreement discussed below in accordance with the terms of the agreement. As a result, the unwinding of this transaction is expected to occur in the second quarter of 2015.

	On November 7, 2011, the Company entered into a Joint Venture Equity Exchange Agreement (“Agreement”) with PDC. PDC owns a retail store, several dive boats, and has a classroom for training divers. Under the terms of the Agreement, the Company will provide PDC with an assortment of Brownie’s Third Lung products on consignment, and PDC will act as a training and demonstration site for Brownie’s Third Lung products. Beginning in 2012, both parties ceased operating under the consignment inventory arrangement. Inventory not sold was returned, and inventory was purchased for sale. See Note: 7 RELATED PARTIES TRANSACTIONS - Net revenues and accounts receivable – related parties for further information on sales to PDC for years ended December 31, 2014 and 2013, and Accounts Receivable balances at December 31, 2014, and December 31, 2013. Terms of sale to PDC are no more favorable than those granted other dealers of the Company’s products.

	In addition, the Agreement provided for a non-binding letter of intent for the possible acquisition of PDC in exchange for BWMG’s stock for the yet to be agreed upon value of PDC. In anticipation of a possible purchase, the Agreement provides BWMG with a 33% interest in PDC. As part of the transaction, BWMG issued 3,394 restricted shares of its common stock with fair market value on the date of the transaction of $24,740 to PDC, reflected in other assets in the long-term portion of the Company’s balance sheet.

	If BWMG purchased PDC, the stock issued by BWMG would be credited to the purchase price. Further, PDC is required to remit no later than 45 days from the end of each quarter, a 33% share in pre-tax net profits. At least 50% of the total pre-tax profits are required for distribution under the Agreement, and BWMG is not required to share in losses.

	Upon termination of this Agreement by party and/or a written purchase and sales agreement is not entered into by the parties, then the parties’ respective interests in each other’s business will revert back to the original party. Accordingly, if this should happen, PDC will relinquish the interest acquired in BWMG through this Agreement and BWMG will do the same. All property at PDC owned by BWMG will be returned to BWMG at that time as well. Because the joint venture is cancellable at any time by either party with return of respective interest transferred to each as per the joint venture agreement, possible acquisition of PDC is in the form of a non-binding letter of intent, each entities assets and liabilities remain their own, BWMG will not share in any of PDC losses or additional expenses unless otherwise approved, and the management and operation of PDC remains with PDC, the Company accounted for the investment in PDC under the Cost basis. Since inception of the Agreement PDC has reported pre-tax net losses. Therefore, to-date there has been no profit sharing due the Company under the agreement.

EQUITY_INCENTIVE_PLAN

EQUITY INCENTIVE PLAN	3 Months Ended
	Mar. 31, 2015
Equity Incentive Plan [Abstract]
Equity Incentive Plan [Text Block]	18	EQUITY INCENTIVE PLAN

	On August 22, 2007, the Company adopted an Equity Incentive Plan (the “Plan”). Under the Plan, Stock Options may be granted to Employees, Directors, and Consultants in the form of Incentive Stock Options or Nonstatutory Stock Options. Stock Purchase Rights, time vested and/performance invested Restricted Stock, and Stock Appreciation Rights and Unrestricted Shares may also be granted under the Plan. The initial maximum number of shares that may be issued under the Plan shall be 297 shares, and no more than 75 Shares of Common Stock may be granted to any one Participant with respect to Options, Stock Purchase Rights and Stock Appreciation Rights during any one calendar year period. Common Stock to be issued under the Plan may be either authorized and unissued or shares held in treasury by the Company. The term of the Plan shall be ten years. The Board of Directors may amend, alter, suspend, or terminate the Plan at any time. All 297 options were issued under the plan prior to January 1, 2010, and to-date all remain outstanding.

EQUITY_BASED_INCENTIVERETENTIO

EQUITY BASED INCENTIVE/RETENTION BONUSES	3 Months Ended
	Mar. 31, 2015
Equity Based Year End Bonuses and Conversion Of Board Of Directors Liability [Abstract]
Equity Based Year End Bonuses and Conversion Of Board Of Directors Liability [Text Block]		19	EQUITY BASED INCENTIVE/RETENTION BONUSES

	On November 2, 2012, the Board of Directors consented to grant equity based bonuses to certain key employees and consultants as an incentive to retain their services. Stock incentive bonuses were to vest, and be paid out on May 2, 2013, contingent upon continued employment or service. The stock bonus price per share was calculated based on last closing price as reported on per the OTCBB prior to the grant date for a total of $75,100. Shares were set aside and reserved for this transaction. As disclosed in Note 7. RELATED PARTIES TRANSACTIONS, $45,000 and $2,250 of the $75,100 bonuses, or 37,038 and 1,854 shares, were awarded to the Chief Executive Officer and the related party employee, respectively. The Company accrued operating expense ratably from the time of the awards through May 2, 2013, when vested. Of the 61,852 vested shares, only 5,185 have been issued to-date. The rest are included in shares payable as reflected on the Statement of Stockholders’ Deficit and the Balance Sheet.

STRATEGIC_ALLIANCE_AGREEMENT

STRATEGIC ALLIANCE AGREEMENT	3 Months Ended
	Mar. 31, 2015
Strategic Alliance Agreement [Abstract]
Strategic Alliance Agreement [Text Block]	20	STRATEGIC ALLIANCE AGREEMENT

	On April 10, 2012, the Company entered into a strategic alliance agreement with Precision Paddleboards, Inc. The agreement provides for 12 month exclusivity granted for $24,000 in one year restricted stock, or 494 shares. Price per share was calculated as the weighted average per share for 30 days preceding the agreement or $.036 per share. The Company recognized the operating expense ratably over the twelve month vesting term with corresponding entry to shares payable. As of March 31, 2015, none of the 494 shares had been paid out and are reflected in shares payable balance on the Statement of Stockholders’ Deficit and the Balance Sheet.

INTEREST_EXPENSE_NONRELATED_PA

INTEREST EXPENSE NON-RELATED PARTIES AND OTHER EXPENSE (INCOME), NET	3 Months Ended
	Mar. 31, 2015
Interest Income (Expense), Net [Abstract]
Other Income and Other Expense Disclosure [Text Block]	21	INTEREST EXPENSE NON-RELATED PARTIES AND OTHER EXPENSE (INCOME), NET

	For the three months ended March 31, 2015, non-related parties interest expense of $9,277 is comprised of $9,177 interest on convertible debentures and $100 interest on notes payable and other interest. For the three ended March 31, 2014, non-related parties interest expense of $13,552 is comprised of $12,921 interest on convertible debentures and $631 interest on notes payable and other interest.

	For the three months ended March 31, 2015, $3,984 other expense, net is comprised primarily of $11,379 insurance audit adjustments partially offset by $3,471 royalty income on licensed patents, $1,800 sale of fixed assets and $2,124 other income, net of individually insignificant items. For the three months ended March 31, 2014, $36,738 other income, net is comprised primarily of $31,463 write off of accrued legal expense from prior years due to resolution of overbilling as identified by Company $5,144 royalty income on licensed patents, and $131 other income, net of individually insignificant items.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	22	SUBSEQUENT EVENTS

	On May 2, 2015, Mr. Purdon, related party employee, was issued 1,483,160 shares of restricted common stock in lieu of cash for $4,500, employee compensation for the month ended April 30, 2015. The number of shares issued was based on the weighted average share price during the month.

	Effective April 22, 2015, the Company issued Mr. Carmichael, Chief Executive Officer of the Company, an unsecured promissory note in exchange for $27,000. Terms of the note are twelve monthly principal payments of $2,250 beginning June 15, 2015. Interest is 10% per annum, payable monthly in shares of stock, based on the weighted average price per share during the monthly period from the historical data as quoted on www.quotemedia.com for the Company’s common stock. Interest shall be calculated as the unpaid principal balance times the daily rate for the number of the days in the period times the average weighted price per share for the monthly period. The Company borrowed and is using the proceeds for tooling and inventory of new product it plans to offer in time for its local summer diving and boating season.

DESCRIPTION_OF_BUSINESS_AND_SU1

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Description Of Business [Policy Text Block]	Description of business –Brownie’s Marine Group, Inc., (hereinafter referred to as the “Company” or “BWMG”) designs, tests, manufactures and distributes recreational hookah diving, yacht based scuba air compressor and nitrox generation systems, and scuba and water safety products through its wholly owned subsidiary Trevor Industries, Inc. The Company sells its products both on a wholesale and retail basis, and does so from its headquarters and manufacturing facility in Pompano Beach, Florida. The Company does business as (dba) Brownie’s Third Lung, the dba name of Trebor Industries, Inc. The Company’s common stock is quoted on the OTC Markets (pink) under the symbol “BWMG”.
Description Of Business [Policy Text Block]
Basis of Presentation and Significant Accounting Policies [Policy Text Block]	Basis of Presentation – The financial statements of the Company have been prepared in accordance with the accounting principles generally accepted in the United States of America (“GAAP”). In the opinion of management all normal recurring adjustments considered necessary to give a fair presentation of operating results for the periods presented have been included.

Fiscal Period, Policy [Policy Text Block]	Definition of fiscal year – The Company’s fiscal year end is December 31.
Fiscal Period, Policy [Policy Text Block]
Use of Estimates, Policy [Policy Text Block]	Use of estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that 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 expenses during the reporting period. Actual results could differ from those estimates.
Use of Estimates, Policy [Policy Text Block]
Reclassification, Policy [Policy Text Block]	Reclassifications – Certain reclassifications have been made to the 2014 financial statement amounts to conform to the 2015 financial statement presentation.
Reclassification, Policy [Policy Text Block]
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and equivalents – Only highly liquid investments with original maturities of 90 days or less are classified as cash and equivalents. These investments are stated at cost, which approximates market value.
Cash and Cash Equivalents, Policy [Policy Text Block]
Inventory, Policy [Policy Text Block]	Inventory – Inventory is stated at the lower of cost or fair market value. Cost is principally determined by using the average cost method that approximates the First-In, First-Out (FIFO) method of accounting for inventory. Inventory consists of raw materials as well as finished goods held for sale. The Company’s management monitors the inventory for excess and obsolete items and makes necessary valuation adjustments when required.
Inventory, Policy [Policy Text Block]
Property, Plant and Equipment, Policy [Policy Text Block]	Furniture, Fixtures, Equipment and Leasehold Improvements– Furniture, Fixtures, Equipment and Leasehold Improvement is stated at cost less accumulated depreciation and/or amortization. Depreciation and amortization is provided principally on the straight-line method over the estimated useful lives of the assets or the lease, which are primarily 3 to 5 years. The cost of repairs and maintenance is charged to expense as incurred. Expenditures for property betterments and renewals are capitalized. Upon sale or other disposition of a depreciable asset, cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in other income (expense).

	The Company periodically evaluates whether events and circumstances have occurred that may warrant revision of the estimated useful lives of fixed assets or whether the remaining balance of fixed assets should be evaluated for possible impairment. The Company uses an estimate of the related undiscounted cash flows over the remaining life of the fixed assets in measuring their recoverability.

Going Concern [Policy Text Block]	Going Concern –The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates realization of assets and the satisfaction of liabilities in the normal course of business for the twelve-month period following the date of these financial statements. Although profitable for the year ended December 31, 2014, we have otherwise incurred losses since 2009, and had a loss for the three months ended March 31, 2015. We have predominantly had a working capital deficit since 2009.

	The Company is behind on payments due for matured convertible debentures, related parties notes payable, accrued liabilities and interest – related parties, and certain vendor payables. The Company is handling delinquencies on a case by case basis. However, there can be no assurance that cooperation the Company has received thus far will continue. Payment delinquencies are further addressed in Note 7. RELATED PARTIES TRANSACTIONS, Note 9. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES, Note 10. OTHER LIABILITIES, Note 11. NOTES PAYABLE, and Note 12. CONVERTIBLE DEBENTURES.

	Because the Company does not expect that existing operational cash flow will be sufficient to fund presently anticipated operations, this raises substantial doubt about BWMG’s ability to continue as a going concern within one year from date the financial statements are issued. Therefore, the Company will need to raise additional funds and is currently exploring alternative sources of financing. BWMG has issued a number of convertible debentures as an interim measure to finance working capital needs as discussed in Note 12. CONVERTIBLE DEBENTURES and may continue to raise additional capital through sale of restricted common stock or other securities, and obtaining some short term loans. The Company has paid for legal and consulting services with restricted stock to maximize working capital, and intends to continue this practice when possible. In addition, the Company implemented some cost saving measures and will continue to explore more to reduce operating expenses.

	If BWMG fails to raise additional funds when needed, or does not have sufficient cash flows from sales, it may be required to scale back or cease operations, liquidate assets and possibly seek bankruptcy protection. The accompanying consolidated financial statements do not include any adjustments that may result from the outcome of this uncertainty.

Revenue Recognition, Policy [Policy Text Block]	Revenue recognition – Revenues from product sales are recognized when the Company’s products are shipped or when service is rendered. Revenues from fixed-price contracts are recognized on the percentage-of-completion method, measured by the percentage of cost incurred to date to estimated total cost of each contract. This method is used because management considers the percentage of cost incurred to date to estimated total cost to be the best available measure of progress on the contracts.

	Contract costs include all direct material and labor costs and those indirect costs related to contract performance, such as indirect labor, supplies, tools, repairs, and depreciation costs. General and administrative costs are charged to expense as incurred. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. Change in job performance, job conditions, and estimated profitability may result in revisions to costs and income and are recognized in the period in which the revisions are determined. Revenue and costs incurred for time and material projects are recognized as the work is performed.

Product Development Cost [Policy Text Block]	Product development costs – Product development expenditures are charged to expenses as incurred.
Product Development Cost [Policy Text Block]
Advertising Costs, Policy [Policy Text Block]	Advertising and marketing costs – The Company expenses the costs of producing advertisements and marketing material at the time production occurs, and expenses the costs of communicating advertisements and participating in trade shows in the period in which occur. Advertising and trade show expense incurred for the three months ended March 31, 2015, and 2014, was $1,454 and $912 respectively.
Advertising Costs, Policy [Policy Text Block]
Customer Deposits and Returns [Policy Text Block]	Customer deposits and returns policy – The Company takes a minimum 50% deposit against custom and large tankfill systems prior to ordering and/or building the systems. The remaining balance due is payable upon delivery, shipment, or installation of the system. There is no provision for cancellation of custom orders once the deposit is accepted, nor return of the custom ordered product. Additionally, returns of all other merchandise are subject to a 15% restocking fee as stated on each sales invoice.
Customer Deposits and Returns [Policy Text Block]
Income Tax, Policy [Policy Text Block]	Income taxes – The Company accounts for its income taxes under the assets and liabilities method, which requires recognition of deferred tax assets and liabilities for future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined based on the differences between the financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date.

	The Company records net deferred tax assets to the extent the Company believes these assets will more likely than not be realized. In making such determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and recent financial operations. A valuation allowance is established against deferred tax assets that do not meet the criteria for recognition. In the event the Company were to determine that it would be able to realize deferred income tax assets in the future in excess of their net recorded amount, they would make an adjustment to the valuation allowance which would reduce the provision for income taxes.

	The Company follows the accounting guidance which provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. Income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized initially and in subsequent periods. Also included is guidance on measurement, derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.

Comprehensive Income, Policy [Policy Text Block]	Comprehensive income – The Company has no components of other comprehensive income. Accordingly, net income equals comprehensive income for all periods.
Comprehensive Income, Policy [Policy Text Block]
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-based compensation – The Company accounts for all compensation related to stock, options or warrants using a fair value based method whereby compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. The Company uses the Black-Scholes valuation model to calculate the fair value of options and warrants issued to both employees and non-employees. Stock issued for compensation is valued on the effective date of the agreement in accordance with generally accepted accounting principles, which includes determination of the fair value of the share-based transaction. The fair value is determined through use of the quoted stock price. For the three months ended March 31, 2015 and 2014, the Company compensated and/or converted all accrued payroll to stock for one related party employee. For further discussion see Note 7. RELATED PARTIES TRANSACTIONS,

Beneficial Conversion Feature On Convertible Debentures [Policy Text Block]	Beneficial conversion features on convertible debentures – The fair value of the stock upon which beneficial conversion feature (BCF) computations, as applicable, was determined through use of the quoted stock price. See Note 12. CONVERTIBLE DEBENTURES for further discussion.

Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair value of financial instruments – Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. An entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. There are three levels of inputs that may be used to measure fair value:

	Level 1 - Quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities.

	Level 2 - Quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets.

	Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation.

	Inputs are used in applying the various valuation techniques and broadly refer to the assumptions that market participants use to make valuation decisions, including assumptions about risk. An investment’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. However, the determination of what constitutes “observable” requires significant judgment by the Company. Management considers observable data to be market data which is readily available, regularly distributed or updated, reliable and verifiable, not proprietary, provided by multiple, independent sources that are actively involved in the relevant market. The categorization of an investment within the hierarchy is based upon the pricing transparency of the investment and does not necessarily correspond to the Company’s perceived risk of that investment.


	At March 31, 2015, and December 31, 2014, the carrying amount of cash, accounts receivable, accounts receivable – related parties, customer deposits and unearned revenue, royalties payable – related parties, other liabilities, other liabilities and accrued interest – related parties, notes payable, notes payable – related parties, and accounts payable and accrued liabilities approximate fair value because of the short maturity of these instruments. The fair value of the Company’s convertible debentures was the principal balance due at March 31, 2015, and December 31, 2014, as presented on the face of the balance sheet.

Earnings Per Share, Policy [Policy Text Block]	Earnings per common share – Basic earnings per share excludes any dilutive effects of options, warrants and convertible securities. Basic earnings per share is computed using the weighted-average number of outstanding common shares during the applicable period. Diluted earnings per share is computed using the weighted average number of common and common stock equivalent shares outstanding during the period. Common stock equivalent shares are excluded from the computation if their effect is antidilutive. All common stock and equivalent shares were excluded in the computation of dilutive earnings per share for the three months ended March 31, 2015, since their effect was antidilutive, and were included for the year ended December 31, 2014.
Earnings Per Share, Policy [Policy Text Block]
New Accounting Pronouncements, Policy [Policy Text Block]	New accounting pronouncements – The Company believes there was no new accounting guidance adopted, but not yet effective that either has not already been disclosed in prior reporting periods or is relevant to the readers of BWMG’s financial statements.
New Accounting Pronouncements, Policy [Policy Text Block]

INVENTORY_Tables

INVENTORY (Tables)	3 Months Ended
INVENTORY (Tables)	Mar. 31, 2015
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventory consists of the following as of:

		March 31, 2015		December 31, 2014

	Raw materials	$	353,392	$	331,879
	Work in process		—		—
	Finished goods		305,078		274,334
		$	658,470	$	606,213

PROPERTY_AND_EQUIPMENT_NET_Tab

PROPERTY AND EQUIPMENT, NET (Tables)	3 Months Ended
PROPERTY AND EQUIPMENT, NET (Tables)	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment consists of the following as of:

		March 31, 2015		December 31, 2014

	Factory and office equipment	$	62,633	$	62,633
	Tooling		59,149		52,344
	Computer equipment and software		23,932		23,932
	Vehicles		44,160		44,160
	Leasehold improvements		38,379		38,379
			228,253		221,448
	Less: accumulated depreciation and amortization		-121,667		-112,942
		$	106,586	$	108,506

RELATED_PARTIES_TRANSACTIONS_T

RELATED PARTIES TRANSACTIONS (Tables)	3 Months Ended
RELATED PARTIES TRANSACTIONS (Tables)	Mar. 31, 2015
Related Party Transactions [Abstract]
Schedule of Related Party Transactions [Table Text Block]	Notes payable – related parties consists of the following at March 31, 2015:

	Promissory note payable to the non-employee Board of Director, secured by up to $200,000 in and to all of the Company’s right, title and interest in its fixed assets, inventory, receivables, and all documents including its books, records, and files; bearing interest at 21.21% per annum, due in monthly principal and interest payments of $8,585, matured on November 1, 2014	$	7,083

	Less amounts due within one year		7,083

	Long-term portion of notes payable	$	—

		$	7,083


	Notes payable – related parties consists of the following at December 31, 2014:

	Promissory note payable to the non-employee Board of Director, secured by up to $200,000 in and to all of the Company’s right, title and interest in its fixed assets, inventory, receivables, and all documents including its books, records, and files; bearing interest at 21.21% per annum, due in monthly principal and interest payments of $8,585, matured on November 1, 2014	$	14,167

	Less amounts due within one year		14,167

	Long-term portion of notes payable	$	—

		$	14,167

Schedule Of Related Party Principal Payments [Table Text Block]	As of March 31, 2015, principal payments on the notes payable – related parties are as follows:

	2015	$	7,083
	2016		—
	2017		—
	2018		—
	2019		—
	Thereafter		—
		$	7,083

Schedule Of Other Liabilities And Accrued Interest Related Party [Table Text Block]	Other liabilities and accrued interest– related parties consists of the following at:

		March 31, 2015		December 31, 2014

	Year-end 2012 bonus payable to Chief Executive Officer	$	67,000	$	67,000
	Year-end 2012 bonus payable to employee		17,500		17,500
	Accrued interest on note payable non-employee Board of Director		1,502		3,004
	Due to Principals of Carleigh Rae Corp., net		6,017		6,017
		$	92,019	$	93,521

NOTES_PAYABLE_Tables

NOTES PAYABLE (Tables)	3 Months Ended
NOTES PAYABLE (Tables)	Mar. 31, 2015
Notes Payable Disclosure [Abstract]
Schedule Of Notes Payable [Table Text Block]	Notes payable consists of the following as of March 31, 2015:

	Promissory note payable, unsecured, bearing interest at 5% simple interest per annum, due in weekly principal and interest payments of $250, maturing on March 10, 2015.	$	—

	Promissory note payable, secured by vehicle underlying loan having carrying value of $16,849 at March 31, 2015, bearing interest at 1.9% per annum, due in monthly principal and interest payments of $523, maturing on December 5, 2017.		16,731
			16,731

	Less amounts due within one year		6,013

	Long-term portion of notes payable	$	10,718


	Notes payable consists of the following as of December 31, 2014:

	Promissory note payable, unsecured, bearing interest at 5% simple interest per annum, due in weekly principal and interest payments of $250, maturing on March 10, 2015.	$	2,764

	Promissory note payable, secured by vehicle underlying loan having carrying value of $17,760 at December 31, 2014, bearing interest at 1.9% per annum, due in monthly principal and interest payments of $523, maturing on December 5, 2017.		18,216
			20,980

	Less amounts due within one year		8,749

	Long-term portion of notes payable	$	12,231

Schedule Of Principal Payments On Notes Payable [Table Text Block]	As of March 31, 2015, principal payments on the notes payable are as follows:

	2015	$	4,499
	2016		6,099
	2017		6,133
	2018		—
	2019		—
	Thereafter		—

		$	16,731

CONVERTIBLE_DEBENTURES_Tables

CONVERTIBLE DEBENTURES (Tables)	3 Months Ended
CONVERTIBLE DEBENTURES (Tables)	Mar. 31, 2015
Convertible Debentures [Abstract]
Schedule Of Convertible Debentures [Table Text Block]	Convertible debentures consist of the following at March 31, 2015 and December 31, 2014:

	Maturity		Interest			Origination		Origination		March 31,		March 31,		December		December		Ref.
	Date		Rate			Principal		Discount		2015		2015		31, 2014		31, 2014
										Debenture		Accrued		Debenture		Accrued
										Balance		Interest		Balance		Interest
	5/27/11			10	%		125,000		-53,571	$	58,750	$	30,299	$	58,750	$	28,829	-1
	11/11/11			5	%		76,000		-32,571		-		-		-		-	-2
	5/2/13			8	%		42,500		-27,172		-		-		-		-	-3
	8/2/13			8	%		78,500		-50,189		-		-		4,680		6,280	-3
	5/5/12			5	%		300,000		-206,832		300,000		117,500		300,000		110,000	-4
	8/31/13			5	%		10,000		-4,286		10,000		1,805		10,000		1,679	-5
				10	%		See ref (6) for Discussion				-		379		-		379	-6
	2/10/14			10	%		5,500		-		472		180		472		155	-7
	2/10/14			10	%		39,724		-		2,743		3,572		2,743		3,503	-8
	4/14/13			9.9	%		20,000		-13,333		-		-		-		-	-9

										$	371,965	$	153,735	$	376,645	$	150,825

	Reference numbers in right hand column of table entitled Ref. refer to paragraphs with corresponding numbers that immediately follow this paragraph.

		-1	The Company purchased in exchange for convertible debenture exclusive rights for license of certain intellectual property from an unrelated party. The parties agreed to a royalty of 2.5% of net revenues generated from the sale, sub-license or use of the technology or a reasonable negotiated rate based on similar invention. The debenture was convertible to common shares of the Company at May 27, 2011, along with accrued interest at the option of the lender. Conversion price per share is 30% discount as determined from the weighted average of the preceding 12 trading days’ closing market price. The Company valued the beneficial conversion feature (BCF) of the convertible debenture at $53,517, its intrinsic value. The Company accreted the discount to the convertible debenture and will recognize interest expense through repayment in full or conversion. Because there was no assurance of success and the invention was still in design and pre-prototype phase, the Company recorded the initial net value of the debenture, $71,483, as research and development expense during the year ended 2010. Both parties agreed to confidentiality regarding the invention during the pre-prototype stage. In addition, the Company agreed to provide the licensor with design services, as well as assist in completing the prototype and initial production at the Company’s prevailing wholesale rate for comparable services.

	On February 10, 2012, the holder of this debenture entered into an agreement with a third party to sell/assign the $125,000 principal balance, plus accrued interest. The purchase was to be in installments with transfer/assignment of the debenture upon payment, referred to as “Closings”. The first Closing was on or about February 15, 2012 for $7,500, with that amount assigned/transferred. The second Closing, occurred 90 days after the first closing for $11,750 paid/assigned. All subsequent Closings were to be for $11,750 and occur in 30 day increments after the second Closing. This was to continue until the full principal balance of $125,000, plus accrued interest is purchased/assigned. See Ref. (6) for discussion of new terms on the assigned portions of the debenture.

		-2	The Company ratified a technology and license agreement with commitment for purchase of inventory related to an agreement signed in 2010, which set pricing for products if minimum quantity purchases were met. Since the Company did not purchase the minimum quantities, but desired to maintain the technology and licensing rights along with the pricing, it agreed to purchase the 2010 balance shortage in 2011, as well as the 2011 minimum quantities. The agreement required the Company issue a convertible debenture for $76,000, and 38,000 shares of restricted common stock. The lender at their option could convert all or part of the note plus accrued interest into common stock at a price of thirty percent (30%) discount as determined from the average four (4) highest closing bid prices over the preceding five (5) trading days. The Company valued the BCF of the convertible debenture at $32,571. The Company accreted the discount to the convertible debenture and recognized interest expense through settlement. The Company repaid $28,000 of this debenture in 2011. See Note 16. COMMITMENTS AND CONTINGENCIES for discussion of litigation involving the technology and license agreement that was settled/dismissed on July 1, 2014. Associated with the dismissal, the Company reversed in the third quarter of 2014, related prepaid inventory and convertible debenture resulting in a loss on settlement of $14,850.

	-3	On August 8, 2012, the Company borrowed $42,500 from lender in exchange for a convertible debenture maturing on May 10, 2013. Beginning 180 days after the date of the debenture, lender could convert the note to common shares at a 39% discount of the “Market Price” of the stock based on the average of the lowest three (3) closing bid prices on the date prior to the notice of conversion. The Company valued the BCF of the convertible debenture at $27,172. Accordingly, the $42,500 debenture was discounted by the amount of the BCF. The Company accreted the discount to the convertible debenture through its maturity and recognized interest expense until full conversion. The lender fully converted this debenture to shares of common stock with $34,055 converted during the year ended December 31, 2013, and $8,445 converted during the year ended December 31, 2014. In addition, $1,700 accrued interest on the convertible debenture was converted to stock in the first quarter of 2014. The stock was issued without restrictive legend pursuant to Rule 144, since the holder acquired convertible note issued by the Company more than six months prior to the date of conversion and did not pay any additional consideration for the shares.

	On October 31, 2012, the Company borrowed $78,500 from this same lender in exchange for a convertible debenture maturing on August 2, 2013. Beginning 180 days after the date of the debenture, lender could have converted the note to common shares at a 39% discount pursuant to the same terms and conditions discussed in the paragraph above. The Company valued the BCF of the convertible debenture at $50,189, and accordingly, discounted the $78,500 debenture by this amount. The Company accreted the discount to the convertible debenture through its maturity and recognized interest expense until full conversion. During the year ended December 31, 2014, the lender converted $73,820 of the convertible debenture to shares of common stock, and during the first quarter of 2015 converted the remaining $4,680 balance to shares of common stock. In addition, the lender converted $6,820 accrued interest on the convertible debenture to stock in the first quarter of 2015 in full satisfaction of the balance due. The stock was issued without restrictive legend pursuant to Rule 144, as the holder acquired convertible note issued by the Company more than six months prior to the date of conversion and did not pay any additional consideration for the shares.

		-4	On May 3, 2011, the Company borrowed $300,000 in exchange for a convertible debenture. The Debenture bears 10% interest per annum. The lender may at any time convert any portion of the debenture to common shares at a 30% discount of the “Market Price” of the stock based on the average of the previous ten (10) days weighted average closing prices on the date prior to the notice of conversion. The Company may prepay the debenture plus accrued interest at any time before maturity. In addition, as further inducement for loaning the Company the funds, the Company granted the lender 300,000 and 600,000 warrants at $337.50 and $472.50 per share (after restatement for 1 for -1,350- reverse stock split), respectively. As a result, the Company allocated fair market value (“FMV”) to both the BCF and to the warrants, or $206,832, which was recorded as a discount against the debenture. The Company accreted the discount to the convertible debenture through maturity and will accrue interest expense until paid in full or converted. Before discount, the Company determined the FMV of the warrants as $45,000 using the Black-Scholes valuation model.

		-5	The Company borrowed $10,000 in exchange for a convertible debenture. The lender at their option may convert all or part of the note plus accrued interest into common stock at a price of thirty percent (30%) discount as determined from the average four (4) highest closing bid prices over the preceding five (5) trading days. The Company valued the BCF of the convertible debenture at $4,286. The Company accreted the discount to the convertible debenture and will recognize interest expense until paid in full or converted.

		-6	The Company entered a new debenture agreement upon sale/assignment of the original lender under the debenture as discussed in reference (1) above. Because the stated terms of the new debenture agreement were significantly different from the original debenture, including analysis of value of the beneficial conversion feature at the assignment/purchase date, the transaction was treated as extinguishment of the old debenture and recording of the new for accounting purposes. Because the debenture is being assigned/sold in installments, the Company is calculating and recognizing gain or loss on the extinguishment as it occurs.

	On February 10, 2012, the new holder (lender) purchased $7,500 of the original $125,000 principal balance, and based on this transaction, the Company recorded a $4,286 loss on extinguishment. On May 18, 2012, the lender purchased another $11,750, and the Company recorded a $6,714 loss on extinguishment related to this transaction. On July 17, 2012, the lender purchased another $11,750, and the Company recorded a $6,714 loss on extinguishment related to this transaction. On November 8, 2012, the lender purchased another $11,750, and the Company recorded a $6,714 loss on the extinguishment related to this transaction. Since that date the lender has not purchased or converted any shares pursuant to the sale/assignment agreement.

	The Company may prepay at any time in an amount equal to 150% of the principal and accrued interest. The conversion price under the debenture is $.37125, and the lender may convert at any time until the debenture plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 4.99% of the outstanding Common Stock of the Company at any one time. The debenture and the shares referenced within the debenture may be assignable in whole or in part to a third party at any time during the term.

	As of March 31, 2015 and December 31, 2014, the lender had assigned a cumulative $5,500 under the debenture to four separate parties, and $23,500 to another party. See reference (7) and (8), respectively, related to the assignments.

		-7	This line is comprised of the assignment of $5,500 of the convertible debenture from reference (6) above with the same stated terms and conditions equally to four separate parties. Due to the smaller transaction amounts, these four debenture holders have been combined for presentation purposes.

		-8	On February 12, 2014 the Company entered into new debenture agreement for $39,724 upon sale/assignment of the original lender. Because the stated terms of the new debenture agreement and principal amounts were significantly different from the original debenture, including analysis of value of the beneficial conversion feature at the assignment/purchase date, the transaction was treated as extinguishment of the old debenture with recording of the new for accounting purposes.

			Conversion price under the debenture is $.37125, and the lender may convert at any time until the debenture plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender is limited to maximum conversion of 4.99% of the outstanding Common Stock of the Company at any one time. During the year ended December 31, 2013, the lender converted $3,211 of the debenture to stock. The stock was issued without restrictive legend pursuant to Rule 144, since the holder acquired convertible note issued by the Company more than six months prior to the date of conversion and did not pay any additional consideration for the shares.

		-9	On April 8, 2013, the Company borrowed $20,000 in exchange for a convertible debenture. The lender at their option may convert all or part of the note plus accrued interest into common stock at a price of thirty percent (40%) discount as determined from the lowest trading price for the 5 trading days prior to the conversion notice. The Company valued the BCF of the convertible debenture at $13,333 and is accreting the discount to the convertible debenture, and will recognize interest expense until paid in full or converted. During the year ended December 31, 2014, the lender converted $20,000 in full satisfaction of the convertible debenture to shares of common stock. In addition, during the year ended 2014, the Company converted all the accrued interest on the debenture, or $2,302, to shares of common stock. The debenture and interest conversion stock was issued without restrictive legend pursuant to Rule 144, since the holder acquired convertible note issued by the Company more than six months prior to the date of conversion and did not pay any additional consideration for the shares.

INCOME_TAXES_Tables

INCOME TAXES (Tables)	3 Months Ended
INCOME TAXES (Tables)	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The components of the provision for income tax expense are as follows for the years ended:

		March 31, 2015			December 31, 2014,
	Current taxes
	Federal	$	—		$	—
	State		—			—
	Current taxes		—			—
	Change in deferred taxes		26,757			18,564
	Change in valuation allowance		-26,714			-18,520

	Provision for income tax expense	$	43		$	44

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at March 31, 2015:

	Deferred tax assets:
	Equity based compensation	$	97,276
	Allowance for doubtful accounts		15,640
	Net operating loss carryforward		1,118,311
	On-line training certificate reserve		960
	Total deferred tax assets		1,232,187
	Valuation allowance		-1,229,667

	Deferred tax assets net of valuation allowance		2,520

	Less deferred tax assets – non-current, net of valuation allowance		2,330

	Deferred tax assets – current, net of valuation allowance	$	190


	The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2014:

	Deferred tax assets:
	Equity based compensation	$	97,276
	Allowance for doubtful accounts		15,980
	Net operating loss carryforward		1,091,064
	On-line training certificate reserve		1,154
	Total deferred tax assets		1,205,474
	Valuation allowance		-1,202,911

	Deferred tax assets net of valuation allowance		2,563

	Less deferred tax assets – non-current, net of valuation allowance		2,330

	Deferred tax assets – current, net of valuation allowance	$	233

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The significant differences between the statutory tax rate and the effective tax rates for the Company for the years ended are as follows:

		March 31, 2015				December 31, 2014,
	Statutory tax rate		—	%			—	%
	Increase (decrease) in rates resulting from:
	Net operating loss carryforward or carryback		8	%			-35	%
	Equity based compensation and loss		—	%			—	%
	Change in valuation allowance		-3	%			32	%
	Change in allowance for doubtful accounts		-5	%			3	%
	Effective tax rate		—	%			—	%

DESCRIPTION_OF_BUSINESS_AND_SU2

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Significant Accounting Policies [Line Items]
Marketing and Advertising Expense	$1,454	$912
Percentage Of Minimum Deposit For Custom and Large Tank Fill Systems	50.00%
Percentage Of Restocking Fees	15.00%
Minimum [Member]
Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member]
Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	5 years

INVENTORY_Details

INVENTORY (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Inventory [Line Items]
Raw materials	$353,392	$331,879
Work in process	0	0
Finished goods	305,078	274,334
Inventory	$658,470	$606,213

PREPAID_EXPENSES_AND_OTHER_CUR1

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details Textual) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Prepaid Expense and Other Assets, Current [Line Items]
Prepaid expenses and other current assets	$38,724	$30,195
Advances on Inventory Purchases	30,644	21,508
Prepaid Insurance	7,435	8,112
Other Assets, Current	$645	$575

PROPERTY_AND_EQUIPMENT_NET_Det

PROPERTY AND EQUIPMENT, NET (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$228,253	$221,448
Less: accumulated depreciation and amortization	-121,667	-112,942
Property Plant and Equipment, Net	106,586	108,506
Factory And Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	62,633	62,633
Tooling [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	59,149	52,344
Computer Equipment And Software [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	23,932	23,932
Vehicle [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	44,160	44,160
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$38,379	$38,379

OTHER_ASSETS_Details_Textual

OTHER ASSETS (Details Textual) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Other Assets [Line Items]
Other Assets, Noncurrent	$31,388	$31,049
Refundable Deposits Assets Noncurrent	6,648	6,309
Pompano Dive Center, LLC [Member]
Other Assets [Line Items]
Other Assets, Noncurrent	$24,740	$24,740

CUSTOMER_CREDIT_CONCENTRATIONS1

CUSTOMER CREDIT CONCENTRATIONS (Details Textual)	3 Months Ended
CUSTOMER CREDIT CONCENTRATIONS (Details Textual)	Mar. 31, 2015	Mar. 31, 2014
Customer Credit Concentrations [Line Items]
Concentration Risk, Percentage	10.00%	10.00%
Sales Revenue, Goods, Net [Member] \| Related Party [Member]
Customer Credit Concentrations [Line Items]
Concentration Risk, Percentage	36.69%	49.09%

RELATED_PARTIES_TRANSACTIONS_D

RELATED PARTIES TRANSACTIONS (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Promissory note payable to the non-employee Board of Director, secured by up to $200,000 in and to all of the Companybs right, title and interest in its fixed assets, inventory, receivables, and all documents including its books, records, and files; bearing interest at 21.21% per annum, due in monthly principal and interest payments of $8,585, matured on November 1, 2014	$7,083	$14,167
Less amounts due within one year	7,083	14,167
Long-term portion of notes payable	0	0
Notes Payable, Related Parties, Current	$7,083	$14,167

RELATED_PARTIES_TRANSACTIONS_D1

RELATED PARTIES TRANSACTIONS (Details 1) (USD $)	Mar. 31, 2015
Related Party Transaction [Line Items]
2015	$7,083
2016	0
2017	0
2018	0
2019	0
Thereafter	0
Due to Officers or Stockholders	$7,083

RELATED_PARTIES_TRANSACTIONS_D2

RELATED PARTIES TRANSACTIONS (Details 2) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Other liabilities - related parties	$92,019	$93,521
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Year-end 2012 bonus payable to Chief Executive Officer	67,000	67,000
Employee [Member]
Related Party Transaction [Line Items]
Year-end 2012 bonus payable to employee	17,500	17,500
Director [Member]
Related Party Transaction [Line Items]
Accrued interest on note payable non-employee Board of Director	1,502	3,004
Related Party [Member]
Related Party Transaction [Line Items]
Due to Principals of Carleigh Rae Corp., net	$6,017	$6,017

RELATED_PARTIES_TRANSACTIONS_D3

RELATED PARTIES TRANSACTIONS (Details Textual) (USD $)

0 Months Ended

1 Months Ended

3 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

Oct. 30, 2013

Dec. 23, 2013

Nov. 30, 2013

31-May-13

Feb. 23, 2013

Dec. 24, 2010

Mar. 31, 2009

Mar. 31, 2015

Mar. 31, 2014

Dec. 31, 2014

Dec. 31, 2013

Nov. 02, 2012

Dec. 31, 2012

Mar. 03, 2009

Jun. 11, 2012

Related Party Transaction [Line Items]

Revenue, Net

$464,508

$588,383

Related Party Transaction, Purchases from Related Party

25,500

Liabilities, Noncurrent

8,250

Percentage Of Restrictions On Common Stock

10.00%

Sales Revenue, Goods, Net

294,065

298,319

Terms Of License Agreement

$2.00 per licensed product sold, rates increasing 5%

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

234

5,185

Share-based Compensation, Total

44,610

Cancelled Compensation Related Party

2,500

27,500

Cancelled Stock Payable To Board Of Directors

5,917

Additional Paid In Capital, Common Stock

8,654,837

8,631,496

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning Balance

$1,350

Stock Incentive Bonus Cash Awarded

67,000

Stock Returned For Forgiveness Of Bod Fees

4,534

Stock Issuable During Period Shares Share Based Compensation

1,852

Stock Value Payable During Period Shares Share Based Compensation

2,250

Closing Price Per Share

$0.03

Percentage Of Gross Revenues Per Quarter

2.50%

Restricted Stock [Member]

Related Party Transaction [Line Items]

Declaration Of Bonus

83,333

Brownies Southport Divers Inc + Brownie Palm Beach Divers + Brownies Yacht Toys [Member]

Related Party Transaction [Line Items]

Revenue, Net

13,806

67,115

Brownies Southport Divers Inc [Member]

Related Party Transaction [Line Items]

Related Party Transaction, Purchases from Related Party

22,221

42,882

Brownie Palm Beach Divers [Member]

Related Party Transaction [Line Items]

Related Party Transaction, Purchases from Related Party

11,882

4,128

Brownies Yacht Toys [Member]

Related Party Transaction [Line Items]

Related Party Transaction, Purchases from Related Party

6,977

8,451

Pompano Dive Center [Member]

Related Party Transaction [Line Items]

Accounts Receivable, Related Parties

1,145

13,330

Sales Revenue, Goods, Net

1,145

1,079

Mikkel Pitzner [Member]

Related Party Transaction [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

1,802,565

Share-based Compensation Arrangement by Share-based Payment Award, Per Share Weighted Average Price of Shares Purchased

$0.01

Stock Returned For Forgiveness Of Bod Fees

14,406

Brownies Global Logistics LLC [Member]

Related Party Transaction [Line Items]

Accounts Receivable, Related Parties

1,080

2,107

Purdon [Member]

Related Party Transaction [Line Items]

Share-based Compensation, Total

13,500

Chief Executive Officer [Member]

Related Party Transaction [Line Items]

Stock Incentive Bonus Value Of Shares Awarded

45,000

61,852

Chief Executive Officer [Member] | Brownies Southport Divers Inc + Brownie Palm Beach Divers + Brownies Yacht Toys [Member]

Related Party Transaction [Line Items]

Revenue, Net

156,637

221,741

Director [Member]

Related Party Transaction [Line Items]

Additional Paid In Capital, Common Stock

27,500

Board of Directors [Member]

Related Party Transaction [Line Items]

Declaration Of Bonus

129,500

Stock Incentive Bonus Value Of Shares Awarded

17,500

Board of Directors [Member] | Mikkel Pitzner [Member]

Related Party Transaction [Line Items]

Proceeds from Secured Notes Payable

$85,000

ASSET_PURCHASE_Details_Textual

ASSET PURCHASE (Details Textual) (USD $)	12 Months Ended
ASSET PURCHASE (Details Textual) (USD $)	Dec. 31, 2014
Assets Purchase [Line Items]
Lease Expiration Date	31-May-13
Prior Notice Period For Renewal Of Lease	90 days
Asset Purchase Price Under Purchase Agreement	$22,500
Asset Purchase Price Amount Paid	9,643
Asset Purchase Price Remaining Balance	$12,857

ACCOUNTS_PAYABLE_AND_ACCRUED_L1

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details Textual) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Accounts Payable and Accrued Liabilities [Line Items]
Accounts Payable and Accrued Liabilities	$565,059	$462,776
Accounts Payable, Trade, Current	291,556	196,027
Employee-related Liabilities, Current	32,059	31,669
Accrued Bonuses, Current	45,000	45,000
Accrued Payroll Taxes, Current	42,709	39,242
Accrued Interest Current	$153,735	$150,838

OTHER_LIABILITIES_Details_Text

OTHER LIABILITIES (Details Textual) (USD $)	12 Months Ended
OTHER LIABILITIES (Details Textual) (USD $)	Dec. 31, 2014	Mar. 31, 2015
Other Liabilities [Line Items]
Other liabilities	$232,738	$232,185
Short-term Bank Loans and Notes Payable	12,857	12,857
Online Training Liability	3,295	2,742
Online Training Liability Historical Redemption Rate	10.00%
Short-term Debt	216,586	216,586
Proceeds Towards Settlement Of Convertible Debentures	$200,000

NOTES_PAYABLE_Details

NOTES PAYABLE (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Long-term Debt, by Category, Current and Noncurrent [Line Items]
Notes Payable	$16,731	$20,980
Less amounts due within one year	6,013	8,749
Long-term portion of notes payable	10,718	12,231
Promissory Note Payable Secured [Member]
Long-term Debt, by Category, Current and Noncurrent [Line Items]
Notes Payable	16,731	18,216
Promissory Note Payable Unsecured [Member]
Long-term Debt, by Category, Current and Noncurrent [Line Items]
Notes Payable	$0	$2,764

NOTES_PAYABLE_Details_1

NOTES PAYABLE (Details 1) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Long-term Debt, by Category, Current and Noncurrent [Line Items]
Notes Payable	$16,731	$20,980
Notes Payable [Member]
Long-term Debt, by Category, Current and Noncurrent [Line Items]
2015	4,499
2016	6,099
2017	6,133
2018	0
2019	0
Thereafter	0
Notes Payable	$16,731

NOTES_PAYABLE_Details_Textual

NOTES PAYABLE (Details Textual) (USD $)	3 Months Ended	12 Months Ended
NOTES PAYABLE (Details Textual) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Promissory Note Payable Secured [Member]
Long-term Debt, by Category, Current and Noncurrent [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	1.90%	1.90%
Maturity Date	5-Dec-17	5-Dec-17
Debt Instrument, Payment Terms	due in monthly principal and interest payments of $523	due in monthly principal and interest payments of $523
Secured Long-term Debt, Noncurrent	$16,849	$17,760
Promissory Note Payable Unsecured [Member]
Long-term Debt, by Category, Current and Noncurrent [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	5.00%	5.00%
Maturity Date	10-Mar-15	10-Mar-15
Debt Instrument, Payment Terms	due in weekly principal and interest payments of $250	due in weekly principal and interest payments of $250

CONVERTIBLE_DEBENTURES_Details

CONVERTIBLE DEBENTURES (Details) (USD $)	3 Months Ended		12 Months Ended		1 Months Ended
CONVERTIBLE DEBENTURES (Details) (USD $)	Mar. 31, 2015		Dec. 31, 2014		Oct. 31, 2012	Feb. 10, 2012	Feb. 12, 2014
Convertible Debentures [Line Items]
Debenture Balance	$371,965		$376,645
Accrued Interest	153,735		150,825
Convertible Debentures Maturity Date 4/4/2011 [Member]
Convertible Debentures [Line Items]
Origination Principal Balance						125,000
Convertible Debentures Maturity Date 5/27/2011 [Member]
Convertible Debentures [Line Items]
Maturity Date	27-May-11
Interest Rate	10.00%	[1]
Origination Principal Balance	125,000	[1]
Origination Discount Balance	-53,571	[1]
Debenture Balance	58,750	[1]	58,750	[1]
Accrued Interest	30,299	[1]	28,829	[1]
Convertible Debentures Maturity Date 11/11/2011 [Member]
Convertible Debentures [Line Items]
Maturity Date	11-Nov-11	[2]
Interest Rate	5.00%	[2]
Origination Principal Balance	76,000	[2]
Origination Discount Balance	-32,571	[2]
Debenture Balance	0	[2]	0	[2]
Accrued Interest	0	[2]	0	[2]
Convertible Debentures Maturity Date 1/14/2011 [Member]
Convertible Debentures [Line Items]
Maturity Date					2-Aug-13
Convertible Debentures Maturity Date 9/21/2012 [Member]
Convertible Debentures [Line Items]
Origination Principal Balance						125,000
Convertible Debentures Maturity Date 5/2/2013 [Member]
Convertible Debentures [Line Items]
Maturity Date	2-May-13	[3]
Interest Rate	8.00%	[3]
Origination Principal Balance	42,500	[3]
Origination Discount Balance	-27,172	[3]
Debenture Balance	0	[3]	0	[3]
Accrued Interest	0	[3]	0	[3]
Convertible Debentures Maturity Date 8/2/2013 [Member]
Convertible Debentures [Line Items]
Maturity Date	2-Aug-13	[3]
Interest Rate	8.00%	[3]
Origination Principal Balance	78,500	[3]					39,724
Origination Discount Balance	-50,189	[3]
Debenture Balance	0	[3]	4,680	[3]
Accrued Interest	0	[3]	6,280	[3]
Convertible Debentures Maturity Date 5/5/2012 [Member]
Convertible Debentures [Line Items]
Maturity Date	5-May-12	[4]
Interest Rate	5.00%	[4]
Origination Principal Balance	300,000	[4]
Origination Discount Balance	-206,832	[4]
Debenture Balance	300,000	[4]	300,000	[4]
Accrued Interest	117,500	[4]	110,000	[4]
Convertible Debentures Maturity Date 8/31/2013 [Member]
Convertible Debentures [Line Items]
Maturity Date	31-Aug-13	[5]
Interest Rate	5.00%	[5]
Origination Principal Balance	10,000	[5]
Origination Discount Balance	-4,286	[5]
Debenture Balance	10,000	[5]	10,000	[5]
Accrued Interest	1,805	[5]	1,679	[5]
Convertible Debentures Maturity Date 2/10/2012 [Member]
Convertible Debentures [Line Items]
Interest Rate	10.00%	[6]
Debenture Balance	0	[6]	0	[6]
Accrued Interest	379	[6]	379	[6]
Convertible Debentures Maturity Date 2/10/2014 [Member]
Convertible Debentures [Line Items]
Maturity Date	10-Feb-14	[7]
Interest Rate	10.00%	[7]
Origination Principal Balance	5,500	[7]
Origination Discount Balance	0	[7]
Debenture Balance	472	[7]	472	[7]
Accrued Interest	180	[7]	155	[7]
Convertible Debentures Maturity Date 2/10/2014 One [Member]
Convertible Debentures [Line Items]
Maturity Date	10-Feb-14
Interest Rate	10.00%	[8]
Origination Principal Balance	39,724	[8]
Origination Discount Balance	0	[8]
Debenture Balance	2,743	[8]	2,743	[8]
Accrued Interest	3,572	[8]	3,503	[8]
Convertible Debentures Maurity Date 4/14/2013 [Member]
Convertible Debentures [Line Items]
Maturity Date	14-Apr-13	[9]
Interest Rate	9.90%	[9]
Origination Principal Balance	20,000	[9]
Origination Discount Balance	-13,333	[9]
Debenture Balance	0	[9]	0	[9]
Accrued Interest	$0	[9]	$0	[9]

[1]	The Company purchased in exchange for convertible debenture exclusive rights for license of certain intellectual property from an unrelated party. The parties agreed to a royalty of 2.5% of net revenues generated from the sale, sub-license or use of the technology or a reasonable negotiated rate based on similar invention. The debenture was convertible to common shares of the Company at May 27, 2011, along with accrued interest at the option of the lender. Conversion price per share is 30% discount as determined from the weighted average of the preceding 12 trading daysb closing market price. The Company valued the beneficial conversion feature (BCF) of the convertible debenture at $53,517, its intrinsic value. The Company accreted the discount to the convertible debenture and will recognize interest expense through repayment in full or conversion. Because there was no assurance of success and the invention was still in design and pre-prototype phase, the Company recorded the initial net value of the debenture, $71,483, as research and development expense during the year ended 2010. Both parties agreed to confidentiality regarding the invention during the pre-prototype stage. In addition, the Company agreed to provide the licensor with design services, as well as assist in completing the prototype and initial production at the Companybs prevailing wholesale rate for comparable services.On February 10, 2012, the holder of this debenture entered into an agreement with a third party to sell/assign the $125,000 principal balance, plus accrued interest. The purchase was to be in installments with transfer/assignment of the debenture upon payment, referred to as bClosingsb. The first Closing was on or about February 15, 2012 for $7,500, with that amount assigned/transferred. The second Closing, occurred 90 days after the first closing for $11,750 paid/assigned. All subsequent Closings were to be for $11,750 and occur in 30 day increments after the second Closing. This was to continue until the full principal balance of $125,000, plus accrued interest is purchased/assigned. See Ref. (6) for discussion of new terms on the assigned portions of the debenture.
[2]	The Company ratified a technology and license agreement with commitment for purchase of inventory related to an agreement signed in 2010, which set pricing for products if minimum quantity purchases were met. Since the Company did not purchase the minimum quantities, but desired to maintain the technology and licensing rights along with the pricing, it agreed to purchase the 2010 balance shortage in 2011, as well as the 2011 minimum quantities. The agreement required the Company issue a convertible debenture for $76,000, and 38,000 shares of restricted common stock. The lender at their option could convert all or part of the note plus accrued interest into common stock at a price of thirty percent (30%) discount as determined from the average four (4) highest closing bid prices over the preceding five (5) trading days. The Company valued the BCF of the convertible debenture at $32,571. The Company accreted the discount to the convertible debenture and recognized interest expense through settlement. The Company repaid $28,000 of this debenture in 2011. See Note 16. COMMITMENTS AND CONTINGENCIES for discussion of litigation involving the technology and license agreement that was settled/dismissed on July 1, 2014. Associated with the dismissal, the Company reversed in the third quarter of 2014, related prepaid inventory and convertible debenture resulting in a loss on settlement of $14,850.
[3]	On August 8, 2012, the Company borrowed $42,500 from lender in exchange for a convertible debenture maturing on May 10, 2013. Beginning 180 days after the date of the debenture, lender could convert the note to common shares at a 39% discount of the bMarket Priceb of the stock based on the average of the lowest three (3) closing bid prices on the date prior to the notice of conversion. The Company valued the BCF of the convertible debenture at $27,172. Accordingly, the $42,500 debenture was discounted by the amount of the BCF. The Company accreted the discount to the convertible debenture through its maturity and recognized interest expense until full conversion. The lender fully converted this debenture to shares of common stock with $34,055 converted during the year ended December 31, 2013, and $8,445 converted during the year ended December 31, 2014. In addition, $1,700 accrued interest on the convertible debenture was converted to stock in the first quarter of 2014. The stock was issued without restrictive legend pursuant to Rule 144, since the holder acquired convertible note issued by the Company more than six months prior to the date of conversion and did not pay any additional consideration for the shares. On October 31, 2012, the Company borrowed $78,500 from this same lender in exchange for a convertible debenture maturing on August 2, 2013. Beginning 180 days after the date of the debenture, lender could have converted the note to common shares at a 39% discount pursuant to the same terms and conditions discussed in the paragraph above. The Company valued the BCF of the convertible debenture at $50,189, and accordingly, discounted the $78,500 debenture by this amount. The Company accreted the discount to the convertible debenture through its maturity and recognized interest expense until full conversion. During the year ended December 31, 2014, the lender converted $73,820 of the convertible debenture to shares of common stock, and during the first quarter of 2015 converted the remaining $4,680 balance to shares of common stock. In addition, the lender converted $6,820 accrued interest on the convertible debenture to stock in the first quarter of 2015 in full satisfaction of the balance due. The stock was issued without restrictive legend pursuant to Rule 144, as the holder acquired convertible note issued by the Company more than six months prior to the date of conversion and did not pay any additional consideration for the shares.
[4]	On May 3, 2011, the Company borrowed $300,000 in exchange for a convertible debenture. The Debenture bears 10% interest per annum. The lender may at any time convert any portion of the debenture to common shares at a 30% discount of the bMarket Priceb of the stock based on the average of the previous ten (10) days weighted average closing prices on the date prior to the notice of conversion. The Company may prepay the debenture plus accrued interest at any time before maturity. In addition, as further inducement for loaning the Company the funds, the Company granted the lender 300,000 and 600,000 warrants at $337.50 and $472.50 per share (after restatement for 1 for -1,350- reverse stock split), respectively. As a result, the Company allocated fair market value (bFMVb) to both the BCF and to the warrants, or $206,832, which was recorded as a discount against the debenture. The Company accreted the discount to the convertible debenture through maturity and will accrue interest expense until paid in full or converted. Before discount, the Company determined the FMV of the warrants as $45,000 using the Black-Scholes valuation model.
[5]	The Company borrowed $10,000 in exchange for a convertible debenture. The lender at their option may convert all or part of the note plus accrued interest into common stock at a price of thirty percent (30%) discount as determined from the average four (4) highest closing bid prices over the preceding five (5) trading days. The Company valued the BCF of the convertible debenture at $4,286. The Company accreted the discount to the convertible debenture and will recognize interest expense until paid in full or converted.
[6]	The Company entered a new debenture agreement upon sale/assignment of the original lender under the debenture as discussed in reference (1) above. Because the stated terms of the new debenture agreement were significantly different from the original debenture, including analysis of value of the beneficial conversion feature at the assignment/purchase date, the transaction was treated as extinguishment of the old debenture and recording of the new for accounting purposes. Because the debenture is being assigned/sold in installments, the Company is calculating and recognizing gain or loss on the extinguishment as it occurs. On February 10, 2012, the new holder (lender) purchased $7,500 of the original $125,000 principal balance, and based on this transaction, the Company recorded a $4,286 loss on extinguishment. On May 18, 2012, the lender purchased another $11,750, and the Company recorded a $6,714 loss on extinguishment related to this transaction. On July 17, 2012, the lender purchased another $11,750, and the Company recorded a $6,714 loss on extinguishment related to this transaction. On November 8, 2012, the lender purchased another $11,750, and the Company recorded a $6,714 loss on the extinguishment related to this transaction. Since that date the lender has not purchased or converted any shares pursuant to the sale/assignment agreement. The Company may prepay at any time in an amount equal to 150% of the principal and accrued interest. The conversion price under the debenture is $.37125, and the lender may convert at any time until the debenture plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender will be limited to maximum conversion of 4.99% of the outstanding Common Stock of the Company at any one time. The debenture and the shares referenced within the debenture may be assignable in whole or in part to a third party at any time during the term. As of March 31, 2015 and December 31, 2014, the lender had assigned a cumulative $5,500 under the debenture to four separate parties, and $23,500 to another party. See reference (7) and (8), respectively, related to the assignments.
[7]	This line is comprised of the assignment of $5,500 of the convertible debenture from reference (6) above with the same stated terms and conditions equally to four separate parties. Due to the smaller transaction amounts, these four debenture holders have been combined for presentation purposes.
[8]	On February 12, 2014 the Company entered into new debenture agreement for $39,724 upon sale/assignment of the original lender. Because the stated terms of the new debenture agreement and principal amounts were significantly different from the original debenture, including analysis of value of the beneficial conversion feature at the assignment/purchase date, the transaction was treated as extinguishment of the old debenture with recording of the new for accounting purposes.Conversion price under the debenture is $.37125, and the lender may convert at any time until the debenture plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender is limited to maximum conversion of 4.99% of the outstanding Common Stock of the Company at any one time. During the year ended December 31, 2013, the lender converted $3,211 of the debenture to stock. The stock was issued without restrictive legend pursuant to Rule 144, since the holder acquired convertible note issued by the Company more than six months prior to the date of conversion and did not pay any additional consideration for the shares.
[9]	On April 8, 2013, the Company borrowed $20,000 in exchange for a convertible debenture. The lender at their option may convert all or part of the note plus accrued interest into common stock at a price of thirty percent (40%) discount as determined from the lowest trading price for the 5 trading days prior to the conversion notice. The Company valued the BCF of the convertible debenture at $13,333 and is accreting the discount to the convertible debenture, and will recognize interest expense until paid in full or converted. During the year ended December 31, 2014, the lender converted $20,000 in full satisfaction of the convertible debenture to shares of common stock. In addition, during the year ended 2014, the Company converted all the accrued interest on the debenture, or $2,302, to shares of common stock. The debenture and interest conversion stock was issued without restrictive legend pursuant to Rule 144, since the holder acquired convertible note issued by the Company more than six months prior to the date of conversion and did not pay any additional consideration for the shares.

CONVERTIBLE_DEBENTURES_Details1

CONVERTIBLE DEBENTURES (Details Textual) (USD $)

0 Months Ended

3 Months Ended

12 Months Ended

1 Months Ended

9 Months Ended

0 Months Ended

1 Months Ended

3 Months Ended

12 Months Ended

0 Months Ended

1 Months Ended

Mar. 09, 2011

Mar. 31, 2015

Mar. 31, 2014

Dec. 31, 2011

Dec. 31, 2014

Feb. 29, 2012

Sep. 30, 2014

Aug. 08, 2012

3-May-11

Oct. 31, 2012

Dec. 31, 2014

Dec. 31, 2013

Nov. 08, 2012

Jul. 17, 2012

18-May-12

Feb. 10, 2012

Feb. 12, 2014

Apr. 08, 2013

Convertible Debentures [Line Items]

Percentage Of Royalty On Revenue

2.50%

Percentage Of Discount On Conversion Price

30.00%

Research and development costs

$7,787

$379

Debt Conversion, Converted Instrument, Amount

50,000

Convertible Debt Three [Member]

Convertible Debentures [Line Items]

Debt Instrument, Convertible, Beneficial Conversion Feature

32,571

Percentage Of Discount On Conversion Price

30.00%

Convertible Debenture Issued

76,000

Stock Issued During Period, Value, Restricted Stock Award, Gross

38,000

Repayments of Debt

28,000

Convertible Debenture One [Member]

Convertible Debentures [Line Items]

Debt Instrument, Convertible, Beneficial Conversion Feature

53,517

Research and development costs

71,483

Long-term Debt, Gross

7,500

Origination Principal Balance

125,000

Convertible Debenture Two [Member]

Convertible Debentures [Line Items]

Debt Instrument Transfer Or Assignment In Second Closing

11,750

Debt Instrument Transfer Or Assignment In Subsequent Closing

11,750

Extinguishment of Debt, Gain (Loss), Net of Tax

14,850

Origination Principal Balance

125,000

[1]

Debt Instrument, Maturity Date

27-May-11

Convertible Debenture Three [Member]

Convertible Debentures [Line Items]

Debt Instrument Accrued Interest

6,820

Origination Principal Balance

76,000

[2]

Debt Conversion, Converted Instrument, Amount

4,680

Debt Instrument, Maturity Date

11-Nov-11

[2]

Convertible Debenture Four [Member]

Convertible Debentures [Line Items]

Debt Instrument, Convertible, Conversion Price

$73,820

Debt Instrument, Convertible, Beneficial Conversion Feature

27,172

50,189

Percentage Of Discount On Conversion Price

39.00%

30.00%

39.00%

Convertible Debenture Issued

300,000

Debt Instrument Accrued Interest

1,700

Debenture Discount

206,832

78,500

Convertible Debenture Issued

45,000

Maximum Conversion Percentage For Debenture At Any One Time

10.00%

Debt Conversion, Converted Instrument, Amount

8,445

78,500

34,055

Stockholders Equity, Reverse Stock Split

1 for -1,350

Debt Instrument Principle Amount

42,500

Debt Instrument, Maturity Date

2-Aug-13

Convertible Debenture Four [Member] | Warrant One [Member]

Convertible Debentures [Line Items]

Convertible Debenture Issued

300,000

Class of Warrant or Right, Exercise Price of Warrants or Rights

$337.50

Convertible Debenture Four [Member] | Warrant Two [Member]

Convertible Debentures [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$472.50

Convertible Debenture Issued

600,000

Convertible Debenture Five [Member]

Convertible Debentures [Line Items]

Percentage Of Discount On Conversion Price

30.00%

Long-term Debt, Gross

10,000

Convertible Debenture Issued

4,286

Convertible Debenture Six [Member]

Convertible Debentures [Line Items]

Long-term Debt, Gross

5,500

23,500

11,750

7,500

Maximum Conversion Percentage For Debenture At Any One Time

4.99%

Extinguishment of Debt, Gain (Loss), Net of Tax

4,286

6,714

Percentage Of Prepayment Of Debenture

150.00%

Origination Principal Balance

125,000

Convertible Debenture Seven [Member]

Convertible Debentures [Line Items]

Long-term Debt, Gross

5,500

Origination Principal Balance

42,500

[3]

Debt Instrument, Maturity Date

2-May-13

[3]

Convertible Debenture Eight [Member]

Convertible Debentures [Line Items]

Convertible Debenture Issued

3,211

Maximum Conversion Percentage For Debenture At Any One Time

4.99%

Origination Principal Balance

78,500

[3]

39,724

Debt Instrument, Maturity Date

2-Aug-13

[3]

Convertible Debenture Nine [Member]

Convertible Debentures [Line Items]

Convertible Debenture Issued

20,000

13,333

Debt Instrument Accrued Interest

2,302

Convertible Debenture Eleven [Member]

Convertible Debentures [Line Items]

Origination Principal Balance

300,000

[4]

Debt Instrument, Maturity Date

5-May-12

[4]

Convertible Debenture Twelve [Member]

Convertible Debentures [Line Items]

Origination Principal Balance

10,000

[5]

Debt Instrument, Maturity Date

31-Aug-13

[5]

Convertible Debenture Fourteen [Member]

Convertible Debentures [Line Items]

Origination Principal Balance

$39,724

[6]

Debt Instrument, Maturity Date

10-Feb-14

[1]

The Company purchased in exchange for convertible debenture exclusive rights for license of certain intellectual property from an unrelated party. The parties agreed to a royalty of 2.5% of net revenues generated from the sale, sub-license or use of the technology or a reasonable negotiated rate based on similar invention. The debenture was convertible to common shares of the Company at May 27, 2011, along with accrued interest at the option of the lender. Conversion price per share is 30% discount as determined from the weighted average of the preceding 12 trading daysb closing market price. The Company valued the beneficial conversion feature (BCF) of the convertible debenture at $53,517, its intrinsic value. The Company accreted the discount to the convertible debenture and will recognize interest expense through repayment in full or conversion. Because there was no assurance of success and the invention was still in design and pre-prototype phase, the Company recorded the initial net value of the debenture, $71,483, as research and development expense during the year ended 2010. Both parties agreed to confidentiality regarding the invention during the pre-prototype stage. In addition, the Company agreed to provide the licensor with design services, as well as assist in completing the prototype and initial production at the Companybs prevailing wholesale rate for comparable services.On February 10, 2012, the holder of this debenture entered into an agreement with a third party to sell/assign the $125,000 principal balance, plus accrued interest. The purchase was to be in installments with transfer/assignment of the debenture upon payment, referred to as bClosingsb. The first Closing was on or about February 15, 2012 for $7,500, with that amount assigned/transferred. The second Closing, occurred 90 days after the first closing for $11,750 paid/assigned. All subsequent Closings were to be for $11,750 and occur in 30 day increments after the second Closing. This was to continue until the full principal balance of $125,000, plus accrued interest is purchased/assigned. See Ref. (6) for discussion of new terms on the assigned portions of the debenture.

[2]

The Company ratified a technology and license agreement with commitment for purchase of inventory related to an agreement signed in 2010, which set pricing for products if minimum quantity purchases were met. Since the Company did not purchase the minimum quantities, but desired to maintain the technology and licensing rights along with the pricing, it agreed to purchase the 2010 balance shortage in 2011, as well as the 2011 minimum quantities. The agreement required the Company issue a convertible debenture for $76,000, and 38,000 shares of restricted common stock. The lender at their option could convert all or part of the note plus accrued interest into common stock at a price of thirty percent (30%) discount as determined from the average four (4) highest closing bid prices over the preceding five (5) trading days. The Company valued the BCF of the convertible debenture at $32,571. The Company accreted the discount to the convertible debenture and recognized interest expense through settlement. The Company repaid $28,000 of this debenture in 2011. See Note 16. COMMITMENTS AND CONTINGENCIES for discussion of litigation involving the technology and license agreement that was settled/dismissed on July 1, 2014. Associated with the dismissal, the Company reversed in the third quarter of 2014, related prepaid inventory and convertible debenture resulting in a loss on settlement of $14,850.

[3]

On August 8, 2012, the Company borrowed $42,500 from lender in exchange for a convertible debenture maturing on May 10, 2013. Beginning 180 days after the date of the debenture, lender could convert the note to common shares at a 39% discount of the bMarket Priceb of the stock based on the average of the lowest three (3) closing bid prices on the date prior to the notice of conversion. The Company valued the BCF of the convertible debenture at $27,172. Accordingly, the $42,500 debenture was discounted by the amount of the BCF. The Company accreted the discount to the convertible debenture through its maturity and recognized interest expense until full conversion. The lender fully converted this debenture to shares of common stock with $34,055 converted during the year ended December 31, 2013, and $8,445 converted during the year ended December 31, 2014. In addition, $1,700 accrued interest on the convertible debenture was converted to stock in the first quarter of 2014. The stock was issued without restrictive legend pursuant to Rule 144, since the holder acquired convertible note issued by the Company more than six months prior to the date of conversion and did not pay any additional consideration for the shares. On October 31, 2012, the Company borrowed $78,500 from this same lender in exchange for a convertible debenture maturing on August 2, 2013. Beginning 180 days after the date of the debenture, lender could have converted the note to common shares at a 39% discount pursuant to the same terms and conditions discussed in the paragraph above. The Company valued the BCF of the convertible debenture at $50,189, and accordingly, discounted the $78,500 debenture by this amount. The Company accreted the discount to the convertible debenture through its maturity and recognized interest expense until full conversion. During the year ended December 31, 2014, the lender converted $73,820 of the convertible debenture to shares of common stock, and during the first quarter of 2015 converted the remaining $4,680 balance to shares of common stock. In addition, the lender converted $6,820 accrued interest on the convertible debenture to stock in the first quarter of 2015 in full satisfaction of the balance due. The stock was issued without restrictive legend pursuant to Rule 144, as the holder acquired convertible note issued by the Company more than six months prior to the date of conversion and did not pay any additional consideration for the shares.

[4]

On May 3, 2011, the Company borrowed $300,000 in exchange for a convertible debenture. The Debenture bears 10% interest per annum. The lender may at any time convert any portion of the debenture to common shares at a 30% discount of the bMarket Priceb of the stock based on the average of the previous ten (10) days weighted average closing prices on the date prior to the notice of conversion. The Company may prepay the debenture plus accrued interest at any time before maturity. In addition, as further inducement for loaning the Company the funds, the Company granted the lender 300,000 and 600,000 warrants at $337.50 and $472.50 per share (after restatement for 1 for -1,350- reverse stock split), respectively. As a result, the Company allocated fair market value (bFMVb) to both the BCF and to the warrants, or $206,832, which was recorded as a discount against the debenture. The Company accreted the discount to the convertible debenture through maturity and will accrue interest expense until paid in full or converted. Before discount, the Company determined the FMV of the warrants as $45,000 using the Black-Scholes valuation model.

[5]

The Company borrowed $10,000 in exchange for a convertible debenture. The lender at their option may convert all or part of the note plus accrued interest into common stock at a price of thirty percent (30%) discount as determined from the average four (4) highest closing bid prices over the preceding five (5) trading days. The Company valued the BCF of the convertible debenture at $4,286. The Company accreted the discount to the convertible debenture and will recognize interest expense until paid in full or converted.

[6]

On February 12, 2014 the Company entered into new debenture agreement for $39,724 upon sale/assignment of the original lender. Because the stated terms of the new debenture agreement and principal amounts were significantly different from the original debenture, including analysis of value of the beneficial conversion feature at the assignment/purchase date, the transaction was treated as extinguishment of the old debenture with recording of the new for accounting purposes.Conversion price under the debenture is $.37125, and the lender may convert at any time until the debenture plus accrued interest is paid in full. Various other fees and penalties apply if payments or conversions are not done timely by the Company. The lender is limited to maximum conversion of 4.99% of the outstanding Common Stock of the Company at any one time. During the year ended December 31, 2013, the lender converted $3,211 of the debenture to stock. The stock was issued without restrictive legend pursuant to Rule 144, since the holder acquired convertible note issued by the Company more than six months prior to the date of conversion and did not pay any additional consideration for the shares.

STOCK_WARRANTS_Details_Textual

STOCK WARRANTS (Details Textual) (USD $)	0 Months Ended
STOCK WARRANTS (Details Textual) (USD $)	Mar. 09, 2011
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Amount	$50,000
Convertible Debenture [Member]
Class of Stock [Line Items]
Fair Market Value Of Warrants	$7,500
Warrant One [Member] \| Convertible Debenture [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	50,000
Class Of Warrants Or Right Exercise Price Of Warrants Or Rights	$337.50
Warrant Two [Member] \| Convertible Debenture [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	100,000
Class Of Warrants Or Right Exercise Price Of Warrants Or Rights	$472.50

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended		12 Months Ended
INCOME TAXES (Details) (USD $)	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Current taxes
Federal	$0		$0
State	0		0
Current taxes	0		0
Change in deferred taxes	26,757		18,564
Change in valuation allowance	-26,714		-18,520
Provision for income tax expense	$43	$44	$44

INCOME_TAXES_Details_1

INCOME TAXES (Details 1) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Deferred tax assets:
Equity based compensation	$97,276	$97,276
Allowance for doubtful accounts	15,640	15,980
Net operating loss carryforward	1,118,311	1,091,064
On-line training certificate reserve	960	1,154
Total deferred tax assets	1,232,187	1,205,474
Valuation allowance	-1,229,667	-1,202,911
Deferred tax assets net of valuation allowance	2,520	2,563
Less deferred tax assets - non-current, net of valuation allowance	2,330	2,330
Deferred tax assets - current, net of valuation allowance	$190	$233

INCOME_TAXES_Details_2

INCOME TAXES (Details 2)	3 Months Ended	12 Months Ended
INCOME TAXES (Details 2)	Mar. 31, 2015	Dec. 31, 2014
Income Tax [Line Items]
Statutory tax rate	0.00%	0.00%
Increase (decrease) in rates resulting from:
Net operating loss carryforward or carryback	8.00%	-35.00%
Equity based compensation and loss	0.00%	0.00%
Change in valuation allowance	-3.00%	32.00%
Change in allowance for doubtful accounts	-5.00%	3.00%
Effective tax rate	0.00%	0.00%

INCOME_TAXES_Details_Textual

INCOME TAXES (Details Textual) (USD $)	3 Months Ended	12 Months Ended
INCOME TAXES (Details Textual) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Income Tax [Line Items]
Effective Tax Rate For Deferred Taxes	34.00%	34.00%
Valuation allowance	$1,229,667	$1,202,911
Percentage Of Reserve Against Allowance For Doubtful Accounts	100.00%	100.00%
Deferred Tax Assets, Valuation Allowance, Percentage	99.80%	99.80%
Deferred Tax Assets Reserve Percentage	97.00%	97.00%

AUTHORIZATION_OF_PREFERRED_STO1

AUTHORIZATION OF PREFERRED STOCK (Details Textual)	3 Months Ended	12 Months Ended
AUTHORIZATION OF PREFERRED STOCK (Details Textual)	Mar. 31, 2015	Dec. 31, 2014	Jun. 30, 2010
AUTHORIZATION OF PREFERRED STOCK [Line Items]
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred stock, shares issued	425,000	425,000
Preferred Stock, Voting Rights	250 to 1
Percentage of Voting Rights		61.00%
Series A Convertible Preferred Stock [Member]
AUTHORIZATION OF PREFERRED STOCK [Line Items]
Convertible Preferred Stock, Shares Issued upon Conversion		31,481

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details Textual) (USD $)	0 Months Ended	12 Months Ended	9 Months Ended
COMMITMENTS AND CONTINGENCIES (Details Textual) (USD $)	Aug. 14, 2014	Dec. 31, 2014	Sep. 30, 2014
Commitments and Contingencies [Line Items]
Security Deposit	$5,367
Operating Leases, Rent Expense, Minimum Rentals	4,000
Operating Leases, Rent Expense	1,500
Percentage Of Annual Operating Expenses	10.76%
Maximum [Member]
Commitments and Contingencies [Line Items]
Loss Contingency, Damages Sought, Value		1,000,000
Undersea Breathing Systems Inc [Member]
Commitments and Contingencies [Line Items]
Purchase Price Per Membrane, Cash		2,000
Purchase Price Per Membrane, Stock		1,000
Advance Purchase Price Per Membrane, Stock		24,000
Purchase Obligation, Non Cash Settlement		76,000
Purchase Obligation		48,000
Purchase Obligation, Cash Settlement		28,000
Due From Vendor, Stock		24,000
Due From Vendor, Convertible Debentures		48,000
Loss On Convertible Debenture			$14,850

JOINT_VENTURE_EQUITY_EXCHANGE_1

JOINT VENTURE EQUITY EXCHANGE AGREEMENT (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Joint Venture Equity Exchange Agreement [Line Items]
Common stock, shares issued	71,660,685	83,772,236
Other assets	$31,388	$31,049
Percentage Of Share In Pre Tax Net Profits	33.00%
Total Percentage Of Share In Pre Tax Net Profits	50.00%
Pompano Dive Center Llc [Member]
Joint Venture Equity Exchange Agreement [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent	33.00%
Common stock, shares issued	3,394
Other assets	$24,740	$24,740

EQUITY_INCENTIVE_PLAN_Details_

EQUITY INCENTIVE PLAN (Details Textual)	1 Months Ended	12 Months Ended	1 Months Ended
EQUITY INCENTIVE PLAN (Details Textual)	Mar. 31, 2009	Dec. 31, 2014	Aug. 22, 2007
Equity Incentive Plan [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	234	5,185
Equity Incentive Plan [Member]
Equity Incentive Plan [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period			297
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			75
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number			297

EQUITY_BASED_INCENTIVERETENTIO1

EQUITY BASED INCENTIVE/RETENTION BONUSES (Details Textual) (USD $)	1 Months Ended	12 Months Ended		0 Months Ended		12 Months Ended
	Mar. 31, 2009	Dec. 31, 2014	Dec. 31, 2013	Oct. 30, 2013	Nov. 02, 2012	Dec. 31, 2012
Equity Based Incentive Retention Bonus [Line Items]
Stock Incentive Bonus					$75,100
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares			61,852
Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Grants In Period, Gross	234	5,185
Mikkel Pitzner [Member]
Equity Based Incentive Retention Bonus [Line Items]
Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Grants In Period, Gross				1,802,565
Chief Executive Officer [Member]
Equity Based Incentive Retention Bonus [Line Items]
Stock Incentive Bonus Value Of Shares Awarded					45,000	61,852
Stock Incentive Bonus Number Of Shares Awarded					37,038
Board of Directors Chairman [Member]
Equity Based Incentive Retention Bonus [Line Items]
Stock Incentive Bonus Value Of Shares Awarded						17,500
Related Party Employee [Member]
Equity Based Incentive Retention Bonus [Line Items]
Stock Incentive Bonus Value Of Shares Awarded					$2,250
Stock Incentive Bonus Number Of Shares Awarded					1,854

STRATEGIC_ALLIANCE_AGREEMENT_D

STRATEGIC ALLIANCE AGREEMENT (Details Textual) (Restricted Stock [Member], Precision Paddleboards Inc [Member], Strategic Alliance Agreement [Member], USD $)	0 Months Ended	3 Months Ended
	Apr. 10, 2012	Mar. 31, 2015
Restricted Stock [Member] \| Precision Paddleboards Inc [Member] \| Strategic Alliance Agreement [Member]
Strategic Alliance Agreement [Line Items]
Stock Issued During Period, Value, Restricted Stock Award, Gross	$24,000
Stock Issued During Period, Shares, Restricted Stock Award, Gross	494	494
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$0.04

INTEREST_EXPENSE_NONRELATED_PA1

INTEREST EXPENSE NON-RELATED PARTIES AND OTHER EXPENSE (INCOME), NET (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Interest Expense, Non Related Party	$9,277	$13,552
Royalty Income, Nonoperating	3,471	5,144
Other (income) expense, net	3,984	-36,738
Other Income	2,124	131
Legal Fees	11,379	31,463
Other Operating Income (Expense), Net		36,738
Gain (Loss) on Disposition of Property Plant Equipment	1,800
Convertible Debentures [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Interest Expense, Debt	9,177	12,921
Notes Payable [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Interest Expense, Debt	$100	$631

SUBSEQUENT_EVENTS_Details_Text

SUBSEQUENT EVENTS (Details Textual) (Subsequent Event [Member], USD $)	1 Months Ended
	Apr. 22, 2015	31-May-15	2-May-15
Subsequent Event [Line Items]
Debt Instrument, Annual Principal Payment	$2,250
Debt Instrument, Interest Rate During Period	10.00%
Purdon [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, Share-based Compensation, Gross		0
Stock Issued During Period, Value, Share-based Compensation, Gross			4,500
Stock Issued During Period, Shares, Restricted Stock Award, Gross			1,483,160
Chief Executive Officer [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Value, Share-based Compensation, Gross	$27,000