Brownie's Marine (BWMG) 10-Q 11 Aug 15 2015 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Aug. 02, 2015
Document Information [Line Items]
Entity Registrant Name	Brownie's Marine Group, Inc
Entity Central Index Key	1,166,708
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Document Fiscal Period Focus	Q2
Trading Symbol	BWMG
Entity Common Stock, Shares Outstanding		78,089,590
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2015
Document Fiscal Year Focus	2,015

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Current assets
Cash	$ 42,155	$ 19,188
Accounts receivable, net of $22,000 and $47,000 allowance for doubtful accounts, respectively	31,737	41,693
Accounts receivable - related parties	64,051	71,325
Inventory	613,500	606,213
Prepaid expenses and other current assets	145,889	30,195
Other current assets - related parties	3,044	5,444
Deferred tax asset, net - current	190	233
Total current assets	900,566	774,291
Property and equipment, net	98,046	108,506
Deferred tax asset, net - non-current	2,330	2,330
Other assets	6,648	31,049
Total assets	1,007,590	916,176
Current liabilities
Accounts payable and accrued liabilities	554,604	462,776
Customer deposits and unearned revenue	18,558	40,385
Royalties payable - related parties	154,779	127,661
Other liabilities	231,371	232,738
Other liabilities and accrued interest - related parties	92,019	93,521
Convertible debentures, net	371,965	376,645
Notes payable - current portion	6,041	8,749
Notes payable - related parties - current portion	31,682	14,167
Total current liabilities	1,461,019	1,356,642
Long-term liabilities
Notes payable - long-term portion	9,197	12,231
Total liabilities	$ 1,470,216	$ 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 76,261,888 and 83,772,236 shares issued, respectively; 76,261,394 and 60,471,929 shares outstanding, respectively	7,626	6,047
Common stock payable; $0.0001 par value; 195,610 and 195,610 shares, respectively	20	20
Additional paid-in capital	8,638,808	8,631,496
Accumulated deficit	(9,109,505)	(9,090,685)
Total stockholders' deficit	(462,626)	(452,697)
Total liabilities and stockholders' deficit	$ 1,007,590	$ 916,176

CONSOLIDATED BALANCE SHEETS _Pa

CONSOLIDATED BALANCE SHEETS [Parenthetical] - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Allowance for accounts receivable (in dollars)	$ 22,000	$ 47,000
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
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)	$ 0.0001	$ 0.0001
Common stock, shares authorized	5,000,000,000	5,000,000,000
Common stock, shares issued	76,261,888	83,772,236
Common stock, shares outstanding	76,261,394	60,471,929
Common stock payable, Par value (in dollars Per share)	$ 0.0001	$ 0.0001
Common stock payable, shares outstanding	195,610	195,610

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Net revenues
Net revenues	$ 467,930	$ 549,054	$ 761,995	$ 781,373
Net revenues - related parties	243,283	316,070	413,726	672,135
Total net revenues	711,213	865,124	1,175,721	1,453,508
Cost of net revenues
Cost of net revenues	458,499	544,472	805,772	996,318
Royalties expense - related parties	17,101	20,411	28,420	33,637
Total cost of net revenues	475,600	564,883	834,192	1,029,955
Gross profit	235,613	300,241	341,529	423,553
Operating expenses
Selling, general and administrative	167,078	157,745	331,531	337,712
Research and development costs	21	1,200	7,809	1,579
Total operating expenses	167,099	158,945	339,340	339,291
Income from operations	68,514	141,296	2,189	84,262
Other (income) expense, net
Other (income) expense, net	(1,755)	39,342	2,231	2,604
Interest expense	9,254	11,700	18,532	25,252
Interest expense - related parties	203	4,506	203	9,013
Total other (income) expense, net	7,702	55,548	20,966	36,869
Net income (loss) before provision for income taxes	60,812	85,748	(18,777)	47,393
Provision for income tax expense	43	0	43	44
Net income (loss)	$ 60,769	$ 85,748	$ (18,820)	$ 47,349
Basic income (loss) per common share (in dollars per share)	$ 0	$ 0.01	$ 0	$ 0
Diluted income (loss) per common share (in dollars per share)	$ 0	$ 0	$ 0	$ 0
Basic weighted average common shares outstanding (in shares)	73,202,855	14,097,417	70,276,729	10,665,857
Diluted weighted average common shares outstanding (in shares)	116,874,166	69,028,500	70,276,729	65,596,941

CONSOLIDATED STATEMENTS OF STOC

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 related party employee compensation payable to stock	13,500	$ 465	$ 0	$ 0	13,035	0
Conversion of related party 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 income (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
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
Net income (loss)	(18,820)
Balance at Jun. 30, 2015	(462,626)	$ 7,626	$ 425	$ 20	8,638,808	(9,109,505)
Balance (in shares) at Jun. 30, 2015		76,261,394	425,000	195,610
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
Conversion of related party employee compensation payable to stock	13,500	$ 453	$ 0	$ 0	13,047	0
Conversion of related party employee compensation payable to stock (in shares)		4,534,439	0	0
Dissolution of joint venture agreement	(24,740)	$ 0	$ 0	$ 0	(24,740)	0
Dissolution Of Joint Venture Agreement (in shares)		0	0	0
Stock receivable underlying Board of Direcctor fees rescinded	(4,532)	$ 0	$ 0	$ 0	(4,532)	0
Stock receivable underlying Board of Direcctor fees rescinded (in shares)		0	0	0
Conversion of accrued interest on convertible debentures to stock	203	$ 7	$ 0	$ 0	196	0
Conversion of accrued interest on convertible debentures to stock (in shares)		66,764	0	0
Net income (loss)	60,769	$ 0	$ 0	$ 0	0	60,808
Balance at Jun. 30, 2015	$ (462,626)	$ 7,626	$ 425	$ 20	$ 8,638,808	$ (9,109,505)
Balance (in shares) at Jun. 30, 2015		76,261,394	425,000	195,610

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash flows provided by operating activities:
Net (loss) income	$ (18,820)	$ 47,349
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Loss on disposal of fixed assets	0	24,486
Depreciation	10,869	10,656
Amortization of leasehold improvements	6,396	0
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	9,956	2,159
Change in accounts receivable - related parties	7,274	9,894
Change in inventory	(7,287)	40,231
Change in prepaid expenses and other current assets	(115,694)	(38,071)
Change in other current assets - related parties	(2,132)	660
Change in other assets	(339)	0
Change in accounts payable and accrued liabilities	98,108	(24,895)
Change in customer deposits and unearned revenue	(21,827)	(62,560)
Change in other liabilities	(562)	(1,093)
Change in other liabilities and accrued interest - related parties	25,701	50,509
Change in royalties payable - related parties	27,118	(5,700)
Net cash provided by operating activities	18,804	57,003
Cash flows from investing activities:
Purchase of fixed assets	(6,805)	(19,412)
Net cash used in investing activities	(6,805)	(19,412)
Cash flows from financing activities:
Principal payment on loan payable	(805)	0
Principal payments on notes payable	(5,742)	(6,203)
Proceeds from notes payable - related parties	27,000	0
Principal payments on note payable - related parties	(9,485)	(63,869)
Net cash provided by (used in) financing activities	10,968	(70,072)
Net change in cash	22,967	(32,481)
Cash, beginning of period	19,188	70,084
Cash, end of period	42,155	37,603
Supplemental disclosures of cash flow information:
Cash paid for interest	77	3,301
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	51,574
Conversion of accrued payroll to stock - related party	27,000	27,000
Conversion of accrued interest on note payable - related party to stock	203	0
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
Dissolution of joint venture	24,740	$ 0
Devaluation of related party stock receivable	$ 4,537

DESCRIPTION OF BUSINESS AND SUM

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Business Description and Accounting Policies [Text Block]	1. Description of business and summary of significant accounting policies –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 Trebor 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”. – 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. – The Company’s fiscal year end is December 31. - 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. – Certain reclassifications have been made to the 2014 financial statement amounts to conform to the 2015 financial statement presentation. – 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 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 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 5 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. –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, and the three months ended June 30, 2015, we have otherwise incurred losses since 2009, and had a loss for the six months ended June 30, 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 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES, OTHER LIABILITIES NOTES PAYABLE, 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 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. – 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 expenditures are charged to expenses as incurred. Advertising and marketing costs 600 292 2,319 620 Customer deposits and returns policy 50 15 – 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. – The Company has no components of other comprehensive income. Accordingly, net income equals comprehensive income for all periods. – 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 and six months ended June 30, 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 – 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 – 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 June 30, 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 June 30, 2015, and December 31, 2014, as presented on the face of the balance sheet. – 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 six months ended June 30, 2015, since their effect was antidilutive. They were included for the three months ended June 30, 2015 and June 30, 2014, and for the six months ended June 30, 2014. – 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	6 Months Ended
	Jun. 30, 2015
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	2. INVENTORY June 30, 2015 December 31, 2014 Raw materials $ 348,024 $ 331,879 Work in process — — Finished goods 265,476 274,334 $ 613,500 $ 606,213

PREPAID EXPENSES AND OTHER CURR

PREPAID EXPENSES AND OTHER CURRENT ASSETS	6 Months Ended
	Jun. 30, 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 $ 145,889 122,661 6,846 620 Prepaid expenses and other current assets totaling $ 30,195 21,508 8,112 575

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	6 Months Ended
	Jun. 30, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	4. PROPERTYAND EQUIPMENT, NET June 30, 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 (130,207) (112,942) $ 98,046 $ 108,506

OTHER ASSETS

OTHER ASSETS	6 Months Ended
	Jun. 30, 2015
Other Assets [Abstract]
Other Assets Disclosure [Text Block]	5. OTHER ASSETS Other assets of $ 6,648 31,049 24,740 6,309 JOINT VENTURE EQUITY EXCHANGE AGREEMENT

CUSTOMER CREDIT CONCENTRATIONS

CUSTOMER CREDIT CONCENTRATIONS	6 Months Ended
	Jun. 30, 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 three Company’s owned by the Chief Executive Officer as further discussed in Note 7. RELATED PARTIES TRANSACTIONS. 34.21 35.94 35.19 45.81 10

RELATED PARTIES TRANSACTIONS

RELATED PARTIES TRANSACTIONS	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	7. RELATED PARTIES TRANSACTIONS Notes payable – related parties 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 Promissory note payable to Chief Executive Officer, unsecured, payable in twelve monthly principal payment of $2,250 beginning June 15, 2015, with interest at 10% per annum with payments monthly in shares of stock based on the monthly weighted average price of the stock, maturing May 15, 2016. 24,599 Less amounts due within one year 31,682 Long-term portion of notes payable $ — $ 31,682 2015 $ 20,432 2016 11,250 2017 — 2018 — 2019 — Thereafter — $ 31,682 Effective April 22, 2015, the Company issued Mr. Carmichael, Chief Executive Officer of the Company, an unsecured promissory note presented in the table above in consideration for a $ 27,000 203 66,764 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 1,802,565 01 025 44,610 As of June 30, 2015, 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 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 214,701 265,490 371,338 487,231 36,012 5,370 8,461 42,882 4,128 8,451 The Company sells products to Brownie’s Global Logistics, LLC. (“BGL”) and 940 Associates, Inc., and 3D Buoy, 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 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 June 30, 2015, and 2014, were $ 28,582 45,447 42,388 178,691 11,142 2,107 3,066 Beginning in 2015, the joint venture agreement with Pompano Dive Center “PDC” was in process of dissolution. PDC provided notice of intent to dissolve effective January 1, 2015. During the second quarter of 2015, PDC returned the stock it held in BWMG, fulfiling the terms of dissolution. Therefore, during the second quarter of 2015, the Company reversed the 24,740 As a result, PDC is not being presented or disclosed as a related party in 2015. The Company opted to not reclassify 2014 presentation and disclosure due to immateriality of impact on financial statement and disclosure comparability. Therefore, the notes and financial statements include PDC as a related party in 2014. Accordingly, sales to PDC for the three and six months ended June 30, 2014 was $ 5,133 6,212 1,080 JOINT VENTURE EQUITY EXCHANGE AGREEMENT 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% 2.5 Equity based compensation for Chief Executive Officer 67,000 83,333 Non-employee Board of Director fees and bonus – Effective December 23, 2013, the Board of Directors cancelled the $ 2,500 27,500 5,917 27,500 14,406 1,383 4.534 1 8,372 1 Equity based compensation to employee 10 13,500 13,500 27,000 27,000 9,182,701 2,930,849 129,500 17,500 61,852 1,852 2,250 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 8,250 Other liabilities and accrued interest– related parties Other liabilities and accrued interest– related parties June 30, 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 234 1,350

ASSET PURCHASE

ASSET PURCHASE	6 Months Ended
	Jun. 30, 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. On May 31, 2013 9,643 22,500 12,857

ACCOUNTS PAYABLE AND ACCRUED LI

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	6 Months Ended
	Jun. 30, 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 $ 554,604 274,991 31,952 45,000 39,749 162,912 Accounts payable and accrued liabilities of $ 462,776 196,027 31,669 45,000 39,242 150,838

OTHER LIABILITIES

OTHER LIABILITIES	6 Months Ended
	Jun. 30, 2015
Other Liabilities Disclosure [Abstract]
Other Liabilities Disclosure [Text Block]	OTHER LIABILITIES Other liabilities of $ 231,371 215,782 12,857 ASSET PURCHASE 2,732 232,738 216,586 12,857 3,295 200,000 On-line training certificates accompany 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

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
	Jun. 30, 2015
Notes Payable Disclosure [Abstract]
Notes Payable Disclosure [Text Block]	11. NOTES PAYABLE Promissory note payable, secured by vehicle underlying loan having carrying value of $15,939 at June 30, 2015, bearing interest at 1.9% per annum, due in monthly principal and interest payments of $523, maturing on December 5, 2017. $ 15,238 Less amounts due within one year 6,041 Long-term portion of notes payable $ 9,197 2015 $ 3,006 2016 6,099 2017 6,133 2018 — 2019 — Thereafter — $ 15,238 The unsecured note payable presented in the table below, 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. 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	6 Months Ended
	Jun. 30, 2015
Convertible Debentures [Abstract]
Convertible Debentures [Text Block]	12. CONVERTIBLE DEBENTURES June 30, June 30, December 31, December 31, 2015 2015 2014 2014 Maturity Interest Origination Origination Debenture Accrued Debenture Accrued Date Rate Principal Discount Balance Interest Balance Interest Ref. 5/27/2011 10 % 125,000 (53,571) $ 58,750 $ 31,769 $ 58,750 $ 28,829 (1) 11/11/2011 5 % 76,000 (32,571) - - - - (2) 5/2/2013 8 % 42,500 (27,172) - - - - (3) 8/2/2013 8 % 78,500 (50,189) - - 4,680 6,280 (3) 5/5/2012 5 % 300,000 (206,832) 300,000 125,000 300,000 110,000 (4) 8/31/2013 5 % 10,000 (4,286) 10,000 1,931 10,000 1,679 (5) 10 % See ref (6) for Discussion - 379 - 379 (6) 2/10/2014 10 % 5,500 - 472 192 472 155 (7) 2/10/2014 10 % 39,724 - 2,743 3,641 2,743 3,503 (8) 4/14/2013 9.90 % 20,000 (13,333) - - - - (9) $ 371,965 $ 162,912 $ 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 May 27, 2011 30 he 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 7,500 11,750 11,750 125,000 (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 38,000 30 32,571 28,000 COMMITMENTS AND CONTINGENCIES 14,850 (3) On August 8, 2012, the Company borrowed $ 42,500 39 27,172 42,500 34,055 8,445 1,700 On October 31, 2012, the Company borrowed $ 78,500 August 2, 2013 39 50,189 78,500 73,820 4,680 6,820 (4) On May 3, 2011, the Company borrowed $ 300,000 10 30 300,000 600,000 337.50 472.50 1 for -1,350 206,832 45,000 (5) The Company borrowed $ 10,000 30 4,286 (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 $ 7,500 125,000 4,286 11,750 6,714 11,750 6,714 11,750 6,714 The Company may prepay at any time in an amount equal to 150 4.99 As of June 30, 2015 and December 31, 2014, the lender had assigned an aggregate of $ 5,500 23,500 (7) This line is comprised of the assignment of $ 5,500 (8) On February 12, 2014 the Company entered into new debenture agreement for $ 39,724 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 3,211 (9) On April 8, 2013, the Company borrowed $ 20,000 40 13,333 20,000 2,302

STOCK WARRANTS

STOCK WARRANTS	6 Months Ended
	Jun. 30, 2015
Class of Stock Disclosures [Abstract]
STOCK WARRANTS [Text Block]	13. STOCK WARRANTS On March 9, 2011, the Company borrowed $ 50,000 50,000 100,000 337.50 472.50 7,500 CONVERTIBLE DEBENTURES,

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	14. INCOME TAXES June 30, 2015 June 30, 2014, Current taxes Federal $ — $ — State — — Current taxes — — Change in deferred taxes 2,310 (39,550) Change in valuation allowance (2,267) 39,594 Provision for income tax expense $ 43 $ 44 Deferred tax assets: Equity based compensation $ 97,276 Allowance for doubtful accounts 7,480 Net operating loss carryforward 1,097,447 On-line training certificate reserve 961 Total deferred tax assets 1,203,164 Valuation allowance (1,200,644) 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 June 30, 2015 was 34 1,200,644 99.8 100 97 June 30, 2015 June 30, 2014, Statutory tax rate — % — % Increase (decrease) in rates resulting from: Net operating loss carryforward or carryback (34) % (32) % On-line training liability reserve 1 % — % Change in valuation allowance 45 % 32 % Change in allowance for doubtful accounts (12) % — % Effective tax rate — % — % 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 1,202,911 99.8 100 97

AUTHORIZATION OF PREFERRED STOC

AUTHORIZATION OF PREFERRED STOCK	6 Months Ended
	Jun. 30, 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 10,000,000 425,000 250 to 1 31,481 61

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Legal Matters and Contingencies [Text Block]	16. COMMITMENTS AND CONTINGENCIES From time to time the Company is 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 Company is co-defendant in an action filed by and individual in the Circuit Court of Broward County in March 2015, claiming personal injury resulting from use of the Brownie’s Third Lung. The claim is also for damages in excess of $ 1,000,000 On August 14, 2014, the Company entered into a new lease commitment. Terms of the new lease include thirty-seven month term commencing on September 1, 2014; payment of $ 5,367 4,000 10.76 1,500 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 2,000 1,000 24,000 76,000 48,000 28,000 24,000 48,000 14,850

JOINT VENTURE EQUITY EXCHANGE A

JOINT VENTURE EQUITY EXCHANGE AGREEMENT	6 Months Ended
	Jun. 30, 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 joint venture below . 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 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 3,394 24,740 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 50 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	6 Months Ended
	Jun. 30, 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 75 297

EQUITY BASED INCENTIVE_RETENTIO

EQUITY BASED INCENTIVE/RETENTION BONUSES	6 Months Ended
	Jun. 30, 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 RELATED PARTIES TRANSACTIONS 45,000 2,250 75,100 37,038 1,854 61,852 5,185

STRATEGIC ALLIANCE AGREEMENT

STRATEGIC ALLIANCE AGREEMENT	6 Months Ended
	Jun. 30, 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 $ 24,000 494 036 494

INTEREST EXPENSE NON-RELATED PA

INTEREST EXPENSE NON-RELATED PARTIES AND OTHER EXPENSE (INCOME), NET	6 Months Ended
	Jun. 30, 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 June 30, 2015, non-related parties interest expense of $ 9,254 9,177 77 11,700 11,565 135 For the six months ended June 30, 2015, non-related parties interest expense of $ 18,532 18,354 1,768 25,252 24,486 766 For the three months ended June 30, 2015, $1,755 other income, net is comprised of no individually significant items. For the three months ended June 30, 2014, $39,342 other expense, net is comprised primarily of $24,486 loss on disposal of fixed assets, $14,850 loss on convertible debenture settlement, and $6 other expense, net of individually insignificant items. For the six months ended June 30, 2015, $ 2,231 11,137 3,471 1,800 3,635 2,604 31,463 5,144 125

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	22. SUBSEQUENT EVENTS On July 31, 2015, Mr. Purdon, related party employee, was issued 1,766,074 4,500 On July 14, 2015, Mr. Robert Carmichael, Chief Executive Officer, was issued 62,122 178

DESCRIPTION OF BUSINESS AND S29

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 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 Trebor 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 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.
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.
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.
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.
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.
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 5 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, and the three months ended June 30, 2015, we have otherwise incurred losses since 2009, and had a loss for the six months ended June 30, 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 ACCOUNTS PAYABLE AND ACCRUED LIABILITIES, OTHER LIABILITIES NOTES PAYABLE, 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 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.
Advertising Costs, Policy [Policy Text Block]	Advertising and marketing costs 600 292 2,319 620
Customer Deposits and Returns [Policy Text Block]	Customer deposits and returns policy 50 15
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.
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 and six months ended June 30, 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
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. Fair value of financial instruments (continued) – At June 30, 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 June 30, 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 six months ended June 30, 2015, since their effect was antidilutive. They were included for the three months ended June 30, 2015 and June 30, 2014, and for the six months ended June 30, 2014.
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.

INVENTORY (Tables)

INVENTORY (Tables)	6 Months Ended
	Jun. 30, 2015
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventory consists of the following as of: June 30, 2015 December 31, 2014 Raw materials $ 348,024 $ 331,879 Work in process — — Finished goods 265,476 274,334 $ 613,500 $ 606,213

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	6 Months Ended
	Jun. 30, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment consists of the following as of: June 30, 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 (130,207) (112,942) $ 98,046 $ 108,506

RELATED PARTIES TRANSACTIONS (T

RELATED PARTIES TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
Schedule of Related Party Transactions [Table Text Block]	Notes payable – related parties consists of the following at June 30, 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 Promissory note payable to Chief Executive Officer, unsecured, payable in twelve monthly principal payment of $2,250 beginning June 15, 2015, with interest at 10% per annum with payments monthly in shares of stock based on the monthly weighted average price of the stock, maturing May 15, 2016. 24,599 Less amounts due within one year 31,682 Long-term portion of notes payable $ — $ 31,682 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 June 30, 2015, principal payments on the notes payable – related parties are as follows: 2015 $ 20,432 2016 11,250 2017 — 2018 — 2019 — Thereafter — $ 31,682
Schedule Of Other Liabilities And Accrued Interest Related Party [Table Text Block]	Other liabilities and accrued interest– related parties consists of the following at: June 30, 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)	6 Months Ended
	Jun. 30, 2015
Notes Payable Disclosure [Abstract]
Schedule Of Notes Payable [Table Text Block]	Notes payable consists of the following as of June 30, 2015: Promissory note payable, secured by vehicle underlying loan having carrying value of $15,939 at June 30, 2015, bearing interest at 1.9% per annum, due in monthly principal and interest payments of $523, maturing on December 5, 2017. $ 15,238 Less amounts due within one year 6,041 Long-term portion of notes payable $ 9,197 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 June 30, 2015, principal payments on the notes payable are as follows: 2015 $ 3,006 2016 6,099 2017 6,133 2018 — 2019 — Thereafter — $ 15,238

CONVERTIBLE DEBENTURES (Tables)

CONVERTIBLE DEBENTURES (Tables)	6 Months Ended
	Jun. 30, 2015
Convertible Debentures [Abstract]
Schedule Of Convertible Debentures [Table Text Block]	Convertible debentures consist of the following at June 30, 2015 and December 31, 2014: June 30, June 30, December 31, December 31, 2015 2015 2014 2014 Maturity Interest Origination Origination Debenture Accrued Debenture Accrued Date Rate Principal Discount Balance Interest Balance Interest Ref. 5/27/2011 10 % 125,000 (53,571) $ 58,750 $ 31,769 $ 58,750 $ 28,829 (1) 11/11/2011 5 % 76,000 (32,571) - - - - (2) 5/2/2013 8 % 42,500 (27,172) - - - - (3) 8/2/2013 8 % 78,500 (50,189) - - 4,680 6,280 (3) 5/5/2012 5 % 300,000 (206,832) 300,000 125,000 300,000 110,000 (4) 8/31/2013 5 % 10,000 (4,286) 10,000 1,931 10,000 1,679 (5) 10 % See ref (6) for Discussion - 379 - 379 (6) 2/10/2014 10 % 5,500 - 472 192 472 155 (7) 2/10/2014 10 % 39,724 - 2,743 3,641 2,743 3,503 (8) 4/14/2013 9.90 % 20,000 (13,333) - - - - (9) $ 371,965 $ 162,912 $ 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 May 27, 2011 30 he 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 7,500 11,750 11,750 125,000 (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 38,000 30 32,571 28,000 COMMITMENTS AND CONTINGENCIES 14,850 (3) On August 8, 2012, the Company borrowed $ 42,500 39 27,172 42,500 34,055 8,445 1,700 On October 31, 2012, the Company borrowed $ 78,500 August 2, 2013 39 50,189 78,500 73,820 4,680 6,820 (4) On May 3, 2011, the Company borrowed $ 300,000 10 30 300,000 600,000 337.50 472.50 1 for -1,350 206,832 45,000 (5) The Company borrowed $ 10,000 30 4,286 (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 $ 7,500 125,000 4,286 11,750 6,714 11,750 6,714 11,750 6,714 The Company may prepay at any time in an amount equal to 150 4.99 As of June 30, 2015 and December 31, 2014, the lender had assigned an aggregate of $ 5,500 23,500 (7) This line is comprised of the assignment of $ 5,500 (8) On February 12, 2014 the Company entered into new debenture agreement for $ 39,724 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 3,211 (9) On April 8, 2013, the Company borrowed $ 20,000 40 13,333 20,000 2,302

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
	Jun. 30, 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 six months ended: June 30, 2015 June 30, 2014, Current taxes Federal $ — $ — State — — Current taxes — — Change in deferred taxes 2,310 (39,550) Change in valuation allowance (2,267) 39,594 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 June 30, 2015: Deferred tax assets: Equity based compensation $ 97,276 Allowance for doubtful accounts 7,480 Net operating loss carryforward 1,097,447 On-line training certificate reserve 961 Total deferred tax assets 1,203,164 Valuation allowance (1,200,644) 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 six months ended are as follows: June 30, 2015 June 30, 2014, Statutory tax rate — % — % Increase (decrease) in rates resulting from: Net operating loss carryforward or carryback (34) % (32) % On-line training liability reserve 1 % — % Change in valuation allowance 45 % 32 % Change in allowance for doubtful accounts (12) % — % Effective tax rate — % — %

DESCRIPTION OF BUSINESS AND S36

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Significant Accounting Policies [Line Items]
Marketing and Advertising Expense	$ 600	$ 292	$ 2,319	$ 620
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 ($)	Jun. 30, 2015	Dec. 31, 2014
Inventory [Line Items]
Raw materials	$ 348,024	$ 331,879
Work in process	0	0
Finished goods	265,476	274,334
Inventory	$ 613,500	$ 606,213

PREPAID EXPENSES AND OTHER CU38

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details Textual) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Prepaid Expense and Other Assets, Current [Line Items]
Prepaid expenses and other current assets	$ 145,889	$ 30,195
Advances on Inventory Purchases	122,661	21,508
Prepaid Insurance	6,846	8,112
Other Assets, Current	620	$ 575
Prepaid Rent	5,762
Other Prepaid Expense, Current	$ 10,000

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 228,253	$ 221,448
Less: accumulated depreciation and amortization	(130,207)	(112,942)
Property Plant and Equipment, Net	98,046	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 ($)	Jun. 30, 2015	Dec. 31, 2014
Other Assets [Line Items]
Other Assets, Noncurrent	$ 6,648	$ 31,049
Refundable Deposits Assets Noncurrent		6,309
Pompano Dive Center, LLC [Member]
Other Assets [Line Items]
Other Assets, Noncurrent	$ 24,740	$ 24,740

CUSTOMER CREDIT CONCENTRATIONS

CUSTOMER CREDIT CONCENTRATIONS (Details Textual)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Customer Credit Concentrations [Line Items]
Concentration Risk, Percentage	10.00%	10.00%	10.00%	10.00%
Sales Revenue, Goods, Net [Member] | Related Party [Member]
Customer Credit Concentrations [Line Items]
Concentration Risk, Percentage	34.21%	35.94%	35.19%	45.81%

RELATED PARTIES TRANSACTIONS (D

RELATED PARTIES TRANSACTIONS (Details) - USD ($)	Jun. 30, 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 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	$ 14,167
Promissory note payable to Chief Executive Officer, unsecured, payable in twelve monthly principal payment of $2,250 beginning June 15, 2015, with interest at 10% per annum with payments monthly in shares of stock based on the monthly weighted average price of the stock, maturing May 15, 2016.	24,599
Less amounts due within one year	31,682	14,167
Long-term portion of notes payable	0	0
Notes Payable, Related Parties, Current	$ 31,682	$ 14,167

RELATED PARTIES TRANSACTIONS 43

RELATED PARTIES TRANSACTIONS (Details 1) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
2,015	$ 20,432
2,016	11,250
2,017	0
2,018	0
2,019	0
Thereafter	0
notes payable - related parties	$ 31,682	$ 14,167

RELATED PARTIES TRANSACTIONS 44

RELATED PARTIES TRANSACTIONS (Details 2) - USD ($)	Jun. 30, 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 45

RELATED PARTIES TRANSACTIONS (Details Textual) - Short-term Debt, Type [Domain] - Subsequent Event Type [Domain] - Equity Component [Domain] - USD ($)	Oct. 30, 2013	Nov. 02, 2012	Apr. 10, 2012	Apr. 22, 2015	Dec. 23, 2013	Nov. 30, 2013	May. 31, 2013	Feb. 23, 2013	Dec. 24, 2010	Mar. 31, 2009	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Jun. 11, 2012	Mar. 03, 2009
Related Party Transaction [Line Items]
Revenue, Net											$ 711,213	$ 865,124	$ 1,175,721	$ 1,453,508
Related Party Transaction, Purchases from Related Party									$ 25,500				$ 3,066
Liabilities, Noncurrent									$ 8,250
Percentage Of Restrictions On Common Stock											10.00%		10.00%
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											$ 8,638,808		$ 8,638,808		$ 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 Issuable During Period Shares Share Based Compensation							1,852
Stock Value Payable During Period Shares Share Based Compensation							$ 2,250
Closing Price Per Share	$ 25
Percentage Of Gross Revenues Per Quarter											2.50%		2.50%
Share-Based Compensation Arrangements By Share-Based Payment Award, Options, Grants In Period, Weighted Average Exercise Price			$ 0.036
Conversion of accrued interest on note payable related party to stock													$ 203	0
Due to Employees											$ 24,599		24,599
Other Assets, Noncurrent											6,648		6,648		31,049
Restricted Stock [Member]
Related Party Transaction [Line Items]
Declaration Of Bonus																		$ 83,333
Brownies Southport Divers Inc [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Purchases from Related Party													36,012		42,882
Brownie Palm Beach Divers [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Purchases from Related Party													5,370		4,128
Brownies Yacht Toys [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Purchases from Related Party													8,461		8,451
Pompano Dive Center [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Purchases from Related Party															1,080
Related Party Transaction, Other Revenues from Transactions with Related Party												5,133		6,212
Other Assets, Noncurrent											$ 24,740		$ 24,740
Mikkel Pitzner [Member]
Related Party Transaction [Line Items]
Accounts Receivable, Related Parties												4.534		4.534
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	1,802,565
Cancelled Stock Payable To Board Of Directors												1,383
Stock Returned For Forgiveness Of Bod Fees											14,406		8,372
Share-Based Compensation Arrangements By Share-Based Payment Award, Options, Grants In Period, Weighted Average Exercise Price	$ 1
Par Value Of Stock Returned For Forgiveness Of Bod Fees													$ 1
Related Party [Member]
Related Party Transaction [Line Items]
Value Of Receivables Reduced													$ 1
Brownies Global Logistics LLC [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Purchases from Related Party													11,142		$ 2,107
Purdon [Member]
Related Party Transaction [Line Items]
Share-based Compensation, Total											$ 13,500	13,500	$ 27,000	$ 27,000
Stock Issued During Period, Shares, Share-based Compensation, Gross													9,182,701	2,930,849
Robert Carmichael [Member]
Related Party Transaction [Line Items]
Conversion of accrued interest on note payable related party to stock				$ 203
Conversion of accrued interest on convertible debentures to stock				66,764
Due to Employees				$ 27,000
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Stock Incentive Bonus Value Of Shares Awarded		$ 45,000															$ 61,852
Debt Instrument, Collateral Amount											$ 2,250		$ 2,250
Debt Instrument, Interest Rate, Stated Percentage											10.00%		10.00%
Chief Executive Officer [Member] | Brownies Southport Divers Inc + Brownie Palm Beach Divers + Brownies Yacht Toys [Member]
Related Party Transaction [Line Items]
Revenue, Net											$ 214,701	265,490	$ 371,338	$ 487,231
Chief Executive Officer [Member] | Brownies Global Logistics LLC [Member]
Related Party Transaction [Line Items]
Revenue, Net											28,582	$ 45,447	42,388	$ 178,691
Director [Member]
Related Party Transaction [Line Items]
Additional Paid In Capital, Common Stock																$ 27,500
Debt Instrument, Collateral Amount											$ 200,000		$ 200,000
Debt Instrument, Interest Rate, Stated Percentage											21.21%		21.21%
Debt Instrument, Periodic Payment, Interest													$ 8,585
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) - Dec. 31, 2014 - USD ($)	Total
Assets Purchase [Line Items]
Lease Expiration Date	May 31, 2013
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 47

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details Textual) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Accounts Payable and Accrued Liabilities [Line Items]
Accounts Payable and Accrued Liabilities	$ 554,604	$ 462,776
Accounts Payable, Trade, Current	274,991	196,027
Employee-related Liabilities, Current	31,952	31,669
Accrued Bonuses, Current	45,000	45,000
Accrued Payroll Taxes, Current	39,749	39,242
Accrued Interest Current	$ 162,912	$ 150,838

OTHER LIABILITIES (Details Text

OTHER LIABILITIES (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2014	Jun. 30, 2015
Other Liabilities [Line Items]
Other liabilities	$ 232,738	$ 231,371
Short-term Bank Loans and Notes Payable	12,857	12,857
Online Training Liability	$ 3,295	2,732
Online Training Liability Historical Redemption Rate	10.00%
Short-term Debt	$ 216,586	$ 215,782
Proceeds Towards Settlement Of Convertible Debentures	$ 200,000

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Long-term Debt, by Category, Current and Noncurrent [Line Items]
Notes Payable		$ 20,980
Less amounts due within one year	$ 6,041	8,749
Long-term portion of notes payable	9,197	12,231
Promissory Note Payable Secured [Member]
Long-term Debt, by Category, Current and Noncurrent [Line Items]
Notes Payable	$ 15,238	18,216
Promissory Note Payable Unsecured [Member]
Long-term Debt, by Category, Current and Noncurrent [Line Items]
Notes Payable		$ 2,764

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Long-term Debt, by Category, Current and Noncurrent [Line Items]
Notes Payable		$ 20,980
Notes Payable [Member]
Long-term Debt, by Category, Current and Noncurrent [Line Items]
2,015	$ 3,006
2,016	6,099
2,017	6,133
2,018	0
2,019	0
Thereafter	0
Notes Payable	$ 15,238

NOTES PAYABLE (Details Textual)

NOTES PAYABLE (Details Textual) - Long-term Debt, Type [Domain] - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 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	Dec. 5, 2017	Dec. 5, 2017
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	$ 15,939	$ 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%
Maturity Date		Mar. 10, 2015
Debt Instrument, Payment Terms		due in weekly principal and interest payments of $250

CONVERTIBLE DEBENTURES (Details

CONVERTIBLE DEBENTURES (Details) - USD ($)		1 Months Ended	6 Months Ended		12 Months Ended
		Mar. 31, 2015	Jun. 30, 2015		Dec. 31, 2014	Feb. 12, 2014
Convertible Debentures [Line Items]
Debenture Balance			$ 371,965		$ 376,645
Accrued Interest			$ 162,912		150,825
Convertible Debentures Maturity Date 5/27/2011 [Member]
Convertible Debentures [Line Items]
Maturity Date		May 27, 2011	May 27, 2011	[1]
Interest Rate	[1]		10.00%
Origination Principal Balance	[1]		$ 125,000
Origination Discount Balance	[1]		(53,571)
Debenture Balance	[1]		58,750		58,750
Accrued Interest	[1]		$ 31,769		28,829
Convertible Debentures Maturity Date 11/11/2011 [Member]
Convertible Debentures [Line Items]
Maturity Date	[2]		Nov. 11, 2011
Interest Rate	[2]		5.00%
Origination Principal Balance	[2]		$ 76,000
Origination Discount Balance	[2]		(32,571)
Debenture Balance	[2]		0		0
Accrued Interest	[2]		$ 0		0
Convertible Debentures Maturity Date 5/2/2013 [Member]
Convertible Debentures [Line Items]
Maturity Date	[3]		May 2, 2013
Interest Rate	[3]		8.00%
Origination Principal Balance	[3]		$ 42,500
Origination Discount Balance	[3]		(27,172)
Debenture Balance	[3]		0		0
Accrued Interest	[3]		$ 0		0
Convertible Debentures Maturity Date 8/2/2013 [Member]
Convertible Debentures [Line Items]
Maturity Date	[3]		Aug. 2, 2013
Interest Rate	[3]		8.00%
Origination Principal Balance			$ 78,500	[3]		$ 39,724
Origination Discount Balance	[3]		(50,189)
Debenture Balance	[3]		0		4,680
Accrued Interest	[3]		$ 0		6,280
Convertible Debentures Maturity Date 5/5/2012 [Member]
Convertible Debentures [Line Items]
Maturity Date	[4]		May 5, 2012
Interest Rate	[4]		5.00%
Origination Principal Balance	[4]		$ 300,000
Origination Discount Balance	[4]		(206,832)
Debenture Balance	[4]		300,000		300,000
Accrued Interest	[4]		$ 125,000		110,000
Convertible Debentures Maturity Date 8/31/2013 [Member]
Convertible Debentures [Line Items]
Maturity Date	[5]		Aug. 31, 2013
Interest Rate	[5]		5.00%
Origination Principal Balance	[5]		$ 10,000
Origination Discount Balance	[5]		(4,286)
Debenture Balance	[5]		10,000		10,000
Accrued Interest	[5]		$ 1,931		1,679
Convertible Debentures Maturity Date 2/10/2012 [Member]
Convertible Debentures [Line Items]
Interest Rate	[6]		10.00%
Debenture Balance	[6]		$ 0		0
Accrued Interest	[6]		$ 379		379
Convertible Debentures Maturity Date 2/10/2014 [Member]
Convertible Debentures [Line Items]
Maturity Date	[7]		Feb. 10, 2014
Interest Rate	[7]		10.00%
Origination Principal Balance	[7]		$ 5,500
Origination Discount Balance	[7]		0
Debenture Balance	[7]		472		472
Accrued Interest	[7]		$ 192		155
Convertible Debentures Maturity Date 2/10/2014 One [Member]
Convertible Debentures [Line Items]
Maturity Date	[8]		Feb. 10, 2014
Interest Rate	[8]		10.00%
Origination Principal Balance	[8]		$ 39,724
Origination Discount Balance	[8]		0
Debenture Balance	[8]		2,743		2,743
Accrued Interest	[8]		$ 3,641		3,503
Convertible Debentures Maurity Date 4/14/2013 [Member]
Convertible Debentures [Line Items]
Maturity Date	[9]		Apr. 14, 2013
Interest Rate	[9]		9.90%
Origination Principal Balance	[9]		$ 20,000
Origination Discount Balance	[9]		(13,333)
Debenture Balance	[9]		0		0
Accrued Interest	[9]		$ 0		$ 0
[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 June 30, 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 (Detai53

CONVERTIBLE DEBENTURES (Details Textual) - Related Party [Domain] - Subsequent Event Type [Domain] - USD ($)

Apr. 08, 2013

Nov. 08, 2012

Aug. 08, 2012

May. 03, 2011

Mar. 09, 2011

Mar. 31, 2015

Oct. 31, 2012

Jul. 17, 2012

May. 18, 2012

Feb. 29, 2012

Mar. 31, 2015

Mar. 31, 2014

Jun. 30, 2015

Sep. 30, 2014

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2011

Feb. 12, 2014

Feb. 10, 2012

Convertible Debentures [Line Items]

Percentage Of Royalty On Revenue

2.50%

Percentage Of Discount On Conversion Price

30.00%

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]

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

[1]

$ 125,000

Debt Instrument, Maturity Date

May 27, 2011

May 27, 2011

[1]

Convertible Debenture Three [Member]

Convertible Debentures [Line Items]

Debt Instrument Accrued Interest

$ 6,820

Origination Principal Balance

[2]

$ 76,000

Debt Conversion, Converted Instrument, Amount

$ 4,680

Debt Instrument, Maturity Date

[2]

Nov. 11, 2011

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

78,500

$ 8,445

$ 34,055

Stockholders Equity, Reverse Stock Split

1 for -1,350

Debt Instrument Principle Amount

$ 42,500

$ 42,500

Debt Instrument, Maturity Date

Aug. 2, 2013

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

$ 11,750

$ 11,750

$ 11,750

$ 5,500

23,500

7,500

Maximum Conversion Percentage For Debenture At Any One Time

4.99%

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

$ 6,714

$ 6,714

$ 6,714

$ 4,286

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

[3]

$ 42,500

Debt Instrument, Maturity Date

[3]

May 2, 2013

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

[3]

Aug. 2, 2013

Convertible Debenture Nine [Member]

Convertible Debentures [Line Items]

Percentage Of Discount On Conversion Price

40.00%

Convertible Debenture Issued

$ 13,333

$ 20,000

$ 20,000

Debt Instrument Accrued Interest

$ 2,302

[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.

STOCK WARRANTS (Details Textual

STOCK WARRANTS (Details Textual) - Mar. 09, 2011 - USD ($)	Total
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		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Current taxes
Federal			$ 0	$ 0
State			0	0
Current taxes			0	0
Change in deferred taxes			2,310	(39,550)
Change in valuation allowance			(2,267)	39,594
Provision for income tax expense	$ 43	$ 0	$ 43	$ 44

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Deferred tax assets:
Equity based compensation	$ 97,276	$ 97,276
Allowance for doubtful accounts	7,480	15,980
Net operating loss carryforward	1,097,447	1,091,064
On-line training certificate reserve	961	1,154
Total deferred tax assets	1,203,164	1,205,474
Valuation allowance	(1,200,644)	(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)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Income Tax [Line Items]
Statutory tax rate	0.00%	0.00%
Increase (decrease) in rates resulting from:
Net operating loss carryforward or carryback	(34.00%)	(32.00%)
On-line training liability reserve	1.00%	0.00%
Change in valuation allowance	45.00%	32.00%
Change in allowance for doubtful accounts	(12.00%)	0.00%
Effective tax rate	0.00%	0.00%

INCOME TAXES (Details Textual)

INCOME TAXES (Details Textual) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Income Tax [Line Items]
Effective Tax Rate For Deferred Taxes	34.00%	34.00%
Valuation allowance	$ 1,200,644	$ 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 ST59

AUTHORIZATION OF PREFERRED STOCK (Details Textual) - shares	6 Months Ended
	Jun. 30, 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 ($)	Aug. 14, 2014	Jun. 30, 2013	Dec. 18, 2012	Mar. 31, 2015	Sep. 30, 2014	Jun. 30, 2015	Dec. 31, 2012
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		$ 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
Plaintiff [Member]
Commitments and Contingencies [Line Items]
Loss Contingency, Damages Paid, Value		$ 1,000,000

JOINT VENTURE EQUITY EXCHANGE61

JOINT VENTURE EQUITY EXCHANGE AGREEMENT (Details Textual) - USD ($)	6 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Joint Venture Equity Exchange Agreement [Line Items]
Common stock, shares issued	76,261,888	83,772,236
Other assets	$ 6,648	$ 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) - shares	1 Months Ended		12 Months Ended
	Mar. 31, 2009	Aug. 22, 2007	Dec. 31, 2014
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 INCENTIVE_RETENT63

EQUITY BASED INCENTIVE/RETENTION BONUSES (Details Textual) - Related Party [Domain] - USD ($)	Nov. 02, 2012	Mar. 31, 2009	Dec. 31, 2014	Dec. 31, 2013	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
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
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) - USD ($)	Apr. 10, 2012	Jun. 30, 2015
Strategic Alliance Agreement [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0.036
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

INTEREST EXPENSE NON-RELATED 65

INTEREST EXPENSE NON-RELATED PARTIES AND OTHER EXPENSE (INCOME), NET (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Interest Expense, Non Related Party	$ 9,254	$ 11,700	$ 18,532	$ 25,252
Interest Expense, Debt		14,850		14,850
Royalty Income, Nonoperating			3,471	5,144
Other (income) expense, net	(1,755)	39,342	2,231	2,604
Other Income	1,755		3,635	125
Legal Fees		24,486	11,137	31,463
Other Expenses		6
Other Operating Income (Expense), Net				2,604
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	11,565	18,354	24,486
Notes Payable [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Interest Expense, Debt	$ 77	$ 135	$ 1,768	$ 766

SUBSEQUENT EVENTS (Details Text

SUBSEQUENT EVENTS (Details Textual) - Equity Award [Domain] - USD ($)	Jul. 14, 2015	Jul. 31, 2015	Jun. 30, 2015	Jun. 30, 2014
Subsequent Event [Line Items]
Conversion Of Accrued Interest On Note Payable Related Party To Stock			$ 203	$ 0
Subsequent Event [Member] | Purdon [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Value, Restricted Stock Award, Gross		$ 4,500
Stock Issued During Period, Shares, Restricted Stock Award, Gross		1,766,074
Subsequent Event [Member] | Chief Executive Officer [Member]
Subsequent Event [Line Items]
Conversion Of Accrued Interest On Note Payable Related Party To Stock	$ 178
Number Of Notes Issued To Related Party For The Conversion Of Accrued Interest	62,122