Brownie's Marine (BWMG) 10-Q 15 Aug 16 2016 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2016	Aug. 11, 2016
Document And Entity Information
Entity Registrant Name	Brownie's Marine Group, Inc
Entity Central Index Key	1,166,708
Document Type	10-Q
Document Period End Date	Jun. 30, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		58,752,938
Trading Symbol	BWMG
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,016

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Current assets
Cash	$ 129,068	$ 141,822
Accounts receivable, net of $11,000 and $11,000 allowance for doubtful accounts, respectively	9,154	59,474
Accounts receivable - related parties	87,770	41,270
Inventory	669,103	654,213
Prepaid expenses and other current assets	101,698	58,012
Other current assets - related parties		3,020
Deferred tax asset, net - current	190	190
Total current assets	996,983	958,001
Property and equipment, net	67,752	85,712
Deferred tax asset, net - non-current	2,330	2,330
Other assets	6,649	6,649
Total assets	1,073,714	1,052,692
Current liabilities
Accounts payable and accrued liabilities	333,916	349,946
Customer deposits and unearned revenue	31,175	25,238
Royalties payable - related parties	161,154	152,546
Other liabilities	211,247	231,551
Other liabilities and accrued interest - related parties		84,500
Convertible debentures, net	312,743	371,965
Notes payable	5,648	6,099
Notes payable - related parties	8,848	11,098
Total current liabilities	1,064,731	1,232,943
Long-term liabilities
Notes payable - long-term portion	3,040	6,133
Total liabilities	1,067,771	1,239,076
Commitments and contingencies
Stockholders' equity (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; 1,000,000,000 shares authorized; and 58,707,938 and 86,825,138 shares issued and outstanding at June 30, 2016 and December 31, 2015, respectively	5,873	8,681
Common stock payable; $0.0001 par value; 138,941 and 195,610 shares, respectively	14	20
Additional paid-in capital	8,669,791	8,665,565
Accumulated deficit	(8,670,160)	(8,861,075)
Total stockholders' equity (deficit)	5,943	(186,384)
Total liabilities and stockholders' equity (deficit)	$ 1,073,714	$ 1,052,692

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 11,000	$ 11,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, share issued	425,000	425,000
Preferred stock, share outstanding	425,000	425,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock,shares issued	58,707,938	86,825,138
Common stock, share outstanding	58,707,938	86,825,138
Common stock payable, par value	$ 0.0001	$ 0.0001
Common stock payable, shares outstanding	138,941	195,610

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Net revenues
Net revenues	$ 421,170	$ 467,930	$ 702,532	$ 761,995
Net revenues - related parties	224,748	243,283	334,760	413,726
Total net revenues	645,918	711,213	1,037,292	1,175,721
Cost of net revenues
Cost of net revenues	436,283	458,499	761,684	805,772
Royalties expense - related parties	16,079	17,101	25,618	28,420
Total cost of net revenues	452,362	475,600	787,302	834,192
Gross profit	193,556	235,613	249,990	341,529
Operating expenses
Selling, general and administrative	160,208	167,078	313,014	331,531
Research and development costs	63	21	1,415	7,809
Total operating expenses	160,271	167,099	314,429	339,340
Income (loss) from operations	33,285	68,514	(64,439)	2,189
Other (income) expense, net
Debt settlement	(140,366)		(233,825)
Other (income) expense, net	(10,337)	(1,755)	(37,119)	2,231
Interest expense	7,758	9,254	15,517	18,532
Interest expense - related parties		203	73	203
Total other (income) expense, net	(142,945)	7,702	(255,354)	20,966
Net income (loss) before provision for income taxes	176,230	60,812	190,915	(18,777)
Provision for income tax expense		43		43
Net income (loss)	$ 176,230	$ 60,769	$ 190,915	$ (18,820)
Basic income (loss) per common share
Diluted income (loss) per common share
Basic weighted average common shares outstanding	62,949,592	73,202,855	74,894,245	70,276,729
Diluted weighted average common shares outstanding	68,790,924	116,874,166	80,735,576	70,276,729

Condensed Consolidated Stateme5

Condensed Consolidated Statement of Stockholders' Equity (deficit) (Unaudited) - 6 months ended Jun. 30, 2016 - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Common Stock Payable [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2015	$ 425	$ 8,681	$ 20	$ 8,665,565	$ (8,861,075)	$ (186,384)
Balance, shares at Dec. 31, 2015	425,000	86,825,138	195,610
Payment of Related Party Interest to Stock		$ 2		71		73
Payment of Related Party Interest to Stock, shares		16,052
Return of Prior Employee Compensation		$ (2,840)	$ (6)	2,840		(6)
Return of Prior Employee Compensation, shares		(28,403,252)	(56,669)
Conversion of Employee Compensation Payable to Stock		$ 30		1,315		1,345
Conversion of Employee Compensation Payable to Stock, shares		270,000
Net Income					190,915	190,915
Balance at Jun. 30, 2016	$ 425	$ 5,873	$ 14	$ 8,669,791	$ (8,670,160)	$ 5,943
Balance, shares at Jun. 30, 2016	425,000	58,707,938	138,941

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Cash flows provided by operating activities:
Net income (loss)	$ 190,915	$ (18,820)
Adjustments to reconcile net income (loss) to cash provided by operating activities:
Depreciation	10,664	10,869
Amortization of leasehold improvements	7,296	6,396
Gain on cancellation of debt	(234,678)
Shares issued for interest expenses	73
Shares issued for payroll compensation	1,339
Change in deferred tax asset, net		43
Changes in operating assets and liabilities:
Change in accounts receivable, net	50,320	9,956
Change in accounts receivable - related parties	(46,500)	7,274
Change in inventory	(14,890)	(7,287)
Change in prepaid expenses and other current assets	(43,687)	(115,694)
Change in other current assets - related parties	3,020	(2,132)
Change in other assets		(339)
Change in accounts payable and accrued liabilities	75,408	98,108
Change in customer deposits and unearned revenue	5,937	(21,827)
Change in other liabilities	(20,304)	(562)
Change in other liabilities and accrued interest - related parties		25,701
Change in royalties payable - related parties	8,608	27,118
Net cash (used in) provided by operating activities	(6,479)	18,804
Cash flows from investing activities:
Purchase of fixed assets		(6,805)
Net cash used in investing activities		(6,805)
Cash flows from financing activities:
Principal reduction on convertible debentures	(472)
Principal payments on notes payable	(3,553)	(6,547)
Proceeds from notes payable - related parties		27,000
Principal payments on note payable - related parties	(2,250)	(9,485)
Net cash (used in) provided by financing activities	(6,275)	10,968
Net change in cash	(12,754)	22,967
Cash, beginning of period	141,822	19,188
Cash, end of period	129,068	42,155
Supplemental disclosures of cash flow information:
Cash paid for interest	416	77
Cash paid for income taxes
Supplemental disclosures of non-cash investing activities and future operating activities:
Conversion of convertible debentures to stock		4,680
Conversion of accrued payroll to stock - related party		27,000
Conversion of accrued payroll to stock	1,345
Conversion of accrued interest on note payable - related party to stock	73	203
Conversion of accrued interest and fees on convertible debentures to stock		6,280
Dissolution of joint venture		24,740
Devaluation of related party stock receivable		4,537
Gain on debt cancellation	$ 234,678

Description of Business and Sum

Description of Business and Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Description of Business and Summary of Significant Accounting Policies	1. Description of business and summary of significant accounting policies Description of business Basis of Presentation The condensed consolidated financial statements as of June 30, 2016 and for the three and six month periods ended June 30, 2016 and 2015 are unaudited and, in the opinion of management, include all adjustments (consisting only of normal recurring adjustments) necessary to present fairly the financial position as of June 30, 2016, and the results of operations for the three and six month periods ended June 30, 2016 and 2015, the statement of stockholders’ equity for the six months ended June 30, 2016 and the statements of cash flows for the six month periods ended June 30, 2016 and 2015. The condensed consolidated results of operations for the three and six months ended June 30, 2016 are not necessarily indicative of the results to be expected for the entire year. The condensed consolidated balance sheet as of December 31, 2015 has been derived from the Company’s audited financial statements for the year ended December 31, 2015. While management of the Company believes that the disclosures presented are adequate to make the information not misleading, these condensed consolidated financial statements should be read in conjunction with our audited financial statements and the footnotes thereto for the fiscal year ended December 31, 2015 as filed with the Securities and Exchange Commission as part of the Company’s Form 10-K which was filed on March 29, 2016. Definition of fiscal year Use of estimates Reclassifications Going Concern 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. 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 in the past as an interim measure to finance working capital needs and may continue to raise additional capital through sale of restricted common stock or other securities, and obtaining some short term loans. The Company has previously paid for some legal and consulting services with restricted stock to maximize working capital and intends to continue this practice when possible. In addition, the Company implemented some cost saving measures and will continue to explore more to reduce operating expenses. If BWMG fails to raise additional funds when needed, or does not have sufficient cash flows from sales, it may be required to scale back or cease operations, liquidate assets and possibly seek bankruptcy protection. The accompanying consolidated financial statements do not include any adjustments that may result from the outcome of this uncertainty. Cash and equivalents Accounts receivable Inventory Property and, Equipment and Leasehold Improvements 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. Revenue recognition Contract costs include all direct material and labor costs and those indirect costs related to contract performance, such as indirect labor, supplies, tools, repairs, and depreciation costs. General and administrative costs are charged to expense as incurred. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. Change in job performance, job conditions, and estimated profitability may result in revisions to costs and income and are recognized in the period in which the revisions are determined. Revenue and costs incurred for time and material projects are recognized as the work is performed. Product development costs Advertising and marketing costs Customer deposits and returns policy Income taxes 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 Stock-based compensation Beneficial conversion features on convertible debentures Fair value of financial instruments Level 1 - Quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities. Level 2 - Quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation. Inputs are used in applying the various valuation techniques and broadly refer to the assumptions that market participants use to make valuation decisions, including assumptions about risk. An investment’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. However, the determination of what constitutes “observable” requires significant judgment by the Company. Management considers observable data to be market data which is readily available, regularly distributed or updated, reliable and verifiable, not proprietary, provided by multiple, independent sources that are actively involved in the relevant market. The categorization of an investment within the hierarchy is based upon the pricing transparency of the investment and does not necessarily correspond to the Company’s perceived risk of that investment. At June 30, 2016, and December 31, 2015, 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. Earnings per common share New accounting pronouncements

Inventory

Inventory	6 Months Ended
	Jun. 30, 2016
Inventory Disclosure [Abstract]
Inventory	2. INVENTORY Inventory consists of the following as of: June 30, 2016 December 31, 2015 Raw materials $ 416,372 $ 422,115 Work in process — — Finished goods 252,731 232,098 $ 669,103 $ 654,213

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Prepaid Expenses and Other Current Assets	3. PREPAID EXPENSES AND OTHER CURRENT ASSETS June 30, 2016 December 31, 2015 Prepaid inventory $ 16,779 $ 42,076 Prepaid insurance 10,097 8,819 Prepaid fixed assets 8,775 — Prepaid legal 60,000 — Prepaid other 6,047 7,117 $ 101,698 $ 58,012

Property and Equipment, Net

Property and Equipment, Net	6 Months Ended
	Jun. 30, 2016
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	4. PROPERTY AND EQUIPMENT, NET Property and equipment consists of the following as of: June 30, 2016 December 31, 2015 Factory and office equipment $ 62,633 $ 62,633 Tooling 59,149 59,149 Computer equipment and software 23,932 23,932 Vehicles 44,160 44,160 Leasehold improvements 43,779 43,779 233,653 233,653 Less: accumulated depreciation and amortization (165,901 ) (147,941 ) $ 67,752 $ 85,712 Depreciation expense totaled $5,332 and $10,664 for the three and six month periods ending June 30, 2016 and $5,342 and $10,869 for the three and six month periods ending June 30, 2015, respectively.

Other Assets

Other Assets	6 Months Ended
	Jun. 30, 2016
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Assets	5. OTHER ASSETS Other assets of $6,649 at June 30, 2016 and December 31, 2015, respectively, consisted solely of refundable deposits.

Customer Credit Concentrations

Customer Credit Concentrations	6 Months Ended
	Jun. 30, 2016
Risks and Uncertainties [Abstract]
Customer Credit Concentrations	6. CUSTOMER CREDIT CONCENTRATIONS The Company sells to three (3) entities owned by the brother of Robert Carmichael, the Company’s Chief Executive Officer, and three (3) companies owned or controlled by the Chief Executive Officer as further discussed in Note 7. RELATED PARTIES TRANSACTIONS. Combined sales to these six (6) entities for the three months ended June 30, 2016 and 2015, represented 34.80% and 34.21% respectively, of total net revenues. Combined sales to these six (6) entities for the six months ended June 30, 2016 and 2015, represented 32.27% and 35.19% respectively, of total net revenues.

Related Parties Transactions

Related Parties Transactions	6 Months Ended
	Jun. 30, 2016
Related Party Transactions [Abstract]
Related Parties Transactions	7. RELATED PARTIES TRANSACTIONS Notes payable – related parties Notes payable – related parties consists of the following at June 30, 2016 and December 31, 2015: June 30, 2016 December 31, 2015 Promissory note payable to Chief Executive Officer, unsecured, payable in twelve monthly principal payments 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. $ 8,848 $ 11,098 Less amounts due within one year (8,848 ) (11,098 ) Long-term portion of notes payable – related parties $ — $ — Current portion of notes payable – related parties $ 8,848 $ 11,098 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 advance. For the three months ended June 30, 2016 the Company converted no shares of accrued interest on the note payable. For the six months ended June 30, 2016 the Company converted $73 of accrued interest on the note payable – related party into 16,052 shares of restricted stock. Net revenues and accounts receivable – related parties The Company sells products to Brownie’s Global Logistics, LLC. (“BGL”), 3D Buoy and 940 Associates, Inc., affiliated with the Company’s Chief Executive Officer. Terms of sale are more favorable than those extended to BWMG’s regular customers, but no more favorable than those extended to Brownie’s strategic partners. Terms of sale to BGL approximate cost or include a nominal margin. These terms are consistent with those extended to Brownie’s strategic partners. Strategic partner terms on a per order basis include promotion of BWMG’s technologies and “Brownie’s” brand, offered only on product or services not offered for resale, and must provide for reciprocal terms or arrangements to BWMG on strategic partners’ product or services. BGL is fulfilling the strategic partner terms by providing exposure for BWMG’s technologies and “Brownie’s” brand in the yachting and exploration community world-wide through its operations. Combined net revenues from these entities for three months ended June 30, 2016, and 2015, were $1,931 and $28,582, respectively. Combined net revenues from these entities for six months ended June 30, 2016, and 2015, were $2,521 and $42,388 respectively. Accounts receivable from these three entities at June 30, 2016 was $4,593. Accounts receivable from these three entities at December 31, 2015 was $8,391. Royalties expense – related parties Equity based compensation to employee Other liabilities and accrued interest– related parties Other liabilities and accrued interest– related parties consist of the following at: June 30, 2016 December 31, 2015 Year-end 2012 bonus payable to Chief Executive Officer $ — $ 67,000 Year-end 2012 bonus payable to employee — 17,500 $ — $ 84,500 On April 29, 2016 the Board of Directors determined that is was not in the best interest of either the Company or the recipients to pay bonuses based on the current and foreseeable share price and cancelled the bonuses payable. The results of this action are included in a reduction of shares payable as reflected on the Statement of Stockholders’ Deficit and the Balance Sheet.

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	6 Months Ended
	Jun. 30, 2016
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	8. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued liabilities consists of the following as of: June 30, 2016 December 31, 2015 Accounts payable trade $ 125,429 $ 59,916 Accrued payroll & fringe benefits 27,525 27,245 Accrued year-end bonuses — 45,000 Accrued payroll taxes & withholding 19,610 36,520 Accrued interest 161,352 181,265 $ 333,916 $ 349,946 Balances due certain vendors are in arrears to varying degrees. The Company is handling all delinquent accounts on a case-by-case basis.

Other Liabilities

Other Liabilities	6 Months Ended
	Jun. 30, 2016
Other Liabilities Disclosure [Abstract]
Other Liabilities	9. OTHER LIABILITIES Other liabilities consist of the following as of: June 30, 2016 December 31, 2015 Short-term loans $ 195,782 $ 215,782 Asset purchase agreement payable 12,857 12,857 On-line training liability 2,608 2,912 $ 211,247 $ 231,551 The short-term loans are comprised of three (3) loans due on demand from unrelated parties. The loans have no other stated terms except one for $200,000 indicated it was for settlement of debenture debt. Therefore, the Company used the proceeds from that loan toward settlement of convertible debentures. On-line training certificates are provided with all hookah units sold. The training certificates entitle the holder to an on-line interactive course at no additional charge to the holder. The number of on-line training certificates issued per unit is the same as the number of divers the unit as sold is designed to accommodate (i.e., a three diver unit configuration comes with three on-line training certificates). The certificates have eighteen-month redemption from the time customer purchases the unit before expiration. The Company owes the on-line training vendor an agreed upon negotiated rate for on-line certificates redeemed prior to expiration, and payment is due upon redemption. The Company estimates the on-line training liability based on a historical redemption rate of approximately 10%. The Company continues to monitor and maintain a reserve for certificate redemption that approximates the historical redemption rate.

Notes Payable

Notes Payable	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Notes Payable	10. NOTES PAYABLE Notes payable consists of the following as of June 30, 2016 and December 31, 2015: June 30, 2016 December 31, 2015 Promissory note payable, secured by vehicle underlying loan having carrying value of $8,688 and $12,232 at June 30, 2016 and December 31, 2015, respectively, bearing interest at 1.9% per annum, due in monthly principal and interest payments of $523, maturing on December 5, 2017 $ 8,688 $ 12,232 Less amounts due within one year (5,648 ) (6,099 ) Long-term portion of notes payable $ 3,040 $ 6,133 As of June 30, 2016, principal payments on the notes payable are as follows: 2016 $ 2,555 2017 6,133 2018 — 2019 — 2020 — Thereafter — $ 8,688

Convertible Debentures

Convertible Debentures	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Convertible Debentures	11. CONVERTIBLE DEBENTURES Convertible debentures consist of the following at June 30, 2016 and December 31, 2015: Origination Date Maturity Date Interest Rate Origination Principal Origination Discount June 30, 2016 Debenture Balance June 30, 2016 Accrued Interest December 31, 2015 Debenture Balance December 31, 2015 Accrued Interest Ref. 11/27/2010 5/27/2011 10 % 125,000 (53,517 ) $ — $ — $ 58,750 $ 34,709 (1 ) 5/3/2011 5/5/2012 10 % 300,000 (206,832 ) 300,000 155,000 300,000 140,000 (2 ) 8/31/2011 8/31/2013 5 % 10,000 (4,286 ) 10,000 2,435 10,000 2,183 (3 ) 2/10/2012 2/10/2014 10 % 5,500 — — — 472 216 (4 ) 2/10/2012 2/10/2014 10 % 39,724 — 2,743 3,917 2,743 4,157 (4 ) $ 312,743 $ 161,352 $ 371,965 $ 181,265 Reference numbers in right hand column of table entitled Ref. refer to paragraphs with corresponding numbers that immediately follow this paragraph. (1) The Company purchased in exchange for convertible debenture exclusive rights for license of certain intellectual property from an unrelated party. The parties agreed to a royalty of 2.5% of net revenues generated from the sale, sub-license or use of the technology or a reasonable negotiated rate based on similar invention. The debenture was convertible to common shares of the Company at May 27, 2011, along with accrued interest at the option of the lender. Conversion price per share is 30% discount as determined from the weighted average of the preceding 12 trading days’ closing market price. The Company valued the 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 or assigned. The holder of the convertible note has voluntarily dissolved and ceased operation. In February 2016 both parties agreed to cancel the agreement and all remaining principal and interest balances. (2) 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. (3) 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, which was accreted to interest expense. (4) The Company entered into three new debenture agreements upon sale or assignment by 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 the value of the beneficial conversion feature at the assignment or purchase date, the transactions are treated as extinguishment of the old debentures and recorded as new for accounting purposes.

Authorization of Preferred Stoc

Authorization of Preferred Stock	6 Months Ended
	Jun. 30, 2016
Equity [Abstract]
Authorization of Preferred Stock	12. AUTHORIZATION OF PREFERRED STOCK During the second quarter of 2010, the holder of the majority of the Company’s outstanding shares of common stock approved an amendment to the Company’s Articles of Incorporation authorizing the issuance of 10,000,000 shares of preferred stock. The preferred stock as authorized has such voting powers, designations, preferences, limitations, restrictions and relative rights as may be determined by our Board of Directors of the Company from time to time in accordance with the provisions of the Florida Business Corporation Act. Before modification, the existing Articles of Incorporation did not authorize the issuance of shares of preferred stock. The Company authorized the preferred stock for the purpose of added flexibility in seeking capital and potential acquisition targets. The amendment authorizing the issuance of shares of preferred stock grants the Board authority, without further action by our stockholders, to designate and issue preferred stock in one or more series and to designate certain rights, preferences and restrictions of each series, any or all of which may be greater than the rights of the common stock. As of June 30, 2016, and December 31, 2015, the 425,000 shares of preferred stock are owned by the Company’s Chief Executive Officer. The preferred shares have 250 to 1 voting rights over the common stock, and are convertible into 31,481 shares of common stock. The preferred stock votes with the Company’s common stock, except as otherwise required under Florida law. Accordingly, Mr. Carmichael will have approximately 55% of the combined voting power of the Common Stock and Series A Convertible Preferred Stock, voting as a single class and will control the outcome of any corporate transaction or other matter submitted to the shareholders for approval, including mergers, consolidations and the sale of all or substantially all of our assets, and also the power to prevent or cause a change in control.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	13. 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. During the third quarter of 2014, the Company did not renew its product liability insurance since the renewal policy amount was cost prohibitive. The Company is currently seeking a new insurance carrier or alternative means to satisfy this potential liability exposure, as well as to fulfil the sales terms of some of our customers, which require the insurance coverage. As previously disclosed, we are co-defendants under an action filed by an individual in June 2013 in the Circuit Court of Broward County claiming personal injury resulting from use of a Brownie’s Third Lung. Plaintiff has claimed damages in excess of $1,000,000. The insurance carrier’s legal counsel indicates unfavorable outcome is possible, but not probable. We believe such claim is without merit and intend to continue to aggressively defend such action. In addition, as previously disclosed, we are also co-defendant under an action filed March 2015, in the Circuit Court of Broward County claiming personal injury resulting from the use of a Brownie’s Third Lung product. This claim falls outside the Company’s period of insurance coverage. As a result of a miscommunication with legal counsel a default has been entered against the Company in this action for failing to file a timely response. The Company has obtained different legal representation in this matter and is now attempting to have the default set aside. The Company still believes the claim to be a Workers Compensation claim relating exclusively against another defendant and without merit, and plans to aggressively defend this action. 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 security deposit; base rent of approximately $4,000 per month over the term of the lease plus sales tax; and payment of 10.76% of annual operating expenses (i.e. common areas maintenance), which is approximately $2,000 per month subject to periodic adjustment. Base rent expense attributable to the Company’s headquarters facility totaled approximately $12,000 and $12,000 for the three-month periods ending June 30, 2016 and 2015 and $24,000 and $24,000 for the six-month periods ending June 30, 2016 and 2015, respectively. Future minimum rental payments required under our operating lease agreement are as follows: Year 1 $ 30,000 Year 2 24,000 Year 3 — Year 4 — Year 5 — $ 54,000

Equity Incentive Plan

Equity Incentive Plan	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Equity Incentive Plan	14. EQUITY INCENTIVE PLAN On August 22, 2007, the Company adopted an Equity Incentive Plan (the “Plan”). Under the Plan, Stock Options may be granted to employees, directors, and consultants in the form of Incentive Stock Options or Nonstatutory Stock Options. Stock Purchase Rights, time vested and/performance invested Restricted Stock, and Stock Appreciation Rights and Unrestricted Shares may also be granted under the Plan. The initial maximum number of shares that may be issued under the Plan shall be 297 shares, and no more than 75 Shares of Common Stock may be granted to any one Participant with respect to Options, Stock Purchase Rights and Stock Appreciation Rights during any one calendar year period. Common Stock to be issued under the Plan may be either authorized and unissued or shares held in treasury by the Company. The term of the Plan shall be ten years. The Board of Directors may amend, alter, suspend, or terminate the Plan at any time. All 297 options were issued under the plan prior to January 1, 2010, and to-date all remain outstanding.

Equity Based Incentive_Retentio

Equity Based Incentive/Retention Bonuses	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Equity Based Incentive/Retention Bonuses	15. EQUITY BASED INCENTIVE/RETENTION BONUSES On November 2, 2012, the Board of Directors consented to grant equity based bonuses to certain key employees and consultants as an incentive to retain their services. Stock incentive bonuses were to vest, and be paid out on May 2, 2013, contingent upon continued employment or service. The stock bonus price per share was calculated based on last closing price as reported on per the OTCBB prior to the grant date for a total of $75,100. Shares were set aside and reserved for this transaction. The Company accrued operating expense ratably from the time of the awards through May 2, 2013, when vested. Of the 61,852 vested shares, only 5,185 have been issued to-date. On April 29, 2016 the Board of Directors determined that is was not in the best interest of either the Company or the recipients to pay bonuses based on the current and foreseeable share price and cancelled the bonuses payable. The results of this action are included in a reduction of shares payable as reflected on the statement of stockholders’ deficit and the balance sheet.

Interest Expense Non-Related Pa

Interest Expense Non-Related Parties and Other Expense (Income), Net	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Interest Expense Non-Related Parties and Other Expense (Income), Net	16. INTEREST EXPENSE NON-RELATED PARTIES AND OTHER EXPENSE (INCOME), NET For the three months ended June 30, 2016, non-related parties interest expense of $7,758 is comprised of $7,695 interest on convertible debentures and $63 interest on notes payable and other interest. For the three months ended June 30, 2015, non-related parties interest expense of $9,254 is comprised of $9,177 interest on convertible debentures and $77 interest on notes payable and other interest. For the six months ended June 30, 2016, non-related parties interest expense of $15,517 is comprised of $15,398 interest on convertible debentures and $119 interest on notes payable and other interest. For the six months ended June 30, 2015, non-related parties interest expense of $18,532 is comprised of $18,354 interest on convertible debentures and $178 interest on notes payable and other interest. For the three months ended June 30, 2016, $142,945 other income, net is comprised primarily of $140,366 cancelation of an employee bonus payable, $2,009 insurance premium refund, $5,609 from the expiration of online training liability certificates, $2,632 other expense, net of individually insignificant items, and $1,755 other expense. For the six months ended June 30, 2016, $255,354 other income, net is comprised primarily of $93,459 cancelation of a convertible debenture and its interest, $140,366 cancelation of an employee bonus payable, together totaling $233,825, $14,970 royalty income, $11,331 from the expiration of online training liability certificates, $2,009 insurance premium refund and $8,674 other expense, net of individually insignificant items, $11,137 insurance audit adjustments partially offset by $3,471 product royalty income, $1,800 sale of fixed assets and $3,635 other income, net of individually insignificant items.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2016
Subsequent Events [Abstract]
Subsequent Events	17. SUBSEQUENT EVENT In July 2016, the Company issued 45,000 shares of restricted common stock to Mr. Purdon, an employee of the company, as compensation for the month of July 2016.

Description of Business and S24

Description of Business and Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Description of Business	Description of business
Basis of Presentation	Basis of Presentation The condensed consolidated financial statements as of June 30, 2016 and for the three and six month periods ended June 30, 2016 and 2015 are unaudited and, in the opinion of management, include all adjustments (consisting only of normal recurring adjustments) necessary to present fairly the financial position as of June 30, 2016, and the results of operations for the three and six month periods ended June 30, 2016 and 2015, the statement of stockholders’ equity for the six months ended June 30, 2016 and the statements of cash flows for the six month periods ended June 30, 2016 and 2015. The condensed consolidated results of operations for the three and six months ended June 30, 2016 are not necessarily indicative of the results to be expected for the entire year. The condensed consolidated balance sheet as of December 31, 2015 has been derived from the Company’s audited financial statements for the year ended December 31, 2015. While management of the Company believes that the disclosures presented are adequate to make the information not misleading, these condensed consolidated financial statements should be read in conjunction with our audited financial statements and the footnotes thereto for the fiscal year ended December 31, 2015 as filed with the Securities and Exchange Commission as part of the Company’s Form 10-K which was filed on March 29, 2016.
Definition of Fiscal Year	Definition of fiscal year
Use of Estimates	Use of estimates
Reclassifications	Reclassifications
Going Concern	Going Concern 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. 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 in the past as an interim measure to finance working capital needs and may continue to raise additional capital through sale of restricted common stock or other securities, and obtaining some short term loans. The Company has previously paid for some legal and consulting services with restricted stock to maximize working capital and intends to continue this practice when possible. In addition, the Company implemented some cost saving measures and will continue to explore more to reduce operating expenses. If BWMG fails to raise additional funds when needed, or does not have sufficient cash flows from sales, it may be required to scale back or cease operations, liquidate assets and possibly seek bankruptcy protection. The accompanying consolidated financial statements do not include any adjustments that may result from the outcome of this uncertainty.
Cash and Equivalents	Cash and equivalents
Accounts Receivable	Accounts receivable
Inventory	Inventory
Property and, Equipment and Leasehold Improvements	Property and, Equipment and Leasehold Improvements 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.
Revenue Recognition	Revenue recognition Contract costs include all direct material and labor costs and those indirect costs related to contract performance, such as indirect labor, supplies, tools, repairs, and depreciation costs. General and administrative costs are charged to expense as incurred. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. Change in job performance, job conditions, and estimated profitability may result in revisions to costs and income and are recognized in the period in which the revisions are determined. Revenue and costs incurred for time and material projects are recognized as the work is performed.
Product Development Costs	Product development costs
Advertising and Marketing Costs	Advertising and marketing costs
Customer Deposits and Returns Policy	Customer deposits and returns policy
Income Taxes	Income taxes 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	Comprehensive income
Stock-based Compensation	Stock-based compensation
Beneficial Conversion Features on Convertible Debentures	Beneficial conversion features on convertible debentures
Fair Value of Financial Instruments	Fair value of financial instruments Level 1 - Quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities. Level 2 - Quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation. Inputs are used in applying the various valuation techniques and broadly refer to the assumptions that market participants use to make valuation decisions, including assumptions about risk. An investment’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. However, the determination of what constitutes “observable” requires significant judgment by the Company. Management considers observable data to be market data which is readily available, regularly distributed or updated, reliable and verifiable, not proprietary, provided by multiple, independent sources that are actively involved in the relevant market. The categorization of an investment within the hierarchy is based upon the pricing transparency of the investment and does not necessarily correspond to the Company’s perceived risk of that investment. At June 30, 2016, and December 31, 2015, 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.
Earnings Per Common Share	Earnings per common share
New Accounting Pronouncements	New accounting pronouncements

Inventory (Tables)

Inventory (Tables)	6 Months Ended
	Jun. 30, 2016
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consists of the following as of: June 30, 2016 December 31, 2015 Raw materials $ 416,372 $ 422,115 Work in process — — Finished goods 252,731 232,098 $ 669,103 $ 654,213

Prepaid Expenses and Other Cu26

Prepaid Expenses and Other Current Assets (Tables)	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Schedule of Prepaid Expenses and Other Current Assets	June 30, 2016 December 31, 2015 Prepaid inventory $ 16,779 $ 42,076 Prepaid insurance 10,097 8,819 Prepaid fixed assets 8,775 — Prepaid legal 60,000 — Prepaid other 6,047 7,117 $ 101,698 $ 58,012

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	6 Months Ended
	Jun. 30, 2016
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment, Net	Property and equipment consists of the following as of: June 30, 2016 December 31, 2015 Factory and office equipment $ 62,633 $ 62,633 Tooling 59,149 59,149 Computer equipment and software 23,932 23,932 Vehicles 44,160 44,160 Leasehold improvements 43,779 43,779 233,653 233,653 Less: accumulated depreciation and amortization (165,901 ) (147,941 ) $ 67,752 $ 85,712

Related Parties Transactions (T

Related Parties Transactions (Tables)	6 Months Ended
	Jun. 30, 2016
Related Party Transactions [Abstract]
Schedule of Related Parties Notes Payable	Notes payable – related parties consists of the following at June 30, 2016 and December 31, 2015: June 30, 2016 December 31, 2015 Promissory note payable to Chief Executive Officer, unsecured, payable in twelve monthly principal payments 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. $ 8,848 $ 11,098 Less amounts due within one year (8,848 ) (11,098 ) Long-term portion of notes payable – related parties $ — $ — Current portion of notes payable – related parties $ 8,848 $ 11,098
Schedule of Other Liabilities and Accrued Interest Related Party	Other liabilities and accrued interest– related parties consist of the following at: June 30, 2016 December 31, 2015 Year-end 2012 bonus payable to Chief Executive Officer $ — $ 67,000 Year-end 2012 bonus payable to employee — 17,500 $ — $ 84,500

Accounts Payable and Accrued 29

Accounts Payable and Accrued Liabilities (Tables)	6 Months Ended
	Jun. 30, 2016
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	Accounts payable and accrued liabilities consists of the following as of: June 30, 2016 December 31, 2015 Accounts payable trade $ 125,429 $ 59,916 Accrued payroll & fringe benefits 27,525 27,245 Accrued year-end bonuses — 45,000 Accrued payroll taxes & withholding 19,610 36,520 Accrued interest 161,352 181,265 $ 333,916 $ 349,946

Other Liabilities (Tables)

Other Liabilities (Tables)	6 Months Ended
	Jun. 30, 2016
Other Liabilities Disclosure [Abstract]
Schedule of Other Liabilities	Other liabilities consist of the following as of: June 30, 2016 December 31, 2015 Short-term loans $ 195,782 $ 215,782 Asset purchase agreement payable 12,857 12,857 On-line training liability 2,608 2,912 $ 211,247 $ 231,551

Notes Payable (Tables)

Notes Payable (Tables)	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Schedule of Notes Payable	Notes payable consists of the following as of June 30, 2016 and December 31, 2015: June 30, 2016 December 31, 2015 Promissory note payable, secured by vehicle underlying loan having carrying value of $8,688 and $12,232 at June 30, 2016 and December 31, 2015, respectively, bearing interest at 1.9% per annum, due in monthly principal and interest payments of $523, maturing on December 5, 2017 $ 8,688 $ 12,232 Less amounts due within one year (5,648 ) (6,099 ) Long-term portion of notes payable $ 3,040 $ 6,133
Schedule of Debt Principal Payments on Notes Payable	As of June 30, 2016, principal payments on the notes payable are as follows: 2016 $ 2,555 2017 6,133 2018 — 2019 — 2020 — Thereafter — $ 8,688

Convertible Debentures (Tables)

Convertible Debentures (Tables)	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Schedule of Convertible Debentures	Convertible debentures consist of the following at June 30, 2016 and December 31, 2015: Origination Date Maturity Date Interest Rate Origination Principal Origination Discount June 30, 2016 Debenture Balance June 30, 2016 Accrued Interest December 31, 2015 Debenture Balance December 31, 2015 Accrued Interest Ref. 11/27/2010 5/27/2011 10 % 125,000 (53,517 ) $ — $ — $ 58,750 $ 34,709 (1 ) 5/3/2011 5/5/2012 10 % 300,000 (206,832 ) 300,000 155,000 300,000 140,000 (2 ) 8/31/2011 8/31/2013 5 % 10,000 (4,286 ) 10,000 2,435 10,000 2,183 (3 ) 2/10/2012 2/10/2014 10 % 5,500 — — — 472 216 (4 ) 2/10/2012 2/10/2014 10 % 39,724 — 2,743 3,917 2,743 4,157 (4 ) $ 312,743 $ 161,352 $ 371,965 $ 181,265 Reference numbers in right hand column of table entitled Ref. refer to paragraphs with corresponding numbers that immediately follow this paragraph. (1) The Company purchased in exchange for convertible debenture exclusive rights for license of certain intellectual property from an unrelated party. The parties agreed to a royalty of 2.5% of net revenues generated from the sale, sub-license or use of the technology or a reasonable negotiated rate based on similar invention. The debenture was convertible to common shares of the Company at May 27, 2011, along with accrued interest at the option of the lender. Conversion price per share is 30% discount as determined from the weighted average of the preceding 12 trading days’ closing market price. The Company valued the 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 or assigned. The holder of the convertible note has voluntarily dissolved and ceased operation. In February 2016 both parties agreed to cancel the agreement and all remaining principal and interest balances. (2) 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. (3) 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, which was accreted to interest expense. (4) The Company entered into three new debenture agreements upon sale or assignment by 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 the value of the beneficial conversion feature at the assignment or purchase date, the transactions are treated as extinguishment of the old debentures and recorded as new for accounting purposes.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments Under Operating Lease	Future minimum rental payments required under our operating lease agreement are as follows: Year 1 $ 30,000 Year 2 24,000 Year 3 — Year 4 — Year 5 — $ 54,000

Description of Business and S34

Description of Business and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Advertising and trade show expense	$ 1,240	$ 600	$ 3,237	$ 2,319
Percentage of minimum deposit for custom and large tank fill systems			50.00%
Percentage of restocking fees			15.00%
Potentially dilutive shares included in dilutive earnings per share	5,841,332	43,671,311	5,841,322
Furniture, Fixtures, Equipment and Leasehold Improvements [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life			3 years
Furniture, Fixtures, Equipment and Leasehold Improvements [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life			5 years

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Details) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Raw materials	$ 416,372	$ 422,115
Work in process
Finished goods	252,731	232,098
Inventory	$ 669,103	$ 654,213

Prepaid Expenses and Other Cu36

Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Prepaid inventory	$ 16,779	$ 42,076
Prepaid insurance	10,097	8,819
Prepaid fixed assets	8,775
Prepaid legal	60,000
Prepaid other	6,047	7,117
Prepaid expense and other assets, current	$ 101,698	$ 58,012

Property and Equipment Net (Det

Property and Equipment Net (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 5,332	$ 5,342	$ 10,664	$ 10,869

Property and Equipment Net - Sc

Property and Equipment Net - Schedule of Property and Equipment, Net (Details) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Property, Plant and Equipment, Gross	$ 233,653	$ 233,653
Less: accumulated depreciation and amortization	(165,901)	(147,941)
Property Plant and Equipment, Net	67,752	85,712
Factory and Office Equipment [Member]
Property, Plant and Equipment, Gross	62,633	62,633
Tooling [Member]
Property, Plant and Equipment, Gross	59,149	59,149
Computer Equipment and Software [Member]
Property, Plant and Equipment, Gross	23,932	23,932
Vehicles [Member]
Property, Plant and Equipment, Gross	44,160	44,160
Leasehold Improvements [Member]
Property, Plant and Equipment, Gross	$ 43,779	$ 43,779

Other Assets (Details Narrative

Other Assets (Details Narrative) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Other Assets [Abstract]
Other assets	$ 6,649	$ 6,649

Customer Credit Concentrations

Customer Credit Concentrations (Details Narrative)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Related Party [Member] | Sales Revenue [Member]
Concentration credits risk	34.80%	34.21%	32.27%	35.19%

Related Parties Transactions (D

Related Parties Transactions (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015	Apr. 22, 2015
Due to employees	$ (8,848)		$ (8,848)		$ (11,098)
Debt converted into shares value			$ 73
Debt converted into shares			16,052
Net revenus from related parties	$ 224,748	$ 243,283	$ 334,760	$ 413,726
Percentage of gross revenues per quarter	2.50%		2.50%
Share based compensation			$ 1,339
Mr.Carmichael [Member]
Due to employees						$ 27,000
Chief Executive Officer [Member] | Brownie's Southport Divers, Inc., Brownie's Palm Beach Divers, and Brownie's Yacht Toys [Member]
Net revenus from related parties	$ 222,816	214,701	332,239	371,338
Accounts receivable from related parties	83,178		83,178		32,880
Chief Executive Officer [Member] | Brownie's Global Logistics, LLC. ("BGL"), 3D Buoy and 940 Associates, Inc [Member]
Net revenus from related parties	1,931	$ 28,582	2,521	$ 42,388
Accounts receivable from related parties	$ 4,593		$ 4,593		$ 8,391
Alexander F. Purdon [Member]
Shares issued price per share	$ .10		$ .10
Share based compensation			$ 1,345

Related Parties Transactions -

Related Parties Transactions - Schedule of Related Parties Notes Payable (Details) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Related Party Transactions [Abstract]
Promissory note payable to Chief Executive Officer, unsecured, payable in twelve monthly principal payments 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.	$ 8,848	$ 11,098
Less amounts due within one year	(8,848)	(11,098)
Long-term portion of notes payable
Notes Payable, Related Parties, Current	$ 8,848	$ 11,098

Related Parties Transactions 43

Related Parties Transactions - Schedule of Related Parties Notes Payable (Details) (Parenthetical) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Debt instruments maturity date	May 27, 2011
Promissory Note Payable [Member]
Debt instruments monthly principal payments	$ 2,250	$ 2,250
Debt instruments interest rate	10.00%	10.00%
Debt instruments maturity date	May 15, 2016	May 15, 2016

Related Parties Transactions 44

Related Parties Transactions - Schedule of Other Liabilities and Accrued Interest Related Party (Details) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Other liabilities		$ 84,500
Year-End 2012 Bonus Payable to Chief Executive Officer [Member]
Other liabilities		67,000
Year-End 2012 Bonus Payable to Employee [Member]
Other liabilities		$ 17,500

Accounts Payable and Accrued 45

Accounts Payable and Accrued Liabilities - Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Payables and Accruals [Abstract]
Accounts payable trade	$ 125,429	$ 59,916
Accrued payroll & fringe benefits	27,525	27,245
Accrued year-end bonuses		45,000
Accrued payroll taxes & withholding	19,610	36,520
Accrued interest	161,352	181,265
Accounts Payable and Accrued Liabilities, Total	$ 333,916	$ 349,946

Other Liabilities (Details Narr

Other Liabilities (Details Narrative)	6 Months Ended
	Jun. 30, 2016USD ($)
Other Liabilities Disclosure [Abstract]
Proceeds towards settlement of convertible debentures	$ 2,000,000
Online training liability historical redemption rate	10.00%

Other Liabilities - Schedule of

Other Liabilities - Schedule of Other Liabilities (Details) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Other Liabilities Disclosure [Abstract]
Short-term loans	$ 195,782	$ 215,782
Asset purchase agreement payable	12,857	12,857
On-line training liability	2,608	2,912
Other Liabilities, Current	$ 211,247	$ 231,551

Notes Payable - Schedule of Not

Notes Payable - Schedule of Notes Payable (Details) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
Notes Payable	$ 8,688	$ 12,232
Less amounts due within one year	(5,648)	(6,099)
Long-term portion of notes payable	$ 3,040	$ 6,133

Notes Payable - Schedule of N49

Notes Payable - Schedule of Notes Payable (Details) (Parenthetical) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Debt instruments maturity date	May 27, 2011
Promissory Note Payable [Member]
Debt instruments maturity date	May 15, 2016	May 15, 2016
Promissory Note Payable [Member] | Vehicle [Member]
Secured long-term debt	$ 8,688	$ 12,232
Percenatge of debt instrument interest rate	1.90%	1.90%
Debt instrument, payment terms	due in monthly principal and interest payments of $523	due in monthly principal and interest payments of $523
Debt instruments maturity date	Dec. 5, 2017	Dec. 5, 2017

Notes Payable - Schedule of Deb

Notes Payable - Schedule of Debt Principal Payments on Notes Payable (Details)	Jun. 30, 2016USD ($)
Debt Disclosure [Abstract]
2,016	$ 2,555
2,017	6,133
2,018
2,019
2,020
Thereafter
Notes Payable	$ 8,688

Convertible Debentures (Details

Convertible Debentures (Details Narrative) - USD ($)		Feb. 10, 2012	May 03, 2011	Jun. 30, 2016		Jun. 30, 2015	Jun. 30, 2016		Jun. 30, 2015
Percentage of royalty revenue							2.50%
Percentage of discount on conversion price							30.00%
Debt instrument maturity date							May 27, 2011
Research and development costs				$ 63		$ 21	$ 1,415		$ 7,809
Debt indstrument principal balance				$ 125,000			$ 125,000
Convertible Debenture One [Member]
Debt instrument maturity date	[1]						May 27, 2011
Debt instrument, convertible, beneficial conversion feature							$ 53,517
Research and development costs							$ 71,483
Debt indstrument principal balance		$ 125,000
Long-term debt, gross		7,500
Debt instrument transfer or assignment in second closing		11,750
Debt instrument transfer or assignment in subsequent closing		$ 11,750
Debt instrument interest percentage	[1]			10.00%			10.00%
Convertible Debenture Two [Member]
Percentage of discount on conversion price			30.00%
Debt instrument maturity date	[2]						May 5, 2012
Borrowing convertible debenture			$ 300,000
Debt instrument interest percentage			10.00%	10.00%	[2]		10.00%	[2]
Reverse stock split			1 for -1,350
Debt discount			$ 206,832
Fair market value of warrants			$ 45,000
Convertible Debenture Two [Member] | Warrant One [Member]
Number of warrants granted			300,000
Warrants exercise price per share			$ 337.50
Convertible Debenture Two [Member] | Warrant Two [Member]
Number of warrants granted			600,000
Warrants exercise price per share			$ 472.50
Convertible Debenture Three [Member]
Percentage of discount on conversion price							30.00%
Debt instrument maturity date	[3]						Aug. 31, 2013
Borrowing convertible debenture				$ 10,000			$ 10,000
Debt instrument interest percentage	[3]			5.00%			5.00%
Accreted interest expense							$ 4,286
[1]	(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 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 or assigned. The holder of the convertible note has voluntarily dissolved and ceased operation. In February 2016 both parties agreed to cancel the agreement and all remaining principal and interest balances.
[2]	(2) 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.
[3]	(3) 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, which was accreted to interest expense.

Convertible Debentures - Schedu

Convertible Debentures - Schedule of Convertible Debentures (Details) - USD ($)		6 Months Ended		12 Months Ended
		Jun. 30, 2016		Dec. 31, 2015	May 03, 2011
Maturity Date		May 27, 2011
Period End Debenture, Net Balance		$ 312,743		$ 371,965
Debt Instrument, Increase, Accrued Interest		$ 161,352		371,965
Convertible Debenture One [Member]
Origination Date	[1]	Nov. 27, 2010
Maturity Date	[1]	May 27, 2011
Interest Rate	[1]	10.00%
Origination Principal Balance	[1]	$ 125,000
Origination Discount Balance	[1]	(53,517)
Period End Debenture, Net Balance	[1]			58,750
Debt Instrument, Increase, Accrued Interest	[1]			34,709
Convertible Debenture Two [Member]
Origination Date	[2]	May 3, 2011
Maturity Date	[2]	May 5, 2012
Interest Rate		10.00%	[2]		10.00%
Origination Principal Balance	[2]	$ 300,000
Origination Discount Balance	[2]	(206,832)
Period End Debenture, Net Balance	[2]	300,000		300,000
Debt Instrument, Increase, Accrued Interest	[2]	$ 155,000		140,000
Convertible Debenture Three [Member]
Origination Date	[3]	Aug. 31, 2011
Maturity Date	[3]	Aug. 31, 2013
Interest Rate	[3]	5.00%
Origination Principal Balance	[3]	$ 10,000
Origination Discount Balance	[3]	(4,286)
Period End Debenture, Net Balance	[3]	10,000		10,000
Debt Instrument, Increase, Accrued Interest	[3]	$ 2,435		2,183
Convertible Debenture Four [Member]
Origination Date	[4]	Feb. 10, 2012
Maturity Date	[4]	Feb. 10, 2014
Interest Rate	[4]	10.00%
Origination Principal Balance	[4]	$ 5,500
Origination Discount Balance	[4]
Period End Debenture, Net Balance	[4]			472
Debt Instrument, Increase, Accrued Interest	[4]			216
Convertible Debenture Five [Member]
Origination Date	[4]	Feb. 10, 2012
Maturity Date	[4]	Feb. 10, 2014
Interest Rate	[4]	10.00%
Origination Principal Balance	[4]	$ 39,724
Origination Discount Balance	[4]
Period End Debenture, Net Balance	[4]	2,743		2,743
Debt Instrument, Increase, Accrued Interest	[4]	$ 3,917		$ 4,157
[1]	(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 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 or assigned. The holder of the convertible note has voluntarily dissolved and ceased operation. In February 2016 both parties agreed to cancel the agreement and all remaining principal and interest balances.
[2]	(2) 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.
[3]	(3) 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, which was accreted to interest expense.
[4]	(4)The Company entered into three new debenture agreements upon sale or assignment by 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 the value of the beneficial conversion feature at the assignment or purchase date, the transactions are treated as extinguishment of the old debentures and recorded as new for accounting purposes.

Authorization of Preferred St53

Authorization of Preferred Stock (Details Narrative) - shares	6 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Preferred stock, shares authorized	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	55.00%
Series A Convertible Preferred Stock [Member]
Convertible preferred stock, shares issued upon conversion	31,481

Commitments and Contingencies54

Commitments and Contingencies (Details Narrative) - USD ($)	Aug. 14, 2014	Jun. 30, 2013	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Security deposit	$ 5,367
Operating leases, rent expense, minimum rentals	$ 4,000
Percentage of annual operating expenses	10.76%
Operating leases, rent expense	$ 2,000
Operating leases, rent expense, net, total			$ 12,000	$ 12,000	$ 24,000	$ 24,000
Plaintiff [Member]
Loss contingency, damages paid, value		$ 1,000,000
Maximum [Member]
Loss contingency, damages paid, value					$ 1,000,000

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Future Minimum Rental Payments Under Operating Lease (Details)	Jun. 30, 2016USD ($)
Commitments and Contingencies Disclosure [Abstract]
year 1	$ 30,000
year 2	24,000
year 3
year 4
year 5
Operating Leases, Future Minimum Payments Due, Total	$ 54,000

Equity Incentive Plan (Details

Equity Incentive Plan (Details Narrative) - shares	1 Months Ended	6 Months Ended
	Aug. 22, 2007	Jun. 30, 2016
Equity Incentive Plan [Line Items]
Share-based compensation arrangement by share-based payment award, options, grants in period, gross		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_Retent57

Equity Based Incentive/Retention Bonuses (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2016	Nov. 02, 2012
Equity Based Year End Bonuses and Conversion Of Board Of Directors Liability [Abstract]
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	5,185

Interest Expense Non-Related 58

Interest Expense Non-Related Parties and Other Expense (Income), Net (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Interest expense, non related party	$ 7,758	$ 9,254	$ 15,517	$ 18,532
Other income	142,945		255,354
Cancelation of employee bonus payable	140,366		140,366
Insurance premium refund	2,009		2,009
Other income from expiration of online training liability certificates	5,609		11,331
Other expense, net of individually insignificant items	2,632		8,674
Other expenses	1,755
Induced conversion of convertible debt expense			93,459
Royalty income, nonoperating			14,970
Insurance audit adjustments partially offset			11,137
Product royalty income			3,471
Sale of property plant equipment			1,800
Other operating income (expense), net			3,635
Convertible Debentures [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Interest expense, debt	7,695	9,177	15,398	18,354
Notes Payable [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Interest expense, debt	$ 63	$ 77	$ 119	$ 178

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	1 Months Ended
	Jul. 31, 2016shares
Alexander F. Purdon [Member]
Number of restricted stock shares issued during the period	45,000