Brownie's Marine (BWMG) 10-K 17 Apr 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Apr. 17, 2017	Jun. 30, 2016
Document And Entity Information
Entity Registrant Name	Brownie's Marine Group, Inc
Entity Central Index Key	1,166,708
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 278,758
Entity Common Stock, Shares Outstanding		73,493,896
Trading Symbol	BWMG
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,016

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current assets
Cash	$ 191,749	$ 141,822
Accounts receivable, net of $18,000 and $11,000 allowance for doubtful accounts, respectively	1,026	59,474
Accounts receivable – related parties	68,239	41,270
Inventory	672,520	654,213
Prepaid expenses and other current assets	84,336	58,012
Other current assets – related parties		3,020
Total current assets	1,017,870	957,811
Property and equipment, net	56,908	85,712
Deferred tax asset, net	2,520	2,520
Other assets	6,649	6,649
Total assets	1,083,947	1,052,692
Current liabilities
Accounts payable and accrued liabilities	323,578	349,946
Customer deposits and unearned revenue	31,577	25,238
Royalties payable – related parties	64,240	152,546
Other liabilities	176,614	231,551
Other liabilities and accrued interest – related parties		84,500
Convertible debentures, net	312,743	371,965
Notes payable – current portion	6,133	6,099
Notes payable – related parties - current portion		11,098
Total current liabilities	914,885	1,232,943
Long-term liabilities
Notes payable – long-term portion		6,133
Total liabilities	914,885	1,239,076
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; 1,000,000,000 shares authorized; 68,906,212 and 86,825,138 shares issued and outstanding at December 31, 2016 and 2015, respectively	6,890	8,681
Common stock payable; $0.0001 par value; 138,941 and 195,610 shares, respectively	14	20
Additional paid-in capital	8,792,782	8,665,565
Accumulated deficit	8,631,049	8,861,075
Total stockholders’ equity (deficit)	169,062	(186,384)
Total liabilities and stockholders’ deficit	$ 1,083,947	$ 1,052,692

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 18,000	$ 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	68,906,212	86,825,138
Common stock, share outstanding	68,906,212	86,825,138
Common stock payable, par value	$ 0.0001	$ 0.0001
Common stock payable, shares outstanding	138,941	195,610

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Net revenues
Net revenues	$ 1,503,778	$ 1,883,455
Net revenues - related parties	760,356	876,188
Total net revenues	2,264,134	2,759,643
Cost of net revenues
Cost of net revenues	1,154,560	1,764,140
Cost of net revenues – related parties	454,064
Royalties expense - related parties	56,057	67,849
Total cost of net revenues	1,664,681	1,831,989
Gross profit	599,453	927,654
Operating expenses
Selling, general and administrative	615,253	670,982
Research and development costs	1,973	8,739
Total operating expenses	617,226	679,721
(loss) income from operations	(17,773)	247,933
Other (income) expense, net
Other (income) expense, net	(44,661)	(19,753)
Cancellation of debt	(234,678)
Interest expense	30,968	37,018
Interest expense - related parties	572	1,015
Total other (income) expense, net	(247,799)	18,280
Net income before provision for income taxes	230,026	229,653
Provision for income tax expense		43
Net income	$ 230,026	$ 229,610
Basic income per common share	$ 0	$ 0
Diluted income per common share	$ 0	$ 0
Basic weighted average common shares outstanding	68,485,426	75,892,714
Diluted weighted average common shares outstanding	103,414,928	120,730,254

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Deficit) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Common Stock Payable [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2014	$ 425	$ 6,047	$ 20	$ 8,631,496	$ (9,090,685)	$ (452,697)
Balance, shares at Dec. 31, 2014	425,000	60,471,929	195,610
Conversion of related party employee compensation payable to stock		$ 1,941		52,059		54,000
Conversion of related party employee compensation payable to stock, shares		19,419,712
Conversion of convertible debentures to stock		$ 234		4,446		4,680
Conversion of convertible debentures to stock, shares		2,340,000
Conversion of accrued interest on convertible debentures to stock		$ 420		5,860		6,280
Conversion of accrued interest on convertible debentures to stock, shares		4,200,000
Dissolution of joint venture agreement				(24,740)		(24,740)
Stock receivable underlying Board of Director fees rescinded				(4,532)		(4,532)
Conversion of related party interest to stock		$ 39		976		1,015
Conversion of related party interest to stock, shares		396,891
Cancellation of dissolved joint venture shares, shares		(3,394)
Net Income					229,610	229,610
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
Conversion of related party interest to stock		$ 13		557		570
Conversion of related party interest to stock, shares		124,326
Return of Prior Employee Compensation		$ (2,840)	$ (6)	2,846
Return of Prior Employee Compensation, shares		(28,403,252)	(56,669)
Stock issued for employee compensation		$ 36		35,964		36,000
Stock issued for employee compensation, shares		360,000
Common stock issued for royalty payable		$ 1,000		87,850		88,850
Common stock issued for royalty payable, shares		10,000,000
Net Income					230,026	230,026
Balance at Dec. 31, 2016	$ 425	$ 6,890	$ 14	$ 8,792,782	$ (8,631,049)	$ 169,062
Balance, shares at Dec. 31, 2016	425,000	68,906,212	138,941

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash flows provided by operating activities:
Net income	$ 230,026	$ 229,610
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	21,798	21,531
Amortization of leasehold improvements	14,593	13,468
Gain on cancellation of debt	(234,678)
Shares issued for interest expense – related party	570	6,280
Shares issued for payroll compensation	36,000	54,000
Forgiveness of share based compensation – related party		(4,531)
Dissolution of joint venture		(24,740)
Shares issued for accrued interest – related party		1,104
Change in deferred tax asset, net		43
Changes in operating assets and liabilities:
Change in accounts receivable, net	58,448	(17,781)
Change in accounts receivable - related parties	(26,969)	30,055
Change in inventory	(18,307)	(48,000)
Change in prepaid expenses and other current assets	(26,325)	(27,817)
Change in other current assets - related parties	3,020	2,424
Change in other assets		24,400
Change in accounts payable and accrued liabilities	65,070	(112,830)
Change in customer deposits and unearned revenue	6,339	(15,147)
Change in other liabilities	(54,937)	(382)
Change in other liabilities and accrued interest - related parties		(9,021)
Change in royalties payable - related parties	(88,306)	24,885
Net cash provided by operating activities	75,192	147,461
Cash flows from investing activities:
Purchase of fixed assets	(7,587)	(12,205)
Net cash used in investing activities	(7,587)	(12,205)
Cash flows from financing activities:
Repayment against short-term loans		(805)
Principal reduction on convertible debentures	(472)
Principal payments on note payable	(6,108)	(8,749)
Proceeds from notes payable - related parties		27,000
Principal payments on note payable - related parties	(11,098)	(30,068)
Net cash (used in) provided by financing activities	(17,678)	(12,622)
Net change in cash	49,927	122,634
Cash, beginning of period	141,822	19,188
Cash, end of period	191,749	141,822
Supplemental disclosures of cash flow information:
Cash paid for interest	976	10,609
Cash paid for income taxes
Supplemental disclosures of non-cash investing activities and future operating activities:
Conversion of convertible debentures to stock		6,280
Conversion of accrued payroll to stock - related party		54,000
Conversion of accrued interest and fees on convertible debentures to stock		6,280
Dissolution of joint venture		24,740
Forgiveness of share based compensation – related party		4,531
Conversion of royalties payable to stock – related party	$ 88,850

Description of Business and Sum

Description of Business and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 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 Definition of fiscal year Use of estimates Cash and equivalents 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 our ability to continue as a going concern. Therefore, the Company will need to raise additional funds and is currently exploring alternative sources of financing. The Company has issued a number of convertible debentures 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, in the past, paid for legal and consulting services with restricted stock to maximize working capital, and intends to continue this practice where feasible. In addition, the Company continues to explore additional cost saving measures. 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 these uncertainties. Accounts receivable Inventory Furniture, Fixtures, 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 Research and development costs Customer deposits – unearned revenue 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 For the years ended December 31, 2016 and 2015, the Company compensated and/or converted all accrued payroll to stock for one related party employee totaling $36,000 and $54,000, respectively. 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 December 31, 2016, and 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 In April 2016, the FASB issued ASU No. 2016-15, “Classification of Certain Cash Receipts and Cash Payments” In April 2016, the FASB issued ASU 2016–10 Revenue from Contract with Customers (Topic 606) In March 2016, the FASB issued ASU 2016-09, Compensation – Stock Compensation: Improvements to Employee Share-Based Payment Accounting In February 2016, the FASB issued ASU 2016-02, Leases In July 2015, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2015-11, Inventory In August 2014, the Financial Accounting and Standards Board (FASB) issued Accounting Standards Update (“ASU”) 2014-15, Presentation of Financial Statements Going Concern The Company believes there was no other 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 our financial statements.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Inventory	2. INVENTORY Inventory consists of the following as of: December 31 2016 2015 Raw materials $ 402,407 $ 422,115 Work in process — — Finished goods 270,113 232,098 $ 672,520 $ 654,213

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 31, 2016
Prepaid Expenses And Other Current Assets
Prepaid Expenses and Other Current Assets	3. PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets consisted of the following: December 31 2016 2015 Prepaid inventory $ 30,076 $ 42,076 Prepaid insurance 6,968 8,819 Prepaid other current assets 47,292 7,117 $ 84,336 $ 58,012

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	4. PROPERTY AND EQUIPMENT, NET Property and equipment consists of the following as of: December 31, 2016 2015 Factory and office equipment $ 62,633 $ 62,633 Tooling 59,149 59,149 Computer equipment and software 31,519 23,932 Vehicles 44,160 44,160 Leasehold improvements 43,779 43,779 241,240 233,653 Less: accumulated depreciation and amortization (184,332 ) (147,941 ) $ 56,908 $ 85,712 Depreciation and amortization expense totaled $21,798 and $14,593 for the year ended December 31, 2016 and $21,531 and $13,468 for the year ended December 31, 2015, respectively.

Other Assets

Other Assets	12 Months Ended
	Dec. 31, 2016
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Assets	5. OTHER ASSETS Other assets of $6,649, at December 31, 2016 and 2015, consisted of refundable deposits.

Customer Credit Concentrations

Customer Credit Concentrations	12 Months Ended
	Dec. 31, 2016
Risks and Uncertainties [Abstract]
Customer Credit Concentrations	6. CUSTOMER CREDIT CONCENTRATIONS The Company sells to three entities owned by the brother of Robert Carmichael, the Company’s Chief Executive officer, and two Company’s owned by the Chief Executive Officer as further discussed in Note 7. RELATED PARTIES TRANSACTIONS. Combined sales to these five entities for the years ended December 31, 2016 and 2015, represented 33.58% and 31.75%, respectively, of total net revenues. A single non-related party entity represented 18.7% of revenues for 2015.

Related Parties Transactions

Related Parties Transactions	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Parties Transactions	7. RELATED PARTIES TRANSACTIONS Notes payable – related parties December 31, 2016 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. $ — $ 11,098 Less amounts due within one year — 11,098 Long-term portion of notes payable $ — $ — 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 purposes of calculating the interest due monthly on the note, the weighted average price per share during the monthly period from the historical data as quoted on www.quotemedia.com for BWMG was used. Interest was calculated as the unpaid principal balance times the daily rate for the number of the days in the period times the average weighted price per share for the monthly period. The Company borrowed and is using the proceeds for tooling and inventory of new product. For the years ended December 31, 2016 and 2015, the Company converted $570 and $1,015 accrued interest on the note payable – related party into 124,326 and 396,891 shares of restricted stock respectively. On October 30, 2013, the Company signed a secured promissory note, with Mikkel Pitzner, a non-employee member of Board of Directors at the date the note was issued for $85,000. As further inducement to make the loan, Mr. Pitzner was granted an option to purchase 1,802,565 shares of the Company’s common stock for $.01 per share. The option expired October 31, 2015 without being exercised, in whole or in part. During the third quarter ended September 30, 2015, the Company paid off the remaining balance due under the note payable – related party. Net revenues and accounts receivable – related parties The Company sells products to Brownie’s Global Logistics, LLC. (“BGL”), 940 Associates, Inc. and 3D Buoy,LLC fully owned by the Company’s Chief Executive Officer. Terms of sale are more favorable than those extended to BWMG’s regular customers, but no more favorable than those extended to Brownie’s strategic partners. Terms of sale to BGL approximate cost or include a nominal margin. These terms are consistent with those extended to Brownie’s strategic partners. Strategic partner terms on a per order basis include promotion of BWMG’s technologies and “Brownie’s” brand, offered only on product or services not offered for resale, and must provide for reciprocal terms or arrangements to BWMG on strategic partners’ product or services. BGL is fulfilling the strategic partner terms by providing exposure for BWMG’s technologies and “Brownie’s” brand in the yachting and exploration community world-wide through its operations. Combined net revenues from these three entities for years ended December 31, 2016, and 2015, were $9,130 and $50,697, respectively. Accounts receivable from BGL at December 31, 2016, and December 31, 2015 was $0 and $6,443, respectively. Accounts receivable from 3D Buoy was $3,074 and $1,948 at December 31, 2016 and 2015, respectively. In addition, the Company has made sales directly to our Chief Executive Officer totaling $888 and $0 in 2016 and 2015, respectively with an accounts receivable balance of $936 at December 31, 2016. Royalties expense – related parties Equity based compensation In April 2016, the board of directors determined it was not in the best interest of either the Company or the recipients to pay bonuses based on current or foreseeable share prices and cancelled bonuses payable. The result of this action is reflected in a reduction of shares payable on the State of Stockholders’ Equity (Deficit) and Balance Sheet. Other liabilities – related parties Other liabilities – related parties consists of the following at: December 31, 2016 2015 Year-end 2012 bonus payable to Chief Executive Officer $ — $ 67,000 Year-end 2012 bonus payable to employee — 17,500 Total $ — $ 84,500 Cancellation of accrued bonuses Stock options outstanding from patent purchase

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	8. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued liabilities of $323,578 at December 31, 2016, consists of $110,020 accounts payable trade, $20,416 accrued payroll and fringe benefits, $16,400 accrued payroll taxes and withholding, and $176,742 accrued interest. Balances due certain vendors were also due in arrears to varying degrees. Accounts payable and accrued liabilities of $349,946 at December 31, 2015, consists of $59,916 accounts payable trade, $27,245 accrued payroll and fringe benefits, $45,000 accrued year-end bonuses, $36,520 accrued payroll taxes and withholding, and $181,266 accrued interest. Balances due certain vendors were also due in arrears to varying degrees. The Company is handling all delinquent accounts on a case by case basis.

Other Liabilities

Other Liabilities	12 Months Ended
	Dec. 31, 2016
Other Liabilities Disclosure [Abstract]
Other Liabilities	9. OTHER LIABILITIES Other liabilities of $176,614 at December 31, 2016, consists of $160,782 short-term loans, $12,857 payable for assets purchased pursuant to FDI Agreement, and $2,975 on-line training liability. Other liabilities of $231,551 at December 31, 2015, consist of $215,782 short-term loans, $12,857 payable for assets purchased pursuant to FDI Agreement and $2,912 on-line training liability.

Notes Payable

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

Convertible Debentures

Convertible Debentures	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Convertible Debentures	11. CONVERTIBLE DEBENTURES Convertible debentures consist of the following at December 31, 2016: Origination Date Maturity Date Interest Rate Origination Principal Balance Origination Discount Balance Period End Principal Balance Period End Discount Balance Period End Balance, Net Accrued Interest Balance Reg. 5/3/2011 5/5/2012 5 % 300,000 (206,832 ) 300,000 — 300,000 170,000 (2 ) 8/31/2011 8/31/2013 5 % 10,000 (4,286 ) 10,000 — 10,000 2,687 (3 ) 2/10/2012 2/10/2014 10 % 39,724 — 2,743 — 2,743 4,055 (5 ) $ 312,743 $ — $ 312,743 $ 176,742 Convertible debentures consist of the following at December 31, 2015: Maturity Date Interest Rate Origination Principal Balance Origination Discount Balance Period End Principal Balance Period End Discount Balance Period End Balance, Net Accrued Interest Balance Ref. 5/27/2011 10 % $ 125,000 $ (53,571 ) $ 58,750 - $ 58,750 $ 34,709 (1 ) 5/5/2012 5 % 300,000 (206,832 ) 300,000 - 300,000 140,000 (2 ) 8/31/2013 5 % 10,000 (4,286 ) 10,000 - 10,000 2,183 (3 ) 2/10/2014 10 % 5,500 - 472 - 472 216 (4 ) 2/10/2014 10 % 39,724 - 2,743 - 2,743 4,158 (5 ) $ 371,965 $ - $ 371,965 $ 181,266 (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 of the convertible debenture at $53,517, its intrinsic value. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the face value of the note. In accordance with this guidance, the intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. 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. The remaining balance under this note of $93,459, inclusive of $34,709, was cancelled by mutual consent of the parties in February 2016. This figure is included in gain on cancellation of debt in the Company’s Statement of Operations. (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, 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 interest expense. The Company recognized the FMV of the related 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 beneficial conversion feature of the convertible debenture at $4,286, which was accreted to interest expense over the period of the note. (4) This line is comprised of the assignment of $5,500 of a previously issued convertible debenture. The notes are convertible at $0.37125 per share. (5) The Company entered into three new debenture agreements upon sale/assignment of the original lenders. 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 transactions are treated as extinguishment of the old debentures and recorded as new for accounting purposes. The conversion price under the debentures is $0.37125 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.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	12. INCOME TAXES The components of the provision for income tax expense are as follows for the years ended: December 31, 2016 2015 Current taxes Federal $ — $ — State — — Current taxes — — Change in deferred taxes — 82,112 Change in valuation allowance — (82,069 ) Provision for income tax expense $ — $ 43 The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2016: Deferred tax assets: Equity based compensation $ 210,263 Allowance for doubtful accounts 15,000 Net operating loss carryforward 1,015,748 On-line training certificate reserve 818 Total deferred tax assets 1,241,829 Valuation allowance (1,239,309 ) 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 December 31, 2016 was 37.63%. The Company has established a valuation allowance against deferred tax assets of $1,239,309 or 99.8%, due to the uncertainty regarding realization, comprised primarily of a 100% reserve against the net operating carryforward, 100% reserve against the allowance for doubtful accounts, and 99% reserve against the deferred tax assets attributable to the equity based compensation. The significant differences between the statutory tax rate and the effective tax rates for the Company for the years ended are as follows: December 31, 2016 2015 Statutory tax rate 34.00 % 34.00 % State tax, net of Federal benefits 3.63 % 3.63 % Change in valuation allowance (37.63 )% (37.63 )% Effective tax rate — % — % The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2015, Restated: Deferred tax assets: Equity based compensation $ 97,276 Allowance for doubtful accounts 9,520 Depreciation and amortization timing differences — Net operating loss carryforward 1,015,748 On-line training certificate reserve 818 Total deferred tax assets 1,123,362 Valuation allowance (1,120,842 ) 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 December 31, 2015 was 34%. The Company has established a valuation allowance against deferred tax assets of $1,120,842 or 99.8%, due to the uncertainty regarding realization, comprised primarily of a 100% reserve against the net operating carryforward, 100% reserve against the allowance for doubtful accounts, and 97% reserve against the deferred tax assets attributable to the equity based compensation.

Authorization of Preferred Stoc

Authorization of Preferred Stock	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Authorization of Preferred Stock	13. 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. 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 December 31, 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	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	14. 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, the Company and Trebor were 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 claimed damages in excess of $1,000,000. This matter was settled during the three months ended September 30, 2016 by the Company’s insurance carrier at no additional cost to the Company. In addition, as previously disclosed, the Company, Trebor and other third parties, are each named as a co-defendants under an action filed in March 2015 in the Circuit Court of Broward County under Case No. CACE15-03238 by the Estate of Ernesto Rodriguez, claiming wrongful death and products liability resulting in the decedent’s drowning death while using a Brownie’s Third Lung product. This claim falls outside the Company’s period of insurance coverage. Plaintiff has claims damages exceeding $1,000,000. A default judgment was entered against Trebor in 2015 due to its failure to timely respond to the complaint. The Company has obtained different legal representation in this matter and attempted to have the default set aside. On November 2, 2016, the court granted plaintiff’s motion for sanctions against our company for frivolous litigation relating to our attempt to have the matter dismissed and granted the plaintiff’s motion to strike our motion for summary judgment due to our initial default. The Company believes the claim to be a Workers Compensation claim relating exclusively against other non-affiliated defendants and without merit, and will aggressively defend this action and to appeal the default judgment. In the event Trebor is unable to overturn the default judgment and the defendants are determined to be at fault, we would seek to allocate damages among all of the other parties, including the plaintiff. At this time, the amount of any loss, or range of loss, cannot be reasonably estimated due to the undetermined validity of any claim or claims made by plaintiff and the mitigating factors among the parties. Therefore, the Company has not recorded reserves and contingent liabilities related to this matter. However, in the future, as the case progress, the Company may be required to record a contingent liability or reserve for these matters. 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. On December 1, 2016, we entered into an amendment to the initial lease agreement, commencing on October 1, 2017, extending the term for an additional eighty-four months, expiring September 30, 2024. The base rent was increased to $4,626 per month with a 3% annual escalation throughout the amended term. We believe that the facilities are suitable for their intended purpose, are being efficiently utilized and provide adequate capacity to meet demand for the foreseeable future. Base rent expense, attributable to the Company’s headquarters facility totaled approximately $48,000 and $48,000 for the years ended December 31, 2016 and 2015, respectively. The following is an estimate of future minimum rental payments required under our lease agreement on August 14, 2014 and as amended December 1, 2016: Operating lease year 1 $ 49,879 year 2 55,933 year 3 57,611 year 4 59,339 year 5 and thereafter 238,633 $ 461,395

Equity and Equity Incentive Pla

Equity and Equity Incentive Plan	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Equity and Equity Incentive Plan	15. EQUITY AND EQUITY INCENTIVE PLAN Royalties expense – related parties 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, with an exercise price of $1,350 per share and to-date all remain outstanding. Effective April 15, 2016, Trebor, the wholly-owned subsidiary of the Company, entered into an employment agreement with Mr. Purdon, a former employee of Trebor and affiliate of the Company. Under the terms of the agreement Mr. Purdon agreed to provide business and sales services to the Company through August 31, 2016. Wages due to Mr. Purdon were payable at the sole discretion of the Company in shares of its restricted common stock at a price per share of $0.10 cents per share. Mr. Purdon received 360,000 shares of restricted common stock for services performed under the agreement during 2016 which was valued at $36,000. Furthermore, as additional consideration for the Company to enter into the agreement, Mr. Purdon tendered 28,403,252 shares of the Company’s common stock beneficially owned by Mr. Purdon to the Company. The shares were retired and returned to the Company’s treasury without further consideration.

Equity Based Incentive_Retentio

Equity Based Incentive/Retention Bonuses	12 Months Ended
	Dec. 31, 2016
Retirement Benefits [Abstract]
Equity Based Incentive/Retention Bonuses	16. 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 were issued. On April 29, 2016, the Board of Directors determined it 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, 56,669 shares to be issued are included in a reduction of shares payable as reflected on the equity (deficit) and balance sheet at December 31, 2016.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	17. SUBSEQUENT EVENTS On March 1, 2017, the Company and 940A entered into a conversion agreement. Under the agreement the Company issued 940A 4,587,190 shares of restricted common stock in satisfaction of $63,303.23, which represented all past due and payable amounts to 940A under that certain Exclusive License Agreement by and between the parties as of March 1, 2017, As of the date of the agreement the Company was more than 3 months in arrears on royalty payments due under the Exclusive License Agreement. The shares were issued at a price per share of $0.0138, which exceeds the closing price of the Company’s common stock as reported on the OTC Markets on the date immediately preceding the closing. The shares issued to the 940A were issued pursuant to an exemption from registration under the Securities Act of 1933, as amended, in reliance on the exemption provided by Section 3(a)(9) of that act.

Description of Business and S24

Description of Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Description of Business	Description of business
Basis of Presentation	Basis of Presentation
Definition of Fiscal Year	Definition of fiscal year
Use of Estimates	Use of estimates
Cash and Equivalents	Cash and equivalents
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 our ability to continue as a going concern. Therefore, the Company will need to raise additional funds and is currently exploring alternative sources of financing. The Company has issued a number of convertible debentures 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, in the past, paid for legal and consulting services with restricted stock to maximize working capital, and intends to continue this practice where feasible. In addition, the Company continues to explore additional cost saving measures. 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 these uncertainties.
Accounts Receivable	Accounts receivable
Inventory	Inventory
Furniture, Fixtures, Equipment and Leasehold Improvements	Furniture, Fixtures, 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
Research and Development Costs	Research and development costs
Customer Deposits - Unearned Revenue and Returns Policy	Customer deposits – unearned revenue 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 For the years ended December 31, 2016 and 2015, the Company compensated and/or converted all accrued payroll to stock for one related party employee totaling $36,000 and $54,000, respectively.
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 December 31, 2016, and 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 In April 2016, the FASB issued ASU No. 2016-15, “Classification of Certain Cash Receipts and Cash Payments” In April 2016, the FASB issued ASU 2016–10 Revenue from Contract with Customers (Topic 606) In March 2016, the FASB issued ASU 2016-09, Compensation – Stock Compensation: Improvements to Employee Share-Based Payment Accounting In February 2016, the FASB issued ASU 2016-02, Leases In July 2015, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2015-11, Inventory In August 2014, the Financial Accounting and Standards Board (FASB) issued Accounting Standards Update (“ASU”) 2014-15, Presentation of Financial Statements Going Concern The Company believes there was no other 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 our financial statements.

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consists of the following as of: December 31 2016 2015 Raw materials $ 402,407 $ 422,115 Work in process — — Finished goods 270,113 232,098 $ 672,520 $ 654,213

Prepaid Expenses and Other Cu26

Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2016
Prepaid Expenses And Other Current Assets
Schedule of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets consisted of the following: December 31 2016 2015 Prepaid inventory $ 30,076 $ 42,076 Prepaid insurance 6,968 8,819 Prepaid other current assets 47,292 7,117 $ 84,336 $ 58,012

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment, Net	Property and equipment consists of the following as of: December 31, 2016 2015 Factory and office equipment $ 62,633 $ 62,633 Tooling 59,149 59,149 Computer equipment and software 31,519 23,932 Vehicles 44,160 44,160 Leasehold improvements 43,779 43,779 241,240 233,653 Less: accumulated depreciation and amortization (184,332 ) (147,941 ) $ 56,908 $ 85,712

Related Parties Transactions (T

Related Parties Transactions (Tables)	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Schedule of Related Parties Notes Payable	Notes payable – related parties December 31, 2016 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. $ — $ 11,098 Less amounts due within one year — 11,098 Long-term portion of notes payable $ — $ —
Schedule of Other Liabilities and Accrued Interest Related Party	Other liabilities – related parties consists of the following at: December 31, 2016 2015 Year-end 2012 bonus payable to Chief Executive Officer $ — $ 67,000 Year-end 2012 bonus payable to employee — 17,500 Total $ — $ 84,500

Notes Payable (Tables)

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

Convertible Debentures (Tables)

Convertible Debentures (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of Convertible Debentures	Convertible debentures consist of the following at December 31, 2016: Origination Date Maturity Date Interest Rate Origination Principal Balance Origination Discount Balance Period End Principal Balance Period End Discount Balance Period End Balance, Net Accrued Interest Balance Reg. 5/3/2011 5/5/2012 5 % 300,000 (206,832 ) 300,000 — 300,000 170,000 (2 ) 8/31/2011 8/31/2013 5 % 10,000 (4,286 ) 10,000 — 10,000 2,687 (3 ) 2/10/2012 2/10/2014 10 % 39,724 — 2,743 — 2,743 4,055 (5 ) $ 312,743 $ — $ 312,743 $ 176,742 Convertible debentures consist of the following at December 31, 2015: Maturity Date Interest Rate Origination Principal Balance Origination Discount Balance Period End Principal Balance Period End Discount Balance Period End Balance, Net Accrued Interest Balance Ref. 5/27/2011 10 % $ 125,000 $ (53,571 ) $ 58,750 - $ 58,750 $ 34,709 (1 ) 5/5/2012 5 % 300,000 (206,832 ) 300,000 - 300,000 140,000 (2 ) 8/31/2013 5 % 10,000 (4,286 ) 10,000 - 10,000 2,183 (3 ) 2/10/2014 10 % 5,500 - 472 - 472 216 (4 ) 2/10/2014 10 % 39,724 - 2,743 - 2,743 4,158 (5 ) $ 371,965 $ - $ 371,965 $ 181,266 (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 of the convertible debenture at $53,517, its intrinsic value. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the face value of the note. In accordance with this guidance, the intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. 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. The remaining balance under this note of $93,459, inclusive of $34,709, was cancelled by mutual consent of the parties in February 2016. This figure is included in gain on cancellation of debt in the Company’s Statement of Operations. (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, 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 interest expense. The Company recognized the FMV of the related 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 beneficial conversion feature of the convertible debenture at $4,286, which was accreted to interest expense over the period of the note. (4) This line is comprised of the assignment of $5,500 of a previously issued convertible debenture. The notes are convertible at $0.37125 per share. (5) The Company entered into three new debenture agreements upon sale/assignment of the original lenders. 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 transactions are treated as extinguishment of the old debentures and recorded as new for accounting purposes. The conversion price under the debentures is $0.37125 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.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The components of the provision for income tax expense are as follows for the years ended: December 31, 2016 2015 Current taxes Federal $ — $ — State — — Current taxes — — Change in deferred taxes — 82,112 Change in valuation allowance — (82,069 ) Provision for income tax expense $ — $ 43
Schedule of Deferred Tax Assets and Liabilities	The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2016: Deferred tax assets: Equity based compensation $ 210,263 Allowance for doubtful accounts 15,000 Net operating loss carryforward 1,015,748 On-line training certificate reserve 818 Total deferred tax assets 1,241,829 Valuation allowance (1,239,309 ) 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, 2015, Restated: Deferred tax assets: Equity based compensation $ 97,276 Allowance for doubtful accounts 9,520 Depreciation and amortization timing differences — Net operating loss carryforward 1,015,748 On-line training certificate reserve 818 Total deferred tax assets 1,123,362 Valuation allowance (1,120,842 ) 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
Schedule of Effective Income Tax Rate Reconciliation	The significant differences between the statutory tax rate and the effective tax rates for the Company for the years ended are as follows: December 31, 2016 2015 Statutory tax rate 34.00 % 34.00 % State tax, net of Federal benefits 3.63 % 3.63 % Change in valuation allowance (37.63 )% (37.63 )% Effective tax rate — % — %

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments Under Operating Lease	The following is an estimate of future minimum rental payments required under our lease agreement on August 14, 2014 and as amended December 1, 2016: Operating lease year 1 $ 49,879 year 2 55,933 year 3 57,611 year 4 59,339 year 5 and thereafter 238,633 $ 461,395

Description of Business and S33

Description of Business and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Accumulated deficit	$ 8,631,049	$ 8,861,075
Advertising and trade show expense	$ 5,800	8,497
Percentage of minimum deposit for custom and large tank fill systems	50.00%
Percentage of restocking fees	15.00%
Conversion Of Accrued Payroll To Stock	$ 36,000	$ 54,000
Potentially dilutive shares included in dilutive earnings per share	34,929,502	44,837,540
Common Stock Payable Shares	138,941	195,610
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 ($)	Dec. 31, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Raw materials	$ 402,407	$ 422,115
Work in process
Finished goods	270,113	232,098
Inventory	$ 672,520	$ 654,213

Prepaid Expenses and Other Cu35

Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Prepaid Expenses And Other Current Assets
Prepaid inventory	$ 30,076	$ 42,076
Prepaid insurance	6,968	8,819
Prepaid other current assets	47,292	7,117
Prepaid expense and other assets, current	$ 84,336	$ 58,012

Property and Equipment Net (Det

Property and Equipment Net (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$ 21,798	$ 23,531
Depreciation	$ 21,798	$ 21,531

Property and Equipment Net - Sc

Property and Equipment Net - Schedule of Property and Equipment, Net (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment, Gross	$ 241,240	$ 233,653
Less: accumulated depreciation and amortization	184,332	(147,941)
Property Plant and Equipment, Net	56,908	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	31,519	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 ($)	Dec. 31, 2016	Dec. 31, 2015
Other Assets [Abstract]
Other assets	$ 6,649	$ 6,649

Customer Credit Concentrations

Customer Credit Concentrations (Details Narrative) - Sales Revenue [Member]	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Concentration credits risk	10.00%
Related Party [Member]
Concentration credits risk	33.58%	31.75%
Non Related Party [Member]
Concentration credits risk		18.70%

Related Parties Transactions (D

Related Parties Transactions (Details Narrative) - USD ($)	Oct. 30, 2013	Nov. 02, 2012	Mar. 03, 2009	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2012	Dec. 31, 2017	Apr. 22, 2015	Nov. 30, 2013
Due to employees					$ (11,098)
Debt converted into shares value				$ 570	$ 1,015
Debt converted into shares				124,326	396,891
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		5,185
Net revenues from related parties				$ 760,356	$ 876,188
Total royalty expense				56,054	67,849
Conversion of royalties payable to stock – related party				$ 88,850
Common stock shares issued				68,906,212	86,825,138
Percentage of gross revenues per quarter				2.50%
Share based compensation				$ 36,000	$ 54,000
Brownies Southport Divers Inc Member [Member]
Accounts receivable from related parties				40,012	12,980
Brownies Palm Beach Diversand [Member]
Accounts receivable from related parties				5,809			$ 4,678
Brownie's Global Logistics, LLC. ("BGL"), 3D Buoy and 940 Associates, Inc [Member]
Accounts receivable from related parties				3,074	1,948
Mr.Carmichael [Member]
Due to employees								$ 27,000
Share-based compensation arrangement by share-based payment award, options, outstanding, weighted average exercise price, beginning balance			$ 1,350
Share-based compensation arrangement by share-based payment award, options, expirations in period			10
Mikkel Pitzner [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	1,802,565
Sale of stock, price per share	$ 0.01
Proceeds from Secured Notes Payable	$ 85,000
Chief Executive Officer [Member]
Accounts receivable from related parties				18,410			$ 15,221
Arrears on its royalty payments				$ 151,000
Common stock shares issued				10,000,000
Shares issued price per share				$ 0.008885
Chief Executive Officer [Member] | Brownie's Southport Divers, Inc., Brownie's Palm Beach Divers, and Brownie's Yacht Toys [Member]
Net revenues from related parties				$ 750,338	825,491
Chief Executive Officer [Member] | Brownie's Global Logistics, LLC. ("BGL"), 3D Buoy and 940 Associates, Inc [Member]
Net revenues from related parties				9,130	50,697
Accounts receivable from related parties				0	6,443
Sales				888	0
Accounts receivable				936
Alexander F. Purdon [Member]
Share based compensation				$ 36,000	$ 54,000
Number of shares issued for share based compensation				360,000	19,419,712
Equity method investment, ownership percentage									10.00%
Board of Director [Member]
Declaration of bonus						$ 129,500
Stock incentive bonus value of shares awarded						$ 17,500

Related Parties Transactions -

Related Parties Transactions - Schedule of Related Parties Notes Payable (Details) - USD ($)	Dec. 31, 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 September 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.		$ 11,098
Less amounts due within one year		(11,098)
Long-term portion of notes payable - related parties
Current portion of notes payable - related parties		$ 11,098

Related Parties Transactions 42

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

Related Parties Transactions 43

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

Accounts Payable and Accrued 44

Accounts Payable and Accrued Liabilities (Details Narrative) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Payables and Accruals [Abstract]
Accounts payable and accrued liabilities	$ 323,578	$ 349,946
Accounts payable trade	110,020	59,916
Accrued payroll and fringe benefits	16,400	27,245
Accrued interest	176,742	181,266
Accrued year end bonuses		45,000
Accrued payroll taxes	$ 18,267	$ 36,520

Other Liabilities (Details Narr

Other Liabilities (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Other Liabilities Disclosure [Abstract]
Proceeds towards settlement of convertible debentures	$ 2,000,000
Online training liability historical redemption rate	10.00%
Other liabilities	$ 176,614	$ 231,551
Short-term Bank Loans and Notes Payable	12,857	12,857
Online Training Liability	5,777	2,912
Short-term Debt	$ 160,782	$ 215,782

Notes Payable - Schedule of Not

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

Notes Payable - Schedule of N47

Notes Payable - Schedule of Notes Payable (Details) (Parenthetical) - Promissory Note Payable [Member] - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Debt instruments maturity date		May 15, 2016
Vehicle [Member]
Secured long-term debt	$ 6,133	$ 6,133
Percentage of debt instrument interest rate	1.90%	1.90%
Debt instrument, periodic payment	$ 523	$ 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) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
2,017		$ 6,099
2,018	6,133	6,133
2,019
2,020
2,021
Thereafter
Notes Payable	$ 6,133	$ 12,232

Convertible Debentures (Details

Convertible Debentures (Details Narrative) - USD ($)		Feb. 10, 2012	May 03, 2011	Dec. 31, 2016		Dec. 31, 2015
Percentage of royalty revenue				2.50%
Percentage of discount on conversion price				30.00%
Research and development costs				$ 1,973		$ 8,739
Debt instrument principal balance				125,000
Debt instrument remaining balance				93,459
Gain on cancellation of debt				$ (234,678)
Convertible Debenture One [Member]
Debt instrument maturity date				May 5, 2012	[1]	May 27, 2011	[2]
Debt instrument, convertible, beneficial conversion feature				$ 53,517
Research and development costs				$ 71,483
Debt instrument 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
Gain on cancellation of debt		$ 34,709
Debt instrument interest percentage				5.00%	[1]	10.00%	[2]
Convertible Debenture Two [Member]
Percentage of discount on conversion price			30.00%
Debt instrument maturity date				Aug. 31, 2013	[3]	May 5, 2012	[1]
Borrowing convertible debenture			$ 300,000
Debt instrument interest percentage			10.00%	5.00%	[3]	5.00%	[1]
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				Oct. 2, 2014	[4]	Aug. 31, 2013	[3]
Borrowing convertible debenture				$ 10,000
Debt instrument interest percentage				10.00%	[4]	5.00%	[3]
Accreted interest expense				$ 4,286
Maximum conversion of common stock, percentage				4.99%
Convertible Debenture Four [Member]
Debt instrument maturity date	[5]					Feb. 10, 2014
Borrowing convertible debenture				$ 5,500
Debt instrument interest percentage	[5]					10.00%
Debt conversion price per share				$ 0.37125
[1]	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, 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 interest expense. The Company recognized the FMV of the related warrants as $45,000 using the Black-Scholes valuation model.
[2]	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 of the convertible debenture at $53,517, its intrinsic value. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the face value of the note. In accordance with this guidance, the intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. 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. The remaining balance under this note of $93,459, inclusive of $34,709, was cancelled by mutual consent of the parties in February 2016. This figure is included in gain on cancellation of debt in the Company's Statement of Operations.
[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 beneficial conversion feature of the convertible debenture at $4,286, which was accreted to interest expense over the period of the note.
[4]	The Company entered into three new debenture agreements upon sale assignment of the original lenders. 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 transactions are treated as extinguishment of the old debentures and recorded as new for accounting purposes. The conversion price under the debentures is $0.37125 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.
[5]	This line is comprised of the assignment of $5,500 of a previously issued convertible debenture. The notes are convertible at $0.37125 per share.

Convertible Debentures - Schedu

Convertible Debentures - Schedule of Convertible Debentures (Details) - USD ($)		12 Months Ended
		Dec. 31, 2016		Dec. 31, 2015		May 03, 2011
Period End Debenture, Net Balance		$ 312,743		$ 371,965
Convertible Debenture One [Member]
Origination Date	[1]	May 3, 2011
Maturity Date		May 5, 2012	[1]	May 27, 2011	[2]
Interest Rate		5.00%	[1]	10.00%	[2]
Origination Principal Balance		$ 300,000	[1]	$ 125,000	[2]
Origination Discount Balance		(206,832)	[1]	(53,571)	[2]
Period End Principal Balance		300,000	[1]	58,750	[2]
Period End Discount Balance			[1]		[2]
Period End Debenture, Net Balance		300,000	[1]	58,750	[2]
Debt Instrument, Increase, Accrued Interest		$ 170,000	[1]	$ 34,709	[2]
Convertible Debenture Two [Member]
Origination Date	[3]	Aug. 31, 2011
Maturity Date		Aug. 31, 2013	[3]	May 5, 2012	[1]
Interest Rate		5.00%	[3]	5.00%	[1]	10.00%
Origination Principal Balance		$ 10,000	[3]	$ 300,000	[1]
Origination Discount Balance		(4,286)	[3]	(206,832)	[1]
Period End Principal Balance		10,000	[3]	300,000	[1]
Period End Discount Balance			[3]		[1]
Period End Debenture, Net Balance		10,000	[3]	300,000	[1]
Debt Instrument, Increase, Accrued Interest		$ 2,687	[3]	$ 140,000	[1]
Convertible Debenture Three [Member]
Origination Date	[4]	Feb. 10, 2012
Maturity Date		Oct. 2, 2014	[4]	Aug. 31, 2013	[3]
Interest Rate		10.00%	[4]	5.00%	[3]
Origination Principal Balance		$ 39,724	[4]	$ 10,000	[3]
Origination Discount Balance			[4]	(4,286)	[3]
Period End Principal Balance		2,743	[4]	10,000	[3]
Period End Discount Balance			[4]		[3]
Period End Debenture, Net Balance		2,743	[4]	10,000	[3]
Debt Instrument, Increase, Accrued Interest		$ 4,055	[4]	$ 2,183	[3]
Convertible Debenture Four [Member]
Maturity Date	[5]			Feb. 10, 2014
Interest Rate	[5]			10.00%
Origination Principal Balance	[5]			$ 5,500
Origination Discount Balance	[5]
Period End Principal Balance	[5]			472
Period End Discount Balance	[5]
Period End Debenture, Net Balance	[5]			472
Debt Instrument, Increase, Accrued Interest	[5]			$ 216
Convertible Debenture Five [Member]
Maturity Date	[6]			Feb. 10, 2014
Interest Rate	[6]			10.00%
Origination Principal Balance	[6]			$ 39,724
Origination Discount Balance	[6]
Period End Principal Balance	[6]			2,743
Period End Discount Balance	[6]
Period End Debenture, Net Balance	[6]			2,743
Debt Instrument, Increase, Accrued Interest	[6]			$ 4,158
[1]	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, 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 interest expense. The Company recognized the FMV of the related warrants as $45,000 using the Black-Scholes valuation model.
[2]	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 of the convertible debenture at $53,517, its intrinsic value. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the face value of the note. In accordance with this guidance, the intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. 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. The remaining balance under this note of $93,459, inclusive of $34,709, was cancelled by mutual consent of the parties in February 2016. This figure is included in gain on cancellation of debt in the Company's Statement of Operations.
[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 beneficial conversion feature of the convertible debenture at $4,286, which was accreted to interest expense over the period of the note.
[4]	The Company entered into three new debenture agreements upon sale assignment of the original lenders. 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 transactions are treated as extinguishment of the old debentures and recorded as new for accounting purposes. The conversion price under the debentures is $0.37125 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.
[5]	This line is comprised of the assignment of $5,500 of a previously issued convertible debenture. The notes are convertible at $0.37125 per share.
[6]	The Company entered into three new debenture agreements upon sale assignment of the original lenders. 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 transactions are treated as extinguishment of the old debentures and recorded as new for accounting purposes. The conversion price under the debentures is $0.37125 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.

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Effective tax rate for deferred taxes	37.63%	37.63%
Valuation allowance	$ 1,120,842	$ 1,120,842
Percentage of valuation allowance against deferred tax assets	99.80%	99.80%
Percentage of reserve against allowance for doubtful accounts	100.00%	100.00%
Percentage of reserve against the net operating carryforward	100.00%	100.00%
Deferred tax assets, valuation allowance, percentage	99.80%	99.80%
Deferred tax assets reserve percentage	97.00%	97.00%

Income Taxes - Schedule of Comp

Income Taxes - Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Current taxes Federal
Current taxes State
Current taxes
Change in deferred taxes		82,112
Change in valuation allowance		(82,069)
Provision for income tax expense		$ 43

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Equity based compensation	$ 210,263	$ 97,276
Allowance for doubtful accounts	15,000	9,520
Depreciation and amortization timing differences
Net operating loss carryforward	1,015,748	1,015,748
On-line training certificate reserve	818	818
Total deferred tax assets	1,241,829	1,123,362
Valuation allowance	(1,120,842)	(1,120,842)
Deferred tax assets net of valuation allowance	2,520	2,520
Less deferred tax assets - non-current, net of valuation allowance	2,330	2,330
Deferred tax assets - current, net of valuation allowance	$ 190	$ 190

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Statutory tax rate	34.00%	34.00%
State tax, net of Federal benefits	3.63%	3.63%
Change in valuation allowance	(37.63%)	(37.63%)
Effective tax rate

Authorization of Preferred St55

Authorization of Preferred Stock (Details Narrative) - shares	12 Months Ended
	Dec. 31, 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 Contingencies56

Commitments and Contingencies (Details Narrative) - USD ($)	Aug. 14, 2014	Dec. 10, 2013	Dec. 31, 2016	Dec. 31, 2015
Security deposit	$ 5,367
Operating leases, rent expense, minimum rentals	$ 4,000
Annual escalation percentage	3.00%
Percentage of annual operating expenses	10.76%
Operating leases, rent expense	$ 2,000		$ 48,000	$ 48,000
Operating leases, rent expense, net, total			36,000	$ 36,000
Purchase price per membrane, cash		$ 2,000
Purchase price per membrane, stock		$ 1,000
Maximum [Member]
Loss contingency, damages paid, value			$ 1,000,000
Operating leases, rent expense, minimum rentals	$ 4,626

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Future Minimum Rental Payments Under Operating Lease (Details)	Dec. 31, 2016USD ($)
Commitments and Contingencies Disclosure [Abstract]
Year 1	$ 49,879
Year 2	55,933
Year 3	57,611
Year 4	59,339
Year 5 and thereafter	238,633
Operating Leases, Future Minimum Payments Due, Total	$ 461,395

Equity Incentive Plan (Details

Equity Incentive Plan (Details Narrative) - USD ($)	Nov. 02, 2012	Aug. 22, 2007	Dec. 31, 2016	Dec. 31, 2015	Mar. 01, 2017	Nov. 30, 2016
Equity Incentive Plan [Line Items]
Total royalty expense			$ 56,054	$ 67,849
Common stock shares issued			68,906,212	86,825,138
Value of stock issued in settlement of payable			$ 88,850
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
Stock options exercise price per share		$ 1,350
Restricted Stock [Member]
Equity Incentive Plan [Line Items]
Common stock shares issued						10,000,000
Royalty payments in outstanding						$ 151,000
Shares issued price per share					$ 0.0138	$ 0.008885
Number of common stock issued for services performed			360,000
Sale of stock price per share			$ 0.10
Value of common stock issued			$ 36,000
Number of shares returned to company			28,403,252

Equity Based Incentive_Retent59

Equity Based Incentive/Retention Bonuses (Details Narrative) - USD ($)	Nov. 02, 2012	Dec. 31, 2016
Equity Based Incentive Retention Bonues [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	5,185
Alexander Fraser Purdon [Member]
Equity Based Incentive Retention Bonues [Line Items]
Stock issued during period, value, share-based compensation, gross		$ 56,669

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Restricted Stock [Member] - USD ($)	Mar. 02, 2017	Mar. 01, 2017	Nov. 30, 2016
Stock issued during period, shares, restricted stock award, gross	4,587,190
Value of restricted shares issued	$ 63,303
Shares issued price per share		$ 0.0138	$ 0.008885