Brownie's Marine (BWMG) 10-Q 14 Nov 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 13, 2017
Document And Entity Information
Entity Registrant Name	Brownie's Marine Group, Inc
Entity Central Index Key	1,166,708
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		86,710,793
Trading Symbol	BWMG
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,017

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Current assets
Cash	$ 96,184	$ 191,749
Accounts receivable, net of $22,713 and $18,000 allowance for doubtful accounts, respectively	53,567	1,026
Accounts receivable - related parties	54,989	68,239
Inventory	706,643	672,520
Prepaid expenses and other current assets	251,122	84,336
Total current assets	1,162,505	1,017,870
Property and equipment, net	36,848	56,908
Deferred tax asset, net - non-current	2,520	2,520
Other assets	6,649	6,649
Total assets	1,208,522	1,083,947
Current liabilities
Accounts payable and accrued liabilities	386,108	323,578
Customer deposits and unearned revenue	20,086	31,577
Royalties payable - related parties		64,240
Other liabilities	139,429	176,614
Convertible debentures, net	312,743	312,743
Notes payable - current portion	2,002	6,133
Total current liabilities	860,368	914,885
Total liabilities	860,368	914,885
Commitments and contingencies
Stockholders' deficit
Preferred stock; $0.001 par value: 10,000,000 shares authorized; 425,000 issued and outstanding	425	425
Common stock; $0.0001 par value;1,000,000,000 shares authorized; 81,493,402 and 68,906,212 shares issued and outstanding at September 30, 2017 and December 31, 2016, respectively	8,149	6,890
Common stock payable; $0.0001 par value; 138,941 and 138,941 shares, respectively	14	14
Additional paid-in capital	8,954,826	8,792,782
Accumulated deficit	(8,615,260)	(8,631,049)
Total stockholders' deficit	348,154	169,062
Total liabilities and stockholders' deficit	$ 1,208,522	$ 1,083,947

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 22,713	$ 18,000
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	81,493,402	68,906,212
Common stock, share outstanding	81,493,402	68,906,212
Common stock payable, par value	$ 0.0001	$ 0.0001
Common stock payable, shares outstanding	138,941	138,941

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Net revenues
Net revenues	$ 574,684	$ 597,882	$ 1,149,690	$ 1,300,414
Net revenues - related parties	220,586	240,102	585,972	574,862
Total net revenues	795,270	837,984	1,735,662	1,875,276
Cost of net revenues
Cost of net revenues	394,429	368,979	794,192	933,889
Cost of net revenue-related parties	109,589	148,144	293,043	344,917
Royalties expense - related parties	12,761	20,714	42,247	46,332
Total cost of net revenues	516,788	537,837	1,129,482	1,325,138
Gross profit	278,482	300,147	606,180	550,138
Operating expenses
Selling, general and administrative	225,194	161,929	555,561	474,944
Research and development costs	12,730	10	13,935	1,425
Total operating expenses	237,924	161,939	569,496	476,369
Income from operations	40,558	138,208	36,684	73,769
Other (income) expense, net
Other (income) expense, net	(1,038)	(3,173)	(2,245)	(274,117)
Interest expense	7,750	7,734	23,140	23,251
Interest expense - related parties		499		572
Total other (income) expense, net	6,712	5,060	20,895	(250,294)
Net income before provision for income taxes	33,846	133,148	15,789	324,063
Income tax
Net income	$ 33,846	$ 133,148	$ 15,789	$ 324,063
Basic income per common share	$ 0	$ 0	$ 0	$ 0
Diluted income per common share	$ 0	$ 0	$ 0	$ 0
Basic weighted average common shares outstanding	78,710,793	58,773,434	74,243,470	69,481,418
Diluted weighted average common shares outstanding	136,867,655	63,618,438	132,400,332	74,326,422

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities:
Net income	$ 15,789	$ 324,063
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Depreciation and amortization	20,060	27,157
Debt settlement		(233,825)
Shares issued for interest expense		572
Shares-based compensation	66,393	36,000
Changes in operating assets and liabilities:
Change in accounts receivable, net	(52,541)	49,506
Change in accounts receivable - related parties	13,250	(14,002)
Change in inventory	(34,123)	41,993
Change in prepaid expenses and other current assets	(133,179)	(40,014)
Change in other current assets - related parties		3,020
Change in accounts payable and accrued liabilities	62,530	11,693
Change in customer deposits and unearned revenue	(11,491)	2,679
Change in other liabilities	(37,185)	(22,135)
Change in royalties payable - related parties	(937)	323
Net cash (used in) provided by operating activities	(91,434)	187,030
Cash flows from investing activities:
Purchase of fixed assets		(7,586)
Net cash used in investing activities		(7,586)
Cash flows from financing activities:
Principal reduction on convertible debentures		(472)
Principal payments on notes and loans payable	(4,131)	(5,084)
Principal payments on note payable - related parties		(11,098)
Net cash used in financing activities	(4,131)	(16,654)
Net change in cash	(95,565)	162,790
Cash, beginning of period	191,749	141,822
Cash, end of period	96,184	304,612
Supplemental disclosures of cash flow information:
Cash paid for interest		954
Non-cash investing and financing activities:
Conversion of related party royalty payable to stock	63,303
Conversion of accrued payroll to stock		36,000
Conversion of accrued interest on note payable - related party to stock		572
Prepaid share-based compensation	$ 33,607

Description of Business and Sum

Description of Business and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Description of Business and Summary of Significant Accounting Policies	1. Description of business and summary of significant accounting policies Description of business Basis of Presentation The unaudited condensed consolidated financial statements as of September 30, 2017 and for the three and nine month periods ended September 30, 2017 and 2016 are unaudited and, in the opinion of management, include all adjustments (consisting only of normal recurring adjustments) necessary to present fairly the financial position as of September 30, 2017, and the results of operations for the three and nine month periods ended September 30, 2017 and 2016, and the statements of cash flows for the nine month periods ended September 30, 2017 and 2016. The condensed consolidated results of operations for the three and nine months ended September 30, 2017 are not necessarily indicative of the results to be expected for the entire year. The consolidated balance sheet as of December 31, 2016 has been derived from the Company’s audited financial statements for the year ended December 31, 2016. While management of the Company believes that the disclosures presented are adequate to make the information not misleading, these condensed consolidated financial statements should be read in conjunction with our audited financial statements and the footnotes thereto for the fiscal year ended December 31, 2016 as filed with the Securities and Exchange Commission as part of the Company’s Form 10-K which was filed on April 17, 2017. Definition of fiscal year Use of estimates Reclassifications Going Concern Although the Company had net income for the nine months ended September 30, 2017 and the years ended December 31, 2016, 2015 and 2014, we have otherwise incurred annual losses since 2009, and expect we may have more losses in future periods. Cash and equivalents Accounts receivable Inventory Property, 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 Advertising and trade show expense incurred for the nine months ended September 30, 2017 and 2016, was $ and $ , respectively. Research and development costs Research and Development Customer deposits and returns policy Income taxes The Company records net deferred tax assets to the extent the Company believes these assets will more likely than not be realized. In making such determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and recent financial operations. A valuation allowance is established against deferred tax assets that do not meet the criteria for recognition. In the event the Company were to determine that it would be able to realize deferred income tax assets in the future in excess of their net recorded amount, they would make an adjustment to the valuation allowance which would reduce the provision for income taxes. The Company follows the accounting guidance which provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. Income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized initially and in subsequent periods. Also included is guidance on measurement, derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. Comprehensive income Stock-based compensation Beneficial conversion features on convertible debentures Fair value of financial instruments Level 1 - Quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities. Level 2 - Quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation. Inputs are used in applying the various valuation techniques and broadly refer to the assumptions that market participants use to make valuation decisions, including assumptions about risk. An investment’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. However, the determination of what constitutes “observable” requires significant judgment by the Company. Management considers observable data to be market data which is readily available, regularly distributed or updated, reliable and verifiable, not proprietary, provided by multiple, independent sources that are actively involved in the relevant market. The categorization of an investment within the hierarchy is based upon the pricing transparency of the investment and does not necessarily correspond to the Company’s perceived risk of that investment. At September 30, 2017, and December 31, 2016, the carrying amount of cash, accounts receivable, accounts receivable – related parties, customer deposits and unearned revenue, royalties payable – related parties, other liabilities, notes payable, and accounts payable and accrued liabilities approximate fair value because of the short maturity of these instruments. Earnings per common share Potentially dilutive shares are included in dilutive earnings per share totaled 58,156,862 for the nine months ended September 30, 2017. New accounting pronouncements “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 Simplifying the Measurement of Inventory 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	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Inventory	2. INVENTORY Inventory consists of the following as of: September 30, 2017 December 31, 2016 Raw materials $ 558,339 $ 402,407 Work in process — — Finished goods 148,304 270,113 $ 706,643 $ 672,520

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	9 Months Ended
	Sep. 30, 2017
Prepaid Expenses And Other Current Assets
Prepaid Expenses and Other Current Assets	3. PREPAID EXPENSES AND OTHER CURRENT ASSETS September 30, 2017 December 31, 2016 Prepaid inventory $ 108,383 $ 30,076 Prepaid insurance — 6,968 Prepaid other current assets 142,739 47,292 $ 251,122 $ 84,336

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	4. PROPERTY AND EQUIPMENT, NET Property and equipment consists of the following as of: September 30, 2017 December 31, 2016 Factory and office equipment $ 125,832 $ 121,782 Computer equipment and software 27,469 31,519 Vehicles 44,161 44,160 Leasehold improvements 43,779 43,779 241,241 241,240 Less: accumulated depreciation and amortization (204,393 ) (184,332 ) $ 36,848 $ 56,908 Depreciation and amortization expense totaled $2,219 and $20,060 for the three and nine month periods ending September 30, 2017, and $9,197 and $27,157 for the three and nine month periods ending September 30, 2016, respectively.

Other Assets

Other Assets	9 Months Ended
	Sep. 30, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Assets	5. OTHER ASSETS Other assets of $6,649 at September 30, 2017 and December 31, 2016, respectively, consisted solely of refundable deposits.

Customer Credit Concentrations

Customer Credit Concentrations	9 Months Ended
	Sep. 30, 2017
Risks and Uncertainties [Abstract]
Customer Credit Concentrations	6. CUSTOMER CREDIT CONCENTRATIONS The Company sells to three (3) entities owned by the brother of Robert Carmichael, the Company’s Chief Executive Officer, and three (3) companies owned or controlled by the Chief Executive Officer as further discussed in Note 7. RELATED PARTIES TRANSACTIONS. Combined sales to these six (6) entities for the three months ended September 30, 2017 and 2016, represented 27.76% and 28.64% respectively, of total net revenues. Combined sales to these six (6) entities for the nine months ended September 30, 2017 and 2016, represented 33.76% and 30.65% respectively, of total net revenues.

Related Parties Transactions

Related Parties Transactions	9 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
Related Parties Transactions	7. RELATED PARTIES TRANSACTIONS Net revenues and accounts receivable – related parties The Company sells products to Brownie’s Global Logistics, LLC. (“BGL”), 3D Buoy and 940 Associates, Inc., affiliated with the Company’s Chief Executive Officer. Terms of sale are more favorable than those extended to BWMG’s regular customers, but no more favorable than those extended to Brownie’s strategic partners. Terms of sale to BGL approximate cost or include a nominal margin. These terms are consistent with those extended to Brownie’s strategic partners. Strategic partner terms on a per order basis include promotion of BWMG’s technologies and “Brownie’s” brand, offered only on product or services not offered for resale, and must provide for reciprocal terms or arrangements to BWMG on strategic partners’ product or services. BGL is fulfilling the strategic partner terms by providing exposure for BWMG’s technologies and “Brownie’s” brand in the yachting and exploration community world-wide through its operations. Combined net revenues from these entities for three months ended September 30, 2017, and 2016, were $223 and $5,734, respectively. Combined net revenues from these entities for nine months ended September 30, 2017, and 2016, were $3,289 and $7,666, respectively. Accounts receivable from these three entities at September 30, 2016 was $2,146. Accounts receivable from BGL, 3D Buoy and 940 Associates, Inc. at September 30, 2017 was $3,289, respectively. Accounts receivable from BGL, 3D Buoy and 940 Associates, Inc. at December 31, 2016 was $9,819. Royalties expense – related parties – On March 1, 2017, the Company and 940A entered into a second conversion agreement. Under the agreement the Company issued 940A 4,587,190 shares of restricted common stock in satisfaction of $63,303, which represented all past due and payable amounts to 940A under the Exclusive License Agreement 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 exceeded the closing price of the Company’s common stock as reported on the OTC Markets on the date immediately preceding the closing. Stock options outstanding from patent purchase

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	9 Months Ended
	Sep. 30, 2017
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	8. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued liabilities consists of the following as of: September 30, 2017 December 31, 2016 Accounts payable trade and other $ 142,275 $ 110,020 Accrued payroll & fringe benefits 24,589 20,416 Accrued payroll taxes & withholding 19,417 16,400 Accrued interest 199,827 176,742 $ 386,108 $ 323,578 Balances due certain vendors are in arrears to varying degrees. The Company is handling all delinquent accounts on a case-by-case basis.

Other Liabilities

Other Liabilities	9 Months Ended
	Sep. 30, 2017
Other Liabilities Disclosure [Abstract]
Other Liabilities	9. OTHER LIABILITIES Other liabilities consist of the following as of September 30, 2017 December 31, 2016 Short-term loans $ 139,429 $ 160,782 Asset purchase agreement payable — 12,857 On-line training liability — 2,975 $ 139,429 $ 176,614

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Notes Payable	10. NOTES PAYABLE Notes payable consists of the following as of September 30, 2017 and December 31, 2016 September 30, 2017 December 31, 2016 Promissory note payable, secured by vehicle underlying loan having carrying value of $2,002 and $6,133 at September 30, 2017 and December 31, 2016, respectively, bearing interest at 1.9% per annum, due in monthly principal and interest payments of $523, maturing on December 5, 2017 $ 2,002 $ 6,133 Less amounts due within one year (2,002 ) (6,133 ) Long-term portion of notes payable $ — $ — As of September 30, 2017, principal payments on the notes payable are as follows: 2017 $ 2,002 $ 6,133 2018 — — 2019 — — 2020 — — 2021 — — Thereafter — — $ 2,002 $ 6,133

Convertible Debentures

Convertible Debentures	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Convertible Debentures	11. CONVERTIBLE DEBENTURES Convertible debentures consist of the following at September 30, 2017 and December 31, 2016: Origination Date Maturity Date Interest Rate Origination Principal Origination Discount September 30, 2017 Debenture Balance September 30, 2017 Accrued Interest December 31, 2016 Debenture Balance December 31, 2016 Accrued Interest Ref. 5/3/2011 5/5/2012 5 % 300,000 (206,832 ) 300,000 177,500 300,000 170,000 (1 ) 8/31/2011 8/31/2013 5 % 10,000 (4,286 ) 10,000 2,813 10,000 2,687 (2 ) 2/10/2012 2/10/2014 10 % 39,724 — 2,743 4,124 2,743 4,055 (3 ) $ 312,743 $ 199,827 $ 312,743 $ 176,742 Reference numbers in right hand column of table entitled Ref. refer to paragraphs with corresponding numbers that immediately follow this paragraph. (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 (after restatement for 1 for -1,350- reverse stock split), respectively. As a result, the Company allocated the fair market value (“FMV”) to both the BCF and to the warrants, or $206,832, which was recorded as a discount against the debenture. The Company accreted the discount to the convertible debenture through maturity and will accrue interest expense until paid in full or converted. Before the discount, the Company determined the FMV of the warrants as $45,000 using the Black-Scholes valuation model. (2) The Company borrowed $10,000 in exchange for a convertible debenture. The lender at their option may convert all or part of the note plus accrued interest into common stock at a price of thirty percent (30%) discount as determined from the average four (4) highest closing bid prices over the preceding five (5) trading days. The Company valued the BCF of the convertible debenture at $4,286, which was accreted to interest expense. (3) The Company entered into three new debenture agreements upon sale or assignment by the original lender. Because the stated terms of the new debenture agreement and principal amounts were significantly different from the original debenture, including analysis of the value of the beneficial conversion feature at the assignment or purchase date, the transactions are treated as extinguishment of the old debentures and recorded as new for accounting purposes. As of September 30, 2017, the principle amount was $2,743. 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.

Authorization of Preferred Stoc

Authorization of Preferred Stock	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Authorization of Preferred Stock	12. AUTHORIZATION OF PREFERRED STOCK During the second quarter of 2010, the holder of the majority of the Company’s outstanding shares of common stock approved an amendment to the Company’s Articles of Incorporation authorizing the issuance of 10,000,000 shares of preferred stock. The preferred stock as authorized has such voting powers, designations, preferences, limitations, restrictions and relative rights as may be determined by our Board of Directors of the Company from time to time in accordance with the provisions of the Florida Business Corporation Act. Before modification, the existing Articles of Incorporation did not authorize the issuance of shares of preferred stock. The Company authorized the preferred stock for the purpose of added flexibility in seeking capital and potential acquisition targets. The amendment authorizing the issuance of shares of preferred stock grants the Board authority, without further action by our stockholders, to designate and issue preferred stock in one or more series and to designate certain rights, preferences and restrictions of each series, any or all of which may be greater than the rights of the common stock. As of September 30, 2017, and December 31, 2016, 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	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	13. COMMITMENTS AND CONTINGENCIES From time to time the Company is subject to legal proceedings, claims and litigation arising in the ordinary course of business, including matters relating to product liability claims. Such product liability claims sometimes involving wrongful death or injury have historically been covered by product liability insurance, which provided coverage for each claim up to $1,000,000. During the third quarter of 2014, the Company did not renew its product liability insurance since the renewal policy amount was cost prohibitive. The Company is currently seeking a new insurance carrier or alternative means to satisfy this potential liability exposure, as well as to fulfill the sales terms of some of our customers, which require the insurance coverage. As of August 15, 2017, the Company has obtained Product Liability Insurance, although prior claims are not covered under the new policy. The policy is already prepaid and will remain in effect until its renewal date of August 14, 2018. As previously disclosed, the Company and Trebor were co-defendants under an action filed by an individual in September 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 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 claimed 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 $30,000 and $12,000 for the three-month periods ending September 30, 2017 and 2016 and $54,000 and $36,000 for the nine-month periods ending September 30, 2017 and 2016, 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 $ 24,239 year 2 49,931 year 3 51,429 year 4 52,972 year 5 and thereafter 96,710 $ 275,281

Equity Incentive Plan

Equity Incentive Plan	9 Months Ended
	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Equity Incentive Plan	14. EQUITY INCENTIVE PLAN On August 22, 2007, the Company adopted an Equity Incentive Plan (the “Plan”). Under the Plan, Stock Options may be granted to employees, directors, and consultants in the form of Incentive Stock Options or Non-statutory 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 maximum number of shares that may be issued under the Plan was 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 was ten years. The Plan expired on August 22, 2017. All 297 options issued under the Plan remain outstanding.

Equity Based Incentive_Retentio

Equity Based Incentive/Retention Bonuses	9 Months Ended
	Sep. 30, 2017
Retirement Benefits [Abstract]
Equity Based Incentive/Retention Bonuses	15. EQUITY BASED INCENTIVE/RETENTION BONUSES On November 2, 2012, the Board of Directors consented to grant equity based bonuses to certain key employees and consultants as an incentive to retain their services. Stock incentive bonuses were to vest, and be paid out on May 2, 2013, contingent upon continued employment or service. The stock bonus price per share was calculated based on last closing price as reported on per the OTCBB prior to the grant date for a total of $75,100. Shares were set aside and reserved for this transaction. The Company accrued operating expense ratably from the time of the awards through May 2, 2013, when vested. Of the 61,852 vested shares, only 5,185 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. On August 1, 2017, Mikkel Pitzner, was appointed by the Company’s board of directors to serve on the Company’s board of directors, filling a vacancy on the board. Mr. Pitzner shall serve on the board of directors and shall hold office until the next election of directors by stockholders and until his successor is elected and qualified or until his earlier resignation or removal. The Company has agreed to pay Mr. Pitzner an annual fee of $6,000 and has issued Mr. Pitzner 2,000,000 shares of restricted common stock valued at $25,000. On August 1, 2017 the Company entered into six month advisory agreement with Wesley P. Siebenthal to provide certain advisory services to the Company and serve as its Chief Technology Advisor. As compensation for the services, the Company issued him 2,000,000 shares of its common stock valued at $25,000. On August 1, 2017, the Company entered into a six month employment agreement with Blake Carmichael, the son of the Company’s chief executive officer and an electrical engineer, to serve as the Company’s products development manager, electrical engineer and marketing team member. Under the terms of the employment agreement, in addition to a monthly salary of $3,600, the Company issued Mr. Carmichael 2,000,000 shares of common stock valued at $25,000. Mr. Carmichael is also entitled to performance bonuses at the discretion of the board of directors. Effective August 1, 2017, the board of directors issued Mr. Robert Carmichael, the Company’s chief executive officer, chief financial officer and member of the Company’s board of directors, 2,000,000 shares of restricted common stock valued at $25,000 in consideration of serving on the Company’s board of directors. As of September 30, 2017, a total of $66,393 share-based compensation was recorded. The share-based compensation of $50,000 was for the two directors, Robert Carmichael and Mikkel Pitzner. The remaining $16,393 share-based compensation was for two service contracts with an employee and an advisor. Since the Company has six months agreements with each share recipient, a prepaid compensation of $33,607 was recorded as of September 30, 2017.

Interest Expense Non-Related Pa

Interest Expense Non-Related Parties and Other Expense (Income), Net	9 Months Ended
	Sep. 30, 2017
Other Income and Expenses [Abstract]
Interest Expense Non-Related Parties and Other Expense (Income), Net	16. INTEREST EXPENSE NON-RELATED PARTIES AND OTHER EXPENSE (INCOME), NET For the three months ended September 30, 2017, non-related parties interest expense of $7,750 is comprised of interest on convertible debentures. For the three months ended September 30, 2016, non-related parties interest expense of $7,734 is comprised of $7,695 interest on convertible debentures and $39 interest on notes payable and other interest. For the nine months ended September 30, 2017, non-related parties interest expense of $23,140 is comprised of interest on convertible debentures. For the nine months ended September 30, 2016, non-related parties interest expense of $23,251 is comprised of $23,093 interest on convertible debentures and $158 interest on notes payable and other interest. For the three months ended September 30, 2017, $6,712 other expense, net is comprised primarily of $7,750 of interest expense, and $1,038 of other income. For the three months ended September 30, 2016, $3,173 other income, net is comprised primarily of $2,273 from the expiration of online training liability certificates and no other individually significant items For the nine months ended September 30, 2017, $20,895 other expense, net is comprised primarily of $23,140 of interest expense, and $2,245 of other income. For the nine month ended September 30, 2016, is comprised primarily of $23,823 of interest expense, and $274,117 of other income.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	17. SUBSEQUENT EVENTS Subsequent to the third quarter of 2017, the Company received gross proceeds of $60,000 pursuant to the sale of 1,304,348 Units at $0.046 per Unit, each Unit consisting of four shares of common stock, par value $0.0001 per share and one two year common stock purchase warrant exercisable at $0.0115 per share.

Description of Business and S23

Description of Business and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Description of Business	Description of business
Basis of Presentation	Basis of Presentation The unaudited condensed consolidated financial statements as of September 30, 2017 and for the three and nine month periods ended September 30, 2017 and 2016 are unaudited and, in the opinion of management, include all adjustments (consisting only of normal recurring adjustments) necessary to present fairly the financial position as of September 30, 2017, and the results of operations for the three and nine month periods ended September 30, 2017 and 2016, and the statements of cash flows for the nine month periods ended September 30, 2017 and 2016. The condensed consolidated results of operations for the three and nine months ended September 30, 2017 are not necessarily indicative of the results to be expected for the entire year. The consolidated balance sheet as of December 31, 2016 has been derived from the Company’s audited financial statements for the year ended December 31, 2016. While management of the Company believes that the disclosures presented are adequate to make the information not misleading, these condensed consolidated financial statements should be read in conjunction with our audited financial statements and the footnotes thereto for the fiscal year ended December 31, 2016 as filed with the Securities and Exchange Commission as part of the Company’s Form 10-K which was filed on April 17, 2017.
Definition of Fiscal Year	Definition of fiscal year
Use of Estimates	Use of estimates
Reclassifications	Reclassifications
Going Concern	Going Concern Although the Company had net income for the nine months ended September 30, 2017 and the years ended December 31, 2016, 2015 and 2014, we have otherwise incurred annual losses since 2009, and expect we may have more losses in future periods.
Cash and Equivalents	Cash and equivalents
Accounts Receivable	Accounts receivable
Inventory	Inventory
Property, Equipment and Leasehold Improvements	Property, 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 Advertising and trade show expense incurred for the nine months ended September 30, 2017 and 2016, was $ and $ , respectively.
Research and Development Costs	Research and development costs Research and Development
Customer Deposits and Returns Policy	Customer deposits and returns policy
Income Taxes	Income taxes The Company records net deferred tax assets to the extent the Company believes these assets will more likely than not be realized. In making such determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and recent financial operations. A valuation allowance is established against deferred tax assets that do not meet the criteria for recognition. In the event the Company were to determine that it would be able to realize deferred income tax assets in the future in excess of their net recorded amount, they would make an adjustment to the valuation allowance which would reduce the provision for income taxes. The Company follows the accounting guidance which provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. Income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized initially and in subsequent periods. Also included is guidance on measurement, derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.
Comprehensive Income	Comprehensive income
Stock-based Compensation	Stock-based compensation
Beneficial Conversion Features on Convertible Debentures	Beneficial conversion features on convertible debentures
Fair Value of Financial Instruments	Fair value of financial instruments Level 1 - Quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities. Level 2 - Quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets. Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation. Inputs are used in applying the various valuation techniques and broadly refer to the assumptions that market participants use to make valuation decisions, including assumptions about risk. An investment’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. However, the determination of what constitutes “observable” requires significant judgment by the Company. Management considers observable data to be market data which is readily available, regularly distributed or updated, reliable and verifiable, not proprietary, provided by multiple, independent sources that are actively involved in the relevant market. The categorization of an investment within the hierarchy is based upon the pricing transparency of the investment and does not necessarily correspond to the Company’s perceived risk of that investment. At September 30, 2017, and December 31, 2016, the carrying amount of cash, accounts receivable, accounts receivable – related parties, customer deposits and unearned revenue, royalties payable – related parties, other liabilities, notes payable, 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 Potentially dilutive shares are included in dilutive earnings per share totaled 58,156,862 for the nine months ended September 30, 2017.
New Accounting Pronouncements	New accounting pronouncements “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 Simplifying the Measurement of Inventory 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)	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consists of the following as of: September 30, 2017 December 31, 2016 Raw materials $ 558,339 $ 402,407 Work in process — — Finished goods 148,304 270,113 $ 706,643 $ 672,520

Prepaid Expenses and Other Cu25

Prepaid Expenses and Other Current Assets (Tables)	9 Months Ended
	Sep. 30, 2017
Prepaid Expenses And Other Current Assets
Schedule of Prepaid Expenses and Other Current Assets	September 30, 2017 December 31, 2016 Prepaid inventory $ 108,383 $ 30,076 Prepaid insurance — 6,968 Prepaid other current assets 142,739 47,292 $ 251,122 $ 84,336

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment, Net	Property and equipment consists of the following as of: September 30, 2017 December 31, 2016 Factory and office equipment $ 125,832 $ 121,782 Computer equipment and software 27,469 31,519 Vehicles 44,161 44,160 Leasehold improvements 43,779 43,779 241,241 241,240 Less: accumulated depreciation and amortization (204,393 ) (184,332 ) $ 36,848 $ 56,908

Accounts Payable and Accrued 27

Accounts Payable and Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2017
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	Accounts payable and accrued liabilities consists of the following as of: September 30, 2017 December 31, 2016 Accounts payable trade and other $ 142,275 $ 110,020 Accrued payroll & fringe benefits 24,589 20,416 Accrued payroll taxes & withholding 19,417 16,400 Accrued interest 199,827 176,742 $ 386,108 $ 323,578

Other Liabilities (Tables)

Other Liabilities (Tables)	9 Months Ended
	Sep. 30, 2017
Other Liabilities Disclosure [Abstract]
Schedule of Other Liabilities	Other liabilities consist of the following as of September 30, 2017 December 31, 2016 Short-term loans $ 139,429 $ 160,782 Asset purchase agreement payable — 12,857 On-line training liability — 2,975 $ 139,429 $ 176,614

Notes Payable (Tables)

Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Schedule of Notes Payable	Notes payable consists of the following as of September 30, 2017 and December 31, 2016 September 30, 2017 December 31, 2016 Promissory note payable, secured by vehicle underlying loan having carrying value of $2,002 and $6,133 at September 30, 2017 and December 31, 2016, respectively, bearing interest at 1.9% per annum, due in monthly principal and interest payments of $523, maturing on December 5, 2017 $ 2,002 $ 6,133 Less amounts due within one year (2,002 ) (6,133 ) Long-term portion of notes payable $ — $ —
Schedule of Principal Payments on Notes Payable	As of September 30, 2017, principal payments on the notes payable are as follows: 2017 $ 2,002 $ 6,133 2018 — — 2019 — — 2020 — — 2021 — — Thereafter — — $ 2,002 $ 6,133

Convertible Debentures (Tables)

Convertible Debentures (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Schedule of Convertible Debentures	Convertible debentures consist of the following at September 30, 2017 and December 31, 2016: Origination Date Maturity Date Interest Rate Origination Principal Origination Discount September 30, 2017 Debenture Balance September 30, 2017 Accrued Interest December 31, 2016 Debenture Balance December 31, 2016 Accrued Interest Ref. 5/3/2011 5/5/2012 5 % 300,000 (206,832 ) 300,000 177,500 300,000 170,000 (1 ) 8/31/2011 8/31/2013 5 % 10,000 (4,286 ) 10,000 2,813 10,000 2,687 (2 ) 2/10/2012 2/10/2014 10 % 39,724 — 2,743 4,124 2,743 4,055 (3 ) $ 312,743 $ 199,827 $ 312,743 $ 176,742 Reference numbers in right hand column of table entitled Ref. refer to paragraphs with corresponding numbers that immediately follow this paragraph. (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 (after restatement for 1 for -1,350- reverse stock split), respectively. As a result, the Company allocated the fair market value (“FMV”) to both the BCF and to the warrants, or $206,832, which was recorded as a discount against the debenture. The Company accreted the discount to the convertible debenture through maturity and will accrue interest expense until paid in full or converted. Before the discount, the Company determined the FMV of the warrants as $45,000 using the Black-Scholes valuation model. (2) The Company borrowed $10,000 in exchange for a convertible debenture. The lender at their option may convert all or part of the note plus accrued interest into common stock at a price of thirty percent (30%) discount as determined from the average four (4) highest closing bid prices over the preceding five (5) trading days. The Company valued the BCF of the convertible debenture at $4,286, which was accreted to interest expense. (3) The Company entered into three new debenture agreements upon sale or assignment by the original lender. Because the stated terms of the new debenture agreement and principal amounts were significantly different from the original debenture, including analysis of the value of the beneficial conversion feature at the assignment or purchase date, the transactions are treated as extinguishment of the old debentures and recorded as new for accounting purposes. As of September 30, 2017, the principle amount was $2,743.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2017
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 $ 24,239 year 2 49,931 year 3 51,429 year 4 52,972 year 5 and thereafter 96,710 $ 275,281

Description of Business and S32

Description of Business and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Allowance for doubtful accounts	$ 22,713		$ 22,713		$ 18,000
Advertising and trade show expense	760	$ 313	12,730	$ 3,550
Research and development costs	$ 12,730	$ 10	$ 13,935	$ 1,425
Percentage of minimum deposit for custom and large tank fill systems			50.00%
Percentage of restocking fees			15.00%
Potentially dilutive shares excluded in dilutive earnings per share			58,156,862
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 ($)	Sep. 30, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Raw materials	$ 558,339	$ 402,407
Work in process
Finished goods	148,304	270,113
Inventory	$ 706,643	$ 672,520

Prepaid Expenses and Other Cu34

Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Prepaid Expenses And Other Current Assets
Prepaid inventory	$ 108,383	$ 30,076
Prepaid insurance		6,968
Prepaid other current assets	142,739	47,292
Prepaid expense and other assets, current	$ 251,122	$ 84,336

Property and Equipment, Net (De

Property and Equipment, Net (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$ 2,219	$ 9,197	$ 20,060	$ 27,157

Property and Equipment, Net - S

Property and Equipment, Net - Schedule of Property and Equipment, Net (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Property, Plant and Equipment, Gross	$ 241,241	$ 241,240
Less: accumulated depreciation and amortization	(204,393)	(184,332)
Property Plant and Equipment, Net	36,848	56,908
Factory and Office Equipment [Member]
Property, Plant and Equipment, Gross	125,832	121,782
Computer Equipment and Software [Member]
Property, Plant and Equipment, Gross	27,469	31,519
Vehicles [Member]
Property, Plant and Equipment, Gross	44,161	44,160
Leasehold Improvements [Member]
Property, Plant and Equipment, Gross	$ 43,779	$ 43,779

Other Assets (Details Narrative

Other Assets (Details Narrative) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Other Assets [Abstract]
Other assets	$ 6,649	$ 6,649

Customer Credit Concentrations

Customer Credit Concentrations (Details Narrative)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Related Party [Member] | Sales Revenue [Member]
Concentration credits risk	27.76%	28.64%	33.76%	30.65%

Related Parties Transactions (D

Related Parties Transactions (Details Narrative) - USD ($)	Mar. 02, 2017	Nov. 02, 2012	Mar. 03, 2009	Nov. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Net revenues from related parties					$ 220,586	$ 240,102	$ 585,972	$ 574,862
Accounts receivable from related parties						2,146		2,146
Total royalty expense					$ 12,761	20,714	$ 42,247	46,332
Arrears on its royalty payments				$ 151,000
Percentage of gross revenues per quarter					2.50%		2.50%
Shares issued price per share	$ 0.0138			$ 0.008885
Issuance of restricted shares, share	4,587,190			10,000,000
Issuance of restricted shares	$ 63,303			$ 88,850
Share-based compensation arrangement by share-based payment award, options issued		5,185
Mr.Carmichael [Member]
Share-based compensation arrangement by share-based payment award, options, outstanding, number, beginning balance			234
Share-based compensation arrangement by share-based payment award, options issued			1,350
Share-based compensation arrangement by share-based payment award, options, expirations in period			10 years
Brownie's Southport Divers, Inc., Brownie's Palm Beach Divers, and Brownie's Yacht Toys [Member]
Accounts receivable from related parties					$ 51,700		$ 51,700		$ 58,420
Brownie's Southport Divers, Inc., Brownie's Palm Beach Divers, and Brownie's Yacht Toys [Member] | Chief Executive Officer [Member]
Net revenues from related parties					220,363	234,368	582,683	567,196
Brownie's Global Logistics, LLC. ("BGL"), 3D Buoy and 940 Associates, Inc [Member] | Chief Executive Officer [Member]
Net revenues from related parties					223	$ 5,734	3,289	$ 7,666
BGL [Member]
Accounts receivable from related parties					3,289		3,289		9,819
3D Buoy [Member]
Accounts receivable from related parties					3,289		3,289		9,819
940 Associates, Inc [Member]
Accounts receivable from related parties					$ 3,289		$ 3,289		$ 9,819

Accounts Payable and Accrued 40

Accounts Payable and Accrued Liabilities - Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Payables and Accruals [Abstract]
Accounts payable trade and other	$ 142,275	$ 110,020
Accrued payroll & fringe benefits	24,589	20,416
Accrued payroll taxes & withholding	19,417	16,400
Accrued interest	199,827	176,742
Total	$ 386,108	$ 323,578

Other Liabilities - Schedule of

Other Liabilities - Schedule of Other Liabilities (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Other Liabilities Disclosure [Abstract]
Short-term loans	$ 139,429	$ 160,782
Asset purchase agreement payable		12,857
On-line training liability		2,975
Total	$ 139,429	$ 176,614

Notes Payable - Schedule of Not

Notes Payable - Schedule of Notes Payable (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
Notes Payable	$ 2,002	$ 6,133
Less amounts due within one year	(2,002)	(6,133)
Long-term portion of notes payable

Notes Payable - Schedule of N43

Notes Payable - Schedule of Notes Payable (Details) (Parenthetical) - Promissory Note Payable [Member] - Vehicle [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Secured long-term debt	$ 2,002	$ 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 Pri

Notes Payable - Schedule of Principal Payments on Notes Payable (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
2,017	$ 2,002	$ 6,133
2,018
2,019
2,020
2,021
Thereafter
Notes Payable	$ 2,002	$ 6,133

Convertible Debentures (Details

Convertible Debentures (Details Narrative) - USD ($)		May 03, 2011	Sep. 30, 2017		Sep. 30, 2017		Sep. 30, 2016	Dec. 31, 2016
Accreted interest expense			$ 7,750		$ 23,140		$ 23,823
Convertible Debenture One [Member]
Borrowing convertible debenture		$ 300,000
Debt instrument interest percentage		10.00%	5.00%	[1]	5.00%	[1]		5.00%	[1]
Percentage of discount on conversion price		30.00%
Reverse stock split		1 for -1,350-
Debt discount		$ 206,832
Fair market value of warrants		$ 45,000
Convertible Debenture Two [Member]
Borrowing convertible debenture			$ 10,000		$ 10,000
Debt instrument interest percentage	[2]		5.00%		5.00%			5.00%
Percentage of discount on conversion price					30.00%
Accreted interest expense					$ 4,286
Maximum conversion of common stock, percentage					4.99%
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]
Borrowing convertible debenture			$ 2,743		$ 2,743
Debt instrument interest percentage	[3]		10.00%		10.00%			10.00%
Debt conversion price per share			$ 0.37125		$ 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 (after restatement for 1 for -1,350- reverse stock split), respectively. As a result, the Company allocated the fair market value (“FMV”) to both the BCF and to the warrants, or $206,832, which was recorded as a discount against the debenture. The Company accreted the discount to the convertible debenture through maturity and will accrue interest expense until paid in full or converted. Before the discount, the Company determined the FMV of the warrants as $45,000 using the Black-Scholes valuation model.
[2]	The Company borrowed $10,000 in exchange for a convertible debenture. The lender at their option may convert all or part of the note plus accrued interest into common stock at a price of thirty percent (30%) discount as determined from the average four (4) highest closing bid prices over the preceding five (5) trading days. The Company valued the BCF of the convertible debenture at $4,286, which was accreted to interest expense.
[3]	The Company entered into three new debenture agreements upon sale or assignment by the original lender. Because the stated terms of the new debenture agreement and principal amounts were significantly different from the original debenture, including analysis of the value of the beneficial conversion feature at the assignment or purchase date, the transactions are treated as extinguishment of the old debentures and recorded as new for accounting purposes. As of September 30, 2017, the principle amount was $2,743.

Convertible Debentures - Schedu

Convertible Debentures - Schedule of Convertible Debentures (Details) - USD ($)		9 Months Ended		12 Months Ended
		Sep. 30, 2017		Dec. 31, 2016		May 03, 2011
Period End Debenture, Net Balance		$ 312,743		$ 312,743
Debt Instrument, Increase, Accrued Interest		$ 199,827		$ 176,742
Convertible Debenture One [Member]
Origination Date	[1]	May 3, 2011		May 3, 2011
Maturity Date	[1]	May 5, 2012		May 5, 2012
Interest Rate		5.00%	[1]	5.00%	[1]	10.00%
Origination Principal Balance	[1]	$ 300,000		$ 300,000
Origination Discount Balance	[1]	(206,832)		(206,832)
Period End Debenture, Net Balance	[1]	300,000		300,000
Debt Instrument, Increase, Accrued Interest	[1]	$ 177,500		$ 170,000
Convertible Debenture Two [Member]
Origination Date	[2]	Aug. 31, 2011		Aug. 31, 2011
Maturity Date	[2]	Aug. 31, 2013		Aug. 31, 2013
Interest Rate	[2]	5.00%		5.00%
Origination Principal Balance	[2]	$ 10,000		$ 10,000
Origination Discount Balance	[2]	(4,286)		(4,286)
Period End Debenture, Net Balance	[2]	10,000		10,000
Debt Instrument, Increase, Accrued Interest	[2]	$ 2,813		$ 2,687
Convertible Debenture Three [Member]
Origination Date	[3]	Feb. 10, 2012		Feb. 10, 2012
Maturity Date	[3]	Feb. 10, 2014		Oct. 2, 2014
Interest Rate	[3]	10.00%		10.00%
Origination Principal Balance	[3]	$ 39,724		$ 2,743
Origination Discount Balance	[3]
Period End Debenture, Net Balance	[3]	2,743		2,743
Debt Instrument, Increase, Accrued Interest	[3]	$ 4,124		$ 4,055
[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 (after restatement for 1 for -1,350- reverse stock split), respectively. As a result, the Company allocated the fair market value (“FMV”) to both the BCF and to the warrants, or $206,832, which was recorded as a discount against the debenture. The Company accreted the discount to the convertible debenture through maturity and will accrue interest expense until paid in full or converted. Before the discount, the Company determined the FMV of the warrants as $45,000 using the Black-Scholes valuation model.
[2]	The Company borrowed $10,000 in exchange for a convertible debenture. The lender at their option may convert all or part of the note plus accrued interest into common stock at a price of thirty percent (30%) discount as determined from the average four (4) highest closing bid prices over the preceding five (5) trading days. The Company valued the BCF of the convertible debenture at $4,286, which was accreted to interest expense.
[3]	The Company entered into three new debenture agreements upon sale or assignment by the original lender. Because the stated terms of the new debenture agreement and principal amounts were significantly different from the original debenture, including analysis of the value of the beneficial conversion feature at the assignment or purchase date, the transactions are treated as extinguishment of the old debentures and recorded as new for accounting purposes. As of September 30, 2017, the principle amount was $2,743.

Authorization of Preferred St47

Authorization of Preferred Stock (Details Narrative) - shares	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
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 Contingencies48

Commitments and Contingencies (Details Narrative) - USD ($)	Aug. 14, 2014	Sep. 30, 2013	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Security deposit	$ 5,367
Operating leases, rent expense, minimum rentals	$ 4,000
Percentage of annual operating expenses	10.76%
Operating leases, rent expense	$ 2,000		$ 30,000	$ 12,000	$ 54,000	$ 36,000
Lease expiration date	Sep. 30, 2024
Annual escalation percentage	3.00%
Plaintiff [Member]
Loss contingency, damages paid, value		$ 1,000,000
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)	Sep. 30, 2017USD ($)
Commitments and Contingencies Disclosure [Abstract]
year 1	$ 24,239
year 2	49,931
year 3	51,429
year 4	52,972
year 5 and thereafter	96,710
Operating Leases, Future Minimum Payments Due, Total	$ 275,281

Equity Incentive Plan (Details

Equity Incentive Plan (Details Narrative) - shares	Nov. 02, 2012	Aug. 22, 2007
Equity Incentive Plan [Line Items]
Share-based compensation arrangement by share-based payment award, options, grants in period, gross	5,185
Equity Incentive Plan [Member]
Equity Incentive Plan [Line Items]
Share-based compensation arrangement by share-based payment award, shares issued in period		297
Share-based compensation arrangement by share-based payment award, options, grants in period, gross		75
Share-based compensation arrangement by share-based payment award, options, outstanding, number		297
Share-based compensation arrangement by share-based payment award, expirations date		Aug. 22, 2017

Equity Based Incentive_Retent51

Equity Based Incentive/Retention Bonuses (Details Narrative) - USD ($)	Aug. 01, 2017	Mar. 02, 2017	Nov. 02, 2012	Nov. 30, 2016	Sep. 30, 2017
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
Number of shares of restricted common stock		4,587,190		10,000,000
Shares of restricted common stock value		$ 63,303		$ 88,850
Stock-based Compensation					$ 66,393
Prepaid compensation					33,607
Mikkel Pitzner [Member]
Equity Based Incentive Retention Bonues [Line Items]
Annual fee	$ 6,000
Number of shares of restricted common stock	2,000,000
Shares of restricted common stock value	$ 25,000
Wesley P. Siebenthal [Member] | Six Month Advisory Agreement [Member]
Equity Based Incentive Retention Bonues [Line Items]
Number of shares issued for services	2,000,000
Stock issued during period issued for services, value	$ 25,000
Blake Carmichael [Member] | Six Month Employment Agreement [Member]
Equity Based Incentive Retention Bonues [Line Items]
Number of shares issued for services	2,000,000
Stock issued during period issued for services, value	$ 25,000
Monthly salary	$ 3,600
Robert Carmichael [Member]
Equity Based Incentive Retention Bonues [Line Items]
Number of shares of restricted common stock	2,000,000
Shares of restricted common stock value	$ 25,000
Robert Carmichael and Mikkel Pitzner [Member]
Equity Based Incentive Retention Bonues [Line Items]
Stock-based Compensation					50,000
Employment and Advisory [Member]
Equity Based Incentive Retention Bonues [Line Items]
Stock-based Compensation					$ 16,393

Interest Expense Non-Related 52

Interest Expense Non-Related Parties and Other Expense (Income), Net (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Interest expense, non related party	$ 7,750	$ 7,734	$ 23,140	$ 23,251
Other expenses	6,712		20,895
Interest expenses	7,750		23,140	23,823
Other income	$ 1,038	3,173	$ 2,245	274,117
Online training liability expense		2,273
Convertible Debentures [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Interest expense, debt		7,695		23,093
Notes Payable [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Interest expense, debt		$ 39		$ 158

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Common stock, par value	$ 0.0001	$ 0.0001
Subsequent Event [Member]
Gross proceeds from sale of common unit	$ 60,000
Sale of common unit during the period	1,304,348
Sale of common units per unit	$ 0.046
Number of unit consist of common stock	4
Common stock, par value	$ 0.0001
Common stock purchase of warrant	1
Warrants term	2 years
Warrants exercise price per share	$ 0.0115