NAYA Biosciences (NAYA) 10-K 20 Apr 17 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Apr. 10, 2017	Jun. 30, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	INVO Bioscience, Inc.,
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		141,185,396
Entity Public Float			$ 32,667,410
Amendment Flag	false
Entity Central Index Key	1,417,926
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current assets
Cash	$ 152,404	$ 492,004
Accounts receivable, net	2,794	1,346
Inventory	85,210	65,420
Prepaid expense	10,980	0
Total current assets	251,388	558,770
Property and equipment, net	15,700	0
Capitalized patents, net	19,138	21,016
Total other assets	19,138	21,016
Total assets	286,226	579,786
Current liabilities
Accounts payable and accrued liabilities, including related parties	974,872	1,025,510
Accrued compensation	3,576,390	3,090,390
Note payable - related party	210,888	210,888
Convertible notes	10,000	10,000
Total current liabilities	4,772,150	4,336,788
Notes payable - longterm	131,722	0
Total liabilities	4,903,872	4,336,788
Commitments and contingencies (Note 11)
Stockholder’s deficiency
Preferred Stock, $.0001 par value; 100,000,000 shares authorized; No shares issued and outstanding as of December 31, 2016 and 2015	0	0
Common Stock, $.0001 par value; 200,000,000 shares authorized; 140,596,646 and 137,085,646 issued and outstanding as of December 31, 2016 and December 31, 2015, respectively.	14,059	13,708
Additional paid-in capital	13,311,263	12,048,006
Accumulated deficit	(17,942,968)	(15,818,716)
Total stockholder’s deficiency	(4,617,646)	(3,757,002)
Total liabilities and stockholders’ deficiency	$ 286,226	$ 579,786

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - $ / shares	Dec. 31, 2016	Dec. 31, 2015
Preferred Stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred Stock, shares authorized	100,000,000	100,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Common Stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common Stock, shares authorized	200,000,000	200,000,000
Common Stock, shares issued	140,596,646	137,085,646
Common Stock, shares outstanding	140,596,646	137,085,646

CONSOLIDATED STATEMENTS OF LOSS

CONSOLIDATED STATEMENTS OF LOSSES - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Revenue	$ 50,901	$ 11,689
Cost of goods sold	15,094	7,810
Gross margin	35,807	3,879
Selling, general and administrative expenses	2,146,221	598,953
Total operating expenses	2,146,221	598,953
Loss from operations	(2,110,414)	(595,074)
Other (Income) Expenses:
Loss on settlement of debt	0	4,332,155
Interest expense	13,838	32,018
Total other expenses	13,838	4,364,173
Loss before income taxes	(2,124,252)	(4,959,247)
Provisions for income taxes	0	0
Net loss	$ (2,124,252)	$ (4,959,247)
Basic net loss per weighted average shares of common stock (in Dollars per share)	$ (0.02)	$ (0.04)
Diluted net loss per weighted average shares of common stock (in Dollars per share)	$ (0.02)	$ (0.04)
Basic weighted average number of shares of common stock (in Shares)	139,186,557	128,567,615
Diluted weighted average number of shares of common stock (in Shares)	139,186,557	128,567,615

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY (DEFICIENCY) - USD ($)	Stock Issued for Cash [Member]Common Stock [Member]	Stock Issued for Cash [Member]Additional Paid-in Capital [Member]	Stock Issued for Cash [Member]	Stock Issued for Warrant Exercise [Member]Common Stock [Member]	Stock Issued for Warrant Exercise [Member]Additional Paid-in Capital [Member]	Stock Issued for Warrant Exercise [Member]	Stock Issued for Warrant Exercise #2 [Member]Common Stock [Member]	Stock Issued for Warrant Exercise #2 [Member]Additional Paid-in Capital [Member]	Stock Issued for Warrant Exercise #2 [Member]	Stock Issued for Services [Member]Common Stock [Member]	Stock Issued for Services [Member]Additional Paid-in Capital [Member]	Stock Issued for Services [Member]	Stock Issued for Cash #2 [Member]Common Stock [Member]	Stock Issued for Cash #2 [Member]Additional Paid-in Capital [Member]	Stock Issued for Cash #2 [Member]	Stock Issued for Services #2 [Member]Common Stock [Member]	Stock Issued for Services #2 [Member]Additional Paid-in Capital [Member]	Stock Issued for Services #2 [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2014																			$ 11,973	$ 6,488,527	$ (10,859,469)	$ (4,358,969)
Balance, shares (in Shares) at Dec. 31, 2014																			119,732,270
Common stock issued for Convertible Note																			$ 1,247	4,823,649		4,824,896
Common stock issued for Convertible Note, shares (in Shares)																			12,470,900
Common stock issued for cash of warrant conversion				$ 75	$ 59,925	$ 60,000	$ 100	$ 59,900	$ 60,000
Common stock issued for cash of warrant conversion (in Shares)				750,000			1,000,000
Common stock issued for services										$ 11	$ 53,537	$ 53,548				$ 189	$ 37,581	$ 37,770
Common stock issued for services, shares (in Shares)										119,000						1,888,476
Net loss for the twelve months																					(4,959,247)	(4,959,247)
Common stock issued for cash	$ 13	$ 24,987	$ 25,000										$ 100	$ 499,900	$ 500,000
Common stock issued for cash, shares (in Shares)	125,000												1,000,000
Balance at Dec. 31, 2015																			$ 13,708	12,048,006	(15,818,716)	$ (3,757,002)
Balance, shares (in Shares) at Dec. 31, 2015																			137,085,646			137,085,646
Common stock issued for services																			$ 351	1,263,257		$ 1,263,608
Common stock issued for services, shares (in Shares)																			3,511,000
Net loss for the twelve months																					(2,124,252)	(2,124,252)
Balance at Dec. 31, 2016																			$ 14,059	$ 13,311,263	$ (17,942,968)	$ (4,617,646)
Balance, shares (in Shares) at Dec. 31, 2016																			140,596,646			140,596,646

CONSOLIDATED STATEMENT OF STOC6

CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY (DEFICIENCY) (Parentheticals) - Common Stock [Member]	12 Months Ended
	Dec. 31, 2015
Common stock issued	May 2,015
Stock Issued for Cash [Member]
Common stock issued	February 2,015
Stock Issued for Warrant Exercise [Member]
Common stock issued	June 2,015
Stock Issued for Warrant Exercise #2 [Member]
Common stock issued	Sept 2,015
Stock Issued for Services [Member]
Common stock issued	October 2,015
Stock Issued for Cash #2 [Member]
Common stock issued	October 2,015
Stock Issued for Services #2 [Member]
Common stock issued	December 2,015

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net loss	$ (2,124,252)	$ (4,959,247)
Adjustments to reconcile net (loss) to net cash used in operating activities:
Excess value of warrant liability	0	4,332,155
Accretion of convertible debt discount	1,263,608	91,318
Depreciation and amortization	1,878	5,633
Changes in assets and liabilities:
Accounts receivable	(1,448)	(1,025)
Inventory	(19,790)	(2,965)
Prepaid expenses and other current assets	(10,980)	0
Accounts payable and accrued expenses	82,814	(6,291)
Accrued interest - related party	(1,730)	0
Accrued compensation	486,000	388,800
Net cash provided by operating activities	(323,900)	(151,622)
Cash flows from investing activities:
Payments for property and equipment	(15,700)	0
Net cash used in investing activities	(15,700)	0
Cash flows from financing activities:
Principal payments on loans payable to related parties	0	(20,000)
Proceeds from the sale of common stock	0	645,000
Net cash (used in) provided by financing activities	0	625,000
Increase in cash and cash equivalents	(339,600)	473,378
Cash and cash equivalents at beginning of period	492,004	18,626
Cash and cash equivalents at end of period	152,404	492,004
Cash paid during the period for:
Interest	0	0
Taxes	0	0
Common stock issued upon conversion of debt	0	4,824,896
Note payable issued for accounts payable	$ 131,722	$ 0

NOTE 1 - SUMMARY OF SIGNIFICANT

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (A) General INVO Bioscience, Inc. (“the Company”) offers novel solutions in assisted reproductive technologies while expanding geographic and affordable access to the global reproductive health care community. Our primary focus is the manufacture and sale of the INVOcell device and the INVO technology to assist infertile couples in having a baby. We designed our INVOcell device and our INVO procedure to provide an alternative infertility treatment for the patient and the clinician. The INVO procedure is less expensive and simpler to perform than most comparable infertility treatments currently. The simplicity of the INVO procedure relates to the ability to potentially perform the INVO procedure in a physician’s practice rather than in a specialized facility at a much lower cost overall than current infertility treatments. We believe that the INVO procedure will make infertility treatment more readily available throughout the world. The INVO procedure is significantly less costly than conventional IVF. The INVOcell device and INVO procedure facilitates conception and embryo development inside the woman’s body, rather than in a dish in a laboratory, which is an attractive feature for most couples. Through December 31, 2016, we have generated minimal revenues, have incurred significant expenses and have sustained losses. Consequently, our operations are subject to all the risks inherent in the establishment of a new business enterprise. In May 2008, the Company received notice that the INVOcell product meets all of the essential requirements of the relevant European Directive(s), and a product has met EU health, safety and environmental requirements, which ensure consumer safety. On November 3, 2015, the Company issued a press release reporting the U.S. Food and Drug Administration (“FDA”) has granted the Company’s de novo request for the INVOcell to allow the marketing, sale and use in the United States. With CE Marking, the Company possess the necessary regulatory authority to distribute its product in the European Economic Area (Includes: The European Union, Canada, Australia, and New Zealand); we can also distribute in India, Africa and most parts of South America and the Middle East. (B) Basis of Presentation On December 5, 2008, the Company completed a share exchange with Emy’s Salsa Aji Distribution Company, Inc. (“Emy’s”), a publicly registered shell corporation with no significant assets or operations. Emy’s was incorporated on July 11, 2005, under the laws of the State of Nevada under the name Certiorari Corp. In connection with the share exchange, INVO Bioscience became Emy’s wholly-owned subsidiary and the INVO Bioscience shareholders acquired control of Emy’s. The Company accounted for the transaction as a recapitalization and the Company is the surviving entity. In connection with the share exchange, Emy’s shareholders retained 14,937,500 shares. Effective with the Agreement, all previously outstanding shares of Common Stock owned by the Company’s shareholders were exchanged for an aggregate of 38,307,500 shares of Emy’s common stock. Effective with the Agreement, Emy’s changed its name to INVO Bioscience, Inc. All references to “Common Stock,” “share” and “per share” amounts have been retroactively restated to reflect the exchange ratio of 357.0197 shares of INVO Bioscience Common Stock for one share of Emy’s common stock outstanding immediately prior to the merger as if the exchange had taken place as of the beginning of the earliest period presented. The accompanying consolidated financial statements present the historical financial condition, results of operations and cash flows of the Company prior to the merger with Emys. The accompanying consolidated financial statements present on a consolidated basis the accounts of the Company and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. (C) Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. (D) Cash and Cash Equivalents The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. The Company had the following amounts of cash and cash equivalents on its balance sheets as of December 31, 2016 and 2015 of $152,404 and $492,004 respectively. (E) Inventory Inventories consist of work in process (WIP) and finished products and are stated at the lower of cost or market; using the first-in, first-out (FIFO) method as a cost flow convention. (F) Property and Equipment The Company records property and equipment at cost. Depreciation and amortization are provided using the straight-line method over the estimated economic lives of the assets, which are from 3 to 7 years. The Company capitalizes the expenditures for major renewals and improvements that extend the useful lives of property and equipment. Expenditures for maintenance and repairs are charged to expense as incurred. The Company reviews the carrying value of long-lived assets for impairment at least annually or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of long-lived assets is measured by a comparison of its carrying amount to the undiscounted cash flows that the asset or asset group is expected to generate. If such assets are considered impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the property, if any, exceeds its fair market value. (G) Stock Based Compensation The Company accounts for stock-based compensation under the provisions of Accounting Standards Codification subtopic 718-10, Compensation (“ASC 718-10”). This statement requires the Company to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award. That cost is recognized over the period in which the employee is required to provide service in exchange for the award, which is usually the vesting period. ( H) Loss Per Share Basic loss per share calculations are computed by dividing income (loss) available to common shareholders by the weighted-average number of common shares outstanding. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include securities or other contracts to issue common stock that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The Company’s diluted loss per share is the same as the basic loss per share for the years ended December 31, 2016 and 2015, as the inclusion of any potential shares would have had an anti-dilutive effect due to the Company generating a loss. Twelve Months Ended December 31, 2016 2015 Loss to common shareholders (Numerator) $ (2,124,252 ) $ (4,959,247 ) Basic and diluted weighted-average number of common shares outstanding (Denominator) 139,186,557 128,567,615 The Company has excluded the following dilutive securities from the calculation of fully-diluted shares outstanding because the result would have been anti-dilutive: Twelve Months Ended December 31, 2016 2015 Effect of dilutive common stock equivalents: Warrants - - Convertible notes and interest 3,430,547 3,239,180 Total 3,430,547 3,239,180 ( I) Fair Value of Financial Instruments ASC 825-10-50, “Disclosures about Fair Value of Financial Instruments,” (formerly SFAS No. 107) requires disclosure of the fair value of certain financial instruments. The carrying value of cash and cash equivalents, accounts payable and borrowings, as reflected in the balance sheets, approximate fair value because of the short-term maturity of these instruments. Effective January 1, 2008, the Company adopted ASC 820-10, “Fair Value Measurements” (SFAS 157), which provides a framework for measuring fair value under GAAP. ASC 820-10 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820-10 requires that valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. (J) Income Taxes The Company accounts for income taxes under the ASC 740-10-05, “Accounting for Income Taxes” (SFAS 109). Under ASC 740-10, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. In July 2006, the FASB issued ASC 740-10, “Accounting for Uncertainty in Income Taxes-an interpretation of FASB Statement No. 109” (FIN 48). ASC 740-10 clarifies the recognition threshold and measurement of a tax position taken on a tax return. FIN 48 is effective for fiscal years beginning after December 15, 2006. ASC 740-10 also requires expanded disclosure with respect to the uncertainty in income taxes. (K) Business Segments The Company operates in one segment and therefore segment information is not presented. (L) Concentration of Credit Risk Cash includes amounts deposited in financial institutions in excess of insurable Federal Deposit Insurance Corporation (FDIC) limits. As of December 31, 2015, the Company had cash balances in excess of FDIC limits of approximately $292,000. (M) Revenue Recognition The Company will recognize revenue on arrangements in accordance with ASC 605-10 formerly Securities and Exchange Commission Staff Accounting Bulletin No. 101, “Revenue Recognition in Financial Statements” and No. 104, “Revenue Recognition.” In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. (N) Long- Lived Assets Long-lived assets and certain identifiable assets related to those assets are periodically reviewed for impairment whenever circumstances and situations change such that there is an indication that the carrying amounts may not be recoverable. If the non-discounted future cash flows of the enterprise are less than their carrying amount, their carrying amounts are reduced to the fair value and an impairment loss recognized. There was no impairment recorded from January 5, 2007 (inception) to December 31, 2016. (O) Reclassifications Certain reclassifications have been made in prior year’s financial statements to conform to classifications used in the current year. (P) Recent Accounting Pronouncements In November 2016, the FASB issued ASU 2016-18 (Topic 230), Statement of Cash Flows: Restricted Cash, which provides guidance on the classification of restricted cash in the statement of cash flows. The amendments in this ASU are effective for the Company’s annual reporting for fiscal 2018, with early adoption permitted. The amendments in the ASU should be adopted on a retrospective basis. The adoption of this standard is not expected to have a material impact on the Company’s financial statements. In May 2016, FASB issued accounting standards update ASU-2016-12, Revenue from Contracts with Customers (Topic 606) – Narrow-Scope Improvements and Practical Expedients. The amendments do not change the core revenue recognition principle in Topic 606. The amendments provide clarifying guidance in certain narrow areas and add some practical expedients. These amendments are effective at the same time Topic 606 is effective. Topic 606 is effective for public entities for annual reporting periods beginning after December 15, 2017, including interim reporting periods therein (i.e., January 1, 2018, for a calendar year entity). The Company is currently evaluating the impact of the adoption of ASU 2016-12 on the Company’s financial statements. In March 2016, the Financial Accounting Standards Board (FASB) issued FASB Accounting Standards Update (ASU) 2016-09, “Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting”. The amendments in this update simplify several aspects of the accounting for share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. This ASU is effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. We are currently evaluating the effect that the adoption of this standard will have on our financial statements. In February 2016, the FASB issued FASB ASU 2016-02, “Leases (Topic 842)”. The core principle of Topic 842 is that a lessee should recognize the assets and liabilities that arise from leases. For operating leases, a lessee would be required to recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments, in the statement of financial position. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. The accounting applied by a lessor is largely unchanged from that applied under previous GAAP. This ASU is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. In transition, lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. We are currently evaluating the effect that the adoption of this ASU will have on our financial statements. In August 2014, the FASB issued Accounting Standards Update ASU 2014-15 “Presentation of Financial Statements Going Concern (Subtopic 205-40) – Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern”. This update provides guidance about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern or to provide related footnote disclosures. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. The amendments contained in this update are effective for public and nonpublic entities for annual periods ending after December 15, 2016. We are currently assessing the impact of the adoption of ASU 2014-15, and we have not yet determined the effect of the standard on our ongoing financial reporting. There were various other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows.

NOTE 2 GOING CONCERN

NOTE 2 GOING CONCERN	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Substantial Doubt about Going Concern [Text Block]	NOTE 2 GOING CONCERN The Company commenced operations in December 2008. In During the year ended December 31, 2016, the Company had a net loss of $2,124,252 and cash used in operations $323,900. At December 31, 2016, the Company had a working capital deficiency of $4,520,762 and a stockholder deficiency of $4,617,646. This raises substantial doubt about its ability to continue as a going concern. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital and implement its business plan.

NOTE 3 INVENTORY

NOTE 3 INVENTORY	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	NOTE 3 INVENTORY The Company had inventory in the following amounts: December 31, 2016 2015 Work in Process $ 27,986 $ 31,997 Finished Goods 57,224 33,423 Total Inventory $ 85,210 $ 65,420

NOTE 4 PROPERTY AND EQUIPMENT

NOTE 4 PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 4 PROPERTY AND EQUIPMENT The estimated useful lives and accumulated depreciation for furniture, equipment and software are as follows: Estimated Useful Life Molds 3 to 7 years December 31, 2016 2015 Manufacturing Equipment - Molds $ 50,963 $ 35,263 Less: Accumulated Depreciation (35,263 ) (35,263 ) Total Property and Equipment, net $ 15,700 $ - The Company recorded $0 depreciation expense in 2016 and 2015 as its earlier equipment was fully depreciated. The 2016 asset addition has not been put into production as of December 31, 2016.

NOTE 5 PATENTS

NOTE 5 PATENTS	12 Months Ended
	Dec. 31, 2016
Disclosure Text Block [Abstract]
Intangible Assets Disclosure [Text Block]	NOTE 5 PATENTS The Company capitalizes the initial expense related to establishing the patent by country and then amortizes the expense over the life of the patent, typically 20 years. It then expenses annual filing fees to maintain the patents. The Company regularly reviews the value of the patent in the market place in proportion to the expense it must spend to maintain the patent. The Company has recorded the following patent costs: December 31, 2016 2015 Patent Costs $ 77,743 $ 77,743 Less: Accumulated Depreciation (58,605 ) (56,727 ) Patent Costs, net $ 19,138 $ 21,016 The Company recorded amortization expense as follows: Twelve Months Ended December 31, 2016 2015 $ 1,878 $ 5,633 In 2011, the decision was made to not to pay the renewal fees and expedite the amortization of the original patent which expired in 2012. It was also decided to not spend its limited funds in defending the INVO Block patent as it only has value to the Company. The Company continues to pay the annual renewal fees on its active patents. Estimated amortization expense as of December 31, 2016 is as follows: Years ended December 31, 2017 $ 4,536 2018 4,536 2019 4,536 2020 4,536 2021 and thereafter 994 Total $ 19,138

NOTE 6 CONVERTIBLE NOTES

NOTE 6 CONVERTIBLE NOTES	12 Months Ended
	Dec. 31, 2016
Disclosure Text Block [Abstract]
Long-term Debt [Text Block]	NOTE 6 CONVERTIBLE NOTES AND NOTES PAYABLE Convertible Notes - Bridge Notes During 2009, the Company issued senior secured convertible notes (“Bridge Notes”) payable to investors in the aggregate amount of $545,000. The Bridge Notes carry interest rates ranging between 10-12% and were due in full one year from the date of issuance and are past due. Both the Bridge Notes and the accrued interest thereon are convertible into Restricted Common Stock of the Company at a conversion price of $0.10 per share (the “Original Conversion Price”). If the Company were to issue any new shares of common stock within 24 months of the date of the Bridge Notes at a price below the Original Conversion Price, then the conversion price of the Bridge Notes would be adjusted to reflect the new lower price. In addition to the Bridge Notes, the Company issued warrants to purchase 5,750,000 shares of the Company’s Common Stock at a price of $0.20 per share as of the date of this filing. All the warrants have expired. The Company valued the conversion feature of the Bridge Notes and the warrants issued via the Black-Scholes valuation method. The total fair value calculated for the conversion feature was $1,473,710; $151,826 was allocated to discount on the Bridge Notes, and $1,341,884 was charged to operations. The total fair value calculated for the warrants was $1,719,666; $393,174 was allocated to discount on the Bridge Notes, and $1,326,492 was charged to operations. The aggregate discount on the Bridge Notes for the conversion feature and the warrants was $545,000, and the aggregate amount charged to operations was $2,668,371 which was recorded as a derivative liability on the Company’s consolidated balance sheet. In November and December 2009, principal in the aggregate amount of $235,000 of the Bridge Notes was converted into shares of Common Stock and the fair value of the derivative liability was recalculated and reduced to $108,000 with adjustments to revaluation expense of $486,000. The remaining discount of $545,000 was amortized to interest expense over the original one-year term of the Bridge Notes using the effective interest method; as of September 30, 2010 the full amount has been amortized. In July 2010, INVO Bioscience reached an agreement with one of the investors who had converted his bridge notes into shares to cancel those related 1,750,000 shares and the corresponding 1,750,000 warrants and apply the proceeds to the open subscription receivable balance he carried with the company. In May 2015, the Company negotiated the conversion of certain of the Bridge Notes and accrued interest into shares of common stock. The Company negotiated these conversions at a price lower than the conversion price stated in the original Bridge Note documents because the Bridge Notes were past due. These conversions were treated as a restructure of debt on the Company’s financial statements for the twelve months ended December 31, 2015. $300,000 of the Bridge Notes and accrued interest were converted into 12,470,900 shares of restricted common stock resulting in a loss on debt settlement in the amount of $4,332,155. The principal balances of the Convertible Notes was $10,000 for both 2016 and 2015. This last note was converted in March 2017. The related interest for the twelve months ended December 31, 2016 and 2015 was $750 and $14,286 respectively. In August 2016, INVO Bioscience converted a long time vendor’s outstanding accounts payable balance of $131,722 into a three (3) year 5% notes payable. The note provides for interest only payments on the first and second anniversaries of the note. The note is payable in full along with any outstanding accrued interest on the third anniversary. The Company has the right to prepay the note at any time without a premium or penalty. The interest on this note for the year ended December 31, 2016 was $2,760.

NOTE 7 NOTE PAYABLE AND OTHER R

NOTE 7 NOTE PAYABLE AND OTHER RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 7 NOTE PAYABLE AND OTHER RELATED PARTY TRANSACTIONS On September 18, 2008, the Company entered into a related party transaction with Dr. Claude Ranoux. Dr. Ranoux was then the President, Director and Chief Scientific Officer of the Company; as of the date of this filing he is a Director. Dr. Ranoux had loaned funds to the Company to sustain its operations since January 5, 2007 (inception). Dr. Ranoux’s total original cumulative investment as of December 31, 2008 was $96,462, as of December 31, 2016 it is $21,888 (“the Principal Amount”) in INVO Bioscience. On March 26, 2009, the Company and Dr. Ranoux agreed to re-write the agreement to a non-convertible note payable bearing interest at 5% per annum, the term of the note had been extended, and has been extended a couple of additional times, the current repayment date is October 31, 2018. The Company and Dr. Ranoux can jointly decide to repay the loan earlier without prepayment penalties. During the twelve months ended December 31, 2016 and 2015, $0 and $20,000 respectively were repaid on the principal of the loan. On March 5, 2009, the Company entered into a related party transaction with Kathleen Karloff, the Chief Executive Officer and a Director of the Company. Ms. Karloff provided a short-term loan in the amount of $75,000 bearing interest at 5% per annum to the Company to fund operations. In May 2009, Ms. Karloff loaned to the Company an additional $13,000, making her total cumulative loan $88,000 as of December 31, 2011. This note was due on September 15, 2009, which has since been extended a few times to its current date of October 31, 2018. During the twelve months ended December 31, 2014, Ms. Karloff loaned the Company an additional $66,000 at an interest rate of 0% by entering into a note payable agreement in satisfaction of expenses incurred by her for amounts previously advanced to the Company. This note currently has the same expiration date as the others which is October 31, 2018. On December 28, 2009 James Bowdring, the brother of Director Robert Bowdring invested $100,000 acquiring 666,667 shares of restricted common stock. In April 2011, the Company issued a new short term convertible note (“Q211 Note”) payable to James Bowdring in the amount of $50,000. The Q211 Note carries a 10% interest rate and was due in full, two months from the date of issuance. The note was past due and is partially still open, as of this date the balance is $25,000. The Q211 Note is convertible into Common Stock of the Company at a conversion price of $0.03 per share, subject to adjustments. In addition to the Q211 Note, the Company issued warrants to purchase 1,666,667 shares of the Company’s Common Stock at a price of $0.03 per share, as of this date the warrants have expired. The Company valued the Q211 Note’s warrants issued as consideration for the notes payable via the Black-Scholes valuation method. The total fair value calculated for the conversion was approximately $39,500, and for the warrants was approximately $45,500 both of which were recorded as a derivative liability on the Company’s balance sheet. In September 2011, the Company made a principal payment on the Q211 Note in the amount of $25,000. In November 2011, the Company issued a new convertible note (“Q411 Note”) payable to James Bowdring in the amount of $10,000. The Q411 Note carries a 10% interest rate and is due in full, two months from the date of issuance. The Q411 Note is convertible into Common Stock of the Company at a conversion price of $0.01 per share, subject to adjustments. In addition to the Q411 Note, the Company issued warrants to purchase 500,000 shares of the Company’s Common Stock at a price of $0.02 per share, as of this date the warrants have expired. The Company valued the Bridge Note’s warrants issued as consideration for the notes payable via the Black-Scholes valuation method. The total fair value calculated for the conversion option was $2,345, and for the warrants was $4,076 both of which were recorded as a derivative liability on the Company’s balance sheet. In Other Related Party Transactions, we have been renting our corporate office from Forty Four Realty Trust which is owned by James Bowdring, the brother of Director, Robert Bowdring since November 2012. It is a month to month rental arrangement for less than the going fair market real estate rental rate. We have been paying $4,800 annually since 2012. In addition the Company purchases stationary supplies and marketing items at discounted rates from Superior Printing & Promotions which is also owned by James Bowdring and is in the same building as our corporate office. INVO Bioscience spent $4,100 and $5,000 with Superior during 2016 and 2015 respectively. Principal balances of the Related Party loans were as follows: December 31, 2016 2015 Claude Ranoux Note $ 21,888 $ 21,888 James Bowdring – Q211 Note 25,000 25,000 James Bowdring- Q411 Note 10,000 10,000 Kathleen Karloff Note 154,000 154,000 Total $ 210,888 $ 210,888 Interest expense on the Related Party loans was $13,088 and $20,195 for the years ended December 31, 2016 and 2015, respectively. Accounts payable and accrued liabilities balances include expenses reports for Ms. Karloff, Dr. Ranoux and Mr. Bowdring for expenses they paid for personally related to travel or normal business expenses and are represented in the following table: December 31, 2016 2015 Accounts payable and accrued liabilities $ 39,000 $ 68,002

NOTE 8 STOCKHOLDERS' EQUITY

NOTE 8 STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2016
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 8 STOCKHOLDERS’ EQUITY Twelve Months Ended December 31, 2016 In May 2016, the Company issued 3,000,000 shares of common stock with a fair value of $1,080,000 to officers for compensation. In May 2016, the Company issued 511,000 shares of common stock with a fair value of $183,608 to service providers for services performed. Twelve Months Ended December 31, 2015 In February 2015, the Company sold 125,000 shares of common stock for cash of $25,000. In May 2015, investors requested the conversion of principal of convertible notes (Bridge Notes) with the Company in the amount of $300,000 and accrued interest and 12,470,900 shares of Common Stock were issued. The Company recorded a loss on settlement of debt in the amount of $4,322,155 with regard to this transaction. In June 2015, the Company issued 750,000 shares of common stock for cash proceeds of $60,000 pursuant to the exercise of warrants by an investor. In September 2015, the Company issued 1,000,000 shares of common stock for cash proceeds of $60,000 pursuant to the exercise of warrants by an investor. In October 2015, the Company issued 119,000 shares of common stock with a fair value of $53,548 to service providers. In October 2015, the Company sold 1,000,000 shares of common stock for cash of $500,000. In December 2015, the Company issued 1,888,476 shares of common stock with a fair value of $37,770 to service providers.

NOTE 9 STOCK OPTIONS AND WARRAN

NOTE 9 STOCK OPTIONS AND WARRANTS	12 Months Ended
	Dec. 31, 2016
Disclosure Text Block Supplement [Abstract]
Shareholders' Equity and Share-based Payments [Text Block]	NOTE 9 STOCK OPTIONS AND WARRANTS Stock Options As of December 31, 2016 and 2015, the Company does not have any outstanding or committed and unissued stock options. Warrants As of December 31, 2016 and 2015, the Company does not have any outstanding or committed and unissued warrants. Transactions involving warrants are summarized as follows: Weighted- Number of Average Price Shares per Share Outstanding at December 31, 2014 1,750,000 $ 0.15 Granted - - Exercised - - Cancelled or Expired (1,750,000 ) $ 0.15 Outstanding at December 31, 2015 - $ - Granted - - Exercised - - Outstanding at December 31, 2016 - $ -

NOTE 10 INCOME TAXES

NOTE 10 INCOME TAXES	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 10 INCOME TAXES The Company has adopted ASC 740-10, which requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The Company’s total deferred tax liabilities, deferred tax assets, and deferred tax asset valuation allowances are as of December 31 are as follows: December 31, 2016 2015 Total deferred tax assets $ 7,177,000 $ 6,327,000 Less valuation allowance (7,177,000 ) (6,327,000 ) Net deferred tax asset $ - $ - Those amounts have been presented in the company’s financial statements as of December 31, as follows: December 31, 2016 2015 Noncurrent deferred tax asset $ - $ - Current deferred tax liability - - Net deferred tax asset (liability) $ - $ - The company has a loss carry forward of $17,943,000 that may be offset against future taxable income. Substantially all of the carry forwards expire in 2036. Income tax provision (benefit) consists of the following components: December 31, 2016 2015 Noncurrent deferred tax asset $ - $ - Current deferred tax liability - - Net deferred tax asset (liability) $ - $ - Realization of deferred tax assets is dependent on future earnings, if any, the timing and amount of which is uncertain. Those amounts are therefore presented on the Company’s balance sheets as a non-current asset. Utilization of the net operating loss carry forwards may be subject to substantial annual limitations, which may result in the expiration of net operating loss carry forwards before utilization.

NOTE 11 COMMITMENTS AND CONTING

NOTE 11 COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 11 COMMITMENTS AND CONTINGENCIES A) Operating Leases In November 2012, INVO Bioscience entered into a below market, month to month rental agreement with Forty Four Realty Trust with for the space it requires. Forty Four Realty Trust is owned by investor James Bowdring, the brother of Director Robert Bowdring. B) Litigation INVO Bioscience, Inc., and two of its directors have been, since 2010, defending litigation brought by investors in an alleged predecessor of INVO Bioscience. On March 24, 2010, INVO Bioscience, Inc. and its corporate affiliate, Bio X Cell, Inc., Claude Ranoux, and Kathleen Karloff were served an Amended Complaint, the original of which was filed on December 31, 2009 at the Suffolk Superior Court Business Litigation Session by two terminated employees of Medelle Corporation (also named as a co-defendant but no longer active), who are also attorneys, and a former investor in and creditor of Medelle. These plaintiffs allege various claims of wrongdoing relating to the sale of assets of Medelle to Dr. Ranoux. Plaintiffs claim that Dr. Ranoux, Ms. Karloff, and Medelle (and therefore INVO Bioscience as an alleged successor corporation) violated alleged duties owed to plaintiffs in connection with the sale. Separate claims were also alleged against INVO Bioscience. Dr. Ranoux, Ms. Karloff, and INVO Bioscience have challenged these allegations, which they believe are baseless. The transfer of the assets of Medelle was professionally handled by an independent third party, after approval by the Medelle Board of Directors, representing a majority of its shareholders. Medelle’s Board voted to proceed with an assignment for the benefit of creditors (AFBC) and gave complete authority to the President & CEO at that time (neither Dr. Ranoux nor Ms. Karloff) to work with the third-party assignee and to get the best possible price for those assets. The third party was responsible for notifying all the appropriate parties and for filing notices in various professional publications and newspapers of Medelle’s intention to sell its assets. The third party also contacted numerous large medical device and bio-pharma companies to learn if they would be interested in acquiring the assets. After a private sale was deemed unlikely, the assignee of the assets elected to proceed with a sealed-bid auction of the assets. On the day of the auction, Dr. Ranoux submitted the only bid and was awarded the assets, upon full payment. During 2010, Dr. Ranoux, Ms. Karloff, and INVO Bioscience filed Motions to Dismiss as to all claims, pursuant to M.R.Civ. P. 12(b)(6). In a written Decision rendered on November 12, 2010, the judge dismissed all claims against INVO, Bio X Cell, and Ms. Karloff, and also dismissed the claims against Dr. Ranoux alleging civil conspiracy and breach of M.G.L. c. 93A. The judge denied Dr. Ranoux’s motion to dismiss the remaining breach of fiduciary duty and fraud claims. The plaintiffs allege in their Amended Complaint that Dr. Ranoux committed fraud by failing to inform them of the details of the Medelle auction. The claims against Dr. Ranoux that survived the November 2010 dismissal order were submitted to binding arbitration. On February 15, 2013, the mutually-agreed arbitrator ruled in favor of Dr. Ranoux. The award held that Dr. Ranoux did not withhold information about the auction of Medelle’s assets and expressed doubt that the plaintiffs would have invested the resources necessary to make a beneficial use of the assets. The arbitrator’s award then was confirmed by the Superior Court on August 21, 2013. The Superior Court’s confirmation of the award was affirmed on appeal on October 20, 2013 by the Massachusetts Appeals Court. The Massachusetts Supreme Judicial Court then denied further appellate review. On October 18, 2016, following motions and argument, the Superior Court issued a memorandum of decision and order denying plaintiffs’ motion for entry of default judgment and assessment of damages against Medelle and allowed the motion of INVO Bioscience, Bio X Cell, and Ms. Karloff for entry of final judgment of dismissal. The foregoing order was converted to a final judgment dismissing all claims against all defendants and entered on the docket on October 27, 2016. On November 28, 2016, plaintiffs filed an amended notice of appeal from the Superior Court’s decision of October 17, 2016 and the subsequent judgment entered on October 27, 2016. The appeal further challenges the order of dismissal from November, 2010. Plaintiffs did not appeal from the dismissal of the claims against Ms. Karloff, so the judgment in her favor is now final, leaving claims against INVO Bioscience, Bio X Cell, Medelle, and Dr. Ranoux. INVO Bioscience and Bio X Cell intend a vigorous opposition to the current appeal, consistent with their previous positions that no breach of duty occurred in the sale of Medelle’s assets. It is assumed that Dr. Ranoux will oppose the appeal as well. Outside of the above-mentioned litigation, neither INVO Bioscience nor Bio X Cell, our wholly-owned subsidiary, either directly or indirectly, are involved in any lawsuit outside the ordinary course of business, the disposition of which would have a material effect upon either our results of operation, financial position, or cash flows. C) Employee Agreements The Company had employment agreements for officers, executives and employees of the Company in place. The agreements have since expired and have not been renewed as the Company has not had the proper funds to meet its commitment but has continued to accrue amounts annually for the work that has been performed. The employees and directors are continuing to work based on good faith and belief in the Company and the INVOcell product. D) Consulting Agreements The Company has a verbal agreement beginning in March, 2013 with its former CFO, Robert Bowdring, who is currently a Director, to assist where necessary in the financial and administrative areas of the Company for compensation to be equivalent to the others working in the organization. The Company had an agreement beginning in August, 2011 with an Advisory Board Member who assisted the Company in its sales and marketing areas for stock compensation. This members’ agreement was not renewed in September 2016 when it expired.

NOTE 12 SUBSEQUENT EVENTS

NOTE 12 SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 12 SUBSEQUENT EVENTS In March 2017, pursuant to Section 4(2) of the Securities Act, the company issued 196,000 shares of restricted common stock with a fair value of $37,770 to service providers. In March 2017, pursuant to Section 4(2) of the Securities Act, we negotiated the conversion of $10,000 of past due Bridge Notes and accrued interest into 341,000 shares of restricted common stock. In April 2017, pursuant to Section 4(2) of the Securities Act, the company issued 51,750 shares of restricted common stock with a fair value of $17,201 to service providers.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation On December 5, 2008, the Company completed a share exchange with Emy’s Salsa Aji Distribution Company, Inc. (“Emy’s”), a publicly registered shell corporation with no significant assets or operations. Emy’s was incorporated on July 11, 2005, under the laws of the State of Nevada under the name Certiorari Corp. In connection with the share exchange, INVO Bioscience became Emy’s wholly-owned subsidiary and the INVO Bioscience shareholders acquired control of Emy’s. The Company accounted for the transaction as a recapitalization and the Company is the surviving entity. In connection with the share exchange, Emy’s shareholders retained 14,937,500 shares. Effective with the Agreement, all previously outstanding shares of Common Stock owned by the Company’s shareholders were exchanged for an aggregate of 38,307,500 shares of Emy’s common stock. Effective with the Agreement, Emy’s changed its name to INVO Bioscience, Inc. All references to “Common Stock,” “share” and “per share” amounts have been retroactively restated to reflect the exchange ratio of 357.0197 shares of INVO Bioscience Common Stock for one share of Emy’s common stock outstanding immediately prior to the merger as if the exchange had taken place as of the beginning of the earliest period presented. The accompanying consolidated financial statements present the historical financial condition, results of operations and cash flows of the Company prior to the merger with Emys. The accompanying consolidated financial statements present on a consolidated basis the accounts of the Company and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. The Company had the following amounts of cash and cash equivalents on its balance sheets as of December 31, 2016 and 2015 of $152,404 and $492,004 respectively.
Inventory, Policy [Policy Text Block]	Inventory Inventories consist of work in process (WIP) and finished products and are stated at the lower of cost or market; using the first-in, first-out (FIFO) method as a cost flow convention.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment The Company records property and equipment at cost. Depreciation and amortization are provided using the straight-line method over the estimated economic lives of the assets, which are from 3 to 7 years. The Company capitalizes the expenditures for major renewals and improvements that extend the useful lives of property and equipment. Expenditures for maintenance and repairs are charged to expense as incurred. The Company reviews the carrying value of long-lived assets for impairment at least annually or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of long-lived assets is measured by a comparison of its carrying amount to the undiscounted cash flows that the asset or asset group is expected to generate. If such assets are considered impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the property, if any, exceeds its fair market value.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock Based Compensation The Company accounts for stock-based compensation under the provisions of Accounting Standards Codification subtopic 718-10, Compensation (“ASC 718-10”). This statement requires the Company to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award. That cost is recognized over the period in which the employee is required to provide service in exchange for the award, which is usually the vesting period.
Earnings Per Share, Policy [Policy Text Block]	Loss Per Share Basic loss per share calculations are computed by dividing income (loss) available to common shareholders by the weighted-average number of common shares outstanding. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include securities or other contracts to issue common stock that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The Company’s diluted loss per share is the same as the basic loss per share for the years ended December 31, 2016 and 2015, as the inclusion of any potential shares would have had an anti-dilutive effect due to the Company generating a loss. Twelve Months Ended December 31, 2016 2015 Loss to common shareholders (Numerator) $ (2,124,252 ) $ (4,959,247 ) Basic and diluted weighted-average number of common shares outstanding (Denominator) 139,186,557 128,567,615 The Company has excluded the following dilutive securities from the calculation of fully-diluted shares outstanding because the result would have been anti-dilutive: Twelve Months Ended December 31, 2016 2015 Effect of dilutive common stock equivalents: Warrants - - Convertible notes and interest 3,430,547 3,239,180 Total 3,430,547 3,239,180
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments ASC 825-10-50, “Disclosures about Fair Value of Financial Instruments,” (formerly SFAS No. 107) requires disclosure of the fair value of certain financial instruments. The carrying value of cash and cash equivalents, accounts payable and borrowings, as reflected in the balance sheets, approximate fair value because of the short-term maturity of these instruments. Effective January 1, 2008, the Company adopted ASC 820-10, “Fair Value Measurements” (SFAS 157), which provides a framework for measuring fair value under GAAP. ASC 820-10 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820-10 requires that valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company accounts for income taxes under the ASC 740-10-05, “Accounting for Income Taxes” (SFAS 109). Under ASC 740-10, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. In July 2006, the FASB issued ASC 740-10, “Accounting for Uncertainty in Income Taxes-an interpretation of FASB Statement No. 109” (FIN 48). ASC 740-10 clarifies the recognition threshold and measurement of a tax position taken on a tax return. FIN 48 is effective for fiscal years beginning after December 15, 2006. ASC 740-10 also requires expanded disclosure with respect to the uncertainty in income taxes.
Segment Reporting, Policy [Policy Text Block]	Business Segments The Company operates in one segment and therefore segment information is not presented.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk Cash includes amounts deposited in financial institutions in excess of insurable Federal Deposit Insurance Corporation (FDIC) limits. As of December 31, 2015, the Company had cash balances in excess of FDIC limits of approximately $292,000.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition The Company will recognize revenue on arrangements in accordance with ASC 605-10 formerly Securities and Exchange Commission Staff Accounting Bulletin No. 101, “Revenue Recognition in Financial Statements” and No. 104, “Revenue Recognition.” In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured.
Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]	Long- Lived Assets Long-lived assets and certain identifiable assets related to those assets are periodically reviewed for impairment whenever circumstances and situations change such that there is an indication that the carrying amounts may not be recoverable. If the non-discounted future cash flows of the enterprise are less than their carrying amount, their carrying amounts are reduced to the fair value and an impairment loss recognized. There was no impairment recorded from January 5, 2007 (inception) to December 31, 2016.
Reclassification, Policy [Policy Text Block]	Reclassifications Certain reclassifications have been made in prior year’s financial statements to conform to classifications used in the current year.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In November 2016, the FASB issued ASU 2016-18 (Topic 230), Statement of Cash Flows: Restricted Cash, which provides guidance on the classification of restricted cash in the statement of cash flows. The amendments in this ASU are effective for the Company’s annual reporting for fiscal 2018, with early adoption permitted. The amendments in the ASU should be adopted on a retrospective basis. The adoption of this standard is not expected to have a material impact on the Company’s financial statements. In May 2016, FASB issued accounting standards update ASU-2016-12, Revenue from Contracts with Customers (Topic 606) – Narrow-Scope Improvements and Practical Expedients. The amendments do not change the core revenue recognition principle in Topic 606. The amendments provide clarifying guidance in certain narrow areas and add some practical expedients. These amendments are effective at the same time Topic 606 is effective. Topic 606 is effective for public entities for annual reporting periods beginning after December 15, 2017, including interim reporting periods therein (i.e., January 1, 2018, for a calendar year entity). The Company is currently evaluating the impact of the adoption of ASU 2016-12 on the Company’s financial statements. In March 2016, the Financial Accounting Standards Board (FASB) issued FASB Accounting Standards Update (ASU) 2016-09, “Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting”. The amendments in this update simplify several aspects of the accounting for share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. This ASU is effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. We are currently evaluating the effect that the adoption of this standard will have on our financial statements. In February 2016, the FASB issued FASB ASU 2016-02, “Leases (Topic 842)”. The core principle of Topic 842 is that a lessee should recognize the assets and liabilities that arise from leases. For operating leases, a lessee would be required to recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments, in the statement of financial position. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. The accounting applied by a lessor is largely unchanged from that applied under previous GAAP. This ASU is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. In transition, lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. We are currently evaluating the effect that the adoption of this ASU will have on our financial statements. In August 2014, the FASB issued Accounting Standards Update ASU 2014-15 “Presentation of Financial Statements Going Concern (Subtopic 205-40) – Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern”. This update provides guidance about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern or to provide related footnote disclosures. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. The amendments contained in this update are effective for public and nonpublic entities for annual periods ending after December 15, 2016. We are currently assessing the impact of the adoption of ASU 2014-15, and we have not yet determined the effect of the standard on our ongoing financial reporting. There were various other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows.

NOTE 1 - SUMMARY OF SIGNIFICA21

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Basic loss per share calculations are computed by dividing income (loss) available to common shareholders by the weighted-average number of common shares outstanding. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include securities or other contracts to issue common stock that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The Company’s diluted loss per share is the same as the basic loss per share for the years ended December 31, 2016 and 2015, as the inclusion of any potential shares would have had an anti-dilutive effect due to the Company generating a loss. Twelve Months Ended December 31, 2016 2015 Loss to common shareholders (Numerator) $ (2,124,252 ) $ (4,959,247 ) Basic and diluted weighted-average number of common shares outstanding (Denominator) 139,186,557 128,567,615
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Twelve Months Ended December 31, 2016 2015 Effect of dilutive common stock equivalents: Warrants - - Convertible notes and interest 3,430,547 3,239,180 Total 3,430,547 3,239,180

NOTE 3 INVENTORY (Tables)

NOTE 3 INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	The Company had inventory in the following amounts: December 31, 2016 2015 Work in Process $ 27,986 $ 31,997 Finished Goods 57,224 33,423 Total Inventory $ 85,210 $ 65,420

NOTE 4 PROPERTY AND EQUIPMENT (

NOTE 4 PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2016
NOTE 4 PROPERTY AND EQUIPMENT (Tables) [Line Items]
Property, Plant and Equipment [Table Text Block]	December 31, 2016 2015 Manufacturing Equipment - Molds $ 50,963 $ 35,263 Less: Accumulated Depreciation (35,263 ) (35,263 ) Total Property and Equipment, net $ 15,700 $ -
Estimated Useful Life [Member]
NOTE 4 PROPERTY AND EQUIPMENT (Tables) [Line Items]
Property, Plant and Equipment [Table Text Block]	The estimated useful lives and accumulated depreciation for furniture, equipment and software are as follows: Estimated Useful Life Molds 3 to 7 years

NOTE 5 PATENTS (Tables)

NOTE 5 PATENTS (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure Text Block [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	The Company has recorded the following patent costs: December 31, 2016 2015 Patent Costs $ 77,743 $ 77,743 Less: Accumulated Depreciation (58,605 ) (56,727 ) Patent Costs, net $ 19,138 $ 21,016
Finite-lived Intangible Assets Amortization Expense [Table Text Block]	The Company recorded amortization expense as follows: Twelve Months Ended December 31, 2016 2015 $ 1,878 $ 5,633
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Estimated amortization expense as of December 31, 2016 is as follows: Years ended December 31, 2017 $ 4,536 2018 4,536 2019 4,536 2020 4,536 2021 and thereafter 994 Total $ 19,138

NOTE 7 NOTE PAYABLE AND OTHER25

NOTE 7 NOTE PAYABLE AND OTHER RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Schedule of Related Party Transactions [Table Text Block]	Principal balances of the Related Party loans were as follows: December 31, 2016 2015 Claude Ranoux Note $ 21,888 $ 21,888 James Bowdring – Q211 Note 25,000 25,000 James Bowdring- Q411 Note 10,000 10,000 Kathleen Karloff Note 154,000 154,000 Total $ 210,888 $ 210,888
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	Accounts payable and accrued liabilities balances include expenses reports for Ms. Karloff, Dr. Ranoux and Mr. Bowdring for expenses they paid for personally related to travel or normal business expenses and are represented in the following table: December 31, 2016 2015 Accounts payable and accrued liabilities $ 39,000 $ 68,002

NOTE 9 STOCK OPTIONS AND WARR26

NOTE 9 STOCK OPTIONS AND WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure Text Block Supplement [Abstract]
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Transactions involving warrants are summarized as follows: Weighted- Number of Average Price Shares per Share Outstanding at December 31, 2014 1,750,000 $ 0.15 Granted - - Exercised - - Cancelled or Expired (1,750,000 ) $ 0.15 Outstanding at December 31, 2015 - $ - Granted - - Exercised - - Outstanding at December 31, 2016 - $ -

NOTE 10 INCOME TAXES (Tables)

NOTE 10 INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The Company’s total deferred tax liabilities, deferred tax assets, and deferred tax asset valuation allowances are as of December 31 are as follows: December 31, 2016 2015 Total deferred tax assets $ 7,177,000 $ 6,327,000 Less valuation allowance (7,177,000 ) (6,327,000 ) Net deferred tax asset $ - $ -
Schedule of Deferred Tax Assets and Liabilities Reported in Financial Statements [Table Text Block]	Those amounts have been presented in the company’s financial statements as of December 31, as follows: December 31, 2016 2015 Noncurrent deferred tax asset $ - $ - Current deferred tax liability - - Net deferred tax asset (liability) $ - $ -
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Income tax provision (benefit) consists of the following components: December 31, 2016 2015 Noncurrent deferred tax asset $ - $ - Current deferred tax liability - - Net deferred tax asset (liability) $ - $ -

NOTE 1 - SUMMARY OF SIGNIFICA28

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Details)	Dec. 05, 2008$ / sharesshares	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Details) [Line Items]
Cash and Cash Equivalents, at Carrying Value | $		$ 152,404	$ 492,004	$ 18,626
Number of Reportable Segments		1
Cash, Uninsured Amount | $		$ 292,000
Emy's Salsa Aji Distribution Company, Inc. ("Emy's") [Member]
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Details) [Line Items]
Share Exchange, Number of Shares Retained (in Shares) | shares	14,937,500
Stock Issued During Period, Shares, New Issues (in Shares) | shares	38,307,500
Share Exchange Ratio (in Dollars per share) | $ / shares	$ 357.0197
Minimum [Member]
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Details) [Line Items]
Property, Plant and Equipment, Useful Life		3 years
Maximum [Member]
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Details) [Line Items]
Property, Plant and Equipment, Useful Life		7 years

NOTE 1 - SUMMARY OF SIGNIFICA29

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Details) - Schedule of Earnings Per Share, Basic and Diluted - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Schedule of Earnings Per Share, Basic and Diluted [Abstract]
Loss to common shareholders (Numerator)	$ (2,124,252)	$ (4,959,247)
Basic and diluted weighted-average number of common shares outstanding (Denominator)	139,186,557	128,567,615

NOTE 1 - SUMMARY OF SIGNIFICA30

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Details) - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Effect of dilutive common stock equivalents:
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	3,430,547	3,239,180
Warrant [Member]
Effect of dilutive common stock equivalents:
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	0
Convertible Debt Securities [Member]
Effect of dilutive common stock equivalents:
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	3,430,547	3,239,180

NOTE 2 GOING CONCERN (Details)

NOTE 2 GOING CONCERN (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net Income (Loss) Attributable to Parent	$ (2,124,252)	$ (4,959,247)
Net Cash Provided by (Used in) Operating Activities	(323,900)	(151,622)
Working Capital (Deficit)	(4,520,762)
Stockholders' Equity Attributable to Parent	$ (4,617,646)	$ (3,757,002)	$ (4,358,969)

NOTE 3 INVENTORY (Details) -

NOTE 3 INVENTORY (Details) - Schedule of Inventory, Current - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Schedule of Inventory, Current [Abstract]
Work in Process	$ 27,986	$ 31,997
Finished Goods	57,224	33,423
Total Inventory	$ 85,210	$ 65,420

NOTE 4 PROPERTY AND EQUIPMENT33

NOTE 4 PROPERTY AND EQUIPMENT (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Depreciation	$ 0	$ 0

NOTE 4 PROPERTY AND EQUIPMENT

NOTE 4 PROPERTY AND EQUIPMENT (Details) - Property, Plant and Equipment - Minimum [Member]	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Tools, Dies and Molds [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years

NOTE 4 PROPERTY AND EQUIPME35

NOTE 4 PROPERTY AND EQUIPMENT (Details) - Property, Plant and Equipment - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Total Property and Equipment, net	$ 15,700	$ 0
Tools, Dies and Molds [Member]
Property, Plant and Equipment [Line Items]
Manufacturing Equipment - Molds	50,963	35,263
Less: Accumulated Depreciation	$ (35,263)	$ (35,263)

NOTE 5 PATENTS (Details)

NOTE 5 PATENTS (Details)	12 Months Ended
	Dec. 31, 2016
Disclosure Text Block [Abstract]
Finite-Lived Intangible Asset, Useful Life	20 years

NOTE 5 PATENTS (Details) - Sc

NOTE 5 PATENTS (Details) - Schedule of Finite-Lived Intangible Assets - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Schedule of Finite-Lived Intangible Assets [Abstract]
Patent Costs	$ 77,743	$ 77,743
Less: Accumulated Depreciation	(58,605)	(56,727)
Patent Costs, net	$ 19,138	$ 21,016

NOTE 5 PATENTS (Details) - Fi

NOTE 5 PATENTS (Details) - Finite-lived Intangible Assets Amortization Expense - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Finite-lived Intangible Assets Amortization Expense [Abstract]
	$ 1,878	$ 5,633

NOTE 5 PATENTS (Details) - 39

NOTE 5 PATENTS (Details) - Schedule of Finite-Lived Intangible Assets, Future Amortization Expense - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Abstract]
2,017	$ 4,536
2,018	4,536
2,019	4,536
2,020	4,536
2021 and thereafter	994
Total	$ 19,138	$ 21,016

NOTE 6 CONVERTIBLE NOTES (Detai

NOTE 6 CONVERTIBLE NOTES (Details) - USD ($)	1 Months Ended				12 Months Ended
	Aug. 31, 2016	May 31, 2015	Jun. 30, 2010	Sep. 30, 2009	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2009	May 31, 2010
NOTE 6 CONVERTIBLE NOTES (Details) [Line Items]
Debt Instrument, Face Amount	$ 131,722
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Debt Instrument, Term	3 years
Class of Warrant or Rights, Granted (in Shares)					0	0
Excess Value of Warrant Liability					$ 0	$ 4,332,155
Debt Conversion, Original Debt, Amount					0	$ 4,824,896
Class of Warrant or Rights, Cancelled or Expired (in Shares)						(1,750,000)
Interest Payable					2,760
Convertible Debt [Member]
NOTE 6 CONVERTIBLE NOTES (Details) [Line Items]
Debt Conversion, Converted Instrument, Shares Issued (in Shares)		12,470,900
Gains (Losses) on Restructuring of Debt		$ 4,322,155
Convertible Debt, Current					10,000	$ 10,000
Interest Expense, Debt					750	14,286
Bridge Note [Member] | Convertible Debt [Member]
NOTE 6 CONVERTIBLE NOTES (Details) [Line Items]
Debt Instrument, Face Amount							$ 545,000
Debt Instrument, Term							1 year
Debt Instrument, Convertible, Conversion Price (in Dollars per share)							$ 0.10
Debt Instrument, Convertible, Terms of Conversion Feature							If the Company were to issue any new shares of common stock within 24 months of the date of the Bridge Notes at a price below the Original Conversion Price, then the conversion price of the Bridge Notes would be adjusted to reflect the new lower price.
Class of Warrant or Rights, Granted (in Shares)							5,750,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)							$ 0.20
Debt Instrument, Convertible, Beneficial Conversion Feature							$ 1,473,710
Debt Instrument, Unamortized Discount							545,000
Other Noncash Expense							1,341,884
Debt Instrument, Convertible, Carrying Amount of Equity Component							1,719,666
Excess Value of Warrant Liability							1,326,492
Derivative Liability, Current				$ 108,000			2,668,371
Debt Conversion, Original Debt, Amount		$ 300,000		235,000
Derivative, Gain (Loss) on Derivative, Net				$ 486,000
Stock Issued During Period, Shares, Other (in Shares)			1,750,000
Class of Warrant or Rights, Cancelled or Expired (in Shares)			1,750,000
Debt Conversion, Converted Instrument, Shares Issued (in Shares)		12,470,900
Gains (Losses) on Restructuring of Debt		$ 4,332,155
Interest Expense, Debt					$ 750	$ 14,286
Bridge Note [Member] | Discount Related to Beneficial Conversion Feature [Member] | Convertible Debt [Member]
NOTE 6 CONVERTIBLE NOTES (Details) [Line Items]
Debt Instrument, Unamortized Discount							151,826
Bridge Note [Member] | Debt Discount Related to Warrants [Member] | Convertible Debt [Member]
NOTE 6 CONVERTIBLE NOTES (Details) [Line Items]
Debt Instrument, Unamortized Discount							$ 393,174
Bridge Note [Member] | Minimum [Member] | Convertible Debt [Member]
NOTE 6 CONVERTIBLE NOTES (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage							10.00%
Bridge Note [Member] | Maximum [Member] | Convertible Debt [Member]
NOTE 6 CONVERTIBLE NOTES (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage							12.00%
Q2 Note [Member] | Convertible Debt [Member]
NOTE 6 CONVERTIBLE NOTES (Details) [Line Items]
Derivative Liability, Current								$ 545,000

NOTE 7 NOTE PAYABLE AND OTHER41

NOTE 7 NOTE PAYABLE AND OTHER RELATED PARTY TRANSACTIONS (Details) - USD ($)	Dec. 28, 2009	May 01, 2009	Mar. 26, 2009	Aug. 31, 2016	Nov. 30, 2012	Nov. 30, 2011	Sep. 30, 2011	Apr. 30, 2011	May 31, 2009	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2011	Mar. 05, 2009	Dec. 31, 2008
NOTE 7 NOTE PAYABLE AND OTHER RELATED PARTY TRANSACTIONS (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				5.00%
Repayments of Related Party Debt										$ 0	$ 20,000
Debt Instrument, Face Amount				$ 131,722
Debt Instrument, Term				3 years
Notes Payable, Related Parties										$ 210,888	$ 210,888
Class of Warrant or Rights, Granted (in Shares)										0	0
Interest Expense, Related Party										$ 13,088	$ 20,195
President, Director, and Chief Scientific Officer [Member]
NOTE 7 NOTE PAYABLE AND OTHER RELATED PARTY TRANSACTIONS (Details) [Line Items]
Due to Related Parties, Current											21,888				$ 96,462
Debt Instrument, Interest Rate, Stated Percentage			5.00%
Debt Instrument, Maturity Date			Oct. 31, 2018
Repayments of Related Party Debt										0	20,000
Chief Executive Officer [Member]
NOTE 7 NOTE PAYABLE AND OTHER RELATED PARTY TRANSACTIONS (Details) [Line Items]
Due to Related Parties, Current													$ 88,000
Debt Instrument, Interest Rate, Stated Percentage												0.00%		5.00%
Debt Instrument, Maturity Date		Oct. 31, 2018
Debt Instrument, Face Amount														$ 75,000
Proceeds from Related Party Debt									$ 13,000			$ 66,000
Notes Payable, Related Parties										154,000	154,000
Immediate Family Member of Management or Principal Owner [Member]
NOTE 7 NOTE PAYABLE AND OTHER RELATED PARTY TRANSACTIONS (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage						10.00%		10.00%
Repayments of Related Party Debt							$ 25,000
Debt Instrument, Face Amount	$ 100,000					$ 10,000		$ 50,000
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares)	666,667
Debt Instrument, Term						2 months		2 months
Notes Payable, Related Parties											$ 25,000
Debt Instrument, Convertible, Conversion Price (in Dollars per share)						$ 0.01					$ 0.03
Class of Warrant or Rights, Granted (in Shares)						500,000		1,666,667
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)						$ 0.02		$ 0.03
Debt Instrument, Convertible, Beneficial Conversion Feature						$ 2,345		$ 39,500
Debt Instrument, Convertible, Carrying Amount of Equity Component						$ 4,076		$ 45,500
Immediate Family Member of Management or Principal Owner [Member] | Building [Member]
NOTE 7 NOTE PAYABLE AND OTHER RELATED PARTY TRANSACTIONS (Details) [Line Items]
Operating Leases, Rent Expense, Minimum Rentals					$ 4,800
Operating Leases, Rent Expense										$ 4,100	$ 5,000

NOTE 7 NOTE PAYABLE AND OTHER

NOTE 7 NOTE PAYABLE AND OTHER RELATED PARTY TRANSACTIONS (Details) - Schedule of Related Party Transactions - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Related Party Loans	$ 210,888	$ 210,888
Director [Member]
Related Party Transaction [Line Items]
Related Party Loans	21,888	21,888
Immediate Family Member of Management or Principal Owner [Member]
Related Party Transaction [Line Items]
Related Party Loans		25,000
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Related Party Loans	154,000	154,000
Q2 2011 Note [Member] | Immediate Family Member of Management or Principal Owner [Member]
Related Party Transaction [Line Items]
Related Party Loans	25,000	25,000
Q4 2011 Note [Member] | Immediate Family Member of Management or Principal Owner [Member]
Related Party Transaction [Line Items]
Related Party Loans	$ 10,000	$ 10,000

NOTE 7 NOTE PAYABLE AND OTH43

NOTE 7 NOTE PAYABLE AND OTHER RELATED PARTY TRANSACTIONS (Details) - Schedule of Accounts Payable and Accrued Liabilities - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Schedule of Accounts Payable and Accrued Liabilities [Abstract]
Accounts payable and accrued liabilities	$ 39,000	$ 68,002

NOTE 8 STOCKHOLDERS' EQUITY (De

NOTE 8 STOCKHOLDERS' EQUITY (Details) - USD ($)	1 Months Ended							12 Months Ended
	May 31, 2016	Dec. 31, 2015	Oct. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	May 31, 2015	Feb. 28, 2015	Dec. 31, 2016	Dec. 31, 2015
NOTE 8 STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Share-based Compensation, Gross (in Shares)	3,000,000
Stock Issued During Period, Value, Share-based Compensation, Gross	$ 1,080,000
Stock Issued During Period, Shares, Issued for Services (in Shares)	511,000
Stock Issued During Period, Value, Issued for Services	$ 183,608							$ 1,263,608
Debt Conversion, Original Debt, Amount								$ 0	$ 4,824,896
Stock Issued for Cash [Member]
NOTE 8 STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares)							125,000
Stock Issued During Period, Value, New Issues							$ 25,000		25,000
Stock Issued for Warrant Exercise [Member]
NOTE 8 STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities (in Shares)					750,000
Proceeds from Warrant Exercises					$ 60,000
Stock Issued for Warrant Exercise #2 [Member]
NOTE 8 STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities (in Shares)				1,000,000
Proceeds from Warrant Exercises				$ 60,000
Stock Issued for Services [Member]
NOTE 8 STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services (in Shares)			119,000
Stock Issued During Period, Value, Issued for Services			$ 53,548						53,548
Stock Issued for Cash #2 [Member]
NOTE 8 STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares)			1,000,000
Stock Issued During Period, Value, New Issues			$ 500,000						500,000
Stock Issued for Services #2 [Member]
NOTE 8 STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services (in Shares)		1,888,476
Stock Issued During Period, Value, Issued for Services		$ 37,770							$ 37,770
Convertible Debt [Member]
NOTE 8 STOCKHOLDERS' EQUITY (Details) [Line Items]
Debt Conversion, Converted Instrument, Shares Issued (in Shares)						12,470,900
Gains (Losses) on Restructuring of Debt						$ 4,322,155
Principal [Member]
NOTE 8 STOCKHOLDERS' EQUITY (Details) [Line Items]
Debt Conversion, Original Debt, Amount						$ 300,000

NOTE 9 STOCK OPTIONS AND WAR

NOTE 9 STOCK OPTIONS AND WARRANTS (Details) - Schedule of Stockholders' Equity Note, Warrants or Rights - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Schedule of Stockholders' Equity Note, Warrants or Rights [Abstract]
Number of Shares, Outstanding	0	1,750,000
Weighted-Average Price per Share, Outstanding (in Dollars per share)	$ 0	$ 0.15
Number of Shares, Granted	0	0
Number of Shares, Exercised	0	0
Weighted-Average Price per Share, Exercised (in Dollars per share)	$ 0
Number of Shares, Cancelled or Expired		(1,750,000)
Weighted-Average Price per Share, Cancelled or Expired (in Dollars per share)		$ 0.15
Number of Shares, Outstanding	0	0
Weighted-Average Price per Share, Outstanding (in Dollars per share)	$ 0	$ 0

NOTE 10 INCOME TAXES (Details)

NOTE 10 INCOME TAXES (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards	$ 17,943,000
Operating Loss Carryforwards, Expiration Year	2,036

NOTE 10 INCOME TAXES (Detail

NOTE 10 INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Schedule of Deferred Tax Assets and Liabilities [Abstract]
Total deferred tax assets	$ 7,177,000	$ 6,327,000
Less valuation allowance	(7,177,000)	(6,327,000)
Net deferred tax asset	$ 0	$ 0

NOTE 10 INCOME TAXES (Deta48

NOTE 10 INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities Reported in Financial Statements - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Schedule of Deferred Tax Assets and Liabilities Reported in Financial Statements [Abstract]
Noncurrent deferred tax asset	$ 0	$ 0
Current deferred tax liability	0	0
Net deferred tax asset (liability)	$ 0	$ 0

NOTE 10 INCOME TAXES (Deta49

NOTE 10 INCOME TAXES (Details) - Schedule of Components of Income Tax Expense (Benefit) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Schedule of Components of Income Tax Expense (Benefit) [Abstract]
Noncurrent deferred tax asset	$ 0	$ 0
Current deferred tax liability	0	0
Net deferred tax asset (liability)	$ 0	$ 0

NOTE 12 SUBSEQUENT EVENTS (Deta

NOTE 12 SUBSEQUENT EVENTS (Details) - USD ($)	Apr. 14, 2017	Mar. 31, 2017	May 31, 2016	Dec. 31, 2016	Dec. 31, 2015
NOTE 12 SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services			511,000
Stock Issued During Period, Value, Issued for Services			$ 183,608	$ 1,263,608
Debt Conversion, Original Debt, Amount				$ 0	$ 4,824,896
Subsequent Event [Member]
NOTE 12 SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services	51,750	196,000
Stock Issued During Period, Value, Issued for Services	$ 17,201	$ 37,770
Debt Conversion, Original Debt, Amount		$ 10,000
Debt Conversion, Converted Instrument, Shares Issued		341,000