Greenfield Farms Food (GRAS) 10-Q 19 Jul 19 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2017	Jul. 15, 2019
Document And Entity Information
Entity Registrant Name	Greenfield Farms Food, Inc.
Entity Central Index Key	0001440517
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Current Reporting Status	No
Document Period End Date	Mar. 31, 2017
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2017
Entity Shell Company	false
Entity Common Stock Shares Outstanding		3,403,855,330

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Current Assets
Cash	$ 20,871	$ 25,725
Credit card receivables	6,890	7,966
Inventory	33,848	33,848
Other current assets	1,025
Total Current Assets	62,634	67,539
Property and Equipment
Equipment, computer hardware and software	187,933	187,933
Accumulated depreciation	(145,741)	(140,093)
Property and equipment, net	42,192	47,840
Other Assets
Security deposits	4,128	4,128
Total Assets	108,954	119,507
Current Liabilities
Accounts payable and accrued expenses	80,360	107,162
Accrued wages and payroll expenses	15,313	18,281
Accrued interest	153,477	129,455
Derivative liability	2,182,954	1,376,717
Notes payable	81,000	103,200
Notes payable - related parties	506,242	640,892
Convertible notes payable, net of debt discount	327,628	349,885
Total Liabilities	3,346,974	2,725,592
Stockholders' Deficit
Preferred stock, par value $.001 50,000,000 shares authorized
Common stock, par value $.001 6,450,000,000 shares authorized; 2,465,247,199 and 1,867,911,083 shares issued and outstanding, respectively	2,465,247	1,867,911
Additional paid-in capital	(595,563)	(103,784)
Accumulated deficit	(5,107,846)	(4,370,355)
Total Stockholders' Deficit	(3,238,020)	(2,606,085)
Total Liabilities and Stockholders' Deficit	108,954	119,507
Convertible Preferred Stock A [Member]
Stockholders' Deficit
Preferred stock, par value $.001 50,000,000 shares authorized	97	97
Convertible Preferred Stock B [Member]
Stockholders' Deficit
Preferred stock, par value $.001 50,000,000 shares authorized	44	44
Convertible Preferred Stock D Member
Stockholders' Deficit
Preferred stock, par value $.001 50,000,000 shares authorized	1	1
Convertible Preferred Stock E Member
Stockholders' Deficit
Preferred stock, par value $.001 50,000,000 shares authorized
Convertible Preferred Stock F Member
Stockholders' Deficit
Preferred stock, par value $.001 50,000,000 shares authorized

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2017	Dec. 31, 2016
Stockholders' Deficit
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	6,450,000,000	6,450,000,000
Common stock, shares issued	2,465,247,199	1,867,911,083
Common stock, shares outstanding	2,465,247,199	1,867,911,083
Convertible Preferred Stock A [Member]
Stockholders' Deficit
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares issued	96,623	96,623
Preferred stock, shares outstanding	96,623	96,623
Convertible Preferred Stock B [Member]
Stockholders' Deficit
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares issued	44,000	44,000
Preferred stock, shares outstanding	44,000	44,000
Convertible Preferred Stock D Member
Stockholders' Deficit
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares issued	1,000	1,000
Preferred stock, shares outstanding	1,000	1,000
Convertible Preferred Stock E Member
Stockholders' Deficit
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Convertible Preferred Stock F Member
Stockholders' Deficit
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares issued
Preferred stock, shares outstanding

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Sales
Food and beverage	$ 300,430	$ 353,413
Vending receipts	231	2,634
Total sales	300,661	356,047
Cost of Goods Sold	272,876	323,472
Gross Profit	27,785	32,575
Operating Expenses
Legal, accounting and professional fees	914	21,774
Rent	12,950	11,700
Depreciation	5,648	5,155
General and administrative expenses, other	30,206	65,383
Total Operating Expenses	49,717	104,012
Loss From Operations	(21,932)	(71,437)
Other Expenses (Income)
Interest expense	65,339	66,195
Derivative expense (income)	650,220	(78,072)
Total Other Expenses (Income), net	715,559	(11,877)
Loss Before Provision for Income Tax	(737,491)	(59,560)
Provision for Income Tax
Net Loss	$ (737,491)	$ (59,560)
Weighted Average Number of Shares Outstanding:
Basic and Diluted	2,342,375,049	905,846,969
Net Loss per Share:
Basic and Diluted	$ 0	$ 0

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash Flows from Operating Activities
Net loss	$ (737,491)	$ (59,560)
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:
Depreciation	5,648	5,155
Amortization of deferred financing costs		2,000
Amortization of discount on debt	34,946	50,321
Derivative liabiity expense (income)	650,220	(78,072)
Changes in Assets and Liabilities
Increase in other assets	(1,025)
(Increase) decrease in credit card receivable	1,076	(2,614)
Increase in deferred debt charges		(3,000)
Increase (decrease) in accounts payable	(26,802)	16,758
Increase in accrued expenses	25,025	6,054
Net Cash used in Operating Activities	(48,403)	(62,957)
Cash Flows from Financing Activities:
Proceeds from notes payable - related parties, net		49,023
Proceeds from convertible notes payable	234,600	33,000
Payments of notes payable - related parties, net	(134,651)
Payments of notes payable	(22,200)	(300)
Payments on convertible notes payable	(34,200)	(4,367)
Net Cash Provided by Financing Activities	43,549	77,356
Net Increse (Decrease) in Cash	(4,854)	14,399
Cash - Beginning	25,725	54,423
Cash End of Period	20,871	68,822
Supplemental Cash Flow Information:
Cash paid for interest	2,400	17
Cash paid for income taxes
Non-Cash Investing and Financing Activities:
Interest accrued on convertible notes	26,911	8,663
Debt discount from fair value of embedded derivatives	$ 279,565	$ 20,600
Shares issued for debt and interest on convertible notes	26,974	10,400
Reclassification of derivative liability upon conversion of debt to equity	$ 78,583
Reclassification of derivatives for payments of convertible notes	$ 112,310

NATURE OF BUSINESS

NATURE OF BUSINESS	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 1 - NATURE OF BUSINESS	Greenfield Farms Food, Inc. ("GRAS" or the "Company") was incorporated under the laws of the State of Nevada on June 2, 2008. In October 2013, the Company entered into an Asset Purchase Agreement (the "Agreement") with COHP, LLC ("COHP") through which the Company acquired certain of the assets and liabilities of COHP including the operations of Carmela's Pizzeria ("Carmela's") through a newly formed wholly-owned subsidiary Carmela's Pizzeria CO, Inc., a Colorado corporation. COHP, LLC was formed on May 1, 2011, under the laws of the State of Ohio. Carmela's presently has three Dayton, Ohio area locations offering authentic New York style pizza. Carmela's offers a full- service menu for Dine In, Carry out and Delivery as well as pizza buffets in select stores.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation and Principles of Consolidation The accompanying condensed consolidated financial statements in this report have been prepared by the Company without audit. In the opinion of management, all adjustments necessary to present the financial position, results of operations and cash flows for the stated periods have been made. Except as described below, these adjustments consist only of normal and recurring adjustments. Certain information and note disclosures normally included in the Company’s annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. These condensed unaudited consolidated financial statements should be read in conjunction with a reading of the Company’s financial statements and notes thereto included in the Annual Report for the year ended December 31, 2016, filed with the United States Securities and Exchange Commission (the “SEC”) on July 31, 2018. Interim results of operations for the three months ended March 31, 2017, and 2016, are not necessarily indicative of future results for the full year. Certain amounts from the 2016 period have been reclassified to conform to the presentation used in the current period. The consolidated financial statements for the period include the accounts of the Company and Carmela’s. All intercompany transactions have been eliminated in consolidation. Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. Actual results could differ from those estimates. Fair Value of Financial Instruments The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: · Level 1 - Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. · Level 2 - Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. · Level 3 - Unobservable inputs reflecting the Company's assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The carrying amounts of the Company's financial assets and liabilities, such as cash, prepaid expenses, other current assets, accounts payable and accrued expenses, certain notes payable and notes payable - related party, approximate their fair values because of the short maturity of these instruments. The following table represents the Company’s financial instruments that are measured at fair value on a recurring basis as of March 31, 2017 and December 31, 2016 for each fair value hierarchy level: March 31, 2017 Derivative Liabilities Total Level I $ - $ - Level II $ - $ - Level III $ 2,182,954 $ 2,182,954 December 31, 2016 Level I $ - $ - Level II $ - $ - Level III $ 1,376,717 $ 1,376,717 Credit risk adjustments are applied to reflect the Company's own credit risk when valuing all liabilities measured at fair value. The methodology is consistent with that applied in developing counterparty credit risk adjustments, but incorporates the Company's own credit risk as observed in the credit default swap market. Cash The Company considers all highly liquid investments with an original term of three months or less to be cash equivalents. We held no cash equivalents as of March 31, 2017, and December 31, 2016. Cash balances may, at certain times, exceed federally insured limits. If the amount of a deposit at any time exceeds the federally insured amount at a bank, the uninsured portion of the deposit could be lost, in whole or in part, if the bank were to fail. Property and Equipment Property and equipment is stated at historical cost less accumulated depreciation. Depreciation is provided using the straight-line method over the three to five year estimated useful lives of the assets. Revenue Recognition The Company records revenue when all of the following have occurred: (1) persuasive evidence of an arrangement exists, (2) the product/service is delivered, (3) the sales price to the customer is fixed or determinable, and (4) collectability of the related customer receivable is reasonably assured. There is no stated right of return for products/services. Reclassifications Certain accounts and financial statement captions in the prior periods have been reclassified to conform to the current period financial statements. Income Taxes The Company utilizes the asset and liability method of accounting for income taxes. Under the asset and liability method deferred tax assets and liabilities are determined based on the differences between financial reporting basis and the tax basis of the assets and liabilities and are measured using enacted tax rates and laws that will be in effect, when the differences are expected to reverse. An allowance against deferred tax assets is recognized, when it is more likely than not, that such tax benefits will not be realized. Stock-Based Compensation Stock-based compensation is accounted for at fair value in accordance with ASC 718. To date, the Company has not adopted a stock option plan and has not granted any stock options. For the three months ended March 31, 2017, and 2016, the Company had not issued any stock-based payments to its employees. Basic Income (Loss) Per Share Basic income (loss) per share is calculated by dividing the Company's net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company's net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. As of March 31, 2017, and 2016, the Company’s outstanding convertible debt is convertible into approximately 15,983,302,143 and 8,228,986,111, shares of common stock, respectively. Additionally, as of March 31, 2017, and 2016, there were warrants outstanding to purchase 179,886 shares of common stock. Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of it financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Monte Carlo simulations to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. Dividends The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during any of the periods shown. Advertising Costs The Company's policy regarding advertising is to expense advertising when incurred. The Company incurred advertising expense of $6,352 and $7,463 for the three months ended March 31, 2017, and 2016, respectively. Impairment of Long-Lived Assets The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell. Recent Accounting Pronouncements In May 2014, Financial Accounts Standards Board (“FASB”) issued ASU No. 2014-09 , “Revenue from Contracts with Customers” (“ASU 2014- Revenue Recognition ASU 2014-09 provides that an entity should apply a five-step approach for recognizing revenue, including (1) identifying the contract with a customer; (2) identifying the performance obligations in the contract; (3) determining the transaction price; (4) allocating the transaction price to the performance obligations in the contract; and (5) recognizing revenue when, or as, the entity satisfies a performance obligation. Also, the entity must provide various disclosures concerning the nature, amount and timing of revenue and cash flows arising from contracts with customers. The Company is currently working through the assessment phase of implementing this guidance. In February 2016, FASB issued Accounting Standards Update (“ASU”) 2016-02, “Leases (Topic 842)”. Under this guidance, an entity is required to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. This guidance offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. This guidance is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period, and requires a modified retrospective adoption, with early adoption permitted. The Company does not anticipate this ASU having a material impact on the Company’s consolidated financial statements. In June 2018, the FASB issued ASU No. 2018-07 “Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.” These amendments expand the scope of Topic 718, Compensation - Stock Compensation (which currently only includes share-based payments to employees) to include share-based payments issued to nonemployees for goods or services. Consequently, the accounting for share-based payments to nonemployees and employees will be substantially aligned. The ASU supersedes Subtopic 505-50, Equity - Equity-Based Payments to Non-Employees. The guidance is effective for public companies for fiscal years, and interim fiscal periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted, but no earlier than a company’s adoption date of Topic 606, Revenue from Contracts with Customers. The Company does not anticipate this ASU having a material impact on the Company’s consolidated financial statements. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the Securities Exchange Commission (the "SEC") did not or are not believed by management to have a material impact on our present or future consolidated financial statements.

INVENTORIES

INVENTORIES	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 3 - INVENTORIES	Inventory, consisting of food and beverages, is stated at the lower of cost or market and was $33,848 as of March 31, 2017, and December 31, 2016.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 4 - PROPERTY AND EQUIPMENT	Property and equipment is recorded at cost and consisted of the following at March 31, 2017 and December 31, 2016: March 31, 2017 December 31, 2016 Equipment $ 187,933 $ 187,933 Less: Accumulated depreciation (145,741 ) (140,093 ) Property and equipment, net $ 42,192 $ 47,840 Depreciation expense was $5,648 and $5,155 for the three months ended March 31, 2017 and 2016, respectively.

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 5 - NOTES PAYABLE	In October 2013, COHP assumed a $50,000 promissory note issued by GRAS on May 26, 2011 to Cross Border Capital, LLC. (“Cross Border”). The note is secured by the Company's common stock and was due on January 26, 2012. The note is currently in default and the default interest rate is 12%. Total interest expense was $2,862 and $1,479 for the three months ended March 31, 2017, and 2016, respectively. On December 15, 2016, Cross Border filed a complaint in the State of North Carolina, County of Mecklenburg, for non-payment of the note. On November 17, 2017 Cross Border was granted a judgment against the Company in the amount of $115,234, inclusive of attorney fees. On May 11, 2018, the Company and Cross Border entered into a $85,000 promissory note (the “Promissory Note”) to resolve the matter. The terms of repayment of the Promissory Note are eight payments of $5,000 each beginning on May 14, 2018 and on the 14 th During the year ended December 31, 2016, the Company issued two notes (the “2016 Notes”) in the aggregate of $22,200, and the Company recorded interest expense of $2,400 for the year ended December 31, 2016. In January 2017, the Company paid the 2016 Notes in full. The activity for the three months ended March 31, 2017, and the year ended December 31, 2016, is as follows: March 31, 2017 December 31, 2016 Beginning balance $ 103,200 $ 81,300 Advances - 22,200 Payments (22,200 ) (300 ) $ 81,000 $ 103,200

NOTES PAYABLE - RELATED PARTIES

NOTES PAYABLE - RELATED PARTIES	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 6 - NOTES PAYABLE - RELATED PARTIES	Entities controlled by the members of COHP have loaned monies to COHP for working capital purposes. The loans are non-interest bearing and have no specific terms of repayment. A related party loan from KB Air is secured by all the assets of the Company. The activity for the three months ended March 31, 2017 and the year ended December 31, 2016 is as follows: March 31, 2017 December 31, 2016 Beginning balance $ 640,892 $ 483,932 Advances, net 609,570 286,053 Payments (744,220 ) (152,000 ) $ 506,242 $ 640,892

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 7 - CONVERTIBLE NOTES PAYABLE	On October 29, 2013, the Company issued a convertible promissory note to Cresthill Associates (“Cresthill”) in the principal amount of $25,000 with an interest rate of 8% (12% default rate in effect) per annum due on October 29, 2014, in payment of a $25,000 fee for work performed to complete the acquisition of the assets of Carmela's Pizzeria. This note is convertible by the holder at any time at 45% of the lowest trading price in the ninety trading days before the conversion beginning six months from the issue date. During the year ended December 31, 2014, $12,500 of this note was sold to Beaufort Capital Partners, LLC (“Beaufort”). As of March 31, 2017, and December 31, 2016, the remaining balance of the note was $12,500 payable to Beaufort. In November 2013, the Company issued a convertible promissory note to Asher Enterprises, Inc. (“Asher”) in the principal amount of $22,500 with an interest rate of 8% (12% default rate in effect) per annum due on August 27, 2014. The note is convertible by the holder after 180 days at 45% of the lowest trading price in the thirty trading days before the conversion. In 2014, $13,500 was converted and $9,000 of the note was sold to CareBourn Capital LP (“Carebourn”). As of March 31, 2017, and December 31, 2016, the remaining balance of the note was $9,000 payable to CareBourn. On December 9, 2013, the Company issued a convertible promissory note to Carebourn in the principal amount of $5,000 with an interest rate of 8% (12% default rate in effect) per annum due on June 9, 2014. This note is convertible by the holder at any time at 50% of the average of the three lowest trading prices in the ten trading days before the conversion. During the year ended December 31, 2014, CareBourn sold the note to Booski Consulting LLC, a Minnesota limited liability company (“Booski MN”). On April 5, 2015 Booski MN sold the note to Booski Consulting LLC, a Florida limited liability company (“Booski FL”). As of March 31, 2017, and December 31, 2016, the remaining balance of the note was $1,023. In January 2014, the Company issued a total of $10,000 in convertible promissory notes to Carebourn with an interest rate of 8% (12% default rate in effect) per annum due in July 2014. These notes are convertible by the holder at any time at 45% of the average of the three lowest trading prices in the ten trading days before the conversion. During the year ended December 31, 2015, Carebourn sold the remaining principal of the note to Booski MN. On April 5, 2015 Booski MN sold the note to Booski FL. During the three months ended March 31, 2017, $2,142 of principal was converted into 47,603,583 shares of common stock at a conversion price of $0.00004. As of March 31, 2017, and December 31, 2016, the remaining balance of the note was $3,202 and $5,344, respectively. On April 7, 2014, the Company issued a convertible promissory note to Adar Bays LLC (“Adar Bays”) in the principal amount of $37,000 with an interest rate of 8% (16% default rate in effect) per annum due on April 1, 2015. The note is convertible by the holder at 50% of the lowest closing bid price in the ten trading days before the conversion. As of March 31, 2017, and December 31, 2016, the remaining principal balance of the note was $15,842. On April 17, 2014, the Company issued a convertible promissory note to Beaufort in the principal amount of $25,000 with an interest rate of 10% (15% default rate in effect) per annum due on October 17, 2014. The note is convertible by the holder at 40% of the lowest closing bid price in the twenty trading days before the conversion. As of March 31, 2017, and December 31, 2016, the remaining balance of the note was $14,655. On July 15, 2014, the Company issued a convertible promissory note to Gregory Galanis for services rendered in the principal amount of $13,500 with an interest rate of 8% (12% default rate in effect) per annum due on April 15, 2015., The note is convertible by the holder at 45% of the lowest closing bid price in the ninety trading days before the conversion. As of March 31, 2017, and December 31, 2016, the remaining balance of the note was $13,500. On September 1, 2014, the Company issued a convertible promissory note to Cresthill for services rendered in the principal amount of $12,500 with an interest rate of 8% (18% default rate in effect) per annum due on July 1, 2015. The note is convertible by the holder at 45% of the lowest closing bid price in the thirty trading days before the conversion. During the year ended December 31, 2015, the note was sold to Codes Capital. As of March 31, 2017, and December 31, 2016, the remaining balance of the note was $9,650. On October 9, 2014, the Company issued a convertible promissory note to LG Capital in the principal amount of $26,500 with an interest rate of 8% (24% default rate in effect) per annum due on October 9, 2015. The note is convertible by the holder at 50% of the lowest closing bid price in the ten trading days before the conversion. During the three months ended March 31, 2017, $10,240 of principal and $3,971 of interest were converted into 284,224,200 shares of common stock at a conversion price of $0.00005. As of March 31, 2017, and December 31, 2016, the remaining balance of the note was $9,335 and $19,575, respectively. On October 9, 2014, the Company issued a back-end convertible promissory note to LG Capital in the principal amount of $26,500 with an interest rate of 8% (24% default rate in effect) per annum due on October 9, 2015. The note was funded on April 14, 2015. The note is convertible by the holder at 50% of the lowest closing bid price in the ten trading days before the conversion. As of March 31, 2017, and December 31, 2016, the remaining balance of the note was $23,200. On November 3, 2014, the Company issued a convertible promissory note to Beaufort in the principal amount of $12,500 due on May 3, 2015, with an interest rate of 5% per annum, which accrues only in the event of a default and only from such default date until the note is paid in full. The note is convertible by the holder at 55% of the lowest closing bid price in the ninety trading days before the conversion. As of March 31, 2017, and December 31, 2016, the remaining balance of the note is $12,500. During the year ended December 31, 2014, there were three convertible notes in the aggregate of $13,100 issued to the Gulfstream 1998 Irrevocable Trust (the “Trust”) with an interest rate of 8% (18% default rate in effect) per annum. These notes are convertible at 45% of the lowest trading price in the thirty trading days before the conversion. During the year ended December 31, 2015, the notes were sold by the Trust to Codes Capital LLC (“Codes Capital”). As of March 31, 2017, and December 31, 2016 the balance of the notes sold to Codes Capital was $13,100. On February 9, 2015, the Company issued a convertible promissory note to CareBourn in the principal amount of $73,000 due on December 27, 2015, with an interest rate of 12% (22% default rate in effect) per annum. The note is convertible by the holder at 40% of the three lowest closing bid prices in the ten trading days before the conversion. During the three months ended March 31, 2017, $10,620 of principal was converted into 265,508,333 shares of common stock at a conversion price of $0.00004. As of March 31, 2017, and December 31, 2016, the remaining balance of the note was $59,376 and $69,996, respectively. On April 1, 2015, the Company issued a convertible promissory note to SoFran, LLC in the principal amount of $50,000 due on January 1, 2015, with an interest rate of 12% per annum. This note was issued as part of a consulting contract entered into with SoFran, LLC for services to be rendered in connection with the Company's plans to set up a national franchising program. The note is convertible by the holder at 40% of the three lowest closing bid prices in the ten trading days before the conversion. As of March 31, 2017, and December 31, 2016, the remaining balance of the note was $50,000. At varying times in 2015, the Company issued convertible promissory notes to Cresthill in the aggregate principal amount of $31,500 due at various times through August 2016, with an interest rate of 8% per annum (12% default rate in effect), in exchange for amounts payable to Cresthill for services rendered. The notes are convertible by the holder at 45% of the lowest last sales price in the thirty trading days before the conversion. During the three months ended March 31, 2017, Cresthill sold the notes to Carebourn. As of March 31, 2017, and December 31, 2016, the remaining balance of the notes was $31,500. On July 20, 2015, the Company issued a convertible promissory note to CareBourn in the principal amount of $15,500 due on April 20, 2016, with an interest rate of 12% (22% default rate in effect) per annum. The note is convertible by the holder after 180 days at 40% of the three lowest closing bid prices in the ninety trading days before the conversion. As of March 31, 2017, and December 31, 2016, the remaining balance of the note was $15,500. On March 4, 2016, the Company issued a convertible promissory note to CareBourn in the principal amount of $33,000 due on December 4, 2016, with an interest rate of 12% (22% default rate in effect) per annum. The note is convertible by the holder at 40% of the three lowest closing bid prices in the ninety trading days before the conversion. As of March 31, 2017, and December 31, 2016, the remaining balance of the note was $33,000. On January 3, 2017, the Company issued a Convertible Promissory Note dated December 30, 2016 (“Note”) in the principal amount of $279,565 with an interest rate of 12% (22% default rate in effect) per annum, due December 30, 2018 to CareBourn (the “Carebourn Note”). The Carebourn Note requires daily payments of principal and/or interest of $600. Any amount of principal or interest on this Note that is not paid following an event of default pursuant to the terms of the Note shall bear interest at the rate of twenty-two percent (22%) per annum until the same is paid. The Conversion Price shall be 40% multiplied by the Market Price (representing a discount rate of 60%). Market Price means the average of the lowest Trading Price for the Common Stock during the twenty (20) Trading Day period ending on the latest complete Trading Day prior to the Conversion Date. Lenders fees and costs of $44,965 were recorded for net proceeds to the Company of $234,600. The embedded conversion feature included in the note resulted in an initial debt discount of $279,565, an initial derivative expense of $638,503 and an initial derivative liability of $918,068. For the three months ended March 31, 2017, amortization of the debt discount of $34,946 was charged to interest expense. During the three months ended March 31, 2017, $34,200 of principal payments were made and the remaining balance of the note as of March 31, 2017 is $245,365. Total interest expense on these notes was $26,911 and $8,663 for the three months ended March 31, 2017 and 2016, respectively. A summary of the convertible notes payable balance as of March 31, 2017, and December 31, 2016, is as follows: March 31, 2017 December 31, 2016 Principal balance $ 572,247 $ 349,884 Unamortized discount 244,619 - Ending balance, net $ 327,628 $ 349,884 The following is a roll-forward of the Company’s convertible notes and related discounts for the three months ended March 31, 2017 and the year ended December 31, 2016: Principal Balance Debt Discounts Total Balance January 1, 2016 $ 359,733 $ (40,349 ) $ 319,384 New issuances 33,000 (61,100 ) (28,100 ) Accrued interest added to convertible notes 730 - 730 Conversions (39,212 ) - (39,212 ) Cash payments (4,367 ) - (4,367 ) Amortization - 101,449 101,449 Balance December 31, 2016 349,884 -0- 349,884 New issuances 279,565 (279,565 ) -0- Conversions (23,002 ) - (23,002 ) Cash payments (34,200 ) - (34,200 ) Amortization - 34,946 34,946 Balance at March 31, 2017 $ 572,247 $ 244,619 $ 327,628

DERIVATIVE LIABILITY

DERIVATIVE LIABILITY	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 8 - DERIVATIVE LIABILITY	The Company determined that the conversion features of the convertible notes represented embedded derivatives since the Notes are convertible into a variable number of shares upon conversion. See Note 7. Accordingly, the notes are not considered to be conventional debt under EITF 00-19 and the embedded conversion feature is bifurcated from the debt host and accounted for as a derivative liability. Accordingly, the fair value of these derivative instruments are recorded as liabilities on the consolidated balance sheet with the corresponding amount recorded as a discount to each Note, with any excess of the fair value of the derivative component over the face amount of the note recorded as an expense on the issue date. Such discounts are amortized from the date of issuance to the maturity dates of the Notes. The change in the fair value of the derivative liabilities are recorded in other income or expenses in the condensed consolidated statements of operations at the end of each period, with the offset to the derivative liabilities on the balance sheet. See Note 7. During the three months ended March 31, 2017, the Company valued the new derivative liabilities at inception at $918,068 and for all convertible notes at March 31, 2017, and December 31, 2016, at $2,182,954 and $1,376,717, respectively. The Company used the Monte Carlo simulation valuation model with the following assumptions at inception; a risk-free interest rate of 1.22% and volatility of 369%, at March 31, 2017, a risk-free interest rate range of .91% to 1.21% and volatility of 312% to 317% and for the year ended December 31, 2016; a risk-free interest rate of .76% and volatility of 225%. A summary of the activity related to derivative liabilities for the three months ended March 31, 2017, and the year ended December 31, 2016, is as follows: March 31, 2017 December 31, 2016 Beginning Balance $ 1,376,717 $ 572,565 Initial Derivative Liability 918,068 89,176 Reclassification for note conversions (78,583 ) (100,595 ) Reclassification for note payments (112,310 ) (3,135 ) Fair Value Change 79,062 812,206 Ending Balance $ 2,182,594 $ 1,376,717 For the three months ended March 31, 2017, the Company recorded derivative expense of $650,220 consisting of the initial derivative expense of $683,468, the above fair value change of $79,062 offset by $112,310 of reclassifications to derivative income for note repayments. For the three months ended March 31, 2016, there was a credit of derivative expense of $78,072 and was comprised of the initial derivative expense of $4,689 and the fair value change of a credit of $82,761.

CAPITAL STOCK

CAPITAL STOCK	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 9 - CAPITAL STOCK	Common Stock The Company has authorized 6,450,000,000 common shares with a par value of $0.001 per share. 2017 Common Stock Issuances During the three months ended March 31, 2017, the Company issued 597,336,116 shares of common stock upon conversion of $23,002 in principal and $3,971 of accrued interest on convertible notes representing a value of approximately $0.00005 per share. As of March 31, 2017, there are 2,465,247,199 shares of common stock issued and outstanding. Preferred Stock The Company has authorized 50,000,000 shares of preferred stock par value $0.001. The Company authorized 100,000 Series A preferred shares and issued 96,623 Series A shares. The Series A shares have immediate voting rights equivalent to 7,000 shares of common stock for each Series A share and may be converted after a minimum one-year hold at the same rate. The terms called for no conversion or Series A shares coming into the market from these sources until March 28, 2012 at the earliest. As of March 31, 2017, and December 31, 2016, no conversion have taken place and 96,623 shares remain outstanding. On July 15, 2013, the board of directors of the Company authorized the creation of the Series B Convertible Preferred Stock, which consists of up to 100,000 shares of preferred stock with par value of $0.001 per share and a stated value of $1.00 per share. A total of 44,000 shares of Series B Preferred Stock were issued on the conversion of debt payable. The Series B Convertible Preferred is convertible to common stock at 100% of the stated value divided by 45% of the lowest trading price of the Company's common stock for the 90 trading days immediately preceding the Conversion Date. The Series B Preferred Stock has voting rights on an as if converted basis on the date of any vote to come before the Company's shareholders. As of March 31, 2017, and December 31, 2016, 44,000 shares remain outstanding. Effective September 22, 2014, the Board of Directors of the Company approved the issuance of 1,000 shares of Series D Preferred Stock to Mr. Ronald Heineman, our former Chief Executive Officer, in consideration for services rendered to the Company and continuing to work for the Company without receiving significant payment for services and without the Company having the ability to issue shares of common stock as the Company did not have sufficient authorized but unissued shares of common stock to allow for any such issuances. As a result of the issuance of the Series D Preferred Stock shares, Mr. Heineman obtained voting rights over the Company's outstanding voting stock on September 24, 2014, which provided him the right to vote up to 51% of the total voting shares able to vote on any and all shareholder matters. As a result, Mr. Heineman was able to exercise majority control in determining the outcome of all corporate transactions or other matters, including the election of Directors, mergers, consolidations, the sale of all or substantially all of our assets, and also the power to prevent or cause a change in control. The interests of Mr. Heineman may differ from the interests of the other stockholders and thus result in corporate decisions that are adverse to other shareholders. Additionally, it may be impossible for shareholders to remove Mr. Heineman as an officer or Director of the Company due to the Super Majority Voting Rights. In the event Mr. Heineman is no longer acting as Chief Executive Officer of the Corporation, the shares of Series D Preferred Stock shall automatically, without any action on the part of any party, or the Corporation, be deemed cancelled in their entirety. As of March 31, 2017, and December 31, 2016, all 1,000 shares were outstanding. As a result of Mr. Heineman’s resignation on November 28, 2017 as CEO of the Company, the shares of Series D Preferred Stock have been cancelled. Warrants In connection with the acquisition in 2013 of the assets of Carmela's Pizzeria, COHP, LLC and its assigns received warrants to purchase a total of 179,886 shares of the Company's common stock for a period of five years in the amounts and exercise prices as follows: 59,962 at $3.00; 59,962 at $6.00; and 59,962 at $7.50. A summary of the activity of the Company's outstanding warrants at March 31, 2017 and December 31, 2016 is as follows: Warrants Weighted-average exercise price Weighted-average grant date fair value Outstanding and exercisable at January 1, 2016 179,886 $ 5.50 $ 2.82 Outstanding and exercisable at December 31, 2016 179,886 $ 5.50 $ 2.82 Outstanding and exercisable at March 31, 2017 179,886 $ 5.50 $ 2.82 The following table sets forth the exercise price range, number of shares, weighted average exercise price and remaining contractual lives of the warrants by groups as of March 31, 2017: Exercise price range Number of warrants outstanding Weighted-average exercise price Weighted-average remaining life $ 3.00 59,962 $ 3.00 1.58 years $ 6.00 59,962 6.00 1.58 years $ 7.50 59,962 7.50 1.58 years 179,886 $ 5.50 1.58 years

COMMITMENTS

COMMITMENTS	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 10 - COMMITMENTS	The Company leases its restaurant facilities under certain leases with varied expiration dates. Certain leases provide for the payment of taxes and operating costs, such as insurance and maintenance in addition to the base rental payments. Aggregate minimum annual rental payments under the non-cancelable operating leases are as follows: Remainder for year ended December 31, 2017 $ 43,825 2018 59,600 2019 60,200 2020 50,600 2021 50,825 Thereafter 83,200 Total $ 348,250 Rent expense was $12,950 and $11,700 for the three months ended March 31, 2017, and 2016, respectively.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 11 - RELATED PARTY TRANSACTIONS	As more fully disclosed in Note 6 – Notes Payable Related Parties, certain officers, directors and stockholders have loaned the Company funds from time-to-time. Information regarding these loans can be found in Note 6.

GOING CONCERN AND MANAGEMENT_S

GOING CONCERN AND MANAGEMENT’S PLANS	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 12 - GOING CONCERN AND MANAGEMENT’S PLANS	The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has not yet realized significant revenues from operations, recognized significant losses in 2016 and 2015, and is in need of working capital in order to grow its operations. This raises substantial doubt about the Company's ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with loans from directors, potential private placements of common stock, debt convertible into common stock and by obtaining extended payment terms from certain vendors. On January 4, 2018, entered into an Asset Purchase Agreement (the “APA”) with Ngen Technologies USA Corp, (“Ngen”), a Texas corporation, Clifford Rhee (“Rhee”) and Edward Carter (“Carter”), whereby the Company, purchased assets of Ngen related to Ngen’s automotive technology Business. Also, on January 4, 2018, the Company entered into a Spin Out Agreement with Mr. Heineman (the “Buyer”), whereby the Buyer agreed to acquire Carmela’s from the Company in exchange for the Buyer assuming $193,283 of the Company’s debt obligations. On January 16, 2018, the Company entered into an Asset Purchase Agreement (the “Agreement”) with Ngen and Ngen Technologies Korea, LTD. (“Nkor”), whereby the Company purchased assets of Ngen related to Nkor’s design and manufacturing of proprietary 3D mobile display module for the smartphone and other telecom OEM’s. The 3D module once installed during the MCD or OLED manufacturing stage, allows the display of 3D content without the use of 3D glasses (the “NKOR Business”). Effective June 26, 2019, the Company entered into and completed a share exchange agreement (the "Share Exchange Agreement") with Ngen, the common stock shareholders of Ngen (the “Ngen Shareholders”) and Rhee and Carter. Ngen, through its’ wholly owned subsidiary Nkor, invents designs and develops innovative technologies and owns or licenses over 30 patents. Current products include state-of-art automotive muffler/silencer technologies and proprietary 3D mobile display module for smart phones and other telecommunication original equipment manufacturers. Ngen engages in the business of 3D technologies including automotive, mobile and display. Pursuant to the above asset purchase agreements transactions with Ngen and Nkor, the Company is now focused on the production and delivery of products related to the automotive technology business and the 3D mobile business. Based on the acquisition of NGEN and NKOR, its’ wholly owned subsidiary, the Company will also now be focused on the commercialization of all the intellectual property, owned or licensed by NGEN and NKOR

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 13 - SUBSEQUENT EVENTS	From April 1, 2017 to the filing of this report, a total of 938,608,398 shares of common stock were issued upon the conversion of $31,519 in principal and $8,099 of interest due on certain of the Company's convertible promissory notes representing an average conversion price of $0.00004 per share. On November 17, 2017 Cross Border (See Note 5) was granted a judgment against the Company in the amount of $115,234, inclusive of attorney fees. On May 11, 2018, the Company and Cross Border entered into a $85,000 promissory note (the “Promissory Note”) to resolve the matter. The terms of repayment of the Promissory Note are eight payments of $5,000 each beginning on May 14, 2018 and on the 14 th On November 21, 2017, the Company filed with the Secretary of State of Nevada Amended and Restated Articles of Incorporation (the “Amended and Restated Articles”) that had the effect of increasing the authorized shares of capital stock to 6,500,000,000 and designating 6,450,000,000 shares of the authorized capital stock of the Company as common stock, par value $0.001 and 50,000,000 shares of the authorized capital stock of the Company as preferred stock, par value $0.001, with the powers, preferences and rights, and the qualifications, limitations and restrictions designated by the Company’s board of directors. Effective November 28, 2017, the Board of Directors approved the filing of a Certificate of Designations establishing the designations, preferences, limitations and relative rights of the Company’s Series E Preferred Stock (the “Designation” and the “Series E Preferred Stock”). The Board of Directors authorized the issuance of up to 1,000 shares of Series E Preferred Stock upon the company filing the Certificate of Designation with the Nevada Secretary of State. The terms of the Certificate of Designation of the Series E Preferred Stock include conversion rights that in the aggregate convert to on a post conversion basis, 85% of the Company’s issued and outstanding common stock at the time of conversion. The Series E Preferred Stock is convertible immediately upon the shares of common stock being available to allow for the conversion that results in 85% of the shares of common stock to be owned in the aggregate by the holders of the Series E Preferred Stock. Additionally, the voting rights of the Series E Preferred Stock while outstanding are equal to the as if converted number of shares. On November 29, 2017, the Company filed the Series E Designation with the Nevada Secretary of State. On January 2, 2018, the Company recorded the issuance of 500 shares of Series E Preferred Stock to Rhee and 500 shares of Series E Preferred Stock to Carter in conjunction with the signing of the Asset Purchase Agreement (see below). On June 26, 2019, pursuant to a Share Exchange Agreement (see below), Carter and Rhee each distributed 5 shares of Series E common stock to an unaffiliated Ngen shareholder. As of the date of this report, there are 1,000 shares of Series E Preferred stock issued and outstanding. On November 28, 2017, Mr. Rhee, was appointed Chairman of the Board of Directors (the “BOD”) of the Company, and shall serve until his respective successor is duly elected and qualified. Mr. Rhee was also named the Interim Chief Financial Officer of the Company. On November 28, 2017, Ronald Heineman resigned as the Chief Executive Officer, Chief Financial Officer and Secretary of the Company. As a result of Mr. Heineman’s resignation, the Series D Preferred Stock was cancelled. See Note 9. On November 28, 2017, Mr. Carter, was appointed to the BOD of the Company, and shall serve until his respective successor is duly elected and qualified. Mr. Carter was also named Secretary of the Company. On November 28, 2017, Dr. Jason Koo was named Chief Executive Officer of the Company. Effective December 7, 2017, the Board of Directors approved the filing of the COD establishing the designations, preferences, limitations and relative rights of the Company’s Series F Preferred Stock (the “Series F Preferred Stock”). The Board of Directors authorized the issuance of up to 1,000 shares of Series F Preferred Stock, which the Board agreed to issue to Mr. Rhee or his assigns, upon the company filing the COD with the Nevada Secretary of State. The COD was filed with the Nevada Secretary of State on December 11, 2017. The terms of the COD of the Series F Preferred Stock include the right to vote in aggregate, on all shareholder matters equal to 51% of the total vote (“Super Majority Voting Rights”). The Series F Preferred Stock will be entitled to this 51% voting right no matter how many shares of common stock or other voting stock of the Company are issued or outstanding in the future. On December 19, 2017, Mr. Rhee has pledged the Series F Preferred Stock to Carebourn. On December 19, 2017, the Company issued a Convertible Promissory Note in the principal amount of $552,000 with an interest rate of 12% per annum, due December 19, 2018, to CareBourn (the “Carebourn 2017 Note”). The note carries $72,000 of Original Issue Discount and $25,000 transactional costs to Carebourn. On December 19, 2017, $361,000 was funded with the remaining The Carebourn 2017 Note requires daily payments of principal and/or interest of $500. Any amount of principal or interest on this Note that is not paid following an event of default pursuant to the terms of the Note shall bear interest at the rate of twenty-two percent (22%) per annum until the same is paid. The Conversion Price shall be 50% multiplied by the Market Price (representing a discount rate of 50%). Market Price means the lowest Trading Price for the Common Stock during the twenty-five (25) Trading Day period ending on the latest complete Trading Day prior to the Conversion Date. The Corporation’s obligations under the Note are secured by all of the outstanding shares of GRAS’s Series F Preferred Stock held by its Chairman, Clifford Rhee (see above). A change in control of the Corporation would occur in the event a default is called pursuant to the terms of the Carebourn 2017 Note and if the Series F shares are transferred to Carebourn. On January 4, 2018, entered into an Asset Purchase Agreement (the “APA”) with Ngen. Ngen engages in the business of 3D technologies including automotive, mobile and display. Ngen has also developed new state-of-art automotive muffler/silencer technologies (the “Business”). The Company acquired the automotive technology Business from Ngen in exchange for in the aggregate 1,000 shares of its Series E Preferred Stock. The Series E Preferred Stock is convertible into a number of shares of common stock that equals 85% of the shares issued and outstanding, post conversion. The acquisition included Ngen’s rights under its contracts, licenses, purchase orders, privileges, franchises and agreements, and all assets and property owned and used by Ngen in the Business. On January 16, 2018, the Company entered into Asset Purchase Agreement (the “Agreement”) with Ngen and Nkor. The Company, Ngen and Nkor are referred to as the Parties. Pursuant to the Agreement, the parties agreed that the Company would purchase assets of Ngen related to Nkor’s design and manufacturing of proprietary 3D mobile display module for the smartphone and other telecom OEM’s. The 3D module once installed during the MCD or OLED manufacturing stage, allows the display of 3D content without the use of 3D glasses (the “Nkor Business”). In consideration for the purchase the Company issued a $7 million promissory note (the “Note”) with a balloon maturity date of January 16, 2022. The Note carries a 5% per annum interest rate, with quarterly payments. Ngen and Nkor are controlled by our officers and directors. On November 9, 2018, Rhee resigned from his position as Interim Chief Financial Officer as well as the Chairman of the Board of Directors (the “Board”) of the Company. Also, on November 9, 2018, Mr. Jason Koo resigned from his position as Chief Executive Officer of the Company. On June 21, 2019, the Board appointed Mr. Rhee to the Board as well as named Mr. Rhee the Chief Executive Officer of the Company. The Board is now comprised of Mr. Carter and Mr. Rhee. Effective June 26, 2019, the Company entered into and completed a share exchange agreement (the "Share Exchange Agreement") with Ngen, the Ngen Shareholders and Rhee and Carter, whereby Rhee and Carter, prior to the Share Exchange Agreement, were each the holder of 500 shares of our Series E Preferred Stock. Pursuant to the terms of the Share Exchange Agreement, the Ngen Shareholders transferred and exchanged 100% of the common stock of Ngen in exchange for the allocation of the 1,000 shares of the Series E Preferred Stock (the “Share Exchange”). There were no new shares issued in the Share Exchange Agreement. The Ngen Shareholders, as a group, own 100% of the Series E Preferred Stock and our executive officers and directors, as a group, now own 990 of our Series E Preferred Stock representing 99% of our issued and outstanding shares of Series E Preferred Stock. The Series E Preferred Stock is convertible into 85% of our common stock under certain terms and conditions. Upon completion of the share exchange pursuant to the Share Exchange Agreement, Ngen became our wholly owned subsidiary. Ngen, through its’ wholly owned subsidiary Nkor, invents designs and develops innovative technologies and owns or licenses over 30 patents. Current products include state-of-art automotive muffler/silencer technologies and proprietary 3D mobile display module for smart phones and other telecommunication original equipment manufacturers. Ngen engages in the business of 3D technologies including automotive, mobile and display. On June 28, 2019, we sold Carebourn LLC, a Delaware limited partnership (“Carebourn LLC”) a convertible promissory note in the principal amount of $1,436,128 (the “Note”), pursuant to a Securities Purchase Agreement we entered into with them dated June 28, 2019. The Note bears interest at the rate of 10% per ninety (90) days and principal is due and payable on June 28, 2020. Interest payments of $143,613 are due on or before September 30, 2019, December 31, 2109, March 31, 2020 and June 28, 2020. We paid $100,195 to cover Carebourn’s transactional expenses and $33,007 was paid directly to professional service providers for past due accounting and auditing fees, which were included in the principal amount of the Note. The principal amount of the Note and all accrued interest thereon is convertible at the option of the holder thereof into our common stock at any time beginning October 1, 2019. The conversion price of the Note is equal to 58% of the lowest price quoted on the OTC Markets for the Company’s common stock during the 30 trading days prior to the conversion date. We may prepay in full the unpaid principal and interest on the Note, with at least 20 trading days’ notice, (a) any time prior to the 180th day after the issuance date, by paying 130% of the principal amount of the Note together with accrued interest thereon; and (b) any time beginning on the 181st day after the issuance date and ending on the 364th day after the issuance date, by paying 150% of the principal amount of the Note together with accrued interest thereon. After the expiration of the 364th day after the issuance date, we have no right of prepayment. The Note also contains customary positive and negative covenants. On July 5, 2019, we sold More Capital, LLC (“More”) a convertible promissory note in the principal amount of $215,000 (the “Note”), pursuant to a Securities Purchase Agreement we entered into with them dated July 5, 2019. The Note bears interest at the rate of 10% per ninety (90) days and principal is due and payable on June 28, 2020. Interest payments of $21,500 are due on or before September 30, 2019, December 31, 2019, March 31, 2020 and June 28, 2020. We paid $15,000 to cover More’s transactional expenses which is included in the principal amount of the Note. The principal amount of the Note and all accrued interest thereon is convertible at the option of the holder thereof into our common stock at any time beginning October 1, 2019. The conversion price of the Note is equal to 58% of the lowest price quoted on the OTC Markets for the Company’s common stock during the 30 trading days prior to the conversion date. We may prepay in full the unpaid principal and interest on the Note, with at least 20 trading days’ notice, (a) any time prior to the 180th day after the issuance date, by paying 130% of the principal amount of the Note together with accrued interest thereon; and (b) any time beginning on the 181st day after the issuance date and ending on the 364th day after the issuance date, by paying 150% of the principal amount of the Note together with accrued interest thereon. After the expiration of the 364th day after the issuance date, we have no right of prepayment. The Note also contains customary positive and negative covenants. On July 8, 2019, we sold Carebourn a convertible promissory note in the principal amount of $922,646 (the “Note”), pursuant to a Securities Purchase Agreement we entered into with them dated July 8, 2019. The Note bears interest at the rate of 10% per ninety (90) days and principal is due and payable on July 8, 2020. Interest payments of $92,264 are due on or before September 30, 2019, December 31, 2019, March 31, 2020 and June 28, 2020. We paid $70,146 to cover Carebourn’s transactional expenses and $17,500 was paid directly to professional service providers for accounting and auditing fees, which are included in the principal amount of the Note. The principal amount of the Note and all accrued interest thereon is convertible at the option of the holder thereof into our common stock at any time beginning October 1, 2019. The conversion price of the Note is equal to 58% of the lowest price quoted on the OTC Markets for the Company’s common stock during the 30 trading days prior to the conversion date. We may prepay in full the unpaid principal and interest on the Note, with at least 20 trading days’ notice, (a) any time prior to the 180th day after the issuance date, by paying 130% of the principal amount of the Note together with accrued interest thereon; and (b) any time beginning on the 181st day after the issuance date and ending on the 364th day after the issuance date, by paying 150% of the principal amount of the Note together with accrued interest thereon. After the expiration of the 364th day after the issuance date, we have no right of prepayment. The Note also contains customary positive and negative covenants. A significant portion of the proceeds received from the above Carebourn LLC, Carebourn and More convertible notes were for the procurement of product for the partial delivery to a customer of the Company’s new state-of-art automotive muffler/silencer technology product.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2017
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Basis of Presentation and Principles of Consolidation	The accompanying condensed consolidated financial statements in this report have been prepared by the Company without audit. In the opinion of management, all adjustments necessary to present the financial position, results of operations and cash flows for the stated periods have been made. Except as described below, these adjustments consist only of normal and recurring adjustments. Certain information and note disclosures normally included in the Company’s annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. These condensed unaudited consolidated financial statements should be read in conjunction with a reading of the Company’s financial statements and notes thereto included in the Annual Report for the year ended December 31, 2016, filed with the United States Securities and Exchange Commission (the “SEC”) on July 31, 2018. Interim results of operations for the three months ended March 31, 2017, and 2016, are not necessarily indicative of future results for the full year. Certain amounts from the 2016 period have been reclassified to conform to the presentation used in the current period. The consolidated financial statements for the period include the accounts of the Company and Carmela’s. All intercompany transactions have been eliminated in consolidation.
Estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. Actual results could differ from those estimates.
Fair Value of Financial Instruments	The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: · Level 1 - Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. · Level 2 - Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. · Level 3 - Unobservable inputs reflecting the Company's assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The carrying amounts of the Company's financial assets and liabilities, such as cash, prepaid expenses, other current assets, accounts payable and accrued expenses, certain notes payable and notes payable - related party, approximate their fair values because of the short maturity of these instruments. The following table represents the Company’s financial instruments that are measured at fair value on a recurring basis as of March 31, 2017 and December 31, 2016 for each fair value hierarchy level: March 31, 2017 Derivative Liabilities Total Level I $ - $ - Level II $ - $ - Level III $ 2,182,954 $ 2,182,954 December 31, 2016 Level I $ - $ - Level II $ - $ - Level III $ 1,376,717 $ 1,376,717 Credit risk adjustments are applied to reflect the Company's own credit risk when valuing all liabilities measured at fair value. The methodology is consistent with that applied in developing counterparty credit risk adjustments, but incorporates the Company's own credit risk as observed in the credit default swap market.
Cash	The Company considers all highly liquid investments with an original term of three months or less to be cash equivalents. We held no cash equivalents as of March 31, 2017, and December 31, 2016. Cash balances may, at certain times, exceed federally insured limits. If the amount of a deposit at any time exceeds the federally insured amount at a bank, the uninsured portion of the deposit could be lost, in whole or in part, if the bank were to fail.
Property and Equipment	Property and equipment is stated at historical cost less accumulated depreciation. Depreciation is provided using the straight-line method over the three to five year estimated useful lives of the assets.`
Revenue Recognition	The Company records revenue when all of the following have occurred: (1) persuasive evidence of an arrangement exists, (2) the product/service is delivered, (3) the sales price to the customer is fixed or determinable, and (4) collectability of the related customer receivable is reasonably assured. There is no stated right of return for products/services.
Reclassifications	Certain accounts and financial statement captions in the prior periods have been reclassified to conform to the current period financial statements.
Income Taxes	The Company utilizes the asset and liability method of accounting for income taxes. Under the asset and liability method deferred tax assets and liabilities are determined based on the differences between financial reporting basis and the tax basis of the assets and liabilities and are measured using enacted tax rates and laws that will be in effect, when the differences are expected to reverse. An allowance against deferred tax assets is recognized, when it is more likely than not, that such tax benefits will not be realized.
Stock-Based Compensation	Stock-based compensation is accounted for at fair value in accordance with ASC 718. To date, the Company has not adopted a stock option plan and has not granted any stock options. For the three months ended March 31, 2017, and 2016, the Company had not issued any stock-based payments to its employees.
Basic Income (Loss) Per Share	Basic income (loss) per share is calculated by dividing the Company's net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company's net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. As of March 31, 2017, and 2016, the Company’s outstanding convertible debt is convertible into approximately 15,983,302,143 and 8,228,986,111, shares of common stock, respectively. Additionally, as of March 31, 2017, and 2016, there were warrants outstanding to purchase 179,886 shares of common stock.
Derivative Financial Instruments	The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of it financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Monte Carlo simulations to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period.
Dividends	The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during any of the periods shown.
Advertising Costs	The Company's policy regarding advertising is to expense advertising when incurred. The Company incurred advertising expense of $6,352 and $7,463 for the three months ended March 31, 2017, and 2016, respectively.
Impairment of Long-Lived Assets	The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell.
Recent Accounting Pronouncements	In May 2014, Financial Accounts Standards Board (“FASB”) issued ASU No. 2014-09 , “Revenue from Contracts with Customers” (“ASU 2014- Revenue Recognition ASU 2014-09 provides that an entity should apply a five-step approach for recognizing revenue, including (1) identifying the contract with a customer; (2) identifying the performance obligations in the contract; (3) determining the transaction price; (4) allocating the transaction price to the performance obligations in the contract; and (5) recognizing revenue when, or as, the entity satisfies a performance obligation. Also, the entity must provide various disclosures concerning the nature, amount and timing of revenue and cash flows arising from contracts with customers. The Company is currently working through the assessment phase of implementing this guidance. In February 2016, FASB issued Accounting Standards Update (“ASU”) 2016-02, “Leases (Topic 842)”. Under this guidance, an entity is required to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. This guidance offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. This guidance is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period, and requires a modified retrospective adoption, with early adoption permitted. The Company does not anticipate this ASU having a material impact on the Company’s consolidated financial statements. In June 2018, the FASB issued ASU No. 2018-07 “Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.” These amendments expand the scope of Topic 718, Compensation - Stock Compensation (which currently only includes share-based payments to employees) to include share-based payments issued to nonemployees for goods or services. Consequently, the accounting for share-based payments to nonemployees and employees will be substantially aligned. The ASU supersedes Subtopic 505-50, Equity - Equity-Based Payments to Non-Employees. The guidance is effective for public companies for fiscal years, and interim fiscal periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted, but no earlier than a company’s adoption date of Topic 606, Revenue from Contracts with Customers. The Company does not anticipate this ASU having a material impact on the Company’s consolidated financial statements. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the Securities Exchange Commission (the "SEC") did not or are not believed by management to have a material impact on our present or future consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2017
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
Fair value of financial instruments	The following table represents the Company’s financial instruments that are measured at fair value on a recurring basis as of March 31, 2017 and December 31, 2016 for each fair value hierarchy level: March 31, 2017 Derivative Liabilities Total Level I $ - $ - Level II $ - $ - Level III $ 2,182,954 $ 2,182,954 December 31, 2016 Level I $ - $ - Level II $ - $ - Level III $ 1,376,717 $ 1,376,717

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2017
PROPERTY AND EQUIPMENT (Tables)
Property and equipment	Property and equipment is recorded at cost and consisted of the following at March 31, 2017 and December 31, 2016: March 31, 2017 December 31, 2016 Equipment $ 187,933 $ 187,933 Less: Accumulated depreciation (145,741 ) (140,093 ) Property and equipment, net $ 42,192 $ 47,840

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2017
NOTES PAYABLE (Tables)
Notes payable	The activity for the three months ended March 31, 2017, and the year ended December 31, 2016, is as follows: March 31, 2017 December 31, 2016 Beginning balance $ 103,200 $ 81,300 Advances - 22,200 Payments (22,200 ) (300 ) $ 81,000 $ 103,200

NOTES PAYABLE - RELATED PARTI_2

NOTES PAYABLE - RELATED PARTIES (Tables)	3 Months Ended
	Mar. 31, 2017
NOTES PAYABLE - RELATED PARTIES (Tables)
Summary of activity notes payable related parties	The activity for the three months ended March 31, 2017 and the year ended December 31, 2016 is as follows: March 31, 2017 December 31, 2016 Beginning balance $ 640,892 $ 483,932 Advances, net 609,570 286,053 Payments (744,220 ) (152,000 ) $ 506,242 $ 640,892

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2017
CONVERTIBLE NOTES PAYABLE (Tables)
Summary of convertible notes payable	A summary of the convertible notes payable balance as of March 31, 2017, and December 31, 2016, is as follows: March 31, 2017 December 31, 2016 Principal balance $ 572,247 $ 349,884 Unamortized discount 244,619 - Ending balance, net $ 327,628 $ 349,884
Convertible notes and related discounts	The following is a roll-forward of the Company’s convertible notes and related discounts for the three months ended March 31, 2017 and the year ended December 31, 2016: Principal Balance Debt Discounts Total Balance January 1, 2016 $ 359,733 $ (40,349 ) $ 319,384 New issuances 33,000 (61,100 ) (28,100 ) Accrued interest added to convertible notes 730 - 730 Conversions (39,212 ) - (39,212 ) Cash payments (4,367 ) - (4,367 ) Amortization - 101,449 101,449 Balance December 31, 2016 349,884 -0- 349,884 New issuances 279,565 (279,565 ) -0- Conversions (23,002 ) - (23,002 ) Cash payments (34,200 ) - (34,200 ) Amortization - 34,946 34,946 Balance at March 31, 2017 $ 572,247 $ 244,619 $ 327,628

DERIVATIVE LIABILITY (Tables)

DERIVATIVE LIABILITY (Tables)	3 Months Ended
	Mar. 31, 2017
DERIVATIVE LIABILITY (Tables)
Fair value of the embedded derivative liabilities	A summary of the activity related to derivative liabilities for the three months ended March 31, 2017, and the year ended December 31, 2016, is as follows: March 31, 2017 December 31, 2016 Beginning Balance $ 1,376,717 $ 572,565 Initial Derivative Liability 918,068 89,176 Reclassification for note conversions (78,583 ) (100,595 ) Reclassification for note payments (112,310 ) (3,135 ) Fair Value Change 79,062 812,206 Ending Balance $ 2,182,594 $ 1,376,717

CAPITAL STOCK (Tables)

CAPITAL STOCK (Tables)	3 Months Ended
	Mar. 31, 2017
CAPITAL STOCK (Tables)
Summary of the activity warrants outstanding	A summary of the activity of the Company's outstanding warrants at March 31, 2017 and December 31, 2016 is as follows: Warrants Weighted-average exercise price Weighted-average grant date fair value Outstanding and exercisable at January 1, 2016 179,886 $ 5.50 $ 2.82 Outstanding and exercisable at December 31, 2016 179,886 $ 5.50 $ 2.82 Outstanding and exercisable at March 31, 2017 179,886 $ 5.50 $ 2.82
Schedule of weighted average number of shares and exercise price	The following table sets forth the exercise price range, number of shares, weighted average exercise price and remaining contractual lives of the warrants by groups as of March 31, 2017: Exercise price range Number of warrants outstanding Weighted-average exercise price Weighted-average remaining life $ 3.00 59,962 $ 3.00 1.58 years $ 6.00 59,962 6.00 1.58 years $ 7.50 59,962 7.50 1.58 years 179,886 $ 5.50 1.58 years

COMMITMENTS (Tables)

COMMITMENTS (Tables)	3 Months Ended
	Mar. 31, 2017
COMMITMENTS (Tables)
Schedule of future minimum rental payments for operating leases	Aggregate minimum annual rental payments under the non-cancelable operating leases are as follows: Remainder for year ended December 31, 2017 $ 43,825 2018 59,600 2019 60,200 2020 50,600 2021 50,825 Thereafter 83,200 Total $ 348,250

NATURE OF BUSINESS (Details Nar

NATURE OF BUSINESS (Details Narrative)	3 Months Ended
	Mar. 31, 2017
Nature Of Business
State of Incorporation	State of Nevada
Date of Incorporation	Jun. 2, 2008

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Derivative Liability	$ 2,182,954	$ 1,376,717	$ 572,565
Level I [Member]
Derivative Liability
Level II [Member]
Derivative Liability
Level III [Member]
Derivative Liability	$ 2,182,954	$ 1,376,717

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Common stock warrants purchase, outstanding	179,886	179,886
Advertising expense	$ 6,352	$ 7,463
Debt conversion, converted instrument, shares issued	15,983,302,143	8,228,986,111
Minimum [Member] | Property and Equipment [Member]
Estimated useful lives	3 years		5 years

INVENTORIES (Details Narrative)

INVENTORIES (Details Narrative) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Inventories
Inventory	$ 33,848	$ 33,848

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Property And Equipment
Equipment	$ 187,933	$ 187,933
Less: Accumulated depreciation	(145,741)	(140,093)
Property and equipment, net	$ 42,192	$ 47,840

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Property And Equipment Details Narrative Abstract
Depreciation expense	$ 5,648	$ 5,155

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Notes Payable
Beginning balance	$ 103,200	$ 81,300
Advances		22,200
Payments	(22,200)	(300)
Ending balance	$ 81,000	$ 103,200

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Jan. 14, 2019	Dec. 14, 2018	Nov. 14, 2018	Oct. 14, 2018	Sep. 14, 2018	Aug. 14, 2018	Jul. 14, 2018	Jun. 14, 2018	May 14, 2018	May 11, 2018	Nov. 17, 2017	May 26, 2016	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Notes payable, principal amount													$ 50,000		$ 50,000
Accrued interest													45,654		42,792
Interest expense													$ 2,862	$ 1,479
Cross Border Capital, LLC [Member]
Promissory note, issued												$ 50,000
Maturity date												Jan. 26, 2012
Default rate of notes payable												12.00%
Litigation settlement and attorney fees, Amount											$ 115,234
Promissory note to be issued										$ 85,000
Repayment of promissory note	$ 45,000	$ 5,000	$ 5,000	$ 5,000	$ 5,000	$ 5,000	$ 5,000	$ 5,000	$ 5,000
Two Notes [Member]
Promissory note, issued															22,200
Interest expense															$ 2,400

NOTES PAYABLE - RELATED PARTI_3

NOTES PAYABLE - RELATED PARTIES (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Notes Payable - Related Parties
Beginning balance	$ 640,892	$ 483,932
Advances, net	609,570	286,053
Payments	(744,220)	(152,000)
Ending balance	$ 506,242	$ 640,892

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Ending balance, net	$ 327,628	$ 349,884	$ 319,384
Convertible Promissory Notes [Member]
Principal balance	572,247	349,884
Unamortized discount	244,619
Ending balance, net	$ 327,628	$ 349,884

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details 1) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Beginning balance	$ 349,884	$ 319,384	$ 319,384
New issuances	0		(28,100)
Accrued interest added to convertible notes			730
Conversions	(23,002)	(89,995)	(39,212)
Amortization	34,946		101,449
Cash payments	(34,200)		(4,367)
Ending balance	327,628		349,884
Principal Balance [Member]
Beginning balance	349,884	359,733	359,733
New issuances	279,565		33,000
Accrued interest added to convertible notes			730
Conversions	(23,002)		(39,212)
Amortization
Cash payments	(34,200)		(4,367)
Ending balance	572,247		349,884
Debt Discount [Member]
Beginning balance	0	$ (40,349)	(40,349)
New issuances	(279,565)		(61,100)
Accrued interest added to convertible notes
Conversions
Amortization	34,946		101,449
Cash payments
Ending balance	$ 244,619		$ 0

CONVERTIBLE NOTES PAYABLE (De_3

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)

Jan. 03, 2017

Mar. 04, 2016

Jul. 15, 2015

May 05, 2015

Apr. 01, 2015

Feb. 09, 2015

Nov. 03, 2014

Oct. 09, 2014

Sep. 01, 2014

Apr. 07, 2014

Dec. 09, 2013

Jul. 31, 2015

Jul. 20, 2015

Apr. 17, 2014

Jan. 31, 2014

Nov. 30, 2013

Oct. 29, 2013

Mar. 31, 2017

Mar. 31, 2016

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Oct. 09, 2015

Jul. 01, 2015

Apr. 15, 2015

Oct. 29, 2014

Oct. 17, 2014

Oct. 07, 2014

Aug. 27, 2014

Jul. 31, 2014

Jul. 15, 2014

Jun. 09, 2014

Debt conversion, converted instrument, amount

$ (23,002)

$ (89,995)

$ (39,212)

Decrease in derivative liability

818,207

(362,572)

Interest expense

26,911

8,663

Derivative liability

2,182,954

1,376,717

$ 572,565

Amortization of the debt discount

34,946

50,321

Derivative expense

650,220

$ (78,072)

Convertible Promissory Note [Member]

Principal balance of convertible notes payable

$ 279,565

$ 2,600

Convertible note, conversion, description

the Note shall bear interest at the rate of twenty-two percent (22%) per annum until the same is paid. The Conversion Price shall be 40% multiplied by the Market Price (representing a discount rate of 60%).

The note was convertible by the holder at 45% of the lowest trading price in the thirty trading days before the conversion

Maturity date

Dec. 30, 2018

Jul. 31, 2016

Interest rate

12.00%

8.00%

Default rate effect

22.00%

Principal balance due on note

34,200

Remaining balance on notes

245,365

2,600

Proceeds from sale of notes

$ 234,600

Accrued interest

600

Derivative liability

918,068

Amortization of the debt discount

34,946

Derivative expense

638,503

638,503

Initial debt discount

279,565

Lenders fees

$ 44,965

Beaufort Capital [Member]

Principal balance of convertible notes payable

$ 25,000

Convertible note, conversion, description

The note is convertible by the holder at 40% of the lowest closing bid price in the twenty trading days before the conversion

Maturity date

Oct. 17, 2014

Interest rate

10.00%

Default rate effect

15.00%

Principal balance due on note

14,655

14,655

Remaining balance on notes

12,500

12,500

Proceeds from sale of notes

$ 12,500

Beaufort Capital [Member] | April 17, 2014 [Member]

Remaining balance on notes

$ 13,500

13,500

Cresthill Associates [Member]

Principal balance of convertible notes payable

$ 31,500

$ 25,000

Convertible note, conversion, description

The note is convertible by the holder at 45% of the lowest closing bid price in the thirty trading days before the conversion.

This note is convertible by the holder at any time at 45% of the lowest trading price in the ninety trading days before the conversion beginning six months from the issue date

The note is convertible by the holder at 45% of the lowest last sales price in the thirty trading days before the conversion

Maturity date

Nov. 5, 2016

Jul. 1, 2015

Oct. 29, 2014

Interest rate

8.00%

8.00%

8.00%

Default rate effect

12.00%

12.00%

Principal balance due on note

$ 9,650

9,650

Remaining balance on notes

$ 31,500

$ 31,500

Carmelas Pizzeria [Member]

Principal balance due on note

$ 25,000

CareBourn Capital Two [Member]

Default rate effect

22.00%

CareBourn Capital [Member]

Convertible note, conversion, description

The note was convertible by the holder at 40% of the three lowest closing bid prices in the ninety trading days before the conversion

Maturity date

Dec. 4, 2016

Interest rate

12.00%

Care Bourn Three [Member]

Convertible note, conversion, description

The note is convertible by the holder after 180 days at 40% of the three lowest closing bid prices in the ninety trading days before the conversion

Default rate effect

22.00%

Remaining balance on notes

$ 15,500

15,500

Care Bourn [Member]

Principal balance of convertible notes payable

$ 73,000

$ 15,500

10,620

Convertible note, conversion, description

note is convertible by the holder at 40% of the three lowest closing bid prices in the ten trading days before the conversion.

Maturity date

Dec. 27, 2015

Apr. 20, 2016

Interest rate

12.00%

12.00%

Default rate effect

22.00%

Principal balance due on note

$ 59,376

69,996

Convertible common stock, Shares

265,508,333

Conversion price

$ 0.00004

So Fran, LLC [Member]

Principal balance of convertible notes payable

$ 50,000

Convertible note, conversion, description

The note is convertible by the holder at 40% of the three lowest closing bid prices in the ten trading days before the conversion.

Maturity date

Jan. 1, 2015

Interest rate

12.00%

Principal balance due on note

$ 50,000

Remaining balance on notes

$ 50,000

50,000

Beaufort Capital Two [Member]

Principal balance of convertible notes payable

$ 12,500

Convertible note, conversion, description

The note is convertible by the holder at 55% of the lowest closing bid price in the ninety trading days before the conversion

Maturity date

May 3, 2015

Interest rate

5.00%

Remaining balance on notes

12,500

12,500

LG Funding One [Member]

Principal balance of convertible notes payable

$ 26,500

Convertible note, conversion, description

The note is convertible by the holder at 50% of the lowest closing bid price in the ten trading days before the conversion

Maturity date

Oct. 9, 2015

Interest rate

8.00%

Default rate effect

24.00%

Principal balance due on note

23,200

23,200

LG Funding [Member]

Principal balance of convertible notes payable

$ 26,500

10,240

Convertible note, conversion, description

The note is convertible by the holder at 50% of the lowest closing bid price in the ten trading days before the conversion.

Maturity date

Oct. 9, 2015

Interest rate

8.00%

Default rate effect

24.00%

Principal balance due on note

$ 9,335

19,575

Convertible common stock, Shares

284,224,200

Conversion price

$ 0.00005

Accrued interest

$ 3,971

Cresthill Associates [Member]

Principal balance of convertible notes payable

$ 12,500

Default rate effect

18.00%

Gregory Galanis [Member]

Principal balance of convertible notes payable

$ 13,500

Convertible note, conversion, description

The note is convertible by the holder at 45% of the lowest closing bid price in the ninety trading days before the conversion

Maturity date

Apr. 15, 2015

Interest rate

8.00%

Default rate effect

12.00%

Principal balance due on note

13,500

13,500

Adar Bays [Member]

Principal balance of convertible notes payable

$ 37,000

Convertible note, conversion, description

The note is convertible by the holder at 50% of the lowest closing bid price in the ten trading days before the conversion

Maturity date

Apr. 1, 2015

Interest rate

8.00%

Default rate effect

16.00%

Adar Bays [Member] | April 7, 2014 [Member]

Remaining balance on notes

15,842

15,842

LG Capital Funding LLC [Member]

Principal balance due on note

0

$ 0

CareBourn Capital LP [Member]

Principal balance of convertible notes payable

$ 5,000

$ 10,000

Convertible note, conversion, description

This note is convertible by the holder at any time at 50% of the average of the three lowest trading prices in the ten trading days before the conversion

These notes are convertible by the holder at any time at 45% of the average of the three lowest trading prices in the ten trading days before the conversion

Maturity date

Jun. 9, 2014

Jul. 31, 2014

Interest rate

8.00%

8.00%

Default rate effect

12.00%

12.00%

Remaining balance on notes

9,000

9,000

Proceeds from sale of notes

9,000

Debt conversion, converted instrument, amount

$ 13,500

CareBourn Capital LP [Member] | January 31, 2014 [Member]

Remaining balance on notes

$ 3,202

5,344

Convertible common stock, Shares

47,603,583

Debt conversion, converted instrument, amount

$ 2,142

Conversion price

$ 0.00004

CareBourn Capital LP [Member] | December 9, 2013 [Member]

Remaining balance on notes

$ 1,023

1,023

Asher Enterprises [Member]

Principal balance of convertible notes payable

$ 22,500

Convertible note, conversion, description

The note is convertible by the holder after 180 days at 45% of the lowest trading price in the thirty trading days before the conversion.

Maturity date

Aug. 27, 2014

Interest rate

8.00%

Default rate effect

12.00%

Codes Capital LLC [Member] | Three Notes [Member]

Remaining balance on notes

1,767

Proceeds from sale of notes

13,100

13,100

Repayment of promissory note

$ 1,767

$ 2,500

Gulfstream 1998 Irrevocable Trust [Member]

Convertible note, conversion, description

These notes are convertible at 45% of the lowest trading price in the thirty trading days before the conversion.

Interest rate

8.00%

Default rate effect

18.00%

DERIVATIVE LIABILITY (Details)

DERIVATIVE LIABILITY (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Derivative Liability
Beginning Balance	$ 1,376,717	$ 572,565	$ 572,565
Initial Derivative Liability	918,068		89,176
Reclassification for note conversions	(78,583)		(100,595)
Reclassification for note payments	(112,310)		(3,135)
Fair Value Change	79,062	$ (82,761)	812,206
Ending Balance	$ 2,182,954		$ 1,376,717

DERIVATIVE LIABILITY (Details N

DERIVATIVE LIABILITY (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Derivative liabilities	$ 2,182,954		$ 1,376,717	$ 572,565
Risk-free interest rate	1.22%	0.76%
Volatility	369.00%	225.00%
Derivative expense	$ 650,220	$ (78,072)
Initial derivative liability expense	683,468	4,689
Fair value change in derivative liability	79,062	$ (82,761)	812,206
Reclassification for note payments	(112,310)		(3,135)
June 2, 2008 [Member]
Derivative liabilities	918,068
Convertible Notes [Member]
Derivative liabilities	$ 2,182,954		$ 1,376,717
Minimum [Member]
Risk-free interest rate			0.91%
Volatility			312.00%
Maximum [Member]
Risk-free interest rate			1.21%
Volatility			317.00%

CAPITAL STOCK (Details)

CAPITAL STOCK (Details) - $ / shares	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Warrants
Outstanding and exercisable	179,886	179,886	179,886
Weighted-average exercise price
Outstanding and exercisable ending balance, Weighted-average exercise price	$ 5.50	$ 5.50	$ 5.50
Weighted-average grant date fair value
Outstanding and exercisable ending balance, Weighted-average grant date fair value	$ 2.82	$ 2.82	$ 2.82

CAPITAL STOCK (Details 1)

CAPITAL STOCK (Details 1) - $ / shares	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Number of warrants outstanding	179,886	179,886	179,886
Weighted-average exercise price	$ 5.50	$ 5.50	$ 5.50
Warrant [Member]
Number of warrants outstanding	179,886
Weighted-average exercise price	$ 5.50
Weighted-average remaining life	1 year 6 months 29 days
$3.00 [Member] | Warrant [Member]
Number of warrants outstanding	59,962
Weighted-average exercise price	$ 3
Weighted-average remaining life	1 year 6 months 29 days
$6.00 [Member] | Warrant [Member]
Number of warrants outstanding	59,962
Weighted-average exercise price	$ 6
Weighted-average remaining life	1 year 6 months 29 days
$7.50 [Member] | Warrant [Member]
Number of warrants outstanding	59,962
Weighted-average exercise price	$ 7.50
Weighted-average remaining life	1 year 6 months 29 days

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2013	Jul. 15, 2013
Common stock, par value	$ 0.001		$ 0.001
Common stock, Authorized	6,450,000,000		6,450,000,000
Common stock, shares issued	1,867,911,083
Common stock, shares outstanding	2,465,247,199		1,867,911,083
Common stock issued upon conversion, shares	597,336,116
Common stock issued upon conversion, amount	$ 23,002	$ 89,686
Common stock issued for convertible notes and accrued interest	$ 3,971
Conversion price	$ 0.00005	$ 0.0001
Preferred stock, par value	$ 0.001		$ 0.001
Preferred stock, authorized shares	50,000,000		50,000,000
Preferred stock, issued shares, value
Conversion of debt payable	$ (23,002)	$ (89,995)	$ (39,212)
Percent of convertible common stock	100.00%
Percent of stated value	45.00%
Warrant to purchase of common stock				179,886
Year Three [Member]
Warrant to purchase of common stock				59,962
Warrant exercise price				$ 7.50
Year Two [Member]
Warrant to purchase of common stock				59,962
Warrant exercise price				$ 6
Year One [Member]
Warrant to purchase of common stock				59,962
Warrant exercise price				$ 3
Common Stock
Common stock, shares issued	1,867,911,083
Common stock, shares outstanding	2,465,247,199
Series B Preferred Stock [Member]
Preferred stock, authorized shares	100,000		100,000		100,000
Preferred stock, issued shares	44,000		44,000		44,000
Preferred stock, outstanding shares	44,000		44,000
Series A Preferred Stock [Member]
Preferred stock, authorized shares	100,000		100,000
Preferred stock, issued shares	96,623		96,623
Preferred stock, outstanding shares	96,623		96,623
Voting right, shares	7,000
Series D Preferred Stock [Member]
Preferred stock, authorized shares	1,000		1,000
Preferred stock, issued shares	1,000		1,000
Preferred stock, outstanding shares	1,000		1,000

COMMITMENTS (Details)

COMMITMENTS (Details)	Mar. 31, 2017USD ($)
Commitments
Remainder for year ended December 31, 2017	$ 43,825
2018	59,600
2019	60,200
2020	50,600
2021	50,825
Thereafter	83,200
Total	$ 348,250

COMMITMENTS (Details Narrative)

COMMITMENTS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Commitments Details Narrative
Rent expense	$ 12,950	$ 11,700

GOING CONCERN AND MANAGEMENT__2

GOING CONCERN AND MANAGEMENT’S PLANS (Details Narrative)	Jan. 04, 2018USD ($)
Mr. Heineman [Member]
Debt obligations	$ 193,283

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)

Jul. 08, 2019

Jul. 05, 2019

Jan. 14, 2019

Dec. 14, 2018

Nov. 14, 2018

Oct. 14, 2018

Sep. 14, 2018

Aug. 14, 2018

Jul. 14, 2018

Jun. 14, 2018

May 14, 2018

May 11, 2018

Jan. 04, 2018

Jun. 28, 2019

Jun. 26, 2019

Jan. 16, 2018

Dec. 19, 2017

Nov. 28, 2017

Nov. 17, 2017

Mar. 31, 2017

Mar. 31, 2016

Aug. 31, 2018

May 31, 2019

Jan. 02, 2018

Dec. 07, 2017

Nov. 21, 2017

Dec. 31, 2016

Interest expenses

$ 65,339

$ 66,195

Professional fees

$ 914

$ 21,774

Preferred stock, authorized shares

50,000,000

50,000,000

Common stock, authorized shares

6,450,000,000

6,450,000,000

Common stock, par value

$ 0.001

$ 0.001

Cross Border Capital, LLC [Member]

Litigation settlement and attorney fees, Amount

$ 115,234

Repayment of promissory note

$ 45,000

$ 5,000

$ 5,000

$ 5,000

$ 5,000

$ 5,000

$ 5,000

$ 5,000

$ 5,000

Promissory note to be issued

$ 85,000

Subsequent Event [Member] | Convertible Promissory Notes [Member] | JanuaryApril 1, 2017 [Member]

Debt conversion converted instrument shares issued

938,608,398

Debt conversion amount converted

$ 31,519

Debt instrument interest converted amount

$ 8,099

Conversion price

$ 0.00004

Subsequent Event [Member] | Amended and Restated Articles [Member]

Capital stock, authorized shares

6,500,000,000

Preferred stock, authorized shares

50,000,000

Common stock, authorized shares

6,450,000,000

Common stock, par value

$ 0.001

Subsequent Event [Member] | Cross Border Capital, LLC [Member]

Promissory note payment description

The Company remitted 4 payments of $5,000 each during the months of May 2018 through August 2018, and is in default of the Promissory Note.

Litigation settlement and attorney fees, Amount

$ 115,234

Repayment of promissory note

$ 45,000

$ 5,000

Promissory note to be issued

$ 85,000

Subsequent Event [Member] | Carebourn 2017 Note [Member] | Convertible Promissory Notes [Member]

Convertible principal amount

$ 552,000

Interest rate

12.00%

Convertible note, due date

Dec. 19, 2018

Original issue discount

$ 72,000

Transactional costs

25,000

Daily payments of principal

500

Additional fund of promissory note

$ 361,000

Event of default, description

The Note shall bear interest at the rate of twenty-two percent (22%) per annum until the same is paid.

Convertible debt, terms of conversion feature

The Conversion Price shall be 50% multiplied by the Market Price (representing a discount rate of 50%). Market Price means the lowest Trading Price for the Common Stock during the twenty-five (25) Trading Day period ending on the latest complete Trading Day prior to the Conversion Date.

Subsequent Event [Member] | Series E Preferred Stock [Member]

Convertible preferred stock terms of conversion

The Series E Preferred Stock is convertible into a number of shares of common stock that equals 85% of the shares issued and outstanding, post conversion.

terms of the Certificate of Designation of the Series E Preferred Stock include conversion rights that in the aggregate convert to on a post conversion basis, 85% of the Company’s issued and outstanding common stock at the time of conversion.

Preferred stock shares reserved for future issuance

1,000

1,000

Subsequent Event [Member] | Series E Preferred Stock [Member] | Edward Carter [Member]

Preferred stock shares reserved for future issuance

500

Subsequent Event [Member] | Series E Preferred Stock [Member] | Clifford Rhee [Member]

Preferred stock shares reserved for future issuance

500

Subsequent Event [Member] | Series F Preferred Stock [Member]

Preferred stock shares reserved for future issuance

1,000

Subsequent Event [Member] | Asset Purchase Agreement [Member] | Carebourn LLC [Member]

Convertible principal amount

$ 922,646

$ 1,436,128

Interest rate

10.00%

10.00%

Convertible note, due date

Jul. 8, 2020

Jun. 28, 2020

Interest expenses

$ 92,264

$ 143,613

Transactional costs

70,146

100,195

Professional fees

$ 17,500

$ 33,007

Prepayment description

We may prepay in full the unpaid principal and interest on the Note, with at least 20 trading days’ notice, (a) any time prior to the 180th day after the issuance date, by paying 130% of the principal amount of the Note together with accrued interest thereon; and (b) any time beginning on the 181st day after the issuance date and ending on the 364th day after the issuance date, by paying 150% of the principal amount of the Note together with accrued interest thereon. After the expiration of the 364th day after the issuance date, we have no right of prepayment.

We may prepay in full the unpaid principal and interest on the Note, with at least 20 trading days’ notice, (a) any time prior to the 180th day after the issuance date, by paying 130% of the principal amount of the Note together with accrued interest thereon; and (b) any time beginning on the 181st day after the issuance date and ending on the 364th day after the issuance date, by paying 150% of the principal amount of the Note together with accrued interest thereon. After the expiration of the 364th day after the issuance date, we have no right of prepayment.

Convertible debt, terms of conversion feature

The conversion price of the Note is equal to 58% of the lowest price quoted on the OTC Markets for the Company’s common stock during the 30 trading days prior to the conversion date.

The conversion price of the Note is equal to 58% of the lowest price quoted on the OTC Markets for the Company’s common stock during the 30 trading days prior to the conversion date.

Subsequent Event [Member] | Asset Purchase Agreement [Member] | More Capital, LLC [Member]

Convertible principal amount

$ 215,000

Interest rate

10.00%

Convertible note, due date

Jun. 28, 2020

Interest expenses

$ 21,500

Transactional costs

$ 15,000

Prepayment description

We may prepay in full the unpaid principal and interest on the Note, with at least 20 trading days’ notice, (a) any time prior to the 180th day after the issuance date, by paying 130% of the principal amount of the Note together with accrued interest thereon; and (b) any time beginning on the 181st day after the issuance date and ending on the 364th day after the issuance date, by paying 150% of the principal amount of the Note together with accrued interest thereon. After the expiration of the 364th day after the issuance date, we have no right of prepayment.

Convertible debt, terms of conversion feature

The conversion price of the Note is equal to 58% of the lowest price quoted on the OTC Markets for the Company’s common stock during the 30 trading days prior to the conversion date.

Subsequent Event [Member] | Asset Purchase Agreement [Member] | Ngen Technologies Korea, LTD [Member]

Interest rate

5.00%

Convertible note, due date

Jan. 16, 2022

Promissory note to be issued

$ 7,000,000

Subsequent Event [Member] | Asset Purchase Agreement [Member] | Series E Preferred Stock [Member]

Convertible debt, terms of conversion feature

The Series E Preferred Stock is convertible into 85% of our common stock under certain terms and conditions.

Subsequent Event [Member] | Asset Purchase Agreement [Member] | Series E Preferred Stock [Member] | Executive Officers And dDrectors [Member]

Allocated shares

990

Ownership percentage

99.00%

Subsequent Event [Member] | Asset Purchase Agreement [Member] | Series E Preferred Stock [Member] | Ngen Shareholders and Rhee and Carter [Member]

Allocated shares

1,000

Ownership percentage

100.00%