Endonovo Therapeutics (ENDV) 10-K 5 Apr 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 24, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	ENDONOVO THERAPEUTICS, INC.
Entity Central Index Key	1,528,172
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		108,026,664
Entity Public Float	$ 45,298,000
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	Yes
Is Entity's Reporting Status Current?	Yes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash	$ 41,473	$ 988
Other current assets	2,900	2,000
Total current assets	44,373	2,988
Property Plant and Equipment, net	31,657	42,601
Total Assets	76,030	45,589
Current Liabilities
Accounts payable and accrued expenses	3,990,185	3,167,346
Short term advances	3,605	900
Notes payable, net of discounts of $135,920 as of June 30, 2015 and $2,391 as of December 31, 2014	1,261,790	1,084,025
Notes payable - related party	245,000	291,000
Derivative liability	1,970,241	0
Current portion of long term loan	12,031	11,677
Total current liabilities	7,482,852	4,554,948
Notes payable, net of discounts of $101,817 as of September 30, 2015 and $0 as of December 31, 2014	10,987	0
Long term loan	16,616	28,646
Acquisition payable	155,000	155,000
Total liabilities	7,665,455	4,738,594
Shareholders' deficit
Super AA super voting preferred stock, $0.0001 par value, 1,000,000 authorized and 1,000 issued and outstanding	0	0
Common stock, $.0001 par value; 250,000,000 shares authorized; 104,803,401 and 81,425,957 shares issued and outstanding as of March 31, 2015 and December 31, 2014	10,479	8,143
Additional paid-in capital	3,773,642	1,593,297
Stock subscriptions	(1,570)	(1,570)
Accumulated deficit	(11,371,976)	(6,292,875)
Total shareholders' deficit	(7,589,425)	(4,693,005)
Total Liabilities and Shareholders' Deficit	$ 76,030	$ 45,589

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Common Stock
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	104,803,401	81,425,957
Common stock, shares outstanding	104,803,401	81,425,957
Discounts on current notes payable	$ 321,961	$ 2,391
Discounts on long term notes payable	$ 94,013	$ 0
Super AA super voting preferred stock
Super AA super voting preferred stock, par value	$ 0.0001	$ 0.0001
Super AA super voting preferred stock, authorized	1,000,000	1,000,000
Super AA super voting preferred stock, issued	1,000	1,000
Super AA super voting preferred stock, outstanding	1,000	1,000

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations (Unaudited) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Revenues, net	$ 4,265	$ 24,192
Cost of goods sold	2,162	15,485
Gross profit	2,103	8,707
Operating expenses	2,500,097	2,199,919
Loss from operations	(2,497,994)	(2,191,212)
Other income (expense)
Other income	0	1,410,550
Change in fair value of derivative liability	(1,105,189)	0
Loss on extinguishment of debt	(127,674)	0
Interest expense, net	(1,348,244)	(178,832)
Other income (expense), total	(2,581,107)	1,231,718
Loss before income taxes	(5,079,101)	(959,494)
Provision for income taxes	0	0
Net loss	$ (5,079,101)	$ (959,494)
Basic and diluted loss per share	$ (.05)	$ (.03)
Weighted average common share outstanding:
Basic and diluted	96,844,533	30,288,009

Condensed Consolidated Stateme5

Condensed Consolidated Statement of Cash Flows (Unaudited) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Operating activities:
Net loss	$ (5,079,101)	$ (959,494)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation and amortization expense	14,773	15,737
Fair value of equity issued for services	728,749	34,436
Non-cash interest	1,180,807	18,832
Change in fair value of derivative liability	1,105,189	0
Loss (gain) on extinguishment of liabilities	127,674	(1,410,550)
Changes in assets and liabilities:
Other current assets	2,000	10,000
Accounts payable and accrued expenses	900,575	1,381,743
Net cash used in operating activities	(1,019,334)	(909,296)
Investing activities:
Purchase of property and equipment	(3,829)	0
Net cash used in investing activities	(3,829)	0
Financing activities:
Proceeds from the issuance of notes payable	1,036,200	935,500
Proceeds from issuance of notes payable - related party	50,000	0
Proceeds from short term advances	100,755	0
Repayments on short term advances	(100,950)	(28,471)
Proceeds from issuance of common stock	139,092	0
Payment on notes payable	(138,000)	0
Payment on interest payable	(11,773)	0
Payment against long term loan	(11,676)	0
Net cash provided by financing activities	1,063,648	907,029
Net increase in cash	40,485	(2,267)
Cash, beginning of year	988	3,255
Cash, end of period	41,473	988
Supplemental disclosure of cash flow information:
Cash paid for interest	11,773	0
Cash paid for income taxes	500	0
Non Cash Investing and Financing Activities:
Conversion of notes payable and accrued interest to common stock	$ 5,444,538	$ 301,604

Condensed Consolidated Stateme6

Condensed Consolidated Statement of Shareholders' Deficit (Unaudited) - USD ($)	Series AA Preferred Stock	Common Stock	Additional Paid-in Capital	Common Stock Subscription Receivable	Retained Earnings	Total
Beginning balance at Dec. 31, 2013	$ 0	$ 83	$ 1,201,085	$ 0	$ (5,333,381)	$ (4,132,213)
Beginning balance, shares at Dec. 31, 2013	1,000	834,723
Shares issued for cash		$ 136	1,434	(1,570)	0	0
Shares issued for cash, shares		1,362,803
Share issued for services		$ 2,906	31,530	0	0	34,436
Share issued for services, shares		29,056,275
Shares issued with notes payable		$ 564	18,053	0	0	18,617
Shares issued with notes payable, shares		5,639,750
Shares issued for conversion of payables		$ 504	$ 4,532	$ 0	$ 0	$ 5,036
Shares issued for conversion of payables, shares		5,036,453
Shares issued for conversion of accrued compensation		$ 3,879
Shares issued for conversion of accrued compensation, shares		38,793,547	34,915	0	0	38,794
Shares issued for equity line of credit		$ 22	$ 193	$ 0	$ 0	$ 215
Shares issued for equity line of credit, shares		215,000
Shares forfeited		$ (126)	126	0	0	0
Shares forfeited, shares		(1,257,500)
Share issued for conversion of notes payable and accrued interest		$ 175	301,429	0	0	301,604
Share issued for conversion of notes payable and accrued interest, shares		1,744,906
Net loss					(959,494)	(959,494)
Ending balance at Dec. 31, 2014	$ 0	$ 8,143	1,593,297	(1,570)	(6,292,875)	(4,693,005)
Ending balance, shares at Dec. 31, 2014	1,000	81,425,957
Shares issued for cash		$ 74	139,017	0	0	139,091
Shares issued for cash, shares		752,566
Share issued for services		$ 652	728,098	0	0	$ 728,750
Share issued for services, shares		6,519,286				6,519,286
Shares issued with notes payable		$ 185	223,366	0	0	$ 223,551
Shares issued with notes payable, shares		1,855,000				1,855,000
Shares issued on extension of notes payable		$ 80	61,670	0	0	$ 61,670
Shares issued on extension of notes payable, shares		800,000
Share issued for conversion of notes payable and accrued interest		$ 1,345	1,028,194	0	0	1,029,539
Share issued for conversion of notes payable and accrued interest, shares		13,450,592
Net loss		$ 0	0	0	(5,079,101)	(5,079,101)
Ending balance at Dec. 31, 2015	$ 0	$ 10,194	$ 3,773,642	$ (1,570)	$ (11,371,976)	$ (7,589,425)
Ending balance, shares at Dec. 31, 2015	1,000	104,803,401

Note 1 - Nature of Business and

Note 1 - Nature of Business and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Note 1 - Nature of Business and Summary of Significant Accounting Policies	Note 1 - Nature of Business and Summary of Significant Accounting Policies Endonovo Therapeutics, Inc. and Subsidiaries (the “Company” or “ETI”) is primarily focused in the business of biomedical research and development, particularly in regenerative medicine, which has included the development of the TVEMF device. The Company has historically been involved with intellectual property licensing and commercialization. On January 22, 2014 Hanover Portfolio Acquisitions, Inc. (the "Company") received written consents in lieu of a meeting of stockholders from holders of a majority of the shares of Common Stock representing in excess of 50% of the total issued and outstanding voting power of the Company approving an amendment to the Company's Certificate of Incorporation to change the name of the Company from “Hanover Portfolio Acquisitions, Inc.” to “Endonovo Therapeutics, Inc.” The name change was affected pursuant to a Certificate of Amendment (the “Certificate of Amendment”), filed with the Secretary of State of Delaware on January 24, 2014. Basis of Presentation and Principles of Consolidation The consolidated financial statements of the Company include the accounts of ETI, IP Resources International, Inc., Aviva Companies Corporation, and WeHealAnimals, Inc. All significant intercompany accounts and transactions are eliminated in consolidation. Going Concern These accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates realization of assets and the satisfaction of liabilities in the normal course of business for a period following the date of these consolidated financial statements. The Company has recurring net losses and working capital deficits. The Company has raised approximately $1.3 million in debt and equity financing for the year ended December 31, 2015. The Company is raising additional capital through debt and equity securities in order to continue the funding of its operations. However, there is no assurance that the Company can raise enough funds or generate sufficient revenues to pay its obligations as they become due, which raises substantial doubt about our ability to continue as a going concern. No adjustments have been made to the carrying value of assets or liabilities as a result of this uncertainty. To reduce the risk of not being able to continue as a going concern, management has initiated a private placement offering to raise capital through the sale of its common stock and has engaged a broker/dealer to raise additional capital. Although, uncertainty exists as to whether the Company will be able generate enough cash from operations to fund the Company’s working capital needs or raise sufficient capital to meet the Company’s obligations as they become due, no adjustments have been made to the carrying value of assets or liabilities as a result of this uncertainty. Use of 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 amounts reported in the consolidated financial statements and accompanying notes. Critical estimates include the value of shares issued for services, in connection with notes payable agreements, in connection with note extension agreements, and as repayment for outstanding debt, the useful lives of property and equipment, the valuation of the derivative liability, and the valuation of deferred income tax assets. Management uses its historical records and knowledge of its business in making these estimates. Actual results could differ from these estimates. Property plant and equipment Property, plant and equipment are stated at cost. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, which range between five and seven years. Expenditures for repairs and maintenance are expensed as incurred. Impairment of Long-lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of assets may not be fully recoverable or that the useful lives of these assets are no longer appropriate. Each impairment test is based on a comparison of the undiscounted future cash flows generated from the asset group to the recorded value of the asset group. If impairment is indicated, the asset is written down to its estimated fair value. Revenue Recognition The Company recognizes revenue from its technology licensing and commercialization activities in accordance with paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the services have been rendered to the customer and accepted by the customer as completed, and (iii) collectability is reasonably assured. Stock-Based Compensation The Company measures stock-based compensation cost at the grant date based on the fair value of the award and recognizes it as expense, net of estimated forfeitures, over the vesting or service period, as applicable, of the stock award using the straight-line method. When our common stock is thinly traded, we have made estimates of the fair value of the common stock based not only on market prices but other factors such as financial condition and results of operations. Income Taxes The Company records a tax provision for the anticipated tax consequences of its reported results of operations. The provision for income taxes is computed using the asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating losses and income tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in effect for the years in which those tax assets are expected to be realized or settled. The Company records a valuation allowance to reduce deferred tax assets to the amount that is more likely than not to be realized. The Company has adopted ASC Topic 740, which clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements. ASC Topic 740 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, and also provides guidance on derecognition of tax benefits, classification on the balance sheet, interest and penalties, accounting in interim periods, disclosure and transition. The Company has determined that the adoption did not result in the recognition of any liability for unrecognized tax benefits and that there are no unrecognized tax benefits that would, if recognized, affect the Company’s effective tax rate. Net Income (Loss) per Share Basic net income (loss) per share is calculated based on the net income (loss) attributable to common shareholders divided by the weighted average number of shares outstanding for the period excluding any dilutive effects of options, warrants, unvested share awards and convertible securities. Diluted net income (loss) per common share assumes the conversion of all dilutive securities using the if-converted method, and assumes the exercise or vesting of other dilutive securities, such as options, warrants and restricted stock using the treasury stock method, when dilutive. For the year ended December 31, 2014 the Company did not have dilutive securities. For the year ended December 31, 2015, the Company had 1,051,781 of weighted-average common shares relating to the convertible debt, under the if-converted method, however, these shares are not dilutive because the Company recorded a loss during the fiscal year. Reclassifications Certain reclassifications have been made to the 2014 financial statements in order for them to conform to the 2015 presentation. Such reclassifications have no impact on the Company’s financial position or results of operations. Fair Value of Financial Instruments Accounting guidance on fair value measurements and disclosures defines fair value, establishes a framework for measuring the fair value of assets and liabilities using a hierarchy system, and defines required disclosures. It clarifies that fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the market in which the reporting entity transacts business. The Company's balance sheet contains derivative and warrant liabilities that are recorded at fair value on a recurring basis. The three-level valuation hierarchy for disclosure of fair value is as follows: Level 1: uses quoted market prices in active markets for identical assets or liabilities. Level 2: uses observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: uses unobservable inputs that are not corroborated by market data. The fair value of the Company’s recorded derivative liability is determined based on unobservable inputs that are not corroborated by market data, which require a Level 3 classification. A Black-Sholes option valuation model was used to determine the fair value. The Company records derivative liability on the condensed consolidated balance sheets at fair value with changes in fair value recorded in the condensed consolidated statements of operation. The following table presents changes in the liabilities with significant unobservable inputs (Level 3) for the year ended December 31, 2015: Fair Value Measurements Using Quoted Prices in Significant Significant Active Markets for Other Observable Unobservable Identical Assets Inputs Inputs (Level 1) (Level 2) (Level 3) Total As of December 31, 2015 Derivative liability $ - $ - $ 1,970,241 $ 1,970,241 Total $ - $ - $ 1,970,241 $ 1,970,241 The following table presents changes in the liabilities with significant unobservable inputs (Level 3) for the year ended December 31, 2015: Derivative Liability Balance December 31, 2014 $ - Issuance of convertible debt 1,345,108 Settlements by debt extinguishment (480,056) Change in estimated fair value 1,105,189 Balance December 31, 2015 $ 1,970,241 Derivative Liability The Company issued ten Variable Debentures during the year ended December 31, 2015, which contained variable conversion rates based on unknown future prices of the Company’s common stock. This resulted in a derivative liability. The Company measures the derivative liability using the Black-Scholes option valuation model using the following assumptions: For Year Ending December 31, 2015 2014 Expected term 9 months - 3 years None Exercise price $0.03-$0.52 None Expected volatility 159%-245% None Expected dividends None None Risk-free interest rate 0.25%-0.71% None Forfeitures None None The assumptions used in determining fair value represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management’s judgment. As a result, if factors change, including changes in the market value of the Company’s common stock, managements’ assessment or significant fluctuations in the volatility of the trading market for the Company’s common stock, the Company’s fair value estimates could be materially different in the future. The Company computes the fair value of the derivative liability at each reporting period and the change in the fair value is recorded as non-cash expense or non-cash income. The key component in the value of the derivative liability is the Company’s stock price, which is subject to significant fluctuation and is not under its control, and the assessment of volatility. The resulting effect on net loss is therefore subject to significant fluctuation and will continue to be so until the Company’s Variable Debentures, which the convertible feature is associated with, are converted into common stock or paid in full with cash. Assuming all other fair value inputs remain constant, the Company will record non-cash expense when its stock price increases and non-cash income when its stock price decreases. Recent Accounting Standard Updates In August 2014, the FASB issued FASB ASU2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. FASB ASU 2014-15 changes to the disclosure of uncertainties about an entity’s ability to continue as a going concern. These changes require an entity’s management to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that financial statements are issued. Substantial doubt is defined as an indication that it is probable that an entity will be unable to meet its obligations as they become due within one year after the date that financial statements are issued. If management has concluded that substantial doubt exists, then the following disclosures should be made in the financial statements: (i) principal conditions or events that raised the substantial doubt, (ii) management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations, (iii) management’s plans that alleviated the initial substantial doubt or, if substantial doubt was not alleviated, management’s plans that are intended to at least mitigate the conditions or events that raise substantial doubt, and (iv) if the latter in (iii) is disclosed, an explicit statement that there is substantial doubt about the entity’s ability to continue as a going concern. These changes become effective for the Company for the 2016 annual period. Management is evaluating the impact of the adoption of these changes will have on the consolidated financial statements. Subsequent to adoption, this guidance will need to be applied by management at the end of each annual period and interim period therein to determine what, if any, impact there will be on the consolidated financial statements in a given reporting period. In April 2015, the FASB issued ASU No 2015-3, Simplifying the Presentation of Debt Issuance Costs. This update changes the presentation of debt issuance costs in the balance sheet. ASU 2015-03 requires debt issuance costs related to a recognized debt obligation to be presented in the balance sheet as a direct deduction from the carrying amount of the related debt liability rather than being presented as an asset. Amortization of debt issuance costs will continue to be reported as interest expense. In August 2015, the FASB issued ASU 2015-15, “Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements”. This ASU clarified guidance in ASC 2015-03 stating that the SEC staff would not object to a company presenting debt issuance costs related to a line-of-credit arrangement on the balance sheet as a deferred asset, regardless of whether there were any outstanding borrowings at period-end. This update is effective for annual and interim periods beginning after December 15, 2015, which will require us to adopt these provisions in the first quarter of 2016. This update will be applied on a retrospective basis, wherein the balance sheet of each period presented will be adjusted to reflect the effects of applying the new guidance. The adoption of this guidance is not expected to have a material impact on our consolidated financial statements. In November 2015, the FASB issued ASU No 2015-17, Income Taxes (Topic 740). The amendments in ASU 2015-17 change the requirements for the classification of deferred taxes on the balance sheet. Currently, GAAP requires an entity to separate deferred income tax liabilities and assets into current and noncurrent amounts in a classified statement of financial position. To simplify the presentation of deferred income taxes, the amendments in this ASU require that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The pronouncement is effective for fiscal years and interim periods within those fiscal years beginning after December 15, 2016. Earlier application is permitted for all entities as of the beginning of an interim or annual reporting period. The Company has early adopted this pronouncement for the fiscal reporting period ended December 31, 2015, and has reclassified the presentation of deferred income taxes in the prior period to conform with the current year classification in the consolidated balance sheets. As a result of the Company having recognized a valuation reserve for the entire deferred tax liability balance at December 31, 2014 and 2015, there is no impact of the presentation of deferred income taxes in our financial statements. In January 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-01, Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. The update intends to enhance the reporting model for financial instruments to provide users of financial statements with more decision-useful information and addresses certain aspects of the recognition, measurement, presentation, and disclosure of financial instruments. The new standard affects all entities that hold financial assets or owe financial liabilities. For public business entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Management is evaluating the impact of the adoption of these changes will have on the consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which supersedes existing guidance on accounting for leases in "Leases (Topic 840)" and generally requires all leases to be recognized in the consolidated balance sheet. ASU 2016-02 is effective for annual and interim reporting periods beginning after December 15, 2018; early adoption is permitted. The provisions of ASU 2016-02 are to be applied using a modified retrospective approach. The Company is currently evaluating the impact of the adoption of this standard on its consolidated financial statements.

Note 2 - License Agreements

Note 2 - License Agreements	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Note 2 - License Agreements	Note 2 - License Agreements CPAIR, Inc. Effective November 11, 2011, IPR entered into an Exclusive License Agreement with CPAIR, Inc. (“CPaiR”) to acquire the rights to market and distribute certain intellectual property on a worldwide basis except for the United States. The terms of the license agreement shall be for the greater of the life of the provisional patents, for the technology, or twenty-one years. The term shall automatically renew for an additional one year term unless either party notifies the other that it does not desire to renew the license agreement ninety days before the then-current term of the license agreement expires. Under the Exclusive License Agreement, if IPR enters into a sublicense agreement, IPR is required to pay CPaiR 20% of royalties received by IPR. If IPR elects to distribute the product, without sublicenses, then CPaiR receives 10% of gross revenues. Also, IPR is required to pay to CPaiR 20% of any upfront license fee actually received by IPR in connection with the CPaiR intellectual property and 20% of the quarterly revenue actually received by IPR in connection with such intellectual property. If IPR does not pay a minimum of $1,000,000 to CPaiR within a period of three years from the Effective date, the license agreement will terminate. IPR has the right to pay the difference between the amounts paid by IPR and the minimum payment of $1,000,000. Under the terms of the agreement, IPR was not required to pay an upfront license fee. American Cryostem Corp. Effective January 27, 2012, IPR entered into a License Agreement with American Cryostem Corp. ("ACSC") to acquire the rights to and to distribute certain intellectual property in China and Brazil. The term of the License Agreement shall be for one year. The term shall automatically renew for an additional one-year term unless either party notifies the other that it does not desire to renew the License Agreement. Under the License Agreement, any distributer or sub-licensee, engaged by IPR, must pay 25% of its quarterly gross revenue which shall be split 50/50 between IPR and ACSC. In the event that IPR receives any upfront license fee from a sub-licensee, IPR is required to pay to ACSC 50% of that upfront license fee. Under the terms of the agreement, IPR was not required to pay an upfront license fee.

Note 3 - Property and Equipment

Note 3 - Property and Equipment	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Note 3 - Property and Equipment	Note 3 - Property and Equipment The following is a summary of equipment, at cost, less accumulated depreciation at December 31, 2015 and 2014: As of December 31, 2015 2014 Autos $ 64,458 $ 64,458 Medical equipment 5,000 5,000 Other equipment 8,774 4,945 78,232 74,403 Less accumulated depreciation 46,575 31,802 $ 31,657 $ 42,601 Depreciation expense for the years ended December 31, 2015 and 2014 was $14,773 and $15,737, respectively. Repairs and maintenance are charged to expense as incurred while improvements are capitalized. Upon the sale, retirement or disposal of fixed assets, the accounts are relieved of the cost and the related accumulated depreciation with any gain or loss recorded to the consolidated statements of operations.

Note 4 - Notes Payable and Long

Note 4 - Notes Payable and Long Term Loan	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Note 4 - Notes Payable and Long Term Loan	Note 4 - Notes payable and Long Term Loan Notes Payable In October 2013, the Company initiated a private placement for up to $500,000 of financing by the issuance of notes payable at a minimum of $25,000, one unit. The notes bear interest at 10% per annum and are due and payable with accrued interest one year from issuance. Also, the Company agreed to issue 125,000 shares of its common stock for each unit. In July 2014, the Company initiated a private placement for up to $500,000 of financing by the issuance of notes payable at a minimum of $25,000, one unit. The notes bear interest at 10% per annum and are due and payable with accrued interest one year from issuance. Also, the Company agreed to issue 50,000 shares of its common stock for each unit. In October 2014, the Company initiated a private placement for up to $500,000 of financing by the issuance of notes payable at a minimum of $25,000, one unit. The notes bear interest at 10% per annum and are due and payable with accrued interest one year from issuance. Also, the Company agreed to issue 50,000 shares of its common stock for each unit. In August 2015, the Company initiated a private placement for up to $500,000 of financing by the issuance of notes payable at a minimum of $25,000, one unit. The notes bear interest at 10% per annum and are due and payable with accrued interest one year from issuance. Also, the Company agreed to issue 100,000 shares of its common stock for each unit. At issuance of each private placement note payable agreement, the Company records a discount at the greater of the principal balance of the note payable or the fair value of the common stock issued in connection with the note. The discount is amortized over the life of each note, one year. During the year ended December 31, 2015, the Company has issued promissory notes for an aggregate principal of approximately $615,000 under these private placements, and recorded discounts amounting to $223,551 in connection with these. During the year ended December 31, 2014, the Company issued promissory notes for an aggregate principal of approximately $753,000, and recorded discounts amounting to $6,976 in connection with these. As of December 31, 2015, notes payable outstanding under these private placements are $1,688,750. As of December 31, 2015, the Company had notes payable to related parties amounting to$245,000. Refer to Note 6 – Related Party Transactions. During the year ended December 31, 2015, the Company issued ten Convertible Debentures (“Variable Debentures”) for $521,250 with original terms of 9 months to three years and interest rates ranging from 0% to 10% which contain variable conversion rates with a discount of ranging from 40% to 53% of the Company’s common stock based on the terms included in the Variable Debentures. The Variable Debentures contain prepayment options which enable the Company to prepay the notes for periods of 0-180 days subsequent to issuance at premiums ranging from 120% to145%. The Company recorded a derivative liability as a result of the conversion feature. The derivative liability was allocated between a note discount, up to the value of the Variable Debenture, and interest expense for the excess, and the note discount is being amortized over the life of the Variable Debenture. During the year ended December 31, 2015, the Company recorded $459,071 in discounts on these Variable Debentures. As of December 31, 2015, eight of these Variable Debentures are outstanding, with a gross amount of $383,250. During July 2015, the Company entered into a settlement agreement with the holder of a $100,000 Variable Debenture wherein the Note was exchanged for 900,000 shares of common stock, with the restriction that the shares may be sold from time to time at various prices of $0.60 and above. During December 2015, the Company entered into a settlement agreement with the holder of a $38,000 Variable Debenture wherein the Company repaid in full the Note balance with a cash payment of $56,590. In accordance with ASC 470-50, Debt Modifications and Extinguishments, the Company recognized a $127,674 net loss on extinguishment of debt in connection with these settlement agreements. As of December 31, 2015 2014 Notes payable at beginning of period $ 1,377,416 $ 710,072 Notes payable issued 1,186,250 935,500 Repayments of notes payable in cash (138,000) - Less amounts converted to stock (491,915) (268,156) Notes payable at end of period 1,933,751 1,377,416 Less debt discount (415,974) (2,391) $ 1,517,777 $ 1,375,025 Notes payable issued to related parties $ 245,000 $ 291,000 Notes payable issued to non-related parties $ 1,272,777 $ 1,084,025 The maturity dates on the notes payable are as follows: Related Twelve months ending, Non-related parties parties Total December 31, 2016 $ 1,583,751 $ 245,000 $ 1,828,751 December 31, 2017 $ 55,000 $ - $ 55,000 December 31, 2018 $ 50,000 $ - $ 50,000 Total $ 1,688,751 $ 245,000 $ 1,933,751 Long Term Loan The Company has financed the purchase of an automobile. The maturity dates on the loan are as follows: Maturity dates of long term debt Twelve months ending, December 31, 2016 $ 12,031 December 31, 2017 $ 12,395 December 31, 2018 $ 4,221 $ 28,647 Current portion $ 12,031 Long term portion $ 16,616 Acquisition Payable In connection with the Company’s acquisition of IPR in 2012, IPR recorded a $155,000 long-term acquisition payable for costs that were not paid at closing. These payable is non-interest bearing and IPR agreed to make payments up to 25% of the proceeds from any private placement or gross profits earned by IPR until the obligation is satisfied. The percentage of the proceeds to be paid is at the sole discretion of IPR’s Chief Executive Officer and the ex-Chief Executive Officer of the Company based on the liquidity of the Company. Effective Interest Rate During the year ended December 31, 2015 and 2014, the Company’s effective interest rate was 95% and 11%, respectively.

Note 5 - Shareholders' Deficit

Note 5 - Shareholders' Deficit	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Note 5 - Shareholders' Deficit	Note 5 - Shareholders’ Deficit Reverse Spilt On April 28, 2014, we concluded the process of changing our corporate name to Endonovo Therapeutics, Inc. and began trading under the symbol ENDV. The Company enacted a reverse stock split effective May 15, 2014. All share and per share numbers in this report have been adjusted for the reverse stock split. Common Stock The Company has entered into consulting agreements with various consultants for service to be provided to the Company. The agreements stipulate a monthly fee and a certain number of shares that the consultant vests in over the term of the contract. The consultant is issued a prorated number of shares of common stock at the beginning of the contract, which the consultant earns over a three-month period. At the anniversary of each quarter, the consultant is issued a new allotment of common stock. In accordance with ASC 505-50 – Equity-Based Payment to non-Employees, the common stock shares issued to the consultant are valued upon their vesting, with interim estimates of value as appropriate during the vesting period. During 2014 and the six months ended June 30, 2015, the Company revalued the shares based on low trading volume to $0.001. The fair value of stock issued for services and as for non-cash consideration starting on July 1, 2015 was based on the market price of the stock on the date of grant since significant trading started at that time. During the year ended December 31, 2015, the Company granted 6,519,286 shares for services performed by consultants and recorded expense of $728,750. During the year ended December 31, 2015, the Company issued 1,855,000 shares of common stock to the purchasers of notes. The share issuance was valued at $223,551. The fair value of stock issued to the purchasers of notes starting on July 1, 2015 was based on the market price of the stock on the date of grant since significant trading started at that time. During the year ended December 31, 2015, the Company issued 800,000 shares of its common stock at a fair value of $61,750 on the extension of notes payable. The fair value of stock issued on the extension of notes starting on July 1, 2015 was based on the market price of the stock on the date of grant since significant trading started at that time. In addition, during the year ended December 31, 2015, the Company issued 13,450,592 shares of common stock on the conversion of notes in an amount of $491,915 and accrued interest of $52,623. The Variable Debentures issued by the Company each have a provision requiring the Company to reserve a variable amount of shares of common stock for when the holder of the Variable Debenture converts. As of December 31, 2015, the Company has reserved 7,527,853 of common shares related to the outstanding debentures. On January 15, 2015 the Company entered into an Equity Purchase Agreement (the “EPA” with Kodiak Capital Group. LLC (“KCG”) and, pursuant thereto caused a registration statement on Form S-1 to become effective under the Securities Act of 1933, as amended. To date the Company issued 2,000,000 shares of common stock to KCG and has received $81,738 in connection with KCG’s sale of approximately 98,750 shares of common stock under the EPA. The Company has demanded (among other things) (i) an accounting of shares sold by KCG under the EPA, (ii) a return of 1,901,250 shares that KCG holds against possible future put notices to its transfer agent for cancellation as the Company does not anticipate future put notices; and (iii) return of the 215,000 shares KCG received as a commitment fee for the EPA. As of the date of this filing, KCG has not complied with any of these demands and has twice improperly sought to remove all transfer restrictions from the 215,000 shares, which have a minimum selling price of $0.50 per share until June 30, 2016. KCG has sent written communications to the Company regarding the mechanisms and procedures for returning the 1,901,250 shares, but has not followed through. As of December 31, 2014, the total stock awards granted were 15,292,574 shares with 3,253,264 shares vested and issued, 376,324 forfeited with the 11,662,986 shares unvested. The total expense recorded for the year ended December 31, 2014 was $2,991. During the year ended December 31, 2014, the Company issued an additional 26,064,490 shares of its common stock at a fair value of $26,064 for services rendered. During the year ended December 31, 2014, the Company had the following share issuances of its common stock at a current market value of $0.001 per share: · Sold 1,362,803 shares of its common stock for total consideration of $1,570. The Company has recorded the purchase price as a stock subscription receivable, which has been classified as stockholders equity as the Company has not received the consideration as of the issuance of these financial statements. · Converted $5,036 of its accounts payable into 5,036,453 shares of its common stock. · Converted $38,794 of accrued compensation into 38,793,547 shares of its common stock Series AA Preferred Shares On February 22, 2013, the Board of Directors of the Company authorized an amendment to the Company’s Articles of Incorporation, as amended (the “Articles of Incorporation”), in the form of a Certificate of Designation that authorized the issuance of up to one million (1,000,000) shares of a new series of preferred stock, par value $0.0001 per share, designated “Series AA Super Voting Preferred Stock,” for which the board of directors established the rights, preferences and limitations thereof. Each holder of outstanding shares of Series AA Super Voting Preferred Stock shall be entitled to one hundred thousand (100,000) votes for each share of Series AA Super Voting Preferred Stock held on the record date for the determination of stockholders entitled to vote at each meeting of stockholders of the Company. As of December 31, 2015, there were 1,000 shares of Series AA Preferred stock outstanding.

Note 6 - Related Party Transact

Note 6 - Related Party Transactions	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Note 6 - Related Party Transactions	Note 6 – Related Party Transactions From time-to-time officers of the Company advance monies to the Company to cover costs. During the year ended December 31, 2015, officers advanced $100,755 of funds to the Company of which $100,950 were repaid during the year. The balance of short-term advances due to two officers and executives of the Company at December 31, 2015 is $3,605. During the year ended December 31, 2015, an officer and executive of the Company entered into a note payable agreement for $50,000, and the principal and interest of a $96,000 note payable to another related party was converted into 350,000 shares of common stock. During the year ended December 31, 2014, officers and executives of the Company entered into note payable agreements amounting to $195,000. The balance of notes payable from two officers and executives of the Company at December 31, 2015 is $245,000.

Note 7 - Income Taxes

Note 7 - Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Note 7 - Income Taxes	Note 7 - Income taxes The Company files income tax returns with the Internal Revenue Service (“IRS”) and various state jurisdictions. For jurisdictions in which tax filings are prepared, the Company is subject to income tax examinations by state tax authorities and federal tax authorities for all tax years. The deferred tax assets are mainly comprised of net loss carryforwards. As of December 31, 2015, the Company had approximately $5,006,000 of federal net operating loss carryforwards, that it can use to offset a certain amount of taxable income in the future. These federal net operating loss carryforwards expire through 2035. The resulting deferred tax asset is offset by a 100% valuation allowance due to the uncertainty of its realization. A reconciliation of the provision for income tax expense with the expected income tax computed by applying the federal statutory income tax rate to income before provision for income taxes was as follows for the years ended December 31, 2015 and 2014: 2015 2014 Income tax computed at federal statutory tax rate -34.0 % -34.0 % Change in valuation allowance 39.8 % 39.8 % State taxes, net of federal benefit -5.8 % -5.8 % Total 0.0 % 0.0 % The primary difference between income tax expense attributable to continuing operations and the amount of income tax expense that would result from applying domestic federal statutory rates to income before provision for income taxes relates to the change in the valuation allowance. The Company has adopted the accounting standards that clarify the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold of more likely than not and a measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. In making this assessment, a company must determine whether it is more likely than not that a tax position will be sustained upon examination, based solely on the technical merits of the position and must assume that the tax position will be examined by taxing authorities. Our policy is to include interest and penalties related to unrecognized tax benefits in income tax expense. Interest and penalties totaled $0 for the years ended December 31, 2015 and 2014.

Note 8 - Commitments and Contin

Note 8 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Note 8 - Commitments and Contingencies	Note 8 - Commitments and Contingencies Legal matters The Company may become involved in various legal proceedings in the normal course of business.

Note 9 - Subsequent Events

Note 9 - Subsequent Events	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Note 9 - Subsequent Events	Note 9 - Subsequent Events. Subsequent to December 31, 2015, an aggregate of 901,504 shares of restricted common stock were issued as compensation to independent contractors. Subsequent to December 31, 2015, the Company raised $302,500 in a Convertible Note with 300,000 warrants. Subsequent to December 31, 2015, the Company raised $376,250 from 10 investors in Private Placements and issued 975,827 warrants. Subsequent to December 31, 2015, the Company paid off $154,303 in Convertible Notes to convertible note holders. Subsequent to December 31, 2015, the Company converted $225,000 in Notes Payable through the issuance of 876,150 of restricted shares of common stock and 876,150 warrants. As a result of these issuances the total number of shares outstanding is 108,026,664.

Note 1 - Organization and Natur

Note 1 - Organization and Nature of Business (Policies)	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The consolidated financial statements of the Company include the accounts of ETI, IP Resources International, Inc., Aviva Companies Corporation, and WeHealAnimals, Inc. All significant intercompany accounts and transactions are eliminated in consolidation.
Going Concern	Going Concern These accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates realization of assets and the satisfaction of liabilities in the normal course of business for a period following the date of these consolidated financial statements. The Company has recurring net losses and working capital deficits. The Company has raised approximately $1.3 million in debt and equity financing for the year ended December 31, 2015. The Company is raising additional capital through debt and equity securities in order to continue the funding of its operations. However, there is no assurance that the Company can raise enough funds or generate sufficient revenues to pay its obligations as they become due, which raises substantial doubt about our ability to continue as a going concern. No adjustments have been made to the carrying value of assets or liabilities as a result of this uncertainty. To reduce the risk of not being able to continue as a going concern, management has initiated a private placement offering to raise capital through the sale of its common stock and has engaged a broker/dealer to raise additional capital. Although, uncertainty exists as to whether the Company will be able generate enough cash from operations to fund the Company’s working capital needs or raise sufficient capital to meet the Company’s obligations as they become due, no adjustments have been made to the carrying value of assets or liabilities as a result of this uncertainty.
Use of Estimates	Use of 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 amounts reported in the consolidated financial statements and accompanying notes. Critical estimates include the value of shares issued for services, in connection with notes payable agreements, in connection with note extension agreements, and as repayment for outstanding debt, the useful lives of property and equipment, the valuation of the derivative liability, and the valuation of deferred income tax assets. Management uses its historical records and knowledge of its business in making these estimates. Actual results could differ from these estimates.
Property plant and equipment	Property plant and equipment Property, plant and equipment are stated at cost. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, which range between five and seven years. Expenditures for repairs and maintenance are expensed as incurred.
Impairment of Long-lived Assets	Impairment of Long-lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of assets may not be fully recoverable or that the useful lives of these assets are no longer appropriate. Each impairment test is based on a comparison of the undiscounted future cash flows generated from the asset group to the recorded value of the asset group. If impairment is indicated, the asset is written down to its estimated fair value.
Revenue Recognition	Revenue Recognition The Company recognizes revenue from its technology licensing and commercialization activities in accordance with paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the services have been rendered to the customer and accepted by the customer as completed, and (iii) collectability is reasonably assured.
Stock-Based Compensation	Stock-Based Compensation The Company measures stock-based compensation cost at the grant date based on the fair value of the award and recognizes it as expense, net of estimated forfeitures, over the vesting or service period, as applicable, of the stock award using the straight-line method. When our common stock is thinly traded, we have made estimates of the fair value of the common stock based not only on market prices but other factors such as financial condition and results of operations.
Income Taxes	Income Taxes The Company records a tax provision for the anticipated tax consequences of its reported results of operations. The provision for income taxes is computed using the asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating losses and income tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in effect for the years in which those tax assets are expected to be realized or settled. The Company records a valuation allowance to reduce deferred tax assets to the amount that is more likely than not to be realized. The Company has adopted ASC Topic 740, which clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements. ASC Topic 740 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, and also provides guidance on derecognition of tax benefits, classification on the balance sheet, interest and penalties, accounting in interim periods, disclosure and transition. The Company has determined that the adoption did not result in the recognition of any liability for unrecognized tax benefits and that there are no unrecognized tax benefits that would, if recognized, affect the Company’s effective tax rate.
Net Income (Loss) per Share	Net Income (Loss) per Share Basic net income (loss) per share is calculated based on the net income (loss) attributable to common shareholders divided by the weighted average number of shares outstanding for the period excluding any dilutive effects of options, warrants, unvested share awards and convertible securities. Diluted net income (loss) per common share assumes the conversion of all dilutive securities using the if-converted method, and assumes the exercise or vesting of other dilutive securities, such as options, warrants and restricted stock using the treasury stock method, when dilutive. For the year ended December 31, 2014 the Company did not have dilutive securities. For the year ended December 31, 2015, the Company had 1,051,781 of weighted-average common shares relating to the convertible debt, under the if-converted method, however, these shares are not dilutive because the Company recorded a loss during the fiscal year.
Reclassification	Reclassifications Certain reclassifications have been made to the 2014 financial statements in order for them to conform to the 2015 presentation. Such reclassifications have no impact on the Company’s financial position or results of operations.
Fair value of financial measurements	Fair Value of Financial Instruments Accounting guidance on fair value measurements and disclosures defines fair value, establishes a framework for measuring the fair value of assets and liabilities using a hierarchy system, and defines required disclosures. It clarifies that fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the market in which the reporting entity transacts business. The Company's balance sheet contains derivative and warrant liabilities that are recorded at fair value on a recurring basis. The three-level valuation hierarchy for disclosure of fair value is as follows: Level 1: uses quoted market prices in active markets for identical assets or liabilities. Level 2: uses observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: uses unobservable inputs that are not corroborated by market data. The fair value of the Company’s recorded derivative liability is determined based on unobservable inputs that are not corroborated by market data, which require a Level 3 classification. A Black-Sholes option valuation model was used to determine the fair value. The Company records derivative liability on the condensed consolidated balance sheets at fair value with changes in fair value recorded in the condensed consolidated statements of operation. The following table presents changes in the liabilities with significant unobservable inputs (Level 3) for the year ended December 31, 2015: Fair Value Measurements Using Quoted Prices in Significant Significant Active Markets for Other Observable Unobservable Identical Assets Inputs Inputs (Level 1) (Level 2) (Level 3) Total As of December 31, 2015 Derivative liability $ - $ - $ 1,970,241 $ 1,970,241 Total $ - $ - $ 1,970,241 $ 1,970,241 The following table presents changes in the liabilities with significant unobservable inputs (Level 3) for the year ended December 31, 2015: Derivative Liability Balance December 31, 2014 $ - Issuance of convertible debt 1,345,108 Settlements by debt extinguishment (480,056) Change in estimated fair value 1,105,189 Balance December 31, 2015 $ 1,970,241
Derivative Liability	Derivative Liability The Company issued ten Variable Debentures during the year ended December 31, 2015, which contained variable conversion rates based on unknown future prices of the Company’s common stock. This resulted in a derivative liability. The Company measures the derivative liability using the Black-Scholes option valuation model using the following assumptions: For Year Ending December 31, 2015 2014 Expected term 9 months - 3 years None Exercise price $0.03-$0.52 None Expected volatility 159%-245% None Expected dividends None None Risk-free interest rate 0.25%-0.71% None Forfeitures None None The assumptions used in determining fair value represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management’s judgment. As a result, if factors change, including changes in the market value of the Company’s common stock, managements’ assessment or significant fluctuations in the volatility of the trading market for the Company’s common stock, the Company’s fair value estimates could be materially different in the future. The Company computes the fair value of the derivative liability at each reporting period and the change in the fair value is recorded as non-cash expense or non-cash income. The key component in the value of the derivative liability is the Company’s stock price, which is subject to significant fluctuation and is not under its control, and the assessment of volatility. The resulting effect on net loss is therefore subject to significant fluctuation and will continue to be so until the Company’s Variable Debentures, which the convertible feature is associated with, are converted into common stock or paid in full with cash. Assuming all other fair value inputs remain constant, the Company will record non-cash expense when its stock price increases and non-cash income when its stock price decreases.
Recent Accounting Standard Updates	Recent Accounting Standard Updates In August 2014, the FASB issued FASB ASU2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. FASB ASU 2014-15 changes to the disclosure of uncertainties about an entity’s ability to continue as a going concern. These changes require an entity’s management to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that financial statements are issued. Substantial doubt is defined as an indication that it is probable that an entity will be unable to meet its obligations as they become due within one year after the date that financial statements are issued. If management has concluded that substantial doubt exists, then the following disclosures should be made in the financial statements: (i) principal conditions or events that raised the substantial doubt, (ii) management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations, (iii) management’s plans that alleviated the initial substantial doubt or, if substantial doubt was not alleviated, management’s plans that are intended to at least mitigate the conditions or events that raise substantial doubt, and (iv) if the latter in (iii) is disclosed, an explicit statement that there is substantial doubt about the entity’s ability to continue as a going concern. These changes become effective for the Company for the 2016 annual period. Management is evaluating the impact of the adoption of these changes will have on the consolidated financial statements. Subsequent to adoption, this guidance will need to be applied by management at the end of each annual period and interim period therein to determine what, if any, impact there will be on the consolidated financial statements in a given reporting period. In April 2015, the FASB issued ASU No 2015-3, Simplifying the Presentation of Debt Issuance Costs. This update changes the presentation of debt issuance costs in the balance sheet. ASU 2015-03 requires debt issuance costs related to a recognized debt obligation to be presented in the balance sheet as a direct deduction from the carrying amount of the related debt liability rather than being presented as an asset. Amortization of debt issuance costs will continue to be reported as interest expense. In August 2015, the FASB issued ASU 2015-15, “Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements”. This ASU clarified guidance in ASC 2015-03 stating that the SEC staff would not object to a company presenting debt issuance costs related to a line-of-credit arrangement on the balance sheet as a deferred asset, regardless of whether there were any outstanding borrowings at period-end. This update is effective for annual and interim periods beginning after December 15, 2015, which will require us to adopt these provisions in the first quarter of 2016. This update will be applied on a retrospective basis, wherein the balance sheet of each period presented will be adjusted to reflect the effects of applying the new guidance. The adoption of this guidance is not expected to have a material impact on our consolidated financial statements. In November 2015, the FASB issued ASU No 2015-17, Income Taxes (Topic 740). The amendments in ASU 2015-17 change the requirements for the classification of deferred taxes on the balance sheet. Currently, GAAP requires an entity to separate deferred income tax liabilities and assets into current and noncurrent amounts in a classified statement of financial position. To simplify the presentation of deferred income taxes, the amendments in this ASU require that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The pronouncement is effective for fiscal years and interim periods within those fiscal years beginning after December 15, 2016. Earlier application is permitted for all entities as of the beginning of an interim or annual reporting period. The Company has early adopted this pronouncement for the fiscal reporting period ended December 31, 2015, and has reclassified the presentation of deferred income taxes in the prior period to conform with the current year classification in the consolidated balance sheets. As a result of the Company having recognized a valuation reserve for the entire deferred tax liability balance at December 31, 2014 and 2015, there is no impact of the presentation of deferred income taxes in our financial statements. In January 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-01, Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. The update intends to enhance the reporting model for financial instruments to provide users of financial statements with more decision-useful information and addresses certain aspects of the recognition, measurement, presentation, and disclosure of financial instruments. The new standard affects all entities that hold financial assets or owe financial liabilities. For public business entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Management is evaluating the impact of the adoption of these changes will have on the consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which supersedes existing guidance on accounting for leases in "Leases (Topic 840)" and generally requires all leases to be recognized in the consolidated balance sheet. ASU 2016-02 is effective for annual and interim reporting periods beginning after December 15, 2018; early adoption is permitted. The provisions of ASU 2016-02 are to be applied using a modified retrospective approach. The Company is currently evaluating the impact of the adoption of this standard on its consolidated financial statements.

Note 1 - Nature of Business a17

Note 1 - Nature of Business and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Balances of Liabilities Measured At Fair Value	Fair Value Measurements Using Quoted Prices in Significant Significant Active Markets for Other Observable Unobservable Identical Assets Inputs Inputs (Level 1) (Level 2) (Level 3) Total As of December 31, 2015 Derivative liability $ - $ - $ 1,970,241 $ 1,970,241 Total $ - $ - $ 1,970,241 $ 1,970,241
Changes in the Liabilities With Significant Unobservable Inputs	Derivative Liability Balance December 31, 2014 $ - Issuance of convertible debt 1,345,108 Settlements by debt extinguishment (480,056) Change in estimated fair value 1,105,189 Balance December 31, 2015 $ 1,970,241
Variable Debentures Black-Scholes valuation assumptions	For Year Ending December 31, 2015 2014 Expected term 9 months - 3 years None Exercise price $0.03-$0.52 None Expected volatility 159%-245% None Expected dividends None None Risk-free interest rate 0.25%-0.71% None Forfeitures None None

Note 3 - Property and Equipme18

Note 3 - Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Summary of property and equipment	As of December 31, 2015 2014 Autos $ 64,458 $ 64,458 Medical equipment 5,000 5,000 Other equipment 8,774 4,945 78,232 74,403 Less accumulated depreciation 46,575 31,802 $ 31,657 $ 42,601

Note 4 - Notes Payable and Lo19

Note 4 - Notes Payable and Long Term Loan (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Schedule of notes payable	As of December 31, 2015 2014 Notes payable at beginning of period $ 1,377,416 $ 710,072 Notes payable issued 1,186,250 935,500 Repayments of notes payable in cash (138,000) - Less amounts converted to stock (491,915) (268,156) Notes payable at end of period 1,933,751 1,377,416 Less debt discount (415,974) (2,391) $ 1,517,777 $ 1,375,025 Notes payable issued to related parties $ 245,000 $ 291,000 Notes payable issued to non-related parties $ 1,272,777 $ 1,084,025
The maturity dates on the notes payable	The maturity dates on the notes payable are as follows: Related Twelve months ending, Non-related parties parties Total December 31, 2016 $ 1,583,751 $ 245,000 $ 1,828,751 December 31, 2017 $ 55,000 $ - $ 55,000 December 31, 2018 $ 50,000 $ - $ 50,000 Total $ 1,688,751 $ 245,000 $ 1,933,751
Schedule of future minimum payments	Maturity dates of long term debt Twelve months ending, December 31, 2016 $ 12,031 December 31, 2017 $ 12,395 December 31, 2018 $ 4,221 $ 28,647 Current portion $ 12,031 Long term portion $ 16,616

Note 7 - Income taxes (Tables)

Note 7 - Income taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Reconciliation of the provision for income tax expense	2015 2014 Income tax computed at federal statutory tax rate -34.0 % -34.0 % Change in valuation allowance 39.8 % 39.8 % State taxes, net of federal benefit -5.8 % -5.8 % Total 0.0 % 0.0 %

Note 1 - Nature of Business a21

Note 1 - Nature of Business and Summary of Significant Accounting Policies - Balances of Liabilities (Details)	Dec. 31, 2015USD ($)
Quoted Prices In Active Markets For Identical Assets (Level1)
Derivative liability	$ 0
Total	0
SignificantOtherObservableInputs (Level2)
Derivative liability	0
Total	0
SignificantOtherUnobservableInputs (Level3)
Derivative liability	1,970,241
Total	1,970,241
Total Derivative Liability
Derivative liability	1,970,241
Total	$ 1,970,241

Note 1 - Nature of Business a22

Note 1 - Nature of Business and Summary of Significant Accounting Policies - Changes in the Liabilities (Details) - USD ($)	2 Months Ended	3 Months Ended	12 Months Ended
	Nov. 20, 2015	Mar. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Liabilities With Significant Unobservable Inputs			$ 1,970,241	$ 0
Issuance of convertible debt	$ 147,500	$ 302,500	1,345,108
Change in estimated fair value			1,105,189
Settlements by debt extinguishment			$ (480,056)

Note 1 - Nature of Business a23

Note 1 - Nature of Business and Summary of Significant Accounting Policies - Derivative Liability (Details)	12 Months Ended
	Dec. 31, 2015USD ($)$ / shares
Debt Disclosure [Abstract]
Expected term, Max	3 years
Expected term, Min	9 months
Exercise price, Max	$ .52
Exercise price, Min	$ .03
Expected volatility, Max	245.00%
Expected volatility, Min	159.00%
Expected dividends	$ 0
Risk-free interest rate, Max	0.25%
Risk-free interest rate, Min	0.71%
Forfeitures | $	$ 0

Note 1 - Organization and Nat24

Note 1 - Organization and Nature of Business (Details Narrative)	12 Months Ended
	Dec. 31, 2015USD ($)
Organization and Nature of Business (Textual)
Proceeds from the debt and equity financing	$ 1,300,000

Note 2 - License Agreements (De

Note 2 - License Agreements (Details Narrative) - USD ($)	Jan. 27, 2012	Nov. 11, 2011
CPaiR Agreement
Minimum license agreement term (in years)		21 years
Renewal term if not cancelled by either party 90 days in advance of expiration		1 year
Minimum required cancellation notification required before expiration date to extend license a year		90 days
Minimum payment to CPaiR to avoid termination		$ 1,000,000
Period for which the license agreement must be paid in		3 years
Royalties of sublease agreement paid percentage		20.00%
Payment of upfront license fee for CPaiR technology		20.00%
Percentage of gross revenues paid without subleasing		10.00%
Quarterly revenue paid to CPaiR		20.00%
ACSC Agreement
Upfront license fee paid to ACSC	$ 0
License agreement term (in years)	1 year
Renewal term if not cancelled by either party 90 days in advance of expiration	1 year
Percent of quarterly gross revenue owed by distributor or sub-licensee	25.00%
Gross revenue split ratio between IPR and ACSC	1
Percent of upfront license fee paid to ACSC	50.00%

Note 3 - Property and Equipme26

Note 3 - Property and Equipment (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and Equipment Gross	$ 78,232	$ 74,403
Less accumulated depreciation	46,575	31,802
Property and Equipment, Net	31,657	42,601
Medical Equipment
Property, Plant and Equipment [Line Items]
Property and Equipment Gross	5,000	5,000
Automobiles
Property, Plant and Equipment [Line Items]
Property and Equipment Gross	64,458	64,458
Other Equipment
Property, Plant and Equipment [Line Items]
Property and Equipment Gross	$ 8,774	$ 4,945

Note 3 - Property and Equipme27

Note 3 - Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$ 14,773	$ 15,737

Note 4 - Notes Payable and Lo28

Note 4 - Notes Payable and Long Term Loan - Notes Payable (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Debt Disclosure [Abstract]
Notes payable at beginning of period	$ 1,377,416	$ 710,072
Notes payable issued for cash	1,186,250	935,500
Repayments of notes payable in cash	(138,000)	0
Less amounts converted to stock	(491,915)	(268,156)
Notes payable at end of period	1,933,751	1,377,416
Less debt discount	(415,974)	(2,391)
Notes payable, Net	1,517,777	1,375,025
Notes payable issued to related parties	245,000	291,000
Notes payable issued to non-related parties	$ 1,261,790	$ 1,084,025

Note 4 - Notes Payable and Lo29

Note 4 - Notes Payable and Long Term Loan - Maturity Dates on notes Payable (Details)	Dec. 31, 2015USD ($)
Dec 31, 2016	$ 12,031
Dec 31, 2017	12,395
Dec 31, 2018	4,221
Total	28,647
Non-related Parties
Dec 31, 2016	1,583,751
Dec 31, 2017	55,000
Dec 31, 2018	50,000
Total	1,688,751
Related Parties
Dec 31, 2016	245,000
Dec 31, 2017	0
Dec 31, 2018	0
Total	245,000
Notes Payable
Dec 31, 2016	1,828,751
Dec 31, 2017	55,000
Dec 31, 2018	50,000
Total	$ 1,933,751

Note 4 - Notes Payable and Lo30

Note 4 - Notes Payable and Long Term Loan - Schedule of Future Minimum Payments (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Long term loan, Maturity dates
Dec 31, 2016	$ 12,031
Dec 31, 2017	12,395
Dec 31, 2018	4,221
Total	28,647
Current portion	12,031	$ 11,677
Long term portion	$ 16,616	$ 28,646

Note 4 - Notes Payable and Lo31

Note 4 - Notes Payable and Long Term Loan (Details Narrative) - USD ($)	1 Months Ended			2 Months Ended	3 Months Ended	12 Months Ended
	Oct. 31, 2014	Jul. 31, 2014	Oct. 31, 2013	Nov. 20, 2015	Mar. 31, 2016	Dec. 31, 2015
Notes Payable and Long Term Loan
Issuance of notes payable				$ 147,500	$ 302,500	$ 1,345,108
Aggregate principal amount of promissory notes						761,000
Variable Debenture
Convertible debentures						$ 521,250
Private Placement
Notes Payable and Long Term Loan
Shares issued in private placement, Value	$ 500,000	$ 500,000	$ 500,000
Debt instrument interest rate	10.00%	10.00%	10.00%
Common stock shares issued	50,000	50,000	125,000

Note 5 - Shareholders' Deficit

Note 5 - Shareholders' Deficit (Details) - USD ($)	2 Months Ended	3 Months Ended		12 Months Ended
	Nov. 20, 2015	Mar. 31, 2016	Jun. 30, 2013	Dec. 31, 2015	Dec. 31, 2014	Mar. 24, 2016	Nov. 16, 2015	Dec. 31, 2013
Equity [Abstract]
Revaluation of shares based on low trading volume			$ 0.001
Share issued for services				$ 728,750	$ 34,436
Share issued for service rendered, shares	500,000	901,504		6,519,286
Shares issued with notes payable				$ 223,551	18,617
Shares issued with notes payable, shares		876,150		1,855,000
Share issued for conversion of notes payable and accrued interest, shares	250,000
Conversion into common stock				$ (491,915)	(268,156)
Accrued interest				32,223
Issuance of shares of restricted common stock	590,000
Issuance of notes payable	$ 147,500	$ 302,500		$ 1,345,108
Shares issued as a part of notes payable	250,000
Note converted to shares, amount		$ 225,000
Note converted to shares, shares		876,150		1,855,000
Notes payable				$ 1,933,751	$ 1,377,416			$ 710,072
Common stock, shares outstanding				104,803,401	81,425,957	108,026,664	103,293,401

Note 6 - Related Party Transa33

Note 6 - Related Party Transactions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Related Party Transactions
Related party advances	$ 100,755
Related party advances paid back during period	100,950
Short term advances due to related party	6,855
Due to officer	3,605
Notes payable - related party	245,000	$ 291,000
Increase (Decrease) in note payables due	$ 50,000

Note 7 - Income tax (Details)

Note 7 - Income tax (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Notes to Financial Statements
Federal statutory tax rate	(34.00%)	(34.00%)
Change in valuation allowance	39.80%	39.80%
State taxes, net of federal benefit	(5.80%)	(5.80%)
Effective tax rate	0.00%	0.00%

Note 9 - Subsequent Events (Det

Note 9 - Subsequent Events (Details) - USD ($)	2 Months Ended	3 Months Ended	12 Months Ended
	Nov. 20, 2015	Mar. 31, 2016	Dec. 31, 2015	Mar. 24, 2016	Nov. 16, 2015	Dec. 31, 2014	Dec. 31, 2013
Subsequent Event
Issuance of shares of restricted common stock, amount		$ 376,250
Issuance of shares of restricted common stock, shares	590,000
Warrants issued in private placements		975,827
Issuance of convertible notes payable	$ 147,500	$ 302,500	$ 1,345,108
Warrants attached to convertible notes		300,000
Shares issued as a part of notes payable	250,000
Note converted to shares, amount		$ 225,000
Note converted to shares, shares		876,150	1,855,000
Warrants issued in coversion of notes to shares		876,150
Convertible notes payable paid off		$ 154,303
Notes payable			$ 1,933,751			$ 1,377,416	$ 710,072
Share issued for service rendered, shares	500,000	901,504	6,519,286
Common stock, shares outstanding			104,803,401	108,026,664	103,293,401	81,425,957