Nu-Med Plus (NUMD) 10-K 13 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	Jun. 30, 2015
Document and Entity Information:
Entity Registrant Name	Nu-Med Plus, Inc.
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Entity Central Index Key	1,543,637
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		36,474,244
Entity Public Float			$ 15,428,493
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Trading Symbol	numd

Nu-Med Plus, Inc. Balance Sheet

Nu-Med Plus, Inc. Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current assets
Cash	$ 30,903	$ 56,271
Prepaid expenses, current	26,270	115,851
Total current assets	57,173	172,122
Long-term assets
Property and equipment, net	30,230	37,379
Prepaid expenses, long-term	0	3,561
Total long-term assets	30,230	40,940
Total assets	87,403	213,062
Current liabilities
Accounts payable	6,405	0
Accrued Expense	52,637	36,728
Convertible Promissory Note, Due on demand, net	234,683	230,100
Derivative liability	196,893	0
Total current liabilities	490,618	266,828
Stockholders' equity (deficit)
Preferred stock; $0.001 par value per share; 10,000,000 authorized; no shares issued and outstanding, respectively.	0	0
Common stock; $0.001 par value per share; 90,000,000 authorized; 36,474,244 and 34,281,347 shares issued and outstanding, as of December 31, 2015 and December 31, 2014 respectively.	36,474	34,281
Additional paid-in capital	2,461,615	1,703,360
Stock subscription payable	0	0
Accumulated deficit	(2,901,304)	(1,791,407)
Total stockholders' equity (deficit)	(403,215)	(53,766)
Total liabilities and stockholders' equity (deficit)	$ 87,403	$ 213,062

Nu-Med Plus, Inc. Balance Shee3

Nu-Med Plus, Inc. Balance Sheet (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position
Preferred stock authorized	10,000,000	10,000,000
Preferred stock par value	$ 0.001	$ 0.001
Preferred stock issued	0	0
Preferred stock outstanding	0	0
Common stock authorized	90,000,000	90,000,000
Common stock par value	$ 0.001	$ 0.001
Common stock issued	36,474,244	34,281,347
Common stock outstanding	36,474,244	34,281,347

Nu-Med Plus, Inc. Statements of

Nu-Med Plus, Inc. Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Statement
Revenue	$ 0	$ 0
Operating expenses
General and administrative expense	39,465	60,166
Payroll expense	48,809	56,887
Rent expense	15,880	16,656
Professional and consulting Fees	839,758	1,005,448
Depreciation and amortization expense	7,149	6,964
Total operating expenses	951,061	1,146,121
Operating Loss	(951,061)	(1,146,121)
Other income and expense
Interest income	7	13
Interest expense	(16,950)	(46,624)
Loss on derivative	(141,893)
Total other income and expense	(158,836)	(46,611)
Income tax expense	0	0
Net loss	$ (1,109,897)	$ (1,192,732)
Basic and diluted loss per share	$ (0.03)	$ (0.04)
Weighted average common shares outstanding - basic and diluted	35,397,266	32,787,397

Nu-Med Plus, Inc. Statements o5

Nu-Med Plus, Inc. Statements of Stockholders' Equity (Deficit) - USD ($)	Preferred Stock	Common stock	Additional Paid-In Capital	Stock Subscription Receivable/Payable	Accumulated Deficit	Total
Stock Subscription Payable at Dec. 31, 2014						$ 0
Balance common shares, beginning balance at Dec. 31, 2013	0	29,972,346	0	0	0	29,972,346
Balance preferred shares, beginning balance at Dec. 31, 2013	0	0	0	0	0	0
Stockholders' Equity, beginning balance at Dec. 31, 2013	$ 0	$ 29,972	$ 404,063	$ 40,300	$ (598,675)	$ (124,339)
Services contributed by officers	$ 0	$ 0	$ 10,905	$ 0	$ 0	$ 10,905
Common Stock issued for cash shares	0	809,001	0	0	0	809,001
Common Stock issued for cash, value	$ 0	$ 809	$ 241,891	$ (40,300)	$ 0	$ 202,400
Common Stock issued to contractors, shares	0	3,500,000	0	0	0	3,500,000
Common Stock issued to contractors, value	$ 0	$ 3,500	$ 1,046,500	$ 0	$ 0	$ 970,139
Net loss	$ 0	$ 0	$ 0	$ 0	$ (1,192,732)	$ (1,192,732)
Balance common shares, ending balance at Dec. 31, 2014	0	34,281,347	0	0	0	34,281,347
Balance preferred shares, ending balance at Dec. 31, 2014	0	0	0	0	0	0
Stockholders' Equity, ending balance at Dec. 31, 2014	$ 0	$ 34,281	$ 1,703,360	$ 0	$ (1,791,407)	$ (53,766)
Stock Subscription Payable at Dec. 31, 2015						0
Services contributed by officers	$ 0	$ 0	$ 409	$ 0	$ 0	$ 409
Common Stock issued for cash shares	0	292,897	0	0	0	292,897
Common Stock issued for cash, value	$ 0	$ 293	$ 102,246	$ 0	$ 0	$ 102,539
Common Stock issued to contractors, shares	0	1,900,000	0	0	0	1,900,000
Common Stock issued to contractors, value	$ 0	$ 1,900	$ 655,600	$ 0	$ 0	$ 645,000
Net loss	$ 0	$ 0	$ 0	$ 0	$ (1,109,897)	$ (1,109,897)
Balance common shares, ending balance at Dec. 31, 2015	0	36,474,244	0	0	0	36,474,244
Balance preferred shares, ending balance at Dec. 31, 2015	0	0	0	0	0	0
Stockholders' Equity, ending balance at Dec. 31, 2015	$ 0	$ 36,474	$ 2,461,615	$ 0	$ (2,901,304)	$ (403,215)

Nu-Med Plus, Inc. Statements o6

Nu-Med Plus, Inc. Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net loss	$ (1,109,897)	$ (1,192,732)
Adjustment to reconcile net loss to net cash used in operating activities:
Depreciation	7,149	6,964
Common Stock issued to contractors, value	645,000	970,139
Services contributed by officers	409	10,905
Amortization of the Beneficial Conversion Feature	0	30,716
Decrease in prepaid expenses	105,642	0
Increase in accounts payable	6,405	(116)
Increase in accrued expense	15,909	15,867
Net cash used in operating activities	(329,383)	(158,257)
Cash flows from investing activities:
Purchases of property and equipment	0	(1,101)
Net cash used in investing activities	0	(1,101)
Cash flows from financing activities
Proceeds from the sale of common stock	102,539	202,400
Proceeds from loans payable	55,000	0
Derivative liability	196,893	0
Discount on convertible debt	(50,417)	0
Net cash provided by financing activities	304,015	202,400
Net increase(decrease) in cash	(25,368)	43,042
Cash at beginning of period	56,271	13,229
Cash at end of period	30,903	56,271
Supplemental schedule of cash flow information
Cash paid for interest	0	0
Cash paid for income taxes	$ 0	$ 0

Supplemental Schedule of Non-ca

Supplemental Schedule of Non-cash Financing Activities	12 Months Ended
	Dec. 31, 2015
Notes
Supplemental Schedule of Non-cash Financing Activities	Supplemental schedule of non-cash financing activities During the twelve months ended Dec 31, 2015, the Company issued 1,900,000 shares of common stock for services provided by consultants.

Organization and Description of

Organization and Description of Business	12 Months Ended
	Dec. 31, 2015
Notes
Organization and Description of Business	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS Nu-Med Plus, Inc. is an emerging growth early stage medical device company principally engaged in the design, innovation, development, enhancement and commercialization of beginning, early, and selective later-stage quality medical devices. The Company's immediate focus is on a Nitric Oxide powder formulation that is 99% pure-with one year shelf life, a "desktop" generator device with controls plus safety monitors built in that delivers inhaled Nitric Oxide to replace expensive pressurized canisters and a compact mobile rechargeable device to deliver inhaled Nitric Oxide gas. The Company is incorporated in Utah. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Accounting Method The Company’s financial statements are prepared in accordance with accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments which are necessary for a fair statement of the results for interim periods have been included. b. Revenue Recognition The Company is currently developing its products. It is anticipated that revenue will be recognized on product sales once the product has been shipped to the customers, persuasive evidence of an agreement exists, the price is fixed or determinable, and collectability is reasonably assured. c. 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 disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. d. Cash and Cash Equivalents The Company considers all deposit accounts and investment accounts with an original maturity of 90 days or less to be cash equivalents. e. Fixed Assets Fixed assets are stated at cost. Expenditure for minor repairs, maintenance, and replacement parts which do not increase the useful lives of the assets are charged to expense as incurred. Expenditures, exceeding $500, for new assets or that increase the useful life of existing assets are capitalized. Depreciation is computed using the straight-line method. The lives over which the fixed assets are depreciated are five to seven years. f. Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. FASB Accounting Standards Codification (“ASC”) Topic 820 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: Level 1 - Quoted market prices in active markets for identical assets or liabilities; Level 2 - Inputs other than level one inputs that are either directly or indirectly observable; and Level 3 - Unobservable inputs developed using estimates and assumptions, which are developed by the reporting entity and reflect those assumptions that a market participant would use. All cash, accounts receivable, accounts payable and accrued liabilities are carried at cost, which approximates fair value due to the short-term nature of these financial instruments. Additionally, we measure certain financial instruments at fair value on a recurring basis. Liabilities measured at fair value on a recurring basis are as follows at December 31, 2015 and 2014: December 31, 2015 Total Level 1 Level 2 Level 3 Liabilities Derivative Liability $ 196,893 $ 0 $ 0 $ 196,893 Total Liabilities Measured at Fair Value $ 196,893 $ 0 $ 0 $ 196,893 December 31, 2014 Total Level 1 Level 2 Level 3 Liabilities Derivative Liability $ 0 $ 0 $ 0 $ 0 Total Liabilities Measured at Fair Value $ 0 $ 0 $ 0 $ 0 g. Derivative Financial Instruments In the 4 th Derivatives and Hedging h. Earnings per Share The computation of earnings per share of common stock is based on the weighted average number of shares outstanding during the period of the financial statement. For the year ended December 31, 2015 For the year ended December 31, 2014 Net loss (numerator) (1,109,897) (1,192,732) Shares (denominator) 35,397,266 32,787,397 Net loss per share amount (0.03) (0.04) Diluted earnings per share is computed using the weighted average number of common shares plus dilutive common share equivalents outstanding during the period. During the year there were no outstanding common stock equivalents. Furthermore, due to the net loss for the year, common stock equivalents would not be included in the calculation of the net loss per common share, as their inclusion would be anti-dilutive. i. Income Taxes Deferred taxes are provided on an asset and liability approach whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. j. Equity Instruments Issued for Non-Cash Items In accordance with ASC Topic 718, the Company records equity instruments issued for non-cash items at the grant-date fair value of the equity instruments issued. NOTE 3 - GOING CONCERN The Company anticipates that the funds on hand as of December 31, 2015, will not be sufficient and funding through the sale of equity capital and short term related party and other shareholder loans in order to meet the planned expenditures for development, operations, and administrative cost over the next 12 months will be required. Planned expenditures are approximately $360,000 for 2016. The Company is currently funded through April 1, 2016. The Company has begun the process of arranging for additional necessary funding and currently retains consultants for that purpose. Management will adjust any salaries and expenditures based on the need for successful continuous operations. If plans to obtain further financing prove to be insufficient to fund operations, continued viability could be at risk. These factors raise substantial doubt about the Company's ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Fixed Assets

Fixed Assets	12 Months Ended
	Dec. 31, 2015
Notes
Fixed Assets	NOTE 4 - FIXED ASSETS Fixed assets and related accumulated depreciation consisted of the following at December 31, 2015, and December 31, 2014: December 31, 2015 December 31, 2014 Computer and office equipment 49,373 49,373 Accumulated depreciation (19,143) (11,994) Total Fixed Assets 30,230 37,379 Depreciation expense for the years ended December 31, 2015 and 2014 was $7,149 and $6,964, respectively.

Preferred and Common Stock

Preferred and Common Stock	12 Months Ended
	Dec. 31, 2015
Notes
Preferred and Common Stock	NOTE 5 - PREFERRED STOCK On October 19, 2011, the Company filed Articles of Incorporation with the State of Utah so as to authorize 10,000,000 shares of preferred stock having a par value of $0.001 per share. No preferred shares are issued or outstanding at December 31, 2014. NOTE 6 - COMMON STOCK In November and December of 2013, the Company received $40,300 for a Stock Subscription Payable. In January and February of 2014, the Company received $38,400 for a Stock Subscription Payable. The Stock Subscription Payable was relieved in February 2014 by the issuance of 262,333 shares of common stock at a value of $0.30 per share. On January 7, 2014, the Company issued 1,800,000 common shares valued at $0.30 per share for a total value of $540,000 to a consultant, as compensation, for current and future services to be provided from the date of issuance through January 7, 2015. In April of 2014, the Company received $6,500 for a Stock Subscription Payable. The Stock Subscription Payable was relieved in May 2014 by the issuance of 21,666 shares of common stock at a value of $0.30 per share. In April of 2014, the Company entered into a stock subscription agreement with two investors for them to purchase up to $165,000 of common stock at a price of $0.30 per share. By September 2014, the Company received $157,500 for that Stock Subscription Payable. The Stock Subscription Payable at June 30, 2014 was relieved on September 16, 2014, by the issuance of 525,002 shares of common stock at a value of $0.30 per share. On May 23, 2014, the Company issued 350,000 common shares valued at $0.30 per share for a total value of $105,000 to a consultant, as compensation, for future services to be provided from June 1, 2014 through June 1, 2015. On May 24, 2014, the Company issued 200,000 common shares valued at $0.30 per share for a total value of $60,000 to a consultant, as compensation, for future services to be provided from June 1, 2014 through June 1, 2015. On July 1, 2014, the Company issued 150,000 common shares valued at $0.30 per share for a total value of $45,000 to a consultant, as compensation, for current and future services to be provided from June 1, 2014 through June 1, 2015. On October 1, 2014, the Company issued 200,000 common shares valued at $0.30 per share for a total value of $60,000 to a consultant, as compensation, for current and future services to be provided from September 24, 2014, through December 31, 2014. On October 1, 2014, the Company issued 800,000 common shares valued at $0.30 per share for a total value of $240,000 to a consultant, as compensation, for future services to be provided from October 1, 2014 through December 31, 2014. In April 2015, the Company sold 100,000 shares of restricted common stock at a value of $0.30 per share. The Company also issued 950,000 shares valued at $0.30 per share to new board members as compensation for services. In May 2015, the Company entered into agreements with consultants to issue 300,000 shares of common stock for services. The shares were issued in July 2015. The Company also entered into stock subscriptions in May 2015. Under the agreements, the investors would be allowed to purchase up to 150,000 shares of common stock at a price of $0.30 per share. Upon receipt of funds, 150,000 shares of common stock were issued pursuant to those agreements. In June 2015, the Company entered into an agreement with an investor allowing for the purchase of 33,333 shares of common stock at a price of $0.30 per share. The funds were received and the stock was issued in October 2015. In August 2015 the Company entered into agreements to issue 300,000 shares of restricted common stock to consultants for services. The stock was valued at $0.45 per share. In September 2015, the Company issued 15,111 shares of restricted common stock at a price of $0.45 per share in fulfillment of its obligations of a stock subscription agreement. In November 2015, the Company sold 15,556 shares of restricted common stock to an investor at a price of $0.45 per share. It also issued 50,000 shares of restricted common stock, valued at $0.25 per share, for services. In December 2015, the Company sold 33,800 shares of restricted common stock to an investor for $0.45 per share. At December 31, 2015, the Company had met all obligations and issued stock in fulfillment of such obligations for all stock subscription agreements.

Derivative Liability

Derivative Liability	12 Months Ended
	Dec. 31, 2015
Notes
Derivative Liability	NOTE 7 – DERIVATIVE LIABILITY ASC 815 requires Company management to assess the fair market value of certain derivatives at each reporting period and recognize any change in the fair market value as an other income or expense item. The Company’s only asset or liability measured at fair value on a recurring basis is its derivative liability associated with its convertible notes payable. At origination, the Company valued the conversion features using the following assumptions: stock price of $0.50 and annualized volatility of 232%. The Company determined that at origination the liability related to the debt issued was $102,327, which was $47,327 greater than the transaction value and was expensed at the time of origination. At December 31, 2015, the Company revalued the conversion features using the following assumptions: stock price of $0.94 and annualized volatility of 240%, and determined that, during the year ended December 31, 2015, the Company’s derivative liability increased by $94,566 to $196,893. The Company recognized a corresponding loss on derivative liability in conjunction with this revaluation during the year ended December 31, 2015. During the years ended December 31, 2015 and 2014, we had the following activity in the accounts related to our convertible notes payable: Derivative Liability Debt Discount Gain (Loss) on Derivative Liability Derivative liability at inception of new convertible debt $ 102,327 $ (55,000) $ (47,327) Loss on derivative liability 94,566 0 (94,566) Amortization of debt discount to interest expense 0 4,583 0 Balance at December 31, 2015 $ 196,893 $ (50,417) $ (141,893)

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Notes
Commitments and Contingencies	NOTE 8 - COMMITMENTS AND CONTINGENCIES Operating Lease Obligations The Company leases office space for which it incurred lease payments, on a month to month basis, beginning in February of 2012 for $1,000 per month. The Company also had a one-year lease on lab space beginning April 1, 2012 and ending March 31, 2013, with a monthly lease payment of $388. Pursuant to the lease agreement, at the end of one year, the term is month to month at the same rate of $388 per month.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2015
Notes
Related Party Transactions	NOTE 9 - RELATED PARTY TRANSACTIONS Contributed Services During the year ended December 31, 2015 and 2014, the Company officers contributed services to the Company in the amount of $409 and $10,905, respectively. The Company officers received no compensation and have no expectation of compensation for these services, either now or in the future, and waive their rights to any such compensation.

Loan Payable

Loan Payable	12 Months Ended
	Dec. 31, 2015
Notes
Loan Payable	NOTE 10 - LOAN PAYABLE The Company received, during the year ended December 31, 2013, proceeds from a loan in the amount of $91,600. The Lender agreed to loan the Company up to $10,000 per month effective September 2012, for up to one year. This loan was memorialized in writing on September 30, 2013. The loan is considered to be a demand note, with a maturity 30 days from the receipt of demand and the holder may not make demand for payment until six month from the date thereof. On June 30, 2014, the Company accrued additional interest on this note, at a rate of 8.0% in the amount of $5,161 for six months. The total loan balance and accrued interest is $130,100 and $13,842 respectively. The note contains a conversion option. The conversion price is one share for each $0.01 of principal and accrued but unpaid interest of the note subject to a beneficial ownership limitation. That limitation prevents the holder from owning more than 4.9% of the number of shares of the common stock outstanding after conversion. If the holder's ownership has not previously been reduced to less than 4.9% of the number of shares outstanding, then the limitation shall be 9.9%. On November 18, 2015, the Company received $55,000 for which it issued a note payable. As the note carries no rate of interest, in December 2015, 33,800 shares of restricted common stock were issued in consideration.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Notes
Income Taxes	NOTE 11 – INCOME TAXES The provision (benefit) for income taxes for the years ended December 31, 2015, and 2014, consists of the following: 2015 2014 Federal: Current $ 0 $ 0 Deferred 0 0 State: Current 0 0 Deferred 0 0 Total $ 0 $ 0 Meals and enterainment The income tax provision differs from the amount of income tax determined by applying the U.S. federal and applicable state income tax rates to pretax income from continuing operations for the years ended December 31, 2015, and 2014, due to the following: 2015 2014 Book Income (Loss) $ (432,900) $ (465,200) Depreciation (100) (1,100) Shares issued for services 255,800 378,400 Meals and entertainment 100 0 Contributed services 200 4,300 Amortization of debt discount 1,800 12,000 Loss on derivative 55,300 0 Valuation allowance 119,800 71,600 Total $ 0 $ 0 Net deferred tax liabilities consist of the following components as of December 31, 2015, and 2014: 2015 2014 Deferred tax assets: NOL Carryover $ 437,100 $ 298,700 Deferred tax liabilities Depreciation (4,900) (4,800) Valuation allowance (432,200) (293,400) Net deferred tax asset $ 0 $ 0 Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carryforwards for Federal income tax reporting purposes are subject to annual limitations. If a change in ownership occurs, then net operating loss carryforwards may be limited as to use in future years. At December 31, 2015, the Company had net operating loss carryforward of approximately $1,203,100 that may be offset against future taxable income from the year 2016 through 2032. The availability of some of the net operating loss will extend into 2035 if not previously utilized. During 2015, the Company evaluated its deferred tax assets and concluded that none of the asset is currently realizable and that a full valuation allowance should be recorded. The valuation allowance increased by $42,800 and leaves the Company with a net deferred tax asset of $«GNJGNX33|Tag=us-gaap:DeferredTaxAssetsLiabilitiesNet|Label=*»0 as of December 31, 2015. Included in the balance at December 31, 2015, are no tax positions for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. Because of the impact of deferred tax accounting, other than interest and penalties, the disallowance of the shorter deductibility period would not affect the annual effective tax rate but would accelerate the payment of cash to the taxing authority to an earlier period.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2015
Notes
Subsequent Events	NOTE 12 - SUBSEQUENT EVENTS The Company has evaluated subsequent events in accordance with ASC Topic 855 and has determined that there are two reportable subsequent events. On February 18, 2016, the Company entered into a Stock Purchase Agreement with a Buyer under which the Buyer has the right to purchase restricted common stock of the Company at $0.40 per share up to a total of $7,000. The agreement has an expiration date of August 1, 2016. On February 22, 2016, the Buyer exercised his purchase rights by presented to the Company a check in the amount of $7,000. At the date of this report the stock has not been issued. On March 7, 2016, the Company entered into a Stock Purchase Agreement with a Buyer under which the Buyer has the right, but not the obligation, to purchase restricted common stock of the Company at $0.40 per share up to a total of $100,000. The agreement has an expiration date of August 1, 2016.

Organization and Description 17

Organization and Description of Business (Policies)	12 Months Ended
	Dec. 31, 2015
Policies
Accounting Method	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Accounting Method The Company’s financial statements are prepared in accordance with accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments which are necessary for a fair statement of the results for interim periods have been included.
Revenue Recognition	b. Revenue Recognition The Company is currently developing its products. It is anticipated that revenue will be recognized on product sales once the product has been shipped to the customers, persuasive evidence of an agreement exists, the price is fixed or determinable, and collectability is reasonably assured.
Estimates	c. 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 disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	d. Cash and Cash Equivalents The Company considers all deposit accounts and investment accounts with an original maturity of 90 days or less to be cash equivalents.
Fixed Assets	e. Fixed Assets Fixed assets are stated at cost. Expenditure for minor repairs, maintenance, and replacement parts which do not increase the useful lives of the assets are charged to expense as incurred. Expenditures, exceeding $500, for new assets or that increase the useful life of existing assets are capitalized. Depreciation is computed using the straight-line method. The lives over which the fixed assets are depreciated are five to seven years.
Fair Value	f. Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. FASB Accounting Standards Codification (“ASC”) Topic 820 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: Level 1 - Quoted market prices in active markets for identical assets or liabilities; Level 2 - Inputs other than level one inputs that are either directly or indirectly observable; and Level 3 - Unobservable inputs developed using estimates and assumptions, which are developed by the reporting entity and reflect those assumptions that a market participant would use. All cash, accounts receivable, accounts payable and accrued liabilities are carried at cost, which approximates fair value due to the short-term nature of these financial instruments. Additionally, we measure certain financial instruments at fair value on a recurring basis. Liabilities measured at fair value on a recurring basis are as follows at December 31, 2015 and 2014: December 31, 2015 Total Level 1 Level 2 Level 3 Liabilities Derivative Liability $ 196,893 $ 0 $ 0 $ 196,893 Total Liabilities Measured at Fair Value $ 196,893 $ 0 $ 0 $ 196,893 December 31, 2014 Total Level 1 Level 2 Level 3 Liabilities Derivative Liability $ 0 $ 0 $ 0 $ 0 Total Liabilities Measured at Fair Value $ 0 $ 0 $ 0 $ 0
Derivative Financial Instruments	g. Derivative Financial Instruments In the 4 th Derivatives and Hedging
Earnings Per Share	h. Earnings per Share The computation of earnings per share of common stock is based on the weighted average number of shares outstanding during the period of the financial statement. For the year ended December 31, 2015 For the year ended December 31, 2014 Net loss (numerator) (1,109,897) (1,192,732) Shares (denominator) 35,397,266 32,787,397 Net loss per share amount (0.03) (0.04) Diluted earnings per share is computed using the weighted average number of common shares plus dilutive common share equivalents outstanding during the period. During the year there were no outstanding common stock equivalents. Furthermore, due to the net loss for the year, common stock equivalents would not be included in the calculation of the net loss per common share, as their inclusion would be anti-dilutive.
Income Taxes	i. Income Taxes Deferred taxes are provided on an asset and liability approach whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
Equity Instruments Issued For Non-cash Items	j. Equity Instruments Issued for Non-Cash Items In accordance with ASC Topic 718, the Company records equity instruments issued for non-cash items at the grant-date fair value of the equity instruments issued.

Organization and Description 18

Organization and Description of Business (Tables)	12 Months Ended
	Dec. 31, 2015
Tables/Schedules
Fair Value, Liabilities Measured on Recurring Basis	December 31, 2015 Total Level 1 Level 2 Level 3 Liabilities Derivative Liability $ 196,893 $ 0 $ 0 $ 196,893 Total Liabilities Measured at Fair Value $ 196,893 $ 0 $ 0 $ 196,893 December 31, 2014 Total Level 1 Level 2 Level 3 Liabilities Derivative Liability $ 0 $ 0 $ 0 $ 0 Total Liabilities Measured at Fair Value $ 0 $ 0 $ 0 $ 0
Schedule of Earnings Per Share, Basic and Diluted	For the year ended December 31, 2015 For the year ended December 31, 2014 Net loss (numerator) (1,109,897) (1,192,732) Shares (denominator) 35,397,266 32,787,397 Net loss per share amount (0.03) (0.04)

Fixed Assets (Tables)

Fixed Assets (Tables)	12 Months Ended
	Dec. 31, 2015
Tables/Schedules
Property, Plant and Equipment	December 31, 2015 December 31, 2014 Computer and office equipment 49,373 49,373 Accumulated depreciation (19,143) (11,994) Total Fixed Assets 30,230 37,379

Derivative Liability (Tables)

Derivative Liability (Tables)	12 Months Ended
	Dec. 31, 2015
Tables/Schedules
Schedule of Derivatives Instruments Statements of Financial Performance and Financial Position, Location	Derivative Liability Debt Discount Gain (Loss) on Derivative Liability Derivative liability at inception of new convertible debt $ 102,327 $ (55,000) $ (47,327) Loss on derivative liability 94,566 0 (94,566) Amortization of debt discount to interest expense 0 4,583 0 Balance at December 31, 2015 $ 196,893 $ (50,417) $ (141,893)

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Tables/Schedules
Schedule of Components of Income Tax Expense (Benefit)	2015 2014 Federal: Current $ 0 $ 0 Deferred 0 0 State: Current 0 0 Deferred 0 0 Total $ 0 $ 0
Schedule of Effective Income Tax Rate Reconciliation	2015 2014 Book Income (Loss) $ (432,900) $ (465,200) Depreciation (100) (1,100) Shares issued for services 255,800 378,400 Meals and entertainment 100 0 Contributed services 200 4,300 Amortization of debt discount 1,800 12,000 Loss on derivative 55,300 0 Valuation allowance 119,800 71,600 Total $ 0 $ 0
Schedule of Deferred Tax Assets and Liabilities	2015 2014 Deferred tax assets: NOL Carryover $ 437,100 $ 298,700 Deferred tax liabilities Depreciation (4,900) (4,800) Valuation allowance (432,200) (293,400) Net deferred tax asset $ 0 $ 0

Organization and Description 22

Organization and Description of Business (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Details
Derivative liability	$ 196,893	$ 0
Liabilities, Fair Value Disclosure, Recurring	196,893	0
Net loss	$ (1,109,897)	$ (1,192,732)
Weighted average common shares outstanding - basic and diluted	35,397,266	32,787,397
Basic and diluted loss per share	$ (0.03)	$ (0.04)

Going Concern (Details)

Going Concern (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Details
Planned expenditures	$ 360,000

Fixed Assets (Details)

Fixed Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Details
Property, Plant and Equipment, Gross	$ 49,373	$ 49,373
Accumulated Depreciation	(19,143)	(11,994)
Property and equipment, net	30,230	37,379
Depreciation	$ 7,149	$ 6,964

Preferred and Common Stock (Det

Preferred and Common Stock (Details) - USD ($)	1 Months Ended										2 Months Ended	12 Months Ended
	Dec. 31, 2015	Nov. 30, 2015	Sep. 30, 2015	Aug. 31, 2015	Jun. 30, 2015	May. 31, 2015	Apr. 30, 2015	May. 31, 2014	Apr. 30, 2014	Jan. 31, 2014	Feb. 28, 2014	Dec. 31, 2015	Dec. 31, 2014	Mar. 07, 2016	Feb. 18, 2016	Dec. 30, 2015	Oct. 01, 2014	Sep. 16, 2014	Jul. 01, 2014	May. 24, 2014	May. 23, 2014	Apr. 15, 2014	Dec. 31, 2013
Details
Preferred stock authorized	10,000,000											10,000,000	10,000,000
Preferred stock par value	$ 0.001											$ 0.001	$ 0.001
Common Stock, Value, Subscriptions									$ 157,500													$ 6,500	$ 40,300
Proceeds from the sale of common stock											$ 38,400	$ 102,539	$ 202,400
shares issued for stock subscription																		525,002
Stock Subscription Price Per Share												$ 0.30
Common Stock issued to contractors, shares		50,000					950,000		165,000	1,800,000		1,900,000	3,500,000
Price per share of shares issued for services												$ 0.30
total value of shares issued for compensation	$ 540,000											$ 540,000
Stock subscription shares								21,666
Sale of Stock, Price Per Share	$ 0.30	$ 0.45	$ 0.45	$ 0.45								$ 0.30				$ 0.45
share based compensation shares	300,000											300,000					200,000		150,000	200,000	350,000
share based compensation value																	$ 60,000		$ 45,000	$ 60,000	$ 105,000
ShareBasedCompensationSharesFutureServices																	800,000
Share Based Compensation Value Future Services																	$ 240,000
Common Stock issued for cash shares	33,800	15,556	15,111	300,000	33,333		100,000					292,897	809,001
Stock Issued During Period, Shares, Other						150,000
Shares Issued, Price Per Share		$ 0.25												$ 0.40	$ 0.40

Derivative Liability (Details)

Derivative Liability (Details) - USD ($)	1 Months Ended	12 Months Ended
	Oct. 31, 2015	Dec. 31, 2015	Dec. 31, 2014
Details
Fair Value Assumptions, Exercise Price	$ 0.50	$ 0.94
Fair Value Assumptions, Expected Volatility Rate	232.00%	240.00%
Derivative Liability At Inception		$ 102,327
Amortization of Debt Discount (Premium)		47,327
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Inputs Reconciliation, Period Increase (Decrease)		94,566
Increase (Decrease) in Deferred Liabilities		196,893
Proceeds from loans payable		(55,000)	$ 0
Amortization of Debt Discount (Premium)		(47,327)
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Inputs Reconciliation, Period Increase (Decrease)		(94,566)
Interest on Convertible Debt, Net of Tax		4,583
Discount on convertible debt		(50,417)	$ 0
Loss on derivative		$ (141,893)

Commitments and Contingencies (

Commitments and Contingencies (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Details
monthly office lease payment	$ 1,000
monthly lab lease payment	$ 388

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Details
Services contributed by officers	$ 409	$ 10,905

Loan Payable (Details)

Loan Payable (Details) - USD ($)	1 Months Ended						12 Months Ended
	Dec. 31, 2015	Nov. 30, 2015	Sep. 30, 2015	Aug. 31, 2015	Jun. 30, 2015	Apr. 30, 2015	Dec. 31, 2015	Dec. 31, 2014
Details
Additional Loan Proceeds	$ 91,600						$ 91,600
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current							The Lender agreed to loan the Company up to $10,000 per month effective September 2012, for up to one year.
Accounts Payable, Interest-bearing, Interest Rate	8.00%						8.00%
additional loan accrued interest							$ 5,161
Convertible Notes Payable	$ 130,100						130,100
convertible note payable accrued interest							$ 13,842
Debt Instrument, Convertible, Terms of Conversion Feature							The conversion price is one share for each $0.01 of principal and accrued but unpaid interest of the note subject to a beneficial ownership limitation. That limitation prevents the holder from owning more than 4.9% of the number of shares of the common stock outstanding after conversion. If the holder's ownership has not previously been reduced to less than 4.9% of the number of shares outstanding, then the limitation shall be 9.9%.
Proceeds from loans payable							$ 55,000	$ 0
Common Stock issued for cash shares	33,800	15,556	15,111	300,000	33,333	100,000	292,897	809,001

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Details
Current Federal Tax Expense (Benefit)	$ 0
Deferred Federal Income Tax Expense (Benefit)	0
Current State and Local Tax Expense (Benefit)	0
Deferred State and Local Income Tax Expense (Benefit)	0
Current Income Tax Expense (Benefit)	0
Income (Loss) from Continuing Operations before Income Taxes, Domestic	(432,900)	$ (465,200)
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Depreciation, Amount	(100)	(1,100)
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-based Compensation Cost, Amount	255,800	378,400
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Meals and Entertainment, Amount	100	0
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Other, Amount	200	4,300
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Amortization, Amount	1,800	12,000
Effective Income Tax Rate Reconciliation, Deduction, Other, Amount	55,300	0
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	119,800	71,600
Total	0	0
Deferred Tax Assets, Operating Loss Carryforwards	437,100	298,700
Deferred Tax Liabilities, Other	(4,900)	(4,800)
Tax Credit Carryforward, Valuation Allowance	(432,200)	(293,400)
Deferred Tax Assets, Net	0	$ 0
Deferred Tax Assets, Tax Credit Carryforwards	1,203,100
Valuation Allowances and Reserves, Period Increase (Decrease)	$ 42,800

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	1 Months Ended		12 Months Ended
	Mar. 31, 2016	Feb. 29, 2016	Dec. 31, 2015	Dec. 31, 2014	Mar. 07, 2016	Feb. 18, 2016	Nov. 30, 2015
Details
Shares Issued, Price Per Share					$ 0.40	$ 0.40	$ 0.25
Common Stock issued for cash, value		$ 7,000	$ 102,539	$ 202,400
March Stock Purchase Agreement	$ 100,000