Nu-Med Plus (NUMD) 10-K 19 Apr 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Apr. 08, 2017	Jun. 30, 2016
Document and Entity Information:
Entity Registrant Name	Nu-Med Plus, Inc.
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Amendment Flag	false
Entity Central Index Key	1,543,637
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		37,241,744
Entity Public Float			$ 7,936,869
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	2,016
Document Fiscal Period Focus	FY
Trading Symbol	numd

NU-MED PLUS, INC. Balance Sheet

NU-MED PLUS, INC. Balance Sheets - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current assets
Cash	$ 12,450	$ 30,903
Prepaid expenses	0	14,812
Total current assets	12,450	45,715
Long-term assets
Property and equipment, net	23,083	30,230
Total long-term assets	23,083	30,230
Total assets	35,533	75,945
Current liabilities
Accounts payable	5,065	6,405
Accounts payable - related party	4,000	0
Accrued Expense	66,079	52,637
Convertible Promissory Note, net	315,902	211,767
Derivative liability	4,083,787	15,028,600
Total current liabilities	4,474,833	15,299,409
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; 37,241,744 and 36,474,244 shares issued and outstanding, as of December 31, 2016 and December 31, 2015 respectively.	37,242	36,474
Additional paid-in capital	3,580,348	2,474,115
Stock subscription payable	24,675	0
Accumulated deficit	(8,081,565)	(17,734,053)
Total stockholders' equity (deficit)	(4,439,300)	(15,223,464)
Total liabilities and stockholders' equity (deficit)	$ 35,533	$ 75,945

Nu-Med Plus, Inc. Balance Shee3

Nu-Med Plus, Inc. Balance Sheet (Parenthetical) - $ / shares	Dec. 31, 2016	Dec. 31, 2015
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	37,241,744	36,474,244
Common stock outstanding	37,241,744	36,474,244

NU-MED PLUS, INC. Statements of

NU-MED PLUS, INC. Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Statement
Revenue	$ 0	$ 0
Operating expenses
General and administrative expense	62,169	34,882
Payroll expense	49,563	48,809
Rent expense	17,658	15,880
Professional and consulting Fees	1,088,061	839,758
Depreciation expense	7,148	7,149
Total operating expenses	1,224,599	946,478
Operating Loss	(1,224,599)	(946,478)
Other income (expense)
Interest income	7	7
Interest expense	(15,908)	(15,908)
Amortization of debt discount	51,825	6,667
Gain (loss) on derivative	10,944,813	(7,915,171)
Total other income (expense)	10,877,087	(7,937,739)
Income tax expense	0	0
Net income (loss)	$ 9,652,488	$ (8,884,217)
Basic gain (loss) per share	$ 0.26	$ (0.25)
Weighted average common shares outstanding - basic	37,219,360	35,397,266
Diluted gain (loss) per share	$ 0.13	$ (0.25)
Weighted average common shares outstanding - diluted	75,030,231	35,397,266

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 Payable	Accumulated Deficit	Total
Balance common shares, beginning balance at Dec. 31, 2014	0	34,281,347	0	0	0	34,281,347
Balance preferred shares, beginning balance at Dec. 31, 2014	0	0	0	0	0	0
Stockholders' Equity, beginning balance at Dec. 31, 2014	$ 0	$ 34,281	$ 1,703,360	$ 0	$ (8,849,836)	$ (7,112,195)
Services contributed by officers	$ 0	$ 0	$ 409	$ 0	$ 0	$ 409
Common Stock issued for service, shares	0	1,850,000	0	0	0	1,850,000
Common Stock issued for service, value	$ 0	$ 1,850	$ 643,150	$ 0	$ 0	$ 645,000
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 for debt, shares	0	50,000	0	0	0	50,000
Common Stock issued for debt, value	$ 0	$ 50	$ 24,950	$ 0	$ 0	$ 25,000
Net income (loss)	$ 0	$ 0	$ 0	$ 0	$ (8,884,217)	$ (8,884,217)
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	$ 2,474,115	$ 0	$ (17,734,053)	$ (15,223,464)
Services contributed by officers						$ 0
Common Stock issued for service, shares	0	2,500,000	0	0	0	2,500,000
Common Stock issued for service, value	$ 0	$ 2,500	$ 997,500	$ 0	$ 0	$ 1,000,000
Common Stock issued for debt, shares						267,500
Common Stock issued for stock subscriptions, shares	0	267,500	0	0	0	267,500
Common Stock issued for stock subscriptions, value	$ 0	$ 268	$ 106,733	$ 0	$ 0	$ 107,001
Common Stock returned, shares	0	(2,000,000)	0	0	0	(2,000,000)
Common Stock returned, value	$ 0	$ (2,000)	$ 2,000	$ 0	$ 0	$ 0
Stock subscriptions payable	0	0	0	24,675	0	24,675
Net income (loss)	$ 0	$ 0	$ 0	$ 0	$ 9,652,488	$ 9,652,488
Balance common shares, ending balance at Dec. 31, 2016	0	37,241,744	0	0	0	37,241,744
Balance preferred shares, ending balance at Dec. 31, 2016	0	0	0	0	0	0
Stockholders' Equity, ending balance at Dec. 31, 2016	$ 0	$ 37,242	$ 3,580,348	$ 24,675	$ (8,081,565)	$ (4,439,300)

NU-MED PLUS, INC. Statements o6

NU-MED PLUS, INC. Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net income (loss)	$ 9,652,488	$ (8,884,217)
Adjustment to reconcile net income (loss) to net cash used in operating activities:
Depreciation expense	7,148	7,149
Stock for services	1,000,000	645,000
Subscription payable for services performed	22,175	0
Services contributed by officers	0	409
(Gain) loss on derivative liability Feature	(10,944,813)	7,915,171
Amortization of debt discount	51,825	6,667
Decrease in prepaid expenses	14,811	104,601
(Decrease) increase in accounts payable	(1,340)	6,405
Increase in related party payables	4,000	0
Increase in accrued expense	13,443	15,908
Net cash used in operating activities	(180,264)	(182,907)
Cash flows from investing activities:
Net Cash used in investing activities	0	0
Cash flows from financing activities
Proceeds from the sale of common stock	107,001	102,539
Proceeds from loans payable	79,810	55,000
Proceeds from subscription payable	2,500	0
Payments on convertible debt	(27,500)	0
Net cash provided by financing activities	161,811	157,539
Net increase(decrease) in cash	(18,453)	(25,368)
Cash at beginning of period	30,903	56,271
Cash at end of period	12,450	30,903
Supplemental schedule of cash flow information
Cash paid for interest	0	0
Cash paid for income taxes	0	0
Supplemental schedule of non-cash financing activities
Discount on convertible debt	0	2,000
Cancellation and return of common stock	$ 0	$ 0

Organization and Description of

Organization and Description of Business	12 Months Ended
	Dec. 31, 2016
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.
Organization and Description of Business	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Basis of Presentation 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. Property and Equipment 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 2016: December 31, 2015 (Restated) Total Level 1 Level 2 Level 3 Liabilities Derivative Liability $ 15,028,600 $ 0 $ 0 $ 15,028,600 Total Liabilities Measured at Fair Value $ 15,028,600 $ 0 $ 0 $ 15,028,600 December 31, 2016 Total Level 1 Level 2 Level 3 Liabilities Derivative Liability $ 4,083,787 $ 0 $ 0 $ 4,083,787 Total Liabilities Measured at Fair Value $ 4,083,787 $ 0 $ 0 $ 4,083,787 g. Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of it financial instruments, including convertible notes payable, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. ASC 815, Derivatives and Hedging, which requires that every derivative instrument be recorded on the balance sheet as either an asset or liability measured at its fair value as of the reporting date. ASC 815 also requires that changes in the derivatives' fair value be recognized in earnings. 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, 2016 For the year ended December 31, 2015 (Restated) Net profit (loss) (numerator) $9,652,488 $(8,884,217) Basic Shares (denominator) 37,219,360 35,397,266 Net profit (loss) per share amount basic $0.26 $(0.25) Diluted Shares (denominator) 75,030,231 35,397,266 Net profit (loss) per share amount diluted 0.13 (0.25) 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 37,810,871 outstanding common stock equivalents. Furthermore, due to the net loss for the year ended December 31, 2015, 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. Concentrations and Credit Risk - j. 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. k. Stock-based Compensation 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. Recent Accounting Pronouncements – In October 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-16, Income Taxes (Topic 740); Intra-Entity Transfers of Assets Other Than Inventory In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230); Classification of Certain Cash Receipts and Cash Payments In March 2016, the FASB issued ASU 2016-09, Compensation – Stock Compensation (Topic 718); Improvements to Employee Share-Based Payments Accounting In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update ("ASU") 2016-02, “L eases.” The Company has reviewed all other FASB-issued ASU accounting pronouncements and interpretations thereof that have effective dates during the period reported and in future periods. The Company has carefully considered the new pronouncements that alter previous GAAP and does not believe that any new or modified principles will have a material impact on the company’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of the Company’s financial management and certain standards are under consideration. NOTE 4 - GOING CONCERN The Company anticipates that the funds on hand as of December 31, 2016, 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 $1,250,000 for 2017. Subsequent to December 31, 2016 the Company has entered into a $700,000 subscription agreement and has drawn $300,000 against that agreement which will fund operations through June 30, 2017. 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.

Prior Period Correction

Prior Period Correction	12 Months Ended
	Dec. 31, 2016
Notes
Prior Period Correction	NOTE 2 – PRIOR PERIOD CORRECTION In July 2013, the Company entered into a convertible promissory note. The note was accounted for as a normal financial instrument, calculating and accruing interest earned but unpaid. Subsequent to December 31, 2016, the note was reviewed and found to contain a price protection clause, which made the note a derivative financial instrument, as the conversion price was a variable rather than a fixed number. The Company evaluated the magnitude of the error and concluded that, as the Company is in development stage and has no revenue, the change was unlikely to influence the decision of an investor to buy or sell. The following outlines the impact of the change on the financial statements: Year Ended December 31, 2015 As reported As corrected Change Derivative liability $196,893 15,028,600 14,831,707 Accumulated deficit (2,901,304) (17,734,053) (14,832,749) Operating Loss (951,061) (946,478) 4,583 Gain (loss) on derivative (141,893) (7,915,171) (7,773,278) Net profit (loss) (1,109,897) (8,884,217) (7,774,320) The derivative valuation at December 31, 2015 resulted in a charge of $15,028,600. As the derivative instrument was entered into in 2014, it was also valued at the December 31, 2014 date, resulting in a change of $7,773,278. The charge relating to 2014 was made through adjusting the beginning balances of derivative liability and retained earnings at January 1, 2015. Subsequent to December 31, 2016, the note was amended to delete the price protection provision. The effect of that change will be to relieve the derivative liability, record a gain on derivative, and delete derivative accounting for the note going forward.

Property Plant and Equipment

Property Plant and Equipment	12 Months Ended
	Dec. 31, 2016
Notes
Property Plant and Equipment	NOTE 5 - Property Plant and Equipment Fixed assets and related accumulated depreciation consisted of the following at December 31, 2016, and December 31, 2015: December 31, 2016 December 31, 2015 Computer and office equipment 49,373 49,373 Accumulated depreciation (26,290) (19,143) Total Fixed Assets 23,083 30,230 Depreciation expense for the years ended December 31, 2016 and 2015 was $7,148 and $7,149, respectively.

Preferred and Common Stock

Preferred and Common Stock	12 Months Ended
	Dec. 31, 2016
Notes
Preferred and Common Stock	NOTE 6 - 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, 2016. NOTE 7 - COMMON STOCK 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 two agreements to issue a total of 300,000 shares of restricted common stock to consultants for services. The stock was valued at $0.45 per share. The agreements have initial terms of one year and automatically renew each successive year unless cancelled in writing. The agreements provide for annual compensation of 75,000 shares for the services provided under each agreement. At December 31, 2016, 68,750 shares of restricted common stock had been earned, but not issued, under these agreements. The stock has been valued and the related expense and subscription payable of $22,175 has been recorded in these financial statements. 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. The Company also issued 50,000 shares of restricted common stock, valued at $0.50 per share, prepaid interest on a convertible note payable. In December 2015, the Company sold 33,800 shares of restricted common stock to an investor for $0.45 per share. During 2016, the Company entered into stock subscription agreements with an investor to purchase up to 672,500 shares of common stock at a price of $0.40 per share. Pursuant to these agreements, the Company received proceeds of $109,501 and issued 267,500 shares of restricted common stock, leaving a balance of 6,250 shares to be issued. The balance, which represents $2,500, is recorded as a subscription payable at December 31, 2016. Currently, the investor has the right to purchase an additional 405,000 shares of common stock for $162,000 under these agreements. On August 5, 2016, Dr. Craig Morrison returned to the Company 2,000,000 shares of restricted common stock which is part of the 4,000,000 shares which had been issued to him for his services as a director and medical advisor. The 2,000,000 shares of stock were retired at their par value of $2,000, reducing the number of shares issued and outstanding. As stated above, at December 31, 2016, the Company had $24,675 in stock subscriptions payable for which it is obligated to issue 75,000 shares of restricted common stock.

Convertible Notes and Derivativ

Convertible Notes and Derivative Liability	12 Months Ended
	Dec. 31, 2016
Notes
Convertible Notes and Derivative Liability	NOTE 8 – CONVERTIBLE NOTES AND DERIVATIVE LIABILITY The Company adopted ASC 815 which defines determining whether an instrument (or embedded feature) is solely indexed to an entity’s own stock. The exercise price of the newly issued and outstanding warrants are subject to “reset” provisions in the event the Company subsequently issues common stock, stock warrants, stock options or convertible debt with a stock price, exercise price or conversion price lower than exercise price of these warrants. If these provisions are triggered, the exercise price of the warrant will be reduced. As a result, the Company has determined that the exercise feature is not considered to be solely indexed to the Company’s own stock and is therefore not afforded equity treatment. In accordance with ASC 815, the Company has bifurcated the exercise feature of the warrants and recorded a 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 another 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 warrants. 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. In 2013 the Company entered issued a convertible promissory note in the amount of $130,100 with a variable conversion rate. The note was not accounted for as a derivative. However, a subsequent review of the agreement evidenced that, as the conversion price was variable, the note is subject to derivative accounting treatment. The conversion feature was calculated as of December 31, 2014, 2015 and 2016. The valuation resulted increases in the derivative liability of $5,059,554 in 2014, $7,058,429 in 2015 and a decrease of $10,944,813 in 2016. The retained earnings deficit at January 1, 2015 was adjusted to reflect the loss on derivative liability, with the results of the 2015 and 2016 valuation changes being reflected in these financial statements. At December 31, 2016, the Company again revalued the conversion feature of the notes and determined that during the year ended December 31, 2016, the Company’s derivative liability decreased by $10,944,813. The Company recognized a corresponding gain on derivative liability in conjunction with this revaluation. During the years ended December 31, 2016 and 2015, 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 January 1, 2015 (Restated) $ 7,113,429 $ (80,000) $ 0 Loss on derivative liability 7,915,171 0 (7,915,171) Amortization of debt discount to interest expense 0 6,667 0 Balance at December 31, 2015 (Restated) $ 15,028,600 $ (73,333) $ (7,915,171) Gain on derivative liability (10,944,813) 0 (10,944,813) Amortization of debt discount to interest expense 0 51,825 0 Balance at December 31, 2016 4,083,787 (21,508) (10,944,813)

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Notes
Commitments and Contingencies	NOTE 9 - 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 2017 for $ $950 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, 2016
Notes
Related Party Transactions	NOTE 10 - RELATED PARTY TRANSACTIONS Contributed Services During the year ended December 31, 2016 and 2015, the Company officers contributed services to the Company in the amount of $0 and $409, 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.

Convertible Promissory Notes

Convertible Promissory Notes	12 Months Ended
	Dec. 31, 2016
Notes
Convertible Promissory Notes	NOTE 11 - CONVERTIBLE PROMISSORY NOTES $100,000 Convertible Promissory Note On November 12, 2012, the Company issued a $100,000 convertible promissory note to SCS as compensation for services provided and to be provided during the period April 1, 2012 through March 31, 2013. The note is due on demand, bears annual interest at 5.5%, and is convertible into shares of common stock at a conversion price to be agreed upon immediately prior to conversion. On September 27, 2013, the Company amended the note to include a conversion price which of $0.01 per share for all unpaid principal and interest. As of December 31, 2016 and 2015 interest accrued, but unpaid, was $31,629 and $26,129, respectively. $130,100 Convertible Promissory Note Prior to 2015, the Company entered into a convertible promissory note, due on demand, bearing interest at 8% per annum, unsecured and convertible at $0.01 per share, with a price protection provision to a lower conversion price. The balance of this note was $130,000 at December 31, 2016 and 2015 with accrued interest balances of $39,545 and $29,137, respectively. $55,000 Convertible Promissory Note On November 18, 2015, the Company received $55,000 for which it issued a convertible note payable with a maturity date of November 18, 2017, unsecured and convertible into shares of common stock at $0.25 per share with a price protection provision to adjust to a lower conversion price.. As the note carries no rate of interest, in December 2015, 50,000 shares of restricted common stock were issued in consideration (see also Note 6). The conversion features and related derivative liabilities (Note 8) in the $130,100 and $55,000 convertible promissory notes and 50,000 shares issued for interest related to the $55,000 note created debt discounts at origination which have been amortized leaving balances as of December 31, 2016 and 2015 of $21,508 and $73,333, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Notes
Income Taxes	NOTE 12 – INCOME TAXES The provision (benefit) for income taxes for the years ended December 31, 2016, and 2015, consists of the following: 2016 2015 Federal: Current 0 0 Deferred 0 0 State: Current 0 0 Deferred 0 0 Total 0 0 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, 2016, and 2015, due to the following: 2016 2015 (Restated) Book Income (Loss) $ 3,764,470 $ (8,884,217) Depreciation 2,788 (7,149) Shares issued for services 398,648 645,000 Meals and entertainment 0 409 Contributed services 270 423 Amortization of debt discount 20,211 6,667 Loss on derivative 643,662 7,915,171 Net Operating loss (901,403) Valuation allowance (3,928,648) 323,695 Total $ 0 $ 0 Net deferred tax liabilities consist of the following components as of December 31, 2016, and 2015: 2016 2015 (Restated) Deferred tax assets: NOL Carryover $ (901,403) $ (9,317,117) Deferred tax liabilities Depreciation and amorization (28,388) (26,291) Valuation allowance 929,791 9,343,408 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, 2016, 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 2016, 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 decreased by $8,413,617 and leaves the Company with a net deferred tax asset of $«GNJGNX33|Tag=us-gaap:DeferredTaxAssetsLiabilitiesNet|Label=*»0 as of December 31, 2016. 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, 2016
Notes
Subsequent Events	NOTE 13 - SUBSEQUENT EVENTS The Company has evaluated subsequent events in accordance with ASC Topic 855 and has determined that the following is a reportable subsequent event: Stock Purchase Agreements: On January 11, 2017, 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 $0.25 per share up to a total of $20,000. The agreement has an expiration date of December 20, 2017. On January 11, 2017, the Buyer exercised purchase rights, presenting the Company with a check in the amount of $19,000. On February 1, 2017, 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 $0.25 per share up to a total of $700,000. The agreement has an expiration date of February 1, 2018. On February 1, 2017, the Buyer exercised his purchase rights by presented to the Company a check in the amount of $300,000. At the date of this report the stock has not been issued. Legal: Subsequent to December 31, 2016, the Company filed an action against its former CFO for the return of unearned shares of stock issued to him. The Company also included in that action a restraint against him selling stock into the market in violation of the agreement made that he would not sell stock until such time as there was a stable and sustainable market for the stock. The former CFO has filed a counter action against the Company. The Company believes it will prevail in this action.

Organization and Description 17

Organization and Description of Business (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Accounting Method	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Basis of Presentation 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.
Property and Equipment	e. Property and Equipment 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 2016: December 31, 2015 (Restated) Total Level 1 Level 2 Level 3 Liabilities Derivative Liability $ 15,028,600 $ 0 $ 0 $ 15,028,600 Total Liabilities Measured at Fair Value $ 15,028,600 $ 0 $ 0 $ 15,028,600 December 31, 2016 Total Level 1 Level 2 Level 3 Liabilities Derivative Liability $ 4,083,787 $ 0 $ 0 $ 4,083,787 Total Liabilities Measured at Fair Value $ 4,083,787 $ 0 $ 0 $ 4,083,787
Derivative Financial Instruments	g. Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of it financial instruments, including convertible notes payable, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. ASC 815, Derivatives and Hedging, which requires that every derivative instrument be recorded on the balance sheet as either an asset or liability measured at its fair value as of the reporting date. ASC 815 also requires that changes in the derivatives' fair value be recognized in earnings.
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, 2016 For the year ended December 31, 2015 (Restated) Net profit (loss) (numerator) $9,652,488 $(8,884,217) Basic Shares (denominator) 37,219,360 35,397,266 Net profit (loss) per share amount basic $0.26 $(0.25) Diluted Shares (denominator) 75,030,231 35,397,266 Net profit (loss) per share amount diluted 0.13 (0.25) 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 37,810,871 outstanding common stock equivalents. Furthermore, due to the net loss for the year ended December 31, 2015, common stock equivalents would not be included in the calculation of the net loss per common share, as their inclusion would be anti-dilutive.
Concentrations and Credit Risk	i. Concentrations and Credit Risk -
Income Taxes	j. 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.
Stock-based Compensation	k. Stock-based Compensation 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.
New Accounting Pronouncements	Recent Accounting Pronouncements – In October 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-16, Income Taxes (Topic 740); Intra-Entity Transfers of Assets Other Than Inventory In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230); Classification of Certain Cash Receipts and Cash Payments In March 2016, the FASB issued ASU 2016-09, Compensation – Stock Compensation (Topic 718); Improvements to Employee Share-Based Payments Accounting In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update ("ASU") 2016-02, “L eases.” The Company has reviewed all other FASB-issued ASU accounting pronouncements and interpretations thereof that have effective dates during the period reported and in future periods. The Company has carefully considered the new pronouncements that alter previous GAAP and does not believe that any new or modified principles will have a material impact on the company’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of the Company’s financial management and certain standards are under consideration.

Prior Period Correction (Tables

Prior Period Correction (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of Error Corrections and Prior Period Adjustments	As reported As corrected Change Derivative liability $196,893 15,028,600 14,831,707 Accumulated deficit (2,901,304) (17,734,053) (14,832,749) Operating Loss (951,061) (946,478) 4,583 Gain (loss) on derivative (141,893) (7,915,171) (7,773,278) Net profit (loss) (1,109,897) (8,884,217) (7,774,320)

Organization and Description 19

Organization and Description of Business (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Fair Value, Liabilities Measured on Recurring Basis	December 31, 2015 (Restated) Total Level 1 Level 2 Level 3 Liabilities Derivative Liability $ 15,028,600 $ 0 $ 0 $ 15,028,600 Total Liabilities Measured at Fair Value $ 15,028,600 $ 0 $ 0 $ 15,028,600 December 31, 2016 Total Level 1 Level 2 Level 3 Liabilities Derivative Liability $ 4,083,787 $ 0 $ 0 $ 4,083,787 Total Liabilities Measured at Fair Value $ 4,083,787 $ 0 $ 0 $ 4,083,787
Schedule of Earnings Per Share, Basic and Diluted	For the year ended December 31, 2016 For the year ended December 31, 2015 (Restated) Net profit (loss) (numerator) $9,652,488 $(8,884,217) Basic Shares (denominator) 37,219,360 35,397,266 Net profit (loss) per share amount basic $0.26 $(0.25) Diluted Shares (denominator) 75,030,231 35,397,266 Net profit (loss) per share amount diluted 0.13 (0.25)

Property Plant and Equipment (T

Property Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Property, Plant and Equipment	December 31, 2016 December 31, 2015 Computer and office equipment 49,373 49,373 Accumulated depreciation (26,290) (19,143) Total Fixed Assets 23,083 30,230

Convertible Notes and Derivat21

Convertible Notes and Derivative Liability (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Derivative Instruments, Gain (Loss)	Derivative Liability Debt Discount Gain (Loss) on Derivative Liability Derivative liability at January 1, 2015 (Restated) $ 7,113,429 $ (80,000) $ 0 Loss on derivative liability 7,915,171 0 (7,915,171) Amortization of debt discount to interest expense 0 6,667 0 Balance at December 31, 2015 (Restated) $ 15,028,600 $ (73,333) $ (7,915,171) Gain on derivative liability (10,944,813) 0 (10,944,813) Amortization of debt discount to interest expense 0 51,825 0 Balance at December 31, 2016 4,083,787 (21,508) (10,944,813)

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of Components of Income Tax Expense (Benefit)	2016 2015 Federal: Current 0 0 Deferred 0 0 State: Current 0 0 Deferred 0 0 Total 0 0
Schedule of Effective Income Tax Rate Reconciliation	2016 2015 (Restated) Book Income (Loss) $ 3,764,470 $ (8,884,217) Depreciation 2,788 (7,149) Shares issued for services 398,648 645,000 Meals and entertainment 0 409 Contributed services 270 423 Amortization of debt discount 20,211 6,667 Loss on derivative 643,662 7,915,171 Net Operating loss (901,403) Valuation allowance (3,928,648) 323,695 Total $ 0 $ 0
Schedule of Deferred Tax Assets and Liabilities	2016 2015 (Restated) Deferred tax assets: NOL Carryover $ (901,403) $ (9,317,117) Deferred tax liabilities Depreciation and amorization (28,388) (26,291) Valuation allowance 929,791 9,343,408 Net deferred tax asset $ 0 $ 0

Prior Period Correction (Detail

Prior Period Correction (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Derivative liability	$ 4,083,787	$ 15,028,600	$ 7,113,429
Accumulated deficit	(8,081,565)	(17,734,053)
Operating Loss	(1,224,599)	(946,478)
Gain (loss) on derivative	10,944,813	(7,915,171)
Increase (Decrease) in Derivative Liabilities	7,773,278	7,058,429	$ 5,059,554
Net income (loss)	$ 9,652,488	(8,884,217)
Scenario, Previously Reported
Derivative liability		196,893
Accumulated deficit		(2,901,304)
Operating Loss		(951,061)
Gain (loss) on derivative		(141,893)
Net income (loss)		(1,109,897)
Restatement Adjustment
Derivative liability		14,831,707
Accumulated deficit		(14,832,749)
Operating Loss		4,583
Increase (Decrease) in Derivative Liabilities		(7,773,278)
Net income (loss)		$ (7,774,320)

Organization and Description 24

Organization and Description of Business (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Details
Derivative liability	$ 4,083,787	$ 15,028,600	$ 7,113,429
Liabilities, Fair Value Disclosure, Recurring	4,083,787	15,028,600
Net income (loss)	$ 9,652,488	$ (8,884,217)
Weighted average common shares outstanding - basic	37,219,360	35,397,266
Basic gain (loss) per share	$ 0.26	$ (0.25)
Weighted average common shares outstanding - diluted	75,030,231	35,397,266
Diluted gain (loss) per share	$ 0.13	$ (0.25)
Outstanding common stock equivalents	37,810,871

Going Concern (Details)

Going Concern (Details) - USD ($)	1 Months Ended		12 Months Ended
	Feb. 28, 2017	Jan. 31, 2017	Dec. 31, 2016
Details
Planned expenditures			$ 1,250,000
February 2017 subscription agreement			700,000
Amount Used From Subscription	$ 300,000	$ 19,000	$ 300,000

Property Plant and Equipment (D

Property Plant and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Details
Property, Plant and Equipment, Gross	$ 49,373	$ 49,373
Accumulated Depreciation	(26,290)	(19,143)
Property and equipment, net	23,083	30,230
Depreciation expense	$ 7,148	$ 7,149

Preferred and Common Stock (Det

Preferred and Common Stock (Details) - USD ($)	1 Months Ended									3 Months Ended	12 Months Ended
	Jul. 31, 2016	Apr. 30, 2016	Feb. 29, 2016	Dec. 31, 2015	Dec. 31, 2015	Nov. 30, 2015	Sep. 30, 2015	Aug. 31, 2015	Jun. 30, 2015	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 30, 2015
Details
Preferred stock authorized				10,000,000	10,000,000						10,000,000	10,000,000
Preferred stock par value				$ 0.001	$ 0.001						$ 0.001	$ 0.001
Common Stock issued for cash, shares		267,500		33,800	50,000	15,556	15,111	300,000	33,333			292,897
Sale of Stock, Price Per Share						$ 0.45	$ 0.45	$ 0.45	$ 0.30				$ 0.45
additonal annual compensation shares											75,000
earned but not issued compensation shares											68,750
Common Stock, Value, Subscriptions											$ 22,175
Common Stock issued for service, shares						50,000					2,500,000	1,850,000
Shares Issued, Price Per Share						$ 0.50
Sale of Stock, Number of Shares Issued in Transaction											672,500
Common Stock issued for debt, shares	157,500		17,500								267,500	50,000
stock subscription received											$ 109,501
subscription shares to be issued											6,250
subscription shares to be issued balance due											$ 2,500
right to purchase additional subscription shares											405,000
right to purchase additional subscription shares amount											$ 162,000
Stock Repurchased and Retired During Period, Shares											2,000,000
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures										4,000,000
Stock Repurchased During Period, Value											$ 2,000
Stock subscription payable				$ 0	$ 0						$ 24,675	$ 0
Common Stock, Shares Subscribed but Unissued											75,000

Convertible Notes and Derivat28

Convertible Notes and Derivative Liability (Details) - USD ($)	1 Months Ended	12 Months Ended
	Oct. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Feb. 02, 2017	Jan. 11, 2017
Details
Fair Value Assumptions, Exercise Price	$ 0.50		$ 0.94		$ 0.25	$ 0.25
Fair Value Assumptions, Expected Volatility Rate	232.00%		240.00%
Derivative Liability At Inception		$ 102,327
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Inputs Reconciliation, Period Increase (Decrease)		94,566
Convertible Notes Payable		130,100
Increase (Decrease) in Derivative Liabilities		7,773,278	$ 7,058,429	$ 5,059,554
Gain (loss) on derivative		10,944,813	(7,915,171)
Derivative liability		4,083,787	15,028,600	$ 7,113,429
Balance amortized debt discount		(80,000)
(Gain) loss on derivative liability Feature		(10,944,813)	7,915,171
Amortization of debt discount		51,825	6,667
Increase (Decrease) in Deferred Liabilities		4,083,787	15,028,600
amortized debt discount balance		$ (21,508)	$ (73,333)

Commitments and Contingencies (

Commitments and Contingencies (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Details
monthly office lease payment	$ 950
monthly lab lease payment	$ 388

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Details
Services contributed by officers	$ 0	$ 409

Convertible Promissory Notes (D

Convertible Promissory Notes (Details) - USD ($)	1 Months Ended									12 Months Ended
	Jul. 31, 2016	Apr. 30, 2016	Feb. 29, 2016	Dec. 31, 2015	Dec. 31, 2015	Nov. 30, 2015	Sep. 30, 2015	Aug. 31, 2015	Jun. 30, 2015	Dec. 31, 2016	Dec. 31, 2015
Details
SCS convertible promissory note principal										$ 100,000
SCS convertible promissory note interest rate										5.50%
SCS convertible promissory note conversion price										$ 0.01
SCS convertible promissory note interest accrued				$ 26,129	$ 26,129					$ 31,629	$ 26,129
130,100 convertible promissory note interest rate										8.00%
130,100 convertible promissory note conversion price										$ 0.01
130,100 convertible promissory note principal balace										$ 130,000
130,100 convertible promissory note accrued interest				$ 29,137	$ 29,137					39,545	29,137
Proceeds from loans payable										$ 79,810	$ 55,000
55,000 convertible promissory note conversion price										$ 0.25
Common Stock issued for cash, shares		267,500		33,800	50,000	15,556	15,111	300,000	33,333		292,897
Convertible Notes Payable										$ 130,100
Common Stock issued for debt, shares	157,500		17,500							267,500	50,000
amortized debt discount balance										$ 21,508	$ 73,333

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
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	3,764,470	$ (8,884,217)
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Depreciation, Amount	2,788	(7,149)
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-based Compensation Cost, Amount	398,648	645,000
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Meals and Entertainment, Amount	0	409
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Other, Amount	270	423
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Amortization, Amount	20,211	6,667
Effective Income Tax Rate Reconciliation, Deduction, Other, Amount	643,662	7,915,171
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount	(901,403)
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	(3,928,648)	323,695
Total	0	0
Deferred Tax Assets, Operating Loss Carryforwards	(901,403)	(9,317,117)
Deferred Tax Liabilities, Other	(28,388)	(26,291)
Tax Credit Carryforward, Valuation Allowance	929,791	9,343,408
Deferred Tax Assets, Net	0	0
Deferred Tax Assets, Tax Credit Carryforwards		$ 1,203,100
Valuation Allowances and Reserves, Period Increase (Decrease)	$ 8,413,617

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	1 Months Ended				12 Months Ended
	Feb. 28, 2017	Jan. 31, 2017	Jul. 31, 2016	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Feb. 02, 2017	Jan. 11, 2017	Oct. 31, 2015
Details
Fair Value Assumptions, Exercise Price						$ 0.94	$ 0.25	$ 0.25	$ 0.50
Common Stock issued for cash, value	$ 700,000	$ 20,000	$ 1,000	$ 100,000		$ 102,539
Amount Used From Subscription	$ 300,000	$ 19,000			$ 300,000

Uncategorized Items - numd-2016

Label	Element	Value
Common Stock issued for debt, value	us-gaap_StockIssuedDuringPeriodValueOther	$ 7,000
Common Stock issued for debt, value	us-gaap_StockIssuedDuringPeriodValueOther	$ 100,000