Alkaline Water 10-Q 6 Jun 14 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Jun. 02, 2014
Document and Entity Information:	'	'
Entity Registrant Name	'PureSafe Water Systems, Inc.	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Entity Central Index Key	'0000764839	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	979,018,260
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	'2013	'
Document Fiscal Period Focus	'Q3	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current Assets:	'	'
Cash	$36,051	$63,571
Inventories	141,636	322,718
Prepaid expenses and other current assets	62,513	54,478
Total Current Assets	240,200	440,767
Property and equipment, net of accumulated depreciation of $180,781 and $164,710, respectively	0	49,014
Patents and trademarks, net of accumulated amortization of $46,394 and $41,816, respectively	60,948	58,068
Other assets	37,797	28,451
TOTAL ASSETS	338,945	576,300
Current Liabilities:	'	'
Accounts payable and accrued expenses	949,877	695,589
Accrued compensation	1,229,882	972,286
Deferred rent payable	0	7,050
Accrued consulting and director fees	144,000	144,000
Customer deposits	0	149,588
Notes payable to officer and director (including accrued interest of $190,816 and $138,132, respectively)	824,367	811,132
Convertible promissory note (including accrued interest of $139,290 and $141,564 and net of debt discount of $369,278 and $80,606, respectively)	754,530	1,111,110
Promissory notes payable (including accrued interest of $230,630 and $220,295, respectively)	601,015	706,829
Fair value of detachable warrants and conversion option	399,700	263,300
Accrued dividends payable	190,328	190,328
Common stock to be issued	27,923	0
Total Current Liabilities	5,121,621	5,051,212
Promissory notes payable, net of current portion	0	8,196
Total Long Term Liabilities	0	8,196
TOTAL LIABILITIES	5,121,621	5,059,408
Commitments and Contingencies	'	'
SHAREHOLDERS' DEFICIENCY	'	'
Preferred stock $.001 par value; 10,000,000 shares authorized; 184,144 shares issued and outstanding (liquidation preference $2,998,375 and $2,917,150, as ofSeptember 30, 2013 and December 31, 2012, respectively)	184	184
Common stock, $.001 par value; 2,000,000,000 authorized; 903,166,911 shares issued and 903,162,511 shares outstanding at September 30, 2013; 561,343,935 shares issued and 561,339,535 outstanding at December 31, 2012	903,166	561,343
Additional paid-in capital	42,112,866	40,423,615
Treasury Stock, at cost, 4,400 shares of common stock	-5,768	-5,768
Subscriptions receivable (including accrued interest of $ 108,956 and $93,825, respectively)	-446,156	-431,025
Accumulated deficit	-47,346,968	-45,031,457
Total Stockholders' Deficiency	-4,782,677	-4,483,108
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIENCY.	$338,945	$576,300

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Stockholders' equity:	'	'
Preferred stock, par value	$0.00	$0.00
Preferred stock, authorized shares	10,000,000	10,000,000
Preferred stock, issued shares	184,144	184,144
Preferred stock, outstanding shares	184,144	184,144
Liquidation Preference	$2,998,375	$2,917,150
Common stock, par value	$0.00	$0.00
Common stock, authorized shares	2,000,000,000	2,000,000,000
Common stock, issued shares	903,166,911	561,343,935
Common stock, outstanding shares	903,162,511	561,339,535
Treasury Stock, at cost	4,400	4,400
Subscriptions receivable including accrued interest of	$108,956	$93,825
Accumulated depreciation on property and equipment,	180,781	164,710
Accumulated amortization on patents and trade marks,	46,394	41,816
Interest on note payable to officer and directors	190,816	138,132
Accrued interest on convertible promissory note	139,290	141,564
Debt discount on convertible promissory note	369,278	80,606
Accrued interest on promissory notes payable.	$230,630	$220,295

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (Unaudited) (USD $) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement	'	'	'	'
Sales	'	'	'	$265,000
Cost of Sales	51,471	3,602	51,471	286,320
Gross Profit (Loss)	-51,471	-3,602	-51,471	-21,320
Operating Expenses:	'	'	'	'
Compensation and related benefits, including stock-based compensation of $57,000 and $12,400 for the three months and $478,700 and $ 166,700 for the nine months ended September 30, 2013 and 2012, respectively	263,113	240,608	1,071,181	804,652
Insurance and medical benefits	'	18,689	33,723	62,538
Research and development	6,143	'	52,825	58,239
Professional, legal and consulting fees, including stock-based compensation of $0 and $ 0 for the three months and $257,000 and $4,500 for the nine months ended September 30, 2013 and 2012, respectively	30,759	73,140	309,777	138,238
Marketing, including stock-based compensation of $0 and $0 for the three months and $0 and $6,400 for the nine months ended September 30, 2013 and 2012, respectively	'	176,723	25,835	190,377
Occupancy	47,169	54,335	168,902	193,967
(Gain) on sale/abandonment of fixed asset	21,720	'	14,434	34,708
Other administrative and general	109,720	188,680	213,979	369,652
Total Operating Expenses	478,174	752,175	1,890,656	1,852,371
Loss from Operations	-529,645	-755,777	-1,942,127	-1,873,691
Other Income (Expense):	'	'	'	'
Interest income	5,099	5,161	38,669	15,248
Interest expense, including interest to related parties of $17,518 and $17,676 for the three months and $52,684 and $52,901 for nine months ended September 30, 2013 and 2012, respectively	-439,135	-662,021	-665,554	-958,654
Change in fair value of derivative liability	803,600	392,700	253,500	790,600
Total Other Income (Expense)	369,564	-264,160	-373,385	-152,806
Net income (Loss)	-160,081	-1,019,937	-2,315,512	-2,026,497
Dividend on preferred stock	-27,075	-27,075	-81,225	-81,225
Net Loss Attributable to Common Stockholders'	($187,156)	($1,047,012)	($2,396,737)	($2,080,647)
Net Loss Attributable to Common Stockholders Per Share basic and diluted	$0	$0	$0	$0
Weighted average number of shares outstanding	988,961,818	369,164,922	882,231,634	353,956,221

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Operations (Parenthetical) (USD $) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement	'	'	'	'
Stock Based Compensation	$57,000	$12,400	$478,700	$166,700
Interest related party	17,518	17,676	52,684	52,901
Professional, Legal & consulting fees	0	0	257,000	4,500
Marketing expenses including stock based compensation	$0	$0	$0	$6,400

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash Flows from Operating Activities:	'	'
Net loss	($2,315,512)	($2,026,497)
Adjustments to reconcile net loss to net cash used in operating activities	'	'
Abandonment of property and equipment	21,866	34,707
Gain on sale of property and equipment	-7,286	'
Loss on abandonment of inventory	51,471	'
Depreciation and amortization	14,434	16,153
Amortization of patents and trademarks	4,577	4,578
Interest expense - amortization of deferred financing	16,095	87,493
Interest expense - penalty interest	10,725	'
Interest expense - stock based compensation, derivative liabilities	4,500	'
Stock based compensation	731,200	310,200
Loss on conversion of convertible notes to notes payable	'	85,000
Interest receivable	-15,131	-15,187
Deferred rent	-7,050	-25,750
Accretion of debt discount	196,728	660,090
Change in fair value of warrants and embedded conversion option	-253,500	-790,600
Change in assets and liabilities	'	'
Prepaid expenses and other current assets	-8,035	30,196
Inventories	129,611	53,828
Customer deposits	-149,588	271,768
Other assets	-13,942	27,830
Accounts payable, accrued expenses, accrued dividends, accrued compensation, accrued consulting and director fees,other current liabilities	676,685	573,760
Net Cash Used in Operating Activities	-912,152	-702,431
Cash Flows from Investing Activities:	'	'
Patent costs	-7,456	'
Proceeds from sale of property & equipment	20,000	'
Net Cash Used in Investing Activities	12,544	'
Cash Flows from Financing Activities:	'	'
Cash proceeds from sale of common stock	570,800	200,000
Cash proceeds from the exercise of warrants	64,514	'
Cash proceeds from the exercise of warrants, common stock to be issued	27,923	'
Cash proceeds from promissory notes, officers and directors	9,051	80,000
Repayment of promissory notes, officers and directors	-48,500	'
Proceeds from convertible promissory note	285,000	656,000
Cash paid for loan costs	'	-120,649
Cash proceeds from notes payables	10,000	'
Repayment of convertible notes payable	-32,500	'
Cash proceeds from convertible notes payables	324,689	'
Repayment of notes payable	-14,200	-140,000
Net Cash Provided by Financing Activities	872,088	659,351
Net decrease in cash	-27,520	-43,080
Cash at beginning of period	63,571	118,228
Cash at end of period	36,051	75,148
Supplemental Disclosure of Cash Flow Information:	'	'
Cash paid during the year for interest	11,939	23,337
Non-Cash Investing and Financing Activities:	'	'
Common stock issued for the settlement of liabilities	553,835	500,641
Common stock issued for the settlement of a customer deposit	'	130,000
Common stock issued in connection with debt	'	175,000
Reclassification of derivative liabilities to equity	100,000	'
Reclassification of equity instrument to derivative liabilities	'	-43,000
Conversion of convertible notes payable to notes payable	'	185,000
Conversion of notes payable to convertible notes payable	$39,500	$247,771

Condensed_Consolidated_Stateme3

Condensed Consolidated Statement of Stockholders' Deficit (USD $)	Preferred Stock shares	Preferred Stock value	Common Stock shares	Common Stock value	Additional Paid-In Capital	Treasury Stock at Cost	Subscription Receivable	Accumulated Deficit	Total
	USD ($)		USD ($)	USD ($)	USD ($)		USD ($)	USD ($)	USD ($)
BALANCE. at Dec. 31, 2012	184,195	184	561,343,935	561,343	40,423,615	-5,768	-431,025	-45,031,457	-4,483,108
Sale of common stock for cash:	$0	'	$106,066,743	$106,067	$464,733	'	'	'	$570,800
Common stock issued for warrant exercise.	0	'	11,609,661	11,610	52,904	'	'	'	64,514
Common stock issued for settlement of notes payable.	0	'	23,021,012	23,021	102,442	'	'	'	125,463
Common stock issued in for settlement of convertible debt.	0	'	94,033,300	94,033	334,339	'	'	'	428,372
Common stock issued for service.	0	'	74,509,222	74,509	182,491	'	'	'	257,000
Common stock issued for employee compensation.	0	'	27,200,000	27,200	144,100	'	'	'	171,300
Common stock issued for penalty shares.	0	'	5,383,038	5,383	5,342	'	'	'	10,725
Returned for no consideration.	-51	'	'	'	'	'	'	'	'
Reclassification of derivative liability.	0	'	'	'	100,000	'	'	'	100,000
Warrants granted for services.	0	'	'	'	302,900	'	'	'	302,900
Accrued interest.	0	'	'	'	'	'	-15,131	'	-15,131
Net loss,	$0	'	'	'	'	'	'	($2,315,512)	($2,315,512)
BALANCE. at Sep. 30, 2013	184,144	184	903,166,911	903,166	42,112,866	-5,768	-446,156	-47,346,969	-4,782,677

DESCRIPTION_OF_BUSINESS

DESCRIPTION OF BUSINESS	9 Months Ended
	Sep. 30, 2013
DESCRIPTION OF BUSINESS	'
DESCRIPTION OF BUSINESS	'
	NOTE 1: DESCRIPTION OF BUSINESS.
	PureSafe Water Systems, Inc. (the "Company") is a Delaware corporation engaged in the design, development, manufacturing and sales of the PureSafe™ First Response Water System (the “FRWS”), both within and outside of the United States. The Company's corporate headquarters are located in Syosset , New York.

BASIS_OF_PRESENTATION_AND_ACCO

BASIS OF PRESENTATION AND ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
BASIS OF PRESENTATION AND ACCOUNTING POLICIES	'
BASIS OF PRESENTATION AND ACCOUNTING POLICIES	'
	NOTE 2: BASIS OF PRESENTATION AND ACCOUNTING POLICIES.
	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information. Accordingly, these interim financial statements do not include all of the information and footnotes required for annual financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary to make the financial statements not misleading have been included.
	The operating results for the three and nine month period ended September 30, 2013 are not necessarily indicative of the results that may be expected for the year ending December 31, 2013. These financial statements should be read in conjunction with the financial statements and footnotes thereto included in the Company's Annual Report on Form 10-K for the year ended December 31, 2012, filed with the Securities and Exchange Commission on April 16, 2013.
	Use of Estimates
	The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period.
	Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. The most significant estimates, among other things, are used in accounting for allowances for deferred income taxes, expected realizable values for long-lived assets (primarily intangible assets and property and equipment), contingencies, as well as the recording and presentation of its common stock. Estimates and assumptions are periodically reviewed and the effects of any material revisions are reflected in the consolidated financial statements in the period that they are determined to be necessary. Actual results could differ from those estimates and assumptions.
	Principles of Consolidation
	The consolidated financial statements of PureSafe Water Systems, Inc. include accounts of the Company and its wholly-owned subsidiary, PureSafe Manufacturing and Research Corporation. Intercompany transactions and balances are eliminated in consolidation.
	Revenue Recognition
	The Company generally recognizes revenues under Staff Accounting Bulletin No. 104 when the following criteria are met, persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the seller's price to the buyer is fixed or determinable, and collectibility is reasonably assured. In addition the Company may enter agreements that include multiple elements (i.e., products and services/training). Revenue under multiple element arrangements is recognized in accordance with FASB ASC 605-25 Multiple-Element Arrangements (“ASC 605”). When vendor specific objective evidence or third party evidence of selling price for deliverables in an arrangement cannot be determined, the Company develops a best estimate of the selling price to separate deliverables and allocates arrangement consideration using the relative selling price method. Additionally, this guidance eliminates the residual method of allocation. If an arrangement includes undelivered elements that are not essential to the functionality of the delivered elements, we defer the fair value of the undelivered elements with the residual revenue allocated to the delivered elements. Fair value is determined based upon the price charged when the element is sold separately. If there is not sufficient evidence of the fair value of the undelivered elements, no revenue is allocated to the delivered elements and the total consideration received is deferred until delivery of those elements for which objective and reliable evidence of the fair value is not available. For the nine months ended September 30, 2013and 2012, the Company did not have any multiple deliverable elements.
	Inventories
	Inventory consisting primarily of finished goods and raw materials is stated at the lower of cost or market utilizing the first-in, first-out method. The Company continually analyzes its slow-moving, excess and obsolete inventories. Based on historical and projected sales volumes and anticipated selling prices, the Company establishes reserves. If the Company does not meet its sales expectations, these reserves are increased. Products that are determined to be obsolete are written down to net realizable value. As of September 30, 2013, the inventory has been written down to its net realizable value which consisted of one unit.
	Deferred Financing Costs
	Cost incurred in conjunction with the debt financing has been capitalized and will be amortized to interest expense using the straight line method, which approximates the interest rate method over the term of the debt and is included as a component of other assets. Amortization of deferred financing cost was approximately $16,100 for the nine months ended September 30, 2013
	Derivative Liabilities
	In connection with the issuance of certain convertible promissory notes, the terms of the convertible notes included an embedded conversion feature; which provided for the settlement of certain convertible promissory notes into shares of common stock at a rate which was determined to be variable. The Company determined that the conversion feature was an embedded derivative instrument pursuant to ASC 815 “Derivatives and Hedging”
	The accounting treatment of derivative financial instruments requires that the Company record the conversion option and related warrants at their fair values as of the inception date of the agreements and at fair value as of each subsequent balance sheet date. As a result of entering into the convertible promissory notes, the Company is required to classify all other non-employee warrants as derivative liabilities and record them at their fair values at each balance sheet date. Any change in fair value was recorded as a change in the fair value of derivative liabilities for each reporting period at each balance sheet date. The Company reassesses the classification at each balance sheet date. If the classification changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification.
	The fair value of conversion options that are convertible at a fixed number of shares or at a fixed conversion price are recorded using the intrinsic value method and conversion options at variable rates are deemed to be a “down-round protection” and therefore, do not meet the scope exception for treatment as a derivative under ASC 815. Since, “down-round protection” is not an input into the calculation of the fair value of the conversion option and cannot be considered “indexed to the Company’s own stock” which is a requirement for the scope exception as outlined under ASC 815. The Company determined the fair value of the Binomial Lattice Model and the Intrinsic Value Method to be materially the same. Warrants that have been reclassified to derivative liability that did not contain “down-round protection” were valued using the black-scholes model. The Company’s outstanding warrants did not contain any down round protection.
	The Black-Scholes option valuation model is used to estimate the fair value of the warrants or options granted. The model includes subjective input assumptions that can materially affect the fair value estimates. The model was developed for use in estimating the fair value of traded options or warrants. The expected volatility is estimated based on the most recent historical period of time equal to the weighted average life of the warrants or options granted
	The principal assumptions used in applying the Black-Scholes model were as follows:
		For the nine
		months ended
		September 30,
		2013
	Assumptions:
	Risk-free interest rate	0.36-2.02%
	Expected life	3
	Expected volatility	125%-175%
	Dividends	0.00%
	Stock-Based Compensation
	The Company reports stock-based compensation under Accounting Standard Codification (“ASC”) 718 “Compensation – Stock Compensation”. ASC 718 requires all share-based payments to employees, including grants of employee stock options, to be recognized in the consolidated financial statements based on their fair values.
	The Company accounts for equity instruments issued to non-employees as compensation in accordance with the provisions of ASC 718, which require that each such equity instrument is recorded at its fair value on the measurement date, which is typically the date the services are performed.
	The Black-Scholes option valuation model is used to estimate the fair values of options. The model includes subjective input assumptions that can materially affect the fair value estimates. The model was developed for use in estimating the fair value of traded options or warrants. The expected volatility is estimated based on the most recent historical period of time equal to the weighted average life of the subject options or warrants.
	The principal assumptions used in applying the Black-Scholes model were as follows:
		For the nine
		months ended
		September 30,
		2013
	Assumptions:
	Risk-free interest rate	0.3 – 1.6%
	Expected life	3 to 5 years
	Expected volatility	125% - 175%
	Dividends	0.00%

GOING_CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2013
GOING CONCERN:	'
GOING CONCERN	'
	NOTE 3: GOING CONCERN
	The accompanying unaudited condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern. The Company has incurred a net loss of approximately $2,316,000 and $ 2,026,000 for the nine months ended September 30, 2013 and 2012. The Company has a working capital deficit of approximately $4.9 million and $4.6 million as of September 30, 2013 and December 31, 2012. The Company continues to incur recurring losses from operations and has an accumulated deficit since inception of approximately $47.3 million. These conditions raise substantial doubt about the Company's ability to continue as a going concern.
	The Company’s continuation as a going concern is dependent upon its ability to bring the Company’s products to market and generate revenues, control costs, and obtain additional financing, as required and on reasonable terms. The Company’s plans with respect to these matters include restructuring its existing debt and raising additional financing in the next twelve months through issuance of preferred stock, common stock and/or debt. On January 23, 2013, The Company signed an Engineering Package Agreement (“ETG Agreement”) with Engineering Technologies Group, Inc. (“ETG”), Hopkinton, Massachusetts. Under the engineering agreement, ETG will provide detailed electronic engineering drawings and purchase specifications for the Company’s water purification and filtration product and to facilitate the outsourcing of the assembly, sub-assembly and manufacturing. On January 25, 2013, the Company entered into an Exclusive Sales and Marketing Agreement (the “Distribution Agreement”) with Global Equipment Marketing, Inc. (“GEM”), Hopkinton, Massachusetts, a distribution and marketing company. Under the Distribution Agreement, on an exclusive basis, GEM is responsible for promoting and selling the Company’s products at their cost and expense. In exchange, GEM will receive a discount from the list prices of PureSafe products in connection with sales to its dealers, distributors, representatives and resellers. The Company remains responsible for the design and manufacturing of the products. The Company was evicted from its its facilities at 160 Dupont Street, Plainview, NY 11803. The Company plans to outsource production of the product in the future. Any remaining inventory was moved to ETG’s facilities in Hopkinton, Mass. On April 2nd 2014, The Company announced that Stephen Hicks and Gilbert Steedley were appointed to the Board of Directors and that Stephen Hicks was appointed President of the Company. Henry Sargent was appointed Vice President and Secretary.
	The Company requires immediate capital to remain viable. The Company can give no assurance that such financing will be available on terms advantageous to the Company, or at all. Should the Company not be successful in obtaining the necessary financing to fund its operations, the Company would need to curtail certain or all of its operational activities. The accompanying unaudited condensed consolidated financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.
	On February 28, 2013, the Company increased the authorized Common Shares of the Company from 800,000,000 to 2,000,000,000. The Company filed a Schedule 14C Information Statement with SEC in connection with such increase.

RECENT_ACCOUNTING_PRONOUNCEMEN

RECENT ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Sep. 30, 2013
RECENT ACCOUNTING PRONOUNCEMENTS	'
RECENT ACCOUNTING PRONOUNCEMENTS	'
	NOTE 4: RECENT ACCOUNTING PRONOUNCEMENTS.
	Recent accounting pronouncements issued by the FASB and the SEC did not have, or are not believed by management to have, a material impact on the Company's present or future consolidated financial statements.

INVENTORY

INVENTORY	9 Months Ended
	Sep. 30, 2013
INVENTORY	'
INVENTORY	'
	NOTE 5: INVENTORIES
	Inventories consist of the following at September 30, 2013,
	Finished Goods	$141,636

NET_LOSS_PER_SHARE_OF_COMMON_S

NET LOSS PER SHARE OF COMMON STOCK	9 Months Ended
	Sep. 30, 2013
NET LOSS PER SHARE OF COMMON STOCK	'
NET LOSS PER SHARE OF COMMON STOCK	'
	NOTE 6: NET LOSS PER SHARE OF COMMON STOCK.
	Basic loss per share was computed using the weighted average number of outstanding common shares. Diluted loss per share includes the effect of dilutive common stock equivalents from the assumed exercise of options, warrants, convertible preferred stock and convertible notes. Common stock equivalents were excluded in the computation of diluted loss per share since their inclusion would be anti-dilutive.
	Total shares issuable upon the exercise of warrants and conversion of preferred stock and convertible promissory notes for the nine months ended September 30, 2013 and 2012 were as follows:
		September 30,
		2013		2012
	Warrants	172,317,850		34,474,018
	Convertible promissory notes	86,967,298		88,273,045
	Convertible preferred stock	1,545,760		1,545,760
	Total	260,830,908		124,292,823
	For the three and nine months ended September 30,2013, 107,143,531 and  92,645,445 warrants were included in loss per share as their exercise price was determined to be nominal.
	Fair Value
	ASC 820 “Fair Value Measurements and Disclosures” defines fair value, establishes a framework for measuring fair value and requires enhanced disclosures about fair value measurements. As defined in ASC 820, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Standard clarifies that the exchange price is the price in an orderly transaction between market participants to sell an asset or transfer a liability at the measurement date and emphasizes that fair value is a market-based measurement and not an entity-specific measurement.
	ASC 820 establishes the following hierarchy used in fair value measurements and expands the required disclosures of assets and liabilities measured at fair value:
	Level 1 – Inputs use quoted prices in active markets for identical assets or liabilities that the Company has the ability to access.
	Level 2 – Inputs use other inputs that are observable, either directly or indirectly. These inputs include quoted prices for similar assets and liabilities in active markets as well as other inputs such as interest rates and yield curves that are observable at commonly quoted intervals.
	Level 3 – Inputs are unobservable inputs, including inputs that are available in situations where there is little, if any, market activity for the related asset or liability.
	In instances where inputs used to measure fair value fall into different levels in the above fair value hierarchy, fair value measurements in their entirety are categorized based on the lowest level input that is significant to the valuation. The Company’s assessment of the significance of particular inputs to these fair measurements requires judgment and considers factors specific to each asset or liability.
	Liabilities measured at fair value on a recurring basis at September 30, 2013 are as follows:
		Quoted Prices in Active Markets for Identical Liabilities			Significant Other Observable Inputs		Significant Unobservable Inputs		Balance at
		(Level 1)			(Level 2)		(Level 3)		September,
									2013
	Embedded conversion feature	$	–		$	–	$	109,000	$	109,000
	Warrant liability		–			–		290,700		290,700
	Balance at September 30, 2013	$	–		$	–	$	399,700	$	399,700
	Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. The Company’s Level 3 liabilities consist of derivative liabilities associated with convertible debt that contains an indeterminable conversion share price and the tainted warrants as the Company cannot determine if it will have sufficient authorized common stock to settle such arrangements.
	The following table provides a summary of the changes in fair value, including net transfers in and/or out, of all financial assets measured at fair value on a recurring basis using significant unobservable inputs during the nine months ended September 30, 2013.
		Warrants			Conversion		Total
					Feature
	Balance at - January 1, 2013	$	39,300		$	224,000	$	263,300
	Included in stock based compensation		4,500			–		4,500
	Change in fair value of derivative liability		-72,500			-181,000		-253,500
	Included in liabilities (debt discount)		297,400			188,000		485,400
	Included in stockholder's equity		22000			-122,000		-100,000
	Transfers in and /or out of Level 3		–			–		–
	Balance at - September 30, 2013	$	290,700		$	109,000	$	399,700

SHAREHOLDERS_DEFICIENCY

SHAREHOLDERS' DEFICIENCY.	9 Months Ended
	Sep. 30, 2013
SHAREHOLDERS' DEFICIENCY (terse label)	'
SHAREHOLDERS' DEFICIENCY.	'
	NOTE 7: STOCKHOLDERS' DEFICIENCY.
	Debt
	During the nine months ended September 30, 2013, the Company issued a total of 94,033,300 shares of common stock upon the requests from note holders to convert principal plus accrued interest totaling $428,372 into the Company’s common stock based on the terms set forth in the loans. The conversion rates were from $0.0009 to $0.014 per share
	During the nine months ended September 30, 2013, the Company issued a total of 23,021,012 shares of common stock to settle notes payable and accrued interest of $125,463.
	On February 4, 2013, the Company issued 4,856,726 shares of common stock to a note lender as penalty shares for failing to issue shares timely upon receipt of the conversion notice from the lender. The Company recorded $10,199 of interest expense for such issuance.
	On July 15, 2013, the Company issued 526,312 shares of common stock to a note lender as penalty shares for failing to issue shares timely upon receipt of the conversion notice from the lender. The Company recorded $526 of interest expense for such issuance.
	Cash
	Through Equity Financing:
	During the nine months ended September 30, 2013, for cash proceeds of $570,800 the Company sold 106,066,743 shares of common stock and warrants to purchase additional 26,516,687 shares of common stock at exercise prices of $0.0039 to $0.017 per share. The warrants have a term of three years and are fully vested on the date of issuance.
	During the nine months ended September 30, 2013, for gross proceeds of $64,514, the Company issued 11,609,661 shares of common stock to multiple investors who exercised their warrants to purchase shares of common stock. The exercises prices ranged from $0.0035 to $0.0184.
	On July 9, 2013 the Company received proceeds of $27,823 for the exercise of 2,389,817 warrants as of September 30, 2013 the shares have not been issued and accordingly the Company recorded the liability for the share issuance.
	Services
	On March 18, 2013, the Company issued to its Chief Executive Officer 15,000,000 shares of common stock and warrants to purchase additional 15,000,000 shares of common stock at the exercise price of $0.0033 per share. The issuance was approved by the Company’s Compensation Committee on February 11, 2013. The warrants have a term of five years. Both shares and warrants are fully vested on the date of grant. The Company recorded $188,700 of stock-based compensation which includes $97,500 for the shares issuance and $91,200 for the warrants granted.
	On March 18, 2013, the Company issued to its former Chief Financial Officer 10,000,000 shares of common stock and warrants to purchase additional 10,000,000 shares of common stock at the exercise price of $0.0033 per share. The issuance was approved by the Company’s Compensation Committee on February 11, 2013. The warrants have a term of five years. Both shares and warrants are fully vested on the date of grant. The Company recorded $125,800 of stock-based compensation which includes $65,000 for the shares issuance and $60,800 for the warrants granted.
	On March 25, 2013, the Company issued 950,000 shares of common stock to its employees. The issuance was approved by the Board of Directors on January 7, 2013 and the shares are fully vested on the date of grant. The Company recorded $3,800 stock-based compensation in connection with such issuance.
	On March 25, 2013, the Company issued 1,250,000 shares of common stock to multiple consultants. The issuance was approved by the Board of Directors on January 7, 2013 and the shares are fully vested on the date of grant. The Company recorded $5,000 of stock-based compensation in connection with such issuance.
	On March 14, 2013 and June 25, 2013, per the terms of an agreement entered into on January 24, 2013, the Company issued total 50,000,000 shares of common stock to Engineering Technologies Group, Inc. (“ETG”). The shares were fully vested on the date of issuance. The Company recorded a stock-based compensation charge of $150,000 for the fair value of the shares included in connection with such issuance.
	On March 19, 2013, the Company issued 3,000,000 shares of common stock to a consultant for services received. The shares are fully vested on the date of issuance. The Company recorded $27,000 of consultant fees in connection with such issuance.
	On April 5, 2013, the Company issued 21,509,222 shares of common stock to an investment banker for services received. The shares are fully vested on the date of issuance. The Company recorded $80,000 of consultant fees in connection with such issuance.

NOTES_PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2013
NOTES PAYABLE:	'
NOTES PAYABLE	'
	NOTE 8: NOTES PAYABLE
	During the nine months ended September 30, 2013, at the request of a lender the Company repaid $139,663 of debt and accrued interest for $14,200 in cash and the issuance of 23,021,012 shares of common stock for the settlement of $125,463 of the remaining balance.
	During the nine months ended September 30, 2013, the Company received a loan of $10,000. The Company issued the lender a Promissory Note with mature date of December 31, 2014 with annual interest rate of 6%.
	As of September 30, 2013, the Company is in technical default with the repayment terms of the notes payable outstanding.

CONVERTIBLE_PROMISSORY_NOTES_P

CONVERTIBLE PROMISSORY NOTES PAYABLE	9 Months Ended
	Sep. 30, 2013
CONVERTIBLE PROMISSORY NOTES PAYABLE	'
CONVERTIBLE PROMISSORY NOTES PAYABLE	'
	NOTE 9: CONVERTIBLE PROMISSORY NOTES PAYABLE
	(a)
	On January 8, 2013 for gross proceeds of $25,000 the Company issued a convertible promissory note bearing interest at the rate of 10% per annum with a maturity date of January 8, 2014. The loan and accrued interest are to be paid on the maturity date. The promissory note contains conversion clauses that allow the lender the option to convert the loan amount plus all accrued and unpaid interest due under the note into common stock at a conversion rate of $0.03 per share. In addition, the Company also issued 1,666,667 warrants to the lender to purchase additional shares of common stock at an exercise price of $0.0036 per share. These warrants are fully vested and have a term of 5 years.
	The Company accounted for the issuance of the convertible promissory note and the warrants attached to the note in accordance with ASC 815 “Derivatives and Hedging”. Accordingly, the warrants and the embedded conversion option of the convertible notes are recorded as derivative liabilities at their fair market value and are marked to market through earnings at the end of each reporting period. The gross proceeds from the sale of the note are recorded net of a discount of $13,600. The debt discount relates to the beneficial conversion feature embedded in the conversion option and the fair value of the warrants attached to the notes. The debt discount is charged to interest expense ratably over the term of the convertible note.
	(b)
	On May 16, 2013, the Company in conjunction with an existing note holder entered into a new loan agreement with a new lender for the sale and transfer of a $20,000 note plus $4,895 accrued interest this note matured and was in technical default with the repayment provisions of the terms of the agreement. The Company cancelled the original note and issued the new lender a convertible promissory note for $29,895 bearing interest rate of 10% per annum with a maturity date of January 1, 2014. The loan and accrued interest are to be paid on the maturity date. The promissory note contains conversion clauses that allow the lender the option to convert the loan amount plus all accrued and unpaid interest due under the note into common stock at a conversion rate of the lesser of a.) 60% of the low traded price of the Company’s common stock for the twenty trading day period immediately preceding the date at the which Holder, by written notice gives notice to the Company of its election to convert or b.) $0.01 per share. The Company recorded $5,000 loan cost in connection with the increase of the principal included in deferred financing costs. The loan cost will be amortized over the life of the loan.
	The Company accounted for the issuance of the convertible promissory note and the warrants attached to the note in accordance with ASC 815 “Derivatives and Hedging”. Accordingly, the warrants and the embedded conversion option of the convertible notes are recorded as derivative liabilities at their fair market value and are marked to market through earnings at the end of each reporting period. The gross proceeds from the sale of the note are recorded net of a discount of $19,930. The debt discount relates to the beneficial conversion feature embedded in the conversion option. The debt discount is charged to interest expense ratably over the term of the convertible note.
	(c)
	On May 22, 2013, the Company entered into a loan agreement (“credit facility) for the principal sum of $335,000 less any fees. The components of the credit facility are $300,000 proceeds of the loan plus $35,000 original issue discount. The maturity date is one year from the effective date of each draw made by the Company. The loan and accrued interest are to be paid on the maturity date. In addition after 90 days that the amount drawn is outstanding a one-time interest charge of 12% will be charged and added to the principal sum. The promissory note contains conversion clauses that allow the lender, at any time from 180 days after the Effective Date, the option to convert the amount payable plus all accrued and unpaid interest due under the agreement into common stock at a conversion price per share of the lesser of $0.018 or 60% of the lowest trade price in the 25 trading days preceding the conversion.
	The Company received net cash proceeds of $65,000 upon entering the agreement on May 22, 2013 and recorded $6,500 loan cost in connection with this transaction. The loan costs have been included in deferred financing costs and will be amortized through the maturity date of the loan.
	The Company accounted for the issuance of the convertible promissory note and the warrants attached to the note in accordance with ASC 815 “Derivatives and Hedging”. Accordingly, the warrants and the embedded conversion option of the convertible notes are recorded as derivative liabilities at their fair market value and are marked to market through earnings at the end of each reporting period. The gross proceeds from the sale of the note are recorded net of a discount of $41,000. The debt discount relates to the beneficial conversion feature embedded in the conversion option. The debt discount is charged to interest expense ratably over the term of the convertible note. On August 20, 2013, the Company recorded a $8,580 one-time interest expense and added such amount to the principal of the May 22, 2013 draw when the Company failed to repay the loan within 90 days.
	On August 22, the Company drew down from the credit facility $35,500 and received net cash proceeds of $30,000 after the associated legal fees. The Company recorded $5,500 loan cost in connection with this transaction and the loan cost will be amortized through the maturity date of the loan. The gross proceeds from the sale of the note are recorded net of a debt discount of $29,000. The debt discount relates to the beneficial conversion feature embedded in the conversion option. The debt discount is charged to interest expense ratably over the term of the convertible note.
	(d)
	On July 11, 2013, the Company in conjunction with an existing note holder entered into a new loan agreement with a new lender for the sale and transfer of a $20,000 promissory note plus $5,095 accrued interest this note matured and was in technical default with the repayment provisions of the terms of the agreement. The Company cancelled the original promissory note and issued the new lender a convertible promissory note for $25,000 with a maturity date of September 30, 2013. The convertible promissory note contains conversion clauses that allow the lender the option to convert the loan amount plus all accrued and unpaid interest due under the note into common stock at a conversion rate of the lesser of (a.) $0.015 or (b) 50% of the lowest closing bid price for the Company’s common stock during the twenty (20) trading day period immediately preceding the date at the which Holder, by written notice gives notice to the Company of its election to convert. The Company recorded $33,000 debt discount and the excess fair value of 8,000 was charged to interest expense upon the consummation of the arrangement..
	(e)
	(e) A convertible promissory note was issued on August 19, 2013 in the amount of $ 25,000 to a lender. The note matures on August 19, 2014 with interest at 10%. The note is convertible into the Company’s common stock at a conversion price of $0.015 per shares. In addition, 8,333,333 Warrants were issued at a price of $. 003 per share. The warrants are fully vested and have a life of five years from date of issuance.
	The Company accounted for the issuance of the convertible promissory note and the warrants attached to the note in accordance with ASC 815 “Derivatives and Hedging”. Accordingly, the warrants and the embedded conversion option of the convertible notes are recorded as derivative liabilities at their fair market value and are marked to market through earnings at the end of each reporting period. The gross proceeds from the sale of the note are recorded net of a discount of $121,400. The debt discount relates to the beneficial conversion feature embedded in the conversion option and the fair value of the warrants attached to the notes. The excess fair value of $96,400 was charged to interest expense on the date of the agreement and the debt discount is charged to interest expense ratably over the term of the convertible note.
	(f)
	On July 25, 2013, the Company was advanced $10,000 from a lender and subsequently on August 16, 2013, the lender funded another $25,000. The Company issued a convertible promissory note for the total amount of $35,000 to the lender. The note matures in one year from the issuance date with interest at 10%. The note is convertible into the Company’s common stock at a conversion price of $0.005 per shares. In addition, 5,833,333 warrants were issued with an exercise price of $. 006 per share. The warrants are fully vested and have a life of 5 years from date of issuance.
	The Company accounted for the issuance of the convertible promissory note and the warrants attached to the note in accordance with ASC 815 “Derivatives and Hedging”. Accordingly, the warrants and the embedded conversion option of the convertible notes are recorded as derivative liabilities at their fair market value and are marked to market through earnings at the end of each reporting period. The gross proceeds from the sale of the note are recorded net of a discount of $159,300. The debt discount relates to the beneficial conversion feature embedded in the conversion option and the fair value of the warrants attached to the notes. The excess fair value of $124,300 was charged to interest expense on the date of the agreement and the debt discount is charged to interest expense ratably over the term of the convertible note
	(g)
	On September 5, 2013 the Company issued a convertible promissory note for $ 5,000. The note matures in one year from the issuance date with the stated interest rate at 10%. The note is convertible into the Company’s common stock at a conversion price of $0.005 per shares. In addition, 200,000 Warrants were issued with an exercise price of $0.006 per share. The warrants are fully vested and have a life of 5 years from date of issuance.
	The Company accounted for the issuance of the convertible promissory note and the warrants attached to the note in accordance with ASC 815 “Derivatives and Hedging”. Accordingly, the warrants and the embedded conversion option of the convertible notes are recorded as derivative liabilities at their fair market value and are marked to market through earnings at the end of each reporting period. The gross proceeds from the sale of the note are recorded net of a discount of $5,700. The debt discount relates to the beneficial conversion feature embedded in the conversion option and the fair value of the warrants attached to the notes. The excess fair value of $700 was charged to interest expense on the date of the agreement and the debt discount is charged to interest expense ratably over the term of the convertible note The debt discount is charged to interest expense ratably over the term of the convertible note.
	(h)
	On September 12, 2013 the Company issued a convertible promissory note for $ 100,000. The note matures in one year from the issuance date with the stated interest rate at 10%. The note is convertible into the Company’s common stock at a conversion price of $0.0085 per shares. In addition, 10,416,666 warrants were issued with an exercise price of $0.0096 per share. The warrants are fully vested and have a life of 5 years from date of issuance.
	The Company accounted for the issuance of the convertible promissory note and the warrants attached to the note in accordance with ASC 815 “Derivatives and Hedging”. Accordingly, the warrants and the embedded conversion option of the convertible notes are recorded as derivative liabilities at their fair market value and are marked to market through earnings at the end of each reporting period. The gross proceeds from the sale of the note are recorded net of a discount of $82,400. The debt discount relates to fair value of the warrants attached to the notes. The debt discount is charged to interest expense ratably over the term of the convertible note.
	(i)
	During the nine months ended September 30, 2013 the Company issued a total of 94,033,300 shares of common stock upon requests from note holders to convert loans with principal plus accrued interest totaling $428,372 based on the terms set forth in the loans.
	As of September 30, 2013, the Company is in technical default with the repayment terms of the convertible notes payable.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2013
RELATED PARTY TRANSACTIONS	'
RELATED PARTY TRANSACTIONS	'
	NOTE 10: RELATED PARTY TRANSACTIONS.
	(a)
	On January 2, 2013, the Company issued a total of 12,820,512 warrants to purchase common stock to its four directors, including warrants issued to its Chief Executive Officer and former Chief Financial Officer, each of which received 3,205,128 warrants for their first quarter of 2013 director fees. The issuance is part of the annual compensation that was authorized by the Company’s Board of Directors on December 6, 2011, when the Board approved replacing directors’ annual compensation of $50,000 with three year warrants payable quarterly. The warrants have a term of three years and are fully vested on the date of issuance. The Company recorded $70,800 of stock-based compensation in connection with this issuance.
	(b)
	On March 18, 2013, the Company issued to its Chief Executive Officer 15,000,000 shares of common stock and warrants to purchase an additional 15,000,000 shares of common stock at the exercise price of $0.0033 per share. The issuance was approved by the Company’s Compensation Committee on February 11, 2013. The warrants have a term of five years. The shares and warrants are fully vested on the date of grant. The Company recorded $188,700 of stock-based compensation which includes $97,500 for the share issuance and $91,200 for the warrants granted.
	(c)
	On March 18, 2013, the Company issued to its former Chief Financial Officer 10,000,000 shares of common stock and warrants to purchase an additional 10,000,000 shares of common stock at the exercise price of $0.0033 per share. The issuance was approved by the Company’s Compensation Committee on February 11, 2013. The warrants have a term of five years. The shares and warrants are fully vested on the date of grant. The Company recorded $125,800 of stock-based compensation which includes $65,000 for the share issuance and $60,800 for the warrants granted.
	(d)
	On April 5, 2013, the Company issued a total of 3,846,152 warrants to purchase common stock to its four directors, including warrants issued to its Chief Executive Officer and Chief Financial Officer, each of which received 961,538 warrants for their second quarter of 2013 director fees. The issuance is part of the annual compensation that was authorized by the Company’s Board of Directors on December 6, 2011, when the Board approved replacing directors’ annual compensation of $50,000 with three year warrants payable quarterly. The warrants have a term of three years and are fully vested on the date of issuance. The Company recorded $27,600 of stock-based compensation in connection with this issuance.
	(e)
	On July 1, 2013, the Company issued a total of 2,702,704 warrants to purchase common stock to its four directors, including warrants issued to its Chief Executive Officer and Chief Financial Officer, each of which received 675,676 warrants for their third quarter of 2013 director fees. The issuance is part of the annual compensation that was authorized by the Company’s Board of Directors on December 6, 2011, when the Board approved replacing directors’ annual compensation of $50,000 with three year warrants payable quarterly. The warrants have a term of three years and are fully vested on the date of issuance. The Company recorded $40,800 of stock-based compensation in connection with this issuance.
	(f)
	On July 7, 2013, the Company issued a total of 650,000 warrants to purchase common stock to its employees. The warrants have a term of three years and are fully vested on the date of issuance. The Company recorded $11,700 of stock-based compensation in connection with this issuance.
	(g)
	On June 26, 2012 the Board of Directors of the Company designated and authorized the Series B Preferred Stock ("Series B") as set forth in a Certificate of Designation that was filed with the Secretary of State of the State of Delaware. The Series B has a par value of $0.001 per share, no rights to dividends but provides for liquidation rights which entitle the holder to a pro-rata share of net assets. The Series B carried no conversion provisions. Subsequent to March 31, 2013 all outstanding shares of Series B were returned by the holder for no consideration to the Company, and the Company’s Board of Directors authorized cancellation of the Series B. The Certificate of Amendment cancelling the Series B Preferred Stock was filed with the State of Delaware on April 16, 2013.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2013
COMMITMENTS AND CONTINGENCIES	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 11: COMMITMENTS AND CONTINGENCIES
	Litigation
	The Company is a defendant in a suit in the Supreme Court of the State of New York, County of Nassau, filed by Fairchild Warehouse Associates, LLC, as plaintiff, for recovery of past rental payments for the Company’s former office space at 25 Fairchild Avenue, Plainview, New York 11803, with money damages requested in the amount of $ 141,721, which have been accrued for as of September 30, 2013.
	The Company on April 4, 2013, was served with a summons and complaint, filed with the Supreme Court of the State of New York, County of New York, Levin Consulting Group, LLC, as plaintiff, where the plaintiff is claiming that additional shares of the Company’s Common Stock are issuable by the Company to plaintiff in connection with the exercise by plaintiff of a common stock purchase warrant issued by the Company. As of September 30, 2013 the Company has accrued $100,000 loss for the plaintiff‘s claim.
	The Company is in default under a May 30, 2012, Securities Purchase Agreement entered into with TCA Global Credit Master Fund, LP, providing for the issuance of $275,000 principal amount of senior secured redeemable and convertible debentures due November 30, 2012. The Company has received a notice of default and is currently in discussions with the Plaintiff to settle the matter. TCA is claiming the Company now owes them in excess of $ 550,000 including penalties and interest. As of Sept 30, 2013 the Company has accounted for the principal and accrued interest of $ 283,250. The Company accrued an additional amount of approximately $267,000 for this contingency.
	The Company was notified by an April 22, 2013 letter from The Depository Trust Company (“DTC”) that DTC had determined to impose a restriction on physical deposit and on Deposit/Withdrawal At Custodian (“DWAC”) electronic deposit transactions (referred to as a “deposit chill”) on the Company’s common stock. The effect of the deposit chill was that, for the period April 22, 2013 through August 6, 2013, when the deposit chill was lifted following submissions by the Company, no new shares of the Company’s common stock were accepted for deposit with DTC for electronic transfer.
	An eviction notice was issued on October 8 by the landlord for 160 Dupont Street, Five Towns Realty Associates, Inc. There is currently an outstanding balance of $ 48,459 that is subject to a lawsuit. The Company abandoned the space on October 11 and immediately moved to 485 Underhill Boulevard, Syosset N.Y. The monthly rental at 485 Underhill Boulevard is $ 3,500 per month on a month to month tenancy.
	An action was commenced on March 22, 2012, in the Supreme Court of the New York for the County of Nassau, by Lazar, Sanders Thaler & Associates, LLP, a dissolved accounting firm of which Terry R. Lazar, the Company’s former CFO was a member. Among the parties named as defendants were Mr. Lazar and the Company. The claim was made that the Company owned fees to the plaintiff and/or that such fees were paid to Terry Lazar who never forwarded them to the plaintiff. Mr. Lazar undertook the defense of the action on his behalf and on behalf of the Company. Since no bills were sent to the Company for an work other than an invoice for $5,900, which was paid by the Company, and since Mr. Lazar never collected any fees from the Company, an assessment was made by Mr. Lazar that the Company did not have any financial exposure and that it was not necessary to disclose the details of the litigation.
	The matter proceeded to inquest and, despite the fact that the plaintiff failed to produce any evidence that (a) any services were rendered to the Company, (b) that any bills were sent to the Company, and (c) that any funds were due from the Company, the court awarded judgment to the plaintiff against the Company in the sum of $25,000.00. Adding interests and costs to the awarded amount, judgment has been entered against the Company in the total sum of $ 36,612.91. An appeal has been taken from the judgment. The appeal has been perfected by the filing of the record and brief. In the opinion of counsel for the Company there was no lawful basis for the entry of judgment against the Company and counsel believes that the judgment will be reversed and vacated as against the Company.
	This matter has not previously been disclosed in the Company’s Exchange Act filings. Mr. Lazar disclosed the existence of the litigation to management, but not the details, and assured management that he would be responsible for the litigation and that the Company would not have any liability. Management other than Mr. Lazar had no information concerning the litigation with which to evaluate the materiality of the litigation and relied on Mr. Lazar’s representation that the litigation was not material and that the Company had no exposure by reason of its being a defendant in the litigation. The litigation was not disclosed to the Company’s Board of Directors or the Company’s SEC counsel.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2013
SUBSEQUENT EVENTS	'
SUBSEQUENT EVENTS	'
	NOTE 12: SUBSEQUENT EVENTS
	On December 31, 2013 Gerard Stoehr’s contract as Chief Operating Officer expired and was not renewed by the Company. The Company owes Mr. Stoehr $ 60,000 which has been accrued for as of September 30, 2013.
	A Promissory Note was issued for a loan of $15,000 on January 15, 2014 with a maturity date of January 15, 2015. The note was issued without interest. The note was secured with a UCC financing statement filing on the System in use at the landfill.
	On January 15, 2014 a Promissory Note was issued to a lender in the amount of $ 15,000. The Note bears no interest and matures on January 15, 2015. A UCC financing statement was filed on the system operating at the landfill as security for the Note.
	On January 23, 2014 a Promissory Note was issued to a lender in the amount of $ 15,000. The Note bears no interest and matures on January 23, 2015. A UCC financing statement was filed on the system operating at the landfill as security for the Note.
	On January 23, 2014 a Promissory Note was issued to a lender in the amount of $ 15,000. The Note bears no interest and matures on January 23, 2015. A UCC was issued on the system operating at the landfill as security for the Note.
	On February 4, 2014 a Promissory Note was issued to a lender in the amount of $ 15,000. The Note bears no interest and matures on February 4, 2015. A UCC financing statement was filed on the system operating at the landfill as security for the Note.
	On February 20, 2014 a Promissory Note was issued to a lender in the amount of $ 15,000. The Note bears no interest and matures on February 20, 2015. A UCC financing statement was filed on the system operating at the landfill as security for the Note.
	On February 20, 2014 a Promissory Note was issued to a lender in the amount of $ 7,500. The Note bears no interest and matures on February 20, 2015. A UCC financing statement was filed on the system operating at the landfill as security for the Note.
	On February 20, 2014 a Promissory Note was issued to a lender in the amount of $ 7,500. The Note bears no interest and matures on February 20, 2015. A UCC financing statement was filed on the system operating at the landfill as security for the Note.
	Terry R. Lazar, Chief Financial Officer of the Company and a Director resigned on February 14, 2014 as Chief Financial Officer and from the Company’s Board of Directors for personal reasons.
	Effective March 7, 2014, Theresa Bischoff resigned as a Director of the Company for personal reasons.
	Effective March 7, 2014 Dr. Stephen E. Flynn resigned as a Director of the Company for personal reasons,
	On April 2, 2014, the Company Board of Directors elected Stephen M. Hicks to the Board of Directors, to fill a vacancy on the Board, and as President of the Company. Mr. Hicks is the Chief Executive Officer of Southridge LLC (“Southridge.”) Southridge and its affiliates have  financed the Company in the past and continue to own debt and equity securities of the Company. New directors, who are not officers, are paid $12,500 per year in cash or stock.
	On April 2, 2014, the Company Board of Directors elected Mr. Gilbert Steedley to the Board to fill a vacancy on the Board. Mr. Steedley is currently interim Chief Executive Officer and Director of Accelpath, New York, N.Y. Compensation is as indicated above for Mr. Hicks.
	On April 2, 2014,the Company elected Henry Sargent as Vice President and Secretary of the Company. Mr. Sargent is Chief Operating Officer and General Counsel of Southridge.
	October 8, 2013 an eviction notice was issued by the landlord for the Company’s facilities at 160 Dupont Street. The Company abandoned the space on October 11 and immediately moved to 485 Underhill Boulevard, Syosset N.Y. The monthly rental at 485 Underhill Boulevard is $ 3,500 per month on a month to month tenancy.
	From October 1, 2014 until May 28, 2014, the Company converted a total $180,095 loan principal plus $3,398 accrued interest into 75,325,034 shares of common stock.
	On March 13, 2014, a warrant holder exercised 625,000 warrants at exercise price of $0.0025. The holder elected their cash-less exercise provision. Accordingly, the Company issued 526,315 shares of common stock in connection with such exercise.

ACCOUNTING_POLICIES_POLICIES

ACCOUNTING POLICIES (POLICIES)	9 Months Ended
	Sep. 30, 2013
ACCOUNTING POLICIES (POLICIES):	'
Use of Estimates	'
	Use of Estimates
	The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period.
	Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. The most significant estimates, among other things, are used in accounting for allowances for deferred income taxes, expected realizable values for long-lived assets (primarily intangible assets and property and equipment), contingencies, as well as the recording and presentation of its common stock. Estimates and assumptions are periodically reviewed and the effects of any material revisions are reflected in the consolidated financial statements in the period that they are determined to be necessary. Actual results could differ from those estimates and assumptions.
Principles of Consolidation	'
	Principles of Consolidation
	The consolidated financial statements of PureSafe Water Systems, Inc. include accounts of the Company and its wholly-owned subsidiary, PureSafe Manufacturing and Research Corporation. Intercompany transactions and balances are eliminated in consolidation.
Revenue Recognition	'
	Revenue Recognition
	The Company generally recognizes revenues under Staff Accounting Bulletin No. 104 when the following criteria are met, persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the seller's price to the buyer is fixed or determinable, and collectibility is reasonably assured. In addition the Company may enter agreements that include multiple elements (i.e., products and services/training). Revenue under multiple element arrangements is recognized in accordance with FASB ASC 605-25 Multiple-Element Arrangements (“ASC 605”). When vendor specific objective evidence or third party evidence of selling price for deliverables in an arrangement cannot be determined, the Company develops a best estimate of the selling price to separate deliverables and allocates arrangement consideration using the relative selling price method. Additionally, this guidance eliminates the residual method of allocation. If an arrangement includes undelivered elements that are not essential to the functionality of the delivered elements, we defer the fair value of the undelivered elements with the residual revenue allocated to the delivered elements. Fair value is determined based upon the price charged when the element is sold separately. If there is not sufficient evidence of the fair value of the undelivered elements, no revenue is allocated to the delivered elements and the total consideration received is deferred until delivery of those elements for which objective and reliable evidence of the fair value is not available. For the nine months ended September 30, 2013and 2012, the Company did not have any multiple deliverable elements.
Inventories	'
	Inventories
	Inventory consisting primarily of finished goods and raw materials is stated at the lower of cost or market utilizing the first-in, first-out method. The Company continually analyzes its slow-moving, excess and obsolete inventories. Based on historical and projected sales volumes and anticipated selling prices, the Company establishes reserves. If the Company does not meet its sales expectations, these reserves are increased. Products that are determined to be obsolete are written down to net realizable value. As of September 30, 2013, the inventory has been written down to its net realizable value which consisted of one unit.
Deferred Financing Costs	'
	Deferred Financing Costs
	Cost incurred in conjunction with the debt financing has been capitalized and will be amortized to interest expense using the straight line method, which approximates the interest rate method over the term of the debt and is included as a component of other assets. Amortization of deferred financing cost was approximately $16,100 for the nine months ended September 30, 2013
Derivative Liabilities	'
	Derivative Liabilities
	In connection with the issuance of certain convertible promissory notes, the terms of the convertible notes included an embedded conversion feature; which provided for the settlement of certain convertible promissory notes into shares of common stock at a rate which was determined to be variable. The Company determined that the conversion feature was an embedded derivative instrument pursuant to ASC 815 “Derivatives and Hedging”
	The accounting treatment of derivative financial instruments requires that the Company record the conversion option and related warrants at their fair values as of the inception date of the agreements and at fair value as of each subsequent balance sheet date. As a result of entering into the convertible promissory notes, the Company is required to classify all other non-employee warrants as derivative liabilities and record them at their fair values at each balance sheet date. Any change in fair value was recorded as a change in the fair value of derivative liabilities for each reporting period at each balance sheet date. The Company reassesses the classification at each balance sheet date. If the classification changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification.
	The fair value of conversion options that are convertible at a fixed number of shares or at a fixed conversion price are recorded using the intrinsic value method and conversion options at variable rates are deemed to be a “down-round protection” and therefore, do not meet the scope exception for treatment as a derivative under ASC 815. Since, “down-round protection” is not an input into the calculation of the fair value of the conversion option and cannot be considered “indexed to the Company’s own stock” which is a requirement for the scope exception as outlined under ASC 815. The Company determined the fair value of the Binomial Lattice Model and the Intrinsic Value Method to be materially the same. Warrants that have been reclassified to derivative liability that did not contain “down-round protection” were valued using the black-scholes model. The Company’s outstanding warrants did not contain any down round protection.
	The Black-Scholes option valuation model is used to estimate the fair value of the warrants or options granted. The model includes subjective input assumptions that can materially affect the fair value estimates. The model was developed for use in estimating the fair value of traded options or warrants. The expected volatility is estimated based on the most recent historical period of time equal to the weighted average life of the warrants or options granted
	The principal assumptions used in applying the Black-Scholes model were as follows:
		For the nine
		months ended
		September 30,
		2013
	Assumptions:
	Risk-free interest rate	0.36-2.02%
	Expected life	3
	Expected volatility	125%-175%
	Dividends	0.00%
Stock-based Compensation,	'
	Stock-Based Compensation
	The Company reports stock-based compensation under Accounting Standard Codification (“ASC”) 718 “Compensation – Stock Compensation”. ASC 718 requires all share-based payments to employees, including grants of employee stock options, to be recognized in the consolidated financial statements based on their fair values.
	The Company accounts for equity instruments issued to non-employees as compensation in accordance with the provisions of ASC 718, which require that each such equity instrument is recorded at its fair value on the measurement date, which is typically the date the services are performed.
	The Black-Scholes option valuation model is used to estimate the fair values of options. The model includes subjective input assumptions that can materially affect the fair value estimates. The model was developed for use in estimating the fair value of traded options or warrants. The expected volatility is estimated based on the most recent historical period of time equal to the weighted average life of the subject options or warrants.
	The principal assumptions used in applying the Black-Scholes model were as follows:
		For the nine
		months ended
		September 30,
		2013
	Assumptions:
	Risk-free interest rate	0.3 – 1.6%
	Expected life	3 to 5 years
	Expected volatility	125% - 175%
	Dividends	0.00%

Schedule_of_principal_assumpti

Schedule of principal assumptions (Tables)	9 Months Ended
	Sep. 30, 2013
Schedule of principal assumptions (Tables)	'
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	'
	The principal assumptions used in applying the Black-Scholes model were as follows:
		For the nine
		months ended
		September 30,
		2013
	Assumptions:
	Risk-free interest rate	0.36-2.02%
	Expected life	3
	Expected volatility	125%-175%
	Dividends	0.00%
	The principal assumptions used in applying the Black-Scholes model were as follows:
		For the nine
		months ended
		September 30,
		2013
	Assumptions:
	Risk-free interest rate	0.3 – 1.6%
	Expected life	3 to 5 years
	Expected volatility	125% - 175%
	Dividends	0.00%

Schedules_of_warrants_and_conv

Schedules of warrants and convertible preferred stock (Table)	9 Months Ended
	Sep. 30, 2013
Schedules of warrants and convertible preferred stock (Table)	'
Schedule of Stockholders' Equity Note, Warrants or Rights	'
	Total shares issuable upon the exercise of warrants and conversion of preferred stock and convertible promissory notes for the nine months ended September 30, 2013 and 2012 were as follows:
		September 30,
		2013	2012
	Warrants	172,317,850	34,474,018
	Convertible promissory notes	86,967,298	88,273,045
	Convertible preferred stock	1,545,760	1,545,760
	Total	260,830,908	124,292,823

Schedule_of_Assets_and_Liabili

Schedule of Assets and Liabilities measured at fair value (Tables)	9 Months Ended
	Sep. 30, 2013
Schedule of Assets and Liabilities measured at fair value (Tables)	'
Schedule of Derivative Liabilities at Fair Value	'
	Liabilities measured at fair value on a recurring basis at September 30, 2013 are as follows:
		Quoted Prices in Active Markets for Identical Liabilities		Significant Other Observable Inputs		Significant Unobservable Inputs		Balance at
		(Level 1)		(Level 2)		(Level 3)		September,
								2013
	Embedded conversion feature	$	–	$	–	$	109,000	$	109,000
	Warrant liability		–		–		290,700		290,700
	Balance at September 30, 2013	$	–	$	–	$	399,700	$	399,700
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	'
	The following table provides a summary of the changes in fair value, including net transfers in and/or out, of all financial assets measured at fair value on a recurring basis using significant unobservable inputs during the nine months ended September 30, 2013.
		Warrants		Conversion		Total
				Feature
	Balance at - January 1, 2013	$	39,300	$	224,000	$	263,300
	Included in stock based compensation		4,500		–		4,500
	Change in fair value of derivative liability		-72,500		-181,000		-253,500
	Included in liabilities (debt discount)		297,400		188,000		485,400
	Included in stockholder's equity		22000		-122,000		-100,000
	Transfers in and /or out of Level 3		–		–		–
	Balance at - September 30, 2013	$	290,700	$	109,000	$	399,700

The_principal_assumptions_used

The principal assumptions used in applying the Black-Scholes model for derivatives (Details)	9 Months Ended
	Sep. 30, 2013
Assumptions derivatives:	'
Risk-free interest rate Maximum	0.36%
Risk-free interest rate Minimum	2.02%
Expected life	3
Expected volatility Maximum	125.00%
Expected volatility Minimum	175.00%
Dividends	0.00%

The_principal_assumptions_used1

The principal assumptions used in applying the Black-Scholes model for stockbased compensation (Details)	9 Months Ended
	Sep. 30, 2013
Assumptions stock based compensation:	'
Risk-free interest rate Maximum.	0.30%
Risk-free interest rate Minimum.	1.60%
Expected life Minimum.	3
Expected life Maximum.	5
Expected volatility Maximum.	125.00%
Expected volatility Minimum.	175.00%
Dividends.	0.00%

GOING_CONCERN_TEXTUALS_Details

GOING CONCERN TEXTUALS (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Going Concern Details Narrative	'	'
Net Loss	$2,316,000	$2,026,000
Working capital deficit (approximately)	4,900,000	4,600,000
Accumulated deficit	$47,300,000	'
Company increased the authorized Common Shares of the Company from 800,000,000 to	2,000,000,000	'

INVENTORIES_TEXTUALS_DETAILS

INVENTORIES TEXTUALS (DETAILS) (USD $)	Sep. 30, 2013
INVENTORIES TEXTUALS	'
Finished Goods.	$141,636

Total_shares_issuable_upon_the

Total shares issuable upon the exercise of warrants and conversion of preferred stock and convertible promissory notes (Details)	Sep. 30, 2013	Sep. 30, 2012
Total shares issuable upon the exercise of warrants and conversion of preferred stock and convertible promissory notes	'	'
Warrants,	172,660,594	34,474,018
Convertible promissory notes,	86,967,298	88,273,045
Convertible preferred stock,	1,545,760	1,545,760
Total,	261,173,652	124,292,823

Liabilities_measured_at_fair_v

Liabilities measured at fair value on a recurring basis (Details) (USD $)	Sep. 30, 2013
Quoted Prices in Active Markets for Identical Liabilities (Level 1)	'
Embedded conversion feature.	$0
Embedded conversion feature.	0
Significant Other Observable Inputs (Level 2)	'
Embedded conversion feature.	0
Embedded conversion feature.	0
Significant Unobservable Inputs (Level 3)	'
Embedded conversion feature.	109,000
Embedded conversion feature.	109,000
Warrant liability.	290,700
Balance of liabilities,	399,700
Balance of liabilities	'
Embedded conversion feature.	109,000
Embedded conversion feature.	109,000
Warrant liability.	290,700
Balance of liabilities,	$399,700

Financial_assets_measured_at_f

Financial assets measured at fair value on a recurring basis using significant unobservable inputs (Details) (USD $)	Warrants	Conversion Feature	Total derivative liability
Balance at, at Dec. 31, 2012	$39,300	$224,000	$263,300
Included in stock based compensation	4,500	'	4,500
Change in fair value of derivative liability	-72,500	-181,000	-253,500
Included in liabilities (debt discount)	297,400	188,000	485,400
Included in stockholder's equity	22,000	-122,000	-100,000
Transfers in and /or out of Level 3	0	'	'
Balance at. at Sep. 30, 2013	$290,700	$109,000	$399,700

COMMON_STOCK_ISSUED_Details

COMMON STOCK ISSUED (Details) (USD $)	Jul. 15, 2013	Apr. 05, 2013	Mar. 25, 2013	Mar. 19, 2013	Mar. 18, 2013	Mar. 14, 2013	Feb. 04, 2013
Common Stock Issued Details Narrative	'	'	'	'	'	'	'
Company issued shares of common stock to a note lender as penalty shares for failing to issue shares timely upon receipt of the conversion notice from the lender	526,312	'	'	'	'	'	4,856,726
The Company recorded of interest expense for such issuance.	$526	'	'	'	'	'	$10,199
Company recorded stock based compensation for issuance of shares CEO	'	'	'	'	97,500	'	'
Company recorded stock based compensation for issuance of warrants CEO	'	'	'	'	91,200	'	'
Term of the warrants issued in years	'	'	'	'	5	'	'
Exercise price of the warrants issued to CEO/CFO	'	'	'	'	$0.00	'	'
Company issued to its Chief Executive Officer shares of common stock	'	'	'	'	15,000,000	'	'
Company issued to its Chief Executive Officer warrants to purchase additional common stock	'	'	'	'	15,000,000	'	'
Company issued to its former Chief Financial Officer shares of common stock	'	'	'	'	10,000,000	'	'
Company issued to its former Chief Financial Officer warrants to purchase additional shares of common stock	'	'	'	'	10,000,000	'	'
Company recorded stock based compensation for issuance of shares CFO	'	'	'	'	65,000	'	'
Company recorded stock based compensation for issuance of warrants CFO	'	'	'	'	60,800	'	'
Company issued shares of common stock to its employees	'	'	2,200,000	'	'	'	'
Stock based compensation recorded inconnection with the issue of shares	'	'	8,800	'	'	'	'
Company issued total shares of common stock to Engineering Technologies Group, Inc. ("ETG")	'	'	'	'	'	50,000,000	'
The Company recorded a stock-based compensation charge of	'	'	'	'	'	150,000	'
Company issued shares of common stock to consultants for services/ Investment Banker for services	'	21,509,222	'	3,000,000	'	'	'
The Company recorded amount as consultant fees in connection with such issuance.	'	$80,000	'	$27,000	'	'	'

COMMON_STOCK_ISSUED_parentheti

COMMON STOCK ISSUED parentheticals (Details) (USD $)	9 Months Ended
	Sep. 30, 2013
Common Stock Issued parentheticals	'
Shares of common stock upon the requests from a note holder to convert partial principal plus accrued interest, Shares	94,033,300
Shares of common stock upon the requests from a note holder to convert partial principal plus accrued interest, Amount	428,372
Conversion rate	'0.0009 to 0.014
Repayment of principle of notes payable by issuing common stock, value	$125,463
Repayment of principle of notes payable by issuing common stock, shares	23,021,012
Common stock sold, Amount	570,800
Common stock sold, shares	106,066,743
Purchase of additional shares of common stock	26,516,687
shares of common stock at exercise prices of	'0.0039 to 0.017 per share
Common stock issued to multiple investors shares	11,609,661
Common stock issued to multiple investors amount	64,514
The exercises prices ranged from	'0.0035 to 0.0184 per share
Proceed from warrant exercise	$27,823
Number of warrants exercised and shares were not issued	2,389,817

NOTES_PAYABLE_TEXTUALS_DETAILS

NOTES PAYABLE TEXTUALS (DETAILS) (USD $)	9 Months Ended
	Sep. 30, 2013
NOTES PAYABLE TEXTUALS	'
Company repaid debt amount of	$139,663
Company repaid interest amount of	14,200
Remaining balance of debt	125,463
Issuance of shares of common stock for settlement of remaining balance	23,021,012
Company received a loan of	$10,000
The Company issued the lender a Promissory Note with annual interest rate of	6.00%

CONVERTIBLE_PROMISSORY_NOTES_P1

CONVERTIBLE PROMISSORY NOTES PAYABLE Narrative (Details)	9 Months Ended
	Sep. 30, 2013
Convertible Promissory Notes Payable Details Narrative	'
Common stock issued upon requests from note holders to convert loans with principal plus accrued interest, Shares	94,033,300
Common stock issued upon requests from note holders to convert loans with principal plus accrued interest, Amount	428,372

RELATED_PARTY_TRANSACTIONS_Nar

RELATED PARTY TRANSACTIONS Narrative (Details) (USD $)	Jul. 07, 2013	Apr. 05, 2013	Mar. 18, 2013	Jan. 02, 2013
RELATED PARTY TRANSACTIONS Narrative	'	'	'	'
Company issued a total of warrants to purchase common stock to its four directors,	2,702,704	3,846,152	'	12,820,512
Each of them received warrants for their first quarter of 2013 director fees	'	961,538	'	3,205,128
Board approved replacing directors' annual compensation with three year warrants payable quarterly	$50,000	$50,000	'	$50,000
The Company recorded stock-based compensation in connection with this issuance.	11,700	27,600	'	70,800
Company issued to its Chief Executive Officer shares of common stock and warrants to purchase an additional shares of common stock at the exercise price of $0.0033 per share term 5 years	'	'	15,000,000	'
The Company recorded of stock-based compensation which includes $97,500 for the share issuance and $91,200 for the warrants granted	'	40,800	188,700	'
Company issued to its former Chief Financial Officer shares of common stock and warrants to purchase an additional shares of common stock at the exercise price of $0.0033 per share term 5 years	'	'	10,000,000	'
The Company recorded stock-based compensation which includes $65,000 for the share issuance and $60,800 for the warrants granted	'	'	$125,800	'
Company issued a total of warrants to purchase common stock to its employees	650,000	'	'	'

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES Narrative (Details) (USD $)	Sep. 30, 2013
Commitments And Contingencies Details Narrative	'
Recovery of past rental payments for the Company's former office space	$141,721
Company has accrued loss for the Levin Consulting Group, LLC plaintiff's claim.	100,000
Issuance of principal amount of senior secured redeemable and convertible debentures due	275,000
TCA is claiming the Company now owes them in excess of amount including penalties and interest	550,000
Company has accounted for the principal and accrued interest of	283,250
The Company accrued an additional amount amount for this contingency.	267,000
currently an outstanding balance that is subject to a lawsuit	48,459
The monthly rental at 485 Underhill Boulevard per month on a month to month tenancy.	3,500
Invoice paid by the company	5,900
court awarded judgment to the plaintiff against the Company in the sum of	25,000
Adding interests and costs to the awarded amount, judgment has been entered against the Company in the total sum of	$36,612.91

Subsequent_Events_Textuals_Det

Subsequent Events Textuals (Details) (USD $)	28-May-14	Apr. 02, 2014	Mar. 13, 2014	Feb. 20, 2014	Feb. 04, 2014	Jan. 23, 2014	Jan. 15, 2014	Sep. 30, 2013
Subsequent Events Textuals	'	'	'	'	'	'	'	'
The Company owes Mr. Stoehr which has been accrued for	'	'	'	'	'	'	'	$60,000
A Promissory Note was issued for a loan of	'	'	'	15,000	15,000	15,000	15,000	'
Promissory Note was issued to a lender in the amount of	'	'	'	15,000	'	15,000	15,000	'
New directors, who are not officers, are paid per year in cash or stock.	'	12,500	'	'	'	'	'	'
The monthly rental at 485 Underhill Boulevard is $ per month on a month to month tenancy.	'	'	'	'	'	'	'	3,500
Company converted a total loan principal	180,095	'	'	'	'	'	'	'
Company converted a total loan principal plus accrued interest	$3,398	'	'	'	'	'	'	'
Company converted a total loan principal plus accrued interest into shares of common stock.	75,325,034	'	'	'	'	'	'	'
warrant holder exercised warrants at exercise price of $0.0025	'	'	625,000	'	'	'	'	'