Infinite (IMCI) 10-Q 14 May 15 2015 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 31, 2015	14-May-15
Document And Entity Information [Abstract]
Entity Registrant Name	INFINITE GROUP INC
Entity Central Index Key	884650
Current Fiscal Year End Date	-19
Entity Filer Category	Smaller Reporting Company
Trading Symbol	IMCI
Entity Common Stock, Shares Outstanding		26,561,883
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	31-Mar-15
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015

Consolidated_Balance_Sheets_Un

Consolidated Balance Sheets (Unaudited) (USD $)	Mar. 31, 2015	Dec. 31, 2014
ASSETS
Cash	$34,632	$7,768
Accounts receivable, net of allowance of $70,000	379,462	359,599
Prepaid expenses and deferred charges, net	32,785	43,654
Total current assets	446,879	411,021
Property and equipment, net	54,435	60,039
Software	180,000	0
Investment	101,000	109,000
Deposits and deferred charges, net	32,626	36,956
Total assets	814,940	617,016
LIABILITIES AND STOCKHOLDERS' DEFICIENCY
Accounts payable	430,058	341,977
Accrued payroll	285,240	148,918
Accrued interest payable	524,411	503,014
Accrued retirement	210,534	208,449
Accrued expenses - other	53,137	58,888
Current maturities of long-term obligations	13,532	14,388
Current maturities of long-term obligations- related party	13,408	8,172
Notes payable	435,000	30,000
Notes payable-related parties	548,300	129,000
Total current liabilities	2,513,620	1,442,806
Long-term obligations:
Notes payable - Banks and other	1,180,999	1,509,018
Notes payable - Related parties	330,267	664,828
Total liabilities	4,024,886	3,616,652
Stockholders' deficiency:
Common stock, $.001 par value, 60,000,000 shares authorized; 26,561,883 shares issued and outstanding	26,561	26,561
Additional paid-in capital	30,436,649	30,422,242
Accumulated deficit	-33,673,156	-33,448,439
Total stockholders' deficiency	-3,209,946	-2,999,636
Total liabilities and stockholders' deficiency	$814,940	$617,016

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (Unaudited) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Consolidated Balance Sheets [Parenthetical] [Abstract]
Allowances for accounts receivable (in dollars)	$70,000	$70,000
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	60,000,000	60,000,000
Common stock, shares issued	26,561,883	26,561,883
Common stock, shares outstanding	26,561,883	26,561,883

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Income Statement [Abstract]
Sales	$2,169,638	$2,014,417
Cost of sales	1,693,226	1,506,164
Gross profit	476,412	508,253
Costs and expenses:
General and administrative	397,591	325,224
Selling	232,419	244,018
Total costs and expenses	630,010	569,242
Operating loss	-153,598	-60,989
Loss on investment	-8,000	-15,000
Interest expense:
Related parties	-19,175	-11,517
Other	-43,944	-71,769
Total interest expense	-63,119	-83,286
Net loss	($224,717)	($159,275)
Net loss per share - basic and diluted	($0.01)	($0.01)
Weighted average shares outstanding - basic and diluted	26,561,883	25,961,883

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities:
Net loss	($224,717)	($159,275)
Adjustments to reconcile net loss to net cash provided by operating activities:
Stock based compensation	14,407	58,805
Depreciation and amortization	5,604	6,288
Loss on investment	8,000	15,000
(Increase) decrease in assets:
Accounts receivable	-19,863	203,086
Other assets	15,198	-4,255
Increase (decrease) in liabilities:
Accounts payable	88,082	35,022
Accrued expenses	151,968	-147,022
Accrued retirement	2,085	2,003
Net cash provided by operating activities	40,764	9,652
Cash flows from investing activities:
Purchase of software	-100,000	0
Purchases of property and equipment	0	-3,634
Net cash used by investing activities	-100,000	-3,634
Cash flows from financing activities:
Proceeds from note payable - related parties	145,000	0
Repayments of notes payable-other	-3,875	-5,222
Repayments of notes payable-related parties	-55,025	0
Net cash provided (used) by financing activities	86,100	-5,222
Net increase in cash	26,864	796
Cash - beginning of period	7,768	16,947
Cash - end of period	34,632	17,743
Supplemental disclosure:
Cash paid for - Interest	42,844	62,504
Cash paid for - Income taxes	$0	$0

1_Basis_of_Presentation

1. Basis of Presentation	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The accompanying unaudited financial statements of Infinite Group, Inc. (“Infinite Group, Inc.” or the “Company”) included herein have been prepared by the Company in accordance with accounting principles generally accepted in the United States of America (U.S.) ("GAAP") for interim financial information and with instructions to Form 10-Q.   Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the U.S. for complete financial statements.   In the opinion of management, all adjustments considered necessary for a fair presentation have been included.  All such adjustments are of a normal recurring nature.  The December 31, 2014 balance sheet has been derived from the audited financial statements at that date, but does not include all disclosures required by GAAP.  The accompanying unaudited financial statements should be read in conjunction with the Company’s audited financial statements and the notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014 filed with the U.S. Securities and Exchange Commission (SEC).  Results of operations for the three months ended March 31, 2015 are not necessarily indicative of the operating results that may be expected for the year ending December 31, 2015.

2_Management_Plans_Capital_Res

2. Management Plans - Capital Resources	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Management Plans - Capital Resources	The Company reported operating losses of $153,598 and $60,989 and net losses of $224,717 and $159,275 for the three months ended March 31, 2015 and 2014, respectively.
	The Company's primary source of liquidity is cash provided by collections of accounts receivable and its factoring line of credit.  At March 31, 2015, the Company had approximately $110,000 of availability under this line.  During the three months ended March 31, 2015, the Company financed its business activities through sales with recourse of accounts receivable and loans from a director and from an officer of the Company.
	The Company’s working capital deficit increased from $1,032,000 at December 31, 2014 to $2,067,000 at March 31, 2015 principally due to the scheduled maturity on January 1, 2016 of notes payable of $419,300 to related parties and $325,000 to others which total $744,300.  We also originated a short-term secured promissory note in the principal amount of $80,000 during the three months ended March 31, 2015 in connection with the purchase of UberScan software.  We plan to renegotiate the terms of the notes payable, seek funds to repay the notes or use a combination of both alternatives.
	The Company believes the capital resources available under its factoring line of credit, cash from additional related party loans and cash generated by improving the results of its operations provide sources to fund its ongoing operations and to support the internal growth the Company expects to achieve for at least the next 12 months.  However, if the Company does not continue to maintain or improve the results of its operations in future periods, the Company expects that additional working capital will be required to fund its business.  Although the Company has no assurances, the Company believes that related parties, who have previously provided working capital, will continue to provide working capital loans on similar terms, as in the past, as may be necessary to fund its on-going operations for at least the next 12 months.
	If the Company experiences significant growth in its sales, the Company believes that this may require it to increase its financing line, finance additional accounts receivable, or obtain additional working capital from other sources to support its sales growth.  There is no assurance that in the event the Company needs additional funds that adequate additional working capital will be available or, if available, will be offered on acceptable terms.

3_Summary_of_Significant_Accou

3. Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	There are several accounting policies that the Company believes are significant to the presentation of its financial statements.  These policies require management to make complex or subjective judgments about matters that are inherently uncertain.  Note 3 to the Company’s audited financial statements for the year ended December 31, 2014 presents a summary of significant accounting policies as included in the Company's Annual Report on Form 10-K as filed with the SEC.
	Fair Value of Financial Instruments - The carrying amounts reported in the balance sheets for cash, accounts receivable, accounts payable, and accrued expenses approximate fair value because of the immediate short-term maturity of these financial instruments.  The carrying value of notes payable and convertible notes payable approximates the fair value based on rates currently available from financial institutions and various lenders.
	Recent Accounting Pronouncements Not Yet Adopted - In May 2014, the FASB issued new accounting guidance on revenue from contracts with customers.  The new guidance requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers.  The updated guidance will replace most existing revenue recognition guidance in GAAP when it becomes effective and permits the use of either a retrospective or cumulative effect transition method.  This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016, subsequently extended to December 31, 2017.  The Company has not yet selected a transition method and is currently evaluating the effect that the updated standard will have on its financial statements and related disclosures.
	In August 2014, the FASB issued ASU No. 2014-15, "Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern."  The guidance requires an entity to evaluate whether there are conditions or events, in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued and to provide related footnote disclosures in certain circumstances.  The guidance is effective for the annual period ending after December 15, 2016, and for annual and interim periods thereafter.  Early application is permitted.  The Company is currently evaluating the effect that the updated standard will have on its financial statements and related disclosures.

4_Sale_of_Certain_Accounts_Rec

4. Sale of Certain Accounts Receivable	3 Months Ended
	Mar. 31, 2015
Sale of Certain Accounts Receivable [Abstract]
Sale of Certain Accounts Receivable	The Company has available a financing line with a financial institution (the Purchaser) which enables the Company to sell selected accounts receivable invoices to the Purchaser with full recourse against the Company.
	Pursuant to the provisions of FASB ASC 860, the Company reflects the transactions as a sale of assets and establishes an accounts receivable from the Purchaser for the retained amount less the costs of the transaction and less any anticipated future loss in the value of the retained asset. In April 2014, the Company completed a revised financing agreement with the Purchaser. The retained amount was revised to 15% of the total accounts receivable invoice sold to the Purchaser. Previously the retained amount was 20%. The fee for the initial purchase is .466% of the invoice. The fee is charged at prime plus 4% (effective rate of 7.25% at March 31, 2015) against the average daily outstanding balance of funds advanced. Previously, the fee for the first 30 days was 1% and additional fees were charged against the average daily balance of net outstanding funds at the prime rate, which was 3.25% per annum as of March 31, 2014. The estimated future loss reserve for each receivable included in the estimated value of the retained asset is based on the payment history of the accounts receivable customer and is included in the allowance for doubtful accounts, if any. As collateral, the Company granted the Purchaser a first priority interest in accounts receivable and a blanket lien, which may be junior to other creditors, on all other assets.
	The financing line provides the Company the ability to finance up to $2,000,000 of selected accounts receivable invoices, which includes a sublimit for one of the Company’s customers of $1,500,000.  During the three months ended March 31, 2015, the Company sold approximately $1,895,000 ($2,123,000 - March 31, 2014) of its accounts receivable to the Purchaser.  As of March 31, 2015, approximately $797,000 ($1,078,000 - December 31, 2014) of these receivables remained outstanding.  Additionally, as of March 31, 2015, the Company had approximately $110,000 available under the financing line with the financial institution ($90,000 – December 31, 2014).  After deducting estimated fees and advances from the Purchaser, the net receivable from the Purchaser amounted to $119,500 at March 31, 2015 ($215,600 - March 31, 2014), and is included in accounts receivable in the accompanying balance sheets.
	There were no gains or losses on the sale of the accounts receivable because all were collected.  The cost associated with the financing line totaled approximately $22,323 for the three months ended March 31, 2015 ($43,117 - March 31, 2014).  These financing line fees are classified on the statements of operations as interest expense.

5_Earnings_Per_Share

5. Earnings Per Share	3 Months Ended
	Mar. 31, 2015
Earnings Per Share [Abstract]
Earnings Per Share	Basic earnings per share is based on the weighted average number of common shares outstanding during the periods presented.  Diluted earnings per share is based on the weighted average number of common shares outstanding, as well as dilutive potential common shares which, in the Company’s case, comprise shares issuable under convertible notes payable and stock options. The treasury stock method is used to calculate dilutive shares, which reduces the gross number of dilutive shares by the number of shares purchasable from the proceeds of the options and warrants assumed to be exercised.  In a loss period, the calculation for basic and diluted earnings per share is considered to be the same, as the impact of potential common shares is anti-dilutive.
	The following table sets forth the computation of basic and diluted loss per share for the three months ended:
		31-Mar-15			March 31, 2014
	Numerator for basic and diluted net loss per share:
	Net loss	$	(224,717	)	$	(159,275	)
	Denominator for basic and diluted net loss per share:
	Weighted average common shares outstanding		26,561,883			25,961,883
	Basic and diluted net loss per share	$	(.01	)	$	(.01	)
	Anti-dilutive shares excluded from net loss per share calculation		29,389,749			31,704,552
	Certain common shares issuable under stock options and convertible notes payable have been omitted from the diluted net loss per share calculation because their inclusion is considered anti-dilutive because the exercise prices were greater than the average market price of the common shares or their inclusion would have been anti-dilutive.

6_Investment

6. Investment	3 Months Ended
	Mar. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Investment	During 2014 and 2013, the Company purchased 300,000 shares of the authorized but unissued shares of Series A Convertible Preferred Stock (“Series A stock”), $.001 par value, of Sudo.me Corporation (goSudo) for an aggregate purchase price of $300,000 pursuant to the terms and conditions of a preferred stock purchase agreement.  goSudo is a customer of the Company.  As a result, at March 31, 2015, the Company owns approximately 9.4% of the total outstanding shares of goSudo.
	The investment is accounted for using the equity method since Company management exercises significant influence over the operating and financial policies of goSudo.  Beginning in 2012 certain officers and directors of the Company made loans to goSudo and converted loans to Series A stock.  In addition, one former Company employee, whose employment extended through June 30, 2014, is one of four members of the board of directors of goSudo and, was active in managing goSudo's business.  The Company’s chief executive officer is a member of the board of directors and is President of goSudo.  As a result of the foregoing, the Company is deemed to have significant influence upon goSudo's policy and operating decisions.  During the three months ended March 31, 2015, the investment was written down by $8,000 ($15,000 - 2014).  The investment has a carrying value of $101,000 at March 31, 2015 ($109,000 at December 31, 2014).
	Unaudited financial information for goSudo as of and for the three months ended March 31, 2015 reflects total assets of $8,785, total liabilities of $770,153, and a net loss of $86,089.  goSudo is a development stage enterprise.  During the three months ended March 31, 2015, goSudo earned consulting fees of $4,406 from the Company.

7_Software_Purchase

7. Software Purchase	3 Months Ended
	Mar. 31, 2015
Research and Development [Abstract]
Software Purchase	On February 6, 2015, the Company purchased all rights to cyber security network vulnerability assessment software (the “Software”).  Under the purchase agreement, the Company agreed to pay the Seller the base purchase price of $180,000, of which $100,000 was paid in cash at the closing and the remaining $80,000 of which was paid by delivery at the closing of the Company’s secured promissory note in the principal amount of $80,000.  After April 7, 2015, the note accrues interest at 10% per annum.  The note was amended to extend the maturity date to October 7, 2015.  As security for its obligations under the promissory note, the Company granted the Seller a security interest in the Software.  The cost of $180,000 is amortized over the estimated useful life of five years beginning on the date the asset is placed in service.  Amortization expense in future periods is estimated to be $27,000 in 2015, $36,000 in 2016 to 2019 and $9,000 in 2020.
	Under the purchase agreement, in addition to the base purchase price, the Company also agreed to pay the Seller: (i) a percentage of the licensing fees paid to the Company within three years after the closing date; provided, that the maximum amount payable to the Seller with respect to that three-year period is $800,000; plus (ii) a percentage of the licensing fees paid to the Company during the three years beginning on the date, if any, on which the aggregate amount of the licensing fees paid to Seller with respect to the initial three-year period equals $800,000.  The royalties are payable quarterly within 30 days after the end of each calendar quarter.
	The purchase agreement also provides that the Company will pay the Seller one half of the amount by which the total software development costs incurred by the Company in connection with upgrading the Software to include specific functional specifications is less than $500,000.  The Company has determined the potential obligation is not probable and accordingly no liability was recorded at March 31, 2015.
	To finance the portion of the base purchase price paid in cash at the closing under the purchase agreement, the Company borrowed $100,000 under an unsecured line of credit financing agreement (the “LOC Agreement”) with a member of its board of directors.   In connection with the closing, the Company entered into an employment agreement with one of the Seller’s principals to employ him as Director of CyberSecurity for three years.

8_Notes_Payable_Related_Partie

8. Notes Payable - Related Parties	3 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
Notes Payable - Related Parties	Note payable, line of credit, 6.1%, unsecured - During the three months ended March 31, 2015, the Company borrowed $120,000 under the terms of its LOC Agreement with a member of its board of directors.  The balance of the note, after monthly principal payments, was $318,675 at March 31, 2015 ($200,000 at December 31, 2014).  Principal and interest are paid monthly using an amortization schedule for a fifteen year fully amortizing loan with all outstanding amounts due on December 31, 2017.
	Term Note Payable, 7% - On February 12, 2015, the Company received a loan of $25,000 with interest at 7% from its senior vice-president, chief administrative officer.  The note is unsecured and matures on March 31, 2018.  The principal is convertible at the option of the holder into shares of common stock at $.10 per share.

9_Stock_Option_Plans_and_Agree

9. Stock Option Plans and Agreements	3 Months Ended
	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Option Plans and Agreements	The Company has approved stock options plans and agreements covering up to an aggregate of 10,840,000 shares of common stock.  Such options may be designated at the time of grant as either incentive stock options or nonqualified stock options.  Stock based compensation consists of charges for stock option awards to employees, directors and consultants.
	The fair value of each option grant is estimated on the date of grant using the Black-Scholes option-pricing model.  The following assumptions were used for the three months ended March 31, 2015 and 2014:
		2015			2014
	Risk-free interest rate	1.78%			.77% - 1.98%
	Expected dividend yield	0%			0%
	Expected stock price volatility	100%			100%
	Expected life of options	5.75 years			3.25 to 5.75 years
	The Company recorded expense for options issued to employees and independent service providers of $14,407 and $58,805 for the three months ended March 31, 2015 and 2014, respectively.
	At March 31, 2015, there was approximately $64,000 of total unrecognized compensation cost related to non-vested options.  That cost is expected to be recognized over a weighted average period of approximately one year.  The total fair value of shares that vested during the three months ended March 31, 2015 was approximately $46,000.
	A summary of all stock option activity for the three months ended March 31, 2015 follows:
		Number of Options				Weighted		Weighted-Average Remaining Contractual Term	Aggregate Intrinsic Value
						Average
						Exercise
						Price
	Outstanding at December 31, 2014		10,899,500			$	0.16
	Options granted		120,000			$	0.05
	Options expired		(1,170,833	)		$	0.16
	Options forfeited		(41,667	)		$	0.13
	Outstanding at March 31, 2015		9,807,000			$	0.16	5.3 years	$	0
	Vested or expected to vest at
	March 31, 2015		7,457,000			$	0.17	6.0 years	$	0
	Exercisable at March 31, 2015		6,495,333			$	0.18	5.6 years	$	0
	During the three months ended March 31, 2015, the Company issued to certain of its employees common stock options for an aggregate of 120,000 shares exercisable at $.05 per share which vest on June 30, 2015.

10_Related_Party_Accounts_Rece

10. Related Party Accounts Receivable and Accrued Interest Payable	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
Related Party Accounts Receivable and Accrued Interest Payable	Accounts Receivable – Since 2012, certain officers and directors of the Company have made loans to goSudo, a customer of the Company, and can influence the management of this company.  Included in accounts receivable are amounts due from this related party of $69,228 at March 31, 2015 ($66,885 - December 31, 2014).
	Accrued Interest Payable – Included in accrued interest payable is accrued interest payable to related parties of $390,634 at March 31, 2015 ($378,731 - December 31, 2014).

11_Supplemental_Cash_Flow_Info

11. Supplemental Cash Flow Information	3 Months Ended
	Mar. 31, 2015
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	On February 6, 2015, the Company originated a secured promissory note in the principal amount of $80,000 in connection with the acquisition of the UberScan software (See Note 7).

12_Subsequent_Events

12. Subsequent Events	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	Subsequent to March 31, 2015, the Company issued to an employee common stock options for an aggregate of 30,000 shares exercisable at $.04 per share of which 10,000 vested on the grant date.
	Subsequent to March 31, 2015, the Company and the Seller of the Software, amended the secured promissory note for $80,000 to extend the maturity date to October 7, 2015.

3_Summary_of_Significant_Accou1

3. Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2015
Summary Of Significant Accounting Policies Policies
Fair Value of Financial Instruments	The carrying amounts reported in the balance sheets for cash, accounts receivable, accounts payable, and accrued expenses approximate fair value because of the immediate short-term maturity of these financial instruments.  The carrying value of notes payable and convertible notes payable approximates the fair value based on rates currently available from financial institutions and various lenders.
New Accounting Pronouncements Not Yet Adopted	In May 2014, the FASB issued new accounting guidance on revenue from contracts with customers.  The new guidance requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers.  The updated guidance will replace most existing revenue recognition guidance in GAAP when it becomes effective and permits the use of either a retrospective or cumulative effect transition method.  This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016, subsequently extended to December 31, 2017.  The Company has not yet selected a transition method and is currently evaluating the effect that the updated standard will have on its financial statements and related disclosures.
	In August 2014, the FASB issued ASU No. 2014-15, "Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern."  The guidance requires an entity to evaluate whether there are conditions or events, in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued and to provide related footnote disclosures in certain circumstances.  The guidance is effective for the annual period ending after December 15, 2016, and for annual and interim periods thereafter.  Early application is permitted.  The Company is currently evaluating the effect that the updated standard will have on its financial statements and related disclosures.

5_Earnings_Per_Share_Tables

5. Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2015
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted		31-Mar-15			March 31, 2014
	Numerator for basic and diluted net loss per share:
	Net loss	$	(224,717	)	$	(159,275	)
	Denominator for basic and diluted net loss per share:
	Weighted average common shares outstanding		26,561,883			25,961,883
	Basic and diluted net loss per share	$	(.01	)	$	(.01	)
	Anti-dilutive shares excluded from net loss per share calculation		29,389,749			31,704,552

9_Stock_Option_Plans_Tables

9. Stock Option Plans (Tables)	3 Months Ended
	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions		2015			2014
	Risk-free interest rate	1.78%			.77% - 1.98%
	Expected dividend yield	0%			0%
	Expected stock price volatility	100%			100%
	Expected life of options	5.75 years			3.25 to 5.75 years
Schedule of Share-based Compensation, Stock Options, Activity		Number of Options				Weighted		Weighted-Average Remaining Contractual Term	Aggregate Intrinsic Value
						Average
						Exercise
						Price
	Outstanding at December 31, 2014		10,899,500			$	0.16
	Options granted		120,000			$	0.05
	Options expired		(1,170,833	)		$	0.16
	Options forfeited		(41,667	)		$	0.13
	Outstanding at March 31, 2015		9,807,000			$	0.16	5.3 years	$	0
	Vested or expected to vest at
	March 31, 2015		7,457,000			$	0.17	6.0 years	$	0
	Exercisable at March 31, 2015		6,495,333			$	0.18	5.6 years	$	0

2_Management_Plans_Capital_Res1

2. Management Plans - Capital Resources (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Management Plans - Capital Resources Details Narrative
Operating loss	($153,598)	($60,989)
Net loss	($224,717)	($159,275)

6_Earnings_Per_Share_Details

6. Earnings Per Share (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Numerator for basic net income per share:
Net loss	($224,717)	($159,275)
Denominator for basic and diluted net loss per share:
Weighted average common shares outstanding	26,561,883	25,961,883
Basic and diluted net loss per share	($0.01)	($0.01)
Anti-dilutive shares excluded from net loss per share calculation	29,389,749	31,704,552

9_Stock_Option_Plans_and_Agree1

9. Stock Option Plans and Agreements (Details)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Risk-free interest rate, Minimum	1.78%	0.77%
Risk-free interest rate, Maximum	1.78%	1.98%
Expected dividend yield	0.00%	0.00%
Expected stock price volatility	100.00%	100.00%
Expected life of options, Minimum	5 years 9 months	3 years 3 months
Expected life of options, Maximum		5 years 9 months

9_Stock_Option_Plans_and_Agree2

9. Stock Option Plans and Agreements (Details 1) (USD $)	3 Months Ended
	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of Options, Outstanding (in shares) at December 31, 2014	10,899,500
Number of Options, Options granted (in shares)	120,000
Number of Options, Options expired (in shares)	-1,170,833
Number of Options, Options forfeited (in shares)	-41,667
Number of Options, Outstanding (in shares) at March 31, 2015	9,807,000
Number of option, Vested or expected to vest at March 31, 2015	7,457,000
Number of Options, Exercisable (in shares) at March 31, 2015	6,495,333
Weighted Average Exercise Price, Outstanding (in dollars per share) at December 31,2014	$0.16
Weighted Average Exercise Price, Options granted (in dollars per share)	$0.05
Weighted Average Exercise Price, Options expired (in dollars per share)	$0.16
Weighted Average Exercise Price, Options forfeited (in dollars per share)	$0.13
Weighted Average Exercise Price, Outstanding (in dollars per share) at March 31, 2015	$0.16
Weighted Average Exercise Price, Vested or expected to vest at March 31, 2015	$0.17
Weighted Average Exercise Price, Exercisable (in dollars per share) at March 31, 2015	$0.18
Weighted-Average Remaining Contractual Term, Outstanding at March 31, 2015	5 years 3 months 18 days
Weighted-Average Remaining Contractual Term, Vested or expected to vest at March 31, 2015	6 years
Weighted-Average Remaining Contractual Term, Exercisable at March 31, 2015	5 years 7 months 6 days
Aggregate Intrinsic Value, Outstanding (in dollars) at March 31, 2015	$0
Aggregate Intrinsic Value, Vested or expected to vest at March 31, 2015	0
Aggregate Intrinsic Value, Exercisable (in dollars) at March 31, 2015	$0

10_Related_Party_Accounts_Rece1

10. Related Party Accounts Receivable and Accrued Interest Payable (Details Narrative) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Related Party Accounts Receivable And Accrued Interest Payable Details Narrative
Accounts Receivable, Related Parties, Current	$69,228	$66,885
Interest Payable, Related Party	$390,634	$378,731