INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2015

	2015			2014
Deferred Tax Assets:
NOL Carryover		1,138,500		$	1,478,500
Related party accrual		1,300			1,600
Depreciation		3,600			(4,800	)
Payroll accrual		88,400			32,700
Deferred tax liabilities:
Allowance for doubtful accounts		2,300			—
Less valuation allowance		(1,234,100	)		(1,508,000	)
Net deferred tax assets		—		$	—

	2015			2014
Book loss	$	(3,278,100	)	$	(672,500	)
Meals and entertainment		4,600			1,400
Depreciation		11,300			(7,400	)
Allowance for Doubtful Accounts		2,500			—
Other nondeductible expenses		2,921,400			182,900
Related party accruals		(400	)		(11,100	)
Accrued payroll		58,900			(7,400	)
Valuation allowance		279,800			514,100
	$	—		$	—