As of September 30, 2016 and December 31, 2015, the Company had payables due to officers, for accrued compensation and services of $496,656 and $412,656 respectively.

On December 3, 2014, as part of a related party note payable agreement, the company agreed to convert 50% of certain outstanding accounts payable to common stock at a price of .09 per share. As of September 30, 2016, $117,132 of AP was converted into 1,301,463 common shares. All gains for a related party transaction are recorded to additional paid-in capital, therefore the difference between the value of shares and the accounts payable was transferred to additional paid-in capital for this transaction. The Company determined approximately $23,025 of certain accounts payable that was converted to 255,834 shares were in excess of the Company’s authorized shares amount of 100,000,000 and have an embedded derivative and are therefore accounted for at fair value under ASC 820, Fair Value Measurements and Disclosures and ASC 825, Financial Instruments. Utilizing Level 2 Inputs, the Company recorded fair market value adjustments related to certain accounts payable converted to shares over the Company’s 100,000,000 authorized shares amount for the nine months ended September 30, 2015 and September 30, 2016 of none and $2,630, respectively. The fair market value adjustments were based on the Black-Sholes method using the following assumptions: risk free rates ranging between 0.45% - 0.68%, dividend yield of 0%, expected life of 1 year, volatility between 297% - 369%. The fair value derivative liability under certain accounts payable converted to shares that were in excess of the Company’s 100,000,000 authorized shares amount as of December 31, 2015 and September 30, 2016 was none and $2,630 respectively.

On July 1, 2015, the Company amended a note payable agreement with Lanphere Law Group, the company’s largest shareholder, which forgave $108,000 of the principal balance. The original principal balance on the note was $214,335 and the new principal balance on the note after the debt forgiveness is $106,335.

The Company entered into a lease agreement with Lanphere Law Group, whereas the Company is the tenant and is paying monthly rent of $4,100.