Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Current Assets
Cash	$ 31,880	$ 13,510
Accounts receivable, net of allowance of $70,000	430,263	117,010
Prepaid expenses and other	16,761	17,629
Total current assets	478,904	148,149
Property and equipment, net	26,546	39,273
Software, net	120,000	153,000
Deposits	8,985	2,318
Total assets	634,435	342,740
Current Liabilities
Accounts payable	429,200	501,588
Accrued payroll	397,830	192,246
Accrued interest payable	648,246	583,005
Accrued retirement	223,486	216,913
Accrued expenses - other	111,912	101,388
Current maturities of long-term obligations	532,000	262,000
Current maturities of long-term obligations - related parties	146,581	0
Notes payable	132,615	72,000
Notes payable - related parties	0	119,776
Total current liabilities	2,621,870	2,048,916
Long-term obligations:
Notes payable - Banks and other	1,603,585	1,246,999
Notes payable - Related parties	400,114	803,690
Total liabilities	4,625,569	4,099,605
Commitments
Stockholders' deficiency:
Common stock, $.001 par value, 60,000,000 shares authorized; 29,061,883 and 26,561,883 shares issued and outstanding, respectively	29,061	26,561
Additional paid-in capital	30,542,396	30,476,095
Accumulated deficit	(34,562,591)	(34,259,521)
Total stockholders' deficiency	(3,991,134)	(3,756,865)
Total liabilities and stockholders' deficiency	$ 634,435	$ 342,740