BALANCE SHEETS - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash	$ 42,436	$ 13,510
Accounts receivable, net of allowances of $70,000	243,477	117,010
Prepaid expenses and other current assets	16,076	17,629
Total current assets	301,989	148,149
Property and equipment, net	26,079	39,273
Software, net	105,000	153,000
Deposits	8,985	2,318
Total assets	442,053	342,740
Current liabilities:
Accounts payable	346,701	501,588
Accrued payroll	219,454	192,246
Accrued interest payable	671,437	583,005
Accrued retirement	225,720	216,913
Accrued expenses - other	81,754	101,388
Current maturities of long-term obligations	836,999	262,000
Current maturities of long-term obligations- related party	0	16,979
Note payable	368,279	72,000
Notes payable - related parties	0	119,776
Total current liabilities	2,750,344	2,065,895
Notes payable:
Other	1,150,225	1,246,999
Related parties	534,326	786,711
Total liabilities	4,434,895	4,099,605
Commitments (Note 14)
Stockholders' deficiency:
Common stock, $.001 par value, 60,000,000 shares authorized; issued and outstanding: 29,061,883 shares and 26,561,883 shares at December 31, 2016 and 2015, respectively	29,061	26,561
Additional paid-in capital	30,562,618	30,476,095
Accumulated deficit	(34,584,521)	(34,259,521)
Total stockholders' deficiency	(3,992,842)	(3,756,865)
Total liabilities and stockholders' deficiency	$ 442,053	$ 342,740