Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Current Assets
Cash	$ 28,756	$ 42,436
Accounts receivable, net of allowance of $70,000	204,779	243,477
Prepaid expenses and other current assets	16,131	16,076
Total current assets	249,666	301,989
Property and equipment, net	24,034	26,079
Software, net	78,750	105,000
Deposits	8,985	8,985
Total assets	361,435	442,053
Current Liabilities
Accounts payable	331,753	346,701
Accrued payroll	332,861	219,454
Accrued interest payable	694,006	671,437
Accrued retirement	227,978	225,720
Accrued expenses - other	67,700	81,754
Current maturities of long-term obligations	1,080,999	836,999
Current maturities of long-term obligations - related party	25,000	0
Notes payable	362,500	368,279
Total current liabilities	3,122,797	2,750,344
Long-term obligations:
Notes payable - other	907,864	1,150,225
Notes payable - Related parties	511,647	534,326
Total liabilities	4,542,308	4,434,895
Commitments
Stockholders' deficiency:
Common stock, $.001 par value, 60,000,000 shares authorized; 29,061,883 shares issued and outstanding	29,061	29,061
Additional paid-in capital	30,569,738	30,562,618
Accumulated deficit	(34,779,672)	(34,584,521)
Total stockholders' deficiency	(4,180,873)	(3,992,842)
Total liabilities and stockholders' deficiency	$ 361,435	$ 442,053