General form of registration statement for all companies including face-amount certificate companies

5. ACCRUED EXPENSES (Details)

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5. ACCRUED EXPENSES (Details) - USD ($)
Jun. 30, 2015
Dec. 31, 2014
Dec. 31, 2013
Payables and Accruals [Abstract]      
Accrued payroll expenses $ 164,231 $ 68,920  
Other accrued liabilities 34,716 49,286  
Total accrued expenses $ 198,947 $ 118,206 $ 222,703