Property and equipment consist of the following:
| December 31, 2015 | December 31, 2014 | |||||||
| Land | $ | 109,108 | $ | 109,108 | ||||
| Office equipment | 63,367 | 63,367 | ||||||
| Furniture and fixtures | 44,806 | 44,806 | ||||||
| Property and equipment - Gross | 217,281 | 217,281 | ||||||
| Accumulated depreciation | (107,897 | ) | (107,003 | ) | ||||
| Property and equipment - Net of depreciation | $ | 109,384 | $ | 110,278 | ||||