INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Income taxes for years ended December 31, are summarized as follows:

	2012			2011
Current (benefit)/liability	$	(6,075	)	$	11,739
Deferred provision		-			-
Net income tax provision	$	(6,075	)	$	11,739

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation of the differences between the effective and statutory income tax rates for years ended December 31, is as follows:

	2012						2011
	Amount			Percent			Amount			Percent
Federal statutory rates	$	29,014			34	%	$	5,826			34	%
State income taxes		5,973			7	%		1,199			7	%
Permanent differences		9,733			11	%		6,493			38	%
Return to provision adjustments		(48,777	)		(57	)%		248,615			1,451	%
Changes in valuation allowance, including the utilization of net operating loss carryforwards		4,057			5	%		(262,133	)		(1,530	)%
Tax refund		(6,075	)		(7	)%		-			-	%
Alternative minimum tax		-			-	%		11,739			69	%
Effective rate	$	(6,075	)		(7	)%	$	11,739			69	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

At December 31, deferred income tax assets and liabilities were comprised of:

	2012			2011
Deferred tax assets (liabilities) - current:
Stock-based compensation	$	66,935		$	72,125
Book-tax differences in operating assets		27,270			90,427
Total current deferred tax assets (liabilities)		94,205			162,552
Deferred tax assets (liabilities) - long-term:
Property, plant and equipment		7,570			(4,316	)
Net operating loss carryforwards		458,460			397,942
Total net deferred tax assets		560,235			556,178
Valuation allowance		(560,235	)		(556,178	)
Net deferred tax assets	$	-		$	-