INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Schedule of income tax benefit (provision)

	Year Ended December 31, 2012			Year Ended December 31, 2011
Current	$	490,000		$	142,000
Deferred		263,000			97,000
Change in valuation allowance		(753,000	)		(239,000	)
	$	-		$	-

Schedule of reconciliation of the tax

	2012						2011
	Amount			%			Amount			%
U.S federal income tax benefit at Federal statutory rate	$	(298,000	)		(35	)	$	(226,000	)		(34	)
State tax, net of federal tax effect		(50,000	)		(6	)		(38,000	)		(6	)
Non deductible accrued expenses		(238,000	)		(28	)		-			-
Non deductible share based compensation		(167,000	)		(20	)		25,000			4
Change in valuation allowance		753,000			89			239,000			36
	$	-			-		$	-			-

Schedule of deferred tax assets, liabilities and related valuation

	December 31, 2012			December 31, 2011
Deferred tax asset for NOL carryforwards	$	3,308,000		$	2,354,000
Deferred tax liability for intangibles		(165,000	)		(165,000	)
Non taxable income		162,000			47,000
(Deductible) non deductible accrued expenses		386,000			702,000
Valuation allowance		(3,691,000	)		(2,938,000	)
	$	-		$	-