INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2013

Income Tax Disclosure [Abstract]

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

The components of the provision for income tax expense are as follows for the three months ended:

	March 31, 2013			March 31, 2012
Current taxes
Federal	$	--		$	--
State		--			--
Current taxes		--			--
Change in deferred taxes		(5,567	)		(93,698	)
Change in valuation allowance		9,350			106,814
Provision for income tax expense	$	3,783		$	13,116

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

The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at March 31, 2013:

Deferred tax assets:
Equity based compensation	$	152,846
Allowance for doubtful accounts		14,960
Depreciation and amortization timing differences		--
Net operating loss carryforward		1,157,663
On-line training certificate reserve		1,107
Total deferred tax assets		1,326,576
Valuation allowance		(1,320,274	)
Deferred tax assets net of valuation allowance		6,302
Less deferred tax assets – non-current, net of valuation allowance		6,025
Deferred tax assets – current, net of valuation allowance	$	277

           The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2012:

Deferred tax assets:
Equity based compensation	$	236,145
Allowance for doubtful accounts		12,240
Depreciation and amortization timing differences		--
Net operating loss carryforward		1,071,409
On-line training certificate reserve		1,215
Total deferred tax assets		1,321,009
Valuation allowance		(1,310,924	)
Deferred tax assets net of valuation allowance		10,085
Less deferred tax assets – non-current, net of valuation allowance		9,781
Deferred tax assets – current, net of valuation allowance	$	304

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

The significant differences between the statutory tax rate and the effective tax rates for the Company for the three months ended are as follows:

	March 31, 2013			March 31, 2012
Statutory tax rate		--	%		--	%
%Increase (decrease) in rates resulting from:
Net operating loss carryforward or carryback		(7	)%		(22	)%
Equity based compensation and loss		7	%		--	%
Book/tax depreciation and amortization differences		--	%		--	%
Change in valuation allowance		--	%		25	%
Other		--	%		--	%
Effective tax rate		--	%		3	%