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INCOME TAXES (Details 1) (USD $)
Sep. 30, 2013
Dec. 31, 2012
Deferred tax assets:    
Equity based compensation $ 205,903 $ 236,145
Allowance for doubtful accounts 13,260 12,240
Depreciation and amortization timing differences 0 0
Net operating loss carryforward 1,183,114 1,071,409
On-line training certificate reserve 823 1,215
Total deferred tax assets 1,403,100 1,321,009
Valuation allowance (1,397,305) (1,310,924)
Deferred tax assets net of valuation allowance 5,795 10,085
Less deferred tax assets - non-current, net of valuation allowance 5,589 9,781
Deferred tax assets - current, net of valuation allowance $ 206 $ 304