INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of Income Tax Benefit (Provision)

The income tax benefit (provision) consists of the following:

	2017			2016			2015
Current	$	—		$	—		$	—
Deferred		5,063,000			(1,065,000	)		(1,122,000	)
Change in valuation allowance		(5,063,000	)		1,065,000			1,122,000
	$	—		$	—		$	—

Schedule of Reconciliation of Statutory Federal Rate to Effective Income Tax Rate

The reconciliation of the statutory federal rate to the Company’s effective income tax rate is as follows:

	2017						2016						2015
	Amount			%			Amount			%			Amount			%
Income tax benefit at U.S. federal income tax rate	$	(1,955,000	)		(34	)	$	(1,499,000	)		(34	)	$	(1,647,000	)		(34	)
State tax, net of federal tax effect		(345,000	)		(6	)		(397,000	)		(9	)		(436,000	)		(9	)
Non-deductible share-based compensation		250,000			4			831,000			19			961,000			20
Tax rate change		7,113,000			124			—			—			—			—
Change in valuation allowance		(5,063,000	)		(88	)		1,065,000			24			1,122,000			23
	$	—			—		$	—			—		$	—			—

Schedule of Components of Deferred Tax Assets

The components of deferred tax assets as of December 31, 2017 and 2016 are as follows:

	2017			2016
Deferred tax asset for NOL carryforwards	$	10,440,000		$	14,676,000
Share-based compensation		1,822,000			2,649,000
Valuation allowance		(12,262,000	)		(17,325,000	)
	$	—		$	—