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INCOME TAXES (Tables)
9 Months Ended
Sep. 30, 2013
Income Taxes Tables  
Provision (benefit) for income taxes
         
    September 30, 2013  
Current:      
Federal   $ 30,321  
State     49,179  
      79,500  
Deferred:        
Federal   $ 517,020  
State     44,000  
      561.020  
Change in valuation allowance     (561,020)  
Provision benefit for income taxes, net   $ 79,500  
Deferred tax assets
         
    September 30, 2013  
       
Net operating loss carryforwards     7,300,000  
Valuation allowance     (6,611,000 )
         
Deferred income tax asset   $ 689,000