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INCOME TAXES (Tables)
6 Months Ended
Jun. 30, 2014
Income Taxes Tables  
Provision (benefit) for income taxes
    June 30, December 31,  
    2014     2013  
Current:            
Federal AMT   $ 35,771     $ 26,250  
State     127,000       64,250  
      162,771       90,500  
Deferred:                
Federal   $ 522,000     $ 455.000  
State     -       38,000  
      522,000       493,000  
Change in valuation allowance     (522,000)       (493,000)  
Provision (benefit) for income taxes, net   $ 162,771     $ 90,500  
Deferred tax assets
  June 30,   December 31,  
  2014   2013  
         
Net operating loss carryforwards     6,874,000       7,272,000  
Valuation allowance     (6,185,000 )     (6,583,000 )
                 
Deferred income tax asset   $ 689,000     $ 689,000