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INCOME TAXES (Tables)
9 Months Ended
Sep. 30, 2014
Income Taxes Tables  
Provision (benefit) for income taxes
    September 30, December 31,  
    2014     2013  
Current:            
Federal AMT   $   39,771     $ 26,250  
State       176,000       64,250  
        215,771       90,500  
Deferred:                
Federal   $   747,660     $ 455.000  
State       -       38,000  
        747,660       493,000  
Change in valuation allowance       (747,660     (493,000
Provision (benefit) for income taxes, net   $   215,771     $ 90,500  
Deferred tax assets
  September 30,   December 31,  
  2014   2013  
         
Net operating loss carryforwards   $   6,481,000     $ 7,272,000  
Valuation allowance       (5,988,188 )     (6,583,000 )
                 
Deferred income tax asset   $   689,000     $ 689,000