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INCOME TAXES (Tables)
9 Months Ended
Sep. 30, 2015
Income Taxes Tables  
Provision (benefit) for income taxes
    September 30,     December 31,  
    2015     2014  
Current:            
Federal AMT   $ 13,000     $ 24,354  
State     58,000       147,000  
      71,000       171,354  
Deferred:                
Federal   $ 246,160     $ 626,280  
State     -       -  
      246,160       626,280  
Change in valuation allowance     (246,160 )     (626,280 )
Provision (benefit) for income taxes, net   $ 71,000     $ 171,354  
Deferred tax assets
   September 30,  December 31,
   2015  2014
           
Net operating loss carryforwards  $6,385,000   $6,602,000 
Valuation allowance   (5,696,000)   (5,913,000)
           
Deferred income tax asset  $689,000   $689,000