INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income tax expense (benefit)

	Year ended
	December 31, 2013
U.S. “expected” income tax	$	(242,752	)
State income tax		(89,009	)
Share based compensation		100,891
Contributed services		60,672
Amortization of debbt premium		43,665
Other		1,233
Change in valuation allowance		125,300
Total provision for income taxes	$	-

Deferred tax assets and liabilities

Deferred tax assets:	December 31, 2013
Net operating loss carry forward	$	125,300
Total gross deferred tax assets		125,300
Less valuation allowance		(125,300	)
Net deferred tax assets	$	-