INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Income tax expense (benefit)

The Company's income tax expense (benefit) differs from the "expected" tax expense for Federal income tax purposes computed by applying a Federal corporate tax rate of 15% to loss before income taxes as follows:

	Years Ended December 31,
	2014			2013
Income tax expense (benefit) at U.S. statutory rate of 15%	$	(84,509	)	$	(242,752	)
Income tax benefit  - State		(30,987	)		(89,009	)
Non-deductible expenses		62,287			206,461
Change in valuation allowance		53,209			125,300
Total provision for income tax	$	-		$	-

Deferred tax assets and liabilities

The tax effects of temporary differences that give rise to significant portions of deferred tax assets and liabilities at December 31, 2014 and 2013 are as follows:

Deferred Tax Asset:	December 31, 2014			December 31, 2013
Net operating loss carryforward	$	178,509		$	125,300
Valuation allowance		(178,509	)		(125,300	)
Net deferred tax asset	$	-		$	-