INCOME TAXES (Tables)

9 Months Ended

Sep. 30, 2012

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The components of deferred income taxes at September 30, 2012 and December 31, 2011 are as follows:

	September 30,		December 31,
	2012		2011
Deferred Tax Asset:
Net Operating Loss	$	3,957,000	$	2,626,000
Other		28,000		49,000
Total Deferred Tax Asset		3,985,000		2,675,000
Less Valuation Allowance		3,985,000		2,675,000
Net Deferred Income Taxes	$	—	$	—