INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2013

Income Tax Disclosure [Abstract]

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

The components of deferred income taxes at March 31, 2013 and December 31, 2012 are as follows:

	March 31,		December 31,
	2013		2012
Deferred Tax Asset:
Net Operating Loss	$	2,390,000	$	2,209,000
Other		44,000		73,000
Total Deferred Tax Asset		2,434,000		2,282,000
Less Valuation Allowance		2,434,000		2,282,000
Net Deferred Income Taxes	$	—	$	—