INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Summary of income taxes

	December 31
	2013		2012
Current:
Federal	$	-	$	-
State		-		-
Deferred benefit		(563,479)		(794,255)
Change in valuation allowance		563,479		794,255
Income tax expense	$	-	$	-

Deferred tax assets

	2013			2012
Net operating loss carry forwards	$	5,929,289		$	6,521,206
Deferred tax assets, net		2,371,716			2,608,482
Valuation allowance		(2,371,716	)		(2,608,482	)
Net deferred tax assets	$	-		$	-

Statutory tax rate

	December 31, 2013						December 31, 2012
	Amount			Rate			Amount			Rate
Tax expense (benefit) at federal statutory rate	$	(408,169	)		-34	%	$	(1,150,460	)		-34	%
State taxes, net of federal benefit		(72,030	)		-6	%		(203,022	)		-6	%
Disallowed expenses		-			-			300,000			9	%
Beneficial conversion expense		-			-			177,683			5	%
Depreciation		(91,647)			-8	%		81,544	)		3	%
Other		8,367			1	%
Change in valuation allowance		563,479			47	%		794,255			23	%
Tax expense at actual rate	$	-			-		$	-			-