PAYROLL LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2015

Payables and Accruals [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

Payroll liabilities consisted of the following:

	March 31, 2015		December 31, 2014
Accrued bonus payable	$	896,884	$	752,828
Accrued payroll liabilities		157,959		109,653
Accrued payroll tax liabilities		224,685		194,224
Total payroll liabilities	$	1,279,528	$	1,056,705