PAYROLL LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2015

Payables and Accruals [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

Payroll liabilities consisted of the following:

	September 30,		December 31,
	2015		2014
Accrued bonus payable	$	741,596	$	752,828
Accrued payroll tax liabilities		236,582		194,224
Accrued payroll liabilities		177,822		109,653
Total payroll liabilities	$	1,156,000	$	1,056,705