INCOME TAXES (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Current:
Federal			$ 0	$ 0
State			(8,000)	2,000
Total			(8,000)	2,000
Deferred:
Federal			(40,000)	49,000
State			(7,000)	4,000
Total			(55,000)	55,000
Tax (provision) benefit before valuation allowance			(47,000)	53,000
Valuation allowance			(41,000)	(26,000)
Total	$ (63,921)	$ 76,196	$ (96,078)	$ 29,158