INVESTMENTS (Tables)

9 Months Ended

Sep. 30, 2015

Investments, Debt and Equity Securities [Abstract]

Schedule of Fair Value of Available for Sale Securities Excluding Mutual Funds [Table Text Block]

The following table summarizes the estimated fair value of investment in debt securities designated as available for sale, excluding investment in common stock of $53,000, classified by the contractual maturity date of the security as of September 30, 2015:

	Fair Value
Due within one year	$	51,000
Due one year through three years		1,244,000
Due after three years		203,000
	$	1,498,000

Schedule of Available-for-sale Securities Reconciliation [Table Text Block]

The cost, gross unrealized gains (losses) and fair value of available for sale securities by major security types as of December 31, 2014 and September 30, 2015 are as follows:

			Unrealized		Unrealized		Fair
September 30, 2015	Cost		Gain		Loss		Value
Investments - short term
Available for sale
Corporate bonds and commercial paper	$	51,000		-		-	$	51,000
Common stock		49,000		4,000		-		53,000
Total investments - short term		100,000		4,000		-		104,000
Investments - long term
Available for sale
U.S. Treasury Notes		935,000		4,000		-		939,000
Government agency bonds		150,000		-		-		150,000
Corporate bonds and commercial paper		357,000		1,000		-		358,000
Total investments - long term		1,442,000		5,000		-		1,447,000
Total investments	$	1,542,000	$	9,000	$	-	$	1,551,000

			Unrealized		Unrealized		Fair
December 31, 2014	Cost		Gain		Loss		Value
Investments - short term
Available for sale
Mutual funds	$	1,706,000		-		(36,000)	$	1,670,000
Corporate bonds and commercial paper		824,000		1,000		-		825,000
U.S. Treasury Notes		680,000		-		-		680,000
Common stock		49,000		25,000		-		74,000
Total investments - short term		3,259,000		26,000		(36,000)		3,249,000
Investments - long term
Available for sale
U.S. Treasury Notes		2,165,000		-		(3,000)		2,162,000
Government agency bonds		751,000		-		(3,000)		748,000
Corporate bonds and commercial paper		1,155,000		1,000		-		1,156,000
Total investments - long term		4,071,000		1,000		(6,000)		4,066,000
Total investments	$	7,330,000	$	27,000	$	(42,000)	$	7,315,000