INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2015

INCOME TAXES

Schedule of statutory rate reconciliation

	Three Months Ended
	March 31
	2015			2014
Statutory federal tax provision (benefit)	$	(82,000	)	$	51,000
State income taxes (benefits)	(10,000		)	7,000
Income tax credits	(13,000		)	(8,000		)
Other	1,000			—
Income tax expense (benefit)	$	(104,000	)	$	50,000