INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2012

INCOME TAXES [Abstract]

Schedule of Income Tax Provision

	2012			2011
Currently payable:
Federal	$	-		$	-
State		-			-
Total currently payable		-			-
Deferred:
Federal		(1,351,316	)		(1,138,075	)
State		(322,185	)		(272,176	)
Total deferred		(1,673,501	)		(1,410,251	)
Less increase in allowance		1,692,449			1,260,068
Net deferred		18,948			(150,183	)
Total income tax provision (benefit)	$	18,948		$	(150,183	)

Schedule of Deferred Tax Assets and Liabilities

Deferred tax assets:	2012			2011
Net operating loss carry forwards	$	14,079,414		$	13,131,941
Equity issued for services		603,785			576,761
Other		422,998			144,172
Total		15,106,197			13,852,874
Less valuation allowance		(14,076,344	)		(12,804,923	)
Gross deferred tax assets	$	1,029,853		$	1,047,951
Deferred tax liabilities:
Goodwill and other intangibles	$	234,822		$	245,898
Depreciation and amortization		922,706			910,780
Gross deferred tax liabilities	$	1,157,528		$	1,156,678
Net deferred tax liabilities	$	(127,675	)	$	(108,727	)

Schedule of Effective Income Tax Rate Reconciliation

	2012			2011
Statutory United States federal rate		34.0	%		34.0	%
State income taxes net of federal benefit		5.0			4.6
Permanent diffeference		(0.8	)		2.9
Other		1.0			(0.1	)
Change in valuation reserves		(39.6	)		(36.9	)
Effective tax rate		(0.4	)%		4.5	%