INCOME TAXES (Tables)

9 Months Ended

Sep. 30, 2014

INCOME TAXES (Tables)

Operating Loss Carry Forwards

	2013			2012
Net Operating (Profit) Losses	$	1,292,000		$	1,564,000
Valuation Allowance		(1,292,000	)		(1,564,000	)
	$	-		$	-

Provision for income taxes differ from the amount computed

The provision for income taxes differ from the amount computed using the federal US statutory income tax rate as follows:

	2013			2012
Provision (Benefit) at US Statutory Rate	$	247,000		$	(206,000	)
State Income Tax		-
Depreciation and Amortization		(41,000	)		(68,000	)
Accrued Officer Compensation		-			-
Non-Deductible Stock Based Compensation		7,000			12,000
Other Differences		59,000			24,000
Increase (Decrease) in Valuation Allowance		(272,000	)		238,000
Income Tax Provision (Benefit)	$	-		$	-