INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

Disclosure Text Block [Abstract]

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The tax effect of items that give rise to the deferred tax assets and liabilities are as follows:

	December 31, 2019			December 31, 2018
Deferred tax assets:
Net operating loss carry forward	$	24,957,921		$	24,069,485
Stock-based compensation		1,688,461			1,668,815
Fixed assets		744,372			810,309
Total deferred tax assets		27,390,754			26,548,609
Deferred tax liabilities:
Less: valuation allowance		(27,390,754	)		(26,548,609	)
	$	-		$	-

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation of the differences between the effective and statutory income tax rates is as follows:

	December 31, 2019					December 31, 2018
Federal statutory rate	$	(1,254,358	)	21.0	%	$	(698,458	)	21.0	%
State income taxes		(160,249	)	2.7	%		(81,381	)	2.5	%
Change in valuation allowance		1,360,717		(22.9	)%		(543,895	)	16.4	%
Net nontaxable income related to derivatives		-		-			(100,504	)	3.0	%
Deferred remeasurement		-		-			1,418,140		(42.6	)%
Miscellaneous		53,890		(0.8	)%		6,098		(0.3	)%
	$	—		0.0	%	$	—		0.0	%