INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2020

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, 2020			December 31, 2019
Deferred tax assets:
Net operating loss carry forward	$	25,568,569		$	24,957,921
Stock-based compensation		1,699,706			1,688,461
Fixed assets		693,139			744,372
Total deferred tax assets		27,961,414			27,390,754
Deferred tax liabilities:
Less: valuation allowance		(27,961,414	)		(27,390,754	)
	$	-		$	-

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, 2020					December 31, 2019
Federal statutory rate	$	(690,419	)	21.0	%	$	(1,254,358	)	21.0	%
State income taxes		(88,957	)	2.7	%		(160,249	)	2.7	%
Change in valuation allowance		722,966		(21.9	)%		1,360,717		(22.9	)%
Miscellaneous		(57,410	)	(1.8	)%		53,890		(0.8	)%
	$	—		0.0	%	$	—		0.0	%