INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

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

The Company’s income tax benefit differs from the expected income tax benefit by applying the U.S. Federal statutory rate of 34% to net income (loss) as follows:

	DECEMBER 31,
	2014		2013
Income tax benefit at statutory rate of 34%	$	62,000	$	74,000
Change in valuation allowance		(62,000)		(74,000)
	$	-	$	-

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

Deferred tax assets consist of:

	DECEMBER 31,
	2014		2013
Deferred tax assets (liabilities):
Net operating loss carryforward	$	7,638,000	$	7,576,000
Valuation allowance (see Note 2)		(7,638,000)		(7,576,000)
	$	-	$	-