Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income Taxes [Abstract]

Summary of Company's benefit for income taxes

	2012			2011
Deferred:
Federal	$	(535,089	)	$	(563,837	)
State and local		(406,952	)		(144,204	)
Total deferred		(942,041	)		(708,041	)
Total benefit for income taxes		(942,041	)		(708,041	)
Less: valuation reserve		942,041			708,041
Income Tax provision	$	-		$	-

Summary of reconciliation of the federal statutory rate

	2012			2011
Benefit for income taxes at federal statutory rate		34.0	%		34.0	%
State and local income taxes, net of federal benefit		10.6			5.3
Differences attributable to change in state business apportionment		7.0
Other		1.7			(2.2	)
Less valuation allowance		(53.3	)		(37.1	)
Effective income tax rate		0.0	%		0.0	%

Schedule of net deferred tax asset

	2012			2011
Net operating loss carryforward	$	1,443,296		$	799,408
Bad debt reserve		75,163			17,289
Employee stock compensation		334,393			94,688
Depreciation		(370	)		(944	)
Total before valuation reserve		1,852,482			910,441
Less valuation reserve		(1,852,482	)		(910,441	)
Net deferred tax asset	$	-		$	-