INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2016

Income Taxes Tables

Summary of deferred tax assets

	March 31,			December 31,
	2016			2015
Deferred tax assets and valuation allowances consist of:
Deferred tax assets:
Net operating loss carry forwards	$	433,000		$	417,000
Less valuation allowance		(433,000	)		(417,000	)
Net deferred tax assets	$	-		$	-

Summary of income tax (expense) benefits

	Three months ended
	March 31,
	2016			2015
Tax benefits (expense) at statutory rate		35	%		35	%
Unrecognized tax benefits (expense) of current period tax losses		(35	)%		(35	)%
Effective tax rate		-			-