INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The components of the provision for income tax expense are as follows for the years ended:

		December 31, 2013		December 31, 2012
Current taxes
Federal	$	--	$	--
State		--		--
Current taxes		--		--
Change in deferred taxes		85,065		331,211
Change in valuation allowance		(77,587)		(292,880)
Provision for income tax expense	$	7,478	$	38,231

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

The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2013:

Deferred tax assets:
Equity based compensation	$	97,276
Allowance for doubtful accounts		13,260
Depreciation and amortization timing differences		--
Net operating loss carryforward		1,124,299
On-line training certificate reserve		1,109
Total deferred tax assets		1,235,944
Valuation allowance		(1,233,337)
Deferred tax assets net of valuation allowance		2,607
Less deferred tax assets – non-current, net of valuation allowance		2,330
Deferred tax assets – current, net of valuation allowance	$	277

The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2012:

Deferred tax assets:
Equity based compensation	$	236,145
Allowance for doubtful accounts		12,240
Depreciation and amortization timing differences		--
Net operating loss carryforward		1,071,409
On-line training certificate reserve		1,215
Total deferred tax assets		1,321,009
Valuation allowance		(1,310,924)
Deferred tax assets net of valuation allowance		10,085
Less deferred tax assets – non-current, net of valuation allowance		9,781
Deferred tax assets – current, net of valuation allowance	$	304

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

The significant differences between the statutory tax rate and the effective tax rates for the Company for the three months ended are as follows:

	December 31, 2013		December 31, 2012
Statutory tax rate	--	%	--	%
Increase (decrease) in rates resulting from:
Net operating loss carryforward or carryback	(7)	%	28	%
Equity based compensation and loss	18	%	(11)	%
Book/tax depreciation and amortization differences	--	%	--	%
Change in valuation allowance	(10)	%	(15)	%
Other	--	%	--	%
Effective tax rate	1	%	2	%