INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2013

INCOME TAXES [Abstract]

Schedule of Income Tax Provision

	2013			2012
Current Tax Provision:
Federal and state
Taxable income	$	-		$	-
Total current tax provision	$	-		$	-
Deferred Tax Provision:
Federal and state
Net loss carryforwards	$	(1,491,000	)	$	(514,000	)
Change in valuation allowance		1,491,000			514,000
Total deferred tax provision	$	-		$	-

Schedule of Deferred Tax Assets

	2013			2012
Deferred tax assets:
Net operating loss carryforwards	$	522,000		$	180,000
Valuation allowance		(522,000	)		(180,000	)
Net deferred tax assets	$	-		$	-

Schedule of Income Tax Reconciliation

	Years ended December 31,
	2013					2012
Federal income tax rate at 35%	$	(522,000	)	35.0	%	$	(180,000	)	35.0	%
State income tax, net of federal benefit		-		-  %			-		-  %
Change in valuation allowance		522,000		(35.0	)%		180,000		(35.0	)%
Benefit for income taxes	$	-		-  %		$	-		-  %