INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities

The effects of temporary differences that gave rise to significant portions of deferred tax assets at December 31, 2012 and 2011 are as follows:

	December 31,		December 31,
	2013		2012
Net operating loss carry forward	$	302,000	$	290,000
Valuation allowance		(302,000)		(290,000)
Net deferred tax asset	$	—	$	—

Schedule of Components of Income Tax Expense (Benefit)

The Company's tax expense differs from the "expected" tax expense for the years ended December 31, 2013 and 2012, (computed by applying the Federal Corporate tax rate of 35% to income before taxes and 5.5% for State Corporate taxes, the blended rate used was 38.67%), as follows:

	2013	2012
Current federal tax expense (benefit)	(12,000)		(12,000)
State tax rate difference, net of federal benefit	(1,000)		(1,000)
Change in valuation allowance	13,000		13,000
Income tax expense(benefit)	—		—