INCOME TAXES (Details 1) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 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)	$ 0	$ 0