INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2015

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, 2015 and 2014 are as follows:

	December 31,		December 31,
	2015		2014
Net operating loss carry forward	$	325,000	$	314,000
Valuation allowance		(325,000)		(314,000)
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, 2015 and 2014, (computed by applying the Federal Corporate tax rate of 35% to income before taxes and 5.5% for Florida State Corporate taxes, the blended rate used was 38.67%), as follows:

	2015		2014
Current federal tax expense (benefit)		(11,000)		(12,000)
State tax rate difference, net of federal benefit		(1,000)		(1,000)
Change in valuation allowance		12,000		13,000
Income tax expense(benefit)		—		—