INCOME TAXES (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Current federal tax expense (benefit)	$ (10,000)	$ (11,000)
State tax rate difference, net of federal benefit	(1,000)	(1,000)
Change in valuation allowance	11,000	12,000
Income tax expense(benefit)	$ 0	$ 0