SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2012

Accounting Policies [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

The following table sets forth the computation of basic and diluted earnings per share as of December 31, 2012 and 2011:

	Income (Numerator)		Shares (Denominator)		Per Share
2011:
Income available to common stockholders	$	19,579		26,357,773	$	.00
Effect of dilutive securities:
Common stock options		0		2,732,500
Diluted earnings per share - income available to common stockholders with assumed conversions	$	19,579		29,090,273	$	.00
2012:
Income available to common stockholders	$	271,197		25,961,883	$	.01
Effect of dilutive securities:
Common stock options and convertible notes payable		57,369		21,600,899
Diluted earnings per share - income available to common stockholders with assumed conversions	$	328,566		47,562,782	$	.01