SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2013

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, 2013 and 2012:

	Year ended December 31,
	2013		2012
Numerator for basic net income per share:
Income available to common stockholders	$	108,500	$	271,197
Denominator for basic net income per share:
Weighted average common shares outstanding		25,961,883		25,961,883
Basic net income per share	$	.00	$	.01
Numerator for diluted net income per share:
Income available to common stockholders	$	108,500	$	271,197
Effect of dilutive securities - common stock options and convertible notes payable		50,879		57,369
Diluted earnings per share - income available to common stockholders with assumed conversions		159,379		328,566
Denominator for diluted net income per share:
Weighted average common shares outstanding		25,961,883		25,961,883
Effect of dilutive securities - common stock options and convertible notes payable		20,398,504		21,600,899
Shares used in computing diluted net income per share		46,360,387		47,562,782
Diluted net income per share	$	.00	$	.01
Anti-dilutive shares excluded from net income per share calculation		6,092,500		3,146,500