INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

	December 31,
	2015			2014
Deferred:
Federal	$	(255,000	)	$	(135,000	)
State		(31,000	)		90,000
		(286,000	)		(45,000	)
Change in valuation allowance		286,000			45,000
	$	0		$	0

Schedule of Deferred Tax Assets and Liabilities

	December 31,
	2015			2014
Deferred tax assets (liabilities):
Net operating loss carryforwards	$	2,614,000		$	2,423,000
Defined benefit pension liability		325,000			331,000
Reserves and accrued expenses payable		492,000			391,000
Gross deferred tax asset		3,431,000			3,145,000
Deferred tax asset valuation allowance		(3,431,000	)		(3,145,000	)
Net deferred tax asset	$	0		$	0

Schedule of Effective Income Tax Rate Reconciliation

	December 31,
	2015			2014
Statutory U.S. federal tax rate		34.0	%		34.0	%
State income taxes		3.8			(18.0	)
Change in valuation allowance		(35.3	)		(9.1	)
Stock-based compensation expense		(1.7	)		(4.5	)
Expired stock-based compensation		(.4	)		(1.8	)
Other permanent non-deductible items		(.4	)		(.6	)
Effective income tax rate		0.0	%		0.0	%