INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of components of income tax expense (benefit)

	December 31,
	2018			2017
Deferred:
Federal	$	158,000		$	1,218,000
State		170,000			(60,000	)
		328,000			1,158,000
Change in valuation allowance		(328,000	)		(1,158,000	)
	$	0		$	0

Schedule of deferred tax assets and liabilities

	December 31,
	2018			2017
Deferred tax assets (liabilities):
Net operating loss carryforwards	$	1,707,000		$	1,957,000
Defined benefit pension liability		60,000			69,000
Reserves and accrued expenses payable		231,000			300,000
Gross deferred tax asset		1,998,000			2,326,000
Deferred tax asset valuation allowance		(1,998,000	)		(2,326,000	)
Net deferred tax asset	$	0		$	0

Schedule of effective income tax rate reconciliation

	December 31,
	2018			2017
Statutory U.S. federal tax rate		21.0	%		34.0	%
Change in valuation allowance		(886.4	)		1,543.7
Net operating loss carryforward expiration		315.0			0.0
State taxes		458.4			80.2
Revaluation of deferred taxes for Federal rate change		0.0			(1,647.8	)
Expired stock-based compensation		7.6			(3.2	)
Note receivable reserve		77.7			0.0
Other permanent non-deductible items		6.7			(6.9	)
Effective income tax rate		0.0	%		0.0	%