INCOME TAX - Schedule of Income Tax Provision Benefit (Details) (USD $)
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Dec. 31, 2013
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Dec. 31, 2012
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Income Tax Disclosure [Abstract] | ||
Current: Federal | $ 14,491 | $ (51,655) |
Current: State | 20,164 | |
Current: Total | 34,655 | (51,655) |
Deferred: Federal | (129,228) | (290,168) |
Deferred: State | (8,117) | |
Change in valuation allowance | 172,457 | |
Deferred: Total | 35,112 | (290,168) |
Provision (benefit) for income taxes | $ 69,767 | $ (341,823) |
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