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INCOME TAXES (Details) (USD $)
9 Months Ended
Sep. 30, 2014
Sep. 30, 2013
Current    
Federal $ 1,061,000 $ 922,000
State 18,000 277,000
Federal 10,000 (206,000)
State (290,000) (244,000)
Total Expense 799,000 749,000
Deferred Tax Benefit (1,021,000) (1,625,000)
Net Benefit for Income Taxes $ (222,000) $ (876,000)