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FEDERAL INCOME TAXES (Details 1) (USD $)
12 Months Ended
May 31, 2013
May 31, 2012
FEDERAL INCOME TAXES [Abstract]    
Net operating loss carryforward $ 1,965,370 $ 2,548,931
Depreciation and amortization, financial reporting in excess of tax 443,177 617,466
Deferred compensation accrual 244,800 244,800
Stock compensation costs 18,164  
Allowance for doubtful accounts 34,000 17,000
Gross Deferred Tax Asset 2,705,511 3,428,197
Valuation allowance (1,546,511) (2,843,197)
Net Deferred Tax Asset $ 1,159,000 $ 585,000