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FEDERAL INCOME TAXES (Details 2) (USD $)
12 Months Ended
May 31, 2013
May 31, 2012
FEDERAL INCOME TAXES [Abstract]    
Net operating loss carryforward $ (583,561) $ (112,055)
Depreciation and amortization, financial reporting in excess of tax (174,289) (357,342)
Stock compensation costs 18,164  
Deferred compensation accrual   34,000
Allowance for doubtful accounts 17,000 (8,500)
Valuation allowance 1,296,686 1,028,897
Change in deferred tax assets $ 574,000 $ 585,000