7. FEDERAL INCOME TAXES (Details 2) (USD $)	12 Months Ended
	May 31, 2014	May 31, 2013
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ (28,536)	$ (583,561)
Depreciation and amortization, financial reporting in excess of tax	(223,339)	(174,289)
Stock compensation costs	18,164	18,164
Deferred compensation accrual	(244,800)	0
Allowance for doubtful accounts	(17,000)	17,000
Valuation allowance	1,546,511	1,296,686
Change in deferred tax assets	$ 1,051,000	$ 574,000