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7. FEDERAL INCOME TAXES (Details 4)
12 Months Ended
May 31, 2014
May 31, 2013
Income Tax Disclosure [Abstract]    
Tax provision (benefit) using statutory rates 34.00% 34.00%
Net change in valuation allowance (75.00%) (54.00%)
Other (9.00%) (11.00%)
Tax benefit per financial statements 50.00% 31.00%