Variable Interest Entities (VIE)	12 Months Ended
May 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Variable Interest Entities (VIE)	Note 15. VARIABLE INTEREST ENTITIES (VIE) Greystone Real Estate, L.L.C. GRE is owned by Warren Kruger, President and CEO, and Robert Rosene, a member of the Board of Directors. GRE was created solely to own and lease two buildings that GSM occupies in Bettendorf, Iowa. The buildings, having a carrying value of $2,780,677 and $2,896,549 at May 31, 2020 and 2019, respectively, serve as collateral for GRE’s debt and Greystone’s debt under the Loan Agreement between Greystone and IBC. The debt had a carrying value of $2,261,425 and $2,461,116 at May 31, 2020 and 2019, respectively.

The entire disclosure for a variable interest entity (VIE), including but not limited to, judgments and assumptions in determining whether to consolidate and in identifying the primary beneficiary, gain (loss) recognized on the initial consolidation of the VIE, terms of arrangements, amounts and classification of the VIE's assets and liabilities, and the entity's maximum exposure to loss.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-URI http://asc.fasb.org/topic&trid=2197479

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