INTANGIBLE ASSETS

12 Months Ended

May 31, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets Disclosure [Text Block]

NOTE 10 – INTANGIBLE ASSETS

Intangible assets consisted of the following at May 31, 2024 and 2023:

	May 31, 2024
			Accumulated
	Gross		Amortization			Impairment		Net
License & Customer Relations		110,000		(110,000	)		-		-
Tradenames - Trademarks		222,000		(222,000	)		-		-
Domain Names		25,993		(16,015	)		-		9,978
Total	$	357,993	$	(348,015	)	$	-	$	9,978

	May 31, 2023
			Accumulated
	Gross		Amortization			Impairment			Net
Intellectual Property	$	319,600	$	(157,137	)	$	(162,463	)	$	-
License & Customer Relations		990,000		(243,375	)		(663,667	)		82,958
Tradenames - Trademarks		301,000		(147,992	)		(40,158	)		112,850
Non-compete Agreements		27,000		(27,000	)		-			-
Domain Names		25,993		(12,713	)		-			13,280
Total	$	1,663,593	$	(588,217	)	$	(866,288	)	$	209,088

Total amortization expense charged to operations for the years ended May 31, 2024 and 2023 was $199,110 and $114,909, respectively. During the year ended May 31, 2023, the Company recorded an impairment charge in the amount of $866,288 in connection with intangible assets acquired in the Company’s purchase of the membership interests of Alternative Solutions on June 27, 2018.

Amount to be amortized during the twelve months ended May 31,
2025	$	3,304
2026		3,304
2027		3,304
2028		66
	$	9,978