INCOME TAXES (Tables)

12 Months Ended

May 30, 2014

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes

At May 30, 2014 and May 31, 2013 the provision for income taxes consists of the following:

	2014			2013
Current:
Federal	$	786,126		$	992,003
State		184,400			236,454
		970,526			1,228,457
Deferred:
Federal		(241,758	)		(150,610	)
State		(56,709	)		(35,329	)
		(298,467	)		(185,939	)
Total	$	672,059		$	1,042,518

Schedule of Tax Effects of Temporary Differences that Result in Deferred Tax Assets and Liabilities

A reconciliation between the expected tax and actual tax follows:

	2014		2013
Tax on income at statutory rates	$	541,921	$	740,028
Increase resulting from:
State income taxes, less Federal income tax effect		121,704		156,060
Other - net		8,434		146,430
Total	$	672,059	$	1,042,518

Schedule of Reconciliation Between the Expected Tax and Actual Tax

The tax effects of temporary differences that result in deferred tax assets and liabilities are as follows:

	2014		2013
Deferred tax assets
Salary continuation plan	$	430,599	$	467,194
Accrued vacation		557,032		539,495
Inventory capitalization		96,923		65,515
Allowance for doubtful accounts		26,600		26,600
Other accrued expenses		284,350		141,511
Gross deferred tax assets before valuation allowance		1,395,504		1,240,315
Less valuation allowance		-		-
Total deferred tax assets		1,395,504		1,240,315
Deferred tax liabilities
Property and equipment		3,700,884		3,867,929
Prepaid expenses		104,337		80,570
Total deferred tax liabilities		3,805,221		3,948,499
Net deferred tax liability	$	2,409,717	$	2,708,184