INCOME TAXES (Tables)

12 Months Ended

May 31, 2013

Income Tax Disclosure [Abstract]

Federal Income Tax Note [Table Text Block]

			2013		2012
Current:
	U.S. Federal	$	--	$	--
	State and local		(21,493)		63,414
	Total current		(21,493)		63,414
Deferred:
	U.S. Federal		(521)		--
	State and local		9,521		1,600
	Total deferred		9,000		1,600
	Income tax (benefit) expense	$	(12,493)	$	65,014

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Years ended May 31,			2013		2012
Computed "expected" tax expense (benefit)		$	184,000	$	215,000
Increase (reduction) in income taxes resulting from:
	True up of carry forwards and other items		-		30,000
	Change in valuation allowance		(205,000)		(219,000)
	State income taxes, net of federal benefit		15,000		36,000
	Research and development tax credits		(14,000)		(4,000)
	Permanent tax differences and other		7,507		7,014
	Income tax (benefit) expense	$	(12,493)	$	65,014

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Years ended May 31,				2013		2012
Deferred tax assets:
		Accounts receivable, principally due to allowance for doubtful accounts and sales returns	$	47,000	$	46,000
	Inventory valuation			32,000		30,000
	Compensated absences and deferred payroll			37,000		70,000
	Net operating loss carryforwards			94,000		327,000
	Tax credit carryforwards			117,000		83,000
	Deferred rent expense			28,000		31,000
	Other			42,000		77,000
Total deferred tax assets				397,000		664,000
Less valuation allowance				--		(280,000)
		Deferred Tax Asset Net		397,000		384,000
Deferred tax liabilities:
	Accumulated depreciation of property and equipment			(168,000)		(146,000)
Net deferred tax asset			$	229,000	$	238,000
Deferred tax assets, current portion			$	144,000	$	177,000
Deferred tax assets, long-term portion				85,000		61,000
		Deferred tax assets, Total	$	229,000	$	238,000