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INCOME TAXES (Details) - Income Tax Rate Reconcilliation (USD $)
12 Months Ended
May 31, 2013
May 31, 2012
Income Tax Rate Reconcilliation [Abstract]    
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