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INCOME TAXES (Details) - Income Tax Rate Reconcilliation (USD $)
12 Months Ended
May 31, 2014
May 31, 2013
Income Tax Rate Reconcilliation [Abstract]    
Computed "expected" tax expense (benefit) $ (148,760) $ 184,000
Increase (reduction) in income taxes resulting from:    
Change in valuation allowance    (205,000)
State income taxes, net of federal benefit (47,000) 15,000
Research and development tax credits (26,000) (14,000)
Permanent tax differences and other 11,000 7,507
Income tax (benefit) expense $ (210,760) $ (12,493)