Income Taxes (Tables)

12 Months Ended

May 31, 2017

Income Taxes [Abstract]

Summary of reconciliation of provision for income taxes computed at federal statutory rates

	2017						2016
	Amount			%			Amount			%
Amounts at statutory Federal tax rate	$	196,000			34.0	%	$	287,000			34.0	%
Noncontrolling interest		(16,000	)		(2.8	)		(19,000	)		(2.3	)
State and local taxes, net of Federal income tax effect.		56,000			9.7			88,000			10.4
Non-deductible expenses and other		27,000			4.7			33,000			3.9
	$	263,000			45.6	%	$	389,000			46.0	%

Summary of provision for income taxes

	Federal		State		Total
2017:   Current	$	170,000	$	68,000	$	238,000
Deferred		8,000		17,000		25,000
	$	178,000	$	85,000	$	263,000
2016:   Current	$	253,000	$	119,000	$	372,000
Deferred		3,000		14,000		17,000
	$	256,000	$	133,000	$	389,000

Summary of deferred income tax assets

	2017			2016
Allowance for doubtful accounts receivable	$	75,000		$	78,000
Accrued compensation and other accrued expenses		38,000			50,000
Net operating loss carryforward		-			10,000
Equipment and leasehold improvement depreciation and amortization		(4,000	)		(6,000	)
Acquired client relationships		2,000			2,000
Unrealized gain		(5,000	)		(3,000	)
Total deferred income tax assets	$	106,000		$	131,000