INCOME TAX (Tables)

12 Months Ended

May 31, 2013

Income Tax Disclosure [Abstract]

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

	Year Ended May 31,
	2013		2012
Deferred tax asset:
Net operating loss carry forward	$	6,908,000	$	6,729,000
Accrued Compensation		1,420,000		1,420,000
Valuation allowance		(8,328,000)		(8,149,000)
Net deferred tax asset	$	—	$	—

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

A reconciliation of the statutory federal income tax benefit to actual tax benefit is as follows:

	Year Ended May 31,
	2013			2012
Statutory federal income tax benefit		(35)	%		35	%
Permanent timing differences - equity rights		4	%		(0)	%
Operating loss carry-forwards utilized		(31)	%		(35)	%
State income taxes		0	%		0	%