ACCRUED CONSULTING FEES

12 Months Ended

May 31, 2023

Payables and Accruals [Abstract]

ACCRUED CONSULTING FEES

NOTE 5 – ACCRUED CONSULTING FEES

Accrued consulting fees consisted of the following: 

	May 31, 2023		May 31, 2022
Due to Company Chief Executive Officer pursuant to Consulting Agreement dated March 1, 2017 – monthly compensation of $20,000	$	488,817	$	253,817
Due to wife of Company Chief Executive Officer pursuant to consulting agreement effective August 16, 2018 – monthly compensation of $15,000		305,200		318,100
Due to mother of Company Chief Executive Officer pursuant to Consulting Agreement dated September 1, 2015 (which was terminated November 30, 2019) – monthly compensation of $5,000 to November 30, 2019		131,350		131,350
Due to service provider pursuant to Consulting Agreement dated September 1, 2015 (which was terminated February 28, 2019) – monthly compensation of $5,000 to February 28, 2019		144,700		144,700
Due to service provider pursuant to Consulting Agreement dated September 1, 2015 (which was terminated November 30, 2019) – monthly compensation of $1,000 to November 30, 2019		48,000		48,000
Due to two other service providers		27,850		30,250
Total	$	1,145,917	$	926,217

The accrued consulting fees balance changed as follows: 

	Year Ended
	May 31, 2023			May 31, 2022
Balance, beginning of period	$	926,217		$	832,967
Compensation expense accrued pursuant to consulting agreements		240,000			120,000
Payments to consultants		(20,300	)		(26,750	)
Balance, end of period	$	1,145,917		$	926,217

See Note 11 (Commitments and Contingencies)