NOTE 9 - INCOME TAXES (Tables)

6 Months Ended

Nov. 30, 2014

Income Tax Disclosure [Abstract]

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

	November 30			May 31,
	2014			2014
Statutory tax rate (including state tax)		40.0	%		40.0	%
Valuation allowance		(40.0	%)		(40.0	%)
Income tax provision		0	%		0	%

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

	November 30			May 31,
	2014			2014
Deferred tax asset	$	1,303,710		$	1,015,897
Valuation allowance		(1,303,710	)		(1,015,897	)
Deferred tax asset net of valuation allowance	$	-		$	-