INCOME TAXES (Tables)

12 Months Ended

Apr. 30, 2016

Schedule of Provision for Income Taxes [Table Text Block]

		For the Years Ended April 30,
		2016			2015			2014
Expected income tax expense (benefit)         at the statutory rate of 34%	$	(37,000	)	$	(4,454,000	)	$	(57,000	)
Tax effect of expenses (benefit)         that are not deductible for income tax purposes         (net of other amounts deductible for tax purposes)		-			-			-
Change in valuation allowance		37,000			4,454,000			57,000
Provision for income taxes	$	-		$	-		$	-

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

		As of April 30,
		2016			2015
Deferred income tax asset:
Net operating loss carryforwards	$	4,663,000		$	4,626,000
Valuation allowance		(4,663,000	)		(4,626,000	)
Deferred income taxes	$	-		$	-