Other Liabilities	12 Months Ended
May 31, 2014
Other Liabilities
Other Liabilities	Note I - Other Liabilities As of May 31, 2014, the Company had accrued and withheld approximately $560,000 in Federal payroll taxes and approximately $46,000 in estimated penalties and interest, which are reflected in the financial statements as other liabilities. Subsequent to the year ended May 31, 2014, the Company satisfied its obligation to the IRS in full. As of May 31, 2014, the Company had accrued and withheld approximately $91,000 in West Virginia payroll withholdings and approximately $32,000 in interest and penalties, which are reflected in the accompanying financial statements as other liabilities. Subsequent to the year ended May 31, 2014, the Company satisfied its obligation to the State of West Virginia in full. As of May 31, 2014 the Company held approximately $2,065,000 in collateral for its surety bonding program.

Other Liabilities

12 Months Ended

May 31, 2014

Note I - Other Liabilities

As of May 31, 2014, the Company had accrued and withheld approximately $560,000 in Federal payroll taxes and approximately $46,000 in estimated penalties and interest, which are reflected in the financial statements as other liabilities. Subsequent to the year ended May 31, 2014, the Company satisfied its obligation to the IRS in full.

As of May 31, 2014, the Company had accrued and withheld approximately $91,000 in West Virginia payroll withholdings and approximately $32,000 in interest and penalties, which are reflected in the accompanying financial statements as other liabilities. Subsequent to the year ended May 31, 2014, the Company satisfied its obligation to the State of West Virginia in full.

As of May 31, 2014 the Company held approximately $2,065,000 in collateral for its surety bonding program.