Segment Reporting (Tables)

12 Months Ended

May 31, 2014

Segment Reporting Tables

Revenue And Other Financial Information by Industry Segment

The Company has two reportable segments, investment advisory services and surety insurance products and services. The following table presents revenue and other financial information by industry segment.

	Year Ended
Industry Segment	May 31, 2014			May 31, 2013
Revenues:
Investment advisory	$	229,203		$	194,034
Surety insurance		1,040,703			1,150,621
Corporate		—			—
Total revenues	$	1,269,906		$	1,344,655
Operating Income (Loss):
Investment advisory	$	123,334		$	19,372
Surety insurance		89,953			316,038
Corporate		(2,060,999	)		(2,292,107	)
Total operating income (loss)	$	(1,847,712	)	$	(1,956,697	)
Identifiable Assets:
Investment advisory	$	51,108		$	51,017
Surety insurance		10,614,303			8,349,897
Corporate		81,182			83,219
Total assets	$	10,746,593		$	8,484,133
Capital Acquisitions:
Investment advisory	$	—		$	—
Surety insurance		—			—
Corporate		—			—
Total capital acquisitions	$	—		$	—
Depreciation Charged to Identifiable Assets:
Investment advisory	$	—		$	45
Surety insurance		5,182			7,874
Corporate		1,802			2,766
Total Depreciation	$	6,984		$	10,685
Interest Expense:
Investment advisory	$	—		$	—
Surety insurance		—			—
Corporate		944,180			1,073,338
Total interest expense	$	944,180		$	1,073,338