Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	May 31, 2014	May 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$ (1,847,712)	$ (1,956,697)
Adjustments to reconcile net loss to net cash provided by operating activities:
(Increase) decrease in short-term investments	(783,380)	(263,359)
Unearned premium	21,762	(123,285)
Stock option expense
Stock issued in connection with financing arrangements	112,027	249,133
Stock issued in connection with dividend arrangements	49,090	33,312
Accrual of Series A preferred stock dividends	60,204	57,855
Accrual of Series B preferred stock dividends and accretion	411,583	380,239
Stock issued in connection with services rendered		71,049
Provision for loss reserves	78,115	181,414
Amortization of premium	93,887	90,162
Depreciation	6,984	10,685
Accretion of discount	(8,163)	(23,055)
Realized gain on sale of securities	45,206	(43,238)
Gain on extinguishment of debt
Loss on disposal of equipment
Change in operating assets and liabilities:
Other assets	7,088	(2,817)
Premium and other receivables	29,946	30,765
Investment income due and accrued	(23,309)	4,114
Deferred policy acquisition costs	(14,111)	28,513
Related party accounts payable	20,100	15,100
Accounts payable and cash overdraft	(82,126)	123,333
Accrued expenses and other liabilities	3,085,093	981,727
Net cash flows from operating activities	1,262,284	(155,050)
CASH FLOWS FROM INVESTING ACTIVITIES
Short-term loan
Costs of bonds acquired	(2,049,954)	(1,137,860)
Costs of mortgaged-backed securities acquired	(1,295,427)	(759,207)
Purchase of equity securities	(891,474)	(365,751)
Purchase of securities available for sale
Redemption of bonds upon call or maturity
Proceeds from sale of securities available for sale	2,118,596	1,974,793
Repayment of mortgage-backed securities	834,643	868,743
(Purchase)/Collection - accrued interest	2,823	(2,737)
Purchase of furniture and equipment
Net cash flows used in investing activities	(1,280,793)	577,981
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from related party debt	1,040,612	1,310,924
Repayment of related party debt	(855,019)	(1,429,190)
Proceeds from borrowings	314,000	452,500
Repayment of borrowings	(126,413)	(701,018)
Proceeds from issuance of Series B preferred stock
Redemption of Series B preferred stock
Proceeds from issuance of common stock
Proceeds from exercise of common stock warrants
Net cash flows from (used in) financing activities	373,180	(366,784)
NET INCREASE (DECREASE) IN CASH	354,671	56,147
CASH AT BEGINNING OF PERIOD	315,226	259,079
CASH AT END OF PERIOD	669,897	315,226
SUPPLEMENTAL DISCLOSURES
Interest paid	109,534	134,138
Income taxes paid
Non-cash investing and financing transaction:
Additional consideration paid for issuance of debt	$ 112,027	$ 249,133