Consolidated Balance Sheets - USD ($)	May 31, 2017	May 31, 2016
Investments and Cash:
Bonds and mortgaged-back securities available for sale, at fair value (amortized cost - 5/31/17 $33,634,403; 5/31/16 $7,170,789)	$ 33,546,645	$ 7,230,261
Equity investments available for sale, at fair value, net	2,422,476	1,488,440
Mortgage-back securities held to maturity, at amortized costs (market value - 5/31/10 $0; 05/31/09 $5,157,936) (cost - 5/31/17 $2,465,221; 5/31/16 $1,550,217)	0	0
Short-term investmentst $1,857,601 total held before restrictions)	0	0
Cash	240,153	250,603
Restricted cash and short term investments	2,165,770	412,959
Total Investments and Cash	38,375,044	9,382,263
Investment income due and accrued	299,555	63,545
Premiums and other accounts receivable, net of allowance for doubtful accounts of $15,053 and $40,658, respectively	540,775	291,856
Prepaid reinsurance premium	418,124	232,647
Demand note receivable from related party	0	0
Funds deposited with Reinsurers	0	0
Deferred policy acquisition costs	367,609	171,883
Furniture, automobile, and equipment, net of accumulated depreciation of $83,845 and $112,627, respectively	37,245	1,233
Note receivable	364,525	360,671
Related party note receivable	960,540	1,121,294
Due from related party	939,945	515,488
Other assets	16,780	14,617
Intangible assets	150,000	150,000
TOTAL ASSETS	42,470,142	12,305,497
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Reserve for losses and loss expenses, net	2,521,921	1,931,779
Reserve for unearned premiums	1,346,668	681,075
Advanced premium	21,740	45,968
Contractual liability for collateral invested, net	327,217	431,814
Accrued expenses and professional fees payable	1,059,206	527,874
Accounts payable	242,708	244,096
Ceded reinsurance payable	422,017	27,898
Due to related party	124,323	124,723
Term and demand notes payable to related party	2,343,999	2,331,473
Demand notes payable to related party	0	0
Notes payable	5,059,385	5,045,969
Accrued interest payable	651,834	561,307
Accrued interest payable to related party	31,853	24,073
Deferred sale of FSC stock	0	1,500,000
Other liabilities	267,133	92,588
Amounts held for accounts of others	21,926,872	2,068,252
Total Liabilities	44,938,919	23,640,986
Mandatorily redeemable convertible Series A Preferred Stock, $.0001 par value per share; 1 million shares authorized; 1,549 shares issued and outstanding at May 31, 2017 and May 31, 2016, respectively; stated liquidation value of $1,000 per share; aggregate liquidation value at May 31, 2017 and May 31, 2016, of $2,247,290 and $2,159,602, respectively.		2,159,602
Total Mandatorily Redeemable Convertible Preferred Stock	2,247,290	2,159,602
Stockholders' Equity (Deficit)
Common stock, $.0001 par value per share; 490 million shares authorized; 385,892,203 and 385,092,203 shares issued and outstanding at May 31, 2017 and May 31, 2016, respectively	38,071	37,991
Additional paid in capital	5,231,327	4,615,374
Accumulated deficit	(35,773,897)	(33,159,411)
Accumulated other comprehensive income	(130,503)	(2,305)
Preferred stock of FSC, par value $1,000 per share; 50,000 authorized, 8,000 shares outstanding (all non-controlling)	8,000,000	0
Noncontrolling Interest	2,189,266	540,420
Total Stockholders' Equity (Deficit)	(4,716,066)	(13,495,091)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	42,470,142	12,305,497
Series A Preferred Stock [Member]
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Mandatorily redeemable		1,670,945
Series C Preferred Stock [Member]
Stockholders' Equity (Deficit)
Series C Preferred Stock, $.0001 par value per share: 10,000 shares authorized; 6,805 shares issued and outstanding at May 31, 2017 and May 31, 2016, respectively; includes $9,698,738 and $8,441,909 accrued Series C dividends, respectively; aggregate liquidation value at May 31, 2017 and May 31, 2016, of $15,729,669 and $14,472,840, respectively.	15,729,669	14,472,840
Mandatorily Redeemable Preferred A Stock [Member]
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Mandatorily redeemable convertible Series A Preferred Stock, $.0001 par value per share; 1 million shares authorized; 1,549 shares issued and outstanding at May 31, 2017 and May 31, 2016, respectively; stated liquidation value of $1,000 per share; aggregate liquidation value at May 31, 2017 and May 31, 2016, of $2,247,290 and $2,159,602, respectively.	$ 2,247,290	$ 2,247,290