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C. Investments (Details - Available-for-sale and carried at fair value) - USD ($)
May 31, 2017
May 31, 2016
Available-for-sale Securities    
Amortized Cost $ 36,099,624 $ 8,721
Gross Unrealized Gains 235,106 216,488
Gross Unrealized Losses 365,609 218,793
Fair Value 35,969,121 8,718,701
State and Municipal Securities    
Available-for-sale Securities    
Amortized Cost 17,893,683 4,013,256
Gross Unrealized Gains 71,906 64,789
Gross Unrealized Losses 215,421 58,217
Fair Value 17,750,168 4,019,828
Bond - US Treasuries    
Available-for-sale Securities    
Amortized Cost 11,479,990  
Gross Unrealized Gains 0  
Gross Unrealized Losses 2,083  
Fair Value 11,477,907  
Equity Securities    
Available-for-sale Securities    
Amortized Cost 2,569,438 1,628,713
Gross Unrealized Gains 104,041 91,339
Gross Unrealized Losses 146,775 155,299
Fair Value 2,526,704 1,564,753
Derivatives    
Available-for-sale Securities    
Amortized Cost (104,217) (78,497)
Gross Unrealized Gains (9,745) (7,329)
Gross Unrealized Losses (9,734) (9,513)
Fair Value (104,228) (76,313)
Mortgage Backed Securities    
Available-for-sale Securities    
Amortized Cost 4,260,730 3,157,534
Gross Unrealized Gains 68,904 67,689
Gross Unrealized Losses 11,064 14,790
Fair Value $ 4,318,570 $ 3,210,433