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10. Income Taxes: Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($)
12 Months Ended
May 31, 2024
May 31, 2023
Current tax provision    
Federal $ 2,365,000 $ 1,710,000
State 1,000 2,000
Current Federal, State and Local, Tax Expense (Benefit) 2,366,000 1,712,000
Deferred tax provision (benefit)    
Federal (444,000) (494,000)
State 0 0
Deferred Federal, State and Local, Tax Expense (Benefit) (444,000) (494,000)
Provision for income taxes (Note 10) [1] $ 1,922,000 $ 1,218,000
[1] Note 10Note 10