Income Taxes (Tables)

12 Months Ended

May 31, 2020

Income Tax Disclosure [Abstract]

Schedule of reconciliation of provision for income taxes computed at federal statutory rates

	2020						2019
	Amount			%			Amount			%
Amounts at statutory federal tax rate	$	(380,000	)		(21.0	)%	$	(386,000	)		(21.0	)%
Noncontrolling interest		(6,000	)		(0.3	)		(8,000	)		(0.4	)
State and local taxes, net of federal income tax effect		(147,000	)		(8.1	)		(115,000	)		(6.3	)
Benefit of NOL at higher federal rate		(202,000	)		(11.2	)		-			-
Non-deductible expenses and other		23,000			1.3			(29,000	)		(1.6	)
	$	(712,000	)		(39.3	)%	$	(538,000	)		(29.3	)%

Schedule of provision for income taxes

	Federal			State			Total
2020:   Current	$	(586,000	)	$	22,000		$	(564,000	)
Deferred		16,000			(164,000	)		(148,000	)
	$	(570,000	)	$	(142,000	)	$	(712,000	)
2019:   Current	$	(10,000	)	$	30,000		$	20,000
Deferred		(383,000	)		(175,000	)		(558,000	)
	$	(393,000	)	$	(145,000	)	$	(538,000	)

Schedule of deferred income tax assets

	2020			2019
Allowance for doubtful accounts receivable	$	52,000		$	52,000
Accrued compensation and other accrued expenses		23,000			33,000
Net operating loss carryforwards		487,000			554,000
Equipment and leasehold improvement depreciation and amortization		(3,000	)		1,000
Unrealized gain		(10,000	)		(5,000	)
Legal settlement with investor		233,000			-
Other items, net		2,000			1,000
Total deferred income tax assets	$	784,000		$	636,000

Schedule of unrecognized tax benefit

	2020		2019
Balance at beginning of fiscal year	$	30,000	$	30,000
Additions based on tax positions related to current year		-		-
Additions for tax positions of prior years		-		-
Reductions for tax positions of prior years		-		-
Settlements		-		-
Balance at end of fiscal year	$	30,000	$	30,000