Income Taxes (Tables)

12 Months Ended

May 31, 2021

Income Tax Disclosure [Abstract]

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

	2021						2020
	Amount			%			Amount			%
Amounts at statutory federal tax rate	$	(144,000	)		(21.0	)%	$	(380,000	)		(21.0	)%
Noncontrolling interest		(5,000	)		(0.7	)		(6,000	)		(0.3	)
State and local taxes, net of federal income tax effect		(23,000	)		(3.4	)		(147,000	)		(8.1	)
Federal benefit of state NOL		50,000			7.3			-			-
Benefit of NOL at higher federal rate		-			-			(202,000	)		(11.2	)
Non-deductible expenses and other		13,000			1.9			23,000			1.3
	$	(109,000	)		(15.9	)%	$	(712,000	)		(39.3	)%

Schedule of the provision for income taxes

		Federal			State			Total
2021:	Current	$	-		$	48,000		$	48,000
	Deferred		(96,000	)		(61,000	)		(157,000	)
		$	(96,000	)	$	(13,000	)	$	(109,000	)
2020:	Current	$	(586,000	)	$	22,000		$	(564,000	)
	Deferred		16,000			(164,000	)		(148,000	)
		$	(570,000	)	$	(142,000	)	$	(712,000	)

Schedule of temporary differences that give rise to significant portions of the deferred income tax

	2021			2020
Allowance for doubtful accounts receivable	$	52,000		$	52,000
Accrued compensation and other accrued expenses		26,000			23,000
Net operating loss carryforwards		421,000			487,000
Equipment and leasehold improvement depreciation and amortization		(32,000	)		(3,000	)
Unrealized gain		(8,000	)		(10,000	)
Legal settlement with investor		275,000			233,000
Non-cash stock compensation		70,000			-
Non-cash lease expense		36,000			-
Accumulated amortization		95,000			-
Other items, net		6,000			2,000
Total deferred income tax assets	$	941,000		$	784,000

Schedule of the beginning and ending amount of unrecognized tax benefit

	2021			2020
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		(30,000	)		-
Settlements		-			-
Balance at end of fiscal year	$	-		$	30,000