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INCOME TAXES (Detail) (USD $) | 12 Months Ended
--- | ---
May 31, 2012 | May 31, 2011
Valuation Allowance, Amount | $ 280,000 | $ 511,000
Valuation Allowance, Deferred Tax Asset, Change in Amount | 231,000 | 11,000
Deferred Tax Assets, Operating Loss Carryforwards, Domestic | 848,000 | 1,595,000
Operating Loss Carryforwards, Limitations on Use | $211,000 |
Deferred Federal Income Tax Expense (Benefit) | 74,000 |
Deferred Tax Assets, Operating Loss Carryforwards, State and Local | 527,000 | 439,000
Current Federal Tax Expense (Benefit) | 83,000 | 76,000
Deferred Tax Assets, Tax Credit Carryforwards | 83,000 | 99,000
State |  |
Deferred Tax Assets, Tax Credit Carryforwards | 16,000 | 0
Tax Credit Carryforward, Amount | $ 21,000 |

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