General form of registration statement for all companies including face-amount certificate companies

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation

v3.19.1
FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation - USD ($)
12 Months Ended
May 31, 2018
May 31, 2017
Liabilities Measured at Fair Value    
Balance $ 95,276 $ 418,537
Issuances 3,671,505 600,564
Convert or Redeem (2,696,755) (612,850)
Revaluation gain 195,725 (310,975)
Balance $ 1,265,751 $ 95,276