Profit Planners Management (PPMT) 10-K 24 Aug 16 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	May 31, 2016	Jul. 31, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	Profit Planners Management, Inc.
Entity Central Index Key	1,468,164
Amendment Flag	false
Current Fiscal Year End Date	--05-31
Document Type	10-K
Document Period End Date	May 31, 2016
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,016
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float	$ 170,121
Entity Common Stock, Shares Outstanding		5,430,279

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	May 31, 2016	May 31, 2015
Current assets:
Cash	$ 270,178	$ 57,906
Accounts receivable (net of allowance of $60,705 and $34,079, respectively)	103,122	99,497
Other current assets	6,195	6,991
Total current assets	379,495	164,394
Property and equipment:
Property and equipment	19,174	13,172
Less: accumulated depreciation	(14,049)	(10,998)
Net property and equipment	5,125	2,174
Total Assets	384,620	166,568
Current liabilities:
Accounts payable and accrued expenses	224,391	161,290
Accounts payable and accrued expenses - related parties		74,712
Accrued expenses - employee compensation	25,000	25,000
Accrued expenses - officer's compensation	592,210	466,907
Deferred revenue		2,850
Total current liabilities	841,601	730,759
Accrued expenses - employee compensation, less current portion	79,513	101,000
Total Liabilities	921,114	831,759
Commitments and contingencies
Stockholders' Deficit
Preferred stock - $.001 par value; 50,000,000 shares authorized; none issued and outstanding
Common stock - $.001 par value; 50,000,000 shares authorized; 5,430,279 issued and outstanding	5,430	5,430
Additional paid-in capital	301,766	301,766
Accumulated deficit	(843,690)	(972,387)
Net Stockholders' Deficit	(536,494)	(665,191)
Total Liabilities And Stockholders' Deficit	$ 384,620	$ 166,568

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	May 31, 2016	May 31, 2015
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 60,705	$ 34,079
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	5,430,279	5,430,279
Common stock, shares outstanding	5,430,279	5,430,279

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($)	12 Months Ended
	May 31, 2016	May 31, 2015
Income Statement [Abstract]
Revenues - consulting and management services fees	$ 1,294,015	$ 812,758
Cost of revenues - personnel and overhead costs	676,183	549,844
Gross Profit	617,832	262,914
Selling, general and administrative expenses:
Corporate management	238,534	241,604
Consulting and professional expenses	50,088	142,356
Other operating expenses	200,513	170,008
Total selling, general and administrative expenses	489,135	553,968
Net income (loss) and comprehensive income (loss)	$ 128,697	$ (291,054)
Net income (loss) per weighted-average shares common stock - basic and diluted	$ 0.02	$ (0.05)
Weighted-average number of shares of common stock issued and outstanding - basic and diluted	5,430,279	5,430,279

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficit - USD ($)	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit
Balance at May. 31, 2014	$ (379,137)	$ 5,405	$ 296,791	$ (681,333)
Balance, shares at May. 31, 2014		5,405,279
Stock issued to private placement investor	5,000	$ 25	4,975
Stock issued to private placement investor, shares		25,000
Net loss	(291,054)			(291,054)
Balance at May. 31, 2015	(665,191)	$ 5,430	301,766	(972,387)
Balance, shares at May. 31, 2015		5,430,279
Net loss	128,697			128,697
Balance at May. 31, 2016	$ (536,494)	$ 5,430	$ 301,766	$ (843,690)
Balance, shares at May. 31, 2016		5,430,279

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	May 31, 2016	May 31, 2015
Cash Flows Provided by Operating Activities
Net Income (loss)	$ 128,697	$ (291,054)
Adjustments to reconcile net income (loss) to cash provided by operating activities:
Depreciation	3,051	4,159
Provision for bad debt	27,915	10,684
Changes in operating assets and liabilities:
Accounts receivable	(31,540)	(10,241)
Other current assets	796	32,599
Accounts payable and accrued expenses	63,101	114,933
Accounts payable and accrued expenses - related party	(74,712)	8,012
Accrued expenses - employee compensation	(21,487)	(4,000)
Accrued expenses payable - officer's compensation	125,303	164,982
Deferred revenue	(2,850)	(17,150)
Net Cash Provided by Operating Activities	218,274	12,924
Cash Flows Used In Investing Activities
Purchases of property and equipment	(6,002)
Cash Flows Provided by Financing Activities
Proceeds from the issuance of common stock		5,000
Net increase in cash	212,272	17,924
Cash, beginning of year	57,906	39,982
Cash, end of year	$ 270,178	$ 57,906

Consolidated Statements of Cas7

Consolidated Statements of Cash Flows (Parenthetical)	1 Months Ended
	Apr. 30, 2015USD ($)
Statement of Cash Flows [Abstract]
Non cash note receivable	$ 72,000

Organization

Organization	12 Months Ended
	May 31, 2016
Organization [Abstract]
ORGANIZATION	NOTE 1 - ORGANIZATION Profit Planners Management, Inc. (the “Company”) was incorporated on January 29, 2009 under the laws of the State of Nevada. The Company derives revenue from management, tax, financial and accounting advisory services mainly through consulting agreements in New York and Florida.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	May 31, 2016
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries: Profit Management, Inc., PPMT Group, Inc., formally Enertel Plus, Inc. and PPMT Strategic Group, Inc. All inter-company balances and transactions have been eliminated in consolidation. Property and equipment Property and equipment consists of computer equipment, which is stated at cost and depreciated using the straight-line method based on an estimated useful life of three years. Depreciation expense from continuing operations totaled $3,051 and $4,159 for the years ended May 31, 2016, and May 31, 2015, respectively. Expenditures for maintenance and repairs are charged to expense as incurred. When an asset is sold or otherwise disposed of, the cost and associated accumulated depreciation are removed from the accounts and the resulting gain or loss is recognized in the statement of operations. Property and equipment are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. An impairment loss is recognized if the carrying amount of the asset exceeds its fair value. Accounts receivable Accounts receivable represent trade obligations from customers that are subject to normal trade collection terms, without discounts. The Company periodically evaluates the collectability of its accounts receivable and considers the need to record or adjust an allowance for doubtful accounts based upon historical collection experience and specific customer information. Balances that remain outstanding after the Company has used reasonable collection efforts are written off through a charge to the valuation allowance and credit to accounts receivable. Actual amounts could vary from the recorded estimates. The Company recorded an allowance for doubtful accounts of $60,705 and $34,079, as of May 31, 2016 and May 31, 2015, respectively. The Company does not require collateral to support customer receivables. Changes in estimates for the allowance for doubtful accounts are made in the period in which such circumstances become known. Revenue recognition The Company’s revenues are derived from management, financial and accounting advisory services. The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when it has persuasive evidence of an arrangement that the services have been rendered to the customer, the sales price is fixed or determinable, and collectability is reasonably assured. The Company’s three largest customers accounted for 22%, 17% and 15% of revenue for the year ended May 31, 2016 and 28%, 12% and 11% of revenue for the year ended May 31, 2015. Deferred Revenue Deferred revenue represents revenues collected but not earned. This is primarily composed of revenue for service contracts where payments are made in advance of services being rendered. Use of estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Income taxes The amount provided for income taxes is based upon the amounts of current and deferred taxes payable or refundable at the date of the financial statements as a result of all events recognized in the financial statements as measured by the provisions of enacted tax laws. The Company evaluates any uncertain tax positions and a loss would be recognized based on management’s assessment of whether a tax benefit is more likely than not to be sustained upon examination by tax authorities. The amount that would be recognized is subject to estimate and management’s assessment of relevant risks, facts and circumstances for each uncertain tax position. To the extent the Company’s assessment of such tax positions changes, the change in estimate is recorded in the period in which the determination is made. The Company reports any tax-related interest and penalties as a component of income tax expense. The Company is subject to federal and state income taxes in which the Company operates. Tax years subject to examination by federal and state jurisdictions include 2012 and after. Financial Instruments The Company’s cash, accounts receivable, accounts payable and accrued expenses are considered financial instruments. The carrying amount of these assets and liabilities approximate their fair value due to their short term nature. Net income (loss) per common share Basic net income (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period. There were no potentially dilutive shares outstanding as of May 31, 2016 and 2015. Recently Issued Accounting Pronouncements In May 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09: Revenue from Contracts with Customers. The standard outlines a five-step model for revenue recognition with the core principle being that a company should recognize revenue when it transfers control of goods or services to customers at an amount that reflects the consideration to which it expects to be entitled in exchange for those goods or services. Companies can choose to apply the standard using either the full retrospective approach or a modified retrospective approach. Under the modified approach, financial statements will be prepared for the year of adoption using the new standard but prior periods presented will not be adjusted. Instead, companies will recognize a cumulative catch-up adjustment to the opening balance of retained earnings. This new guidance is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Early adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. The Company has not yet made a determination been made as to the method of application (full retrospective or modified retrospective). It is too early to assess whether the impact of the adoption of this new guidance will have a material impact on the Company's results of operations, financial position or cash flows. In November 2015, the FASB issued ASU 2015-17 : Balance Sheet Classification of Deferred Taxes : ASU 2015-2017, requires all deferred tax assets and liabilities, and related valuation allowance, to be classified as noncurrent on the Company’s consolidated balance sheet. ASU 2015-17 is effective for public business in fiscal years beginning after December 15, 2016, including interim periods within that reporting period. The Company elected to early adopt the new standard for the current reporting period, which is permitted; however, as the Company’s net deferred tax assets are fully reserved with a valuation allowance, there was no impact on the Company’s consolidated balance sheet as of May 31, 2016 or 2015. In February 2016, the FASB issued ASU 2016-02: Leases (Topic 842). ASU 2016-02 supersedes FASB ASC Topic 840, Leases, and makes confirming amendments to GAAP. ASU 2016-02 requires, among other changes to the lease accounting guidance, lessees to recognize most leases on balance sheet via a right of use asset and lease liability, and additional qualitative and quantitative disclosures. ASU 2016-02 is effective for public businesses in fiscal years beginning after December 15, 2018, including interim period within that reporting period. The Company is currently evaluating the effect this new standard will have on its consolidated financial statements. The Company does not expect the adoption of any other recently issued accounting standards to have a material impact on its consolidated results of operations, financials position or cash flow.

Related Party Transactions

Related Party Transactions	12 Months Ended
	May 31, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 3 - RELATED PARTY TRANSACTIONS The Company had accrued officer’s compensation expense payable to the CEO, who has a controlling ownership interest in the Company. The compensation obligations owed to the CEO totaled $592,210 and $466,907 as of May 31, 2016 and 2015, respectively. In April, 2015 the Company’s CEO assumed the $72,000 note plus accrued interest related to the sale of Organic Innovations. The compensation obligation to the CEO was reduced by $77,745.

Income Taxes

Income Taxes	12 Months Ended
	May 31, 2016
Income Taxes [Abstract]
INCOME TAXES	NOTE 4 - INCOME TAXES For tax purposes as of May 31, 2016, the Company has United States federal and state (New York and Florida) net operating loss (NOL) carryovers which are available to offset future taxable income These NOL carryovers expire follows: Federal State Fiscal Year Fiscal Year of Expiration Amount Fiscal Year of Expiration Amount 2011 $ - 2031 $ 62,389 2012 - 2032 50,280 2014 2034 225,808 2034 89,370 2015 2035 125,944 2035 127,018 $ 351,752 $ 329,057 Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Components of the Company’s deferred tax asset are as follows as of May 31: 2016 2015 Deferred tax asset - net operating loss carryovers $ 72,506 $ 117,589 Deferred tax asset – allowance for doubtful accounts 12,748 7,157 Deferred tax asset - accrued expenses 124,364 141,865 Valuation allowance (209,618 ) (266,611 ) Net deferred tax asset $ - $ - The Company periodically evaluates whether it is more likely than not that it will generate sufficient taxable income to realize the deferred income tax asset. The ultimate realization of this asset is dependent upon the generation of future taxable income sufficient to offset the related deductions. At the present time, management cannot presently determine when the Company will be able to generate sufficient taxable income to realize the deferred tax asset; accordingly, a valuation allowance has been established to offset the assets. The net change in valuation allowance was a decrease of $56,993 in 2016 and an increase of $59,524 in 2015. The reconciliation of income tax benefit attributable to continuing operations computed at the U.S. federal statutory tax rates to the income tax benefit recorded is as follows: Year Ended May 31, 2016 2015 Income tax at U.S. statutory rate of 15% $ 19,305 $ (43,658 ) State income taxes, net of federal benefit 7,722 (15,866 ) Change in estimate 29,966 - (Decrease) Increase in valuation allowance (56,993 ) 59,524 Income tax benefit $ - $ -

Leases

Leases	12 Months Ended
	May 31, 2016
Leases [Abstract]
LEASES	NOTE 5 - LEASES In March 2015 the lease agreement for office space in Manhattan, NY was made on a month-to-month basis with a monthly rent of $6,000. The Company has an office in Miami, Florida under a short-term lease with monthly rent of $630. Rent expense for the Company totaled $79,685 and $55,417, for the years ended May 31, 2016 and 2015, respectively.

Equity

Equity	12 Months Ended
	May 31, 2016
Equity [Abstract]
EQUITY	NOTE 6 – EQUITY On April 24, 2015, the Company’s Board of Directors approved a One (1) for Ten (10) reverse stock split of the Registrant’s authorized and issued and outstanding par value $.001 per share common stock (the “Reverse Stock Split”). Under the terms of the Reverse Stock Split, (i) each Ten (10) shares of common stock held by the Registrant’s shareholders shall be reclassified and converted to One (1) common share, (ii) the number of shares of common stock authorized by the Registrant’s Articles of Incorporation shall be reduced from 500,000,000 shares to 50,000,000 shares. All periods presented in the accompanying consolidated financial statements have been retroactively adjusted to reflect the Reverse Stock Split. During October 2014, the Company entered in an agreement with an accredited investor whereby the Company issued 25,000 shares of common stock at a price of $0.20 per share for total proceeds of $5,000.

Contingent Employee Bonus

Contingent Employee Bonus	12 Months Ended
	May 31, 2016
Contingent Employee Bonus [Abstract]
CONTINGENT EMPLOYEE BONUS	NOTE 7- CONTINGENT EMPLOYEE BONUS On January 1, 2013, the Company entered into a compensation agreement with an employee that provides for a bonus based upon certain performance requirements. Since inception of the compensation agreement, management has evaluated the results of the employee’s performance and determined that the likelihood of payment would be remote as the employee did not meet the minimum performance requirements. The employee and management settled with the employee for a $130,000 bonus for past services. $25,487 has been paid out related to the bonus as of May 31, 2016.

Summary of Significant Accoun15

Summary of Significant Accounting Policies (Policies )	12 Months Ended
	May 31, 2016
Summary of Significant Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries: Profit Management, Inc., PPMT Group, Inc., formally Enertel Plus, Inc. and PPMT Strategic Group, Inc. All inter-company balances and transactions have been eliminated in consolidation.
Property and equipment	Property and equipment Property and equipment consists of computer equipment, which is stated at cost and depreciated using the straight-line method based on an estimated useful life of three years. Depreciation expense from continuing operations totaled $3,051 and $4,159 for the years ended May 31, 2016, and May 31, 2015, respectively. Expenditures for maintenance and repairs are charged to expense as incurred. When an asset is sold or otherwise disposed of, the cost and associated accumulated depreciation are removed from the accounts and the resulting gain or loss is recognized in the statement of operations. Property and equipment are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. An impairment loss is recognized if the carrying amount of the asset exceeds its fair value.
Accounts receivable	Accounts receivable Accounts receivable represent trade obligations from customers that are subject to normal trade collection terms, without discounts. The Company periodically evaluates the collectability of its accounts receivable and considers the need to record or adjust an allowance for doubtful accounts based upon historical collection experience and specific customer information. Balances that remain outstanding after the Company has used reasonable collection efforts are written off through a charge to the valuation allowance and credit to accounts receivable. Actual amounts could vary from the recorded estimates. The Company recorded an allowance for doubtful accounts of $60,705 and $34,079, as of May 31, 2016 and May 31, 2015, respectively. The Company does not require collateral to support customer receivables. Changes in estimates for the allowance for doubtful accounts are made in the period in which such circumstances become known.
Revenue recognition	Revenue recognition The Company’s revenues are derived from management, financial and accounting advisory services. The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when it has persuasive evidence of an arrangement that the services have been rendered to the customer, the sales price is fixed or determinable, and collectability is reasonably assured. The Company’s three largest customers accounted for 22%, 17% and 15% of revenue for the year ended May 31, 2016 and 28%, 12% and 11% of revenue for the year ended May 31, 2015.
Deferred Revenue	Deferred Revenue Deferred revenue represents revenues collected but not earned. This is primarily composed of revenue for service contracts where payments are made in advance of services being rendered.
Use of estimates	Use of estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Income taxes	Income taxes The amount provided for income taxes is based upon the amounts of current and deferred taxes payable or refundable at the date of the financial statements as a result of all events recognized in the financial statements as measured by the provisions of enacted tax laws. The Company evaluates any uncertain tax positions and a loss would be recognized based on management’s assessment of whether a tax benefit is more likely than not to be sustained upon examination by tax authorities. The amount that would be recognized is subject to estimate and management’s assessment of relevant risks, facts and circumstances for each uncertain tax position. To the extent the Company’s assessment of such tax positions changes, the change in estimate is recorded in the period in which the determination is made. The Company reports any tax-related interest and penalties as a component of income tax expense. The Company is subject to federal and state income taxes in which the Company operates. Tax years subject to examination by federal and state jurisdictions include 2012 and after.
Financial Instruments	Financial Instruments The Company’s cash, accounts receivable, accounts payable and accrued expenses are considered financial instruments. The carrying amount of these assets and liabilities approximate their fair value due to their short term nature.
Net income (loss) per common share	Net income (loss) per common share Basic net income (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period. There were no potentially dilutive shares outstanding as of May 31, 2016 and 2015.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In May 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09: Revenue from Contracts with Customers. The standard outlines a five-step model for revenue recognition with the core principle being that a company should recognize revenue when it transfers control of goods or services to customers at an amount that reflects the consideration to which it expects to be entitled in exchange for those goods or services. Companies can choose to apply the standard using either the full retrospective approach or a modified retrospective approach. Under the modified approach, financial statements will be prepared for the year of adoption using the new standard but prior periods presented will not be adjusted. Instead, companies will recognize a cumulative catch-up adjustment to the opening balance of retained earnings. This new guidance is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Early adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. The Company has not yet made a determination been made as to the method of application (full retrospective or modified retrospective). It is too early to assess whether the impact of the adoption of this new guidance will have a material impact on the Company's results of operations, financial position or cash flows. In November 2015, the FASB issued ASU 2015-17 : Balance Sheet Classification of Deferred Taxes : ASU 2015-2017, requires all deferred tax assets and liabilities, and related valuation allowance, to be classified as noncurrent on the Company’s consolidated balance sheet. ASU 2015-17 is effective for public business in fiscal years beginning after December 15, 2016, including interim periods within that reporting period. The Company elected to early adopt the new standard for the current reporting period, which is permitted; however, as the Company’s net deferred tax assets are fully reserved with a valuation allowance, there was no impact on the Company’s consolidated balance sheet as of May 31, 2016 or 2015. In February 2016, the FASB issued ASU 2016-02: Leases (Topic 842). ASU 2016-02 supersedes FASB ASC Topic 840, Leases, and makes confirming amendments to GAAP. ASU 2016-02 requires, among other changes to the lease accounting guidance, lessees to recognize most leases on balance sheet via a right of use asset and lease liability, and additional qualitative and quantitative disclosures. ASU 2016-02 is effective for public businesses in fiscal years beginning after December 15, 2018, including interim period within that reporting period. The Company is currently evaluating the effect this new standard will have on its consolidated financial statements. The Company does not expect the adoption of any other recently issued accounting standards to have a material impact on its consolidated results of operations, financials position or cash flow.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	May 31, 2016
Income Taxes [Abstract]
Summary of federal net operating loss carryovers available to offset future taxable income	Federal State Fiscal Year Fiscal Year of Expiration Amount Fiscal Year of Expiration Amount 2011 $ - 2031 $ 62,389 2012 - 2032 50,280 2014 2034 225,808 2034 89,370 2015 2035 125,944 2035 127,018 $ 351,752 $ 329,057
Components of deferred tax asset	2016 2015 Deferred tax asset - net operating loss carryovers $ 72,506 $ 117,589 Deferred tax asset – allowance for doubtful accounts 12,748 7,157 Deferred tax asset - accrued expenses 124,364 141,865 Valuation allowance (209,618 ) (266,611 ) Net deferred tax asset $ - $ -
Reconciliation of income tax benefit attributable to continuing operations computed at U.S. federal statutory tax rates to income tax	Year Ended May 31, 2016 2015 Income tax at U.S. statutory rate of 15% $ 19,305 $ (43,658 ) State income taxes, net of federal benefit 7,722 (15,866 ) Change in estimate 29,966 - (Decrease) Increase in valuation allowance (56,993 ) 59,524 Income tax benefit $ - $ -

Summary of Significant Accoun17

Summary of Significant Accounting Policies (Details)	12 Months Ended
	May 31, 2016USD ($)INF	May 31, 2015USD ($)INF
Summary of Significant Accounting Policies (Textual)
Depreciation expense from continuing operations	$ 3,051	$ 4,159
Allowancre for doubtful accounts	$ 60,705	$ 34,079
Property, plant and equipment, depreciation method	Straight-line method
Property, plant and equipment, estimated useful life	3 years
Revenue [Member]
Summary of Significant Accounting Policies (Textual)
Number of customers | INF	3	3
Revenue [Member] | Customer One [Member]
Summary of Significant Accounting Policies (Textual)
Concentration risk, percentage	22.00%	28.00%
Revenue [Member] | Customer Two [Member]
Summary of Significant Accounting Policies (Textual)
Concentration risk, percentage	17.00%	12.00%
Revenue [Member] | Customer Three [Member]
Summary of Significant Accounting Policies (Textual)
Concentration risk, percentage	15.00%	11.00%

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	May 31, 2016	May 31, 2015	Apr. 30, 2015
Related Party Transactions (Textual)
Accrued expenses - officer's compensation	$ 592,210	$ 466,907
CEO [Member]
Related Party Transactions (Textual)
Accrued expenses - officer's compensation	$ 592,210	$ 466,907	$ 77,745
Notes receivable			$ 72,000

Income Taxes (Details)

Income Taxes (Details)	12 Months Ended
	May 31, 2016USD ($)
Federal [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryovers, Amount	$ 351,752
Federal [Member] | 2011 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryovers, Amount
Federal [Member] | 2012 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryovers, Amount
Federal [Member] | 2014 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryovers, Fiscal Year of Expiration	May 31, 2034
Net operating loss carryovers, Amount	$ 225,808
Federal [Member] | 2015 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryovers, Fiscal Year of Expiration	May 31, 2035
Net operating loss carryovers, Amount	$ 125,944
State [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryovers, Amount	$ 329,057
State [Member] | 2011 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryovers, Fiscal Year of Expiration	May 31, 2031
Net operating loss carryovers, Amount	$ 62,389
State [Member] | 2012 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryovers, Fiscal Year of Expiration	May 31, 2032
Net operating loss carryovers, Amount	$ 50,280
State [Member] | 2014 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryovers, Fiscal Year of Expiration	May 31, 2034
Net operating loss carryovers, Amount	$ 89,370
State [Member] | 2015 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryovers, Fiscal Year of Expiration	May 31, 2035
Net operating loss carryovers, Amount	$ 127,018

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	May 31, 2016	May 31, 2015
Income Taxes [Abstract]
Deferred tax asset - net operating loss carryovers	$ 72,506	$ 117,589
Deferred tax asset - allowance for doubtful accounts	12,748	7,157
Deferred tax asset - accrued expenses	124,364	141,865
Valuation allowance	(209,618)	(266,611)
Net deferred tax asset

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($)	12 Months Ended
	May 31, 2016	May 31, 2015
Income Taxes [Abstract]
Income tax at U.S. statutory rate of 15%	$ 19,305	$ (43,658)
State income taxes, net of federal benefit	7,722	(15,866)
Change in estimate	29,966
(Decrease) Increase in valuation allowance	(56,993)	59,524
Income tax benefit

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	12 Months Ended
	May 31, 2016	May 31, 2015
Income Taxes (Textual)
Net change in valuation allowance	$ 56,993	$ 59,524
Income tax at U.S. statutory rate, Percent	15.00%	15.00%

Leases (Details)

Leases (Details) - USD ($)	1 Months Ended	12 Months Ended
	Mar. 31, 2015	May 31, 2016	May 31, 2015
Lease (Textual)
Monthly rent for office space		$ 79,685	$ 55,417
Manhattan, Ny [Member]
Lease (Textual)
Monthly rent for office space	$ 6,000
Miami, Florida [Member]
Lease (Textual)
Monthly rent for office space	$ 630

Equity (Details)

Equity (Details) - USD ($)	Apr. 24, 2015	Oct. 31, 2014	May 31, 2016	May 31, 2015
Equity (Textual)
Proceeds from the issuance of common stock				$ 5,000
Board of Directors [Member]
Equity (Textual)
Reverse stock split, Description	Company's Board of Directors approved a One (1) for Ten (10) reverse stock split of the Registrant's authorized and issued and outstanding par value $.001 per share common stock (the "Reverse Stock Split"). Under the terms of the Reverse Stock Split, (i) each Ten (10) shares of common stock held by the Registrant's shareholders shall be reclassified and converted to One (1) common share, (ii) the number of shares of common stock authorized by the Registrant's Articles of Incorporation shall be reduced from 500,000,000 shares to 50,000,000 shares.
Accredited investor [Member]
Equity (Textual)
Common stock shares issued		25,000
Proceeds from the issuance of common stock		$ 5,000
Common stock, price per share		$ 0.20

Contingent Employee Bonus (Deta

Contingent Employee Bonus (Details)	May 31, 2016USD ($)
Contingent Employee Bonus (Textual)
Accrued compensation	$ 25,487
Deferred Bonus [Member]
Contingent Employee Bonus (Textual)
Accrued compensation	$ 130,000