Drug Free Solution (DSOL) 10-Q 15 Oct 13 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Aug. 31, 2013	Oct. 14, 2013
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	31-Aug-13
Trading Symbol	dmax
Entity Registrant Name	Living Breath Project, Inc.
Entity Central Index Key	1521065
Current Fiscal Year End Date	-26
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		28,642,913
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q1

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Aug. 31, 2013	31-May-13
CURRENT ASSETS:
Cash	$1,729	$8,157
Total Current Assets	1,729	8,157
PROPERTY AND EQUIPMENT
Property and equipment	4,866	4,866
Accumulated depreciation	-1,471	-1,228
Property and equipment, net	3,395	3,638
Total Assets	5,124	11,795
CURRENT LIABILITIES:
Accounts payable	63,874	20,855
Accrued expenses and other current liabilities	4,030	41,730
Deposits from stockholder	38,500	0
Total Current Liabilities	106,404	62,585
Total Liabilities	106,404	62,585
STOCKHOLDERS' EQUITY (DEFICIT):
Preferred stock par value $0.001: 10,000,000 shares authorized; none issued or outstanding	0	0
Common stock par value $0.001: 200,000,000 shares authorized; 28,642,913 shares issued and outstanding,	28,643	28,643
Additional paid-in capital	1,303,047	1,303,047
Deficit accumulated during the development stage	-1,432,970	-1,382,480
Total Stockholders' Equity (Deficit)	-101,280	-50,790
Total Liabilities and Stockholders' Equity (Deficit)	$5,124	$11,795

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Aug. 31, 2013	31-May-13
Preferred Stock, Par Value Per Share	$0.00	$0.00
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Common Stock, Par Value Per Share	$0.00	$0.00
Common Stock, Shares Authorized	200,000,000	200,000,000
Common Stock, Shares, Issued	28,642,913	28,642,913
Common Stock, Shares, Outstanding	28,642,913	28,642,913

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended		92 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013
Operating Expenses
Filming and incubator cost	$38,498	$23,280	$293,790
Professional fees	10,374	134,151	540,509
Travel expenses	0	45,649	211,304
General and administrative expenses	1,618	51,984	310,217
Total operating expenses	50,490	255,064	1,355,820
Loss from Operations	-50,490	-255,064	-1,355,820
Other (Income) Expense
Other (income) expenses	0	0	-2,850
Settlement of claim	0	0	80,000
Other (income) expense, net	0	0	77,150
Loss before Income Tax Provision	-50,490	-255,064	-1,432,970
Income Tax Provision	0	0	0
Net Loss	($50,490)	($255,064)	($1,432,970)
Net Loss per Common Share - Basic and Diluted	$0	($0.01)
Weighted average common shares outstanding: - basic and diluted	28,642,913	18,029,694

Consolidated_Statement_of_Stoc

Consolidated Statement of Stockholders' Equity (Deficit) (USD $)	Common Stock [Member]	Additional Paid-in-Capital [Member]	Deficit Accumulated During the Development Stage [Member]	Total
Beginning Balance at Dec. 27, 2005
Common shares issued to founders upon formation	$18,030	($17,004)		$1,026
Common shares issued to founders upon formation (Shares)	18,029,694
Net loss			-1,026	-1,026
Ending Balance at May. 31, 2011	18,030	-17,004	-1,026
Ending Balance (Shares) at May. 31, 2011	18,029,694
Contributed capital		645,611		645,611
Net loss			-625,586	-625,586
Ending Balance at May. 31, 2012	18,030	628,607	-626,612	20,025
Beginning Balance (Shares) at May. 31, 2012	18,029,694
Contributed capital		376,834		376,834
Reverse acqusition adjustment	10,305	-10,305
Reverse acqusition adjustment (Shares)	10,305,000
Issuance of common shares for cash at $1.00 per share	308	307,911		308,219
Issuance of common shares for cash at $1.00 per share (Shares)	308,219
Net loss			-755,868	-755,868
Ending Balance at May. 31, 2013	28,643	1,303,047	-1,382,480	-50,790
Ending Balance (Shares) at May. 31, 2013	28,642,913
Net loss			-50,490	-50,490
Ending Balance at Aug. 31, 2013	$28,643	$1,303,047	($1,432,970)	($101,280)
Ending Balance (Shares) at Aug. 31, 2013	28,642,913

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	3 Months Ended		92 Months Ended
	Aug. 31, 2013	Aug. 31, 2012	Aug. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	($50,490)	($255,064)	($1,432,970)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation expense	243	243	1,471
Changes in operating assets and liabilities:
Accounts payable	43,019	0	63,874
Accrued expenses and other current liabilities	-37,700	0	4,030
Net cash used in operating activities	-44,928	-254,821	-1,363,595
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	0	0	-4,866
Net cash used in investing activities	0	0	-4,866
CASH FLOWS FROM FINANCING ACTIVITIES:
Deposits from stockholder	38,500	0	38,500
Proceeds from sale of equity units	0	0	308,219
Capital contribution	0	243,719	1,023,471
Net cash provided by financing activities	38,500	243,719	1,370,190
Effect of exchange rate changes on cash	0	0	0
Net change in cash	-6,428	-11,102	1,729
Cash at beginning of the period	8,157	15,415	0
Cash at end of the period	1,729	4,313	1,729
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:
Interest paid	0	0	0
Income tax paid	$0	$0	$0

Organization_and_Operations

Organization and Operations	3 Months Ended
	Aug. 31, 2013
Organization and Operations [Text Block]	Note 1 – Organization and Operations
	Living Breath Project, Inc. (Formerly Dilmax Corp.)
	Living Breath Project, Inc. (“the Company”) was incorporated under the laws of the State of Nevada on April 14, 2011 as Dilmax Corp. The Company’s original business was on-line distribution of music for fitness.
	On October 1, 2012, Genie O’Malley acquired 8,100,000 shares of the Company’s common stock, par value $0.001 per share (the Common Stock”), resulting in a change of control of the Company. Also, on October 1, 2012, Clear Mind Technology Corp., a company owned and controlled by Ms. O’Malley, acquired approximately 735,000 shares of the Company’s Common Stock from twenty-six non-affiliated shareholders.
	On November 6, 2012, the Company amended its Articles of Incorporation to (i) change its name to Living Breath Project, Inc., (ii) increase the number of its authorized shares of capital stock from 75,000,000 to 210,000,000 shares of which (a) 200,000,000 shares were designated common stock, par value $0.001 per share and (b) 10,000,000 were designated preferred stock, par value $0.001 per share, and (iii) effectuated a three-for-one forward-split of its Common Stock for shareholders of record as of November 6, 2012.
	iBreathe, Inc.
	iBreathe, Inc. ("iBreathe”) was incorporated on December 27, 2005 under the laws of the State of Delaware. On July 9, 2008, iBreathe was re-domiciled as a Minnesota corporation by virtue of a merger with iBreathe, Inc., a Minnesota corporation.
	Acquisition of iBreathe, Inc. Treated as a Reverse Acquisition
	On November 6, 2012, the Company consummated an Agreement and Plan of Merger (the “Agreement”) with iBreathe, Inc., a Minnesota corporation (“iBreathe”) whereby iBreathe merged with and into the Company (the “Merger”) in exchange for an aggregate of 18,029,694 shares ( 6,009,898 pre-split shares) (the “Merger Shares”) of the Company’s newly issued shares of Common Stock. The shares issued represented approximately 63.6% of the issued and outstanding common stock immediately after the consummation of the Acquisition Agreement.
	As a result of the controlling financial interest of the former stockholder of iBreathe, for financial statement reporting purposes, the merger between the Company and iBreathe has been treated as a reverse acquisition with iBreathe deemed the accounting acquirer and the Company deemed the accounting acquiree under the acquisition method of accounting in accordance with section 805 - 10 - 55 of the FASB Accounting Standards Codification. The reverse acquisition is deemed a capital transaction and the net assets of iBreathe (the accounting acquirer) are carried forward to the Company (the legal acquirer and the reporting entity) at their carrying value before the acquisition. The acquisition process utilizes the capital structure of the Company and the assets and liabilities of iBreathe which are recorded at their historical cost. The equity of the Company is the historical equity of iBreathe retroactively restated to reflect the number of shares issued by the Company in the transaction.
	Following the Merger, the Company adopted the business plan of iBreathe to provide proprietary and integrated products, services, education and film that can assist individuals to awaken stillness, direction, health and all over well-being using cleansing language of life. The Company has also been developing its website, product distribution procedures, and social media plan. The Company also intends to undertake a global research initiative studying the benefits of cleansing emotions individually and how this process can motivate change, healing and support within communities. The Company is an organization which is deeply passionate about recidivism, those who suffer within it and how communities can become free of the financial and emotional burdens presented by recidivism.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Aug. 31, 2013
Summary of Significant Accounting Policies [Text Block]	Note 2 – Summary of Significant Accounting Policies
	The Management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application. Critical accounting policies and practices are those that are both most important to the portrayal of the Company’s financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company’s significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.
	Basis of Presentation - Unaudited Interim Financial Information
	The accompanying unaudited interim consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (“SEC”) to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Interim results are not necessarily indicative of the results for the full year. These unaudited interim consolidated financial statements should be read in conjunction with the consolidated financial statements of the Company for the fiscal year ended May 31, 2013 and notes thereto contained in the Company’s Annual Report on Form 10-K filed with the SEC on September 27, 2013.
	Fiscal Year End
	The Company elected May 31st as its fiscal year ending date.
	Use of Estimates and Assumptions
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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.
	Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.
	Management regularly reviews its estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, if deemed appropriate, those estimates are adjusted accordingly.
	Actual results could differ from those estimates.
	Principles of Consolidation
	The Company applies the guidance of Topic 810 “Consolidation” of the FASB Accounting Standards Codification to determine whether and how to consolidate another entity. Pursuant to ASC Paragraph 810-10-15-10 all majority-owned subsidiaries—all entities in which a parent has a controlling financial interest—shall be consolidated except (1) when control does not rest with the parent, the majority owner; (2) if the parent is a broker-dealer within the scope of Topic 940 and control is likely to be temporary; (3) consolidation by an investment company within the scope of Topic 946 of a non-investment-company investee. Pursuant to ASC Paragraph 810-10-15-8 the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, of more than 50 percent of the outstanding voting shares of another entity is a condition pointing toward consolidation. The power to control may also exist with a lesser percentage of ownership, for example, by contract, lease, agreement with other stockholders, or by court decree. The Company consolidates all less-than-majority-owned subsidiaries, if any, in which the parent’s power to control exists.
	The Company's consolidated subsidiary and/or entity is as follows:
	Name of consolidated subsidiary	State or other jurisdiction of	Date of incorporation or formation	Attributable
	or entity	incorporation or organization	(date of acquisition, if applicable)	interest
	iBreathe, Inc.	The State of Minnesota	27-Dec-05	100%
	The consolidated financial statements include all accounts of the Company as of August 31, 2013 and for the reporting period then ended and iBreathe as of August 31, 2013 and 2012 and for the reporting periods then ended.
	All inter-company balances and transactions have been eliminated.
	Development Stage Company
	The Company is a development stage company as defined by section 915 - 10 - 20 of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification. The Company is still devoting substantially all of its efforts on establishing the business and still qualifies as a development stage company. All losses accumulated since inception have been considered as part of the Company’s development stage activities.
	Fair Value of Financial Instruments
	The carrying amount of the Company’s financial assets and liabilities, such as cash, accounts payable, accrued expense and other current liabilities, approximate their fair values because of the short maturity of the instrument.
	Cash Equivalents
	The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.
	Property and Equipment
	Property and equipment is recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the assets estimated useful lives. Upon sale or retirement, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations.
	Income Tax Provision
	Uncertain Tax Positions
	The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the provisions of Section 740 - 10 - 25 for the interim period ended August 31, 2013 or 2012.
	Net Income (Loss) per Common Share
	Net income (loss) per common share is computed pursuant to section 260 - 10 - 45 of the FASB Accounting Standards Codification. Basic net income (loss) per common 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 common 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 the period to reflect the potential dilution that could occur from common shares issuable through stock options and warrants.
	There were no potentially dilutive shares outstanding for the interim period ended August 31, 2013 or 2012.
	Recently Issued Accounting Pronouncements
	Management does not believe that any recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

Going_Concern

Going Concern	3 Months Ended
	Aug. 31, 2013
Going Concern [Text Block]	Note 3 – Going Concern
	The consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.
	As reflected in the consolidated financial statements, the Company had a deficit accumulated during the development stage at August 31, 2013, a net loss and net cash used in operating activities for the interim period then ended. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company has funded its operations since inception with the proceeds from the issuance of common stock and capital contributions.
	While the Company is attempting to commence operations, further implement its business plan and generate sufficient revenues, the Company’s cash position, if any, may not be sufficient enough to support the Company’s daily operations. Management intends to raise additional funds by way of a public or private offering. Management believes that the actions presently being taken to further implement its business plan and generate sufficient revenues provide the opportunity for the Company to continue as a going concern. While the Company believes in the viability of its strategy to commence operations, further implement its business plan and generate sufficient revenues and in its ability to raise additional funds by way of a public or private offering, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenues and its ability to raise additional funds by way of a public or private offering.
	The consolidated financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Property_and_Equipment

Property and Equipment	3 Months Ended
	Aug. 31, 2013
Property and Equipment [Text Block]	Note 4 – Property and Equipment
	Property and equipment, stated at cost, less accumulated depreciation, consisted of the following:
		Estimated Useful
		Life (Years)		31-Aug-13			31-May-13
	Computer equipment	5		4,866			4,866
	Less accumulated depreciation (ii)			(1,471	)		(1,228	)
			$	3,395		$	3,638
	(i) Depreciation Expense
	Depreciation expense was $243 each for the interim period ended August 31, 2013 and 2012, respectively.

Stockholders_Equity

Stockholders' Equity	3 Months Ended
	Aug. 31, 2013
Stockholders' Equity [Text Block]	Note 5 – Stockholders' Equity
	Shares Authorized
	Upon formation the total number of shares of all classes of capital stock which the Company was authorized to issue was seventy five million (75,000,000) shares with a par value of $0.001, all of which were designated as Common Stock.
	Amendment to the Certificate of Incorporation
	On November 6, 2012, the Company filed a Certificate of Amendment of Certificate of Incorporation, and (i) changed its name to Living Breath Project, Inc.; (ii) increased its total number of shares of all classes of stock which the Company is authorized to issue from Seventy Five Million (75,000,000) shares, inclusive of Seventy Five Million (75,000,000) shares of Common Stock, par value $0.001 per share, to Two Hundred Ten Million (210,000,000) shares, inclusive of (a) Ten Million (10,000,000) shares of Preferred Stock, par value $0.001 per share, and (b) Two Hundred Million (200,000,000) shares of Common Stock, par value $0.001 per share; and (iii) effectuated a 3 -for- 1 (1:3) forward stock split (the “Stock Split”).
	All shares and per share amounts in the consolidated financial statements have been adjusted to give retroactive effect to the Stock Split.
	Common Stock
	Immediately prior to the consummation of the Agreement and Plan of Merger on November 6, 2012, the Company had 10,305,000 common shares issued and outstanding.
	Upon consummation of the Agreement and Plan of Merger on November 6, 2012, the Company issued 18,029,694 shares of its common stock pursuant to the terms and conditions of the Agreement and Plan of Merger.
	Sale of Common Stock or Equity Units
	On February 9, 2012, iBreathe settled a shareholder claim, bought back 120,000 shares of iBreathe's capital stock originally sold for $120,000 for $200,000, resulting in $80,000 in settlement of claim.
	From November 21, 2012 through January 7, 2013, the Company sold 85,419 shares of its common stock for cash at $1.00 per share or $85,419 in cash.
	From March 11, 2013 through May 14, 2013, the Company sold 222,800 shares of its common stock for cash at $1.00 per share or $222,800 in cash.
	Deposits from Stockholder for Acquisition of Common Stock
	From June 14, 2013 through August 22, 2013, a stockholder of the Company deposited $38,500 to acquire shares of the Company’s common stock.

Subsequent_Events

Subsequent Events	3 Months Ended
	Aug. 31, 2013
Subsequent Events [Text Block]	Note 6 – Subsequent Events
	The Company has evaluated all events that occurred after the balance sheet date through the date when the financial statements were issued to determine if they must be reported. The Management of the Company determined that there were certain reportable subsequent event(s) to be disclosed as follows:
	On September 24, 2013, the Company entered into and consummated a Share Exchange Agreement with O’Malley Lifestyle, Inc., a Nevada corporation (“OML”), a related entity, whereby the Company acquired all of the issued and outstanding capital stock of OML solely in exchange for 7,300,000 newly-issued shares of the Company’s common stock. OML is the owner of the Clear Mind™, Clear Mind Technology™, Clear Mind Cognitive Healing Process™, Clear Mind Experience™, iBreathe™ properties and related proprietary service technologies, products and services. At the time of acquisition, OML had no significant assets, liabilities or operations.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Aug. 31, 2013
Basis of Presentation [Policy Text Block]	Basis of Presentation - Unaudited Interim Financial Information
	The accompanying unaudited interim consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (“SEC”) to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Interim results are not necessarily indicative of the results for the full year. These unaudited interim consolidated financial statements should be read in conjunction with the consolidated financial statements of the Company for the fiscal year ended May 31, 2013 and notes thereto contained in the Company’s Annual Report on Form 10-K filed with the SEC on September 27, 2013.
Fiscal Year End [Policy Text Block]	Fiscal Year End
	The Company elected May 31st as its fiscal year ending date.
Use of Estimates and Assumptions [Policy Text Block]	Use of Estimates and Assumptions
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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.
	Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.
	Management regularly reviews its estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, if deemed appropriate, those estimates are adjusted accordingly.
	Actual results could differ from those estimates.
Principles of Consolidation [Policy Text Block]	Principles of Consolidation
	The Company applies the guidance of Topic 810 “Consolidation” of the FASB Accounting Standards Codification to determine whether and how to consolidate another entity. Pursuant to ASC Paragraph 810-10-15-10 all majority-owned subsidiaries—all entities in which a parent has a controlling financial interest—shall be consolidated except (1) when control does not rest with the parent, the majority owner; (2) if the parent is a broker-dealer within the scope of Topic 940 and control is likely to be temporary; (3) consolidation by an investment company within the scope of Topic 946 of a non-investment-company investee. Pursuant to ASC Paragraph 810-10-15-8 the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, of more than 50 percent of the outstanding voting shares of another entity is a condition pointing toward consolidation. The power to control may also exist with a lesser percentage of ownership, for example, by contract, lease, agreement with other stockholders, or by court decree. The Company consolidates all less-than-majority-owned subsidiaries, if any, in which the parent’s power to control exists.
Development Stage Company [Policy Text Block]	Development Stage Company
	The Company is a development stage company as defined by section 915 - 10 - 20 of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification. The Company is still devoting substantially all of its efforts on establishing the business and still qualifies as a development stage company. All losses accumulated since inception have been considered as part of the Company’s development stage activities.
Fair Value of Financial Instruments [Policy Text Block]	Fair Value of Financial Instruments
	The carrying amount of the Company’s financial assets and liabilities, such as cash, accounts payable, accrued expense and other current liabilities, approximate their fair values because of the short maturity of the instrument.
Cash Equivalents [Policy Text Block]	Cash Equivalents
	The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.
Property and Equipment [Policy Text Block]	Property and Equipment
	Property and equipment is recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the assets estimated useful lives. Upon sale or retirement, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations.
Income Tax Provision [Policy Text Block]	Income Tax Provision
	Uncertain Tax Positions
	The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the provisions of Section 740 - 10 - 25 for the interim period ended August 31, 2013 or 2012.
Net Income (Loss) per Common Share [Policy Text Block]	Net Income (Loss) per Common Share
	Net income (loss) per common share is computed pursuant to section 260 - 10 - 45 of the FASB Accounting Standards Codification. Basic net income (loss) per common 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 common 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 the period to reflect the potential dilution that could occur from common shares issuable through stock options and warrants.
Recently Issued Accounting Pronouncements [Policy Text Block]	Recently Issued Accounting Pronouncements
	Management does not believe that any recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Aug. 31, 2013
Schedule of Consolidated Subsidiary Interest [Table Text Block]	Name of consolidated subsidiary	State or other jurisdiction of	Date of incorporation or formation	Attributable
	or entity	incorporation or organization	(date of acquisition, if applicable)	interest
	iBreathe, Inc.	The State of Minnesota	27-Dec-05	100%

Property_and_Equipment_Tables

Property and Equipment (Tables)	3 Months Ended
	Aug. 31, 2013
Schedule of Property, Plant and Equipment [Table Text Block]		Estimated Useful
		Life (Years)		31-Aug-13			31-May-13
	Computer equipment	5		4,866			4,866
	Less accumulated depreciation (ii)			(1,471	)		(1,228	)
			$	3,395		$	3,638

Organization_and_Operations_Na

Organization and Operations (Narrative) (Details) (USD $)	3 Months Ended
	Aug. 31, 2013
Organization And Operations 1	8,100,000
Organization And Operations 2	$0.00
Organization And Operations 3	735,000
Organization And Operations 4	75,000,000
Organization And Operations 5	210,000,000
Organization And Operations 6	200,000,000
Organization And Operations 7	$0.00
Organization And Operations 8	10,000,000
Organization And Operations 9	$0.00
Organization And Operations 10	18,029,694
Organization And Operations 11	6,009,898
Organization And Operations 12	63.60%
Organization And Operations 13	805
Organization And Operations 14	10
Organization And Operations 15	55

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Narrative) (Details)	3 Months Ended
	Aug. 31, 2013
Summary Of Significant Accounting Policies 1	50.00%
Summary Of Significant Accounting Policies 2	915
Summary Of Significant Accounting Policies 3	10
Summary Of Significant Accounting Policies 4	20
Summary Of Significant Accounting Policies 5	740
Summary Of Significant Accounting Policies 6	10
Summary Of Significant Accounting Policies 7	25
Summary Of Significant Accounting Policies 8	260
Summary Of Significant Accounting Policies 9	10
Summary Of Significant Accounting Policies 10	45

Property_and_Equipment_Narrati

Property and Equipment (Narrative) (Details) (USD $)	3 Months Ended
	Aug. 31, 2013
Property And Equipment 1	$243

Stockholders_Equity_Narrative_

Stockholders' Equity (Narrative) (Details) (USD $)	3 Months Ended
	Aug. 31, 2013
Stockholders' Equity 1	-75,000,000
Stockholders' Equity 2	$0.00
Stockholders' Equity 3	-75,000,000
Stockholders' Equity 4	-75,000,000
Stockholders' Equity 5	$0.00
Stockholders' Equity 6	-210,000,000
Stockholders' Equity 7	-10,000,000
Stockholders' Equity 8	$0.00
Stockholders' Equity 9	-200,000,000
Stockholders' Equity 10	$0.00
Stockholders' Equity 11	3
Stockholders' Equity 12	1
Stockholders' Equity 13	10,305,000
Stockholders' Equity 14	18,029,694
Stockholders' Equity 15	120,000
Stockholders' Equity 16	120,000
Stockholders' Equity 17	200,000
Stockholders' Equity 18	80,000
Stockholders' Equity 19	85,419
Stockholders' Equity 20	$1
Stockholders' Equity 21	85,419
Stockholders' Equity 22	222,800
Stockholders' Equity 23	$1
Stockholders' Equity 24	222,800
Stockholders' Equity 25	$38,500

Subsequent_Events_Narrative_De

Subsequent Events (Narrative) (Details)	3 Months Ended
	Aug. 31, 2013
Subsequent Events 1	7,300,000

Schedule_of_Consolidated_Subsi

Schedule of Consolidated Subsidiary Interest (Details)	3 Months Ended
	Aug. 31, 2013
Summary Of Significant Accounting Policies Schedule Of Consolidated Subsidiary Interest 1	100.00%

Schedule_of_Property_Plant_and

Schedule of Property, Plant and Equipment (Details) (USD $)	3 Months Ended
	Aug. 31, 2013
Property And Equipment Schedule Of Property, Plant And Equipment 1	$5
Property And Equipment Schedule Of Property, Plant And Equipment 2	4,866
Property And Equipment Schedule Of Property, Plant And Equipment 3	4,866
Property And Equipment Schedule Of Property, Plant And Equipment 4	-1,471
Property And Equipment Schedule Of Property, Plant And Equipment 5	-1,228
Property And Equipment Schedule Of Property, Plant And Equipment 6	3,395
Property And Equipment Schedule Of Property, Plant And Equipment 7	$3,638