INCOME TAXES (Tables)

12 Months Ended

Jun. 30, 2026

INCOME TAXES [Abstract]

Components of Income Tax Expense


Years Ended June 30,		2026			2025
Current:
Federal		$	2,892		$	5,570
State			8,000			11,912
Deferred			—			—
Total income tax provision (benefit)		$	10,892		$	17,482

Schedule of Unrecognized Tax Benefits


Years Ended June 30,		2026			2025
Beginning balance		$	33,088		$	28,225
Increases related to current year positions related to research and development costs			2,892			4,863
Ending balance		$	35,980		$	33,088

Effective Income Tax Rate Reconciliation


Years Ended June 30,		2026					2025
			Amount		Percent			Amount		Percent
Federal income tax benefit at statutory rate		$	(79,920)		21.0%		$	(171,882)		21.0%
State income tax liability, net of federal income tax effect			8,000		(2.1)%			(28,359)		3.5%
Increase in federal valuation allowance			109,251		(28.7)%			207,876		(25.4)%
Stock option (deduction)			2,515		(0.7)%			(152,407)		18.6%
Tax-exempt increase in officer life insurance cash surrender value			(51,129)		13.4%			(52,603)		6.4%
All other nontaxable or nondeductible items			4,783		(1.3)%			5,565		(0.7)%
R&D credit			(1,841)		0.5%			(6,999)		0.9%
Deferred adjustment related to payroll tax withholding on disqualifying disposition of incentive stock options			-		-			33,665		(4.1)%
State tax rate change			-		-			43,812		(5.3)%
Uncertain tax position			2,278		(0.6)%			4,279		(0.5)%
Decrease in deferred tax assets due to expired options			24,374		(6.4)%			-		-
Decrease in deferred tax assets due to state net operating loss			-		-			119,059		(14.5)%
Other			(7,419)		2.0%			15,476		(1.9)%
Total income tax provision		$	10,892		(2.9)%		$	17,482		(2.0)%

Schedule of Deferred Income Tax Assets and Liabilities


		2026			2025
Deferred income tax assets:
Deferred compensation		$	587,313		$	541,577
Stock-based compensation			3,249			34,315
Accrued expenses and reserves			510,340			498,423
Deferred revenue			111,145			123,766
Federal and state net operating loss carryforwards			8,847,148			8,697,265
IRC Section 174 research and development costs			21,532			127,053
Credit carryforwards			172,678			173,529
Equipment and leasehold improvements			218,076			184,868
Operating lease liability			546,018			618,268
Other			24,225			—
Valuation allowance			(10,503,176)			(10,384,574)
Total deferred income tax assets			538,548			614,490

Deferred income tax liabilities:
Equipment and leasehold improvements			—			—
Operating right-of-use asset			(538,548)			(612,516)
Other			—			(1,974)
Total deferred income tax liabilities			(538,548)			(614,490)
Net deferred income tax assets		$	—		$	—

Schedule of Change in Valuation Allowance


		Balance,			Increase
		beginning			in valuation			Balance,
Years Ended June 30,		of year			allowance			end of year
2026		$	(10,384,574)		$	(118,602)		$	(10,503,176)
2025		$	(10,176,697)		$	(207,877)		$	(10,384,574)