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NOTE 13 - COMMITMENTS AND CONTINGENCIES - (Details Narrative) (USD $) | 12 Months Ended
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Jun. 30, 2014 | Jun. 30, 2013
Rent Expense | $ 4,571,000 | $ 4,035,000
Early termination Expense rent |  | 690,000
Employer Contributions to 401(k) Plan |  |
Average Monthly Payment for Stipulation Agreements | 19,552 |
Settlement of Case (value) |  | (755,500)
Recorded sales tax obligations - principal | 2,665,000 |
Recorded sales tax obligations - interest and penalties | 2,374,000 |
Recorded provisions for penalties - Department of Labor and Internal Revenue Service regulations concerning the requirements to file Form 5500 to report activity of its 401K Employee Benefit Plan. | 250,000 |
Reserve for Self-Funded Health Insurance Program | 344,000 |
Stop-Loss Umbrella Policy with 3rd ParyInsurer to Limit Maximum Potential Liability for individual Claims | 100,000 |
2000 Employee Stock Purchase Plan |  |
2000 Employee Stock Purchase Plan (ESPP) | The stockholders of the Company approved the 2000 Employee Stock Purchase Plan (ESPP) at the Companys annual stockholders meeting in April 2000. The ESPP provides for eligible employees to acquire common stock of the Company at a discount, not to exceed 15%. This plan has not been put into effect as of June 30, 2014. |
Golden Triangle |  |
Details of Case | On or about June 30, 2010, one of Fonars customers, Golden Triangle Company, Golden Triangle Company v. Fonar Corporation et al, Plaintiff sought up to $5,000,000. Fonar made a motion to dismiss the complaint, the outcome of which left Plaintiff with only a cause of action for breach of contract. The case was settled in June 2013 for $480,000 in cash and 30,000 shares of Fonars common stock payable in installments. The Company recorded a gain of $755,500 on the statements of income for the year ended June 30, 2013. |
Settlement of Case (value) | 480,000 |
Settlement of Case (shares) | 30,000 |
Jack Shapiro |  |
Details of Case | Jack Shapiro v. Fonar Corporation, July, 2009 to recover $500,000 based on Fonars failure to refund a deposit on an MRI scanner and termination of plaintiffs sales representative agreement. During the year ended June 30, 2013 the case has been settled for $323,000 payable in installments, subject to the plaintiff obtaining a sale for Fonar and the payment of installments of the purchase price by the customer. |
Settlement of Case (value) | 323,000 |
Matt Malek Madison |  |
Details of Case | Matt Malek Madison v. Fonar Corporation, August 27, 2007 to recover a down payment for a scanner in the amount of $300,000, with interest. Fonar answered the complaint and sued the plaintiff for breach of contract in the amount of $450,000. Although the case has been concluded, the plaintiff has not taken any steps to collect the judgment. As of June 30, 2014 and 2013, $300,000 was included in the Companys accrued expenses. |
Settlement of Case (value) | 300,000 |
Bonutti Research and Bolt MRI Technology |  |
Details of Case | Bonutti Research v. Fonar Corporation, Bonutti Research filed a patent infringement action in the U.S. District Court for the Eastern District Court of New York, The parties have settled the case for $150,000 payable by Fonar in twelve installments and certain licenses and covenants not to sue. The $150,000 has been recorded in the Companys consolidated statements of income for the year ended June 30, 2014. In Bolt MRI Technologies v. Fonar Corporation, The settlement of the Bonutti case covers this case as well. |
Settlement of Case (value) | $ 150,000 |

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- Definition The Company has entered into stipulation agreements with a number of its creditors that in the aggregate total $305,916, which is included in other current liabilities and other liabilities on the Companys balance sheet as of June 30, 2014. The monthly payments total $19,552. + References No definition available. + Details
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- Definition The stockholders of the Company approved the 2000 Employee Stock Purchase Plan (ESPP) at the Companys annual stockholders meeting in April 2000. The ESPP provides for eligible employees to acquire common stock of the Company at a discount, not to exceed 15%. This plan has not been put into effect as of June 30, 2014. + References No definition available. + Details
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- Definition Recorded Provisions For Penalties Department Of Labor And Internal Revenue Service Regulations Concerning Requirements To File Form 5500 To Report Activity Of Its 401K Employee Benefit Plan. + References No definition available. + Details
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- Definition The Company maintains a self-funded health insurance program with a stop-loss umbrella policy with a third party insurer to limit the maximum potential liability for individual claims to $100,000 per person and for a maximum potential claim liability based on member enrollment. With respect to this program, the Company considers historical and projected medical utilization data when estimating its health insurance program liability and related expense. As of June 30, 2014 and 2013, the Company had approximately $344,000 and $0, respectively, in reserve for its self-funded health insurance programs. The reserves are included in “Other current liabilities” in the consolidated balance sheets. + References No definition available. + Details
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