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NOTE 13 - COMMITMENTS AND CONTINGENCIES - (Details Narrative) - USD ($) | 12 Months Ended | 120 Months Ended
--- | --- | ---
Jun. 30, 2018 | Jun. 30, 2017 | Jun. 30, 2016 | Dec. 31, 2027
Rent Expense | $ 4,762,000 | $ 4,505,000 | $ 4,222,000 |
Property Tax Abatement from Suffolk County IDA (dollars) |  |  |  | $ 440,000
Property Tax Abatement from Suffolk County IDA (%) |  |  |  | 50.00%
Employer Contributions to 401(k) Plan | 0 | 0 | $ 0 |
Stipulation agreement with creditors | 193,979 |  |  |
Average Monthly Payment for Stipulation Agreements | 15,859 |  |  |
Recorded sales tax obligations - principal | 2,092,000 |  |  |
Recorded sales tax obligations - interest and penalties | 1,452,000 |  |  |
Reserve for Self-Funded Health Insurance Program | $ 79,000 | $ 92,000 |  |
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 Company's annual stockholders' meeting in April 2000. The ESPP provides for eligible employees to acquire common stock of the Company at 15% discount This plan has not been put into effect as of June 30, 2018. |  |  |
Matt Malek Madison |  |  |  |
Details of Case | Matt Malek Madison v. Fonar Corporation, United States District Court, Northern District of California, was commenced by plaintiff on August 27, 2007 to recover a down payment for a scanner in the amount of $300,000, with interest. The plaintiff sought costs of suit and attorney’s fees as well. The Company answered the complaint and sued the plaintiff for breach of contract in the amount of $450,000. Although down payments are usually expressly non-refundable in the Company’s quotations and agreements, in this case, the quotation contemplated the sale of four scanners, and provided that the deposit would be refundable with interest, if the customer were unable to find suitable locations in the San Francisco Bay area. The issue was whether the customer made a good faith effort to find locations; the Company’s position was that the customer did not. The case went to trial before a judge; the parties submitted post-trial briefs, and judgment was awarded to the plaintiff. The Company appealed the trial court’s decision, but on January 31, 2012, the U.S. Court of Appeals for the 9th Circuit affirmed the lower court’s decision awarding the plaintiff the $300,000 deposit with prejudgment interest from July 1, 2006. The Company sought to have the Court of Appeals reconsider the decision en banc, (by all or a larger number of the judges on the Circuit Court of Appeals), but this was not granted. During October 2016, the Company settled with the plaintiff for $300,000. |  |  |
Settlement of Case (value) | $ 300,000 |  |  |
Jack Shapiro |  |  |  |
Details of Case | Shapiro v. Fonar Corporation, New York Supreme Court, Suffolk County. Previously, The Company and Dr. Shapiro had settled an action commenced in Nassau County under the same name. The amount remaining payable under the settlement agreement according to the Company’s records is $258,400, but the payment and timing of the payment was dependent on obtaining an order for an Upright® MRI Scanner for the Company and the making of installment payments thereunder by the customer. Briefly stated, the balance of $258,400 was and is not yet due. Dr. Shapiro claims that the Company was in breach of the settlement agreement and seeks payment of no less than $307,000 plus interest and attorneys’ fees. The Company believes it has scrupulously observed the terms of the settlement agreement and that Dr. Shapiro’s claims are without merit. The Company answered the Complaint and is now in discovery. The case was settled for $258,400 plus interest on February 18, 2016. |  |  |
Settlement of Case (value) | $ 258,400 |  |  |

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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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