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NOTE 13 - COMMITMENTS AND CONTINGENCIES - (Details Narrative) - USD ($) | 12 Months Ended | 120 Months Ended
--- | --- | ---
Jun. 30, 2019 | Jun. 30, 2018 | Jun. 30, 2017 | Dec. 31, 2028
Rent Expense | $ 4,688,000 | $ 4,762,000 | $ 4,505,000 |
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 | 142,299 |  |  |
Average Monthly Payment for Stipulation Agreements | 15,859 |  |  |
Recorded sales tax obligations - principal | 1,671,000 |  |  |
Recorded sales tax obligations - interest and penalties | 1,054,000 |  |  |
Reserve for Self-Funded Health Insurance Program | 68,000 | $ 79,000 |  |
Stop-Loss Umbrella Policy with 3rd Pary Insurer 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 Company's 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, 2019. |  |  |
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 |  |  |

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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 The Company has received preliminary approval from the Suffolk County IDA on August 27, 2015 of a 50% property tax abatement, valued at $440,000, over a 10 year period commencing January 2017 + References No definition available. + Details
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- Definition Recorded sales tax obligations of interest and penalties. Carrying value as of the balance sheet date of liabilities incurred through that date and payable for statutory sales and use taxes, including value added tax. + References No definition available. + Details
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- Definition The Company has entered into stipulation agreements with a number of its creditors. It is included in other current liabilities and other liabilities on the Company's balance sheet as of June 30. + 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. The reserves are included in Other current liabilities' in the consolidated balance sheets. + References No definition available. + Details
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