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INCOME TAXES (Tables) | 12 Months Ended
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Jun. 30, 2025
INCOME TAXES [Abstract] |
Components of Income Tax (Benefit) Provision |
Years Ended June 30, |  | 2025 |  | 2024
Current: |  |  |  |  |  |
Federal |  | $ | 5,570 |  | $ | (81,278)
State |  |  | 11,912 |  |  | 7,674
Deferred |  |  | — |  |  | —
Total income tax provision (benefit) |  | $ | 17,482 |  | $ | (73,604)
Effective Income Tax Rate Reconciliation |
Years Ended June 30, |  | 2025 |  | 2024
Federal income tax benefit at statutory rate |  | $ | (171,882) |  | $ | (214,457)
State income tax liability, net of federal income tax effect |  |  | (28,359) |  |  | (41,386)
Increase in valuation allowance |  |  | 207,877 |  |  | 270,679
Stock option (deduction) |  |  | (152,407) |  |  | (243)
All other permanent items |  |  | (47,104) |  |  | (45,299)
R&D credit |  |  | (6,999) |  |  | (25,459)
Return-to-provision adjustment |  |  | 3,411 |  |  | (81,738)
Deferred adjustment related to payroll tax withholding on disqualifying disposition of incentive stock options |  |  | 33,665 |  |  | 110,906
State tax rate change |  |  | 43,812 |  |  | (55,248)
Uncertain tax position |  |  | 4,279 |  |  | 2,593
Deferred adjustment related to state net operating loss |  |  | 119,059 |  |  | —
Other |  |  | 12,130 |  |  | 6,048
Total income tax provision (benefit) |  | $ | 17,482 |  | $ | (73,604)
Schedule of Deferred Income Tax Assets and Liabilities |
|  | 2025 |  | 2024
Deferred income tax assets: |  |  |  |  |  |
Deferred compensation |  | $ | 541,577 |  | $ | 523,785
Stock-based compensation |  |  | 34,315 |  |  | 76,532
Accrued expenses and reserves |  |  | 498,423 |  |  | 501,736
Deferred revenue |  |  | 123,766 |  |  | 102,519
Federal and state net operating loss carryforwards |  |  | 8,697,265 |  |  | 8,508,548
IRC Section 174 research and development costs |  |  | 127,053 |  |  | 116,204
Credit carryforwards |  |  | 173,529 |  |  | 184,406
Equipment and leasehold improvements |  |  | 184,868 |  |  | 159,648
Operating lease liability |  |  | 618,268 |  |  | 696,026
Valuation allowance |  |  | (10,384,574) |  |  | (10,176,697)
Total deferred income tax assets |  |  | 614,490 |  |  | 692,707
Deferred income tax liabilities: |  |  |  |  |  |
Operating right-of-use asset |  |  | (612,516) |  |  | (692,028)
Other |  |  | (1,974) |  |  | (679)
Total deferred income tax liabilities |  |  | (614,490) |  |  | (692,707)
Net deferred income tax assets |  | $ | — |  | $ | —
Schedule of Change in Valuation Allowance |
|  | Balance, |  | Decrease (Increase) |  |  |
|  | beginning |  | in valuation |  | Balance,
Years Ended June 30, |  | of year |  | allowance |  | end of year
2025 |  | $ | (10,176,697) |  | $ | (207,877) |  | $ | (10,384,574)
2024 |  | $ | (9,906,018) |  | $ | (270,679) |  | $ | (10,176,697)

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