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Self-Funded Health Insurance | 12 Months Ended
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Jun. 30, 2025
Self-Funded Health Insurance |
Self-Funded Health Insurance | Note 14 - Self-Funded Health Insurance The Company has established an employee medical benefit plan to self-insure claims up to $30,000 per plan year for each individual and with a stop-loss per plan year for participants in the aggregate of approximately $1,000,000. The Company and its covered employees contribute to the fund to pay the claims and stop-loss premiums. Medical benefit plan costs are expensed as incurred. Health insurance expense recorded for the years ended June 30, 2025 and 2024 was $524,764 and $512,595, respectively. The liability recognized for claims incurred but not yet paid was $17,722 and $83,557 as of June 30, 2025 and 2024, respectively. Management believes the recorded liability for health care costs is sufficient to cover estimated claims, including claims incurred but not yet reported.

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