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G. INCOME TAXES (Tables)
12 Months Ended
Jun. 30, 2013
Income Tax Disclosure [Abstract]  
Reconciliation of estimated income tax expense (benefit) to the amount of computed using statutory federal rates

 

    Year Ended June 30,  
    2013     2012  
Tax benefit at federal statutory rate of 35%   $ (871,286 )   $ (602,478 )
State taxes net of federal benefit     (121,765 )     (86,068 )
Permanent and other differences     21,162       73,607  
Increase in valuation allowance     971,890       614,939  
Provision   $ 0     $ 0  

Deferred income tax assets

 

    Year Ended June 30,  
    2013     2012  
Deferred tax asset – Net operating loss carry forward   $ 2,798,593     $ 2,004,290  
Deferred tax asset – Depreciation     63,921       52,375  
Deferred tax asset – Accrued officer salaries     174,130       8,090  
Valuation allowance     (3,036,645 )     (2,064,755 )
Net deferred tax asset   $ 0     $ 0