INCOME TAXES (Tables)

12 Months Ended

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)