XML 68 R58.htm IDEA: XBRL DOCUMENT v3.25.0.1
Stock Options - Plan Information (Details) - USD ($)
1 Months Ended 3 Months Ended 6 Months Ended
Dec. 31, 2022
May 31, 2020
Dec. 31, 2018
Dec. 31, 2012
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2024
Dec. 31, 2023
Jun. 30, 2024
Jun. 30, 2023
Stock Options                    
Stock-based compensation expense, allocated         $ 386,000 $ 335,000 $ 757,000 $ 610,000    
Basic earnings per share from share based compensation costs         $ 0.01 $ 0.01 $ 0.02 $ 0.01    
Diluted earnings per share from share based compensation costs         $ 0.01 $ 0.01 $ 0.02 $ 0.01    
Proceeds from stock option exercises             $ 54,000      
2012 Employee Stock Option Plan                    
Stock Options                    
Shares authorized (in shares)       1,900,000            
Threshold percentage of voting rights       10.00%            
Premium on fair market value (as a percent)       110.00%            
Term       10 years            
Vesting rights percentage       20.00%            
Outstanding (in shares)         361,036 478,980 361,036 478,980 363,036 521,580
Exercisable, end of period         265,660 289,728 265,660 289,728    
Available for grant (in shares)         0   0      
Exercised         0 31,600 2,000 31,600    
Number of Stock options settled by withholding of shares           31,600   31,600    
Shares withheld           20,567   20,567    
Proceeds from stock option exercises           $ 0 $ 54,000 $ 0    
Deferred tax benefit         $ 0 $ 52,000 0 $ 52,000    
Unearned stock based compensation         $ 677,000   $ 677,000      
Vested         67,600 74,000 76,700 84,700    
Fair Value         $ 670,000 $ 724,000 $ 782,000 $ 849,000    
2012 Non-Employee Stock Option Plan                    
Stock Options                    
Shares authorized (in shares)       100,000            
Term       10 years            
Vesting rights percentage       20.00%            
Outstanding (in shares)         20,400 20,400 20,400 20,400 20,400 20,400
Exercisable, end of period         18,480 15,840 18,480 15,840    
Available for grant (in shares)         0   0      
Proceeds from stock option exercises         $ 0 $ 0 $ 0 $ 0    
Deferred tax benefit         0 $ 0 0 $ 0    
Unearned stock based compensation         $ 15,000   $ 15,000      
Vested         1,920 1,920 1,920 1,920    
Fair Value         $ 19,000 $ 19,000 $ 19,000 $ 19,000    
2018 Non-Employee Stock Option Plan                    
Stock Options                    
Shares authorized (in shares)     100,000              
Term     10 years              
Vesting rights percentage     20.00%              
Outstanding (in shares)         64,900 73,400 64,900 73,400 68,900 75,000
Exercisable, end of period         62,200 58,620 62,200 58,620    
Available for grant (in shares)         4,000   4,000      
Granted             0 0    
Exercised           1,600 0 1,600    
Number of Stock options settled by withholding of shares           1,600   1,600    
Shares withheld           740   740    
Proceeds from stock option exercises         $ 0 $ 0 $ 0 $ 0    
Deferred tax benefit         0 $ 6,000 0 $ 6,000    
Unearned stock based compensation         $ 20,000   $ 20,000      
Vested         2,700 9,500 2,700 9,500    
Fair Value         $ 27,000 $ 89,000 $ 27,000 $ 89,000    
2018 Non-Employee Stock Option Plan | Options granted after December 2028                    
Stock Options                    
Granted             0      
2020 Non-Employee Stock Option Plan                    
Stock Options                    
Shares authorized (in shares)   100,000                
Term   10 years                
Vesting rights percentage   20.00%                
Outstanding (in shares)         51,900 56,900 51,900 56,900 56,900 56,900
Exercisable, end of period         37,520 29,140 37,520 29,140    
Available for grant (in shares)         45,100   45,100      
Granted             0 0    
Exercised         0 0 3,000 0    
Number of Stock options settled by withholding of shares             3,000      
Shares withheld             2,151      
Proceeds from stock option exercises           $ 0   $ 0    
Deferred tax benefit         $ 0 $ 0 $ 7,000 $ 0    
Unearned stock based compensation         $ 137,000   $ 137,000      
Vested         3,380 3,380 10,380 10,380    
Fair Value         $ 34,000 $ 34,000 $ 113,000 $ 113,000    
2020 Non-Employee Stock Option Plan | Options granted after May 2030                    
Stock Options                    
Granted             0      
2022 Employee Stock Option Plan                    
Stock Options                    
Shares authorized (in shares) 950,000                  
Threshold percentage of voting rights 10.00%                  
Premium on fair market value (as a percent) 110.00%                  
Term 10 years                  
Vesting rights percentage 20.00%                  
Outstanding (in shares)         130,000   130,000   130,000  
Exercisable, end of period         28,000   28,000      
Available for grant (in shares)         820,000   820,000      
Granted           10,000 0 10,000    
Proceeds from stock option exercises         $ 0 $ 0 $ 0 $ 0    
Deferred tax benefit         0 $ 0 0 $ 0    
Unearned stock based compensation         $ 1,816,000   $ 1,816,000      
Vested         2,000 2,000 2,000 2,000    
Fair Value         $ 19,500 $ 19,500 $ 19,500 $ 19,500    
2022 Employee Stock Option Plan | Options granted after December 2032                    
Stock Options                    
Granted             0