INCOME TAXES (Tables)

12 Months Ended

Jun. 30, 2022

Income Tax Disclosure [Abstract]

Schedule of effective income tax rate reconciliation

	2022		2021
Income tax expense (benefit) at federal statutory rate		(21.0)%		(21.0)%
Increase (decrease) in tax resulting from:
State taxes, net of federal benefit		(7.1)%		(145.8)%
Change in valuation allowance		22.6%		182.8%
Stock based compensation		26.9%		195.0%
Forgiveness of bank note		–		(214.9)%
Revaluation of contingent earn out liability		(21.8)%		–
Nondeductible items		0.3%		3.0%
Effective tax rate		(0.1)%		(0.9)%

Schedule of deferred tax assets and liabilities

	2022			2021
Deferred tax assets:
Net operating loss carry forwards	$	2,640,000		$	2,403,000
Tax credit carry forwards		164,000			186,000
Reserves and accruals not yet deducted for tax purposes		512,000			668,000
Total deferred tax assets		3,316,000			3,257,000
Valuation allowance		(3,316,000	)		(3,257,000	)
Net deferred tax asset	$	–		$	–