5. Fair Value of Financial Instruments (Tables)

6 Months Ended

Dec. 31, 2013

Investments, All Other Investments [Abstract]

Fair Value Inputs

	Fair Value Measurements Using Inputs Considered as
Assets:
		Fair Value at December 31, 2013		Level 1		Level 2		Level 3
Cash and cash equivalents	$	1,109,000	$	1,109,000	$	—	$	—
Available for sale securities		643,800		643,800		—		—
Total	$	1,752,800	$	1,752,800	$	—	$	—
Liabilities:
Contingent consideration	$	70,600	$	—	$	—	$	70,600
	Fair Value Measurements Using Inputs Considered as
Assets:
		Fair Value at June 30, 2013		Level 1		Level 2		Level 3
Cash and cash equivalents	$	927,300	$	927,300	$	—	$	—
Available for sale securities		908,400		908,400		—		—
Total	$	1,835,700	$	1,835,700	$	—	$	—
Liabilities:
Contingent consideration	$	70,600	$	—	$	—	$	70,600

Investments in Marketable Securitites

	Cost		Fair Value		Unrealized Holding Gain (Loss)
At December 31, 2013:
Available for sale:
Equity securities	$	29,300	$	37,000	$	7,700
Mutual funds		630,700		606,800		(23,900	)
	$	660,000	$	643,800	$	(16,200	)
		Cost		Fair Value		Unrealized Holding Gain (Loss)
At June 30, 2013:
Available for sale:
Equity securities	$	29,300	$	33,200	$	3,900
Mutual funds		892,700		875,200		(17,500	)
	$	922,000	$	908,400	$	(13,600	)