4. Fair Value of Financial Instruments (Tables)

6 Months Ended

Dec. 31, 2016

Fair Value Disclosures [Abstract]

Fair Value Inputs

	Fair Value Measurements Using Inputs Considered as
Assets:
	Fair Value at December 31, 2016		Level 1		Level 2		Level 3
Cash and cash equivalents	$	897,100	$	897,100	$	—	$	—
Available for sale securities		290,900		290,900		—		—
Total	$	1,188,000	$	1,188,000	$	—	$	—
Liabilities:
Contingent consideration	$	228,900	$	—	$	—	$	228,900

	Fair Value Measurements Using Inputs Considered as
Assets:
	Fair Value at June 30, 2016		Level 1		Level 2		Level 3
Cash and cash equivalents	$	1,245,000	$	1,245,000	$	—	$	—
Available for sale securities		290,100		290,100		—		—
Total	$	1,535,100	$	1,535,100	$	—	$	—
Liabilities:
Contingent consideration	$	346,300	$	—	$	—	$	346,300

Changes to Level 3 Financial Liabilities

Beginning balance, June 30, 2016	$	346,300
Payments		(117,400	)
Ending Balance, December 31, 2016	$	228,900

Investments in Marketable Securitites

	Cost		Fair Value		Unrealized Holding Gain (Loss)
At December 31, 2016:
Available for sale:
Equity securities	$	36,500	$	48,500	$	12,000
Mutual funds		260,400		242,400		(18,000	)
	$	296,900	$	290,900	$	(6,000	)

	Cost		Fair Value		Unrealized Holding Gain (Loss)
At June 30, 2016:
Available for sale:
Equity securities	$	29,300	$	40,700	$	11,400
Mutual funds		259,900		249,400		(10,500	)
	$	289,200	$	290,100	$	900