Income Taxes	6 Months Ended
Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Note 8. – Income Taxes Income tax benefit of $ 62 and $47 (all state tax benefit) was recorded for continuing operations for the three and nine months ended March 31, 2021, respectively. No income tax expense was recorded for continuing operations for the three and nine months ended March 31, 2020. Of the CARES Act provisions, the most material income tax considerations related to the Company are related to the amounts received as general and targeted PRF and amounts received under the PPP loans. Based on the latest published IRS guidance as of the preparation of the March 31, 2021 financial statements, PRF (to the extent the applicable terms and conditions required to retain the funds are met “Retainable PRF”) are fully includable in taxable income in the Company’s tax returns in the fiscal year received. Due to the enactment of the Consolidated Appropriations Act, 2021, on December 27, 2020, Congress specifically allows the deduction of any expenses associated with forgiven PPP loan proceeds. It is the Company’s assumption at March 31, 2021 that all PPP Loan associated expenses will be deductible for income tax. The Company has sufficient federal and state net operating losses for the period to cover the resulting provisional March 31, 2021 taxable income, The three and nine months ended March 31, 2021 current tax benefit, as booked, represents the reversal of state income tax accrued for expenses related to PPP loan forgiveness that will be tax deductible that were previously considered not tax deductible until the enactment of the Consolidated Appropriations Act, 2021, on December 27, 2020 . Because Retainable PRF is includable in the tax year received, the Company included $4,586 of Retainable PRF in taxable income for its tax year ended June 30, 2020 and is including $485 of the Retainable PRF received during the nine months ended March 31, 2021, in taxable income relating to its tax year ended June 30, 2021. The Company is projecting a taxable loss for the period ended June 30, 2021 notwithstanding inclusion of the $485 of Retainable PRF. In accordance with the Financial Accounting Standards Board Accounting Standards Codification (“ASC”) 740, we evaluate our deferred taxes quarterly to determine if adjustments to our valuation allowance are required based on the consideration of available positive and negative evidence using a “more likely than not” standard with respect to whether deferred tax assets will be realized. Our evaluation considers, among other factors, our historical operating results, our expectation of future results of operations, the duration of applicable statuary carryforward periods and conditions of the healthcare industry. The ultimate realization of our deferred tax assets depends primarily on our ability to generate future taxable income during the periods in which the related temporary differences in the financial basis and the tax basis of the assets become deductible. The value of our deferred tax assets will depend on applicable income tax rates. At March 31, 2021, consistent with the above process, we evaluated the need for a valuation allowance against our deferred tax assets and determined that it was more likely than not that none of our deferred tax assets would be realized. As a result, in accordance with ASC 740, we recognized a valuation allowance of $8,445 against the deferred tax asset so that there is no net long-term deferred income tax asset or liability at March 31, 2021. We conducted our evaluation by considering available positive and negative evidence to determine our ability to realize our deferred tax assets. In our evaluation, we gave more significant weight to evidence that was objective in nature as compared to subjective evidence. Also, more significant weight was given to evidence that directly related to our current financial performance as compared to less current evidence and future performance. The principal negative evidence that led us to determine at March 31, 2021 that all the deferred tax assets should have full valuation allowances was the projected current fiscal year tax loss as well as the underlying negative business conditions for rural healthcare businesses in which our Healthcare Services Segment businesses operate and the Federal income tax net operating loss carry-forward of approximately $19,017. The net operating loss carry-forward includes the $5,070 of Retained PRF received through March 31, 2021. For Federal income tax purposes, at March 31, 2021, the Company had approximately $19,017 of estimated net operating loss carry-forwards available for use in future years subject to the limitations of the provisions of Internal Revenue Code Section 382. These net operating loss carryforwards expire primarily in fiscal 2023 through fiscal 2038; however, with the enactment of the Tax Cut and Jobs Act on December 22, 2017, federal net operating loss carryforwards generated in taxable years beginning after December 31, 2017 now have no expiration date. The Company’s returns for the periods prior to the fiscal year ended June 30, 2017 are no longer subject to potential federal and state income tax examination.

Income Taxes

6 Months Ended

Dec. 31, 2020

Note 8. – Income Taxes

Income tax benefit of $ 62 and $47 (all state tax benefit) was recorded for continuing operations for the three and nine months ended March 31, 2021, respectively. No income tax expense was recorded for continuing operations for the three and nine months ended March 31, 2020.

Of the CARES Act provisions, the most material income tax considerations related to the Company are related to the amounts received as general and targeted PRF and amounts received under the PPP loans. Based on the latest published IRS guidance as of the preparation of the March 31, 2021 financial statements, PRF (to the extent the applicable terms and conditions required to retain the funds are met “Retainable PRF”) are fully includable in taxable income in the Company’s tax returns in the fiscal year received. Due to the enactment of the Consolidated Appropriations Act, 2021, on December 27, 2020, Congress specifically allows the deduction of any expenses associated with forgiven PPP loan proceeds. It is the Company’s assumption at March 31, 2021 that all PPP Loan associated expenses will be deductible for income tax. The Company has sufficient federal and state net operating losses for the period to cover the resulting provisional March 31, 2021 taxable income, The three and nine months ended March 31, 2021 current tax benefit, as booked, represents the reversal of state income tax accrued for expenses related to PPP loan forgiveness that will be tax deductible that were previously considered not tax deductible until the enactment of the Consolidated Appropriations Act, 2021, on December 27, 2020 .

Because Retainable PRF is includable in the tax year received, the Company included $4,586 of Retainable PRF in taxable income for its tax year ended June 30, 2020 and is including $485 of the Retainable PRF received during the nine months ended March 31, 2021, in taxable income relating to its tax year ended June 30, 2021. The Company is projecting a taxable loss for the period ended June 30, 2021 notwithstanding inclusion of the $485 of Retainable PRF.

In accordance with the Financial Accounting Standards Board Accounting Standards Codification (“ASC”) 740, we evaluate our deferred taxes quarterly to determine if adjustments to our valuation allowance are required based on the consideration of available positive and negative evidence using a “more likely than not” standard with respect to whether deferred tax assets will be realized. Our evaluation considers, among other factors, our historical operating results, our expectation of future results of operations, the duration of applicable statuary carryforward periods and conditions of the healthcare industry. The ultimate realization of our deferred tax assets depends primarily on our ability to generate future taxable income during the periods in which the related temporary differences in the financial basis and the tax basis of the assets become deductible. The value of our deferred tax assets will depend on applicable income tax rates.

At March 31, 2021, consistent with the above process, we evaluated the need for a valuation allowance against our deferred tax assets and determined that it was more likely than not that none of our deferred tax assets would be realized. As a result, in accordance with ASC 740, we recognized a valuation allowance of $8,445 against the deferred tax asset so that there is no net long-term deferred income tax asset or liability at March 31, 2021. We conducted our evaluation by considering available positive and negative evidence to determine our ability to realize our deferred tax assets. In our evaluation, we gave more significant weight to evidence that was objective in nature as compared to subjective evidence. Also, more significant weight was given to evidence that directly related to our current financial performance as compared to less current evidence and future performance.

The principal negative evidence that led us to determine at March 31, 2021 that all the deferred tax assets should have full valuation allowances was the projected current fiscal year tax loss as well as the underlying negative business conditions for rural healthcare businesses in which our Healthcare Services Segment businesses operate and the Federal income tax net operating loss carry-forward of approximately $19,017. The net operating loss carry-forward includes the $5,070 of Retained PRF received through March 31, 2021.

For Federal income tax purposes, at March 31, 2021, the Company had approximately $19,017 of estimated net operating loss carry-forwards available for use in future years subject to the limitations of the provisions of Internal Revenue Code Section 382. These net operating loss carryforwards expire primarily in fiscal 2023 through fiscal 2038; however, with the enactment of the Tax Cut and Jobs Act on December 22, 2017, federal net operating loss carryforwards generated in taxable years beginning after December 31, 2017 now have no expiration date. The Company’s returns for the periods prior to the fiscal year ended June 30, 2017 are no longer subject to potential federal and state income tax examination.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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