Deferred Tax Benefit (Tables)

12 Months Ended

Jun. 30, 2013

Income Tax Disclosure [Abstract]

Schedule of deferred tax assets

Net deferred tax assets consist of the following components as of June 30, 2013 and 2012:

	2013			2012
Deferred Tax Assets:
NOL Carryforward	$	2,349,100		$	2,207,500
Depreciation		(12,500	)		7,500
R&D Carryforward		300			11,100
Capital Loss Carryforward		12,000			11,800
Accrued Vacation Payable		8,600			6,500
Allowance for Doubtful Accounts		9,700			20,500
Related party accruals		1,000			—
Contribution Carryforward		200			200
Valuation Allowance		(2,368,400	)		(2,265,100	)
Net Deferred Tax Asset	$	—		$	—

Schedule of provision for income taxes

The income tax provision differs from the amount of income tax determined by applying the U.S. federal and state income tax rate of 39% to pretax income from continuing operations for the years ended June 30, 2013 and 2012 due to the following:

	2013			2012
Book Income	$	(130,200	)	$	(224,000	)
Nondeductible expenses		8,700			1,000
Accrued Vacation Payable		(2,200	)		6,000
Allowance for Bad Debt		(10,700	)		16,000
Depreciation		(1,400	)		(4,500	)
Contributed Services		4,700			12,500
R&D Credit		100			4,500
Related party accruals		1,000			—
Valuation Allowance		130,000			188,500
Income Tax Expense	$	—		$	—