Deferred Tax Benefit (Tables)

12 Months Ended

Jun. 30, 2014

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets

Net deferred tax assets consist of the following components as of June 30, 2014 and 2013:

	June 30, 2014			June 30, 2013
Deferred tax assets:
NOL carryforward	$	2,560,300		$	2,349,100
R&D carryforward		113,100			300
Capital loss carryforward		11,000			12,000
Accrued vacation payable		23,500			8,600
Allowance for doubtful accounts		9,700			9,700
Contribution carryforward		200			200
Related party accruals		—			1,000
Deferred tax liabilities:
Depreciation		(2,700	)		(12,500	)
Valuation allowance		(2,715,100	)		(2,368,400	)
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, 2014 and 2013 due to the following:

	June 30, 2014			June 30, 2013
Book income	$	(941,500	)	$	(130,200	)
Nondeductible expenses		747,400			8,700
Accrued vacation payable		(15,000	)		(2,200	)
Allowance for bad debt		—			(10,700	)
Depreciation		10,100			(1,400	)
Excess loss on disposal over book		(15,500	)		—
Contributed services		—			4,700
R&D credit		—			100
Related party accruals		(1,000	)		1,000
Valuation allowance		215,500			130,000
Income tax expense	$	—		$	—