Income Taxes (Tables)

12 Months Ended

Jun. 30, 2020

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision for income taxes for the years ended June 30, 2020 and 2019 consists of the following:

	2020			2019
Current income tax provision
Federal	$	—		$	—
State	—			—
	—			—
Deferred income tax provision
Federal	(8,061		)	44,287
State	(2,303		)	12,653
Change in valuation allowance	10,364			(56,940		)
	—			—
Income tax expense (benefit)	$	—		$	—

Income tax expense (benefit) as a percentage of loss for the years ended June 30, 2020 and 2019 differ from statutory federal income tax rate due to the following:

	2020		2019
Statutory federal income tax rate	21.00	%	21.00	%
Permanent differences	(16.00	)%	0.00	%
Valuation allowance	(5.00	)%	(21.00	)%
Effective income tax rate	0.00	%	0.00	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The components of the net deferred income tax assets and liabilities as of June 30, 2020 and 2019 are as follows:

	2020			2019
Deferred income tax assets:
Net operating loss carryforward	$	7,212,393		$	7,102,298
Executive post retirement costs	—			166,317
General business credit	207,698			207,698
Allowance for doubtful accounts	25,728			23,207
Accrued vacation	43,741			40,565
Inventory reserve	69,432			102,002
Accelerated depreciation	69,196			127,642
Warranty reserve	6,736			6,736
Total deferred income tax assets	7,634,924			7,776,465
Valuation allowance	(7,609,293		)	(7,619,657		)
	25,631			156,808
Deferred income tax liabilities:
Accelerated depreciation	(25,631		)	(156,808		)
Total deferred income tax liabilities	(25,631		)	(156,808		)
	$	—		$	—