5. INCOME TAXES (Tables)

12 Months Ended

Jun. 30, 2019

Income Tax Disclosure [Abstract]

Schedule of tax rate reconciliation

	2019		2018
Income tax expense (benefit) at federal statutory rate		(21.0)%		(21.0)%
Increase (decrease) in tax resulting from:
State taxes, net of federal benefit		(6.3)%		(6.3)%
Change in valuation allowance		5.0%		20.4%
Stock based compensation		21.0%		4.5%
Nondeductible items		1.1%		2.3%
Effective tax rate		(0.2)%		(0.1)%

Schedule of deferred tax assets and liabilities

	2019			2018
Deferred tax assets:
Net operating loss carry forwards	$	2,121,000		$	2,601,000
Tax credit carry forwards		298,000			377,000
Reserves and accruals not yet deducted for tax purposes		563,000			360,000
Total deferred tax assets		2,982,000			3,338,000
Valuation allowance		(2,982,000	)		(3,338,000	)
Net deferred tax asset	$	–		$	–