INCOME TAXES (Tables)

12 Months Ended

Jun. 30, 2022

Income Tax Disclosure [Abstract]

Schedule of effective income tax rate reconciliation

	2022			2021
Expected income tax expense (benefit) at statutory rate	$	1,741,000		$	(724,000	)
State taxes, net of federal benefit		303,000			(126,000	)
RTP – Excess Business Interest		—			115,000
Permanent differences and other		8,000			8,000
Expiration of net operating allowances		1,229,000			802,000
Change in valuation allowance		(3,281,000	)		(75,000	)
Income tax expense (benefit)	$	—		$	—

Schedule of deferred tax assets and liabilities

	2022			2021
NOL carryforwards (Federal and State)	$	8,274,000		$	11,784,000
Stock-based compensation		5,436,000			5,350,000
Impairment		1,340,000			1,340,000
Business interest		339,000			264,000
Deferred compensation		1,054,000			986,000
Gross deferred tax assets		16,443,000			19,724,000
Valuation allowance		(16,443,000	)		(19,724,000	)
Net deferred tax assets	$	—		$	—