INCOME TAXES (Tables)

12 Months Ended

Jun. 30, 2023

Income Tax Disclosure [Abstract]

Schedule of effective income tax rate reconciliation

	2023			2022
Expected income tax benefit at statutory rate	$	(670,000	)	$	1,741,000
State taxes, net of federal benefit		(117,000	)		303,000
Permanent differences and other		9,000			8,000
Expiration of net operating allowances		733,000			1,229,000
Change in valuation allowance		(45,000	)		(3,281,000	)
Income tax benefit	$	—		$	—

Schedule of deferred tax assets and liabilities

	2023			2022
NOL carryforwards (Federal and State)	$	8,299,000		$	8,274,000
Stock-based compensation		5,459,000			5,436,000
Impairment		1,340,000			1,340,000
Business interest		338,000			339,000
Deferred compensation		1,054,000			1,054,000
Capitalized research and development		66,000			—
Gross deferred tax assets		16,148,000			16,443,000
Valuation allowance		(16,148,000	)		(16,443,000	)
Net deferred tax assets	$	—		$	—