HealthLynked (HLYK) 10-Q14 Nov 232023 Q3 Quarterly reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2023	Nov. 14, 2023
Document Information Line Items
Entity Registrant Name	HealthLynked Corp.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		267,428,633
Amendment Flag	false
Entity Central Index Key	0001680139
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-55768
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	47-1634127
Entity Address, Address Line One	1265 Creekside Parkway
Entity Address, Address Line Two	Suite 302
Entity Address, City or Town	Naples
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	34108
City Area Code	(800)
Local Phone Number	928-7144
Entity Interactive Data Current	Yes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current Assets
Cash	$ 51,328	$ 61,891
Earned sale consideration receivable	1,873,993
Accounts receivable, net of allowance for doubtful accounts of $-0- and $-0- as of September 30, 2023 and December 31, 2022, respectively	41,525	72,284
Inventory, net	142,253	192,833
Contract assets	14,583	269,736
Prepaid expenses and other	78,391	92,940
Current assets held for sale		1,454,856
Total Current Assets	2,202,073	2,144,540
Property, plant and equipment, net of accumulated depreciation of $489,836 and $397,194 as of September 30, 2023 and December 31, 2022, respectively	321,981	413,123
Intangible assets, net of accumulated amortization of $201,651 and $30,531 as of September 30, 2023 and December 31, 2022, respectively	940,887	1,112,007
Goodwill		319,958
Right of use lease assets	518,819	540,181
Deferred equity compensation and deposits	42,400	50,907
Contingent sale consideration receivable, long term portion	1,663,163
Total Assets	5,689,323	4,580,716
Current Liabilities
Accounts payable and accrued expenses	1,623,275	1,602,558
Contract liabilities	197,769	574,847
Lease liability, current portion	230,910	344,464
Notes payable, current portion, net of unamortized original issue discount of $72,200 and $37,748 as of September 30, 2023 and December 31, 2022, respectively	326,916	291,650
Liability-classified equity instruments, current portion	30,000	30,000
Indemnification liability	143,974
Contingent acquisition consideration, current portion		100,068
Current liabilities held for sale		25,000
Total Current Liabilities	3,360,420	3,474,697
Long-Term Liabilities
Government notes payable, long term portion	450,000	450,000
Liability-classified equity instruments, long term portion	22,500	45,000
Contingent acquisition consideration, long term portion	4,100	98,239
Lease liability, long term portion	291,410	198,330
Total Liabilities	4,128,430	4,266,266
Commitments and contingencies
Shareholders’ Equity
Common stock, par value $0.0001 per share, 500,000,000 shares authorized, 265,559,110 and 255,940,389 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively	26,556	25,594
Series B convertible preferred stock, par value $0.001 per share, 20,000,000 shares authorized, 2,750,000 and 2,750,000 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively	2,750	2,750
Common stock issuable, $0.0001 par value; 3,829,082 and 2,585,542 as of September 30, 2023 and December 31, 2022, respectively	321,937	225,584
Additional paid-in capital	41,957,027	41,081,455
Accumulated deficit	(40,747,377)	(41,020,933)
Total Shareholders’ Equity	1,560,893	314,450
Total Liabilities and Shareholders’ Equity	5,689,323	4,580,716
Related Party
Current Liabilities
Notes payable and other amounts due to related party, net of unamortized original issue discount of $76,104 and $104,490 as of September 30, 2023 and December 31, 2022, respectively	$ 807,576	$ 506,110

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Accounts receivable, net of allowance for doubtful accounts (in Dollars)	$ 0	$ 0
Property, plant and equipment, net of accumulated depreciation (in Dollars)	489,836	397,194
Intangible assets, net of accumulated amortization (in Dollars)	201,651	30,531
net of unamortized original issue discount (in Dollars)	$ 72,200	$ 37,748
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	265,559,110	255,940,389
Common stock, shares outstanding	265,559,110	255,940,389
Common stock issuable, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock issuable, shares	3,829,082	2,585,542
Series B convertible preferred stock
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	2,750,000	2,750,000
Preferred stock, shares outstanding	2,750,000	2,750,000
Related Party
net of unamortized original issue discount (in Dollars)	$ 76,104	$ 104,490

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenue
Total revenue	$ 1,332,515	$ 1,358,872	$ 4,791,165	$ 4,452,024
Operating Expenses and Costs
Practice salaries and benefits	772,416	810,058	2,635,065	2,344,529
Other practice operating expenses	529,067	695,300	1,799,530	1,897,070
Cost of product revenue	40,820	87,775	107,277	419,129
Selling, general and administrative expenses	767,705	1,088,133	2,705,142	3,678,784
Depreciation and amortization	87,392	209,504	263,762	622,306
Impairment loss	319,958		319,958
Total Operating Expenses and Costs	2,517,358	2,890,770	7,830,734	8,961,818
Loss from operations	(1,184,843)	(1,531,898)	(3,039,569)	(4,509,794)
Other Income (Expenses)
Loss on extinguishment of debt			(88,932)
Gain from expiration of liability classified equity instruments	92,641		92,641
Financing cost		(110,000)		(110,000)
Amortization of original issue discounts on notes payable	(132,155)	(21,020)	(324,204)	(21,020)
Gain from realization of contingent sale consideration receivable	1,075,857		1,090,857
Change in fair value of contingent acquisition consideration	4,819	133,483	9,183	665,573
Interest expense and other	(17,689)	(5,640)	(68,194)	(15,151)
Total other income (expenses)	1,023,473	(3,177)	711,351	519,402
Loss from continuing operations before provision for income taxes	(161,370)	(1,535,075)	(2,328,218)	(3,990,392)
Provision for income taxes
Loss from continuing operations	(161,370)	(1,535,075)	(2,328,218)	(3,990,392)
Discontinued operations (Note 4)
Loss from operations of discontinued operations	(13,554)	(248,726)	(72,295)	(551,353)
Gain from disposal of discontinued operations			2,674,069
Gain (loss) on discontinued operations	(13,554)	(248,726)	2,601,774	(551,353)
Net income (loss)	(174,924)	(1,783,801)	273,556	(4,541,745)
Deemed dividend - amortization of beneficial conversion feature		(88,393)		(265,179)
Net income (loss) to common shareholders	$ (174,924)	$ (1,872,194)	$ 273,556	$ (4,806,924)
Loss per share from continuing operations, basic and diluted:
Basic (in Dollars per share)	$ 0	$ (0.01)	$ (0.01)	$ (0.02)
Fully diluted (in Dollars per share)	0	(0.01)	(0.01)	(0.02)
Gain (loss) on discontinued operations, basic and diluted:
Basic (in Dollars per share)	0	0	0.01	0
Fully diluted (in Dollars per share)	0	0	0.01	0
Net income (loss) per share to common shareholders, basic and diluted:
Basic (in Dollars per share)	0	(0.01)	0	(0.02)
Fully diluted (in Dollars per share)	$ 0	$ (0.01)	$ 0	$ (0.02)
Weighted average number of common shares:
Basic (in Shares)	265,519,460	243,355,562	260,853,370	240,006,507
Fully diluted (in Shares)	265,519,460	243,355,562	260,853,370	240,006,507
Patient service revenue, net
Revenue
Total revenue	$ 1,271,466	$ 1,262,253	$ 4,602,081	$ 4,069,714
Subscription and event revenue
Revenue
Total revenue	18,574	1,170	54,050	9,433
Product revenue
Revenue
Total revenue	$ 42,475	$ 95,449	$ 135,034	$ 372,877

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Changes in Shareholders' Equity (Unaudited) - USD ($)	Common Stock	Preferred Stock	Common Stock Issuable	Additional Paid-in Capital	Accumulated Deficit	Total
Balance beginning at Dec. 31, 2021	$ 23,789	$ 2,750	$ 282,347	$ 39,100,197	$ (32,205,189)	$ 7,203,894
Balance beginning (in Shares) at Dec. 31, 2021	237,893,473	2,750,000
Consultant and director fees payable with common shares and warrants	$ 1		73,470	8,044		81,515
Consultant and director fees payable with common shares and warrants (in Shares)	5,250
Shares and options issued to employees	$ 13		(37,777)	64,547		26,783
Shares and options issued to employees (in Shares)	133,000
Exercise of stock options
Exercise of stock options (in Shares)	1,394
Net income (loss)					(1,168,123)	(1,168,123)
Balance ending at Mar. 31, 2022	$ 23,803	$ 2,750	318,040	39,172,788	(33,373,312)	6,144,069
Balance ending (in Shares) at Mar. 31, 2022	238,033,117	2,750,000
Balance beginning at Dec. 31, 2021	$ 23,789	$ 2,750	282,347	39,100,197	(32,205,189)	7,203,894
Balance beginning (in Shares) at Dec. 31, 2021	237,893,473	2,750,000
Sales of common stock	$ 125,618
Sales of common stock (in Shares)	2,708,100
Net income (loss)						(4,541,745)
Balance ending at Sep. 30, 2022	$ 24,786	$ 2,750	345,345	40,410,147	(36,746,934)	4,036,094
Balance ending (in Shares) at Sep. 30, 2022	247,857,625	2,750,000
Balance beginning at Mar. 31, 2022	$ 23,803	$ 2,750	318,040	39,172,788	(33,373,312)	6,144,069
Balance beginning (in Shares) at Mar. 31, 2022	238,033,117	2,750,000
Sales of common stock	$ 7			8,270		8,277
Sales of common stock (in Shares)	66,667
Shares issued in acquisition of AEU	$ 79			103,725		103,804
Shares issued in acquisition of AEU (in Shares)	871,633
Fair value of warrants allocated to proceeds of common stock				1,723		1,723
Consultant and director fees payable with common shares and warrants	$ 16		58,252	47,164		105,432
Consultant and director fees payable with common shares and warrants (in Shares)	79,011
Shares and options issued to employees	$ 3		(31,250)	62,364		31,117
Shares and options issued to employees (in Shares)	30,000
Net income (loss)					(1,589,821)	(1,589,821)
Balance ending at Jun. 30, 2022	$ 23,908	$ 2,750	345,042	39,396,034	(34,963,133)	4,804,601
Balance ending (in Shares) at Jun. 30, 2022	239,080,428	2,750,000
Sales of common stock pursuant to Standby Equity Purchase Agreement	$ 271			297,134		297,405
Sales of common stock pursuant to Standby Equity Purchase Agreement (in Shares)	2,708,100
Stock based financing fees	$ 90			99,910		100,000
Stock based financing fees (in Shares)	895,255
Other sales of common stock	$ 493			405,587		406,080
Other sales of common stock (in Shares)	4,931,818
Fair value of warrants allocated to proceeds of common stock				118,920		118,920
Consultant and director fees payable with common shares and warrants	$ 14		43,803	49,036		92,853
Consultant and director fees payable with common shares and warrants (in Shares)	142,024
Shares and options issued to employees	$ 10		(43,500)	43,526		36
Shares and options issued to employees (in Shares)	100,000
Net income (loss)					(1,783,801)	(1,783,801)
Balance ending at Sep. 30, 2022	$ 24,786	$ 2,750	345,345	40,410,147	(36,746,934)	4,036,094
Balance ending (in Shares) at Sep. 30, 2022	247,857,625	2,750,000
Balance beginning at Dec. 31, 2022	$ 25,594	$ 2,750	225,584	41,081,455	(41,020,933)	314,450
Balance beginning (in Shares) at Dec. 31, 2022	255,940,389	2,750,000
Sales of common stock pursuant to Standby Equity Purchase Agreement	$ 22			18,743		18,765
Sales of common stock pursuant to Standby Equity Purchase Agreement (in Shares)	225,000
Other sales of common stock	$ 200			125,998		126,198
Other sales of common stock (in Shares)	2,000,000
Fair value of warrants allocated to proceeds of common stock				73,802		73,802
Fair value of warrants allocated to proceeds of related party debt				95,393		95,393
Consultant and director fees payable with common shares and warrants			54,972			54,972
Shares and options issued to employees	$ 99		(34,200)	67,229		33,128
Shares and options issued to employees (in Shares)	987,500
Net income (loss)					1,451,935	1,451,935
Balance ending at Mar. 31, 2023	$ 25,915	$ 2,750	246,356	41,462,620	(39,568,998)	2,168,643
Balance ending (in Shares) at Mar. 31, 2023	259,152,889	2,750,000
Balance beginning at Dec. 31, 2022	$ 25,594	$ 2,750	225,584	41,081,455	(41,020,933)	314,450
Balance beginning (in Shares) at Dec. 31, 2022	255,940,389	2,750,000
Net income (loss)						273,556
Balance ending at Sep. 30, 2023	$ 26,556	$ 2,750	321,937	41,957,027	(40,747,377)	1,560,893
Balance ending (in Shares) at Sep. 30, 2023	265,559,110	2,750,000
Balance beginning at Mar. 31, 2023	$ 25,915	$ 2,750	246,356	41,462,620	(39,568,998)	2,168,643
Balance beginning (in Shares) at Mar. 31, 2023	259,152,889	2,750,000
Other sales of common stock	$ 542			154,072		154,614
Other sales of common stock (in Shares)	5,416,667
Incremental fair value of repriced warrants				4,358		4,358
Fair value of warrants allocated to proceeds of common stock				120,386		120,386
Fair value of warrants allocated to proceeds of related party debt				50,025		50,025
Consultant and director fees payable with common shares and warrants	$ 20		37,236	15,380		52,636
Consultant and director fees payable with common shares and warrants (in Shares)	200,000
Shares and options issued to employees	$ 6			24,607		24,613
Shares and options issued to employees (in Shares)	60,000
Net income (loss)					(1,003,455)	(1,003,455)
Balance ending at Jun. 30, 2023	$ 26,483	$ 2,750	283,592	41,831,448	(40,572,453)	1,571,820
Balance ending (in Shares) at Jun. 30, 2023	264,829,556	2,750,000
Shares issued to vendors	$ 73			48,807		48,880
Shares issued to vendors (in Shares)	729,554
Fair value of warrants allocated to proceeds of debt				59,352		59,352
Consultant and director fees payable with common shares and warrants			38,345			38,345
Shares and options issued to employees				17,420		17,420
Net income (loss)					(174,924)	(174,924)
Balance ending at Sep. 30, 2023	$ 26,556	$ 2,750	$ 321,937	$ 41,957,027	$ (40,747,377)	$ 1,560,893
Balance ending (in Shares) at Sep. 30, 2023	265,559,110	2,750,000

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash Flows from Operating Activities
Net income (loss)	$ 273,556	$ (4,541,745)
Loss from discontinued operations	72,295	551,353
Adjustments to reconcile net loss to net cash used in operating activities:
Gain from disposal of discontinued operations	(2,674,069)
Depreciation and amortization	263,762	622,306
Impairment loss	319,958
Stock based compensation, including amortization of deferred equity compensation	225,472	326,485
Gain from expiration of liability classified equity instruments	(92,641)
Amortization of debt discount	324,204	21,020
Stock-based financing cost		100,000
Loss on extinguishment of debt	88,932
Gain from realization of contingent sale consideration receivable	(1,090,857)
Change in fair value of contingent acquisition consideration	(9,183)	(665,573)
Changes in operating assets and liabilities:
Accounts receivable	8,252	44,938
Inventory	50,580	(40,345)
Contract assets	255,153
Prepaid expenses and deposits	557	35,697
Right of use lease assets	551,736	255,632
Accounts payable and accrued expenses	(507,408)	313,595
Lease liability	(550,848)	(254,756)
Contract liabilities	(377,079)	(7,585)
Net cash used in continuing operating activities	(2,867,628)	(3,238,978)
Net cash used in discontinued operating activities	(84,946)	(523,666)
Net cash used in operating activities	(2,952,574)	(3,762,644)
Cash Flows from Investing Activities
Acquisition, net of cash acquired		(313,802)
Payment of contingent acquisition consideration		(207,384)
Proceeds from sale of discontinued operations	2,321,381
Acquisition of property and equipment	(1,500)	(23,564)
Net cash provided by (used in) continuing investing activities	2,319,881	(544,750)
Net cash used in discontinued investing activities
Net cash provided by (used in) investing activities	2,319,881	(544,750)
Cash Flows from Financing Activities
Proceeds from sale of common stock	475,000	706,787
Proceeds from notes payable	1,733,750	522,500
Repayment of notes payable	(1,586,620)	(55,379)
Net cash provided by continuing financing activities	622,130	1,173,908
Net cash provided by discontinued financing activities
Net cash provided by financing activities	622,130	1,173,908
Net increase (decrease) in cash	(10,563)	(3,133,486)
Cash, beginning of period	61,891	3,291,646
Cash, end of period	51,328	158,160
Cash paid during the period for interest	21,041	2,514
Cash paid during the period for income tax
Schedule of non-cash investing and financing activities:
Common stock issuable issued during period	34,105	112,528
Net carrying value of equity liabilities (assets) written off	12,147	21,359
Recognition of operating lease: right of use asset and lease liability	296,004	284,905
Proceeds from sale of common stock under Standby Equity Purchase Agreement applied to note payable balance	18,765	125,618
Fair value of warrants allocated to proceeds of related party debt	95,393
Fair value of warrants allocated to proceeds of third party debt	59,351
Fair value of warrants issued to extend related party debt	50,025
Warrant liability incurred in connection with collection of contingent sale consideration receivable	10,820
Fair value of shares issued to pay vendor accounts payable balance	48,881
Debt discount and original issue discount allocated to proceeds of notes payable		38,500
Fair value of shares issued as purchase price consideration		103,804
Fair value of liability-classified equity instruments cancelled (net of earned)	$ 12,147

Business and Business Presentat

Business and Business Presentation	9 Months Ended
Business and Business Presentation	Sep. 30, 2023
Business and Business Presentation [Abstract]
BUSINESS AND BUSINESS PRESENTATION	NOTE 1 – BUSINESS AND BUSINESS PRESENTATION HealthLynked Corp. (the “Company”) was incorporated in the State of Nevada on August 4, 2014. On September 2, 2014, the Company filed Amended and Restated Articles of Incorporation with the Secretary of State of Nevada setting the total number of authorized shares at 250,000,000 shares, which included up to 230,000,000 shares of common stock and 20,000,000 shares of “blank check” preferred stock. On February 5, 2018, the Company filed an Amendment to its Amended and Restated Articles of Incorporation with the Secretary of State of Nevada to increase the number of authorized shares of common stock to 500,000,000 shares. The Company currently operates in three distinct divisions: the Health Services Division, the Digital Healthcare Division, and the Medical Distribution Division. The Health Services division is comprised of the operations of (i) Naples Women’s Center (“NWC”), a multi-specialty medical group including OB/GYN (both Obstetrics and Gynecology) and General Practice, (ii) Naples Center for Functional Medicine (“NCFM”), a Functional Medical Practice engaged in improving the health of its patients through individualized and integrative health care, (iii) Bridging the Gap Physical Therapy (“BTG”), a physical therapy practice in Bonita Springs, FL that provides hands-on functional manual therapy techniques to speed patients’ recovery and manage pain without pain medication or surgery, and (iv) Aesthetic Enhancements Unlimited (“AEU”), a patient service facility specializing in minimally and non-invasive cosmetic services acquired by the Company in May 2022. The Digital Healthcare division develops and operates an online personal medical information and record archive system, the “HealthLynked Network,” which enables patients and doctors to keep track of medical information via the Internet in a cloud-based system. The Medical Distribution Division is comprised of the operations of MedOffice Direct LLC (“MOD”), a virtual distributor of discounted medical supplies selling to both consumers and medical practices throughout the United States. During October 2022, the Company’s Board of Directors (the “Board”) approved a plan to sell the Company’s ACO/MSO (Accountable Care Organization / Managed Service Organization) Division, comprised of the operations of Cura Health Management LLC (“CHM”) and its subsidiary ACO Health Partners LLC (“AHP”), which operates an Accountable Care Organization (“ACO”) and Managed Service Organization (“MSO”) that assists physician practices in providing coordinated and more efficient care to patients via the Medicare Shared Savings Program (“MSSP”) as administered by the Centers for Medicare and Medicaid Services (the “CMS”). On January 17, 2023, the Company entered into an Agreement and Plan of Merger (the “AHP Merger Agreement”) pursuant to which PBACO Holding, LLC, an operator of ACOs, (“Buyer”) agreed to buy, and the Company agreed to sell, AHP. See Note 4, “Discontinued Operations,” for additional information. These unaudited condensed consolidated financial statements reflect all adjustments including normal recurring adjustments, which, in the opinion of management, are necessary to present fairly the financial position, results of operations and cash flows for the periods presented in accordance with the accounting principles generally accepted in the United States of America (“GAAP”). These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s consolidated financial statements and notes thereto for the years ended December 31, 2022 and 2021, respectively, which are included in the Company’s Form 10-K, filed with the United States Securities and Exchange Commission (the “Commission”) on March 31, 2023. The Company assumes that the users of the interim financial information herein have read, or have access to, the audited consolidated financial statements for the preceding period, and that the adequacy of additional disclosure needed for a fair presentation may be determined in that context. The results of operations for the three and nine months ended September 30, 2023 are not necessarily indicative of results for the entire year ending December 31, 2023. On a consolidated basis, the Company’s operations are comprised of the parent company, HealthLynked Corp., and its five subsidiaries: NWC, NCFM, BTG, MOD and AEU. Results through January 17, 2023 also include operations of AHP, which was sold, and CHM, which was discontinued, both effective as of January 17, 2023. All significant intercompany transactions and balances have been eliminated upon consolidation. In addition, certain amounts in the prior periods’ consolidated financial statements have been reclassified to conform to the current period presentation. Uncertainty Due to Geopolitical Events Due to the Hamas-Israel and Russia-Ukraine conflicts, there has been uncertainty and disruption in the global economy. Although these events did not have a direct material adverse impact on the Company’s financial results for the three and nine months ended September 30, 2023, at this time the Company is unable to fully assess the aggregate impact the Hamas-Israel and Russia-Ukraine conflicts will have on its business due to various uncertainties, which include, but are not limited to, the duration of the conflicts, the conflicts’ effect on the economy, the impact on the Company’s businesses and actions that may be taken by governmental authorities related to the conflicts. COVID-19 Update The continuing COVID-19 global pandemic has caused significant disruption to the economy and financial markets globally, and the full extent of the potential impacts of COVID-19 are not yet known. Circumstances caused by the COVID-19 pandemic are complex, and uncertain. The impact of COVID-19 has not been significant to the Company’s results of operations, financial condition, and liquidity and capital resources. Although no material impairment or other effects have been identified to date, there is substantial uncertainty in the nature and degree of its continued effects over time. That uncertainty affects management’s accounting estimates and assumptions, which could result in greater variability in a variety of areas that depend on these estimates and assumptions as additional events and information become known. The Company will continue to consider the potential impact of the COVID-19 pandemic on its business operations. Our key Medical Distribution supplier is a limited- or sole-source supplier. Disruptions in deliveries, capacity constraints, production disruptions up- or down-stream, price increases, or decreased availability of raw materials or commodities, including as a result of war, natural disasters (including the effects of climate change such as sea level rise, drought, flooding, wildfires and more intense weather events), actual or threatened public health emergencies or other business continuity events, adversely affect our operations and, depending on the length and severity of the disruption, can limit our ability to meet our commitments to customers or significantly impact our operating profit or cash flows.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
Significant Accounting Policies	Sep. 30, 2023
Significant Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES A summary of the significant accounting policies applied in the presentation of the accompanying consolidated financial statements follows: Basis of Presentation The accompanying consolidated financial statements have been prepared in conformity with GAAP. All amounts referred to in the notes to the consolidated financial statements are in United States Dollars ($) unless stated otherwise. Use of Estimates The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates. Significant estimates include assumptions about fair valuation of acquired intangible assets; cash flow and fair value assumptions associated with measurements of contingent sale consideration receivable, contingent acquisition consideration payable, and impairment of intangible assets and goodwill; valuation of inventory; collection of accounts receivable; the valuation and recognition of stock-based compensation expense; valuation allowance for deferred tax assets; and borrowing rate consideration for right-of-use (“ROU”) lease assets including related lease liability and useful life of fixed assets. Revenue Recognition Patient service revenue Patient service revenue is earned for patient services provided to patients at our NWC facility, functional medicine services provided to patients at our NCFM facility, and physical therapy services provided to patients at our BTG facility. Patient service revenue is reported at the amount that reflects the consideration to which the Company expects to be entitled in exchange for providing patient care. These amounts are due from patients and third-party payors (including health insurers and government programs) and include variable consideration for retroactive revenue adjustments due to settlement of audits, reviews, and investigations. Generally, the Company bills patients and third-party payors within days after the services are performed and/or the patient is discharged from the facility. Revenue is recognized as performance obligations are satisfied. Performance obligations are determined based on the nature of the services provided by the Company. Revenue for performance obligations satisfied over time includes revenue from NCFM Medical Memberships and Concierge contracts, NWC annual administration fees, and BTG physical therapy bundles. Revenue from NCFM Medical Memberships and Concierge contracts and NWC annual administration fees, which include bundled products and services that have substantially the same pattern of transfer to the customer, is recognized over the period of delivery, which is the same as the period of the contract (typically, one year). Revenue from prepaid BTG physical therapy bundles, for which performance obligations are satisfied over time as visits are incurred, is recognized based on actual visits incurred in relation to total expected visits. At inception of such contracts, the Company recognizes contract liabilities for the value of services to be provided and, where applicable, contract assets for recoverable amounts incurred to obtain a customer contract that would not have incurred if the contract had not been obtained. The Company believes that these methods provide a faithful depiction of the transfer of services over the term of the performance obligations based on the inputs needed to satisfy the obligation. Revenue for performance obligations satisfied at a point in time, which includes all patient service revenue other than NCFM Medical Memberships and Concierge contracts, NWC annual administration fees, and BTG physical therapy bundles, is recognized when goods or services are provided at the time of the patient visit, and at which time the Company is not required to provide additional goods or services to the patient. The Company determines the transaction price based on standard charges for goods and services provided, reduced by contractual adjustments provided to third-party payors, discounts provided to uninsured patients in accordance with the Company’s policy, and/or implicit price concessions provided to uninsured patients. Estimates of contractual adjustments and discounts require significant judgment and are based on the Company’s current contractual agreements, its discount policies, and historical experience. The Company determines its estimate of implicit price concessions based on its historical collection experience with this class of patients. There were no material changes during the nine months ended September 30, 2023 or 2022 to the judgments applied in determining the amount and timing of patient service revenue. Agreements with third-party payors typically provide for payments at amounts less than established charges. A summary of the payment arrangements with major third-party payors follows: ● Medicare: Certain inpatient acute care services are paid at prospectively determined rates per discharge based on clinical, diagnostic and other factors. Certain services are paid based on cost-reimbursement methodologies subject to certain limits. Physician services are paid based upon established fee schedules. Outpatient services are paid using prospectively determined rates; ● Medicaid: Reimbursements for Medicaid services are generally paid at prospectively determined rates per discharge, per occasion of service, or per covered member. ● Other: Payment agreements with certain commercial insurance carriers, health maintenance organizations, and preferred provider organizations provide for payment using prospectively determined rates per discharge, discounts from established charges, and prospectively determined daily rates. Laws and regulations concerning government programs, including Medicare and Medicaid, are complex and subject to varying interpretation. As a result of investigations by governmental agencies, various health care organizations have received requests for information and notices regarding alleged noncompliance with those laws and regulations, which, in some instances, have resulted in organizations entering into significant settlement agreements. Compliance with such laws and regulations may also be subject to future government review and interpretation as well as significant regulatory action, including fines, penalties, and potential exclusion from the related programs. There can be no assurance that regulatory authorities will not challenge the Company’s compliance with these laws and regulations, and it is not possible to determine the impact, if any, such claims or penalties would have upon the Company. In addition, the contracts the Company has with commercial payors also provide for retroactive audit and review of claims. Settlements with third-party payors for retroactive adjustments due to audits, reviews or investigations are considered variable consideration and are included in the determination of the estimated transaction price for providing patient care. These settlements are estimated based on the terms of the payment agreement with the payor, correspondence from the payor and the Company’s historical settlement activity, including an assessment to ensure that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the retroactive adjustment is subsequently resolved. Estimated settlements are adjusted in future periods as adjustments become known, or as years are settled or are no longer subject to such audits, reviews, and investigations. The Company also provides services to uninsured patients, and offers those uninsured patients a discount, either by policy or law, from standard charges. The Company estimates the transaction price for patients with deductibles and coinsurance and for those who are uninsured based on historical experience and current market conditions. The initial estimate of the transaction price is determined by reducing the standard charge by any contractual adjustments, discounts, and implicit price concessions. Subsequent changes to the estimate of the transaction price are generally recorded as adjustments to patient service revenue in the period of the change. Patient services provided by NCFM, BTG and AEU are provided on a cash basis and not submitted through third party insurance providers. Product and Other Revenue Revenue is derived from the distribution of medical products that are sourced from a third party. The Company recognizes revenue at a point in time when title transfers to customers and the Company has no further obligation to provide services related to such products, which occurs when the product ships. The Company is the principal in its revenue transactions and as a result revenue is recorded on a gross basis. The Company has determined that it controls the ability to direct the use of the product provided prior to transfer to a customer, is primarily responsible for fulfilling the promise to provide the product to its customer, has discretion in establishing prices, and ultimately controls the transfer of the product to the customer. Shipping and handling costs billed to customers are recorded in revenue. Contract liabilities related to product revenue are recognized when payment is received but for which the Company has not met its product fulfillment performance obligation. Sales are made inclusive of sales tax, where such sales tax is applicable. Sales tax is applicable on sales made in the state of Florida, where the Company has physical nexus. The Company has determined that it does not have economic nexus in any other states. The Company does not sell products outside of the United States. The Company maintains a return policy that allows customers to return a product within a specified period of time prior to and subsequent to the expiration date of the product. The Company analyzes the need for a product return allowance at the end of each period based on eligible products. Cash and Cash Equivalents For financial statement purposes, the Company considers all highly liquid investments with original maturities of six months or less to be cash and cash equivalents. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. The Company had $-0- and $-0- in cash balances in excess of the FDIC insured limit as of September 30, 2023 and December 31, 2022, respectively. Accounts Receivable Trade receivables related to NWC services billed to third party payors are carried at the estimated collectible amount. Trade credit is generally extended on a short-term basis; thus trade receivables do not bear interest. Trade accounts receivable are periodically evaluated for collectability based on past collectability of the insurance companies, government agencies, and customers’ accounts receivable during the related period which generally approximates 58% of total billings. Trade accounts receivable are recorded at this net amount. As of September 30, 2023 and December 31, 2022, the Company’s gross patient services accounts receivable were $71,227 and $98,180, respectively, and net patient services accounts receivable were $41,525 and $49,777, respectively, based upon net reporting of accounts receivable. The Company also had consulting accounts receivable of $-0- and $22,506 as of September 30, 2023 and December 31, 2022, respectively. As of September 30, 2023 and December 31, 2022, the Company’s allowance for doubtful accounts was $-0- and $-0-, respectively. Other Comprehensive Income The Company does not have any activity that results in Other Comprehensive Income. Leases Upon transition under ASU 2016-02, the Company elected the suite of practical expedients as a package applied to all of its leases, including (i) not reassessing whether any expired or existing contracts are or contain leases, (ii) not reassessing the lease classification for any expired or existing leases, and (iii) not reassessing initial direct costs for any existing leases. For new leases, the Company will determine if an arrangement is or contains a lease at inception. Leases are included as ROU assets within other assets and ROU liabilities within accrued expenses and other liabilities and within other long-term liabilities on the Company’s consolidated balance sheets. ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. The Company’s leases do not provide an implicit rate. The Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The ROU asset also includes any lease payments made and excludes lease incentives. Lease expense for lease payments is recognized on a straight-line basis over the lease term. See Note 8 for more complete details on balances as of the reporting periods presented herein. Inventory Inventory consisting of supplements, is stated at the lower of cost or net realizable value. Cost is determined by the first-in, first-out method. Outdated inventory is directly charged to cost of goods sold. Goodwill and Intangible Assets Goodwill is recognized as the excess cost of an acquired entity over the net amount assigned to assets acquired and liabilities assumed. Goodwill is not amortized, but rather tested for impairment on an annual basis and more often if circumstances require. Impairment losses are recognized whenever the implied fair value of goodwill is less than its carrying value. The Company recognizes an acquired intangible apart from goodwill whenever the intangible arises from contractual or other legal rights, or whenever it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized over their estimated useful lives unless the estimated useful life is determined to be indefinite. Amortizable intangible assets are being amortized primarily over useful lives of five years. The straight-line method of amortization is used as it has been determined to approximate the use pattern of the assets. Impairment losses are recognized if the carrying amount of an intangible that is subject to amortization is not recoverable from expected future cash flows and its carrying amount exceeds its fair value. See Note 7, “Intangible Assets and Goodwill,” for further discussion of impairment charges in the nine months ended September 30, 2023. Concentrations of Credit Risk The Company’s financial instruments that are exposed to a concentration of credit risk are cash and accounts receivable. There are no patients/customers that represent 10% or more of the Company’s revenue or accounts receivable. Generally, the Company’s cash and cash equivalents are in checking accounts. The Company relies on a sole supplier for the fulfillment of substantially all of its product sales made through MOD. Property and Equipment Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For consolidated financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives of 5 to 7 years. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. The Company examines the possibility of decreases in the value of fixed assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. Fair Value of Assets and Liabilities Fair value is the price that would be received from the sale of an asset or paid to transfer a liability (i.e. an exit price) in the principal or most advantageous market in an orderly transaction between market participants. In determining fair value, the accounting standards have established a three-level hierarchy that distinguishes between (i) market data obtained or developed from independent sources (i.e., observable data inputs) and (ii) a reporting entity’s own data and assumptions that market participants would use in pricing an asset or liability (i.e., unobservable data inputs). Financial assets and financial liabilities measured and reported at fair value are classified in one of the following categories, in order of priority of observability and objectivity of pricing inputs: ● Level 1 – Fair value based on quoted prices in active markets for identical assets or liabilities; ● Level 2 – Fair value based on significant directly observable data (other than Level 1 quoted prices) or significant indirectly observable data through corroboration with observable market data. Inputs would normally be (i) quoted prices in active markets for similar assets or liabilities, (ii) quoted prices in inactive markets for identical or similar assets or liabilities or (iii) information derived from or corroborated by observable market data; ● Level 3 – Fair value based on prices or valuation techniques that require significant unobservable data inputs. Inputs would normally be a reporting entity’s own data and judgments about assumptions that market participants would use in pricing the asset or liability. The fair value measurement level for an asset or liability is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques should maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a binomial lattice option pricing model to estimate the fair value of options, warrants, beneficial conversion features and other Level 3 financial assets and liabilities. The Company believes that the binomial lattice model results in the best estimate of fair value because it embodies all of the requisite assumptions (including the underlying price, exercise price, term, volatility, and risk-free interest-rate) necessary to fairly value these instruments and, unlike less sophisticated models like the Black-Scholes model, it also accommodates assumptions regarding investor exercise behavior and other market conditions that market participants would likely consider in negotiating the transfer of such an instruments. Stock-Based Compensation The Company accounts for stock-based compensation to employees and nonemployees under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 718 “Compensation – Stock Compensation” using the fair value-based method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. This guidance establishes standards for the accounting for transactions in which an entity exchanges its equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. The Company uses a binomial lattice pricing model to estimate the fair value of options and warrants granted. Income Taxes The Company follows Accounting Standards Codification subtopic 740-10, Income Taxes (“ASC 740-10”) for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability during each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse and are considered immaterial. No income tax has been provided for the three or nine months ended September 30, 2023 because the Company has sufficient operating loss carryforwards to offset any net income, including income from capital gains related to the disposal of discontinued operations, that it may realize in the full year 2023. Moreover, the Company expects to generate a loss for the full year 2023 inclusive of the gain from disposal of discontinued operations recognized in the three and nine months ended September 30, 2023. No income tax was provided for the three or nine months ended September 30, 2022 since the Company sustained losses in those periods. Due to the uncertainty of the utilization and recoverability of the loss carry-forwards and other deferred tax assets, management has determined a full valuation allowance for deferred tax assets, since it is more likely than not that the deferred tax assets will not be realizable. Recurring Fair Value Measurements The carrying value of the Company’s financial assets and financial liabilities is their cost, which may differ from fair value. The carrying value of cash held as demand deposits, money market and certificates of deposit, marketable investments, accounts receivable, accounts payable, and accrued liabilities approximated their fair value. Deemed Dividend Through December 31, 2022, the Company incurred a deemed dividend on Series B Convertible Preferred Voting Stock (the “Series B Preferred”). As the intrinsic price per share of the Series B Preferred was less than the deemed fair value of the Company’s common stock on the date of issuance of the Series B Preferred, the Series B Preferred contained a beneficial conversion feature as described in FASB ASC 470-20, “Debt with Conversion and Other Options.” The difference in the stated conversion price and estimated fair value of the common stock was accounted for as a beneficial conversion feature and affected income or loss available to common stockholders for purposes of earnings per share available to common stockholders. The Company may incur further deemed dividends on certain of its warrants containing a down-round provision equal to the difference in fair value of the warrants before and after the triggering of the down round adjustment. Net Income (Loss) per Share Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. During the three and nine months ended September 30, 2023 and 2022, the Company reported a loss from continuing operations. As a result, diluted net income (loss) per common share is computed in the same manner as basic net income (loss) per common share, even though the Company had net income in the nine months ended September 30, 2023 after adjusting for discontinued operations. The Company excluded all outstanding stock options, warrants and other dilutive securities from the calculation of diluted net loss per common share because inclusion of these securities would have been anti-dilutive. As of September 30, 2023 and December 31, 2022, potentially dilutive securities were comprised of (i) 71,396,486 and 68,109,094 warrants outstanding, respectively, (ii) 4,693,732 and 5,222,982 stock options outstanding, respectively, (iii) 1,992,652 and 1,651,435 unissued shares subject to future vesting requirements granted pursuant to the Company’s Employee Incentive Plan, (iv) 3,829,082 and 2,585,542 common shares issuable that are earned but not paid under consulting and director compensation arrangements, and (v) 13,750,000 and 13,750,000 shares of common stock issuable upon conversion of Series B Preferred. Common Stock Awards The Company grants common stock awards to non-employees in exchange for services provided. The Company measures the fair value of these awards using the fair value of the services provided or the fair value of the awards granted, whichever is more reliably measurable. The fair value measurement date of these awards is generally the date the performance of services is complete. The fair value of the awards is recognized on a straight-line basis as services are rendered. The share-based payments related to common stock awards for the settlement of services provided by non-employees is recorded on the consolidated statement of operations in the same manner and charged to the same account as if such settlements had been made in cash. From time to time, the Company also issues stock awards settleable in a variable number of common shares. Such awards are classified as liabilities until such time as the number of shares underlying the grant is determinable. Warrants In connection with certain financing, consulting and collaboration arrangements, the Company has issued warrants to purchase shares of its common stock. The outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards. The Company measures the fair value of the awards using the Black-Scholes pricing model as of the measurement date. The Company uses a binomial lattice pricing model to estimate the fair value of compensation options and warrants. Warrants issued in conjunction with the issuance of common stock are initially recorded at fair value as a reduction in additional paid-in capital of the common stock issued. All other warrants are recorded at fair value as expense over the requisite service period, or at the date of issuance, if there is not a service period. Certain of the Company’s warrants include a so-called down round provision. The Company accounts for such provisions pursuant to ASU No. 2017-11, Earnings Per Share, Distinguishing Liabilities from Equity and Derivatives and Hedging Business Segments The Company uses the “management approach” to identify its reportable segments. The management approach designates the internal organization used by management for making operating decisions and assessing performance as the basis for identifying the Company’s reportable segments. Using the management approach, the Company determined that it has three operating segments: Health Services (multi-specialty medical group including the NWC GYN practice, the NCFM functional medicine practice, the BTG physical therapy practice, and the AEU cosmetic services practice), Digital Healthcare (develops and markets the “HealthLynked Network,” an online personal medical information and record archive system), and Medical Distribution (comprised of the operations of MOD, a virtual distributor of discounted medical supplies selling to both consumers and medical practices). The Company’s ACO/MSO segment was sold on January 17, 2023. As described in further detail in Note 4, “Discontinued Operations,” this unit’s assets and liabilities are classified as held for sale as of December 31, 2022 and the unit’s results of operations are classified as “Income (loss) from operations of discontinued operations” in the three and nine months ended September 30, 2023 and 2022. Recently Adopted Pronouncements In March 2020, the FASB issued ASU 2020-03, “Codification Improvements to Financial Instruments.” The amendments in this update are to clarify, correct errors in, or make minor improvements to a variety of ASC topics. The changes in ASU 2020-03 are not expected to have a significant effect on current accounting practices. The ASU improves various financial instrument topics in the Codification to increase stakeholder awareness of the amendments and to expedite the improvement process by making the Codification easier to understand and easier to apply by eliminating inconsistencies and providing clarifications. The ASU is effective for smaller reporting companies for fiscal years beginning after December 15, 2022 with early application permitted. The Company adopted this standard for the year ended December 31, 2023. The adoption did not have a material effect on the Company’s consolidated financial statements. In October 2021, the FASB issued guidance which requires companies to apply Topic 606, Revenue from Contracts with Customers No other new accounting pronouncements were issued or became effective in the period that had, or are expected to have, a material impact on our consolidated Financial Statements.

Liquidity and Going Concern Ana

Liquidity and Going Concern Analysis	9 Months Ended
Liquidity and Going Concern Analysis	Sep. 30, 2023
Liquidity and Going Concern Analysis [Abstract]
LIQUIDITY AND GOING CONCERN ANALYSIS	NOTE 3 – LIQUIDITY AND GOING CONCERN ANALYSIS During the second quarter of 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. This update provided U.S. GAAP guidance on management’s responsibility in evaluating whether there is substantial doubt about a company’s ability to continue as a going concern and about related footnote disclosures. Under this standard, the Company is required to evaluate whether there is substantial doubt about its ability to continue as a going concern each reporting period, including interim periods. In evaluating the Company’s ability to continue as a going concern, management considered the conditions and events that could raise substantial doubt about the Company’s ability to continue as a going concern within 12 months after the Company’s financial statements were issued (November 14, 2024). Management considered the Company’s current financial condition and liquidity sources, including current funds available, forecasted future cash flows and the Company’s obligations due before November 14, 2024. The Company is subject to a number of risks, including uncertainty related to product development and generation of revenues and positive cash flow from its Digital Healthcare division and a dependence on outside sources of capital. The attainment of profitable operations is dependent on future events, including obtaining adequate financing to fulfill the Company’s growth and operating activities and generating a level of revenues adequate to support the Company’s cost structure. The Company has experienced net losses and cash outflows from operating activities since inception. As of September 30, 2023, the Company had cash balances of $51,328, a working capital deficit of $1,158,347 and an accumulated deficit of $40,747,377. For the nine months ended September 30, 2023, the Company generated net income of $273,556, which included a gain from the sale of AHP of $2,674,069 and a gain from the realization of contingent sale consideration receivable related to the sale of AHP of $1,090,857. Loss from continuing operations for nine months ended September 30, 2023 was $2,328,218 and the Company used cash from operating activities of $2,952,574. Notwithstanding the gain from the sale of AHP, the Company expects to continue to incur net losses and have significant cash outflows for at least the next 12 months. Management has evaluated the significance of the conditions described above in relation to the Company’s ability to meet its obligations and concluded that, without additional funding, the Company will not have sufficient funds to meet its obligations within one year from the date the consolidated financial statements were issued. On July 5, 2022, the Company entered into a Standby Equity Purchase Agreement (the “SEPA”) with YA II PN, Ltd. (“Yorkville”) (See Note 13, “Shareholders’ Equity,” below for additional information on the SEPA). Pursuant to the SEPA, the Company shall have the right to sell to Yorkville up to 30,000,000 of its shares of common stock, par value $0.0001 per share, at the Company’s request any time during the three-year commitment period set forth in the SEPA. Because the purchase price per share to be paid by Yorkville for the shares of common stock sold by the Company to Yorkville pursuant to the SEPA, if any, will fluctuate based on the market prices of the Company’s common stock during the applicable pricing period, the Company cannot reliably predict the actual purchase price per share to be paid by Yorkville for those shares, or the actual gross proceeds to be raised by the Company from those sales, if any. During the nine months ended September 30, 2023, the Company sold 225,000 shares of common stock under the SEPA, receiving $18,765 in proceeds, all of which was applied to the balance of a July 19, 2022 promissory note payable to Yorkville that was retired in March 2023. During the nine months ended September 30, 2023, the Company issued ten notes payable to its Chairman and CEO, Dr. Michael Dent, one note payable to its Chief Financial Officer, George O’Leary, and four notes payable to third parties for aggregate net proceeds of $1,733,750. The Company also made repayments on notes payable totaling $1,586,620. As described further in Note 4, “Discontinued Operations,” on January 17, 2023, the Company entered into the AHP Merger Agreement, pursuant to which the Buyer agreed to buy, and the Company agreed to sell, AHP. The Company received $750,000 upon signing of the AHP Merger Agreement, the $31,381 Stub Period Reimbursement (defined below) in March 2023, and $1,750,000 ($1,540,000 net after commissions) during June, July and August 2023 for meeting 100% of the participating physician transfer milestones outlined in the AHP Merger Agreement. During September 2023, AHP also received from the CMS a final determination of AHP’s Plan Year 2022 MSSP shared savings, of which the Company realized net proceeds of $1,186,231 after payments to participating physicians and commissions. Payment was received in October 2023. The Company may also receive future proceeds under the AHP Merger Agreement comprised of (i) up to $500,000 from the Buyer’s plan year 2023 (and if necessary, 2024) MSSP Shared Savings to reimburse amounts advanced to participating physicians at signing, and (ii) proceeds from sale of shares of the Buyer’s common stock if the Buyer completes an initial public offering by February 1, 2025. Without raising additional capital, either via additional advances made pursuant to the SEPA or from other sources, there is substantial doubt about the Company’s ability to continue as a going concern through November 14, 2024. The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. This basis of presentation contemplates the recovery of the Company’s assets and the satisfaction of liabilities in the normal course of business.

Discontinued Operations

Discontinued Operations	9 Months Ended
Discontinued Operations	Sep. 30, 2023
Discontinued Operations [Abstract]
DISCONTINUED OPERATIONS	NOTE 4 – DISCONTINUED OPERATIONS Description of Transaction During the fourth quarter of 2022, the Board of Directors (the “Board”) approved a plan to sell the Company’s ACO/MSO Division, which assists physician practices in providing coordinated and more efficient care to patients via the MSSP as administered by the CMS, which rewards providers for efficiency in patient care. On January 17, 2023, the Company entered into the AHP Merger Agreement, pursuant to which the Buyer agreed to buy, and the Company agreed to sell, AHP (the “AHP Sale”). Pursuant to the terms of the AHP Merger Agreement, the Company received or will receive the following consideration: (1) $750,000 in cash paid upon signing of the definitive agreement (received January 18, 2023) (the “Upfront Cash Consideration”); (2) up to $1,750,000 net incremental cash based on the agreement to participate in Buyer’s ACO by AHP’s existing physician practices or newly added practices, scaled based on the number of covered patients transferred to PBACO by July 31, 2023 (the “Incremental Cash Consideration”), of which $1,225,000 ($1,180,000 net after commissions) was received in June 2023 and $150,000 ($120,000 net after commissions) was received in July 2023; (3) in the event that Buyer completes a planned initial public offering (“IPO”) by February 1, 2025, shares in the public entity at the time of the IPO with a value equal to AHP’s 2021 earnings before interest, taxes depreciation and amortization (“EBITDA”) times the multiple of EBITDA used to value the public entity’s IPO shares, net of any cash consideration previously paid by the Buyer and subject to vesting requirements detailed in the AHP Merger Agreement (the “IPO Share Consideration”); (4) net proceeds, including allocation for expenses, from any MSSP Shared Savings related to AHP’s plan year 2022, which, if earned, would be determined and paid by the CMS by October 2023 (the “2022 MSSP Consideration”); (5) $500,000 of the Incremental Cash Consideration will be allocated to AHP’s participating physicians upon receipt and will be reimbursed to HealthLynked by the Buyer in 2024 from the Buyer’s plan year 2023 (and if necessary, 2024) MSSP Shared Savings (the “Physician Advance Consideration”); and (6) the Buyer shall reimburse the Company for expenses incurred by the Company in operating AHP from January 1, 2023 to January 16, 2023 (the “Stub Period Reimbursement”). The Company is also required to indemnify the Buyer against liabilities arising from Buyer’s operation of AHP prior to the Buyer’s IPO date, less a deductible equal to 1% of the aggregate merger consideration (the “Indemnification Clause”). In the event Buyer goes public through means other than an IPO, the parties agreed to modify the terms of the IPO Share Consideration to implement such alternate structure. In the event Buyer does not go public by IPO or other means by February 1, 2025, the Company receives no IPO Share Consideration, and the Transaction consideration is capped at the cash consideration of up to $3,000,000 plus the MSSP Consideration. Any participating physician advances will be repaid to the Company out of AHP’s 2023 performance year MSSP Shared Savings, which would be received in 2024. Pursuant to the terms of the Merger Agreement, formal transfer of the equity ownership of AHP from the Company to the Buyer will occur at the earlier of (i) Buyer’s IPO, (ii) Buyer going public by other means, or (iii) if Buyer does not go public, on February 1, 2025. Until that time, the Company has the right, but not the obligation, to reacquire AHP for a price equal to any consideration already paid by the Buyer for AHP, plus all expenses incurred by Buyer in operating AHP after January 16, 2023. Concurrent with the AHP Merger Agreement, AHP and the Buyer also entered into a Management Services Agreement (the “MSA”), pursuant to which the Buyer assumed full control of managing AHP’s business operations and paying AHP’s operating expenses after January 16, 2023. The term of the MSA is from January 17, 2023 to August 1, 2024, which is the latest date that equity ownership of AHP can transfer from the Company to the Buyer. The Buyer agreed in the Merger Agreement to reimburse the Company for reasonable expenses incurred by the Company in operating AHP from January 1, 2023 to January 16, 2023, which we refer to as the Stub Period Reimbursement, during which time the Company had operational and financial control of AHP and CHM. Concurrent with the AHP Merger Agreement and the MSA, and as a result of the Buyer assuming control and responsibility of AHP’s operations, the Company discontinued its operations of CHM. Discontinued Operations The Company has classified the results of the ACO/MSO Division as discontinued operations in the accompanying consolidated statement of operations for all periods presented. Additionally, the assets and liabilities associated with the ACO/MSO Division transferred to the Buyer in the transaction are classified as held for sale in the Company’s consolidated balance sheet as of December 31, 2022. The following table presents the aggregate carrying amounts of the classes of assets and liabilities of discontinued operations of the ACO/MSO Division classified as held for sale: September 30, December 31, 2023 2022 Assets Held for Sale Intangible assets, net $ --- $ 1,073,000 Goodwill --- 381,856 Total assets held for sale --- 1,454,856 Liabilities Held for Sale Contract liabilities, current $ --- $ 25,000 Total liabilities held for sale $ --- $ 25,000 The financial results of the ACO/MSO Division are presented as income (loss) from discontinued operations, net of income taxes on our consolidated statement of operations. The following table presents financial results of the ACO/MSO Division for the three and nine months ended September 30, 2023 and 2022: Three Months Ended Nine Months Ended 2023 2022 2023 2022 Revenue: Consulting revenue $ --- $ 88,807 $ 23,646 $ 251,058 Total revenue --- 88,807 23,646 251,058 Operating Expenses and Costs: Medicare shared savings expenses 13,554 337,533 95,941 802,411 Loss from operations of discontinued operations before income taxes (13,554 ) (248,726 ) (72,295 ) (551,353 ) Provision for income taxes --- --- --- --- Loss from discontinued operations, net of income taxes $ (13,554 ) $ (248,726 ) $ (72,295 ) $ (551,353 ) Net cash used in operations of the ACO/MSO Division was $84,946 and $523,666 in the nine months ended September 30, 2023 and 2022, respectively. There were no cash flows from investing or financing activities of the ACO/MSO Division in the nine months ended September 30, 2023 or 2022. Derecognition and Gain from Disposal of Discontinued Operations As a result of the AHP Sale and pursuant to the terms and conditions of the AHP Merger Agreement and the MSA, the Company ceased to have a controlling financial interest in AHP as of January 17, 2023. Accordingly, in connection with the transaction, the Company deconsolidated AHP as of January 17, 2023. In connection with the deconsolidation, the Company recognized the fair value of consideration received and receivable from the AHP Sale, recognized an indemnification liability related to potential claims resulting from the AHP Sale, derecognized the carrying value of assets and liabilities transferred to the Buyer or otherwise derecognized in connection with in the AHP Sale, and recorded a gain on sale for the excess of consideration received over carrying value of assets derecognized and liabilities recognized. The Company elected to record the contingent portion of consideration receivable at fair value on the sale date pursuant to the guidance in FASB Emerging Issues Task Force Issue 09-4, “Seller Accounting for Contingent Consideration,” (“EITF 09-4”). The fair value of consideration received and receivable is shown in the following table: Upfront Cash Consideration paid at signing $ 750,000 Incremental Cash Consideration 1,311,567 IPO Share Consideration 1,463,517 2022 MSSP Consideration 312,987 Physician Advance Consideration 199,645 Stub Period Reimbursement 31,381 Total fair value of contingent consideration receivable 3,319,097 Total fair value of consideration received and receivable $ 4,069,097 The fair value of contingent consideration receivable was determined using an expected present value approach, which applies a discount rate to a probability-weighted stream of net cash flows based on multiple scenarios, as estimated by management. As such, the fair values of contingent consideration receivable rely on significant unobservable inputs and assumptions and there is uncertainty in the expected future cash flows used in the fair valuation. Significant assumptions related to the valuation of contingent consideration receivable include the likelihood of a Buyer IPO, the valuation of the Buyer’s common stock in a potential IPO, the likelihood that AHP would meet its performance benchmarks to the extent that it will receive shared savings for plan year 2022, the likelihood that AHP under the management of the Buyer would receive sufficient shared savings in plan years 2023 and/or 2024 to pay the Physician Advance Consideration, and the likelihood that the Company would be able to transfer or add new participating physicians to AHP before July 31, 2023 in order to collect the Incremental Cash Consideration. The book value of the assets and liabilities derecognized on January 17, 2023 in connection with the sale were as follows: Prepaid expenses $ 1,500 Intangible asset - ACO physician contract 1,073,000 Goodwill 381,856 Contract liability (20,278 ) Contingent acquisition consideration (185,024 ) Net Book Value of Assets and Liabilities Sold $ 1,251,054 Prepaid expenses are prepaid services from which the Buyer will benefit following the AHP Sale. Intangible assets and goodwill represent the carrying value of assets recorded at the time the Company acquired CHM and AHP in 2020 (the “Original Acquisition”). Contract liability represents remaining unearned revenue for which the Buyer is required to provide the performance obligations after January 17, 2023. In connection with the AHP Sale, the remaining value of contingent acquisition consideration (“CAC”) related to the Original Acquisition was written off. After recording the fair value of consideration and derecognition of assets and liabilities, and an estimated liability related to the Indemnification Clause, the Company recorded a gain from disposal of discontinued operations in the amount of $2,674,069 as follows: Total fair value of consideration received and receivable $ 4,069,097 Less: net book value of assets and liabilities sold (1,251,054 ) Less: fair value of Indemnification Clause (143,974 ) Gain from disposal of discontinued operations $ 2,674,069 After January 17, 2023, and as prescribed under EITF 09-4, the Company has elected to subsequently treat the contingent consideration receivable using gain contingency guidance and only record a gain or loss when the contingency is resolved. Accordingly, the Company does not prospectively remeasure the fair value of contingent consideration receivable each reporting period. Subsequent Receipts of Contingent Sale Consideration Receivable The Company received $750,000 upon signing of the AHP Merger Agreement, the $31,381 Stub Period Reimbursement in March 2023, and $1,750,000 ($1,540,000 net after commissions) Incremental Cash Consideration during June, July and August 2023 for meeting 100% of the participating physician transfer milestones outlined in the AHP Merger Agreement. During September 2023, AHP received from the CMS a final determination of AHP’s Plan Year 2022 MSSP shared savings, of which the Company realized gross receipts of $1,873,993 and net proceeds of $1,186,231 after payments to participating physicians and commissions. Payment was received in October 2023. Upon resolution of the amount of Incremental Cash Consideration and 2022 MSSP Consideration to be received by the Company, the Company recorded a gain on realization of the contingent sale consideration receivable for the excess of cash consideration received (or known to be receivable) over the carrying value of the contingent assets resolved. This gain is reflected in the “Other Income (Expense)” section of the accompanying Statements of Operations. Gains recognized during the nine months ended September 30, 2023 were as follows: Estimated Resolved Net Gain (loss) on Fair Value on Settlement Realization of Sale Date Amount Contingency Upfront Cash Consideration $ 750,000 $ 750,000 $ --- Stub Period Reimbursement 31,381 31,381 --- Incremental Cash Consideration 1,311,567 1,540,000 228,433 2022 MSSP Consideration 312,987 1,175,411 862,424 Total resolved contingent sale consideration receivable $ 2,405,935 $ 3,496,792 $ 1,090,857 The Company reduced the amount of “Contingent sale consideration receivable” and recorded “Earned sale consideration receivable” related to the 2022 MSSP Consideration in September 2023 when notification was received from the CMS regarding the final determined amount. At that time, the consideration became realizable (i.e., convertible to a known amount of cash). As of September 30, 2023, the amount of Earned sale consideration receivable reflected on the consolidated balance sheet was $1,873,993, which was received in the first week of October 2023. The carrying value of the remaining unresolved components of contingent consideration receivable as of September 30, 2023 was as follows: IPO Share Consideration $ 1,463,518 Physician Advance Consideration 199,645 Remaining contingent sale consideration receivable $ 1,663,163

Prepaid Expenses and Other

Prepaid Expenses and Other	9 Months Ended
Prepaid Expenses and Other	Sep. 30, 2023
Prepaid Expenses and Other [Abstract]
PREPAID EXPENSES AND OTHER	NOTE 5 – PREPAID EXPENSES AND OTHER Prepaid and other expenses as of September 30, 2023 and December 31, 2022 were as follows: September 30, December 31, 2023 2022 Insurance prepayments $ 7,832 $ 17,733 Other expense prepayments 14,375 6,989 Rent deposits 46,084 44,125 Deferred equity compensation 52,500 75,000 Total prepaid expenses and other 120,791 143,847 Less: long term portion (42,400 ) (50,907 ) Prepaid expenses and other, current portion $ 78,391 $ 92,940 Deferred equity compensation reflects common stock grants made in 2021 and 2022 from the Company’s 2021 Equity Incentive Plan that vest over a four-year period and that are settleable for a fixed dollar amount rather than a fixed number of shares. The original grant date fair value of the equity compensation was $90,000. Amortization was $-0- and $1,359 in the three months ended September 30, 2023 and 2022, respectively, and $10,353 and $19,484 in the nine months ended September 30, 2023 and 2022, respectively. Unearned amounts written off were $7,500 and $7,500 in the three months ended September 30, 2023 and 2022, respectively, and $12,147 and $7,500 in the nine months ended September 30, 2023 and 2022, respectively. At inception, the Company recorded a corresponding liability captioned “Liability-classified equity instruments.”

Property, Plant, and Equipment

Property, Plant, and Equipment	9 Months Ended
Property, Plant, and Equipment	Sep. 30, 2023
Property, Plant, and Equipment [Abstract]
PROPERTY, PLANT, AND EQUIPMENT	NOTE 6 – PROPERTY, PLANT, AND EQUIPMENT Property, plant and equipment as of September 30, 2023 and December 31, 2022 were as follows: September 30, December 31, 2023 2022 Medical equipment $ 493,854 $ 493,854 Furniture, office equipment and leasehold improvements 317,963 316,463 Total property, plant and equipment 811,817 810,317 Less: accumulated depreciation (489,836 ) (397,194 ) Property, plant and equipment, net $ 321,981 $ 413,123 Depreciation expense during the three months ended September 30, 2023 and 2022 was $30,352 and $30,537, respectively, and $92,642 and $85,473 in the nine months ended September 30, 2023 and 2022, respectively.

Intangible Assets and Goodwill

Intangible Assets and Goodwill	9 Months Ended
Intangible Assets and Goodwill	Sep. 30, 2023
Intangible Assets and Goodwill [Abstract]
INTANGIBLE ASSETS AND GOODWILL	NOTE 7 – INTANGIBLE ASSETS AND GOODWILL Identifiable intangible assets as of September 30, 2023 and December 31, 2022 were as follows: September 30, December 31, 2023 2022 NCFM: Medical database $ 1,101,538 $ 1,101,538 NCFM: Website 41,000 41,000 Total intangible assets 1,142,538 1,142,538 Less: accumulated amortization (201,651 ) (30,531 ) Intangible assets, net $ 940,887 $ 1,112,007 Intangible assets arose from the acquisition of NCFM in April 2019. Prior to December 31, 2022, the NCFM medical database was assumed to have an indefinite life and was not amortized. As of December 31, 2022, the Company determined that developing healthcare technologies has the potential to render certain of the protocols in the NCFM medical database obsolete. Accordingly, the Company determined that the NCFM medical database should be prospectively amortized over an estimated five-year useful life. Amortization expense related to intangible assets was $57,040 and $178,967 in the three months ended September 30, 2023 and 2022, respectively, and $171,120 and $536,833 in the nine months ended September 30, 2023 and 2022, respectively. Amortization expense in 2022 relates to intangible assets associated with the acquisition of MOD that were fully impaired in 2022 and had no further carrying value or related amortization expense after December 31, 2022. Impairment of AEU Goodwill In connection with the acquisition of AEU in May 2022, the Company recorded goodwill of $319,958, representing the excess fair value of consideration transferred over the fair value of the net identifiable assets acquired. During the third quarter of 2023, the Company determined that triggering events had occurred that required an impairment assessment of the AEU goodwill. The triggering events included (i) a material decline in revenue during third quarter 2023, and (ii) an inability of the business to achieve profitability since its acquisition. An impairment loss is recognized if the carrying amount of a reporting unit exceeds its fair value. The amount of impairment loss is measured as the excess of the reporting unit’s carrying value over its fair value. The Company determined that the carrying amount of the reporting unit, which consists of the AEU practice, exceeded its estimated fair value. Accordingly, the Company recorded an impairment charge in the amount of $319,958 to adjust carrying value of AEU goodwill to its estimated fair value of $-0- in the three and nine months ended September 30, 2023.

Leases

Leases	9 Months Ended
Leases	Sep. 30, 2023
Leases [Abstract]
LEASES	NOTE 8 – LEASES The Company has separate operating leases for office space related to its NWC, NCFM, BTG and AEU practices, two separate leases relating to its corporate headquarters, and a copier lease that expire in July 2026, May 2025, March 2024, March 2026, November 2023, November 2023 and January 2027, respectively. As of September 30, 2023, the Company’s weighted-average remaining lease term relating to its operating leases was 2.3 years, with a weighted-average discount rate of 15.09%. Effective April 1, 2023, the Company entered into an extension of its existing lease for its BTG office through March 31, 2023. Effective August 1, 2023, the Company entered into an extension of its existing lease for its NWC office through July 31, 2026. The table below summarizes the Company’s lease-related assets and liabilities as of September 30, 2023 and December 31, 2022: September 30, December 31, 2023 2022 Lease assets $ 518,819 $ 540,181 Lease liabilities Lease liabilities (short term) $ 230,910 $ 344,464 Lease liabilities (long term) 291,410 198,330 Total lease liabilities $ 522,320 $ 542,794 Lease expense was $123,572 and $123,069 in the three months ended September 30, 2023 and 2022, respectively, and $345,759 and $318,814 in the nine months ended September 30, 2023 and 2022, respectively. Maturities of operating lease liabilities were as follows as of September 30, 2023: 2023 (October to December) $ 109,833 2024 264,333 2025 203,749 2026 93,410 2027 990 Total lease payments 672,315 Less interest (149,995 ) Present value of lease liabilities $ 522,320

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	9 Months Ended
Accounts Payable and Accrued Expenses	Sep. 30, 2023
Accounts Payable and Accrued Expenses [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 9 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES Amounts related to accounts payable and accrued expenses as of September 30, 2023 and December 31, 2022 were as follows: September 30, December 31, 2023 2022 Trade accounts payable $ 632,635 $ 863,662 Accrued payroll liabilities 73,871 190,633 Accrued operating expenses 131,705 389,655 Accrued interest 54,541 63,615 Accrued commissions payable from sale of AHP (a) 728,581 --- Accrued warrant liability (b) --- 92,641 Product return allowance 1,942 2,352 $ 1,623,275 $ 1,602,558 (a) During September 2023, AHP received from the CMS a final determination of AHP’s Plan Year 2022 MSSP shared savings, of which the Company realized gross receipts of $1,873,993 and net proceeds of $1,186,231 after payments to participating physicians and commissions in satisfaction of the 2022 MSSP Consideration. Gross payment was received by the Company in October 2023. As of September 30, 2023, the Company accrued commissions and other fees payable resulting from the receipt and prior consideration received in the amount of $728,581. See Note 4 for complete description of the AHP sale and related consideration. (b) During the nine months ended September 30, 2023, the Company wrote off a liability related to a dispute over unexercised warrants. The warrants in question expired unexercised during July 2023.

Contract Assets and Liabilities

Contract Assets and Liabilities	9 Months Ended
Contract Assets and Liabilities	Sep. 30, 2023
Contract Assets And Liabilities Abstract
CONTRACT ASSETS AND LIABILITIES	NOTE 10 – CONTRACT ASSETS AND LIABILITIES Contract assets were $14,583 and $269,736 as of September 30, 2023 and December 31, 2022, respectively. Contract assets relate to amounts incurred to obtain a customer contract that would not have incurred if the contract had not been obtained, such as commissions, associated with NCFM Concierge and Membership Contracts. Amounts related to contract liabilities as of September 30, 2023 and December 31, 2022 were as follows: September 30, December 31, 2023 2022 Patient services paid but not provided - NCFM $ 29,167 $ 491,020 Patient services paid but not provided - BTG 74,191 78,120 Patient services paid but not provided - NWC 91,583 --- Unshipped products - MOD 2,828 5,707 $ 197,769 $ 574,847 Contract liabilities relate to (i) NCFM Medical Membership and Concierge Service contracts pursuant to which patients prepay for access to services to be provided at the patient’s request over a period of time, (ii) BTG contracts pursuant to which patients prepay for access to a fixed number of visits used at the patients’ discretion, (iii) NWC annual administration fees, and (iv) MOD sold but unshipped products.

Amounts Due to Related Party an

Amounts Due to Related Party and Related Party Transactions	9 Months Ended
Amounts Due to Related Party and Related Party Transactions	Sep. 30, 2023
Amounts Due to Related Party and Related Party Transactions [Abstract]
AMOUNTS DUE TO RELATED PARTY AND RELATED PARTY TRANSACTIONS	NOTE 11 – AMOUNTS DUE TO RELATED PARTY AND RELATED PARTY TRANSACTIONS Amounts due to related parties as of September 30, 2023 and December 31, 2022 were comprised of the following amounts owed to Dr. Michael Dent, the Company’s CEO: September 30, December 31, 2023 2022 Note Payable to Dr. Michael Dent, November 2022 $ 26,250 $ 172,500 Note Payable to Dr. Michael Dent, December 2022 30,250 137,500 Note Payable to Dr. Michael Dent, March 2023 63,005 --- Note Payable to Dr. Michael Dent, June 2023 26,875 --- Note Payable to Dr. Michael Dent, August 2023 343,200 --- Note Payable to Dr. Michael Dent, September 2023 93,500 --- Face value of notes payable to related party 583,080 310,000 Less: unamortized discount (76,104 ) (104,490 ) Notes payable to related party, total 506,976 205,510 Plus deferred compensation payable to Dr. Michael Dent 300,600 300,600 Total due to related party $ 807,576 $ 506,110 On November 8, 2022, the Company entered into a Merchant Cash Advance Factoring Agreement with a trust controlled by Dr. Dent, pursuant to which the Company received an advance of $150,000 (the “November MCA”). The Company is required to repay the November MCA at the rate of $3,750 per week until the balance of $195,000 is repaid, which is scheduled for November 2023. At inception, the Company recognized a note payable in the amount of $195,000 and a discount against the note payable of $45,000. The discount is being amortized over the life of the November MCA. The Company made payments totaling $45,000 and $-0- in the three months ended September 30, 2023 and 2022, respectively, and $146,250 and $-0- in the nine months ended September 30, 2023 and 2022, respectively. Amortization of debt discount was $11,219 and $-0- in the three months ended September 30, 2023 and 2022, respectively, and $33,658 and $-0- in the nine months ended September 30, 2023 and 2022. As of September 30, 2023 and December 31, 2022, remaining payments were $26,250 and $172,500, respectively, and the net carrying value was $21,072 and $133,664, respectively. On December 13, 2022, the Company entered into a Merchant Cash Advance Factoring Agreement with a trust controlled by Dr. Dent, pursuant to which the Company received an advance of $110,000 (the “December MCA”). The Company is required to repay the December MCA at the rate of $2,750 per week until the balance of $143,000 is repaid, which is scheduled for December 2023. In connection with the December MCA, the Company issued 3,142,857 three-year warrants to the holder with an exercise price of $0.035. The fair value of the warrants was $63,420. At inception, the Company recognized a note payable in the amount of $143,000 and a discount against the note payable of $68,281 for the allocated fair value of the original issue discounts and warrants. The discount is being amortized over the life of the December MCA. The Company made payments totaling $33,000 and $-0- in the three months ended September 30, 2023 and 2022, respectively, and $107,250 and $-0- in the nine months ended September 30, 2023 and 2022, respectively. Amortization of debt discount was $17,070 and $-0- in the three months ended September 30, 2023 and 2022, respectively, and $51,211 and $-0- in the nine months ended September 30, 2023 and 2022. As of September 30, 2023 and December 31, 2022, remaining payments were $30,250 and $137,500, respectively, and the net carrying value was $15,806 and $71,845, respectively. On January 5, 2023, the Company issued an unsecured promissory note to Dr. Dent with a face value of $10,000 (the “$10k Dent Note”). The $10k Dent Note bore interest at a rate of 15% per annum, was scheduled to mature six months from issuance and may be prepaid by the Company at any time before maturity without penalty. In connection with the $10k Dent Note, the Company issued 96,154 five-year warrants to the holder with an exercise price of $0.104. The fair value of the warrants was $6,843. At inception, the Company recognized a note payable in the amount of $10,000 and a discount against the note payable of $3,851 for the allocated fair value of the warrants. The discount was to be amortized over the life of the $10k Dent Note. The $10k Dent Note was repaid in full during January 2023. Amortization of debt discount and interest expense prior to repayment were $269 and $53, respectively, in the nine months ended September 30, 2023, and $-0- and $-0-, respectively, in the three months ended September 30, 2023. In connection with the repayment, the Company recognized a loss on extinguishment of debt of $-0- and $3,582 in the three and nine months ended September 30, 2023, respectively. On January 13, 2023, the Company issued an unsecured promissory note to Dr. Dent with a face value of $161,000 (the “January 2023 Dent Note”). Net proceeds were $160,000, taking into account the original issue discount of $1,000. The January 2023 Dent Note bore interest at a rate of 15% per annum, was scheduled to mature six months from issuance and may be prepaid by the Company at any time before maturity without penalty. In connection with the January 2023 Dent Note, the Company issued 860,215 three-year warrants to Dr. Dent with an exercise price of $0.093. The fair value of the warrants was $56,123. At inception, the Company recognized a note payable in the amount of $161,000 and a discount against the note payable of $42,553 for the allocated fair value of the original issue discount and warrants. The discount was to be amortized over the life of the January 2023 Dent Note. The January 2023 Dent Note was repaid in full during January 2023. Amortization of debt discount and interest expense prior to repayment were $1,373 and $397, respectively, in the nine months ended September 30, 2023, and $-0- and $-0-, respectively, in the three months ended September 30, 2023. In connection with the repayment, the Company recognized a loss on extinguishment of debt of $-0- and $41,181 in the three and nine months ended September 30, 2023, respectively. On February 14, 2023, the Company issued an unsecured promissory note to Dr. Dent with a face value of $186,000 (the “February 2023 Dent Note”). Net proceeds were $185,000 after an original issue discount of $1,000. The February 2023 Dent Note bore interest at a rate of 15% per annum, matured six months from issuance and could be prepaid by the Company at any time before maturity without penalty. In connection with the February 2023 Dent Note, the Company issued 685,185 three-year warrants to Dr. Dent with an exercise price of $0.135. The fair value of the warrants was $66,136. At inception, the Company recognized a note payable in the amount of $186,000 and a discount against the note payable of $50,989 for the allocated fair value of the original issue discounts and warrants. The discount was amortized over the life of the February 2023 Dent Note. The February 2023 Dent Note was repaid in full during August 2023. Amortization of debt discount prior to repayment was $12,747 and $-0- in the three months ended September 30, 2023 and 2022, respectively, and $50,989 and $-0- in the nine months ended September 30, 2023 and 2022. No loss on extinguishment of debt was recognized because the discount was fully amortized at the time of repayment. On March 14, 2023, the Company issued a promissory note payable to a trust controlled by Dr. Dent with a stated principal amount of $112,510 and prepaid interest of $13,501 for total scheduled repayments of $126,011 (the “March 2023 Dent Note”). The March 2023 Dent Note had an original issue discount of $12,510, resulting in net proceeds to the Company of $100,000. The March 2023 Dent Note does not bear interest in excess of the prepaid interest and original issue discount and matures on March 14, 2024. The Company is required to make 10 monthly payments of $12,601 starting April 30, 2023. At inception, the Company recorded a discount against the note of $26,011, representing the difference between the total required repayments and the net proceeds received, which is being amortized over the repayment period. The March 2023 Dent Note gives the holder a conversion right at a 15% discount to the market price of the Company’s common stock in the event of default. The Company determined that the fair value of the contingent conversion option was immaterial and therefore did not allocate any value related to the option to the proceeds received. As of September 30, 2023, the March 2023 Dent Note is not in default and is in compliance with the stated loan covenants. The Company made payments totaling $37,803 and $-0- in the three months ended September 30, 2023 and 2022, respectively, and $63,006 and $-0- in the nine months ended September 30, 2023 and 2022, respectively. Amortization of debt discount was $7,432 and $-0- in the three months ended September 30, 2023 and 2022, respectively, and $16,075 and $-0- in the nine months ended September 30, 2023 and 2022. As of September 30, 2023 and December 31, 2022, remaining payments were $63,006 and $-0-, respectively, and the net carrying value was $53,070 and $-0-, respectively. On April 13, 2023, the Company issued an unsecured promissory note to Dr. Michael Dent with a face value of $100,000 (the “April 2023 Dent Note”). Net proceeds were $100,000. The April 2023 Dent Note bore a fixed interest charge of $15,000 (15% per annum) and had an original maturity date of May 12, 2023. At inception, the Company recorded a discount against the note of $15,000, representing the difference between the total required repayments and the net proceeds received. Amortization of the debt discount was $-0- and $15,000 in the three and nine months ended September 30, 2023, respectively. On May 12, 2023, the Company issued 654,450 five-year warrants with an exercise price of $0.0764 to Dr. Michael Dent in exchange for extending the maturity date of the April 2023 Dent Note until September 30, 2023. The April 2023 Dent Note was repaid in full on June 29, 2023. In connection with the extension and repayment, the Company recognized a loss on extinguishment of debt of $-0- and $31,621 in the three and nine months ended September 30, 2023, respectively. On April 27, 2023, the Company issued an unsecured promissory note to George O’Leary, its Chief Financial Officer, with a face value of $35,000 (the “April 2023 O’Leary Note”). Net proceeds were $35,000. The April 2023 O’Leary Note bore a fixed interest charge of $5,250 (15% per annum) and was scheduled to mature May 25, 2023. At inception, the Company recorded a discount against the note of $5,250, representing the difference between the total required repayments and the net proceeds received. Amortization of the debt discount was $5,250 in the three and nine months ended September 30, 2023. On June 2, 2023, the Company issued 261,194 five-year warrants with an exercise price of $0.067 to Mr. O’Leary in exchange for extending the maturity date of the April 2023 O’Leary Note until July 13, 2023. The April 2023 O’Leary Note was repaid in full on June 15, 2023. In connection with the extension and repayment, the Company recognized a loss on extinguishment of debt of $-0- and $12,549 in the three and nine months ended September 30, 2023, respectively. On June 8, 2023, the Company issued an unsecured promissory note to Dr. Michael Dent with a face value of $30,000 (the “June 2023 Dent Note”). Net proceeds were $30,000. The June 2023 Dent Note bore a fixed interest charge of $4,500 (15% per annum) and had a maturity date of June 30, 2023. At inception, the Company recorded a discount against the note of $4,500, representing the difference between the total required repayments and the net proceeds received. Amortization of the debt discount was $-0- and $-0- in the three months ended September 30, 2023, respectively, and $4,500 and $-0- in the nine months ended September 30, 2023, respectively. The June 2023 Dent Note was repaid in full on June 29, 2023. No loss on extinguishment of debt was recognized because the discount was fully amortized at the time of repayment. On June 26, 2023, the Company issued an unsecured promissory note to Dr. Michael Dent with a face value of $25,000 (the “June 2023 Dent Note II”). The June 2023 Dent Note II bears a fixed interest charge of $1,875 (15% per annum) and matures on December 26, 2023. At inception, the Company recorded a discount against the note of $1,875. Amortization of the debt discount was $943 and $-0- in the three months ended September 30, 2023, respectively, and $984 and $-0- in the nine months ended September 30, 2023, respectively. As of September 30, 2023 and December 31, 2022, the remaining payments were $26,875 and $-0-, respectively, and the net carrying value was $25,984 and $-0-, respectively. On August 17, 2023, the Company issued to a trust controlled by Dr. Dent a promissory note (the “August 2023 Dent Note”) with an initial stated principal amount equal to $330,000 at a purchase price equal to the principal amount less any original issue discounts and fees. The August 2023 Dent Note includes a 5% original issue discount, accrues interest at a rate of 0%, and is scheduled to be repaid in four equal semi-monthly installments beginning on October 15, 2023, with each payment including a 2% payment premium, totaling $343,200 in cash repayments. The Company received net proceeds of $308,500 after discounts and fees. In connection with the note, the Company issued 500,000 five-year warrants to the holder with an exercise price of $0.15. The fair value of the warrants was $25,311. At inception, the Company recognized a note payable in the amount of $343,200 and a discount against the note payable of $56,739 for the allocated fair value of the original issue discount and warrants. Amortization of debt discount was $23,776 and $-0- in the three months ended September 30, 2023 and 2022, respectively, and $23,776 and $-0- in the nine months ended September 30, 2023 and 2022. No repayments were made during the three or nine months ended September 30, 2023 and 2022, as payments were scheduled to begin on October 15, 2023. As of September 30, 2023 and December 31, 2022, remaining payments were $343,200 and $-0-, respectively, and the net carrying value was $310,237 and $-0-, respectively. The August 2023 Dent Note was subsequently repaid in full in October 2023. On August 30, 2023, the Company issued an unsecured promissory note to Dr. Michael Dent with a face value of $10,000 (the “August 2023 Dent Note II”). The August 2023 Dent Note II had no original issue discount and did not bear interest. Net proceeds to the Company were $10,000. The August 2023 Dent Note II was scheduled to mature on September 5, 2023. The Company repaid the August 2023 Dent Note II in full on August 31, 2023. On September 13, 2023, the Company issued to Dr. Michael Dent a promissory note with a face value of $93,500 (the “September 2023 Dent Note”). Net proceeds were $85,000. The September 2023 Dent Note bore a fixed interest charge of $8,500 (10% per annum) and had a maturity date of October 12, 2023. In connection with the note, the Company issued 850,000 five-year warrants to the holder with an exercise price of $0.06. The fair value of the warrants was $31,714. At inception, the Company recognized a note payable in the amount of $93,500 and a discount against the note payable of $30,672 for the allocated fair value of the original issue discount and warrants. Amortization of debt discount was $17,980 and $-0- in the three months ended September 30, 2023 and 2022, respectively, and $17,980 and $-0- in the nine months ended September 30, 2023 and 2022. No repayments were made during the three or nine months ended September 30, 2023 and 2022. As of September 30, 2023 and December 31, 2022, remaining payments were $93,500 and $-0-, respectively, and the net carrying value was $80,808 and $-0-, respectively. The September 2023 Dent Note was subsequently repaid in full in October 2023.

Notes Payable

Notes Payable	9 Months Ended
Notes Payable	Sep. 30, 2023
Notes Payable [Abstract]
NOTES PAYABLE	NOTE 12 – NOTES PAYABLE Notes payable as of September 30, 2023 and December 31, 2022 were as follows: September 30, December 31, 2023 2022 SBA Disaster Relief Loans $ 450,000 $ 450,000 Yorkville Note Payable I, July 2022 --- 168,300 1800 Diagonal Note Payable I, July 2022 --- 129,705 1800 Diagonal Note Payable II, March 2023 65,385 --- 1800 Diagonal Note Payable III, August 2023 162,131 --- Yorkville Note Payable III, September 2022 171,600 --- AEU Note Payable --- 31,393 Face value of notes payable 849,116 779,398 Less: unamortized discount (72,200 ) (37,748 ) Notes payable, total 776,916 741,650 Less: long term portion (450,000 ) (450,000 ) Notes payable, current portion $ 326,916 $ 291,650 During June, July and August 2020, the Company and its subsidiaries received an aggregate of $450,000 in Disaster Relief Loans from the SBA. The loans bear interest at 3.75% per annum and mature 30 years from issuance. Mandatory principal and interest payments were originally scheduled to begin 12 months from the inception date of each loan and were subsequently extended by the SBA until 30 months from the inception date. Installment payments, which are first applied to accrued but unpaid interest and then to principal, began in first quarter 2023. Interest accrued on SBA loans as of September 30, 2023 and December 31, 2022 was $32,101 and $41,625, respectively. Interest expense recognized on the loans was $12,209 and $4,252 in the three months ended September 30, 2023 and 2022, respectively, and $5,426 and $12,636 in the nine months ended September 30, 2023 and 2022, respectively. Payments against interest were $6,579 and $-0- in the three months ended September 30, 2023 and 2022, respectively, and $21,530 and $-0- in the nine months ended September 30, 2023 and 2022, respectively. As of September 30, 2023 and December 31, 2022, remaining principal payments were $450,000 and $450,000, respectively, and the net carrying value was $450,000 and $450,000, respectively. On July 19, 2022, the Company issued to Yorkville a promissory note (the “July 2022 Note”) with an initial stated principal amount equal to $550,000 at a purchase price equal to the principal amount less any original issue discounts and fees. The July 2022 Note included a 5% original issue discount, accrues interest at a rate of 0%, and was scheduled to mature on January 19, 2023. The Company received net proceeds of $522,500. Each payment includes a 2% payment premium, totaling $561,000 in total cash repayments. At inception, the Company recorded a discount against the note of $38,500, representing the difference between the total required repayments and the net proceeds received, which is being amortized over the repayment period. On November 15, 2022, the Company and Yorkville entered into an Amended and Restated Note (the “Amended Note”) to, among other things, extend the original note’s maturity date of January 19, 2023 to March 15, 2023. Amortization expense related to the discount was $4,748 in each of the three and nine months ended September 30, 2023 and $-0- in each of the three and nine months ended September 30, 2022. During the three and nine months ended September 30, 2023, the Company made payments of $-0- and $168,300, respectively, against the Amended Note, including $-0- and $18,765, respectively, applied from proceeds of sales of common stock under the SEPA, retiring the Amended Note in full. On October 21, 2022, the Company issued a promissory note payable to an investor with a stated principal amount of $144,760 and prepaid interest of $17,371 for total repayments of $162,131 (the “October 2022 Note”). The October 2022 Note had an original issue discount of $15,510 and fees of $4,250, resulting in net proceeds to the Company of $125,000. The October 2022 Note did not bear interest in excess of the original issue discount and was scheduled to mature on October 31, 2023. The Company was required to make 10 monthly payments of $16,213 starting November 30, 2022 and ending on August 31, 2023. At inception, the Company recorded a discount against the note of $37,131, representing the difference between the total required repayments and the net proceeds received, which is being amortized over the repayment period. Amortization expense related to the note discount was $7,402 and $-0- in the three months ended September 30, 2023 and 2022, respectively, and $29,012 and $-0- in the nine months ended September 30, 2023 and 2022, respectively. The Company made payments against the outstanding balance of $48,639 and $-0- in the three months ended September 30, 2023 and 2022, respectively, and $129,705 and $-0- in the nine months ended September 30, 2023 and 2022, respectively. The October 2022 Note was retired in full with the final payment in August 2023. On November 4, 2022, AEU borrowed a gross amount of $41,009 from a third-party lender, receiving net proceeds of $35,800 after fees and discounts. At inception of the note, the Company recognized a discount of $5,209. Amortization expense related to the note discount was $-0- and $-0- in the three months ended September 30, 2023 and 2022, respectively, and $3,988 and $-0- in the nine months ended September 30, 2023 and 2022, respectively. The Company made payments against the outstanding balance of $-0- and $-0- in the three months ended September 30, 2023 and 2022, respectively, and $31,393 and $-0- in the nine months ended September 30, 2023 and 2022, respectively, retiring the note in full during May 2023. On March 10, 2023, the Company issued a promissory note payable to an investor with a stated principal amount of $116,760 and prepaid interest of $14,011 for total repayments of $130,771 (the “March 2023 Note”). The March 2023 Note had an original issue discount of $12,510 and fees of $4,250, resulting in net proceeds to the Company of $100,000. The March 2023 Note does not bear interest in excess of the original issue discount and matures on March 10, 2024. The Company is required to make 10 monthly payments of $13,077 starting April 30, 2023 and ending on January 31, 2024. At inception, the Company recorded a discount against the note of $30,771, representing the difference between the total required repayments and the net proceeds received, which is being amortized over the repayment period. Amortization expense related to the note discount was $8,792 and $-0- in the three months ended September 30, 2023 and 2022, respectively, and $19,017 and $-0- in the nine months ended September 30, 2023 and 2022, respectively. The Company made payments against the outstanding balance of $39,231 and $-0- in the three months ended September 30, 2023 and 2022, respectively, and $65,386 and $-0- in the nine months ended September 30, 2023 and 2022, respectively. The March 2023 Note gives the holder a conversion right at a 15% discount to the market price of the Company’s common stock in the event of default. The Company determined that the fair value of the contingent conversion option was immaterial and therefore did not allocate any value related to the option to the proceeds received. As of September 30, 2023, the March 2023 Note is not in default and the Company is in compliance with the stated loan requirements. As of September 30, 2023 and December 31, 2022, remaining payments were $65,385 and $-0-, respectively, and the net carrying value was $53,631 and $-0-, respectively. On May 10, 2023, the Company issued to Yorkville a note payable (the “May 2023 Note”) with an initial principal amount equal to $330,000 at a purchase price equal to the principal amount of the May 2023 Note less any original issue discounts and fees. The Company received net proceeds of $308,500. The May 2023 Note was scheduled to mature on July 31, 2023. The May 2023 Note accrued interest at a rate of 0% but was issued with 5% original issue discount. The May 2023 Note was scheduled to be repaid in four equal semi-monthly installments beginning on June 15, 2023, with each payment including a 2% payment premium, totaling $343,200 in cash repayments. At inception, the Company recorded a discount against the note of $34,700, representing the difference between the total required repayments and the net proceeds received, which is being amortized over the repayment period. Amortization expense related to the note discount was $13,118 and $-0- in the three months ended September 30, 2023 and 2022, respectively, and $34,700 and $-0- in the nine months ended September 30, 2023 and 2022, respectively. The Company made payments against the outstanding balance of $257,400 and $-0- in the three months ended September 30, 2023 and 2022, respectively, and $343,200 and $-0- in the nine months ended September 30, 2023 and 2022, respectively, retiring the May 2023 Note in full during July 2023. On August 8, 2023, the Company issued a promissory note payable to an investor with a stated principal amount of $144,760 and prepaid interest of $17,371 for total repayments of $162,131 (the “August 2023 Note”). The August 2023 Note had an original issue discount of $15,510 and fees of $4,250, resulting in net proceeds to the Company of $125,000. The August 2023 Note does not bear interest in excess of the original issue discount and matures on June 30, 2024. The Company is required to make 10 monthly payments of $16,213 starting September 30, 2023 and ending on June 30, 2024. At inception, the Company recorded a discount against the note of $37,131, representing the difference between the total required repayments and the net proceeds received, which is being amortized over the repayment period. Amortization expense related to the note discount was $5,923 and $-0- in the three months ended September 30, 2023 and 2022, respectively, and $5,923 and $-0- in the nine months ended September 30, 2023 and 2022, respectively. The Company made no payments against the outstanding balance in the three and nine months ended September 30, 2023 and 2022, respectively. The August 2023 Note gives the holder a conversion right at a 15% discount to the market price of the Company’s common stock in the event of default. The Company determined that the fair value of the contingent conversion option was immaterial and therefore did not allocate any value related to the option to the proceeds received. As of September 30, 2023, the August 2023 Note is not in default and the Company is in compliance with the stated loan requirements. As of September 30, 2023 and December 31, 2022, remaining payments were $162,131 and $-0-, respectively, and the net carrying value was $130,923 and $-0-, respectively. On September 18, 2023, the Company issued to Yorkville a note payable (the “September 2023 Note”) with an initial principal amount equal to $165,000 at a purchase price equal to the principal amount of the September 2023 Note less any original issue discounts and fees. The Company received net proceeds of $151,750. The September 2023 Note is scheduled to mature on November 30, 2023. The September 2023 Note accrues interest at a rate of 0% but was issued with 5% original issue discount and is scheduled to be repaid in four equal semi-monthly installments beginning on October 15, 2023, with each payment including a 2% payment premium, totaling $171,600 in cash repayments. In connection with the note, the Company issued 500,000 three-year warrants to the holder with an exercise price of $0.10. The fair value of the warrants was $17,312. At inception, the Company recognized a note payable in the amount of $171,600 and a discount against the note payable of $34,990 for the allocated fair value of the original issue discount and warrants. Amortization expense related to the note discount was $5,752 and $-0- in the three months ended September 30, 2023 and 2022, respectively, and $5,752 and $-0- in the nine months ended September 30, 2023 and 2022, respectively. No payments were made against the September 2023 Note during the three or nine months ended September 30, 2023 and 2022. As of September 30, 2023 and December 31, 2022, remaining payments were $171,600 and $-0-, respectively, and the net carrying value was $142,362 and $-0-, respectively. The September 2023 Note was subsequently repaid in full in October 2023.

Shareholders' Equity

Shareholders' Equity	9 Months Ended
Shareholders' Equity	Sep. 30, 2023
Shareholders' Equity [Line Items]
SHAREHOLDERS’ EQUITY	NOTE 13 – SHAREHOLDERS’ EQUITY SEPA Advances On July 5, 2022, the Company entered into the SEPA with Yorkville, pursuant to which the Company shall have the right, but not the obligation, to sell to Yorkville up to 30,000,000 of its shares of common stock, par value $0.0001 per share, at the Company’s request any time during the commitment period commencing on July 5, 2022 and terminating on the earliest of (i) the first day of the month following the 36-month anniversary of the SEPA and (ii) the date on which Yorkville shall have made payment of any advances requested pursuant to the SEPA for shares of the Company’s common stock equal to the commitment amount of 30,000,000 shares of common stock. Each SEPA advance may be for a number of shares of common stock with an aggregate value of up to greater of: (i) an amount equal to thirty percent (30%) of the aggregate daily volume traded of the Company’s common stock for the three (3) trading days immediately preceding notice from the Company of an advance, or (ii) 2,000,000 shares of common stock. The shares would be purchased at 96.0% of the average of the daily volume weighted average price of the Company’s common stock as reported by Bloomberg L.P. during regular trading hours during each of the three consecutive trading days commencing on the trading day following the Company’s submission of an advance notice to Yorkville and would be subject to certain limitations, including that Yorkville could not purchase any shares that would result in it owning more than 4.99% of the Company’s outstanding common stock at the time of an advance. On July 11, 2022, the Company filed a Form S-1 registration statement registering up to 30,000,000 shares of common stock underlying the SEPA. The registration statement was declared effective on July 19, 2022. During the nine months ended September 30, 2023, the Company sold 225,000 shares of its common stock, receiving $18,765 in proceeds, all of which was applied to the balance of the July 2022 Note that was retired in first quarter 2023. During the nine months ended September 30, 2022, the Company made 11 advances under the SEPA, receiving $297,405 in proceeds for the issuance of 2,708,100 shares of common stock, of which $125,618 was applied to the balance of the July 2022 Note that was retired in first quarter 2023. Private Placement During the nine months ended September 30, 2023, the Company sold 7,416,667 shares of common stock to two investors in separate private placement transactions. The Company received $475,000 in proceeds from the sales. In connection with the sales, the Company also issued 3,062,500 five-year warrants to purchase shares of common stock at exercise prices between $0.15 and $0.20 per share and a 6-month warrant to purchase 5,000,000 shares of common stock at an exercise price of $0.05. During the nine months ended September 30, 2022, the Company sold 4,998,485 shares of common stock to six separate investors in private placement transactions. The Company received $535,000 in proceeds from the sales. In connection with the stock sales, the Company also issued 3,249,244 five-year warrants to purchase shares of common stock at exercise prices between $0.12 and $0.25 per share. Shares issued to Consultants During the nine months ended September 30, 2023 and 2022, the Company issued 200,000 and 305,524 common shares, respectively, to consultants for services rendered. In connection with the issuances, the Company recognized expenses totaling $15,400 and $37,696 in the nine months ended September 30, 2023 and 2022, respectively. Common Stock Issuable As of September 30, 2023 and December 31, 2022, the Company was obligated to issue the following shares: September 30, 2023 December 31, 2022 Amount Shares Amount Shares Shares issuable to employees and consultants 246,937 2,059,559 210,584 2,183,398 Shares issuable to independent directors 75,000 1,769,523 15,000 402,144 321,937 3,829,082 225,584 2,585,542 Warrants Transactions involving our warrants during the nine months ended September 30, 2023 and 2022 are summarized as follows: 2023 2022 Weighted Weighted Average Average Exercise Exercise Number Price Number Price Outstanding at beginning of the period 68,109,094 $ 0.22 59,796,992 $ 0.25 Granted during the period 12,469,698 $ 0.10 3,249,244 $ 0.17 Exercised during the period --- $ --- --- $ --- Expired during the period (9,182,306 ) $ (0.14 ) (786,667 ) $ (0.44 ) Outstanding at end of the period 71,396,486 $ 0.21 62,259,569 $ 0.24 Exercisable at end of the period 71,396,486 $ 0.21 62,259,569 $ 0.24 Weighted average remaining life 2.2 years 2.6 years The following table summarizes information about the Company’s warrants outstanding as of September 30, 2023: Warrants Outstanding Warrants Exercisable Weighted- Average Weighted- Weighted- Remaining Average Average Exercise Number Contractual Exercise Number Exercise Prices Outstanding Life (years) Price Exercisable Price $ 0.0001 to 0.09 20,558,289 1.8 0.07 20,558,289 $ 0.07 $ 0.10 to 0.24 20,257,013 2.8 0.16 20,257,013 $ 0.16 $ 0.25 to 0.49 27,621,260 2.0 0.31 27,621,260 $ 0.31 $ 0.50 to 1.05 2,959,924 2.8 0.68 2,959,924 $ 0.68 $ 0.05 to 1.00 71,396,486 2.2 0.21 71,396,486 $ 0.21 During the nine months ended September 30, 2023 and 2022, the Company issued 12,469,698 and 3,249,244 warrants, respectively, the aggregate grant date fair value of which was $584,572 and $151,909, respectively. The fair value of the warrants was calculated using the following range of assumptions: 2023 2022 Pricing model utilized Binomial Lattice Binomial Lattice Risk free rate range 3.45% to 5.40% 2.82% to 4.21% Expected life range (in years) 0.28 years to 5.00 years 5.00 years Volatility range 126.30% to 163.44% 74.50% to 96.73% Dividend yield 0.00% 0.00% There were no warrants exercised during the nine months ended September 30, 2023 or 2022. Equity Incentive Plans On January 1, 2016, the Company adopted the 2016 Equity Incentive Plan (the “2016 EIP”) for the purpose of having equity awards available to allow for equity participation by its employees, consultants and non-employee directors. The 2016 EIP allowed for the issuance of up to 15,503,680 shares of the Company’s common stock, which may be issued in the form of stock options, stock appreciation rights, or common shares. The 2016 EIP is governed by the Board, or a committee that may be appointed by the Board in the future. The 2016 EIP expired during 2021 but allows for the prospective issuance of shares of common stock subject to vesting of awards made prior to expiration of the 2016 EIP. On September 9, 2021, the Company adopted the 2021 Equity Incentive Plan (the “2021 EIP” and, together with the 2016 EIP, the “EIPs”) for the purpose of having equity awards available to allow for equity participation by its employees, consultants and non-employee directors. The 2021 EIP allows for the issuance of up to 20,000,000 shares of the Company’s common stock, which may be issued in the form of stock options, stock appreciation rights, or common shares. The 2021 EIP is governed by the Board, or a committee that may be appointed by the Board in the future. Amounts recognized in the financial statements with respect to the EIPs in the three and nine months ended September 30, 2023 and 2022 were as follows: Three Months Ended Nine Months Ended 2023 2022 2023 2022 Total cost of share-based payment plans during the period $ 55,765 $ 91,013 $ 215,118 $ 335,860 Amounts capitalized in deferred equity compensation during period $ --- $ --- $ --- $ --- Amounts written off from deferred equity compensation during period $ --- $ --- $ --- $ --- Amounts charged against income for amounts previously capitalized $ --- $ (26,250 ) $ 10,354 $ (9,375 ) Amounts charged against income, before income tax benefit $ 55,765 $ 64,763 $ 225,472 $ 326,485 Amount of related income tax benefit recognized in income $ --- $ --- $ --- $ --- Stock Options Stock options granted under the EIPs typically vest over a period of three to four years or based on achievement of the Company and individual performance goals. The following table summarizes stock option activity as of and for the nine months ended September 30, 2023 and 2022: 2023 2022 Weighted Weighted Average Average Exercise Exercise Stock options Number Price Number Price Outstanding at beginning of period 5,222,982 $ 0.20 3,456,250 $ 0.23 Granted during the period 93,750 $ 0.08 975,000 $ 0.16 Exercised during the period --- $ --- (12,500 ) $ (0.26 ) Forfeited during the period (623,000 ) $ (0.18 ) (419,500 ) $ (0.31 ) Outstanding at end of period 4,693,732 $ 0.16 3,999,250 $ 0.20 Options exercisable at period-end 3,054,315 $ 0.20 2,655,500 $ 0.20 As of September 30, 2023, there was $76,688 of total unrecognized compensation cost related to options granted under the EIPs. That cost is expected to be recognized over a weighted-average period of 1.9 years. The weighted-average grant-date per share fair value of options granted during the nine months ended September 30, 2023 and 2022 was $0.05 and $0.12, respectively. The total fair value of options vested during the nine months ended September 30, 2023 and 2022 was $35,954 and $42,966, respectively. The aggregate intrinsic value of share options exercised during the nine months ended September 30, 2023 and 2022 was $-0- and $388, respectively. No options were exercised during the nine months ended September 30, 2023. During the nine months ended September 30, 2022, the Company issued 1,394 shares upon cashless exercise of 12,500 option shares exercised using a cashless exercise feature. Stock based compensation expense related to stock options was $50,996 and $93,648 in the nine months ended September 30, 2023 and 2022, respectively. The fair value of each stock option award is estimated on the date of grant using a binomial lattice option-pricing model based on the assumptions noted in the following table. The Company’s accounting policy is to estimate forfeitures in determining the amount of total compensation cost to record each period. The fair value of options granted for the nine months ended September 30, 2023 and 2022 was calculated using the following range of assumptions: 2023 2022 Pricing model utilized Binomial Lattice Binomial Lattice Risk free rate range 3.48% 2.81% to 2.90% Expected life range (in years) 10.00 years 10.00 years Volatility range 145.03% 74.38% to 74.50% Dividend yield 0.00% 0.00% The following table summarizes the status and activity of nonvested options issued pursuant to the EIPs as of and for the nine months ended September 30, 2023 and 2022: 2023 2022 Weighted Weighted Average Average Grant Date Grant Date Stock options Shares Fair Value Shares Fair Value Nonvested options at beginning of period 2,260,417 $ 0.08 858,750 $ 0.23 Granted 93,750 $ 0.05 975,000 $ 0.09 Vested (298,250 ) $ (0.12 ) (195,750 ) $ (0.22 ) Forfeited (416,500 ) $ (0.11 ) (294,250 ) $ (0.26 ) Nonvested options at end of period 1,639,417 $ 0.06 1,343,750 $ 0.12 Stock Grants Stock grant awards made under the EIPs typically vest either immediately or over a period of up to four years. The following table summarizes stock grant activity as of and for the nine months ended September 30, 2023 and 2022: 2023 2022 Weighted Weighted Average Average Grant Date Grant Date Stock Grants Shares Fair Value Shares Fair Value Nonvested grants at beginning of period 1,651,435 $ 0.05 302,050 $ 0.27 Granted 1,793,596 $ 0.05 377,454 $ 0.17 Vested (1,437,379 ) $ (0.05 ) (354,782 ) $ (0.23 ) Forfeited (15,000 ) $ (0.26 ) (104,954 ) $ (0.19 ) Nonvested grants at end of period 1,992,652 $ 0.05 219,768 $ 0.20 As of September 30, 2023, there was $22,458 of total unrecognized compensation cost related to stock grants made under the EIPs. That cost is expected to be recognized over a weighted-average period of 1.6 years. The weighted-average grant-date per share fair value of share grants made during the nine months ended September 30, 2023 and 2022 was $0.05 and $0.12, respectively. The aggregate fair value of share grants that vested during the nine months ended September 30, 2023 and 2022 was $72,756 and $44,820, respectively. Stock based compensation expense related to stock grants was $73,812 and $107,781 in the nine months ended September 30, 2023 and 2022, respectively. The fair value of each stock grant is calculated using the closing sale price of the Company’s common stock on the date of grant. The Company’s accounting policy is to estimate forfeitures in determining the amount of total compensation cost to record each period. Liability-Classified Equity Instruments During 2021, the Company made certain stock grants from the 2021 EIP that vest over a four-year period and that are settleable for a fixed dollar amount rather than a fixed number of shares. During 2022, the Company made an additional grant of stock options from the 2021 EIP with a fixed fair value that may be earned based on achievement of performance targets on a quarterly basis through June 2025. The Company recognized an asset captioned “Deferred equity compensation” and an offsetting liability captioned as a “Liability-classified equity instrument” related to such instruments. Amortization of deferred stock compensation assets was $-0- and $1,359 in the three months ended September 30, 2023 and 2022, respectively, and $10,353 and $14,484 in the nine months ended September 30, 2023 and 2022, respectively. The liability will be converted to equity if and when shares are earned and issued pursuant to prescribed vesting events.

Contingent Acquisition Consider

Contingent Acquisition Consideration	9 Months Ended
Contingent Acquisition Consideration	Sep. 30, 2023
Contingent Acquisition Consideration [Abstract]
CONTINGENT ACQUISITION CONSIDERATION	NOTE 14 – CONTINGENT ACQUISITION CONSIDERATION Contingent acquisition consideration relates to future earn-out payments potentially payable related to the Company’s acquisitions of Hughes Center for Functional Medicine (“HCFM”) in 2019 and CHM and MOD in 2020. The terms of the earn-outs related to each acquisition require the Company to pay the former owners additional acquisition consideration for the achievement of prescribed revenue and/or earnings targets for performance of the underlying business for up to four years after the respective acquisition date. Contingent acquisition consideration for each entity is recorded at fair value using a probability-weighted discounted cash flow projection. The fair value of the contingent acquisition consideration is remeasured at the end of each reporting period and changes are included in the statement of operations under the caption “Change in fair value of contingent acquisition consideration.” Contingent acquisition consideration as of September 30, 2023 and December 31, 2022 was comprised of the following: September 30, December 31, 2023 2022 Fair value of CHM contingent acquisition consideration $ --- $ 185,024 Fair value of MOD contingent acquisition consideration 4,100 13,283 Total contingent acquisition consideration 4,100 198,307 Less: long term portion (4,100 ) (98,239 ) Contingent acquisition consideration, current portion $ --- $ 100,068 During the three and nine months ended September 30, 2023 and 2022, the Company recognized gains (losses) on the change in the fair value of contingent acquisition consideration as follows: Three months Ended Nine months Ended 2023 2022 2023 2022 HCFM contingent acquisition consideration $ --- $ --- $ --- $ (35,259 ) CHM contingent acquisition consideration --- 62,516 --- 58,292 MOD contingent acquisition consideration 4,819 70,967 9,183 642,540 $ 4,819 $ 133,483 $ 9,183 $ 665,573 Maturities of contingent acquisition consideration were as follows as of September 30, 2023: 2023 (October to December) $ --- 2024 4,100 $ 4,100 Hughes Center for Functional Medicine Acquisition – April 2019 The Company has no further earn-out obligations related to the NCFM acquisition. MedOffice Direct LLC Acquisition – October 2020 On October 19, 2020, the Company acquired a 100% interest in MOD, a virtual distributor of discounted medical supplies selling to both consumers and medical practices throughout the United States. Under the terms of acquisition, the Company paid the following consideration: (i) 19,045,563 shares of Company common stock issued at closing, (ii) partial satisfaction of certain outstanding debt obligations of MOD in the amount of $703,200 in cash paid by the Company, and (iii) up to 10,004,749 restricted shares of the Company’s common stock over a four-year period based on MOD achieving revenue targets in calendar years 2021, 2022, 2023, and 2024 of $1,500,000, $1,875,000, $2,344,000, and $2,930,000, respectively. The first and second years of earnout measured based on performance in calendar years 2021 and 2022, respectively, were not met. Because the MOD earnout is payable in a fixed number of shares for each earnout year, the fair value of MOD contingent acquisition consideration is dependent in large part on the price of the Company’s stock. Cura Health Management LLC Acquisition – May 2020 On May 18, 2020, the Company acquired a 100% interest in CHM and its wholly owned subsidiary AHP. The acquisition consideration included an earnout of up to $62,500, $125,000, $125,000 and $125,000 cash for years 1, 2, 3, and 4, respectively, based on achievement by the underlying business of revenue of at least $2,250,000 (50% weighting) and profit of at least $500,000 (50% weighting) in the year preceding each anniversary date of the closing (the “Future Earnout”). On January 17, 2023, the Company entered into the AHP Merger Agreement, pursuant to which the Buyer agreed to buy, and the Company agreed to sell, AHP. In connection with the AHP Sale, the remaining CAC related to the Original Acquisition was written off. The derecognition of the CAC is included in the gain from disposal of discontinued operations. See Note 4, “Discontinued Operations,” for additional discussion of gain from disposal of discontinued operations.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2023
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 15 – COMMITMENTS AND CONTINGENCIES Contingent Consideration Receivable As described in Note 4, “Discontinued Operations,” certain of the consideration receivable by the Company in the AHP Sale is contingent upon the occurrence of future events, including the Buyer’s planned IPO and the future performance of AHP under the control and management of the Buyer. The fair value of contingent consideration receivable was recorded as an asset at the sale date of January 17, 2023. The fair value of contingent consideration receivable was determined using an expected present value approach, which applies a discount rate to a probability-weighted stream of net cash flows based on multiple scenarios, as estimated by management. Subsequent to the sale date of January 17, 2023, the Company has elected to treat contingent consideration receivable using gain contingency guidance and only record a gain or loss when the contingency is resolved. Accordingly, the Company will not prospectively remeasure the fair value of contingent consideration receivable each reporting period. During the nine months ended September 30, 2023, certain components of the contingent sale consideration receivable were collected, including the Incremental Cash Consideration and the 2022 MSSP Consideration. See Note 4 for discussion of the gain associated with realization of such contingencies. Indemnification Liability In connection with the AHP Sale and pursuant to the terms of the AHP Merger Agreement, the Company is obligated to indemnify the Buyer against liabilities arising from Buyer’s operation of AHP through the earlier of the Buyer’s IPO date or August 1, 2024, less a deductible equal to 1% of the aggregate merger consideration. On January 17, 2023, the Company recorded an estimated liability related to the Indemnification Clause in the amount of $143,974. The amount of any indemnification claims will not be known if and until such a claim is made. Supplier Concentration The Company relies on a single supplier for the fulfillment of approximately 93% of its product sales made through MOD. Service contracts The Company carries various service contracts on its office buildings and certain copier equipment for repairs, maintenance and inspections. All contracts are short term and can be cancelled. Leases Maturities of operating lease liabilities were as follows as of September 30, 2023: 2023 (October to December) $ 109,833 2024 264,333 2025 203,749 2026 93,410 2027 990 Total lease payments 672,315 Less interest (149,995 ) Present value of lease liabilities $ 522,320 Employment/Consulting Agreements The Company has employment agreements with certain of its physicians, nurse practitioners and physical therapists in the Health Services division. The agreements generally call for a fixed salary plus performance-based pay. On October 13, 2022, the Company entered into an offer letter (the “Agreement”) with George O’Leary in his continuing capacity as Chief Financial Officer of the Company. The Agreement was effective as of July 1, 2022 and provides that Mr. O’Leary’s base salary will be $259,000 per year, with annual review and adjustment at the discretion of the Chief Executive Officer and Compensation Committee of the Board of Directors of the Company, and an annual incentive bonus of 25% of annual salary based on the achievement of the Company of certain financial metrics as approved by the Compensation Committee. In addition, Mr. O’Leary will be eligible for a cash bonus of $50,000 upon the uplisting of the Company and completion of a financing round at the time of uplisting. The Agreement also provides that Mr. O’Leary will receive a grant of 100,000 shares of restricted stock upon execution of the Agreement and additional grants of 100,000 restricted shares on each of July 1, 2023, 2024 and 2025. Mr. O’Leary was also granted 1,200,000 stock options with an exercise price of $0.06, a portion of which are subject to time vesting and a portion of which are subject to vesting upon the achievement of certain of the Company’s corporate objectives and Mr. O’Leary’s individual objectives. If Mr. O’Leary is terminated without cause, the Company will provide Mr. O’Leary as severance an amount equal to six (6) months of his base salary. Concurrently, the Company and Mr. O’Leary entered into a Non-Disclosure, Non-Solicitation and Non-Compete Agreement, effective as of September 20, 2022 that contains a non-solicitation and non-compete provision which will be in effect for a two-year period following the termination of Mr. O’Leary’s employment relationship with the Company, provided, however, such period is shortened to six (6) months if Mr. O’Leary is terminated without cause. On July 1, 2016, the Company entered into an employment agreement with Dr. Michael Dent, Chief Executive Officer and a member of the Board of Directors. Dr. Dent’s employment agreement continues until terminated by Dr. Dent or the Company. If Dr. Dent’s employment is terminated by the Company (unless such termination is “For Cause” as defined in his employment agreement), then upon signing a general waiver and release, Dr. Dent will be entitled to severance in an amount equal to 12 months of his then-current annual base salary, as well as the pro-rata portion of any bonus that would be due and payable to him. In the event that Dr. Dent terminates the employment agreement, he shall be entitled to any accrued but unpaid salary and other benefits up to and including the date of termination, and the pro-rata portion of any unvested time-based options up until the date of termination. Litigation From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise, in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm the Company’s business. The Company is not aware of any such legal proceedings that will have, individually or in the aggregate, a material adverse effect on its business, financial condition or operating results.

Segment Reporting

Segment Reporting	9 Months Ended
Segment Reporting	Sep. 30, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 16 – SEGMENT REPORTING As of September 30, 2023, the Company had three reportable segments: Health Services, Digital Healthcare, and Medical Distribution. The Health Services division is comprised of the operations of (i) NWC, a multi-specialty medical group including OB/GYN (both Obstetrics and Gynecology), and General Practice, (ii) NCFM, a Functional Medical Practice acquired in April 2019 that is engaged in improving the health of its patients through individualized and integrative health care, (iii) BTG, a physical therapy practice in Bonita Springs, FL that provides hands-on functional manual therapy techniques to speed patients’ recovery and manage pain without pain medication or surgery, and (iv) AEU, a patient service facility specializing in minimally and non-invasive cosmetic services acquired by the Company in May 2022. The Digital Healthcare segment develops and plans to operate an online personal medical information and record archive system, the “HealthLynked Network,” which will enable patients and doctors to keep track of medical information via the Internet in a cloud-based system. The Medical Distribution Division is comprised of the operations of MOD, a virtual distributor of discounted medical supplies selling to both consumers and medical practices throughout the United States. On January 17, 2023, the Company entered into the AHP Merger Agreement pursuant to which the Company sold AHP and discontinued the operations of CHM, comprising its ACO/MSO Division. The Company has classified the results of the ACO/MSO Division as discontinued operations in the accompanying consolidated statement of operations for all periods presented. Additionally, the assets and liabilities associated with the ACO/MSO Division were classified as held for sale in the Company’s consolidated balance sheet as of December 31, 2022. See Note 4, “Discontinued Operations,” for additional information. The Company evaluates performance and allocates resources based on profit or loss from operations before income taxes. The accounting policies of the reportable segments are the same as those described in the summary of significant accounting policies. Segment information for the three months ended September 30, 2023 was as follows: Three Months Ended Health Services Digital Healthcare Medical Distribution Total Revenue Patient service revenue, net $ 1,271,466 $ --- $ --- $ 1,271,466 Subscription, consulting and event revenue --- 18,574 --- 18,574 Product revenue --- --- 42,475 42,475 Total revenue 1,271,466 18,574 42,475 1,332,515 Operating Expenses Practice salaries and benefits 772,416 --- --- 772,416 Other practice operating expenses 529,067 --- --- 529,067 Cost of product revenue --- --- 40,820 40,820 Selling, general and administrative expenses --- 748,618 19,087 767,705 Depreciation and amortization 85,937 1,455 --- 87,392 Impairment loss 319,958 --- --- 319,958 Total Operating Expenses 1,707,378 750,073 59,907 2,517,358 (Loss) income from operations $ (435,912 ) $ (731,499 ) $ (17,432 ) $ (1,184,843 ) Other Segment Information Gain from expiration of liability classified equity instruments $ --- $ (92,641 ) $ --- $ (92,641 ) Amortization of original issue discounts on notes payable $ 132,155 $ --- $ --- $ 132,155 Gain from realization of contingent sale consideration receivable $ (1,075,857 ) $ --- $ --- $ (1,075,857 ) Change in fair value of contingent acquisition consideration $ --- $ (4,819 ) $ --- $ (4,819 ) Interest expense (income) $ 9,177 $ 8,512 $ --- $ 17,689 Segment information for the nine months ended September 30, 2023 was as follows: Nine Months Ended Health Services Digital Healthcare Medical Distribution Total Revenue Patient service revenue, net $ 4,602,081 $ --- $ --- $ 4,602,081 Subscription and event revenue --- 54,050 --- 54,050 Product and other revenue --- --- 135,034 135,034 Total revenue 4,602,081 54,050 135,034 4,791,165 Operating Expenses Practice salaries and benefits 2,635,065 --- --- 2,635,065 Other practice operating expenses 1,799,530 --- --- 1,799,530 Cost of product revenue --- --- 107,277 107,277 Selling, general and administrative expenses --- 2,621,951 83,191 2,705,142 Depreciation and amortization 259,496 4,266 --- 263,762 Impairment loss 319,958 --- --- 319,958 Total Operating Expenses 5,014,049 2,626,217 190,468 7,830,734 Income (loss) from operations $ (411,968 ) $ (2,572,167 ) $ (55,434 ) $ (3,039,569 ) Other Segment Information Loss on extinguishment of debt $ --- $ 88,932 $ --- $ 88,932 Gain from expiration of liability classified equity instruments $ --- $ (92,641 ) $ --- $ (92,641 ) Amortization of original issue discounts on notes payable $ 320,216 $ 3,988 $ --- $ 324,204 Gain from realization of contingent sale consideration receivable $ (1,090,857 ) $ --- $ --- $ (1,090,857 ) Change in fair value of contingent acquisition consideration $ --- $ (9,183 ) $ --- $ (9,183 ) Interest expense $ 16,180 $ 52,014 $ --- $ 68,194 September 30, 2023 Identifiable assets $ 1,953,872 $ 3,726,102 $ 9,350 $ 5,689,324 December 31, 2022 Identifiable assets $ 2,402,188 $ 377,758 $ 25,956 $ 2,805,902 Goodwill $ 319,958 $ --- $ --- $ 319,958 Assets held for sale $ 1,454,856 Segment information for the three months ended September 30, 2022 was as follows: Three Months Ended Health Services Digital Healthcare Medical Distribution Total Revenue Patient service revenue, net $ 1,262,253 $ --- $ --- $ 1,262,253 Subscription, consulting and event revenue --- 1,170 --- 1,170 Product revenue --- --- 95,449 95,449 Total revenue 1,262,253 1,170 95,449 1,358,872 Operating Expenses Practice salaries and benefits 810,058 --- --- 810,058 Other practice operating expenses 695,300 --- --- 695,300 Cost of product revenue --- --- 87,775 87,775 Selling, general and administrative expenses --- 1,055,178 32,955 1,088,133 Depreciation and amortization 31,198 1,406 176,900 209,504 Total Operating Expenses 1,536,556 1,056,584 297,630 2,890,770 Loss from operations $ (274,303 ) $ (1,055,414 ) $ (202,181 ) $ (1,531,898 ) Other Segment Information Interest expense (income) $ 2,815 $ 2,825 $ --- $ 5,640 Financing cost $ 110,000 $ --- $ --- $ 110,000 Amortization of original issue discounts on notes payable $ 18,480 $ 2,540 $ --- $ 21,020 Change in fair value of contingent acquisition consideration $ --- $ (133,483 ) $ --- (133,483 ) Segment information for the nine months ended September 30, 2022 was as follows: Nine Months Ended Health Services Digital Healthcare Medical Distribution Total Revenue Patient service revenue, net $ 4,069,714 $ --- $ --- $ 4,069,714 Subscription, consulting and event revenue --- 9,433 --- 9,433 Product and other revenue --- --- 372,877 372,877 Total revenue 4,069,714 9,433 372,877 4,452,024 Operating Expenses Practice salaries and benefits 2,344,529 --- --- 2,344,529 Other practice operating expenses 1,897,070 --- --- 1,897,070 Cost of product revenue --- --- 419,129 419,129 Selling, general and administrative expenses --- 3,529,289 149,495 3,678,784 Depreciation and amortization 87,134 4,472 530,700 622,306 Total Operating Expenses 4,328,733 3,533,761 1,099,324 8,961,818 Income (loss) from operations $ (259,019 ) $ (3,524,328 ) $ (726,447 ) $ (4,509,794 ) Other Segment Information Interest expense (income) $ 8,420 $ 6,731 $ --- $ 15,151 Financing cost $ 110,000 $ --- $ --- $ 110,000 Amortization of original issue discounts on notes payable $ 18,480 $ 2,540 $ --- $ 21,020 Change in fair value of contingent acquisition consideration $ --- $ (665,573 ) $ --- $ (665,573 ) September 30, 2022 Identifiable assets $ 2,182,272 $ 507,030 $ 2,188,509 $ 4,877,811 Goodwill $ 319,958 $ --- $ 766,249 $ 1,086,207 Assets of discontinued business unit $ 1,514,552 The Digital Healthcare made intercompany sales of $-0- and $180 in the three months ended September 30, 2023 and 2022, respectively, and $300 and $640 in the nine months ended September 30, 2023 and 2022, respectively, related to subscription revenue billed to and paid for by the Company’s physicians for access to the HealthLynked Network. The Medical Distribution segment made intercompany sales of $19,547 and $3,144 in the three months ended September 30, 2023 and 2022, respectively, and $6,194 and $25,214 in the nine months ended September 30, 2023 and 2022, respectively, related to medical products sold to practices in the Company’s Health Services segment. Intercompany revenue and the related costs are eliminated on consolidation.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
Fair Value of Financial Instruments	Sep. 30, 2023
Fair Value of Financial Instruments [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	NOTE 17 – FAIR VALUE OF FINANCIAL INSTRUMENTS The carrying amounts of certain financial instruments, including cash and cash equivalents, accounts receivable and accounts payable, approximate their respective fair values due to the short-term nature of such instruments. The Company measures certain financial instruments at fair value on a recurring basis, including contingent acquisition consideration payable related to prior acquisition transactions. The Company also measures contingent sale consideration receivable at fair value at inception but does not remeasure such instruments at fair value on a recurring basis. All financial instruments measured at fair value fall within Level 3 of the fair value hierarchy as their value is based on unobservable inputs. The Company evaluates its financial assets and liabilities subject to fair value measurements on a recurring basis to determine the appropriate level in which to classify them for each reporting period. This determination requires significant judgments to be made. The following table summarizes the conclusions reached regarding fair value measurements as of September 30, 2023 and December 31, 2022: As of September 30, 2023 As of December 31, 2022 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets: Contingent sale consideration receivable $ --- $ --- $ 1,663,163 $ 1,663,163 $ --- $ --- $ --- $ --- Liabilities: Contingent acquisition consideration payable --- --- 4,100 4,100 --- --- 198,307 198,307 Liability-classified equity instruments --- --- 52,500 52,500 --- --- 75,000 75,000 $ --- $ --- $ 56,600 $ 56,600 $ --- $ --- $ 273,307 $ 273,307 Contingent acquisition consideration payable is a Level 3 financial instruments that is measured at fair value on a recurring basis. Gains from the change in fair value of contingent acquisition consideration payable were $4,819 and $133,483 during the three months ended September 30, 2023 and 2022, respectively, and $9,183 and $665,573 during the nine months ended September 30, 2023 and 2022, respectively.

Subsequent Events

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 18 – SUBSEQUENT EVENTS On October 6, 2023, the Company received gross proceeds of $1,873,993 and net proceeds of $1,186,231 after allocation for payments to participating physicians and commissions for payment of the 2022 MSSP Consideration from the sale of AHP. See Note 4 for complete description of the AHP sale and related consideration. On October 11, 2023, the Company repaid in full and retired the September 2023 Note in the amount of $171,600. On October 12, 2023, the Company repaid in full and retired the September 2023 Dent Note in the amount of $93,500. On October 12, 2023, the Company repaid in full and retired the August 2023 Dent note in the amount of $343,200. On November 3, 2023, the Company issued to Yorkville a promissory note (the “November 2023 Note”) with an initial stated principal amount equal to $350,000 at a purchase price equal to the principal amount less any original issue discounts and fees. The November 2023 Note included an 8% original issue discount, accrues interest at a rate of 0%, and was scheduled to mature on September 30, 2024. The Company received net proceeds of $317,000. Each payment includes a 2% payment premium, totaling $378,000 in total cash repayments.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
Accounting Policies, by Policy (Policies)	Sep. 30, 2023
Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements have been prepared in conformity with GAAP. All amounts referred to in the notes to the consolidated financial statements are in United States Dollars ($) unless stated otherwise.
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates. Significant estimates include assumptions about fair valuation of acquired intangible assets; cash flow and fair value assumptions associated with measurements of contingent sale consideration receivable, contingent acquisition consideration payable, and impairment of intangible assets and goodwill; valuation of inventory; collection of accounts receivable; the valuation and recognition of stock-based compensation expense; valuation allowance for deferred tax assets; and borrowing rate consideration for right-of-use (“ROU”) lease assets including related lease liability and useful life of fixed assets.
Revenue Recognition	Revenue Recognition Patient service revenue Patient service revenue is earned for patient services provided to patients at our NWC facility, functional medicine services provided to patients at our NCFM facility, and physical therapy services provided to patients at our BTG facility. Patient service revenue is reported at the amount that reflects the consideration to which the Company expects to be entitled in exchange for providing patient care. These amounts are due from patients and third-party payors (including health insurers and government programs) and include variable consideration for retroactive revenue adjustments due to settlement of audits, reviews, and investigations. Generally, the Company bills patients and third-party payors within days after the services are performed and/or the patient is discharged from the facility. Revenue is recognized as performance obligations are satisfied. Performance obligations are determined based on the nature of the services provided by the Company. Revenue for performance obligations satisfied over time includes revenue from NCFM Medical Memberships and Concierge contracts, NWC annual administration fees, and BTG physical therapy bundles. Revenue from NCFM Medical Memberships and Concierge contracts and NWC annual administration fees, which include bundled products and services that have substantially the same pattern of transfer to the customer, is recognized over the period of delivery, which is the same as the period of the contract (typically, one year). Revenue from prepaid BTG physical therapy bundles, for which performance obligations are satisfied over time as visits are incurred, is recognized based on actual visits incurred in relation to total expected visits. At inception of such contracts, the Company recognizes contract liabilities for the value of services to be provided and, where applicable, contract assets for recoverable amounts incurred to obtain a customer contract that would not have incurred if the contract had not been obtained. The Company believes that these methods provide a faithful depiction of the transfer of services over the term of the performance obligations based on the inputs needed to satisfy the obligation. Revenue for performance obligations satisfied at a point in time, which includes all patient service revenue other than NCFM Medical Memberships and Concierge contracts, NWC annual administration fees, and BTG physical therapy bundles, is recognized when goods or services are provided at the time of the patient visit, and at which time the Company is not required to provide additional goods or services to the patient. The Company determines the transaction price based on standard charges for goods and services provided, reduced by contractual adjustments provided to third-party payors, discounts provided to uninsured patients in accordance with the Company’s policy, and/or implicit price concessions provided to uninsured patients. Estimates of contractual adjustments and discounts require significant judgment and are based on the Company’s current contractual agreements, its discount policies, and historical experience. The Company determines its estimate of implicit price concessions based on its historical collection experience with this class of patients. There were no material changes during the nine months ended September 30, 2023 or 2022 to the judgments applied in determining the amount and timing of patient service revenue. Agreements with third-party payors typically provide for payments at amounts less than established charges. A summary of the payment arrangements with major third-party payors follows: ● Medicare: Certain inpatient acute care services are paid at prospectively determined rates per discharge based on clinical, diagnostic and other factors. Certain services are paid based on cost-reimbursement methodologies subject to certain limits. Physician services are paid based upon established fee schedules. Outpatient services are paid using prospectively determined rates; ● Medicaid: Reimbursements for Medicaid services are generally paid at prospectively determined rates per discharge, per occasion of service, or per covered member. ● Other: Payment agreements with certain commercial insurance carriers, health maintenance organizations, and preferred provider organizations provide for payment using prospectively determined rates per discharge, discounts from established charges, and prospectively determined daily rates. Laws and regulations concerning government programs, including Medicare and Medicaid, are complex and subject to varying interpretation. As a result of investigations by governmental agencies, various health care organizations have received requests for information and notices regarding alleged noncompliance with those laws and regulations, which, in some instances, have resulted in organizations entering into significant settlement agreements. Compliance with such laws and regulations may also be subject to future government review and interpretation as well as significant regulatory action, including fines, penalties, and potential exclusion from the related programs. There can be no assurance that regulatory authorities will not challenge the Company’s compliance with these laws and regulations, and it is not possible to determine the impact, if any, such claims or penalties would have upon the Company. In addition, the contracts the Company has with commercial payors also provide for retroactive audit and review of claims. Settlements with third-party payors for retroactive adjustments due to audits, reviews or investigations are considered variable consideration and are included in the determination of the estimated transaction price for providing patient care. These settlements are estimated based on the terms of the payment agreement with the payor, correspondence from the payor and the Company’s historical settlement activity, including an assessment to ensure that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the retroactive adjustment is subsequently resolved. Estimated settlements are adjusted in future periods as adjustments become known, or as years are settled or are no longer subject to such audits, reviews, and investigations. The Company also provides services to uninsured patients, and offers those uninsured patients a discount, either by policy or law, from standard charges. The Company estimates the transaction price for patients with deductibles and coinsurance and for those who are uninsured based on historical experience and current market conditions. The initial estimate of the transaction price is determined by reducing the standard charge by any contractual adjustments, discounts, and implicit price concessions. Subsequent changes to the estimate of the transaction price are generally recorded as adjustments to patient service revenue in the period of the change. Patient services provided by NCFM, BTG and AEU are provided on a cash basis and not submitted through third party insurance providers. Product and Other Revenue Revenue is derived from the distribution of medical products that are sourced from a third party. The Company recognizes revenue at a point in time when title transfers to customers and the Company has no further obligation to provide services related to such products, which occurs when the product ships. The Company is the principal in its revenue transactions and as a result revenue is recorded on a gross basis. The Company has determined that it controls the ability to direct the use of the product provided prior to transfer to a customer, is primarily responsible for fulfilling the promise to provide the product to its customer, has discretion in establishing prices, and ultimately controls the transfer of the product to the customer. Shipping and handling costs billed to customers are recorded in revenue. Contract liabilities related to product revenue are recognized when payment is received but for which the Company has not met its product fulfillment performance obligation. Sales are made inclusive of sales tax, where such sales tax is applicable. Sales tax is applicable on sales made in the state of Florida, where the Company has physical nexus. The Company has determined that it does not have economic nexus in any other states. The Company does not sell products outside of the United States. The Company maintains a return policy that allows customers to return a product within a specified period of time prior to and subsequent to the expiration date of the product. The Company analyzes the need for a product return allowance at the end of each period based on eligible products.
Cash and Cash Equivalents	Cash and Cash Equivalents For financial statement purposes, the Company considers all highly liquid investments with original maturities of six months or less to be cash and cash equivalents. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. The Company had $-0- and $-0- in cash balances in excess of the FDIC insured limit as of September 30, 2023 and December 31, 2022, respectively.
Accounts Receivable	Accounts Receivable Trade receivables related to NWC services billed to third party payors are carried at the estimated collectible amount. Trade credit is generally extended on a short-term basis; thus trade receivables do not bear interest. Trade accounts receivable are periodically evaluated for collectability based on past collectability of the insurance companies, government agencies, and customers’ accounts receivable during the related period which generally approximates 58% of total billings. Trade accounts receivable are recorded at this net amount. As of September 30, 2023 and December 31, 2022, the Company’s gross patient services accounts receivable were $71,227 and $98,180, respectively, and net patient services accounts receivable were $41,525 and $49,777, respectively, based upon net reporting of accounts receivable. The Company also had consulting accounts receivable of $-0- and $22,506 as of September 30, 2023 and December 31, 2022, respectively. As of September 30, 2023 and December 31, 2022, the Company’s allowance for doubtful accounts was $-0- and $-0-, respectively.
Other Comprehensive Income	Other Comprehensive Income The Company does not have any activity that results in Other Comprehensive Income.
Leases	Leases Upon transition under ASU 2016-02, the Company elected the suite of practical expedients as a package applied to all of its leases, including (i) not reassessing whether any expired or existing contracts are or contain leases, (ii) not reassessing the lease classification for any expired or existing leases, and (iii) not reassessing initial direct costs for any existing leases. For new leases, the Company will determine if an arrangement is or contains a lease at inception. Leases are included as ROU assets within other assets and ROU liabilities within accrued expenses and other liabilities and within other long-term liabilities on the Company’s consolidated balance sheets. ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. The Company’s leases do not provide an implicit rate. The Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The ROU asset also includes any lease payments made and excludes lease incentives. Lease expense for lease payments is recognized on a straight-line basis over the lease term. See Note 8 for more complete details on balances as of the reporting periods presented herein.
Inventory	Inventory Inventory consisting of supplements, is stated at the lower of cost or net realizable value. Cost is determined by the first-in, first-out method. Outdated inventory is directly charged to cost of goods sold.
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill is recognized as the excess cost of an acquired entity over the net amount assigned to assets acquired and liabilities assumed. Goodwill is not amortized, but rather tested for impairment on an annual basis and more often if circumstances require. Impairment losses are recognized whenever the implied fair value of goodwill is less than its carrying value. The Company recognizes an acquired intangible apart from goodwill whenever the intangible arises from contractual or other legal rights, or whenever it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized over their estimated useful lives unless the estimated useful life is determined to be indefinite. Amortizable intangible assets are being amortized primarily over useful lives of five years. The straight-line method of amortization is used as it has been determined to approximate the use pattern of the assets. Impairment losses are recognized if the carrying amount of an intangible that is subject to amortization is not recoverable from expected future cash flows and its carrying amount exceeds its fair value. See Note 7, “Intangible Assets and Goodwill,” for further discussion of impairment charges in the nine months ended September 30, 2023.
Concentrations of Credit Risk	Concentrations of Credit Risk The Company’s financial instruments that are exposed to a concentration of credit risk are cash and accounts receivable. There are no patients/customers that represent 10% or more of the Company’s revenue or accounts receivable. Generally, the Company’s cash and cash equivalents are in checking accounts. The Company relies on a sole supplier for the fulfillment of substantially all of its product sales made through MOD.
Property and Equipment	Property and Equipment Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For consolidated financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives of 5 to 7 years. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. The Company examines the possibility of decreases in the value of fixed assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value.
Fair Value of Assets and Liabilities	Fair Value of Assets and Liabilities Fair value is the price that would be received from the sale of an asset or paid to transfer a liability (i.e. an exit price) in the principal or most advantageous market in an orderly transaction between market participants. In determining fair value, the accounting standards have established a three-level hierarchy that distinguishes between (i) market data obtained or developed from independent sources (i.e., observable data inputs) and (ii) a reporting entity’s own data and assumptions that market participants would use in pricing an asset or liability (i.e., unobservable data inputs). Financial assets and financial liabilities measured and reported at fair value are classified in one of the following categories, in order of priority of observability and objectivity of pricing inputs: ● Level 1 – Fair value based on quoted prices in active markets for identical assets or liabilities; ● Level 2 – Fair value based on significant directly observable data (other than Level 1 quoted prices) or significant indirectly observable data through corroboration with observable market data. Inputs would normally be (i) quoted prices in active markets for similar assets or liabilities, (ii) quoted prices in inactive markets for identical or similar assets or liabilities or (iii) information derived from or corroborated by observable market data; ● Level 3 – Fair value based on prices or valuation techniques that require significant unobservable data inputs. Inputs would normally be a reporting entity’s own data and judgments about assumptions that market participants would use in pricing the asset or liability. The fair value measurement level for an asset or liability is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques should maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a binomial lattice option pricing model to estimate the fair value of options, warrants, beneficial conversion features and other Level 3 financial assets and liabilities. The Company believes that the binomial lattice model results in the best estimate of fair value because it embodies all of the requisite assumptions (including the underlying price, exercise price, term, volatility, and risk-free interest-rate) necessary to fairly value these instruments and, unlike less sophisticated models like the Black-Scholes model, it also accommodates assumptions regarding investor exercise behavior and other market conditions that market participants would likely consider in negotiating the transfer of such an instruments.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation to employees and nonemployees under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 718 “Compensation – Stock Compensation” using the fair value-based method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. This guidance establishes standards for the accounting for transactions in which an entity exchanges its equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. The Company uses a binomial lattice pricing model to estimate the fair value of options and warrants granted.
Income Taxes	Income Taxes The Company follows Accounting Standards Codification subtopic 740-10, Income Taxes (“ASC 740-10”) for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability during each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse and are considered immaterial. No income tax has been provided for the three or nine months ended September 30, 2023 because the Company has sufficient operating loss carryforwards to offset any net income, including income from capital gains related to the disposal of discontinued operations, that it may realize in the full year 2023. Moreover, the Company expects to generate a loss for the full year 2023 inclusive of the gain from disposal of discontinued operations recognized in the three and nine months ended September 30, 2023. No income tax was provided for the three or nine months ended September 30, 2022 since the Company sustained losses in those periods. Due to the uncertainty of the utilization and recoverability of the loss carry-forwards and other deferred tax assets, management has determined a full valuation allowance for deferred tax assets, since it is more likely than not that the deferred tax assets will not be realizable.
Recurring Fair Value Measurements	Recurring Fair Value Measurements The carrying value of the Company’s financial assets and financial liabilities is their cost, which may differ from fair value. The carrying value of cash held as demand deposits, money market and certificates of deposit, marketable investments, accounts receivable, accounts payable, and accrued liabilities approximated their fair value.
Deemed Dividend	Deemed Dividend Through December 31, 2022, the Company incurred a deemed dividend on Series B Convertible Preferred Voting Stock (the “Series B Preferred”). As the intrinsic price per share of the Series B Preferred was less than the deemed fair value of the Company’s common stock on the date of issuance of the Series B Preferred, the Series B Preferred contained a beneficial conversion feature as described in FASB ASC 470-20, “Debt with Conversion and Other Options.” The difference in the stated conversion price and estimated fair value of the common stock was accounted for as a beneficial conversion feature and affected income or loss available to common stockholders for purposes of earnings per share available to common stockholders. The Company may incur further deemed dividends on certain of its warrants containing a down-round provision equal to the difference in fair value of the warrants before and after the triggering of the down round adjustment.
Net Income (Loss) per Share	Net Income (Loss) per Share Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. During the three and nine months ended September 30, 2023 and 2022, the Company reported a loss from continuing operations. As a result, diluted net income (loss) per common share is computed in the same manner as basic net income (loss) per common share, even though the Company had net income in the nine months ended September 30, 2023 after adjusting for discontinued operations. The Company excluded all outstanding stock options, warrants and other dilutive securities from the calculation of diluted net loss per common share because inclusion of these securities would have been anti-dilutive. As of September 30, 2023 and December 31, 2022, potentially dilutive securities were comprised of (i) 71,396,486 and 68,109,094 warrants outstanding, respectively, (ii) 4,693,732 and 5,222,982 stock options outstanding, respectively, (iii) 1,992,652 and 1,651,435 unissued shares subject to future vesting requirements granted pursuant to the Company’s Employee Incentive Plan, (iv) 3,829,082 and 2,585,542 common shares issuable that are earned but not paid under consulting and director compensation arrangements, and (v) 13,750,000 and 13,750,000 shares of common stock issuable upon conversion of Series B Preferred.
Common Stock Awards	Common Stock Awards The Company grants common stock awards to non-employees in exchange for services provided. The Company measures the fair value of these awards using the fair value of the services provided or the fair value of the awards granted, whichever is more reliably measurable. The fair value measurement date of these awards is generally the date the performance of services is complete. The fair value of the awards is recognized on a straight-line basis as services are rendered. The share-based payments related to common stock awards for the settlement of services provided by non-employees is recorded on the consolidated statement of operations in the same manner and charged to the same account as if such settlements had been made in cash. From time to time, the Company also issues stock awards settleable in a variable number of common shares. Such awards are classified as liabilities until such time as the number of shares underlying the grant is determinable.
Warrants	Warrants In connection with certain financing, consulting and collaboration arrangements, the Company has issued warrants to purchase shares of its common stock. The outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards. The Company measures the fair value of the awards using the Black-Scholes pricing model as of the measurement date. The Company uses a binomial lattice pricing model to estimate the fair value of compensation options and warrants. Warrants issued in conjunction with the issuance of common stock are initially recorded at fair value as a reduction in additional paid-in capital of the common stock issued. All other warrants are recorded at fair value as expense over the requisite service period, or at the date of issuance, if there is not a service period. Certain of the Company’s warrants include a so-called down round provision. The Company accounts for such provisions pursuant to ASU No. 2017-11, Earnings Per Share, Distinguishing Liabilities from Equity and Derivatives and Hedging
Business Segments	Business Segments The Company uses the “management approach” to identify its reportable segments. The management approach designates the internal organization used by management for making operating decisions and assessing performance as the basis for identifying the Company’s reportable segments. Using the management approach, the Company determined that it has three operating segments: Health Services (multi-specialty medical group including the NWC GYN practice, the NCFM functional medicine practice, the BTG physical therapy practice, and the AEU cosmetic services practice), Digital Healthcare (develops and markets the “HealthLynked Network,” an online personal medical information and record archive system), and Medical Distribution (comprised of the operations of MOD, a virtual distributor of discounted medical supplies selling to both consumers and medical practices). The Company’s ACO/MSO segment was sold on January 17, 2023. As described in further detail in Note 4, “Discontinued Operations,” this unit’s assets and liabilities are classified as held for sale as of December 31, 2022 and the unit’s results of operations are classified as “Income (loss) from operations of discontinued operations” in the three and nine months ended September 30, 2023 and 2022.
Recently Adopted Pronouncements	Recently Adopted Pronouncements In March 2020, the FASB issued ASU 2020-03, “Codification Improvements to Financial Instruments.” The amendments in this update are to clarify, correct errors in, or make minor improvements to a variety of ASC topics. The changes in ASU 2020-03 are not expected to have a significant effect on current accounting practices. The ASU improves various financial instrument topics in the Codification to increase stakeholder awareness of the amendments and to expedite the improvement process by making the Codification easier to understand and easier to apply by eliminating inconsistencies and providing clarifications. The ASU is effective for smaller reporting companies for fiscal years beginning after December 15, 2022 with early application permitted. The Company adopted this standard for the year ended December 31, 2023. The adoption did not have a material effect on the Company’s consolidated financial statements. In October 2021, the FASB issued guidance which requires companies to apply Topic 606, Revenue from Contracts with Customers No other new accounting pronouncements were issued or became effective in the period that had, or are expected to have, a material impact on our consolidated Financial Statements.

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
Discontinued Operations (Tables)	Sep. 30, 2023
Discontinued Operations [Abstract]
Schedule of Classes of Assets and Liabilities of Discontinued Operations	The following table presents the aggregate carrying amounts of the classes of assets and liabilities of discontinued operations of the ACO/MSO Division classified as held for sale: September 30, December 31, 2023 2022 Assets Held for Sale Intangible assets, net $ --- $ 1,073,000 Goodwill --- 381,856 Total assets held for sale --- 1,454,856 Liabilities Held for Sale Contract liabilities, current $ --- $ 25,000 Total liabilities held for sale $ --- $ 25,000
Schedule of Financial Results of the ACO/MSO Division	The following table presents financial results of the ACO/MSO Division for the three and nine months ended September 30, 2023 and 2022: Three Months Ended Nine Months Ended 2023 2022 2023 2022 Revenue: Consulting revenue $ --- $ 88,807 $ 23,646 $ 251,058 Total revenue --- 88,807 23,646 251,058 Operating Expenses and Costs: Medicare shared savings expenses 13,554 337,533 95,941 802,411 Loss from operations of discontinued operations before income taxes (13,554 ) (248,726 ) (72,295 ) (551,353 ) Provision for income taxes --- --- --- --- Loss from discontinued operations, net of income taxes $ (13,554 ) $ (248,726 ) $ (72,295 ) $ (551,353 )
Schedule of Fair Value of Consideration Received and Receivable	The fair value of consideration received and receivable is shown in the following table: Upfront Cash Consideration paid at signing $ 750,000 Incremental Cash Consideration 1,311,567 IPO Share Consideration 1,463,517 2022 MSSP Consideration 312,987 Physician Advance Consideration 199,645 Stub Period Reimbursement 31,381 Total fair value of contingent consideration receivable 3,319,097 Total fair value of consideration received and receivable $ 4,069,097
Schedule of Assets and Liabilities Derecognized	The book value of the assets and liabilities derecognized on January 17, 2023 in connection with the sale were as follows: Prepaid expenses $ 1,500 Intangible asset - ACO physician contract 1,073,000 Goodwill 381,856 Contract liability (20,278 ) Contingent acquisition consideration (185,024 ) Net Book Value of Assets and Liabilities Sold $ 1,251,054
Schedule of Fair Value of Consideration and Derecognition of Assets and Liabilities	After recording the fair value of consideration and derecognition of assets and liabilities, and an estimated liability related to the Indemnification Clause, the Company recorded a gain from disposal of discontinued operations in the amount of $2,674,069 as follows: Total fair value of consideration received and receivable $ 4,069,097 Less: net book value of assets and liabilities sold (1,251,054 ) Less: fair value of Indemnification Clause (143,974 ) Gain from disposal of discontinued operations $ 2,674,069
Schedule of Other Income Expense	This gain is reflected in the “Other Income (Expense)” section of the accompanying Statements of Operations. Gains recognized during the nine months ended September 30, 2023 were as follows: Estimated Resolved Net Gain (loss) on Fair Value on Settlement Realization of Sale Date Amount Contingency Upfront Cash Consideration $ 750,000 $ 750,000 $ --- Stub Period Reimbursement 31,381 31,381 --- Incremental Cash Consideration 1,311,567 1,540,000 228,433 2022 MSSP Consideration 312,987 1,175,411 862,424 Total resolved contingent sale consideration receivable $ 2,405,935 $ 3,496,792 $ 1,090,857
Schedule of Remaining Unresolved of Contingent Consideration Receivable	The carrying value of the remaining unresolved components of contingent consideration receivable as of September 30, 2023 was as follows: IPO Share Consideration $ 1,463,518 Physician Advance Consideration 199,645 Remaining contingent sale consideration receivable $ 1,663,163

Prepaid Expenses and Other (Tab

Prepaid Expenses and Other (Tables)	9 Months Ended
Prepaid Expenses and Other (Tables)	Sep. 30, 2023
Prepaid Expenses and Other [Abstract]
Schedule of Prepaid and Other Expenses	Prepaid and other expenses as of September 30, 2023 and December 31, 2022 were as follows: September 30, December 31, 2023 2022 Insurance prepayments $ 7,832 $ 17,733 Other expense prepayments 14,375 6,989 Rent deposits 46,084 44,125 Deferred equity compensation 52,500 75,000 Total prepaid expenses and other 120,791 143,847 Less: long term portion (42,400 ) (50,907 ) Prepaid expenses and other, current portion $ 78,391 $ 92,940

Property, Plant, and Equipment

Property, Plant, and Equipment (Tables)	9 Months Ended
Property, Plant, and Equipment (Tables)	Sep. 30, 2023
Property, Plant, and Equipment [Abstract]
Schedule of property, plant and equipment	Property, plant and equipment as of September 30, 2023 and December 31, 2022 were as follows: September 30, December 31, 2023 2022 Medical equipment $ 493,854 $ 493,854 Furniture, office equipment and leasehold improvements 317,963 316,463 Total property, plant and equipment 811,817 810,317 Less: accumulated depreciation (489,836 ) (397,194 ) Property, plant and equipment, net $ 321,981 $ 413,123

Intangible Assets and Goodwill

Intangible Assets and Goodwill (Tables)	9 Months Ended
Intangible Assets and Goodwill (Tables)	Sep. 30, 2023
Intangible Assets and Goodwill [Abstract]
Schedule of Intangible Assets	Identifiable intangible assets as of September 30, 2023 and December 31, 2022 were as follows: September 30, December 31, 2023 2022 NCFM: Medical database $ 1,101,538 $ 1,101,538 NCFM: Website 41,000 41,000 Total intangible assets 1,142,538 1,142,538 Less: accumulated amortization (201,651 ) (30,531 ) Intangible assets, net $ 940,887 $ 1,112,007

Leases (Tables)

Leases (Tables)	9 Months Ended
Leases (Tables)	Sep. 30, 2023
Leases [Abstract]
Schedule of Lease-Related Assets and Liabilities	The table below summarizes the Company’s lease-related assets and liabilities as of September 30, 2023 and December 31, 2022: September 30, December 31, 2023 2022 Lease assets $ 518,819 $ 540,181 Lease liabilities Lease liabilities (short term) $ 230,910 $ 344,464 Lease liabilities (long term) 291,410 198,330 Total lease liabilities $ 522,320 $ 542,794
Schedule of Maturities of Operating Lease Liabilities	Maturities of operating lease liabilities were as follows as of September 30, 2023: 2023 (October to December) $ 109,833 2024 264,333 2025 203,749 2026 93,410 2027 990 Total lease payments 672,315 Less interest (149,995 ) Present value of lease liabilities $ 522,320

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	9 Months Ended
Accounts Payable and Accrued Expenses (Tables)	Sep. 30, 2023
Accounts Payable and Accrued Expenses [Abstract]
Schedule of Accounts Payable and Accrued Expenses	Amounts related to accounts payable and accrued expenses as of September 30, 2023 and December 31, 2022 were as follows: September 30, December 31, 2023 2022 Trade accounts payable $ 632,635 $ 863,662 Accrued payroll liabilities 73,871 190,633 Accrued operating expenses 131,705 389,655 Accrued interest 54,541 63,615 Accrued commissions payable from sale of AHP (a) 728,581 --- Accrued warrant liability (b) --- 92,641 Product return allowance 1,942 2,352 $ 1,623,275 $ 1,602,558 (a) During September 2023, AHP received from the CMS a final determination of AHP’s Plan Year 2022 MSSP shared savings, of which the Company realized gross receipts of $1,873,993 and net proceeds of $1,186,231 after payments to participating physicians and commissions in satisfaction of the 2022 MSSP Consideration. Gross payment was received by the Company in October 2023. As of September 30, 2023, the Company accrued commissions and other fees payable resulting from the receipt and prior consideration received in the amount of $728,581. See Note 4 for complete description of the AHP sale and related consideration. (b) During the nine months ended September 30, 2023, the Company wrote off a liability related to a dispute over unexercised warrants. The warrants in question expired unexercised during July 2023.

Contract Assets and Liabiliti_2

Contract Assets and Liabilities (Tables)	9 Months Ended
Contract Assets and Liabilities (Tables)	Sep. 30, 2023
Contract Assets And Liabilities Abstract
Schedule of amounts related to contract liabilities	Amounts related to contract liabilities as of September 30, 2023 and December 31, 2022 were as follows: September 30, December 31, 2023 2022 Patient services paid but not provided - NCFM $ 29,167 $ 491,020 Patient services paid but not provided - BTG 74,191 78,120 Patient services paid but not provided - NWC 91,583 --- Unshipped products - MOD 2,828 5,707 $ 197,769 $ 574,847

Amounts Due to Related Party _2

Amounts Due to Related Party and Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2023
Amounts Due to Related Party and Related Party Transactions [Abstract]
Schedule of Amounts Due to Related Parties	Amounts due to related parties as of September 30, 2023 and December 31, 2022 were comprised of the following amounts owed to Dr. Michael Dent, the Company’s CEO: September 30, December 31, 2023 2022 Note Payable to Dr. Michael Dent, November 2022 $ 26,250 $ 172,500 Note Payable to Dr. Michael Dent, December 2022 30,250 137,500 Note Payable to Dr. Michael Dent, March 2023 63,005 --- Note Payable to Dr. Michael Dent, June 2023 26,875 --- Note Payable to Dr. Michael Dent, August 2023 343,200 --- Note Payable to Dr. Michael Dent, September 2023 93,500 --- Face value of notes payable to related party 583,080 310,000 Less: unamortized discount (76,104 ) (104,490 ) Notes payable to related party, total 506,976 205,510 Plus deferred compensation payable to Dr. Michael Dent 300,600 300,600 Total due to related party $ 807,576 $ 506,110

Notes Payable (Tables)

Notes Payable (Tables)	9 Months Ended
Notes Payable (Tables)	Sep. 30, 2023
Notes Payable [Abstract]
Schedule of Notes Payable	Notes payable as of September 30, 2023 and December 31, 2022 were as follows: September 30, December 31, 2023 2022 SBA Disaster Relief Loans $ 450,000 $ 450,000 Yorkville Note Payable I, July 2022 --- 168,300 1800 Diagonal Note Payable I, July 2022 --- 129,705 1800 Diagonal Note Payable II, March 2023 65,385 --- 1800 Diagonal Note Payable III, August 2023 162,131 --- Yorkville Note Payable III, September 2022 171,600 --- AEU Note Payable --- 31,393 Face value of notes payable 849,116 779,398 Less: unamortized discount (72,200 ) (37,748 ) Notes payable, total 776,916 741,650 Less: long term portion (450,000 ) (450,000 ) Notes payable, current portion $ 326,916 $ 291,650

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	9 Months Ended
Shareholders' Equity (Tables)	Sep. 30, 2023
Shareholders' Equity (Tables) [Line Items]
Schedule of Common Stock Issuable	As of September 30, 2023 and December 31, 2022, the Company was obligated to issue the following shares: September 30, 2023 December 31, 2022 Amount Shares Amount Shares Shares issuable to employees and consultants 246,937 2,059,559 210,584 2,183,398 Shares issuable to independent directors 75,000 1,769,523 15,000 402,144 321,937 3,829,082 225,584 2,585,542
Schedule of Financial Statements with Respect to the EIPs	Amounts recognized in the financial statements with respect to the EIPs in the three and nine months ended September 30, 2023 and 2022 were as follows: Three Months Ended Nine Months Ended 2023 2022 2023 2022 Total cost of share-based payment plans during the period $ 55,765 $ 91,013 $ 215,118 $ 335,860 Amounts capitalized in deferred equity compensation during period $ --- $ --- $ --- $ --- Amounts written off from deferred equity compensation during period $ --- $ --- $ --- $ --- Amounts charged against income for amounts previously capitalized $ --- $ (26,250 ) $ 10,354 $ (9,375 ) Amounts charged against income, before income tax benefit $ 55,765 $ 64,763 $ 225,472 $ 326,485 Amount of related income tax benefit recognized in income $ --- $ --- $ --- $ ---
Schedule of Aggregate Grant Date Fair Value	The fair value of the warrants was calculated using the following range of assumptions: 2023 2022 Pricing model utilized Binomial Lattice Binomial Lattice Risk free rate range 3.45% to 5.40% 2.82% to 4.21% Expected life range (in years) 0.28 years to 5.00 years 5.00 years Volatility range 126.30% to 163.44% 74.50% to 96.73% Dividend yield 0.00% 0.00%
Stock Options [Member]
Shareholders' Equity (Tables) [Line Items]
Schedule of Stock Option Activity	The following table summarizes stock option activity as of and for the nine months ended September 30, 2023 and 2022: 2023 2022 Weighted Weighted Average Average Exercise Exercise Stock options Number Price Number Price Outstanding at beginning of period 5,222,982 $ 0.20 3,456,250 $ 0.23 Granted during the period 93,750 $ 0.08 975,000 $ 0.16 Exercised during the period --- $ --- (12,500 ) $ (0.26 ) Forfeited during the period (623,000 ) $ (0.18 ) (419,500 ) $ (0.31 ) Outstanding at end of period 4,693,732 $ 0.16 3,999,250 $ 0.20 Options exercisable at period-end 3,054,315 $ 0.20 2,655,500 $ 0.20
Schedule of Fair Value of Each Stock Option Award is Estimated on the Date of Grant using a Binomial Lattice Option-Pricing Model	The fair value of options granted for the nine months ended September 30, 2023 and 2022 was calculated using the following range of assumptions: 2023 2022 Pricing model utilized Binomial Lattice Binomial Lattice Risk free rate range 3.48% 2.81% to 2.90% Expected life range (in years) 10.00 years 10.00 years Volatility range 145.03% 74.38% to 74.50% Dividend yield 0.00% 0.00%
Schedule of Stock Grant Activity	The following table summarizes the status and activity of nonvested options issued pursuant to the EIPs as of and for the nine months ended September 30, 2023 and 2022: 2023 2022 Weighted Weighted Average Average Grant Date Grant Date Stock options Shares Fair Value Shares Fair Value Nonvested options at beginning of period 2,260,417 $ 0.08 858,750 $ 0.23 Granted 93,750 $ 0.05 975,000 $ 0.09 Vested (298,250 ) $ (0.12 ) (195,750 ) $ (0.22 ) Forfeited (416,500 ) $ (0.11 ) (294,250 ) $ (0.26 ) Nonvested options at end of period 1,639,417 $ 0.06 1,343,750 $ 0.12
Stock Grants [Member]
Shareholders' Equity (Tables) [Line Items]
Schedule of Stock Grant Activity	The following table summarizes stock grant activity as of and for the nine months ended September 30, 2023 and 2022: 2023 2022 Weighted Weighted Average Average Grant Date Grant Date Stock Grants Shares Fair Value Shares Fair Value Nonvested grants at beginning of period 1,651,435 $ 0.05 302,050 $ 0.27 Granted 1,793,596 $ 0.05 377,454 $ 0.17 Vested (1,437,379 ) $ (0.05 ) (354,782 ) $ (0.23 ) Forfeited (15,000 ) $ (0.26 ) (104,954 ) $ (0.19 ) Nonvested grants at end of period 1,992,652 $ 0.05 219,768 $ 0.20
Warrant [Member]
Shareholders' Equity (Tables) [Line Items]
Schedule of Stock Option Activity	Transactions involving our warrants during the nine months ended September 30, 2023 and 2022 are summarized as follows: 2023 2022 Weighted Weighted Average Average Exercise Exercise Number Price Number Price Outstanding at beginning of the period 68,109,094 $ 0.22 59,796,992 $ 0.25 Granted during the period 12,469,698 $ 0.10 3,249,244 $ 0.17 Exercised during the period --- $ --- --- $ --- Expired during the period (9,182,306 ) $ (0.14 ) (786,667 ) $ (0.44 ) Outstanding at end of the period 71,396,486 $ 0.21 62,259,569 $ 0.24 Exercisable at end of the period 71,396,486 $ 0.21 62,259,569 $ 0.24 Weighted average remaining life 2.2 years 2.6 years
Schedule of Financial Statements with Respect to the EIPs	The following table summarizes information about the Company’s warrants outstanding as of September 30, 2023: Warrants Outstanding Warrants Exercisable Weighted- Average Weighted- Weighted- Remaining Average Average Exercise Number Contractual Exercise Number Exercise Prices Outstanding Life (years) Price Exercisable Price $ 0.0001 to 0.09 20,558,289 1.8 0.07 20,558,289 $ 0.07 $ 0.10 to 0.24 20,257,013 2.8 0.16 20,257,013 $ 0.16 $ 0.25 to 0.49 27,621,260 2.0 0.31 27,621,260 $ 0.31 $ 0.50 to 1.05 2,959,924 2.8 0.68 2,959,924 $ 0.68 $ 0.05 to 1.00 71,396,486 2.2 0.21 71,396,486 $ 0.21

Contingent Acquisition Consid_2

Contingent Acquisition Consideration (Tables)	9 Months Ended
Contingent Acquisition Consideration (Tables)	Sep. 30, 2023
Contingent Acquisition Consideration [Abstract]
Schedule of fair value of contingent acquisition	Contingent acquisition consideration as of September 30, 2023 and December 31, 2022 was comprised of the following: September 30, December 31, 2023 2022 Fair value of CHM contingent acquisition consideration $ --- $ 185,024 Fair value of MOD contingent acquisition consideration 4,100 13,283 Total contingent acquisition consideration 4,100 198,307 Less: long term portion (4,100 ) (98,239 ) Contingent acquisition consideration, current portion $ --- $ 100,068
Schedule of recognized gains (losses)	During the three and nine months ended September 30, 2023 and 2022, the Company recognized gains (losses) on the change in the fair value of contingent acquisition consideration as follows: Three months Ended Nine months Ended 2023 2022 2023 2022 HCFM contingent acquisition consideration $ --- $ --- $ --- $ (35,259 ) CHM contingent acquisition consideration --- 62,516 --- 58,292 MOD contingent acquisition consideration 4,819 70,967 9,183 642,540 $ 4,819 $ 133,483 $ 9,183 $ 665,573
Schedule of maturities of contingent acquisition consideration	Maturities of contingent acquisition consideration were as follows as of September 30, 2023: 2023 (October to December) $ --- 2024 4,100 $ 4,100

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
Commitments and Contingencies (Tables)	Sep. 30, 2023
Operating lease [Member]
Commitments and Contingencies (Tables) [Line Items]
Schedule of Maturities of Operating Lease Liabilities	Maturities of operating lease liabilities were as follows as of September 30, 2023: 2023 (October to December) $ 109,833 2024 264,333 2025 203,749 2026 93,410 2027 990 Total lease payments 672,315 Less interest (149,995 ) Present value of lease liabilities $ 522,320

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
Segment Reporting (Tables)	Sep. 30, 2023
Segment Reporting [Abstract]
Schedule of segment information	Segment information for the three months ended September 30, 2023 was as follows: Three Months Ended Health Services Digital Healthcare Medical Distribution Total Revenue Patient service revenue, net $ 1,271,466 $ --- $ --- $ 1,271,466 Subscription, consulting and event revenue --- 18,574 --- 18,574 Product revenue --- --- 42,475 42,475 Total revenue 1,271,466 18,574 42,475 1,332,515 Operating Expenses Practice salaries and benefits 772,416 --- --- 772,416 Other practice operating expenses 529,067 --- --- 529,067 Cost of product revenue --- --- 40,820 40,820 Selling, general and administrative expenses --- 748,618 19,087 767,705 Depreciation and amortization 85,937 1,455 --- 87,392 Impairment loss 319,958 --- --- 319,958 Total Operating Expenses 1,707,378 750,073 59,907 2,517,358 (Loss) income from operations $ (435,912 ) $ (731,499 ) $ (17,432 ) $ (1,184,843 ) Other Segment Information Gain from expiration of liability classified equity instruments $ --- $ (92,641 ) $ --- $ (92,641 ) Amortization of original issue discounts on notes payable $ 132,155 $ --- $ --- $ 132,155 Gain from realization of contingent sale consideration receivable $ (1,075,857 ) $ --- $ --- $ (1,075,857 ) Change in fair value of contingent acquisition consideration $ --- $ (4,819 ) $ --- $ (4,819 ) Interest expense (income) $ 9,177 $ 8,512 $ --- $ 17,689 Nine Months Ended Health Services Digital Healthcare Medical Distribution Total Revenue Patient service revenue, net $ 4,602,081 $ --- $ --- $ 4,602,081 Subscription and event revenue --- 54,050 --- 54,050 Product and other revenue --- --- 135,034 135,034 Total revenue 4,602,081 54,050 135,034 4,791,165 Operating Expenses Practice salaries and benefits 2,635,065 --- --- 2,635,065 Other practice operating expenses 1,799,530 --- --- 1,799,530 Cost of product revenue --- --- 107,277 107,277 Selling, general and administrative expenses --- 2,621,951 83,191 2,705,142 Depreciation and amortization 259,496 4,266 --- 263,762 Impairment loss 319,958 --- --- 319,958 Total Operating Expenses 5,014,049 2,626,217 190,468 7,830,734 Income (loss) from operations $ (411,968 ) $ (2,572,167 ) $ (55,434 ) $ (3,039,569 ) Other Segment Information Loss on extinguishment of debt $ --- $ 88,932 $ --- $ 88,932 Gain from expiration of liability classified equity instruments $ --- $ (92,641 ) $ --- $ (92,641 ) Amortization of original issue discounts on notes payable $ 320,216 $ 3,988 $ --- $ 324,204 Gain from realization of contingent sale consideration receivable $ (1,090,857 ) $ --- $ --- $ (1,090,857 ) Change in fair value of contingent acquisition consideration $ --- $ (9,183 ) $ --- $ (9,183 ) Interest expense $ 16,180 $ 52,014 $ --- $ 68,194 September 30, 2023 Identifiable assets $ 1,953,872 $ 3,726,102 $ 9,350 $ 5,689,324 December 31, 2022 Identifiable assets $ 2,402,188 $ 377,758 $ 25,956 $ 2,805,902 Goodwill $ 319,958 $ --- $ --- $ 319,958 Assets held for sale $ 1,454,856 Three Months Ended Health Services Digital Healthcare Medical Distribution Total Revenue Patient service revenue, net $ 1,262,253 $ --- $ --- $ 1,262,253 Subscription, consulting and event revenue --- 1,170 --- 1,170 Product revenue --- --- 95,449 95,449 Total revenue 1,262,253 1,170 95,449 1,358,872 Operating Expenses Practice salaries and benefits 810,058 --- --- 810,058 Other practice operating expenses 695,300 --- --- 695,300 Cost of product revenue --- --- 87,775 87,775 Selling, general and administrative expenses --- 1,055,178 32,955 1,088,133 Depreciation and amortization 31,198 1,406 176,900 209,504 Total Operating Expenses 1,536,556 1,056,584 297,630 2,890,770 Loss from operations $ (274,303 ) $ (1,055,414 ) $ (202,181 ) $ (1,531,898 ) Other Segment Information Interest expense (income) $ 2,815 $ 2,825 $ --- $ 5,640 Financing cost $ 110,000 $ --- $ --- $ 110,000 Amortization of original issue discounts on notes payable $ 18,480 $ 2,540 $ --- $ 21,020 Change in fair value of contingent acquisition consideration $ --- $ (133,483 ) $ --- (133,483 ) Nine Months Ended Health Services Digital Healthcare Medical Distribution Total Revenue Patient service revenue, net $ 4,069,714 $ --- $ --- $ 4,069,714 Subscription, consulting and event revenue --- 9,433 --- 9,433 Product and other revenue --- --- 372,877 372,877 Total revenue 4,069,714 9,433 372,877 4,452,024 Operating Expenses Practice salaries and benefits 2,344,529 --- --- 2,344,529 Other practice operating expenses 1,897,070 --- --- 1,897,070 Cost of product revenue --- --- 419,129 419,129 Selling, general and administrative expenses --- 3,529,289 149,495 3,678,784 Depreciation and amortization 87,134 4,472 530,700 622,306 Total Operating Expenses 4,328,733 3,533,761 1,099,324 8,961,818 Income (loss) from operations $ (259,019 ) $ (3,524,328 ) $ (726,447 ) $ (4,509,794 ) Other Segment Information Interest expense (income) $ 8,420 $ 6,731 $ --- $ 15,151 Financing cost $ 110,000 $ --- $ --- $ 110,000 Amortization of original issue discounts on notes payable $ 18,480 $ 2,540 $ --- $ 21,020 Change in fair value of contingent acquisition consideration $ --- $ (665,573 ) $ --- $ (665,573 ) September 30, 2022 Identifiable assets $ 2,182,272 $ 507,030 $ 2,188,509 $ 4,877,811 Goodwill $ 319,958 $ --- $ 766,249 $ 1,086,207 Assets of discontinued business unit $ 1,514,552

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	9 Months Ended
Fair Value of Financial Instruments (Tables)	Sep. 30, 2023
Fair Value of Financial Instruments [Abstract]
Schedule of Fair Value Measurements	The following table summarizes the conclusions reached regarding fair value measurements as of September 30, 2023 and December 31, 2022: As of September 30, 2023 As of December 31, 2022 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets: Contingent sale consideration receivable $ --- $ --- $ 1,663,163 $ 1,663,163 $ --- $ --- $ --- $ --- Liabilities: Contingent acquisition consideration payable --- --- 4,100 4,100 --- --- 198,307 198,307 Liability-classified equity instruments --- --- 52,500 52,500 --- --- 75,000 75,000 $ --- $ --- $ 56,600 $ 56,600 $ --- $ --- $ 273,307 $ 273,307

Business and Business Present_2

Business and Business Presentation (Details) - shares	Feb. 05, 2018	Sep. 02, 2014
Business and Business Presentation (Details) [Line Items]
Number of authorized shares		250,000,000
Common Stock [Member]
Business and Business Presentation (Details) [Line Items]
Number of authorized shares		230,000,000
Preferred Stock [Member]
Business and Business Presentation (Details) [Line Items]
Number of authorized shares		20,000,000
Maximum [Member] \| Common Stock [Member]
Business and Business Presentation (Details) [Line Items]
Number of authorized shares	500,000,000

Significant Accounting Polici_2

Significant Accounting Policies (Details) - USD ($)	9 Months Ended	12 Months Ended
Significant Accounting Policies (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Significant Accounting Policies (Details) [Line Items]
FDIC insurance amount	$ 250,000
Cash balances in excess of FDICI insured limit	$ 0	$ 0
Percentage of customers accounts receivable billings	58%
Gross patient services accounts receivable	$ 71,227	98,180
Net patient services accounts receivable	41,525	49,777
Consulting accounts receivable	0	22,506
Allowance of doubtful accounts	$ 0	$ 0
Unissued Share [Member]
Significant Accounting Policies (Details) [Line Items]
Anti-dilutive securities (in Shares)	1,992,652
Minimum [Member]
Significant Accounting Policies (Details) [Line Items]
Estimated useful lives	5 years
Maximum [Member]
Significant Accounting Policies (Details) [Line Items]
Estimated useful lives	7 years
Warrant [Member]
Significant Accounting Policies (Details) [Line Items]
Warrants outstanding (in Shares)	71,396,486	68,109,094
Unissued Share [Member]
Significant Accounting Policies (Details) [Line Items]
Anti-dilutive securities (in Shares)		1,651,435
Common Stock Issuable [Member]
Significant Accounting Policies (Details) [Line Items]
Anti-dilutive securities (in Shares)	3,829,082	2,585,542
Shares of Common Stock Issuable upon Conversion of Series B Preferred [Member]
Significant Accounting Policies (Details) [Line Items]
Anti-dilutive securities (in Shares)	13,750,000	13,750,000
Customer [Member] \| Revenue Benchmark [Member] \| Customer Concentration Risk [Member]
Significant Accounting Policies (Details) [Line Items]
Concentrations of credit risk percentage	10%
Stock Options [Member]
Significant Accounting Policies (Details) [Line Items]
Stock options outstanding (in Shares)	4,693,732	5,222,982

Liquidity and Going Concern A_2

Liquidity and Going Concern Analysis (Details) - USD ($)							1 Months Ended	3 Months Ended						9 Months Ended
Liquidity and Going Concern Analysis (Details) - USD ($)	Aug. 31, 2023	Jul. 31, 2023	Jun. 30, 2023	Mar. 31, 2023	Jan. 17, 2023	Jul. 05, 2022	Oct. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Liquidity and Going Concern Analysis (Details) [Line Items]
Cash balance								$ 51,328						$ 51,328
Working capital deficit														1,158,347
Accumulated deficit								(40,747,377)						(40,747,377)		$ (41,020,933)
Net income								(174,924)	$ (1,003,455)	$ 1,451,935	$ (1,783,801)	$ (1,589,821)	$ (1,168,123)	273,556	$ (4,541,745)
Realization of contingent sale														1,090,857
Loss from continuing operations								$ (161,370)			(1,535,075)			(2,328,218)	(3,990,392)
Cash from operating activities														$ (2,952,574)	(3,762,644)
Shares of common stock (in Shares)						30,000,000								225,000
Common stock, par value (in Dollars per share)								$ 0.0001						$ 0.0001		$ 0.0001
Aggregate net proceeds														$ 1,733,750	522,500
Total note payable														1,586,620	$ 55,379
Commissions			$ 1,750,000
transfer milestones rate	100%
Net proceeds								$ 1,186,231						1,186,231
Employee Stock [Member]
Liquidity and Going Concern Analysis (Details) [Line Items]
Realization of contingent sale														$ 2,674,069
Common Stock [Member]
Liquidity and Going Concern Analysis (Details) [Line Items]
Net income
Shares of common stock (in Shares)														7,416,667
Common stock, par value (in Dollars per share)						$ 0.0001
AHP Merger Agreement [Member]
Liquidity and Going Concern Analysis (Details) [Line Items]
Agreement amount				$ 31,381	$ 750,000
Commissions		$ 1,540,000
Forecast [Member] \| AHP Merger Agreement [Member]
Liquidity and Going Concern Analysis (Details) [Line Items]
Agreement amount							$ 500,000
SEPA [Member]
Liquidity and Going Concern Analysis (Details) [Line Items]
Shares of common stock (in Shares)														225,000
SEPA [Member] \| Common Stock [Member]
Liquidity and Going Concern Analysis (Details) [Line Items]
Proceeds amount														$ 18,765

Discontinued Operations (Detail

Discontinued Operations (Details) - USD ($)	1 Months Ended				9 Months Ended
Discontinued Operations (Details) - USD ($)	Aug. 31, 2023	Jul. 31, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Discontinued Operations [Line Items]
Merger agreement description					(1) $750,000 in cash paid upon signing of the definitive agreement (received January 18, 2023) (the “Upfront Cash Consideration”); (2) up to $1,750,000 net incremental cash based on the agreement to participate in Buyer’s ACO by AHP’s existing physician practices or newly added practices, scaled based on the number of covered patients transferred to PBACO by July 31, 2023 (the “Incremental Cash Consideration”), of which $1,225,000 ($1,180,000 net after commissions) was received in June 2023 and $150,000 ($120,000 net after commissions) was received in July 2023; (3) in the event that Buyer completes a planned initial public offering (“IPO”) by February 1, 2025, shares in the public entity at the time of the IPO with a value equal to AHP’s 2021 earnings before interest, taxes depreciation and amortization (“EBITDA”) times the multiple of EBITDA used to value the public entity’s IPO shares, net of any cash consideration previously paid by the Buyer and subject to vesting requirements detailed in the AHP Merger Agreement (the “IPO Share Consideration”); (4) net proceeds, including allocation for expenses, from any MSSP Shared Savings related to AHP’s plan year 2022, which, if earned, would be determined and paid by the CMS by October 2023 (the “2022 MSSP Consideration”); (5) $500,000 of the Incremental Cash Consideration will be allocated to AHP’s participating physicians upon receipt and will be reimbursed to HealthLynked by the Buyer in 2024 from the Buyer’s plan year 2023 (and if necessary, 2024) MSSP Shared Savings (the “Physician Advance Consideration”); and (6) the Buyer shall reimburse the Company for expenses incurred by the Company in operating AHP from January 1, 2023 to January 16, 2023 (the “Stub Period Reimbursement”).
Aggregate merger consideration					1%
Net cash operations of division					$ (84,946)	$ (523,666)
Gain from disposal of discontinued operations					2,674,069
Other Receivables					750,000
Stub period reimbursement				$ 31,381	31,381
Net incremental cash consideration	$ 1,750,000	$ 1,750,000	$ 1,750,000
Commission fees	$ 1,540,000	$ 1,540,000	$ 1,540,000
Cash consideration percentage				100%
Gross receipts					1,873,993
Proceeds from net proceeds					1,186,231
Earned sale consideration receivable					1,873,993
IPO [Member]
Discontinued Operations [Line Items]
Cash consideration					$ 3,000,000

Discontinued Operations (Deta_2

Discontinued Operations (Details) - Schedule of Classes of Assets and Liabilities of Discontinued Operations - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Discontinued Operations [Abstract]
Intangible assets, net		$ 1,073,000
Goodwill		381,856
Total assets held for sale		1,454,856
Contract liabilities, current		25,000
Total liabilities held for sale		$ 25,000

Discontinued Operations (Deta_3

Discontinued Operations (Details) - Schedule of Financial Results of the ACO/MSO Division - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenue:
Total revenue	$ 1,332,515	$ 1,358,872	$ 4,791,165	$ 4,452,024
Operating Expenses and Costs:
Medicare shared savings expenses	13,554	337,533	95,941	802,411
Loss from operations of discontinued operations before income taxes	(13,554)	(248,726)	(72,295)	(551,353)
Provision for income taxes
Loss from discontinued operations, net of income taxes	(13,554)	(248,726)	(72,295)	(551,353)
Consulting revenue [Member]
Revenue:
Total revenue		$ 88,807	$ 23,646	$ 251,058

Discontinued Operations (Deta_4

Discontinued Operations (Details) - Schedule of Fair Value of Consideration Received and Receivable - USD ($)	1 Months Ended	9 Months Ended
	Mar. 31, 2023	Sep. 30, 2023
Discontinued Operations [Abstract]
Upfront Cash Consideration paid at signing		$ 750,000
Incremental Cash Consideration		1,311,567
IPO Share Consideration		1,463,517
2022 MSSP Consideration		312,987
Physician Advance Consideration		199,645
Stub Period Reimbursement	$ 31,381	31,381
Total fair value of contingent consideration receivable		3,319,097
Total fair value of consideration received and receivable		$ 4,069,097

Discontinued Operations (Deta_5

Discontinued Operations (Details) - Schedule of Assets and Liabilities Derecognized	Sep. 30, 2023 USD ($)
Discontinued Operations [Abstract]
Prepaid expenses	$ 1,500
Intangible asset - ACO physician contract	1,073,000
Goodwill	381,856
Contract liability	(20,278)
Contingent acquisition consideration	(185,024)
Net Book Value of Assets and Liabilities Sold	$ 1,251,054

Discontinued Operations (Deta_6

Discontinued Operations (Details) - Schedule of Fair Value of Consideration and Derecognition of Assets and Liabilities - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Discontinued Operations [Abstract]
Total fair value of consideration received and receivable			$ 4,069,097
Less: net book value of assets and liabilities sold	$ (1,251,054)		(1,251,054)
Less: fair value of Indemnification Clause	(143,974)		(143,974)
Gain from disposal of discontinued operations			$ 2,674,069

Discontinued Operations (Deta_7

Discontinued Operations (Details) - Schedule of Other Income Expense	9 Months Ended
	Sep. 30, 2023 USD ($)
Discontinued Operations [Line Items]
Estimated Fair Value on Sale Date	$ 2,405,935
Resolved Net Settlement Amount	3,496,792
Gain (loss) on Realization of Contingency	1,090,857
Upfront Cash Consideration [Member]
Discontinued Operations [Line Items]
Estimated Fair Value on Sale Date	750,000
Resolved Net Settlement Amount	750,000
Gain (loss) on Realization of Contingency
Stub Period Reimbursement [Member]
Discontinued Operations [Line Items]
Estimated Fair Value on Sale Date	31,381
Resolved Net Settlement Amount	31,381
Gain (loss) on Realization of Contingency
Incremental Cash Consideration [Member]
Discontinued Operations [Line Items]
Estimated Fair Value on Sale Date	1,311,567
Resolved Net Settlement Amount	1,540,000
Gain (loss) on Realization of Contingency	228,433
Two zero two two MSSP Consideration [Member]
Discontinued Operations [Line Items]
Estimated Fair Value on Sale Date	312,987
Resolved Net Settlement Amount	1,175,411
Gain (loss) on Realization of Contingency	$ 862,424

Discontinued Operations (Deta_8

Discontinued Operations (Details) - Schedule of Remaining Unresolved of Contingent Consideration Receivable - USD ($)	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Discontinued Operations [Abstract]
IPO Share Consideration	$ 1,463,518
Physician Advance Consideration	199,645
Remaining contingent sale consideration receivable	$ 1,663,163

Prepaid Expenses and Other (Det

Prepaid Expenses and Other (Details) - USD ($)	3 Months Ended		9 Months Ended
Prepaid Expenses and Other (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Prepaid Expenses and Other [Abstract]
Fair value of equity compensation			$ 90,000
Amortization	$ 0	$ 1,359	10,353	$ 19,484
Unearned amounts written off	$ 7,500	$ 7,500	$ 12,147	$ 7,500

Prepaid Expenses and Other (D_2

Prepaid Expenses and Other (Details) - Schedule of Prepaid and Other Expenses - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Prepaid Expenses and Other [Abstract]
Insurance prepayments	$ 7,832	$ 17,733
Other expense prepayments	14,375	6,989
Rent deposits	46,084	44,125
Deferred equity compensation	52,500	75,000
Total prepaid expenses and other	120,791	143,847
Less: long term portion	(42,400)	(50,907)
Prepaid expenses and other, current portion	$ 78,391	$ 92,940

Property, Plant, and Equipmen_2

Property, Plant, and Equipment (Details) - USD ($)	3 Months Ended		9 Months Ended
Property, Plant, and Equipment (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Property, Plant, and Equipment [Abstract]
Depreciation expense	$ 30,352	$ 30,537	$ 92,642	$ 85,473

Property, Plant, and Equipmen_3

Property, Plant, and Equipment (Details) - Schedule of Property, Plant and Equipment - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total property, plant and equipment, Gross	$ 811,817	$ 810,317
Less: accumulated depreciation	(489,836)	(397,194)
Property, plant and equipment, net	321,981	413,123
Medical Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property, plant and equipment, Gross	493,854	493,854
Furniture, Office Equipment and Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property, plant and equipment, Gross	$ 317,963	$ 316,463

Intangible Assets and Goodwil_2

Intangible Assets and Goodwill (Details) - USD ($)	3 Months Ended		9 Months Ended
Intangible Assets and Goodwill (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Intangible Assets and Goodwill [Abstract]
Amortization expense	$ 57,040	$ 178,967	$ 171,120	$ 536,833
Goodwill			319,958
Impaiment charges	319,958		319,958
Estimated fair value	$ 0		$ 0

Intangible Assets and Goodwil_3

Intangible Assets and Goodwill (Details) - Schedule of Intangible Assets - Finite-Lived Intangible Assets [Member] - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Total intangible assets	$ 1,142,538	$ 1,142,538
Less: accumulated amortization	(201,651)	(30,531)
Intangible assets, net	940,887	1,112,007
NCFM: Medical database [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets	1,101,538	1,101,538
NCFM: Website [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets	$ 41,000	$ 41,000

Leases (Details)

Leases (Details) - USD ($)	3 Months Ended		9 Months Ended
Leases (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Operating lease term	2 years 3 months 18 days		2 years 3 months 18 days
Weighted-average discount rate	15.09%		15.09%
Lease expense	$ 123,572	$ 123,069	$ 345,759	$ 318,814

Leases (Details) - Schedule of

Leases (Details) - Schedule of Lease-Related Assets and Liabilities - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Lease assets	$ 518,819	$ 540,181
Lease liabilities
Lease liabilities (short term)	230,910	344,464
Lease liabilities (long term)	291,410	198,330
Total lease liabilities	$ 522,320	$ 542,794

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Maturities of Operating Lease Liabilities - Operating Leases [Member]	Sep. 30, 2023 USD ($)
Lease [Line Items]
2023 (July to December)	$ 109,833
2024	264,333
2025	203,749
2026	93,410
2027	990
Total lease payments	672,315
Less interest	(149,995)
Present value of lease liabilities	$ 522,320

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details)	9 Months Ended
Accounts Payable and Accrued Expenses (Details)	Sep. 30, 2023 USD ($)
Accounts Payable and Accrued Expenses [Abstract]
Gross amount	$ 1,873,993
Proceeds from related party	1,186,231
Accrued commissions and other fees payable	$ 728,581

Accounts Payable and Accrued _4

Accounts Payable and Accrued Expenses (Details) - Schedule of Accounts Payable and Accrued Expenses - USD ($)		Sep. 30, 2023	Dec. 31, 2022
Schedule Of Accounts Payable And Accrued Expenses Abstract
Trade accounts payable		$ 632,635	$ 863,662
Accrued payroll liabilities		73,871	190,633
Accrued operating expenses		131,705	389,655
Accrued interest		54,541	63,615
Accrued commissions payable from sale of AHP (a)	[1]	728,581
Accrued warrant liability (b)	[2]		92,641
Product return allowance		1,942	2,352
Total		$ 1,623,275	$ 1,602,558

[1]During September 2023, AHP received from the CMS a final determination of AHP’s Plan Year 2022 MSSP shared savings, of which the Company realized gross receipts of $1,873,993 and net proceeds of $1,186,231 after payments to participating physicians and commissions in satisfaction of the 2022 MSSP Consideration. Gross payment was received by the Company in October 2023. As of September 30, 2023, the Company accrued commissions and other fees payable resulting from the receipt and prior consideration received in the amount of $728,581. See Note 4 for complete description of the AHP sale and related consideration.[2]During the nine months ended September 30, 2023, the Company wrote off a liability related to a dispute over unexercised warrants. The warrants in question expired unexercised during July 2023.

Contract Assets and Liabiliti_3

Contract Assets and Liabilities (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Contract Assets And Liabilities Abstract
Contract assets	$ 14,583	$ 269,736

Contract Assets and Liabiliti_4

Contract Assets and Liabilities (Details) - Schedule of Amounts Related to Contract Liabilities - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Contract Assets and Liabilities (Details) - Schedule of Amounts Related to Contract Liabilities [Line Items]
Contract liabilities	$ 197,769	$ 574,847
Patient services paid but not provided - NCFM [Member]
Contract Assets and Liabilities (Details) - Schedule of Amounts Related to Contract Liabilities [Line Items]
Contract liabilities	29,167	491,020
Patient services paid but not provided - BTG [Member]
Contract Assets and Liabilities (Details) - Schedule of Amounts Related to Contract Liabilities [Line Items]
Contract liabilities	74,191	78,120
Patient services paid but not provided - NWC [Member]
Contract Assets and Liabilities (Details) - Schedule of Amounts Related to Contract Liabilities [Line Items]
Contract liabilities	91,583
Unshipped products - MOD [Member]
Contract Assets and Liabilities (Details) - Schedule of Amounts Related to Contract Liabilities [Line Items]
Contract liabilities	$ 2,828	$ 5,707

Amounts Due to Related Party _3

Amounts Due to Related Party and Related Party Transactions (Details) - USD ($)																1 Months Ended			3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
	Oct. 30, 2023	Sep. 13, 2023	Aug. 17, 2023	Aug. 08, 2023	Jun. 08, 2023	Jun. 02, 2023	May 12, 2023	May 10, 2023	Apr. 27, 2023	Apr. 13, 2023	Mar. 14, 2023	Jan. 13, 2023	Jan. 05, 2023	Dec. 13, 2022	Nov. 08, 2022	Aug. 17, 2023	Apr. 27, 2023	Feb. 14, 2023	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Aug. 30, 2023	Jun. 26, 2023	Mar. 31, 2023
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Interest expense																						$ 5,426	$ 12,636
Loss on extinguishment of debt																						(88,932)
Principal amount				$ 144,760				$ 330,000
Debt discount in the amount																			132,155	21,020		324,204	21,020
Outstanding principal balance																			450,000			450,000		$ 450,000
Fixed interest amount																			12,209	4,252		12,209	4,252
Note Payable [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Note payable																			776,916			776,916		741,650
December MCA [Member] \| Merchant Cash Advance Factoring Agreement [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Payable amount														$ 143,000
November MCA [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Advance received															$ 150,000
Loan repayment															3,750
Repaid amounts															195,000
Discount against notes payable															45,000
Payments amount																			45,000	0	$ 0	146,250
Amortization of debt																			11,219	0		33,658	0
Remaining payments																			26,250			26,250		172,500
Net carrying value																						21,072		133,664
November MCA [Member] \| Merchant Cash Advance Factoring Agreement [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Payable amount															$ 195,000
December MCA [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Advance received														110,000
Loan repayment														2,750
Repaid amounts														143,000
Discount against notes payable														$ 68,281
Payments amount																			33,000	0		107,250	0
Amortization of debt																			17,070	0		51,211	0
Remaining payments																			30,250			30,250		137,500
Net carrying value																						15,806		71,845
Warrants issued (in Shares)														3,142,857
Exercise price (in Dollars per share)														$ 0.035
Fair value warrants														$ 63,420
Unsecured promissory note [Member] \| January 2023 Dent Note [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Discount against notes payable												$ 42,553
Amortization of debt																			0			1,373
Warrants issued (in Shares)												860,215
Exercise price (in Dollars per share)												$ 0.093
Fair value warrants												$ 56,123
Face value												$ 161,000
Interest rate												15%
Interest expense																			0			397
Loss on extinguishment of debt																			0			41,181
Net proceeds												$ 160,000
Original issue discount												1,000
Unsecured promissory note [Member] \| February 2023 Dent Note [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Discount against notes payable																		$ 50,989
Amortization of debt																			12,747	0		50,989	0
Warrants issued (in Shares)																		685,185
Exercise price (in Dollars per share)																		$ 0.135
Fair value warrants																		$ 66,136
Face value																		$ 186,000
Interest rate																		15%
Net proceeds																		$ 185,000
Original issue discount																		1,000
Unsecured promissory note [Member] \| March 2023 Dent Note [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Discount against notes payable											$ 26,011
Amortization of debt																			7,432	0		16,075	0
Remaining payments																			63,006			63,006		0
Net carrying value																						53,070		0
Net proceeds											100,000
Original issue discount											12,510																$ 15
Principal amount											112,510
Total repayments											126,011
Debt discount in the amount																			37,803	0		63,006	0
Unsecured promissory note [Member] \| March 2023 Dent Note [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Prepaid interest											13,501
Unsecured promissory note [Member] \| April 2023 Dent Note [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Discount against notes payable										$ 15,000
Amortization of debt																			0			15,000
Warrants issued (in Shares)							654,450
Exercise price (in Dollars per share)							$ 0.0764
Face value										$ 100,000
Interest rate										15%
Loss on extinguishment of debt																			0			31,621
Net proceeds										$ 100,000
Outstanding principal balance										$ 15,000
Maturity date										May 12, 2023
Unsecured promissory note [Member] \| April 2023 O’Leary Note [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Discount against notes payable									$ 5,250								$ 5,250
Amortization of debt																			5,250			5,250
Warrants issued (in Shares)						261,194
Exercise price (in Dollars per share)						$ 0.067
Interest rate									15%								15%
Loss on extinguishment of debt																	$ 35,000		0			12,549
Net proceeds																	35,000
Outstanding principal balance									$ 5,250								$ 5,250
Maturity date									May 25, 2023
Unsecured promissory note [Member] \| June 2023 Dent Note [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Discount against notes payable					$ 4,500
Amortization of debt																						4,500
Face value					$ 30,000
Interest rate					15%
Net proceeds					$ 30,000
Maturity date					Jun. 30, 2023
Fixed interest amount					$ 4,500
Unsecured promissory note [Member] \| June 2023 Dent Note II [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Discount against notes payable																										$ 1,875
Remaining payments																			26,875			26,875		0
Net carrying value																						25,984		0
Face value																										$ 25,000
Interest rate																										15%
Outstanding principal balance																										$ 1,875
Unsecured promissory note [Member] \| August 2023 Dent Note [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Amortization of debt																			23,776	0		23,776	0
Remaining payments																			343,200			343,200		0
Net carrying value																						310,237		0
Fair value warrants			$ 25,311													$ 25,311
Interest rate			0%													0%
Net proceeds	$ 10,000															$ 308,500
Original issue discount			$ 5													5
Principal amount																330,000
Total repayments																$ 343,200
Payment premium percentage																2%
Share of warrants (in Shares)			500,000													500,000
Exercise price (in Dollars per share)			$ 0.15													$ 0.15
Note payable			$ 343,200													$ 343,200
Fair value			$ 56,739
Face value amount																									$ 10,000
Unsecured promissory note [Member] \| September 2023 Dent Note [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Amortization of debt																			17,980	$ 0		17,980	$ 0
Remaining payments																			93,500			93,500		0
Net carrying value																						80,808		$ 0
Fair value warrants		$ 31,714
Net proceeds		85,000
Fixed interest amount		$ 8,500
Share of warrants (in Shares)		850,000
Exercise price (in Dollars per share)		$ 0.06
Note payable		$ 93,500
Face value amount		$ 93,500
Fixed interest rate		10%
Fair value amount		$ 30,672
Unsecured promissory note [Member] \| Maximum [Member] \| June 2023 Dent Note [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Amortization of debt																			0
Unsecured promissory note [Member] \| Maximum [Member] \| June 2023 Dent Note II [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Amortization of debt																			943			984
Unsecured promissory note [Member] \| Minimum [Member] \| June 2023 Dent Note [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Amortization of debt																			0			0
Unsecured promissory note [Member] \| Minimum [Member] \| June 2023 Dent Note II [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Amortization of debt																			0			0
Unsecured promissory note [Member] \| Merchant Cash Advance Factoring Agreement [Member] \| March 2023 Dent Note [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Payable amount											$ 12,601
Unsecured promissory note [Member] \| Note Payable [Member] \| January 2023 Dent Note [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Payable amount												$ 161,000
Unsecured promissory note [Member] \| Note Payable [Member] \| February 2023 Dent Note [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Payable amount																		$ 186,000
Unsecured promissory note [Member] \| Dr Dent [Member]
Amounts Due to Related Party and Related Party Transactions (Details) [Line Items]
Discount against notes payable													$ 3,851
Amortization of debt																			0			269
Warrants issued (in Shares)													96,154
Exercise price (in Dollars per share)													$ 0.104
Fair value warrants													$ 6,843
Face value													$ 10,000
Interest rate													15%
Payable amount													$ 10,000
Interest expense																			0			53
Loss on extinguishment of debt																			$ 0			$ 3,582

Amounts Due to Related Party _4

Amounts Due to Related Party and Related Party Transactions (Details) - Schedule of Amounts Due to Related Parties - Dr. Michael Dent [Member] - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Face value of notes payable to related party	$ 583,080	$ 310,000
Less: unamortized discount	(76,104)	(104,490)
Notes payable to related party, total	506,976	205,510
Plus deferred compensation payable to Dr. Michael Dent	300,600	300,600
Total due to related party	807,576	506,110
Note Payable, November 2022 [Member]
Related Party Transaction [Line Items]
Note Payable	26,250	172,500
Note Payable, December 2022 [Member]
Related Party Transaction [Line Items]
Note Payable	30,250	137,500
Note Payable, March 2023 [Member]
Related Party Transaction [Line Items]
Note Payable	63,005
Note Payable June 2023 [Member]
Related Party Transaction [Line Items]
Note Payable	26,875
Note payable August 2023 [Member]
Related Party Transaction [Line Items]
Note Payable	343,200
Note payable September 2023 [Member]
Related Party Transaction [Line Items]
Note Payable	$ 93,500

Notes Payable (Details)

Notes Payable (Details) - USD ($)					1 Months Ended			3 Months Ended		6 Months Ended	9 Months Ended
Notes Payable (Details) - USD ($)	Aug. 08, 2023	May 10, 2023	Mar. 10, 2023	Nov. 04, 2022	Sep. 18, 2023	Oct. 21, 2022	Jul. 19, 2022	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Aug. 31, 2023	Dec. 31, 2022	Nov. 30, 2022	Aug. 31, 2020	Jul. 31, 2020	Jun. 30, 2020
Notes Payable (Details) [Line Items]
Accrued on government and vendor notes payable								$ 54,541			$ 54,541			$ 63,615
Interest expense recognized on the loans								12,209	$ 4,252		12,209	$ 4,252
Interest expense											5,426	12,636
Interest income											21,530	0
Debt Instrument, Remaining Payment								450,000			450,000			450,000
Net Carrying amount								450,000			450,000			450,000
Net proceeds										$ 34,700
Amortization expense note discount									0		34,700	0
Payments to outstanding balance								48,639	0		343,200
Principal amount	$ 144,760	$ 330,000
Amortization expense note discount								132,155	21,020		324,204	21,020
Notes Payable, Other Payables [Member]
Notes Payable (Details) [Line Items]
Payments to outstanding balance											129,705	0
SBA Loans [Member]
Notes Payable (Details) [Line Items]
Accrued on government and vendor notes payable								32,101			32,101			41,625
Loan [Member]
Notes Payable (Details) [Line Items]
Interest income								6,579	0
Notes Payable July 2022 [Member]
Notes Payable (Details) [Line Items]
Amortization expense								4,748	0		4,748	0
Cash payments								168,300	0
Proceeds of sales											18,765	0
Notes Payable July 2022 [Member] \| Minimum [Member]
Notes Payable (Details) [Line Items]
Net proceeds							$ 38,500
October 2022 Note Payable [Member]
Notes Payable (Details) [Line Items]
Principal amount						$ 144,760
Prepaid interest						17,371
Installments amount						162,131
Original issue discount						15,510					37,131
Other fees	4,250					4,250
Net proceeds						$ 125,000
Monthly payments															$ 16,213
Amortization expense note discount								7,402	0		29,012	0
AEU Notes Payable [Member]
Notes Payable (Details) [Line Items]
Net proceeds				$ 35,800
Payments to outstanding balance								0	0		31,393	0
Gross amount				41,009
Recognized discount amount				$ 5,209
Amortization expense								0	0		3,988	0
March 2023 Note Payable [Member]
Notes Payable (Details) [Line Items]
Debt Instrument, Remaining Payment								65,385			65,385			0
Net Carrying amount									53,631			53,631		0
Prepaid interest			$ 14,011
Installments amount			130,771
Original issue discount			12,510								30,771
Other fees			4,250
Monthly payments								13,077			13,077
Amortization expense note discount								8,792			19,017	0
Payments to outstanding balance								$ 39,231	0		$ 65,386	0
Investor principal amount			116,760
Net carrying value			$ 100,000
Maturity date											Mar. 10, 2024
Conversion right discount								15%			15%
May 2023 Notes Payable [Member]
Notes Payable (Details) [Line Items]
Interest rate percentage		0%
Net proceeds											$ 308,500
Repaid cash premium percentage											2%
Total cash repayments								$ 343,200			$ 343,200
Amortization expense note discount								13,118	0
Payments to outstanding balance								257,400	0			0
Original issue discount		$ 5
Note payable August 2023 [Member]
Notes Payable (Details) [Line Items]
Debt Instrument, Remaining Payment								162,131			162,131			0
Net Carrying amount								130,923			130,923			0
Prepaid interest	17,371
Installments amount	162,131
Original issue discount	15,510										37,131
Net proceeds	$ 125,000
Monthly payments								16,213			16,213
Amortization expense note discount								5,923	0		5,923	0
Conversion right discount													15%
Principal amount					$ 165,000
Notes Payable September 2023 [Member]
Notes Payable (Details) [Line Items]
Principal amount					$ 171,600
Interest rate percentage					0%
Net proceeds					$ 151,750
Repaid cash premium percentage					2%
Total cash repayments					$ 171,600
Original issue discount					$ 5
Warrant Issuance Share (in Shares)					500,000
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price (in Dollars per share)					$ 0.1
Fair value warrants					$ 17,312
Notes payable					$ 34,990
Amortization expense note discount								5,752	$ 0		5,752	$ 0
Subsidiaries [Member]
Notes Payable (Details) [Line Items]
Disaster relief loans																$ 450,000	$ 450,000	$ 450,000
Loans interest rate																3.75%	3.75%	3.75%
Maturity term																30 years	30 years	30 years
Yorkville [Member]
Notes Payable (Details) [Line Items]
Debt Instrument, Remaining Payment								171,600			171,600			0
Net Carrying amount								$ 142,362			$ 142,362			$ 0
Notes Payable July 2022 [Member]
Notes Payable (Details) [Line Items]
Principal amount							$ 550,000
Original issue discount percentage							5%
Interest rate percentage							0%
Repaid cash premium percentage							2%
Total cash repayments							$ 561,000
Notes Payable July 2022 [Member] \| Maximum [Member]
Notes Payable (Details) [Line Items]
Net proceeds							$ 522,500

Notes Payable (Details) - Sche

Notes Payable (Details) - Schedule of Notes Payable - Note Payable [Member] - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Face value of notes payable	$ 849,116	$ 779,398
Less: unamortized discount	(72,200)	(37,748)
Notes payable, total	776,916	741,650
Less: long term portion	(450,000)	(450,000)
Notes payable, current portion	326,916	291,650
SBA Disaster Relief Loans [Member]
Debt Instrument [Line Items]
Face value of notes payable	450,000	450,000
Yorkville Note Payable I, July 2022 [Member]
Debt Instrument [Line Items]
Face value of notes payable		168,300
1800 Diagonal Note Payable I, July 2022 [Member]
Debt Instrument [Line Items]
Face value of notes payable		129,705
1800 Diagonal Note Payable II, March 2023 [Member]
Debt Instrument [Line Items]
Face value of notes payable	65,385
1800 Diagonal Note Payable III, August 2023 [Member]
Debt Instrument [Line Items]
Face value of notes payable	162,131
Yorkville Note Payable III, September 2022 [Member]
Debt Instrument [Line Items]
Face value of notes payable	171,600
AEU Note Payable [Member]
Debt Instrument [Line Items]
Face value of notes payable		$ 31,393

Shareholders' Equity (Details)

Shareholders' Equity (Details) - USD ($)			3 Months Ended				9 Months Ended
Shareholders' Equity (Details) - USD ($)	Jul. 05, 2022	Jul. 05, 2022	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Sep. 09, 2021	Jan. 01, 2016
Shareholders' Equity (Details) [Line Items]
Common stock shares (in Shares)			265,559,110				265,559,110		255,940,389
Common stock par value (in Dollars per share)			$ 0.0001				$ 0.0001		$ 0.0001
Aggregate percentage	30%	30%
Purchase percentage	96%
SEPA advances, descriptions							On July 11, 2022, the Company filed a Form S-1 registration statement registering up to 30,000,000 shares of common stock underlying the SEPA. The registration statement was declared effective on July 19, 2022.
Sale of shares issued (in Shares)		30,000,000					225,000
Proceeds from common stock							$ 475,000	$ 706,787
Issuance amount					$ 8,277
Issued warrants (in Shares)			12,469,698	3,249,244			12,469,698	3,249,244
Aggregate grant date fair value			$ 584,572	$ 151,909			$ 584,572	$ 151,909
Issuance of common stock (in Shares)											20,000,000
Total unrecognized compensation cost			22,458				$ 22,458
Weighted-average period							1 year 7 months 6 days
Stock based compensation expense							$ 215,118	335,860
Amortization of deferred stock compensation			0	1,359			$ 10,353	$ 14,484
Employee Equity Incentive Plan [Member]
Shareholders' Equity (Details) [Line Items]
Stock based compensation expense			$ 55,765	$ 91,013
Common Stock [Member]
Shareholders' Equity (Details) [Line Items]
Common stock par value (in Dollars per share)	$ 0.0001	$ 0.0001
Sale of shares issued (in Shares)							7,416,667
Issuance shares (in Shares)					66,667			2,708,100
Issuance amount					$ 7			$ 125,618
Stock options exercised (in Shares)						1,394
Minimum [Member]
Shareholders' Equity (Details) [Line Items]
Weighted-average grant-date fair value of option grants (in Dollars per share)							$ 0.05
Maximum [Member]
Shareholders' Equity (Details) [Line Items]
Weighted-average grant-date fair value of option grants (in Dollars per share)								$ 0.12
Stock Option [Member]
Shareholders' Equity (Details) [Line Items]
Option shares issued (in Shares)			4,693,732	3,999,250			4,693,732	3,999,250	5,222,982	3,456,250
Stock options exercised (in Shares)								12,500
Stock based compensation expense							$ 50,996	$ 93,648
July 2022 Note [Member]
Shareholders' Equity (Details) [Line Items]
Proceeds from common stock							$ 18,765
Common Stock [Member]
Shareholders' Equity (Details) [Line Items]
Common stock shares (in Shares)	2,000,000	2,000,000
Warrant [Member]
Shareholders' Equity (Details) [Line Items]
Option shares issued (in Shares)			71,396,486	62,259,569			71,396,486	62,259,569	68,109,094	59,796,992
Stock options exercised (in Shares)
Warrant [Member] \| Minimum [Member]
Shareholders' Equity (Details) [Line Items]
Exercise price (in Dollars per share)				$ 0.12				$ 0.12
Warrant [Member] \| Maximum [Member]
Shareholders' Equity (Details) [Line Items]
Exercise price (in Dollars per share)				$ 0.25				$ 0.25
Private Placement [Member]
Shareholders' Equity (Details) [Line Items]
Issuance shares (in Shares)							3,062,500	3,249,244
Procceds from private placement							$ 475,000	$ 535,000
Warrant to purchase (in Shares)			5,000,000				5,000,000
Exercise price (in Dollars per share)							$ 0.05
Private Placement [Member] \| Minimum [Member]
Shareholders' Equity (Details) [Line Items]
Exercise price (in Dollars per share)			$ 0.15				0.15
Private Placement [Member] \| Maximum [Member]
Shareholders' Equity (Details) [Line Items]
Exercise price (in Dollars per share)			$ 0.2				$ 0.2
Private Placement [Member] \| Common Stock [Member]
Shareholders' Equity (Details) [Line Items]
Sale of shares issued (in Shares)								4,998,485
Common Stock [Member] \| Employee Equity Incentive Plan [Member]
Shareholders' Equity (Details) [Line Items]
Shares issued (in Shares)												15,503,680
Yorkville [Member]
Shareholders' Equity (Details) [Line Items]
Owning percentage	4.99%	4.99%
Employee Equity Incentive Plan [Member]
Shareholders' Equity (Details) [Line Items]
Total unrecognized compensation cost			$ 76,688				$ 76,688
Weighted-average period							1 year 10 months 24 days
Stock based compensation recognized for grants							$ 35,954	$ 42,966
Aggregate fair value of share grants			0	$ 388			0	$ 388
Option shares issued (in Shares)				1,394				1,394
Stock options exercised (in Shares)								12,500
Stock Option [Member] \| Minimum [Member]
Shareholders' Equity (Details) [Line Items]
Stock based compensation recognized for grants							0.05
Stock Option [Member] \| Maximum [Member]
Shareholders' Equity (Details) [Line Items]
Stock based compensation recognized for grants							0.12
Warrant [Member]
Shareholders' Equity (Details) [Line Items]
Aggregate grant fair value			$ 72,756	$ 44,820			72,756	$ 44,820
Stock Based Compensation [Member]
Shareholders' Equity (Details) [Line Items]
Stock based compensation expense							$ 73,812	107,781
Standby Equity Purchase Agreement [Member]
Shareholders' Equity (Details) [Line Items]
Common stock shares (in Shares)			30,000,000				30,000,000
Proceeds from common stock								297,405
Standby Equity Purchase Agreement [Member] \| Common Stock [Member]
Shareholders' Equity (Details) [Line Items]
Common stock shares (in Shares)	30,000,000	30,000,000
Common stock par value (in Dollars per share)	$ 0.0001	$ 0.0001
Consultant [Member]
Shareholders' Equity (Details) [Line Items]
Recognized expenses							$ 15,400	$ 37,696
Consultant [Member] \| Minimum [Member]
Shareholders' Equity (Details) [Line Items]
Shares issued (in Shares)			200,000				200,000
Consultant [Member] \| Maximum [Member]
Shareholders' Equity (Details) [Line Items]
Shares issued (in Shares)				305,524				305,524

Shareholders' Equity (Details)

Shareholders' Equity (Details) - Schedule of Common Stock Issuable - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Shareholders' Equity (Details) - Schedule of Common Stock Issuable [Line Items]
Shares issuable to employees and consultants	$ 321,937	$ 225,584
Shares issuable to independent directors	3,829,082	2,585,542
Shares Issuable to Employees and Consultants [Member]
Shareholders' Equity (Details) - Schedule of Common Stock Issuable [Line Items]
Shares issuable to employees and consultants	$ 246,937	$ 210,584
Shares issuable to independent directors	2,059,559	2,183,398
Shares Issuable to Independent Directors [Member]
Shareholders' Equity (Details) - Schedule of Common Stock Issuable [Line Items]
Shares issuable to employees and consultants	$ 75,000	$ 15,000
Shares issuable to independent directors	1,769,523	402,144

Shareholders' Equity (Details_2

Shareholders' Equity (Details) - Schedule of Stock Warrants - Warrant [Member] - $ / shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Shareholders' Equity (Details) - Schedule of Stock Warrants [Line Items]
Number, Outstanding beginning balance	68,109,094	59,796,992
Weighted Average Exercise Price, Outstanding beginning balance	$ 0.22	$ 0.25
Number, Granted during the period	12,469,698	3,249,244
Weighted Average Exercise Price, Granted during the period	$ 0.1	$ 0.17
Number of Exercised during the period
Weighted Average Exercise Price, Exercised during the period
Number, Exercised during the period	(9,182,306)	(786,667)
Weighted Average Exercise Price, Exercised during the period	$ (0.14)	$ (0.44)
Number, Outstanding ending balance	71,396,486	62,259,569
Weighted Average Exercise Price, Outstanding ending balance	$ 0.21	$ 0.24
Number, Options exercisable at period-end	71,396,486	62,259,569
Weighted Average Exercise Price, Options exercisable at period-end	$ 0.21	$ 0.24
Weighted average remaining life	2 years 2 months 12 days	2 years 7 months 6 days

Shareholders' Equity (Details_3

Shareholders' Equity (Details) - Schedule of Stock Warrants Outstanding - Warrant [Member] - $ / shares	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Class of Warrant or Right [Line Items]
Warrants Outstanding Number Outstanding (in Shares)	71,396,486	68,109,094	62,259,569	59,796,992
Warrants Outstanding Weighted-Average Remaining Contractual Life (years)	2 years 2 months 12 days
Warrants Outstanding Weighted-Average Exercise Price	$ 0.21	$ 0.22	$ 0.24	$ 0.25
Warrants Exercisable Number Exercisable (in Shares)	71,396,486		62,259,569
Warrants Exercisable Weighted-Average Exercise Price	$ 0.21		$ 0.24
Exercise Prices One [Member]
Class of Warrant or Right [Line Items]
Warrants Outstanding Number Outstanding (in Shares)	20,558,289
Warrants Outstanding Weighted-Average Remaining Contractual Life (years)	1 year 9 months 18 days
Warrants Outstanding Weighted-Average Exercise Price	$ 0.07
Warrants Exercisable Number Exercisable (in Shares)	20,558,289
Warrants Exercisable Weighted-Average Exercise Price	$ 0.07
Exercise Prices Two [Member]
Class of Warrant or Right [Line Items]
Warrants Outstanding Number Outstanding (in Shares)	20,257,013
Warrants Outstanding Weighted-Average Remaining Contractual Life (years)	2 years 9 months 18 days
Warrants Outstanding Weighted-Average Exercise Price	$ 0.16
Warrants Exercisable Number Exercisable (in Shares)	20,257,013
Warrants Exercisable Weighted-Average Exercise Price	$ 0.16
Exercise Prices Three [Member]
Class of Warrant or Right [Line Items]
Warrants Outstanding Number Outstanding (in Shares)	27,621,260
Warrants Outstanding Weighted-Average Remaining Contractual Life (years)	2 years
Warrants Outstanding Weighted-Average Exercise Price	$ 0.31
Warrants Exercisable Number Exercisable (in Shares)	27,621,260
Warrants Exercisable Weighted-Average Exercise Price	$ 0.31
Exercise Prices Four [Member]
Class of Warrant or Right [Line Items]
Warrants Outstanding Number Outstanding (in Shares)	2,959,924
Warrants Outstanding Weighted-Average Remaining Contractual Life (years)	2 years 9 months 18 days
Warrants Outstanding Weighted-Average Exercise Price	$ 0.68
Warrants Exercisable Number Exercisable (in Shares)	2,959,924
Warrants Exercisable Weighted-Average Exercise Price	$ 0.68
Minimum [Member]
Class of Warrant or Right [Line Items]
Warrants Outstanding, Exercise Prices	0.05
Minimum [Member] \| Exercise Prices One [Member]
Class of Warrant or Right [Line Items]
Warrants Outstanding, Exercise Prices	0.0001
Minimum [Member] \| Exercise Prices Two [Member]
Class of Warrant or Right [Line Items]
Warrants Outstanding, Exercise Prices	0.1
Minimum [Member] \| Exercise Prices Three [Member]
Class of Warrant or Right [Line Items]
Warrants Outstanding, Exercise Prices	0.25
Minimum [Member] \| Exercise Prices Four [Member]
Class of Warrant or Right [Line Items]
Warrants Outstanding, Exercise Prices	0.5
Maximum [Member]
Class of Warrant or Right [Line Items]
Warrants Outstanding, Exercise Prices	1
Maximum [Member] \| Exercise Prices One [Member]
Class of Warrant or Right [Line Items]
Warrants Outstanding, Exercise Prices	0.09
Maximum [Member] \| Exercise Prices Two [Member]
Class of Warrant or Right [Line Items]
Warrants Outstanding, Exercise Prices	0.24
Maximum [Member] \| Exercise Prices Three [Member]
Class of Warrant or Right [Line Items]
Warrants Outstanding, Exercise Prices	0.49
Maximum [Member] \| Exercise Prices Four [Member]
Class of Warrant or Right [Line Items]
Warrants Outstanding, Exercise Prices	$ 1.05

Shareholders' Equity (Details_4

Shareholders' Equity (Details) - Schedule of Aggregate Grant Date Fair Value - Warrant [Member]	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Issued Warrants [Abstract]
Pricing model utilized	Binomial Lattice	Binomial Lattice
Expected life range (in years)		5 years
Dividend yield	0%	0%
Minimum [Member]
Schedule of Issued Warrants [Abstract]
Risk free rate range	3.45%	2.82%
Expected life range (in years)	3 months 10 days
Volatility range	126.30%	74.50%
Maximum [Member]
Schedule of Issued Warrants [Abstract]
Risk free rate range	5.40%	4.21%
Expected life range (in years)	5 years
Volatility range	163.44%	96.73%

Shareholders' Equity (Details_5

Shareholders' Equity (Details) - Schedule of Financial Statements with Respect to the EIPs - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Class of Warrant or Right [Line Items]
Total cost of share-based payment plans during the period			$ 215,118	$ 335,860
Amounts capitalized in deferred equity compensation during period
Amounts written off from deferred equity compensation during period
Amounts charged against income for amounts previously capitalized	10,354	(9,375)	10,354	(9,375)
Amounts charged against income, before income tax benefit	225,472	326,485	225,472	326,485
Amount of related income tax benefit recognized in income
Employee Equity Incentives Plans [Member]
Class of Warrant or Right [Line Items]
Total cost of share-based payment plans during the period	55,765	91,013
Amounts capitalized in deferred equity compensation during period
Amounts written off from deferred equity compensation during period
Amounts charged against income for amounts previously capitalized		(26,250)		(26,250)
Amounts charged against income, before income tax benefit	55,765	64,763	55,765	64,763
Amount of related income tax benefit recognized in income

Shareholders' Equity (Details_6

Shareholders' Equity (Details) - Schedule of Stock Option Activity - Stock Option [Member] - $ / shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Stock Option Activity [Abstract]
Number, Outstanding beginning balance	5,222,982	3,456,250
Weighted Average Exercise Price, Outstanding beginning balance	$ 0.2	$ 0.23
Number, Granted during the period	93,750	975,000
Weighted Average Exercise Price, Granted during the period	$ 0.08	$ 0.16
Number, Exercised during the period		(12,500)
Weighted Average Exercise Price, Exercised during the period		$ (0.26)
Number, Forfeited during the period, shares	(623,000)	(419,500)
Weighted Average Exercise Price, Forfeited during the period	$ (0.18)	$ (0.31)
Number, Outstanding ending balance	4,693,732	3,999,250
Weighted Average Exercise Price, Outstanding ending balance	$ 0.16	$ 0.2
Number, Options exercisable at period-end	3,054,315	2,655,500
Weighted Average Exercise Price, Options exercisable at period-end	$ 0.2	$ 0.2

Shareholders' Equity (Details_7

Shareholders' Equity (Details) - Schedule of Fair Value of Each Stock Option Award is Estimated on the Date of Grant using a Binomial Lattice Option-Pricing Model - Stock Option [Member]	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Fair Value of Each Stock Option Award is Estimated [Abstract]
Pricing model utilized	Binomial Lattice	Binomial Lattice
Risk free rate range	3.48%
Expected life range (in years)	10 years	10 years
Volatility range	145.03%
Dividend yield	0%	0%
Minimum [Member]
Schedule of Fair Value of Each Stock Option Award is Estimated [Abstract]
Risk free rate range		2.81%
Volatility range		74.38%
Maximum [Member]
Schedule of Fair Value of Each Stock Option Award is Estimated [Abstract]
Risk free rate range		2.90%
Volatility range		74.50%

Shareholders' Equity (Details_8

Shareholders' Equity (Details) - Schedule of Non-Vested Options Issued - Stock Options [Member] - $ / shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Non Vested Options Issued [Abstract]
Nonvested at beginning of period, Shares	2,260,417	858,750
Nonvested at beginning of period, Weighted average grant date fair value	$ 0.08	$ 0.23
Granted, shares	93,750	975,000
Granted, Weighted average grant date fair value	$ 0.05	$ 0.09
Vested, shares	(298,250)	(195,750)
Vested Weighted average grant date fair value	$ (0.12)	$ (0.22)
Forfeited, shares	(416,500)	(294,250)
Forfeited Weighted average grant date fair value	$ (0.11)	$ (0.26)
Nonvested at end of period Shares	1,639,417	1,343,750
Nonvested at end of period Weighted average grant date fair value	$ 0.06	$ 0.12

Shareholders' Equity (Details_9

Shareholders' Equity (Details) - Schedule of Stock Grant Activity - Stock Grants [Member] - $ / shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Stock Grant Activity [Abstract]
Nonvested at beginning of period, Shares	1,651,435	302,050
Nonvested at beginning of period, Weighted average grant date fair value	$ 0.05	$ 0.27
Granted, Shares	1,793,596	377,454
Granted, Weighted average grant date fair value	$ 0.05	$ 0.17
Vested Shares	(1,437,379)	(354,782)
Vested Weighted average grant date fair value	$ (0.05)	$ (0.23)
Forfeited Shares	(15,000)	(104,954)
Forfeited Weighted average grant date fair value	$ (0.26)	$ (0.19)
Nonvested at end of period Shares	1,992,652	219,768
Nonvested at end of period Weighted average grant date fair value	$ 0.05	$ 0.2

Contingent Acquisition Consid_3

Contingent Acquisition Consideration (Details)		9 Months Ended
Contingent Acquisition Consideration (Details)	May 18, 2020	Sep. 30, 2023
MedOffice Direct LLC Acquisition [Member]
Contingent Acquisition Consideration (Details) [Line Items]
Terms of acquisition, description		the Company acquired a 100% interest in MOD, a virtual distributor of discounted medical supplies selling to both consumers and medical practices throughout the United States. Under the terms of acquisition, the Company paid the following consideration: (i) 19,045,563 shares of Company common stock issued at closing, (ii) partial satisfaction of certain outstanding debt obligations of MOD in the amount of $703,200 in cash paid by the Company, and (iii) up to 10,004,749 restricted shares of the Company’s common stock over a four-year period based on MOD achieving revenue targets in calendar years 2021, 2022, 2023, and 2024 of $1,500,000, $1,875,000, $2,344,000, and $2,930,000, respectively.
Cura Health Management LLC Acquisition [Member]
Contingent Acquisition Consideration (Details) [Line Items]
Terms of acquisition, description		The acquisition consideration included an earnout of up to $62,500, $125,000, $125,000 and $125,000 cash for years 1, 2, 3, and 4, respectively, based on achievement by the underlying business of revenue of at least $2,250,000 (50% weighting) and profit of at least $500,000 (50% weighting) in the year preceding each anniversary date of the closing (the “Future Earnout”).
Acquired interest	100%

Contingent Acquisition Consid_4

Contingent Acquisition Consideration (Details) - Schedule of Fair Value of Contingent Acquisition - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Asset Acquisition, Contingent Consideration [Line Items]
Total contingent acquisition consideration	$ 4,100	$ 198,307
Less: long term portion	(4,100)	(98,239)
Contingent acquisition consideration, current portion		100,068
Fair value of CHM contingent acquisition consideration [Member]
Asset Acquisition, Contingent Consideration [Line Items]
Total contingent acquisition consideration		185,024
Fair value of MOD contingent acquisition consideration [Member]
Asset Acquisition, Contingent Consideration [Line Items]
Total contingent acquisition consideration	$ 4,100	$ 13,283

Contingent Acquisition Consid_5

Contingent Acquisition Consideration (Details) - Schedule of Recognized Gains (losses) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Contingent Acquisition Consideration (Details) - Schedule of Recognized Gains (losses) [Line Items]
Fair Value of Contingent Acquisition Consideration, Total	$ 4,819	$ 133,483	$ 9,183	$ 665,573
HCFM contingent acquisition consideration [Member]
Contingent Acquisition Consideration (Details) - Schedule of Recognized Gains (losses) [Line Items]
Fair Value of Contingent Acquisition Consideration, Total				(35,259)
CHM contingent acquisition consideration [Member]
Contingent Acquisition Consideration (Details) - Schedule of Recognized Gains (losses) [Line Items]
Fair Value of Contingent Acquisition Consideration, Total		62,516		58,292
MOD contingent acquisition consideration [Member]
Contingent Acquisition Consideration (Details) - Schedule of Recognized Gains (losses) [Line Items]
Fair Value of Contingent Acquisition Consideration, Total	$ 4,819	$ 70,967	$ 9,183	$ 642,540

Contingent Acquisition Consid_6

Contingent Acquisition Consideration (Details) - Schedule of Maturities of Contingent Acquisition Consideration	Sep. 30, 2023 USD ($)
Schedule of Maturities of Contingent Acquisition Consideration [Abstract]
2023 (October to December)
2024	4,100
Total	$ 4,100

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($)						1 Months Ended	9 Months Ended
Commitments and Contingencies (Details) - USD ($)	Jul. 01, 2025	Aug. 01, 2024	Jul. 01, 2024	Jul. 01, 2023	Jul. 01, 2022	Jan. 17, 2023	Sep. 30, 2023
Commitments and Contingencies (Details) [Line Items]
Estimated liability related to the indemnification clause (in Dollars)						$ 143,974
Supplier percentage							93%
Base salary (in Dollars)					$ 259,000
Percentage of incentive bonus					25%
Cash bonus (in Dollars)					$ 50,000
Grants restricted shares				100,000			100,000
Forecast [Member]
Commitments and Contingencies (Details) [Line Items]
Percentage of merger consideration		1%
Grants restricted shares	100,000		100,000
Mr. O’Leary [Member]
Commitments and Contingencies (Details) [Line Items]
Granted stock option							1,200,000
Stock options exercise price (in Dollars per share)							$ 0.06

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of Maturities of Operating Lease Liabilities - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule Of Maturities Of Operating Lease Liabilities Abstract
2023 (July to December)	$ 109,833
2024	264,333
2025	203,749
2026	93,410
2027	990
Total lease payments	672,315
Less interest	(149,995)
Present value of lease liabilities	$ 522,320	$ 542,794

Segment Reporting (Details)

Segment Reporting (Details) - USD ($)	3 Months Ended		9 Months Ended
Segment Reporting (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting (Details) [Line Items]
Subscription revenue billed and paid	$ 0	$ 180	$ 300	$ 640
Medical Distribution Segment [Member]
Segment Reporting (Details) [Line Items]
Subscription revenue billed and paid	$ 19,547	$ 3,144	$ 6,194	$ 25,214

Segment Reporting (Details) - S

Segment Reporting (Details) - Schedule of Segment Information - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Revenue
Revenue	$ 1,332,515	$ 1,358,872	$ 4,791,165	$ 4,452,024
Operating Expenses
Practice salaries and benefits	772,416	810,058	2,635,065	2,344,529
Other practice operating expenses	529,067	695,300	1,799,530	1,897,070
Cost of product revenue	40,820	87,775	107,277	419,129
Selling, general and administrative expenses	767,705	1,088,133	2,705,142	3,678,784
Depreciation and amortization	87,392	209,504	263,762	622,306
Impairment loss	319,958		319,958
Total Operating Expenses	2,517,358	2,890,770	7,830,734	8,961,818
Income (loss) from operations	(1,184,843)	(1,531,898)	(3,039,569)	(4,509,794)
Other Segment Information
Loss on extinguishment of debt			88,932
Gain from expiration of liability classified equity instruments	(92,641)		(92,641)
Amortization of original issue discounts on notes payable	132,155	21,020	324,204	21,020
Gain from realization of contingent sale consideration receivable	(1,075,857)		(1,090,857)
Change in fair value of contingent acquisition consideration	(4,819)	(133,483)	(9,183)	(665,573)
Interest expense (income)	17,689	5,640	68,194	15,151
Financing cost		110,000		110,000
Identifiable assets	5,689,324	4,877,811	5,689,324	4,877,811	$ 2,805,902
Goodwill		1,086,207		1,086,207	319,958
Assets of discontinued business unit		1,514,552		1,514,552
Assets held for sale					1,454,856
Health Services [Member]
Revenue
Revenue	1,271,466	1,262,253	4,602,081	4,069,714
Operating Expenses
Practice salaries and benefits	772,416	810,058	2,635,065	2,344,529
Other practice operating expenses	529,067	695,300	1,799,530	1,897,070
Cost of product revenue
Selling, general and administrative expenses
Depreciation and amortization	85,937	31,198	259,496	87,134
Impairment loss	319,958		319,958
Total Operating Expenses	1,707,378	1,536,556	5,014,049	4,328,733
Income (loss) from operations	(435,912)	(274,303)	(411,968)	(259,019)
Other Segment Information
Loss on extinguishment of debt
Gain from expiration of liability classified equity instruments
Amortization of original issue discounts on notes payable	132,155	18,480	320,216	18,480
Gain from realization of contingent sale consideration receivable	(1,075,857)		(1,090,857)
Change in fair value of contingent acquisition consideration
Interest expense (income)	9,177	2,815	16,180	8,420
Financing cost		110,000		110,000
Identifiable assets	1,953,872	2,182,272	1,953,872	2,182,272	2,402,188
Goodwill		319,958		319,958	319,958
Assets of discontinued business unit
Digital Healthcare [Member]
Revenue
Revenue	18,574	1,170	54,050	9,433
Operating Expenses
Practice salaries and benefits
Other practice operating expenses
Cost of product revenue
Selling, general and administrative expenses	748,618	1,055,178	2,621,951	3,529,289
Depreciation and amortization	1,455	1,406	4,266	4,472
Impairment loss
Total Operating Expenses	750,073	1,056,584	2,626,217	3,533,761
Income (loss) from operations	(731,499)	(1,055,414)	(2,572,167)	(3,524,328)
Other Segment Information
Loss on extinguishment of debt			88,932
Gain from expiration of liability classified equity instruments	(92,641)		(92,641)
Amortization of original issue discounts on notes payable		2,540	3,988	2,540
Gain from realization of contingent sale consideration receivable
Change in fair value of contingent acquisition consideration	(4,819)	(133,483)	(9,183)	(665,573)
Interest expense (income)	8,512	2,825	52,014	6,731
Financing cost
Identifiable assets	3,726,102	507,030	3,726,102	507,030	377,758
Goodwill
Assets of discontinued business unit
Medical Distribution [Member]
Revenue
Revenue	42,475	95,449	135,034	372,877
Operating Expenses
Practice salaries and benefits
Other practice operating expenses
Cost of product revenue	40,820	87,775	107,277	419,129
Selling, general and administrative expenses	19,087	32,955	83,191	149,495
Depreciation and amortization		176,900		530,700
Impairment loss
Total Operating Expenses	59,907	297,630	190,468	1,099,324
Income (loss) from operations	(17,432)	(202,181)	(55,434)	(726,447)
Other Segment Information
Loss on extinguishment of debt
Gain from expiration of liability classified equity instruments
Amortization of original issue discounts on notes payable
Gain from realization of contingent sale consideration receivable
Change in fair value of contingent acquisition consideration
Interest expense (income)
Financing cost
Identifiable assets	9,350	2,188,509	9,350	2,188,509	25,956
Goodwill		766,249		766,249
Assets of discontinued business unit
Patient service revenue, net [Member]
Revenue
Revenue	1,271,466	1,262,253	4,602,081	4,069,714
Patient service revenue, net [Member] \| Health Services [Member]
Revenue
Revenue	1,271,466	1,262,253	4,602,081	4,069,714
Patient service revenue, net [Member] \| Digital Healthcare [Member]
Revenue
Revenue
Patient service revenue, net [Member] \| Medical Distribution [Member]
Revenue
Revenue
Subscription and event revenue
Revenue
Revenue	18,574	1,170	54,050	9,433
Subscription and event revenue \| Health Services [Member]
Revenue
Revenue
Subscription and event revenue \| Digital Healthcare [Member]
Revenue
Revenue	18,574	1,170	54,050	9,433
Subscription and event revenue \| Medical Distribution [Member]
Revenue
Revenue
Product revenue [Member]
Revenue
Revenue	42,475	95,449	135,034	372,877
Product revenue [Member] \| Health Services [Member]
Revenue
Revenue
Product revenue [Member] \| Digital Healthcare [Member]
Revenue
Revenue
Product revenue [Member] \| Medical Distribution [Member]
Revenue
Revenue	$ 42,475	$ 95,449	$ 135,034	$ 372,877

Fair Value of Financial Instr_3

Fair Value of Financial Instruments (Details) - USD ($)	3 Months Ended		9 Months Ended
Fair Value of Financial Instruments (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Fair Value of Financial Instruments [Abstract]
Contingent acquisition consideration payable	$ 4,819	$ 133,483	$ 9,183	$ 665,573

Fair Value of Financial Instr_4

Fair Value of Financial Instruments (Details) - Schedule of Fair Value Measurements - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Assets:
Contingent sale consideration receivable	$ 1,663,163
Liabilities:
Contingent acquisition consideration payable	4,100	198,307
Liability-classified equity instruments	52,500	75,000
Total	56,600	273,307
Level 1 [Member]
Assets:
Contingent sale consideration receivable
Liabilities:
Contingent acquisition consideration payable
Liability-classified equity instruments
Total
Level 2 [Member]
Assets:
Contingent sale consideration receivable
Liabilities:
Contingent acquisition consideration payable
Liability-classified equity instruments
Total
Level 3 [Member]
Assets:
Contingent sale consideration receivable	1,663,163
Liabilities:
Contingent acquisition consideration payable	4,100	198,307
Liability-classified equity instruments	52,500	75,000
Total	$ 56,600	$ 273,307

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member] - USD ($)	Nov. 03, 2023	Oct. 12, 2023	Oct. 11, 2023	Oct. 06, 2023
Subsequent Events (Details) [Line Items]
Gross proceeds				$ 1,873,993
Net proceeds				$ 1,186,231
Original issue discounts and fees	$ 350,000
Original issue discount rate	8%
Accrues interest rate	0%
Net proceeds	$ 317,000
Payment premium percentage	2%
Cash repayments	$ 378,000
Note payable September 2023 [Member]
Subsequent Events (Details) [Line Items]
Repaid amount		$ 93,500	$ 171,600
Note payable August 2023 [Member]
Subsequent Events (Details) [Line Items]
Repaid amount		$ 343,200