Cardiff Lexington (CDIX) S-1/A5 Apr 24IPO registration (amended)Financial data

Company Profile

Cover

Cover	12 Months Ended
Cover	Dec. 31, 2023
Cover [Abstract]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	various edits throughout
Entity Registrant Name	Cardiff Lexington Corporation
Entity Central Index Key	0000811222
Entity Tax Identification Number	84-1044583
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	3753 Howard Hughes Parkway,
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89169
City Area Code	(844)
Local Phone Number	628-2100
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets
Cash	$ 866,943	$ 219,085
Accounts receivable-net	13,305,254	6,603,920
Prepaid and other current assets	5,000	5,000
Total current assets	14,177,197	6,828,005
Property and equipment, net	34,661	55,439
Land	540,000	540,000
Goodwill	5,666,608	5,666,608
Right of use - assets	289,062	218,926
Due from related party	4,979	4,979
Other assets	33,304	30,823
Total assets	20,745,811	13,344,780
Current liabilities
Accounts payable and accrued expense	2,047,131	1,915,920
Accrued expenses - related parties	4,733,057	3,750,557
Accrued interest	620,963	350,267
Right of use - liabilities	157,669	142,307
Due to director and officer	120,997	123,192
Notes payable	2,136,077	15,809
Convertible notes payable, net of debt discounts of $24,820 and $46,797, respectively	3,807,030	3,515,752
Net liabilities of discontinued operations	237,643	151,123
Total current liabilities	13,860,567	9,964,927
Other liabilities
Notes payable	144,666	139,789
Operating lease liability – long term	119,056	84,871
Total liabilities	14,124,289	10,189,587
Mezzanine equity
Total Mezzanine Equity	5,890,104	4,899,984
Stockholders' equity (deficit)
Common Stock; 7,500,000,000 shares authorized, $0.001 par value; 24,065 and 10,997 shares issued and outstanding at December 31, 2023 and 2022, respectively	1,804,799	824,793
Additional paid-in capital	(9,365,982)	(8,581,265)
Accumulated deficit	(68,684,115)	(70,932,435)
Total stockholders' equity (deficit)	731,418	(1,744,791)
Total liabilities, mezzanine equity and stockholders' equity	20,745,811	13,344,780
Series N Senior Convertible Preferred Stock [Member]
Mezzanine equity
Preferred Stock Value	3,891,439	3,125,002
Series R Senior Convertible Preferred Stock [Member]
Mezzanine equity
Preferred Stock Value	307,980	274,982
Series X Senior Convertible Preferred Stock [Member]
Mezzanine equity
Preferred Stock Value	1,690,685	1,500,000
Series B Preferred Stock [Member]
Stockholders' equity (deficit)
Preferred Stock Value	8,537,912	8,525,312
Series C Preferred Stock [Member]
Stockholders' equity (deficit)
Preferred Stock Value	488	488
Series E Preferred Stock [Member]
Stockholders' equity (deficit)
Preferred Stock Value	623,000	603,000
Series F-1 Preferred Stock [Member]
Stockholders' equity (deficit)
Preferred Stock Value	143,008	143,008
Series I Preferred Stock [Member]
Stockholders' equity (deficit)
Preferred Stock Value	59,540,000	59,540,000
Series J Preferred Stock [Member]
Stockholders' equity (deficit)
Preferred Stock Value	6,854,336	6,854,336
Series L Preferred Stock [Member]
Stockholders' equity (deficit)
Preferred Stock Value	$ 1,277,972	$ 1,277,972

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Convertible notes payable, debt discount	$ 24,820	$ 46,797
Common stock, shares authorized	7,500,000,000	7,500,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	24,065	10,997
Common stock, shares outstanding	24,065	10,997
Series N Senior Convertible Preferred Stock [Member]
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, stated value	$ 4	$ 4
Preferred stock, shares issued	868,056	868,056
Preferred stock, shares outstanding	868,056	868,056
Series R Senior Convertible Preferred Stock [Member]
Preferred stock, shares authorized	5,000	5,000
Preferred stock, stated value	$ 1,200	$ 1,200
Preferred stock, shares issued	165	165
Preferred stock, shares outstanding	165	165
Series X Senior Convertible Preferred Stock [Member]
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, stated value	$ 4	$ 4
Preferred stock, shares issued	375,000	375,000
Preferred stock, shares outstanding	375,000	375,000
Series B Preferred Stock [Member]
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, stated value	$ 4	$ 4
Preferred stock, shares issued	2,139,478	2,131,328
Preferred stock, shares outstanding	2,139,478	2,131,328
Series C Preferred Stock [Member]
Preferred stock, shares authorized	500	500
Preferred stock, stated value	$ 4	$ 4
Preferred stock, shares issued	123	123
Preferred stock, shares outstanding	123	123
Series E Preferred Stock [Member]
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, stated value	$ 4	$ 4
Preferred stock, shares issued	155,750	150,750
Preferred stock, shares outstanding	155,750	150,750
Series F-1 Preferred Stock [Member]
Preferred stock, shares authorized	50,000	50,000
Preferred stock, stated value	$ 4	$ 4
Preferred stock, shares issued	35,752	35,752
Preferred stock, shares outstanding	35,752	35,752
Series I Preferred Stock [Member]
Preferred stock, shares authorized	15,000,000	15,000,000
Preferred stock, stated value	$ 4	$ 4
Preferred stock, shares issued	14,885,000	14,885,000
Preferred stock, shares outstanding	14,885,000	14,885,000
Series J Preferred Stock [Member]
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, stated value	$ 4	$ 4
Preferred stock, shares issued	1,713,584	1,713,584
Preferred stock, shares outstanding	1,713,584	1,713,584
Series L Preferred Stock [Member]
Preferred stock, shares authorized	400,000	400,000
Preferred stock, stated value	$ 4	$ 4
Preferred stock, shares issued	319,493	319,493
Preferred stock, shares outstanding	319,493	319,493

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	Dec. 31, 2023	Dec. 31, 2022
REVENUE
Total revenue	$ 11,853,266	$ 10,693,196
COST OF SALES
Total cost of sales	3,560,624	4,060,034
GROSS PROFIT	8,292,642	6,633,162
OPERATING EXPENSES
Depreciation expense	20,777	23,132
Selling, general and administrative	3,076,820	2,703,141
Total operating expenses	3,097,597	2,726,273
INCOME FROM CONTINUING OPERATIONS	5,195,045	3,906,889
OTHER INCOME (EXPENSE)
Other (expense) income	(49,795)	150,250
Gain on debt refinance and forgiveness	115,448	1,397,271
Penalties and fees	(53,000)	(2,063,916)
Interest expense	(1,956,266)	(6,387,309)
Amortization of debt discounts	(136,518)	(253,823)
Total other expenses	(2,080,131)	(7,157,527)
NET INCOME (LOSS) BEFORE DISCONTINUED OPERATIONS	3,114,914	(3,250,638)
LOSS FROM DISCONTINUED OPERATIONS	0	(2,178,883)
LOSS FROM DISPOSAL OF DISCONTINUED OPERATIONS	(86,520)	0
LOSS FROM DISCONTINUED OPERATIONS	(86,520)	(2,178,883)
NET INCOME (LOSS) FOR THE YEAR	3,028,394	(5,429,521)
PREFERRED STOCK DIVIDENDS	(780,074)	(384,170)
NET INCOME (LOSS) ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ 2,248,320	$ (5,813,691)
BASIC EARNINGS (LOSS) PER SHARE
CONTINUING OPERATIONS	$ 156	$ (999)
DISCONTINUED OPERATIONS	(6)	(374)
DILUTED EARNINGS (LOSS) PER SHARE
CONTINUING OPERATIONS	232	(999)
DISCONTINUED OPERATIONS	$ (6)	$ (374)
WEIGHTED AVERAGE SHARES OUTSTANDING – BASIC	14,444	5,822
WEIGHTED AVERAGE SHARES OUTSTANDING – DILUTED	15,001	5,822
Health Care [Member]
REVENUE
Total revenue	$ 11,853,266	$ 10,693,196
COST OF SALES
Total cost of sales	$ 3,560,624	$ 4,060,034

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIENCY) - USD ($)	Preferred Stock Series A I K [Member]	Preferred Stock Series B E F 1 J And L [Member]	Preferred Stock Series C [Member]	Treasury Stock, Common [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance, December 31, 2022 (Restated) at Dec. 31, 2021	$ 59,548,201	$ 14,383,808	$ 488	$ (4,967,686)	$ 167,421	$ (3,479,128)	$ (65,166,264)	$ 486,840
Beginning balance, shares at Dec. 31, 2021	23,085,563	3,595,952	123	(619,345)	2,215
Issuance of series B preferred stock for contribution		$ 100,000				(75,000)		25,000
Issuance of Series B preferred stock for contribution, shares		25,000
Issuance of series B preferred stock in exchange of series D preferred stock and series H preferred stock		$ 300,000						300,000
Issuance of series B preferred stock in exchange of series D preferred stock and series H preferred stock, shares		75,000
Cancellation of common stock					35,097	(35,097)
Cancellation of series D preferred stock		$ (150,000)						(150,000)
Cancellation of series D preferred stock, shares		(37,500)
Cancellation of series H preferred stock		$ (150,000)						(150,000)
Cancellation of series H preferred stock, shares		(37,500)
Cancellation of series K preferred stock	$ (8,201)					8,201
Cancellation of series K preferred stock, shares	(8,200,562)
Issuance of series B preferred stock for settlement of employment		$ 75,000				(56,250)		18,750
Issuance of series B preferred stock for settlement of employment, shares		18,750
Issuance of series B preferred stock in exchange for series F		$ 270,000						270,000
Issuance of series B preferred stock in exchange for series F, shares		67,500
Cancellation of series F preferred stock		$ (700,180)				430,180		(270,000)
Cancellation of series F preferred stock, shares		(175,045)
Issuance of series J preferred stock		$ 3,275,000						3,275,000
Issuance of series J preferred stock, shares		818,750
Issuance of common stock for settlement of Red Rock Travel					$ 622,275	(406,485)		215,790
Issuance of common stock for settlement of Red Rock Travel, shares					8,782
Reclassification for cancelled shares				$ 4,967,686		(4,967,686)
Reclassification for cancelled shares, shares				619,345
Accrued preferred stock dividends							(336,650)	(336,650)
Net income							(5,429,521)	(5,429,521)
Ending balance, value at Dec. 31, 2022	$ 59,540,000	$ 17,403,628	$ 488	$ 0	$ 824,793	(8,581,265)	(70,932,435)	(1,744,791)
Ending balance, shares at Dec. 31, 2022	14,885,001	4,350,907	123		10,997
Balance, December 31, 2022 (Restated) at Dec. 31, 2022	$ 59,540,000	$ 17,403,628	$ 488	$ 0	$ 824,793	(8,581,265)	(70,932,435)	(1,744,791)
Beginning balance, shares at Dec. 31, 2022	14,885,001	4,350,907	123		10,997
Balance, December 31, 2022 (Restated) at Dec. 31, 2022	$ 59,540,000	$ 17,403,628	$ 488	$ 0	$ 824,793	(8,581,265)	(70,932,435)	(1,744,791)
Beginning balance, shares at Dec. 31, 2022	14,885,001	4,350,907	123		10,997
Balance, December 31, 2022 (Restated) at Dec. 31, 2022	$ 59,540,000	$ 17,403,628	$ 488	$ 0	$ 824,793	(8,581,265)	(70,932,435)	(1,744,791)
Beginning balance, shares at Dec. 31, 2022	14,885,001	4,350,907	123		10,997
Conversion of convertible notes payable, shares					13,068
Accrued preferred stock dividends							(780,074)	(780,074)
Net income							3,028,394	3,028,394
Conversion of convertible notes payable					980,006	(777,117)		202,889
Ending balance, value at Dec. 31, 2023	59,540,000	17,436,228	488	0	1,804,799	(9,365,982)	(68,684,115)	731,418
Issuance of series B preferred stock		$ 12,600				12,400		25,000
Issuance of series B preferred stock, shares		8,150
Issuance of series E preferred stock, shares		5,000
Issuance of series E preferred stock		$ 20,000				$ (20,000)
Ending balance, shares at Dec. 31, 2023	14,885,001	4,364,057	123		24,065

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss) from continuing operations	$ 3,028,394	$ (5,429,521)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	20,777	23,132
Amortization of debt discount	136,518	253,823
Conversion and note issuance cost	11,250	0
Share issuance for service rendered	25,000	0
Other (income) or loss	0	(150,250)
Goodwill impairment	0	2,092,048
Loss on finance penalties and fees	0	2,063,916
Gain on refinance of debt	0	(1,397,271)
Gain on forgiveness of debt	(115,448)	0
(Increase) decrease in:
Accounts receivable	(6,701,334)	(597,521)
Right of use - assets	(70,136)	64,696
Prepaids and other current assets	(2,481)	8,058
Increase (decrease) in:
Accounts payable and accrued expense	341,261	750,878
Due to related party	0	36,988
Accrued officers compensation	982,500	873,506
Accrued interest	486,165	379,428
Right of use - liabilities	49,547	(71,371)
Net cash used in operating activities	(1,807,987)	(1,099,461)
Net cash used in Discontinued Operations – Operating	86,520	(51,216)
Net cash used in operating activities	(1,721,467)	(1,150,677)
FINANCING ACTIVITIES
Repayments to directors and officers	(2,195)	(3,573)
Proceeds from convertible notes payable	421,375	879,083
Repayment of SBA loans	0	(3,068)
Proceeds from line of credit	2,164,438	0
Repayment of line of credit	(39,293)	0
Repayment to convertible notes payable	(175,000)	(5,908)
Dividend on preferred stock	0	(102,740)
Issuance of preferred stock	0	25,000
Net cash provided by financing activities	2,369,325	788,794
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	647,858	(361,883)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	219,085	580,968
CASH AND CASH EQUIVALENTS, END OF YEAR	866,943	219,085
SUPPLEMENTARY DISCLOSURE OF CASH FLOW INFORMATION
Cash paid during the year for Interest	239,296	0
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued upon conversion of notes payable	199,889	0
Preferred stock issued for business acquisition	0	3,275,000
Preferred stock issued upon exchange of defaulted convertible notes payable	$ 0	$ 1,500,000

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization and Nature of Operations Cardiff Lexington Corporation (“Cardiff”) was originally incorporated on September 3, 1986 in Colorado as Cardiff International Inc. On November 10, 2005, Cardiff merged with Legacy Card Company, LLC and changed its name to Cardiff Lexington Corporation. On August 27, 2014, Cardiff redomiciled and became a corporation under the laws of Florida. On April 13, 2021, Cardiff redomiciled and became a corporation under the laws of Nevada. Cardiff is an acquisition holding company focused on locating undervalued and undercapitalized companies, primarily in the healthcare industry, and providing them capitalization and leadership to maximize the value and potential of their private enterprises while also providing diversification and risk mitigation for stockholders. All of Cardiff’s operations are conducted through, and its income derived from, its various subsidiaries, which includes: · We Three, LLC dba Affordable Housing Initiative (“AHI”), which was acquired on May 15, 2014 and sold on October 31, 2022; · Edge View Properties, Inc. (“Edge View”), which was acquired on July 16, 2014; · Platinum Tax Defenders (“Platinum Tax”), which was acquired on July 31, 2018 and sold on November 10, 2023; and · Nova Ortho and Spine, LLC (“Nova”), which was acquired on May 31, 2021. Principles of Consolidation The consolidated financial statements include the accounts of Cardiff and its wholly owned subsidiaries, AHI, Edge View, Platinum Tax and Nova (collectively, the “Company”). Subsidiaries shown as discontinued operations include AHI and Platinum Tax. All significant intercompany accounts and transactions are eliminated in consolidation. Subsidiaries discontinued are shown as discontinued operations. Reverse Stock Split On January 9, 2024, the Company effected a 1-for-75,000 reverse split All share and per share data throughout these consolidated financial statements have been retroactively adjusted to reflect the reverse stock split. The total number of authorized shares of common stock did not change. As a result of the reverse stock split, an amount equal to the decreased value of the common stock was reclassified from “common stock” to “additional paid-in capital.” Use of Estimates The preparation of financial statements in conformity with United States generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Management uses its historical records and knowledge of its business in making estimates. Accordingly, actual results could differ from those estimates. Accounts Receivable The Company adopted ASU 2016-13, “Financial Instruments – Credit Losses.” In accordance with this standard, the Company recognizes an allowance for credit losses for its trade receivables to present the net amount expected to be collected as of the balance sheet date. This allowance is based on the credit losses expected to arise over the life of the asset and are based on Current Expected Credit Losses. Accounts receivable is reported on the balance sheet at the net amounts expected to be collected by the Company. Management closely monitors outstanding accounts receivable and recognized an additional allowance for credit losses in the amount of $ 122,190 0 13,305,254 6,603,920 Property and Equipment Property and equipment are carried at cost. Expenditures for renewals and betterments that extend the useful lives of property, equipment or leasehold improvements are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is calculated using the straight-line method for financial reporting purposes based on the following estimated useful lives: Schedule of estimated useful lives Classification Useful Life Equipment, furniture, and fixtures 5 - 7 years Medical equipment 10 years Leasehold improvements 10 years or lease term, if shorter Goodwill and Other Intangible Assets Goodwill and indefinite-lived assets are not amortized but are evaluated for impairment annually or when indicators of a potential impairment are present. The Company’s impairment testing of goodwill is performed separately from its impairment testing of indefinite-lived intangibles. The Company reviews goodwill for impairment on a reporting unit basis annually and whenever events or changes in circumstances indicate the carrying value of goodwill may not be recoverable. Goodwill is tested first for impairment based on qualitative factors on an annual basis or in between if an event occurs or circumstances change that indicate the fair value may be below its carrying amount, otherwise known as a ‘triggering event’. An assessment is made of these qualitative factors as such to determine whether it is more likely than not the fair value is less than the carry amount, including goodwill. The annual evaluation for impairment of indefinite-lived intangibles and, if then needed after the first step, Goodwill, is based on valuation models that incorporate assumptions and internal projections of expected future cash flows and operating plans. The Company believes such assumptions are also comparable to those that would be used by other marketplace participants. For the year ended December 31, 2023, the Company determined there to be no 2,092,048 Valuation of Long-lived Assets In accordance with the provisions of Accounting Standards Codification (“ASC”) Topic 360-10-5, “Impairment or Disposal of Long-Lived Assets”, all long-lived assets such as plant and equipment and construction in progress held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is evaluated by a comparison of the carrying amount of assets to estimated cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amounts of the assets exceed the fair value of the assets. Revenue Recognition The Company’s primary source of revenue is its healthcare subsidiary, which records revenues from providing licensed and/or certified orthopedic procedures. Revenue is recognized at a point in time in accordance with ASC 606. The Company’s healthcare subsidiary does not have contract liabilities or deferred revenue as there are no amounts prepaid for services. The Company applies the following five-step ASC 606 model to determine revenue recognition: · Identification of a contract with a customer · Identification of the performance obligations in the contact · Determination of the transaction price · Allocation of the transaction price to the separate performance obligations · Recognition of revenue when performance obligations are satisfied. The Company applies the five-step model when it is probable that the Company will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception and once the contract is determined to be within the scope of ASC 606, the Company assesses services promised within each contract and determines those that are a performance obligation and assesses whether each promised service is distinct. The Company’s contracts for both its contract and service fees each contain a single performance obligation (providing orthopedic services), as the promise to transfer the individual services is not separately identifiable from other promises in the contracts and, therefore, not distinct, as a result, the entire transaction price is allocated to this single performance obligation. Accordingly, the Company recognizes revenues (net) when the patient receives orthopedic care services. The Company’s patient service contracts generally have performance obligations which are satisfied at a point in time. The performance obligation is for onsite or off-site care provided. Patient service contracts are generally fixed-price, and the transaction price is in the contract. Revenue is recognized when obligations under the terms of the contract with our patients are satisfied; generally, at the time of patient care. Established billing rates are not the same as actual amounts recovered for the Company’s healthcare subsidiary. They generally do not reflect what the Company is ultimately paid by the customer, insurance carriers and other payors, and therefore are not reported in the consolidated financial statements at that rate. The Company is typically paid amounts based on established charges per procedure with guidance from the annually updated Current Procedural Terminology (“CPT”) guidelines (a code set maintained by the American Medical Association through the CPT Editorial Panel), that designates relative value units and a suggested range of charges for each procedure which is then assigned a CPT code. This fee is discounted to reflect the percentage paid to the Company “using a modifier” recognized by each insurance carrier for services, less deductible, co-pay, and contractual adjustments which are deducted from the calculated fee. The net revenue is recorded at the time the services are rendered. Contract Fees (Non-PIP) The Company has contract fees for amounts earned from its Non-Personal Injury Protection (“PIP”) related procedures, typically car accidents, and are collected on a contingency basis. Historically, these cases were sold to a factor who bears the risk of economic benefit or loss. After selling patient cases to the factor, any additional funds collected by the Company were remitted to the factor. Service Fees – Net (PIP) The Company generates services fees from performing various procedures on the date the services are performed. These services primarily include slip and falls as well as smaller nominal Non-PIP services. Fees are collected primarily from third party insurance providers. These revenues are based on established insurance billing rates, less allowances for contractual adjustments and uncollectible amounts. These contractual adjustments vary by insurance company and self-pay patients. The Company computes these contractual adjustments and collection allowances based on its historical collection experience. Completing the paperwork for each case and preparing it for billing takes approximately ten business days after a procedure is performed. The majority of claims are then filed electronically except for those remaining insurance carriers requiring paper filing. An initial response is usually received within four weeks from electronic filing and up to six weeks from paper filing. Responses may be a payment, a denial, or a request for additional information. The Company’s healthcare revenues are generated from professional medical billings including facility and anesthesia services. With respect to facility and anesthesia services, the Company is the primary obligor as the facility and anesthesia services are considered part of one integrated performance obligation. Historically the Company receives 49% of collections from total gross billed. Accordingly, the Company recognized net healthcare service revenue as 49% of gross billed amounts. Historical collection rates are estimated using the most current prior 12-month historical payment and collection percentages. Historically through April 2023, the Company’s healthcare subsidiary has had contractual medical receivable sales and purchase agreements with third party factors which result in approximately 54% reduction from the accounts receivables amounts when a receivable is sold to the factors. The Company evaluated the factored adjustments considering the actual factored amounts per patient on a quarterly interval, and the reductions from accounts receivable that were factored were recorded in finance charges as other expenses on the consolidated statement of operations. Advertising Costs Advertising costs are expensed as incurred. Advertising costs are included as a component of cost of sales in the consolidated statements of operations and changes in stockholders’ equity. The Company recognized advertising and marketing expense of $ 126,670 233,798 Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value in the consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair value. The fair value hierarchy distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs), and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: Level 1 Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date. Level 2 Inputs, other than quoted prices included in Level 1, which are observable for the asset or liability through corroboration with market data at the measurement date. Level 3 Unobservable inputs that reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. Distinguishing Liabilities from Equity The Company accounts for its series N senior convertible preferred stock, series R convertible preferred stock, and series X senior convertible preferred stock subject to possible redemption in accordance with ASC 480, “Distinguishing Liabilities from Equity”. Conditionally redeemable preferred shares are classified as temporary equity within the Company’s consolidated balance sheet. Stock-Based Compensation The Company accounts for its stock-based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB ASC. Pursuant to paragraph 718-10-30-6 of the FASB ASC, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. Generally, all forms of share-based payments, including stock option grants, warrants and restricted stock grants and stock appreciation rights are measured at their fair value on the awards’ grant date, based on estimated number of awards that are ultimately expected to vest. The expense resulting from share-based payments is recorded in general and administrative expense in the consolidated statements of operations. Income Taxes Income taxes are determined in accordance with ASC Topic 740, “Income Taxes”. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. For the years ended December 31, 2023 and 2022, the Company did not have any interest and penalties associated with tax positions and did no Income (Loss) per Share FASB ASC Subtopic 260, Earnings Per Share Going Concern The accompanying consolidated financial statements have been prepared using the going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business. The Company had previously sustained operating losses since its inception, has an accumulated deficit of $ 68,684,115 70,932,435 1,807,987 1,099,461 The ability of the Company to continue as a going concern and the appropriateness of using the going concern basis is dependent upon, among other things, additional cash infusions. Management has prospective investors and believes the raising of capital will allow the Company to fund its cash flow shortfalls and pursue new acquisitions. There can be no assurance that the Company will be able to obtain sufficient capital from debt or equity transactions or from operations in the necessary time frame or on terms acceptable to it. Should the Company be unable to raise sufficient funds, it may be required to curtail its operating plans. In addition, increases in expenses may require cost reductions. No assurance can be given that the Company will be able to operate profitably on a consistent basis, or at all, in the future. Should the Company not be able to raise sufficient funds, it may cause cessation of operations. Recent Accounting Standards The FASB issued ASU 2023-07 on November 27, 2023. The amendments “improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses.” In addition, the amendments enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit or loss, provide new segment disclosure requirements for entities with a single reportable segment, and contain other disclosure requirements. The purpose of the amendments is to enable “investors to better understand an entity’s overall performance” and assess “potential future cash flows.” The Management is evaluating the impact of ASU 2023-07 on the consolidated financial statements and does not expect there to be any changes or impact to the financial statements.

RESTATEMENT AND REVISION OF FIN

RESTATEMENT AND REVISION OF FINANCIAL STATEMENTS	12 Months Ended
RESTATEMENT AND REVISION OF FINANCIAL STATEMENTS	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
RESTATEMENT AND REVISION OF FINANCIAL STATEMENTS	2. RESTATEMENT AND REVISION OF FINANCIAL STATEMENTS Restatement of Previously Issued Financial Statements During the preparation of the year ended December 31, 2023 financial statements, the Company identified and corrected its classification and accounting treatment for its series R convertible preferred stock and the related dividend accrual in its balance sheet as of December 31, 2022 and 2021. Pursuant to ASC 250, “Accounting changes and error corrections” issued by FASB and SAB 99 “Materiality” issued by Securities and Exchange Commission, the Company determined the impact of the error was immaterial. The impact of the error correction is reflected in a $198,000 increase to the mezzanine equity and offsetting decrease to the series R convertible preferred stock and subject to possible redemption mezzanine equity line item on the consolidated balance sheet as of December 31, 2021. In addition, the impact of the unpaid dividend accrual is reflected in $29,462 and $47,520 increase to mezzanine equity and offsetting decrease to the accumulated deficits as of December 31, 2022 and 2021, respectively. The impact of the error correction is also reflected in $29,462 and $47,520 increase of preferred share dividends and $28 and $5 decrease of earnings (loss) per share on the consolidated statement of operations for the years ended December 31, 2022 and 2021, respectively. The following table summarizes the impacts of the error corrections on the Company's financial statements for each of the periods presented below: i. Consolidated balance sheet Schedule of restated financial information Impact of correction of error December 31, 2021 As previously reported Adjustments As restated Total assets $ 15,297,039 $ – $ 15,297,039 Total liabilities 11,439,675 – 11,439,675 Mezzanine equity 3,125,004 245,520 3,370,524 Total stockholders' equity $ 732,360 $ (245,520 ) $ 486,840 Impact of correction of error December 31, 2022 As previously reported Adjustments As restated Total assets $ 13,344,780 $ – $ 13,344,780 Total liabilities 10,189,585 – 10,189,585 Mezzanine equity 4,625,002 274,982 4,899,984 Total stockholders' equity $ (1,469,809 ) $ (274,982 ) $ (1,744,791 ) Impact of correction of error March 31, 2023 As previously reported Adjustments As restated Total assets $ 14,284,585 $ – $ 14,284,585 Total liabilities 10,745,097 – 10,745,097 Mezzanine equity 5,171,861 283,118 5,454,979 Total stockholders' equity $ (1,632,373 ) $ (283,118 ) $ (1,915,491 ) Impact of correction of error June 30, 2023 As previously reported Adjustments As restated Total assets $ 16,053,519 $ – $ 16,053,519 Total liabilities 11,672,952 – 11,672,952 Mezzanine equity 5,297,605 291,345 5,588,950 Total stockholders' equity $ (917,038 ) $ (291,345 ) $ (1,208,383 ) Impact of correction of error September 30, 2023 As previously reported Adjustments As restated Total assets $ 18,518,727 $ – $ 18,518,727 Total liabilities 12,102,942 – 12,102,942 Mezzanine equity 5,440,434 299,662 5,740,096 Total stockholders' equity $ 975,351 $ (299,662 ) $ 675,689 ii. Consolidated statement of operations Impact of correction of error Year ended December 31, 2021 As previously reported Adjustments As restated Net income for the year $ 666,293 $ – $ 666,293 Preferred stock dividends $ (201,782 ) $ (47,520 ) $ (249,302 ) Net income attributable to common shareholders $ 464,511 $ (47,520 ) $ 416,991 Basic and diluted earnings (loss) per share for continuing operations $ 272 $ (28 ) $ 244 Impact of correction of error Year ended December 31, 2022 As previously reported Adjustments As restated Net loss for the year $ (5,429,521 ) $ – $ (5,429,521 ) Preferred stock dividends $ (307,188 ) $ (76,982 ) $ (384,170 ) Net loss attributable to common shareholders $ (5,736,709 ) $ (76,982 ) $ (5,813,691 ) Basic and diluted earnings (loss) per share for continuing operations $ (994 ) $ (5 ) $ (999 ) Impact of correction of error Three months ended March 31, 2023 As previously reported Adjustments As restated Net loss for the period $ (15,991 ) $ – $ (15,991 ) Preferred stock dividends $ (336,811 ) $ (8,136 ) $ (344,947 ) Net loss attributable to common shareholders $ (352,802 ) $ (8,136 ) $ (360,938 ) Basic and diluted earnings (loss) per share for continuing operations $ (30 ) $ (1 ) $ (31 ) Impact of correction of error Three months ended June 30, 2023 As previously reported Adjustments As restated Net income for the period $ 816,078 $ – $ 816,078 Preferred stock dividends $ (125,744 ) $ (8,227 ) $ (133,971 ) Net income attributable to common shareholders $ 690,334 $ (8,227 ) $ 682,107 Basic earnings per share for continuing operations $ 56 $ (1 ) $ 55 Diluted earnings per share for continuing operations $ (21 ) $ 26 $ 5 Impact of correction of error Six months ended June 30, 2023 As previously reported Adjustments As restated Net income for the period $ 800,087 $ – $ 800,087 Preferred stock dividends $ (462,555 ) $ (16,363 ) $ (478,918 ) Net income attributable to common shareholders $ 337,532 $ (16,363 ) $ 321,169 Basic earnings per share for continuing operations $ 28 $ (1 ) $ 27 Diluted earnings per share for continuing operations $ (16 ) $ 20 $ 4 Impact of correction of error Three months ended September 30, 2023 As previously reported Adjustments As restated Net income for the period $ 1,981,520 $ – $ 1,981,520 Preferred stock dividends $ (142,829 ) $ (8,317 ) $ (151,146 ) Net income attributable to common shareholders $ 1,838,691 $ (8,317 ) $ 1,830,374 Basic earnings per share for continuing operations $ 137 $ (1 ) $ 136 Diluted earnings per share for continuing operations $ 1 $ 1 $ 2 Impact of correction of error Nine months ended September 30, 2023 As previously reported Adjustments As restated Net income for the year $ 2,781,608 $ – $ 2,781,608 Preferred stock dividends $ (605,384 ) $ (24,681 ) $ (630,065 ) Net income attributable to common shareholders $ 2,176,224 $ (24,681 ) $ 2,151,543 Basic earnings per share for continuing operations $ 167 $ (2 ) $ 165 Diluted earnings per share for continuing operations $ 2 $ 1 $ 3 Revision of Financial Statements During the preparation of the financial statements for the year ended December 31, 2023, the Company found that the results of the settlement agreement with Red Rock Travel Group (“Red Rock”) were incorrectly reflected on the consolidated statement of stockholders’ equity (deficiency) as of December 31, 2022. The Company determined that these errors were immaterial to the previously issued consolidated financial statements, and as such no restatement was necessary. The revisions discussed below were made to the December 31, 2022 balance sheet and statement of stockholders’ equity (deficiency). As a result of the settlement agreement with Red Rock on July 29, 2022, the Company reduced 35,000,000 shares of common shares on the consolidated financial statements as of December 31, 2022. The certificate of the common stock for 35,000,000 shares (0.047 shares after 10,000:1 and 75,000:1 reverse split) which were originally issued on February 24, 2020 was returned as part of the 2022 agreement with Red Rock and 0.047 common shares were cancelled, which were equivalent to 35,000,000 shares before the 10,000:1 and 75,000:1 reverse split on May 12, 2020 and January 9, 2024, respectively. Consequently, the December 31, 2022 financial statements as originally reported were understated by 34,996,500 common shares. The impact of the correction is reflected in the $35,097 increase to common stock and decrease the same amount to additional paid-in-capital on the consolidated statement of stockholders’ equity. The adjustment had no impact on earnings per share for any 2022 period. On July 31, 2018, the Company issued 8,200,562 shares of series K preferred stock to the prior owners of Red Rock for the consideration of the acquisition of Red Rock. The acquisition was not completed, and Red Rock returned the 8,200,562 shares of series K preferred stock during the year ended December 31, 2018. A total of 8,200,562 shares of series K preferred stock were cancelled. The impact of the correction is reflected in the $8,201 decrease to series K preferred stock and increase the same amount to additional paid-in-capital on the consolidated statement of stockholders’ equity (deficiency).

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	12 Months Ended
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	Dec. 31, 2023
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	3. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Schedule of accounts payable and accrued expenses December 31, 2023 2022 Accounts payable $ 720,774 $ 342,331 Accrued credit cards 26,645 6,994 Accrued liability for collections of previously factored receivables 1,247,772 776,414 Accrued property taxes 5,346 6,732 Accrued professional fees 29,122 573,040 Accrued payroll 17,472 – Accrue expense - other – 363 Accrued expense - dividend payable – 210,046 Total $ 2,047,131 $ 1,915,920 The Company is delinquent paying certain property taxes. As of December 31, 2023 and 2022, the balance for these property taxes, was $ 5,346 6,732

PLANT AND EQUIPMENT, NET

PLANT AND EQUIPMENT, NET	12 Months Ended
PLANT AND EQUIPMENT, NET	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PLANT AND EQUIPMENT, NET	4. PLANT AND EQUIPMENT, NET Property and equipment as of December 31, 2023 and 2022 is as follows: Schedule of property and equipment December 31, 2023 2022 Medical equipment $ 96,532 $ 96,532 Computer Equipment 9,189 9,189 Furniture, fixtures and equipment 15,079 20,212 Leasehold Improvement 15,950 15,950 Total 136,750 141,883 Less: accumulated depreciation (102,089 ) (86,444 ) Property and equipment, net $ 34,661 $ 55,439 For the years ended December 31, 2023 and 2022, depreciation expense was $ 20,777 23,132

LAND

LAND	12 Months Ended
LAND	Dec. 31, 2023
Real Estate [Abstract]
LAND	5. LAND As of December 31, 2023 and 2022, the Company had 27 acres of land of approximately $ 540,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	6. RELATED PARTY TRANSACTIONS In connection with the acquisition of Edge View on July 16, 2014, the Company assumed amounts due to previous owners who are current managers of Edge View. These amounts are due on demand and do not bear interest. The balance of these amounts are $ 4,979 The Company obtained short-term advances from the Chairman of the Board that are non-interest bearing and due on demand. As of December 31, 2023 and 2022, the Company owed the Chairman $ 120,997 123,192 See also Note 8 and the disclosure regarding Note 41. See also Note 13 for compensation paid to employees of the Company.

NOTES AND LOANS PAYABLE

NOTES AND LOANS PAYABLE	12 Months Ended
NOTES AND LOANS PAYABLE	Dec. 31, 2023
Debt Disclosure [Abstract]
NOTES AND LOANS PAYABLE	7. NOTES AND LOANS PAYABLE Notes payable at December 31, 2023 and 2022, respectively, are summarized as follows: Schedule of notes payable December 31, 2023 2022 Notes and loans payable $ 2,280,743 $ 155,598 Less current portion (2,136,077 ) (15,809 ) Long-term portion $ 144,666 $ 139,789 Long-term debt matures as follows: Schedule of maturities of long-term debt Amount 2024 $ 2,136,077 2025 4,989 2026 4,989 2027 4,989 2028 4,989 Thereafter 124,710 Total $ 2,280,743 Loans and Notes Payable – Unrelated Party On March 12, 2009, the Company issued a debenture in the principal amount of $20,000. The debenture bore interest at 12% per year and matured on September 12, 2009. The balance of the debenture was $ 10,989 7,547 6,229 Small Business Administration (“SBA”) Loans On June 2, 2020, the Company obtained an SBA loan in the principal amount of $ 150,000 3.75 149,655 956 144,609 5,723 Line of Credit On September 29, 2023, the Company and Nova entered into a two-year revolving purchase and security agreement with DML HC Series, LLC to sell, with recourse, Nova’s accounts receivables for a revolving financing up to a maximum advance amount of $ 4.5 2,120,100 September 29, 2025

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	12 Months Ended
CONVERTIBLE NOTES PAYABLE	Dec. 31, 2023
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	8. CONVERTIBLE NOTES PAYABLE As of December 31, 2023 and 2022, the Company had convertible debt outstanding net of amortized debt discount of $ 3,807,030 3,515,752 421,375 175,000 12,406 1,490,706 5,908 24,820 46,797 136,518 253,823 During the year ended December 31, 2023, the Company converted $ 87,460 112,429 3,000 13,068 777,217 no On September 22, 2022, the Company entered into a security exchange and purchase agreement with its largest lender to consolidate all promissory notes held by them and related accrued interest in exchange for (1) one consolidated senior secured convertible promissory note (“New Promissory Note”) in the amount of $ 2,600,000 375,000 1,500,000 4,791,099 3,840,448 950,651 1,397,271 Convertible notes as of December 31, 2023 and 2022 are summarized as follows: Schedule of convertible notes December 31, 2023 2022 Convertible notes payable $ 3,831,850 $ 3,562,550 Discounts on convertible notes payable (24,820 ) (46,797 ) Total convertible debt less debt discount 3,807,030 3,515,752 Current portion 3,807,030 3,515,752 Long-term portion $ – $ – The following is a schedule of convertible notes payable as of and for the year ended December 31, 2023. Schedule of convertible notes payable Note # Issuance Maturity Principal Balance 12/31/22 New Loan Principal Conversions Cash Paydown Shares Issued Upon Conversion Principal Balance 12/31/23 Accrued Interest on Convertible Debt at 12/31/22 Interest Expense On Convertible Debt For the Period Ended 12/31/23 Accrued Interest on Convertible Debt at 12/31/23 Unamortized Debt Discount At 12/31/23 7-1 10/28/2016 10/28/2017 10,000 $ – $ (10,000 ) $ – 312 $ – $ 2,263 $ – $ – $ – 9 09/12/2016 09/12/2017 50,080 – – – 1,672 50,080 14,157 9,181 5,581 – 10 01/24/2017 01/24/2018 55,000 – – – – 55,000 69,876 11,000 80,875 – 10-1 02/10/2023 02/10/2024 – 50,000 – – – 50,000 – 6,658 6,658 – 10-2 03/30/2023 03/30/2024 – 25,000 – – – 25,000 – 2,836 2,836 – 10-3 08/11/2023 08/11/2024 – 25,000 – – – 25,000 – 1,469 1,469 – 29-2 11/08/2019 11/08/2020 36,604 – – – 2,867 36,604 20,160 2,849 10,109 – 31 08/28/2019 08/28/2020 – – – – – – 8,385 – 8,385 – 37-1 09/03/2020 06/30/2021 113,667 – – – – 113,667 28,756 19,507 64,929 – 37-2 11/02/2020 08/31/2021 113,167 – – – – 113,167 27,510 19,417 63,594 – 37-3 12/29/2020 09/30/2021 113,166 – – – – 113,166 26,474 19,417 62,558 – 38 02/09/2021 02/09/2022 96,000 – (77,460 ) (18,540 ) 2,950 – 27,939 7,242 – – 39 04/26/2021 04/26/2022 168,866 – – (168,866 ) – – 39,684 27,787 – – 40-1 09/22/2022 09/22/2024 2,600,000 – – – 5,267 2,600,000 71,233 261,333 252,665 – 40-2 11/04/2022 09/22/2024 68,666 – – – – 68,667 1,072 6,867 7,939 – 40-3 11/28/2022 09/22/2024 68,667 – – – – 68,667 620 6,886 7,506 – 40-4 12/21/2022 09/22/2024 68,667 – – – – 68,667 187 6,867 7,054 – 40-5 01/24/2023 03/21/2024 – 90,166 – – – 90,166 – 8,284 8,284 – 40-6 03/21/2023 09/22/2024 – 139,166 – – – 139,166 – 10,671 10,671 – 40-7 06/05/2023 06/05/2024 – 139,166 – – – 139,166 – 7,826 7,826 15,671 40-8 06/13/2023 06/13/2024 – 21,167 – – – 21,167 – 1,127 1,127 2,321 40-9 07/19/2023 07/19/2024 – 35,500 – – – 35,500 – 1,605 1,605 4,863 40-10 07/24/2023 07/24/2024 – 14,000 – – – 14,000 – 614 614 1,965 41 08/25/2023 08/25/2024 – 5,000 – – – 5,000 – 175 175 – 3,562,550 $ 544,165 $ (87,460 ) $ (187,406 ) 13,068 $ 3,831,850 $ 338,316 $ 439,618 $ 612,460 $ 24,820 Note 7-1 On October 28, 2016, the Company issued a convertible promissory note in the principal amount of $50,000, which matured on October 28, 2017. Note 7-1 was fully converted into common shares and there was no outstanding balance as of December 31, 2023. Note 9 On September 12, 2016, the Company issued a convertible promissory note in the principal of $80,000 for services rendered, which matured on September 12, 2017. Note 9 is currently in default and accrues at a default interest rate of 20% per annum. Note 10, 10-1, 10-2 and 10-3 On January 24, 2017, the Company issued a convertible promissory note in the principal amount of $80,000 for services rendered, which matured on January 24, 2018. Note 10 is currently in default and accrues interest at a default interest rate of 20% per annum. On February 10, 2023, the Company executed a second tranche under this note in the principal amount of $50,000 (Note 10-1). On March 30, 2023, the Company executed a third tranche under this note in the principal amount of $25,000 (Note 10-2). On August 11, 2023, the Company executed a fourth tranche under this note in the principal amount of $25,000 (Note 10-3). Notes 10-1, 10-2 and 10-3 accrue interest at a rate of 15% per annum. Note 29-2 On May 10, 2019, the Company issued a convertible promissory note in the principal amount of $150,000. On November 8, 2019, this note (Note 29) was purchased by and assigned to an unrelated party. The amount assigned was the existing principal amount of $150,000 and accrued interest of $5,918, which was issued as Note 29-1, plus a new convertible promissory note in the principal amount of $62,367, which was issued as Note 29-2. Note 29-2 is currently in default and accrues interest at a default interest rate of 24% per annum. Note 31 On August 28, 2019, the Company issued a convertible promissory note in the principal amount of $120,000, which matured on August 28, 2020. Note 31 is currently in default and accrues interest at a default interest rate of 24% per annum. There was no outstanding principal balance as of December 31, 2023. Notes 37-1, 37-2 and 37-3 On September 3, 2020, the Company issued a convertible promissory note in the principal amount of $200,000, with an original issue discount of $50,000, which could be drawn in several tranches. On September 3, 2020, the Company executed the first tranche in the principal amount of $67,000, less an original issue discount of $17,000, which matured on June 30, 2021 (Note 37-1). On November 2, 2020, the Company executed the second tranche in the principal amount of $66,500, less an original issue discount of $16,500, which matured on August 31, 2021 (Note 37-2). On December 29, 2020, the Company executed the third tranche in the principal amount of $66,500, less an original issue discount of $16,500, which matured on September 30, 2021 (Note 37-3). Notes 37-1, 37-2 and 27-3 are currently in default and accrue interest at a default interest rate of 18% per annum. Note 38 On February 9, 2021, the Company issued a convertible promissory note in the principal amount $103,500, which matured on February 9, 2022. Note 38 was converted into common shares and the remaining balance was paid in cash. There was no outstanding balance on Note 38 as of December 31, 2023. Note 39 On April 26, 2021, the Company issued a convertible promissory note in the principal amount $153,500, which matured on May 10, 2022. Note 39 was paid in cash and there was no outstanding balance as of December 31, 2023. Notes 40-1, 40-2, 40-3, 40-4, 40-5, 40-6, 40-7, 40-8, 40-9 and 40-10 On September 22, 2022, the Company issued a convertible promissory note in the principal amount of $2,600,000 in exchange for total of $4,791,099 of defaulted promissory notes balances (Note 40-1). On November 4, 2022, the Company executed a second tranche under this note in the principal amount of $68,667, less an original issue discount and fee of $18,667 (Note 40-2). On November 28, 2022, the Company executed the third tranche under this note in the principal amount of $68,667, less an original issue discount and fee of $18,667 (Note 40-3). On December 21, 2022, the Company executed a fourth tranche under this note in the principal amount of $68,667, less an original issue discount and fee of $18,667 (Note 40-4). On January 24, 2023, the Company executed a fifth tranche under this note in the principal amount of $90,166, less an original issue discount and fee of $25,166 (Note 40-5). On March 21, 2023, the Company executed a sixth tranche under this note in the principal amount of $136,666, less an original issue discount and fee of $39,166 (Note 40-6). On June 5, 2023, the Company executed a seventh tranche under this note in the principal amount of $136,667, less original issue discount and fee of $39,167 (Note 40-7). On June 13, 2023, the Company executed an eighth tranche under this note in the principal amount of $21,167, less original issue discount and fee of $5,167 (Note 40-8). On July 19, 2023, the Company executed a ninth tranche under this note in the principal amount of $35,500, less an original issue discount and fee of $8,875 (Note 40-9). On July 24, 2023, the Company executed a tenth tranche under this note in the principal amount of $14,000, less an original issue discount and fee of $3,500 (Note 40-10). On December 1, 2023, the Company executed amendment on Notes series 40 consolidated senior secured convertible promissory note to extend the expired tranche note 40-1 through 40-5’ due date to September 20, 2024. All of the Note 40 tranches mature in one year from the note issuance date and accrue interest at a rate of 10% per annum. Note 41 On August 25, 2023, the Company issued a twelve-month convertible promissory note in the principal amount of $5,000 to the Company’s CEO for the Company’s operating expenses. The rate of interest is 10% per annum.

CAPITAL STOCK

CAPITAL STOCK	12 Months Ended
CAPITAL STOCK	Dec. 31, 2023
Equity [Abstract]
CAPITAL STOCK	9. CAPITAL STOCK Preferred Stock The Company has designated multiple series of preferred stock, including 2 3,000,000 500 1,000,000 50,000 15,000,000 2,000,000 400,000 3,000,000 5,000 5,000,000 The following is a description of the rights and preferences of each series of preferred stock. Redeemable Preferred Stock The Company recognized the series N senior convertible preferred stock, series R convertible preferred stock and series X senior convertible preferred stock as mezzanine equity in accordance with ASC 480, “Distinguishing Liabilities from Equity”. Series N Senior Convertible Preferred Stock Ranking. Dividend Rights. 766,437 Liquidation Rights. Voting Rights Conversion Rights Redemption Rights Series R Convertible Preferred Stock Ranking. Dividend Rights. 109,980 Liquidation Rights Voting Rights pari passu pari passu Conversion Rights Participation Rights Company Redemption Rights Redemption Upon Triggering Events · the Company shall fail to deliver the shares of common stock issuable upon a conversion prior to the fifth (5 th · the Company shall fail for any reason to pay in full the amount of cash due pursuant to a Buy-In (as defined in the certificate of designation) within five (5) trading days after notice therefor is delivered; · the Company shall fail to have available a sufficient number of authorized and unreserved shares of common stock to issue to such holder upon a conversion; · unless specifically addressed elsewhere in the certificate of designation as a Triggering Event, the Company shall fail to observe or perform any other covenant, agreement or warranty contained in, or otherwise commit any breach of the Transaction Documents (as defined in the certificate of designation), and such failure or breach shall not, if subject to the possibility of a cure by the Company, have been cured within five (5) calendar days after the date on which written notice of such failure or breach shall have been delivered; · the Company shall redeem junior securities or pari passu · the Company shall be party to a Change of Control Transaction (as defined in the certificate of designation); · there shall have occurred a Bankruptcy Event (as defined in the certificate of designation); · any monetary judgment, writ or similar final process shall be entered or filed against the Company, any subsidiary or any of their respective property or other assets for more than $50,000 (provided that amounts covered by the Company’s insurance policies are not counted toward this $50,000 threshold), and such judgment, writ or similar final process shall remain unvacated, unbonded or unstayed for a period of thirty (30) trading days; · the electronic transfer by the Company of shares of common stock through the Depository Trust Company or another established clearing corporation once established subsequent to the date of the certificate of designation is no longer available or is subject to a ‘freeze” and/or “chill;” or · any “Event of Default,” as defined in the Purchase Agreement (as defined in the certificate of designation). Series X Senior Convertible Preferred Stock Ranking. Dividend Rights. 190,685 Liquidation Rights. Voting Rights Conversion Rights Redemption Rights Non-redeemable Preferred Stock Series A Preferred Stock Ranking. Dividend Rights. Liquidation Rights Voting Rights Transfer Other Rights Series B Preferred Stock Ranking. Dividend Rights. Liquidation Rights pari passu Voting Rights Conversion Rights Redemption Rights Series C Preferred Stock Ranking. Dividend Rights. Liquidation Rights pari passu Voting Rights Conversion Rights Redemption Rights Series E Preferred Stock Ranking. Dividend Rights. Liquidation Rights pari passu Voting Rights Conversion Rights Series F-1 Preferred Stock Ranking. Dividend Rights. Liquidation Rights pari passu Voting Rights Conversion Rights Redemption Rights Series I Preferred Stock Ranking. Dividend Rights. Liquidation Rights pari passu Voting Rights Conversion Rights Redemption Rights Series J Preferred Stock Ranking. Dividend Rights. Liquidation Rights pari passu Voting Rights Conversion Rights Redemption Rights Series L Preferred Stock Ranking. Dividend Rights. Liquidation Rights pari passu Voting Rights Conversion Rights Redemption Rights Preferred Stock Transactions During the year ended December 31, 2023, the Company executed the following transactions: · On May 25, 2023, the Company issued 3,150 25,000 · On July 24, 2023, the Company issued 5,000 5,000 During the year ended December 31, 2022, the Company executed the following transactions: · In the second quarter of 2022, 37,500 37,500 37,500 37,500 · On September 7, 2022, the Company issued 818,750 · On September 12, 2022, the Company issued 375,000 1,500,000 · On October 10, 2022, the Chief Operating Officer received 18,750 · On October 31, 2022, the Company entered into a buyback agreement, pursuant to which the managers of AHI purchased back AHI and returned 175,045 67,500 217,769 · On November 11, 2022, the Company issued 15,000 15,000 · On December 15, 2022, the Company issued 10,000 10,000 Common Stock During the year ended December 31, 2023, the Company issued 13,068 During the year ended December 31, 2022, as part of the Red Rock settlement, the Company issued 8,782

WARRANTS

WARRANTS	12 Months Ended
WARRANTS	Dec. 31, 2023
Warrants
WARRANTS	10. WARRANTS The table below sets forth warrant activity during the years ended December 31, 2023 and 2022: Schedule of warrant activity Number of Weighted Balance at January 1, 2023 3,141 $ 0.015 Granted – – Exercised – – Expired (1 ) 0.0146 Balance at December 31, 2023 3,140 0.015 Warrants Exercisable at December 31, 2023 3,140 $ 0.015 Number of Weighted Balance at January 1, 2022 3,259 $ 0.02 Granted – – Exercised – – Expired (118 ) 0.146 Balance at December 31, 2022 3,141 0.015 Warrants Exercisable at December 31, 2022 3,141 $ 0.015 As a result of the settlement agreement with Red Rock on July 29, 2022, the Company required the previous owners to relinquish warrants for 25,000 shares of common stock. The warrants were returned and cancelled during the second quarter of 2023. There was no impact on the consolidated financial statements as of December 31, 2022.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
DISCONTINUED OPERATIONS	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	11. DISCONTINUED OPERATIONS Platinum Tax On November 10, 2023, the Company sold Platinum Tax, which was a full-service tax resolution firm located in Los Angeles, California. Through this subsidiary the Company provided fee-based tax resolution services to individuals and companies that have federal and state tax liabilities by assisting clients to settle outstanding tax debts. As part of the Asset Purchase Agreement between us and the purchaser, the assets that were purchased included substantially all assets, rights, interests, and licenses except for banks accounts in place prior to the sale for the purchase consideration of 15% of cash collected by the purchaser within one year following the sale date. The Company and the managers of AHI entered into a resignation, release and buyback agreement and addendum, effective October 31, 2022, pursuant to which the managers purchased AHI in exchange for returning 175,045 217,769 Schedule of discontinued operations December 31, Net liabilities of discontinued operations 2023 2022 Cash $ 342 $ 7,717 Accounts receivable 300 860 Accounts payable and accrued expenses 238,285 159,700 Net liabilities of discontinued operations $ (237,643 ) $ (151,123 ) Year Ended December 31, Gain (Loss) from discontinued operations 2023 2022 Revenue $ 307,366 $ 1,438,294 Cost of sales (59,453 ) (462,556 ) Selling, general and administrative expenses (332,005 ) (1,094,121 ) Interest expense (2,428 ) (44,027 ) Impairment of Goodwill – (2,092,048 ) Loss on divestiture of subsidiary – (217,769 ) Gain no change in estimate – (4,474 ) Gain on reversal of Red Rock liability – 510,418 Loss on settlement – (212,600 ) Loss from discontinued operations $ (86,520 ) $ (2,178,883 )

GOODWILL AND IDENTIFIABLE INTAN

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET	12 Months Ended
GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET	Dec. 31, 2023
Goodwill And Identifiable Intangible Assets Net
GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET	12. GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET The Company reviews goodwill for impairment on a reporting unit basis annually and whenever events or changes in circumstances indicate the carrying value of goodwill may not be recoverable. During the year ended December 31, 2023, the Company determined there to be no 2,092,048

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	13. COMMITMENTS AND CONTINGENCIES Leases ASC 842, “Leases”, requires that a lessee recognize the assets and liabilities that arise from operating leases, A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. In transaction, lessees and lessors are required to recognize and measure leases at either the effective date (the “effective date method”) or the beginning of the earliest period presented (the “comparative method”) using a modified retrospective approach. Under the effective date method, the Company’s comparative period reporting is unchanged. In contrast, under the comparative method, the Company’s date of initial application is the beginning of the earliest comparative period presented, and the Topic 842 transition guidance is then applied to all comparative periods presented. Further, under either transition method, the standard includes certain practical expedients intended to ease the burden of adoption. The Company adopted ASC 842, January 1, 2020, using the effective date method and elected certain practical expedients allowing the Company not to reassess: · whether expired or existing contracts contain leases under the new definition of a lease; · lease classification for expired or existing leases; and · whether previously capitalized initial direct costs would qualify for capitalization under Topic 842. The Company also made the accounting policy decision not to recognize lease assets and liabilities for leases with a term of 12 months or less. The Company leases ten medical facilities and one vehicle as operating leases as of December 31, 2023. The Company recorded operating lease expenses of $ 291,040 301,321 The Company has operating leases with future commitments as follows: Schedule of operating leases Amount 2024 $ 157,669 2025 95,774 2026 23,282 Total $ 276,725 The following table summarizes supplemental information about the Company’s leases: Schedule of supplemental information about leases Weighted-average remaining lease term 1.9 Weighted-average discount rate 4.73 Employees The Company agreed to pay $360,000 per year and $200,000 of targeted annual incentives to the Chief Executive Officer based on his employment agreement since July 1, 2020, of which currently 50% is paid in cash and 50% is accrued. The total outstanding accrued compensation as of December 31, 2023 and 2022 were $ 2,365,500 1,870,500 The Company agreed to pay $360,000 per year and $200,000 of targeted annual incentives to the Chairman of the Board based on his employment agreement since July 1, 2020, of which currently 50% is paid in cash and 50% is accrued. The total outstanding accrued compensation as of December 31, 2023 and December 31, 2022 were $ 2,350,500 1,863,000 The Company agreed to pay $ 156,000 17,057 17,057 The Company entered into a management agreement effective May 31, 2021 for compensation to the principals of Nova in the form of an annual base salaries of $ 372,000 450,000 372,000 For the year ended December 31, 2023 the Company recorded $0 in annual cash bonus as financial performance objectives were not achieved. Schedule of annual objectives of financial performance Year Minimum Annual Nova EBITDA Cash Annual Bonus Series J Preferred Stock 2021 $ 2 $120,000 120,000 2022 $ 2.4 $150,000 135,000 2023 $ 3.7 $210,000 150,000 2024 $ 5.5 $300,000 180,000 2025 $ 8 $420,000 210,000

LEGAL PROCEEDINGS

LEGAL PROCEEDINGS	12 Months Ended
LEGAL PROCEEDINGS	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
LEGAL PROCEEDINGS	14. LEGAL PROCEEDINGS 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. Management is not currently aware of any such legal proceedings or claims that it believes will have a material adverse effect on the Company’s business, financial condition, or operating results.

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	15. INCOME TAXES At December 31, 2023, the Company had federal and state net operating loss carry forwards of approximately $24 million that expire in various years through the year 2039. Due to carryforwards of past net operating losses, there is no provision for current federal or state income taxes for the years ended December 31, 2023 and 2022. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amount used for federal and state income tax purposes. The Company’s deferred tax asset at December 31, 2023 and 2022 consists of net operating loss carry forwards calculated using federal and state effective tax rates equating to approximately $ 5,291,000 5,991,000 5,291,000 5,991,000 0.7 The Company’s total deferred tax asset as of December 31, 2023 and 2022 is as follows: Schedule of deferred tax assets 2023 2022 Deferred tax assets $ 5,291,000 $ 5,991,000 Valuation allowance (5,291,000 ) (5,991,000 ) Net deferred tax asset $ – $ –

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
SEGMENT REPORTING	Dec. 31, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	16. SEGMENT REPORTING As of December 31, 2023, the Company had two reportable operating segments as determined by management using the “management approach” as defined by the authoritative guidance on Disclosures about Segments of an Enterprise and Related Information (1) Healthcare (Nova) (2) Real Estate (Edge View) These segments are a result of differences in the nature of the products and services sold. Corporate administration costs, which include, but are not limited to, general accounting, human resources, legal and credit and collections, are partially allocated to the three operating segments. Other revenue consists of nonrecurring items. The healthcare segment provides a full range of diagnostic and surgical services for injuries and disorders of the skeletal system and associated bones, joints, tendons, muscles, ligaments, and nerves. The real estate segment consists of Edge View, a real estate company that owns five (5) acres zoned medium density residential (MDR) with 12 lots already platted, six (6) acres zoned high-density residential (HDR) that can be platted in various configurations to meet current housing needs, and twelve (12) acres zoned in Lemhi County as Agriculture that is available for further annexation into the City of Salmon for development, as well as a common area for landowners to view wildlife, provide access to the Salmon River and fishing in a two (2) acre pond. Management uses numerous tools and methods to evaluate and measure of its subsidiaries’ success. To help succeed, management retains the prior owners of the subsidiaries and allow them to do what they do best is run the business. Additionally, management monitors key metrics primarily revenues and net income from operations. Schedule of segment reporting As of December 31, Asset: 2023 2022 Healthcare $ 18,955,991 $ 12,692,531 Real Estate 587,456 592,557 Others 1,202,364 59,691 Consolidated assets $ 20,745,811 $ 13,344,780 Years Ended December 31, 2023 2022 Revenues: Healthcare $ 11,853,266 $ 10,693,196 Real Estate – – Consolidated revenues $ 11,853,266 $ 10,693,196 Cost of Sales: Healthcare $ 3,560,624 $ 4,060,034 Real Estate – – Consolidated cost of sales $ 3,560,624 $ 4,060,034 Income from operations from subsidiaries Healthcare $ 7,300,849 $ 5,845,052 Real Estate (3,716 ) (19,345 ) Income from operations from subsidiaries $ 7,297,133 $ 5,825,707 Loss from operations from Cardiff Lexington $ (2,102,088 ) $ (1,918,818 ) Total income (loss) from operations $ 5,195,045 $ 3,906,889 Income (Loss) before taxes Healthcare $ 5,973,233 $ 74,880 Real Estate (3,716 ) (19,345 ) Corporate, administration and other non-operating expenses (2,941,123 ) (5,485,056 ) Consolidated income (loss) before taxes $ 3,028,394 $ (5,429,521 )

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	17. SUBSEQUENT EVENTS The Company has evaluated its operations subsequent to December 31, 2023 to the date these consolidated financial statements were available to be issued and determined the following subsequent events and transactions required disclosure in these consolidated financial statements. On January 11, 2024, the Company issued 1,222 shares of common stock upon the conversion of a convertible note in the amount of $1,680. On January 31, 2024, the Company issued 7,500 shares of series I preferred stock to the Company’ executives. On March 5, 2024, the Company issued 7,500 shares of common stock to John Nesbett for professional services provided. On March 13, 2024, the Company paid $50,000 to the noteholder for the accrued interest on Notes 40-1.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 31, 2023
Accounting Policies [Abstract]
Organization and Nature of Operations	Organization and Nature of Operations Cardiff Lexington Corporation (“Cardiff”) was originally incorporated on September 3, 1986 in Colorado as Cardiff International Inc. On November 10, 2005, Cardiff merged with Legacy Card Company, LLC and changed its name to Cardiff Lexington Corporation. On August 27, 2014, Cardiff redomiciled and became a corporation under the laws of Florida. On April 13, 2021, Cardiff redomiciled and became a corporation under the laws of Nevada. Cardiff is an acquisition holding company focused on locating undervalued and undercapitalized companies, primarily in the healthcare industry, and providing them capitalization and leadership to maximize the value and potential of their private enterprises while also providing diversification and risk mitigation for stockholders. All of Cardiff’s operations are conducted through, and its income derived from, its various subsidiaries, which includes: · We Three, LLC dba Affordable Housing Initiative (“AHI”), which was acquired on May 15, 2014 and sold on October 31, 2022; · Edge View Properties, Inc. (“Edge View”), which was acquired on July 16, 2014; · Platinum Tax Defenders (“Platinum Tax”), which was acquired on July 31, 2018 and sold on November 10, 2023; and · Nova Ortho and Spine, LLC (“Nova”), which was acquired on May 31, 2021.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of Cardiff and its wholly owned subsidiaries, AHI, Edge View, Platinum Tax and Nova (collectively, the “Company”). Subsidiaries shown as discontinued operations include AHI and Platinum Tax. All significant intercompany accounts and transactions are eliminated in consolidation. Subsidiaries discontinued are shown as discontinued operations.
Reverse Stock Split	Reverse Stock Split On January 9, 2024, the Company effected a 1-for-75,000 reverse split All share and per share data throughout these consolidated financial statements have been retroactively adjusted to reflect the reverse stock split. The total number of authorized shares of common stock did not change. As a result of the reverse stock split, an amount equal to the decreased value of the common stock was reclassified from “common stock” to “additional paid-in capital.”
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with United States generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Management uses its historical records and knowledge of its business in making estimates. Accordingly, actual results could differ from those estimates.
Accounts Receivable	Accounts Receivable The Company adopted ASU 2016-13, “Financial Instruments – Credit Losses.” In accordance with this standard, the Company recognizes an allowance for credit losses for its trade receivables to present the net amount expected to be collected as of the balance sheet date. This allowance is based on the credit losses expected to arise over the life of the asset and are based on Current Expected Credit Losses. Accounts receivable is reported on the balance sheet at the net amounts expected to be collected by the Company. Management closely monitors outstanding accounts receivable and recognized an additional allowance for credit losses in the amount of $ 122,190 0 13,305,254 6,603,920
Property and Equipment	Property and Equipment Property and equipment are carried at cost. Expenditures for renewals and betterments that extend the useful lives of property, equipment or leasehold improvements are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is calculated using the straight-line method for financial reporting purposes based on the following estimated useful lives: Schedule of estimated useful lives Classification Useful Life Equipment, furniture, and fixtures 5 - 7 years Medical equipment 10 years Leasehold improvements 10 years or lease term, if shorter
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill and indefinite-lived assets are not amortized but are evaluated for impairment annually or when indicators of a potential impairment are present. The Company’s impairment testing of goodwill is performed separately from its impairment testing of indefinite-lived intangibles. The Company reviews goodwill for impairment on a reporting unit basis annually and whenever events or changes in circumstances indicate the carrying value of goodwill may not be recoverable. Goodwill is tested first for impairment based on qualitative factors on an annual basis or in between if an event occurs or circumstances change that indicate the fair value may be below its carrying amount, otherwise known as a ‘triggering event’. An assessment is made of these qualitative factors as such to determine whether it is more likely than not the fair value is less than the carry amount, including goodwill. The annual evaluation for impairment of indefinite-lived intangibles and, if then needed after the first step, Goodwill, is based on valuation models that incorporate assumptions and internal projections of expected future cash flows and operating plans. The Company believes such assumptions are also comparable to those that would be used by other marketplace participants. For the year ended December 31, 2023, the Company determined there to be no 2,092,048
Valuation of Long-lived Assets	Valuation of Long-lived Assets In accordance with the provisions of Accounting Standards Codification (“ASC”) Topic 360-10-5, “Impairment or Disposal of Long-Lived Assets”, all long-lived assets such as plant and equipment and construction in progress held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is evaluated by a comparison of the carrying amount of assets to estimated cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amounts of the assets exceed the fair value of the assets.
Revenue Recognition	Revenue Recognition The Company’s primary source of revenue is its healthcare subsidiary, which records revenues from providing licensed and/or certified orthopedic procedures. Revenue is recognized at a point in time in accordance with ASC 606. The Company’s healthcare subsidiary does not have contract liabilities or deferred revenue as there are no amounts prepaid for services. The Company applies the following five-step ASC 606 model to determine revenue recognition: · Identification of a contract with a customer · Identification of the performance obligations in the contact · Determination of the transaction price · Allocation of the transaction price to the separate performance obligations · Recognition of revenue when performance obligations are satisfied. The Company applies the five-step model when it is probable that the Company will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception and once the contract is determined to be within the scope of ASC 606, the Company assesses services promised within each contract and determines those that are a performance obligation and assesses whether each promised service is distinct. The Company’s contracts for both its contract and service fees each contain a single performance obligation (providing orthopedic services), as the promise to transfer the individual services is not separately identifiable from other promises in the contracts and, therefore, not distinct, as a result, the entire transaction price is allocated to this single performance obligation. Accordingly, the Company recognizes revenues (net) when the patient receives orthopedic care services. The Company’s patient service contracts generally have performance obligations which are satisfied at a point in time. The performance obligation is for onsite or off-site care provided. Patient service contracts are generally fixed-price, and the transaction price is in the contract. Revenue is recognized when obligations under the terms of the contract with our patients are satisfied; generally, at the time of patient care. Established billing rates are not the same as actual amounts recovered for the Company’s healthcare subsidiary. They generally do not reflect what the Company is ultimately paid by the customer, insurance carriers and other payors, and therefore are not reported in the consolidated financial statements at that rate. The Company is typically paid amounts based on established charges per procedure with guidance from the annually updated Current Procedural Terminology (“CPT”) guidelines (a code set maintained by the American Medical Association through the CPT Editorial Panel), that designates relative value units and a suggested range of charges for each procedure which is then assigned a CPT code. This fee is discounted to reflect the percentage paid to the Company “using a modifier” recognized by each insurance carrier for services, less deductible, co-pay, and contractual adjustments which are deducted from the calculated fee. The net revenue is recorded at the time the services are rendered.
Contract Fees (Non-PIP)	Contract Fees (Non-PIP) The Company has contract fees for amounts earned from its Non-Personal Injury Protection (“PIP”) related procedures, typically car accidents, and are collected on a contingency basis. Historically, these cases were sold to a factor who bears the risk of economic benefit or loss. After selling patient cases to the factor, any additional funds collected by the Company were remitted to the factor.
Service Fees – Net (PIP)	Service Fees – Net (PIP) The Company generates services fees from performing various procedures on the date the services are performed. These services primarily include slip and falls as well as smaller nominal Non-PIP services. Fees are collected primarily from third party insurance providers. These revenues are based on established insurance billing rates, less allowances for contractual adjustments and uncollectible amounts. These contractual adjustments vary by insurance company and self-pay patients. The Company computes these contractual adjustments and collection allowances based on its historical collection experience. Completing the paperwork for each case and preparing it for billing takes approximately ten business days after a procedure is performed. The majority of claims are then filed electronically except for those remaining insurance carriers requiring paper filing. An initial response is usually received within four weeks from electronic filing and up to six weeks from paper filing. Responses may be a payment, a denial, or a request for additional information. The Company’s healthcare revenues are generated from professional medical billings including facility and anesthesia services. With respect to facility and anesthesia services, the Company is the primary obligor as the facility and anesthesia services are considered part of one integrated performance obligation. Historically the Company receives 49% of collections from total gross billed. Accordingly, the Company recognized net healthcare service revenue as 49% of gross billed amounts. Historical collection rates are estimated using the most current prior 12-month historical payment and collection percentages. Historically through April 2023, the Company’s healthcare subsidiary has had contractual medical receivable sales and purchase agreements with third party factors which result in approximately 54% reduction from the accounts receivables amounts when a receivable is sold to the factors. The Company evaluated the factored adjustments considering the actual factored amounts per patient on a quarterly interval, and the reductions from accounts receivable that were factored were recorded in finance charges as other expenses on the consolidated statement of operations.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred. Advertising costs are included as a component of cost of sales in the consolidated statements of operations and changes in stockholders’ equity. The Company recognized advertising and marketing expense of $ 126,670 233,798
Fair Value Measurements	Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value in the consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair value. The fair value hierarchy distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs), and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: Level 1 Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date. Level 2 Inputs, other than quoted prices included in Level 1, which are observable for the asset or liability through corroboration with market data at the measurement date. Level 3 Unobservable inputs that reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date.
Distinguishing Liabilities from Equity	Distinguishing Liabilities from Equity The Company accounts for its series N senior convertible preferred stock, series R convertible preferred stock, and series X senior convertible preferred stock subject to possible redemption in accordance with ASC 480, “Distinguishing Liabilities from Equity”. Conditionally redeemable preferred shares are classified as temporary equity within the Company’s consolidated balance sheet.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for its stock-based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB ASC. Pursuant to paragraph 718-10-30-6 of the FASB ASC, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. Generally, all forms of share-based payments, including stock option grants, warrants and restricted stock grants and stock appreciation rights are measured at their fair value on the awards’ grant date, based on estimated number of awards that are ultimately expected to vest. The expense resulting from share-based payments is recorded in general and administrative expense in the consolidated statements of operations.
Income Taxes	Income Taxes Income taxes are determined in accordance with ASC Topic 740, “Income Taxes”. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. For the years ended December 31, 2023 and 2022, the Company did not have any interest and penalties associated with tax positions and did no
Income (Loss) per Share	Income (Loss) per Share FASB ASC Subtopic 260, Earnings Per Share
Going Concern	Going Concern The accompanying consolidated financial statements have been prepared using the going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business. The Company had previously sustained operating losses since its inception, has an accumulated deficit of $ 68,684,115 70,932,435 1,807,987 1,099,461 The ability of the Company to continue as a going concern and the appropriateness of using the going concern basis is dependent upon, among other things, additional cash infusions. Management has prospective investors and believes the raising of capital will allow the Company to fund its cash flow shortfalls and pursue new acquisitions. There can be no assurance that the Company will be able to obtain sufficient capital from debt or equity transactions or from operations in the necessary time frame or on terms acceptable to it. Should the Company be unable to raise sufficient funds, it may be required to curtail its operating plans. In addition, increases in expenses may require cost reductions. No assurance can be given that the Company will be able to operate profitably on a consistent basis, or at all, in the future. Should the Company not be able to raise sufficient funds, it may cause cessation of operations.
Recent Accounting Standards	Recent Accounting Standards The FASB issued ASU 2023-07 on November 27, 2023. The amendments “improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses.” In addition, the amendments enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit or loss, provide new segment disclosure requirements for entities with a single reportable segment, and contain other disclosure requirements. The purpose of the amendments is to enable “investors to better understand an entity’s overall performance” and assess “potential future cash flows.” The Management is evaluating the impact of ASU 2023-07 on the consolidated financial statements and does not expect there to be any changes or impact to the financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of estimated useful lives	Schedule of estimated useful lives Classification Useful Life Equipment, furniture, and fixtures 5 - 7 years Medical equipment 10 years Leasehold improvements 10 years or lease term, if shorter

RESTATEMENT AND REVISION OF F_2

RESTATEMENT AND REVISION OF FINANCIAL STATEMENTS (Tables)	12 Months Ended
RESTATEMENT AND REVISION OF FINANCIAL STATEMENTS (Tables)	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
Schedule of restated financial information	Schedule of restated financial information Impact of correction of error December 31, 2021 As previously reported Adjustments As restated Total assets $ 15,297,039 $ – $ 15,297,039 Total liabilities 11,439,675 – 11,439,675 Mezzanine equity 3,125,004 245,520 3,370,524 Total stockholders' equity $ 732,360 $ (245,520 ) $ 486,840 Impact of correction of error December 31, 2022 As previously reported Adjustments As restated Total assets $ 13,344,780 $ – $ 13,344,780 Total liabilities 10,189,585 – 10,189,585 Mezzanine equity 4,625,002 274,982 4,899,984 Total stockholders' equity $ (1,469,809 ) $ (274,982 ) $ (1,744,791 ) Impact of correction of error March 31, 2023 As previously reported Adjustments As restated Total assets $ 14,284,585 $ – $ 14,284,585 Total liabilities 10,745,097 – 10,745,097 Mezzanine equity 5,171,861 283,118 5,454,979 Total stockholders' equity $ (1,632,373 ) $ (283,118 ) $ (1,915,491 ) Impact of correction of error June 30, 2023 As previously reported Adjustments As restated Total assets $ 16,053,519 $ – $ 16,053,519 Total liabilities 11,672,952 – 11,672,952 Mezzanine equity 5,297,605 291,345 5,588,950 Total stockholders' equity $ (917,038 ) $ (291,345 ) $ (1,208,383 ) Impact of correction of error September 30, 2023 As previously reported Adjustments As restated Total assets $ 18,518,727 $ – $ 18,518,727 Total liabilities 12,102,942 – 12,102,942 Mezzanine equity 5,440,434 299,662 5,740,096 Total stockholders' equity $ 975,351 $ (299,662 ) $ 675,689 ii. Consolidated statement of operations Impact of correction of error Year ended December 31, 2021 As previously reported Adjustments As restated Net income for the year $ 666,293 $ – $ 666,293 Preferred stock dividends $ (201,782 ) $ (47,520 ) $ (249,302 ) Net income attributable to common shareholders $ 464,511 $ (47,520 ) $ 416,991 Basic and diluted earnings (loss) per share for continuing operations $ 272 $ (28 ) $ 244 Impact of correction of error Year ended December 31, 2022 As previously reported Adjustments As restated Net loss for the year $ (5,429,521 ) $ – $ (5,429,521 ) Preferred stock dividends $ (307,188 ) $ (76,982 ) $ (384,170 ) Net loss attributable to common shareholders $ (5,736,709 ) $ (76,982 ) $ (5,813,691 ) Basic and diluted earnings (loss) per share for continuing operations $ (994 ) $ (5 ) $ (999 ) Impact of correction of error Three months ended March 31, 2023 As previously reported Adjustments As restated Net loss for the period $ (15,991 ) $ – $ (15,991 ) Preferred stock dividends $ (336,811 ) $ (8,136 ) $ (344,947 ) Net loss attributable to common shareholders $ (352,802 ) $ (8,136 ) $ (360,938 ) Basic and diluted earnings (loss) per share for continuing operations $ (30 ) $ (1 ) $ (31 ) Impact of correction of error Three months ended June 30, 2023 As previously reported Adjustments As restated Net income for the period $ 816,078 $ – $ 816,078 Preferred stock dividends $ (125,744 ) $ (8,227 ) $ (133,971 ) Net income attributable to common shareholders $ 690,334 $ (8,227 ) $ 682,107 Basic earnings per share for continuing operations $ 56 $ (1 ) $ 55 Diluted earnings per share for continuing operations $ (21 ) $ 26 $ 5 Impact of correction of error Six months ended June 30, 2023 As previously reported Adjustments As restated Net income for the period $ 800,087 $ – $ 800,087 Preferred stock dividends $ (462,555 ) $ (16,363 ) $ (478,918 ) Net income attributable to common shareholders $ 337,532 $ (16,363 ) $ 321,169 Basic earnings per share for continuing operations $ 28 $ (1 ) $ 27 Diluted earnings per share for continuing operations $ (16 ) $ 20 $ 4 Impact of correction of error Three months ended September 30, 2023 As previously reported Adjustments As restated Net income for the period $ 1,981,520 $ – $ 1,981,520 Preferred stock dividends $ (142,829 ) $ (8,317 ) $ (151,146 ) Net income attributable to common shareholders $ 1,838,691 $ (8,317 ) $ 1,830,374 Basic earnings per share for continuing operations $ 137 $ (1 ) $ 136 Diluted earnings per share for continuing operations $ 1 $ 1 $ 2 Impact of correction of error Nine months ended September 30, 2023 As previously reported Adjustments As restated Net income for the year $ 2,781,608 $ – $ 2,781,608 Preferred stock dividends $ (605,384 ) $ (24,681 ) $ (630,065 ) Net income attributable to common shareholders $ 2,176,224 $ (24,681 ) $ 2,151,543 Basic earnings per share for continuing operations $ 167 $ (2 ) $ 165 Diluted earnings per share for continuing operations $ 2 $ 1 $ 3

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	12 Months Ended
ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	Dec. 31, 2023
Payables and Accruals [Abstract]
Schedule of accounts payable and accrued expenses	Schedule of accounts payable and accrued expenses December 31, 2023 2022 Accounts payable $ 720,774 $ 342,331 Accrued credit cards 26,645 6,994 Accrued liability for collections of previously factored receivables 1,247,772 776,414 Accrued property taxes 5,346 6,732 Accrued professional fees 29,122 573,040 Accrued payroll 17,472 – Accrue expense - other – 363 Accrued expense - dividend payable – 210,046 Total $ 2,047,131 $ 1,915,920

PLANT AND EQUIPMENT, NET (Table

PLANT AND EQUIPMENT, NET (Tables)	12 Months Ended
PLANT AND EQUIPMENT, NET (Tables)	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment December 31, 2023 2022 Medical equipment $ 96,532 $ 96,532 Computer Equipment 9,189 9,189 Furniture, fixtures and equipment 15,079 20,212 Leasehold Improvement 15,950 15,950 Total 136,750 141,883 Less: accumulated depreciation (102,089 ) (86,444 ) Property and equipment, net $ 34,661 $ 55,439

NOTES AND LOANS PAYABLE (Tables

NOTES AND LOANS PAYABLE (Tables)	12 Months Ended
NOTES AND LOANS PAYABLE (Tables)	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of notes payable	Schedule of notes payable December 31, 2023 2022 Notes and loans payable $ 2,280,743 $ 155,598 Less current portion (2,136,077 ) (15,809 ) Long-term portion $ 144,666 $ 139,789
Schedule of maturities of long-term debt	Schedule of maturities of long-term debt Amount 2024 $ 2,136,077 2025 4,989 2026 4,989 2027 4,989 2028 4,989 Thereafter 124,710 Total $ 2,280,743

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	12 Months Ended
CONVERTIBLE NOTES PAYABLE (Tables)	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of convertible notes	Schedule of convertible notes December 31, 2023 2022 Convertible notes payable $ 3,831,850 $ 3,562,550 Discounts on convertible notes payable (24,820 ) (46,797 ) Total convertible debt less debt discount 3,807,030 3,515,752 Current portion 3,807,030 3,515,752 Long-term portion $ – $ –
Schedule of convertible notes payable	Schedule of convertible notes payable Note # Issuance Maturity Principal Balance 12/31/22 New Loan Principal Conversions Cash Paydown Shares Issued Upon Conversion Principal Balance 12/31/23 Accrued Interest on Convertible Debt at 12/31/22 Interest Expense On Convertible Debt For the Period Ended 12/31/23 Accrued Interest on Convertible Debt at 12/31/23 Unamortized Debt Discount At 12/31/23 7-1 10/28/2016 10/28/2017 10,000 $ – $ (10,000 ) $ – 312 $ – $ 2,263 $ – $ – $ – 9 09/12/2016 09/12/2017 50,080 – – – 1,672 50,080 14,157 9,181 5,581 – 10 01/24/2017 01/24/2018 55,000 – – – – 55,000 69,876 11,000 80,875 – 10-1 02/10/2023 02/10/2024 – 50,000 – – – 50,000 – 6,658 6,658 – 10-2 03/30/2023 03/30/2024 – 25,000 – – – 25,000 – 2,836 2,836 – 10-3 08/11/2023 08/11/2024 – 25,000 – – – 25,000 – 1,469 1,469 – 29-2 11/08/2019 11/08/2020 36,604 – – – 2,867 36,604 20,160 2,849 10,109 – 31 08/28/2019 08/28/2020 – – – – – – 8,385 – 8,385 – 37-1 09/03/2020 06/30/2021 113,667 – – – – 113,667 28,756 19,507 64,929 – 37-2 11/02/2020 08/31/2021 113,167 – – – – 113,167 27,510 19,417 63,594 – 37-3 12/29/2020 09/30/2021 113,166 – – – – 113,166 26,474 19,417 62,558 – 38 02/09/2021 02/09/2022 96,000 – (77,460 ) (18,540 ) 2,950 – 27,939 7,242 – – 39 04/26/2021 04/26/2022 168,866 – – (168,866 ) – – 39,684 27,787 – – 40-1 09/22/2022 09/22/2024 2,600,000 – – – 5,267 2,600,000 71,233 261,333 252,665 – 40-2 11/04/2022 09/22/2024 68,666 – – – – 68,667 1,072 6,867 7,939 – 40-3 11/28/2022 09/22/2024 68,667 – – – – 68,667 620 6,886 7,506 – 40-4 12/21/2022 09/22/2024 68,667 – – – – 68,667 187 6,867 7,054 – 40-5 01/24/2023 03/21/2024 – 90,166 – – – 90,166 – 8,284 8,284 – 40-6 03/21/2023 09/22/2024 – 139,166 – – – 139,166 – 10,671 10,671 – 40-7 06/05/2023 06/05/2024 – 139,166 – – – 139,166 – 7,826 7,826 15,671 40-8 06/13/2023 06/13/2024 – 21,167 – – – 21,167 – 1,127 1,127 2,321 40-9 07/19/2023 07/19/2024 – 35,500 – – – 35,500 – 1,605 1,605 4,863 40-10 07/24/2023 07/24/2024 – 14,000 – – – 14,000 – 614 614 1,965 41 08/25/2023 08/25/2024 – 5,000 – – – 5,000 – 175 175 – 3,562,550 $ 544,165 $ (87,460 ) $ (187,406 ) 13,068 $ 3,831,850 $ 338,316 $ 439,618 $ 612,460 $ 24,820

WARRANTS (Tables)

WARRANTS (Tables)	12 Months Ended
WARRANTS (Tables)	Dec. 31, 2023
Warrants
Schedule of warrant activity	Schedule of warrant activity Number of Weighted Balance at January 1, 2023 3,141 $ 0.015 Granted – – Exercised – – Expired (1 ) 0.0146 Balance at December 31, 2023 3,140 0.015 Warrants Exercisable at December 31, 2023 3,140 $ 0.015 Number of Weighted Balance at January 1, 2022 3,259 $ 0.02 Granted – – Exercised – – Expired (118 ) 0.146 Balance at December 31, 2022 3,141 0.015 Warrants Exercisable at December 31, 2022 3,141 $ 0.015

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
DISCONTINUED OPERATIONS (Tables)	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
Schedule of discontinued operations	Schedule of discontinued operations December 31, Net liabilities of discontinued operations 2023 2022 Cash $ 342 $ 7,717 Accounts receivable 300 860 Accounts payable and accrued expenses 238,285 159,700 Net liabilities of discontinued operations $ (237,643 ) $ (151,123 ) Year Ended December 31, Gain (Loss) from discontinued operations 2023 2022 Revenue $ 307,366 $ 1,438,294 Cost of sales (59,453 ) (462,556 ) Selling, general and administrative expenses (332,005 ) (1,094,121 ) Interest expense (2,428 ) (44,027 ) Impairment of Goodwill – (2,092,048 ) Loss on divestiture of subsidiary – (217,769 ) Gain no change in estimate – (4,474 ) Gain on reversal of Red Rock liability – 510,418 Loss on settlement – (212,600 ) Loss from discontinued operations $ (86,520 ) $ (2,178,883 )

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Tables)	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of operating leases	Schedule of operating leases Amount 2024 $ 157,669 2025 95,774 2026 23,282 Total $ 276,725
Schedule of supplemental information about leases	Schedule of supplemental information about leases Weighted-average remaining lease term 1.9 Weighted-average discount rate 4.73
Schedule of annual objectives of financial performance	Schedule of annual objectives of financial performance Year Minimum Annual Nova EBITDA Cash Annual Bonus Series J Preferred Stock 2021 $ 2 $120,000 120,000 2022 $ 2.4 $150,000 135,000 2023 $ 3.7 $210,000 150,000 2024 $ 5.5 $300,000 180,000 2025 $ 8 $420,000 210,000

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets	Schedule of deferred tax assets 2023 2022 Deferred tax assets $ 5,291,000 $ 5,991,000 Valuation allowance (5,291,000 ) (5,991,000 ) Net deferred tax asset $ – $ –

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
SEGMENT REPORTING (Tables)	Dec. 31, 2023
Segment Reporting [Abstract]
Schedule of segment reporting	Schedule of segment reporting As of December 31, Asset: 2023 2022 Healthcare $ 18,955,991 $ 12,692,531 Real Estate 587,456 592,557 Others 1,202,364 59,691 Consolidated assets $ 20,745,811 $ 13,344,780 Years Ended December 31, 2023 2022 Revenues: Healthcare $ 11,853,266 $ 10,693,196 Real Estate – – Consolidated revenues $ 11,853,266 $ 10,693,196 Cost of Sales: Healthcare $ 3,560,624 $ 4,060,034 Real Estate – – Consolidated cost of sales $ 3,560,624 $ 4,060,034 Income from operations from subsidiaries Healthcare $ 7,300,849 $ 5,845,052 Real Estate (3,716 ) (19,345 ) Income from operations from subsidiaries $ 7,297,133 $ 5,825,707 Loss from operations from Cardiff Lexington $ (2,102,088 ) $ (1,918,818 ) Total income (loss) from operations $ 5,195,045 $ 3,906,889 Income (Loss) before taxes Healthcare $ 5,973,233 $ 74,880 Real Estate (3,716 ) (19,345 ) Corporate, administration and other non-operating expenses (2,941,123 ) (5,485,056 ) Consolidated income (loss) before taxes $ 3,028,394 $ (5,429,521 )

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Estimated useful lives)	12 Months Ended
	Dec. 31, 2023
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful live	5 - 7 years
Medical Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful live	10 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful live	10 years or lease term, if shorter

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)		12 Months Ended
	Jan. 09, 2024	Dec. 31, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Allowance for credit losses		$ 122,190	$ 0
Accounts receivable		13,305,254	6,603,920
Goodwill impairment amount		0	2,092,048
Advertising and marketing expense		126,670	233,798
Uncertain tax positions		0	0
Accumulated deficit		68,684,115	70,932,435
Cash flow from operations		$ 1,807,987	$ 1,099,461
Subsequent Event [Member]
Subsequent Event [Line Items]
Reverse stock split	1-for-75,000 reverse split

RESTATEMENT AND REVISION OF F_3

RESTATEMENT AND REVISION OF FINANCIAL STATEMENTS (Details - Financical Statements) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total assets						$ 20,745,811	$ 13,344,780
Total stockholders' equity						731,418	(1,744,791)	$ 486,840
Net income (loss)						3,028,394	(5,429,521)
Net loss attributable to common shareholders						$ 2,248,320	(5,813,691)
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total assets	$ 18,518,727	$ 16,053,519	$ 14,284,585	$ 16,053,519	$ 18,518,727		13,344,780	15,297,039
Current liabilities	12,102,942	11,672,952	10,745,097	11,672,952	12,102,942		10,189,585	11,439,675
Mezzanine equity	5,440,434	5,297,605	5,171,861	5,297,605	5,440,434		4,625,002	3,125,004
Total stockholders' equity	975,351	(917,038)	(1,632,373)	(917,038)	975,351		(1,469,809)	732,360
Net income (loss)	1,981,520	816,078	(15,991)	800,087	2,781,608		(5,429,521)	666,293
Preferred stock dividends	(142,829)	(125,744)	(336,811)	(462,555)	(605,384)		(307,188)	(201,782)
Net loss attributable to common shareholders	$ 1,838,691	$ 690,334	$ (352,802)	$ 337,532	$ 2,176,224		$ (5,736,709)	$ 464,511
Basic earnings per share, continued operations	$ 137	$ 56	$ (30)	$ 28	$ 167		$ (994)	$ 272
Diluted earnings per share, continued operations	$ 1	$ (21)	$ (30)	$ (16)	$ 2		$ (994)	$ 272
Revision of Prior Period, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total assets	$ 0	$ 0	$ 0	$ 0	$ 0		$ 0	$ 0
Current liabilities	0	0	0	0	0		0	0
Mezzanine equity	299,662	291,345	283,118	291,345	299,662		274,982	245,520
Total stockholders' equity	(299,662)	(291,345)	(283,118)	(291,345)	(299,662)		(274,982)	(245,520)
Net income (loss)	0	0	0	0	0		0	0
Preferred stock dividends	(8,317)	(8,227)	(8,136)	(16,363)	(24,681)		(76,982)	(47,520)
Net loss attributable to common shareholders	$ (8,317)	$ (8,227)	$ (8,136)	$ (16,363)	$ (24,681)		$ (76,982)	$ (47,520)
Basic earnings per share, continued operations	$ (1)	$ (1)	$ (1)	$ (1)	$ (2)		$ (5)	$ (28)
Diluted earnings per share, continued operations	$ 1	$ 26	$ (1)	$ 20	$ 1		$ (5)	$ (28)
Restated [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total assets	$ 18,518,727	$ 16,053,519	$ 14,284,585	$ 16,053,519	$ 18,518,727		$ 13,344,780	$ 15,297,039
Current liabilities	12,102,942	11,672,952	10,745,097	11,672,952	12,102,942		10,189,585	11,439,675
Mezzanine equity	5,740,096	5,588,950	5,454,979	5,588,950	5,740,096		4,899,984	3,370,524
Total stockholders' equity	675,689	(1,208,383)	(1,915,491)	(1,208,383)	675,689		(1,744,791)	486,840
Net income (loss)	1,981,520	816,078	(15,991)	800,087	2,781,608		(5,429,521)	666,293
Preferred stock dividends	(151,146)	(133,971)	(344,947)	(478,918)	(630,065)		(384,170)	(249,302)
Net loss attributable to common shareholders	$ 1,830,374	$ 682,107	$ (360,938)	$ 321,169	$ 2,151,543		$ (5,813,691)	$ 416,991
Basic earnings per share, continued operations	$ 136	$ 55	$ (31)	$ 27	$ 165		$ (999)	$ 244
Diluted earnings per share, continued operations	$ 2	$ 5	$ (31)	$ 4	$ 3		$ (999)	$ 244

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accounts payable	$ 720,774	$ 342,331
Accrued credit cards	26,645	6,994
Accrued liability for collections of previously factored receivables	1,247,772	776,414
Accrued property taxes	5,346	6,732
Accrued professional fees	29,122	573,040
Accrued payroll	17,472	0
Accrue expense - other	0	363
Accrued expense - dividend payable	0	210,046
Total	$ 2,047,131	$ 1,915,920

ACCOUNTS PAYABLE AND ACCRUED _4

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued taxes, penalties and interest	$ 5,346	$ 6,732

PLANT AND EQUIPMENT, NET (Detai

PLANT AND EQUIPMENT, NET (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Medical equipment	$ 96,532	$ 96,532
Computer Equipment	9,189	9,189
Furniture, fixtures and equipment	15,079	20,212
Leasehold Improvement	15,950	15,950
Total	136,750	141,883
Less: accumulated depreciation	(102,089)	(86,444)
Property and equipment, net	$ 34,661	$ 55,439

PLANT AND EQUIPMENT, NET (Det_2

PLANT AND EQUIPMENT, NET (Details Narrative) - USD ($)	12 Months Ended
PLANT AND EQUIPMENT, NET (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 20,777	$ 23,132

LAND (Details Narrative)

LAND (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Real Estate [Abstract]
Land value	$ 540,000	$ 540,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Previous Owners Of Edge View [Member]
Related Party Transaction [Line Items]
Due from related party	$ 4,979	$ 4,979
Chairman [Member]
Related Party Transaction [Line Items]
Short-Term Debt	$ 120,997	$ 123,192

NOTES AND LOANS PAYABLE (Detail

NOTES AND LOANS PAYABLE (Details - Notes Payable) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Notes and loans payable	$ 2,280,743	$ 155,598
Less current portion	(2,136,077)	(15,809)
Long-term portion	$ 144,666	$ 139,789

NOTES AND LOANS PAYABLE (Deta_2

NOTES AND LOANS PAYABLE (Details - Long term debt maturity)	Dec. 31, 2023 USD ($)
Debt Disclosure [Abstract]
2024	$ 2,136,077
2025	4,989
2026	4,989
2027	4,989
2028	4,989
Thereafter	124,710
Total	$ 2,280,743

NOTES AND LOANS PAYABLE (Deta_3

NOTES AND LOANS PAYABLE (Details Narrative) - USD ($)		3 Months Ended
NOTES AND LOANS PAYABLE (Details Narrative) - USD ($)	Jun. 02, 2020	Dec. 31, 2023	Sep. 29, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Notes payable outstanding		$ 2,280,743		$ 155,598
Line of credit maximum borrowing capacity			$ 4,500,000
Line of credit outstanding balance		$ 2,120,100
Line of credit maturity date		Sep. 29, 2025
Loans And Notes Payable [Member]
Debt Instrument [Line Items]
Notes payable outstanding		$ 10,989		10,989
Accrued interest		7,547		6,229
SBA Loan [Member]
Debt Instrument [Line Items]
Accrued interest		956		5,723
Proceeds from loans	$ 150,000
Interest rate	3.75%
Loan payable		$ 149,655		$ 144,609

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details - Convertible notes) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Discounts on convertible notes payable	$ (24,820)	$ (46,797)
Total convertible debt less debt discount	3,807,030	3,515,752
Current portion	3,807,030	3,515,752
Long-term portion	0	0
Convertible Notes Payables [Member]
Debt Instrument [Line Items]
Convertible notes payable	$ 3,831,850	$ 3,562,550

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details- Convertible debt instruments) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Principal Balance	$ 3,831,850	$ 3,562,550
New Loans	544,165
Principal Conversions	(87,460)
Cash Paydown	$ (187,406)
Shares Issued Upon Conversion	13,068
Accrued Interest on Convertible Debt	$ 612,460	338,316
Interest Expense On Convertible Debt	439,618
Unamortized Debt Discount	$ 24,820	46,797
Convertible Note 71 [Member]
Debt Instrument [Line Items]
Debt issuance date	Oct. 28, 2016
Debt Maturity date	Oct. 28, 2017
Principal Balance	$ 0	10,000
New Loans	0
Principal Conversions	$ (10,000)
Shares Issued Upon Conversion	312
Accrued Interest on Convertible Debt	$ 0	2,263
Interest Expense On Convertible Debt	0
Unamortized Debt Discount	$ 0
Convertible Note 9 [Member]
Debt Instrument [Line Items]
Debt issuance date	Sep. 12, 2016
Debt Maturity date	Sep. 12, 2017
Principal Balance	$ 50,080	50,080
New Loans	0
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	1,672
Accrued Interest on Convertible Debt	$ 5,581	14,157
Interest Expense On Convertible Debt	9,181
Unamortized Debt Discount	$ 0
Convertible Note 10 [Member]
Debt Instrument [Line Items]
Debt issuance date	Jan. 24, 2017
Debt Maturity date	Jan. 24, 2018
Principal Balance	$ 55,000	55,000
New Loans	0
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 80,875	69,876
Interest Expense On Convertible Debt	11,000
Unamortized Debt Discount	$ 0
Convertible Note 101 [Member]
Debt Instrument [Line Items]
Debt issuance date	Feb. 10, 2023
Debt Maturity date	Feb. 10, 2024
Principal Balance	$ 50,000	0
New Loans	50,000
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 6,658	0
Interest Expense On Convertible Debt	6,658
Unamortized Debt Discount	$ 0
Convertible Note 102 [Member]
Debt Instrument [Line Items]
Debt issuance date	Mar. 30, 2023
Debt Maturity date	Mar. 30, 2024
Principal Balance	$ 25,000	0
New Loans	25,000
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 2,836	0
Interest Expense On Convertible Debt	2,836
Unamortized Debt Discount	$ 0
Convertible Note 103 [Member]
Debt Instrument [Line Items]
Debt issuance date	Aug. 11, 2023
Debt Maturity date	Aug. 11, 2024
Principal Balance	$ 25,000	0
New Loans	25,000
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 1,469	0
Interest Expense On Convertible Debt	1,469
Unamortized Debt Discount	$ 0
Convertible Note 292 [Member]
Debt Instrument [Line Items]
Debt issuance date	Nov. 08, 2019
Debt Maturity date	Nov. 08, 2020
Principal Balance	$ 36,604	36,604
New Loans	0
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	2,867
Accrued Interest on Convertible Debt	$ 10,109	20,160
Interest Expense On Convertible Debt	2,849
Unamortized Debt Discount	$ 0
Convertible Note 31 [Member]
Debt Instrument [Line Items]
Debt issuance date	Aug. 28, 2019
Debt Maturity date	Aug. 28, 2020
Principal Balance	$ 0	0
New Loans	0
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 8,385	8,385
Interest Expense On Convertible Debt	0
Unamortized Debt Discount	$ 0
Convertible Note 371 [Member]
Debt Instrument [Line Items]
Debt issuance date	Sep. 03, 2020
Debt Maturity date	Jun. 30, 2021
Principal Balance	$ 113,667	113,667
New Loans	0
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 64,929	28,756
Interest Expense On Convertible Debt	19,507
Unamortized Debt Discount	$ 0
Convertible Note 372 [Member]
Debt Instrument [Line Items]
Debt issuance date	Nov. 02, 2020
Debt Maturity date	Aug. 31, 2021
Principal Balance	$ 113,167	113,167
New Loans	0
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 63,594	27,510
Interest Expense On Convertible Debt	19,417
Unamortized Debt Discount	$ 0
Convertible Note 373 [Member]
Debt Instrument [Line Items]
Debt issuance date	Dec. 29, 2020
Debt Maturity date	Sep. 30, 2021
Principal Balance	$ 113,166	113,166
New Loans	0
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 62,558	26,474
Interest Expense On Convertible Debt	19,417
Unamortized Debt Discount	$ 0
Convertible Note 38 [Member]
Debt Instrument [Line Items]
Debt issuance date	Feb. 09, 2021
Debt Maturity date	Feb. 09, 2022
Principal Balance	$ 0	96,000
New Loans	0
Principal Conversions	(77,460)
Cash Paydown	$ (18,540)
Shares Issued Upon Conversion	2,950
Accrued Interest on Convertible Debt	$ 0	27,939
Interest Expense On Convertible Debt	7,242
Unamortized Debt Discount	$ 0
Convertible Note 39 [Member]
Debt Instrument [Line Items]
Debt issuance date	Apr. 26, 2021
Debt Maturity date	Apr. 26, 2022
Principal Balance	$ 0	168,866
New Loans	0
Principal Conversions	0
Cash Paydown	$ (168,866)
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 0	39,684
Interest Expense On Convertible Debt	27,787
Unamortized Debt Discount	$ 0
Convertible Note 401 [Member]
Debt Instrument [Line Items]
Debt issuance date	Sep. 22, 2022
Debt Maturity date	Sep. 22, 2024
Principal Balance	$ 2,600,000	2,600,000
New Loans	0
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	5,267
Accrued Interest on Convertible Debt	$ 252,665	71,233
Interest Expense On Convertible Debt	261,333
Unamortized Debt Discount	$ 0
Convertible Note 402 [Member]
Debt Instrument [Line Items]
Debt issuance date	Nov. 04, 2022
Debt Maturity date	Sep. 22, 2024
Principal Balance	$ 68,667	68,666
New Loans	0
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 7,939	1,072
Interest Expense On Convertible Debt	6,867
Unamortized Debt Discount	$ 0
Convertible Note 403 [Member]
Debt Instrument [Line Items]
Debt issuance date	Nov. 28, 2022
Debt Maturity date	Sep. 22, 2024
Principal Balance	$ 68,667	68,667
New Loans	0
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 7,506	620
Interest Expense On Convertible Debt	6,886
Unamortized Debt Discount	$ 0
Convertible Note 404 [Member]
Debt Instrument [Line Items]
Debt issuance date	Dec. 21, 2022
Debt Maturity date	Sep. 22, 2024
Principal Balance	$ 68,667	68,667
New Loans	0
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 7,054	187
Interest Expense On Convertible Debt	6,867
Unamortized Debt Discount	$ 0
Convertible Note 405 [Member]
Debt Instrument [Line Items]
Debt issuance date	Jan. 24, 2023
Debt Maturity date	Mar. 21, 2024
Principal Balance	$ 90,166	0
New Loans	90,166
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 8,284	0
Interest Expense On Convertible Debt	8,284
Unamortized Debt Discount	$ 0
Convertible Note 406 [Member]
Debt Instrument [Line Items]
Debt issuance date	Mar. 21, 2023
Debt Maturity date	Sep. 22, 2024
Principal Balance	$ 139,166	0
New Loans	139,166
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 10,671	0
Interest Expense On Convertible Debt	10,671
Unamortized Debt Discount	$ 0
Convertible Note 407 [Member]
Debt Instrument [Line Items]
Debt issuance date	Jun. 05, 2023
Debt Maturity date	Jun. 05, 2024
Principal Balance	$ 139,166	0
New Loans	139,166
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 7,826	0
Interest Expense On Convertible Debt	7,826
Unamortized Debt Discount	$ 15,671
Convertible Note 408 [Member]
Debt Instrument [Line Items]
Debt issuance date	Jun. 13, 2023
Debt Maturity date	Jun. 13, 2024
Principal Balance	$ 21,167	0
New Loans	21,167
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 1,127	0
Interest Expense On Convertible Debt	1,127
Unamortized Debt Discount	$ 2,321
Convertible Note 409 [Member]
Debt Instrument [Line Items]
Debt issuance date	Jul. 19, 2023
Debt Maturity date	Jul. 19, 2024
Principal Balance	$ 35,500	0
New Loans	35,500
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 1,605	0
Interest Expense On Convertible Debt	1,605
Unamortized Debt Discount	$ 4,863
Convertible Note 4010 [Member]
Debt Instrument [Line Items]
Debt issuance date	Jul. 24, 2023
Debt Maturity date	Jul. 24, 2024
Principal Balance	$ 14,000	0
New Loans	14,000
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 614	0
Interest Expense On Convertible Debt	614
Unamortized Debt Discount	$ 1,965
Convertible Note 41 [Member]
Debt Instrument [Line Items]
Debt issuance date	Aug. 25, 2023
Debt Maturity date	Aug. 25, 2024
Principal Balance	$ 5,000	0
New Loans	5,000
Principal Conversions	0
Cash Paydown	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 175	$ 0
Interest Expense On Convertible Debt	175
Unamortized Debt Discount	$ 0

CONVERTIBLE NOTES PAYABLE (De_3

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)		12 Months Ended
CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Sep. 22, 2022	Dec. 31, 2023	Dec. 31, 2022	Sep. 20, 2022
Short-Term Debt [Line Items]
Convertible debt outstanding		$ 3,807,030	$ 3,515,752
Proceeds from convertible debt		544,165
Repayments of convertible debt		175,000	5,908
Debt discount		24,820	46,797
Amortization of debt discount		136,518	253,823
Convertible notes payable		3,807,030	3,515,752
New Promissory Note [Member]
Short-Term Debt [Line Items]
Debt converted, new debt issued	$ 2,600,000
New Promissory Note [Member] \| Series X Senior Convertible Preferred Stock [Member]
Short-Term Debt [Line Items]
Debt converted, shares issued	375,000
Preferred stock value	$ 1,500,000
All Promissory Notes [Member]
Short-Term Debt [Line Items]
Convertible notes payable				$ 4,791,099
Gain on debt consolidation	$ 1,397,271
All Promissory Notes [Member] \| Principal Amount [Member]
Short-Term Debt [Line Items]
Convertible notes payable				3,840,448
All Promissory Notes [Member] \| Accrued Interest Amount [Member]
Short-Term Debt [Line Items]
Convertible notes payable				$ 950,651
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Proceeds from convertible debt		421,375	1,490,706
Repayments of convertible debt		175,000	5,908
Convertible debt written off		12,406
Debt converted, amount converted		87,460	$ 0
Debt converted, interest converted		112,429
Debt converted, conversion cost converted		$ 3,000
Debt converted, shares issued		13,068
Adjustment to Additional Paid In Capital		$ 777,217

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)									3 Months Ended	12 Months Ended
CAPITAL STOCK (Details Narrative) - USD ($)	Jul. 24, 2023	May 25, 2023	Dec. 15, 2022	Nov. 11, 2022	Oct. 31, 2022	Oct. 10, 2022	Sep. 12, 2022	Sep. 07, 2022	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Proceeds from issuance of preferred stock										$ 0	$ 25,000
Convertible Notes Payable [Member]
Class of Stock [Line Items]
Debt converted, shares issued										13,068
Managers of AHI [Member]
Class of Stock [Line Items]
Loss on disposal of stock					$ 217,769
Red Rock [Member]
Class of Stock [Line Items]
Stock issued for settlement, shares											8,782
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized										2
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized										3,000,000	3,000,000
Series B Preferred Stock [Member] \| Settlement Of Employment [Member]
Class of Stock [Line Items]
Stock issued for compensation, shares						18,750
Series B Preferred Stock [Member] \| Series D Into Series B Preferred Stock [Member]
Class of Stock [Line Items]
Conversion of stock, shares issued									37,500
Series B Preferred Stock [Member] \| Series H Into Series B Preferred Stock [Member]
Class of Stock [Line Items]
Conversion of stock, shares issued									37,500
Series B Preferred Stock [Member] \| Managers of AHI [Member]
Class of Stock [Line Items]
Stock issued new, shares					67,500
Series B Preferred Stock [Member] \| Third Party [Member]
Class of Stock [Line Items]
Stock issued new, shares			10,000	15,000
Proceeds from issuance of preferred stock			$ 10,000	$ 15,000
Series B Preferred Stock [Member] \| Chief Accounting Officer [Member]
Class of Stock [Line Items]
Stock issued new, shares		3,150
Stock issued new, value		$ 25,000
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized										500	500
Series E Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized										1,000,000	1,000,000
Series E Preferred Stock [Member] \| Property Manager Of Edge View [Member]
Class of Stock [Line Items]
Stock issued for compensation, shares	5,000
Stock issued for compensation, value	$ 5,000
Series F-1 Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized										50,000	50,000
Series I Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized										15,000,000	15,000,000
Series J Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized										2,000,000	2,000,000
Series J Preferred Stock [Member] \| Nova [Member]
Class of Stock [Line Items]
Stock issued for acquisition, shares								818,750
Series L Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized										400,000	400,000
Series N Senior Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized										3,000,000	3,000,000
Dividends payment										$ 766,437
Series R Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized										5,000
Dividends payment										$ 109,980
Series X Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized										5,000,000
Dividends payment										$ 190,685
Stock issued new, shares							375,000
Stock issued new, value							$ 1,500,000
Series D Preferred Stock [Member] \| Series D Into Series B Preferred Stock [Member]
Class of Stock [Line Items]
Conversion of stock, shares converted									37,500
Series H Preferred Stock [Member] \| Series H Into Series B Preferred Stock [Member]
Class of Stock [Line Items]
Conversion of stock, shares converted									37,500
Series F Preferred Stock [Member] \| Managers of AHI [Member]
Class of Stock [Line Items]
Stock returned to treasury, shares					175,045

WARRANTS (Details - Warrant out

WARRANTS (Details - Warrant outstanding) - Warrant [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants, Beginning balance	3,141	3,259
Weighted average exercise price, Beginning balance	$ 0.015	$ 0.02
Number of warrants, Granted	0	0
Weighted average exercise price, Granted	$ 0	$ 0
Number of warrants, Exercised	0	0
Weighted average exercise price, Exercised	$ 0	$ 0
Number of warrants, Expired	(1)	(118)
Weighted average exercise price, Expired	$ 0.0146	$ 0.146
Number of warrants, Ending balance	3,140	3,141
Weighted average exercise price, Ending balance	$ 0.015	$ 0.015
Number of warrants, Exercisable	3,140	3,141
Weighted average exercise price, Exercisable	$ 0.015	$ 0.015

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) - USD ($)	12 Months Ended
DISCONTINUED OPERATIONS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Gain (Loss) from discontinued operations
Revenue	$ 11,853,266	$ 10,693,196
Cost of sales	(3,560,624)	(4,060,034)
Selling, general and administrative expenses	(3,076,820)	(2,703,141)
Impairment of Goodwill	0	(2,092,048)
Loss from discontinued operations	(86,520)	(2,178,883)
Discontinued Operations [Member] \| Red Rock [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash	342	7,717
Accounts receivable	300	860
Accounts payable and accrued expenses	238,285	159,700
Net liabilities of discontinued operations	(237,643)	(151,123)
Gain (Loss) from discontinued operations
Revenue	307,366	1,438,294
Cost of sales	(59,453)	(462,556)
Selling, general and administrative expenses	(332,005)	(1,094,121)
Interest expense	(2,428)	(44,027)
Impairment of Goodwill	0	(2,092,048)
Loss on divestiture of subsidiary	0	(217,769)
Gain no change in estimate	0	(4,474)
Gain on reversal of Red Rock liability	0	510,418
Loss on settlement	0	(212,600)
Loss from discontinued operations	$ (86,520)	$ (2,178,883)

DISCONTINUED OPERATIONS (Deta_2

DISCONTINUED OPERATIONS (Details Narrative) - A H I [Member]	1 Months Ended
	Oct. 31, 2022 USD ($) shares
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Gain (Loss) on Disposition of Business \| $	$ 217,769
Series F Preferred Stock [Member] \| Buy Back Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock Redeemed or Called During Period, Shares \| shares	175,045

GOODWILL AND IDENTIFIABLE INT_2

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Goodwill And Identifiable Intangible Assets Net
Goodwill impairment	$ 0	$ 2,092,048

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details - Lease maturities)	Dec. 31, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2024	$ 157,669
2025	95,774
2026	23,282
Total	$ 276,725

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details - Supplemental information)	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Weighted-average remaining lease term	1 year 10 months 24 days
Weighted-average discount rate	4.73%

COMMITMENTS AND CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES (Details - Financial performance goals)	Dec. 31, 2023 USD ($) shares
Year End 2021 [Member]
Effect of Fourth Quarter Events [Line Items]
Minimum Annual Nova EBITDA	$ 2,000,000
Cash Annual Bonus	$ 120,000
Year End 2021 [Member] \| Series J Preferred Stock [Member]
Effect of Fourth Quarter Events [Line Items]
Shares \| shares	120,000
Year End 2022 [Member]
Effect of Fourth Quarter Events [Line Items]
Minimum Annual Nova EBITDA	$ 2,400,000
Cash Annual Bonus	$ 150,000
Year End 2022 [Member] \| Series J Preferred Stock [Member]
Effect of Fourth Quarter Events [Line Items]
Shares \| shares	135,000
Year End 2023 [Member]
Effect of Fourth Quarter Events [Line Items]
Minimum Annual Nova EBITDA	$ 3,700,000
Cash Annual Bonus	$ 210,000
Year End 2023 [Member] \| Series J Preferred Stock [Member]
Effect of Fourth Quarter Events [Line Items]
Shares \| shares	150,000
Year End 2024 [Member]
Effect of Fourth Quarter Events [Line Items]
Minimum Annual Nova EBITDA	$ 5,500,000
Cash Annual Bonus	$ 300,000
Year End 2024 [Member] \| Series J Preferred Stock [Member]
Effect of Fourth Quarter Events [Line Items]
Shares \| shares	180,000
Year End 2025 [Member]
Effect of Fourth Quarter Events [Line Items]
Minimum Annual Nova EBITDA	$ 8,000,000
Cash Annual Bonus	$ 420,000
Year End 2025 [Member] \| Series J Preferred Stock [Member]
Effect of Fourth Quarter Events [Line Items]
Shares \| shares	210,000

COMMITMENTS AND CONTINGENCIES_5

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	May 31, 2021	Dec. 31, 2023	Dec. 31, 2022	May 15, 2021
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Operating Leases		$ 291,040	$ 301,321
Accrued compensation				$ 156,000
First Doctor [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Salary and Wage, Excluding Cost of Good and Service Sold	$ 372,000
Second Doctor [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Salary and Wage, Excluding Cost of Good and Service Sold	450,000
Third Doctor [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Salary and Wage, Excluding Cost of Good and Service Sold	$ 372,000
Chief Executive Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Accrued compensation		2,365,500	1,870,500
Board of Directors Chairman [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Accrued compensation		2,350,500	1,863,000
Chief Financial Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Accrued compensation		$ 17,057	$ 17,057

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Deferred tax assets	$ 5,291,000	$ 5,991,000
Valuation allowance	(5,291,000)	(5,991,000)
Net deferred tax asset	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
INCOME TAXES (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Deferred tax assets	$ 5,991,000	$ 5,291,000
Valuation allowance	5,991,000	$ 5,291,000
Increase in valuation allowance	$ 700,000

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) - USD ($)	12 Months Ended
SEGMENT REPORTING (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Net Assets	$ 20,745,811	$ 13,344,780
Revenues	11,853,266	10,693,196
Cost of Revenue	3,560,624	4,060,034
Income from operations from subsidiaries	5,195,045	3,906,889
Income (Loss) before taxes	3,028,394	(5,429,521)
Healthcare Segment [Member]
Segment Reporting Information [Line Items]
Net Assets	18,955,991	12,692,531
Revenues	11,853,266	10,693,196
Cost of Revenue	3,560,624	4,060,034
Income from operations from subsidiaries	7,300,849	5,845,052
Income (Loss) before taxes	5,973,233	74,880
Real Estates [Member]
Segment Reporting Information [Line Items]
Net Assets	587,456	592,557
Revenues	0	0
Cost of Revenue	0	0
Income from operations from subsidiaries	(3,716)	(19,345)
Income (Loss) before taxes	(3,716)	(19,345)
Others [Member]
Segment Reporting Information [Line Items]
Net Assets	1,202,364	59,691
Subsidiary [Member]
Segment Reporting Information [Line Items]
Income from operations from subsidiaries	7,297,133	5,825,707
Cardiff Lexington [Member]
Segment Reporting Information [Line Items]
Income from operations from subsidiaries	(2,102,088)	(1,918,818)
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Income (Loss) before taxes	$ (2,941,123)	$ (5,485,056)