Boston Carriers (BSTN) 10-Q 15 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	15-May-14
Document And Entity Information	'	'
Entity Registrant Name	'Integrated Inpatient Solutions, Inc.	'
Entity Central Index Key	'0001174672	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	48,612,365
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2014	'

Balance_Sheets_Unaudited

Balance Sheets (Unaudited) (USD $)	Mar. 31, 2014	Dec. 31, 2013
CURRENT ASSETS	'	'
Cash	$492,380	$538,633
Accounts receivable, net	16,428	'
Refundable income taxes	158,711	121,677
Prepaid expenses and other current assets	477	'
Total current assets	667,996	660,310
Furniture and equipment, net	2,376	3,567
Other assets	'	'
Deposits	954	954
TOTAL ASSETS	671,326	664,831
CURRENT LIABILITIES	'	'
Accounts payable and accrued liabilities	73,475	51,407
Liabilities from discontinued operations	119,379	119,379
Total current liabilities	192,854	170,786
TOTAL LIABILITIES	192,854	170,786
Stockholders Equity	'	'
Preferred stock, $0.0001 par value, 10,000,000 shares authorized, 250,000 shares issued and outstanding as of March 31, 2014 and December 31, 2013, respectively	25	25
Common stock, $0.0001 par value, 100,000,000 shares authorized, 48,612,365 shares issued and outstanding as of March 31, 2014 and December 31, 2013, respectively.	4,861	4,861
Additional paid-in capital	137,114	137,114
Retaining earnings	336,472	352,045
Total Stockholders Equity	478,472	494,045
Total Liabilities and Stockholders Equity	$671,326	$664,831

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Preferred Stock, Par Value	$0.00	$0.00
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	250,000	250,000
Preferred Stock, Shares Outstanding	250,000	250,000
Common Stock, Par Value	$0.00	$0.00
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares Issued	48,612,365	48,612,365
Common Stock, Shares Outstanding	48,612,365	48,612,365

Statements_of_Operations_Unaud

Statements of Operations (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Income Statement [Abstract]	'	'
Revenue	$40,140	'
Cost of services	10,624	'
Gross Income	29,516	'
Operating expenses	'	'
General and administrative	82,278	11,840
Loss from continuing operations	-52,762	-11,840
Benefit from income taxes on continuing operations	37,034	4,455
Interest Income	155	1
Loss from continuing operations	($15,573)	($7,384)
Discontinued operations:	'	'
Loss from discontinued operations	'	-258,775
Benefit from income taxes	'	97,377
Loss on discontinued operations	'	-161,398
Net loss	($15,573)	($168,782)
Net loss per share - basic	'	'
Loss from continuing operations	$0	$0
Loss from discontinued operations	$0	$0
Net loss per share - basic	$0	$0
Net loss per share - diluted	'	'
Loss from continuing operations	$0	$0
Loss from discontinued operations	$0	$0
Net loss per share - diluted	$0	$0
Weighted average number of common shares outstanding - basic	48,612,365	48,612,365
Weighted average number of common shares outstanding - diluted	48,612,365	48,612,365

Statements_of_Cash_Flows_Unaud

Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Cash Flow from Operating Activities	'	'
Net Loss	($15,573)	($168,782)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation	1,191	662
Provision for Doubtful Accounts	1,575	'
Changes in assets and liabilities:	'	'
Accounts receivable	-18,003	90,536
Refundable Income Taxes	-37,034	-101,832
Prepaid expenses and other current assets	-477	-46,284
Other assets	'	-104,938
Accounts payable and accrued expenses	22,068	-32,127
Net cash used in operating activities	-46,253	-362,765
Net (decrease) in cash	-46,253	-362,765
Cash - Beginning of year	538,633	927,895
Cash - End of the period	$492,380	$565,130

1_ORGANIZATION_AND_BUSINESS_AC

1. ORGANIZATION AND BUSINESS ACTIVITY	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
1. ORGANIZATION AND BUSINESS ACTIVITY	'
	NOTE 1 – ORGANIZATION AND BUSINESS ACTIVITY
	The Company was incorporated in Florida on July 31, 2001. On September 21, 2001 the Company was acquired by PlaNet.Com, Inc., a Nevada public, non-reporting corporation. Pla.Net.Com, Inc. was considered a shell at the time of acquisition and therefore the acquisition was treated as a reverse merger (the acquired company is treated as the acquiring company for accounting purposes). Pla.Net.Com, Inc. changed its name to Inpatient Clinical Solutions, Inc. immediately after the merger.
	Through March 2013, the Company provided health care services in South Florida. The Company provided inpatient physician care to various health care facilities and health plans in the South Florida area. Prior to February 2012, the Company provided Hospitalist services at acute care hospitals. Hospitalists focus on a patient’s care from the time of admission to discharge, working in close consultation with primary care physicians, other referring physicians and medical providers to coordinate the inpatient care delivery system and manage the entire inpatient episode of care.
	The Company sold the hospitalist business during February 2012. At that time, the Company changed its name from Inpatient Clinical Solutions, Inc. to Integrated Inpatient Solutions, Inc. In November 2011, the Company entered into an agreement with a hospital to provide intensivist services. Under the exclusive agreement, the Company provided critical care intensivist coverage for all medical and surgical intensive care unit patients at the hospital. The physicians included full-time employees, part-time and temporary physicians as well as contracted physician providers. The intensivist agreement was terminated in January 2013.
	The Company now provides interior design services targeting budget minded individuals. The business operates under the trade name Integrated Interior Design. The Company earns revenues from providing decorator services which are billed on hourly and per diem rates. The interior design business currently operates in South Florida and will expand regionally and nationally. The business provides interior design, interior staging, accompanied shopping, paint color selection, architectural drawing and other design services.

2_SUMMARY_OF_SIGNIFICANT_ACCOU

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Section 107 of the JOBS Act also provides that an “emerging growth company” can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an “emerging growth company” can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We are choosing to take advantage of the extended transition period for complying with new or revised accounting standards. As a result, our financial statements may not be comparable to those of companies that comply with public company effective dates.
	BASIS OF PRESENTATION
	The unaudited interim financial statements have been prepared in accordance with United States generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation SX. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements.
	The financial information furnished herein reflects all adjustments, consisting of normal recurring items that, in the opinion of management, are necessary for a fair presentation of the Company’s financial position, results of operations and cash flows for the interim periods. The results of operations for the three months ended March 31, 2014 are not necessarily indicative of the results to be expected for the year ending December 31, 2014.
	Use of Estimates
	The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. The areas involving the most significant use of estimates include legal contingencies, deferred tax benefits, refundable income taxes, estimated realizable value of accounts receivable, and payables for known claims and liabilities for claims incurred but not reported (IBNR) related to medical malpractice. These estimates are based on knowledge of current events and anticipated future events. The Company adjusts these estimates each period as more current information becomes available. The impact of any changes in estimates is included in the determination of earnings in the period in which the estimate is adjusted. Actual results may ultimately differ materially from those estimates.
	Cash
	The Company considers cash in banks and other highly liquid investments with insignificant interest rate risk and maturities of three months or less at the time of acquisition to be cash and cash equivalents. At March 31, 2014 and December 31, 2013, the Company had no cash equivalents. The Company maintains cash accounts in financial institutions that are guaranteed by the Federal Deposit Insurance Corporation (“FDIC”). Deposits in excess of the FDIC insurance amount of $250,000 totaled approximately $199,277 and $245,000 at March 31, 2014 and December 31, 2013, respectively.
	Accounts Receivable
	Accounts receivable represent amounts due from customers for design services. Accounts receivable are recorded and stated at the amount expected to be collected and reflect an allowance for uncollectible amounts of approximately $1,575 at March 31, 2014. The Company had no accounts receivable at December 31, 2013.
	Property and Equipment
	Property and equipment are recorded at cost and depreciated on a straight-line basis over the estimated useful life of the asset. Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred.
	Impairment of Long-Lived Assets
	The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recovered.
	The Company determined that there were no impairments of long-lived assets as of March 31, 2014 and December 31, 2013.
	Fair Value of Financial Instruments
	U.S. GAAP for fair value measurements establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three levels. The fair value hierarchy gives the highest priority to quoted market prices (unadjusted) in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). Level 2 inputs are inputs, other than quoted prices included within Level 1, which are observable for the asset or liability, either directly or indirectly. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs.
	The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, deposits, accounts payable and accrued liabilities, approximate their fair values because of the short maturity of these instruments.
	Revenue Recognition
	Interior Design - The Company follows ASC 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when it has persuasive evidence of an arrangement that the services have been rendered to the customer, the sales price is fixed or determinable, and collectability is reasonably assured.
	Income Taxes
	The Company follows Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns.  Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse.  Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Operations in the period that includes the enactment date.
	The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements.  Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.
	Earnings (Loss) Per Share
	The Company computes earnings (loss) per share in accordance with the provisions of FASB ASC Topic 260, "Earnings Per Share," which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock.  Basic earnings (loss) per share are computed by dividing net earnings (loss) available to common shareholders by the weighted average number of common shares outstanding during the period.  Diluted earnings (loss) per share are computed assuming the exercise of dilutive stock options under the treasury stock method and the related income tax effects. Accordingly, for purposes of dilutive earnings per share, the Company excluded the convertible preferred stock.
	As of March 31, 2014 and 2013, we had 250,000 shares of Convertible Preferred Stock outstanding convertible into 2,500,000 common shares.
	Recent Accounting Pronouncements
	There have been no accounting pronouncements or changes in accounting pronouncements during the three months ended March 31, 2014 that are expected to have a material impact on the Company’s financial position, results of operations or cash flows.  Accounting pronouncements that became effective during the three months ended March 31, 2014 did not have a material impact on disclosures or on the Company’s financial position, results of operations or cash flows.

3_PROPERTY_AND_EQUIPMENT

3. PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2014
Property, Plant and Equipment [Abstract]	'
3. PROPERTY AND EQUIPMENT	'
	NOTE 3 - PROPERTY AND EQUIPMENT
	The Company’s property and equipment consisted of the following at March 31, 2014 and December 31, 2013:
		2014			2013			Estimated Useful Life
	Computer and Office Equipment	$	33,868		$	33,868		5 -7 years
	Furniture and Fixtures		18,530			18,530		7 years
		$	52,398		$	52,398
	Less: Accumulated Depreciation		(50,022	)		(48,831	)
		$	2,376		$	3,567
	Depreciation expense for the three month period ended March 31, 2014 and 2013 was $1,191 and $662, respectively.

4_STOCKHOLDERS_EQUITY

4. STOCKHOLDERS EQUITY	3 Months Ended
	Mar. 31, 2014
Equity [Abstract]	'
4. STOCKHOLDERS EQUITY	'
	NOTE 4 - STOCKHOLDERS' EQUITY
	Preferred Stock
	The Company has 10,000,000 authorized shares of non-redeemable, convertible preferred stock with a par value of $.0001. Each share of preferred stock is convertible to 10 shares of common stock. As of March 31, 2014, and December 31, 2013, 250,000 shares of preferred stock is outstanding.
	Common Stock
	On February 14, 2012, the Company's shareholders approved an amendment to the Company’s Articles of Incorporation to increase the authorized number of shares of common stock, $.0001 par value, from 50,000,000 shares to 100,000,000 shares.

5_COMMITMENT_AND_CONTINGENCIES

5. COMMITMENT AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
5. COMMITMENT AND CONTINGENCIES	'
	NOTE 5 - COMMITMENT AND CONTINGENCIES
	Commitment
	In July 2007, the Company entered into a one year office lease agreement at $3,000 per month. The lease agreement expired and became a month-to-month arrangement. The leased premises were vacated in 2013 and the lease has since been terminated. In April 2013, the Company entered into a new one year office lease agreement at $450 per month, the lease expires in May 2014. Total rent expense for the three months ended March 31, 2014 was $1,431 and $4,845 respectively.
	Contingencies
	While providing healthcare services in the ordinary course of our business, the Company became involved in lawsuits and legal proceedings involving claims of medical malpractice related to medical services provided by our affiliated physicians. The Company is currently involved in the settlement stages of one such matter. The accompanying financial statements include an accrual of $50,000 for this matter under the caption accrued legal settlement. This accrual represents the Company’s anticipated deductible on the settlement. The details of this settlement are described more fully below.
	Edra Schwartz as the Personal Representative of the Estate of Robert A. Schwartz, Deceased, v. Jason Strong, M.D., Aretha Nelson, M.D. and Inpatient Clinical Solutions, Inc.
	This matter involves a 66 year old white male who developed a MRSA (methicillin-resistant staphylococcus aureus) infection following a craniotomy to remove a suspected meningioma. (1) Failure to properly interpret the brain MRIs preoperatively (this is directed at the radiologist preoperatively); and (2) Failure to diagnose a MRSA infection and brain abscess following the craniotomy on May 6, 2009. The patient died on September 24, 2009. The suit commenced October 18, 2011 and the case is pending in the circuit court of the 17 Judical Circuit in and for Broward County, FL, Case # 11-10485. The claim is for unspecified monetary damages. The Company is defending this case vigorously and, while the claims for damages have not been quantified, the Company does not believe that a negative decision would have a material impact on the Company.
	In November 2011, the Company became involved in a legal settlement relating to a malpractice claim for $100,000. As a result of the settlement agreement, the Company agreed to pay a total amount of $100,000. As of March 31, 2014 and December 31, 2013, the remaining balance is approximately $69,000 which is due in equal yearly installments of $20,000 over the next four years. The Company made no payments on this obligation during the three month period ended March 31, 2014.
	The accrued legal settlements are presented as liabilities from discontinued operation in the accompanying balance sheets (see Note 7).
	The Company is currently not aware of any other such legal proceedings or claims that they believe will have, individually or in the aggregate, a material adverse affect on its business, financial condition or operating results except for the item described below. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm its business.
	Regulatory Matters
	Laws and regulations governing the Medicare and Medicaid programs are complex and subject to interpretation. Compliance with such laws and regulations can be subject to future government review and interpretation as well as significant regulatory action including fines, penalties, and exclusion from the Medicare and Medicaid programs. We believe that we are in compliance with all applicable laws and regulations. We are not aware of any specific investigations involving allegations of potential wrongdoing.

6_CONCENTRATIONS

6. CONCENTRATIONS	3 Months Ended
	Mar. 31, 2014
Risks and Uncertainties [Abstract]	'
6. CONCENTRATIONS	'
	NOTE 6 – CONCENTRATIONS
	Geographic and Employment
	Our operations are concentrated in the South Florida region. We are reliant on the services of two full time employees, one who runs management and operations of the Company, and one interior designer.
	Revenue and Accounts Receivable
	During the three months ended March 31, 2014, 51% of revenues were derived from three customers at 23%, 17% and 11%.
	At March 31, 2014, 64% of accounts receivable were derived from three customers at 31%, 20% and 13%.

7_DISCONTINUED_OPERATIONS

7. DISCONTINUED OPERATIONS	3 Months Ended
	Mar. 31, 2014
Discontinued Operations and Disposal Groups [Abstract]	'
7. DISCONTINUED OPERATIONS	'
	NOTE 7 - Discontinued Operations
	In March 2013, management decided to exit the health care provider business and change the Company's strategy in order to focus on its interior design business. Accordingly, the financial statements have been presented in accordance with ASC 205-20, Discontinued Operations.
	The following table illustrates the reporting of the discontinued operations included in the Statements of Operations for the three months ended March 31, 2014 and 2013:
		Three Months Ended March 31,
		2014		2013
	Patient Service Revenue (net of contractual allowances and discounts)	$	—	$	110,895
	Operating expenses:
	Cost of services - physicians		—		250,456
	General and administrative		—		119,214
	Total operating expenses		—		369,670
	Income (loss) on discontinued operations	$	—	$	(258,775	)
	As of March 31, 2014 and December 31, 2013, liabilities from discontinued operations are listed below:
		31-Mar-14		31-Dec-13
	Accrued legal settlements	$	119,379	$	119,379

2_SUMMARY_OF_SIGNIFICANT_ACCOU1

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
BASIS OF PRESENTATION	'
	BASIS OF PRESENTATION
	The unaudited interim financial statements have been prepared in accordance with United States generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation SX. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements.
	The financial information furnished herein reflects all adjustments, consisting of normal recurring items that, in the opinion of management, are necessary for a fair presentation of the Company’s financial position, results of operations and cash flows for the interim periods. The results of operations for the three months ended March 31, 2014 are not necessarily indicative of the results to be expected for the year ending December 31, 2014.
USE OF ESTIMATES	'
	Use of Estimates
	The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. The areas involving the most significant use of estimates include legal contingencies, deferred tax benefits, refundable income taxes, estimated realizable value of accounts receivable, and payables for known claims and liabilities for claims incurred but not reported (IBNR) related to medical malpractice. These estimates are based on knowledge of current events and anticipated future events. The Company adjusts these estimates each period as more current information becomes available. The impact of any changes in estimates is included in the determination of earnings in the period in which the estimate is adjusted. Actual results may ultimately differ materially from those estimates.
CASH	'
	Cash
	The Company considers cash in banks and other highly liquid investments with insignificant interest rate risk and maturities of three months or less at the time of acquisition to be cash and cash equivalents. At March 31, 2014 and December 31, 2013, the Company had no cash equivalents. The Company maintains cash accounts in financial institutions that are guaranteed by the Federal Deposit Insurance Corporation (“FDIC”). Deposits in excess of the FDIC insurance amount of $250,000 totaled approximately $199,277 and $245,000 at March 31, 2014 and December 31, 2013, respectively.
ACCOUNTS RECEIVABLE	'
	Accounts Receivable
	Accounts receivable represent amounts due from customers for design services. Accounts receivable are recorded and stated at the amount expected to be collected and reflect an allowance for uncollectible amounts of approximately $1,575 at March 31, 2014. The Company had no accounts receivable at December 31, 2013.
PROPERTY AND EQUIPMENT	'
	Property and Equipment
	Property and equipment are recorded at cost and depreciated on a straight-line basis over the estimated useful life of the asset. Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred.
IMPAIRMENT OF LONG-LIVED ASSETS	'
	Impairment of Long-Lived Assets
	The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recovered.
	The Company determined that there were no impairments of long-lived assets as of March 31, 2014 and December 31, 2013.
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
	Fair Value of Financial Instruments
	U.S. GAAP for fair value measurements establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three levels. The fair value hierarchy gives the highest priority to quoted market prices (unadjusted) in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). Level 2 inputs are inputs, other than quoted prices included within Level 1, which are observable for the asset or liability, either directly or indirectly. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs.
	The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, deposits, accounts payable and accrued liabilities, approximate their fair values because of the short maturity of these instruments.
REVENUE RECOGNITION	'
	Revenue Recognition
	Interior Design - The Company follows ASC 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when it has persuasive evidence of an arrangement that the services have been rendered to the customer, the sales price is fixed or determinable, and collectability is reasonably assured.
INCOME TAXES	'
	Income Taxes
	The Company follows Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns.  Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse.  Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Operations in the period that includes the enactment date.
	The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements.  Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.
EARNINGS (LOSS) PER SHARE	'
	Earnings (Loss) Per Share
	The Company computes earnings (loss) per share in accordance with the provisions of FASB ASC Topic 260, "Earnings Per Share," which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock.  Basic earnings (loss) per share are computed by dividing net earnings (loss) available to common shareholders by the weighted average number of common shares outstanding during the period.  Diluted earnings (loss) per share are computed assuming the exercise of dilutive stock options under the treasury stock method and the related income tax effects. Accordingly, for purposes of dilutive earnings per share, the Company excluded the convertible preferred stock.
	As of March 31, 2014 and 2013, we had 250,000 shares of Convertible Preferred Stock outstanding convertible into 2,500,000 common shares.
RECENT ACCOUNTING PRONOUNCEMENTS	'
	Recent Accounting Pronouncements
	There have been no accounting pronouncements or changes in accounting pronouncements during the three months ended March 31, 2014 that are expected to have a material impact on the Company’s financial position, results of operations or cash flows.  Accounting pronouncements that became effective during the three months ended March 31, 2014 did not have a material impact on disclosures or on the Company’s financial position, results of operations or cash flows.

3_PROPERTY_AND_EQUIPMENT_Table

3. PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2014
Property, Plant and Equipment [Abstract]	'
Property and Equipment	'
		2014			2013			Estimated Useful Life
	Computer and Office Equipment	$	33,868		$	33,868		5 -7 years
	Furniture and Fixtures		18,530			18,530		7 years
		$	52,398		$	52,398
	Less: Accumulated Depreciation		(50,022	)		(48,831	)
		$	2,376		$	3,567

7_Discontinued_Operations_Tabl

7. Discontinued Operations (Tables)	3 Months Ended
	Mar. 31, 2014
Discontinued Operations and Disposal Groups [Abstract]	'
Discontinued Operations	'
		Three Months Ended March 31,
		2014		2013
	Patient Service Revenue (net of contractual allowances and discounts)	$	—	$	110,895
	Operating expenses:
	Cost of services - physicians		—		250,456
	General and administrative		—		119,214
	Total operating expenses		—		369,670
	Income (loss) on discontinued operations	$	—	$	(258,775	)
	As of March 31, 2013 and December 31, 2012, liabilities from discontinued operations are listed below:
		31-Mar-14		31-Dec-13
	Accrued legal settlements	$	119,379	$	119,379

2_SUMMARY_OF_SIGNIFICANT_ACCOU2

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Accounting Policies [Abstract]	'	'	'
FDIC Insured Amount	$250,000	'	'
Cash, Uninsured	199,277	'	245,000
Accounts Receivable, Uncollectible	$1,575	'	$0
Convertible Preferred Stock, Shares Outstanding	250,000	250,000	'
Convertible Preferred Stock, Common Shares	2,500,000	2,500,000	'

3_PROPERTY_AND_EQUIPMENT_Prope

3. PROPERTY AND EQUIPMENT - Property and Equipment (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Property and Equipment Gross	$52,398	$52,398
Less: Accumulated Depreciation	-50,022	-48,831
Property and Equipment Net	2,376	3,567
Computer and Office Equipment [Member]	'	'
Property and Equipment Gross	33,868	33,868
Estimated Useful Life	'7 years	'
Furniture and Fixtures [Member]	'	'
Property and Equipment Gross	$18,530	$18,530
Estimated Useful Life	'5 years	'

3_PROPERTY_AND_EQUIPMENT_Detai

3. PROPERTY AND EQUIPMENT (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Property, Plant and Equipment [Abstract]	'	'
Depreciation Expense	$1,191	$662

4_STOCKHOLDERS_EQUITY_Details_

4. STOCKHOLDERS EQUITY (Details Narrative) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Feb. 14, 2012
Equity [Abstract]	'	'	'
Preferred Stock, Shares Authorized	10,000,000	10,000,000	'
Preferred Stock, Par Value	$0.00	$0.00	'
Preferred Stock, Shares Outstanding	250,000	250,000	'
Shares Issued Upon Conversion	10	'	'
Common Stock, Par Value	$0.00	$0.00	'
Common Stock, Shares Authorized	100,000,000	100,000,000	50,000,000

5_COMMITMENT_AND_CONTINGENCIES1

5. COMMITMENT AND CONTINGENCIES (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Apr. 01, 2013	Nov. 01, 2011	Jul. 01, 2007
Commitments and Contingencies Disclosure [Abstract]	'	'	'	'	'	'
Rental Payments	'	'	'	$450	'	$3,000
Rent Expense	1,431	4,845	'	'	'	'
Malpractice Loss Contingency	20,000	'	'	'	'	'
Malpractice Payable	$69,000	'	$69,000	'	$100,000	'

6_CONCENTRATIONS_Details_Narra

6. CONCENTRATIONS (Details Narrative)	3 Months Ended
	Mar. 31, 2014
Revenues [Member]	'
Concentration Risk	51.00%
Accounts Receivable [Member]	'
Concentration Risk	64.00%

7_Discontinued_Operations_Disc

7. Discontinued Operations - Discontinued Operations (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Operating expenses:	'	'
Cost of services - physicians	$10,624	'
General and administrative	82,278	11,840
Income (loss) on discontinued operations	'	-258,775
Discontinued Operations [Member]	'	'
Patient Service Revenue (net of contractual allowances and discounts)	'	110,895
Operating expenses:	'	'
Cost of services - physicians	'	250,456
General and administrative	'	119,214
Total operating expenses	'	369,670
Income (loss) on discontinued operations	'	-258,775
Accrued legal settlements	$119,379	$119,379