First Choice Healthcare Solutions (FCHS) 10-Q 16 May 16 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2016	May. 12, 2016
Document And Entity Information
Entity Registrant Name	First Choice Healthcare Solutions, Inc.
Entity Central Index Key	1,416,876
Document Type	10-Q
Document Period End Date	Mar. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		23,908,983
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,016

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Current assets
Cash (amounts related to VIE of $1,624,203 and $1,556,303)	$ 10,051,999	$ 1,594,998
Cash-restricted	0	359,414
Accounts receivable, net (amounts related to VIE of $4,806,623 and $4,544,308)	7,448,429	6,623,894
Employee loans (amounts related to VIE of $882,226 and $636,293)	918,226	672,293
Prepaid and other current assets (amounts related to VIE of $151,931 and $183,465)	225,150	316,773
Capitalized financing costs, current portion (amounts related to VIE of $329 and $1,317)	329	39,533
Total current assets	18,644,133	9,606,905
Property, plant and equipment, net of accumulated depreciation of $989,481 and $3,075,648 (amounts related to VIE of $724,859 and $773,808)	2,689,335	8,613,502
Other assets
Goodwill (amount relating to VIE of $899,465)	899,465	899,465
Deferred costs, net of amortization of $295,757 and $215,096	2,930,670	3,011,331
Patient list, net of accumulated amortization of $80,000 and $75,000	220,000	225,000
Patents, net of accumulated amortization of $42,975 and $38,200	243,525	248,300
Investments (amounts related to VIE of $22,005 and $16,914)	22,005	16,914
Deferred Tax Asset	181,029	0
Deposits	17,003	2,571
Total other assets	4,513,697	4,403,581
Total assets	25,847,165	22,623,988
Current liabilities
Accounts payable and accrued expenses (amounts related to VIE of $2,321,972 and $2,319,056)	4,078,887	3,937,244
Accounts payable, related party (amount related to VIE of $251,588)	251,588	251,588
Stock based payable	1,280,200	1,198,900
Advances, related party	133,796	$ 43,082
AMT Tax Payable	181,029
Settlement payable	450,000	$ 600,000
Line of credit, short term (amount related to VIE of $439,524 and $416,888)	2,939,524	2,566,888
Note payable, related party, current portion (amount related to VIE of $437,372 and $428,645)	437,372	428,645
Notes payable, current portion (amount related to VIE of $7,235 and $10,341)	507,209	7,652,941
Unearned revenue	42,704	42,704
Deferred rent, short term portion (amount related to VIE of $118,810)	118,810	118,810
Total current liabilities	10,421,119	16,840,802
Long term debt:
Deposits held	67,432	67,432
Notes payable, long term portion	406,830	535,822
Deferred rent, long term portion (amount related to VIE of $2,200,603 and $2,141,199)	2,200,603	2,141,199
Total long term debt	2,674,865	2,744,453
Total liabilities	13,095,984	19,585,255
Equity
Preferred stock, $0.01 par value; 1,000,000 shares authorized, Nil issued and outstanding	0	0
Common stock, $0.001 par value; 100,000,000 shares authorized, 22,967,626 and 22,867,626 shares issued and outstanding as of March 31, 2016 and December 31, 2015, respectively	22,968	22,868
Common stock subscription	175,000	175,000
Additional paid in capital	21,288,692	21,196,792
Accumulated deficit	(9,707,976)	(19,274,917)
Total stockholders' equity attributable to First Choice Healthcare Solutions, Inc.	11,778,684	2,119,743
Non-controlling interest	972,497	918,990
Total equity	12,751,181	3,038,733
Total liabilities and equity	$ 25,847,165	$ 22,623,988

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Prepaid and other current assets	$ 225,150	$ 316,773
Accumulated depreciation of property plant and equipment (in dollars)	989,481	3,075,648
Goodwill	899,465	899,465
Amortization of Deferred Charges, Total	295,757	215,096
Patient list, net of accumulated amortization	80,000	75,000
Accounts payable and accrued expenses	4,078,887	3,937,244
Accounts payable, related party	251,588	251,588
Line of credit, short term	2,939,524	2,566,888
Note payable, related party	437,372	428,645
Notes payable, current portion	507,209	7,652,941
Deferred rent, short term portion	118,810	118,810
Deferred rent, long term portion	$ 2,200,603	$ 2,141,199
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	22,967,626	22,867,626
Common stock, shares outstanding	22,967,626	22,867,626
Patents [Member]
Patient list, net of accumulated amortization	$ 42,975	$ 38,200
VIE [Member]
Cash Related to VIE	1,624,203	1,556,303
Accounts receivable	4,806,623	4,544,308
Employee loans	882,226	636,293
Prepaid and other current assets	151,931	183,465
Accumulated Capitalized Interest Costs	329	1,317
Accumulated depreciation of property plant and equipment (in dollars)	724,859	773,808
Goodwill	899,465	899,465
Investments	22,005	16,914
Accounts payable and accrued expenses	2,321,972	2,319,056
Accounts payable, related party	251,588	251,588
Line of credit, short term	439,524	416,888
Note payable, related party	437,372	428,645
Notes payable, current portion	7,235	10,341
Deferred rent, short term portion	118,810	118,810
Deferred rent, long term portion	$ 2,200,603	$ 2,141,199

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Revenues:
Patient service revenue	$ 6,877,665	$ 2,285,288
Provision for bad debts	(262,524)	(45,224)
Net patient service revenue less provision for bad debts	6,615,141	2,240,064
Rental revenue	626,612	265,103
Total revenue	7,241,753	2,505,167
Operating expenses:
Salaries and benefits	2,780,569	946,120
Other operating expenses	1,187,274	451,485
General and administrative	2,405,877	553,284
Depreciation and amortization	298,950	140,509
Total operating expenses	6,672,670	2,091,398
Net income from operations	569,083	413,769
Other income (expense):
Gain on sale of property and improvements	9,188,968	0
Miscellaneous income (expense)	58,857	750
Amortization financing costs	(15,325)	(20,686)
Interest expense, net	(181,135)	(363,144)
Total other expense	9,051,365	(383,080)
Net income before provision for income taxes	9,620,448	30,689
Income taxes (benefit)	0	0
Net income	9,620,448	30,689
Non-controlling interest (note 15)	(53,507)
NET INCOME ATTRIBUTABLE TO FIRST CHOICE HEALTHCARE SOLUTIONS, INC.	$ 9,566,941	$ 30,689
Net income per common share, basic	$ 0.42	$ 0
Net income per common share, diluted	$ 0.36	$ 0
Weighted average number of common shares outstanding, basic	22,886,307	18,062,046
Weighted average number of common shares outstanding, diluted	26,219,641	22,090,565

STATEMENT OF STOCKHOLDERS' EQUI

STATEMENT OF STOCKHOLDERS' EQUITY (Unaudited) - 3 months ended Mar. 31, 2016 - USD ($)	Common Stock [Member]	Additional Paid in Capital	Common Stock Subscriptions	Accumulated Deficit	Non-controlling Interest	Total
Balance at Dec. 31, 2015	$ 22,868	$ 21,196,792	$ 175,000	$ (19,274,917)	$ 918,990	$ 3,038,733
Balance (in shares) at Dec. 31, 2015	22,867,626
Common stock issued in connection with loan extension	$ 100	$ 91,900				92,000
Common stock issued in connection with loan extension (in shares)	100,000
Net income				$ 9,566,941	$ 53,507	9,566,941
Balance at Mar. 31, 2016	$ 22,968	$ 21,288,692	$ 175,000	$ (9,707,976)	$ 972,497	$ 12,751,181
Balance (in shares) at Mar. 31, 2016	22,967,626

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income	$ 9,620,448	$ 30,689
Adjustments to reconcile net loss to cash provided by operating activities:
Depreciation and amortization	298,950	140,509
Amortization of financing costs	15,325	20,686
Bad debt expense	262,524	45,224
Gain on sale of property	(9,188,968)	0
Common stock issued in connection with loan extension	92,000	99,000
Stock based compensation	81,300	48,250
Changes in operating assets and liabilities:
Accounts receivable	(1,087,059)	(492,641)
Prepaid expenses and other	91,623	26,075
Restricted funds	359,414	(66,478)
Employee loans	(245,933)	0
Accounts payable and accrued expenses	122,628	(38,121)
Settlement payable	(150,000)	0
Deposits	(14,432)	0
Deferred rent	59,404	0
Unearned income	0	12,876
Net cash provided by (used in) operating activities	317,224	(173,931)
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sale of property	15,068,497
Purchase of equipment	(126,073)	(8,284)
Net cash provided by (used in) investing activities	14,942,424	(8,284)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from advances	90,714	74,000
Proceeds from lines of credit	372,636	140,000
Net payments on notes payable	(7,265,997)	(198,078)
Net cash (used in) provided by financing activities	(6,802,647)	15,922
Net increase (decrease) in cash and cash equivalents	8,457,001	(166,293)
Cash and cash equivalents, beginning of period	1,594,998	279,087
Cash and cash equivalents, end of period	10,051,999	112,794
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash paid during the period for interest	181,135	264,144
Cash paid during the period for taxes	0	0
Supplemental disclosure on non-cash investing and financing activities:
Common stock issued in settlement of accrued expenses	$ 0	$ 15,000

BASIS OF PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2016
Basis Of Presentation
BASIS OF PRESENTATION	NOTE 1 —BASIS OF PRESENTATION A summary of the significant accounting policies applied in the presentation of the accompanying unaudited condensed consolidated financial statements follows: General The (a) condensed consolidated balance sheet as of December 31, 2015, which has been derived from the audited financial statements of First Choice Healthcare Solutions, Inc. (“FCHS” and including, where appropriate, its consolidated subsidiaries and entities in which we have a controlling financial interest, the “Company”), and (b) the unaudited condensed consolidated interim financial statements as of March 31, 2016 of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. To determine if we hold a controlling financial interest in an entity, we first evaluate if we are required to apply the variable interest entity (“VIE”) model to the entity, otherwise the entity is evaluated under the voting interest model. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2016 are not necessarily indicative of results that may be expected for the year ending December 31, 2015. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto for the year ended December 31, 2016 included in the Company’s Annual Report on Form 10-K, filed with the Securities and Exchange Commission (the “SEC”) on April 14, 2016. Basis of Presentation Effective April 4, 2012, Medical Billing Assistance, Inc., a Colorado corporation (“Medical Billing”), merged with and into the Company. The effect of the merger was that Medical Billing reincorporated from Colorado to Delaware (the “Reincorporation”). The Company is deemed to be the successor issuer of Medical Billing under Rule 12g-3 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). As a result of the Reincorporation, the Company changed its name to First Choice Healthcare Solutions, Inc. and its shares underwent an effective four-for-one reverse split. Other than the foregoing, the Reincorporation did not result in any change in the business, management, fiscal year, accounting, and location of the principal executive offices, assets or liabilities of the Company. On April 2, 2012, the Company, through its wholly owned subsidiary FCID Medical, Inc., completed its acquisition of First Choice Medical Group of Brevard, LLC (“First Choice – Brevard”), pursuant to the Membership Interest Purchase Closing Agreement (the “Purchase Agreement”). The Company has been managing the practice of First Choice – Brevard since November 1, 2011, pursuant to a Management Services Agreement. Brevard Orthopaedic Spine & Pain Clinic, Inc. Effective May 1, 2015, the Company, through its recently formed wholly owned subsidiary, TBC Holdings of Melbourne, Inc., entered into an Operation and Control Agreement (the Agreement”) with Brevard Orthopaedic Spine & Pain Clinic, Inc. (“The B.A.C.K. Center”), whereby the Company will have sole and exclusive management and control of The B.A.C.K. Center, including, but not limited to, administrative, financial, facility and business operations, including the requirement to absorb losses or right to receive economic benefits. The initial term of the Agreement expires on December 31, 2016 with an option by the Company to extend the term until December 31, 2023. The Agreement allows the Company to hold the current or potential rights that give it the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance, combined with a variable interest that gives the Company the right to receive potentially significant benefits or the obligation to absorb potentially significant losses. The Company has a controlling financial interest in the VIE. Rights held by others to remove the party with power over the VIE are not considered unless one party can exercise those rights unilaterally. When changes occur to the structure of the entity, the Company will reconsider whether it is subject to the VIE model. The Company continuously evaluates whether it has a controlling financial interest in the VIE. Crane Creek Surgery Center Effective October 1, 2015, the Company, through its recently formed wholly owned subsidiary, CCSC Holdings, Inc., acquired The unaudited condensed consolidated financial statements include the accounts of the Company and its direct and indirect wholly owned subsidiaries FCID Holdings, Inc., MTMC of Melbourne, Inc., Marina Towers, LLC, FCID Medical Inc., TBC Holdings of Melbourne, Inc., First Choice – Brevard, Surgical Partners of Melbourne, Inc. and CCSC Holdings, Inc., along with two VIE, The B.A.C.K. Center and Crane Creek. All significant intercompany balances and transactions, including those involving the VIE, have been eliminated in consolidation.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2016
Significant Accounting Policies
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 — SIGNIFICANT ACCOUNTING POLICIES Use of estimates The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Significant estimates include the recoverability and useful lives of long-lived assets, the fair value of the Company’s stock, and stock-based compensation. Actual results may differ from these estimates. Revenue recognition The Company recognizes revenue in accordance with Accounting Standards Codification subtopic 605-10, “ Revenue Recognition ASC 605-10 incorporates Accounting Standards Codification subtopic 605-25, “ Multiple-Element Arrangements The Company recognizes in accordance with Accounting Standards Codification subtopic 954-310, “Health Care Entities” (“ASC 954-310”), significant patient service revenue at the time the services are rendered, even though it does not assess the patient’s ability to pay. Therefore, The Company’s interim and annual periods reports disclose both, its policy for assessing and disclosing the timing and amount of uncollectable patient service revenue recognized as doubtful. Qualitative and quantitative information about significant changes in the allowance for doubtful accounts related to patient accounts receivable are disclosed in the Company’s reports. These estimates are based upon the past history and identified trends for each of our payers. Patient service revenue The Company recognizes patient service revenue associated with services provided to patients who have third-party payer coverage on the basis of contractual rates for the services provided. For uninsured or self-pay patients that do not qualify for charity care, the Company recognizes revenue on the basis of its standard rates for services provided (or on the basis of discounted rates, if negotiated or provided by policy). On the basis of historical experience, a portion of the Company’s patient service revenue may be potentially uncollectible due to patients who are unable or unwilling to pay for the services provided or the portion of their bill for which they are responsible. Thus, the Company records a provision for bad debts related to potentially uncollectible patient service revenue in the period the services are provided. Rental revenue FCID Holdings On March 31, 2016, we completed the sale of Marina Towers to Global Medical REIT Inc. for a purchase price of $15.45 million. In addition, our wholly owned subsidiary, Marina Towers, LLC, leased back the entire facility via a 10-year absolute triple-net master lease agreement that will expire in 2026 and be renewable for two five-year periods on the same terms and conditions as the primary lease term with the exception of rent, which will be adjusted to the prevailing market rent at renewal and will escalate in successive years during the extended lease period. Until Marina Towers’ sale on March 31, 2016, the Company recognized rental revenue associated with the period of time the facility is leased at the contractual lease rates (or on the basis of discounted rates, if negotiated). In addition, beginning May 1, 2015, TBC Holdings of Melbourne, Inc., through The B.A.C.K. Center, subleases approximately 34,480 square feet of commercial office space to third party tenants. Cash Cash consists of cash held in bank demand deposits. The Company considers all highly liquid instruments with original maturities of three months or less to be cash equivalents. As of March 31, 2016, the Company had $10,051,999 cash, of which $1,624,203 held by VIE. As of December 31, 2015, the Company had $1,594,998 cash, of which $1,556,303 held by VIE. Concentrations of credit risk The Company’s financial instruments that are exposed to a concentration of credit risk are cash and accounts receivable. Occasionally, the Company’s cash and cash equivalents in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management. Accounts receivable Accounts receivables are carried at their estimated collectible amounts net of doubtful accounts. The Company analyzes its past history and identifies trends for each major payer sources of revenue to estimate the appropriate allowance for doubtful accounts and provision for bad debts. Management regularly reviews data about these major payer sources of revenue in evaluating the sufficiency of the allowance for doubtful accounts. ● Rental receivables. Accounts receivables from rental activities are periodically evaluated for collectability in determining the appropriate allowance for doubtful account provision for bad debts and provision of bad debts. ● Patient receivables. Accounts receivables from services provided to patients who have third-party coverage, the Company analyzes contractually due amounts and provides a provision for bad debts, if necessary. The Company records a provision for bad debts in the period of service on the basis of past experience or when indications are the patients are unable or unwilling to pay the portion of their bill for which they are responsible. The difference between the standard rates (or the discounted rates if negotiated) and the amounts actually collected after all reasonable collection efforts have been exhausted, is charged off against the allowance for doubtful accounts. As of March 31, 2016 and December 31, 2015, the Company’s provision for bad debts was $2,917,884 and $2,498,398, respectively. Segment information Accounting Standards Codification subtopic “ Segment Reporting Patents Intangible assets with finite lives are amortized over their estimated useful lives. Intangible assets with indefinite lives are not amortized, but are tested for impairment annually. The Company’s intangible assets with finite lives are patent costs, which are amortized over their economic or legal life, whichever is shorter. These patent costs were acquired on September 7, 2013 by the issuance of 636,666 shares of the Company’s common stock to a related party. The shares of common stock were valued at $286,500, which was estimated to be approximately the fair value of the patent acquired and did not materially differ from the fair value of the common stock. The amortization for the three months ended March 31, 2016 and 2015 was $4,775 and $4,775, respectively. Accumulated amortization of patent costs was $42,975 and $38,200 at March 31, 2016 and December 31, 2015, respectively. Patient list Patient list is comprised of acquired patients in connection with the acquisition of First Choice - Brevard and is amortized ratably over the estimated useful life of 15 years. The amortization expenses for the three months ended March 31, 2016 and 2015 was $5,000 and $5,000, respectively. Accumulated amortization of patient list costs was $80,000 and $75,000 at March 31, 2016 and December 31, 2015, respectively. Net income per share The Company computes basic net income per share by dividing net income per share available to common stockholders by the weighted average number of common shares outstanding for the period and excludes the effects of any potentially dilutive securities. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods as applicable. The computation of basic and diluted income per share for the three months ended March 31, 2016 and 2015 excludes potentially dilutive securities when their inclusion would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period. Potentially dilutive securities excluded from the computation of basic and diluted net income per share are as follows: March 31, March 31, Warrants to purchase common stock 4,324,630 4,195,000 Options to purchase common stock 3,000,000 — Totals 7,324,630 4,195,000 Stock-based compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and for non-employees, the fair value of the award is generally re-measured on vesting dates and interim financial reporting dates until the service period is complete. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. Stock-based compensation expense is recorded by the Company in the same expense classifications in the consolidated statements of operations, as if such amounts were paid in cash. Deferred costs On May 1, 2015, in connection with the Operation and Control Agreement Investments The Company has adopted Accounting Standards Codification subtopic 323-10, Investments-Equity Methods and Joint Ventures (“ASC 323-10), which requires the accounting for investments where the Company can exert significant influence, but not control of a joint venture or equity investment. The Company owned a 0.6660% interest in a non-consolidated affiliate, Doctor’s Surgical Partnership, LTD. In accordance with the equity method of accounting, investments in non-consolidated affiliates are carried at cost and adjusted for the Company’s proportionate share of their undistributed earnings or losses. Income Taxes The Company accounts for income taxes pursuant to Accounting Standards Codified 740 (“ASC 740”). Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Fair value Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) requires disclosure of the fair value of certain financial instruments. ASC 825-10 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 825-10 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825-10 establishes three levels of inputs that may be used to measure fair value: ● Level 1 - Quoted prices in active markets for identical assets or liabilities. ● Level 2 - Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 - Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. The carrying value of the Company’s cash, accounts receivable, accounts payable, short-term borrowings (including lines of credit and notes payable), and other current assets and liabilities approximate fair value because of their short-term maturity. As of March 31, 2016 and December 31, 2015, the Company did not have any items that would be classified as level 1, 2 or 3 disclosures. Recent accounting pronouncements There are other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows. Subsequent events The Company evaluates events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the consolidated financial statements, except as disclosed.

LIQUIDITY

LIQUIDITY	3 Months Ended
	Mar. 31, 2016
Liquidity Disclosures [Abstract]
LIQUIDITY	NOTE 3 – LIQUIDITY The Company incurred various non-recurring expenses in 2015 in connection with the planned development of its Healthcare Services Business. Management believes the continuing trend of positive growth before interest, taxes, depreciation and amortization in 2016 will support improved liquidity. In 2015, the Company converted to equity a total of $2,892,314 in outstanding debt, advances and accrued interest. Currently, the Company has four , FCID Holdings, Inc. and TBC Holdings of Melbourne, Inc. On June 13, 2013, the Company’s subsidiary, First Choice – Brevard entered into a loan and security agreement with CT Capital, Ltd., d/b/a CT Capital, LP, a Florida limited liability partnership for an accounts receivable line of credit in the maximum aggregate amount of $1,500,000. Under the line of credit with CT Capital, the Company reduced the annual interest rate from 12% per annum to 6% per annum in exchange for the issuance to CT Capital of 100,000 restricted shares of the Company’s common stock. On June 9, 2015, First Choice – Brevard entered into a modification agreement amending the loan and security agreement, increasing the maximum aggregate amount available from $1,500,000 to $2,000,000 and on December 14, 2015, increasing the maximum aggregate available from $2,000,000 to $2,500,000 and extending the maturity date to July 30, 2017 in exchange for 100,000 restricted shares of the Company’s common stock. The $500,000 increase may be repaid at any time, and is not subject to the conversion provision set forth in the loan agreement. All other terms and conditions of the loan agreement remain in full force and effect. As of March 31, 2016, the Company had used $2,500,000 of the amount available under the line of credit. (See Note 6 – Lines of Credit) FCID Holdings had one real estate holding, Marina Towers, a Class A 78,000 square foot, six-story building located on the Indian River in Melbourne, Florida. The address is 709 South Harbor City Boulevard, Melbourne, Florida 32901. In addition to housing our corporate headquarters and First Choice Medical Group, the building, which averages 95% annual occupancy, also leases commercial office space to tenants. Our corporate headquarters currently utilizes 2,521 square feet on the fifth floor of Marina Towers; and First Choice Medical Group, including its MRI center and Physical Therapy center, currently occupies 26,838 square feet on the ground, first and second floors. Until March 2016, Marina Towers was owned by Marina Towers, LLC, a subsidiary owned by FCID Holdings (99%) and MTMC of Melbourne, Inc. (1%), both wholly owned subsidiaries of the Company. On March 31, 2016, we completed the sale of Marina Towers to Global Medical REIT Inc. for a purchase price of $15.45 million. In addition, our wholly owned subsidiary, Marina Towers, LLC, leased back the entire facility via a 10-year absolute triple-net master lease agreement that will expire in 2026 and be renewable for two five-year periods on the same terms and conditions as the primary lease term with the exception of rent, which will be adjusted to the prevailing market rent at renewal and will escalate in successive years during the extended lease period. Until Marina Towers’ sale on March 31, 2016, the Company recognized rental revenue associated with the period of time the facility is leased at the contractual lease rates (or on the basis of discounted rates, if negotiated). In addition, beginning May 1, 2015, TBC Holdings of Melbourne, Inc., through The B.A.C.K. Center, subleases 31,835 square feet of commercial office space to third party tenants as of March 31, 2016. The Company believes that the current positive cash balance, along with continued execution of its business development plan and the sale and leaseback of Marina Towers, will allow the Company to further improve its working capital and currently anticipates that it will have sufficient capital resources to meet projected cash flow requirements through the date that is one year and one day from the filing of this report. However, in order to execute the Company’s business development plan, which there can be no assurance it will do, the Company may need to raise additional funds through public or private equity offerings, debt financings, corporate collaborations or other means and potentially reduce operating expenditures. If the Company is unable to secure additional capital, it may be required to curtail its business development initiatives and take additional measures to reduce costs in order to conserve its cash.

PROPERTY, PLANT, AND EQUIPMENT

PROPERTY, PLANT, AND EQUIPMENT	3 Months Ended
	Mar. 31, 2016
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT, AND EQUIPMENT	NOTE 4 — PROPERTY, PLANT, AND EQUIPMENT Property, plant and equipment at March 31, 2016 and December 31, 2015 are as follows: March 31, December 31, Land $ - $ 1,000,000 Building - 3,055,168 Building improvements 182,246 4,211,749 Computer equipment 348,180 340,065 Medical equipment 2,888,249 2,822,027 Office equipment 260,141 260,141 3,678,816 11,689,150 Less: accumulated depreciation (989,481 ) (3,075,648 ) $ 2,689,335 $ 8,613,502 During the three months ended March 31, 2016 and 2015, depreciation expense charged to operations was $208,514 and $130,734, respectively. Sale/Leaseback On March 31, 2016, the Company sold Marina Towers, a 78,000 square-foot medical office building for a purchase price of $15.45 million to Global Medical REIT Inc. The entire facility was leased back to Marina Towers, LLC, a wholly owned subsidiary of the Company, via a 10-year absolute triple-net master lease agreement that expires in 2026. The Company has two successive options to renew the lease for five-year periods on the same terms and conditions as the primary non-revocable lease term with the exception of rent, which will be adjusted to the prevailing fair market rent at renewal and will escalate in successive years during the extended lease period. The Company does not have any residual interest nor the option to repurchase the facility at the end of the lease term. The lease is classified as an operating lease and as such recorded a gain on sale of property of $9,188,968 during the three months ended March 31, 2016. The following is a schedule of future minimum lease payments for the non-cancelable operating lease for each of the next five years ending December 31 and thereafter: Nine months ended December 31, 2016 $ 828,506 Year ended December 31, 2017 1,104,675 Year ended December 31, 2018 1,104,675 Year ended December 31, 2019 1,121,246 Year ended December 31, 2020 1,143,670 Year ended December 31, 2021 and thereafter 6,387,969 $ 11,690,741 For the three months ended March 31, 2016, the Company collected $268,513 in net rental revenue from third party tenants of Marina Towers.

ADVANCES

ADVANCES	3 Months Ended
	Mar. 31, 2016
Advances
ADVANCES	NOTE 5 — ADVANCES At March 31, 2016 and December 31, 2015, the Company received an aggregate of $133,796 and $43,082, respectively, as cash advances from non-related parties. The advances are due upon demand with an interest rate of 12% per annum.

LINES OF CREDIT

LINES OF CREDIT	3 Months Ended
	Mar. 31, 2016
Line of Credit Facility [Abstract]
LINES OF CREDIT	NOTE 6 — LINES OF CREDIT Line of credit, CT Capital On June 13, 2013, the Company’s subsidiary, First Choice – Brevard entered into a loan and security agreement (the “Loan Agreement”) with CT Capital, Ltd., d/b/a CT Capital, LP, a Florida limited liability partnership (the “Lender”). Under the Loan Agreement, the Lender committed to make an accounts receivable line of credit in the maximum aggregate amount of $1,500,000 to First Choice - Brevard with an interest rate of 12% per annum (the “Loan”). The maturity date of the Loan is December 31, 2016. Interest is due and payable monthly. Upon default, the interest may be adjusted to the highest rate permissible by law. The Loan is secured by the accounts receivable and assets of the Company’s subsidiary, First Choice – Brevard, which constitute the collateral for the repayment of the Loan. The Loan Agreement also includes covenants, representations, warranties, indemnities and events of default that are customary for facilities of this type. The advance rate is defined as: 80% of all receivables to be 120 days or less at the net collection rate of approximately 27% of total billings, excluding patient billings and collections. Additionally, allowable accounts receivable will also include 50% of all accounts receivable protected by legal letters of protection. At any time up until December 31, 2016, the Lender may convert all or any portion of the outstanding principal amount or interest on the Loan into common stock of the Company at a conversion price of $0.75 per share. The Company did not record an embedded beneficial conversion feature in the note since the fair value of the common stock did not exceed the conversion rate at the date of commitment. On November 8, 2013, in consideration for the issuance of 100,000 restricted shares of the Company’s common stock, the Lender agreed to modify its Loan. Under the Loan Agreement, as amended, the annual rate of interest of the Loan was reduced from 12% per annum to 6% per annum and will remain at 6% until November 1, 2015. All other terms under the Loan Agreement remain the same. On June 9, 2015, First Choice – Brevard and the Lender entered into a Modification Agreement (“Modification”) further amending the Loan Agreement dated June 13, 2013, thereby increasing the Company’s accounts receivable line of credit from $1,500,000 to $2,000,000. All of the other terms and conditions of the Loan Agreement, as amended, remain in full force and effect. On December 14, 2015, First Choice-Brevard entered into a Modification Agreement (“Modification”) amending the Loan and Security Agreement dated June 13, 2013. The Modification Agreement increased the Company’s accounts receivable line of credit from $2,000,000 to $2,500,000 and extended the maturity date of the Loan Agreement to June 30, 2017 (“Maturity Date”). In addition, the Company agreed to maintain an outstanding balance of not less than $1,000,000 until the Maturity Date (“Minimum Borrowing”) and provide sixty (60) days prior written notice to prepay up to $1,000,000 of the outstanding indebtedness in excess of the Minimum Borrowing. All of the other terms and conditions of the Loan Agreement remain in full force and effect. In consideration of the $500,000 increase in the accounts receivable line of credit, the Company issued the Lender 100,000 shares of its common stock, valued at $92,000. The $500,000 increase may be repaid by the Company at any time, and is not subject to the conversion provisions set forth in the Loan Agreement. The shares were accrued for as of December 31, 2015 and issued in the current quarter. The obligations of the Company under the Loan Agreement, as amended, are guaranteed by certain affiliates of the Company, including a personal guarantee issued by the Company’s Chief Executive Officer. As of March 31, 2016 and December 31, 2015, the outstanding balance was $2,500,000 and $2,150,000, respectively. Line of credit, Florida Business Bank On June 27, 2012, The B.A.C.K. Center entered into a Promissory Note (the “Loan Agreement”) with Florida Business Bank, a Florida banking corporation (the “Lender”). Under the Loan Agreement, the Lender committed to make an accounts receivable line of credit in the maximum aggregate amount of $1,000,000, with an interest rate of Prime floating plus 1.0%, as published in The Wall Street Journal The Loan was modified on April 9, 2013, allowing a temporary increase to $1,383,000 and allowing for a one-time draw of up to $995,000 to be distributed to the shareholders for the purposes of financing the capitalization of TBC Equipment Leasing, LLC. The one-time draw was repaid within 45 days and the availability under the Loan returned to $1,000,000. The modification allows for an interest rate of one month Libor floating plus 2.75%, as published in The Wall Street Journal Interest shall be due and payable monthly and principal is due on demand. The outstanding principal balance plus all accrued but unpaid interest shall be due on demand (the “Maturity Date”). Upon default, the interest may be adjusted to the highest rate permissible by law. The Loan is secured by all assets of The B.A.C.K. Center now owned or hereafter acquired. The assets constitute the collateral for the repayment of the Loan. The Loan Agreement also includes covenants, representations, warranties, indemnities and events of default that are customary for facilities of this type. The advance rate is defined as: 60% of eligible accounts receivables. Eligible receivables include all The obligations of The B.A.C.K Center under the Loan Agreement are guaranteed by the shareholders of The B.A.C.K. Center. The Loan Agreement is also guaranteed in the amount of $950,000 by related parties of The B.A.C.K. Center. As of March 31, 2016 and December 31, 2015, the outstanding balance on the Loan was $439,524 and $416,888, respectively.

SETTLEMENT PAYABLE

SETTLEMENT PAYABLE	3 Months Ended
	Mar. 31, 2016
Settlement Payable
SETTLEMENT PAYABLE	NOTE 7 — SETTLEMENT PAYABLE On November 2, 2015, the Company and MedTRX Collection Services, Inc. signed a settlement and mutual release agreement, whereby the parties have agreed to settle all disputes and the pending arbitration actions and release each other from all claims, counterclaims, liabilities and obligations, except for obligations stipulated in the settlement or as otherwise reserved. In connection with the settlement, on November 6, 2015, the Company issued two non-interest bearing promissory notes in aggregate of $650,000, due the earlier of a) April 2, 2016, b) the date real estate (as identified) is sold, financed or transferred or c) date the stock payment (as described above) is redeemed. As of March 31, 2016 and December 31, 2015, the balance due on outstanding settlement promissory notes was $450,000 and $600,000, respectively. However, the company paid the notes in full on April 1, 2016.

NOTE PAYABLE, RELATED PARTY

NOTE PAYABLE, RELATED PARTY	3 Months Ended
	Mar. 31, 2016
Note Payable Related Party
NOTE PAYABLE, RELATED PARTY	NOTE 8 — NOTE PAYABLE, RELATED PARTY Effective October 1, 2016, the Company acquired a 40% interest in Crane Creek Surgery Center (“Crane Creek”) in exchange for an investment of $560,000 comprised of $140,000 cash and a promissory note for $420,000 which bears 8% interest per annum, matures April 15, 2016 and is personally guaranteed by the Company’s Chief Executive Officer. The promissory note was issued to certain equity owners of The B.A.C.K. Center, an entity consolidated with the Company under VIE accounting. The outstanding principal and interest at March 31, 2015 and December 31, 2015 was $437,372 and $428,645, respectively. This note was paid in full on April 15, 2016.

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 9— NOTES PAYABLE Notes payable as of March 31, 2016 and December 31, 2015 are comprised of the following: March 31, December 31, 2015 Mortgage Payable $ - $ 7,153,262 Note Payable, GE Capital (MRI) 746,390 844,098 Note Payable, GE Capital (X-ray) 85,457 97,232 Note Payable, GE Arm 61,080 67,455 Capital Lease Equipment 21,112 26,716 914,039 8,188,763 Less current portion (507,209 ) (7,652,941 ) $ 406,830 $ 535,822 Mortgage payable On August 12, 2011, the Company refinanced its existing mortgage note payable providing additional working capital funds. The aggregate amount of the note of $7,550,000 with 6.10% interest per annum with monthly payments of $45,753 beginning in October 2011 based on a 30-year amortization schedule with all remaining principal and interest due in full on September 16, 2016. The note is secured by land and the building along with first priority assignment of leases and rents. In connection with the sale/leaseback transaction (See Note 4), the Company paid off the outstanding balance as of March 31, 2016. Note payable — equipment financing On May 21, 2012, the Company entered into a note payable with GE Healthcare Financial Services (“GE Capital”) in the amount of approximately $2.4 million for equipment financing. On September 27, 2012, the Company accepted the delivery of MRI equipment under the equipment finance lease. As such, the component price accepted of $1,771,390 is due over 60 months and the associated monthly payment is $0 for the first three months and $38,152 per month for the remaining 57 months including interest at 7.9375% per annum. On March 8, 2013, the Company amended the equipment finance lease to interest only payments of $11,779 for the first three months and $38,152 per month for the remaining monthly payments. On August 22, 2012, the Company accepted the delivery of X-ray equipment under the equipment finance lease. As such, the component price accepted of $212,389 is due over 60 months and the associated monthly payment is $0 for the first three months and $4,300 per month for the remaining 57 months including interest at 7.9375% per annum. On March 8, 2013, the Company amended the equipment finance lease to interest only payments of $1,384 for the first three months and $4,575 per month for the remaining monthly payments. On February 25, 2013, the Company accepted the delivery of C-arm equipment under the equipment finance lease. As such, the component price accepted of $124,797 is due over 63 months and the associated monthly payment is $0 for the first three months and $2,388 for the remaining 60 months, including interest at 7.39% per annum. Capital leases — equipment On June 11, 2013, the Company entered into a lease agreement to acquire equipment with 48 monthly payments of $956 payable through June 1, 2017 with an effective interest rate of 14.002% per annum. The Company may elect to acquire the leased equipment at a nominal amount at the end of the lease. On October 25, 2011, The B.A.C.K. Center entered into a lease agreement to acquire equipment with 60 monthly payments of $1,036 payable through October 26, 2016, with no stated interest rate. The B.A.C.K. Center may elect to acquire the leased equipment at a nominal amount at the end of the lease. Aggregate principal maturities of long-term debt as of March 31, 2016 Amount Nine months ended December 31, 2016 $ 378,217 Year ended December 31, 2017 519,226 Year ended December 31, 2018 16,596 Total $ 914,039

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 10 — RELATED PARTY TRANSACTIONS Effective October 1, 2015, the Company acquired a 40% interest in Crane Creek Surgery Center (“Crane Creek”) in exchange for an investment of $560,000 comprised of $140,000 cash and a promissory note for $420,000 which bears 8% interest per annum, matures April 15, 2016 and is personally guaranteed by the Company’s Chief Executive Officer. The promissory note was issued to certain equity owners of The B.A.C.K. Center, an entity consolidated with the Company under VIE accounting. This note was paid in full on April 15, 2016. As of March 31, 2016, the Company received an aggregate of $133,796 as cash advances from related parties. The advances are due upon demand with an interest rate of 12% per annum. On April 6, 2016, the Company paid the advances in full. (See Note 20 – Subsequent Events.)

CAPITAL STOCK

CAPITAL STOCK	3 Months Ended
	Mar. 31, 2016
Stockholders' Equity Note [Abstract]
CAPITAL STOCK	NOTE 11 — CAPITAL STOCK During the three months ended March 31, 2016, the Company issued an aggregate of 100,000 shares of its common stock in connection with an increase in credit line, valued at $92,000. (see Note 6 – Lines of Credit.) Stock-based payable The Company was obligated to issue its common stock to officers and consultants for past and future services as of March 31, 2016. The estimated liability as of March 31, 2016 of $1,280,200 ($0.78 per share) was determined based on services rendered. The shares were issued in reliance upon the exemption from registration under Section 4(a)(2) of the Securities Act of 1933, as amended (the “Securities Act”).

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	3 Months Ended
	Mar. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK OPTIONS AND WARRANTS	NOTE 12 — STOCK OPTIONS AND WARRANTS Warrants The following table summarizes the warrants outstanding and the related exercise prices for the underlying shares of the Company’s common stock as of March 31, 2016: Warrants Outstanding Warrants Exercisable Price Outstanding Expiration Date Weighted Price Exercisable Weighted Price $ 1.35 2,449,630 November 2018 ~ November 2020 $ 1.35 2,449,630 $ 1.35 $ 3.60 1,875,000 December 23, 2018 $ 3.60 1,875,000 $ 3.60 4,324,630 $ 2.32 4,324,630 $ 2.32 The warrant to purchase up to 2,449,630 shares of the Company’s common stock may be exercised on a cashless basis. The warrant to purchase up to 1,875,000 shares of the Company’s common stock may not be exercised on a cashless basis. Transactions involving stock warrants issued are summarized as follows: Number of Shares Weighted Average Price Per Share Outstanding at December 31, 2015: 4,324,630 $ 2.32 Granted — — Exercised — — Expired — — Outstanding at March 31, 2016 4,324,630 $ 2.32 Options The following table presents information related to stock options at March 31, 2016: Options Outstanding Exercise Price Number of Options Weighted Average Remaining Life in Years Exercisable Number of Options $ 1.35 3,000,000 7.75 — Transactions involving stock options issued are summarized as follows: Number of Shares Weighted Average Price Per Share Outstanding at December 31, 2015: 3,000,000 $ 1.35 Granted — — Exercised — — Expired — — Outstanding at March 31, 2016 3,000,000 $ 1.35

VARIABLE INTEREST ENTITY

VARIABLE INTEREST ENTITY	3 Months Ended
	Mar. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
VARIABLE INTEREST ENTITY	NOTE 15 — VARIABLE INTEREST ENTITY Brevard Orthopaedic Spine & Pain Clinic, Inc. Effective May 1, 2015, the Company, through its recently formed wholly owned subsidiary, TBC Holdings of Melbourne, Inc., entered into an Operation The Company has determined that The B.A.C.K. Center is a Variable Interest Entity (“VIE”) in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 810, “Consolidation”. This evaluation requires consideration of all facts and circumstances relevant to decision-making that affects the entity’s future performance and the exercise of professional judgment in deciding which decision-making rights are most important. In determining whether the Company has the right to receive benefits or the obligation to absorb losses that could potentially be significant to the VIE, the Company evaluates all of its economic interests in the entity, regardless of form (debt, equity, management and servicing fees, and other contractual arrangements). This evaluation considers all relevant factors of the entity’s structure, including: the entity’s capital structure, contractual rights to earnings (losses), subordination of our interests relative to those of other investors, contingent payments, as well as other contractual arrangements that have potential to be economically significant. The evaluation of each of these factors in reaching a conclusion about the potential significance of the Company’s economic interests is a matter that requires the exercise of professional judgment. The assets of The B.A.C.K. Center can only be used to settle obligations of the VIE, additionally, creditors of The B.A.C.K. Center do not have recourse against the general credit of the primary beneficiary. The table below summarizes the assets and liabilities associated with The B.A.C.K. Center as of March 31, 2016 and as of December 31, 2015: March 31, 2016 December 31, 2015 Current assets: Cash $ 1,120,942 $ 996,986 Accounts receivable 3,915,553 3,727,419 Other current assets 1,034,157 819,757 Total current assets 6,070,652 5,544,162 Property and equipment, net 57,579 60,978 Other assets 22,334 18,231 Total assets $ 6,150,565 $ 5,623,371 Current liabilities: Accounts payable and accrued liabilities $ 1,997,207 $ 1,877,690 Due to First Choice Healthcare Solutions, Inc. 2,058,624 1,729,882 Other current liabilities 446,759 427,229 Total current liabilities 4,502,590 4,034,801 Long term debt 1,786,661 1,727,256 Total liabilities 6,289,251 5,762,057 Non-controlling interest (138,686 ) (138,686 ) Total liabilities and deficit $ 6,150,565 $ 5,623,371 Total revenues from The B.A.C.K. Center were $3,449,722 for the three months ended March 31, 2016. Related expenses consisted primarily of salaries and benefits of $1,457,911, general and administrative expenses of $1,654,107, depreciation of $5,515 and interest and financing costs of $3,447. (See Note 17 – Segment Reporting) Crane Creek Surgery Center Effective October 1, 2015, the Company, through its recently formed wholly owned subsidiary, CCSC Holdings, Inc., acquired The Company has determined that Crane Creek is a Variable Interest Entity (“VIE”) in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 810, “Consolidation”. This evaluation requires consideration of all facts and circumstances relevant to decision-making that affects the entity’s future performance and the exercise of professional judgment in deciding which decision-making rights are most important. In determining whether the Company has the right to receive benefits or the obligation to absorb losses that could potentially be significant to the VIE, the Company evaluates all of its economic interests in the entity, regardless of form (debt, equity, management and servicing fees, and other contractual arrangements). This evaluation considers all relevant factors of the entity’s structure, including: the entity’s capital structure, contractual rights to earnings (losses), subordination of our interests relative to those of other investors, contingent payments, as well as other contractual arrangements that have potential to be economically significant. The evaluation of each of these factors in reaching a conclusion about the potential significance of the Company’s economic interests is a matter that requires the exercise of professional judgment. The assets of Crane Creek can only be used to settle obligations of the VIE, additionally, creditors of the Crane Creek do not have recourse against the general credit of the primary beneficiary. The table below summarizes the assets and liabilities associated with the Crane Creek as of March 31, 2016 and December 31, 2015: March 31, 2016 December 31, 2015 Current assets: Cash $ 503,262 $ 559,318 Accounts receivable 891,070 816,889 Total current assets 1,394,332 1,376,207 Property and equipment, net 667,280 712,830 Goodwill 899,465 899,465 Total assets $ 2,961,077 $ 2,988,502 Current liabilities: Accounts payable and accrued liabilities $ 324,764 $ 441,368 Other current liabilities 251,588 251,588 Total current liabilities 576,352 692,956 Deferred rent 532,754 532,752 Total liabilities 1,109,106 1,225,708 Equity-First Choice Healthcare Solutions, Inc 740,788 705,118 Non-controlling interest 1,111,183 1,057,676 Total liabilities and deficit $ 2,961,077 $ 2,988,502 Total revenues from the Crane Creek were $1,271,308 for the three months ended March 31, 2016. Related expenses consisted primarily of salaries and benefits of $293,337, practice supplies and operating of $709,646, general and administrative expenses of $109,275, depreciation of $71,256 and miscellaneous income of $1,382. (See Note 17 – Segment Reporting)

NON-CONTROLLING INTEREST

NON-CONTROLLING INTEREST	3 Months Ended
	Mar. 31, 2016
Noncontrolling Interest [Abstract]
NON-CONTROLLING INTEREST	NOTE 16 — NON-CONTROLLING INTEREST Effective May 1, 2015, the Company, through its recently formed wholly owned subsidiary, TBC Holdings of Melbourne, Inc. entered into an and Control Agreement (the Agreement”) with Brevard Orthopaedic Spine & Pain Clinic, Inc. (“The B.A.C.K. Center”), whereby the Company will have sole and exclusive management and control of The B.A.C.K. Center, including, but not limited to, administrative, financial, facility and business operations, including the requirement to absorb losses or right to receive economic benefits. The initial term of the Agreement expires on December 31, 2016 with an option by the Company to extend the term until December 31, 2023. A reconciliation of the non-controlling income attributable to the Company: Net loss attributable to non-controlling interest for the three months ended March 31, 2016: Net income $ 328,741 Average Non-controlling interest percentage of profit/losses -0- % Net income attributable to the non-controlling interest $ -0- Balance, December 31, 2015 $ (138,686 ) Transfer (to) from the non-controlling interest as a result of change in ownership — Net income attributable to the non-controlling interest — Balance, March 31, 2016 $ (138,686 ) Effective October 1, 2015, the Company, through its recently formed wholly owned subsidiary, CCSC Holdings, Inc., acquired A reconciliation of the non-controlling income attributable to the Company: Net income attributable to non-controlling interest for the three months ended March 31, 2016: Net income $ 89,177 Average Non-controlling interest percentage of profit/losses 60 % Net incomeloss attributable to the non-controlling interest $ 53,507 The following table summarizes the changes in non-controlling interest from October 1, 2015 to December 31, 2015: Balance, December 31, 2015 $ 1,057,676 Transfer (to) from the non-controlling interest as a result of change in ownership — Net income attributable to the non-controlling interest 53,507 Balance, March 31, 2016 $ 1,111,183

SEGMENT REPORTING

SEGMENT REPORTING	3 Months Ended
	Mar. 31, 2016
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 17 — SEGMENT REPORTING The Company reports segment information based on the “management” approach. The management approach designates the internal reporting used by management for making decisions and assessing performance as the source of the Company’s reportable segments. The Company has four reportable segments: Marina Towers, LLC, FCID Medical, Inc., CCSC Holdings, Inc. and The B.A.C.K Center. The Marina Towers, LLC segment derives revenue from the operating leases of its owned building; FCID Medical and the CCSC Holdings segments derives revenue for medical services provided to patients; and The B.A.C.K Center derives revenue for subleasing space within its building and medical services provided to patients. Information concerning the operations of the Company’s reportable segments is as follows: Summary Statement of Operations for the three months ended March 31, 2016: Marina FCID Brevard The Crane Intercompany Towers Medical Orthopaedic Center Corporate Eliminations Total Revenue: Net Patient Service Revenue $ - $ 2,308,935 $ 3,034,898 $ 1,271,308 $ - $ - $ 6,615,141 Rental revenue 428,246 - 358,099 - (159,733) 626,612 Total Revenue 428,246 2,308,935 3,392,997 1,271,308 - (159,733) 7,241,753 Operating expenses: Salaries & benefits 3,000 829,220 1,457,911 293,337 197,101 - 2,780,569 Other operating expenses 105,954 531,407 709,646 - (159,733) 1,187,274 General and administrative 23,907 361,803 1,581,793 109,275 329,099 - 2,405,877 Depreciation and amortization 69,951 66,792 5,515 71,256 85,436 - 298,950 Total operating expenses 202,812 1,789,222 3,045,219 1,183,514 611,636 (159,733) 6,672,670 Net income (loss) from operations: 225,434 519,713 347,778 87,794 (611,636) - 569,083 Interest expense (110,156) (56,818) (2,459) (8,726) (2,976) - (181,135) Amortization of financing costs (14,337) - (988) - - - (15,325) Gain on sale of property 9,188,968 - - - - - 9,188,968 Other income (expense) 750 - 56,725 1,382 - - 58,857 Net Income (loss) before income taxes: 9,290,659 462,895 401,056 80,450 (614,612) - 9,620,448 Income taxes - - - - - Net income (loss) 9,290,659 462,895 401,056 80,450 (614,612) - 9,620,448 Non-controlling interest - - - (53,507) - - (53,507) Net income (loss) attributable to First Choice Healthcare Solutions $ 9,290,659 $ 462,895 $ 401,056 $ 26,943 $ (614,612) $ - $ 9,566,941 Summary Statement of Operations for the three months ended March 31, 2015: Marina FCID Intercompany Towers Medical Corporate Eliminations Total Revenue: Net Patient Service Revenue $ - $ 2,240,064 $ - $ - $ 2,240,064 Rental revenue 375,321 - - (110,218) 265,103 Total Revenue 375,321 2,240,064 - (110,218) 2,505,167 Operating expenses: Salaries & benefits 3,000 836,987 106,133 - 946,120 Other operating expenses 103,331 458,372 - (110,218) 451,485 General and administrative 22,642 291,159 239,483 - 553,284 Depreciation and amortization 69,219 66,515 4,775 - 140,509 Total operating expenses 198,192 1,653,033 350,391 (110,218) 2,091,398 Net income (loss) from operations: 177,129 587,031 (350,391) - 413,769 Interest expense (110,496) (51,784) (200,864) - (363,144) Amortization of financing costs (14,337) (6,349) - - (20,686) Other income (expense) 750 - - - 750 Net Income (loss): 53,046 528,898 (551,255) - 30,689 Income taxes - - - - - Net income (loss) $ 53,046 $ 528,898 $ (551,255) $ - $ 30,689 Selected financial data: Marina FCID Brevard The Crane Towers Medical Orthopaedic Center Corporate Total Assets: At March 31, 2016: $ 8,642,412 $ 4,872,351 $ 6,176,738 $ 2,961,076 $ 3,194,588 $ 25,847,165 At December 31, 2015: $ 6,309,955 $ 4,391,192 $ 5,623,370 $ 3,013,011 $ 3,286,460 $ 22,623,988 Assets acquired Three months ended March 31, 2016 $ 49,824 $ 49,893 $ 2,116 $ 24,240 $ - $ 126,073 Three months ended March 31, 2015 $ 6,628 $ 1,656 $ - $ - $ - $ 8,284

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 18 - COMMITMENTS AND CONTINGENCIES Litigation – Health First Management The B.A.C.K. Center has a claim filed in Brevard County, Florida Circuit Court against Health First Management, Inc. due to a contract dispute. A counterclaim was filed against the Company. The case has been litigated for a substantial amount of time and a trial is anticipated to take place within the next 12 months. The Company has vigorously defended against the counterclaim. The Company has accrued a possible loss contingency of approximately $118,000 during the year ended December 31, 2015. From time to time, we 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 our business. Operating leases . The B.A.C.K. Center leases office space under various non-cancelable operating leases that expire at various dates through June 2026. Terms of the lease agreements provide for rental payments ranging from approximately $4,200 to $200,000 per month. Certain leases include charges for sales and real estate taxes and a proration of common area maintenance expenses. Under generally accepted accounting principles (GAAP), all rental payments, including fixed rent increases, are recognized on a straight-line basis over the life of the lease. The GAAP rent expense and the actual lease payments are reflected as deferred rent on the accompanying balance sheet. From the date of the Operation and Control Agreement through December 31, 2015, lease expense amounted to $2,360,986. The following is a schedule of future minimum lease payments for all non-cancelable operating leases for each of the next five years ending December 31 and thereafter: Nine months ended December 31, 2016 2,620,910 Year ended December 31, 2017 3,444,197 Year ended December 31, 2018 3,444,209 Year ended December 31, 2019 3,444,221 $ 12,953,537 Sale/Leaseback Effective March 31, 2016, the Company leased Marina Towers under a sale/leaseback transaction (See Note 4) The following is a schedule of future minimum lease payments for the non-cancelable operating lease for each of the next five years ending December 31 and thereafter: Nine months ended December 31, 2016 $ 828,506 Year ended December 31, 2017 1,104,675 Year ended December 31, 2018 1,104,675 Year ended December 31, 2019 1,121,246 Year ended December 31, 2020 1,143,670 Year ended December 31, 2021 and thereafter 6,387,969 $ 11,690,741 For the three months ended March 31, 2016, the Company collected $268,513 in net rental revenue from third party tenants of Marina Towers. Guarantees The B.A.C.K. Center’s shareholders and a related party have guaranteed the full and prompt payment of the base rent, the additional rent and any all other sums and charges payable by a tenant, its successors and assigns under the lease, and the full performance and observance of all the covenants, terms, conditions and agreements for one of the above mentioned operating leases.

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 19 – INCOME TAXES In the first quarter of 2016, effective March 31, 2016, we sold and leased back Marina Towers under a sale/leaseback transaction (See “Gain on Sale of Property and Improvements”). In connection with the sale, the Company reported a gain on sale of the property of $9,188,968 (GAAP Basis) for the three months ended March 31, 2016. There was a Tax Basis gain of approximate $9,051,430. The difference between the GAPP Basis and Tax Basis gain was mainly attributable to depreciation. The gain was offset by Net Operation Losses the Company has generated in prior periods, so no income tax was recorded, but an estimated Alternative Minimum Tax liability of $181,089 was recorded. Offsetting the Alternative Minimum tax recorded is a Deferred Tax Asset of the same amount related to the Alternative Minimum Tax Liability (Alternative Minimum Tax Credit Carryforward). Management believes the Company will utilize the Alternative Minimum Tax Carryforward in future periods, as of the March 31, 2016 reporting period. The Company’s effective tax rate in the first quarter of 2016 is approximately 38.6% See Note 20, Income Taxes

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 20 – SUBSEQUENT EVENTS On April 6, 2016, the Company paid the following advances in full. As of March 31, 2016, the Company received an aggregate of $133,796 as cash advances from related parties. The advances are due upon demand with an interest rate of 12% per annum. On April 15, 2016, the Company paid the following note in full. The promissory note was issued to certain equity owners of The B.A.C.K. Center, an entity consolidated with the Company under VIE accounting. Effective October 1, 2015, the Company acquired a 40% interest in Crane Creek Surgery Center (“Crane Creek”) in exchange for an investment of $560,000 comprised of $140,000 cash and a promissory note for $420,000 which bears 8% interest per annum, matures April 15, 2016 and is personally guaranteed by the Company’s Chief Executive Officer.

SIGNIFICANT ACCOUNTING POLICI25

SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
Use of estimates	Use of estimates The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Significant estimates include the recoverability and useful lives of long-lived assets, the fair value of the Company’s stock, and stock-based compensation. Actual results may differ from these estimates.
Revenue recognition	Revenue recognition The Company recognizes revenue in accordance with Accounting Standards Codification subtopic 605-10, “ Revenue Recognition ASC 605-10 incorporates Accounting Standards Codification subtopic 605-25, “ Multiple-Element Arrangements The Company recognizes in accordance with Accounting Standards Codification subtopic 954-310, “Health Care Entities” (“ASC 954-310”), significant patient service revenue at the time the services are rendered, even though it does not assess the patient’s ability to pay. Therefore, The Company’s interim and annual periods reports disclose both, its policy for assessing and disclosing the timing and amount of uncollectable patient service revenue recognized as doubtful. Qualitative and quantitative information about significant changes in the allowance for doubtful accounts related to patient accounts receivable are disclosed in the Company’s reports. These estimates are based upon the past history and identified trends for each of our payers. Patient service revenue The Company recognizes patient service revenue associated with services provided to patients who have third-party payer coverage on the basis of contractual rates for the services provided. For uninsured or self-pay patients that do not qualify for charity care, the Company recognizes revenue on the basis of its standard rates for services provided (or on the basis of discounted rates, if negotiated or provided by policy). On the basis of historical experience, a portion of the Company’s patient service revenue may be potentially uncollectible due to patients who are unable or unwilling to pay for the services provided or the portion of their bill for which they are responsible. Thus, the Company records a provision for bad debts related to potentially uncollectible patient service revenue in the period the services are provided. Rental revenue FCID Holdings On March 31, 2016, we completed the sale of Marina Towers to Global Medical REIT Inc. for a purchase price of $15.45 million. In addition, our wholly owned subsidiary, Marina Towers, LLC, leased back the entire facility via a 10-year absolute triple-net master lease agreement that will expire in 2026 and be renewable for two five-year periods on the same terms and conditions as the primary lease term with the exception of rent, which will be adjusted to the prevailing market rent at renewal and will escalate in successive years during the extended lease period. Until Marina Towers’ sale on March 31, 2016, the Company recognized rental revenue associated with the period of time the facility is leased at the contractual lease rates (or on the basis of discounted rates, if negotiated). In addition, beginning May 1, 2015, TBC Holdings of Melbourne, Inc., through The B.A.C.K. Center, subleases approximately 34,480 square feet of commercial office space to third party tenants.
Cash	Cash Cash consists of cash held in bank demand deposits. The Company considers all highly liquid instruments with original maturities of three months or less to be cash equivalents. As of March 31, 2016, the Company had $10,051,999 cash, of which $1,624,203 held by VIE. As of December 31, 2015, the Company had $1,594,998 cash, of which $1,556,303 held by VIE.
Concentrations of credit risk	Concentrations of credit risk The Company’s financial instruments that are exposed to a concentration of credit risk are cash and accounts receivable. Occasionally, the Company’s cash and cash equivalents in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management.
Accounts receivable	Accounts receivable Accounts receivables are carried at their estimated collectible amounts net of doubtful accounts. The Company analyzes its past history and identifies trends for each major payer sources of revenue to estimate the appropriate allowance for doubtful accounts and provision for bad debts. Management regularly reviews data about these major payer sources of revenue in evaluating the sufficiency of the allowance for doubtful accounts. ● Rental receivables. Accounts receivables from rental activities are periodically evaluated for collectability in determining the appropriate allowance for doubtful account provision for bad debts and provision of bad debts. ● Patient receivables. Accounts receivables from services provided to patients who have third-party coverage, the Company analyzes contractually due amounts and provides a provision for bad debts, if necessary. The Company records a provision for bad debts in the period of service on the basis of past experience or when indications are the patients are unable or unwilling to pay the portion of their bill for which they are responsible. The difference between the standard rates (or the discounted rates if negotiated) and the amounts actually collected after all reasonable collection efforts have been exhausted, is charged off against the allowance for doubtful accounts. As of March 31, 2016 and December 31, 2015, the Company’s provision for bad debts was $2,917,884 and $2,498,398, respectively.
Segment information	Segment information Accounting Standards Codification subtopic “ Segment Reporting
Patents	Patents Intangible assets with finite lives are amortized over their estimated useful lives. Intangible assets with indefinite lives are not amortized, but are tested for impairment annually. The Company’s intangible assets with finite lives are patent costs, which are amortized over their economic or legal life, whichever is shorter. These patent costs were acquired on September 7, 2013 by the issuance of 636,666 shares of the Company’s common stock to a related party. The shares of common stock were valued at $286,500, which was estimated to be approximately the fair value of the patent acquired and did not materially differ from the fair value of the common stock. The amortization for the three months ended March 31, 2016 and 2015 was $4,775 and $4,775, respectively. Accumulated amortization of patent costs was $42,975 and $38,200 at March 31, 2016 and December 31, 2015, respectively.
Patient list	Patient list Patient list is comprised of acquired patients in connection with the acquisition of First Choice - Brevard and is amortized ratably over the estimated useful life of 15 years. The amortization expenses for the three months ended March 31, 2016 and 2015 was $5,000 and $5,000, respectively. Accumulated amortization of patient list costs was $80,000 and $75,000 at March 31, 2016 and December 31, 2015, respectively.
Net income per share	Net income per share The Company computes basic net income per share by dividing net income per share available to common stockholders by the weighted average number of common shares outstanding for the period and excludes the effects of any potentially dilutive securities. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods as applicable. The computation of basic and diluted income per share for the three months ended March 31, 2016 and 2015 excludes potentially dilutive securities when their inclusion would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period. Potentially dilutive securities excluded from the computation of basic and diluted net income per share are as follows: March 31, March 31, Warrants to purchase common stock 4,324,630 4,195,000 Options to purchase common stock 3,000,000 — Totals 7,324,630 4,195,000
Stock-based compensation	Stock-based compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. For employees and directors, the fair value of the award is measured on the grant date and for non-employees, the fair value of the award is generally re-measured on vesting dates and interim financial reporting dates until the service period is complete. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. Stock-based compensation expense is recorded by the Company in the same expense classifications in the consolidated statements of operations, as if such amounts were paid in cash.
Deferred costs	Deferred costs On May 1, 2015, in connection with the Operation and Control Agreement
Investments	Investments The Company has adopted Accounting Standards Codification subtopic 323-10, Investments-Equity Methods and Joint Ventures (“ASC 323-10), which requires the accounting for investments where the Company can exert significant influence, but not control of a joint venture or equity investment. The Company owned a 0.6660% interest in a non-consolidated affiliate, Doctor’s Surgical Partnership, LTD. In accordance with the equity method of accounting, investments in non-consolidated affiliates are carried at cost and adjusted for the Company’s proportionate share of their undistributed earnings or losses.
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to Accounting Standards Codified 740 (“ASC 740”). Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
Fair value	Fair value Accounting Standards Codification subtopic 825-10, Financial Instruments (“ASC 825-10”) requires disclosure of the fair value of certain financial instruments. ASC 825-10 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of nonperformance. ASC 825-10 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825-10 establishes three levels of inputs that may be used to measure fair value: ● Level 1 - Quoted prices in active markets for identical assets or liabilities. ● Level 2 - Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. ● Level 3 - Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. The carrying value of the Company’s cash, accounts receivable, accounts payable, short-term borrowings (including lines of credit and notes payable), and other current assets and liabilities approximate fair value because of their short-term maturity. As of March 31, 2016 and December 31, 2015, the Company did not have any items that would be classified as level 1, 2 or 3 disclosures.
Recent accounting pronouncements	Recent accounting pronouncements There are other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows.
Subsequent events	Subsequent events The Company evaluates events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the consolidated financial statements, except as disclosed.

SIGNIFICANT ACCOUNTING POLICI26

SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2016
Significant Accounting Policies Tables
Net Income per share	Potentially dilutive securities excluded from the computation of basic and diluted net income per share are as follows: March 31, March 31, Warrants to purchase common stock 4,324,630 4,195,000 Options to purchase common stock 3,000,000 — Totals 7,324,630 4,195,000

PROPERTY, PLANT, AND EQUIPMENT

PROPERTY, PLANT, AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, plant and equipment at March 31, 2016 and December 31, 2015 are as follows: March 31, December 31, Land $ - $ 1,000,000 Building - 3,055,168 Building improvements 182,246 4,211,749 Computer equipment 348,180 340,065 Medical equipment 2,888,249 2,822,027 Office equipment 260,141 260,141 3,678,816 11,689,150 Less: accumulated depreciation (989,481 ) (3,075,648 ) $ 2,689,335 $ 8,613,502
Schedule Of Future Minimum Lease Payments Table	The following is a schedule of future minimum lease payments for the non-cancelable operating lease for each of the next five years ending December 31 and thereafter: Nine months ended December 31, 2016 $ 828,506 Year ended December 31, 2017 1,104,675 Year ended December 31, 2018 1,104,675 Year ended December 31, 2019 1,121,246 Year ended December 31, 2020 1,143,670 Year ended December 31, 2021 and thereafter 6,387,969 $ 11,690,741

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Notes payable as of March 31, 2016 and December 31, 2015 are comprised of the following: March 31, December 31, 2015 Mortgage Payable $ - $ 7,153,262 Note Payable, GE Capital (MRI) 746,390 844,098 Note Payable, GE Capital (X-ray) 85,457 97,232 Note Payable, GE Arm 61,080 67,455 Capital Lease Equipment 21,112 26,716 914,039 8,188,763 Less current portion (507,209 ) (7,652,941 ) $ 406,830 $ 535,822
Schedule of Maturities of Long-term Debt	Aggregate principal maturities of long-term debt as of March 31, 2016 Amount Nine months ended December 31, 2016 $ 378,217 Year ended December 31, 2017 519,226 Year ended December 31, 2018 16,596 Total $ 914,039

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	3 Months Ended
	Mar. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Warrants Outstanding And Related Exercise Prices	The following table summarizes the warrants outstanding and the related exercise prices for the underlying shares of the Company’s common stock as of March 31, 2016: Warrants Outstanding Warrants Exercisable Price Outstanding Expiration Date Weighted Price Exercisable Weighted Price $ 1.35 2,449,630 November 2018 ~ November 2020 $ 1.35 2,449,630 $ 1.35 $ 3.60 1,875,000 December 23, 2018 $ 3.60 1,875,000 $ 3.60 4,324,630 $ 2.32 4,324,630 $ 2.32
Schedule of Transactions Involving Stock Warrants Issued To Non-employees	Transactions involving stock warrants issued are summarized as follows: Number of Shares Weighted Average Price Per Share Outstanding at December 31, 2015: 4,324,630 $ 2.32 Granted — — Exercised — — Expired — — Outstanding at March 31, 2016 4,324,630 $ 2.32
Schedule of Share-based Compensation, Stock Options, Activity	The following table presents information related to stock options at March 31, 2016: Options Outstanding Exercise Price Number of Options Weighted Average Remaining Life in Years Exercisable Number of Options $ 1.35 3,000,000 7.75 —
Schedule of Stock Options Information	Transactions involving stock options issued are summarized as follows: Number of Shares Weighted Average Price Per Share Outstanding at December 31, 2015: 3,000,000 $ 1.35 Granted — — Exercised — — Expired — — Outstanding at March 31, 2016 3,000,000 $ 1.35

VARIABLE INTEREST ENTITY (Table

VARIABLE INTEREST ENTITY (Tables)	3 Months Ended
	Mar. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Variable Interest Entities [Table Text Block]	The table below summarizes the assets and liabilities associated with The B.A.C.K. Center as of March 31, 2016 and as of December 31, 2015: March 31, 2016 December 31, 2015 Current assets: Cash $ 1,120,942 $ 996,986 Accounts receivable 3,915,553 3,727,419 Other current assets 1,034,157 819,757 Total current assets 6,070,652 5,544,162 Property and equipment, net 57,579 60,978 Other assets 22,334 18,231 Total assets $ 6,150,565 $ 5,623,371 Current liabilities: Accounts payable and accrued liabilities $ 1,997,207 $ 1,877,690 Due to First Choice Healthcare Solutions, Inc. 2,058,624 1,729,882 Other current liabilities 446,759 427,229 Total current liabilities 4,502,590 4,034,801 Long term debt 1,786,661 1,727,256 Total liabilities 6,289,251 5,762,057 Non-controlling interest (138,686 ) (138,686 ) Total liabilities and deficit $ 6,150,565 $ 5,623,371 The table below summarizes the assets and liabilities associated with the Crane Creek as of March 31, 2016 and December 31, 2015: March 31, 2016 December 31, 2015 Current assets: Cash $ 503,262 $ 559,318 Accounts receivable 891,070 816,889 Total current assets 1,394,332 1,376,207 Property and equipment, net 667,280 712,830 Goodwill 899,465 899,465 Total assets $ 2,961,077 $ 2,988,502 Current liabilities: Accounts payable and accrued liabilities $ 324,764 $ 441,368 Other current liabilities 251,588 251,588 Total current liabilities 576,352 692,956 Deferred rent 532,754 532,752 Total liabilities 1,109,106 1,225,708 Equity-First Choice Healthcare Solutions, Inc 740,788 705,118 Non-controlling interest 1,111,183 1,057,676 Total liabilities and deficit $ 2,961,077 $ 2,988,502

NON-CONTROLLING INTEREST (Table

NON-CONTROLLING INTEREST (Tables)	3 Months Ended
	Mar. 31, 2016
Non-controlling Interest Tables
Schedule of Net loss attributable to non-controlling interest	Net loss attributable to non-controlling interest for the three months ended March 31, 2016: Net income $ 328,741 Average Non-controlling interest percentage of profit/losses -0- % Net income attributable to the non-controlling interest $ -0- Balance, December 31, 2015 $ (138,686 ) Transfer (to) from the non-controlling interest as a result of change in ownership — Net income attributable to the non-controlling interest — Balance, March 31, 2016 $ (138,686 ) A reconciliation of the non-controlling income attributable to the Company: Net income attributable to non-controlling interest for the three months ended March 31, 2016: Net income $ 89,177 Average Non-controlling interest percentage of profit/losses 60 % Net incomeloss attributable to the non-controlling interest $ 53,507 The following table summarizes the changes in non-controlling interest from October 1, 2015 to December 31, 2015: Balance, December 31, 2015 $ 1,057,676 Transfer (to) from the non-controlling interest as a result of change in ownership — Net income attributable to the non-controlling interest 53,507 Balance, March 31, 2016 $ 1,111,183

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	3 Months Ended
	Mar. 31, 2016
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Summary Statement of Operations for the three months ended March 31, 2016: Marina FCID Brevard The Crane Intercompany Towers Medical Orthopaedic Center Corporate Eliminations Total Revenue: Net Patient Service Revenue $ - $ 2,308,935 $ 3,034,898 $ 1,271,308 $ - $ - $ 6,615,141 Rental revenue 428,246 - 358,099 - (159,733) 626,612 Total Revenue 428,246 2,308,935 3,392,997 1,271,308 - (159,733) 7,241,753 Operating expenses: Salaries & benefits 3,000 829,220 1,457,911 293,337 197,101 - 2,780,569 Other operating expenses 105,954 531,407 709,646 - (159,733) 1,187,274 General and administrative 23,907 361,803 1,581,793 109,275 329,099 - 2,405,877 Depreciation and amortization 69,951 66,792 5,515 71,256 85,436 - 298,950 Total operating expenses 202,812 1,789,222 3,045,219 1,183,514 611,636 (159,733) 6,672,670 Net income (loss) from operations: 225,434 519,713 347,778 87,794 (611,636) - 569,083 Interest expense (110,156) (56,818) (2,459) (8,726) (2,976) - (181,135) Amortization of financing costs (14,337) - (988) - - - (15,325) Gain on sale of property 9,188,968 - - - - - 9,188,968 Other income (expense) 750 - 56,725 1,382 - - 58,857 Net Income (loss) before income taxes: 9,290,659 462,895 401,056 80,450 (614,612) - 9,620,448 Income taxes - - - - - Net income (loss) 9,290,659 462,895 401,056 80,450 (614,612) - 9,620,448 Non-controlling interest - - - (53,507) - - (53,507) Net income (loss) attributable to First Choice Healthcare Solutions $ 9,290,659 $ 462,895 $ 401,056 $ 26,943 $ (614,612) $ - $ 9,566,941 Summary Statement of Operations for the three months ended March 31, 2015: Marina FCID Intercompany Towers Medical Corporate Eliminations Total Revenue: Net Patient Service Revenue $ - $ 2,240,064 $ - $ - $ 2,240,064 Rental revenue 375,321 - - (110,218) 265,103 Total Revenue 375,321 2,240,064 - (110,218) 2,505,167 Operating expenses: Salaries & benefits 3,000 836,987 106,133 - 946,120 Other operating expenses 103,331 458,372 - (110,218) 451,485 General and administrative 22,642 291,159 239,483 - 553,284 Depreciation and amortization 69,219 66,515 4,775 - 140,509 Total operating expenses 198,192 1,653,033 350,391 (110,218) 2,091,398 Net income (loss) from operations: 177,129 587,031 (350,391) - 413,769 Interest expense (110,496) (51,784) (200,864) - (363,144) Amortization of financing costs (14,337) (6,349) - - (20,686) Other income (expense) 750 - - - 750 Net Income (loss): 53,046 528,898 (551,255) - 30,689 Income taxes - - - - - Net income (loss) $ 53,046 $ 528,898 $ (551,255) $ - $ 30,689 Selected financial data: Marina FCID Brevard The Crane Towers Medical Orthopaedic Center Corporate Total Assets: At March 31, 2016: $ 8,642,412 $ 4,872,351 $ 6,176,738 $ 2,961,076 $ 3,194,588 $ 25,847,165 At December 31, 2015: $ 6,309,955 $ 4,391,192 $ 5,623,370 $ 3,013,011 $ 3,286,460 $ 22,623,988 Assets acquired Three months ended March 31, 2016 $ 49,824 $ 49,893 $ 2,116 $ 24,240 $ - $ 126,073 Three months ended March 31, 2015 $ 6,628 $ 1,656 $ - $ - $ - $ 8,284

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	The following is a schedule of future minimum lease payments for all non-cancelable operating leases for each of the next five years ending December 31 and thereafter: Nine months ended December 31, 2016 2,620,910 Year ended December 31, 2017 3,444,197 Year ended December 31, 2018 3,444,209 Year ended December 31, 2019 3,444,221 $ 12,953,537 The following is a schedule of future minimum lease payments for the non-cancelable operating lease for each of the next five years ending December 31 and thereafter: Nine months ended December 31, 2016 $ 828,506 Year ended December 31, 2017 1,104,675 Year ended December 31, 2018 1,104,675 Year ended December 31, 2019 1,121,246 Year ended December 31, 2020 1,143,670 Year ended December 31, 2021 and thereafter 6,387,969 $ 11,690,741

BASIS OF PRESENTATION (Details

BASIS OF PRESENTATION (Details Textual) - USD ($)	Dec. 14, 2015	Jun. 09, 2015	Oct. 31, 2015	Mar. 31, 2016
Matures date	Jul. 30, 2017	Jul. 30, 2017		Apr. 1, 2016
Crane Creek Surgery Center [Member]
Amount paid in exchange of investment				$ 560,000
Cash paid				140,000
Promissory note				$ 420,000
Bearing interest rate				8.00%
Matures date			Apr. 15, 2016	Apr. 15, 2016
Voting Rights, Description				In connection with the investment, the Company is entitled 51% voting rights for all decisions that most significantly affect the economic performance of Crane Creek. The 40% equity interest acquired entitles the Company to 40% of the profit or loss of Crank Creek.

SIGNIFICANT ACCOUNTING POLICI35

SIGNIFICANT ACCOUNTING POLICIES (Details) - shares	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Potentially dilutive securities excluded from the computation of basic and diluted net income (loss) per share	7,324,630	4,195,000
Options to purchase common stock [Member]
Potentially dilutive securities excluded from the computation of basic and diluted net income (loss) per share	3,000,000
Warrants to purchase common stock [Member]
Potentially dilutive securities excluded from the computation of basic and diluted net income (loss) per share	4,324,630	4,195,000

SIGNIFICANT ACCOUNTING POLICI36

SIGNIFICANT ACCOUNTING POLICIES (Details Textual)	Sep. 07, 2013USD ($)	Sep. 07, 2013shares	May. 31, 2015USD ($)ft²$ / sharesshares	Mar. 31, 2016USD ($)ft²shares	Mar. 31, 2015USD ($)shares	Dec. 31, 2015USD ($)shares	Dec. 31, 2014USD ($)
Summary of Significant Accounting Policies [Line Items]
Amortization Financing Costs				$ 15,325	$ 20,686
Property, Plant and Equipment, Depreciation Methods					straight-line method
Allowance for Doubtful Accounts Receivable				$ 2,917,884		$ 2,498,398
Antidilutive Securities Excluded From Computation Of Earnings Per Share, Amount | shares				7,324,630	4,195,000
Cash and Cash Equivalents, at Carrying Value, Total				$ 10,051,999	$ 112,794	1,594,998	$ 279,087
Health Care Organization, Other Revenue				626,612	265,103
Finite-Lived Intangible Assets, Accumulated Amortization				80,000		$ 75,000
Options to purchase common stock | shares						129,630
Purchase price				15,450,000
VIE [Member]
Summary of Significant Accounting Policies [Line Items]
Cash and Cash Equivalents, at Carrying Value, Total				1,624,203		$ 1,556,303
Patient Lists [Member]
Summary of Significant Accounting Policies [Line Items]
Amortization of Intangible Assets				5,000	5,000
Finite-Lived Intangible Assets, Accumulated Amortization				$ 80,000		75,000
Finite-Lived Intangible Asset, Useful Life				15 years
Patents [Member]
Summary of Significant Accounting Policies [Line Items]
Amortization of Intangible Assets				$ 4,775	4,775
Finite-Lived Intangible Assets, Accumulated Amortization				$ 42,975		$ 38,200
Donald Bittar [Member]
Summary of Significant Accounting Policies [Line Items]
Stock Issued During Period, Shares, Purchase of Assets | shares		636,666
Donald Bittar [Member] | Patents [Member]
Summary of Significant Accounting Policies [Line Items]
Health Care Organization, Other Revenue	$ 286,500
Doctor's Surgical Partnership, LTD [Member]
Summary of Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage				0.666%
Brevard Orthopaedic Spine Pain Clinic, Inc. [Member]
Summary of Significant Accounting Policies [Line Items]
Amortization Financing Costs				$ 295,757
Share Price | $ / shares			$ 1.35
Options to purchase common stock | shares			3,000,000
Adjustments to Additional Paid in Capital, Fair Value			$ 3,226,427
Fair Value Assumptions, Expected Dividend Rate			0.00%
Fair Value Assumptions, Expected Volatility Rate			134.09%
Fair Value Assumptions, Risk Free Interest Rate			2.12%
Fair Value Assumptions, Expected Term			8 years 8 months 1 day
Amortization of Deferred Charges, Total			$ 215,096	80,661
Options Expiration Date			Dec. 31, 2023
TBC Holdings of Melbourne, Inc [Member]
Summary of Significant Accounting Policies [Line Items]
Area of Land | ft²			34,480
Marina Towers [Member]
Summary of Significant Accounting Policies [Line Items]
Amortization Financing Costs				14,337	14,337
Health Care Organization, Other Revenue				$ 428,246	375,321
Area of Land, Percentage of Occupancy				95.00%
Area of Land | ft²				78,000
Fair Value Assumptions, Expected Term				5 years
Options Expiration Date				Dec. 31, 2026
Purchase price				$ 15,450,000
Fifth Floor Marina Towers [Member]
Summary of Significant Accounting Policies [Line Items]
Area of Land | ft²				2,521
First and Second Floors Marina Towers [Member]
Summary of Significant Accounting Policies [Line Items]
Area of Land | ft²				26,838
FCID Medical [Member]
Summary of Significant Accounting Policies [Line Items]
Amortization Financing Costs					$ 6,349
Health Care Organization, Other Revenue
Equity Method Investment, Ownership Percentage				99.00%
MTMC Melbourne, Inc. [Member]
Summary of Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage				1.00%

LIQUIDITY (Details Textual)

LIQUIDITY (Details Textual)	Dec. 14, 2015USD ($)	Jun. 09, 2015USD ($)	Nov. 08, 2013shares	Jun. 13, 2013USD ($)shares	Mar. 31, 2016USD ($)ft²	Mar. 31, 2016USD ($)ft²shares	Mar. 31, 2015USD ($)	Dec. 31, 2015USD ($)	May. 01, 2015ft²
Liquidity Disclosures [Line Items]
Long-term Line of Credit	$ 1,000,000	$ 500,000		$ 2,000,000
Debt Instrument, Interest Rate, Effective Percentage					60.00%	60.00%
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures, Total | shares						100,000
Debt Conversion, Converted Instrument, Amount							$ 2,236,907
Matures date	Jul. 30, 2017	Jul. 30, 2017				Apr. 1, 2016
Purchase price					$ 15,450,000	$ 15,450,000
Lease agreement expireation date								Dec. 31, 2026
B.A.C.K. Center [Member]
Liquidity Disclosures [Line Items]
Area of Land | ft²									31,835
Maximum [Member]
Liquidity Disclosures [Line Items]
Increasing the maximum aggregate amount	$ 2,500,000	$ 2,000,000
Minimum [Member]
Liquidity Disclosures [Line Items]
Increasing the maximum aggregate amount	$ 2,000,000	$ 1,500,000
CT Capital LTD [Member]
Liquidity Disclosures [Line Items]
Long-term Line of Credit				$ 1,500,000	$ 2,500,000	$ 2,500,000		$ 2,150,000
Debt Instrument, Interest Rate During Period			12.00%	12.00%
Debt Instrument, Interest Rate, Effective Percentage			6.00%	6.00%				6.00%
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures, Total | shares			100,000	100,000
Debt Conversion, Converted Instrument, Amount								$ 2,892,314
Marina Towers [Member]
Liquidity Disclosures [Line Items]
Area of Land, Percentage of Occupancy						95.00%
Area of Land | ft²					78,000	78,000
Purchase price					$ 15,450,000	$ 15,450,000
Lease agreement expireation date					Dec. 31, 2026
Lease agreement description					Our corporate headquarters currently utilizes 2,521 square feet on the fifth floor of Marina Towers; and First Choice Medical Group, including its MRI center and Physical Therapy center, currently occupies 26,838 square feet on the ground, first and second floors. Until March 2016, Marina Towers was owned by Marina Towers, LLC, a subsidiary owned by FCID Holdings (99%) and MTMC of Melbourne, Inc. (1%), both wholly owned subsidiaries of the Company.
FCID Medical [Member]
Liquidity Disclosures [Line Items]
Equity Method Investment, Ownership Percentage					99.00%	99.00%
MTMC Melbourne, Inc. [Member]
Liquidity Disclosures [Line Items]
Equity Method Investment, Ownership Percentage					1.00%	1.00%

PROPERTY, PLANT, AND EQUIPMEN38

PROPERTY, PLANT, AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 3,678,816	$ 11,689,150
Less: accumulated depreciation	(989,481)	(3,075,648)
Property, plant and equipment, net	$ 2,689,335	8,613,502
Land [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		1,000,000
Building [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross		3,055,168
Building improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 182,246	4,211,749
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	348,180	340,065
Medical equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	2,888,249	2,822,027
Office equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 260,141	$ 260,141

PROPERTY, PLANT, AND EQUIPMEN39

PROPERTY, PLANT, AND EQUIPMENT (Details 1) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Property Plant And Equipment Details 1
Nine months ended December 31, 2016	$ 828,506
Year ended December 31, 2017	1,104,675
Year ended December 31, 2018	1,104,675
Year ended December 31, 2019	1,121,246
Year ended December 31, 2020	1,143,670
Year ended December 31, 2021 and thereafter	6,387,969
Total	$ 11,690,741	$ 12,953,537

PROPERTY, PLANT, AND EQUIPMEN40

PROPERTY, PLANT, AND EQUIPMENT (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Depreciation	$ 208,514	$ 130,734
Gain on sale of property	9,188,968	$ 0
Purchase price	15,450,000
Rental revenue from third party tenants of Marina Towers	$ 268,513

ADVANCES (Details Textual)

ADVANCES (Details Textual) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
Debt Instrument, Face Amount	$ 133,796	$ 43,082
Debt Instrument, Interest Rate, Stated Percentage	12.00%	12.00%

LINES OF CREDIT (Details Textua

LINES OF CREDIT (Details Textual) - USD ($)	Dec. 14, 2015	Jun. 09, 2015	Nov. 08, 2013	Jun. 13, 2013	Apr. 09, 2013	Jun. 27, 2012	Mar. 31, 2016	Dec. 31, 2015
Line of Credit Facility [Line Items]
Line Of Credit Facility, Expiration Date				Dec. 31, 2016
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures, Total							100,000
Debt Instrument, Interest Rate, Effective Percentage							60.00%
Line of Credit Facility, Minimum Borrowing Capacity	$ 1,000,000
Line Of Credit Facility, Amount Outstanding	$ 1,000,000	$ 500,000		$ 2,000,000
Line of Credit Facility, Interest Rate Description							The advance rate is defined as: 60% of Medicare and Medicaid receivables less than 90 days old multiplied by a factor of 0.25, plus all other receivables less than 90 days old multiplied by a factor of 0.50.
Debt Instrument, Term	60 days
Matures date	Jul. 30, 2017	Jul. 30, 2017					Apr. 1, 2016
Increase in the accounts receivable line of credit							$ 500,000
Agreed to issue shares of common stock							500,000
Agreed to issue shares of common stock, amount							$ 92,000
Minimum [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 2,000,000	$ 1,500,000
Maximum [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 2,500,000	2,000,000
Accounts Receivable [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Line Of Credit Facility, Amount Outstanding		1,500,000
Accounts Receivable [Member] | Maximum [Member]
Line of Credit Facility [Line Items]
Line Of Credit Facility, Amount Outstanding		$ 2,000,000
CT Capital LTD [Member]
Line of Credit Facility [Line Items]
Short-term Debt, Maximum Amount Outstanding During Period				$ 1,500,000
Line of Credit Facility, Collateral				The advance rate is defined as: 80% of all receivables to be 120 days or less at the net collection rate of approximately 27% of total billings, excluding patient billings and collections. Additionally, allowable accounts receivable will also include 50% of all accounts receivable protected by legal letters of protection.
Debt Instrument, Convertible, Terms of Conversion Feature				At any time up until December 31,2016, the Lender may convert all or any portion of the outstanding principal amount or interest on the Loan into common stock of the Company at a conversion price of $0.75 per share.
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures, Total			100,000	100,000
Debt Instrument, Interest Rate During Period			12.00%	12.00%
Debt Instrument, Interest Rate, Effective Percentage			6.00%	6.00%				6.00%
Line Of Credit Facility, Amount Outstanding				$ 1,500,000			2,500,000	$ 2,150,000
TBC Equipment Leasing, LLC member [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Interest Rate Description					interest rate of one month Libor floating plus 2.75%, as published in The Wall Street Journal, with a floor of 2.96% per annum (2.96% at December 31, 2014 and 2013, respectively).
Line of Credit Facility, Increase (Decrease), Net, Total					$ 1,383,000
Line of Credit Facility, Increase (Decrease), Other, Net					$ 995,000
Debt Instrument, Term					45 days
Line of Credit Facility, Average Outstanding Amount					$ 1,000,000
Line of Credit, Florida Business Bank [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Covenant Terms						The advance rate is defined as: 60% of Medicare and Medicaid receivables less than 90 days old multiplied by a factor of 0.25, plus all other receivables less than 90 days old multiplied by a factor of 0.50. As of June 30, 2015, The B.A.C.K. Center had not violated the loan covenants.
Line Of Credit Guaranteed Amount							950,000
Line of Credit Facility, Average Outstanding Amount							$ 439,524	$ 416,888
Line of Credit, Florida Business Bank [Member] | Accounts Receivable [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Interest Rate Description						interest rate of Prime floating plus 1.0%, as published in The Wall Street Journal, with a floor of 4.50% per annum (the Loan).
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases						$ 1,000,000

SETTLEMENT PAYABLE (Details Tex

SETTLEMENT PAYABLE (Details Textual) - USD ($)	Dec. 14, 2015	Jun. 09, 2015	Mar. 31, 2016	Dec. 31, 2015	Nov. 06, 2015
Subsequent Event [Line Items]
Debt Instrument, Maturity Date	Jul. 30, 2017	Jul. 30, 2017	Apr. 1, 2016
Outstanding settlement promissory notes			$ 450,000	$ 600,000
MedTRX Collection Services [Member] | Two non-interest bearing promissory notes [Member]
Subsequent Event [Line Items]
Promissory note					$ 650,000

NOTE PAYABLE, RELATED PARTY (De

NOTE PAYABLE, RELATED PARTY (Details Textual) - USD ($)	Dec. 14, 2015	Jun. 09, 2015	Oct. 31, 2015	Mar. 31, 2016	Dec. 31, 2015	Oct. 01, 2015
Matures date	Jul. 30, 2017	Jul. 30, 2017		Apr. 1, 2016
Crane Creek Surgery Center [Member]
Amount paid in exchange of investment				$ 560,000
Cash paid				140,000
Promissory note				$ 420,000
Bearing interest rate				8.00%
Matures date			Apr. 15, 2016	Apr. 15, 2016
Promissory note principal and interest outstanding				$ 437,372	$ 428,645
Crane Creek Surgery Center [Member]
Interest acquire in subsidiary						40.00%
Amount paid in exchange of investment						$ 560,000
Cash paid						$ 140,000
Bearing interest rate						8.00%

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Notes Payable	$ 914,039	$ 8,188,763
Less: current portion	(507,209)	(7,652,941)
Notes payable, long term portion	$ 406,830	535,822
Mortgage Payable [Member]
Debt Instrument [Line Items]
Notes Payable		7,153,262
Note Payable, GE Capital (MRI) [Member]
Debt Instrument [Line Items]
Notes Payable	$ 746,390	844,098
Note Payable, GE Capital (X-ray) [Member]
Debt Instrument [Line Items]
Notes Payable	85,457	97,232
Note Payable GE Arm [Member]
Debt Instrument [Line Items]
Notes Payable	61,080	67,455
Capital lease, Equipment [Member]
Debt Instrument [Line Items]
Notes Payable	$ 21,112	$ 26,716

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1)	Mar. 31, 2016USD ($)
Aggregate maturities of long-term debt:
Nine months ended December 31, 2016	$ 378,217
Year ended December 31, 2017	519,226
Year ended December 31, 2018	16,596
Total	$ 914,039

NOTES PAYABLE (Details Textual)

NOTES PAYABLE (Details Textual) - USD ($)

Dec. 14, 2015

Jun. 09, 2015

Jun. 11, 2013

Aug. 12, 2011

Sep. 27, 2012

Aug. 22, 2012

Oct. 25, 2011

Mar. 31, 2016

Dec. 31, 2015

Mar. 08, 2013

Feb. 25, 2013

May. 21, 2012

Debt Instrument [Line Items]

Debt Instrument, Maturity Date

Jul. 30, 2017

Jul. 30, 2017

Apr. 1, 2016

Debt Instrument, Interest Rate, Stated Percentage

12.00%

12.00%

Debt Instrument, Interest Rate, Effective Percentage

60.00%

Debt Instrument, Term

60 days

C-Arm Equipment [Member]

Debt Instrument [Line Items]

Capital Lease Obligations

$ 124,797

Debt Instrument, Interest Rate, Stated Percentage

7.39%

Capital Lease Obligations Due In First 3 Months

$ 0

Capital Lease Obligations Due For Remaining Months

$ 2,388

X Ray Equipment [Member]

Debt Instrument [Line Items]

Capital Lease Obligations

$ 212,389

Debt Instrument, Interest Rate, Stated Percentage

7.9375%

Capital Lease Obligations Due In First 3 Months

$ 0

$ 1,384

Capital Lease Obligations Due For Remaining Months

$ 4,300

4,575

Debt Instrument, Term

60 months

Mri Equipment [Member]

Debt Instrument [Line Items]

Capital Lease Obligations

$ 1,771,390

Debt Instrument, Interest Rate, Stated Percentage

7.9375%

Capital Lease Obligations Due In First 3 Months

$ 0

11,779

Capital Lease Obligations Due For Remaining Months

$ 38,152

$ 38,152

Debt Instrument, Term

60 months

GE Healthcare Financial Services [Member]

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 2,400,000

Mortgage Payable [Member]

Debt Instrument [Line Items]

Debt Instrument, Interest Rate During Period

6.10%

Debt Instrument, Periodic Payment

$ 45,753

Debt Instrument, Maturity Date

Sep. 16, 2016

Debt Instrument, Term

30 years

Debt Instrument, Face Amount

$ 7,550,000

Equipment Capital Lease [Member]

Debt Instrument [Line Items]

Debt Instrument, Periodic Payment

$ 956

Debt Instrument, Maturity Date

Jun. 1, 2017

Debt Instrument, Interest Rate, Effective Percentage

14.002%

Capital Lease Equipment, Lease Term

48 months

Lease To Acquire Equipment

$ 1,036

Lease agreement term

60 months

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Textual) - USD ($)	Dec. 14, 2015	Jun. 09, 2015	Oct. 31, 2015	Mar. 31, 2016	Dec. 31, 2015	Oct. 01, 2015
Matures date	Jul. 30, 2017	Jul. 30, 2017		Apr. 1, 2016
Cash advances				$ 133,796	$ 43,082
Interest rate				12.00%
Crane Creek Surgery Center [Member]
Amount paid in exchange of investment				$ 560,000
Cash paid				140,000
Promissory note				$ 420,000
Bearing interest rate				8.00%
Matures date			Apr. 15, 2016	Apr. 15, 2016
Crane Creek Surgery Center [Member]
Interest acquire in subsidiary						40.00%
Amount paid in exchange of investment						$ 560,000
Cash paid						$ 140,000
Bearing interest rate						8.00%

CAPITAL STOCK (Details Textual)

CAPITAL STOCK (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Common Stock, Par Or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001
Line of Credit [Member] | Common Stock [Member]
Common Stock , Shares, Issued for increase Credit Line	100,000
Common Stock , Shares, Issued for increase Credit Line value	$ 92,000
Future Services [Member] | Common Stock [Member]
Common Stock, Par Or Stated Value Per Share (in dollars per share)	$ 0.78
Common Stock, Shares, Issued for Services Amount	$ 1,280,200

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details) - $ / shares	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding	3,000,000	3,000,000
Warrants Outstanding, Weighted Price	$ 1.35	$ 1.35
Warrants Exercisable	0
Non Employees [Member] | Warrant One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Prices	$ 1.35
Warrants Outstanding	2,449,630
Warrants Outstanding, Weighted Price	$ 1.35
Warrants Exercisable	2,449,630
Warrants Exercisable, Weighted Price	$ 1.35
Non Employees [Member] | Warrant One [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Expiration Date	Nov. 8, 2020
Non Employees [Member] | Warrant One [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Expiration Date	Nov. 8, 2018
Non Employees [Member] | Warrant Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Prices	$ 3.60
Warrants Outstanding	1,875,000
Warrants Outstanding, Expiration Date	Dec. 23, 2018
Warrants Outstanding, Weighted Price	$ 3.60
Warrants Exercisable	1,875,000
Warrants Exercisable, Weighted Price	$ 3.60
Non Employees [Member] | Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding	4,324,630	4,324,630
Warrants Outstanding, Weighted Price	$ 2.32	$ 2.32
Warrants Exercisable	4,324,630
Warrants Exercisable, Weighted Price	$ 2.32

STOCK OPTIONS AND WARRANTS (D51

STOCK OPTIONS AND WARRANTS (Details 1)	3 Months Ended
	Mar. 31, 2016$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Outstanding | shares	3,000,000
Number of Shares, Granted | shares	0
Number of Shares, Exercised | shares	0
Number of Shares, Outstanding | shares	3,000,000
Weighted Average Price Per Share, Outstanding	$ 1.35
Weighted Average Price Per Share, Granted	0
Weighted Average Price Per Share, Exercised	0
Weighted Average Price Per Share, Expired	0
Weighted Average Price Per Share, Outstanding	$ 1.35
Non Employees [Member] | Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Outstanding | shares	4,324,630
Number of Shares, Granted | shares	0
Number of Shares, Exercised | shares	0
Number of Shares, Expired | shares	0
Number of Shares, Outstanding | shares	4,324,630
Weighted Average Price Per Share, Outstanding	$ 2.32
Weighted Average Price Per Share, Granted	0
Weighted Average Price Per Share, Exercised	0
Weighted Average Price Per Share, Expired	0
Weighted Average Price Per Share, Outstanding	$ 2.32

STOCK OPTIONS AND WARRANTS (D52

STOCK OPTIONS AND WARRANTS (Details 2) - $ / shares	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Options Outstanding Exercise Price	$ 1.35	$ 1.35
Options Outstanding Number of Options	3,000,000	3,000,000
Options Outstanding Weighted Average Remaining Life in Years	7 years 9 months
Exercisable Number of Options	0

STOCK OPTIONS AND WARRANTS (D53

STOCK OPTIONS AND WARRANTS (Details 3)	3 Months Ended
	Mar. 31, 2016$ / sharesshares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of Shares, Outstanding | shares	3,000,000
Number of Shares, Granted | shares	0
Number of Shares, Exercised | shares	0
Number of Shares, Expired | shares	0
Number of Shares, Outstanding | shares	3,000,000
Weighted Average Price Per Share, Outstanding | $ / shares	$ 1.35
Weighted Average Price Per Share, Granted | $ / shares	0
Weighted Average Price Per Share, Exercised | $ / shares	0
Weighted Average Price Per Share, Expired | $ / shares	0
Weighted Average Price Per Share, Outstanding | $ / shares	$ 1.35

STOCK OPTIONS AND WARRANTS (D54

STOCK OPTIONS AND WARRANTS (Details Textual) - shares	Mar. 31, 2016	Dec. 31, 2015
Warrant to purchase common stock		129,630
Warrants Settleable in Cash [Member]
Warrant to purchase common stock	1,875,000
Warrants Not Settleable in Cash [Member]
Warrant to purchase common stock	2,449,630

VARIABLE INTEREST ENTITY (Detai

VARIABLE INTEREST ENTITY (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Current assets:
Cash	$ 10,051,999	$ 1,594,998	$ 112,794	$ 279,087
Accounts receivable	7,448,429	6,623,894
Total current assets	18,644,133	9,606,905
Property and equipment, net	2,689,335	8,613,502
Total assets	25,847,165	22,623,988	$ 25,847,165
Current liabilities:
Accounts payable and accrued liabilities	4,078,887	3,937,244
Total current liabilities	10,421,119	16,840,802
Long term debt	914,039
Total liabilities	13,095,984	19,585,255
Non-controlling interest	972,497	918,990
Total liabilities and deficit	25,847,165	22,623,988
B.A.C.K. Center [Member]
Current assets:
Cash	1,120,942	996,986
Accounts receivable	3,915,553	3,727,419
Other current assets	1,034,157	819,757
Total current assets	6,070,652	5,544,162
Property and equipment, net	57,579	60,978
Other assets	22,334	18,231
Total assets	6,150,565	5,623,371
Current liabilities:
Accounts payable and accrued liabilities	1,997,207	1,877,690
Due to First Choice Healthcare Solutions, Inc.	2,058,624	1,729,882
Other current liabilities	446,759	427,229
Total current liabilities	4,502,590	4,034,801
Long term debt	1,786,661	1,727,256
Total liabilities	6,289,251	5,762,057
Non-controlling interest	(138,686)	(138,686)
Total liabilities and deficit	$ 6,150,565	$ 5,623,371

VARIABLE INTEREST ENTITY (Det56

VARIABLE INTEREST ENTITY (Details 1) - USD ($)	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Current assets:
Cash	$ 10,051,999	$ 1,594,998	$ 112,794	$ 279,087
Accounts receivable	7,448,429	6,623,894
Total current assets	18,644,133	9,606,905
Property and equipment, net	2,689,335	8,613,502
Goodwill	899,465	899,465
Total assets	25,847,165	22,623,988	$ 25,847,165
Current liabilities:
Accounts payable and accrued liabilities	4,078,887	3,937,244
Total current liabilities	10,421,119	16,840,802
Deferred rent	2,200,603	2,141,199
Total liabilities	13,095,984	19,585,255
Equity-First Choice Healthcare Solutions, Inc	22,968	22,868
Non-controlling interest	972,497	918,990
Total liabilities and deficit	25,847,165	22,623,988
Crane Creek Surgery Center [Member]
Current assets:
Cash	503,262	559,318
Accounts receivable	891,070	816,889
Total current assets	1,394,332	1,376,207
Property and equipment, net	667,280	712,830
Goodwill	899,465	899,465
Total assets	2,961,077	2,988,502
Current liabilities:
Accounts payable and accrued liabilities	324,764	441,368
Other current liabilities	251,588	251,588
Total current liabilities	576,352	692,956
Deferred rent	532,754	532,752
Total liabilities	1,109,106	1,225,708
Equity-First Choice Healthcare Solutions, Inc	740,788	705,118
Non-controlling interest	1,111,183	1,057,676
Total liabilities and deficit	$ 2,961,077	$ 2,988,502

VARIABLE INTEREST ENTITY (Det57

VARIABLE INTEREST ENTITY (Details Textual) - USD ($)	Dec. 14, 2015	Jun. 09, 2015	Oct. 31, 2015	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Total revenues				$ 7,241,753	$ 2,505,167
Salaries and benefits				2,780,569	946,120
General and administrative expenses				2,405,877	553,284
Interest and financing costs				$ (181,135)	$ (363,144)
Matures date	Jul. 30, 2017	Jul. 30, 2017		Apr. 1, 2016
Crane Creek Surgery Center [Member]
Total revenues				$ 1,271,308
Salaries and benefits				293,337
General and administrative expenses				109,275
Depreciation				71,256
Miscellaneous income				1,382
Supplies and operating practices				709,646
Amount paid in exchange of investment				560,000
Cash paid				140,000
Promissory note				$ 420,000
Bearing interest rate				8.00%
Matures date			Apr. 15, 2016	Apr. 15, 2016
Voting Rights, Description				In connection with the investment, the Company is entitled 51% voting rights for all decisions that most significantly affect the economic performance of Crane Creek. The 40% equity interest acquired entitles the Company to 40% of the profit or loss of Crank Creek.
Acquisition voting rights, Description				40% equity interest along with the 51% voting rights acquired
B.A.C.K. Center [Member]
Options issued to purchase the Company's common stock						3,000,000
Total revenues				$ 3,449,722
Salaries and benefits				1,457,911
General and administrative expenses				1,654,107
Depreciation				5,515
Interest and financing costs				$ 3,447

NON-CONTROLLING INTEREST (Detai

NON-CONTROLLING INTEREST (Details) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Net income	$ 9,566,941	$ 30,689
Net income loss attributable to the non-controlling interest	(53,507)
B.A.C.K. Center [Member]
Net income	$ 328,741
Average Non-controlling interest percentage of profit/losses	0.00%
Net income loss attributable to the non-controlling interest	$ 0
Crane Creek Surgery Center [Member]
Net income	$ 89,177
Average Non-controlling interest percentage of profit/losses	60.00%
Net income loss attributable to the non-controlling interest	$ 53,507

NON-CONTROLLING INTEREST (Det59

NON-CONTROLLING INTEREST (Details 1)	3 Months Ended
	Mar. 31, 2016USD ($)
Balance, December 31, 2015	$ 918,990
Net income loss attributable to the non-controlling interest	(53,507)
Balance, March 31, 2016	972,497
B.A.C.K. Center [Member]
Balance, December 31, 2015	(138,686)
Transfer (to) from the non-controlling interest as a result of change in ownership	0
Net income loss attributable to the non-controlling interest	0
Balance, March 31, 2016	(138,686)
Crane Creek Surgery Center [Member]
Balance, December 31, 2015	1,057,676
Transfer (to) from the non-controlling interest as a result of change in ownership	0
Net income loss attributable to the non-controlling interest	53,507
Balance, March 31, 2016	$ 1,111,183

NON-CONTROLLING INTEREST (Det60

NON-CONTROLLING INTEREST (Details Textual) - USD ($)	Dec. 14, 2015	Jun. 09, 2015	Oct. 31, 2015	Mar. 31, 2016
Matures date	Jul. 30, 2017	Jul. 30, 2017		Apr. 1, 2016
Crane Creek Surgery Center [Member]
Amount paid in exchange of investment				$ 560,000
Cash paid				140,000
Promissory note				$ 420,000
Bearing interest rate				8.00%
Matures date			Apr. 15, 2016	Apr. 15, 2016
Voting Rights, Description				In connection with the investment, the Company is entitled 51% voting rights for all decisions that most significantly affect the economic performance of Crane Creek. The 40% equity interest acquired entitles the Company to 40% of the profit or loss of Crank Creek.
Acquisition voting rights, Description				40% equity interest along with the 51% voting rights acquired

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Revenue:
Net Patient Service Revenue	$ 6,615,141	$ 2,240,064
Rental revenue	626,612	265,103
Total Revenue	7,241,753	2,505,167
Operating expenses:
Salaries & benefits	2,780,569	946,120
Other operating expenses	1,187,274	451,485
General and administrative	2,405,877	553,284
Depreciation and amortization	298,950	140,509
Total operating expenses	6,672,670	2,091,398
Net income (loss) from operations:	569,083	413,769
Interest expense	(181,135)	(363,144)
Amortization of financing costs	(15,325)	(20,686)
Gain on sale of property	9,188,968
Other income (expense)	58,857	750
Net Income (loss) before income taxes:	9,620,448	30,689
Income taxes	0	0
Net income (loss)	9,620,448	30,689
Non-controlling interest	(53,507)
Net income (loss) attributable to First Choice Healthcare Solutions	9,566,941	30,689
Assets:	25,847,165	25,847,165	$ 22,623,988
Assets acquired	$ 126,073	$ 8,284
Marina Towers [Member]
Revenue:
Net Patient Service Revenue
Rental revenue	$ 428,246	$ 375,321
Total Revenue	428,246	375,321
Operating expenses:
Salaries & benefits	3,000	3,000
Other operating expenses	105,954	103,331
General and administrative	23,907	22,642
Depreciation and amortization	69,951	69,219
Total operating expenses	202,812	198,192
Net income (loss) from operations:	225,434	177,129
Interest expense	(110,156)	(110,496)
Amortization of financing costs	(14,337)	(14,337)
Gain on sale of property	9,188,968
Other income (expense)	750	$ 750
Net Income (loss) before income taxes:	$ 9,290,659
Income taxes
Net income (loss)	$ 9,290,659	$ 53,046
Non-controlling interest
Net income (loss) attributable to First Choice Healthcare Solutions	$ 9,290,659	53,046
Assets:	8,642,412		6,309,955
Assets acquired	49,824	6,628
FCID Medical [Member]
Revenue:
Net Patient Service Revenue	$ 2,308,935	$ 2,240,064
Rental revenue
Total Revenue	$ 2,308,935	$ 2,240,064
Operating expenses:
Salaries & benefits	829,220	836,987
Other operating expenses	531,407	458,372
General and administrative	361,803	291,159
Depreciation and amortization	66,792	66,515
Total operating expenses	1,789,222	1,653,033
Net income (loss) from operations:	519,713	587,031
Interest expense	$ (56,818)	(51,784)
Amortization of financing costs		$ (6,349)
Gain on sale of property
Other income (expense)
Net Income (loss) before income taxes:	$ 462,895
Income taxes
Net income (loss)	$ 462,895	$ 528,898
Non-controlling interest
Net income (loss) attributable to First Choice Healthcare Solutions	$ 462,895	528,898
Assets:	4,872,351		4,391,192
Assets acquired	49,893	$ 1,656
Brevard Orthopaedic [Member]
Revenue:
Net Patient Service Revenue	3,034,898
Rental revenue	358,099
Total Revenue	3,392,997
Operating expenses:
Salaries & benefits	1,457,911
General and administrative	1,581,793
Depreciation and amortization	5,515
Total operating expenses	3,045,219
Net income (loss) from operations:	347,778
Interest expense	(2,459)
Amortization of financing costs	$ (988)
Gain on sale of property
Other income (expense)	$ 56,725
Net Income (loss) before income taxes:	401,056
Net income (loss)	$ 401,056
Non-controlling interest
Net income (loss) attributable to First Choice Healthcare Solutions	$ 401,056
Assets:	6,176,738		5,623,370
Assets acquired	2,116
The Crane Center [Member]
Revenue:
Net Patient Service Revenue	1,271,308
Total Revenue	1,271,308
Operating expenses:
Salaries & benefits	293,337
Other operating expenses	709,646
General and administrative	109,275
Depreciation and amortization	71,256
Total operating expenses	1,183,514
Net income (loss) from operations:	87,794
Interest expense	$ (8,726)
Amortization of financing costs
Gain on sale of property
Other income (expense)	$ 1,382
Net Income (loss) before income taxes:	80,450
Net income (loss)	80,450
Non-controlling interest	(53,507)
Net income (loss) attributable to First Choice Healthcare Solutions	26,943
Assets:	2,961,076		3,013,011
Assets acquired	$ 24,240
Corporate [Member]
Revenue:
Net Patient Service Revenue
Rental revenue
Total Revenue
Operating expenses:
Salaries & benefits	$ 197,101	$ 106,133
Other operating expenses
General and administrative	$ 329,099	$ 239,483
Depreciation and amortization	85,436	4,775
Total operating expenses	611,636	350,391
Net income (loss) from operations:	(611,636)	(350,391)
Interest expense	$ (2,976)	$ (200,864)
Amortization of financing costs
Gain on sale of property
Other income (expense)
Net Income (loss) before income taxes:	$ (614,612)
Income taxes
Net income (loss)	$ (614,612)	$ (551,255)
Non-controlling interest
Net income (loss) attributable to First Choice Healthcare Solutions	$ (614,612)	$ (551,255)
Assets:	$ 3,194,588		$ 3,286,460
Assets acquired
Intersegment Elimination [Member]
Revenue:
Net Patient Service Revenue
Rental revenue	$ (159,733)	$ (110,218)
Total Revenue	$ (159,733)	$ (110,218)
Operating expenses:
Salaries & benefits
Other operating expenses	$ (159,733)	$ (110,218)
General and administrative
Depreciation and amortization
Total operating expenses	$ (159,733)	$ (110,218)
Net income (loss) from operations:
Interest expense
Amortization of financing costs
Gain on sale of property
Other income (expense)
Net Income (loss) before income taxes:
Income taxes
Net income (loss)
Non-controlling interest
Net income (loss) attributable to First Choice Healthcare Solutions

COMMITMENTS AND CONTINGENCIES62

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Operating Leases, Future Minimum Payments Due, Rolling Maturity [Abstract]
Nine months ended December 31, 2016		$ 2,620,910
Year ended December 31, 2017		3,444,197
Year ended December 31, 2018		3,444,209
Year ended December 31, 2019		3,444,221
Operating Leases, Future Minimum Payments Due, Total	$ 11,690,741	$ 12,953,537

COMMITMENTS AND CONTINGENCIES63

COMMITMENTS AND CONTINGENCIES (Details 1)	Dec. 31, 2015USD ($)
Operating Leases, Future Minimum Payments Due, Rolling Maturity [Abstract]
Nine months ended December 31, 2016	$ 828,506
Year ended December 31, 2017	1,104,675
Year ended December 31, 2018	1,104,675
Year ended December 31, 2019	1,121,246
Year ended December 31, 2020	1,143,670
Year ended December 31, 2021 and thereafter	6,387,969
Operating Leases, Future Minimum Payments Due, Total	$ 11,690,741

COMMITMENTS AND CONTINGENCIES64

COMMITMENTS AND CONTINGENCIES (Details Textual) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Commitments and Contingencies [Line Items]
Loss Contingency, Damages Sought, Value		$ 118,000
Lease expense		$ 2,360,986
Lease expiration date		Dec. 31, 2026
Rental revenue from third party tenants of Marina Towers	$ 268,513
Minimum [Member]
Commitments and Contingencies [Line Items]
Lease Rent Expense Per Month		$ 4,200
Maximum [Member]
Commitments and Contingencies [Line Items]
Lease Rent Expense Per Month		$ 200,000

INCOME TAXES (Details Textual)

INCOME TAXES (Details Textual)	3 Months Ended
	Mar. 31, 2016USD ($)
Income Tax Disclosure [Abstract]
Gain on sale of the property	$ 9,188,968
Tax basis gain	9,051,430
Alternative Minimum Tax liability	$ 181,089
Effective tax rate	38.60%

SUBSEQUENT EVENTS (Details Text

SUBSEQUENT EVENTS (Details Textual) - USD ($)	Apr. 15, 2016	Apr. 02, 2016	Dec. 14, 2015	Jun. 09, 2015	Mar. 31, 2016
Subsequent Event [Line Items]
Maturity date			Jul. 30, 2017	Jul. 30, 2017	Apr. 1, 2016
Interest rate					12.00%
Cash advances from non related party					$ 133,796
MedTRX [Member] | Two Promissory Notes [Member]
Subsequent Event [Line Items]
Balance due					$ 450,000
Subsequent Event [Member] | MedTRX [Member] | Two Promissory Notes [Member]
Subsequent Event [Line Items]
Maturity date		Apr. 2, 2016
Non-interest bearing promissory notes		$ 650,000
Subsequent Event [Member] | B.A.C.K. Center [Member]
Subsequent Event [Line Items]
Purchase price	$ 560,000
Ownership percentage	40.00%
Cash Consideration	$ 140,000
Maturity date	Apr. 15, 2016
Non-interest bearing promissory notes	$ 420,000
Interest rate	8.00%