HealthLynked (HLYK) 10-Q 15 May 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2017	May 12, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	HealthLynked Corp
Entity Central Index Key	1,680,139
Trading Symbol	hlyk
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Document Type	10-Q
Entity Filer Category	Smaller Reporting Company
Document Fiscal Period Focus	Q1
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2,017
Entity Common Stock, Shares Outstanding		69,703,640

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Current Assets
Cash	$ 57,600	$ 58,716
Accounts receivable, net	128,631	146,874
Prepaid expenses	33,841	43,545
Deferred offering costs	56,635
Total Current Assets	276,707	249,135
Property, plant and equipment, net of accumulated depreciation of $710,493 and $704,785 as of March 31, 2017 and December 31, 2016, respectively	70,275	70,836
Deposits	9,540	9,540
Total Assets	356,522	329,511
Current Liabilities
Accounts payable and accrued expenses	172,258	148,474
Capital leases, current portion	18,348	18,348
Due to related party, current portion	438,057	311,792
Convertible notes payable, net of original issue discount and debt discount of $49,794 and $114,332 as of March 31, 2017 and December 31, 2016, respectively	550,206	485,668
Total Current Liabilities	1,178,869	964,282
Long-Term Liabilities
Capital leases, long-term portion	35,167	39,754
Due to related party, long-term portion	242,460	237,157
Total Liabilities	1,456,496	1,241,193
Shareholders' Deficit
Common stock, par value $0.0001 per share, 230,000,000 shares authorized, 67,853,640 and 65,753,640 shares issued and outstanding as of March 31, 2017 and December 31, 2016, respectively	6,785	6,575
Common stock issuable, $0.0001 par value; 378,900 and 80,643 shares as of March 31, 2017 and December 31, 2016, respectively	15,375	6,451
Additional paid-in capital	1,479,206	1,199,511
Accumulated deficit	(2,601,340)	(2,124,219)
Total Shareholders' Deficit	(1,099,974)	(911,682)
Total Liabilities and Shareholders' Deficit	$ 356,522	$ 329,511

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Property, plant and equipment, net of accumulated depreciation	$ 710,493	$ 704,785
Convertible notes payable, net of original issue discount and debt discount	$ 49,794	$ 114,332
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	230,000,000	230,000,000
Common stock, shares issued	67,853,640	65,753,640
Common stock, shares outstanding	67,853,640	65,753,640
Common stock issuable, par value	$ 0.0001	$ 0.0001
Common stock issuable, shares	378,900	80,643

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Revenue
Patient service revenue, net	$ 476,118	$ 513,567
Operating Expenses
Salaries and benefits	467,874	340,423
General and administrative	390,026	315,299
Depreciation and amortization	5,708	5,083
Total Operating Expenses	863,608	660,805
(Loss) income from operations	(387,490)	(147,238)
Other Income (Expenses)
Amortization of original issue and debt discounts on convertible notes	(72,044)
Interest expense	(17,587)	(4,998)
Total other expenses	(89,631)	(4,998)
Net loss before provision for income taxes	(477,121)	(152,236)
Provision for income taxes
Net loss	$ (477,121)	$ (152,236)
Net loss per share, basic and diluted:
Basic	$ (0.01)	$ 0
Fully diluted	$ (0.01)	$ 0
Weighted average number of common shares:
Basic	66,629,195	54,720,000
Fully diluted	66,629,195	54,720,000

Condensed Consolidated Stateme5

Condensed Consolidated Statement of Changes in Shareholders' Deficit (Unaudited) - 3 months ended Mar. 31, 2017 - USD ($)	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Common Stock Issuable
Balance at Dec. 31, 2016	$ (911,682)	$ 6,575	$ 1,199,511	$ (2,124,219)	$ 6,451
Balance, Shares at Dec. 31, 2016		65,753,640
Sale of common stock	$ 210,000	$ 210	$ 209,790
Sale of common stock, Shares	2,100,000
Fair value of warrants allocated to proceeds of convertible notes payable	$ 7,506		7,506
Fair value of warrants issued pursuant to Amended Investment Agreement	56,635		56,635
Consultant fees payable with common shares	8,903				8,903
Shares and options issued pursuant to employee equity incentive plan	5,785		5,764		21
Net loss	(477,121)			(477,121)
Balance at Mar. 31, 2017	$ (1,099,974)	$ 6,785	$ 1,479,206	$ (2,601,340)	$ 15,375
Balance, Shares at Mar. 31, 2017		67,853,640

Condensed Consolidated Stateme6

Condensed Consolidated Statement of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash Flows from Operating Activities
Net loss	$ (477,121)	$ (152,236)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation	5,708	5,083
Stock based compensation, including amortization of prepaid fees	14,688	39,363
Amortization of original issue discount and debt discount on convertible notes	72,044
Changes in operating assets and liabilities:
Accounts receivable	18,243	81,279
Prepaid expenses and deposits	9,704	39,330
Accounts payable and accrued expenses	23,783	(61,148)
Due to related party, current portion	7,761	3,618
Net cash used in operating activities	(325,190)	(44,711)
Cash Flows from Investing Activities
Acquisition of property and equipment	(5,147)
Net cash used in investing activities	(5,147)
Cash Flows from Financing Activities
Proceeds from sale of common stock	210,000
Proceeds from related party loans	135,000	74,000
Repayment of related party loans	(11,192)	(3,968)
Repayment of bank loan		(11,121)
Payments on capital leases	(4,587)	(4,587)
Net cash provided by financing activities	329,221	54,324
Net increase (decrease) in cash	(1,116)	9,613
Cash, beginning of period	58,716	29,779
Cash, end of period	57,600	39,392
Supplemental disclosure of cash flow information:
Cash paid during the period for interest	457	1,380
Cash paid during the period for income tax
Schedule of non-cash investing and financing activities:
Fair value of warrants issued to extend maturity date of convertible notes payable, recognized as discount against convertible notes payable	7,506
Fair value of warrants issued pursuant to Amended Investment Agreement	$ 56,635

Business and Business Presentat

Business and Business Presentation	3 Months Ended
	Mar. 31, 2017
Business And Business Presentation [Abstract]
BUSINESS AND BUSINESS PRESENTATION	NOTE 1 - BUSINESS AND BUSINESS PRESENTATION HealthLynked Corporation, a Nevada corporation (the “Company” or “HLKD”) filed its Articles of Incorporation on August 4, 2014. On September 3, 2014 HLKD filed Amended Articles of Incorporation clarifying that the total authorized shares of 250,000,000 shares are broken up between 230,000,000 common shares and 20,000,000 preferred shares. On September 5, 2014, HLKD entered into a share exchange agreement (the “Share Exchange Agreement”) with Naples Women’s Center LLC (“NWC”), a Florida Limited Liability Company (“LLC”), acquiring 100% of the LLC membership units of NWC through the issuance of 50,000,000 shares of HLKD common stock to the members of NWC (the “Restructuring”). NWC is a multi-specialty medical group including OB/GYN (both Obstetrics and Gynecology), and General Practice located in Naples, Florida. HLKD plans to operate an online personal medical information and record archive system, the “HealthLynked Network”, which will enable patients and doctors to keep track of medical information via the Internet in a cloud based system. Patients will complete a detailed online personal medical history including past surgical history, medications, allergies, and family history. Once this information is entered patients and their treating physicians will be able to update the information as needed to provide a comprehensive medical history. These unaudited condensed consolidated financial statements reflect all adjustments including normal recurring adjustments, which, in the opinion of management, are necessary to present fairly the financial position, results of operations and cash flows for the periods presented in accordance with the GAAP. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s consolidated financial statements and notes thereto for the years ended December 31, 2016 and 2015, respectively, which are included in Amendment #2 to the Company’s Registration Statement on Form S-1 filed with the United States Securities and Exchange Commission on March 23, 2017. The Company assumes that the users of the interim financial information herein have read, or have access to, the audited consolidated financial statements for the preceding period, and that the adequacy of additional disclosure needed for a fair presentation may be determined in that context. The results of operations for the three ended March 31, 2017 are not necessarily indicative of results for the entire year ending December 31, 2017. All significant intercompany transactions and balances have been eliminated upon consolidation. In addition, certain amounts in the prior periods’ consolidated financial statements have been reclassified to conform to the current period presentation.

Significant Accounting Policies

Significant Accounting Policies	3 Months Ended
	Mar. 31, 2017
Significant Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES A summary of the significant accounting policies applied in the presentation of the accompanying condensed consolidated financial statements follows: Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”). All amounts referred to in the notes to the condensed consolidated financial statements are in United States Dollars ($) unless stated otherwise. Use of Estimates The preparation of the condensed consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates. Significant estimates include assumptions about collection of accounts receivable, the valuation and recognition of stock-based compensation expense, valuation allowance for deferred tax assets and useful life of fixed assets. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification subtopic 605-10, Revenue Recognition (“ASC 605-10”) which requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management’s judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Patient service revenues are recognized at the time of service for the net amount expected to be collected. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments Cash and Cash Equivalents For financial statement purposes, the Company considers all highly-liquid investments with original maturities of three months or less to be cash and cash equivalents. Accounts Receivable Trade receivables are carried at their estimated collectible amounts. Trade credit is generally extended on a short-term basis; thus trade receivables do not bear interest. Trade accounts receivable are periodically evaluated for collectability based on past collectability of the insurance companies, government agencies, and customers’ accounts receivable during the related period which generally approximates 50% of total billings. Trade accounts receivable are recorded at this net amount. As of March 31, 2017 and December 31, 2016, the Company’s gross accounts receivable were $293,009 and $333,804, respectively, and net accounts receivable were $128,631 and $146,874, respectively, based upon net reporting of accounts receivable. Capital Leases Costs associated with capitalized leases are capitalized and depreciated ratably over the term of the related useful life of the asset and/or the capital lease term. The related depreciation for the three months ended March 31, 2017 and 2016 was $4,587 and $4,587, respectively. Accumulated depreciation of capitalized leases was $289,977 and $285,390 at March 31, 2017 and December 31, 2016, respectively. Concentrations of Credit Risk The Company’s financial instruments that are exposed to a concentration of credit risk are cash and accounts receivable. There are no patients/customers that represent 10% or more of the Company’s revenue or accounts receivable. Generally, the Company’s cash and cash equivalents are in checking accounts. Property and Equipment Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For consolidated financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives of 5 to 7 years. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. The Company examines the possibility of decreases in the value of fixed assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. There was no impairment as of March 31, 2017 and December 31, 2016. Convertible Notes Convertible notes are regarded as compound instruments, consisting of a liability component and an equity component. The component parts of compound instruments are classified separately as financial liabilities and equity in accordance with the substance of the contractual arrangement. At the date of issue, the fair value of the liability component is estimated using the prevailing market interest rate for a similar non-convertible instrument. This amount is recorded as a liability on an amortized cost basis until extinguished upon conversion or at the instrument’s maturity date. The equity component is determined by deducting the amount of the liability component from the fair value of the compound instrument as a whole. This is recognized as additional paid-in capital and included in equity, net of income tax effects, and is not subsequently remeasured. After initial measurement, they are carried at amortized cost using the effective interest method. Fair Value of Assets and Liabilities Fair value is the price that would be received from the sale of an asset or paid to transfer a liability (i.e. an exit price) in the principal or most advantageous market in an orderly transaction between market participants. In determining fair value, the accounting standards have established a three-level hierarchy that distinguishes between (i) market data obtained or developed from independent sources (i.e., observable data inputs) and (ii) a reporting entity’s own data and assumptions that market participants would use in pricing an asset or liability (i.e., unobservable data inputs). Financial assets and financial liabilities measured and reported at fair value are classified in one of the following categories, in order of priority of observability and objectivity of pricing inputs: ● Level 1 – ● Level 2 ● Level 3 The fair value measurement level for an asset or liability is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques should maximize the use of observable inputs and minimize the use of unobservable inputs. Stock-Based Compensation The Company accounts for stock based compensation under ASC 718 “Compensation – Stock Compensation” using the fair value based method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. This guidance establishes standards for the accounting for transactions in which an entity exchanges it equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. The Company uses the fair value method for equity instruments granted to non-employees and use the Black-Scholes model for measuring the fair value of options. The stock based fair value compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods. Income Taxes The Company follows Accounting Standards Codification subtopic 740-10, Income Taxes (“ASC 740-10”) for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability during each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse and are considered immaterial. Recurring Fair Value Measurements The carrying value of the Company’s financial assets and financial liabilities is their cost, which may differ from fair value. The carrying value of cash held as demand deposits, money market and certificates of deposit, marketable investments, accounts receivable, short-term borrowings, accounts payable and accrued liabilities approximated their fair value. Net Income (Loss) per Share Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. During the three months ended March 31, 2017 and 2016, the Company reported a net loss and excluded all outstanding stock options, warrants and other dilutive securities from the calculation of diluted net loss per common share because inclusion of these securities would have been anti-dilutive. As of March 31, 2017 and 2016, potentially dilutive securities were comprised of (i) 18,076,389 and 2,000,000 warrants outstanding, respectively, (ii) 2,349,996 and -0- stock options outstanding, respectively, and (iii) 7,375,000 and -0- shares issuable upon conversion of convertible notes, respectively. Recent Accounting Pronouncements In January 2017, the FASB issued ASU 2017-04, Intangibles-Goodwill and Other (Topic 350), which simplifies the goodwill impairment test. The effective date for ASU 2017-04 is for fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. We are currently evaluating the impact of adopting ASU 2017-04 on our unaudited condensed consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business. This new standard clarifies the definition of a business and provides a screen to determine when an integrated set of assets and activities is not a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This new standard will be effective for the Company on January 1, 2018; however, early adoption is permitted with prospective application to any business development transaction. We are currently evaluating the impact of adopting ASU 2017-04 on our unaudited condensed consolidated financial statements. The Company applied ASU 2015-03: Interest – Imputation of Interest, which simplifies the presentation of debt issuance costs, and netted debt issue costs previously reported as assets with the related liability for presentation purposes. On May 28, 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers. The standard will eliminate the transaction- and industry-specific revenue recognition guidance under current U.S. GAAP and replace it with a principle-based approach for determining revenue recognition. The Company intends to adopt this guidance for the year ended December 31, 2017. The Company has not yet evaluated the impact the adoption this standard will have on its results of operations upon adoption. In August 2014, the FASB issued ASU No. 2014-15 Presentation of Financial Statements-Going Concern. The amendments in this update apply to all reporting entities and require an entity’s management, in connection with preparing financial statements for each annual and interim reporting period, to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable). This ASU is effective for annual periods ending after December 15, 2016. The Company adopted this standard for the year ended December 31, 2016. Based on the results of our analysis, no additional disclosures were required. The Company has evaluated recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA and the SEC and we have not identified any that would have a material impact on the Company’s financial position, or statements.

Going Concern Matters and Liqui

Going Concern Matters and Liquidity	3 Months Ended
	Mar. 31, 2017
Going Concern Matters and Liquidity [Abstract]
GOING CONCERN MATTERS AND LIQUIDITY	NOTE 3 – GOING CONCERN MATTERS AND LIQUIDITY As of March 31, 2017, the Company had a working capital deficit of $902,162 and accumulated deficit $2,601,340. For the three months ended March 31, 2017, the Company had a net loss of $477,121 and net cash used by operating activities of $325,190. Net cash used in investing activities was $5,147. Net cash provided by financing activities was $329,221, resulting principally from $210,000 from the proceeds of the sale of 2,100,000 shares of common stock and $135,000 proceeds from related party loans. The Company’s cash balance and revenues generated are not currently sufficient and cannot be projected to cover its operating expenses for the next twelve months from the date of this report. These matters raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans include attempting to improve its business profitability and its ability to generate sufficient cash flow from its operations to meet its needs on a timely basis, obtaining additional working capital funds through equity and debt financing arrangements, and restructuring on-going operations to eliminate inefficiencies to raise cash balance in order to meet its anticipated cash requirements for the next twelve months from the date of this report. However, there can be no assurance that these plans and arrangements will be sufficient to fund the Company’s ongoing capital expenditures, working capital, and other requirements. Management intends to make every effort to identify and develop sources of funds. The outcome of these matters cannot be predicted at this time. There can be no assurance that any additional financings will be available to the Company on satisfactory terms and conditions, if at all. The ability of the Company to continue as a going concern is dependent upon its ability to raise additional capital and achieve profitable operations. The accompanying condensed consolidated financial statements do not include any adjustments related to the recoverability or classification of asset-carrying amounts or the amounts and classification of liabilities that may result should the Company be unable to continue as a going concern. During the year ended December 31, 2016, HLKD (i) received proceeds of $374,000 from the sale of 6,167,500 shares of common stock, (ii) received net proceeds of $475,000 from the issuance of convertible promissory notes with a combined face value of $600,000, and (iii) entered into the Investment Agreement pursuant to which the investor has agreed to purchase up to $3,000,000 of HLKD common stock over a three-year period starting upon registration of the underlying shares, with such shares put to the investor by the Company pursuant to a specified formula that limits the number of shares able to be put to the investor to the number equal to the average trading volume of the Company’s common shares for the five consecutive trading days prior to the put notice being issued. During the three months ended March 31, 2017, the Company received $210,000 from the sale of 2,100,000 shares of its common stock and $135,000 from the issuance of unsecured promissory notes to its founder, Dr. Michael Dent. In April 2017, the Company sold 1,850,000 shares of common stock to five investors at $0.10 per share and received $185,000 in proceeds. The Company intends that the cost of implementing its development and sales efforts related to the HealthLynked Network, as well as maintaining its existing and expanding overhead and administrative costs, will be funded principally by cash received by the Company from the put rights associated with the $3,000,000 Investment Agreement. The Company expects to repay its outstanding convertible notes, of which $550,000 face value matures on July 7, 2017 and $50,000 on July 11, 2017, from outside funding sources, including but not limited to amounts available upon the exercise of the put rights granted to the Company under the Investment Agreement, sales of equity, loans from related parties and others. No assurances can be given that the Company will be able to access sufficient outside capital in a timely fashion in order to repay the convertible notes before they mature. In order to access cash available under the Investment Agreement, the Company’s common stock must be listed on a recognized stock exchange or market and the shares underlying the arrangement must be subject to an effective registration statement. If the Company is unable to meet these requirements, it will not have access to funds under the Investment Agreement. There can be no assurances that the Company will be able to meet these requirements, and if the Company is unable to do so then it will be required to seek alternative financing. There can be no assurances that such alternative financing sources will be available. If necessary funds are not available, the Company’s business and operations would be materially adversely affected and in such event, the Company would attempt to reduce costs and adjust its business plan.

Deferred Offering Costs

Deferred Offering Costs	3 Months Ended
	Mar. 31, 2017
Deferred Offering Costs [Abstract]
DEFERRED OFFERING COSTS	NOTE 4 – DEFERRED OFFERING COSTS On July 7, 2016, the Company entered into the Investment Agreement with an accredited investor (the “Investment Agreement”) pursuant to which an accredited investor agreed to invest up to $3,000,000 to purchase the Company’s common stock, par value of $.0001 per share. The purchase price for such shares shall be 80% of the lowest volume weighted average price of the Company’s common stock during the five consecutive trading days prior to the date on which written notice is sent by the Company to the investor stating the number of shares that the Company is selling to the investor, subject to certain discounts and adjustments. Further, for each $50,000 that the investor tenders to the Company for the purchase of shares of common stock, the investor was to be granted warrants for the purchase of an equivalent number of shares of common stock. The warrants were to expire five (5) years from their respective grant dates and have an exercise price equal to 130% of the weighted average purchase price for the respective “$50,000 increment.” On March 22, 2017, the Company and the investor entered into an Amended Investment Agreement (the “Amended Investment Agreement”) whereby the parties agreed to modify the terms of the Investment Agreement by providing that in lieu of granting the investor warrants for each $50,000 that the investor tenders to the Company, the Company granted to the investor warrants to purchase an aggregate of 7,000,000 shares of common stock. The warrants have the following fixed exercise prices: (i) 4,000,000 shares at $0.25 per share; (ii) 2,000,000 shares at $0.50 per share; and (iii) 1,000,000 shares at $1.00 per share. The warrants also contain a “cashless exercise” provision and the shares underlying the warrants will not be registered. The fair value of the warrants was calculated using the Black-Scholes pricing model at $56,635, with the following assumptions: risk-free interest rate of 1.95%, expected life of 5 years, volatility of 40%, and expected dividend yield of zero. This amount was recorded as a deferred offering cost and will be amortized over the period during which the Company can access the financing, which begins the day after a registration statement registering shares underlying the Investment Agreement is declared effective by the Unites States Securities and Exchange Commission, and ends 3 years from that date.

Property, Plant, and Equipment

Property, Plant, and Equipment	3 Months Ended
	Mar. 31, 2017
Property, Plant, and Equipment [Abstract]
PROPERTY, PLANT, AND EQUIPMENT	NOTE 5 – PROPERTY, PLANT, AND EQUIPMENT Property, plant and equipment at March 31, 2017 and December 31, 2016 are as follows: March 31, December 31, 2017 2016 (audited) Capital Lease equipment $ 343,492 $ 343,492 Telephone equipment 12,308 12,308 Furniture, Transport and Office equipment 424,968 419,821 Total Property, plant and equipment 780,768 775,621 Less: accumulated depreciation (710,493 ) (704,785 ) Property, plant and equipment, net $ 70,275 $ 70,836 During the three months ended March 31, 2017 and 2016 depreciation expense charged to operations was $5,708 and $5,083, respectively.

Due to_from Related Party

Due to/from Related Party	3 Months Ended
	Mar. 31, 2017
Due to/from Related Party [Abstract]
DUE TO/FROM RELATED PARTY	NOTE 6 – DUE TO/FROM RELATED PARTY Amounts due to related parties as of March 31, 2017 and December 31, 2016 were comprised of the following: March 31, December 31, 2017 2016 Current portion: (audited) Due to Dr. Michael Dent $ 137,457 $ --- Deferred compensation, Dr. Michael Dent 300,600 300,600 Due to MedOffice Direct --- 11,192 Total current portion 438,057 311,792 Long term portion: Due to Dr. Michael Dent 242,460 237,157 Total due to related parties $ 680,517 $ 548,949 Dr. Michael Dent Prior to August 2014, NWC was owned and controlled by the Company’s Chief Executive Officer, Dr. Michael Dent (“DMD”). DMD first provided an up to $175,000 unsecured note payable to the Company with a 0% interest rate. During 2013 the limit on the unsecured Note Payable was increased up to $500,000 and during 2014 it was increased to $750,000 with a maturity date of December 31, 2017. During January 2017, the note was again amended to extend the maturity date until December 31, 2018, to accrue interest on outstanding balances after January 1, 2017 at a rate of 10% per annum, and to fix interest accrued on balances between January 1, 2015 and December 31, 2016 at an amount equal to $22,108 (the “$750k DMD Note”). All principal and interest is due at maturity of the $750k DMD Note. Interest accrued on the $750k DMD Note as of March 31, 2017 and December 31, 2016 was $27,410 and $22,108, respectively. During the three months ended March 31, 2017, the Company borrowed $135,000 from Dr. Dent in the form of four separate unsecured promissory notes dated January 12, 2017 ($35,000), January 18, 2017 ($20,000), January 24, 2017 ($50,000) and February 9, 2017 ($30,000) (collectively, the “2017 DMD Notes”). Each of the notes bears interest at 10% per annum and has a maturity date one year from the issuance date. Interest accrued on the 2017 DMD Notes as of March 31, 2017 and December 31, 2016 was $2,458 and -0-, respectively. During the three months ended March 31, 2017, related party borrowing activity with DMD was comprised of the new loans totaling $135,000. The Company also accrued interest on notes payable and deferred compensation due to DMD of $7,761. During the three months ended March 31, 2016, DMD provided new loans totaling $74,000, and NWC repaid DMD $3,968. The Company also accrued interest on amounts due to DMD of $3,617. MedOffice Direct During 2016, MedOffice Direct (“MOD”), a company majority-owned by the Company’s CEO and largest shareholder, Dr. Michael Dent, paid a direct obligation of the Company in the amount of $25,000. The Company also paid direct obligations of MOD totaling $13,808 in 2016, resulting in an amount payable to MOD of $11,192 as of December 31, 2016. This amount was paid in full in January 2017. During the three months ended March 31, 2017, the Company entered into an agreement with MOD pursuant to which the Company will pay rent to MOD in the amount of $2,040 per month for office space in MOD’s facility used by the Company and its employees. The agreement is effective from January 1, 2017 through July 31, 2018. During the three months ended March 31, 2017, the Company paid MOD $6,120 pursuant to this agreement and had prepaid an additional $11,348 toward future rent.

Notes Payable Including Convert

Notes Payable Including Convertible Notes	3 Months Ended
	Mar. 31, 2017
Notes Payable Including Convertible Notes [Abstract]
NOTES PAYABLE INCLUDING CONVERTIBLE NOTES	NOTE 7 – NOTES PAYABLE INCLUDING CONVERTIBLE NOTES Notes payable as of March 31, 2017 and December 31, 2016 are comprised of the following: March 31, December 31, 2017 2016 (audited) Convertible notes payable $ 550,206 $ 485,668 Note payable, New Everbank Lease (Capital leases) 53,515 58,102 Total notes payable 603,721 543,770 Less: convertible notes payable, current portion (550,206 ) (485,668 ) Less: note payable, New Everbank Lease (Capital leases), current portion (18,348 ) (18,348 ) Notes payable, bank loans and capital leases, long-term portion $ 35,167 $ 39,754 Convertible Note Payable On July 7, 2016, the Company entered into a 6% fixed convertible secured promissory note with an investor with a face value of $550,000 (the “$550k Note”). The $550k Note was originally schedule to mature on April 11, 2017. During February 2017, the holder of the $550k Note agreed to extend the maturity date until July 7, 2017 in exchange for a five-year warrant to purchase 500,000 shares of HLKD common stock at an exercise price of $0.15 per share. The $550k Note is convertible into shares of the Company’s common stock at the discretion of the note holder at a fixed price of $0.08 per share, and is secured by all of the Company’s assets. The Company received $500,000 net proceeds from the note after a $50,000 original issue discount. At inception, the investors were also granted a five-year warrant to purchase 6,111,111 shares of the Company’s common stock at an exercise price of $0.09 per share. The fair value of the warrants was calculated using the Black-Scholes pricing model at $157,812, with the following assumptions: risk-free interest rate of 0.97%, expected life of 5 years, volatility of 40%, and expected dividend yield of zero. The net proceeds from the issuance of the $550k Note, being $500,000 after the original issue discount, were then allocated to the warrants and the convertible note instrument based on their relative fair values, of which $111,479 was allocated to the warrants and $388,521 to the convertible note. The intrinsic value of the embedded conversion feature of the $550k note was then calculated as $161,479. The original issue discount, warrants and embedded conversion feature were recorded as discounts against the carrying value of the $550k Note. The allocation of the proceeds at inception was as follows: Original issue discount $ 50,000 Warrants 111,479 Embedded conversion feature 161,479 Convertible note 227,042 Face value of convertible note $ 550,000 The discounts resulting from the original issue discount, warrants and embedded conversion feature are being amortized over the life of the $550k Note. Amortization expense related to these discounts in the three months ended March 31, 2017 and 2016 was $72,044 and $-0-, respectively. As of March 31, 2017, the unamortized discount was $49,794. As of March 31, 2017, the $550k note was convertible into 6,875,000 of the Company’s common shares. On July 7, 2016, the Company entered into a 10% fixed convertible commitment fee promissory note with an investor with a face value of $50,000 maturing on July 11, 2017 (the “$50k Note”). The $50k note was issued as a commitment fee payable to the ELOC investor in exchange for the investor’s commitment to enter into the ELOC, subject to registration of the shares underlying the ELOC. The $50k Note is convertible into shares of the Company’s common stock at the discretion of the note holder at a fixed price of $0.10 per share. The embedded conversion feature did not have any intrinsic value at issuance. Accordingly, the full face value of $50,000 was allocated to the convertible note instrument. As of March 31, 2017, the $50k Note was convertible into 500,000 of the Company’s common shares. During the three months ended March 31, 2017 and 2016, the Company made no repayments on convertible notes. During the three months ended March 31, 2017 and 2016, the Company recorded interest expense on the above convertible notes totaling $9,370 and $-0-, respectively. Note Extension and Warrants Granted In February 2017, the holder of the $550k Note agreed to extend the maturity date of the $550k Note until July 7, 2017 in exchange for a new five-year warrant to purchase 500,000 shares of common stock at an exercise price of $0.15 per share. The warrant has a “cashless” exercise provision and a 9.99% beneficial ownership limitation. The fair value of the warrant was calculated using the Black-Scholes pricing model at $7,506, with the following assumptions: risk-free interest rate of 1.89%, expected life of 5 years, volatility of 40%, and expected dividend yield of zero. The issuance of the warrants in exchange for the maturity extension was treated as a modification of existing debt pursuant to the guidance of ASC 470-50 “Debt – Modifications and Extinguishments.” Note Payable – Capital Leases In March 2015, the Company entered into a capital equipment finance lease for Ultra Sound equipment with Everbank. There was no interest on this lease. The monthly payment is $1,529 for 60 months ending in March 2020. As of March 31, 2017, the Company owed Everbank $53,515 pursuant to this capital lease. During the three months ended March 31, 2017 and 2016, the Company made payments on capital leases of $4,587 and $4,587, respectively. Future minimum payments to which the Company is obligated pursuant to the capital leases as of December 31, 2016 are as follows: 2017 (April to December) $ 13,761 2018 18,348 2019 18,348 2020 3,058 2021 --- Total $ 53,515

Shareholders' Deficit

Shareholders' Deficit	3 Months Ended
	Mar. 31, 2017
Shareholders' Deficit [Abstract]
SHAREHOLDERS' DEFICIT	NOTE 8 – SHAREHOLDERS’ DEFICIT Issuance of Common Stock On January 1, 2016, the Company made grants totaling 1,515,000 shares of common stock pursuant to the Company’s 2016 Equity Incentive Plan (the “EIP”). The grants are subject to time-based vesting requirements and generally vest a portion upon grant and the balance on a straight-line basis over a period of four years. Shares vested and issued upon grant on January 1, 2016 totaled 600,000. The share grants were valued at $0.05 per share. See section below entitled “Employee Equity Incentive Plan” for further discussion of the EIP. During February 2017, the Company sold 2,100,000 shares of common stock to three separate investors. The Company received $210,000 in proceeds from the sale. The shares were issued at a share price of $0.10 per share. Common Stock Issuable As of March 31, 2017 and December 31, 2016, the Company was obligated to issue 171,400 and 80,643 shares of common stock in exchange for professional services provided by a third party during 2016 and the first quarter of 2017. During the three months ended March 31, 2017, the Company recognized expense related to these shares of $8,903. As of March 31, 2017 and December 31, 2016, the Company was obligated to issue 207,500 and -0- shares of common stock to employees under the EIP as a result of grants made in 2016 that vested during the first quarter of 2017 for which shares were not issued as of March 31, 2017. See section below entitled “Employee Equity Incentive Plan” for further discussion of the EIP. Stock Warrants Transactions involving our stock warrants during the three months ended March 31, 2017 are summarized as follows: Weighted Average Exercise Number Price Outstanding at beginning of the period 10,576,389 $ 0.08 Granted during the period 7,500,000 $ 0.41 Exercised during the period --- $ --- Terminated during the period --- $ --- Outstanding at end of the period 18,076,389 $ 0.22 Exercisable at end of the period 18,076,389 $ 0.22 Weighted average remaining life 4.9 years The following table summarizes information about the Company’s stock warrants outstanding as of March 31, 2017: Warrants Outstanding Warrants Exercisable Weighted- Average Weighted- Weighted- Remaining Average Average Exercise Number Contractual Exercise Number Exercise Prices Outstanding Life (years) Price Exercisable Price $ 0.05 to 0.09 8,388,889 5.1 $ 0.08 8,388,889 $ 0.08 $ 0.10 to 0.15 2,687,500 4.4 $ 0.11 2,687,500 $ 0.11 $ 0.25 4,000,000 5.0 $ 0.25 4,000,000 $ 0.25 $ 0.50 2,000,000 5.0 $ 0.50 2,000,000 $ 0.50 $ 1.00 1,000,000 5.0 $ 1.00 1,000,000 $ 1.00 $ 0.05 to 1.00 18,076,389 4.9 $ 0.22 18,076,389 $ 0.22 During the three months ended March 31, 2017, the Company issued 7,500,000 warrants. The fair value of the warrant was calculated using the Black-Scholes pricing model with the following assumptions: risk-free interest rate of 1.89% to 1.95%, expected life of 5 years, volatility of 40%, and expected dividend yield of zero. The aggregate grant date fair value of warrants issued during the three months ended March 31, 2017 was $64,141. Employee Equity Incentive Plan On January 1, 2016, the Company instituted the EIP for the purpose of having equity awards available to allow for equity participation by its employees. The EIP allows for the issuance of up to 15,503,680 shares of the Company’s common stock to employees, which may be issued in the form of stock options, stock appreciation rights, or restricted shares. The EIP is governed by the Company’s board, or a committee that may be appointed by the board in the future. The following table summarizes the status of shares issued and outstanding under the EIP outstanding as of and for the three months ended March 31, 2017: Outstanding at beginning of the period 1,552,500 Granted during the period --- Terminated during the period (85,000 ) Outstanding at end of the period 1,467,500 Shares vested at period-end 807,500 Weighted average grant date fair value of shares granted during the period $ --- Aggregate grant date fair value of shares granted during the period $ --- Shares available for grant pursuant to EIP at period-end 11,686,184 The aggregate grant date fair value of shares granted pursuant to the EIP in the three months ended March 31, 2017 and 2016 was $-0- and $60,600, respectively (net of expected forfeitures). Grants made during three months ended March 31, 2016 were valued at $0.05 per share, which is the price at which the Company’s common shares were last sold at that time. Total stock based compensation recognized for grants under the EIP was $3,150 and $3,030 during the three months ended March 31, 2017 and 2016. Total unrecognized stock compensation related to these grants was $47,490 as of March 31, 2017. A summary of the status of nonvested shares issued pursuant to the EIP as of March 31, 2017 presented below: Weighted Average Grant Date Shares Fair Value Nonvested at January 1, 2017 940,000 $ 0.04 Granted --- $ --- Vested (207,500 ) $ 0.04 Forfeited (85,000 ) $ 0.04 Nonvested at March 31, 2017 647,500 $ 0.04 Employee Stock Options The following table summarizes the status of options outstanding as of and for the three months ended March 31, 2017: Weighted Average Exercise Number Price Outstanding at beginning of the period 2,349,996 $ 0.12 Granted during the period --- $ --- Exercised during the period --- $ --- Terminated during the period --- $ --- Outstanding at end of the period 2,349,996 $ 0.12 Options exercisable at period-end 100,000 Weighted average remaining life (in years) 9.4 Weighted average grant date fair value of options granted during the period $ --- Options available for grant at period-end 11,601,184 The following table summarizes information about the Company’s stock options outstanding as of March 31, 2017: Options Outstanding Options Exercisable Weighted- Average Weighted- Weighted- Remaining Average Average Exercise Number Contractual Exercise Number Exercise Prices Outstanding Life (years) Price Exercisable Price $ 0.08 1,600,000 9.3 $ 0.08 100,000 $ 0.08 $ 0.20 749,996 9.7 $ 0.20 --- $ --- $ 0.08 to 0.20 2,349,996 9.4 $ 0.12 100,000 $ 0.08 A summary of the status of nonvested options issued pursuant to the EIP as of March 31, 2017 is presented below: Weighted Average Grant Date Shares Fair Value Nonvested at January 1, 2017 2,249,996 $ 0.12 Granted --- $ --- Vested --- $ --- Forfeited --- $ --- Nonvested at March 31, 2017 2,249,996 $ 0.12

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9 – COMMITMENTS AND CONTINGENCIES Service contracts The Company carries various service contracts on its office buildings & certain copier equipment for repairs, maintenance and inspections. All contracts are short term and can be cancelled. Litigation 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. We are not aware of any such legal proceedings that we believe will have, individually or in the aggregate, a material adverse effect on our business, financial condition or operating results. Leases The Company has two real estate leases in Naples, Florida. The Company entered into an operating lease for its main office in Naples, Florida beginning on August 1, 2013 and expiring July 31, 2020. The lease is for a 6901 square-foot space. The base rent for the first full year of the lease term is $251,287 per annum with increases during the period. The Company entered into another operating lease in the same building for an additional 361 square feet space for use of the medical equipment for the same period. The base rent for the first full year of the lease term is $13,140 per annum. During the three months ended March 31, 2017, the Company entered into an agreement with MOD pursuant to which the Company will pay rent to MOD in the amount of $2,040 per month for office space in MOD’s facility used by the Company and its employees. The agreement may be terminated by either party with 30 days’ written notice. During the three months ended March 31, 2017, the Company paid MOD $6,120 pursuant to this agreement and had prepaid an additional $11,348 toward future rent. Total lease expense for the three months ended March 31, 2017 and 2016 was $61,760 and $91,856, respectively. Future minimum lease payments (excluding real estate taxes and maintenance costs) as of March 31, 2017 are as follows: 2017 (April to December) $ 198,320 2018 267,180 2019 273,856 2020 162,055 2021 --- Total $ 901,411 Employment/Consulting Agreements The Company has employment agreements with each of its four physicians. The agreements generally call for a fixed salary at the beginning of the contract with a transaction to performance based pay later in the contract. The contracts expire at various times between 2016 and 2019, with early termination available upon a notice period of 30-90 days during which compensation is paid to the physician but NWC has no further severance obligation. During 2016, DMD retired from practice to focus on his duties as CEO of HLKD. On July 1, 2016, HLKD entered into an employment agreement with Dr. Michael Dent, Chief Executive Officer and a member of the Board of Directors. Dr. Dent’s employment agreement continues until terminated by Dr. Dent or HLKD. If Dr. Dent’s employment is terminated by HLKD (unless such termination is “For Cause” as defined in his employment agreement), then upon signing a general waiver and release, Dr. Dent will be entitled to severance in an amount equal to 12 months of his then-current annual base salary, as well as the pro-rata portion of any bonus that would be due and payable to him. In the event that Dr. Dent terminates the employment agreement, he shall be entitled to any accrued but unpaid salary and other benefits up to and including the date of termination, and the pro-rata portion of any unvested time-based options up until the date of termination. On July 1, 2016, HLKD entered into an agreement with Mr. George O’Leary, HLKD’s Chief Financial Officer and a member of the Board of Directors, extending his prior agreement with the Company. Mr. O’Leary’s employment agreement continues until terminated by Mr. O’Leary or HLKD. If Mr. O’Leary employment is terminated by HLKD (unless such termination is “For Cause” as defined in his employment agreement), then upon signing a general waiver and release, Mr. O’Leary will be entitled to receive his base salary and the Company shall maintain his employee benefits for a period of twelve (12) months beginning on the date of termination. In the event that Mr. O’Leary terminates the agreement, he shall be entitled to any accrued by unpaid salary and other benefits up to and including the date of termination.

Segment Reporting

Segment Reporting	3 Months Ended
	Mar. 31, 2017
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 10 – SEGMENT REPORTING The Company has two reportable segments: NWC and HLKD. NWC is a multi-specialty medical group including OB/GYN (both Obstetrics and Gynecology), and General Practice. The practice’s office is located in Naples, Florida. HLKD plans to operate an online personal medical information and record archive system, the “HealthLynked Network”, which will enable patients and doctors to keep track of medical information via the Internet in a cloud based system. Patients will complete a detailed online personal medical history including past surgical history, medications, allergies, and family history. Once this information is entered patients and their treating physicians will be able to update the information as needed to provide a comprehensive medical history. The Company evaluates performance and allocates resources based on profit or loss from operations before income taxes. The accounting policies of the reportable segments are the same as those described in the summary of significant accounting policies. Segment information for the three months ended March 31, 2017 and 2016 was as follows: Three Months Ended March 31, 2017 Three Months Ended March 31, 2016 NWC HLKD Total NWC HLKD Total Revenue Patient service revenue, net $ 476,118 $ --- $ 476,118 $ 513,567 $ --- $ 513,567 Medicare incentives --- --- --- --- --- --- Total revenue 476,118 --- 476,118 513,567 --- 513,567 Operating Expenses Salaries and benefits 344,954 122,920 467,874 304,805 35,618 340,423 General and administrative 177,333 212,693 390,026 268,906 46,393 315,299 Depreciation and amortization 5,655 53 5,708 5,083 --- 5,083 Total Operating Expenses 527,942 335,666 863,608 578,794 82,011 660,805 Loss from operations $ (51,824 ) $ (335,666 ) $ (387,490 ) $ (65,227 ) $ (82,011 ) $ (147,238 ) Other Segment Information Interest expense $ 5,760 $ 11,827 $ 17,587 $ 4,998 $ --- $ 4,998 Amortization of original issue and debt discounts on convertible notes $ --- $ 72,044 $ 72,044 $ --- $ --- $ --- As of December 31, 2016 (audited) Identifiable assets $ 248,255 $ 108,267 $ 356,522 $ 240,115 $ 89,396 $ 329,511

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 – SUBSEQUENT EVENTS During April 2017, the Company sold 1,850,000 shares of common stock to five investors. The Company received $185,000 in proceeds from the sale. The shares were issued at a share price of $0.10 per share. On April 1, 2017, the Company entered into a three-year Marketing Agreement with MOD, a related party, pursuant to which MOD’s sales and marketing staff will market the HealthLynked Network to its physician customers in exchange for a semi-annual fee of $25,000. On May 9, 2017, the Company’s common stock began trading on the OTCQB under the symbol “HLYK.”

Significant Accounting Polici18

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2017
Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”). All amounts referred to in the notes to the condensed consolidated financial statements are in United States Dollars ($) unless stated otherwise.
Use of Estimates	Use of Estimates The preparation of the condensed consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates. Significant estimates include assumptions about collection of accounts receivable, the valuation and recognition of stock-based compensation expense, valuation allowance for deferred tax assets and useful life of fixed assets.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification subtopic 605-10, Revenue Recognition (“ASC 605-10”) which requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management’s judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Patient service revenues are recognized at the time of service for the net amount expected to be collected. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments
Cash and Cash Equivalents	Cash and Cash Equivalents For financial statement purposes, the Company considers all highly-liquid investments with original maturities of three months or less to be cash and cash equivalents.
Accounts Receivable	Accounts Receivable Trade receivables are carried at their estimated collectible amounts. Trade credit is generally extended on a short-term basis; thus trade receivables do not bear interest. Trade accounts receivable are periodically evaluated for collectability based on past collectability of the insurance companies, government agencies, and customers’ accounts receivable during the related period which generally approximates 50% of total billings. Trade accounts receivable are recorded at this net amount. As of March 31, 2017 and December 31, 2016, the Company’s gross accounts receivable were $293,009 and $333,804, respectively, and net accounts receivable were $128,631 and $146,874, respectively, based upon net reporting of accounts receivable.
Capital Leases	Capital Leases Costs associated with capitalized leases are capitalized and depreciated ratably over the term of the related useful life of the asset and/or the capital lease term. The related depreciation for the three months ended March 31, 2017 and 2016 was $4,587 and $4,587, respectively. Accumulated depreciation of capitalized leases was $289,977 and $285,390 at March 31, 2017 and December 31, 2016, respectively.
Concentrations of Credit Risk	Concentrations of Credit Risk The Company’s financial instruments that are exposed to a concentration of credit risk are cash and accounts receivable. There are no patients/customers that represent 10% or more of the Company’s revenue or accounts receivable. Generally, the Company’s cash and cash equivalents are in checking accounts.
Property and Equipment	Property and Equipment Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For consolidated financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives of 5 to 7 years. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. The Company examines the possibility of decreases in the value of fixed assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. There was no impairment as of March 31, 2017 and December 31, 2016.
Convertible Notes	Convertible Notes Convertible notes are regarded as compound instruments, consisting of a liability component and an equity component. The component parts of compound instruments are classified separately as financial liabilities and equity in accordance with the substance of the contractual arrangement. At the date of issue, the fair value of the liability component is estimated using the prevailing market interest rate for a similar non-convertible instrument. This amount is recorded as a liability on an amortized cost basis until extinguished upon conversion or at the instrument’s maturity date. The equity component is determined by deducting the amount of the liability component from the fair value of the compound instrument as a whole. This is recognized as additional paid-in capital and included in equity, net of income tax effects, and is not subsequently remeasured. After initial measurement, they are carried at amortized cost using the effective interest method.
Fair Value of Assets and Liabilities	Fair Value of Assets and Liabilities Fair value is the price that would be received from the sale of an asset or paid to transfer a liability (i.e. an exit price) in the principal or most advantageous market in an orderly transaction between market participants. In determining fair value, the accounting standards have established a three-level hierarchy that distinguishes between (i) market data obtained or developed from independent sources (i.e., observable data inputs) and (ii) a reporting entity’s own data and assumptions that market participants would use in pricing an asset or liability (i.e., unobservable data inputs). Financial assets and financial liabilities measured and reported at fair value are classified in one of the following categories, in order of priority of observability and objectivity of pricing inputs: ● Level 1 – ● Level 2 ● Level 3 The fair value measurement level for an asset or liability is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques should maximize the use of observable inputs and minimize the use of unobservable inputs.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock based compensation under ASC 718 “Compensation – Stock Compensation” using the fair value based method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. This guidance establishes standards for the accounting for transactions in which an entity exchanges it equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. The Company uses the fair value method for equity instruments granted to non-employees and use the Black-Scholes model for measuring the fair value of options. The stock based fair value compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods.
Income Taxes	Income Taxes The Company follows Accounting Standards Codification subtopic 740-10, Income Taxes (“ASC 740-10”) for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability during each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse and are considered immaterial.
Recurring Fair Value Measurements	Recurring Fair Value Measurements The carrying value of the Company’s financial assets and financial liabilities is their cost, which may differ from fair value. The carrying value of cash held as demand deposits, money market and certificates of deposit, marketable investments, accounts receivable, short-term borrowings, accounts payable and accrued liabilities approximated their fair value.
Net Income (Loss) per Share	Net Income (Loss) per Share Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. During the three months ended March 31, 2017 and 2016, the Company reported a net loss and excluded all outstanding stock options, warrants and other dilutive securities from the calculation of diluted net loss per common share because inclusion of these securities would have been anti-dilutive. As of March 31, 2017 and 2016, potentially dilutive securities were comprised of (i) 18,076,389 and 2,000,000 warrants outstanding, respectively, (ii) 2,349,996 and -0- stock options outstanding, respectively, and (iii) 7,375,000 and -0- shares issuable upon conversion of convertible notes, respectively.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In January 2017, the FASB issued ASU 2017-04, Intangibles-Goodwill and Other (Topic 350), which simplifies the goodwill impairment test. The effective date for ASU 2017-04 is for fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. We are currently evaluating the impact of adopting ASU 2017-04 on our unaudited condensed consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business. This new standard clarifies the definition of a business and provides a screen to determine when an integrated set of assets and activities is not a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This new standard will be effective for the Company on January 1, 2018; however, early adoption is permitted with prospective application to any business development transaction. We are currently evaluating the impact of adopting ASU 2017-04 on our unaudited condensed consolidated financial statements. The Company applied ASU 2015-03: Interest – Imputation of Interest, which simplifies the presentation of debt issuance costs, and netted debt issue costs previously reported as assets with the related liability for presentation purposes. On May 28, 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers. The standard will eliminate the transaction- and industry-specific revenue recognition guidance under current U.S. GAAP and replace it with a principle-based approach for determining revenue recognition. The Company intends to adopt this guidance for the year ended December 31, 2017. The Company has not yet evaluated the impact the adoption this standard will have on its results of operations upon adoption. In August 2014, the FASB issued ASU No. 2014-15 Presentation of Financial Statements-Going Concern. The amendments in this update apply to all reporting entities and require an entity’s management, in connection with preparing financial statements for each annual and interim reporting period, to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable). This ASU is effective for annual periods ending after December 15, 2016. The Company adopted this standard for the year ended December 31, 2016. Based on the results of our analysis, no additional disclosures were required. The Company has evaluated recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA and the SEC and we have not identified any that would have a material impact on the Company’s financial position, or statements.

Property, Plant, and Equipment

Property, Plant, and Equipment (Tables)	3 Months Ended
	Mar. 31, 2017
Property, Plant, and Equipment [Abstract]
Schedule of property plant and equipment	March 31, December 31, 2017 2016 (audited) Capital Lease equipment $ 343,492 $ 343,492 Telephone equipment 12,308 12,308 Furniture, Transport and Office equipment 424,968 419,821 Total Property, plant and equipment 780,768 775,621 Less: accumulated depreciation (710,493 ) (704,785 ) Property, plant and equipment, net $ 70,275 $ 70,836

Due to_from Related Party(Table

Due to/from Related Party(Tables)	3 Months Ended
	Mar. 31, 2017
Due to/from Related Party [Abstract]
Schedule of amounts due to related parties	March 31, December 31, 2017 2016 Current portion: (audited) Due to Dr. Michael Dent $ 137,457 $ --- Deferred compensation, Dr. Michael Dent 300,600 300,600 Due to MedOffice Direct --- 11,192 Total current portion 438,057 311,792 Long term portion: Due to Dr. Michael Dent 242,460 237,157 Total due to related parties $ 680,517 $ 548,949

Notes Payable Including Conve21

Notes Payable Including Convertible Notes (Tables)	3 Months Ended
	Mar. 31, 2017
Notes Payable Including Convertible Notes [Abstract]
Schedule of notes payable	March 31, December 31, 2017 2016 (audited) Convertible notes payable $ 550,206 $ 485,668 Note payable, New Everbank Lease (Capital leases) 53,515 58,102 Total notes payable 603,721 543,770 Less: convertible notes payable, current portion (550,206 ) (485,668 ) Less: note payable, New Everbank Lease (Capital leases), current portion (18,348 ) (18,348 ) Notes payable, bank loans and capital leases, long-term portion $ 35,167 $ 39,754
Schedule of allocation of proceeds at inception	Original issue discount $ 50,000 Warrants 111,479 Embedded conversion feature 161,479 Convertible note 227,042 Face value of convertible note $ 550,000
Schedule of future minimum payments to capital leases	2017 (April to December) $ 13,761 2018 18,348 2019 18,348 2020 3,058 2021 --- Total $ 53,515

Shareholders' Deficit (Tables)

Shareholders' Deficit (Tables)	3 Months Ended
	Mar. 31, 2017
Option Indexed to Issuer's Equity [Line Items]
Schedule of stock warrants	Weighted Average Exercise Number Price Outstanding at beginning of the period 10,576,389 $ 0.08 Granted during the period 7,500,000 $ 0.41 Exercised during the period --- $ --- Terminated during the period --- $ --- Outstanding at end of the period 18,076,389 $ 0.22 Exercisable at end of the period 18,076,389 $ 0.22 Weighted average remaining life 4.9 years
Summary of shares issued and outstanding under the EIP outstanding	Outstanding at beginning of the period 1,552,500 Granted during the period --- Terminated during the period (85,000 ) Outstanding at end of the period 1,467,500 Shares vested at period-end 807,500 Weighted average grant date fair value of shares granted during the period $ --- Aggregate grant date fair value of shares granted during the period $ --- Shares available for grant pursuant to EIP at period-end 11,686,184
Schedule of stock options outstanding	2017 2016 Number Weighted Average Exercise Number Weighted Average Exercise Price Outstanding at beginning of the period 2,349,996 $ 0.12 --- $ --- Granted during the period --- $ --- --- $ --- Exercised during the period --- $ --- --- $ --- Terminated during the period --- $ --- --- $ --- Outstanding at end of the period 2,349,996 $ 0.12 --- $ --- Options exercisable at period-end 100,000 --- Weighted average remaining life (in years) 9.4 --- Weighted average grant date fair value of options granted during the period $ --- --- Options available for grant at period-end 11,601,184 13,988,680
Warrant [Member]
Option Indexed to Issuer's Equity [Line Items]
Schedule of stock warrants outstanding	Warrants Outstanding Warrants Exercisable Weighted- Average Weighted- Weighted- Remaining Average Average Exercise Number Contractual Exercise Number Exercise Prices Outstanding Life (years) Price Exercisable Price $ 0.05 to 0.09 8,388,889 5.1 $ 0.08 8,388,889 $ 0.08 $ 0.10 to 0.15 2,687,500 4.4 $ 0.11 2,687,500 $ 0.11 $ 0.25 4,000,000 5.0 $ 0.25 4,000,000 $ 0.25 $ 0.50 2,000,000 5.0 $ 0.50 2,000,000 $ 0.50 $ 1.00 1,000,000 5.0 $ 1.00 1,000,000 $ 1.00 $ 0.05 to 1.00 18,076,389 4.9 $ 0.22 18,076,389 $ 0.22
Employee Stock Options [Member]
Option Indexed to Issuer's Equity [Line Items]
Schedule of stock warrants outstanding	Options Outstanding Options Exercisable Weighted- Average Weighted- Weighted- Remaining Average Average Exercise Number Contractual Exercise Number Exercise Prices Outstanding Life (years) Price Exercisable Price $ 0.08 1,600,000 9.3 $ 0.08 100,000 $ 0.08 $ 0.20 749,996 9.7 $ 0.20 --- $ --- $ 0.08 to 0.20 2,349,996 9.4 $ 0.12 100,000 $ 0.08
Summary of nonvested shares issued	Weighted Average Exercise Number Price Outstanding at beginning of the period 2,349,996 $ 0.12 Granted during the period --- $ --- Exercised during the period --- $ --- Terminated during the period --- $ --- Outstanding at end of the period 2,349,996 $ 0.12 Options exercisable at period-end 100,000 Weighted average remaining life (in years) 9.4 Weighted average grant date fair value of options granted during the period $ --- Options available for grant at period-end 11,601,184
Employee Equity Incentive Plan [Member]
Option Indexed to Issuer's Equity [Line Items]
Summary of nonvested shares issued	Weighted Average Grant Date Shares Fair Value Nonvested at January 1, 2017 940,000 $ 0.04 Granted --- $ --- Vested (207,500 ) $ 0.04 Forfeited (85,000 ) $ 0.04 Nonvested at March 31, 2017 647,500 $ 0.04

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies [Abstract]
Schedule of future minimum lease payments	Three Months Ended March 31, 2017 Three Months Ended March 31, 2016 NWC HLKD Total NWC HLKD Total Revenue Patient service revenue, net $ 476,118 $ --- $ 476,118 $ 513,567 $ --- $ 513,567 Medicare incentives --- --- --- --- --- --- Total revenue 476,118 --- 476,118 513,567 --- 513,567 Operating Expenses Salaries and benefits 344,954 122,920 467,874 304,805 35,618 340,423 General and administrative 177,333 212,693 390,026 268,906 46,393 315,299 Depreciation and amortization 5,655 53 5,708 5,083 --- 5,083 Total Operating Expenses 527,942 335,666 863,608 578,794 82,011 660,805 Loss from operations $ (51,824 ) $ (335,666 ) $ (387,490 ) $ (65,227 ) $ (82,011 ) $ (147,238 ) Other Segment Information Interest expense $ 5,760 $ 11,827 $ 17,587 $ 4,998 $ --- $ 4,998 Amortization of original issue and debt discounts on convertible notes $ --- $ 72,044 $ 72,044 $ --- $ --- $ --- As of December 31, 2016 (audited) Identifiable assets $ 248,255 $ 108,267 $ 356,522 $ 240,115 $ 89,396 $ 329,511

Segment Reporting (Tables)

Segment Reporting (Tables)	3 Months Ended
	Mar. 31, 2017
Segment Reporting [Abstract]
Schedule of segment information	Three Months Ended March 31, 2017 Three Months Ended March 31, 2016 NWC HLKD Total NWC HLKD Total Revenue Patient service revenue, net $ 476,118 $ --- $ 476,118 $ 513,567 $ --- $ 513,567 Medicare incentives --- --- --- --- --- --- Total revenue 476,118 --- 476,118 513,567 --- 513,567 Operating Expenses Salaries and benefits 344,954 122,920 467,874 304,805 35,618 340,423 General and administrative 177,333 212,693 390,026 268,906 46,393 315,299 Depreciation and amortization 5,655 53 5,708 5,083 --- 5,083 Total Operating Expenses 527,942 335,666 863,608 578,794 82,011 660,805 Loss from operations $ (51,824 ) $ (335,666 ) $ (387,490 ) $ (65,227 ) $ (82,011 ) $ (147,238 ) Other Segment Information Interest expense $ 5,760 $ 11,827 $ 17,587 $ 4,998 $ --- $ 4,998 Amortization of original issue and debt discounts on convertible notes $ --- $ 72,044 $ 72,044 $ --- $ --- $ --- As of December 31, 2016 (audited) Identifiable assets $ 248,255 $ 108,267 $ 356,522 $ 240,115 $ 89,396 $ 329,511

Business and Business Present25

Business and Business Presentation (Details) - shares	1 Months Ended
	Sep. 05, 2014	Mar. 31, 2017	Dec. 31, 2016	Sep. 03, 2014
Business and Business Presentation (Textual)
Common stock, shares authorized		230,000,000	230,000,000
Preferred stock, shares authorized			20,000,000
Stock issued during period shares acquisitions	50,000,000
Shares authorized				250,000,000
Share Exchange Agreement [Member]
Business and Business Presentation (Textual)
Equity method investment ownership percentage	100.00%

Significant Accounting Polici26

Significant Accounting Policies (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Significant Accounting Policies (Textual)
Accumulated depreciation of capitalized leases	$ 289,977		$ 285,390
Accounts receivable net	128,631		146,874
Accounts receivable gross	293,009		$ 333,804
Depreciation of capitalized leases	$ 4,587	$ 4,587
Percentage of customers accounts receivable billings	50.00%
Warrants [Member]
Significant Accounting Policies (Textual)
Antidilutive securities	18,076,389	2,000,000
Stock options [Member]
Significant Accounting Policies (Textual)
Antidilutive securities	2,349,996	0
Convertible notes [Member]
Significant Accounting Policies (Textual)
Antidilutive securities	7,375,000	0
Minimum [Member]
Significant Accounting Policies (Textual)
Estimated useful lives	5 years
Maximum [Member]
Significant Accounting Policies (Textual)
Estimated useful lives	7 years
Accounts receivable [Member]
Significant Accounting Policies (Textual)
Concentration risk, percentage	10.00%

Going Concern Matters and Liq27

Going Concern Matters and Liquidity (Details)	Apr. 30, 2017USD ($)Investors$ / sharesshares	Feb. 09, 2017USD ($)	Jan. 24, 2017USD ($)	Jan. 18, 2017USD ($)	Jan. 12, 2017USD ($)	Aug. 31, 2014USD ($)	Mar. 31, 2017USD ($)shares	Mar. 31, 2016USD ($)	Dec. 31, 2016USD ($)shares
Going Concern Matters and Liquidity (Textual)
Accumulated deficit							$ (2,601,340)		$ (2,124,219)
Related party loans							135,000	$ 74,000
Net loss							(477,121)	(152,236)
Net cash used by operating activities							(325,190)	(44,711)
Net cash used in investing activities							(5,147)
Net cash provided by financing activities							329,221	54,324
Proceeds from sale of common stock							210,000
Issuance of convertible promissory notes face value							550,000
Issuance of unsecured promissory notes		$ 30,000	$ 50,000	$ 20,000	$ 35,000
Working capital deficit							$ 902,162
Sale of common stock shares | shares							2,100,000		6,167,500
Cash received from rights associated with investment agreement							$ 3,000,000
HLKD [Member]
Going Concern Matters and Liquidity (Textual)
Net proceeds from issuance of convertible notes									$ 475,000
Proceeds from sale of common stock									374,000
Issuance of convertible promissory notes face value									$ 600,000
Convertible notes maturity date, description							The Company expects to repay its outstanding convertible notes, of which $550,000 face value matures on July 7, 2017 and $50,000 on July 11, 2017, from outside funding sources,
Sale of common stock shares | shares									6,167,500
Investor agreed to purchase of common stock									$ 3,000,000
Subsequent Events [Member]
Going Concern Matters and Liquidity (Textual)
Proceeds from sale of common stock	$ 185,000
Common stock, per share | $ / shares	$ 0.10
Sale of common stock shares | shares	1,850,000
Number of investors | Investors	5
Dr. Michael Dent [Member]
Going Concern Matters and Liquidity (Textual)
Proceeds from sale of common stock							$ 210,000
Issuance of unsecured promissory notes						$ (175,000)	$ (135,000)
Convertible notes maturity date, description							During January 2017, the note was again amended to extend the maturity date until December 31, 2018.
Sale of common stock shares | shares							2,100,000

Deferred Offering Costs (Detail

Deferred Offering Costs (Details) - USD ($)	Mar. 22, 2017	Jul. 07, 2016	Mar. 31, 2017	Dec. 31, 2016
Deferred Offering Costs (Textual)
Common stock par value, per share			$ 0.0001	$ 0.0001
Investment Agreement [Member] | Accredited Investor [Member]
Deferred Offering Costs (Textual)
Amount invested to purchase of common stock		$ 3,000,000
Common stock par value, per share		$ 0.0001
Purchase price of shares, percentage		80.00%
Common stock, trading days		5 days
Payments to purchase of common stock		$ 50,000
Warrants expiration, term		5 years
Warrants exercise price, percentage		130.00%
Amended Investment Agreement [Member] | Investor [Member]
Deferred Offering Costs (Textual)
Warrants exercise prices, description	(i) 4,000,000 shares at $0.25 per share; (ii) 2,000,000 shares at $0.50 per share; and (iii) 1,000,000 shares at $1.00 per share.
Fair value of warrants	$ 56,635
Risk-free interest rate	1.95%
Expected life (in years)	5 years
Expected volatility rate	40.00%
Expected dividend yield	$ 0
Granting the investor warrants to tender	$ 50,000
Warrants to purchase of common stock	7,000,000

Property, Plant, and Equipmen29

Property, Plant, and Equipment (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Total Property, plant and equipment	$ 780,768	$ 775,621
Less: accumulated depreciation	(710,493)	(704,785)
Property, plant and equipment, net	70,275	70,836
Capital Lease equipment [Member]
Property, Plant and Equipment [Line Items]
Total Property, plant and equipment	343,492	343,492
Furniture, Transport and Office equipment [Member]
Property, Plant and Equipment [Line Items]
Total Property, plant and equipment	424,968	419,821
Telephone equipment [Member]
Property, Plant and Equipment [Line Items]
Total Property, plant and equipment	$ 12,308	$ 12,308

Property, Plant, and Equipmen30

Property, Plant, and Equipment (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Property Plant and Equipment (Textual)
Depreciation expense	$ 5,708	$ 5,083

Due to_from Related Party (Deta

Due to/from Related Party (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Current portion:
Total current portion	$ 438,057	$ 311,792
Long term portion:
Total noncurrent portion	242,460	237,157
Total due to related parties	680,517	548,949
Due to Dr. Michael Dent [Member]
Current portion:
Total current portion	137,457
Long term portion:
Total noncurrent portion	242,460	237,157
Deferred compensation, Dr. Michael Dent [Member]
Current portion:
Total current portion	300,600	300,600
Due to MedOffice Direct [Member]
Current portion:
Total current portion		$ 11,192

Due to_from Related Party (De32

Due to/from Related Party (Details Textual) - USD ($)	Feb. 09, 2017	Jan. 24, 2017	Jan. 18, 2017	Jan. 12, 2017	Dec. 31, 2014	Aug. 31, 2014	Dec. 31, 2013	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Due to/from Related Party (Textual)
Issuance of unsecured promissory notes	$ (30,000)	$ (50,000)	$ (20,000)	$ (35,000)
Balance of accrued interest										$ 22,108
Related party loans								$ 135,000	$ 74,000
Repayment of related party loans								11,192	3,968
Interest accrued								$ 27,410		$ 22,108
Sale of stock price per share								$ 0.0001		$ 0.0001
Amount payable								$ 438,057		$ 311,792
Dr. Michael Dent [Member]
Due to/from Related Party (Textual)
Issuance of unsecured promissory notes						$ 175,000		135,000
Interest rate						0.00%
Increased on unsecured note payable					$ 750,000		$ 500,000	10
Maturity date					Dec. 31, 2017
Balance of accrued interest								$ 7,761	3,617
Maturity date, description								During January 2017, the note was again amended to extend the maturity date until December 31, 2018.
Direct obligations paid									$ 25,000
MedOffice Direct (MOD) [Member]
Due to/from Related Party (Textual)
Amount payable										11,192
Rent paid for office space								$ 2,040
Additional amount towards future rent								11,348
Amount paid to agreement and prepaid								$ 6,120
Direct obligations paid										13,808
2017 DMD Notes [Member]
Due to/from Related Party (Textual)
Interest rate								10.00%
Interest accrued								$ 2,458		$ 0
Borrowing unsecured promissory note								$ 135,000

Notes Payable Including Conve33

Notes Payable Including Convertible Notes (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Notes Payable Including Convertible Notes [Abstract]
Convertible notes payable	$ 550,206	$ 485,668
Note payable, New Everbank Lease (Capital leases)	53,515	58,102
Total notes payable	603,721	543,770
Less: convertible notes payable, current portion	(550,206)	(485,668)
Less: note payable, New Everbank Lease (Capital leases), current portion	18,348	18,348
Notes payable, bank loans and capital leases, long-term portion	$ 35,167	$ 39,754

Notes Payable Including Conve34

Notes Payable Including Convertible Notes (Details 1)	Mar. 31, 2017USD ($)
Notes Payable Including Convertible Notes [Abstract]
Original issue discount	$ 50,000
Warrants	111,479
Embedded conversion feature	161,479
Convertible note	227,042
Face value of convertible note	$ 550,000

Notes Payable Including Conve35

Notes Payable Including Convertible Notes (Details 2)	Dec. 31, 2016USD ($)
Notes Payable Including Convertible Notes [Abstract]
2017 (April to December)	$ 13,761
2,018	18,348
2,019	18,348
2,020	3,058
2,021
Total	$ 53,515

Notes Payable Including Conve36

Notes Payable Including Convertible Notes (Details Textual) - USD ($)	Jul. 07, 2016	Feb. 28, 2017	Mar. 31, 2015	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Notes payable including convertible notes (Textual)
Convertible secured promissory note face value				$ 550,000
Allocated to warrants				111,479
Convertible note				227,042
Note payable - capital leases				35,167		$ 39,754
Note payable - capital leases payments				4,587	$ 4,587
Notes payable - bank loan repayments					11,121
Embedded conversion feature				161,479
Original issue discount				50,000
Everbank [Member]
Notes payable including convertible notes (Textual)
Note payable - capital leases monthly payment			$ 1,529
Note payable - capital leases expiration date			Mar. 31, 2020
Note payable - capital leases				$ 53,515
Note payable - capital leases terms			60 months
Warrant [Member]
Notes payable including convertible notes (Textual)
Risk-free interest rate				1.89%
Expected life (in years)				5 years
Expected volatility rate				40.00%
Expected dividend yield				$ 0
HLKD [Member]
Notes payable including convertible notes (Textual)
Convertible secured promissory note face value						600,000
Convertible secured promissory note maturity date, description				The Company expects to repay its outstanding convertible notes, of which $550,000 face value matures on July 7, 2017 and $50,000 on July 11, 2017, from outside funding sources,
Net proceeds from issuance of convertible notes						$ 475,000
$550k Note [Member]
Notes payable including convertible notes (Textual)
Percentage of fixed convertible secured promissory note	6.00%
Convertible secured promissory note face value	$ 550,000
Convertible secured promissory note maturity date	Apr. 11, 2017
Convertible secured promissory note maturity date, description		The holder of the $550k Note agreed to extend the maturity date of the $550k Note until July 7, 2017.
Warrant to purchase of common stock exercise price	$ 0.09	$ 0.15
Net proceeds from issuance of convertible notes	$ 500,000
Convertible secured promissory note original issue discount	$ 50,000			$ 49,794
Risk-free interest rate	0.97%
Expected life	5 years
Volatility	40.00%
Expected dividend yield	0.00%
Allocated to warrants	$ 111,479
Convertible note	$ 388,521
Amortization expense				$ 72,044	0
Note convertible into common shares				6,875,000
Risk-free interest rate		1.89%
Expected life (in years)		5 years
Expected volatility rate		40.00%
Expected dividend yield		$ 0
Warrant terms	5 years	5 years
Warrant to purchase of common stock, shares	6,111,111	500,000
Fair value of warrants calculated using Black-Scholes pricing model	$ 157,812	$ 7,506
Embedded conversion feature	161,479
Original issue discount	$ 500,000
$550k Note [Member] | HLKD [Member]
Notes payable including convertible notes (Textual)
Convertible secured promissory note maturity date, description		The holder of the $550k Note agreed to extend the maturity date until July 7, 2017.
Warrant to purchase of common stock exercise price		$ 0.15
Common stock fixed price per share		$ 0.08
Warrant terms		5 years
Warrant to purchase of common stock, shares		500,000
$50k Note [Member]
Notes payable including convertible notes (Textual)
Percentage of fixed convertible secured promissory note	10.00%
Convertible secured promissory note face value	$ 50,000
Convertible secured promissory note maturity date	Jul. 11, 2017
Common stock fixed price per share	$ 0.10
Convertible note	$ 50,000
Note convertible into common shares				500,000
Interest expense				$ 9,370	$ 0

Shareholders' Deficit (Details)

Shareholders' Deficit (Details) - Stock Warrants [Member]	3 Months Ended
	Mar. 31, 2017$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at beginning of the period | shares	10,576,389
Granted during the period | shares	7,500,000
Exercised during the period | shares
Terminated during the period | shares
Outstanding at end of the period | shares	18,076,389
Exercisable at end of the period | shares	18,076,389
Weighted Average Exercise Price, Outstanding at beginning of the period | $ / shares	$ 0.08
Weighted Average Exercise Price, Granted during the period | $ / shares	0.41
Weighted Average Exercise Price, Exercised during the period | $ / shares
Weighted Average Exercise Price, Terminated during the period | $ / shares
Weighted Average Exercise Price, Outstanding at end of the period | $ / shares	0.22
Weighted Average Exercise Price, Exercisable at end of the period | $ / shares	$ 0.22
Weighted average remaining life	4 years 10 months 24 days

Shareholders' Deficit (Details

Shareholders' Deficit (Details 1) - Warrant [Member]	3 Months Ended
	Mar. 31, 2017$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants/Options Outstanding, Number Outstanding | shares	18,076,389
Warrants/Options Outstanding, Weighted - Average Remaining Contractual Life (years)	4 years 10 months 24 days
Warrants/Options Outstanding, Weighted Average Exercise Price	$ 0.22
Warrants/Options Exercisable, Number Exercisable | shares	8,388,889
Warrants/Options Exercisable,Weighted Average Exercise Price	$ 0.22
0.05 to 0.09 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants/Options Outstanding, Number Outstanding | shares	8,388,889
Warrants/Options Outstanding, Weighted - Average Remaining Contractual Life (years)	5 years 1 month 6 days
Warrants/Options Outstanding, Weighted Average Exercise Price	$ 0.08
Warrants/Options Exercisable, Number Exercisable | shares	8,388,889
Warrants/Options Exercisable,Weighted Average Exercise Price	$ 0.08
0.10 to 0.15 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants/Options Outstanding, Number Outstanding | shares	2,687,500
Warrants/Options Outstanding, Weighted - Average Remaining Contractual Life (years)	4 years 4 months 24 days
Warrants/Options Outstanding, Weighted Average Exercise Price	$ 0.11
Warrants/Options Exercisable, Number Exercisable | shares	2,687,500
Warrants/Options Exercisable,Weighted Average Exercise Price	$ 0.11
0.25 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Prices	$ 0.25
Warrants/Options Outstanding, Number Outstanding | shares	4,000,000
Warrants/Options Outstanding, Weighted - Average Remaining Contractual Life (years)	5 years
Warrants/Options Outstanding, Weighted Average Exercise Price	$ 0.25
Warrants/Options Exercisable, Number Exercisable | shares	4,000,000
Warrants/Options Exercisable,Weighted Average Exercise Price	$ 0.25
0.50 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Prices	$ 0.50
Warrants/Options Outstanding, Number Outstanding | shares	2,000,000
Warrants/Options Outstanding, Weighted - Average Remaining Contractual Life (years)	5 years
Warrants/Options Outstanding, Weighted Average Exercise Price	$ 0.50
Warrants/Options Exercisable, Number Exercisable | shares	2,000,000
Warrants/Options Exercisable,Weighted Average Exercise Price	$ 0.50
1.00 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Prices	$ 1
Warrants/Options Outstanding, Number Outstanding | shares	1,000,000
Warrants/Options Outstanding, Weighted - Average Remaining Contractual Life (years)	5 years
Warrants/Options Outstanding, Weighted Average Exercise Price	$ 1
Warrants/Options Exercisable, Number Exercisable | shares	1,000,000
Warrants/Options Exercisable,Weighted Average Exercise Price	$ 1
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Prices	1
Maximum [Member] | 0.05 to 0.09 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Prices	0.09
Maximum [Member] | 0.10 to 0.15 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Prices	0.15
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Prices	0.05
Minimum [Member] | 0.05 to 0.09 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Prices	0.05
Minimum [Member] | 0.10 to 0.15 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants Outstanding, Exercise Prices	$ 0.10

Shareholders' Deficit (Detail39

Shareholders' Deficit (Details 2) - EIP [Member]	3 Months Ended
	Mar. 31, 2017$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at beginning of the period	1,552,500
Granted during the period
Terminated during the period	(85,000)
Outstanding at end of the period	1,467,500
Shares vested at period-end	807,500
Weighted average grant date fair value of shares granted during the period | $ / shares
Aggregate grant date fair value of shares granted during the period
Shares available for grant pursuant to EIP at period-end	11,686,184

Shareholders' Deficit (Detail40

Shareholders' Deficit (Details 3) - EIP [Member]	3 Months Ended
	Mar. 31, 2017$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested at January 1, 2017 | shares	940,000
Granted | shares
Vested | shares	(207,500)
Forfeited | shares	(85,000)
Nonvested at March 31, 2017 | shares	647,500
Weighted Average Grant Date Fair Value, Nonvested at January 1, 2017 | $ / shares	$ 0.04
Weighted Average Grant Date Fair Value, Granted | $ / shares
Weighted Average Grant Date Fair Value, Vested | $ / shares	0.04
Weighted Average Grant Date Fair Value, Forfeited | $ / shares	0.04
Weighted Average Grant Date Fair Value, Nonvested at March 31, 2017 | $ / shares	$ 0.04

Shareholders' Deficit (Detail41

Shareholders' Deficit (Details 4) - Employee Stock Options [Member]	3 Months Ended
	Mar. 31, 2017$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at beginning of the period	2,349,996
Granted during the period
Exercised during the period
Terminated during the period
Outstanding at end of the period	2,349,996
Weighted Average Exercise Price, Outstanding at beginning of the period | $ / shares	$ 0.12
Weighted Average Exercise Price, Granted during the period | $ / shares
Weighted Average Exercise Price, Exercised during the period | $ / shares
Weighted Average Exercise Price, Terminated during the period | $ / shares
Weighted Average Exercise Price, Outstanding at end of the period | $ / shares	$ 0.12
Options exercisable at period-end	100,000
Weighted average remaining life (in years)	9 years 4 months 24 days
Weighted average grant date fair value of options granted during the period | $ / shares
Options available for grant at period-end	11,601,184

Shareholders' Deficit (Detail42

Shareholders' Deficit (Details 5) - Stock options [Member]	3 Months Ended
	Mar. 31, 2017$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants/Options Outstanding, Number Outstanding | shares	2,349,996
Warrants/Options Outstanding, Weighted - Average Remaining Contractual Life (years)	9 years 4 months 24 days
Warrants/Options Outstanding, Weighted Average Exercise Price	$ 0.12
Warrants/Options Exercisable, Number Exercisable | shares	100,000
Warrants/Options Exercisable,Weighted Average Exercise Price	$ 0.08
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding, Exercise Prices	0.20
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding, Exercise Prices	0.08
Exercise price 0.08 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding, Exercise Prices	$ 0.08
Warrants/Options Outstanding, Number Outstanding | shares	1,600,000
Warrants/Options Outstanding, Weighted - Average Remaining Contractual Life (years)	9 years 3 months 18 days
Warrants/Options Outstanding, Weighted Average Exercise Price	$ 0.08
Warrants/Options Exercisable, Number Exercisable | shares	100,000
Warrants/Options Exercisable,Weighted Average Exercise Price	$ 0.08
Exercise price 0.20 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding, Exercise Prices	$ 0.20
Warrants/Options Outstanding, Number Outstanding | shares	749,996
Warrants/Options Outstanding, Weighted - Average Remaining Contractual Life (years)	9 years 8 months 12 days
Warrants/Options Outstanding, Weighted Average Exercise Price	$ 0.20
Warrants/Options Exercisable, Number Exercisable | shares
Warrants/Options Exercisable,Weighted Average Exercise Price

Shareholders' Deficit (Detail43

Shareholders' Deficit (Details 6) - Employee Stock Option [Member]	3 Months Ended
	Mar. 31, 2017$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested at January 1, 2017 | shares	2,249,996
Granted | shares
Vested | shares
Forfeited | shares
Nonvested at March 31, 2017 | shares	2,249,996
Weighted Average Grant Date Fair Value, Nonvested at January 1, 2017 | $ / shares	$ 0.12
Weighted Average Grant Date Fair Value, Granted | $ / shares
Weighted Average Grant Date Fair Value, Vested | $ / shares
Weighted Average Grant Date Fair Value, Forfeited | $ / shares
Weighted Average Grant Date Fair Value, Nonvested at March 31, 2017 | $ / shares	$ 0.12

Shareholders' Deficit (Detail44

Shareholders' Deficit (Details Textual) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
	Feb. 28, 2017	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Shareholders' Deficit (Textual)
Fair value of warrant		$ 7,506
Warrant [Member]
Shareholders' Deficit (Textual)
Issued warrants		7,500,000
Risk-free interest rate, Minimum		1.89%
Risk-free interest rate, Maximum		1.95%
Expected life (in years)		5 years
Expected volatility rate		40.00%
Expected dividend yield		$ 0
Aggregate grant date fair value of warrants issued		$ 64,141
Beneficial ownership limitation, Description		The warrant has a "cashless" exercise provision and a 9.99% beneficial ownership limitation.
Employee Stock Option [Member]
Shareholders' Deficit (Textual)
Grantes shares of common stock		11,601,184
Shares vested at period-end
Grants per share			$ 0.05
Employee Equity Incentive Plan [Member]
Shareholders' Deficit (Textual)
Grantes shares of common stock		1,467,500	1,515,000	1,552,500
Shares vested at period-end		207,500	(600,000)	0
Common stock issued for services, shares		15,503,680
Unrecognized stock compensation		$ 47,490
Stock based compensation recognized for grants		$ 3,150	$ 3,030
Aggregate grant date fair value of shares granted during the period		0	60,600
Common Stock [Member]
Shareholders' Deficit (Textual)
Sale of common stock	$ 210,000
Sale of stock, shares	2,100,000
Sale of stock, per share	$ 0.10
Recognized expenses		$ 8,903
Common stock issued for services, shares		171,400		80,643
Common Stock [Member] | January 1, 2016 Equity Incentive Plan [Member]
Shareholders' Deficit (Textual)
Grantes shares of common stock		1,515,000
Shares vested at period-end		600,000
straight-line basis over a period		4 years
Grants per share		$ 0.05

Commitments and Contingencies45

Commitments and Contingencies (Details)	Mar. 31, 2017USD ($)
Commitments and Contingencies [Abstract]
2017 (April to December)	$ 198,320
2,018	267,180
2,019	273,856
2,020	162,055
2,021
Total	$ 901,411

Commitments and Contingencies46

Commitments and Contingencies (Details Textual)	3 Months Ended
	Mar. 31, 2017USD ($)ft²Segments	Mar. 31, 2016USD ($)
Commitments and Contingencies (Textual)
Operating leases future minimum payments	$ 198,320
Lease expense, total	$ 61,760	$ 91,856
Description of lease agreement	The agreements generally call for a fixed salary at the beginning of the contract with a transaction to performance based pay later in the contract. The contracts expire at various times between 2016 and 2019, with early termination available upon a notice period of 30-90 days during which compensation is paid to the physician but NWC has no further severance obligation.
Operating Lease [Member]
Commitments and Contingencies (Textual)
Number of real estate leases | Segments	2
Operating Lease [Member] | Naples, Florida [Member]
Commitments and Contingencies (Textual)
Lease beginning date	Aug. 1, 2013
Lease expiration date	Jul. 31, 2020
Area of leasing property | ft²	6,901
Operating leases future minimum payments	$ 251,287
Medical Equipment [Member] | Operating Lease [Member]
Commitments and Contingencies (Textual)
Area of leasing property | ft²	361
Operating leases future minimum payments	$ 13,140
MOD [Member]
Commitments and Contingencies (Textual)
Rent paid for office space	2,040
Payment under lease agreement	6,120
Additional amount towards future rent	$ 11,348
Description of lease agreement	The agreement may be terminated by either party with 30 days' written notice.

Segment Reporting (Details)

Segment Reporting (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Revenue
Patient service revenue, net	$ 476,118	$ 513,567
Medicare incentives
Total revenue	476,118	513,567
Operating Expenses
Salaries and benefits	467,874	340,423
General and administrative	390,026	315,299
Depreciation and amortization	5,708	5,083
Total Operating Expenses	863,608	660,805
Loss from operations	(387,490)	(147,238)
Other Segment Information
Interest expense	17,587	4,998
Amortization of original issue and debt discounts on convertible notes	(72,044)
Identifiable assets	356,522		$ 329,511
NWC [Member]
Revenue
Patient service revenue, net	476,118	513,567
Medicare incentives
Total revenue	476,118	513,567
Operating Expenses
Salaries and benefits	344,954	304,805
General and administrative	177,333	268,906
Depreciation and amortization	5,655	5,083
Total Operating Expenses	527,942	578,794
Loss from operations	(51,824)	(65,227)
Other Segment Information
Interest expense	5,760	4,998
Amortization of original issue and debt discounts on convertible notes
Identifiable assets	248,255		240,115
HLKD [Member]
Revenue
Patient service revenue, net
Medicare incentives
Total revenue
Operating Expenses
Salaries and benefits	122,920	35,618
General and administrative	212,693	46,393
Depreciation and amortization	53
Total Operating Expenses	335,666	82,011
Loss from operations	(335,666)	(82,011)
Other Segment Information
Interest expense	11,827
Amortization of original issue and debt discounts on convertible notes	72,044
Identifiable assets	$ 108,267		$ 89,396

Segment Reporting (Details Text

Segment Reporting (Details Textual)	3 Months Ended
	Mar. 31, 2017Segments
Segment Reporting (Textual)
Number of reportable segments	2

Subsequent Events (Details)

Subsequent Events (Details)	Apr. 30, 2017USD ($)Investors$ / sharesshares	Apr. 01, 2017USD ($)	Mar. 31, 2017shares
Subsequent Event (Textual)
Sale of common stock shares | shares			2,100,000
Subsequent Events [Member]
Subsequent Event (Textual)
Sale of common stock shares | shares	1,850,000
Proceeds from the sale of common stock | $	$ 185,000
Shares issued share price | $ / shares	$ 0.10
Number of investors | Investors	5
Subsequent Events [Member] | MOD [Member]
Subsequent Event (Textual)
Sales and marketing, semi-annual fee | $		$ 25,000
Term of marketing agreement		3 years