Reliance Global (RELI) 10-Q/A 18 May 23 2022 Q2 Quarterly report (amended) Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2022	Aug. 15, 2022
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	Reliance Global Group, Inc. (the “Company”) filed its Quarterly Report on Form 10-Q for the quarter ended June 30, 2022, with the Securities and Exchange Commission (“SEC”) on August 15, 2022 (the “Original Form 10-Q”). This Amendment No. 1 on Form 10-Q/A (“Amendment No. 1” or “Form 10-Q/A”) is being filed to:
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2022
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	001-40020
Entity Registrant Name	RELIANCE GLOBAL GROUP, INC.
Entity Central Index Key	0001812727
Entity Tax Identification Number	46-3390293
Entity Incorporation, State or Country Code	FL
Entity Address, Address Line One	300 Blvd. of the Americas
Entity Address, Address Line Two	Suite 105
Entity Address, City or Town	Lakewood
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	08701
City Area Code	732
Local Phone Number	380-4600
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,097,138
Common Stock [Member]
Title of 12(b) Security	Common Stock
Trading Symbol	RELI
Security Exchange Name	NASDAQ
Series A Warrants [Member]
Title of 12(b) Security	Series A Warrants
Trading Symbol	RELIW
Security Exchange Name	NASDAQ

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Current assets:
Cash	$ 2,979,769	$ 4,136,180
Restricted cash	1,417,635	484,542
Accounts receivable	1,072,294	1,024,831
Accounts receivable, related parties	54,414	7,131
Prepaid expense and other current assets	576,691	2,328,817
Total current assets	6,100,803	7,981,501
Property and equipment, net	164,017	130,359
Right-of-use assets	1,421,474	1,067,734
Investment in NSURE, Inc.	1,350,000	1,350,000
Intangibles, net	14,751,751	7,078,900
Goodwill	33,486,107	10,050,277
Other non-current assets	23,284	16,792
Total assets	57,297,436	27,675,563
Current liabilities:
Accounts payable and other accrued liabilities	1,051,333	2,759,160
Chargeback reserve	1,559,541
Other payables	1,333,484	81,500
Short term Financing Agreements	376,647
Current portion of long-term debt	936,263	913,920
Current portion of leases payable	528,902	276,009
Earn-out liability, current portion	3,683,596	3,297,855
Warrant commitment		37,652,808
Total current liabilities	9,469,766	44,981,252
Loans payable, related parties, less current portion	332,225	353,766
Long term debt, less current portion	12,935,649	7,085,325
Leases payable, less current portion	930,623	805,326
Earn-out liability, less current portion	673,837	516,023
Warrant liabilities	11,026,893
Total liabilities	35,368,993	53,741,692
Stockholders’ equity (deficit):
Preferred stock, $0.086 par value; 750,000,000 shares authorized and 9,076 and 0 issued and outstanding as of June 30, 2022 and December 31, 2021, respectively	781
Common stock, $0.086 par value; 133,333,333 shares authorized and 974,268 and 730,407 issued and outstanding as of June 30, 2022 and December 31, 2021, respectively	83,787	62,815
Additional paid-in capital	35,466,329	27,329,201
Stock subscription receivable		(20,000,000)
Accumulated deficit	(13,622,454)	(33,458,145)
Total stockholders’ equity (deficit)	21,928,443	(26,066,129)
Total liabilities and stockholders’ equity (deficit)	$ 57,297,436	$ 27,675,563

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.086	$ 0.086
Preferred stock, shares authorized	750,000,000	750,000,000
Preferred stock, shares issued	9,076	0
Preferred stock, shares outstanding	9,076	0
Common stock, par value	$ 0.086	$ 0.086
Common stock, shares authorized	133,333,333	133,333,333
Common stock, shares, issued	974,268	730,407
Common stock, shares, outstanding	974,268	730,407

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Revenue
Commission income	$ 4,207,126	$ 2,190,847	$ 8,442,907	$ 4,514,577
Total revenue	4,207,126	2,190,847	8,442,907	4,514,577
Operating expenses
Commission expense	850,128	558,271	1,754,283	1,087,743
Salaries and wages	2,176,792	1,110,629	4,258,967	2,029,174
General and administrative expenses	1,759,217	1,202,350	4,212,287	2,206,751
Marketing and advertising	609,383	55,021	1,196,405	78,100
Depreciation and amortization	756,403	369,366	1,363,928	702,454
Total operating expenses	6,151,923	3,295,637	12,785,870	6,104,222
Loss from operations	(1,944,797)	(1,104,790)	(4,342,963)	(1,589,645)
Other income (expense)
Other expense, net	(192,763)	(172,096)	(300,560)	(301,167)
Recognition and change in fair value of warrant liabilities	12,633,251		24,479,215
Total other income (expense)	12,440,488	(172,096)	24,178,655	(301,167)
Net income (loss)	$ 10,495,691	$ (1,276,886)	$ 19,835,692	$ (1,890,812)
Basic earnings (loss) per share	$ 9.82	$ (1.75)	$ 12.59	$ (3.06)
Diluted earnings (loss) per share	$ 8.61	$ (1.75)	$ (12.84)	$ (3.06)
Weighted average number of shares outstanding - Basic	1,069,157	728,966	1,025,108	617,316
Weighted average number of shares outstanding - Diluted	1,219,224	728,966	1,068,236	617,316

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Common stock issuable [Member]	Additional Paid-in Capital [Member]	Subscription receivable [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020	$ 33,912	$ 24,315	$ 340,000	$ 11,898,441		$ (12,359,680)	$ (63,012)
Beginning balance, shares at Dec. 31, 2020	395,640	282,735	1,556
Share based compensation				246,966			246,966
Shares issued due to public offering, net of offering costs of $1,672,852		$ 10,320		9,098,828			9,109,148
Beginning balance, shares		120,000
Net loss						(613,926)	(613,926)
Shares issued for services		$ 86		90,964			91,050
Beginning balance, shares		1,000
Over-allotment shares from offering, net of offering costs of $250,928		$ 1,548		1,364,825			1,366,373
Beginning balance, shares		18,000
Warrants sold during public offering at quoted price				20,700			20,700
Shares issued due to conversion of preferred stock	$ (33,812)	$ 22,618		11,194
Beginning balance, shares	(394,493)	262,995
Shares issued due to conversion of debt		$ 3,631		3,796,369			3,800,000
Beginning balance, shares		42,222
Rounding shares related to initial public offering
Beginning balance, shares		126
Shares issued pursuant to software purchase		$ 134	$ (340,000)	339,866
Beginning balance, shares		1,556	(1,556)
Ending balance, value at Mar. 31, 2021	$ 100	$ 62,652		26,868,153		(12,973,606)	13,957,299
Beginning balance, shares at Mar. 31, 2021	1,147	728,634
Beginning balance, value at Dec. 31, 2020	$ 33,912	$ 24,315	$ 340,000	11,898,441		(12,359,680)	(63,012)
Beginning balance, shares at Dec. 31, 2020	395,640	282,735	1,556
Net loss							(1,890,812)
Ending balance, value at Jun. 30, 2021	$ 100	$ 62,738		27,101,199		(14,250,492)	12,913,545
Beginning balance, shares at Jun. 30, 2021	1,167	729,629
Beginning balance, value at Mar. 31, 2021	$ 100	$ 62,652		26,868,153		(12,973,606)	13,957,299
Beginning balance, shares at Mar. 31, 2021	1,147	728,634
Share based compensation				183,132			183,132
Shares issued pursuant to acquisition of Kush		$ 86		49,915			50,000
Beginning balance, shares		995
Net loss						(1,276,886)	(1,276,886)
Rounding shares related to initial public offering
Beginning balance, shares	20
Ending balance, value at Jun. 30, 2021	$ 100	$ 62,738		27,101,199		(14,250,492)	12,913,545
Beginning balance, shares at Jun. 30, 2021	1,167	729,629
Beginning balance, value at Dec. 31, 2021		$ 62,815		27,329,201	(20,000,000)	(33,458,145)	(26,066,129)
Beginning balance, shares at Dec. 31, 2021		730,407
Share based compensation				739,960			739,960
Shares issued due to public offering, net of offering costs of $1,672,852	$ 781	$ 15,313		(16,043)	20,000,000		20,000,051
Beginning balance, shares	9,076	178,059
Shares issued pursuant to acquisition of Kush		$ 3,475		4,759,976			4,763,451
Beginning balance, shares		40,402
Exercise of Series A warrants		$ 2,150		2,472,850			2,475,000
Exercise of Series A warrants, shares		25,000
Issuance of prefunded Series C Warrants in exchange for common shares		$ (18,788)		18,788
Issuance of prefunded Series C Warrants in exchange for common shares, shares		(218,462)
Shares issued for vested stock awards		$ 34		(34)
Shares issued for vested stock awards, shares		400
Net loss						9,340,000	9,340,000
Ending balance, value at Mar. 31, 2022	$ 781	$ 64,999		35,304,698		(24,118,145)	11,252,333
Beginning balance, shares at Mar. 31, 2022	9,076	755,806
Beginning balance, value at Dec. 31, 2021		$ 62,815		27,329,201	(20,000,000)	(33,458,145)	(26,066,129)
Beginning balance, shares at Dec. 31, 2021		730,407
Shares issued due to public offering, net of offering costs of $1,672,852		$ 178,200
Net loss							19,835,692
Ending balance, value at Jun. 30, 2022	$ 781	$ 83,787		35,466,329		(13,622,454)	21,928,443
Beginning balance, shares at Jun. 30, 2022	9,076	974,268
Beginning balance, value at Mar. 31, 2022	$ 781	$ 64,999		35,304,698		(24,118,145)	11,252,333
Beginning balance, shares at Mar. 31, 2022	9,076	755,806
Share based compensation				179,083			179,083
Net loss						10,495,691	10,495,691
Exercise of Series C warrants into common shares		$ 18,788		(17,452)			1,336
Exercise of Series C warrants into common shares, shares		218,462
Ending balance, value at Jun. 30, 2022	$ 781	$ 83,787		$ 35,466,329		$ (13,622,454)	$ 21,928,443
Beginning balance, shares at Jun. 30, 2022	9,076	974,268

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Stockholders' Equity (Deficit) (Unaudited) (Parenthetical)	3 Months Ended
	Mar. 31, 2021 USD ($)
Subsidiary, Sale of Stock [Line Items]
Payments of stock issuance costs	$ 1,672,852
Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Payments of stock issuance costs	$ 250,928

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Cash flows from operating activities:
Net income (loss)	$ 19,835,692	$ (1,890,812)
Adjustment to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	1,363,928	702,454
Amortization of debt issuance costs and accretion of debt discount	18,291	20,206
Non-cash lease expense	24,450	1,534
Stock compensation expense	919,043	521,148
Earn-out fair value and write-off adjustments	354,963
Recognition and change in fair value of warrant liabilities	(24,479,215)
Change in operating assets and liabilities:
Accounts payables and other accrued liabilities	(1,711,287)	(805,092)
Accounts receivable	45,122	75,212
Accounts receivable, related parties	(47,283)	(7,131)
Other payables	126,984
Charge back reserve	75,068
Other non-current assets	(6,492)	(18,035)
Prepaid expense and other current assets	2,169,325	(92,736)
Net cash used in operating activities	(1,311,411)	(1,493,252)
Cash flows from investing activities:
Purchase of property and equipment	(20,989)
Business acquisitions, net of cash acquired	(24,138,750)	(1,608,586)
Purchase of intangibles	(466,190)	(152,990)
Net cash used in investing activities	(24,625,929)	(1,761,576)
Cash flows from financing activities:
Principal repayments of debt	(447,908)	(432,833)
Proceeds from loan for business acquisition	6,520,000
Payment of debt issuance costs	(214,257)
Payments on earn-out liabilities	(411,408)
Proceeds from loans payable, related parties		2,931
Payments of loans payable, related parties	(21,541)	(508,307)
Proceeds from exercise of warrants into common stock	2,476,336
Repayments on short-term financing	(40,552)
Net proceeds from private placement issuance of shares and warrants	17,853,351
Issuance of common stock		10,496,221
Net cash provided by financing activities	25,714,021	9,558,012
Net (decrease) increase in cash and restricted cash	(223,319)	6,303,184
Cash and restricted cash at beginning of period	4,620,722	529,581
Cash and restricted cash at end of period	4,397,403	6,832,765
Supplemental disclosure of cash and non-cash investing and financing transactions:
Issuance of Series D Warrants	6,930,335
Issuance of placement agent warrants	1,525,923
Prepaid insurance acquired through short-term financing	417,199
Conversion of preferred stock into common stock		339,264
Cash paid for interest	218,528	350,175
Conversion of debt into equity		3,800,000
Common stock issued pursuant to acquisition	4,763,451	50,000
Common stock issued in lieu of services		91,050
Issuance of common stock pursuant to the purchase of software		340,000
Acquisition of business deferred purchase price	1,125,000	0
Lease assets acquired in exchange for lease liabilities	$ 223,922	$ 861,443

SUMMARY OF BUSINESS AND SIGNIFI

SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES	NOTE 1. SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES Reliance Global Group, Inc., formerly known as Ethos Media Network, Inc. (“RELI”, “Reliance”, or the “Company”) incorporated in Florida on August 2, 2013. Basis of Presentation and Principles of Consolidation The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) for interim financial information and with the instructions for Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of recurring accruals) necessary for a fair presentation have been included. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the notes thereto, set forth in the Company’s annual report on Form 10-K for the year ended December 31, 2021. The accompanying unaudited condensed consolidated financial statements include the accounts of Reliance Global Group, Inc. and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. Restatement of Previously Issued Financial Statements Subsequent to the Company’s filing of its Quarterly Report on Form 10-Q for the quarter ended June 30, 2022, with the Securities and Exchange Commission on August 15, 2022, the Company performed an evaluation of its accounting in connection with the calculations of its basic Earnings Per Share (“EPS”) and diluted EPS for the three and six month periods ended June 30, 2022, which concluded on May 12, 2023, and identified errors in such calculations. The errors resulted from improper application of sequencing rules, a miscalculation of the numerator used in the determination of diluted EPS, and a miscalculation of the denominator used in the determination of weighted average shares outstanding for both basic EPS and diluted EPS, and the Company determined that the errors required adjustments of the previously issued financial statements for the three and six months ended June 30, 2022. Accordingly, the Company restates its consolidated financial statements for the identified periods in this Form 10-Q/A as outlined further below and in Note 7 Earnings (Loss) Per Share. The following table sets forth the effects of the adjustments on affected items within the Company’s previously reported consolidated statements of operations for the three months ended June 30, 2022, and includes an increase to basic earnings per share in the amount of $ 1.42 10.11 180,062 180,062 SCHEDULE OF PREVIOUSLY REPORTED CONSOLIDATED STATEMENTS OF OPERATIONS Three Months Ended June 30, 2022 As Reported Adjustment As Corrected Basic earnings (loss) per share 8.40 1.42 9.82 Diluted earnings (loss) per share (1.50 ) 10.11 8.61 Weighted average number of shares outstanding – Basic 1,249,219 (180,062 ) 1,069,157 Weighted average number of shares outstanding - Diluted 1,399,286 (180,062 ) 1,219,224 The following table sets forth the effects of the adjustments on affected items within the Company’s previously reported consolidated statements of operations for the six months ended June 30, 2022, and includes an increase to basic earnings per share in the amount of $ 1.34 3.99 124,111 274,080 Six Months Ended June 30, 2022 As Reported Adjustment As Corrected Basic earnings (loss) per share 11.25 1.34 12.59 Diluted earnings (loss) per share (8.85 ) (3.99 ) (12.84 ) Weighted average number of shares outstanding – Basic 1,149,219 (124,111 ) 1,025,108 Weighted average number of shares outstanding - Diluted 1,342,315 (274,080 ) 1,068,236 Additionally, please refer to Note 7. Earnings (Loss) Per Share Liquidity As of June 30, 2022, the Company’s reported cash and restricted cash aggregated balance was approximately $ 4,397,000 6,101,000 9,470,000 3,369,000 21,928,000 4,343,000 24,479,000 19,836,000 1,311,000 17,853,000 Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosures in the financial statements and accompanying notes. Management bases its estimates on historical experience and on assumptions believed to be reasonable under the circumstances. Actual results could differ materially from those estimates. Cash and Restricted Cash Cash and restricted cash reported on our Condensed Consolidated Balance Sheets are reconciled to the total shown on our Condensed Consolidated Statements of Cash Flows as follows: SCHEDULE OF RESTRICTED CASH IN STATEMENT OF CASH FLOW June 30, 2022 June 30, 2021 Cash $ 2,979,769 $ 6,348,415 Restricted cash 1,417,635 484,350 Total cash and restricted cash $ 4,397,404 $ 6,832,765 Fair Value of Financial Instruments Level 1 — Observable inputs reflecting quoted prices (unadjusted) in active markets for identical assets and liabilities; Level 2 — Inputs other than quoted prices in active markets for identical assets and liabilities that are observable either directly or indirectly for substantially the full term of the asset or liability; and Level 3 — Unobservable inputs for the asset or liability, which include management’s own assumption about the assumptions market participants would use in pricing the asset or liability, including assumptions about risk. Warrant Liabilities: SCHEDULE OF FAIR VALUE OF WARRANT COMMITMENT June 30, 2022 December 31, 2021 Stock price $ 2.11 $ 6.44 Volatility 105 % 90 % Time to expiry 4.51 5 Dividend yield 0 % 0 % Risk free rate 3.00 % 1.10 % The following reconciles fair value of the liability classified warrants: SCHEDULE OF RECONCILES WARRANT COMMITMENT Series B Warrant Commitment Series B warrant liabilities Placement agent warrants Total Three and Six Months ended June 30, 2022 Series B Warrant Commitment Series B warrant liabilities Placement agent warrants Total Beginning balance $ 37,652,808 $ - $ - $ 37,652,808 Initial recognition - 55,061,119 1,525,923 56,587,042 Unrealized (gain) loss 17,408,311 (31,980,437 ) (946,461 ) (15,518,587 ) Warrants exercised or transferred (55,061,119 ) (55,061,119 ) Ending balance, March 31, 2022 $ - $ 23,080,682 $ 579,462 $ 23,660,144 Unrealized gain - (12,322,737 ) (310,514 ) (12,633,251 ) Ending balance, June 30, 2022 - 10,757,945 268,948 11,026,893 Series B Warrant Commitment Total December 31, 2021 Series B Warrant Commitment Total Beginning balance $ - $ - Initial recognition 20,244,497 20,244,497 Unrealized gain 17,408,311 17,408,311 Ending balance $ 37,652,808 $ 37,652,808 Earn-out liabilities: SCHEDULE OF FAIR VALUE MEASUREMENTS June 30, 2022 December 31, 2021 Valuation technique Discounted cash flow Discounted cash flow Significant unobservable input Projected revenue and probability of achievement Projected revenue and probability of achievement The Company values its Level 3 earn-out liability related to the Barra Acquisition using a Monte Carlo simulation in a risk-neutral framework (a special case of the Income Approach). The following summarizes the significant unobservable inputs: SCHEDULE OF EARN OUT LIABILITY June 30, 2022 WACC Risk Premium: 14.6 % Volatility 50 % Credit Spread: 11 % Payment Delay (days) 90 % Risk free rate USD Yield Curve Discounting Convention: Mid-period Number of Iterations 100,000 Undiscounted remaining earn out payments are approximately $ 4,697,644 SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE June 30, 2022 December 31, 2021 Beginning balance – January 1 $ 3,813,878 $ 2,931,418 Acquisitions and Settlements JP Kush Acquisition - 1,694,166 Barra Acquisition 600,000 - CCS Write-off - (81,368 ) Altruis partial settlement (84,473 ) (452,236 ) Montana final settlement (326,935 ) - Period adjustments: Fair value changes and accretion included in earnings * 354,963 (278,102 ) Ending balance $ 4,357,433 $ 3,813,878 Less: Current portion (3,683,596 ) (3,297,855 ) Ending balance, less current portion 673,837 516,023 * Recorded as a reduction to general and administrative expenses Revenue Recognition The following table disaggregates the Company’s revenue by line of business, showing commissions earned: SCHEDULE OF DISAGGREGATION REVENUE Three Months ended June 30, 2022 Medical/Life Property and Casualty Total Regular EBS $ 184,851 $ - $ 184,851 USBA 12,319 - 12,319 CCS/UIS - 57,195 57,195 Montana 451,705 - 451,705 Fortman 357,334 205,804 563,138 Altruis 882,171 - 882,171 Kush 425,449 - 425,449 Medigap 1,359,976 - 1,359,976 Barra 69,925 200,397 270,322 $ 3,743,730 $ 463,396 $ 4,207,126 Six Months ended June 30, 2022 Medical/Life Property and Casualty Total Regular EBS $ 406,035 $ - $ 406,035 USBA 25,906 - 25,906 CCS/UIS - 101,077 101,077 Montana 958,426 - 958,426 Fortman 689,933 403,064 1,092,997 Altruis 2,187,043 - 2,187,043 Kush 864,040 - 864,040 Medigap 2,537,061 - 2,537,061 Barra 69,925 200,397 270,322 $ 7,738,369 $ 704,538 $ 8,442,907 Three Months ended June 30, 2021 Medical/Life Property and Casualty Total Regular EBS 207,201 - 207,201 USBA 15,395 - 15,395 CCS/UIS - 65,348 65,348 Montana 404,740 - 404,740 Fortman 276,634 226,337 502,971 Altruis 729,874 - 729,874 Kush 265,318 - 265,318 $ 1,899,162 $ 291,685 $ 2,190,847 Six Months ended June 30, 2021 Medical/Life Property and Casualty Total Regular EBS $ 416,195 $ - $ 416,195 USBA 27,620 - 27,620 CCS/UIS - 154,166 154,166 Montana 939,856 - 939,856 Fortman 526,435 434,109 960,544 Altruis 1,750,878 - 1,750,878 Kush 265,318 - 265,318 $ 3,926,302 $ 588,275 $ 4,514,577 The following, are customers representing 10 SCHEDULE OF CONCENTRATIONS OF REVENUES Insurance Carrier 2022 2021 For the three months ended June 30, Insurance Carrier 2022 2021 LTC Global 30 % - % Priority Health 20 % 31 % BlueCross BlueShield - % 28 % Insurance Carrier 2022 2021 For the six months ended June 30, Insurance Carrier 2022 2021 BlueCross BlueShield 10 % 25 % Priority Health 25 % 33 % LTC Global 28 % - % No other single Customer accounted for more than 10 Income Taxes The Company recorded no income tax expense for the three and six months ended June 30, 2022 and 2021 because the estimated annual effective tax rate was zero. In determining the estimated annual effective income tax rate, the Company analyzes various factors, including projections of the Company’s annual earnings and taxing jurisdictions in which the earnings will be generated, the impact of state and local income taxes, the ability to use tax credits and net operating loss carry forwards, and available tax planning alternatives. As of June 30, 2022 and December 31, 2021, the Company provided a full valuation allowance against its net deferred tax assets since the Company believes it is more likely than not that its deferred tax assets will not be realized. Prior Period Adjustments The Company identified certain immaterial adjustments impacting prior reporting periods. Specifically, the Company identified adjustments to correct certain asset, liability and equity accounts in relation to historical purchase price allocation accounting, historical accrued revenues and true ups of the common stock issuable account. The Company assessed the materiality of the adjustments to prior period financial statements in accordance with Securities and Exchange Commission Staff Accounting Bulletin No. (SAB) 99, Materiality Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements Accounting Changes and Error Corrections Accordingly, the Company’s comparative condensed consolidated financial statements and impacted notes have been revised from amounts previously reported to reflect these adjustments. The following table illustrates the impact on previously reported amounts and adjusted balances presented in the condensed consolidated financial statements for the period ended June 30, 2022. SUMMARIZES THE CHANGES TO THE PREVIOUSLY ISSUED FINANCIAL INFORMATION Account 12/31/2020 As reported Adjustment 12/31/2020 Adjusted Earn-out liability 2,631,418 300,000 2,931,418 Goodwill 9,265,070 (503,345 ) 8,761,725 Common stock issuable 822,116 (482,116 ) 340,000 Additional paid-in-capital 11,377,123 182,116 11,559,239 Accumulated Deficit (12,482,281 ) 122,601 (12,359,680 ) Account 3/31/2021 As reported Adjustment 3/31/2021 Adjusted Common stock issuable 482,116 (482,116 ) 0 Additional paid-in-capital 25,810,147 182,116 25,992,263 Accumulated Deficit (13,123,609 ) 150,003 (12,973,606 ) Recently Issued Accounting Pronouncements We do not expect any recently issued accounting pronouncements to have a material effect on our financial statements.

STRATEGIC INVESTMENTS AND BUSIN

STRATEGIC INVESTMENTS AND BUSINESS COMBINATIONS	6 Months Ended
	Jun. 30, 2022
Business Combination and Asset Acquisition [Abstract]
STRATEGIC INVESTMENTS AND BUSINESS COMBINATIONS	NOTE 2. STRATEGIC INVESTMENTS AND BUSINESS COMBINATIONS Medigap Healthcare Insurance Company, LLC Transaction On January 10, 2022, pursuant to an asset purchase agreement, dated December 21, 2021, the Company completed the acquisition of all of the assets of Medigap Healthcare Insurance Company, LLC (“Medigap”) for a purchase price of $ 20,096,250 18,138,750 40,402 The acquisition of Medigap was accounted for as a business combination in accordance with the acquisition method pursuant to FASB Topic No. 805, Business Combination (ASC 805). Accordingly, the total purchase consideration was allocated to the assets acquired, and liabilities assumed based on their respective estimated fair values. The acquisition method of accounting requires, among other things, that assets acquired, and liabilities assumed, if any, in a business purchase combination be recognized at their fair values as of the acquisition date. The process for estimating the fair values of identifiable intangible assets and certain tangible assets requires the use of significant estimates and assumptions, including estimating future cash flows, developing appropriate discount rates, estimating the costs, and timing. The preliminary allocation of the purchase price in connection with the acquisition of Medigap was calculated as follows: SCHEDULE OF ALLOCATION OF PURCHASE PRICE Description Fair Value Weighted Average Useful Life (Years) Property, plant and equipment $ 20,666 5 Right-of-use asset 317,787 Trade names 340,000 15 Customer relationships 4,550,000 12 Technology 67,000 3 Backlog 210,000 1 Chargeback reserve (1,484,473 ) Lease liability (317,787 ) Goodwill 19,199,008 Indefinite $ 22,902,201 Trade name was measured at fair value using the relief-from-royalty method under the income approach. Significant inputs used to measure the fair value include an estimate of projected revenue from the trade name, a pre-tax royalty rate of 0.5 11.0 Customer relationships were measured at fair value using the multiple-period excess earnings method under the income approach. Significant inputs used to measure the fair value include an estimate of projected revenue and costs associated with existing customers, and a discount rate of 11.0 Technology was measured at fair value using the cost replacement method of the cost approach. Significant inputs used to measure the fair value include an estimate of cost to replace, an obsolescence rate of 40.3 The value assigned to backlog acquired was estimated based upon the contractual nature of the backlog as of the acquisition date, using the income approach to discount back to present value the cash flows attributable to the backlog, using a discount rate of 11.0 Goodwill of $ 19,199,008 94,065 The approximate revenue and net profit or loss for the acquired business as a standalone entity per ASC 805 from January 10, 2022 to June 30, 2022 was $ 2,537,061 412,943 Pro Forma Information The results of operations of Medigap will be included in the Company’s consolidated financial statements as of the date of acquisition through the current period end. The following supplemental pro forma financial information approximate combined financial information assumes that the acquisition had occurred at the beginning of the six months ended June 30, 2022 and 2021: SCHEDULE OF PRO FORMA INFORMATION RELATED TO ACQUISITION June 30, June 30, 2022 2021 Revenue $ 8,809,482 $ 7,071,329 Net Income (Loss) $ 19,849,175 $ (1,796,767 ) Earnings (Loss) per common share, basic $ 11.25 $ 2.85 ) Earnings (Loss) per common share, diluted $ 8.85 ) $ 2.85 ) Barra & Associates, LLC On April 26, 2022, the Company entered into an asset purchase agreement (the “APA”) with Barra & Associates, LLC (“Barra”) pursuant to which the Company purchased all of the assets of Barra & Associates, LLC on April 26, 2022 for a purchase price in the amount of $ 7,725,000 6,000,000 1,125,000 600,000 6,520,000 The acquisition of Barra was accounted for as a business combination in accordance with the acquisition method pursuant to FASB Topic No. 805, Business Combination (ASC 805). Accordingly, the total purchase consideration was allocated to the assets acquired, and liabilities assumed based on their respective estimated fair values. The acquisition method of accounting requires, among other things, that assets acquired, and liabilities assumed, if any, in a business purchase combination be recognized at their fair values as of the acquisition date. The process for estimating the fair values of identifiable intangible assets and certain tangible assets requires the use of significant estimates and assumptions, including estimating future cash flows, developing appropriate discount rates, estimating the costs, and timing. The preliminary allocation of the purchase price in connection with the acquisition of Barra was calculated as follows: SCHEDULE OF ALLOCATION OF PURCHASE PRICE Description Fair Value Weighted Average Useful Life (Years) Acquired accounts receivable $ 92,585 Property, plant and equipment 8,593 7 Right-of-use asset 122,984 Trade names 22,000 4 Customer relationships 550,000 10 Agency relationships 2,585,000 10 Developed technology 230,000 5 Lease liability (122,984 ) Goodwill 4,236,822 Indefinite $ 7,725,000 Trade name was measured at fair value using the relief-from-royalty method under the income approach. Significant inputs used to measure the fair value include an estimate of projected revenue from the trade name, a pre-tax royalty rate of 0.5 19.5 Customer and Agency relationships were measured at fair value using the multiple-period excess earnings method under the income approach. Significant inputs used to measure the fair value include an estimate of projected revenue and costs associated with existing customers, and a discount rate of 19.5 Developed technology was measured at fair value using the cost replacement method of the cost approach. Significant inputs used to measure the fair value include an estimate of cost to replace, an obsolescence rate of 28.6 Goodwill of $ 4,236,822 72,793 The approximate revenue and net profit or loss for the acquired business as a standalone entity per ASC 805 from April 26, 2022 to June 30, 2022 was $ 270,321 38,698 Pro Forma Information The results of operations of Barra will be included in the Company’s consolidated financial statements as of the date of acquisition through the current period end. The following supplemental pro forma financial information approximate combined financial information assumes that the acquisition had occurred at the beginning of the six months ended June 30, 2022 and 2021: SCHEDULE OF PRO FORMA INFORMATION RELATED TO ACQUISITION June 30, June 30, 2022 2021 Revenue $ 8,990,529 $ 5,364,335 Net Income (Loss) $ 20,070,124 $ (1,527,038 ) Earnings (Loss) per common share, basic $ 11.40 $ (2.40 ) Earnings (Loss) per common share, diluted $ (8.70 ) $ (2.40 )

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	NOTE 3. GOODWILL AND OTHER INTANGIBLE ASSETS The following table rolls forward the Company’s goodwill balance for the periods ending June 30, 2022 and December 31, 2021. As discussed in Note 1 - Prior Period Adjustments (503,345 9,265,070 8,761,725 SCHEDULE OF IMPAIRMENT OF GOODWILL Goodwill December 31, 2020 $ 8,761,725 Goodwill recognized in connection with Kush acquisition on May 1, 2021 $ 1,288,552 December 31, 2021 $ 10,050,277 Goodwill recognized in connection with Medigap acquisition on January 10, 2022 $ 19,199,008 Goodwill recognized in connection with Barra acquisition on April 26, 2022 4,236,822 June 30, 2022 $ 33,486,107 The following table sets forth the major categories of the Company’s intangible assets and the weighted-average remaining amortization period as of June 30, 2022: SCHEDULE OF INTANGIBLE ASSETS AND WEIGHTED-AVERAGE REMAINING AMORTIZATION PERIOD Weighted Average Remaining Amortization period (Years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Trade name and trademarks 4.9 $ 2,142,858 $ (804,020 ) $ 1,338,838 Internally developed software 4.5 1,326,158 (131,655 ) 1,194,503 Customer relationships 9.53 11,922,290 (1,517,174 ) 10,405,116 Purchased software - 562,327 (562,327 ) - Video Production Assets 0.6 50,000 (23,242 ) 26,758 Non-competition agreements 2.4 3,504,810 (1,827,590 ) 1,677,220 Contracts Backlog 0.5 210,000 (100,684 ) 109,316 $ 19,718,443 $ (4,966,692 ) $ 14,751,751 The following table sets forth the major categories of the Company’s intangible assets and the weighted-average remaining amortization period as of December 31, 2021: Weighted Average Remaining Amortization period (Years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Trade name and trademarks 3.5 $ 1,777,475 $ (609,822 ) $ 1,167,653 Internally developed software 4.7 595,351 (28,443 ) 566,908 Customer relationships 7.7 4,237,290 (1,048,726 ) 3,188,564 Purchased software 0.6 562,327 (452,985 ) 109,342 Video Production Assets 1.0 20,000 - 20,000 Non-competition agreements 2.9 3,504,809 (1,478,376 ) 2,026,433 $ 10,697,252 $ (3,618,352 ) $ 7,078,900 The following table reflects expected amortization expense as of June 30, 2022, for each of the following five years and thereafter: SCHEDULE OF AMORTIZATION EXPENSE OF ACQUIRED INTANGIBLES ASSETS Years ending December 31, Amortization Expense 2022 (remainder of year) $ 1,374,512 2023 2,461,552 2024 2,083,450 2025 1,703,824 2026 1,463,747 Thereafter 5,664,666 Total $ 14,751,751

LONG-TERM DEBT AND SHORT-TERM F

LONG-TERM DEBT AND SHORT-TERM FINANCINGS	6 Months Ended
	Jun. 30, 2022
Long-term Debt And Short-term Financings
LONG-TERM DEBT AND SHORT-TERM FINANCINGS	NOTE 4. LONG-TERM DEBT AND SHORT-TERM FINANCINGS Long-Term Debt The composition of the long-term debt follows: SCHEDULE OF LONG TERM DEBT June 30, 2022 December 31, 2021 Oak Street Funding LLC Term Loan for the acquisition of EBS and USBA, net of deferred financing costs of $ 13,497 14,606 $ 455,391 $ 485,317 Oak Street Funding LLC Senior Secured Amortizing Credit Facility for the acquisition of CCS, net of deferred financing costs of $ 16,351 17,626 738,547 785,826 Oak Street Funding LLC Term Loan for the acquisition of SWMT, net of deferred financing costs of $ 10,085 11,027 835,376 884,720 Oak Street Funding LLC Term Loan for the acquisition of FIS, net of deferred financing costs of $ 39,752 42,660 2,103,885 2,226,628 Oak Street Funding LLC Term Loan for the acquisition of ABC, net of deferred financing costs of $ 45,369 48,609 3,427,614 3,616,754 Oak Street Funding LLC Term Loan for the acquisition of Barra, net of deferred financing costs of $ 208,901 0 6,311,099 - 13,871,912 7,999,245 Less: current portion (936,263 ) (913,920 ) Long-term debt $ 12,935,649 $ 7,085,325 Oak Street Funding LLC – Term Loans and Credit Facilities SCHEDULE OF CUMULATIVE MATURITIES OF LONG-TERM LOANS AND CREDIT FACILITIES Fiscal year ending December 31, Maturities of Long-Term Debt 2022 (remainder of year) $ 438,616 2023 1,228,897 2024 1,542,156 2025 1,656,383 2026 1,776,385 Thereafter 7,563,428 Total 14,205,865 Less: debt issuance costs (333,953 ) Total $ 13,871,912 Short-Term Financings The Company financed certain annual insurance premiums through the use of two short-term notes, payable in nine and ten equal monthly installments of $ 42,894 4,456 7.51 7.95 417,199 0 376,647 0

WARRANT LIABILITIES

WARRANT LIABILITIES	6 Months Ended
	Jun. 30, 2022
Warrant Liabilities
WARRANT LIABILITIES	NOTE 5. WARRANT LIABILITIES Series B Warrants On December 22, 2021, the Company entered into a securities purchase agreement with several institutional buyers for the purchase and sale of (i) warrants to purchase an aggregate of up to 651,997 0.086 61.35 178,059 9,076 0.086 1,000 147,939 61.35 20,000,000 By entering into the Private Placement on December 22, 2021, the Company entered into a commitment to issue the Common Shares, Preferred Shares and Series B Warrants on the Initial Closing Date for a fixed price and exercise price, as applicable. The commitment to issue Series B Warrants (the “Warrant Commitment”) represents a derivative financial instrument, other than an outstanding share, that, at inception, has both of the following characteristics: (i) embodies a conditional obligation indexed to the Company’s equity. The Company classified the commitment to issue the warrants as a derivative liability because it represents a written option that does not qualify for equity accounting The Company initially measured the derivative liability at its fair value and will subsequently remeasure the derivative liability, at fair value with changes in fair value recognized in earnings. An option pricing model was utilized to calculate the fair value of the Warrant Commitment. The Company initially recorded $ 17,652,808 12,322,737 24,748,163 10,757,945 Placement Agent Warrants In connection with the Private Placement, the Company issued 16,303 five years 61.35 1,525,923 1,525,923 310,514 268,948 268,948

EQUITY

EQUITY	6 Months Ended
	Jun. 30, 2022
Equity [Abstract]
EQUITY	NOTE 6. EQUITY Preferred Stock The Company has been authorized to issue 750,000,000 0.086 In January 2022, the Company issued 9,076 The Series B convertible preferred stock has no voting rights and initially each share of Series B convertible preferred stock may be converted into 16 Common Stock The Company has been authorized to issue 133,333,333 shares of common stock, $ 0.086 par value. Each share of issued and outstanding common stock shall entitle the holder thereof to fully participate in all shareholder meetings, to cast one vote on each matter with respect to which shareholders have the right to vote, and to share ratably in all dividends and other distributions declared and paid with respect to common stock, as well as in the net assets of the corporation upon liquidation or dissolution. In January 2022, the Company issued 178,059 Warrant Liabilities In January 2022, the Company issued 40,402 In January 2022, upon agreement with Series A warrant holders, 25,000 99.00 25,000 In March 2022, the Company issued 400 400 In May and June 2022, 218,462 218,462 As of June 30, 2022 and December 31, 2021, there were 974,268 730,407 Warrants Series A warrant holders exercised 25,000 113,000 In January 2022, as a result of the issuance of common stock in the January 2022 stock offering and the Medigap Acquisition, the Company received a deficiency notification from Nasdaq indicating violation of Listing Rule 5365(a). As part of its remediation plan, in March 2022, the Company entered into Exchange Agreements with the holders of common stock issued in January 2022. Pursuant to the Exchange Agreements, the Company issued 218,462 218,462 81,500 Earnings (Loss) Per Share In May and June 2022, the 218,462 218,462 0.001 1,336 Equity-based Compensation Between February and May 2022, three existing employees were awarded bonuses consisting of shares of the Company’s common stock to be vested immediately. The shares granted in 2022 were valued at $ 766,250 100,000 766,250 In April 2022 , pursuant to an agreement between the Company and an Executive, the Executive will be compensated with 4,000 178,200 70,721

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	6 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
EARNINGS (LOSS) PER SHARE	NOTE 7. EARNINGS (LOSS) PER SHARE Basic EPS applicable to common stockholders is computed by dividing earnings applicable to common stockholders by the weighted-average number of common shares outstanding. If there is a loss from operations, diluted EPS is computed in the same manner as basic EPS is computed. Similarly, if the Company has net income but its preferred dividend adjustment made in computing income available to common stockholders results in a net loss available to common stockholders, diluted EPS would be computed in the same manner as basic EPS. T he following calculates basic and diluted EPS: SCHEDULE OF CALCULATIONS OF BASIC AND DILUTED EPS Three Months Three Months Ended Ended June 30, 2022 June 30, 2021 Net income (loss), numerator, basic and diluted computation $ 10,495,691 $ (1,276,886 ) Weighted average shares - denominator basic computation 1,069,157 728,966 Effect of stock awards 2,128 - Effect of Series B warrant liability Effect of preferred stock 147,939 - Weighted average shares, as adjusted - denominator diluted computation 1,219,224 728,966 Earnings (loss) per common share – basic $ 9.82 $ (1.75 ) Earnings (loss) per common share – diluted 8.61 (1.75 ) Six Months Six Months Ended Ended June 30, 2022 June 30, 2021 Net income (loss) $ 19,835,692 $ (1,890,812 ) Deemed dividend (6,930,335 ) - Net income (loss), numerator, basic computation 12,905,357 (1,890,812 ) Recognition and change in fair value of warrant liability (26,625,915 ) - Net income (loss), numerator, diluted computation $ (13,720,558 ) $ (1,890,812 ) Weighted average shares - denominator basic computation 1,025,108 617,316 Effect of Series B warrant liability 43,128 - Weighted average shares, as adjusted - denominator diluted computation 1,068,236 617,316 Earnings (loss) per common share - basic $ 12.59 $ (3.06 ) Earnings (loss) per common share - diluted $ (12.84 ) $ (3.06 ) Additionally, the following are considered anti-dilutive securities excluded from weighted-average shares used to calculate diluted net loss per common share: SCHEDULE OF ANTI-DILUTIVE SECURITIES IN WEIGHTED AVERAGE SHARES For the Three Months Ended June 30, June 30, Shares subject to outstanding common stock options 10,928 10,928 Shares subject to outstanding Series A warrants 113,000 138,000 Shares subject to unvested stock awards - 3,072 Shares subject to warrant liability 668,299 - For the six months ended June 30, June 30, Shares subject to outstanding common stock options 10,928 10,928 Shares subject to outstanding Series A warrants 113,000 138,000 Shares subject to conversion of Series B preferred stock 147,939 - Shares subject to unvested stock awards 4,621 3,072 Weighted-average anti-dilutive securities 4,621 3,072

LEASES

LEASES	6 Months Ended
	Jun. 30, 2022
Leases
LEASES	NOTE 8. LEASES Operating lease expense for the three months ended June 30, 2022 and 2021 was $ 156,750 43,931 275,174 112,199 4.01 5.76 Future minimum lease payment under these operating leases consisted of the following: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT Year ending December 31, Operating Lease Obligations 2022 $ 303,256 2023 546,275 2024 253,908 2025 144,124 2026 113,738 Thereafter 268,202 Total undiscounted operating lease payments 1,629,503 Less: Imputed interest (169,978 ) Present value of operating lease liabilities $ 1,459,525

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9. COMMITMENTS AND CONTINGENCIES Legal Contingencies The Company is subject to various legal proceedings and claims, either asserted or unasserted, arising in the ordinary course of business. While the outcome of these claims cannot be predicted with certainty, management does not believe the outcome of any of these matters will have a material adverse effect on our business, financial position, results of operations, or cash flows, and accordingly, no legal contingencies are accrued as of June 30, 2022 and December 31, 2021. Litigation relating to the insurance brokerage industry is not uncommon. As such the Company, from time to time have been, subject to such litigation. No assurances can be given with respect to the extent or outcome of any such litigation in the future. Earn-out liabilities The following outlines changes to the Company’s earn-out liability balances inclusive of accumulated accretion for the respective period ended June 30, 2022 and December 31, 2021: SCHEDULE OF EARN-OUT LIABILITY CCS Fortman Montana Altruis Kush Barra Total Ending balance December 31, 2021 $ - $ 515,308 $ 615,969 $ 992,868 $ 1,689,733 $ - $ 3,813,878 Changes due to acquisitions - - - - - 600,000 600,000 Changes due to payments (326,935 ) (84,473 ) (411,408 ) Changes due to fair value adjustments - 32,620 37,741 - 334,602 (50,000 ) 354,963 Ending balance June 30, 2022 $ - $ 547,928 $ 326,775 $ 908,395 $ 2,024,335 $ 550,000 $ 4,357,433 CCS Fortman Montana Altruis Kush Total Ending balance December 31, 2020 $ 81,368 $ 432,655 $ 522,553 $ 1,894,842 $ - $ 2,931,418 Changes due to business combinations - - - - 1,694,166 1,694,166 Changes due to payments - - - (452,236 ) - (452,236 ) Changes due to fair value adjustments - 82,653 93,416 (449,738 ) (4,433 ) (278,102 ) Changes due to write-offs (81,368 ) - - - - (81,368 ) Ending balance December 31, 2021 $ - $ 515,308 $ 615,969 $ 992,868 $ 1,689,733 $ 3,813,878

SUMMARY OF BUSINESS AND SIGNI_2

SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) for interim financial information and with the instructions for Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of recurring accruals) necessary for a fair presentation have been included. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the notes thereto, set forth in the Company’s annual report on Form 10-K for the year ended December 31, 2021. The accompanying unaudited condensed consolidated financial statements include the accounts of Reliance Global Group, Inc. and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. Restatement of Previously Issued Financial Statements Subsequent to the Company’s filing of its Quarterly Report on Form 10-Q for the quarter ended June 30, 2022, with the Securities and Exchange Commission on August 15, 2022, the Company performed an evaluation of its accounting in connection with the calculations of its basic Earnings Per Share (“EPS”) and diluted EPS for the three and six month periods ended June 30, 2022, which concluded on May 12, 2023, and identified errors in such calculations. The errors resulted from improper application of sequencing rules, a miscalculation of the numerator used in the determination of diluted EPS, and a miscalculation of the denominator used in the determination of weighted average shares outstanding for both basic EPS and diluted EPS, and the Company determined that the errors required adjustments of the previously issued financial statements for the three and six months ended June 30, 2022. Accordingly, the Company restates its consolidated financial statements for the identified periods in this Form 10-Q/A as outlined further below and in Note 7 Earnings (Loss) Per Share. The following table sets forth the effects of the adjustments on affected items within the Company’s previously reported consolidated statements of operations for the three months ended June 30, 2022, and includes an increase to basic earnings per share in the amount of $ 1.42 10.11 180,062 180,062 SCHEDULE OF PREVIOUSLY REPORTED CONSOLIDATED STATEMENTS OF OPERATIONS Three Months Ended June 30, 2022 As Reported Adjustment As Corrected Basic earnings (loss) per share 8.40 1.42 9.82 Diluted earnings (loss) per share (1.50 ) 10.11 8.61 Weighted average number of shares outstanding – Basic 1,249,219 (180,062 ) 1,069,157 Weighted average number of shares outstanding - Diluted 1,399,286 (180,062 ) 1,219,224 The following table sets forth the effects of the adjustments on affected items within the Company’s previously reported consolidated statements of operations for the six months ended June 30, 2022, and includes an increase to basic earnings per share in the amount of $ 1.34 3.99 124,111 274,080 Six Months Ended June 30, 2022 As Reported Adjustment As Corrected Basic earnings (loss) per share 11.25 1.34 12.59 Diluted earnings (loss) per share (8.85 ) (3.99 ) (12.84 ) Weighted average number of shares outstanding – Basic 1,149,219 (124,111 ) 1,025,108 Weighted average number of shares outstanding - Diluted 1,342,315 (274,080 ) 1,068,236 Additionally, please refer to Note 7. Earnings (Loss) Per Share
Liquidity	Liquidity As of June 30, 2022, the Company’s reported cash and restricted cash aggregated balance was approximately $ 4,397,000 6,101,000 9,470,000 3,369,000 21,928,000 4,343,000 24,479,000 19,836,000 1,311,000 17,853,000
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosures in the financial statements and accompanying notes. Management bases its estimates on historical experience and on assumptions believed to be reasonable under the circumstances. Actual results could differ materially from those estimates.
Cash and Restricted Cash	Cash and Restricted Cash Cash and restricted cash reported on our Condensed Consolidated Balance Sheets are reconciled to the total shown on our Condensed Consolidated Statements of Cash Flows as follows: SCHEDULE OF RESTRICTED CASH IN STATEMENT OF CASH FLOW June 30, 2022 June 30, 2021 Cash $ 2,979,769 $ 6,348,415 Restricted cash 1,417,635 484,350 Total cash and restricted cash $ 4,397,404 $ 6,832,765
Fair Value of Financial Instruments	Fair Value of Financial Instruments Level 1 — Observable inputs reflecting quoted prices (unadjusted) in active markets for identical assets and liabilities; Level 2 — Inputs other than quoted prices in active markets for identical assets and liabilities that are observable either directly or indirectly for substantially the full term of the asset or liability; and Level 3 — Unobservable inputs for the asset or liability, which include management’s own assumption about the assumptions market participants would use in pricing the asset or liability, including assumptions about risk. Warrant Liabilities: SCHEDULE OF FAIR VALUE OF WARRANT COMMITMENT June 30, 2022 December 31, 2021 Stock price $ 2.11 $ 6.44 Volatility 105 % 90 % Time to expiry 4.51 5 Dividend yield 0 % 0 % Risk free rate 3.00 % 1.10 % The following reconciles fair value of the liability classified warrants: SCHEDULE OF RECONCILES WARRANT COMMITMENT Series B Warrant Commitment Series B warrant liabilities Placement agent warrants Total Three and Six Months ended June 30, 2022 Series B Warrant Commitment Series B warrant liabilities Placement agent warrants Total Beginning balance $ 37,652,808 $ - $ - $ 37,652,808 Initial recognition - 55,061,119 1,525,923 56,587,042 Unrealized (gain) loss 17,408,311 (31,980,437 ) (946,461 ) (15,518,587 ) Warrants exercised or transferred (55,061,119 ) (55,061,119 ) Ending balance, March 31, 2022 $ - $ 23,080,682 $ 579,462 $ 23,660,144 Unrealized gain - (12,322,737 ) (310,514 ) (12,633,251 ) Ending balance, June 30, 2022 - 10,757,945 268,948 11,026,893 Series B Warrant Commitment Total December 31, 2021 Series B Warrant Commitment Total Beginning balance $ - $ - Initial recognition 20,244,497 20,244,497 Unrealized gain 17,408,311 17,408,311 Ending balance $ 37,652,808 $ 37,652,808 Earn-out liabilities: SCHEDULE OF FAIR VALUE MEASUREMENTS June 30, 2022 December 31, 2021 Valuation technique Discounted cash flow Discounted cash flow Significant unobservable input Projected revenue and probability of achievement Projected revenue and probability of achievement The Company values its Level 3 earn-out liability related to the Barra Acquisition using a Monte Carlo simulation in a risk-neutral framework (a special case of the Income Approach). The following summarizes the significant unobservable inputs: SCHEDULE OF EARN OUT LIABILITY June 30, 2022 WACC Risk Premium: 14.6 % Volatility 50 % Credit Spread: 11 % Payment Delay (days) 90 % Risk free rate USD Yield Curve Discounting Convention: Mid-period Number of Iterations 100,000 Undiscounted remaining earn out payments are approximately $ 4,697,644 SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE June 30, 2022 December 31, 2021 Beginning balance – January 1 $ 3,813,878 $ 2,931,418 Acquisitions and Settlements JP Kush Acquisition - 1,694,166 Barra Acquisition 600,000 - CCS Write-off - (81,368 ) Altruis partial settlement (84,473 ) (452,236 ) Montana final settlement (326,935 ) - Period adjustments: Fair value changes and accretion included in earnings * 354,963 (278,102 ) Ending balance $ 4,357,433 $ 3,813,878 Less: Current portion (3,683,596 ) (3,297,855 ) Ending balance, less current portion 673,837 516,023 * Recorded as a reduction to general and administrative expenses
Revenue Recognition	Revenue Recognition The following table disaggregates the Company’s revenue by line of business, showing commissions earned: SCHEDULE OF DISAGGREGATION REVENUE Three Months ended June 30, 2022 Medical/Life Property and Casualty Total Regular EBS $ 184,851 $ - $ 184,851 USBA 12,319 - 12,319 CCS/UIS - 57,195 57,195 Montana 451,705 - 451,705 Fortman 357,334 205,804 563,138 Altruis 882,171 - 882,171 Kush 425,449 - 425,449 Medigap 1,359,976 - 1,359,976 Barra 69,925 200,397 270,322 $ 3,743,730 $ 463,396 $ 4,207,126 Six Months ended June 30, 2022 Medical/Life Property and Casualty Total Regular EBS $ 406,035 $ - $ 406,035 USBA 25,906 - 25,906 CCS/UIS - 101,077 101,077 Montana 958,426 - 958,426 Fortman 689,933 403,064 1,092,997 Altruis 2,187,043 - 2,187,043 Kush 864,040 - 864,040 Medigap 2,537,061 - 2,537,061 Barra 69,925 200,397 270,322 $ 7,738,369 $ 704,538 $ 8,442,907 Three Months ended June 30, 2021 Medical/Life Property and Casualty Total Regular EBS 207,201 - 207,201 USBA 15,395 - 15,395 CCS/UIS - 65,348 65,348 Montana 404,740 - 404,740 Fortman 276,634 226,337 502,971 Altruis 729,874 - 729,874 Kush 265,318 - 265,318 $ 1,899,162 $ 291,685 $ 2,190,847 Six Months ended June 30, 2021 Medical/Life Property and Casualty Total Regular EBS $ 416,195 $ - $ 416,195 USBA 27,620 - 27,620 CCS/UIS - 154,166 154,166 Montana 939,856 - 939,856 Fortman 526,435 434,109 960,544 Altruis 1,750,878 - 1,750,878 Kush 265,318 - 265,318 $ 3,926,302 $ 588,275 $ 4,514,577 The following, are customers representing 10 SCHEDULE OF CONCENTRATIONS OF REVENUES Insurance Carrier 2022 2021 For the three months ended June 30, Insurance Carrier 2022 2021 LTC Global 30 % - % Priority Health 20 % 31 % BlueCross BlueShield - % 28 % Insurance Carrier 2022 2021 For the six months ended June 30, Insurance Carrier 2022 2021 BlueCross BlueShield 10 % 25 % Priority Health 25 % 33 % LTC Global 28 % - % No other single Customer accounted for more than 10
Income Taxes	Income Taxes The Company recorded no income tax expense for the three and six months ended June 30, 2022 and 2021 because the estimated annual effective tax rate was zero. In determining the estimated annual effective income tax rate, the Company analyzes various factors, including projections of the Company’s annual earnings and taxing jurisdictions in which the earnings will be generated, the impact of state and local income taxes, the ability to use tax credits and net operating loss carry forwards, and available tax planning alternatives. As of June 30, 2022 and December 31, 2021, the Company provided a full valuation allowance against its net deferred tax assets since the Company believes it is more likely than not that its deferred tax assets will not be realized.
Prior Period Adjustments	Prior Period Adjustments The Company identified certain immaterial adjustments impacting prior reporting periods. Specifically, the Company identified adjustments to correct certain asset, liability and equity accounts in relation to historical purchase price allocation accounting, historical accrued revenues and true ups of the common stock issuable account. The Company assessed the materiality of the adjustments to prior period financial statements in accordance with Securities and Exchange Commission Staff Accounting Bulletin No. (SAB) 99, Materiality Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements Accounting Changes and Error Corrections Accordingly, the Company’s comparative condensed consolidated financial statements and impacted notes have been revised from amounts previously reported to reflect these adjustments. The following table illustrates the impact on previously reported amounts and adjusted balances presented in the condensed consolidated financial statements for the period ended June 30, 2022. SUMMARIZES THE CHANGES TO THE PREVIOUSLY ISSUED FINANCIAL INFORMATION Account 12/31/2020 As reported Adjustment 12/31/2020 Adjusted Earn-out liability 2,631,418 300,000 2,931,418 Goodwill 9,265,070 (503,345 ) 8,761,725 Common stock issuable 822,116 (482,116 ) 340,000 Additional paid-in-capital 11,377,123 182,116 11,559,239 Accumulated Deficit (12,482,281 ) 122,601 (12,359,680 ) Account 3/31/2021 As reported Adjustment 3/31/2021 Adjusted Common stock issuable 482,116 (482,116 ) 0 Additional paid-in-capital 25,810,147 182,116 25,992,263 Accumulated Deficit (13,123,609 ) 150,003 (12,973,606 )
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements We do not expect any recently issued accounting pronouncements to have a material effect on our financial statements.

SUMMARY OF BUSINESS AND SIGNI_3

SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2022
Defined Benefit Plan Disclosure [Line Items]
SCHEDULE OF PREVIOUSLY REPORTED CONSOLIDATED STATEMENTS OF OPERATIONS	SCHEDULE OF PREVIOUSLY REPORTED CONSOLIDATED STATEMENTS OF OPERATIONS Three Months Ended June 30, 2022 As Reported Adjustment As Corrected Basic earnings (loss) per share 8.40 1.42 9.82 Diluted earnings (loss) per share (1.50 ) 10.11 8.61 Weighted average number of shares outstanding – Basic 1,249,219 (180,062 ) 1,069,157 Weighted average number of shares outstanding - Diluted 1,399,286 (180,062 ) 1,219,224 Six Months Ended June 30, 2022 As Reported Adjustment As Corrected Basic earnings (loss) per share 11.25 1.34 12.59 Diluted earnings (loss) per share (8.85 ) (3.99 ) (12.84 ) Weighted average number of shares outstanding – Basic 1,149,219 (124,111 ) 1,025,108 Weighted average number of shares outstanding - Diluted 1,342,315 (274,080 ) 1,068,236
SCHEDULE OF RESTRICTED CASH IN STATEMENT OF CASH FLOW	Cash and restricted cash reported on our Condensed Consolidated Balance Sheets are reconciled to the total shown on our Condensed Consolidated Statements of Cash Flows as follows: SCHEDULE OF RESTRICTED CASH IN STATEMENT OF CASH FLOW June 30, 2022 June 30, 2021 Cash $ 2,979,769 $ 6,348,415 Restricted cash 1,417,635 484,350 Total cash and restricted cash $ 4,397,404 $ 6,832,765
SCHEDULE OF EARN OUT LIABILITY	SCHEDULE OF FAIR VALUE OF WARRANT COMMITMENT June 30, 2022 December 31, 2021 Stock price $ 2.11 $ 6.44 Volatility 105 % 90 % Time to expiry 4.51 5 Dividend yield 0 % 0 % Risk free rate 3.00 % 1.10 %
SCHEDULE OF RECONCILES WARRANT COMMITMENT	The following reconciles fair value of the liability classified warrants: SCHEDULE OF RECONCILES WARRANT COMMITMENT Series B Warrant Commitment Series B warrant liabilities Placement agent warrants Total Three and Six Months ended June 30, 2022 Series B Warrant Commitment Series B warrant liabilities Placement agent warrants Total Beginning balance $ 37,652,808 $ - $ - $ 37,652,808 Initial recognition - 55,061,119 1,525,923 56,587,042 Unrealized (gain) loss 17,408,311 (31,980,437 ) (946,461 ) (15,518,587 ) Warrants exercised or transferred (55,061,119 ) (55,061,119 ) Ending balance, March 31, 2022 $ - $ 23,080,682 $ 579,462 $ 23,660,144 Unrealized gain - (12,322,737 ) (310,514 ) (12,633,251 ) Ending balance, June 30, 2022 - 10,757,945 268,948 11,026,893 Series B Warrant Commitment Total December 31, 2021 Series B Warrant Commitment Total Beginning balance $ - $ - Initial recognition 20,244,497 20,244,497 Unrealized gain 17,408,311 17,408,311 Ending balance $ 37,652,808 $ 37,652,808
SCHEDULE OF FAIR VALUE MEASUREMENTS	SCHEDULE OF FAIR VALUE MEASUREMENTS June 30, 2022 December 31, 2021 Valuation technique Discounted cash flow Discounted cash flow Significant unobservable input Projected revenue and probability of achievement Projected revenue and probability of achievement
SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE	SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE June 30, 2022 December 31, 2021 Beginning balance – January 1 $ 3,813,878 $ 2,931,418 Acquisitions and Settlements JP Kush Acquisition - 1,694,166 Barra Acquisition 600,000 - CCS Write-off - (81,368 ) Altruis partial settlement (84,473 ) (452,236 ) Montana final settlement (326,935 ) - Period adjustments: Fair value changes and accretion included in earnings * 354,963 (278,102 ) Ending balance $ 4,357,433 $ 3,813,878 Less: Current portion (3,683,596 ) (3,297,855 ) Ending balance, less current portion 673,837 516,023 * Recorded as a reduction to general and administrative expenses
SCHEDULE OF DISAGGREGATION REVENUE	The following table disaggregates the Company’s revenue by line of business, showing commissions earned: SCHEDULE OF DISAGGREGATION REVENUE Three Months ended June 30, 2022 Medical/Life Property and Casualty Total Regular EBS $ 184,851 $ - $ 184,851 USBA 12,319 - 12,319 CCS/UIS - 57,195 57,195 Montana 451,705 - 451,705 Fortman 357,334 205,804 563,138 Altruis 882,171 - 882,171 Kush 425,449 - 425,449 Medigap 1,359,976 - 1,359,976 Barra 69,925 200,397 270,322 $ 3,743,730 $ 463,396 $ 4,207,126 Six Months ended June 30, 2022 Medical/Life Property and Casualty Total Regular EBS $ 406,035 $ - $ 406,035 USBA 25,906 - 25,906 CCS/UIS - 101,077 101,077 Montana 958,426 - 958,426 Fortman 689,933 403,064 1,092,997 Altruis 2,187,043 - 2,187,043 Kush 864,040 - 864,040 Medigap 2,537,061 - 2,537,061 Barra 69,925 200,397 270,322 $ 7,738,369 $ 704,538 $ 8,442,907 Three Months ended June 30, 2021 Medical/Life Property and Casualty Total Regular EBS 207,201 - 207,201 USBA 15,395 - 15,395 CCS/UIS - 65,348 65,348 Montana 404,740 - 404,740 Fortman 276,634 226,337 502,971 Altruis 729,874 - 729,874 Kush 265,318 - 265,318 $ 1,899,162 $ 291,685 $ 2,190,847 Six Months ended June 30, 2021 Medical/Life Property and Casualty Total Regular EBS $ 416,195 $ - $ 416,195 USBA 27,620 - 27,620 CCS/UIS - 154,166 154,166 Montana 939,856 - 939,856 Fortman 526,435 434,109 960,544 Altruis 1,750,878 - 1,750,878 Kush 265,318 - 265,318 $ 3,926,302 $ 588,275 $ 4,514,577
SCHEDULE OF CONCENTRATIONS OF REVENUES	The following, are customers representing 10 SCHEDULE OF CONCENTRATIONS OF REVENUES Insurance Carrier 2022 2021 For the three months ended June 30, Insurance Carrier 2022 2021 LTC Global 30 % - % Priority Health 20 % 31 % BlueCross BlueShield - % 28 % Insurance Carrier 2022 2021 For the six months ended June 30, Insurance Carrier 2022 2021 BlueCross BlueShield 10 % 25 % Priority Health 25 % 33 % LTC Global 28 % - %
SUMMARIZES THE CHANGES TO THE PREVIOUSLY ISSUED FINANCIAL INFORMATION	SUMMARIZES THE CHANGES TO THE PREVIOUSLY ISSUED FINANCIAL INFORMATION Account 12/31/2020 As reported Adjustment 12/31/2020 Adjusted Earn-out liability 2,631,418 300,000 2,931,418 Goodwill 9,265,070 (503,345 ) 8,761,725 Common stock issuable 822,116 (482,116 ) 340,000 Additional paid-in-capital 11,377,123 182,116 11,559,239 Accumulated Deficit (12,482,281 ) 122,601 (12,359,680 ) Account 3/31/2021 As reported Adjustment 3/31/2021 Adjusted Common stock issuable 482,116 (482,116 ) 0 Additional paid-in-capital 25,810,147 182,116 25,992,263 Accumulated Deficit (13,123,609 ) 150,003 (12,973,606 )
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
SCHEDULE OF EARN OUT LIABILITY	The Company values its Level 3 earn-out liability related to the Barra Acquisition using a Monte Carlo simulation in a risk-neutral framework (a special case of the Income Approach). The following summarizes the significant unobservable inputs: SCHEDULE OF EARN OUT LIABILITY June 30, 2022 WACC Risk Premium: 14.6 % Volatility 50 % Credit Spread: 11 % Payment Delay (days) 90 % Risk free rate USD Yield Curve Discounting Convention: Mid-period Number of Iterations 100,000

STRATEGIC INVESTMENTS AND BUS_2

STRATEGIC INVESTMENTS AND BUSINESS COMBINATIONS (Tables)	6 Months Ended
	Jun. 30, 2022
Medigap Healthcare Insurance Company [Member]
Business Acquisition [Line Items]
SCHEDULE OF ALLOCATION OF PURCHASE PRICE	The preliminary allocation of the purchase price in connection with the acquisition of Medigap was calculated as follows: SCHEDULE OF ALLOCATION OF PURCHASE PRICE Description Fair Value Weighted Average Useful Life (Years) Property, plant and equipment $ 20,666 5 Right-of-use asset 317,787 Trade names 340,000 15 Customer relationships 4,550,000 12 Technology 67,000 3 Backlog 210,000 1 Chargeback reserve (1,484,473 ) Lease liability (317,787 ) Goodwill 19,199,008 Indefinite $ 22,902,201
SCHEDULE OF PRO FORMA INFORMATION RELATED TO ACQUISITION	SCHEDULE OF PRO FORMA INFORMATION RELATED TO ACQUISITION June 30, June 30, 2022 2021 Revenue $ 8,809,482 $ 7,071,329 Net Income (Loss) $ 19,849,175 $ (1,796,767 ) Earnings (Loss) per common share, basic $ 11.25 $ 2.85 ) Earnings (Loss) per common share, diluted $ 8.85 ) $ 2.85 )
Barra [Member]
Business Acquisition [Line Items]
SCHEDULE OF ALLOCATION OF PURCHASE PRICE	The preliminary allocation of the purchase price in connection with the acquisition of Barra was calculated as follows: SCHEDULE OF ALLOCATION OF PURCHASE PRICE Description Fair Value Weighted Average Useful Life (Years) Acquired accounts receivable $ 92,585 Property, plant and equipment 8,593 7 Right-of-use asset 122,984 Trade names 22,000 4 Customer relationships 550,000 10 Agency relationships 2,585,000 10 Developed technology 230,000 5 Lease liability (122,984 ) Goodwill 4,236,822 Indefinite $ 7,725,000
SCHEDULE OF PRO FORMA INFORMATION RELATED TO ACQUISITION	SCHEDULE OF PRO FORMA INFORMATION RELATED TO ACQUISITION June 30, June 30, 2022 2021 Revenue $ 8,990,529 $ 5,364,335 Net Income (Loss) $ 20,070,124 $ (1,527,038 ) Earnings (Loss) per common share, basic $ 11.40 $ (2.40 ) Earnings (Loss) per common share, diluted $ (8.70 ) $ (2.40 )

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF IMPAIRMENT OF GOODWILL	SCHEDULE OF IMPAIRMENT OF GOODWILL Goodwill December 31, 2020 $ 8,761,725 Goodwill recognized in connection with Kush acquisition on May 1, 2021 $ 1,288,552 December 31, 2021 $ 10,050,277 Goodwill recognized in connection with Medigap acquisition on January 10, 2022 $ 19,199,008 Goodwill recognized in connection with Barra acquisition on April 26, 2022 4,236,822 June 30, 2022 $ 33,486,107
SCHEDULE OF INTANGIBLE ASSETS AND WEIGHTED-AVERAGE REMAINING AMORTIZATION PERIOD	The following table sets forth the major categories of the Company’s intangible assets and the weighted-average remaining amortization period as of June 30, 2022: SCHEDULE OF INTANGIBLE ASSETS AND WEIGHTED-AVERAGE REMAINING AMORTIZATION PERIOD Weighted Average Remaining Amortization period (Years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Trade name and trademarks 4.9 $ 2,142,858 $ (804,020 ) $ 1,338,838 Internally developed software 4.5 1,326,158 (131,655 ) 1,194,503 Customer relationships 9.53 11,922,290 (1,517,174 ) 10,405,116 Purchased software - 562,327 (562,327 ) - Video Production Assets 0.6 50,000 (23,242 ) 26,758 Non-competition agreements 2.4 3,504,810 (1,827,590 ) 1,677,220 Contracts Backlog 0.5 210,000 (100,684 ) 109,316 $ 19,718,443 $ (4,966,692 ) $ 14,751,751 The following table sets forth the major categories of the Company’s intangible assets and the weighted-average remaining amortization period as of December 31, 2021: Weighted Average Remaining Amortization period (Years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Trade name and trademarks 3.5 $ 1,777,475 $ (609,822 ) $ 1,167,653 Internally developed software 4.7 595,351 (28,443 ) 566,908 Customer relationships 7.7 4,237,290 (1,048,726 ) 3,188,564 Purchased software 0.6 562,327 (452,985 ) 109,342 Video Production Assets 1.0 20,000 - 20,000 Non-competition agreements 2.9 3,504,809 (1,478,376 ) 2,026,433 $ 10,697,252 $ (3,618,352 ) $ 7,078,900
SCHEDULE OF AMORTIZATION EXPENSE OF ACQUIRED INTANGIBLES ASSETS	The following table reflects expected amortization expense as of June 30, 2022, for each of the following five years and thereafter: SCHEDULE OF AMORTIZATION EXPENSE OF ACQUIRED INTANGIBLES ASSETS Years ending December 31, Amortization Expense 2022 (remainder of year) $ 1,374,512 2023 2,461,552 2024 2,083,450 2025 1,703,824 2026 1,463,747 Thereafter 5,664,666 Total $ 14,751,751

LONG-TERM DEBT AND SHORT-TERM_2

LONG-TERM DEBT AND SHORT-TERM FINANCINGS (Tables)	6 Months Ended
	Jun. 30, 2022
Long-term Debt And Short-term Financings
SCHEDULE OF LONG TERM DEBT	The composition of the long-term debt follows: SCHEDULE OF LONG TERM DEBT June 30, 2022 December 31, 2021 Oak Street Funding LLC Term Loan for the acquisition of EBS and USBA, net of deferred financing costs of $ 13,497 14,606 $ 455,391 $ 485,317 Oak Street Funding LLC Senior Secured Amortizing Credit Facility for the acquisition of CCS, net of deferred financing costs of $ 16,351 17,626 738,547 785,826 Oak Street Funding LLC Term Loan for the acquisition of SWMT, net of deferred financing costs of $ 10,085 11,027 835,376 884,720 Oak Street Funding LLC Term Loan for the acquisition of FIS, net of deferred financing costs of $ 39,752 42,660 2,103,885 2,226,628 Oak Street Funding LLC Term Loan for the acquisition of ABC, net of deferred financing costs of $ 45,369 48,609 3,427,614 3,616,754 Oak Street Funding LLC Term Loan for the acquisition of Barra, net of deferred financing costs of $ 208,901 0 6,311,099 - 13,871,912 7,999,245 Less: current portion (936,263 ) (913,920 ) Long-term debt $ 12,935,649 $ 7,085,325
SCHEDULE OF CUMULATIVE MATURITIES OF LONG-TERM LOANS AND CREDIT FACILITIES	SCHEDULE OF CUMULATIVE MATURITIES OF LONG-TERM LOANS AND CREDIT FACILITIES Fiscal year ending December 31, Maturities of Long-Term Debt 2022 (remainder of year) $ 438,616 2023 1,228,897 2024 1,542,156 2025 1,656,383 2026 1,776,385 Thereafter 7,563,428 Total 14,205,865 Less: debt issuance costs (333,953 ) Total $ 13,871,912

EARNINGS (LOSS) PER SHARE (Tabl

EARNINGS (LOSS) PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
SCHEDULE OF CALCULATIONS OF BASIC AND DILUTED EPS	T he following calculates basic and diluted EPS: SCHEDULE OF CALCULATIONS OF BASIC AND DILUTED EPS Three Months Three Months Ended Ended June 30, 2022 June 30, 2021 Net income (loss), numerator, basic and diluted computation $ 10,495,691 $ (1,276,886 ) Weighted average shares - denominator basic computation 1,069,157 728,966 Effect of stock awards 2,128 - Effect of Series B warrant liability Effect of preferred stock 147,939 - Weighted average shares, as adjusted - denominator diluted computation 1,219,224 728,966 Earnings (loss) per common share – basic $ 9.82 $ (1.75 ) Earnings (loss) per common share – diluted 8.61 (1.75 ) Six Months Six Months Ended Ended June 30, 2022 June 30, 2021 Net income (loss) $ 19,835,692 $ (1,890,812 ) Deemed dividend (6,930,335 ) - Net income (loss), numerator, basic computation 12,905,357 (1,890,812 ) Recognition and change in fair value of warrant liability (26,625,915 ) - Net income (loss), numerator, diluted computation $ (13,720,558 ) $ (1,890,812 ) Weighted average shares - denominator basic computation 1,025,108 617,316 Effect of Series B warrant liability 43,128 - Weighted average shares, as adjusted - denominator diluted computation 1,068,236 617,316 Earnings (loss) per common share - basic $ 12.59 $ (3.06 ) Earnings (loss) per common share - diluted $ (12.84 ) $ (3.06 )
SCHEDULE OF ANTI-DILUTIVE SECURITIES IN WEIGHTED AVERAGE SHARES	Additionally, the following are considered anti-dilutive securities excluded from weighted-average shares used to calculate diluted net loss per common share: SCHEDULE OF ANTI-DILUTIVE SECURITIES IN WEIGHTED AVERAGE SHARES For the Three Months Ended June 30, June 30, Shares subject to outstanding common stock options 10,928 10,928 Shares subject to outstanding Series A warrants 113,000 138,000 Shares subject to unvested stock awards - 3,072 Shares subject to warrant liability 668,299 - For the six months ended June 30, June 30, Shares subject to outstanding common stock options 10,928 10,928 Shares subject to outstanding Series A warrants 113,000 138,000 Shares subject to conversion of Series B preferred stock 147,939 - Shares subject to unvested stock awards 4,621 3,072 Weighted-average anti-dilutive securities 4,621 3,072

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2022
Leases
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT	Future minimum lease payment under these operating leases consisted of the following: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT Year ending December 31, Operating Lease Obligations 2022 $ 303,256 2023 546,275 2024 253,908 2025 144,124 2026 113,738 Thereafter 268,202 Total undiscounted operating lease payments 1,629,503 Less: Imputed interest (169,978 ) Present value of operating lease liabilities $ 1,459,525

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
SCHEDULE OF EARN-OUT LIABILITY	The following outlines changes to the Company’s earn-out liability balances inclusive of accumulated accretion for the respective period ended June 30, 2022 and December 31, 2021: SCHEDULE OF EARN-OUT LIABILITY CCS Fortman Montana Altruis Kush Barra Total Ending balance December 31, 2021 $ - $ 515,308 $ 615,969 $ 992,868 $ 1,689,733 $ - $ 3,813,878 Changes due to acquisitions - - - - - 600,000 600,000 Changes due to payments (326,935 ) (84,473 ) (411,408 ) Changes due to fair value adjustments - 32,620 37,741 - 334,602 (50,000 ) 354,963 Ending balance June 30, 2022 $ - $ 547,928 $ 326,775 $ 908,395 $ 2,024,335 $ 550,000 $ 4,357,433 CCS Fortman Montana Altruis Kush Total Ending balance December 31, 2020 $ 81,368 $ 432,655 $ 522,553 $ 1,894,842 $ - $ 2,931,418 Changes due to business combinations - - - - 1,694,166 1,694,166 Changes due to payments - - - (452,236 ) - (452,236 ) Changes due to fair value adjustments - 82,653 93,416 (449,738 ) (4,433 ) (278,102 ) Changes due to write-offs (81,368 ) - - - - (81,368 ) Ending balance December 31, 2021 $ - $ 515,308 $ 615,969 $ 992,868 $ 1,689,733 $ 3,813,878

SCHEDULE OF PREVIOUSLY REPORTED

SCHEDULE OF PREVIOUSLY REPORTED CONSOLIDATED STATEMENTS OF OPERATIONS (Details) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Basic earnings (loss) per share	$ 9.82	$ (1.75)	$ 12.59	$ (3.06)
Diluted earnings (loss) per share	$ 8.61	$ (1.75)	$ (12.84)	$ (3.06)
Weighted average number of shares outstanding – Basic	1,069,157	728,966	1,025,108	617,316
Weighted average number of shares outstanding - Diluted	1,219,224	728,966	1,068,236	617,316
Previously Reported [Member]
Basic earnings (loss) per share	$ 8.40		$ 11.25
Diluted earnings (loss) per share	$ (1.50)		$ (8.85)
Weighted average number of shares outstanding – Basic	1,249,219		1,149,219
Weighted average number of shares outstanding - Diluted	1,399,286		1,342,315
Revision of Prior Period, Adjustment [Member]
Basic earnings (loss) per share	$ 1.42		$ 1.34
Diluted earnings (loss) per share	$ 10.11		$ (3.99)
Weighted average number of shares outstanding – Basic	(180,062)		(124,111)
Weighted average number of shares outstanding - Diluted	(180,062)		(274,080)

SCHEDULE OF RESTRICTED CASH IN

SCHEDULE OF RESTRICTED CASH IN STATEMENT OF CASH FLOW (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021
Accounting Policies [Abstract]
Cash	$ 2,979,769	$ 4,136,180	$ 6,348,415
Restricted cash	1,417,635	$ 484,542	484,350
Total cash and restricted cash	$ 4,397,404		$ 6,832,765

SCHEDULE OF FAIR VALUE OF WARRA

SCHEDULE OF FAIR VALUE OF WARRANT COMMITMENT (Details)	Jun. 30, 2022	Dec. 31, 2021
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Risk free rate	2.11	6.44
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Risk free rate	105	90
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding term	4 years 6 months 3 days	5 years
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Risk free rate	0	0
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Risk free rate	3	1.10

SCHEDULE OF RECONCILES WARRANT

SCHEDULE OF RECONCILES WARRANT COMMITMENT (Details) - USD ($)	3 Months Ended		6 Months Ended	12 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Offsetting Assets [Line Items]
Beginning balance	$ 23,660,144	$ 37,652,808	$ 37,652,808
Initial recognition		56,587,042		20,244,497
Unrealized gain	(12,633,251)	(15,518,587)		17,408,311
Warrants exercised or transferred		(55,061,119)
Ending balance	11,026,893	23,660,144	11,026,893	37,652,808
Series B Warrant Commitment [Member]
Offsetting Assets [Line Items]
Beginning balance		37,652,808	37,652,808
Initial recognition				20,244,497
Unrealized gain		17,408,311		17,408,311
Warrants exercised or transferred		(55,061,119)
Ending balance				37,652,808
Series B Warrant Liability [Member]
Offsetting Assets [Line Items]
Beginning balance	23,080,682
Initial recognition		55,061,119
Unrealized gain	(12,322,737)	(31,980,437)
Ending balance	10,757,945	23,080,682	10,757,945
Placement Agent Warrants [Member]
Offsetting Assets [Line Items]
Beginning balance	579,462
Initial recognition		1,525,923
Unrealized gain	(310,514)	(946,461)
Ending balance	$ 268,948	$ 579,462	$ 268,948

SCHEDULE OF FAIR VALUE MEASUREM

SCHEDULE OF FAIR VALUE MEASUREMENTS (Details) - Fair Value, Inputs, Level 3 [Member]	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Valuation technique	Discounted cash flow	Discounted cash flow
Significant unobservable input	Projected revenue and probability of achievement	Projected revenue and probability of achievement

SCHEDULE OF EARN OUT LIABILITY

SCHEDULE OF EARN OUT LIABILITY (Details)	Jun. 30, 2022 Integer
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Risk free rate	USD Yield Curve
Discounting Convention:	Mid-period
Number of Iterations	100,000
Measurement Input Risk Premium [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Liability, Measurement Input	0.146
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Liability, Measurement Input	0.50
Measurement Input, Credit Spread [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Liability, Measurement Input	0.11
Measurement Input Payment Delay [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Liability, Measurement Input	0.90

SCHEDULE OF GAIN OR LOSSES RECO

SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE (Details) - USD ($)		6 Months Ended	12 Months Ended
		Jun. 30, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Beginning balance – January 1		$ 3,813,878	$ 2,931,418
Ending balance		4,357,433	3,813,878
Less: Current portion		(3,683,596)	(3,297,855)
Ending balance, less current portion		673,837	516,023
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Beginning balance – January 1		3,813,878	2,931,418
Fair value changes and accretion included in earnings	[1]	354,963	(278,102)
Ending balance		4,357,433	3,813,878
Fair Value, Inputs, Level 3 [Member] | J P Kush Acquisition [Member]
Defined Benefit Plan Disclosure [Line Items]
Montana final settlement			1,694,166
Fair Value, Inputs, Level 3 [Member] | Barra Acquisition [Member]
Defined Benefit Plan Disclosure [Line Items]
Montana final settlement		600,000
Fair Value, Inputs, Level 3 [Member] | C C S Writeoff [Member]
Defined Benefit Plan Disclosure [Line Items]
Montana final settlement			(81,368)
Fair Value, Inputs, Level 3 [Member] | Altruis Partial Settlement [Member]
Defined Benefit Plan Disclosure [Line Items]
Montana final settlement		(84,473)	(452,236)
Fair Value, Inputs, Level 3 [Member] | Montana Final Settlement [Member]
Defined Benefit Plan Disclosure [Line Items]
Montana final settlement		$ (326,935)
[1]Recorded as a reduction to general and administrative expenses

SCHEDULE OF DISAGGREGATION REVE

SCHEDULE OF DISAGGREGATION REVENUE (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	$ 4,207,126	$ 2,190,847	$ 8,442,907	$ 4,514,577
Employee Benefits, Solutions, LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	184,851	207,201	406,035	416,195
US Benefits Alliance, LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	12,319	15,395	25,906	27,620
Commercial Coverage Solutions LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	57,195	65,348	101,077	154,166
Southwestern Montana Financial Center, Inc. [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	451,705	404,740	958,426	939,856
Fortman Insurance Services, LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	563,138	502,971	1,092,997	960,544
Altruis Benefits Consulting, LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	882,171	729,874	2,187,043	1,750,878
Kush [Member].
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	425,449	265,318	864,040	265,318
Medigap [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	1,359,976		2,537,061
Barra [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	270,322		270,322
Medical/Life [Member] | Regular [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	3,743,730	1,899,162	7,738,369	3,926,302
Medical/Life [Member] | Regular [Member] | Employee Benefits, Solutions, LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	184,851	207,201	406,035	416,195
Medical/Life [Member] | Regular [Member] | US Benefits Alliance, LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	12,319	15,395	25,906	27,620
Medical/Life [Member] | Regular [Member] | Commercial Coverage Solutions LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax
Medical/Life [Member] | Regular [Member] | Southwestern Montana Financial Center, Inc. [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	451,705	404,740	958,426	939,856
Medical/Life [Member] | Regular [Member] | Fortman Insurance Services, LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	357,334	276,634	689,933	526,435
Medical/Life [Member] | Regular [Member] | Altruis Benefits Consulting, LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	882,171	729,874	2,187,043	1,750,878
Medical/Life [Member] | Regular [Member] | Kush [Member].
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	425,449	265,318	864,040	265,318
Medical/Life [Member] | Regular [Member] | Medigap [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	1,359,976		2,537,061
Medical/Life [Member] | Regular [Member] | Barra [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	69,925		69,925
Medical/Life [Member] | Property and Casualty [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	463,396	291,685	704,538	588,275
Property and Casualty [Member] | Regular [Member] | Employee Benefits, Solutions, LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax
Property and Casualty [Member] | Regular [Member] | US Benefits Alliance, LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax
Property and Casualty [Member] | Regular [Member] | Commercial Coverage Solutions LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	57,195	65,348	101,077	154,166
Property and Casualty [Member] | Regular [Member] | Southwestern Montana Financial Center, Inc. [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax
Property and Casualty [Member] | Regular [Member] | Fortman Insurance Services, LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	205,804	226,337	403,064	434,109
Property and Casualty [Member] | Regular [Member] | Altruis Benefits Consulting, LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax
Property and Casualty [Member] | Regular [Member] | Kush [Member].
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax
Property and Casualty [Member] | Regular [Member] | Medigap [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax
Property and Casualty [Member] | Regular [Member] | Barra [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	$ 200,397		$ 200,397

SCHEDULE OF CONCENTRATIONS OF R

SCHEDULE OF CONCENTRATIONS OF REVENUES (Details) - Customer Concentration Risk [Member] - Revenue Benchmark [Member]	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
LTC Global [Member]
Product Information [Line Items]
LTC Global	30%		28%
Priority Health [Member]
Product Information [Line Items]
LTC Global	20%	31%	25%	33%
BlueCross BlueShield [Member]
Product Information [Line Items]
LTC Global		28%	10%	25%
Customer [Member]
Product Information [Line Items]
LTC Global	10%		10%

SUMMARIZES THE CHANGES TO THE P

SUMMARIZES THE CHANGES TO THE PREVIOUSLY ISSUED FINANCIAL INFORMATION (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020
Earn-out liability	$ 1,072,294	$ 1,024,831		$ 2,931,418
Goodwill	33,486,107	10,050,277		8,761,725
Common stock issuable			$ 0	340,000
Additional paid-in-capital	35,466,329	27,329,201	25,992,263	11,559,239
Accumulated Deficit	$ (13,622,454)	$ (33,458,145)	(12,973,606)	(12,359,680)
Previously Reported [Member]
Earn-out liability				2,631,418
Goodwill				9,265,070
Common stock issuable			482,116	822,116
Additional paid-in-capital			25,810,147	11,377,123
Accumulated Deficit			(13,123,609)	(12,482,281)
Revision of Prior Period, Adjustment [Member]
Earn-out liability				300,000
Goodwill				(503,345)
Common stock issuable			(482,116)	(482,116)
Additional paid-in-capital			182,116	182,116
Accumulated Deficit			$ 150,003	$ 122,601

SUMMARY OF BUSINESS AND SIGNI_4

SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended				6 Months Ended
	Jan. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Product Information [Line Items]
Basic earnings (loss) per share		$ 9.82		$ (1.75)		$ 12.59	$ (3.06)
Diluted earnings (loss) per share		$ 8.61		$ (1.75)		$ (12.84)	$ (3.06)
Weighted average number of shares outstanding - Basic		(1,069,157)		(728,966)		(1,025,108)	(617,316)
Weighted average number of shares outstanding - Diluted		(1,219,224)		(728,966)		(1,068,236)	(617,316)
Diluted earnings (loss) per share		$ (8.61)		$ 1.75		$ 12.84	$ 3.06
Cash and restricted cash		$ 4,397,000				$ 4,397,000
Current asset		6,100,803				6,100,803		$ 7,981,501
Current liabilities		9,469,766				9,469,766		44,981,252
Working capital deficit		3,369,000				3,369,000
Stockholders' equity		21,928,443	$ 11,252,333	$ 12,913,545	$ 13,957,299	21,928,443	$ 12,913,545	$ (26,066,129)	$ (63,012)
Operating loss		1,944,797		1,104,790		4,342,963	1,589,645
Recognition and change in fair value of warrant liabilities		12,633,251				24,479,215
Net income		$ 10,495,691	$ 9,340,000	$ (1,276,886)	$ (613,926)	19,835,692	(1,890,812)
Cash flows from operations activites						1,311,411	1,493,252
Netproceeds from private placement issuance of shares and warrants	$ 17,853,000					(17,853,351)
Undiscounted remaining earn out payments						$ 4,697,644
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customer [Member]
Product Information [Line Items]
Concentration Risk, Percentage		10%				10%
Revision of Prior Period, Adjustment [Member]
Product Information [Line Items]
Basic earnings (loss) per share		$ 1.42				$ 1.34
Diluted earnings (loss) per share		$ 10.11				$ (3.99)
Weighted average number of shares outstanding - Basic		180,062				124,111
Weighted average number of shares outstanding - Diluted		180,062				274,080
Diluted earnings (loss) per share		$ (10.11)				$ 3.99

SCHEDULE OF ALLOCATION OF PURCH

SCHEDULE OF ALLOCATION OF PURCHASE PRICE (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Customer Relationships [Member]
Business Acquisition [Line Items]
Weighted average useful life	9 years 6 months 10 days	7 years 8 months 12 days
Medigap Healthcare Insurance Company [Member]
Business Acquisition [Line Items]
Purchase consideration allocated	$ 22,902,201
Medigap Healthcare Insurance Company [Member] | Property, Plant and Equipment [Member]
Business Acquisition [Line Items]
Purchase consideration allocated	$ 20,666
Weighted average useful life	5 years
Medigap Healthcare Insurance Company [Member] | Right of use asset [Member]
Business Acquisition [Line Items]
Purchase consideration allocated	$ 317,787
Medigap Healthcare Insurance Company [Member] | Trade Names [Member]
Business Acquisition [Line Items]
Purchase consideration allocated	$ 340,000
Weighted average useful life	15 years
Medigap Healthcare Insurance Company [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Purchase consideration allocated	$ 4,550,000
Weighted average useful life	12 years
Medigap Healthcare Insurance Company [Member] | Technology-Based Intangible Assets [Member]
Business Acquisition [Line Items]
Purchase consideration allocated	$ 67,000
Weighted average useful life	3 years
Medigap Healthcare Insurance Company [Member] | Back log [Member]
Business Acquisition [Line Items]
Purchase consideration allocated	$ 210,000
Weighted average useful life	1 year
Medigap Healthcare Insurance Company [Member] | Chargeback reserve [Member]
Business Acquisition [Line Items]
Purchase consideration allocated	$ (1,484,473)
Medigap Healthcare Insurance Company [Member] | Lease liability [Member]
Business Acquisition [Line Items]
Purchase consideration allocated	(317,787)
Medigap Healthcare Insurance Company [Member] | Goodwill [Member]
Business Acquisition [Line Items]
Purchase consideration allocated	$ 19,199,008
Weighted average useful life description	Indefinite
Barra [Member]
Business Acquisition [Line Items]
Purchase consideration allocated	$ 7,725,000
Barra [Member] | Property, Plant and Equipment [Member]
Business Acquisition [Line Items]
Purchase consideration allocated	$ 8,593
Weighted average useful life	7 years
Barra [Member] | Right of use asset [Member]
Business Acquisition [Line Items]
Purchase consideration allocated	$ 122,984
Barra [Member] | Trade Names [Member]
Business Acquisition [Line Items]
Purchase consideration allocated	$ 22,000
Weighted average useful life	4 years
Barra [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Purchase consideration allocated	$ 550,000
Weighted average useful life	10 years
Barra [Member] | Lease liability [Member]
Business Acquisition [Line Items]
Purchase consideration allocated	$ (122,984)
Barra [Member] | Goodwill [Member]
Business Acquisition [Line Items]
Purchase consideration allocated	$ 4,236,822
Weighted average useful life description	Indefinite
Barra [Member] | Acquired Accounts Receivable [Member]
Business Acquisition [Line Items]
Purchase consideration allocated	$ 92,585
Barra [Member] | Agency Relationships [Member]
Business Acquisition [Line Items]
Purchase consideration allocated	$ 2,585,000
Weighted average useful life	10 years
Barra [Member] | Developed Technology [Member]
Business Acquisition [Line Items]
Purchase consideration allocated	$ 230,000
Weighted average useful life	5 years

SCHEDULE OF PRO FORMA INFORMATI

SCHEDULE OF PRO FORMA INFORMATION RELATED TO ACQUISITION (Details) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Medigap Healthcare Insurance Company [Member]
Business Acquisition [Line Items]
Revenue	$ 8,809,482	$ 7,071,329
Net Income (Loss)	$ 19,849,175	$ (1,796,767)
Earnings (Loss) per common share, basic	$ 11.25	$ 2.85
Earnings (Loss) per common share, diluted	$ 8.85	$ 2.85
Barra [Member]
Business Acquisition [Line Items]
Revenue	$ 8,990,529	$ 5,364,335
Net Income (Loss)	$ 20,070,124	$ (1,527,038)
Earnings (Loss) per common share, basic	$ 11.40	$ (2.40)
Earnings (Loss) per common share, diluted	$ (8.70)	$ (2.40)

STRATEGIC INVESTMENTS AND BUS_3

STRATEGIC INVESTMENTS AND BUSINESS COMBINATIONS (Details Narrative)			6 Months Ended
	Apr. 26, 2022 USD ($)	Jan. 10, 2022 USD ($) shares	Jun. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Business Acquisition [Line Items]
Goodwill			$ 33,486,107	$ 10,050,277	$ 8,761,725
APA [Member] | Barra and Associates LLC [Member]
Business Acquisition [Line Items]
Asset Acquisition, Consideration Transferred	$ 7,725,000
Working capital	6,520,000
APA [Member] | Barra and Associates LLC [Member] | Paid at closing [Member]
Business Acquisition [Line Items]
Asset Acquisition, Consideration Transferred	6,000,000
APA [Member] | Barra and Associates LLC [Member] | Payable in six months [Member]
Business Acquisition [Line Items]
Asset Acquisition, Consideration Transferred	1,125,000
APA [Member] | Barra and Associates LLC [Member] | Payable over two years [Member]
Business Acquisition [Line Items]
Asset Acquisition, Consideration Transferred	$ 600,000
Measurement Input Royalty Rate [Member] | Trade Names [Member]
Business Acquisition [Line Items]
Business combination, measurement input			0.5
Measurement Input, Discount Rate [Member] | Trade Names [Member]
Business Acquisition [Line Items]
Business combination, measurement input			11
Measurement Input, Discount Rate [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Business combination, measurement input			11
Measurement Input, Discount Rate [Member] | Back log [Member]
Business Acquisition [Line Items]
Business combination, measurement input			11
Measurement Input, Discount Rate [Member] | Developed Technology [Member]
Business Acquisition [Line Items]
Business combination, measurement input			28.6
Measurement Input Obsolescence Rate [Member] | Technology-Based Intangible Assets [Member]
Business Acquisition [Line Items]
Business combination, measurement input			40.3
Medigap Healthcare Insurance Company [Member]
Business Acquisition [Line Items]
Business combination bargain purchase gain recognized amount		$ 20,096,250
Payments to acquire businesses gross		$ 18,138,750
Issuance of shares acquistions | shares		40,402
Goodwill			$ 19,199,008
Acquisition Costs			94,065
Revenue from acquired entity			2,537,061
Shares issued upon termination of employee			412,943
Barra [Member]
Business Acquisition [Line Items]
Goodwill			4,236,822
Acquisition Costs			72,793
Revenue from acquired entity			270,321
Shares issued upon termination of employee			$ 38,698
Barra [Member] | Measurement Input, Discount Rate [Member] | Trade Names [Member]
Business Acquisition [Line Items]
Business combination, measurement input			19.5
Barra [Member] | Measurement Input, Discount Rate [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Business combination, measurement input			19.5

SCHEDULE OF IMPAIRMENT OF GOODW

SCHEDULE OF IMPAIRMENT OF GOODWILL (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Goodwill	$ 10,050,277	$ 8,761,725
Goodwill acquired during period		1,288,552
Goodwill, Ending Balance	33,486,107	$ 10,050,277
Medigap Healthcare Insurance Company [Member]
Restructuring Cost and Reserve [Line Items]
Goodwill acquired during period	19,199,008
Goodwill, Ending Balance	19,199,008
Barra [Member]
Restructuring Cost and Reserve [Line Items]
Goodwill acquired during period	4,236,822
Goodwill, Ending Balance	$ 4,236,822

SCHEDULE OF INTANGIBLE ASSETS A

SCHEDULE OF INTANGIBLE ASSETS AND WEIGHTED-AVERAGE REMAINING AMORTIZATION PERIOD (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 19,718,443	$ 10,697,252
Accumulated amortization	(4,966,692)	(3,618,352)
Net carrying amount	$ 14,751,751	$ 7,078,900
Trademarks and Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	4 years 10 months 24 days	3 years 6 months
Gross carrying amount	$ 2,142,858	$ 1,777,475
Accumulated amortization	(804,020)	(609,822)
Net carrying amount	$ 1,338,838	$ 1,167,653
Internally Developed Software [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	4 years 6 months	4 years 8 months 12 days
Gross carrying amount	$ 1,326,158	$ 595,351
Accumulated amortization	(131,655)	(28,443)
Net carrying amount	$ 1,194,503	$ 566,908
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	9 years 6 months 10 days	7 years 8 months 12 days
Gross carrying amount	$ 11,922,290	$ 4,237,290
Accumulated amortization	(1,517,174)	(1,048,726)
Net carrying amount	$ 10,405,116	$ 3,188,564
Purchased Software [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period		7 months 6 days
Gross carrying amount	$ 562,327	$ 562,327
Accumulated amortization	(562,327)	(452,985)
Net carrying amount		$ 109,342
Video Production Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	7 months 6 days	1 year
Gross carrying amount	$ 50,000	$ 20,000
Accumulated amortization	(23,242)
Net carrying amount	$ 26,758	$ 20,000
Non-competition Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	2 years 4 months 24 days	2 years 10 months 24 days
Gross carrying amount	$ 3,504,810	$ 3,504,809
Accumulated amortization	(1,827,590)	(1,478,376)
Net carrying amount	$ 1,677,220	$ 2,026,433
Contracts backlog [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	6 months
Gross carrying amount	$ 210,000
Accumulated amortization	(100,684)
Net carrying amount	$ 109,316

SCHEDULE OF AMORTIZATION EXPENS

SCHEDULE OF AMORTIZATION EXPENSE OF ACQUIRED INTANGIBLES ASSETS (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
2022 (remainder of year)	$ 1,374,512
2023	2,461,552
2024	2,083,450
2025	1,703,824
2026	1,463,747
Thereafter	5,664,666
Total	$ 14,751,751	$ 7,078,900

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS (Details Narrative) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill	$ 33,486,107	$ 10,050,277	$ 8,761,725
Revision of Prior Period, Adjustment [Member]
Goodwill			(503,345)
Previously Reported [Member]
Goodwill			$ 9,265,070

SCHEDULE OF LONG TERM DEBT (Det

SCHEDULE OF LONG TERM DEBT (Details) (Parenthetical) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
CCS [Member]
Restructuring Cost and Reserve [Line Items]
Net of deferred financing cost	$ 16,351	$ 17,626
EBS and USBA [Member]
Restructuring Cost and Reserve [Line Items]
Net of deferred financing cost	13,497	14,606
SWMT [Member]
Restructuring Cost and Reserve [Line Items]
Net of deferred financing cost	10,085	11,027
FIS [Member]
Restructuring Cost and Reserve [Line Items]
Net of deferred financing cost	39,752	42,660
ABC [Member]
Restructuring Cost and Reserve [Line Items]
Net of deferred financing cost	45,369	48,609
Barra [Member]
Restructuring Cost and Reserve [Line Items]
Net of deferred financing cost	$ 208,901	$ 0

SCHEDULE OF LONG TERM DEBT (D_2

SCHEDULE OF LONG TERM DEBT (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Long term debt	$ 13,871,912	$ 7,999,245
Current portion of long-term debt	(936,263)	(913,920)
Long term debt, excluding current maturities	12,935,649	7,085,325
CCS [Member]
Restructuring Cost and Reserve [Line Items]
Long term debt	738,547	785,826
EBS and USBA [Member]
Restructuring Cost and Reserve [Line Items]
Long term debt	455,391	485,317
SWMT [Member]
Restructuring Cost and Reserve [Line Items]
Long term debt	835,376	884,720
FIS [Member]
Restructuring Cost and Reserve [Line Items]
Long term debt	2,103,885	2,226,628
ABC [Member]
Restructuring Cost and Reserve [Line Items]
Long term debt	3,427,614	3,616,754
Barra [Member]
Restructuring Cost and Reserve [Line Items]
Long term debt	$ 6,311,099

SCHEDULE OF CUMULATIVE MATURITI

SCHEDULE OF CUMULATIVE MATURITIES OF LONG-TERM LOANS AND CREDIT FACILITIES (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Long-term Debt And Short-term Financings
2022 (remainder of year)	$ 438,616
2023	1,228,897
2024	1,542,156
2025	1,656,383
2026	1,776,385
Thereafter	7,563,428
Total	14,205,865
Less: debt issuance costs	(333,953)
Total	$ 13,871,912	$ 7,999,245

LONG-TERM DEBT AND SHORT-TERM_3

LONG-TERM DEBT AND SHORT-TERM FINANCINGS (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Notes Payable	$ 42,894	$ 4,456
Directors and Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	7.51%	7.95%
Amortization of Debt Discount (Premium)	$ 417,199	$ 0
Debt Instrument, Face Amount	$ 376,647	$ 0

WARRANT LIABILITIES (Details Na

WARRANT LIABILITIES (Details Narrative) - USD ($)			1 Months Ended		3 Months Ended			6 Months Ended		12 Months Ended
	Jan. 05, 2022	Dec. 23, 2021	Mar. 31, 2022	Jan. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 22, 2021	Dec. 31, 2020
Common stock par value					$ 0.086			$ 0.086		$ 0.086
Preferred stock par value					$ 0.086			$ 0.086		$ 0.086
Unrealized losses										$ 17,652,808
Unrealized gain								$ 12,322,737
Unrealized gain								24,748,163
Derivative liability			$ 23,660,144		$ 11,026,893	$ 23,660,144		11,026,893		37,652,808
Derivative liability measured at fair value								1,525,923
Unrealized gain					(12,633,251)	(15,518,587)				17,408,311
Series B Warrant Liability [Member]
Derivative liability			$ 23,080,682		10,757,945	23,080,682		10,757,945
Unrealized gain					(12,322,737)	$ (31,980,437)
Securities Purchase Agreement [Member]
Common stock par value											$ 0.086
Aggregate purchase price of common shares, preferred shares and warrants										$ 20,000,000
Securities Purchase Agreement [Member] | Private Placement [Member]
Warrant issued	16,303
Warrant exercise price	$ 61.35
Derivative liability					268,948			268,948
Warrant term	5 years
Derivative liability measured at fair value	$ 1,525,923
Unrealized gain					$ 310,514			$ 268,948
Securities Purchase Agreement [Member] | Series B Convertible Preferred Stock [Member]
Shares converted		9,076
Preferred stock par value											0.086
Share price per share											1,000
Preferred stock conversion price											61.35
Common Stock [Member]
Number of shares issued			400			178,059	120,000
Common Stock [Member] | Private Placement [Member]
Number of shares issued				178,059
Common Stock [Member] | Securities Purchase Agreement [Member]
Warrant exercise price											$ 61.35
Number of shares issued		178,059
Shares converted		147,939
Common Stock [Member] | Securities Purchase Agreement [Member] | Maximum [Member]
Warrant issued											651,997

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended				6 Months Ended
	Mar. 31, 2022	Jan. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	May 31, 2022	May 01, 2022	Apr. 30, 2022	Dec. 31, 2021
Class of Stock [Line Items]
Preferred stock shares authorized			750,000,000				750,000,000				750,000,000
Preferred stock, par value			$ 0.086				$ 0.086				$ 0.086
Preferred stock shares issued		9,076	9,076				9,076				0
Common Stock, Shares Authorized			133,333,333				133,333,333				133,333,333
Common Stock, Par or Stated Value Per Share			$ 0.086				$ 0.086				$ 0.086
Common stock, shares outstanding			974,268				974,268				730,407
Issuance of shares				$ 20,000,051		$ 9,109,148
Three Employees [Member]
Class of Stock [Line Items]
Shares Granted, Value, Share-Based Payment Arrangement, after Forfeiture							$ 766,250
Share based compensation expense			$ 100,000				$ 766,250
Medigap Acquisition [Member]
Class of Stock [Line Items]
Stock issued during period, shares, acquisitions		40,402
Common Stock [Member]
Class of Stock [Line Items]
Number of shares issued	400			178,059		120,000
Stock issued during period, shares, acquisitions				40,402	995
Exercise of Series A warrants, shares				25,000
Number of shares converted		25,000		(218,462)
Vesting of stock award	400
Class of common stock warrant										4,000
Common stock, shares outstanding			974,268				974,268				730,407
Share based compensation expense			$ 70,721				$ 70,721
Issuance of shares				$ 15,313		$ 10,320	$ 178,200
Common Stock [Member] | Private Placement [Member]
Class of Stock [Line Items]
Number of shares issued		178,059
Series A Warrant [Member]
Class of Stock [Line Items]
Exercise of Series A warrants, shares		25,000					113,000
Warrant exercise price		$ 99
Series B Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares authorized			16				16
Series C Prepaid Warrants [Member]
Class of Stock [Line Items]
Warrant exercise price			$ 0.001				$ 0.001
Class of common stock warrant		218,462	218,462				218,462	218,462	218,462
Series C Prepaid Warrants [Member] | Common Stock [Member]
Class of Stock [Line Items]
Class of common stock warrant		218,462	218,462				218,462	218,462
Proceeds from issuance of debt							$ 1,336
Series D Prepaid Warrants [Member]
Class of Stock [Line Items]
Class of common stock warrant		81,500

SCHEDULE OF CALCULATIONS OF BAS

SCHEDULE OF CALCULATIONS OF BASIC AND DILUTED EPS (Details) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021
Earnings Per Share [Abstract]
Net income (loss)	$ 10,495,691	$ 9,340,000	$ (1,276,886)	$ (613,926)	$ 19,835,692	$ (1,890,812)
Deemed dividend					$ (6,930,335)
Weighted average shares - denominator basic computation	1,069,157		728,966		1,025,108	617,316
Effect of stock awards	2,128
Effect of Series B warrant liability					$ 43,128
Effect of preferred stock	147,939
Weighted average shares, as adjusted - denominator diluted computation	1,219,224		728,966		1,068,236	617,316
Earnings (loss) per common share - basic	$ 9.82		$ (1.75)		$ 12.59	$ (3.06)
Earnings (loss) per common share - diluted	$ 8.61		$ (1.75)		$ (12.84)	$ (3.06)
Net income (loss), numerator, basic computation					$ 12,905,357	$ (1,890,812)
Recognition and change in fair value of warrant liability					(26,625,915)
Net income (loss), numerator, diluted computation					$ (13,720,558)	$ (1,890,812)

SCHEDULE OF ANTI-DILUTIVE SECUR

SCHEDULE OF ANTI-DILUTIVE SECURITIES IN WEIGHTED AVERAGE SHARES (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Common Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted-average anti-dilutive securities	10,928	10,928	10,928	10,928
Series A Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted-average anti-dilutive securities	113,000	138,000	113,000	138,000
Unvested Stock Awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted-average anti-dilutive securities		3,072	4,621	3,072
Warrant Liability [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted-average anti-dilutive securities	668,299
Conversion Series B Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted-average anti-dilutive securities			147,939

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT (Details)	Jun. 30, 2022 USD ($)
Leases
2022	$ 303,256
2023	546,275
2024	253,908
2025	144,124
2026	113,738
Thereafter	268,202
Total undiscounted operating lease payments	1,629,503
Less: Imputed interest	(169,978)
Present value of operating lease liabilities	$ 1,459,525

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Leases
Operating Lease, Expense	$ 156,750	$ 43,931	$ 275,174	$ 112,199
Weighted average remaining lease term	4 years 3 days		4 years 3 days
Weighted average discount rate	5.76%		5.76%

SCHEDULE OF EARN-OUT LIABILITY

SCHEDULE OF EARN-OUT LIABILITY (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1	$ 3,813,878	$ 2,931,418
Changes due to acquisitions	600,000
Changes due to payments	(411,408)	(452,236)
Changes due to fair value adjustments	354,963	(278,102)
Ending balance	4,357,433	3,813,878
Changes due to business combinations		1,694,166
Changes due to write-offs		(81,368)
Commercial Solutions Of Insurance Agency LLC [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1		81,368
Changes due to acquisitions
Changes due to payments
Changes due to fair value adjustments
Ending balance
Changes due to business combinations
Changes due to write-offs		(81,368)
Fortman Insurance Agency LLC [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1	515,308	432,655
Changes due to acquisitions
Changes due to payments
Changes due to fair value adjustments	32,620	82,653
Ending balance	547,928	515,308
Changes due to business combinations
Changes due to write-offs
Southwestern Montana Insurance Center Inc [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1	615,969	522,553
Changes due to acquisitions
Changes due to payments	(326,935)
Changes due to fair value adjustments	37,741	93,416
Ending balance	326,775	615,969
Changes due to business combinations
Changes due to write-offs
Altruis Benefits Consultants Inc [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1	992,868	1,894,842
Changes due to acquisitions
Changes due to payments	(84,473)	(452,236)
Changes due to fair value adjustments		(449,738)
Ending balance	908,395	992,868
Changes due to business combinations
Changes due to write-offs
JP Kush and Associates Inc [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1	1,689,733
Changes due to acquisitions
Changes due to payments
Changes due to fair value adjustments	334,602	(4,433)
Ending balance	2,024,335	1,689,733
Changes due to business combinations		1,694,166
Changes due to write-offs
Barra [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1
Changes due to acquisitions	600,000
Changes due to fair value adjustments	(50,000)
Ending balance	$ 550,000