Reliance Global (RELI) 10-Q/A 18 May 23 2022 Q3 Quarterly report (amended) Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Nov. 14, 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 September 30, 2022, with the Securities and Exchange Commission (“SEC”) on November 14, 2022 (the “Original Form 10-Q”). This Amendment No. 1 on Form 10-Q/A (“Amendment No. 1” or “Form 10-Q/A”) 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	Sep. 30, 2022
Document Fiscal Period Focus	Q3
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		1,203,631
Common Stock [Member]
Title of 12(b) Security	Common Stock
Trading Symbol	RELI
Security Exchange Name	NASDAQ
Series A Warrants
Title of 12(b) Security	Series A Warrants
Trading Symbol	RELIW
Security Exchange Name	NASDAQ

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash	$ 1,615,054	$ 4,136,180
Restricted cash	1,409,562	484,542
Accounts receivable	1,025,120	1,024,831
Accounts receivable, related parties	1,159	7,131
Note receivables
Other receivables	37,674
Prepaid expense and other current assets	399,506	2,328,817
Total current assets	4,488,075	7,981,501
Property and equipment, net	199,030	130,359
Right-of-use assets	1,327,361	1,067,734
Investment in NSURE, Inc.	1,350,000	1,350,000
Intangibles, net	14,359,973	7,078,900
Goodwill	33,486,107	10,050,277
Other non-current assets	23,284	16,792
Total assets	55,233,830	27,675,563
Current liabilities:
Accounts payable and other accrued liabilities	1,221,583	2,759,160
Other payables	1,241,341	81,500
Chargeback reserve	1,350,533
Short term Financing Agreements	309,993
Current portion of long-term debt	1,026,541	913,920
Current portion of leases payable	538,018	276,009
Earn-out liability, current portion	2,283,380	3,297,855
Warrant commitment		37,652,808
Total current liabilities	7,971,389	44,981,252
Loans payable, related parties, less current portion	1,679,560	353,766
Long term debt, less current portion	12,640,673	7,085,325
Leases payable, less current portion	833,395	805,326
Earn-out liability, less current portion	635,647	516,023
Warrant liabilities	3,107,578
Total liabilities	26,868,242	53,741,692
Stockholders’ equity (deficit):
Preferred stock, $0.086 par value; 750,000,000 shares authorized and 0 issued and outstanding as of September 30, 2022 and December 31, 2021
Common stock, $0.086 par value; 133,333,333 shares authorized and 1,203,630 and 730,407 issued and outstanding as of September 30, 2022 and December 31, 2021, respectively	103,512	62,815
Additional paid-in capital	35,762,437	27,329,201
Stock subscription receivable		(20,000,000)
Accumulated deficit	(7,500,361)	(33,458,145)
Total stockholders’ equity (deficit)	28,365,588	(26,066,129)
Total liabilities and stockholders’ equity (deficit)	$ 55,233,830	$ 27,675,563

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 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	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.086	$ 0.086
Common stock, shares authorized	133,333,333	133,333,333
Common stock, shares issued	1,203,630	730,407
Common stock, shares outstanding	1,203,630	730,407

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue
Commission income	$ 4,153,361	$ 2,581,636	$ 12,596,268	$ 7,096,213
Total revenue	4,153,361	2,581,636	12,596,268	7,096,213
Operating expenses
Commission expense	862,857	660,708	2,617,140	1,748,451
Salaries and wages	2,114,730	1,188,267	6,373,697	3,217,441
General and administrative expenses	1,253,097	755,130	5,465,384	2,961,881
Marketing and advertising	726,115	65,010	1,922,520	143,110
Depreciation and amortization	713,444	387,729	2,077,372	1,090,183
Total operating expenses	5,670,243	3,056,844	18,456,113	9,161,066
Loss from operations	(1,516,882)	(475,208)	(5,859,845)	(2,064,853)
Other income (expense)
Other expense, net	(280,340)	(120,025)	(580,900)	(421,192)
Recognition and change in fair value of warrant liabilities	7,919,315		32,398,530
Total other income (expense)	7,638,975	(120,025)	31,817,630	(421,192)
Net income (loss)	$ 6,122,093	$ (595,233)	$ 25,957,785	$ (2,486,045)
Basic earnings (loss) per share	$ 5.29	$ (0.82)	$ 17.79	$ (3.80)
Diluted earnings (loss) per share	$ 4.65	$ (0.82)	$ 15.60	$ (3.80)
Weighted average number of shares outstanding - Basic	1,156,939	729,629	1,069,534	653,939
Weighted average number of shares outstanding - Diluted	1,304,878	729,629	1,219,822	653,939

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
Balance at Dec. 31, 2020	$ 33,912	$ 24,315	$ 340,000	$ 11,898,441		$ (12,359,680)	$ (63,012)
Balance, shares at Dec. 31, 2020	395,640	282,735	23,341
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
Shares issued due to public offering, shares		120,000
Net income (loss)						(613,926)	(613,926)
Shares issued for services		$ 86		90,964			91,050
Shares issued for services, shares		1,000
Over-allotment shares from offering, net of offering costs of $250,928		$ 1,548		1,364,825			1,366,373
Over-allotment shares from offering, 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
Shares issued due to conversion of preferred stock, shares	(394,493)	262,995
Shares issued due to conversion of debt		$ 3,631		3,796,369			3,800,000
Shares issued due to conversion of debt, shares		42,222
Rounding shares related to initial public offering
Rounding shares related to initial public offering, shares		126	(3)
Shares issued pursuant to software purchase		$ 134	$ (340,000)	339,866
Shares issued pursuant to software purchase, shares		1,556	(1,556)
Balance at Mar. 31, 2021	$ 100	$ 62,652		26,868,153		(12,973,606)	13,957,299
Balance, shares at Mar. 31, 2021	1,147	728,634
Balance at Dec. 31, 2020	$ 33,912	$ 24,315	$ 340,000	11,898,441		(12,359,680)	(63,012)
Balance, shares at Dec. 31, 2020	395,640	282,735	23,341
Net income (loss)							(2,486,045)
Balance at Sep. 30, 2021	$ 100	$ 62,738		27,247,424		(14,845,725)	12,464,537
Balance, shares at Sep. 30, 2021	1,167	729,629
Balance at Mar. 31, 2021	$ 100	$ 62,652		26,868,153		(12,973,606)	13,957,299
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		49,914			50,000
Shares issued pursuant to acquisition of Kush, shares		995
Net income (loss)						(1,276,886)	(1,276,886)
Rounding shares related to initial public offering
Rounding shares related to initial public offering, shares	20
Balance, shares at Jun. 30, 2021	1,167	729,629
Balance at May. 31, 2021	$ 100	$ 62,738		27,101,199		(14,250,492)	12,913,545
Share based compensation				146,225			146,225
Shares issued pursuant to acquisition of Kush
Net income (loss)						(595,233)	(595,233)
Rounding shares related to initial public offering
Balance at Sep. 30, 2021	$ 100	$ 62,738		27,247,424		(14,845,725)	12,464,537
Balance, shares at Sep. 30, 2021	1,167	729,629
Balance, shares at Jun. 30, 2021	1,167	729,629
Net income (loss)							(595,233)
Balance at Sep. 30, 2021	$ 100	$ 62,738		27,247,424		(14,845,725)	12,464,537
Balance, shares at Sep. 30, 2021	1,167	729,629
Balance at Dec. 31, 2021		$ 62,815		27,329,201	(20,000,000)	(33,458,145)	(26,066,129)
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
Shares issued due to public offering, shares	9,076	178,059
Shares issued pursuant to acquisition of Kush		$ 3,475		4,759,976			4,763,451
Shares issued pursuant to acquisition of Kush, 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 income (loss)						9,340,000	9,340,000
Balance at Mar. 31, 2022	$ 781	$ 64,999		35,304,698		(24,118,145)	11,252,333
Balance, shares at Mar. 31, 2022	9,076	755,806
Balance at Dec. 31, 2021		$ 62,815		27,329,201	(20,000,000)	(33,458,145)	(26,066,129)
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 income (loss)							25,957,785
Balance at Sep. 30, 2022		$ 103,512		35,762,437		(7,500,361)	28,365,588
Balance, shares at Sep. 30, 2022		1,203,630
Balance at Mar. 31, 2022	$ 781	$ 64,999		35,304,698		(24,118,145)	11,252,333
Balance, shares at Mar. 31, 2022	9,076	755,806
Share based compensation				179,083			179,083
Net income (loss)						10,495,691	10,495,691
Issuance of common stock for conversion of Series C warrants		$ 18,788		(17,452)			1,336
Issuance of common stock for conversion of Series C warrants, shares		218,462
Balance at Jun. 30, 2022	$ 781	$ 83,787		35,466,329		(13,622,454)	21,928,443
Balance, shares at Jun. 30, 2022	9,076	974,268
Share based compensation				314,257			314,257
Net income (loss)						6,122,093	6,122,093
Issuance of common stock for conversion of Series D warrants		$ 7,002		(6,207)			795
Issuance of common stock for conversion of Series D warrants, shares		81,423
Shares issued due to conversion of preferred stock	$ (781)	$ 12,723		(11,942)
Shares issued due to conversion of preferred stock, shares	(9,076)	147,939
Balance at Sep. 30, 2022		$ 103,512		$ 35,762,437		$ (7,500,361)	$ 28,365,588
Balance, shares at Sep. 30, 2022		1,203,630

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 ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities:
Net income (loss)	$ 25,957,785	$ (2,486,045)
Adjustment to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	2,077,372	1,090,183
Amortization of debt issuance costs and accretion of debt discount	28,702	37,822
Non-cash lease expense	30,451	2,331
Stock compensation expense	1,233,300	667,373
Earn-out fair value and write-off adjustments	132,445
Recognition and change in fair value of warrant liabilities	(32,398,530)
Change in operating assets and liabilities:
Accounts payables and other accrued liabilities	(1,541,037)	(314,045)
Accounts receivable	92,297	(87,058)
Accounts receivable, related parties	5,972	(7,131)
Other receivables	(37,674)	3,825
Other payables	34,841	(112)
Charge back reserve	(133,940)
Other non-current assets	(6,492)	(14,992)
Prepaid expense and other current assets	2,346,510	(196,471)
Net cash used in operating activities	(2,177,998)	(1,304,320)
Cash flows from investing activities:
Purchase of property and equipment	(67,906)	(24,257)
Business acquisitions, net of cash acquired	(24,138,750)	(1,608,586)
Purchase of intangibles	(775,953)	(331,054)
Net cash used in investing activities	(24,982,609)	(1,963,897)
Cash flows from financing activities:
Principal repayments of debt	(663,016)	(663,907)
Proceeds from loan for business acquisition	6,520,000
Payment of debt issuance costs	(214,257)
Payments on earn-out liabilities	(1,627,296)	(452,236)
Proceeds from loans payable, related parties	1,500,000	2,931
Payments of loans payable, related parties	(174,206)	(504,899)
Proceeds from exercise of warrants into common stock	2,477,131
Repayments on short-term financing	(107,206)
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	25,564,501	8,878,110
Net (decrease) increase in cash and restricted cash	(1,596,106)	5,609,893
Cash and restricted cash at beginning of period	4,620,722	529,581
Cash and restricted cash at end of period	3,024,616	6,139,474
Supplemental disclosure of cash and non-cash investing and financing transactions:
Cash paid for interest	562,800	350,175
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	190,069	339,264
Conversion of debt into equity		3,800,000
Cashless conversion of series D warrants into common stock	36,761
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
Lease assets acquired in exchange for lease liabilities	$ 628,004	$ 861,443

ORGANIZATION AND SUMMARY OF SIG

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Reliance Global Group, Inc. (formerly known as Ethos Media Network, Inc.) (“RELI”, “Reliance”, or the “Company”) was incorporated in Florida on August 2, 2013. In September 2018, Reliance Global Holdings, LLC (“Reliance Holdings”, or “Parent Company”), a related party acquired control of the Company. Ethos Media Network, Inc. was then renamed on October 18, 2018. On May 1, 2021, the Company acquired J.P. Kush and Associates, Inc. (“Kush”), an independent healthcare insurance agency (See Note 3). On January 10, 2022, the Company acquired Medigap Healthcare Insurance Company, LLC (“Medigap”), an independent healthcare agency (see Note 3) Basis of Presentation and Principles of Consolidation The accompanying unaudited condensed consolidated financial statements included herein have been prepared by the Company in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The accompanying unaudited condensed consolidated financial statements include the accounting of Reliance Global Group, Inc., and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto for the year ended December 31, 2021 included in the Company’s annual report on Form 10-K. Restatement of Previously Issued Financial Statements Subsequent to the Company’s filing of its Quarterly Report on Form 10-Q for the quarter ended September 30, 2022, with the Securities and Exchange Commission on November 14, 2022, the Company performed an evaluation of its accounting in connection with the calculation of its basic Earnings Per Share (“EPS”) and diluted EPS for the three and nine months ended September 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 nine months ended September 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 September 30, 2022, and includes an increase to basic earnings per share in the amount of $ 0.04 6.19 4,679 143,260 SCHEDULE OF CHANGES IN EARNING PER SHARE AND WEIGHTED AVERAGE SHARES OUTSTANDING As Reported Adjustment As Corrected Three Months Ended September 30, 2022 As Reported Adjustment As Corrected Basic earnings (loss) per share 5.25 (0.04 ) 5.29 Diluted earnings (loss) per share (1.50 ) 6.19 4.65 Weighted average number of shares outstanding – Basic 1,161,618 (4,679 ) 1,156,939 Weighted average number of shares outstanding - Diluted 1,161,618 143,260 1,304,878 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 nine months ended September 30, 2022, and includes an increase to basic earnings per share in the amount of $ 1.29 27.30 85,142 64,146 As Reported Adjustment As Corrected Nine Months Ended September 30, 2022 As Reported Adjustment As Corrected Basic earnings (loss) per share 16.50 1.29 17.79 Diluted earnings (loss) per share (11.70 ) 27.30 15.60 Weighted average number of shares outstanding – Basic 1,154,676 (85,142 ) 1,069,534 Weighted average number of shares outstanding - Diluted 1,154,676 64,146 1,219,822 Additionally, please refer to Note 7. Earnings (Loss) Per Share Liquidity As of September 30, 2022, the Company’s reported cash and restricted cash aggregated balance was approximately $ 3,024,000 4,488,000 7,971,000 3,483,000 28,366,000 5,860,000 32,399,000 25,958,000 2,178,000 17,853,000 Use of Estimates The preparation of financial statements in conformity with U.S. 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 September 30, 2022 September 30, 2021 Cash $ 1,615,054 $ 5,655,103 Restricted cash 1,409,562 484,371 Total cash and restricted cash $ 3,024,616 $ 6,139,474 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 EARN OUT LIABILITY September 30, 2022 December 31, 2021 Stock price $ 0.78 $ 6.44 Volatility 105 % 90 % Time to expiry 4.26 5 Dividend yield 0 % 0 % Risk free rate 4.10 % 1.10 % The following reconciles fair value of the liability classified warrants: SCHEDULE OF RECONCILES WARRANT COMMITMENT 1 2 3 4 Three and Nine Months ended September 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) loss - (12,322,737 ) (310,514 ) (12,633,251 ) Ending balance, June 30, 2022 $ - $ 10,757,945 $ 268,948 $ 11,026,893 Beginning balance $ - $ 10,757,945 $ 268,948 $ 11,026,893 Unrealized (gain) loss - (7,726,161 ) (193,154 ) (7,919,315 ) Ending balance, September 30, 2022 - 3,031,784 75,794 3,107,578 Ending balance - 3,031,784 75,794 3,107,578 1 2 December 31, 2021 Series B Warrant Commitment Total Beginning balance $ - $ - Initial recognition 20,244,497 20,244,497 Unrealized (gain) loss 17,408,311 17,408,311 Ending balance $ 37,652,808 $ 37,652,808 Earn-out liabilities: SCHEDULE OF FAIR VALUE MEASUREMENTS September 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 September 30, 2022 WACC Risk Premium: 14.5 % Volatility 50 % Credit Spread: 15.1 % 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 $ 3,291,883 SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE September 30, 2022 December 31, 2021 Beginning balance – January 1 $ 3,813,878 $ 2,931,418 Acquisitions and Settlements (1,027,296 ) 1,160,562 Period adjustments: Fair value changes included in earnings * 132,445 (278,102 ) Ending balance $ 2,919,027 $ 3,813,878 Less: Current portion (2,283,380 ) (3,297,855 ) Ending balance, less current portion 635,647 516,023 * Recorded as a reduction to general and administrative expenses Investment in Nsure On February 19, 2020, the Company entered into a securities purchase agreement with NSURE, Inc. (“NSURE”), which was further amended on October 8, 2020, and as amended provides that the Company may invest up to an aggregate of $ 5,700,000 928,343 During the course of calendar year 2020 and by October 8, 2020, the Company funded the first tranche, $ 1,350,000 394,029 209,075 6.457 325,239 9.224 The Company did not fund tranches two and three in the required timeframes, thus, the Company relinquished its rights under the contract to any additional NSURE shares aside for the ones already acquired with tranche one. The Company measures the NSURE shares subsequent to acquisition in accordance with ASC 321-10-35-2, at cost less impairment since no readily determinable fair value is available to the Company. The investment is reviewed for impairment at each reporting period by qualitatively assessing any indicators demonstrating fair value of the investment is less than carrying value. The Company did not observe any price changes resulting from orderly transactions for identical or similar assets for the periods ended September 30, 2022 or September 30, 2021. ASC 321-10-50-4 further requires an entity to disclose unrealized gains and losses for periods that relate to equity securities held at a reporting date. To-date, the Company has not recognized any unrealized gains or losses on the NSURE security. In accordance with ACS 321-10-35-3, the Company performed a qualitative assessment to determine if the investment may be impaired. After considering the indicators contained in ASC 321-10-35-3a –3e, the Company determined that the investment was not impaired. Revenue Recognition The following table disaggregates the Company’s revenue by line of business, showing commissions earned: SCHEDULE OF DISAGGREGATION REVENUE Three Months ended September 30, 2022 Medical/Life Property and Casualty Total Regular EBS $ 212,384 $ - $ 212,384 USBA 13,732 - 13,732 CCS/UIS - 76,035 76,035 Montana 426,591 - 426,591 Fortman 259,255 186,860 446,115 Altruis 896,012 - 896,012 Kush 366,219 - 366,219 Medigap 1,331,593 - 1,331,593 Barra 83,615 301,065 384,680 $ 3,589,401 $ 563,960 $ 4,153,361 Nine Months ended September 30, 2022 Medical/Life Property and Casualty Total Regular EBS $ 645,217 $ - $ 645,217 USBA 39,638 - 39,638 CCS/UIS - 177,111 177,111 Montana 1,385,017 - 1,385,017 Fortman 949,189 589,924 1,539,113 Altruis 3,056,257 - 3,056,257 Kush 1,230,259 - 1,230,259 Medigap 3,868,654 - 3,868,654 Barra 153,539 501,463 655,002 $ 11,327,770 $ 1,268,498 $ 12,596,268 Three Months ended September 30, 2021 Medical/Life Property and Casualty Total Regular EBS 226,233 - 226,233 USBA 18,241 - 18,241 CCS/UIS - 120,762 120,762 Montana 343,546 - 343,546 Fortman 357,638 194,218 551,856 Altruis 807,775 - 807,775 Kush 513,223 - 513,223 $ 2,266,656 $ 314,980 $ 2,581,636 Nine Months ended September 30, 2021 Medical/Life Property and Casualty Total Regular EBS $ 642,428 $ - $ 642,428 USBA 45,861 - 45,861 CCS/UIS - 274,928 274,928 Montana 1,283,402 - 1,283,402 Fortman 884,073 628,327 1,512,400 Altruis 2,558,653 - 2,558,653 Kush 778,541 - 778,541 $ 6,192,958 $ 903,255 $ 7,096,213 The following, are customers representing 10% or more of total revenue: SCHEDULE OF CONCENTRATIONS OF REVENUES Insurance Carrier 2022 2021 For the three months ended September 30, Insurance Carrier 2022 2021 LTC Global 27 % -% Priority Health 21 % 27% BlueCross BlueShield 10 % 24% Insurance Carrier 2022 2021 For the Nine months ended September 30, Insurance Carrier 2022 2021 LTC Global 27 % - % Priority Health 24 % 30 % BlueCross BlueShield 10 % 25 % No other single Customer accounted for more than 10% Income Taxes The Company recorded no income tax expense for the three and nine months ended September 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 September 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 September 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	9 Months Ended
	Sep. 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 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 September 30, 2022 was $ 3,868,654 693,861 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 nine months ended September 30, 2022 and 2021: SCHEDULE OF PRO FORMA INFORMATION RELATED TO ACQUISITION September 30, September 30, 2022 2021 Revenue $ 12,962,843 $ 10,931,340 Net Income (Loss) $ 25,971,268 $ (2,344,977 ) Earnings (Loss) per common share, basic $ 16.50 $ (3.60 ) Earnings (Loss) per common share, diluted $ (11.70 ) $ (3.60 ) 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 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 September 30, 2022 was $ 655,002 182,603 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 nine months ended September 30, 2022 and 2021: SCHEDULE OF PRO FORMA INFORMATION RELATED TO ACQUISITION September 30, September 30, 2022 2021 Revenue $ 13,143,889 $ 8,370,850 Net Income (Loss) $ 26,192,218 $ (1,940,384 ) Earnings (Loss) per common share, basic $ 16.65 $ (3.00 ) Earnings (Loss) per common share, diluted $ (11.40 ) $ (3.00 )

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	9 Months Ended
	Sep. 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 September 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 September 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 September 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 4.6 $ 2,141,858 $ (897,390 ) $ 1,244,468 Internally developed software 4.3 1,530,537 (210,443 ) 1,320,094 Customer relationships 9.3 11,922,290 (1,793,319 ) 10,128,971 Purchased software 0.4 665,137 (568,039 ) 97,098 Video Production Assets 0.3 50,000 (36,621 ) 13,379 Non-competition agreements 2.1 3,504,810 (2,003,505 ) 1,501,305 Contracts Backlog 0.3 210,000 (155,342 ) 54,658 $ 20,024,632 $ (5,664,659 ) $ 14,359,973 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 September 30, 2022, for each of the following five years and thereafter: SCHEDULE OF AMORTIZATION EXPENSE OF ACQUIRED INTANGIBLES ASSETS 1 Years ending December 31, Amortization Expense 2022 (remainder of year) $ 707,166 2023 2,536,548 2024 2,158,445 2025 1,764,541 2026 1,504,660 Thereafter 5,688,613 Total $ 14,359,973

LONG-TERM DEBT AND SHORT-TERM F

LONG-TERM DEBT AND SHORT-TERM FINANCINGS	9 Months Ended
	Sep. 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 September 30, 2022 December 31, 2021 Oak Street Funding LLC Term Loan for the acquisition of EBS and USBA, net of deferred financing costs of $ 12,942 14,606 $ 442,368 $ 485,317 Oak Street Funding LLC Senior Secured Amortizing Credit Facility for the acquisition of CCS, net of deferred financing costs of $ 15,713 17,626 715,816 785,826 Oak Street Funding LLC Term Loan for the acquisition of SWMT, net of deferred financing costs of $ 9,613 11,027 811,699 884,720 Oak Street Funding LLC Term Loan for the acquisition of FIS, net of deferred financing costs of $ 38,298 42,660 2,045,048 2,226,628 Oak Street Funding LLC Term Loan for the acquisition of ABC, net of deferred financing costs of $ 43,749 48,609 3,337,241 3,616,754 Oak Street Funding LLC Term Loan for the acquisition of Barra, net of deferred financing costs of $ 204,958 0 6,315,042 - 13,667,214 7,999,245 Less: current portion (1,026,541 ) (913,920 ) Long-term debt $ 12,640,673 $ 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) $ 211,904 2023 1,168,585 2024 1,482,266 2025 1,616,891 2026 1,760,367 Thereafter 7,752,474 Total 13,992,487 Less: debt issuance costs (325,273 ) Total $ 13,667,214 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 0 309,993 0

WARRANT LIABILITIES

WARRANT LIABILITIES	9 Months Ended
	Sep. 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 up to an aggregate of 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 7,726,161 34,621,024 3,031,784 Placement Agent Warrants In connection with the Private Placement, the Company issued 16,303 five years 61.35 1,525,923 1,525,923 193,154 1,450,129 75,794

EQUITY

EQUITY	9 Months Ended
	Sep. 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 shares of its newly designated Series B convertible preferred stock through the Private Placement for the purpose of raising capital. 16 During August 2022, all 9,076 Series B Convertible Preferred Stock were converted by third parties into 147,939 shares of common stock. Common Stock The Company has been authorized to issue 133,333,333 0.086 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 In July 2022, 81,423 81,423 As of September 30, 2022 and December 31, 2021, there were 1,203,630 730,407 Warrants Series A Warrants In conjunction with the Company’s initial public offering, the Company issued 138,000 Series A Warrants which were classified as equity warrants because of provisions, pursuant to the warrant agreement, that permit the holder obtain a fixed number of shares for a fixed monetary amount. The warrants are standalone equity securities that are transferable without the Company’s consent or knowledge. The warrants were recorded at a value per the offering of $ 0.01 . The warrants may be exercised at any point from the effective date until the 5-year anniversary of issuance and are not subject to standard antidilution provisions. The Series A Warrants are exercisable at a per share exercise price equal to 110% of the public offering price of one share of common stock and accompanying Series A Warrant, $ 99.00. Series A warrant holders exercised 25,000 Series A warrants in January 2022, resulting in 113,000 of Series A warrants remaining issued and outstanding as of September 30, 2022. Series C and D Warrants In January 2022, as a result of the Private Placement 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 The Series C and D Warrants are equity classified pursuant to the warrant agreement provisions that permit holders to obtain a fixed number of shares for a fixed monetary amount. The warrants are standalone equity securities that are transferable without the Company’s consent or knowledge. The warrants expire on the fifth anniversary of the respective issuance dates and are exercisable at a per share exercise price equal to $ 0.001 In May and June 2022, the 218,462 218,462 0.001 1,336 In July 2022, the 81,500 81,472 0.001 795 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 and treated as compensation expense. As of September 30, 2022, these shares have not been issued. In April 2022 , pursuant to an agreement between the Company and an executive, the executive will be compensated with 4,000 178,200 14,850 25,571 Pursuant to an equity-based compensation program at one of the Company’s subsidiaries which provides agents the ability to earn and receive restricted stock awards upon completion of agreed upon service requirements, the Company granted 20,210 249,650 and recognized as stock-based compensation for the three and nine months ended September 30, 2022.

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	9 Months Ended
	Sep. 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. The following calculates basic and diluted EPS: SCHEDULE OF CALCULATIONS OF BASIC AND DILUTED EPS Three Months Three Months Ended Ended September 30, September 30, Net income (loss), numerators, basic and diluted computation $ 6,122,093 $ (595,233 ) Weighted average shares - denominator basic computation 1,156,939 729,629 Effect of series B convertible preferred shares 147,939 - Weighted average shares, as adjusted - denominator diluted computation 1,304,878 729,629 Earnings (loss) per common share – basic $ 5.29 $ (0.82 ) Earnings (loss) per common share – diluted 4.69 (0.82 ) Nine Months Nine Months Ended Ended September 30, September 30, Net income (loss) $ 25,957,785 $ (2,486,045 ) Deemed dividend (6,930,335 ) - Net income (loss), numerator, basic and diluted computation $ 19,027,450 $ (2,486,045 ) Weighted average shares - denominator basic computation 1,069,534 653,939 Effect of series B convertible preferred stock 147,939 - Non-vested stock awards 2,349 - Weighted average shares - denominator diluted computation 1,219,822 653,939 Earnings (loss) per common share - basic $ 17.79 $ (3.80 ) Earnings (loss) per common share - diluted $ 15.60 $ (3.80 ) Additionally, the following are considered anti-dilutive securities excluded from weighted-average shares used to calculate diluted net loss per common share: SCHEDULE OF DILUTIVE NET LOSS PER COMMON SHARES 1 2 For the Three and Nine Months Ended September 30, September 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 4,085 1,044

LEASES

LEASES	9 Months Ended
	Sep. 30, 2022
Leases
LEASES	NOTE 8. LEASES Operating lease expense for the three months ended September 30, 2022 and 2021 was $ 159,624 97,265 434,798 220,798 3.86 5.72% 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 $ 157,633 2023 570,275 2024 269,908 2025 144,124 2026 113,738 Thereafter 268,202 Total undiscounted operating lease payments 1,523,880 Less: Imputed interest 152,467 Present value of operating lease liabilities $ 1,371,413

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 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 September 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 for the respective periods ended September 30, 2022 and December 31, 2021: SCHEDULE OF EARN-OUT LIABILITY 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 (34,430 ) (326,935 ) (84,473 ) (1,181,458 ) - (1,627,296 ) Changes due to fair value adjustments 186,122 37,741 (212,609 ) 201,191 (80,000 ) 132,445 Ending balance September 30, 2022 $ 667,000 $ 326,775 $ 695,786 $ 709,466 $ 520,000 $ 2,919,027 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

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 10. RELATED PARTY TRANSACTIONS On September 13, 2022, the Company issued principal 1,500,000 January 15, 2024 0 5% per annum thereafter, payable monthly

ORGANIZATION AND SUMMARY OF S_2

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 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 included herein have been prepared by the Company in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The accompanying unaudited condensed consolidated financial statements include the accounting of Reliance Global Group, Inc., and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto for the year ended December 31, 2021 included in the Company’s annual report on Form 10-K.
Restatement of Previously Issued Financial Statements	Restatement of Previously Issued Financial Statements Subsequent to the Company’s filing of its Quarterly Report on Form 10-Q for the quarter ended September 30, 2022, with the Securities and Exchange Commission on November 14, 2022, the Company performed an evaluation of its accounting in connection with the calculation of its basic Earnings Per Share (“EPS”) and diluted EPS for the three and nine months ended September 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 nine months ended September 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 September 30, 2022, and includes an increase to basic earnings per share in the amount of $ 0.04 6.19 4,679 143,260 SCHEDULE OF CHANGES IN EARNING PER SHARE AND WEIGHTED AVERAGE SHARES OUTSTANDING As Reported Adjustment As Corrected Three Months Ended September 30, 2022 As Reported Adjustment As Corrected Basic earnings (loss) per share 5.25 (0.04 ) 5.29 Diluted earnings (loss) per share (1.50 ) 6.19 4.65 Weighted average number of shares outstanding – Basic 1,161,618 (4,679 ) 1,156,939 Weighted average number of shares outstanding - Diluted 1,161,618 143,260 1,304,878 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 nine months ended September 30, 2022, and includes an increase to basic earnings per share in the amount of $ 1.29 27.30 85,142 64,146 As Reported Adjustment As Corrected Nine Months Ended September 30, 2022 As Reported Adjustment As Corrected Basic earnings (loss) per share 16.50 1.29 17.79 Diluted earnings (loss) per share (11.70 ) 27.30 15.60 Weighted average number of shares outstanding – Basic 1,154,676 (85,142 ) 1,069,534 Weighted average number of shares outstanding - Diluted 1,154,676 64,146 1,219,822 Additionally, please refer to Note 7. Earnings (Loss) Per Share
Liquidity	Liquidity As of September 30, 2022, the Company’s reported cash and restricted cash aggregated balance was approximately $ 3,024,000 4,488,000 7,971,000 3,483,000 28,366,000 5,860,000 32,399,000 25,958,000 2,178,000 17,853,000
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. 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 September 30, 2022 September 30, 2021 Cash $ 1,615,054 $ 5,655,103 Restricted cash 1,409,562 484,371 Total cash and restricted cash $ 3,024,616 $ 6,139,474
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 EARN OUT LIABILITY September 30, 2022 December 31, 2021 Stock price $ 0.78 $ 6.44 Volatility 105 % 90 % Time to expiry 4.26 5 Dividend yield 0 % 0 % Risk free rate 4.10 % 1.10 % The following reconciles fair value of the liability classified warrants: SCHEDULE OF RECONCILES WARRANT COMMITMENT 1 2 3 4 Three and Nine Months ended September 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) loss - (12,322,737 ) (310,514 ) (12,633,251 ) Ending balance, June 30, 2022 $ - $ 10,757,945 $ 268,948 $ 11,026,893 Beginning balance $ - $ 10,757,945 $ 268,948 $ 11,026,893 Unrealized (gain) loss - (7,726,161 ) (193,154 ) (7,919,315 ) Ending balance, September 30, 2022 - 3,031,784 75,794 3,107,578 Ending balance - 3,031,784 75,794 3,107,578 1 2 December 31, 2021 Series B Warrant Commitment Total Beginning balance $ - $ - Initial recognition 20,244,497 20,244,497 Unrealized (gain) loss 17,408,311 17,408,311 Ending balance $ 37,652,808 $ 37,652,808 Earn-out liabilities: SCHEDULE OF FAIR VALUE MEASUREMENTS September 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 September 30, 2022 WACC Risk Premium: 14.5 % Volatility 50 % Credit Spread: 15.1 % 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 $ 3,291,883 SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE September 30, 2022 December 31, 2021 Beginning balance – January 1 $ 3,813,878 $ 2,931,418 Acquisitions and Settlements (1,027,296 ) 1,160,562 Period adjustments: Fair value changes included in earnings * 132,445 (278,102 ) Ending balance $ 2,919,027 $ 3,813,878 Less: Current portion (2,283,380 ) (3,297,855 ) Ending balance, less current portion 635,647 516,023 * Recorded as a reduction to general and administrative expenses
Investment in Nsure	Investment in Nsure On February 19, 2020, the Company entered into a securities purchase agreement with NSURE, Inc. (“NSURE”), which was further amended on October 8, 2020, and as amended provides that the Company may invest up to an aggregate of $ 5,700,000 928,343 During the course of calendar year 2020 and by October 8, 2020, the Company funded the first tranche, $ 1,350,000 394,029 209,075 6.457 325,239 9.224 The Company did not fund tranches two and three in the required timeframes, thus, the Company relinquished its rights under the contract to any additional NSURE shares aside for the ones already acquired with tranche one. The Company measures the NSURE shares subsequent to acquisition in accordance with ASC 321-10-35-2, at cost less impairment since no readily determinable fair value is available to the Company. The investment is reviewed for impairment at each reporting period by qualitatively assessing any indicators demonstrating fair value of the investment is less than carrying value. The Company did not observe any price changes resulting from orderly transactions for identical or similar assets for the periods ended September 30, 2022 or September 30, 2021. ASC 321-10-50-4 further requires an entity to disclose unrealized gains and losses for periods that relate to equity securities held at a reporting date. To-date, the Company has not recognized any unrealized gains or losses on the NSURE security. In accordance with ACS 321-10-35-3, the Company performed a qualitative assessment to determine if the investment may be impaired. After considering the indicators contained in ASC 321-10-35-3a –3e, the Company determined that the investment was not impaired.
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 September 30, 2022 Medical/Life Property and Casualty Total Regular EBS $ 212,384 $ - $ 212,384 USBA 13,732 - 13,732 CCS/UIS - 76,035 76,035 Montana 426,591 - 426,591 Fortman 259,255 186,860 446,115 Altruis 896,012 - 896,012 Kush 366,219 - 366,219 Medigap 1,331,593 - 1,331,593 Barra 83,615 301,065 384,680 $ 3,589,401 $ 563,960 $ 4,153,361 Nine Months ended September 30, 2022 Medical/Life Property and Casualty Total Regular EBS $ 645,217 $ - $ 645,217 USBA 39,638 - 39,638 CCS/UIS - 177,111 177,111 Montana 1,385,017 - 1,385,017 Fortman 949,189 589,924 1,539,113 Altruis 3,056,257 - 3,056,257 Kush 1,230,259 - 1,230,259 Medigap 3,868,654 - 3,868,654 Barra 153,539 501,463 655,002 $ 11,327,770 $ 1,268,498 $ 12,596,268 Three Months ended September 30, 2021 Medical/Life Property and Casualty Total Regular EBS 226,233 - 226,233 USBA 18,241 - 18,241 CCS/UIS - 120,762 120,762 Montana 343,546 - 343,546 Fortman 357,638 194,218 551,856 Altruis 807,775 - 807,775 Kush 513,223 - 513,223 $ 2,266,656 $ 314,980 $ 2,581,636 Nine Months ended September 30, 2021 Medical/Life Property and Casualty Total Regular EBS $ 642,428 $ - $ 642,428 USBA 45,861 - 45,861 CCS/UIS - 274,928 274,928 Montana 1,283,402 - 1,283,402 Fortman 884,073 628,327 1,512,400 Altruis 2,558,653 - 2,558,653 Kush 778,541 - 778,541 $ 6,192,958 $ 903,255 $ 7,096,213 The following, are customers representing 10% or more of total revenue: SCHEDULE OF CONCENTRATIONS OF REVENUES Insurance Carrier 2022 2021 For the three months ended September 30, Insurance Carrier 2022 2021 LTC Global 27 % -% Priority Health 21 % 27% BlueCross BlueShield 10 % 24% Insurance Carrier 2022 2021 For the Nine months ended September 30, Insurance Carrier 2022 2021 LTC Global 27 % - % Priority Health 24 % 30 % BlueCross BlueShield 10 % 25 % No other single Customer accounted for more than 10%
Income Taxes	Income Taxes The Company recorded no income tax expense for the three and nine months ended September 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 September 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 September 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.

ORGANIZATION AND SUMMARY OF S_3

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2022
Defined Benefit Plan Disclosure [Line Items]
SCHEDULE OF CHANGES IN EARNING PER SHARE AND WEIGHTED AVERAGE SHARES OUTSTANDING	SCHEDULE OF CHANGES IN EARNING PER SHARE AND WEIGHTED AVERAGE SHARES OUTSTANDING As Reported Adjustment As Corrected Three Months Ended September 30, 2022 As Reported Adjustment As Corrected Basic earnings (loss) per share 5.25 (0.04 ) 5.29 Diluted earnings (loss) per share (1.50 ) 6.19 4.65 Weighted average number of shares outstanding – Basic 1,161,618 (4,679 ) 1,156,939 Weighted average number of shares outstanding - Diluted 1,161,618 143,260 1,304,878 As Reported Adjustment As Corrected Nine Months Ended September 30, 2022 As Reported Adjustment As Corrected Basic earnings (loss) per share 16.50 1.29 17.79 Diluted earnings (loss) per share (11.70 ) 27.30 15.60 Weighted average number of shares outstanding – Basic 1,154,676 (85,142 ) 1,069,534 Weighted average number of shares outstanding - Diluted 1,154,676 64,146 1,219,822
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 September 30, 2022 September 30, 2021 Cash $ 1,615,054 $ 5,655,103 Restricted cash 1,409,562 484,371 Total cash and restricted cash $ 3,024,616 $ 6,139,474
SCHEDULE OF EARN OUT LIABILITY	SCHEDULE OF EARN OUT LIABILITY September 30, 2022 December 31, 2021 Stock price $ 0.78 $ 6.44 Volatility 105 % 90 % Time to expiry 4.26 5 Dividend yield 0 % 0 % Risk free rate 4.10 % 1.10 %
SCHEDULE OF RECONCILES WARRANT COMMITMENT	SCHEDULE OF RECONCILES WARRANT COMMITMENT 1 2 3 4 Three and Nine Months ended September 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) loss - (12,322,737 ) (310,514 ) (12,633,251 ) Ending balance, June 30, 2022 $ - $ 10,757,945 $ 268,948 $ 11,026,893 Beginning balance $ - $ 10,757,945 $ 268,948 $ 11,026,893 Unrealized (gain) loss - (7,726,161 ) (193,154 ) (7,919,315 ) Ending balance, September 30, 2022 - 3,031,784 75,794 3,107,578 Ending balance - 3,031,784 75,794 3,107,578 1 2 December 31, 2021 Series B Warrant Commitment Total Beginning balance $ - $ - Initial recognition 20,244,497 20,244,497 Unrealized (gain) loss 17,408,311 17,408,311 Ending balance $ 37,652,808 $ 37,652,808
SCHEDULE OF FAIR VALUE MEASUREMENTS	SCHEDULE OF FAIR VALUE MEASUREMENTS September 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 September 30, 2022 December 31, 2021 Beginning balance – January 1 $ 3,813,878 $ 2,931,418 Acquisitions and Settlements (1,027,296 ) 1,160,562 Period adjustments: Fair value changes included in earnings * 132,445 (278,102 ) Ending balance $ 2,919,027 $ 3,813,878 Less: Current portion (2,283,380 ) (3,297,855 ) Ending balance, less current portion 635,647 516,023 * 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 September 30, 2022 Medical/Life Property and Casualty Total Regular EBS $ 212,384 $ - $ 212,384 USBA 13,732 - 13,732 CCS/UIS - 76,035 76,035 Montana 426,591 - 426,591 Fortman 259,255 186,860 446,115 Altruis 896,012 - 896,012 Kush 366,219 - 366,219 Medigap 1,331,593 - 1,331,593 Barra 83,615 301,065 384,680 $ 3,589,401 $ 563,960 $ 4,153,361 Nine Months ended September 30, 2022 Medical/Life Property and Casualty Total Regular EBS $ 645,217 $ - $ 645,217 USBA 39,638 - 39,638 CCS/UIS - 177,111 177,111 Montana 1,385,017 - 1,385,017 Fortman 949,189 589,924 1,539,113 Altruis 3,056,257 - 3,056,257 Kush 1,230,259 - 1,230,259 Medigap 3,868,654 - 3,868,654 Barra 153,539 501,463 655,002 $ 11,327,770 $ 1,268,498 $ 12,596,268 Three Months ended September 30, 2021 Medical/Life Property and Casualty Total Regular EBS 226,233 - 226,233 USBA 18,241 - 18,241 CCS/UIS - 120,762 120,762 Montana 343,546 - 343,546 Fortman 357,638 194,218 551,856 Altruis 807,775 - 807,775 Kush 513,223 - 513,223 $ 2,266,656 $ 314,980 $ 2,581,636 Nine Months ended September 30, 2021 Medical/Life Property and Casualty Total Regular EBS $ 642,428 $ - $ 642,428 USBA 45,861 - 45,861 CCS/UIS - 274,928 274,928 Montana 1,283,402 - 1,283,402 Fortman 884,073 628,327 1,512,400 Altruis 2,558,653 - 2,558,653 Kush 778,541 - 778,541 $ 6,192,958 $ 903,255 $ 7,096,213
SCHEDULE OF CONCENTRATIONS OF REVENUES	The following, are customers representing 10% or more of total revenue: SCHEDULE OF CONCENTRATIONS OF REVENUES Insurance Carrier 2022 2021 For the three months ended September 30, Insurance Carrier 2022 2021 LTC Global 27 % -% Priority Health 21 % 27% BlueCross BlueShield 10 % 24% Insurance Carrier 2022 2021 For the Nine months ended September 30, Insurance Carrier 2022 2021 LTC Global 27 % - % Priority Health 24 % 30 % BlueCross BlueShield 10 % 25 %
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 September 30, 2022 WACC Risk Premium: 14.5 % Volatility 50 % Credit Spread: 15.1 % 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)	9 Months Ended
	Sep. 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 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 September 30, September 30, 2022 2021 Revenue $ 12,962,843 $ 10,931,340 Net Income (Loss) $ 25,971,268 $ (2,344,977 ) Earnings (Loss) per common share, basic $ 16.50 $ (3.60 ) Earnings (Loss) per common share, diluted $ (11.70 ) $ (3.60 )
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 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 September 30, September 30, 2022 2021 Revenue $ 13,143,889 $ 8,370,850 Net Income (Loss) $ 26,192,218 $ (1,940,384 ) Earnings (Loss) per common share, basic $ 16.65 $ (3.00 ) Earnings (Loss) per common share, diluted $ (11.40 ) $ (3.00 )

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 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 September 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 September 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 4.6 $ 2,141,858 $ (897,390 ) $ 1,244,468 Internally developed software 4.3 1,530,537 (210,443 ) 1,320,094 Customer relationships 9.3 11,922,290 (1,793,319 ) 10,128,971 Purchased software 0.4 665,137 (568,039 ) 97,098 Video Production Assets 0.3 50,000 (36,621 ) 13,379 Non-competition agreements 2.1 3,504,810 (2,003,505 ) 1,501,305 Contracts Backlog 0.3 210,000 (155,342 ) 54,658 $ 20,024,632 $ (5,664,659 ) $ 14,359,973 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 September 30, 2022, for each of the following five years and thereafter: SCHEDULE OF AMORTIZATION EXPENSE OF ACQUIRED INTANGIBLES ASSETS 1 Years ending December 31, Amortization Expense 2022 (remainder of year) $ 707,166 2023 2,536,548 2024 2,158,445 2025 1,764,541 2026 1,504,660 Thereafter 5,688,613 Total $ 14,359,973

LONG-TERM DEBT AND SHORT-TERM_2

LONG-TERM DEBT AND SHORT-TERM FINANCINGS (Tables)	9 Months Ended
	Sep. 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 September 30, 2022 December 31, 2021 Oak Street Funding LLC Term Loan for the acquisition of EBS and USBA, net of deferred financing costs of $ 12,942 14,606 $ 442,368 $ 485,317 Oak Street Funding LLC Senior Secured Amortizing Credit Facility for the acquisition of CCS, net of deferred financing costs of $ 15,713 17,626 715,816 785,826 Oak Street Funding LLC Term Loan for the acquisition of SWMT, net of deferred financing costs of $ 9,613 11,027 811,699 884,720 Oak Street Funding LLC Term Loan for the acquisition of FIS, net of deferred financing costs of $ 38,298 42,660 2,045,048 2,226,628 Oak Street Funding LLC Term Loan for the acquisition of ABC, net of deferred financing costs of $ 43,749 48,609 3,337,241 3,616,754 Oak Street Funding LLC Term Loan for the acquisition of Barra, net of deferred financing costs of $ 204,958 0 6,315,042 - 13,667,214 7,999,245 Less: current portion (1,026,541 ) (913,920 ) Long-term debt $ 12,640,673 $ 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) $ 211,904 2023 1,168,585 2024 1,482,266 2025 1,616,891 2026 1,760,367 Thereafter 7,752,474 Total 13,992,487 Less: debt issuance costs (325,273 ) Total $ 13,667,214

EARNINGS (LOSS) PER SHARE (Tabl

EARNINGS (LOSS) PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
SCHEDULE OF CALCULATIONS OF BASIC AND DILUTED EPS	The following calculates basic and diluted EPS: SCHEDULE OF CALCULATIONS OF BASIC AND DILUTED EPS Three Months Three Months Ended Ended September 30, September 30, Net income (loss), numerators, basic and diluted computation $ 6,122,093 $ (595,233 ) Weighted average shares - denominator basic computation 1,156,939 729,629 Effect of series B convertible preferred shares 147,939 - Weighted average shares, as adjusted - denominator diluted computation 1,304,878 729,629 Earnings (loss) per common share – basic $ 5.29 $ (0.82 ) Earnings (loss) per common share – diluted 4.69 (0.82 ) Nine Months Nine Months Ended Ended September 30, September 30, Net income (loss) $ 25,957,785 $ (2,486,045 ) Deemed dividend (6,930,335 ) - Net income (loss), numerator, basic and diluted computation $ 19,027,450 $ (2,486,045 ) Weighted average shares - denominator basic computation 1,069,534 653,939 Effect of series B convertible preferred stock 147,939 - Non-vested stock awards 2,349 - Weighted average shares - denominator diluted computation 1,219,822 653,939 Earnings (loss) per common share - basic $ 17.79 $ (3.80 ) Earnings (loss) per common share - diluted $ 15.60 $ (3.80 )
SCHEDULE OF DILUTIVE NET LOSS PER COMMON 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 DILUTIVE NET LOSS PER COMMON SHARES 1 2 For the Three and Nine Months Ended September 30, September 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 4,085 1,044

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 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 $ 157,633 2023 570,275 2024 269,908 2025 144,124 2026 113,738 Thereafter 268,202 Total undiscounted operating lease payments 1,523,880 Less: Imputed interest 152,467 Present value of operating lease liabilities $ 1,371,413

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
SCHEDULE OF EARN-OUT LIABILITY	The following outlines changes to the Company’s earn-out liability balances for the respective periods ended September 30, 2022 and December 31, 2021: SCHEDULE OF EARN-OUT LIABILITY 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 (34,430 ) (326,935 ) (84,473 ) (1,181,458 ) - (1,627,296 ) Changes due to fair value adjustments 186,122 37,741 (212,609 ) 201,191 (80,000 ) 132,445 Ending balance September 30, 2022 $ 667,000 $ 326,775 $ 695,786 $ 709,466 $ 520,000 $ 2,919,027 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 CHANGES IN EARNING

SCHEDULE OF CHANGES IN EARNING PER SHARE AND WEIGHTED AVERAGE SHARES OUTSTANDING (Details) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Basic earnings (loss) per share	$ 5.29	$ (0.82)	$ 17.79	$ (3.80)
Diluted earnings (loss) per share	$ 4.65	$ (0.82)	$ 15.60	$ (3.80)
Weighted average number of shares outstanding – Basic	1,156,939	729,629	1,069,534	653,939
Weighted average number of shares outstanding - Diluted	1,304,878	729,629	1,219,822	653,939
Previously Reported [Member]
Basic earnings (loss) per share	$ 5.25		$ 16.50
Diluted earnings (loss) per share	$ (1.50)		$ (11.70)
Weighted average number of shares outstanding – Basic	1,161,618		1,154,676
Weighted average number of shares outstanding - Diluted	1,161,618		1,154,676
Revision of Prior Period, Adjustment [Member]
Basic earnings (loss) per share	$ (0.04)		$ 1.29
Diluted earnings (loss) per share	$ 6.19		$ 27.30
Weighted average number of shares outstanding – Basic	(4,679)		(85,142)
Weighted average number of shares outstanding - Diluted	143,260		64,146

SCHEDULE OF RESTRICTED CASH IN

SCHEDULE OF RESTRICTED CASH IN STATEMENT OF CASH FLOW (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021
Accounting Policies [Abstract]
Cash	$ 1,615,054	$ 4,136,180	$ 5,655,103
Restricted cash	1,409,562	$ 484,542	484,371
Total cash and restricted cash	$ 3,024,616		$ 6,139,474

SCHEDULE OF EARN OUT LIABILITY

SCHEDULE OF EARN OUT LIABILITY (Details)	9 Months Ended
	Sep. 30, 2022 shares	Dec. 31, 2021
Fair Value, Inputs, Level 3 [Member]
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, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Earn out liability	0.78	6.44
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Earn out liability	105	90
Measurement Input, Price Volatility [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Earn out liability	50
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding term	4 years 3 months 3 days	5 years
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Earn out liability	0	0
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Earn out liability	4.10	1.10
WACC Risk Premium [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Earn out liability	14.5
Credit Spread [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Earn out liability	15.1
Payment Delay (Days) [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Earn out liability	90

SCHEDULE OF RECONCILES WARRANT

SCHEDULE OF RECONCILES WARRANT COMMITMENT (Details) - USD ($)	3 Months Ended			9 Months Ended	12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Offsetting Assets [Line Items]
Beginning balance	$ 11,026,893	$ 23,660,144	$ 37,652,808	$ 37,652,808
Initial recognition			56,587,042		20,244,497
Unrealized (gain) loss	(7,919,315)	(12,633,251)	(15,518,587)		17,408,311
Warrants exercised or transferred			(55,061,119)
Ending balance	3,107,578	11,026,893	23,660,144	3,107,578	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) loss			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	10,757,945	23,080,682
Initial recognition			55,061,119
Unrealized (gain) loss	(7,726,161)	(12,322,737)	(31,980,437)
Ending balance	3,031,784	10,757,945	23,080,682	3,031,784
Placement Agent Warrants [Member]
Offsetting Assets [Line Items]
Beginning balance	268,948	579,462
Initial recognition			1,525,923
Unrealized (gain) loss	(193,154)	(310,514)	(946,461)
Ending balance	$ 75,794	$ 268,948	$ 579,462	$ 75,794

SCHEDULE OF FAIR VALUE MEASUREM

SCHEDULE OF FAIR VALUE MEASUREMENTS (Details) - Fair Value, Inputs, Level 3 [Member]	9 Months Ended	12 Months Ended
	Sep. 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 GAIN OR LOSSES RECO

SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE (Details) - USD ($)		9 Months Ended	12 Months Ended
		Sep. 30, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Beginning balance – January 1		$ 3,813,878	$ 2,931,418
Ending balance		2,919,027	3,813,878
Less: Current portion		(2,283,380)	(3,297,855)
Ending balance, less current portion		635,647	516,023
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Beginning balance – January 1		3,813,878	2,931,418
Acquisitions and Settlements		(1,027,296)	1,160,562
Fair value changes included in earnings	[1]	132,445	(278,102)
Ending balance		$ 2,919,027	$ 3,813,878
[1]Recorded as a reduction to general and administrative expenses

SCHEDULE OF DISAGGREGATION REVE

SCHEDULE OF DISAGGREGATION REVENUE (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	$ 4,153,361	$ 2,581,636	$ 12,596,268	$ 7,096,213
Employee Benefits Solutions LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	212,384	226,233	645,217	642,428
U.S. Benefits Alliance LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	13,732	18,241	39,638	45,861
Commercial Coverage Solutions LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	76,035	120,762	177,111	274,928
Southwestern Montana Financial Center Inc [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	426,591	343,546	1,385,017	1,283,402
Fortman Insurance Services LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	446,115	551,856	1,539,113	1,512,400
Altruis Benefits Consulting Inc [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	896,012	807,775	3,056,257	2,558,653
Kush [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	366,219	513,223	1,230,259	778,541
Medigap [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	1,331,593		3,868,654
Barra [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	384,680		655,002
Medical/Life [Member] | Regular [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	3,589,401	2,266,656	11,327,770	6,192,958
Medical/Life [Member] | Regular [Member] | Employee Benefits Solutions LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	212,384	226,233	645,217	642,428
Medical/Life [Member] | Regular [Member] | U.S. Benefits Alliance LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	13,732	18,241	39,638	45,861
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	426,591	343,546	1,385,017	1,283,402
Medical/Life [Member] | Regular [Member] | Fortman Insurance Services LLC [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	259,255	357,638	949,189	884,073
Medical/Life [Member] | Regular [Member] | Altruis Benefits Consulting Inc [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	896,012	807,775	3,056,257	2,558,653
Medical/Life [Member] | Regular [Member] | Kush [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	366,219	513,223	1,230,259	778,541
Medical/Life [Member] | Regular [Member] | Medigap [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	1,331,593		3,868,654
Medical/Life [Member] | Regular [Member] | Barra [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	83,615		153,539
Medical/Life [Member] | Property and Casualty [Member]
Product Information [Line Items]
Revenue from contract with customer, excluding assessed tax	563,960	314,980	1,268,498	903,255
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] | U.S. 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	76,035	120,762	177,111	274,928
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	186,860	194,218	589,924	628,327
Property and Casualty [Member] | Regular [Member] | Altruis Benefits Consulting Inc [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	$ 301,065		$ 501,463

SCHEDULE OF CONCENTRATIONS OF R

SCHEDULE OF CONCENTRATIONS OF REVENUES (Details) - Customer Concentration Risk [Member] - Revenue Benchmark [Member]	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
LTC Global [Member]
Product Information [Line Items]
BlueCross BlueShield	27%		27%
Priority Health [Member]
Product Information [Line Items]
BlueCross BlueShield	24%	30%	21%	27%
Blue Cross Blue Shield [Member]
Product Information [Line Items]
BlueCross BlueShield	10%	25%	10%	24%

SUMMARIZES THE CHANGES TO THE P

SUMMARIZES THE CHANGES TO THE PREVIOUSLY ISSUED FINANCIAL INFORMATION (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020
Earn-out liability	$ 1,025,120	$ 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	35,762,437	27,329,201	25,992,263	11,559,239
Accumulated Deficit	$ (7,500,361)	$ (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

ORGANIZATION AND SUMMARY OF S_4

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)			1 Months Ended			3 Months Ended						4 Months Ended	9 Months Ended
	Oct. 08, 2020	Feb. 19, 2020	Jan. 31, 2022	Mar. 31, 2021	Dec. 30, 2020	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	May 31, 2021	Dec. 31, 2020
Product Information [Line Items]
Earnings per share, basic						$ 5.29			$ (0.82)				$ 17.79	$ (3.80)
Earnings per share, diluted						$ 4.65			$ (0.82)				$ 15.60	$ (3.80)
Weighted average number of shares outstanding, basic						(1,156,939)			(729,629)				(1,069,534)	(653,939)
Weighted average number of shares outstanding, diluted						1,304,878			729,629				1,219,822	653,939
Cash and restricted cash						$ 3,024,000							$ 3,024,000
Current asset						4,488,075							4,488,075		$ 7,981,501
Current liabilities						7,971,389							7,971,389		44,981,252
Working capital deficit						3,483,000							3,483,000
Stockholders' equity				$ 13,957,299		28,365,588	$ 21,928,443	$ 11,252,333	$ 12,464,537		$ 13,957,299	$ 12,464,537	28,365,588	$ 12,464,537	(26,066,129)	$ 12,913,545	$ (63,012)
Operating loss						1,516,882			475,208				5,859,845	2,064,853
Recognition and change in fair value of warrant liabilities						7,919,315							32,398,530
Net income						6,122,093	$ 10,495,691	$ 9,340,000	$ (595,233)	$ (1,276,886)	$ (613,926)	$ (595,233)	25,957,785	(2,486,045)
Cash flows from operations activites													2,177,998	1,304,320
Netproceeds from private placement issuance of shares and warrants			$ 17,853,000										(17,853,351)
Earn out payments						3,291,883							3,291,883
Investments						$ 1,350,000							$ 1,350,000		$ 1,350,000
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customer [Member]
Product Information [Line Items]
Concentration Risk, Percentage													10%
Securities Purchase Agreement [Member] | NSURE, Inc. [Member] | Share-Based Payment Arrangement, Tranche One [Member]
Product Information [Line Items]
Investments	$ 1,350,000
Number of shares issued	394,029			325,239	209,075
Share price				$ 9.224	$ 6.457						$ 9.224
Securities Purchase Agreement [Member] | NSURE, Inc. [Member] | Common Class A [Member]
Product Information [Line Items]
Number of shares issued		928,343
Securities Purchase Agreement [Member] | NSURE, Inc. [Member] | Maximum [Member]
Product Information [Line Items]
Investments		$ 5,700,000
Revision of Prior Period, Adjustment [Member]
Product Information [Line Items]
Earnings per share, basic						$ (0.04)							$ 1.29
Earnings per share, diluted						$ 6.19							$ 27.30
Weighted average number of shares outstanding, basic						4,679							85,142
Weighted average number of shares outstanding, diluted						143,260							64,146

SCHEDULE OF ALLOCATION OF PURCH

SCHEDULE OF ALLOCATION OF PURCHASE PRICE (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Customer Relationships [Member]
Business Acquisition [Line Items]
Weighted average useful life	9 years 3 months 18 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 ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Medigap Healthcare Insurance Company [Member]
Business Acquisition [Line Items]
Revenue	$ 12,962,843	$ 10,931,340
Net Income (Loss)	$ 25,971,268	$ (2,344,977)
Earnings (Loss) per common share, basic	$ 16.50	$ (3.60)
Earnings (Loss) per common share, diluted	$ (11.70)	$ (3.60)
Barra [Member]
Business Acquisition [Line Items]
Revenue	$ 13,143,889	$ 8,370,850
Net Income (Loss)	$ 26,192,218	$ (1,940,384)
Earnings (Loss) per common share, basic	$ 16.65	$ (3)
Earnings (Loss) per common share, diluted	$ (11.40)	$ (3)

STRATEGIC INVESTMENTS AND BUS_3

STRATEGIC INVESTMENTS AND BUSINESS COMBINATIONS (Details Narrative)			5 Months Ended	9 Months Ended
	Apr. 26, 2022 USD ($)	Jan. 10, 2022 USD ($) shares	Sep. 30, 2022 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Business Acquisition [Line Items]
Goodwill			$ 33,486,107	$ 33,486,107	$ 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			0.05	0.05	0.05
Measurement Input, Discount Rate [Member] | Trade Names [Member]
Business Acquisition [Line Items]
Business combination, measurement input			11	11	11
Measurement Input, Discount Rate [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Business combination, measurement input			11	11	11
Measurement Input, Discount Rate [Member] | Back log [Member]
Business Acquisition [Line Items]
Business combination, measurement input			11	11	11
Measurement Input, Discount Rate [Member] | Developed Technology [Member]
Business Acquisition [Line Items]
Business combination, measurement input			28.06	28.06	28.06
Measurement Input Obsolescence Rate [Member] | Technology-Based Intangible Assets [Member]
Business Acquisition [Line Items]
Business combination, measurement input			40.03	40.03	40.03
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	$ 19,199,008	$ 19,199,008
Acquisition Costs					94,065
Revenue from acquired entity				3,868,654
Shares issued upon termination of employee				693,861
Barra [Member]
Business Acquisition [Line Items]
Goodwill			4,236,822	$ 4,236,822	4,236,822
Acquisition Costs					$ 72,793
Revenue from acquired entity			655,002
Shares issued upon termination of employee			$ 182,603
Barra [Member] | Measurement Input Royalty Rate [Member] | Trade Names [Member]
Business Acquisition [Line Items]
Business combination, measurement input			0.05	0.05	0.05
Barra [Member] | Measurement Input, Discount Rate [Member] | Trade Names [Member]
Business Acquisition [Line Items]
Business combination, measurement input			19.05	19.05	19.05
Barra [Member] | Measurement Input, Discount Rate [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Business combination, measurement input			19.05	19.05	19.05

SCHEDULE OF IMPAIRMENT OF GOODW

SCHEDULE OF IMPAIRMENT OF GOODWILL (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Goodwill Beginning	$ 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 ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 20,024,632	$ 10,697,252
Accumulated amortization	(5,664,659)	(3,618,352)
Net carrying amount	$ 14,359,973	$ 7,078,900
Trademarks and Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	4 years 7 months 6 days	3 years 6 months
Gross carrying amount	$ 2,141,858	$ 1,777,475
Accumulated amortization	(897,390)	(609,822)
Net carrying amount	$ 1,244,468	$ 1,167,653
Internally Developed Software [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	4 years 3 months 18 days	4 years 8 months 12 days
Gross carrying amount	$ 1,530,537	$ 595,351
Accumulated amortization	(210,443)	(28,443)
Net carrying amount	$ 1,320,094	$ 566,908
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	9 years 3 months 18 days	7 years 8 months 12 days
Gross carrying amount	$ 11,922,290	$ 4,237,290
Accumulated amortization	(1,793,319)	(1,048,726)
Net carrying amount	$ 10,128,971	$ 3,188,564
Purchased Software [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	4 months 24 days	7 months 6 days
Gross carrying amount	$ 665,137	$ 562,327
Accumulated amortization	(568,039)	(452,985)
Net carrying amount	$ 97,098	$ 109,342
Video Production Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	3 months 18 days	1 year
Gross carrying amount	$ 50,000	$ 20,000
Accumulated amortization	(36,621)
Net carrying amount	$ 13,379	$ 20,000
Non-competition Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	2 years 1 month 6 days	2 years 10 months 24 days
Gross carrying amount	$ 3,504,810	$ 3,504,809
Accumulated amortization	(2,003,505)	(1,478,376)
Net carrying amount	$ 1,501,305	$ 2,026,433
Contracts Backlog [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	3 months 18 days
Gross carrying amount	$ 210,000
Accumulated amortization	(155,342)
Net carrying amount	$ 54,658

SCHEDULE OF AMORTIZATION EXPENS

SCHEDULE OF AMORTIZATION EXPENSE OF ACQUIRED INTANGIBLES ASSETS (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
2022 (remainder of year)	$ 707,166
2023	2,536,548
2024	2,158,445
2025	1,764,541
2026	1,504,660
Thereafter	5,688,613
Total	$ 14,359,973	$ 7,078,900

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS (Details Narrative) - USD ($)	Sep. 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 ($)	Sep. 30, 2022	Dec. 31, 2021
SWMT [Member]
Line of Credit Facility [Line Items]
Net of deferred financing cost	$ 9,613	$ 11,027
FIS [Member]
Line of Credit Facility [Line Items]
Net of deferred financing cost	38,298	42,660
ABC [Member]
Line of Credit Facility [Line Items]
Net of deferred financing cost	43,749	48,609
Barra [Member]
Line of Credit Facility [Line Items]
Net of deferred financing cost	204,958	0
EBS and USBA [Member]
Line of Credit Facility [Line Items]
Net of deferred financing cost	12,942
Net of deferred financing cost		14,606
CCS [Member]
Line of Credit Facility [Line Items]
Net of deferred financing cost	$ 15,713	$ 17,626

SCHEDULE OF LONG TERM DEBT (D_2

SCHEDULE OF LONG TERM DEBT (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Line of Credit Facility [Line Items]
Long term debt current	$ 13,667,214	$ 7,999,245
Long term debt current	(1,026,541)	(913,920)
Long term debt current	12,640,673	7,085,325
SWMT [Member]
Line of Credit Facility [Line Items]
Long term debt current	811,699	884,720
FIS [Member]
Line of Credit Facility [Line Items]
Long term debt current	2,045,048	2,226,628
ABC [Member]
Line of Credit Facility [Line Items]
Long term debt current	3,337,241	3,616,754
Barra [Member]
Line of Credit Facility [Line Items]
Long term debt current	6,315,042
EBS and USBA [Member]
Line of Credit Facility [Line Items]
Long term debt current	442,368	485,317
CCS [Member]
Line of Credit Facility [Line Items]
Long term debt current	$ 715,816	$ 785,826

SCHEDULE OF CUMULATIVE MATURITI

SCHEDULE OF CUMULATIVE MATURITIES OF LONG-TERM LOANS AND CREDIT FACILITIES (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Long-term Debt And Short-term Financings
2022 (remainder of year)	$ 211,904
2023	1,168,585
2024	1,482,266
2025	1,616,891
2026	1,760,367
Thereafter	7,752,474
Total	13,992,487
Less: debt issuance costs	(325,273)
Total	$ 13,667,214	$ 7,999,245

LONG-TERM DEBT AND SHORT-TERM_3

LONG-TERM DEBT AND SHORT-TERM FINANCINGS (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 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	$ 309,993	$ 0

WARRANT LIABILITIES (Details Na

WARRANT LIABILITIES (Details Narrative) - USD ($)				1 Months Ended		3 Months Ended				9 Months Ended		12 Months Ended
	Aug. 09, 2022	Jan. 05, 2022	Dec. 22, 2021	Mar. 31, 2022	Jan. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Common stock par value						$ 0.086				$ 0.086		$ 0.086
Warrant exercise price						0.01				0.01
Preferred stock par value						$ 0.086				$ 0.086		$ 0.086
Unrealized losses												$ 17,652,808
Non-operating unrealized gains						$ 7,726,161				$ 34,621,024
Derivative Liabiliity				$ 23,660,144		3,107,578	$ 11,026,893	$ 23,660,144		3,107,578		37,652,808
Derivative liability measured at fair value										1,525,923
Unrealized gain						(7,919,315)	(12,633,251)	(15,518,587)				17,408,311
Series B Warrant Liability [Member]
Derivative Liabiliity				$ 23,080,682		3,031,784	10,757,945	23,080,682		3,031,784
Unrealized gain						(7,726,161)	$ (12,322,737)	$ (31,980,437)
Series B Convertible Preferred Stock [Member]
Shares converted	9,076
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 Liabiliity						75,794				75,794
Warrant term		5 years
Derivative liability measured at fair value		$ 1,525,923
Unrealized gain						$ 193,154				$ 1,450,129
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
Shares converted	147,939
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				9 Months Ended
	Aug. 09, 2022	Jul. 31, 2022	Jun. 30, 2022	May 31, 2022	Mar. 31, 2022	Jan. 31, 2022	Sep. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	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							0				0			0
Common stock, shares authorized							133,333,333				133,333,333			133,333,333
Common stock, at par value							$ 0.086				$ 0.086			$ 0.086
Warrents exercise price							$ 0.01				$ 0.01
Vesting of stock award											2,349
Common stock, shares outstanding							1,203,630				1,203,630			730,407
Issuance of shares								$ 20,000,051		$ 9,109,148
Share based compensation expense											$ 249,650
Restricted Stock [Member]
Class of Stock [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant							20,210				20,210
Medigap Acquisition [Member]
Class of Stock [Line Items]
Stock issued during period, shares, acquisitions						40,402
Common Stock [Member]
Class of Stock [Line Items]
Conversion of Stock, Shares Converted	147,939
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		81,423											4,000
Issuance of shares								$ 15,313		$ 10,320	$ 178,200
Share based compensation expense							$ 14,850				$ 25,571
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
Warrents exercise price						$ 99
Series D Prepaid Warrants [Member]
Class of Stock [Line Items]
Class of common stock warrant		81,423
Series A Warrants [Member]
Class of Stock [Line Items]
Exercise of Series A warrants, shares						25,000
Series B Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized							16				16
Preferred Stock, Shares Issued						9,076
Conversion of Stock, Shares Converted	9,076
Series C Prepaid Warrants [Member]
Class of Stock [Line Items]
Class of common stock warrant			218,462			218,462
Warrant conversion shares			218,462	218,462
Warrents exercise price			$ 0.001	$ 0.001
Series C Prepaid Warrants [Member] | Common Stock [Member]
Class of Stock [Line Items]
Class of common stock warrant			218,462			218,462
Warrant conversion shares			218,462	218,462
Proceeds from issuance of debt											$ 1,336
Series A Warrants [Member]
Class of Stock [Line Items]
Exercise of Series A warrants, shares											113,000
Warrents exercise price							$ 99				$ 99
Class of common stock warrant							138,000				138,000
Class of warrant or right exercise price percentage.							110%				110%
Series D Prepaid Warrants [Member]
Class of Stock [Line Items]
Class of common stock warrant						81,500
Warrant conversion shares		81,500
Warrents exercise price		$ 0.001
Proceeds from issuance of debt		$ 795
Series D Prepaid Warrants [Member] | Common Stock [Member]
Class of Stock [Line Items]
Warrant conversion shares		81,472
Series C and D Warrants [Member]
Class of Stock [Line Items]
Warrents exercise price							$ 0.001				$ 0.001

SCHEDULE OF CALCULATIONS OF BAS

SCHEDULE OF CALCULATIONS OF BASIC AND DILUTED EPS (Details) - USD ($)	3 Months Ended						4 Months Ended	9 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Earnings Per Share [Abstract]
Net income (loss)	$ 6,122,093	$ 10,495,691	$ 9,340,000	$ (595,233)	$ (1,276,886)	$ (613,926)	$ (595,233)	$ 25,957,785	$ (2,486,045)
Weighted average shares - denominator basic computation	1,156,939			729,629				1,069,534	653,939
Effect of series B convertible preferred stock	147,939							147,939
Weighted average shares - denominator diluted computation	1,304,878			729,629				1,219,822	653,939
Earnings (loss) per common share - basic	$ 5.29			$ (0.82)				$ 17.79	$ (3.80)
Earnings (loss) per common share - diluted	$ 4.65			$ (0.82)				$ 15.60	$ (3.80)
Deemed dividend								$ (6,930,335)
Net income (loss), numerator, basic and diluted computation								$ 19,027,450	$ (2,486,045)
Non-vested stock awards								2,349

SCHEDULE OF DILUTIVE NET LOSS P

SCHEDULE OF DILUTIVE NET LOSS PER COMMON SHARES (Details) - shares	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to unvested stock awards	10,928	10,928
Series A Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to unvested stock awards	113,000	138,000
Unvested Stock Awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to unvested stock awards	4,085	1,044

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT (Details)	Jun. 30, 2022 USD ($)
Leases
2022	$ 157,633
2023	570,275
2024	269,908
2025	144,124
2026	113,738
Thereafter	268,202
Total undiscounted operating lease payments	1,523,880
Less: Imputed interest	152,467
Present value of operating lease liabilities	$ 1,371,413

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Leases
Operating Lease, Expense	$ 159,624	$ 97,265	$ 434,798	$ 220,798
Weighted average remaining lease term	3 years 10 months 9 days		3 years 10 months 9 days
Weighted average discount rate	5.72%		5.72%

SCHEDULE OF EARN-OUT LIABILITY

SCHEDULE OF EARN-OUT LIABILITY (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 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	(1,627,296)	(452,236)
Changes due to fair value adjustments	132,445	(278,102)
Ending balance	2,919,027	3,813,878
Changes due to business combinations		1,694,166
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	(34,430)
Changes due to fair value adjustments	186,122	82,653
Ending balance	667,000	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	(212,609)	(449,738)
Ending balance	695,786	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	(1,181,458)
Changes due to fair value adjustments	201,191	(4,433)
Ending balance	709,466	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 payments
Changes due to fair value adjustments	(80,000)
Ending balance	520,000
Commercial Solutions Of Insurance Agency LLC [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1		81,368
Changes due to payments
Changes due to fair value adjustments
Ending balance
Changes due to business combinations
Changes due to write-offs		$ (81,368)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - YES Americana Group LLC [Member]	Sep. 13, 2022 USD ($)
Promissory note principle	$ 1,500,000
Note matures date	Jan. 15, 2024
Notes bearing interest percentage	0%
Debt description	5% per annum thereafter, payable monthly