Reliance Global (RELI) 10-Q 10 Aug 23 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2023	Aug. 10, 2023
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
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		2,126,348
Common Stock [Member]
Title of 12(b) Security	Common Stock
Trading Symbol	RELI
Security Exchange Name	NASDAQ
Series A Warrants [Member]
Title of 12(b) Security	Series A Warrants
Trading Symbol	RELIW
Security Exchange Name	NASDAQ

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Current assets:
Cash	$ 1,274,743	$ 505,410
Restricted cash	1,405,513	1,404,359
Accounts receivable, related parties	978,877	994,321
Other receivables	2,900,648	11,464
Prepaid expense and other current assets	553,122	245,535
Current Assets - Discontinued Operations		85,998
Total current assets	7,132,267	3,265,379
Property and equipment, net	149,084	162,767
Right-of-use assets	976,020	1,018,952
Investment in NSURE, Inc.		900,000
Intangibles, net	12,308,697	13,439,369
Goodwill	14,287,099	14,287,099
Other non-current assets	23,284	23,284
Other Assets - Discontinued Operations		5,330,879
Total assets	34,876,451	38,427,729
Current liabilities:
Accounts payable and other accrued liabilities	911,247	951,382
Short term financing agreements	195,024	154,017
Other payables	217,101	101,113
Current portion of long-term debt	1,329,121	1,118,721
Current portion of leases payable	370,855	339,937
Earn-out liability, current portion	969,000	2,153,478
Current Liabilities - Discontinued Operations		1,600,636
Total current liabilities	4,864,597	7,841,533
Long term debt, less current portion	11,711,780	12,349,673
Leases payable, less current portion	635,863	714,068
Earn-out liability, less current portion		556,000
Warrant liabilities	3,759,428	6,433,150
Noncurrent Liabilities - Discontinued Operations
Total liabilities	21,849,062	29,516,690
Stockholders’ equity:
Preferred stock, $0.086 par value; 750,000,000 shares authorized and 0 issued and outstanding as of June 30, 2023 and December 31, 2022, respectively
Common stock, $0.086 par value; 133,333,333 shares authorized and 2,053,084 and 1,219,573 issued and outstanding as of June 30, 2023 and December 31, 2022, respectively	176,546	104,883
Additional paid-in capital	42,686,651	35,798,139
Accumulated deficit	(29,835,808)	(26,991,983)
Total stockholders’ equity	13,027,389	8,911,039
Total liabilities and stockholders’ equity	34,876,451	38,427,729
Related Party [Member]
Current assets:
Accounts receivable, related parties	19,364	18,292
Current liabilities:
Current portion of loans payables, related parties	872,249	1,422,249
Loans payable, related parties, less current portion	307,394	122,266
Convertible debt, related parties, less current portion	$ 570,000	$ 1,500,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par or stated value per share	$ 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	2,053,084	1,219,573
Common stock, shares outstanding	2,053,084	1,219,573

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Revenue
Commission income	$ 3,195,905	$ 2,847,149	$ 7,135,008	$ 5,905,846
Total revenue	3,195,905	2,847,149	7,135,008	5,905,846
Operating expenses
Commission expense	822,274	662,932	1,905,600	1,448,543
Salaries and wages	1,742,697	1,637,412	3,454,794	3,269,225
General and administrative expenses	1,703,811	1,630,169	3,062,066	3,963,964
Marketing and advertising	109,860	(4,844)	246,432	84,686
Depreciation and amortization	655,449	694,440	1,309,227	1,263,440
Total operating expenses	5,034,091	4,620,109	9,978,119	10,029,858
Loss from operations	(1,838,186)	(1,772,960)	(2,843,111)	(4,124,012)
Other (expense) income
Interest expense, related parties	(370,905)	(194,929)	(722,462)	(305,095)
Other expense, net	(16,979)	(3,605)	(13,297)	541
recognition and change in fair value of warrant liabilities	(1,592,509)	12,633,251	2,673,723	24,479,215
Total other (expense) income	(2,031,546)	12,432,988	1,845,335	24,171,201
(Loss) income from continuing operations before tax	(3,869,732)	10,660,028	(997,776)	20,047,189
Income (loss) from discontinued operations before tax	2,814,445	(164,337)	(1,846,048)	(211,497)
Net (loss) income	$ (1,055,287)	$ 10,495,691	$ (2,843,824)	$ 19,835,692
Basic (loss) earnings per share
Continuing operations	$ (1.42)	$ 9.97	$ (0.47)	$ 12.80
Discontinued operations	1.03	(0.15)	(0.86)	(0.21)
Basic (loss) earnings per share	(0.39)	9.82	(1.33)	12.59
Diluted (loss) earnings per share
Continuing operations	(1.42)	8.74	(0.47)	(12.65)
Discontinued operations	1.03	(0.13)	(0.86)	(0.19)
Diluted (loss) earnings per share	$ (0.39)	$ 8.61	$ (1.33)	$ (12.84)
Weighted average number of shares outstanding - Basic	2,716,512	1,069,157	2,138,444	1,025,108
Weighted average number of shares outstanding - Diluted	2,716,512	1,219,224	2,138,444	1,068,236
Related Party [Member]
Other (expense) income
Interest expense, related parties	$ (51,153)	$ (1,729)	$ (92,629)	$ (3,460)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (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, 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 private placement	$ 781	$ 15,313		(16,043)	20,000,000		20,000,051
Shares issued due to private placement, shares		178,059
Share based compensation				739,960			739,960
Net income						9,340,000	9,340,000
Shares issued for vested stock awards		$ 34		(34)
Shares issued for vested stock awards, shares		400
Shares issued pursuant to acquisition of Medigap		$ 3,475		4,759,976			4,763,451
Shares issued pursuant to acquisition of Medigap, shares		40,402
Exercise of Series A warrants		$ 2,150		2,472,850			2,475,000
Exercise of Series A warrants, shares		25,000
Exercise of Series C warrants into common shares		$ (18,788)		18,788
Exercise of Series C warrants into common shares, shares		(218,462)
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	755,807	0
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
Net income							19,835,692
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	974,269
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	755,807	0
Share based compensation				179,083			179,083
Net income							10,495,691
Exercise of Series C warrants into common shares		$ 18,788		(17,452)			1,336
Exercise of Series C warrants into common shares, shares		218,462
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	974,269
Balance at Dec. 31, 2022		$ 104,883		35,798,139		(26,991,983)	8,911,039
Balance, shares at Dec. 31, 2022		1,219,573
Common shares issued for earnout liabilities		$ 9,404		973,074			982,478
Common shares issued for earnout liabilities, shares		109,358
Conversion of convertible debt, related parties		$ 5,740		$ 639,260			$ 645,000
Conversion of convertible debt, related parties, shares		66,743
Round up of shares due to reverse split		1,300		(5,946)			(4,646)
Round up of shares due to reverse split, shares		15,336
Shares issued due to private placement		$ 13,333		$ 3,433,151			$ 3,446,484
Shares issued due to private placement, shares		155,038
Share based compensation				43,797			43,797
Net income						(1,788,538)	(1,788,538)
Balance at Mar. 31, 2023		$ 134,660		40,881,475		(28,780,521)	12,235,614
Balance, shares at Mar. 31, 2023		1,566,048
Balance at Dec. 31, 2022		$ 104,883		35,798,139		(26,991,983)	8,911,039
Balance, shares at Dec. 31, 2022		1,219,573
Net income							(2,843,824)
Balance at Jun. 30, 2023		$ 176,546		42,686,651		(29,835,808)	$ 13,027,389
Balance, shares at Jun. 30, 2023		2,053,084					0
Balance at Mar. 31, 2023		$ 134,660		40,881,475		(28,780,521)	$ 12,235,614
Balance, shares at Mar. 31, 2023		1,566,048
Common shares issued for earnout liabilities		$ 30,294		1,403,406			1,433,700
Common shares issued for earnout liabilities, shares		352,260
Share based compensation				35,367			35,367
Net income						(1,055,287)	(1,055,287)
Common shares issued for services		$ 9,681		368,314			377,995
Common shares issued for services, shares		112,557
Shares issued for vested stock awards		$ 1,911		(1,911)
Shares issued for vested stock awards, shares		22,219
Balance at Jun. 30, 2023		$ 176,546		$ 42,686,651		$ (29,835,808)	$ 13,027,389
Balance, shares at Jun. 30, 2023		2,053,084					0

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$ (2,843,824)	$ 19,835,692
Adjustment to reconcile net (loss) income to net cash used in operating activities:
Depreciation and amortization	1,309,227	1,263,440
Amortization of debt issuance costs and accretion of debt discount	23,442	18,291
Non-cash lease expense	(4,355)	17,637
Stock compensation expense	79,164	919,043
Common stock issued in lieu of services performed	377,995
Earn-out fair value and write-off adjustments	1,019,925	354,963
Change in fair value of warrant liability	(2,673,723)	(24,479,215)
Change in operating assets and liabilities:
Accounts payables and other accrued liabilities	(40,135)	(1,853,366)
Accounts receivable	15,444	142,825
Accounts receivable, related parties	(1,072)	(47,283)
Other receivables	10,816	7,030
Other payables	115,988	126,984
Other non-current assets		(6,493)
Prepaid expense and other current assets	(303,322)	2,173,810
Net cash used in operating activities	(2,914,430)	(1,526,642)
Net cash adjustments for discontinued operating activities	907,329	215,231
Net cash used in discontinued and continuing operating activities	(2,007,101)	(1,311,411)
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sale of investment in NSURE	900,000
Purchase of property and equipment	(13,010)	(11,959)
Business acquisitions, net of cash acquired		(6,000,000)
Purchase of intangibles	(151,862)	(5,096,885)
Net cash provided by (used in) investing activities	735,128	(11,108,844)
Net cash adjustments for discontinued investing activities		(13,517,085)
Net cash provided by (used in) discontinued and continuing investing activities	735,128	(24,625,929)
CASH FLOWS FROM FINANCING ACTIVITIES:
Principal repayments of debt	(450,935)	(447,908)
Debt issuance costs		(214,257)
Proceeds from loan for business acquisition		6,520,000
Issuance of common shares in exchange for Series C warrants		1,336
Payments of loans payable, related parties	(649,870)	(21,541)
Earn-out liability	(344,225)	(411,408)
Exercise of warrants into common stock		2,475,000
Principal repayments on short term financing	58,707	(40,552)
Private placement of shares and warrants	3,446,484	17,853,351
Net cash provided by continuing financing activities	2,060,161	25,714,021
Net cash used in discontinued financing activities	(17,701)
Total net cash provided by continuing and discontinued financing activities	2,042,460	25,714,021
Net increase (decrease) in cash and restricted cash	770,487	(223,319)
Cash and restricted cash at beginning of year	1,909,769	4,620,722
Cash and restricted cash at end of year	2,680,256	4,397,403
SUPPLEMENTAL DISCLOSURE OF CASH AND NON-CASH TRANSACTIONS:
Common stock issuance to settle earn-out liabilities	$ 2,416,178

SUMMARY OF BUSINESS AND SIGNIFI

SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES	NOTE 1. SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES Reliance Global Group, Inc., formerly known as Ethos Media Network, Inc. (“RELI”, “Reliance”, or the “Company”), was incorporated in Florida on August 2, 2013. Basis of Presentation and Principles of Consolidation The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) for interim financial information and with the instructions for Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of recurring accruals) necessary for a fair presentation have been included. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the notes thereto, set forth in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. Certain prior period amounts in the condensed consolidated financial statements and notes thereto have been reclassified to conform to the current period’s presentation. The accompanying unaudited condensed consolidated financial statements include the accounts of Reliance Global Group, Inc. and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. Liquidity As of June 30, 2023, the Company’s reported cash and restricted cash aggregated balance was approximately $ 2,680,000 7,132,000 4,865,000 2,268,000 13,027,000 2,843,000 2,674,000 998,000 1,846,000 2,844,000 3,446,000 Although there can be no assurance that debt or equity financing will be available on acceptable terms, the Company believes its financial position and its ability to raise capital to be reasonable and sufficient. Based on our assessment, we do not believe there are conditions or events that, in the aggregate, raise substantial doubt about the Company’s ability to continue as a going concern within one year of filing these financial statements with the Securities and Exchange Commission (“SEC”). 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 June 30, 2023 June 30, 2022 Cash $ 1,274,743 $ 2,979,769 Restricted cash 1,405,513 1,417,634 Total cash and restricted cash $ 2,680,256 $ 4,397,403 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 June 30, 2023 December 31, 2022 Stock price $ 4.71 $ 8.55 Volatility 105.0 % 105.0 % Time to expiry 3.51 4.01 Dividend yield 0 % 0 % Risk free rate 4.4 % 4.1 % The following reconciles fair value of the liability classified warrants: SCHEDULE OF RECONCILES WARRANT COMMITMENT Series B Warrant Commitment Series B Warrant Liabilities Placement Agent Warrants Total Beginning balance, December 31, 2022 $ - $ 6,384,250 $ 48,900 $ 6,433,150 Unrealized (gain) loss - (4,226,950 ) (39,281 ) (4,266,231 ) Ending balance, March 31, 2023 - 2,157,300 9,619 2,166,919 Beginning balance, - 2,157,300 9,619 2,166,919 Unrealized (gain) loss - 1,584,684 7,825 1,592,509 Ending balance, June 30, 2023 $ - $ 3,741,984 $ 17,444 $ 3,759,428 Ending balance $ - $ 3,741,984 $ 17,444 $ 3,759,428 Earn-out liabilities: SCHEDULE OF FAIR VALUE MEASUREMENTS June 30, 2023 December 31, 2022 Valuation technique Discounted cash flow Discounted cash flow Significant unobservable input Projected revenue and probability of achievement Projected revenue and probability of achievement The Company values its Level 3 earn-out liability related to the Barra Acquisition using a Monte Carlo simulation in a risk-neutral framework (a special case of the Income Approach). The following summarizes the significant unobservable inputs: SCHEDULE OF EARN OUT LIABILITY June 30, 2023 WACC Risk Premium: 14.0 % Volatility 50.0 % Credit Spread: 9.6 % Payment Delay (days) 90 Risk free rate USD Yield Curve Discounting Convention: Mid-period Number of Iterations 100,000 Undiscounted remaining earn out payments were approximately $ 1,147,000 SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE June 30, 2023 December 31, 2022 Beginning balance – January 1 $ 2,709,478 $ 3,813,878 Acquisitions and settlements (2,760,403 ) (1,104,925 ) Period adjustments: Fair value changes included in earnings * 1,019,925 525 Ending balance 969,000 2,709,478 Less: Current portion (969,000 ) (2,153,478 ) Ending balance, less current portion $ - $ 556,000 * Recorded as a reduction to general and administrative expenses Revenue Recognition The following table disaggregates the Company’s revenue by line of business, showing commissions earned: SCHEDULE OF DISAGGREGATION REVENUE Three Months ended June 30, 2023 Medical Life Property and Casualty Total Regular EBS $ 206,668 $ 4,471 $ - $ 211,139 USBA 11,426 658 - 12,084 CCS/UIS - - 73,402 73,402 Montana 444,783 3,350 - 448,133 Fortman 288,902 1,680 227,176 517,758 Altruis 1,200,537 - - 1,200,537 Kush 322,188 - - 322,188 Barra 52,209 61,821 296,634 410,664 Total $ 2,526,713 $ 71,980 $ 597,212 $ 3,195,905 Six Months ended June 30, 2023 Medical Life Property and Casualty Total Regular EBS $ 439,949 $ 8,571 $ - $ 448,520 USBA 22,689 1,423 - 24,112 CCS/UIS - - 120,172 120,172 Montana 930,792 8,335 - 939,127 Fortman 596,557 2,073 433,544 1,032,174 Altruis 3,068,673 - - 3,068,673 Kush 642,479 - - 642,479 Barra 121,319 85,202 653,230 859,751 Total $ 5,822,458 $ 105,604 $ 1,206,946 $ 7,135,008 Three Months ended June 30, 2022 Medical Life Property and Casualty Total Regular EBS $ 178,936 $ 5,915 $ - $ 184,851 USBA 12,319 - - 12,319 CCS/UIS - - 57,195 57,195 Montana 450,742 963 - 451,705 Fortman 357,334 - 205,804 563,138 Altruis 881,337 834 - 882,171 Kush 425,449 - - 425,449 Reli Exchange 47,661 22,263 200,397 270,321 Total $ 2,353,778 $ 29,975 $ 463,396 $ 2,847,149 Six Months ended June 30, 2022 Medical Life Property and Casualty Total Regular EBS $ 399,547 $ 6,488 $ - $ 406,035 USBA 25,906 - - 25,906 CCS/UIS - - 101,077 101,077 Montana 956,329 2,097 - 958,426 Fortman 687,060 2,873 403,064 1,092,997 Altruis 2,184,367 2,676 - 2,187,043 Kush 864,040 - - 864,040 Reli Exchange 47,662 22,263 200,397 270,322 Total $ 5,164,911 $ 36,397 $ 704,538 $ 5,905,846 The following are customers representing 10% or more of total revenue: SCHEDULE OF CONCENTRATIONS OF REVENUES For the three months ended June 30, Insurance Carrier 2023 2022 Priority Health 28 % 30 % BlueCross BlueShield 12 % 13 % Insurance Carrier 12 % 13 % For the six months ended June 30, Insurance Carrier 2023 2022 Priority Health 37 % 36 % BlueCross BlueShield 13 % 14 % Insurance Carrier 37 % 36 % No other single customer accounted for more than 10% Income Taxes The Company recorded no income tax expense for the three and six months ended June 30, 2023 and 2022 because the estimated annual effective tax rate was zero. In determining the estimated annual effective income tax rate, the Company analyzes various factors, including projections of the Company’s annual earnings and taxing jurisdictions in which the earnings will be generated, the impact of state and local income taxes, the ability to use tax credits and net operating loss carry forwards, and available tax planning alternatives. As of June 30, 2023 Discontinued Operations The Company’s board of directors approved the discontinuation and abandonment of Medigap Healthcare Insurance Company, LLC (“Medigap”), a subsidiary of the Company, effective April 17, 2023, due to Medigap’s sustained recurring losses stemming from amongst other factors, greater than anticipated revenue chargebacks. The Company was unable to divest its interest in Medigap for value, and accordingly, operations were wound down in an orderly manner. In doing so, the Company transferred to its operating entity, Medigap’s customer relationships and internally developed and purchased software intangible assets, with net of amortization combined value of approximately $ 4,300,000 , as well as, its short-term financing arrangement of $ 29,500 , and each are respectively classified in the intangible assets and short term financing agreements accounts in the condensed consolidated balance sheets for the periods ended June 30, 2023 and December 31, 2022. These assets have continued value to the Company and have not been impaired as the fair value exceeds carrying cost. Medigap’s remaining assets were considered to have no remaining asset value and were fully impaired. Certain liabilities and estimated liabilities as outlined in the tables herein, were discharged and/or written-off in conjunction with the Settlement Agreement (as defined below) because of them having a net zero dollar estimated liability value. Accordingly, the Company recognized a net of estimated liability adjustments gain of approximately $ 10,000 4,400,000 Settlement Agreement On June 30, 2023, the Company entered into a confidential settlement agreement and mutual release (the “Settlement Agreement”) with certain Medigap affiliated entities and persons, and the former owners of Medigap, whereby the Company would receive a settlement payment of $ 2,900,000 The following tables present the major components of assets and liabilities included in discontinued operations on the condensed consolidated balance sheets. SCHEDULE OF DISCONTINUED OPERATIONS ON CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS June 30, 2023 December 31, 2022 Accounts receivable - $ 73,223 Accounts receivable, related parties - 3,595 Other receivables - 5,388 Prepaid expense and other current assets - 3,792 Current Assets - Discontinued Operations $ 85,998 Condensed consolidated balance sheets - Current Assets - Discontinued Operations $ 85,998 Property and equipment, net - $ 24,116 Right-of-use assets - 163,129 Intangibles, net - 318,000 Goodwill - 4,825,634 Other Assets - Discontinued Operations - $ 5,330,879 Condensed consolidated balance sheets - Other Assets - Discontinued Operations - $ 5,330,877 Accounts payable and other accrued liabilities - $ 506,585 Chargeback reserve - 915,934 Current portion of leases payable - 178,117 Current Liabilities - Discontinued Operations - $ 1,600,636 Condensed consolidated balance sheets - Current Liabilities - Discontinued Operations - $ 1,600,636 The following table rolls forward Medigap’s assets and liabilities from their carrying values pre-abandonment to their values post abandonment, and presents the impact of reclassifications, impairments, and write-offs: Medigap Related Assets Carrying Value Prior To Abandonment Asset and Liability Transfers Retained by the Company Asset Impairments and Liability Write-Offs Carrying Value As of June 30, 2023 Accounts receivable $ 56,398 $ - $ (56,398 ) $ - Accounts receivable, related party 3,595 - (3,595 ) - Other receivables 5,388 - (5,388 ) - Current assets – Medigap $ 65,381 $ - $ (65,381 ) $ - Property and equipment, net $ 22,378 $ - $ (22,378 ) $ - Right-of-use assets 119,594 - (119,594 ) - Intangibles, net 4,570,536 (4,258,214 ) 1 (312,322 ) - Goodwill 4,825,634 - (4,825,634 ) - Other assets - Medigap $ 9,538,142 $ (4,258,214 ) $ (5,279,928 ) $ - Total assets - Medigap $ 9,603,523 $ (4,258,214 ) $ (5,345,309 ) $ - Accounts payable and other accrued liabilities $ 4,157 $ - $ (4,157 ) $ - Short term financing agreements 29,500 (29,500 ) - - Chargeback Reserve 831,725 - (831,725 ) 2 - Current portion of leases payable 134,517 - (134,517 ) 3 - Other liabilities 9,842 - (9,842 ) 3 - Current Liabilities - Medigap $ 1,009,741 $ (29,500 ) $ (980,241 ) $ - Total Liabilities - Medigap $ 1,009,741 $ (29,500 ) $ (980,241 ) $ - Net assets and liabilities - Medigap $ 8,593,782 $ (4,228,714 ) $ (4,365,068 ) $ - 1 Includes customer relationships and internally developed and purchased software intangible assets that have continued value to the Company and have not been impaired as the fair value exceeds carrying cost. 2 Estimated liability write-off per net zero dollar estimated liability value. 3 Liability discharge pursuant to the Settlement Agreement. The following tables disaggregate the major classes of pretax gain and loss as presented in discontinued operations in the condensed consolidated statements of operations. Three Months Ended June 30, 2023 Three Months Ended June 30, 2022 Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Three Months Ended June 30, 2023 Income Commission income $ 11,025 $ 1,359,976 $ 744,030 $ 2,537,061 Expenses Commission expense 5,491 187,196 110,639 305,740 Salaries and wages 53,508 539,380 454,823 989,743 General and administrative expenses 10,612 129,048 129,348 248,323 Marketing and advertising 36,544 614,226 426,819 1,111,719 Depreciation and amortization - 61,964 7,283 100,488 Other expenses (income) 267 (7,500 ) (3,902 ) (7,456 ) Total discontinued operations expenses before impairments and write-offs 106,422 1,524,314 1,125,010 2,748,557 Total discontinued operations income / (loss) before impairments and write-offs $ (95,397 ) $ (164,338 ) $ (380,980 ) $ (211,496 ) Gains and (losses) from recoveries and impairments / write-offs of discontinued operations assets and liabilities Settlement Recovery $ 2,900,000 - $ 2,900,000 Asset impairment losses Accounts receivable - - (56,398 ) - Accounts receivable, related parties - - (3,595 ) - Other receivables - - (5,388 ) - Property and equipment, net - - (22,378 ) - Right-of-use assets - - (119,594 ) - Intangibles, net - - (312,322 ) - Goodwill - - (4,825,634 ) - Total Asset Impairments - - (5,345,309 ) - Liability write-off gains Accounts payable and other accrued liabilities - - 4,157 - Other payables 9,842 - 9,842 - Chargeback reserve - - 831,725 - Current portion of leases payable - - 134,517 - Total liability write-off gains 9,842 - 980,241 - Discontinued operations net asset and liability impairments / write-offs gains and (losses) 9,842 - (4,365,068 ) - Net gains and (losses) from recoveries and impairments / write-offs from discontinued operations assets and liabilities 2,909,842 - (1,465,068 ) - Gain (loss) from discontinued operations before tax 2,814,445 (164,338 ) (1,846,048 ) (211,496 ) Consolidated statement of operations - Income (loss) from discontinued operations before tax $ 2,814,445 $ (164,338 ) $ (1,846,048 ) $ (211,496 ) Recently Issued Accounting Pronouncements We do not expect any recently issued accounting pronouncements to have a material effect on our financial statements.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	NOTE 2. GOODWILL AND OTHER INTANGIBLE ASSETS The following table rolls forward the Company’s goodwill balance for the periods ended June 30, 2023, and December 31, 2022, adjusted for discontinued operations. SCHEDULE OF IMPAIRMENT OF GOODWILL Goodwill December 31, 2021 $ 10,050,277 Goodwill recognized in connection with Barra acquisition on April 26, 2022 4,236,822 December 31, 2022 14,287,099 June 30, 2023 $ 14,287,099 For the year ended December 31, 2022, due to a declining market capitalization attributed to Medigap’s performance, the Company performed a goodwill impairment test utilizing the Market Approach – Traded Market Value Method, concluding that the Company’s fair value and resultant net assets, implied a goodwill balance of $ 19,100,000 33,400,000 14,373,374 4,825,634 The following table rolls forward the Company’s goodwill balance for the periods ended June 30, 2023, and December 31, 2022 inclusive of discontinued operations. Goodwill December 31, 2021 $ 10,050,277 Goodwill recognized in connection with Medigap acquisition 19,199,008 Goodwill recognized in connection with Barra acquisition 4,236,822 Goodwill impairment (Medigap) during the year-ended December 31, 2022 (14,373,374 ) December 31, 2022 19,112,733 Goodwill impairment (Medigap) during the six months ended June 30, 2023 (4,825,634 ) June 30, 2023 $ 14,287,099 The following table sets forth the major categories of the Company’s intangible assets and the weighted-average remaining amortization period as of June 30, 2023: 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 2.0 $ 1,807,187 $ (1,144,749 ) $ 662,438 Internally developed software 3.7 1,783,837 (464,372 ) 1,319,465 Customer relationships 8.5 11,922,290 (2,635,325 ) 9,286,965 Purchased software 0.3 667,206 (600,937 ) 66,269 Video production assets - 50,000 (50,000 ) - Non-competition agreements 1.4 3,504,810 (2,531,250 ) 973,560 $ 19,735,330 $ (7,426,633 ) $ 12,308,697 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, 2022: Weighted Average Remaining Amortization period (Years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Trade name and trademarks 4.4 $ 1,806,188 $ (969,241 ) $ 836,947 Internally developed software 4.1 1,635,178 (287,990 ) 1,347,188 Customer relationships 9.0 11,922,290 (2,076,086 ) 9,846,204 Purchased software 0.4 665,137 (581,497 ) 83,640 Video production assets - 50,000 (50,000 ) - Non-competition agreements 1.9 3,504,810 (2,179,420 ) 1,325,390 Total $ 19,583,603 $ (6,144,234 ) $ 13,439,369 The following table reflects expected amortization expense as of June 30, 2023, for each of the following five years and thereafter: SCHEDULE OF AMORTIZATION EXPENSE OF ACQUIRED INTANGIBLES ASSETS Years ending December 31, Amortization Expense 2023 (remainder of year) $ 1,279,911 2024 2,190,466 2025 1,796,510 2026 1,527,816 2027 1,194,592 Thereafter 4,319,402 Total $ 12,308,697

LONG-TERM DEBT AND SHORT-TERM F

LONG-TERM DEBT AND SHORT-TERM FINANCINGS	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
LONG-TERM DEBT AND SHORT-TERM FINANCINGS	NOTE 3. LONG-TERM DEBT AND SHORT-TERM FINANCINGS Long-Term Debt The composition of the long-term debt follows: SCHEDULE OF LONG TERM DEBT June 30, 2023 December 31, 2022 Oak Street Funding LLC Term Loan for the acquisition of EBS and USBA, variable interest of Prime Rate plus 2.5%, maturing August 2028, net of deferred financing costs of $11,279 and $12,388 as of June 30, 2023 and December 31, 2022, respectively $ 398,734 $ 426,883 Oak Street Funding LLC Term Loan for the acquisition of EBS and USBA, variable interest of Prime Rate plus 2.5% August 2028 11,279 12,388 $ 398,734 $ 426,883 Oak Street Funding LLC Senior Secured Amortizing Credit Facility for the acquisition of CCS, variable interest of Prime Rate plus 1.5% December 2028 13,800 15,076 649,875 693,682 Oak Street Funding LLC Term Loan for the acquisition of SWMT, variable interest of Prime Rate plus 2.0% April 2029 8,469 9,206 742,833 788,596 Oak Street Funding LLC Term Loan for the acquisition of FIS, variable interest of Prime Rate plus 2.0% May 2029 33,935 36,843 1,874,813 1,987,846 Oak Street Funding LLC Term Loan for the acquisition of ABC, variable interest of Prime Rate plus 2.0% September 2029 38,889 42,129 3,076,800 3,249,575 Oak Street Funding LLC Term Loan for the acquisition of Barra, variable interest of Prime Rate plus 2.5% May 2032 187,475 198,188 6,297,846 6,321,812 13,040,901 13,468,394 Less: current portion (1,329,121 ) (1,118,721 ) Long-term debt $ 11,711,780 $ 12,349,673 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 2023 (remainder of year) $ 647,062 2024 1,401,013 2025 1,560,173 2026 1,733,052 2027 1,925,105 Thereafter 6,068,494 Total 13,334,899 Less: debt issuance costs (293,998 ) Total $ 13,040,901 Short-Term Financings The Company has various short-term notes payable for financed items such as insurance premiums and CRM software purchases. These are normally paid in equal installments over a period of twelve months or less and carry interest rates ranging between 0% 8% 195,000 377,000

WARRANT LIABILITIES

WARRANT LIABILITIES	6 Months Ended
	Jun. 30, 2023
Warrant Liabilities
WARRANT LIABILITIES	NOTE 4. WARRANT LIABILITIES Series B Warrants Pursuant to the terms of the SPA, during the quarter ended June 30, 2023, the Series B Warrants’ effective exercise price reset to $ 2.63 1,331,667 For the three and six months ended June 30, 2023, net fair value gains and losses recognized for the Series B Warrants were a loss of $ 1,584,684 2,642,267 12,322,737 24,748,163 3,741,984 6,384,250 Placement Agent Warrants For the three and six months ended June 30, 2023, net fair value gains and losses recognized for the Placement Agent Warrants (“PAW”) were, a loss of $ 7,825 31,456 310,514 268,948 17,444 48,900

EQUITY

EQUITY	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
EQUITY	NOTE 5. EQUITY Common Stock The Company is authorized to issue 133,333,333 0.086 In January 2023, the Company issued 109,358 On February 23, 2023, pursuant to authority granted by the Board of Directors of the Company, the Company implemented a 1-for-15 reverse split 15,300 1,300 In March 2023, Yes Americana, a related party, converted $ 645,000 66,743 9.67 66,743 In March 2023, the Company issued 155,038 During the second quarter of 2023, the Company issued 112,557 In May 2023, the Company issued 352,260 In May 2023, the Company issued 22,219 As of June 30, 2023 and December 31, 2022, there were 2,053,084 1,219,573 Warrants Series A Warrants In conjunction with the Company’s initial public offering, the Company issued 138,000 0.15 113,000 Series E and F Warrants On March 13, 2023, the Company entered into a securities purchase agreement (the “SPA-2023”) with one institutional buyer for the purchase and sale of, (i) an aggregate of 155,038 0.086 897,594 2,105,264 52,632 entered into a registration rights agreement with the buyer to register for resale the common shares underlying the Series E and F Warrants. The aggregate purchase price for the Common Shares, Prefunded Warrants (Series E Warrants) and the Common Warrants (Series F Warrants) to be purchased by the Buyer shall be equal to (i) $ 3.80 3.799 0.001 The Common Warrant (Series F) has an exercise price of $ 3.55 Private Placement-2023 . The Common Warrant will be exercisable six months following the date of issuance and will expire five and a half years from the date of issuance. The PA Warrant has an exercise price of $ 3.91 The closing of the Private Placement-2023 occurred on March 16, 2023. EF Hutton, a division of Benchmark Investments, LLC (the “Placement Agent”) acted as the sole placement agent and was entitled to an 8% Gross and net proceeds to the Company from the Private Placement-2023 were approximately $ 4 3.4 553,000 The Company determined the Series E Warrants, Series F Warrants, and PA Warrants are equity in nature because of provisions, pursuant to the warrant agreements, that permit the holder to obtain a fixed number of shares for a fixed monetary amount. The values offset to $ 0 Equity-based Compensation During the six month period ended June 30, 2023, an executive was awarded an annual stock award in conjunction with a promotion agreement, consisting of 2,667 5,601, 11,443 Total stock-based compensation expense recorded in general and administrative expenses in the condensed consolidated statements of operations for the three and six months ended June 30, 2023 35,367 79,163

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	6 Months Ended
	Jun. 30, 2023
Earnings Per Share [Abstract]
EARNINGS (LOSS) PER SHARE	NOTE 6. EARNINGS (LOSS) PER SHARE Basic earnings per common share (“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 June 30, 2023 June 30, 2022 (Loss) income from continuing operations, numerator, basic and diluted computation $ (3,869,732 ) $ 10,660,028 Weighted average common shares, basic 2,716,512 1,069,157 Effect of series B warrants - - Effect of stock awards - 2,128 Effect of preferred stock - 147,939 Weighted average common shares, dilutive 2,716,512 1,219,224 (Loss) earnings per common share – basic $ (1.42 ) $ 9.97 (Loss) earnings per common share – diluted $ (1.42 ) 8.74 Six Months Six Months Ended Ended June 30, 2023 June 30, 2022 (Loss) income from continuing operations $ (997,776 ) $ 20,047,189 Deemed dividend - (6,930,335 ) Net income continuing operations, numerator, basic computation (997,776 ) 13,116,854 Recognition and change in fair value of warrant liabilities - (26,625,915 ) Net loss continuing operations, numerator, diluted computation $ (997,776 ) $ (13,509,061 ) Weighted average common shares, basic 2,138,444 1,025,108 Effect of series B warrants - 43,128 Weighted average common shares, dilutive 2,138,444 1,068,236 Loss per common share – basic (0.47 ) 12.80 Loss per common share – diluted $ (0.47 ) $ (12.65 ) The reversal of the gain on the change fair value of the Series B warrant liability for the six months June 30, 2022 is included in the numerator of the dilutive EPS calculation to eliminate the effects the warrants as the impact is dilutive. 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 June 30, 2023 June 30, 2022 For the Three Months Ended June 30, 2023 June 30, 2022 Shares subject to outstanding common stock options 10,928 10,928 Shares subject to outstanding Series A warrants 113,000 113,000 Shares subject to outstanding Series F warrants 2,105,264 - Shares subject to placement agent warrants 52,632 - Shares subject to unvested stock awards 3,471 - Shares subject to conversion of Series B preferred stock - - Shares subject to warrant liability - 668,299 June 30, 2023 June 30, 2022 For the Six Months Ended June 30, 2023 June 30, 2022 Shares subject to outstanding common stock options 10,928 10,928 Shares subject to outstanding Series A warrants 113,000 113,000 Shares subject to outstanding Series F warrants 2,105,264 - Shares subject to placement agent warrants 52,632 - Shares subject to unvested stock awards 3,471 4,621 Shares subject to conversion of Series B preferred stock - 147,939 Shares subject to warrant liability - -

LEASES

LEASES	6 Months Ended
	Jun. 30, 2023
Leases
LEASES	NOTE 7. LEASES Operating lease expense for the three months ended June 30, 2023 and 2022 was $ 123,326 111,900 239,296 219,223 3.89 6.20% Future minimum lease payment under these operating leases consisted of the following: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT Period ending June 30, 2023 Operating Lease Obligations 2023 $ 216,833 2024 357,688 2025 166,384 2026 113,738 2027 117,150 Thereafter 151,052 Total undiscounted operating lease payments 1,122,845 Less: Imputed interest 116,127 Present value of operating lease liabilities $ 1,006,718

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8. COMMITMENTS AND CONTINGENCIES Legal Contingencies The Company is subject to various legal proceedings and claims, either asserted or unasserted, arising in the ordinary course of business. While the outcome of these claims cannot be predicted with certainty, management does not believe the outcome of any of these matters will have a material adverse effect on our business, financial position, results of operations, or cash flows, and accordingly, no legal contingencies are accrued as of June 30, 2023 and December 31, 2022. 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 June 30, 2023 and December 31, 2022: SCHEDULE OF EARN-OUT LIABILITY Fortman Montana Altruis Kush Barra Total Ending balance December 31, 2022 $ 667,000 $ 500,000 $ 834,943 $ 147,535 $ 560,000 $ 2,709,478 Changes due to business combinations - - - - - - Changes due to payments $ (1,433,700 ) $ (250,000 ) $ (929,168 ) $ (147,535 ) - (2,760,403 ) Changes due to fair value adjustments 766,700 150,000 94,225 - 9,000 1,019,925 Ending balance June 30, 2023 $ - $ 400,000 $ - $ - $ 569,000 $ 969,000 Fortman Montana Altruis Kush Barra Total Ending balance December 31, 2021 $ 515,308 $ 615,969 $ 992,868 $ 1,689,733 $ - $ 3,813,878 Beginning balance $ 515,308 $ 615,969 $ 992,868 $ 1,689,733 $ - $ 3,813,878 Changes due to business combinations - - - - 600,000 600,000 Changes due to payments (34,430 ) (326,935 ) (84,473 ) (1,259,087 ) - (1,704,925 ) Changes due to fair value adjustments 186,122 210,966 (73,452 ) (283,111 ) (40,000 ) 525 Ending balance December 31, 2022 $ 667,000 $ 500,000 $ 834,943 $ 147,535 $ 560,000 $ 2,709,478 Ending balance $ 667,000 $ 500,000 $ 834,943 $ 147,535 $ 560,000 $ 2,709,478

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 9. RELATED PARTY TRANSACTIONS On September 13, 2022, the Company issued a promissory note to YES Americana Group, LLC (“Americana”) a related party entity beneficially owned by the Company’s Chief Executive Officer, for the principal sum of $ 1,500,000 5% On February 7, 2023 , the Company and Americana entered into an amendment to the Note pursuant to which (i) the principal amount of the Note was increased to $ 1,845,000 0.086 On February 13, 2023, Americana effectuated a conversion of $ 645,000 66,743 0.086 400,000 230,000 570,000 1,500,000 convertible debt, related parties, less current portion account in the condensed consolidated balance sheets. The Company has amounts payable to Reliance Global Holdings, LLC, a related party beneficially owned by the Company’s Chief Executive Officer stemming from funds loaned to the Company for various subsidiary acquisitions. These loans do not bear interest and there is no term. Repayment will be made at the Company’s discretion. The open balance is considered non-current and classified to the related parties, less current portion account in the condensed consolidated balance sheets with open balances of $ 25,479 100,724 The Company incurred a payable of $ 200,000 27,673 7.5 4,167 47,249 0 21,541 1,730 3,459 Pursuant to the first amendment to the April 26, 2022 asset purchase agreement between the Company and Barra & Associates, LLC, a related party entity beneficially owned by a senior vice president of the Company, the Company agreed to pay a deferred purchase price (the “DPP”) of $ 1,375,000 1.5% 825,000 1,375,000 281,916 0 49,423 89,170

INVESTMENT IN NSURE

INVESTMENT IN NSURE	6 Months Ended
	Jun. 30, 2023
Investments, All Other Investments [Abstract]
INVESTMENT IN NSURE	NOTE 10. INVESTMENT IN NSURE During April 2023, the Company sold its remaining 262,684 900,000 zero

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11. SUBSEQUENT EVENTS Pursuant to the terms of the SPA, on July 7, 2023, the Series B Warrants’ effective exercise price reset to $ 2.50 165,000 73,264 1,166,667

SUMMARY OF BUSINESS AND SIGNI_2

SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) for interim financial information and with the instructions for Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of recurring accruals) necessary for a fair presentation have been included. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the notes thereto, set forth in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. Certain prior period amounts in the condensed consolidated financial statements and notes thereto have been reclassified to conform to the current period’s presentation. The accompanying unaudited condensed consolidated financial statements include the accounts of Reliance Global Group, Inc. and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation.
Liquidity	Liquidity As of June 30, 2023, the Company’s reported cash and restricted cash aggregated balance was approximately $ 2,680,000 7,132,000 4,865,000 2,268,000 13,027,000 2,843,000 2,674,000 998,000 1,846,000 2,844,000 3,446,000 Although there can be no assurance that debt or equity financing will be available on acceptable terms, the Company believes its financial position and its ability to raise capital to be reasonable and sufficient. Based on our assessment, we do not believe there are conditions or events that, in the aggregate, raise substantial doubt about the Company’s ability to continue as a going concern within one year of filing these financial statements with the Securities and Exchange Commission (“SEC”).
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 June 30, 2023 June 30, 2022 Cash $ 1,274,743 $ 2,979,769 Restricted cash 1,405,513 1,417,634 Total cash and restricted cash $ 2,680,256 $ 4,397,403
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 June 30, 2023 December 31, 2022 Stock price $ 4.71 $ 8.55 Volatility 105.0 % 105.0 % Time to expiry 3.51 4.01 Dividend yield 0 % 0 % Risk free rate 4.4 % 4.1 % The following reconciles fair value of the liability classified warrants: SCHEDULE OF RECONCILES WARRANT COMMITMENT Series B Warrant Commitment Series B Warrant Liabilities Placement Agent Warrants Total Beginning balance, December 31, 2022 $ - $ 6,384,250 $ 48,900 $ 6,433,150 Unrealized (gain) loss - (4,226,950 ) (39,281 ) (4,266,231 ) Ending balance, March 31, 2023 - 2,157,300 9,619 2,166,919 Beginning balance, - 2,157,300 9,619 2,166,919 Unrealized (gain) loss - 1,584,684 7,825 1,592,509 Ending balance, June 30, 2023 $ - $ 3,741,984 $ 17,444 $ 3,759,428 Ending balance $ - $ 3,741,984 $ 17,444 $ 3,759,428 Earn-out liabilities: SCHEDULE OF FAIR VALUE MEASUREMENTS June 30, 2023 December 31, 2022 Valuation technique Discounted cash flow Discounted cash flow Significant unobservable input Projected revenue and probability of achievement Projected revenue and probability of achievement The Company values its Level 3 earn-out liability related to the Barra Acquisition using a Monte Carlo simulation in a risk-neutral framework (a special case of the Income Approach). The following summarizes the significant unobservable inputs: SCHEDULE OF EARN OUT LIABILITY June 30, 2023 WACC Risk Premium: 14.0 % Volatility 50.0 % Credit Spread: 9.6 % Payment Delay (days) 90 Risk free rate USD Yield Curve Discounting Convention: Mid-period Number of Iterations 100,000 Undiscounted remaining earn out payments were approximately $ 1,147,000 SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE June 30, 2023 December 31, 2022 Beginning balance – January 1 $ 2,709,478 $ 3,813,878 Acquisitions and settlements (2,760,403 ) (1,104,925 ) Period adjustments: Fair value changes included in earnings * 1,019,925 525 Ending balance 969,000 2,709,478 Less: Current portion (969,000 ) (2,153,478 ) Ending balance, less current portion $ - $ 556,000 * Recorded as a reduction to general and administrative expenses
Revenue Recognition	Revenue Recognition The following table disaggregates the Company’s revenue by line of business, showing commissions earned: SCHEDULE OF DISAGGREGATION REVENUE Three Months ended June 30, 2023 Medical Life Property and Casualty Total Regular EBS $ 206,668 $ 4,471 $ - $ 211,139 USBA 11,426 658 - 12,084 CCS/UIS - - 73,402 73,402 Montana 444,783 3,350 - 448,133 Fortman 288,902 1,680 227,176 517,758 Altruis 1,200,537 - - 1,200,537 Kush 322,188 - - 322,188 Barra 52,209 61,821 296,634 410,664 Total $ 2,526,713 $ 71,980 $ 597,212 $ 3,195,905 Six Months ended June 30, 2023 Medical Life Property and Casualty Total Regular EBS $ 439,949 $ 8,571 $ - $ 448,520 USBA 22,689 1,423 - 24,112 CCS/UIS - - 120,172 120,172 Montana 930,792 8,335 - 939,127 Fortman 596,557 2,073 433,544 1,032,174 Altruis 3,068,673 - - 3,068,673 Kush 642,479 - - 642,479 Barra 121,319 85,202 653,230 859,751 Total $ 5,822,458 $ 105,604 $ 1,206,946 $ 7,135,008 Three Months ended June 30, 2022 Medical Life Property and Casualty Total Regular EBS $ 178,936 $ 5,915 $ - $ 184,851 USBA 12,319 - - 12,319 CCS/UIS - - 57,195 57,195 Montana 450,742 963 - 451,705 Fortman 357,334 - 205,804 563,138 Altruis 881,337 834 - 882,171 Kush 425,449 - - 425,449 Reli Exchange 47,661 22,263 200,397 270,321 Total $ 2,353,778 $ 29,975 $ 463,396 $ 2,847,149 Six Months ended June 30, 2022 Medical Life Property and Casualty Total Regular EBS $ 399,547 $ 6,488 $ - $ 406,035 USBA 25,906 - - 25,906 CCS/UIS - - 101,077 101,077 Montana 956,329 2,097 - 958,426 Fortman 687,060 2,873 403,064 1,092,997 Altruis 2,184,367 2,676 - 2,187,043 Kush 864,040 - - 864,040 Reli Exchange 47,662 22,263 200,397 270,322 Total $ 5,164,911 $ 36,397 $ 704,538 $ 5,905,846 The following are customers representing 10% or more of total revenue: SCHEDULE OF CONCENTRATIONS OF REVENUES For the three months ended June 30, Insurance Carrier 2023 2022 Priority Health 28 % 30 % BlueCross BlueShield 12 % 13 % Insurance Carrier 12 % 13 % For the six months ended June 30, Insurance Carrier 2023 2022 Priority Health 37 % 36 % BlueCross BlueShield 13 % 14 % Insurance Carrier 37 % 36 % No other single customer accounted for more than 10%
Income Taxes	Income Taxes The Company recorded no income tax expense for the three and six months ended June 30, 2023 and 2022 because the estimated annual effective tax rate was zero. In determining the estimated annual effective income tax rate, the Company analyzes various factors, including projections of the Company’s annual earnings and taxing jurisdictions in which the earnings will be generated, the impact of state and local income taxes, the ability to use tax credits and net operating loss carry forwards, and available tax planning alternatives. As of June 30, 2023
Discontinued Operations	Discontinued Operations The Company’s board of directors approved the discontinuation and abandonment of Medigap Healthcare Insurance Company, LLC (“Medigap”), a subsidiary of the Company, effective April 17, 2023, due to Medigap’s sustained recurring losses stemming from amongst other factors, greater than anticipated revenue chargebacks. The Company was unable to divest its interest in Medigap for value, and accordingly, operations were wound down in an orderly manner. In doing so, the Company transferred to its operating entity, Medigap’s customer relationships and internally developed and purchased software intangible assets, with net of amortization combined value of approximately $ 4,300,000 , as well as, its short-term financing arrangement of $ 29,500 , and each are respectively classified in the intangible assets and short term financing agreements accounts in the condensed consolidated balance sheets for the periods ended June 30, 2023 and December 31, 2022. These assets have continued value to the Company and have not been impaired as the fair value exceeds carrying cost. Medigap’s remaining assets were considered to have no remaining asset value and were fully impaired. Certain liabilities and estimated liabilities as outlined in the tables herein, were discharged and/or written-off in conjunction with the Settlement Agreement (as defined below) because of them having a net zero dollar estimated liability value. Accordingly, the Company recognized a net of estimated liability adjustments gain of approximately $ 10,000 4,400,000 Settlement Agreement On June 30, 2023, the Company entered into a confidential settlement agreement and mutual release (the “Settlement Agreement”) with certain Medigap affiliated entities and persons, and the former owners of Medigap, whereby the Company would receive a settlement payment of $ 2,900,000 The following tables present the major components of assets and liabilities included in discontinued operations on the condensed consolidated balance sheets. SCHEDULE OF DISCONTINUED OPERATIONS ON CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS June 30, 2023 December 31, 2022 Accounts receivable - $ 73,223 Accounts receivable, related parties - 3,595 Other receivables - 5,388 Prepaid expense and other current assets - 3,792 Current Assets - Discontinued Operations $ 85,998 Condensed consolidated balance sheets - Current Assets - Discontinued Operations $ 85,998 Property and equipment, net - $ 24,116 Right-of-use assets - 163,129 Intangibles, net - 318,000 Goodwill - 4,825,634 Other Assets - Discontinued Operations - $ 5,330,879 Condensed consolidated balance sheets - Other Assets - Discontinued Operations - $ 5,330,877 Accounts payable and other accrued liabilities - $ 506,585 Chargeback reserve - 915,934 Current portion of leases payable - 178,117 Current Liabilities - Discontinued Operations - $ 1,600,636 Condensed consolidated balance sheets - Current Liabilities - Discontinued Operations - $ 1,600,636 The following table rolls forward Medigap’s assets and liabilities from their carrying values pre-abandonment to their values post abandonment, and presents the impact of reclassifications, impairments, and write-offs: Medigap Related Assets Carrying Value Prior To Abandonment Asset and Liability Transfers Retained by the Company Asset Impairments and Liability Write-Offs Carrying Value As of June 30, 2023 Accounts receivable $ 56,398 $ - $ (56,398 ) $ - Accounts receivable, related party 3,595 - (3,595 ) - Other receivables 5,388 - (5,388 ) - Current assets – Medigap $ 65,381 $ - $ (65,381 ) $ - Property and equipment, net $ 22,378 $ - $ (22,378 ) $ - Right-of-use assets 119,594 - (119,594 ) - Intangibles, net 4,570,536 (4,258,214 ) 1 (312,322 ) - Goodwill 4,825,634 - (4,825,634 ) - Other assets - Medigap $ 9,538,142 $ (4,258,214 ) $ (5,279,928 ) $ - Total assets - Medigap $ 9,603,523 $ (4,258,214 ) $ (5,345,309 ) $ - Accounts payable and other accrued liabilities $ 4,157 $ - $ (4,157 ) $ - Short term financing agreements 29,500 (29,500 ) - - Chargeback Reserve 831,725 - (831,725 ) 2 - Current portion of leases payable 134,517 - (134,517 ) 3 - Other liabilities 9,842 - (9,842 ) 3 - Current Liabilities - Medigap $ 1,009,741 $ (29,500 ) $ (980,241 ) $ - Total Liabilities - Medigap $ 1,009,741 $ (29,500 ) $ (980,241 ) $ - Net assets and liabilities - Medigap $ 8,593,782 $ (4,228,714 ) $ (4,365,068 ) $ - 1 Includes customer relationships and internally developed and purchased software intangible assets that have continued value to the Company and have not been impaired as the fair value exceeds carrying cost. 2 Estimated liability write-off per net zero dollar estimated liability value. 3 Liability discharge pursuant to the Settlement Agreement. The following tables disaggregate the major classes of pretax gain and loss as presented in discontinued operations in the condensed consolidated statements of operations. Three Months Ended June 30, 2023 Three Months Ended June 30, 2022 Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Three Months Ended June 30, 2023 Income Commission income $ 11,025 $ 1,359,976 $ 744,030 $ 2,537,061 Expenses Commission expense 5,491 187,196 110,639 305,740 Salaries and wages 53,508 539,380 454,823 989,743 General and administrative expenses 10,612 129,048 129,348 248,323 Marketing and advertising 36,544 614,226 426,819 1,111,719 Depreciation and amortization - 61,964 7,283 100,488 Other expenses (income) 267 (7,500 ) (3,902 ) (7,456 ) Total discontinued operations expenses before impairments and write-offs 106,422 1,524,314 1,125,010 2,748,557 Total discontinued operations income / (loss) before impairments and write-offs $ (95,397 ) $ (164,338 ) $ (380,980 ) $ (211,496 ) Gains and (losses) from recoveries and impairments / write-offs of discontinued operations assets and liabilities Settlement Recovery $ 2,900,000 - $ 2,900,000 Asset impairment losses Accounts receivable - - (56,398 ) - Accounts receivable, related parties - - (3,595 ) - Other receivables - - (5,388 ) - Property and equipment, net - - (22,378 ) - Right-of-use assets - - (119,594 ) - Intangibles, net - - (312,322 ) - Goodwill - - (4,825,634 ) - Total Asset Impairments - - (5,345,309 ) - Liability write-off gains Accounts payable and other accrued liabilities - - 4,157 - Other payables 9,842 - 9,842 - Chargeback reserve - - 831,725 - Current portion of leases payable - - 134,517 - Total liability write-off gains 9,842 - 980,241 - Discontinued operations net asset and liability impairments / write-offs gains and (losses) 9,842 - (4,365,068 ) - Net gains and (losses) from recoveries and impairments / write-offs from discontinued operations assets and liabilities 2,909,842 - (1,465,068 ) - Gain (loss) from discontinued operations before tax 2,814,445 (164,338 ) (1,846,048 ) (211,496 ) Consolidated statement of operations - Income (loss) from discontinued operations before tax $ 2,814,445 $ (164,338 ) $ (1,846,048 ) $ (211,496 )
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements We do not expect any recently issued accounting pronouncements to have a material effect on our financial statements.

SUMMARY OF BUSINESS AND SIGNI_3

SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2023
Platform Operator, Crypto-Asset [Line Items]
SCHEDULE OF RESTRICTED CASH IN STATEMENT OF CASH FLOW	Cash and restricted cash reported on our Condensed Consolidated Balance Sheets are reconciled to the total shown on our Condensed Consolidated Statements of Cash Flows as follows: SCHEDULE OF RESTRICTED CASH IN STATEMENT OF CASH FLOW June 30, 2023 June 30, 2022 Cash $ 1,274,743 $ 2,979,769 Restricted cash 1,405,513 1,417,634 Total cash and restricted cash $ 2,680,256 $ 4,397,403
SCHEDULE OF EARN OUT LIABILITY	SCHEDULE OF EARN OUT LIABILITY June 30, 2023 December 31, 2022 Stock price $ 4.71 $ 8.55 Volatility 105.0 % 105.0 % Time to expiry 3.51 4.01 Dividend yield 0 % 0 % Risk free rate 4.4 % 4.1 %
SCHEDULE OF RECONCILES WARRANT COMMITMENT	The following reconciles fair value of the liability classified warrants: SCHEDULE OF RECONCILES WARRANT COMMITMENT Series B Warrant Commitment Series B Warrant Liabilities Placement Agent Warrants Total Beginning balance, December 31, 2022 $ - $ 6,384,250 $ 48,900 $ 6,433,150 Unrealized (gain) loss - (4,226,950 ) (39,281 ) (4,266,231 ) Ending balance, March 31, 2023 - 2,157,300 9,619 2,166,919 Beginning balance, - 2,157,300 9,619 2,166,919 Unrealized (gain) loss - 1,584,684 7,825 1,592,509 Ending balance, June 30, 2023 $ - $ 3,741,984 $ 17,444 $ 3,759,428 Ending balance $ - $ 3,741,984 $ 17,444 $ 3,759,428
SCHEDULE OF FAIR VALUE MEASUREMENTS	SCHEDULE OF FAIR VALUE MEASUREMENTS June 30, 2023 December 31, 2022 Valuation technique Discounted cash flow Discounted cash flow Significant unobservable input Projected revenue and probability of achievement Projected revenue and probability of achievement
SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE	SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE June 30, 2023 December 31, 2022 Beginning balance – January 1 $ 2,709,478 $ 3,813,878 Acquisitions and settlements (2,760,403 ) (1,104,925 ) Period adjustments: Fair value changes included in earnings * 1,019,925 525 Ending balance 969,000 2,709,478 Less: Current portion (969,000 ) (2,153,478 ) Ending balance, less current portion $ - $ 556,000 * Recorded as a reduction to general and administrative expenses
SCHEDULE OF DISAGGREGATION REVENUE	The following table disaggregates the Company’s revenue by line of business, showing commissions earned: SCHEDULE OF DISAGGREGATION REVENUE Three Months ended June 30, 2023 Medical Life Property and Casualty Total Regular EBS $ 206,668 $ 4,471 $ - $ 211,139 USBA 11,426 658 - 12,084 CCS/UIS - - 73,402 73,402 Montana 444,783 3,350 - 448,133 Fortman 288,902 1,680 227,176 517,758 Altruis 1,200,537 - - 1,200,537 Kush 322,188 - - 322,188 Barra 52,209 61,821 296,634 410,664 Total $ 2,526,713 $ 71,980 $ 597,212 $ 3,195,905 Six Months ended June 30, 2023 Medical Life Property and Casualty Total Regular EBS $ 439,949 $ 8,571 $ - $ 448,520 USBA 22,689 1,423 - 24,112 CCS/UIS - - 120,172 120,172 Montana 930,792 8,335 - 939,127 Fortman 596,557 2,073 433,544 1,032,174 Altruis 3,068,673 - - 3,068,673 Kush 642,479 - - 642,479 Barra 121,319 85,202 653,230 859,751 Total $ 5,822,458 $ 105,604 $ 1,206,946 $ 7,135,008 Three Months ended June 30, 2022 Medical Life Property and Casualty Total Regular EBS $ 178,936 $ 5,915 $ - $ 184,851 USBA 12,319 - - 12,319 CCS/UIS - - 57,195 57,195 Montana 450,742 963 - 451,705 Fortman 357,334 - 205,804 563,138 Altruis 881,337 834 - 882,171 Kush 425,449 - - 425,449 Reli Exchange 47,661 22,263 200,397 270,321 Total $ 2,353,778 $ 29,975 $ 463,396 $ 2,847,149 Six Months ended June 30, 2022 Medical Life Property and Casualty Total Regular EBS $ 399,547 $ 6,488 $ - $ 406,035 USBA 25,906 - - 25,906 CCS/UIS - - 101,077 101,077 Montana 956,329 2,097 - 958,426 Fortman 687,060 2,873 403,064 1,092,997 Altruis 2,184,367 2,676 - 2,187,043 Kush 864,040 - - 864,040 Reli Exchange 47,662 22,263 200,397 270,322 Total $ 5,164,911 $ 36,397 $ 704,538 $ 5,905,846
SCHEDULE OF CONCENTRATIONS OF REVENUES	The following are customers representing 10% or more of total revenue: SCHEDULE OF CONCENTRATIONS OF REVENUES For the three months ended June 30, Insurance Carrier 2023 2022 Priority Health 28 % 30 % BlueCross BlueShield 12 % 13 % Insurance Carrier 12 % 13 % For the six months ended June 30, Insurance Carrier 2023 2022 Priority Health 37 % 36 % BlueCross BlueShield 13 % 14 % Insurance Carrier 37 % 36 %
SCHEDULE OF DISCONTINUED OPERATIONS ON CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS	The following tables present the major components of assets and liabilities included in discontinued operations on the condensed consolidated balance sheets. SCHEDULE OF DISCONTINUED OPERATIONS ON CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS June 30, 2023 December 31, 2022 Accounts receivable - $ 73,223 Accounts receivable, related parties - 3,595 Other receivables - 5,388 Prepaid expense and other current assets - 3,792 Current Assets - Discontinued Operations $ 85,998 Condensed consolidated balance sheets - Current Assets - Discontinued Operations $ 85,998 Property and equipment, net - $ 24,116 Right-of-use assets - 163,129 Intangibles, net - 318,000 Goodwill - 4,825,634 Other Assets - Discontinued Operations - $ 5,330,879 Condensed consolidated balance sheets - Other Assets - Discontinued Operations - $ 5,330,877 Accounts payable and other accrued liabilities - $ 506,585 Chargeback reserve - 915,934 Current portion of leases payable - 178,117 Current Liabilities - Discontinued Operations - $ 1,600,636 Condensed consolidated balance sheets - Current Liabilities - Discontinued Operations - $ 1,600,636 The following table rolls forward Medigap’s assets and liabilities from their carrying values pre-abandonment to their values post abandonment, and presents the impact of reclassifications, impairments, and write-offs: Medigap Related Assets Carrying Value Prior To Abandonment Asset and Liability Transfers Retained by the Company Asset Impairments and Liability Write-Offs Carrying Value As of June 30, 2023 Accounts receivable $ 56,398 $ - $ (56,398 ) $ - Accounts receivable, related party 3,595 - (3,595 ) - Other receivables 5,388 - (5,388 ) - Current assets – Medigap $ 65,381 $ - $ (65,381 ) $ - Property and equipment, net $ 22,378 $ - $ (22,378 ) $ - Right-of-use assets 119,594 - (119,594 ) - Intangibles, net 4,570,536 (4,258,214 ) 1 (312,322 ) - Goodwill 4,825,634 - (4,825,634 ) - Other assets - Medigap $ 9,538,142 $ (4,258,214 ) $ (5,279,928 ) $ - Total assets - Medigap $ 9,603,523 $ (4,258,214 ) $ (5,345,309 ) $ - Accounts payable and other accrued liabilities $ 4,157 $ - $ (4,157 ) $ - Short term financing agreements 29,500 (29,500 ) - - Chargeback Reserve 831,725 - (831,725 ) 2 - Current portion of leases payable 134,517 - (134,517 ) 3 - Other liabilities 9,842 - (9,842 ) 3 - Current Liabilities - Medigap $ 1,009,741 $ (29,500 ) $ (980,241 ) $ - Total Liabilities - Medigap $ 1,009,741 $ (29,500 ) $ (980,241 ) $ - Net assets and liabilities - Medigap $ 8,593,782 $ (4,228,714 ) $ (4,365,068 ) $ - 1 Includes customer relationships and internally developed and purchased software intangible assets that have continued value to the Company and have not been impaired as the fair value exceeds carrying cost. 2 Estimated liability write-off per net zero dollar estimated liability value. 3 Liability discharge pursuant to the Settlement Agreement. The following tables disaggregate the major classes of pretax gain and loss as presented in discontinued operations in the condensed consolidated statements of operations. Three Months Ended June 30, 2023 Three Months Ended June 30, 2022 Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Three Months Ended June 30, 2023 Income Commission income $ 11,025 $ 1,359,976 $ 744,030 $ 2,537,061 Expenses Commission expense 5,491 187,196 110,639 305,740 Salaries and wages 53,508 539,380 454,823 989,743 General and administrative expenses 10,612 129,048 129,348 248,323 Marketing and advertising 36,544 614,226 426,819 1,111,719 Depreciation and amortization - 61,964 7,283 100,488 Other expenses (income) 267 (7,500 ) (3,902 ) (7,456 ) Total discontinued operations expenses before impairments and write-offs 106,422 1,524,314 1,125,010 2,748,557 Total discontinued operations income / (loss) before impairments and write-offs $ (95,397 ) $ (164,338 ) $ (380,980 ) $ (211,496 ) Gains and (losses) from recoveries and impairments / write-offs of discontinued operations assets and liabilities Settlement Recovery $ 2,900,000 - $ 2,900,000 Asset impairment losses Accounts receivable - - (56,398 ) - Accounts receivable, related parties - - (3,595 ) - Other receivables - - (5,388 ) - Property and equipment, net - - (22,378 ) - Right-of-use assets - - (119,594 ) - Intangibles, net - - (312,322 ) - Goodwill - - (4,825,634 ) - Total Asset Impairments - - (5,345,309 ) - Liability write-off gains Accounts payable and other accrued liabilities - - 4,157 - Other payables 9,842 - 9,842 - Chargeback reserve - - 831,725 - Current portion of leases payable - - 134,517 - Total liability write-off gains 9,842 - 980,241 - Discontinued operations net asset and liability impairments / write-offs gains and (losses) 9,842 - (4,365,068 ) - Net gains and (losses) from recoveries and impairments / write-offs from discontinued operations assets and liabilities 2,909,842 - (1,465,068 ) - Gain (loss) from discontinued operations before tax 2,814,445 (164,338 ) (1,846,048 ) (211,496 ) Consolidated statement of operations - Income (loss) from discontinued operations before tax $ 2,814,445 $ (164,338 ) $ (1,846,048 ) $ (211,496 )
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto-Asset [Line Items]
SCHEDULE OF EARN OUT LIABILITY	The Company values its Level 3 earn-out liability related to the Barra Acquisition using a Monte Carlo simulation in a risk-neutral framework (a special case of the Income Approach). The following summarizes the significant unobservable inputs: SCHEDULE OF EARN OUT LIABILITY June 30, 2023 WACC Risk Premium: 14.0 % Volatility 50.0 % Credit Spread: 9.6 % Payment Delay (days) 90 Risk free rate USD Yield Curve Discounting Convention: Mid-period Number of Iterations 100,000

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF IMPAIRMENT OF GOODWILL	The following table rolls forward the Company’s goodwill balance for the periods ended June 30, 2023, and December 31, 2022, adjusted for discontinued operations. SCHEDULE OF IMPAIRMENT OF GOODWILL Goodwill December 31, 2021 $ 10,050,277 Goodwill recognized in connection with Barra acquisition on April 26, 2022 4,236,822 December 31, 2022 14,287,099 June 30, 2023 $ 14,287,099 For the year ended December 31, 2022, due to a declining market capitalization attributed to Medigap’s performance, the Company performed a goodwill impairment test utilizing the Market Approach – Traded Market Value Method, concluding that the Company’s fair value and resultant net assets, implied a goodwill balance of $ 19,100,000 33,400,000 14,373,374 4,825,634 The following table rolls forward the Company’s goodwill balance for the periods ended June 30, 2023, and December 31, 2022 inclusive of discontinued operations. Goodwill December 31, 2021 $ 10,050,277 Goodwill recognized in connection with Medigap acquisition 19,199,008 Goodwill recognized in connection with Barra acquisition 4,236,822 Goodwill impairment (Medigap) during the year-ended December 31, 2022 (14,373,374 ) December 31, 2022 19,112,733 Goodwill impairment (Medigap) during the six months ended June 30, 2023 (4,825,634 ) June 30, 2023 $ 14,287,099
SCHEDULE OF INTANGIBLE ASSETS AND WEIGHTED-AVERAGE REMAINING AMORTIZATION PERIOD	The following table sets forth the major categories of the Company’s intangible assets and the weighted-average remaining amortization period as of June 30, 2023: 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 2.0 $ 1,807,187 $ (1,144,749 ) $ 662,438 Internally developed software 3.7 1,783,837 (464,372 ) 1,319,465 Customer relationships 8.5 11,922,290 (2,635,325 ) 9,286,965 Purchased software 0.3 667,206 (600,937 ) 66,269 Video production assets - 50,000 (50,000 ) - Non-competition agreements 1.4 3,504,810 (2,531,250 ) 973,560 $ 19,735,330 $ (7,426,633 ) $ 12,308,697 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, 2022: Weighted Average Remaining Amortization period (Years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Trade name and trademarks 4.4 $ 1,806,188 $ (969,241 ) $ 836,947 Internally developed software 4.1 1,635,178 (287,990 ) 1,347,188 Customer relationships 9.0 11,922,290 (2,076,086 ) 9,846,204 Purchased software 0.4 665,137 (581,497 ) 83,640 Video production assets - 50,000 (50,000 ) - Non-competition agreements 1.9 3,504,810 (2,179,420 ) 1,325,390 Total $ 19,583,603 $ (6,144,234 ) $ 13,439,369
SCHEDULE OF AMORTIZATION EXPENSE OF ACQUIRED INTANGIBLES ASSETS	The following table reflects expected amortization expense as of June 30, 2023, for each of the following five years and thereafter: SCHEDULE OF AMORTIZATION EXPENSE OF ACQUIRED INTANGIBLES ASSETS Years ending December 31, Amortization Expense 2023 (remainder of year) $ 1,279,911 2024 2,190,466 2025 1,796,510 2026 1,527,816 2027 1,194,592 Thereafter 4,319,402 Total $ 12,308,697

LONG-TERM DEBT AND SHORT-TERM_2

LONG-TERM DEBT AND SHORT-TERM FINANCINGS (Tables)	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
SCHEDULE OF LONG TERM DEBT	The composition of the long-term debt follows: SCHEDULE OF LONG TERM DEBT June 30, 2023 December 31, 2022 Oak Street Funding LLC Term Loan for the acquisition of EBS and USBA, variable interest of Prime Rate plus 2.5%, maturing August 2028, net of deferred financing costs of $11,279 and $12,388 as of June 30, 2023 and December 31, 2022, respectively $ 398,734 $ 426,883 Oak Street Funding LLC Term Loan for the acquisition of EBS and USBA, variable interest of Prime Rate plus 2.5% August 2028 11,279 12,388 $ 398,734 $ 426,883 Oak Street Funding LLC Senior Secured Amortizing Credit Facility for the acquisition of CCS, variable interest of Prime Rate plus 1.5% December 2028 13,800 15,076 649,875 693,682 Oak Street Funding LLC Term Loan for the acquisition of SWMT, variable interest of Prime Rate plus 2.0% April 2029 8,469 9,206 742,833 788,596 Oak Street Funding LLC Term Loan for the acquisition of FIS, variable interest of Prime Rate plus 2.0% May 2029 33,935 36,843 1,874,813 1,987,846 Oak Street Funding LLC Term Loan for the acquisition of ABC, variable interest of Prime Rate plus 2.0% September 2029 38,889 42,129 3,076,800 3,249,575 Oak Street Funding LLC Term Loan for the acquisition of Barra, variable interest of Prime Rate plus 2.5% May 2032 187,475 198,188 6,297,846 6,321,812 13,040,901 13,468,394 Less: current portion (1,329,121 ) (1,118,721 ) Long-term debt $ 11,711,780 $ 12,349,673
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 2023 (remainder of year) $ 647,062 2024 1,401,013 2025 1,560,173 2026 1,733,052 2027 1,925,105 Thereafter 6,068,494 Total 13,334,899 Less: debt issuance costs (293,998 ) Total $ 13,040,901

EARNINGS (LOSS) PER SHARE (Tabl

EARNINGS (LOSS) PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2023
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 June 30, 2023 June 30, 2022 (Loss) income from continuing operations, numerator, basic and diluted computation $ (3,869,732 ) $ 10,660,028 Weighted average common shares, basic 2,716,512 1,069,157 Effect of series B warrants - - Effect of stock awards - 2,128 Effect of preferred stock - 147,939 Weighted average common shares, dilutive 2,716,512 1,219,224 (Loss) earnings per common share – basic $ (1.42 ) $ 9.97 (Loss) earnings per common share – diluted $ (1.42 ) 8.74 Six Months Six Months Ended Ended June 30, 2023 June 30, 2022 (Loss) income from continuing operations $ (997,776 ) $ 20,047,189 Deemed dividend - (6,930,335 ) Net income continuing operations, numerator, basic computation (997,776 ) 13,116,854 Recognition and change in fair value of warrant liabilities - (26,625,915 ) Net loss continuing operations, numerator, diluted computation $ (997,776 ) $ (13,509,061 ) Weighted average common shares, basic 2,138,444 1,025,108 Effect of series B warrants - 43,128 Weighted average common shares, dilutive 2,138,444 1,068,236 Loss per common share – basic (0.47 ) 12.80 Loss per common share – diluted $ (0.47 ) $ (12.65 )
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 June 30, 2023 June 30, 2022 For the Three Months Ended June 30, 2023 June 30, 2022 Shares subject to outstanding common stock options 10,928 10,928 Shares subject to outstanding Series A warrants 113,000 113,000 Shares subject to outstanding Series F warrants 2,105,264 - Shares subject to placement agent warrants 52,632 - Shares subject to unvested stock awards 3,471 - Shares subject to conversion of Series B preferred stock - - Shares subject to warrant liability - 668,299 June 30, 2023 June 30, 2022 For the Six Months Ended June 30, 2023 June 30, 2022 Shares subject to outstanding common stock options 10,928 10,928 Shares subject to outstanding Series A warrants 113,000 113,000 Shares subject to outstanding Series F warrants 2,105,264 - Shares subject to placement agent warrants 52,632 - Shares subject to unvested stock awards 3,471 4,621 Shares subject to conversion of Series B preferred stock - 147,939 Shares subject to warrant liability - -

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2023
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 Period ending June 30, 2023 Operating Lease Obligations 2023 $ 216,833 2024 357,688 2025 166,384 2026 113,738 2027 117,150 Thereafter 151,052 Total undiscounted operating lease payments 1,122,845 Less: Imputed interest 116,127 Present value of operating lease liabilities $ 1,006,718

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 2023
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 June 30, 2023 and December 31, 2022: SCHEDULE OF EARN-OUT LIABILITY Fortman Montana Altruis Kush Barra Total Ending balance December 31, 2022 $ 667,000 $ 500,000 $ 834,943 $ 147,535 $ 560,000 $ 2,709,478 Changes due to business combinations - - - - - - Changes due to payments $ (1,433,700 ) $ (250,000 ) $ (929,168 ) $ (147,535 ) - (2,760,403 ) Changes due to fair value adjustments 766,700 150,000 94,225 - 9,000 1,019,925 Ending balance June 30, 2023 $ - $ 400,000 $ - $ - $ 569,000 $ 969,000 Fortman Montana Altruis Kush Barra Total Ending balance December 31, 2021 $ 515,308 $ 615,969 $ 992,868 $ 1,689,733 $ - $ 3,813,878 Beginning balance $ 515,308 $ 615,969 $ 992,868 $ 1,689,733 $ - $ 3,813,878 Changes due to business combinations - - - - 600,000 600,000 Changes due to payments (34,430 ) (326,935 ) (84,473 ) (1,259,087 ) - (1,704,925 ) Changes due to fair value adjustments 186,122 210,966 (73,452 ) (283,111 ) (40,000 ) 525 Ending balance December 31, 2022 $ 667,000 $ 500,000 $ 834,943 $ 147,535 $ 560,000 $ 2,709,478 Ending balance $ 667,000 $ 500,000 $ 834,943 $ 147,535 $ 560,000 $ 2,709,478

SCHEDULE OF RESTRICTED CASH IN

SCHEDULE OF RESTRICTED CASH IN STATEMENT OF CASH FLOW (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022
Accounting Policies [Abstract]
Cash	$ 1,274,743	$ 505,410	$ 2,979,769
Restricted cash	1,405,513	$ 1,404,359	1,417,634
Total cash and restricted cash	$ 2,680,256		$ 4,397,403

SCHEDULE OF EARN OUT LIABILITY

SCHEDULE OF EARN OUT LIABILITY (Details)	6 Months Ended
	Jun. 30, 2023 shares	Dec. 31, 2022
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	4.71	8.55
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Earn out liability	105	105
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]
Earn out liability	3 years 6 months 3 days	4 years 3 days
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	4.4	4.1
WACC Risk Premium [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Earn out liability	14
Credit Spread [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Earn out liability	9.6
Payment Delay (Days) [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Earn out liability	90 days

SCHEDULE OF RECONCILES WARRANT

SCHEDULE OF RECONCILES WARRANT COMMITMENT (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023
Offsetting Assets [Line Items]
Beginning balance,	$ 2,166,919	$ 6,433,150	$ 6,433,150
Unrealized (gain) loss	1,592,509	(4,266,231)
Ending balance	3,759,428	2,166,919	3,759,428
Series B Warrant Commitment [Member]
Offsetting Assets [Line Items]
Beginning balance,
Unrealized (gain) loss
Ending balance
Series B Warrant Liabilities [Member]
Offsetting Assets [Line Items]
Beginning balance,	2,157,300	6,384,250	6,384,250
Unrealized (gain) loss	1,584,684	(4,226,950)
Ending balance	3,741,984	2,157,300	3,741,984
Placement Agent Warrants [Member]
Offsetting Assets [Line Items]
Beginning balance,	9,619	48,900	48,900
Unrealized (gain) loss	7,825	(39,281)	(31,456)
Ending balance	$ 17,444	$ 9,619	$ 17,444

SCHEDULE OF FAIR VALUE MEASUREM

SCHEDULE OF FAIR VALUE MEASUREMENTS (Details) - Fair Value, Inputs, Level 3 [Member]	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Platform Operator, Crypto-Asset [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 ($)		6 Months Ended	12 Months Ended
		Jun. 30, 2023	Dec. 31, 2022
Platform Operator, Crypto-Asset [Line Items]
Beginning balance – January 1		$ 2,709,478	$ 3,813,878
Ending balance		969,000	2,709,478
Less: Current portion		(969,000)	(2,153,478)
Ending balance, less current portion			556,000
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto-Asset [Line Items]
Beginning balance – January 1		2,709,478	3,813,878
Acquisitions and settlements		(2,760,403)	(1,104,925)
Fair value changes included in earnings	[1]	1,019,925	525
Ending balance		$ 969,000	$ 2,709,478
[1]Recorded as a reduction to general and administrative expenses

SCHEDULE OF DISAGGREGATION REVE

SCHEDULE OF DISAGGREGATION REVENUE (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Product Information [Line Items]
Total	$ 3,195,905	$ 2,847,149	$ 7,135,008	$ 5,905,846
Employee Benefits Solutions LLC [Member]
Product Information [Line Items]
Total	211,139	184,851	448,520	406,035
US Benefits Alliance LLC [Member]
Product Information [Line Items]
Total	12,084	12,319	24,112	25,906
Commercial Coverage Solutions L L C [Member]
Product Information [Line Items]
Total	73,402	57,195	120,172	101,077
Southwestern Montana Financial Center Inc [Member]
Product Information [Line Items]
Total	448,133	451,705	939,127	958,426
Fortman Insurance Services L L C [Member]
Product Information [Line Items]
Total	517,758	563,138	1,032,174	1,092,997
Altruis Benefits Consulting Inc [Member]
Product Information [Line Items]
Total	1,200,537	882,171	3,068,673	2,187,043
Kush [Member]
Product Information [Line Items]
Total	322,188	425,449	642,479	864,040
Barra [Member]
Product Information [Line Items]
Total	410,664		859,751
Reli Exchange [Member]
Product Information [Line Items]
Total		270,321		270,322
Medical [Member] | Regular [Member]
Product Information [Line Items]
Total	2,526,713	2,353,778	5,822,458	5,164,911
Medical [Member] | Regular [Member] | Employee Benefits Solutions LLC [Member]
Product Information [Line Items]
Total	206,668	178,936	439,949	399,547
Medical [Member] | Regular [Member] | US Benefits Alliance LLC [Member]
Product Information [Line Items]
Total	11,426	12,319	22,689	25,906
Medical [Member] | Regular [Member] | Commercial Coverage Solutions L L C [Member]
Product Information [Line Items]
Total
Medical [Member] | Regular [Member] | Southwestern Montana Financial Center Inc [Member]
Product Information [Line Items]
Total	444,783	450,742	930,792	956,329
Medical [Member] | Regular [Member] | Fortman Insurance Services L L C [Member]
Product Information [Line Items]
Total	288,902	357,334	596,557	687,060
Medical [Member] | Regular [Member] | Altruis Benefits Consulting Inc [Member]
Product Information [Line Items]
Total	1,200,537	881,337	3,068,673	2,184,367
Medical [Member] | Regular [Member] | Kush [Member]
Product Information [Line Items]
Total	322,188	425,449	642,479	864,040
Medical [Member] | Regular [Member] | Barra [Member]
Product Information [Line Items]
Total	52,209		121,319
Medical [Member] | Regular [Member] | Reli Exchange [Member]
Product Information [Line Items]
Total		47,661		47,662
Life [Member] | Regular [Member]
Product Information [Line Items]
Total	71,980	29,975	105,604	36,397
Life [Member] | Regular [Member] | Employee Benefits Solutions LLC [Member]
Product Information [Line Items]
Total	4,471	5,915	8,571	6,488
Life [Member] | Regular [Member] | US Benefits Alliance LLC [Member]
Product Information [Line Items]
Total	658		1,423
Life [Member] | Regular [Member] | Commercial Coverage Solutions L L C [Member]
Product Information [Line Items]
Total
Life [Member] | Regular [Member] | Southwestern Montana Financial Center Inc [Member]
Product Information [Line Items]
Total	3,350	963	8,335	2,097
Life [Member] | Regular [Member] | Fortman Insurance Services L L C [Member]
Product Information [Line Items]
Total	1,680		2,073	2,873
Life [Member] | Regular [Member] | Altruis Benefits Consulting Inc [Member]
Product Information [Line Items]
Total		834		2,676
Life [Member] | Regular [Member] | Kush [Member]
Product Information [Line Items]
Total
Life [Member] | Regular [Member] | Barra [Member]
Product Information [Line Items]
Total	61,821		85,202
Life [Member] | Regular [Member] | Reli Exchange [Member]
Product Information [Line Items]
Total		22,263		22,263
Property and Casualty [Member] | Regular [Member]
Product Information [Line Items]
Total	597,212	463,396	1,206,946	704,538
Property and Casualty [Member] | Regular [Member] | Employee Benefits Solutions LLC [Member]
Product Information [Line Items]
Total
Property and Casualty [Member] | Regular [Member] | US Benefits Alliance LLC [Member]
Product Information [Line Items]
Total
Property and Casualty [Member] | Regular [Member] | Commercial Coverage Solutions L L C [Member]
Product Information [Line Items]
Total	73,402	57,195	120,172	101,077
Property and Casualty [Member] | Regular [Member] | Southwestern Montana Financial Center Inc [Member]
Product Information [Line Items]
Total
Property and Casualty [Member] | Regular [Member] | Fortman Insurance Services L L C [Member]
Product Information [Line Items]
Total	227,176	205,804	433,544	403,064
Property and Casualty [Member] | Regular [Member] | Altruis Benefits Consulting Inc [Member]
Product Information [Line Items]
Total
Property and Casualty [Member] | Regular [Member] | Kush [Member]
Product Information [Line Items]
Total
Property and Casualty [Member] | Regular [Member] | Barra [Member]
Product Information [Line Items]
Total	$ 296,634		$ 653,230
Property and Casualty [Member] | Regular [Member] | Reli Exchange [Member]
Product Information [Line Items]
Total		$ 200,397		$ 200,397

SCHEDULE OF CONCENTRATIONS OF R

SCHEDULE OF CONCENTRATIONS OF REVENUES (Details) - Customer Concentration Risk [Member] - Revenue Benchmark [Member]	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Priority Health [Member]
Product Information [Line Items]
Insurance Carrier	28%	30%	37%	36%
Blue Cross Blue Shield [Member]
Product Information [Line Items]
Insurance Carrier	12%	13%	13%	14%

SCHEDULE OF DISCONTINUED OPERAT

SCHEDULE OF DISCONTINUED OPERATIONS ON CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS (Details) - USD ($)		3 Months Ended		6 Months Ended		12 Months Ended
		Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Multiemployer Plan [Line Items]
Accounts receivable, related party		$ 978,877		$ 978,877		$ 994,321
Other receivables		2,900,648		2,900,648		11,464
Prepaid expense and other current assets		553,122		553,122		245,535
Current assets – Medigap						85,998
Condensed consolidated balance sheets - Current Assets - Discontinued Operations						85,998
Property and equipment, net		149,084		149,084		162,767
Right-of-use assets		976,020		976,020		1,018,952
Intangibles, net		12,308,697		12,308,697		13,439,369
Goodwill		14,287,099		14,287,099		14,287,099	$ 10,050,277
Condensed consolidated balance sheets - Other Assets - Discontinued Operations						5,330,879
Accounts payable and other accrued liabilities		911,247		911,247		951,382
Current portion of leases payable		370,855		370,855		339,937
Current Liabilities - Medigap						1,600,636
Condensed consolidated balance sheets - Current Liabilities - Discontinued Operations						1,600,636
Other assets - Medigap						5,330,879
Short term financing agreements		195,024		195,024		154,017
Commission income		3,195,905	$ 2,847,149	7,135,008	$ 5,905,846
Income total		3,195,905	2,847,149	7,135,008	5,905,846
Commission expense		822,274	662,932	1,905,600	1,448,543
Salaries and wages		1,742,697	1,637,412	3,454,794	3,269,225
General and administrative expenses		1,703,811	1,630,169	3,062,066	3,963,964
Marketing and advertising		109,860	(4,844)	246,432	84,686
Depreciation and amortization		655,449	694,440	1,309,227	1,263,440
Other expenses (income)		(2,031,546)	12,432,988	1,845,335	24,171,201
Goodwill						(14,373,374)
Related Party [Member]
Multiemployer Plan [Line Items]
Accounts receivable, related party		19,364		19,364		18,292
Medigap Healthcare Insurance Company [Member]
Multiemployer Plan [Line Items]
Accounts receivable, related party						73,223
Other receivables						5,388
Prepaid expense and other current assets						3,792
Current assets – Medigap						85,998
Condensed consolidated balance sheets - Current Assets - Discontinued Operations						85,998
Property and equipment, net						24,116
Right-of-use assets						163,129
Intangibles, net						318,000
Goodwill						4,825,634
Other Assets - Discontinued Operations						5,330,879
Condensed consolidated balance sheets - Other Assets - Discontinued Operations						5,330,877
Accounts payable and other accrued liabilities						506,585
Chargeback Reserve						915,934
Current portion of leases payable						178,117
Current Liabilities - Medigap						1,600,636
Condensed consolidated balance sheets - Current Liabilities - Discontinued Operations						1,600,636
Other assets - Medigap						5,330,877
Total assets - Medigap
Short term financing agreements
Other liabilities
Total Liabilities - Medigap
Net assets and liabilities - Medigap
Commission income		11,025	1,359,976	744,030	2,537,061
Commission expense		5,491	187,196	110,639	305,740
Salaries and wages		53,508	539,380	454,823	989,743
General and administrative expenses		10,612	129,048	129,348	248,323
Marketing and advertising		36,544	614,226	426,819	1,111,719
Depreciation and amortization			61,964	7,283	100,488
Other expenses (income)		267	(7,500)	(3,902)	(7,456)
Total discontinued operations expenses before impairments and write-offs		106,422	1,524,314	1,125,010	2,748,557
Total discontinued operations income / (loss) before impairments and write-offs		(95,397)	(164,338)	(380,980)	(211,496)
Settlement Recovery		2,900,000		2,900,000
Accounts receivable, related parties				(56,398)
Other receivables				(5,388)
Property and equipment, net				(22,378)
Right-of-use assets				(119,594)
Intangibles, net				(312,322)
Goodwill				(4,825,634)
Total Asset Impairments				(5,345,309)
Accounts payable and other accrued liabilities				4,157
Other payables		9,842		9,842
Chargeback reserve				831,725
Current portion of leases payable				134,517
Total liability write-off gains		9,842		980,241
Discontinued operations net asset and liability impairments / write-offs gains and (losses)		9,842		(4,365,068)
Net gains and (losses) from recoveries and impairments / write-offs from discontinued operations assets and liabilities		2,909,842		(1,465,068)
Gain (loss) from discontinued operations before tax		2,814,445	(164,338)	(1,846,048)	(211,496)
Consolidated statement of operations - Income (loss) from discontinued operations before tax		2,814,445	(164,338)	(1,846,048)	(211,496)
Medigap Healthcare Insurance Company [Member] | Carrying Value Prior to Abandonment [Member]
Multiemployer Plan [Line Items]
Accounts receivable, related party		56,398		56,398
Other receivables		5,388		5,388
Current assets – Medigap		65,381		65,381
Condensed consolidated balance sheets - Current Assets - Discontinued Operations		65,381		65,381
Property and equipment, net		22,378		22,378
Right-of-use assets		119,594		119,594
Intangibles, net		4,570,536		4,570,536
Goodwill		4,825,634		4,825,634
Condensed consolidated balance sheets - Other Assets - Discontinued Operations		9,538,142		9,538,142
Accounts payable and other accrued liabilities		4,157		4,157
Chargeback Reserve		831,725		831,725
Current portion of leases payable		134,517		134,517
Current Liabilities - Medigap		1,009,741		1,009,741
Condensed consolidated balance sheets - Current Liabilities - Discontinued Operations		1,009,741		1,009,741
Other assets - Medigap		9,538,142		9,538,142
Total assets - Medigap		9,603,523		9,603,523
Short term financing agreements		29,500		29,500
Other liabilities		9,842		9,842
Total Liabilities - Medigap		1,009,741		1,009,741
Net assets and liabilities - Medigap		8,593,782		8,593,782
Medigap Healthcare Insurance Company [Member] | Asset and Liability Transfers Retained by the Company [Member]
Multiemployer Plan [Line Items]
Accounts receivable, related party
Other receivables
Current assets – Medigap
Condensed consolidated balance sheets - Current Assets - Discontinued Operations
Property and equipment, net
Right-of-use assets
Intangibles, net	[1]	(4,258,214)		(4,258,214)
Goodwill
Condensed consolidated balance sheets - Other Assets - Discontinued Operations		(4,258,214)		(4,258,214)
Accounts payable and other accrued liabilities
Chargeback Reserve
Current portion of leases payable
Current Liabilities - Medigap		(29,500)		(29,500)
Condensed consolidated balance sheets - Current Liabilities - Discontinued Operations		(29,500)		(29,500)
Other assets - Medigap		(4,258,214)		(4,258,214)
Total assets - Medigap		(4,258,214)		(4,258,214)
Short term financing agreements		(29,500)		(29,500)
Other liabilities
Total Liabilities - Medigap		(29,500)		(29,500)
Net assets and liabilities - Medigap		(4,228,714)		(4,228,714)
Medigap Healthcare Insurance Company [Member] | Asset Impairments and liability WriteOffs [Member]
Multiemployer Plan [Line Items]
Accounts receivable, related party		(56,398)		(56,398)
Other receivables		(5,388)		(5,388)
Current assets – Medigap		(65,381)		(65,381)
Condensed consolidated balance sheets - Current Assets - Discontinued Operations		(65,381)		(65,381)
Property and equipment, net		(22,378)		(22,378)
Right-of-use assets		(119,594)		(119,594)
Intangibles, net		(312,322)		(312,322)
Goodwill		(4,825,634)		(4,825,634)
Condensed consolidated balance sheets - Other Assets - Discontinued Operations		(5,279,928)		(5,279,928)
Accounts payable and other accrued liabilities		(4,157)		(4,157)
Chargeback Reserve	[2]	(831,725)		(831,725)
Current portion of leases payable	[3]	(134,517)		(134,517)
Current Liabilities - Medigap		(980,241)		(980,241)
Condensed consolidated balance sheets - Current Liabilities - Discontinued Operations		(980,241)		(980,241)
Other assets - Medigap		(5,279,928)		(5,279,928)
Total assets - Medigap		(5,345,309)		(5,345,309)
Short term financing agreements
Other liabilities	[3]	(9,842)		(9,842)
Total Liabilities - Medigap		(980,241)		(980,241)
Net assets and liabilities - Medigap		(4,365,068)		(4,365,068)
Medigap Healthcare Insurance Company [Member] | Related Party [Member]
Multiemployer Plan [Line Items]
Accounts receivable, related party						$ 3,595
Accounts receivable, related parties				(3,595)
Medigap Healthcare Insurance Company [Member] | Related Party [Member] | Carrying Value Prior to Abandonment [Member]
Multiemployer Plan [Line Items]
Accounts receivable, related party		3,595		3,595
Medigap Healthcare Insurance Company [Member] | Related Party [Member] | Asset and Liability Transfers Retained by the Company [Member]
Multiemployer Plan [Line Items]
Accounts receivable, related party
Medigap Healthcare Insurance Company [Member] | Related Party [Member] | Asset Impairments and liability WriteOffs [Member]
Multiemployer Plan [Line Items]
Accounts receivable, related party		$ (3,595)		$ (3,595)
[1]Includes customer relationships and internally developed and purchased software intangible assets that have continued value to the Company and have not been impaired as the fair value exceeds carrying cost.[2]Estimated liability write-off per net zero dollar estimated liability value.[3]Liability discharge pursuant to the Settlement Agreement.

SUMMARY OF BUSINESS AND SIGNI_4

SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 31, 2023	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Product Information [Line Items]
Cash and restricted cash		$ 2,680,000		$ 2,680,000
Assets current		7,132,267		7,132,267		$ 3,265,379
Liabilities current		4,864,597		4,864,597		7,841,533
Working capital deficiency		2,268,000		2,268,000
Stockholders equity	$ 12,235,614	13,027,389	$ 21,928,443	13,027,389	$ 21,928,443	8,911,039	$ 11,252,333	$ (26,066,129)
Operating income loss		1,838,186	1,772,960	2,843,111	4,124,012
Fair value of warrant liabilities				2,674,000
Income loss from continuing operations		(3,869,732)	$ 10,660,028	997,776	$ (20,047,189)
Discontinued operations				1,846,000
Net loss				2,844,000,000
Raising net proceeds	$ 3,446,000
Earn out payments		1,147,000		1,147,000
[custom:ShortTermFinancingAgreements-0]		195,024		195,024		154,017
Settlement payment		2,900,000		2,900,000
Medigap Healthcare Insurance Company LLC [Member] | Discontinued Operations [Member]
Product Information [Line Items]
[custom:DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfAmortizationCombined]						4,300,000
[custom:ShortTermFinancingAgreements-0]						$ 29,500
Net of estimated liability adjustments gain		$ 10,000,000,000		$ 4,400,000,000,000
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customer [Member]
Product Information [Line Items]
Concentration Risk, Percentage				10%	10%

SCHEDULE OF IMPAIRMENT OF GOODW

SCHEDULE OF IMPAIRMENT OF GOODWILL (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Goodwill Beginning	$ 14,287,099	$ 10,050,277
Goodwill	14,287,099	14,287,099
Goodwill Beginning	19,112,733	10,050,277
Goodwill impairment loss		(14,373,374)
Goodwill end	14,287,099	19,112,733
Barra [Member]
Restructuring Cost and Reserve [Line Items]
Goodwill acquired during period		4,236,822
Medigap Healthcare Insurance Company [Member]
Restructuring Cost and Reserve [Line Items]
Goodwill Beginning	19,100,000
Goodwill acquired during period		19,199,008
Goodwill		$ 19,100,000
Goodwill impairment loss	$ (4,825,634)

SCHEDULE OF INTANGIBLE ASSETS A

SCHEDULE OF INTANGIBLE ASSETS AND WEIGHTED-AVERAGE REMAINING AMORTIZATION PERIOD (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 19,735,330	$ 19,583,603
Accumulated Amortization	(7,426,633)	(6,144,234)
Net Carrying Amount	12,308,697	$ 13,439,369
Gross carrying amount	$ 12,308,697
Trademarks and Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	2 years	4 years 4 months 24 days
Gross Carrying Amount	$ 1,807,187	$ 1,806,188
Accumulated Amortization	(1,144,749)	(969,241)
Net Carrying Amount	$ 662,438
Gross carrying amount		$ 836,947
Internally Developed Software [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	3 years 8 months 12 days	4 years 1 month 6 days
Gross Carrying Amount	$ 1,783,837	$ 1,635,178
Accumulated Amortization	(464,372)	(287,990)
Net Carrying Amount	$ 1,319,465
Gross carrying amount		$ 1,347,188
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	8 years 6 months	9 years
Gross Carrying Amount	$ 11,922,290	$ 11,922,290
Accumulated Amortization	(2,635,325)	(2,076,086)
Net Carrying Amount	$ 9,286,965
Gross carrying amount		$ 9,846,204
Purchased Software [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	3 months 18 days	4 months 24 days
Gross Carrying Amount	$ 667,206	$ 665,137
Accumulated Amortization	(600,937)	(581,497)
Net Carrying Amount	$ 66,269
Gross carrying amount		$ 83,640
Video Production Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period		0 years
Gross Carrying Amount	$ 50,000	$ 50,000
Accumulated Amortization	(50,000)	(50,000)
Net Carrying Amount
Gross carrying amount
Non-competition Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	1 year 4 months 24 days	1 year 10 months 24 days
Gross Carrying Amount	$ 3,504,810	$ 3,504,810
Accumulated Amortization	(2,531,250)	(2,179,420)
Net Carrying Amount	$ 973,560
Gross carrying amount		$ 1,325,390

SCHEDULE OF AMORTIZATION EXPENS

SCHEDULE OF AMORTIZATION EXPENSE OF ACQUIRED INTANGIBLES ASSETS (Details)	Jun. 30, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2023 (remainder of year)	$ 1,279,911
2024	2,190,466
2025	1,796,510
2026	1,527,816
2027	1,194,592
Thereafter	4,319,402
Total	$ 12,308,697

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Goodwill	$ 14,287,099	$ 14,287,099	$ 10,050,277
Goodwill before write-down		33,400,000
Goodwill impairment loss		14,373,374
Medigap Healthcare Insurance Company [Member]
Restructuring Cost and Reserve [Line Items]
Goodwill		$ 19,100,000
Goodwill impairment loss	$ 4,825,634

SCHEDULE OF LONG TERM DEBT (Det

SCHEDULE OF LONG TERM DEBT (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Line of Credit Facility [Line Items]
Long term debt current	$ 13,040,901	$ 13,468,394
Long term debt current	(1,329,121)	(1,118,721)
Long term debt	11,711,780	12,349,673
SWMT [Member]
Line of Credit Facility [Line Items]
Long term debt current	742,833	788,596
FIS [Member]
Line of Credit Facility [Line Items]
Long term debt current	1,874,813	1,987,846
ABC [Member]
Line of Credit Facility [Line Items]
Long term debt current	3,076,800	3,249,575
Barra [Member]
Line of Credit Facility [Line Items]
Long term debt current	6,297,846	6,321,812
EBS and USBA [Member]
Line of Credit Facility [Line Items]
Long term debt current	398,734	426,883
CCS [Member]
Line of Credit Facility [Line Items]
Long term debt current	$ 649,875	$ 693,682

SCHEDULE OF LONG TERM DEBT (D_2

SCHEDULE OF LONG TERM DEBT (Details) (Parenthetical) - USD ($)	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
SWMT [Member]
Line of Credit Facility [Line Items]
Variable interest of prime rate plus	2%
Maturity date	April 2029
Net of deferred financing cost	$ 8,469	$ 9,206
FIS [Member]
Line of Credit Facility [Line Items]
Variable interest of prime rate plus	2%
Maturity date	May 2029
Net of deferred financing cost	$ 33,935	36,843
ABC [Member]
Line of Credit Facility [Line Items]
Variable interest of prime rate plus	2%
Maturity date	September 2029
Net of deferred financing cost	$ 38,889	42,129
Barra [Member]
Line of Credit Facility [Line Items]
Variable interest of prime rate plus	2.50%
Maturity date	May 2032
Net of deferred financing cost	$ 187,475	198,188
EBS and USBA [Member]
Line of Credit Facility [Line Items]
Variable interest of prime rate plus	2.50%
Maturity date	August 2028
Net of deferred financing cost	$ 11,279	12,388
CCS [Member]
Line of Credit Facility [Line Items]
Variable interest of prime rate plus	1.50%
Maturity date	December 2028
Net of deferred financing cost	$ 13,800	$ 15,076

SCHEDULE OF CUMULATIVE MATURITI

SCHEDULE OF CUMULATIVE MATURITIES OF LONG -TERM LOANS AND CREDIT FACILITIES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
2023 (remainder of year)	$ 647,062
2024	1,401,013
2025	1,560,173
2026	1,733,052
2027	1,925,105
Thereafter	6,068,494
Total	13,334,899
Less: debt issuance costs	(293,998)
Total	$ 13,040,901	$ 13,468,394

LONG-TERM DEBT AND SHORT-TERM_3

LONG-TERM DEBT AND SHORT-TERM FINANCINGS (Details Narrative) - USD ($)	Jun. 30, 2023	Jun. 30, 2022
Debt Disclosure [Abstract]
Interest rates	0%	8%
Outstanding short-term financings	$ 195,000	$ 377,000

WARRANT LIABILITIES (Details Na

WARRANT LIABILITIES (Details Narrative) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Mar. 13, 2023	Dec. 31, 2022
Offsetting Assets [Line Items]
Exercise price	$ 0.15			$ 0.15		$ 0.001
Net fair value gains losses	$ (1,592,509)	$ 4,266,231
Net fair value gains losses	$ 1,592,509	(4,266,231)
Series B Warrants [Member]
Offsetting Assets [Line Items]
Exercise price	$ 2.63			$ 2.63
Series B Warrant [Member]
Offsetting Assets [Line Items]
Number of shares issued	1,331,667			1,331,667
Series B Warrant Liabilities [Member]
Offsetting Assets [Line Items]
Net fair value gains losses	$ 1,584,684		$ 12,322,737	$ 2,642,267	$ 24,748,163
Warrant liability	3,741,984			3,741,984			$ 6,384,250
Net fair value gains losses	(1,584,684)		$ (12,322,737)	(2,642,267)	(24,748,163)
Placement Agent Warrants [Member]
Offsetting Assets [Line Items]
Net fair value gains losses	(7,825)	39,281		31,456
Warrant liability	17,444			17,444			$ 48,900
Net fair value gains losses	7,825	$ (39,281)		$ (31,456)
Gain on warrants commitment	$ 310,514
Loss on warrants commitment					$ 268,948

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)					1 Months Ended			3 Months Ended			6 Months Ended
	Mar. 16, 2023	Mar. 13, 2023	Feb. 23, 2023	Mar. 13, 2022	May 31, 2023	Mar. 31, 2023	Jan. 31, 2023	Jun. 30, 2023	Mar. 31, 2023	Mar. 31, 2022	Jun. 30, 2023	Mar. 01, 2023	Jan. 13, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized								133,333,333			133,333,333			133,333,333
Common stock, par value								$ 0.086			$ 0.086			$ 0.086
Common shares issued for earnout liabilities								$ 1,433,700	$ 982,478
Stockholders' equity, reverse stock split			1-for-15 reverse split
Common stock, shares outstanding						155,038		2,053,084	155,038		2,053,084			1,219,573
Warrents exercise price		$ 0.001						$ 0.15			$ 0.15
Gross proceeds cash fee percentage	8%
Direct finnacing fee											$ 553,000
Additional paid in capital								$ 42,686,651			$ 42,686,651			$ 35,798,139
Common stock to vest											2,667
Stock compensation expense								5,601			$ 11,443
Warrant Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Additional paid in capital								0			0
General Working Capital [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Gross and net proceeds private placement											4,000,000
General and Administrative Expense [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Gross and net proceeds private placement											3,400,000
Stock compensation expense								$ 35,367			$ 79,163
Series E [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period, shares, acquisitions				2,105,264
Series F [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period, shares, acquisitions				52,632
Americana [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Debt conversion original debt amount						$ 645,000
Debt Conversion converted instrument shares						66,743
Debt instrument convertible conversion price												$ 9.67
Series A Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Class of common stock warrant								138,000			138,000
Warrant outstanding								113,000			113,000			113,000
Series E Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrents exercise price		3.55
Series E Warrants [Member] | Common Unit [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrents exercise price		3.80
Series E Warrants [Member] | Prefunded Unit [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrents exercise price		3.799
PA Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrents exercise price		$ 3.91
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common shares issued for earnout liabilities							$ 109,358	$ 30,294	$ 9,404
Class of common stock warrant			15,300
Common shares issued for services, shares								112,557
Common shares issued to settle earnout liability, shares					352,260			352,260	109,358
Shares issued for vested stock awards, shares					22,219
Number of shares issued		155,038							155,038	178,059
Stock issued during period, shares, acquisitions										40,402
Common Stock [Member] | Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Class of common stock warrant, value			$ 1,300
Common Stock [Member] | Series E And F Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Class of common stock warrant													897,594

SCHEDULE OF CALCULATIONS OF BAS

SCHEDULE OF CALCULATIONS OF BASIC AND DILUTED EPS (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Earnings Per Share [Abstract]
(Loss) income from continuing operations, numerator, basic and diluted computation	$ (3,869,732)	$ 10,660,028	$ 997,776	$ (20,047,189)
Weighted average common shares, basic	2,716,512	1,069,157	2,138,444	1,025,108
Effect of series B warrants				43,128
Effect of stock awards		2,128
Effect of preferred stock		147,939
Weighted average common shares, dilutive	2,716,512	1,219,224	2,138,444	1,068,236
Loss per common share – basic	$ (1.42)	$ 9.97	$ (0.47)	$ 12.80
Loss per common share – diluted	$ (1.42)	$ 8.74	$ (0.47)	$ (12.65)
(Loss) income from continuing operations	$ 3,869,732	$ (10,660,028)	$ (997,776)	$ 20,047,189
Deemed dividend				(6,930,335)
Net income continuing operations, numerator, basic computation			(997,776)	13,116,854
Recognition and change in fair value of warrant liabilities				(26,625,915)
Net loss continuing operations, numerator, diluted computation			$ (997,776)	$ (13,509,061)

SCHEDULE OF DILUTIVE NET LOSS P

SCHEDULE OF DILUTIVE NET LOSS PER COMMON SHARES (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to warrant liability	10,928	10,928	10,928	10,928
Series A Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to warrant liability	113,000	113,000	113,000	113,000
Series F Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to warrant liability	2,105,264		2,105,264
Placement Agent Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to warrant liability	52,632		52,632
Unvested Stock Awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to warrant liability	3,471		3,471	4,621
Conversion Of Series B Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to warrant liability				147,939
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to warrant liability		668,299

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT (Details)	Jun. 30, 2023 USD ($)
Leases
2023	$ 216,833
2024	357,688
2025	166,384
2026	113,738
2027	117,150
Thereafter	151,052
Total undiscounted operating lease payments	1,122,845
Less: Imputed interest	116,127
Present value of operating lease liabilities	$ 1,006,718

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Leases
Lease expense	$ 123,326	$ 111,900	$ 239,296	$ 219,223
Weighted average remaining lease term	3 years 10 months 20 days		3 years 10 months 20 days
Weighted average discount rate	6.20%		6.20%

SCHEDULE OF EARN-OUT LIABILITY

SCHEDULE OF EARN-OUT LIABILITY (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1	$ 2,709,478	$ 3,813,878
Changes due to business combinations		600,000
Changes due to payments	(2,760,403)	(1,704,925)
Changes due to fair value adjustments	1,019,925	525
Ending balance	969,000	2,709,478
Fortman Insurance Agency LLC [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1	667,000	515,308
Changes due to business combinations
Changes due to payments	(1,433,700)	(34,430)
Changes due to fair value adjustments	766,700	186,122
Ending balance		667,000
Southwestern Montana Insurance Center Inc [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1	500,000	615,969
Changes due to business combinations
Changes due to payments	(250,000)	(326,935)
Changes due to fair value adjustments	150,000	210,966
Ending balance	400,000	500,000
Altruis Benefits Consultants Inc [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1	834,943	992,868
Changes due to business combinations
Changes due to payments	(929,168)	(84,473)
Changes due to fair value adjustments	94,225	(73,452)
Ending balance		834,943
JP Kush And Associates Inc [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1	147,535	1,689,733
Changes due to business combinations
Changes due to payments	(147,535)	(1,259,087)
Changes due to fair value adjustments		(283,111)
Ending balance		147,535
Barra [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1	560,000
Changes due to business combinations		600,000
Changes due to payments
Changes due to fair value adjustments	9,000	(40,000)
Ending balance	$ 569,000	$ 560,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)				1 Months Ended		3 Months Ended		6 Months Ended		12 Months Ended
	Feb. 13, 2023	Feb. 07, 2023	Jan. 31, 2023	Jul. 31, 2023	Mar. 31, 2023	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Sep. 13, 2022	Apr. 26, 2022
Related Party Transaction [Line Items]
Accruing monthly interest percentage											5%
Common stock par value						$ 0.086		$ 0.086		$ 0.086
Repayment of related party debt								$ 649,870	$ 21,541
Debt interest rate						0%	8%	0%	8%
Interest expense, related parties						$ (370,905)	$ (194,929)	$ (722,462)	$ (305,095)
Deferred purchase price			$ 1,375,000
Accrue interest rate percentage												1.50%
Other expenses						49,423		89,170
Related Party [Member]
Related Party Transaction [Line Items]
Interest expense, related parties						(51,153)	$ (1,729)	(92,629)	$ (3,460)
Current portion of loans payables, related parties						825,000		825,000		$ 1,375,000
Loans payables, related parties						281,916		281,916		0
YES Americana Group LLC [Member]
Related Party Transaction [Line Items]
Promissory note principle		$ 1,845,000									$ 1,500,000
Debt instrument description	On February 13, 2023, Americana effectuated a conversion of $645,000 of the Note into 66,743 shares of the Company’s common stock, $0.086 par value per share, in accordance with the terms of the Amendment. In addition, during the month of March 2023 the Company repaid to Americana $400,000. During the months of April and June of 2023 the company repaid to Americana an additional $230,000. As of June 30, 2023 and December 31, 2022 respectively, the balance owed to Americana was $570,000 and $1,500,000, reclassified and recorded in the	On February 7, 2023 , the Company and Americana entered into an amendment to the Note pursuant to which (i) the principal amount of the Note was increased to $1,845,000, (ii) the maturity date of the Note was amended to January 15, 2026, (iii) the interest rate under the Note shall not increase after the maturity date, and (iv) the Note can be converted at any time, at the option of Americana, into shares of the Company’s common stock, par value $0.086 per share at an agreed upon conversion price
Common stock par value	$ 0.086	$ 0.086
Conversion of stock	$ 645,000
Conversion of stock shares	66,743
Repayment of related party debt					$ 400,000	230,000
Repayment of related party owed								570,000		1,500,000
Loans payable related parties						25,479		25,479
YES Americana Group LLC [Member] | Related Party [Member]
Related Party Transaction [Line Items]
Loans payable related parties										100,724
YES Americana Group LLC [Member] | Employee [Member]
Related Party Transaction [Line Items]
Due to related party				$ 200,000
Debt instrument unmortized discount				$ 27,673
Debt interest rate				7.50%
Monthly payment				$ 4,167
Current portion of loans payables, related parties						47,249		47,249		47,249
Non-current portion of loans payables, related parties						0		0		$ 21,541
Interest expense, related parties						$ 1,730		$ 3,459

INVESTMENT IN NSURE (Details Na

INVESTMENT IN NSURE (Details Narrative) - USD ($)	1 Months Ended
	Apr. 30, 2023	Jun. 30, 2023
Investments, All Other Investments [Abstract]
Sale of stock	262,684
Sale of stock	$ 900,000
Remaining balance shares		0

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)			3 Months Ended
	Jul. 14, 2023	Mar. 13, 2023	Mar. 31, 2023	Mar. 31, 2022	Jul. 07, 2023	Jun. 30, 2023
Subsequent Event [Line Items]
Warrants exercise price		$ 0.001				$ 0.15
Common Stock [Member]
Subsequent Event [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period				25,000
Stock issued during period, shares, new issues		155,038	155,038	178,059
Subsequent Event [Member]
Subsequent Event [Line Items]
Adjusted balance of warrants outstanding	$ 1,166,667
Series B Warrant Liabilities [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Warrants exercise price					$ 2.50
Series B Warrant [Member] | Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period	165,000
Stock issued during period, shares, new issues	73,264