Reliance Global (RELI) 10-Q 13 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 13, 2023
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
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		2,473,859
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 ($)	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash	$ 1,777,348	$ 505,410
Restricted cash	1,409,909	1,404,359
Other receivables	813	11,464
Prepaid expense and other current assets	299,522	245,535
Current assets - discontinued operations		85,998
Total current assets	4,699,450	3,265,379
Property and equipment, net	145,962	162,767
Right-of-use assets	878,672	1,018,952
Investment in NSURE, Inc.		900,000
Intangibles, net	11,675,526	13,439,369
Goodwill	14,287,099	14,287,099
Other non-current assets	23,283	23,284
Other assets - discontinued operations		5,330,879
Total assets	31,709,992	38,427,729
Current liabilities:
Accounts payable and other accrued liabilities	999,785	951,382
Short term financing agreements	114,394	154,017
Other payables	64,101	101,113
Current portion of long-term debt	1,353,961	1,118,721
Current portion of leases payable	348,492	339,937
Current portion of earn-out liability	687,197	2,153,478
Current liabilities - discontinued operations		1,600,636
Total current liabilities	3,904,409	7,841,533
Long term debt, less current portion	11,380,567	12,349,673
Leases payable, less current portion	561,041	714,068
Earn-out liability, less current portion		556,000
Warrant liabilities	1,580,380	6,433,150
Noncurrent liabilities - discontinued operations
Total liabilities	17,847,037	29,516,690
Stockholders’ equity:
Preferred stock, $0.086 par value; 750,000,000 shares authorized and 0 issued and outstanding as of September 30, 2023 and December 31, 2022, respectively
Common stock, $0.086 par value; 133,333,333 shares authorized and 2,304,375 and 1,219,573 issued and outstanding as of September 30, 2023 and December 31, 2022, respectively	198,155	104,883
Additional paid-in capital	43,639,612	35,798,139
Accumulated deficit	(29,974,812)	(26,991,983)
Total stockholders’ equity	13,862,955	8,911,039
Total liabilities and stockholders’ equity	31,709,992	38,427,729
Nonrelated Party [Member]
Current assets:
Accounts receivable	1,190,780	994,321
Related Party [Member]
Current assets:
Accounts receivable	21,078	18,292
Current liabilities:
Current portion of loans payables, related parties	336,479	1,422,249
Loans payable, related parties, less current portion	258,785	122,266
Convertible debt, related parties, less current portion	$ 161,855	$ 1,500,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.086	$ 0.086
Preferred stock, shares authorized	750,000,000	750,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.086	$ 0.086
Common stock, shares authorized	133,333,333	133,333,333
Common stock, shares issued	2,304,375	1,219,573
Common stock, shares outstanding	2,304,375	1,219,573

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenue
Commission income	$ 3,275,583	$ 2,821,768	$ 10,410,591	$ 8,727,614
Total revenue	3,275,583	2,821,768	10,410,591	8,727,614
Operating expenses
Commission expense	796,001	695,020	2,701,601	2,143,562
Salaries and wages	1,775,919	1,629,947	5,230,871	4,899,171
General and administrative expenses	1,368,126	1,117,027	4,430,177	5,080,991
Marketing and advertising	117,752	63,371	364,184	148,057
Depreciation and amortization	652,839	651,395	1,962,066	1,901,140
Total operating expenses	4,710,637	4,156,760	14,688,899	14,172,921
Loss from operations	(1,435,054)	(1,334,992)	(4,278,308)	(5,445,307)
Other income (expense)
Other (expense) income, net	(310)	(4,909)	3,650	(4,414)
Recognition and change in fair value of warrant liabilities	1,715,397	7,919,315	4,389,120	32,398,530
Total other income	1,296,050	7,631,475	3,141,385	31,802,676
(Loss) income from continuing operations before tax	(139,004)	6,296,483	(1,136,922)	26,357,370
(Loss) income from discontinued operations before tax		(174,390)	(1,845,904)	(399,585)
Net (loss) income	$ (139,004)	$ 6,122,093	$ (2,982,827)	$ 25,957,784
Basic (loss) earnings per share
Continuing operations	$ (0.05)	$ 5.44	$ (0.47)	$ 18.16
Discontinued Operations		(0.15)	(0.75)	(0.37)
Basic (loss) earnings per share	(0.05)	5.29	(1.22)	17.79
Diluted (loss) earnings per share
Continuing operations	(0.05)	4.83	(0.47)	15.93
Discontinued operations		(0.14)	(0.75)	(0.33)
Diluted (loss) earnings per share	$ (0.05)	$ 4.69	$ (1.22)	$ 15.60
Weighted average number of shares outstanding - Basic	3,021,455	1,156,939	2,436,015	1,069,534
Weighted average number of shares outstanding - Diluted	3,021,455	1,304,878	2,436,015	1,219,822
Nonrelated Party [Member]
Other income (expense)
Interest expense	$ (386,562)	$ (281,201)	$ (1,126,281)	$ (586,251)
Related Party [Member]
Other income (expense)
Interest expense	$ (32,475)	$ (1,730)	$ (125,104)	$ (5,189)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [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
Balance, shares	9,076	178,059
Share-based compensation			739,960			739,960
Net income (loss)					9,340,000	9,340,000
Shares issued for vested stock awards		$ 34	(34)
Balance, shares		400
Exercise of warrants		$ 2,150	2,472,850			2,475,000
Balance, shares		25,000
Shares issued pursuant to acquisition of Medigap		$ 3,475	4,759,976			4,763,451
Balance, shares		40,402
Issuance of common stock for conversion of warrants		$ (18,788)	18,788
Balance, 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	755,806
Balance at Dec. 31, 2021		$ 62,815	27,329,201	(20,000,000)	(33,458,145)	(26,066,129)
Balance, shares at Dec. 31, 2021		730,407
Net income (loss)						25,957,784
Balance at Sep. 30, 2022		$ 103,512	35,762,437		(7,500,361)	28,365,588
Balance, shares at Sep. 30, 2022		1,203,630
Balance at Mar. 31, 2022	$ 781	$ 64,999	35,304,698		(24,118,145)	11,252,333
Balance, shares at Mar. 31, 2022	9,076	755,806
Share-based compensation			179,083			179,083
Net income (loss)					10,495,691	10,495,691
Issuance of common stock for conversion of warrants		$ 18,788	(17,452)			1,336
Balance, shares		218,462
Balance at Jun. 30, 2022	$ 781	$ 83,787	35,466,329		(13,622,454)	21,928,443
Balance, shares at Jun. 30, 2022	9,076	974,268
Share-based compensation			314,257			314,257
Net income (loss)					6,122,093	6,122,093
Issuance of common stock for conversion of warrants		$ 7,002	(6,207)			795
Balance, shares		81,423
Shares issued due to conversion of preferred stock	$ (781)	$ 12,723	(11,942)
Balance, shares	(9,076)	147,939
Balance at Sep. 30, 2022		$ 103,512	35,762,437		(7,500,361)	28,365,588
Balance, shares at Sep. 30, 2022		1,203,630
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
Balance, shares		109,358
Conversion of convertible debt, related parties		$ 5,740	$ 639,260			$ 645,000
Balance, shares		66,743
Round up of shares due to reverse split		1,300	(5,946)			(4,646)
Balance, shares		15,336
Shares issued due to private placement		$ 13,333	$ 3,433,151			$ 3,446,484
Balance, shares		155,038
Share-based compensation			43,797			43,797
Net income (loss)					(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 (loss)						(2,982,827)
Balance at Sep. 30, 2023		$ 198,155	43,639,612		(29,974,812)	$ 13,862,955
Balance, shares at Sep. 30, 2023		2,304,375				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
Balance, shares		352,260
Share-based compensation			35,367			35,367
Net income (loss)					(1,055,287)	(1,055,287)
Common shares issued for services		$ 9,681	368,314			377,995
Balance, shares		112,557
Shares issued for vested stock awards		$ 1,911	(1,911)
Balance, 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
Common shares issued for earnout liabilities		$ 15,016	463,356			478,372
Balance, shares		174,610
Share-based compensation			27,779			27,779
Net income (loss)					(139,004)	(139,004)
Common shares issued for services		$ 34	966			1,000
Balance, shares		400
Shares issued for vested stock awards		$ 259	3,510			3,769
Balance, shares		3,017
Exercise of warrants		$ 6,300	457,350			463,650
Balance, shares		73,264
Balance at Sep. 30, 2023		$ 198,155	$ 43,639,612		$ (29,974,812)	$ 13,862,955
Balance, shares at Sep. 30, 2023		2,304,375				0

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$ (2,982,827)	$ 25,957,784
Adjustment to reconcile net (loss) income to net cash used in operating activities:
Depreciation and amortization	1,962,066	1,901,140
Amortization of debt issuance costs and accretion of debt discount	35,163	28,702
Non-cash lease expense	(4,192)	19,549
Stock compensation expense	106,943	1,233,300
Shares issued for services performed	289,995
Recognition and change in fair value of warrant liability	(4,389,120)	(32,398,531)
Earn-out fair value adjustments	1,291,494	132,445
Change in operating assets and liabilities:
Accounts receivable	(196,459)	174,025
Accounts receivable, related parties	(2,786)	5,972
Other receivables	10,651	(31,981)
Prepaid expense and other current assets	34,136	2,346,510
Other non-current assets		(6,491)
Accounts payables and other accrued liabilities	48,403	(1,642,938)
Other payables	(37,012)	34,841
Net cash used in continuing operating activities	(3,833,545)	(2,245,673)
Net cash adjustments for discontinued operating activities	3,816,238	67,675
Total net cash used in continuing and discontinued operating activities	(17,307)	(2,177,998)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(21,206)	(58,149)
Purchase of intangibles	(160,211)	(5,392,951)
Proceeds from sale of investment in NSURE	900,000
Business acquisitions, net of cash acquired		(6,000,000)
Net cash provided by (used in) investing activities	718,583	(11,451,100)
Net cash used in discontinued investing activities		(13,531,509)
Total net cash provided by (used in) continuing and discontinued investing activities	718,583	(24,982,609)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings of debt
Principal repayments of debt	(763,840)	(663,016)
Debt issuance costs		(214,257)
Loans acquired through acquisitions		6,520,000
Issuance of common shares in exchange for Series C warrants		2,131
Principal repayments of short-term financings	(21,923)	(107,206)
Payments of loans payable, related parties	(954,439)	(174,206)
Payments of convertible debt, related parties	(693,145)	1,500,000
Cash payments on earn-out liability	(419,225)	(1,627,296)
Proceeds from exercise of warrants into common stock		2,475,000
Private placement of shares and warrants	3,446,484	17,853,351
Net cash provided by continuing financing activities	593,912	25,564,501
Net cash used in discontinued financing activities	(17,700)
Total net cash provided by continuing and discontinued financing activities	576,212	25,564,501
Net increase in cash and restricted cash	1,277,488	(1,596,106)
Cash and restricted cash at beginning of year	1,909,769	4,620,722
Cash and restricted cash at end of year	3,187,257	3,024,616
SUPPLEMENTAL DISCLOSURE OF CASH AND NON-CASH TRANSACTIONS:
Common stock issuance to settle earn-out liabilities	$ 2,894,550

SUMMARY OF BUSINESS AND SIGNIFI

SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 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 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, as the same may be amended from time to time. 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 September 30, 2023, the Company’s reported cash and restricted cash aggregated balance was approximately $ 3,187,000 4,699,000 3,904,000 795,000 13,863,000 4,278,000 4,389,000 1,137,000 1,846,000 2,983,000 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 September 30, 2023 September 30, 2022 Cash $ 1,777,348 $ 1,615,054 Restricted cash 1,409,909 1,409,562 Total cash and restricted cash $ 3,187,257 $ 3,024,616 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 WARRANT LIABILITY September 30, 2023 December 31, 2022 Stock price $ 2.49 $ 8.55 Volatility 105.0 % 105.0 % Time to expiry 3.26 4.01 Dividend yield 0.0 % 0.0 % Risk free rate 4.7 % 4.1 % Warrants measurement input 4.7 % 4.1 % The following reconciles fair value of the liability classified warrants: SCHEDULE OF RECONCILES 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 Unrealized (gain) loss 1,584,684 7,825 1,592,509 Ending balance, June 30, 2023 $ 3,741,984 $ 17,444 $ 3,759,428 Balance $ 3,741,984 $ 17,444 $ 3,759,428 Unrealized (gain) loss $ (1,703,333 ) (12,064 ) (1,715,397 ) Warrants exercised or transferred (463,651 ) - (463,651 ) Ending balance, September 30, 2023 $ 1,575,000 $ 5,380 $ 1,580,380 Balance $ 1,575,000 $ 5,380 $ 1,580,380 Earn-out liabilities: SCHEDULE OF FAIR VALUE MEASUREMENTS September 30, 2023 WACC Risk Premium: 13.5 % Volatility 50.0 105.0 % Credit Spread: 8.77 10.4 % Payment Delay (days) 90 Risk free rate USD Yield Curve or 5.46% - 5.47 % Discounting Convention: Mid-period Stock Price $ 2.49 Dividend Yield 0.00 % Number of Iterations 100,000 Undiscounted remaining earn out payments were approximately $ 847,854 SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE September 30, 2023 December 31, 2022 Beginning balance – January 1 $ 2,709,478 $ 3,813,878 Acquisitions and settlements (3,260,403 ) (1,104,925 ) Period adjustments: Fair value changes included in earnings * 1,291,494 525 Earn-out payable in common shares (53,372 ) - Ending balance 687,197 2,709,478 Less: Current portion (687,197 ) (2,153,478 ) Ending balance, less current portion $ - $ 556,000 * Recorded in the general and administrative expenses caption on the condensed consolidated statements of operations. Revenue Recognition The following table disaggregates the Company’s revenue by line of business, showing commissions earned: SCHEDULE OF DISAGGREGATION REVENUE Three Months Ended September 30, 2023 Medical Life Property and Casualty Total EBS $ 206,308 $ 8,900 $ - $ 215,208 USBA 11,266 843 - 12,109 CCS/UIS - - 62,197 62,197 Montana 453,269 1,770 - 455,039 Fortman 288,969 602 268,704 558,275 Altruis 1,200,054 - - 1,200,054 Kush 331,240 - - 331,240 Reli Exchange 66,833 18,139 356,489 441,461 Total $ 2,557,939 $ 30,254 $ 687,390 $ 3,275,583 Nine Months Ended September 30, 2023 Medical Life Property and Casualty Total EBS $ 646,259 $ 17,470 $ - $ 663,729 USBA 33,956 2,266 - 36,222 CCS/UIS - - 182,368 182,368 Montana 1,384,060 10,105 - 1,394,165 Fortman 887,605 2,675 700,169 1,590,449 Altruis 4,268,727 - - 4,268,727 Kush 973,719 - - 973,719 Reli Exchange 182,638 103,341 1,015,233 1,301,212 Total $ 8,376,964 $ 135,857 $ 1,897,770 $ 10,410,591 Three Months Ended September 30, 2022 Medical Life Property and Casualty Total EBS $ 206,906 5,478 $ - $ 212,384 USBA 13,227 505 - 13,732 CCS/UIS - - 76,035 76,035 Montana 422,978 3,613 - 426,591 Fortman 256,791 2,464 186,860 446,115 Altruis 895,905 107 - 896,012 Kush 366,043 176 - 366,219 Reli Exchange 56,232 27,383 301,065 384,680 Total $ 2,218,083 39,725 $ 563,960 $ 2,821,768 Nine Months Ended September 30, 2022 Medical Life Property and Casualty Total EBS $ 633,252 11,965 $ - $ 645,217 USBA 38,610 1,028 - 39,638 CCS/UIS - - 177,111 177,111 Montana 1,379,307 5,710 - 1,385,017 Fortman 943,852 5,337 589,924 1,539,113 Altruis 3,053,474 2,783 - 3,056,257 Kush 1,229,326 933 - 1,230,259 Reli Exchange 103,893 49,646 501,463 655,002 Revenues $ 7,381,714 77,402 $ 1,268,498 $ 8,727,614 The following are customers representing 10% or more of total revenue: SCHEDULE OF CONCENTRATIONS OF REVENUES For the Three Months Insurance Carrier 2023 2022 Priority Health 44 % 30 % BlueCross BlueShield 21 % 13 % Insurance carrier 21 % 13 % For the Nine Months Insurance Carrier 2023 2022 Priority Health 37 % 34 % BlueCross BlueShield 14 % 13 % Insurance carrier 14 % 13 % No other single customer accounted for more than 10 Income Taxes The Company recorded no As of September 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 29,500 0 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 September 30, 2023 December 31, 2022 Accounts receivable $ - $ 73,223 Accounts receivable, related parties - 3,595 Accounts receivable - 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 September 30, 2023 Accounts receivable $ 56,398 $ - $ (56,398 ) $ - Accounts receivable, related party 3,595 - (3,595 ) - Accounts receivable 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 September 30, 2023 Three Months Ended September 30, 2022 Nine Months Ended September 30, 2023 Nine Months Ended September 30, 2022 Income Commission income $ - $ 1,331,593 $ 744,030 $ 3,868,654 Expenses Commission expense - 167,837 110,639 473,578 Salaries and wages - 484,783 454,663 1,474,526 General and administrative expenses - 136,070 129,363 384,393 Marketing and advertising - 662,744 426,818 1,774,463 Depreciation and amortization - 62,048 7,283 176,233 Other expenses (income) - (7,500 ) (3,902 ) (14,954 ) Total discontinued operations expenses before impairments and write-offs - 1,505,982 1,124,864 4,268,239 Total discontinued operations income / (loss) before impairments and write-offs $ - $ (174,390 ) $ (380,834 ) $ (399,585 ) Gains and (losses) from recoveries and impairments / write-offs of discontinued operations assets and liabilities Settlement Recovery $ - - $ 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 - - 119,593 - Intangibles, net - - 312,322 - Goodwill - - 4,825,634 - Total asset impairments - - 5,345,309 - Liability write-off gains Accounts payable and other accrued liabilities - - 4,156 - Other payables - - 9,842 - Chargeback reserve - - 831,725 - Current portion of leases payable - - 134,517 - Total liability write-off gains - - 980,240 - Discontinued operations net asset and liability impairments / write-offs gains and (losses) - - 4,365,070 - Net gains and (losses) from recoveries and impairments / write-offs from discontinued operations assets and liabilities - - (1,465,070 ) - Gain (loss) from discontinued operations before tax - (174,390 ) (1,845,904 ) (399,585 ) Consolidated statement of operations - Income (loss) from discontinued operations before tax $ - $ (174,390 ) $ (1,845,904 ) $ (399,585 ) 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	9 Months Ended
	Sep. 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 September 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 September 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 September 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 nine months ended September 30, 2023 (4,825,634 ) September 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 September 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 3.6 $ 1,807,187 $ (1,232,982 ) $ 574,205 Internally developed software 3.4 1,792,186 (557,038 ) 1,235,148 Customer relationships 8.26 11,922,290 (2,914,320 ) 9,007,970 Purchased software 1.85 667,206 (609,677 ) 57,529 Video production assets 0.00 50,000 (50,000 ) - Non-competition agreements 1.14 3,504,810 (2,704,136 ) 800,674 $ 19,743,679 $ (8,068,153 ) $ 11,675,526 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 September 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) $ 639,264 2024 2,193,428 2025 1,799,472 2026 1,530,604 2027 1,196,429 Thereafter 4,316,329 Total $ 11,675,526

LONG-TERM DEBT AND SHORT-TERM F

LONG-TERM DEBT AND SHORT-TERM FINANCINGS	9 Months Ended
	Sep. 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 September 30, 2023 December 31, 2022 Oak Street Funding LLC Term Loan $ 384,402 $ 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 10,724 12,388 $ 384,402 $ 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 13,163 15,076 627,676 693,682 Oak Street Funding LLC Term Loan for the acquisition of SWMT, variable interest of Prime Rate plus 2.0 April 2029 8,101 9,206 719,654 788,596 Oak Street Funding LLC Term Loan for the acquisition of FIS, variable interest of Prime Rate plus 2.0 May 2029 32,481 36,843 1,817,583 1,987,846 Oak Street Funding LLC Term Loan for the acquisition of ABC, variable interest of Prime Rate plus 2.0 September 2029 37,269 42,129 2,989,482 3,249,575 Oak Street Funding LLC Term Loan for the acquisition of Barra, variable interest of Prime Rate plus 2.5 May 2032 182,118 198,188 6,195,731 6,321,812 Long term debt gross 12,734,528 13,468,394 Less: current portion (1,353,961 ) (1,118,721 ) Long-term debt $ 11,380,567 $ 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) $ 326,783 2024 1,390,766 2025 1,552,772 2026 1,729,160 2027 1,925,603 Thereafter 6,093,302 Total 13,018,386 Less: debt issuance costs (283,858 ) Total $ 12,734,528 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 up to 8 % per annum. As of September 30, 2023, and December 31, 2022, balances outstanding on short-term financings were $ 114,394 154,017

WARRANT LIABILITIES

WARRANT LIABILITIES	9 Months Ended
	Sep. 30, 2023
Warrant Liabilities
WARRANT LIABILITIES	NOTE 4. WARRANT LIABILITIES Series B Warrants Pursuant to the terms of the Sales and Purchase Agreement (SPA), during the quarter ended September 30, 2023, the Series B Warrants’ effective exercise price reset to $ 2.43 1,166,667 For the three and nine months ended September 30, 2023, net fair value gains and losses recognized for the Series B Warrants were gains of $ 1,703,333 4,345,599 7,726,161 34,621,024 1,575,000 6,384,250 Placement Agent Warrants For the three and nine months ended September 30, 2023, net fair value gains and losses recognized for the Placement Agent Warrants (“PAW”) were gains of $ 12,064 43,520 193,154 1,450,129 5,380 48,900

EQUITY

EQUITY	9 Months Ended
	Sep. 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 from its common stock, 112,557 shares in lieu of services provided, 352,260 shares to settle an earn-out liability and 22,219 shares pursuant to vested restricted stock awards earned by agents through an equity-based compensation program at one of the Company’s subsidiaries. During the third quarter of 2023, the Company issued from its common stock, 174,610 shares to settle an earn-out liability, 400 shares in lieu of services provided, and 3,017 shares to employees for vested stock awards. As of September 30, 2023 and December 31, 2022, there were 2,304,375 1,219,573 Warrants Series A Warrants In conjunction with the Company’s initial public offering, the Company issued 2,070,000 Series A Warrants, classified as equity warrants per its provisions, which permit holders to obtain a fixed number of shares for a fixed monetary value. The warrants are standalone equity securities transferable without the Company’s consent or knowledge. The warrants were recorded at a value per the offering of $ 0.01 6.60 th 375,000 1,695,000 Series A Warrants issued and outstanding as of September 30, 2023 and December 31, 2022. Pursuant to the Reverse Split-2023, the outstanding Series A Warrants are exercisable into 113,000 99.00 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 million and $ 3.4 million respectively, to be utilized primarily for general working capital and administrative purposes. Direct financing fees approximated $ 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 As of September 30, 2023, no exercises have occurred and there remain 897,594 2,105,264 52,632 Equity-based Compensation During the nine-month period ended September 30, 2023, an executive was awarded an annual stock award in conjunction with a promotion agreement, consisting of 2,667 5,601 17,044 Total stock-based compensation expense recorded in general and administrative expenses in the condensed consolidated statements of operations for the three and nine months ended 30, 2023 27,779 106,943

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	9 Months Ended
	Sep. 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 Ended September 30, 2023 Three Months Ended September 30, 2022 (Loss) income from continuing operations, numerator, basic and diluted computation $ (139,004 ) $ 6,296,483 Deemed dividend - - Net income continuing operations, numerator, basic computation Recognition and change in fair value of warrant liabilities Net loss continuing operations, numerator, diluted computation Weighted average common shares, basic 3,021,455 1,156,939 Effect of series B warrants - 147,939 Non-vested stock awards Weighted average common shares, dilutive 3,021,455 1,304,878 (Loss) earnings per common share – basic $ (0.05 ) $ 5.44 (Loss) earnings per common share – diluted $ (0.05 ) 4.83 Nine Months Ended September 30, 2023 Nine Months Ended September 30, 2022 (Loss) income from continuing operations $ (1,136,922 ) $ 26,357,370 Deemed dividend - (6,930,335 ) Net (loss) income from continuing operations, numerator, diluted computation $ (1,136,922 ) $ 19,427,035 Weighted average common shares, basic 2,436,015 1,069,534 Effect of series B warrants - 147,939 Non-vested stock awards - 2,349 Weighted average common shares, dilutive 2,436,015 1,219,822 Loss per common share – basic (0.47 ) 18.16 Loss per common share – diluted $ (0.47 ) $ 15.93 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 For the Three and Nine Months Ended September 30, 2023 September 30, 2022 Shares subject to outstanding common stock options 10,298 10,928 Shares subject to Series A warrants 113,000 113,000 Shares subject to Series B warrants 1,182,969 668,297 Shares subject to Series E warrants 887,594 - Shares subject to series F warrants 2,105,264 - Shares subject to placement agent warrants 52,632 - Shares subject to vested and unvested stock awards 5,756 4,085

LEASES

LEASES	9 Months Ended
	Sep. 30, 2023
Leases [Abstract]
LEASES	NOTE 7. LEASES Operating lease expense for the three months ended September 30, 2023 and 2022 was $ 123,508 118,653 362,804 337,876 3.82 6.14 Future minimum lease payment under these operating leases consisted of the following: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT Period ending September 30, 2023 Operating Lease Obligations 2023 $ 391,173 2024 210,106 2025 112,904 2026 116,291 2027 119,780 Thereafter 60,774 Total undiscounted operating lease payments 1,011,028 Less: Imputed interest 101,495 Present value of operating lease liabilities $ 909,533

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 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 September 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 September 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 ) (750,000 ) (929,168 ) (147,535 ) - (3,260,403 ) Changes due to fair value adjustments 1,152,525 356,744 94,225 - (312,000 ) 1,291,494 Changes due to amount payable in common shares - (53,372 ) - - - (53,372 ) Ending balance September 30, 2023 $ 385,825 $ 53,372 $ - $ - $ 248,000 $ 687,197 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	9 Months Ended
	Sep. 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 0.086 693,145 161,855 1,500,000 4,355 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 36,479 47,249 0 21,541 1,730 5,189 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 1.5 300,000 1,375,000 233,306 0 26,390 115,560

INVESTMENT IN NSURE

INVESTMENT IN NSURE	9 Months Ended
	Sep. 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 0

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11. SUBSEQUENT EVENTS On October 3, 2023, 168,594 168,594 0.001 729 729,000

SUMMARY OF BUSINESS AND SIGNI_2

SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 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 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, as the same may be amended from time to time. 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 September 30, 2023, the Company’s reported cash and restricted cash aggregated balance was approximately $ 3,187,000 4,699,000 3,904,000 795,000 13,863,000 4,278,000 4,389,000 1,137,000 1,846,000 2,983,000 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 September 30, 2023 September 30, 2022 Cash $ 1,777,348 $ 1,615,054 Restricted cash 1,409,909 1,409,562 Total cash and restricted cash $ 3,187,257 $ 3,024,616
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 WARRANT LIABILITY September 30, 2023 December 31, 2022 Stock price $ 2.49 $ 8.55 Volatility 105.0 % 105.0 % Time to expiry 3.26 4.01 Dividend yield 0.0 % 0.0 % Risk free rate 4.7 % 4.1 % Warrants measurement input 4.7 % 4.1 % The following reconciles fair value of the liability classified warrants: SCHEDULE OF RECONCILES 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 Unrealized (gain) loss 1,584,684 7,825 1,592,509 Ending balance, June 30, 2023 $ 3,741,984 $ 17,444 $ 3,759,428 Balance $ 3,741,984 $ 17,444 $ 3,759,428 Unrealized (gain) loss $ (1,703,333 ) (12,064 ) (1,715,397 ) Warrants exercised or transferred (463,651 ) - (463,651 ) Ending balance, September 30, 2023 $ 1,575,000 $ 5,380 $ 1,580,380 Balance $ 1,575,000 $ 5,380 $ 1,580,380 Earn-out liabilities: SCHEDULE OF FAIR VALUE MEASUREMENTS September 30, 2023 WACC Risk Premium: 13.5 % Volatility 50.0 105.0 % Credit Spread: 8.77 10.4 % Payment Delay (days) 90 Risk free rate USD Yield Curve or 5.46% - 5.47 % Discounting Convention: Mid-period Stock Price $ 2.49 Dividend Yield 0.00 % Number of Iterations 100,000 Undiscounted remaining earn out payments were approximately $ 847,854 SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE September 30, 2023 December 31, 2022 Beginning balance – January 1 $ 2,709,478 $ 3,813,878 Acquisitions and settlements (3,260,403 ) (1,104,925 ) Period adjustments: Fair value changes included in earnings * 1,291,494 525 Earn-out payable in common shares (53,372 ) - Ending balance 687,197 2,709,478 Less: Current portion (687,197 ) (2,153,478 ) Ending balance, less current portion $ - $ 556,000 * Recorded in the general and administrative expenses caption on the condensed consolidated statements of operations.
Revenue Recognition	Revenue Recognition The following table disaggregates the Company’s revenue by line of business, showing commissions earned: SCHEDULE OF DISAGGREGATION REVENUE Three Months Ended September 30, 2023 Medical Life Property and Casualty Total EBS $ 206,308 $ 8,900 $ - $ 215,208 USBA 11,266 843 - 12,109 CCS/UIS - - 62,197 62,197 Montana 453,269 1,770 - 455,039 Fortman 288,969 602 268,704 558,275 Altruis 1,200,054 - - 1,200,054 Kush 331,240 - - 331,240 Reli Exchange 66,833 18,139 356,489 441,461 Total $ 2,557,939 $ 30,254 $ 687,390 $ 3,275,583 Nine Months Ended September 30, 2023 Medical Life Property and Casualty Total EBS $ 646,259 $ 17,470 $ - $ 663,729 USBA 33,956 2,266 - 36,222 CCS/UIS - - 182,368 182,368 Montana 1,384,060 10,105 - 1,394,165 Fortman 887,605 2,675 700,169 1,590,449 Altruis 4,268,727 - - 4,268,727 Kush 973,719 - - 973,719 Reli Exchange 182,638 103,341 1,015,233 1,301,212 Total $ 8,376,964 $ 135,857 $ 1,897,770 $ 10,410,591 Three Months Ended September 30, 2022 Medical Life Property and Casualty Total EBS $ 206,906 5,478 $ - $ 212,384 USBA 13,227 505 - 13,732 CCS/UIS - - 76,035 76,035 Montana 422,978 3,613 - 426,591 Fortman 256,791 2,464 186,860 446,115 Altruis 895,905 107 - 896,012 Kush 366,043 176 - 366,219 Reli Exchange 56,232 27,383 301,065 384,680 Total $ 2,218,083 39,725 $ 563,960 $ 2,821,768 Nine Months Ended September 30, 2022 Medical Life Property and Casualty Total EBS $ 633,252 11,965 $ - $ 645,217 USBA 38,610 1,028 - 39,638 CCS/UIS - - 177,111 177,111 Montana 1,379,307 5,710 - 1,385,017 Fortman 943,852 5,337 589,924 1,539,113 Altruis 3,053,474 2,783 - 3,056,257 Kush 1,229,326 933 - 1,230,259 Reli Exchange 103,893 49,646 501,463 655,002 Revenues $ 7,381,714 77,402 $ 1,268,498 $ 8,727,614 The following are customers representing 10% or more of total revenue: SCHEDULE OF CONCENTRATIONS OF REVENUES For the Three Months Insurance Carrier 2023 2022 Priority Health 44 % 30 % BlueCross BlueShield 21 % 13 % Insurance carrier 21 % 13 % For the Nine Months Insurance Carrier 2023 2022 Priority Health 37 % 34 % BlueCross BlueShield 14 % 13 % Insurance carrier 14 % 13 % No other single customer accounted for more than 10
Income Taxes	Income Taxes The Company recorded no As of September 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 29,500 0 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 September 30, 2023 December 31, 2022 Accounts receivable $ - $ 73,223 Accounts receivable, related parties - 3,595 Accounts receivable - 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 September 30, 2023 Accounts receivable $ 56,398 $ - $ (56,398 ) $ - Accounts receivable, related party 3,595 - (3,595 ) - Accounts receivable 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 September 30, 2023 Three Months Ended September 30, 2022 Nine Months Ended September 30, 2023 Nine Months Ended September 30, 2022 Income Commission income $ - $ 1,331,593 $ 744,030 $ 3,868,654 Expenses Commission expense - 167,837 110,639 473,578 Salaries and wages - 484,783 454,663 1,474,526 General and administrative expenses - 136,070 129,363 384,393 Marketing and advertising - 662,744 426,818 1,774,463 Depreciation and amortization - 62,048 7,283 176,233 Other expenses (income) - (7,500 ) (3,902 ) (14,954 ) Total discontinued operations expenses before impairments and write-offs - 1,505,982 1,124,864 4,268,239 Total discontinued operations income / (loss) before impairments and write-offs $ - $ (174,390 ) $ (380,834 ) $ (399,585 ) Gains and (losses) from recoveries and impairments / write-offs of discontinued operations assets and liabilities Settlement Recovery $ - - $ 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 - - 119,593 - Intangibles, net - - 312,322 - Goodwill - - 4,825,634 - Total asset impairments - - 5,345,309 - Liability write-off gains Accounts payable and other accrued liabilities - - 4,156 - Other payables - - 9,842 - Chargeback reserve - - 831,725 - Current portion of leases payable - - 134,517 - Total liability write-off gains - - 980,240 - Discontinued operations net asset and liability impairments / write-offs gains and (losses) - - 4,365,070 - Net gains and (losses) from recoveries and impairments / write-offs from discontinued operations assets and liabilities - - (1,465,070 ) - Gain (loss) from discontinued operations before tax - (174,390 ) (1,845,904 ) (399,585 ) Consolidated statement of operations - Income (loss) from discontinued operations before tax $ - $ (174,390 ) $ (1,845,904 ) $ (399,585 )
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)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SCHEDULE OF RESTRICTED CASH IN STATEMENT OF CASH FLOW	Cash and restricted cash reported on our condensed consolidated balance sheets are reconciled to the total shown on our condensed consolidated statements of cash flows as follows: SCHEDULE OF RESTRICTED CASH IN STATEMENT OF CASH FLOW September 30, 2023 September 30, 2022 Cash $ 1,777,348 $ 1,615,054 Restricted cash 1,409,909 1,409,562 Total cash and restricted cash $ 3,187,257 $ 3,024,616
SCHEDULE OF WARRANT LIABILITY	SCHEDULE OF WARRANT LIABILITY September 30, 2023 December 31, 2022 Stock price $ 2.49 $ 8.55 Volatility 105.0 % 105.0 % Time to expiry 3.26 4.01 Dividend yield 0.0 % 0.0 % Risk free rate 4.7 % 4.1 % Warrants measurement input 4.7 % 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 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 Unrealized (gain) loss 1,584,684 7,825 1,592,509 Ending balance, June 30, 2023 $ 3,741,984 $ 17,444 $ 3,759,428 Balance $ 3,741,984 $ 17,444 $ 3,759,428 Unrealized (gain) loss $ (1,703,333 ) (12,064 ) (1,715,397 ) Warrants exercised or transferred (463,651 ) - (463,651 ) Ending balance, September 30, 2023 $ 1,575,000 $ 5,380 $ 1,580,380 Balance $ 1,575,000 $ 5,380 $ 1,580,380
SCHEDULE OF FAIR VALUE MEASUREMENTS	SCHEDULE OF FAIR VALUE MEASUREMENTS September 30, 2023 WACC Risk Premium: 13.5 % Volatility 50.0 105.0 % Credit Spread: 8.77 10.4 % Payment Delay (days) 90 Risk free rate USD Yield Curve or 5.46% - 5.47 % Discounting Convention: Mid-period Stock Price $ 2.49 Dividend Yield 0.00 % Number of Iterations 100,000
SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE	SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE September 30, 2023 December 31, 2022 Beginning balance – January 1 $ 2,709,478 $ 3,813,878 Acquisitions and settlements (3,260,403 ) (1,104,925 ) Period adjustments: Fair value changes included in earnings * 1,291,494 525 Earn-out payable in common shares (53,372 ) - Ending balance 687,197 2,709,478 Less: Current portion (687,197 ) (2,153,478 ) Ending balance, less current portion $ - $ 556,000 * Recorded in the general and administrative expenses caption on the condensed consolidated statements of operations.
SCHEDULE OF DISAGGREGATION REVENUE	The following table disaggregates the Company’s revenue by line of business, showing commissions earned: SCHEDULE OF DISAGGREGATION REVENUE Three Months Ended September 30, 2023 Medical Life Property and Casualty Total EBS $ 206,308 $ 8,900 $ - $ 215,208 USBA 11,266 843 - 12,109 CCS/UIS - - 62,197 62,197 Montana 453,269 1,770 - 455,039 Fortman 288,969 602 268,704 558,275 Altruis 1,200,054 - - 1,200,054 Kush 331,240 - - 331,240 Reli Exchange 66,833 18,139 356,489 441,461 Total $ 2,557,939 $ 30,254 $ 687,390 $ 3,275,583 Nine Months Ended September 30, 2023 Medical Life Property and Casualty Total EBS $ 646,259 $ 17,470 $ - $ 663,729 USBA 33,956 2,266 - 36,222 CCS/UIS - - 182,368 182,368 Montana 1,384,060 10,105 - 1,394,165 Fortman 887,605 2,675 700,169 1,590,449 Altruis 4,268,727 - - 4,268,727 Kush 973,719 - - 973,719 Reli Exchange 182,638 103,341 1,015,233 1,301,212 Total $ 8,376,964 $ 135,857 $ 1,897,770 $ 10,410,591 Three Months Ended September 30, 2022 Medical Life Property and Casualty Total EBS $ 206,906 5,478 $ - $ 212,384 USBA 13,227 505 - 13,732 CCS/UIS - - 76,035 76,035 Montana 422,978 3,613 - 426,591 Fortman 256,791 2,464 186,860 446,115 Altruis 895,905 107 - 896,012 Kush 366,043 176 - 366,219 Reli Exchange 56,232 27,383 301,065 384,680 Total $ 2,218,083 39,725 $ 563,960 $ 2,821,768 Nine Months Ended September 30, 2022 Medical Life Property and Casualty Total EBS $ 633,252 11,965 $ - $ 645,217 USBA 38,610 1,028 - 39,638 CCS/UIS - - 177,111 177,111 Montana 1,379,307 5,710 - 1,385,017 Fortman 943,852 5,337 589,924 1,539,113 Altruis 3,053,474 2,783 - 3,056,257 Kush 1,229,326 933 - 1,230,259 Reli Exchange 103,893 49,646 501,463 655,002 Revenues $ 7,381,714 77,402 $ 1,268,498 $ 8,727,614
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 Insurance Carrier 2023 2022 Priority Health 44 % 30 % BlueCross BlueShield 21 % 13 % Insurance carrier 21 % 13 % For the Nine Months Insurance Carrier 2023 2022 Priority Health 37 % 34 % BlueCross BlueShield 14 % 13 % Insurance carrier 14 % 13 %
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 September 30, 2023 December 31, 2022 Accounts receivable $ - $ 73,223 Accounts receivable, related parties - 3,595 Accounts receivable - 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 September 30, 2023 Accounts receivable $ 56,398 $ - $ (56,398 ) $ - Accounts receivable, related party 3,595 - (3,595 ) - Accounts receivable 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 September 30, 2023 Three Months Ended September 30, 2022 Nine Months Ended September 30, 2023 Nine Months Ended September 30, 2022 Income Commission income $ - $ 1,331,593 $ 744,030 $ 3,868,654 Expenses Commission expense - 167,837 110,639 473,578 Salaries and wages - 484,783 454,663 1,474,526 General and administrative expenses - 136,070 129,363 384,393 Marketing and advertising - 662,744 426,818 1,774,463 Depreciation and amortization - 62,048 7,283 176,233 Other expenses (income) - (7,500 ) (3,902 ) (14,954 ) Total discontinued operations expenses before impairments and write-offs - 1,505,982 1,124,864 4,268,239 Total discontinued operations income / (loss) before impairments and write-offs $ - $ (174,390 ) $ (380,834 ) $ (399,585 ) Gains and (losses) from recoveries and impairments / write-offs of discontinued operations assets and liabilities Settlement Recovery $ - - $ 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 - - 119,593 - Intangibles, net - - 312,322 - Goodwill - - 4,825,634 - Total asset impairments - - 5,345,309 - Liability write-off gains Accounts payable and other accrued liabilities - - 4,156 - Other payables - - 9,842 - Chargeback reserve - - 831,725 - Current portion of leases payable - - 134,517 - Total liability write-off gains - - 980,240 - Discontinued operations net asset and liability impairments / write-offs gains and (losses) - - 4,365,070 - Net gains and (losses) from recoveries and impairments / write-offs from discontinued operations assets and liabilities - - (1,465,070 ) - Gain (loss) from discontinued operations before tax - (174,390 ) (1,845,904 ) (399,585 ) Consolidated statement of operations - Income (loss) from discontinued operations before tax $ - $ (174,390 ) $ (1,845,904 ) $ (399,585 )

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 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 September 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 September 30, 2023 $ 14,287,099 The following table rolls forward the Company’s goodwill balance for the periods ended September 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 nine months ended September 30, 2023 (4,825,634 ) September 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 September 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 3.6 $ 1,807,187 $ (1,232,982 ) $ 574,205 Internally developed software 3.4 1,792,186 (557,038 ) 1,235,148 Customer relationships 8.26 11,922,290 (2,914,320 ) 9,007,970 Purchased software 1.85 667,206 (609,677 ) 57,529 Video production assets 0.00 50,000 (50,000 ) - Non-competition agreements 1.14 3,504,810 (2,704,136 ) 800,674 $ 19,743,679 $ (8,068,153 ) $ 11,675,526 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 September 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) $ 639,264 2024 2,193,428 2025 1,799,472 2026 1,530,604 2027 1,196,429 Thereafter 4,316,329 Total $ 11,675,526

LONG-TERM DEBT AND SHORT-TERM_2

LONG-TERM DEBT AND SHORT-TERM FINANCINGS (Tables)	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
SCHEDULE OF LONG TERM DEBT	The composition of the long-term debt follows: SCHEDULE OF LONG TERM DEBT September 30, 2023 December 31, 2022 Oak Street Funding LLC Term Loan $ 384,402 $ 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 10,724 12,388 $ 384,402 $ 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 13,163 15,076 627,676 693,682 Oak Street Funding LLC Term Loan for the acquisition of SWMT, variable interest of Prime Rate plus 2.0 April 2029 8,101 9,206 719,654 788,596 Oak Street Funding LLC Term Loan for the acquisition of FIS, variable interest of Prime Rate plus 2.0 May 2029 32,481 36,843 1,817,583 1,987,846 Oak Street Funding LLC Term Loan for the acquisition of ABC, variable interest of Prime Rate plus 2.0 September 2029 37,269 42,129 2,989,482 3,249,575 Oak Street Funding LLC Term Loan for the acquisition of Barra, variable interest of Prime Rate plus 2.5 May 2032 182,118 198,188 6,195,731 6,321,812 Long term debt gross 12,734,528 13,468,394 Less: current portion (1,353,961 ) (1,118,721 ) Long-term debt $ 11,380,567 $ 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) $ 326,783 2024 1,390,766 2025 1,552,772 2026 1,729,160 2027 1,925,603 Thereafter 6,093,302 Total 13,018,386 Less: debt issuance costs (283,858 ) Total $ 12,734,528

EARNINGS (LOSS) PER SHARE (Tabl

EARNINGS (LOSS) PER SHARE (Tables)	9 Months Ended
	Sep. 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 Ended September 30, 2023 Three Months Ended September 30, 2022 (Loss) income from continuing operations, numerator, basic and diluted computation $ (139,004 ) $ 6,296,483 Deemed dividend - - Net income continuing operations, numerator, basic computation Recognition and change in fair value of warrant liabilities Net loss continuing operations, numerator, diluted computation Weighted average common shares, basic 3,021,455 1,156,939 Effect of series B warrants - 147,939 Non-vested stock awards Weighted average common shares, dilutive 3,021,455 1,304,878 (Loss) earnings per common share – basic $ (0.05 ) $ 5.44 (Loss) earnings per common share – diluted $ (0.05 ) 4.83 Nine Months Ended September 30, 2023 Nine Months Ended September 30, 2022 (Loss) income from continuing operations $ (1,136,922 ) $ 26,357,370 Deemed dividend - (6,930,335 ) Net (loss) income from continuing operations, numerator, diluted computation $ (1,136,922 ) $ 19,427,035 Weighted average common shares, basic 2,436,015 1,069,534 Effect of series B warrants - 147,939 Non-vested stock awards - 2,349 Weighted average common shares, dilutive 2,436,015 1,219,822 Loss per common share – basic (0.47 ) 18.16 Loss per common share – diluted $ (0.47 ) $ 15.93
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 For the Three and Nine Months Ended September 30, 2023 September 30, 2022 Shares subject to outstanding common stock options 10,298 10,928 Shares subject to Series A warrants 113,000 113,000 Shares subject to Series B warrants 1,182,969 668,297 Shares subject to Series E warrants 887,594 - Shares subject to series F warrants 2,105,264 - Shares subject to placement agent warrants 52,632 - Shares subject to vested and unvested stock awards 5,756 4,085

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2023
Leases [Abstract]
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 September 30, 2023 Operating Lease Obligations 2023 $ 391,173 2024 210,106 2025 112,904 2026 116,291 2027 119,780 Thereafter 60,774 Total undiscounted operating lease payments 1,011,028 Less: Imputed interest 101,495 Present value of operating lease liabilities $ 909,533

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 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 September 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 ) (750,000 ) (929,168 ) (147,535 ) - (3,260,403 ) Changes due to fair value adjustments 1,152,525 356,744 94,225 - (312,000 ) 1,291,494 Changes due to amount payable in common shares - (53,372 ) - - - (53,372 ) Ending balance September 30, 2023 $ 385,825 $ 53,372 $ - $ - $ 248,000 $ 687,197 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 ($)	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Accounting Policies [Abstract]
Cash	$ 1,777,348	$ 505,410	$ 1,615,054
Restricted cash	1,409,909	$ 1,404,359	1,409,562
Total cash and restricted cash	$ 3,187,257		$ 3,024,616

SCHEDULE OF WARRANT LIABILITY (

SCHEDULE OF WARRANT LIABILITY (Details)	Sep. 30, 2023	Dec. 31, 2022
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	2.49	8.55
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	105	105
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Time to expiry	3 years 3 months 3 days	4 years 3 days
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	0	0
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	4.7	4.1

SCHEDULE OF RECONCILES WARRANT

SCHEDULE OF RECONCILES WARRANT COMMITMENT (Details) - USD ($)	3 Months Ended				9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Offsetting Assets [Line Items]
Balance	$ 3,759,428	$ 2,166,919	$ 6,433,150		$ 6,433,150
Unrealized (gain) loss	(1,715,397)	1,592,509	(4,266,231)
Warrants exercised or transferred	(463,651)
Balance	1,580,380	3,759,428	2,166,919		1,580,380
Series B Warrant Liabilities [Member]
Offsetting Assets [Line Items]
Balance	3,741,984	2,157,300	6,384,250		6,384,250
Unrealized (gain) loss	(1,703,333)	1,584,684	(4,226,950)
Warrants exercised or transferred	(463,651)
Balance	1,575,000	3,741,984	2,157,300		1,575,000
Placement Agent Warrants [Member]
Offsetting Assets [Line Items]
Balance	17,444	9,619	48,900		48,900
Unrealized (gain) loss	(12,064)	7,825	(39,281)	$ (193,154)	(43,520)	$ (1,450,129)
Warrants exercised or transferred
Balance	$ 5,380	$ 17,444	$ 9,619		$ 5,380

SCHEDULE OF FAIR VALUE MEASUREM

SCHEDULE OF FAIR VALUE MEASUREMENTS (Details)	9 Months Ended
	Sep. 30, 2023 $ / shares shares	Dec. 31, 2022
Measurement Input, Price Volatility [Member]
Property, Plant and Equipment [Line Items]
Earn out liability	105	105
Fair Value, Inputs, Level 3 [Member]
Property, Plant and Equipment [Line Items]
Risk free rate	USD Yield Curve or 5.46% - 5.47
Discounting Convention	Mid-period
Stock price | $ / shares	$ 2.49
Number of iterations | shares	100,000
Fair Value, Inputs, Level 3 [Member] | WACC Risk Premium [Member]
Property, Plant and Equipment [Line Items]
Earn out liability	13.5
Fair Value, Inputs, Level 3 [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Earn out liability	50
Fair Value, Inputs, Level 3 [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Earn out liability	105
Fair Value, Inputs, Level 3 [Member] | Credit Spread [Member]
Property, Plant and Equipment [Line Items]
Dividend Yield	0
Fair Value, Inputs, Level 3 [Member] | Credit Spread [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Earn out liability	8.77
Fair Value, Inputs, Level 3 [Member] | Credit Spread [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Earn out liability	10.4
Fair Value, Inputs, Level 3 [Member] | Payment Delay (Days) [Member]
Property, Plant and Equipment [Line Items]
Payment Delay (days)	90 days

SCHEDULE OF GAIN OR LOSSES RECO

SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE (Details) - USD ($)		9 Months Ended	12 Months Ended
		Sep. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Beginning balance – January 1		$ 2,709,478	$ 3,813,878
Acquisitions and settlements		(3,260,403)	(1,104,925)
Fair value changes included in earnings	[1]	1,291,494	525
Earn-out payable in common shares		(53,372)
Ending balance		687,197	2,709,478
Less: Current portion		(687,197)	(2,153,478)
Ending balance, less current portion			$ 556,000
[1]Recorded in the general and administrative expenses caption on the condensed consolidated statements of operations.

SCHEDULE OF DISAGGREGATION REVE

SCHEDULE OF DISAGGREGATION REVENUE (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Product Information [Line Items]
Revenues	$ 3,275,583	$ 2,821,768	$ 10,410,591	$ 8,727,614
Employee Benefit Solutions, LLC [Member]
Product Information [Line Items]
Revenues	215,208	212,384	663,729	645,217
U.S. Benefits Alliance, LLC [Member]
Product Information [Line Items]
Revenues	12,109	13,732	36,222	39,638
Commercial Solutions of Insurance Agency, LLC [Member]
Product Information [Line Items]
Revenues	62,197	76,035	182,368	177,111
Southwestern Montana Insurance Center, Inc. [Member]
Product Information [Line Items]
Revenues	455,039	426,591	1,394,165	1,385,017
Fortman Insurance Agency, LLC [Member]
Product Information [Line Items]
Revenues	558,275	446,115	1,590,449	1,539,113
Altruis Benefits Consultants, Inc. [Member]
Product Information [Line Items]
Revenues	1,200,054	896,012	4,268,727	3,056,257
J.P. Kush and Associates, Inc. [Member]
Product Information [Line Items]
Revenues	331,240	366,219	973,719	1,230,259
Reli Exchange [Member]
Product Information [Line Items]
Revenues	441,461	384,680	1,301,212	655,002
Medical [Member] | Regular [Member]
Product Information [Line Items]
Revenues	2,557,939	2,218,083	8,376,964	7,381,714
Medical [Member] | Regular [Member] | Employee Benefit Solutions, LLC [Member]
Product Information [Line Items]
Revenues	206,308	206,906	646,259	633,252
Medical [Member] | Regular [Member] | U.S. Benefits Alliance, LLC [Member]
Product Information [Line Items]
Revenues	11,266	13,227	33,956	38,610
Medical [Member] | Regular [Member] | Commercial Solutions of Insurance Agency, LLC [Member]
Product Information [Line Items]
Revenues
Medical [Member] | Regular [Member] | Southwestern Montana Insurance Center, Inc. [Member]
Product Information [Line Items]
Revenues	453,269	422,978	1,384,060	1,379,307
Medical [Member] | Regular [Member] | Fortman Insurance Agency, LLC [Member]
Product Information [Line Items]
Revenues	288,969	256,791	887,605	943,852
Medical [Member] | Regular [Member] | Altruis Benefits Consultants, Inc. [Member]
Product Information [Line Items]
Revenues	1,200,054	895,905	4,268,727	3,053,474
Medical [Member] | Regular [Member] | J.P. Kush and Associates, Inc. [Member]
Product Information [Line Items]
Revenues	331,240	366,043	973,719	1,229,326
Medical [Member] | Regular [Member] | Reli Exchange [Member]
Product Information [Line Items]
Revenues	66,833	56,232	182,638	103,893
Life [Member] | Regular [Member]
Product Information [Line Items]
Revenues	30,254	39,725	135,857	77,402
Life [Member] | Regular [Member] | Employee Benefit Solutions, LLC [Member]
Product Information [Line Items]
Revenues	8,900	5,478	17,470	11,965
Life [Member] | Regular [Member] | U.S. Benefits Alliance, LLC [Member]
Product Information [Line Items]
Revenues	843	505	2,266	1,028
Life [Member] | Regular [Member] | Commercial Solutions of Insurance Agency, LLC [Member]
Product Information [Line Items]
Revenues
Life [Member] | Regular [Member] | Southwestern Montana Insurance Center, Inc. [Member]
Product Information [Line Items]
Revenues	1,770	3,613	10,105	5,710
Life [Member] | Regular [Member] | Fortman Insurance Agency, LLC [Member]
Product Information [Line Items]
Revenues	602	2,464	2,675	5,337
Life [Member] | Regular [Member] | Altruis Benefits Consultants, Inc. [Member]
Product Information [Line Items]
Revenues		107		2,783
Life [Member] | Regular [Member] | J.P. Kush and Associates, Inc. [Member]
Product Information [Line Items]
Revenues		176		933
Life [Member] | Regular [Member] | Reli Exchange [Member]
Product Information [Line Items]
Revenues	18,139	27,383	103,341	49,646
Property and Casualty [Member] | Regular [Member]
Product Information [Line Items]
Revenues	687,390	563,960	1,897,770	1,268,498
Property and Casualty [Member] | Regular [Member] | Employee Benefit Solutions, LLC [Member]
Product Information [Line Items]
Revenues
Property and Casualty [Member] | Regular [Member] | U.S. Benefits Alliance, LLC [Member]
Product Information [Line Items]
Revenues
Property and Casualty [Member] | Regular [Member] | Commercial Solutions of Insurance Agency, LLC [Member]
Product Information [Line Items]
Revenues	62,197	76,035	182,368	177,111
Property and Casualty [Member] | Regular [Member] | Southwestern Montana Insurance Center, Inc. [Member]
Product Information [Line Items]
Revenues
Property and Casualty [Member] | Regular [Member] | Fortman Insurance Agency, LLC [Member]
Product Information [Line Items]
Revenues	268,704	186,860	700,169	589,924
Property and Casualty [Member] | Regular [Member] | Altruis Benefits Consultants, Inc. [Member]
Product Information [Line Items]
Revenues
Property and Casualty [Member] | Regular [Member] | J.P. Kush and Associates, Inc. [Member]
Product Information [Line Items]
Revenues
Property and Casualty [Member] | Regular [Member] | Reli Exchange [Member]
Product Information [Line Items]
Revenues	$ 356,489	$ 301,065	$ 1,015,233	$ 501,463

SCHEDULE OF CONCENTRATIONS OF R

SCHEDULE OF CONCENTRATIONS OF REVENUES (Details) - Customer Concentration Risk [Member] - Revenue Benchmark [Member]	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Priority Health [Member]
Product Information [Line Items]
Insurance carrier	44%	30%	37%	34%
Blue Cross Blue Shield [Member]
Product Information [Line Items]
Insurance carrier	21%	13%	14%	13%

SCHEDULE OF DISCONTINUED OPERAT

SCHEDULE OF DISCONTINUED OPERATIONS ON CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS (Details) - USD ($)		3 Months Ended		9 Months Ended		12 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Other receivables		$ 813		$ 813		$ 11,464
Prepaid expense and other current assets		299,522		299,522		245,535
Current assets – Medigap						85,998
Condensed consolidated balance sheets - Current Assets - Discontinued Operations						85,998
Property and equipment, net		145,962		145,962		162,767
Right-of-use assets		878,672		878,672		1,018,952
Intangibles, net		11,675,526		11,675,526		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		999,785		999,785		951,382
Current portion of leases payable		348,492		348,492		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		114,394		114,394		154,017
Commission income		3,275,583	$ 2,821,768	10,410,591	$ 8,727,614
Commission expense		796,001	695,020	2,701,601	2,143,562
Salaries and wages		1,775,919	1,629,947	5,230,871	4,899,171
General and administrative expenses		1,368,126	1,117,027	4,430,177	5,080,991
Marketing and advertising		117,752	63,371	364,184	148,057
Depreciation and amortization		652,839	651,395	1,962,066	1,901,140
Other expenses (income)		1,296,050	7,631,475	3,141,385	31,802,676
Goodwill						14,373,374
Medigap Healthcare Insurance Company [Member]
Other receivables
Current assets – Medigap
Condensed consolidated balance sheets - Current Assets - Discontinued Operations
Property and equipment, net
Right-of-use assets
Intangibles, net
Goodwill
Condensed consolidated balance sheets - Other Assets - Discontinued Operations
Accounts payable and other accrued liabilities
Chargeback reserve
Current portion of leases payable
Current liabilities - Medigap
Condensed consolidated balance sheets - Current Liabilities - Discontinued Operations
Other assets - Medigap
Total assets - Medigap
Short term financing agreements
Other liabilities
Total liabilities - Medigap
Net assets and liabilities - Medigap
Revision of Prior Period, Reclassification, Adjustment [Member]
Commission income			1,331,593	744,030	3,868,654
Commission expense			167,837	110,639	473,578
Salaries and wages			484,783	454,663	1,474,526
General and administrative expenses			136,070	129,363	384,393
Marketing and advertising			662,744	426,818	1,774,463
Depreciation and amortization			62,048	7,283	176,233
Other expenses (income)			(7,500)	(3,902)	(14,954)
Total discontinued operations expenses before impairments and write-offs			1,505,982	1,124,864	4,268,239
Total discontinued operations income / (loss) before impairments and write-offs			(174,390)	(380,834)	(399,585)
Settlement Recovery				2,900,000
Accounts receivable, related parties				56,398
Other receivables				5,388
Property and equipment, net				22,378
Right-of-use assets				119,593
Intangibles, net				312,322
Goodwill				4,825,634
Total asset impairments				5,345,309
Accounts payable and other accrued liabilities				4,156
Other payables				9,842
Chargeback reserve				831,725
Current portion of leases payable				134,517
Total liability write-off gains				980,240
Discontinued operations net asset and liability impairments / write-offs gains and (losses)				4,365,070
Net gains and (losses) from recoveries and impairments / write-offs from discontinued operations assets and liabilities				(1,465,070)
Gain (loss) from discontinued operations before tax			(174,390)	(1,845,904)	(399,585)
Consolidated statement of operations - Income (loss) from discontinued operations before tax			(174,390)	(1,845,904)	(399,585)
Asset and Liability Transfers Retained by the Company [Member] | Revision of Prior Period, Reclassification, Adjustment [Member]
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)
Asset Impairments and liability WriteOffs [Member] | Revision of Prior Period, Reclassification, Adjustment [Member]
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)
Nonrelated Party [Member]
Accounts receivable		1,190,780		1,190,780		994,321
Nonrelated Party [Member] | Medigap Healthcare Insurance Company [Member]
Accounts receivable
Nonrelated Party [Member] | Asset and Liability Transfers Retained by the Company [Member] | Revision of Prior Period, Reclassification, Adjustment [Member]
Accounts receivable
Nonrelated Party [Member] | Asset Impairments and liability WriteOffs [Member] | Revision of Prior Period, Reclassification, Adjustment [Member]
Accounts receivable		(56,398)		(56,398)
Related Party [Member]
Accounts receivable		21,078		21,078		18,292
Related Party [Member] | Medigap Healthcare Insurance Company [Member]
Accounts receivable
Related Party [Member] | Revision of Prior Period, Reclassification, Adjustment [Member]
Accounts receivable, related parties				3,595
Related Party [Member] | Asset and Liability Transfers Retained by the Company [Member] | Revision of Prior Period, Reclassification, Adjustment [Member]
Accounts receivable
Related Party [Member] | Asset Impairments and liability WriteOffs [Member] | Revision of Prior Period, Reclassification, Adjustment [Member]
Accounts receivable		(3,595)		(3,595)
Medigap Healthcare Insurance Company [Member]
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
Medigap Healthcare Insurance Company [Member] | Carrying Value Prior to Abandonment [Member]
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] | Nonrelated Party [Member]
Accounts receivable						73,223
Medigap Healthcare Insurance Company [Member] | Nonrelated Party [Member] | Carrying Value Prior to Abandonment [Member]
Accounts receivable		56,398		56,398
Medigap Healthcare Insurance Company [Member] | Related Party [Member]
Accounts receivable						$ 3,595
Medigap Healthcare Insurance Company [Member] | Related Party [Member] | Carrying Value Prior to Abandonment [Member]
Accounts receivable		$ 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		9 Months Ended
	Mar. 31, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Product Information [Line Items]
Cash and restricted cash		$ 3,187,000		$ 3,187,000
Assets current		4,699,450		4,699,450			$ 3,265,379
Liabilities current		3,904,409		3,904,409			7,841,533
Working capital deficiency		795,000		795,000
Stockholders equity	$ 12,235,614	13,862,955	$ 28,365,588	13,862,955	$ 28,365,588	$ 13,027,389	8,911,039	$ 21,928,443	$ 11,252,333	$ (26,066,129)
Operating income loss		1,435,054	1,334,992	4,278,308	5,445,307
Fair value of warrant liabilities				4,389,000
Income loss from continuing operations		139,004	$ (6,296,483)	1,136,922	$ (26,357,370)
Discontinued operations				1,846,000
Net loss				2,983,000
Raising net proceeds	$ 3,446,000
Earn out payments		847,854		847,854
Income tax benefit		0		0
Short term financing agreements		114,394		114,394			$ 154,017
Settlement payment						$ 2,900,000
Medigap Healthcare Insurance Company, LLC [Member] | Discontinued Operations [Member]
Product Information [Line Items]
Net of amortization combined				4,300,000
Short term financing agreements		29,500		29,500
Net of estimated liability adjustments gain		$ 0		$ 4,400,000
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	9 Months Ended	12 Months Ended
	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Goodwill Beginning	$ 14,287,099	$ 14,287,099	$ 10,050,277
Goodwill		14,287,099	14,287,099
Goodwill Beginning	19,112,733	19,112,733	10,050,277
Goodwill impairment loss			(14,373,374)
Goodwill end		14,287,099	19,112,733
Barra & Associates, LLC [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	19,100,000
Goodwill acquired during period			19,199,008
Goodwill			$ 19,100,000
Goodwill impairment loss	$ (4,825,634)	$ (4,825,634)

SCHEDULE OF INTANGIBLE ASSETS A

SCHEDULE OF INTANGIBLE ASSETS AND WEIGHTED-AVERAGE REMAINING AMORTIZATION PERIOD (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		$ 19,583,603
Accumulated Amortization		(6,144,234)
Net Carrying Amount	$ 11,675,526	$ 13,439,369
Trademarks and Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period		4 years 4 months 24 days
Gross Carrying Amount		$ 1,806,188
Accumulated Amortization		(969,241)
Net Carrying Amount		$ 836,947
Internally Developed Software [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period		4 years 1 month 6 days
Gross Carrying Amount		$ 1,635,178
Accumulated Amortization		(287,990)
Net Carrying Amount		$ 1,347,188
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period		9 years
Gross Carrying Amount		$ 11,922,290
Accumulated Amortization		(2,076,086)
Net Carrying Amount		$ 9,846,204
Purchased Software [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period		4 months 24 days
Gross Carrying Amount		$ 665,137
Accumulated Amortization		(581,497)
Net Carrying Amount		83,640
Video Production Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount		50,000
Accumulated Amortization		(50,000)
Net Carrying Amount
Non-competition Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period		1 year 10 months 24 days
Gross Carrying Amount		$ 3,504,810
Accumulated Amortization		(2,179,420)
Net Carrying Amount		$ 1,325,390

SCHEDULE OF AMORTIZATION EXPENS

SCHEDULE OF AMORTIZATION EXPENSE OF ACQUIRED INTANGIBLES ASSETS (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
2023 (remainder of year)	$ 639,264
2024	2,193,428
2025	1,799,472
2026	1,530,604
2027	1,196,429
Thereafter	4,316,329
Total	$ 11,675,526	$ 13,439,369

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS (Details Narrative) - USD ($)	6 Months Ended	9 Months Ended	12 Months Ended
	Jun. 30, 2023	Sep. 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	$ 4,825,634

SCHEDULE OF LONG TERM DEBT (Det

SCHEDULE OF LONG TERM DEBT (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Line of Credit Facility [Line Items]
Long term debt gross	$ 12,734,528	$ 13,468,394
Less: current portion	(1,353,961)	(1,118,721)
Long-term debt	11,380,567	12,349,673
SWMT [Member]
Line of Credit Facility [Line Items]
Long term debt gross	719,654	788,596
FIS [Member]
Line of Credit Facility [Line Items]
Long term debt gross	1,817,583	1,987,846
ABC [Member]
Line of Credit Facility [Line Items]
Long term debt gross	2,989,482	3,249,575
Barra & Associates, LLC [Member]
Line of Credit Facility [Line Items]
Long term debt gross	6,195,731	6,321,812
EBS and USBA [Member]
Line of Credit Facility [Line Items]
Long term debt gross	384,402	426,883
CCS [Member]
Line of Credit Facility [Line Items]
Long term debt gross	$ 627,676	$ 693,682

SCHEDULE OF LONG TERM DEBT (D_2

SCHEDULE OF LONG TERM DEBT (Details) (Parenthetical) - USD ($)	9 Months Ended
	Sep. 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	$ 8,101	$ 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	$ 32,481	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	$ 37,269	42,129
Barra & Associates, LLC [Member]
Line of Credit Facility [Line Items]
Variable interest of prime rate plus	2.50%
Maturity date	May 2032
Net of deferred financing cost	$ 182,118	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	$ 10,724	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	$ 13,163	$ 15,076

SCHEDULE OF CUMULATIVE MATURITI

SCHEDULE OF CUMULATIVE MATURITIES OF LONG -TERM LOANS AND CREDIT FACILITIES (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
2023 (remainder of year)	$ 326,783
2024	1,390,766
2025	1,552,772
2026	1,729,160
2027	1,925,603
Thereafter	6,093,302
Total	13,018,386
Less: debt issuance costs	(283,858)
Total	$ 12,734,528	$ 13,468,394

LONG-TERM DEBT AND SHORT-TERM_3

LONG-TERM DEBT AND SHORT-TERM FINANCINGS (Details Narrative) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Debt Instrument, Interest Rate, Stated Percentage	8%
Outstanding short-term financings	$ 114,394	$ 154,017

WARRANT LIABILITIES (Details Na

WARRANT LIABILITIES (Details Narrative) - USD ($)	3 Months Ended				9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Offsetting Assets [Line Items]
Number of shares issued	375,000				375,000
Net fair value gains losses	$ 1,715,397	$ (1,592,509)	$ 4,266,231
Series B Warrant [Member]
Offsetting Assets [Line Items]
Exercise price	$ 2.43				$ 2.43
Number of shares issued	1,166,667				1,166,667
Series B Warrant Liabilities [Member]
Offsetting Assets [Line Items]
Net fair value gains losses	$ 1,703,333			$ 7,726,161	$ 4,345,599	$ 34,621,024
Warrant liability	1,575,000				1,575,000		$ 6,384,250
Placement Agent Warrants [Member]
Offsetting Assets [Line Items]
Net fair value gains losses	12,064	$ (7,825)	$ 39,281	$ 193,154	43,520	$ 1,450,129
Warrant liability	$ 5,380				$ 5,380		$ 48,900

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)				1 Months Ended				3 Months Ended				9 Months Ended
	Mar. 16, 2023	Mar. 13, 2023	Feb. 23, 2023	Sep. 30, 2023	May 31, 2023	Mar. 31, 2023	Jan. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Mar. 31, 2022	Sep. 30, 2023	Dec. 31, 2022	Mar. 13, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized				133,333,333				133,333,333				133,333,333	133,333,333
Common stock, par value		$ 0.086		$ 0.086				$ 0.086				$ 0.086	$ 0.086
Common shares issued for earnout liabilities								$ 478,372	$ 1,433,700	$ 982,478
Common stock, shares outstanding				2,304,375		155,038		2,304,375		155,038		2,304,375	1,219,573
Warrants outstanding				375,000				375,000				375,000
Preferred stock par value				$ 0.086				$ 0.086				$ 0.086	$ 0.086
Gross proceeds cash fee percentage	8%
Financing fee												$ 553,000
Additional paid in capital				$ 43,639,612				$ 43,639,612				$ 43,639,612	$ 35,798,139
Common stock to vest												2,667
Stock compensation expense								5,601				$ 17,044
General and Administrative Expense [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock compensation expense								27,779				106,943
Warrant Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Additional paid in capital				$ 0				$ 0				0
Private Placement-2023 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
[custom:GrossProceedsFromIssuanceOfPrivatePlacement]												4,000,000
Proceeds from Issuance of Private Placement												$ 3,400,000
Series A Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period, shares, acquisitions				2,070,000				2,070,000				2,070,000
Share price				$ 0.01				$ 0.01				$ 0.01
Warrants exercise price				$ 6.60				$ 6.60				$ 6.60
Warrants outstanding				1,695,000				1,695,000				1,695,000	1,695,000
Shares exercisable				113,000				113,000				113,000
Exercise price												$ 99
Series E Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period, shares, acquisitions		897,594
Warrants exercise price		$ 3.80
Warrants outstanding				897,594				897,594				897,594
Series F Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period, shares, acquisitions														2,105,264
Share price		3.799
Warrants exercise price		3.55
Warrants outstanding				2,105,264				2,105,264				2,105,264
PA Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period, shares, acquisitions														52,632
Warrants exercise price		3.91
Preferred stock par value		$ 0.001
Series P A Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding				52,632				52,632				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				$ 9.67
Board of Directors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stockholders' equity, reverse stock split			1-for-15 reverse split
Number of shares issued			15,300
Stock issued during period, shares, acquisitions			1,300
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common shares issued for earnout liabilities							$ 109,358	$ 15,016	$ 30,294	$ 9,404
Number of shares issued		155,038								155,038	178,059
Stock Issued During Period, Shares, Issued for Services								400	112,557
Stock Issued During Period, Shares, Other				174,610	352,260			174,610	352,260	109,358
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross								3,017

SCHEDULE OF CALCULATIONS OF BAS

SCHEDULE OF CALCULATIONS OF BASIC AND DILUTED EPS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Earnings Per Share [Abstract]
(Loss) income from continuing operations	$ (139,004)	$ 6,296,483	$ (1,136,922)	$ 26,357,370
Deemed dividend				(6,930,335)
Net (loss) income from continuing operations, numerator, diluted computation			$ (1,136,922)	$ 19,427,035
Weighted average common shares, basic	3,021,455	1,156,939	2,436,015	1,069,534
Effect of series B warrants		147,939		147,939
Non-vested stock awards				2,349
Weighted average common shares, dilutive	3,021,455	1,304,878	2,436,015	1,219,822
Loss per common share – basic	$ (0.05)	$ 5.44	$ (0.47)	$ 18.16
Loss per common share – diluted	$ (0.05)	$ 4.83	$ (0.47)	$ 15.93

SCHEDULE OF DILUTIVE NET LOSS P

SCHEDULE OF DILUTIVE NET LOSS PER COMMON SHARES (Details) - shares	3 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to vested and unvested stock awards	10,298	10,928
Series A Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to vested and unvested stock awards	113,000	113,000
Series B Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to vested and unvested stock awards	1,182,969	668,297
Series E Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to vested and unvested stock awards	887,594
Series F Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to vested and unvested stock awards	2,105,264
Placement Agent Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to vested and unvested stock awards	52,632
Vested And Unvested Stock Awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to vested and unvested stock awards	5,756	4,085

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT (Details)	Jun. 30, 2023 USD ($)
Leases [Abstract]
2023	$ 391,173
2024	210,106
2025	112,904
2026	116,291
2027	119,780
Thereafter	60,774
Total undiscounted operating lease payments	1,011,028
Less: Imputed interest	101,495
Present value of operating lease liabilities	$ 909,533

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Lease expense	$ 123,508	$ 118,653	$ 362,804	$ 337,876
Weighted average remaining lease term	3 years 9 months 25 days		3 years 9 months 25 days
Weighted average discount rate	6.14%		6.14%

SCHEDULE OF EARN-OUT LIABILITY

SCHEDULE OF EARN-OUT LIABILITY (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 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	(3,260,403)	(1,704,925)
Changes due to fair value adjustments	1,291,494	525
Changes due to amount payable in common shares	(53,372)
Ending balance	687,197	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	1,152,525	186,122
Changes due to amount payable in common shares
Ending balance	385,825	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	(750,000)	(326,935)
Changes due to fair value adjustments	356,744	210,966
Changes due to amount payable in common shares	(53,372)
Ending balance	53,372	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)
Changes due to amount payable in common shares
Ending balance		834,943
J.P. 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)
Changes due to amount payable in common shares
Ending balance		147,535
Barra & Associates, LLC [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	(312,000)	(40,000)
Changes due to amount payable in common shares
Ending balance	$ 248,000	$ 560,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)				1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Feb. 13, 2023	Feb. 07, 2023	Jan. 31, 2023	Jul. 31, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Mar. 13, 2023	Sep. 13, 2022
Related Party Transaction [Line Items]
Common stock par value					$ 0.086		$ 0.086		$ 0.086	$ 0.086
Repayment of related party debt							$ 954,439	$ 174,206
Debt interest rate					8%		8%
Deferred purchase price			$ 1,375,000
Accrue interest rate percentage			1.50%
Related Party [Member]
Related Party Transaction [Line Items]
Interest expense, related parties					$ 32,475	$ 1,730	$ 125,104	$ 5,189
Current portion of loans payables, related parties					300,000		300,000		$ 1,375,000
Loans payables, related parties					233,306		233,306		0
Other expenses					26,390		115,560
YES Americana Group LLC [Member]
Related Party Transaction [Line Items]
Promissory note principle		$ 1,845,000									$ 1,500,000
Accruing monthly interest percentage											5%
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, throughout the year of 2023 the Company repaid principal to Americana of $693,145. As of September 30, 2023, and December 31, 2022 respectively, the balance owed to Americana was $161,855 and $1,500,000, reclassified and recorded in the convertible debt, related parties, less current portion account in the condensed consolidated balance sheets. Interest expense for both the three and nine months ended September 30, 2023, was $4,355, recorded to interest expense, related parties in the condensed consolidated statements of operations.	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							693,145
Repayment of related party owed							161,855		1,500,000
Interest expense, related parties					4,355		4,355
Loans payable related parties					25,479		25,479		100,724
YES Americana Group LLC [Member] | Employee [Member]
Related Party Transaction [Line Items]
Interest expense, related parties					1,730		5,189
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					36,479		36,479		47,249
Non-current portion of loans payables, related parties					$ 0		$ 0		$ 21,541

INVESTMENT IN NSURE (Details Na

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

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Oct. 03, 2023	Sep. 30, 2023
Subsequent Event [Line Items]
Shares issued		0
Subsequent Event [Member] | Prefunded Series E E Warrants [Member]
Subsequent Event [Line Items]
Shares issued	168,594
Shares price	$ 0.001
Proceeds	$ 729
Warrants outstanding	$ 729,000