Reliance Global (RELI) 10-Q 20 May 24 2024 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2024	May 20, 2024
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
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		8,535,591
Common Stock [Member]
Title of 12(b) Security	Common Stock
Trading Symbol	RELI
Security Exchange Name	NASDAQ
Series A Warrants
Title of 12(b) Security	Series A Warrants
Trading Symbol	RELIW
Security Exchange Name	NASDAQ

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current assets:
Cash	$ 680,138	$ 1,329,016
Restricted cash	1,432,847	1,409,895
Other receivables	29,498	899
Prepaid expense and other current assets	240,780	333,756
Total current assets	3,410,654	4,379,032
Property and equipment, net	144,723	139,999
Right-of-use assets	653,524	739,830
Intangibles, net	6,611,215	11,042,757
Goodwill	6,693,099	6,693,099
Other non-current assets	21,792	20,292
Total assets	17,535,007	23,015,009
Current liabilities:
Accounts payable and other accrued liabilities	1,180,328	835,483
Short term financing agreements	11,601	56,197
Other payables	23,809	7,414
Current portion of long-term debt	1,431,875	1,390,766
Current portion of leases payable	256,340	285,171
Earn-out liability, current portion		159,867
Total current liabilities	3,530,629	3,189,851
Long term debt, less current portion	10,660,321	11,026,971
Leases payable, less current portion	427,972	484,335
Warrant liabilities	173,660	268,993
Total liabilities	15,573,497	15,867,679
Stockholders’ equity:
Preferred stock, $0.086 par value; 750,000,000 shares authorized and 9,076 and 0 issued and outstanding as of March 31, 2024 and December 31, 2023, respectively
Common stock, $0.086 par value; 2,000,000,000 shares authorized and 5,692,387 and 4,761,974 issued and outstanding as of March 31, 2024 and December 31, 2023, respectively	489,525	409,509
Additional paid-in capital	45,820,613	45,739,786
Accumulated deficit	(44,348,628)	(39,001,965)
Total stockholders’ equity	1,961,510	7,147,330
Total liabilities and stockholders’ equity	17,535,007	23,015,009
Nonrelated Party [Member]
Current assets:
Accounts receivable	1,020,879	1,298,863
Related Party [Member]
Current assets:
Accounts receivable	6,512	6,603
Current liabilities:
Current portion of loans payables, related parties	626,676	454,953
Loans payable, related parties, less current portion	$ 780,915	$ 897,529

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.086	$ 0.086
Preferred stock, shares authorized	750,000,000	750,000,000
Preferred stock, shares issued	9,076	0
Preferred stock, shares outstanding	9,076	0
Common stock, par value	$ 0.086	$ 0.086
Common stock, shares authorized	2,000,000,000	2,000,000,000
Common stock, shares issued	5,692,387	4,761,974
Common stock, shares outstanding	5,692,387	4,761,974

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Revenue
Commission income	$ 4,082,438	$ 3,939,103
Total revenue	4,082,438	3,939,103
Operating expenses
Commission expense	1,276,542	1,083,326
Salaries and wages	1,831,662	1,755,894
General and administrative expenses	1,374,890	837,766
Marketing and advertising	127,042	136,571
Change in estimated acquisition earn-out payables	47,761	476,692
Depreciation and amortization	534,152	653,778
Asset impairments	3,922,110
Total operating expenses	9,114,159	4,944,027
Loss from operations	(5,031,721)	(1,004,924)
Other (expense) income
Other income, net	11	3,949
Recognition and change in fair value of warrant liabilities	95,333	4,266,231
Total other (expense) income	(314,942)	3,876,880
(Loss) income from continuing operations before tax	(5,346,663)	2,871,956
Income (loss) from discontinued operations before tax		(4,660,494)
Net loss	$ (5,346,663)	$ (1,788,538)
Basic (loss) earnings per share
Continuing operations	$ (0.81)	$ 1.92
Discontinued operations		(3.07)
Basic (loss) earnings per share	(0.81)	(1.15)
Diluted loss per share
Continuing operations	(0.81)	(0.59)
Discontinued operations		(2.18)
Diluted loss per share	$ (0.81)	$ (2.77)
Weighted average number of shares outstanding - basic	6,569,019	1,553,953
Weighted average number of shares outstanding - diluted	6,569,019	2,185,847
Nonrelated Party [Member]
Other (expense) income
Interest expense	$ (369,677)	$ (351,823)
Related Party [Member]
Other (expense) income
Interest expense	$ (40,609)	$ (41,477)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
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 earn-out liabilities	$ 9,404	973,074		982,478
Common shares issued for earnout liabilities, shares	109,358
Common share based compensation		43,797		43,797
Net loss			(1,788,538)	(1,788,538)
Common shares issued to settle loan - Yes Americana	$ 5,740	$ 639,260		$ 645,000
Common shares issued to settle loan - Yes Americana, shares	66,743
Round up of Common shares due to reverse split	1,300	(5,946)		(4,646)
Round up of Common shares due to reverse split, shares	15,336
Common shares issued in 2023 private placement	$ 13,333	$ 3,433,151		$ 3,446,484
Common shares issued in 2023 private placement, shares	155,038
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, 2023	$ 409,509	45,739,786	(39,001,965)	7,147,330
Balance, shares at Dec. 31, 2023	4,761,974
Common shares issued for earn-out liabilities		17,628		17,628
Common shares issued for earnout liabilities, shares
Common shares issued for ATM share sales	$ 16,135	108,514		124,649
Common shares issued for ATM share sales, shares	187,614
Common shares issued for Abeyance Share conversions	$ 62,201	(62,201)
Common shares issued for Abeyance Share conversions, shares	723,264
Common share based compensation	$ 1,680	16,886		18,566
Common share based compensation, shares	19,535
Net loss			(5,346,663)	(5,346,663)
Balance at Mar. 31, 2024	$ 489,525	$ 45,820,613	$ (44,348,628)	$ 1,961,510
Balance, shares at Mar. 31, 2024	5,692,387

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income	$ (5,346,663)	$ (1,788,538)
Adjustment to reconcile net income to net cash used in operating activities:
Depreciation and amortization	534,152	541,873
Asset impairments	3,922,110
Amortization of debt issuance costs and accretion of debt discount	11,721	11,721
Non-cash lease expense (income)	1,110	(5,098)
Equity based compensation expense	18,566	43,797
Recognition and change in fair value of warrant liability	(95,333)	(4,266,231)
Earn-out fair value and write-off adjustments	47,761	476,692
Change in operating assets and liabilities:
Accounts receivable	277,984	23,976
Accounts receivable, related parties	91	6,676
Other receivables	(28,599)	11,464
Prepaid expense and other current assets	92,976	81,381
Other non-current assets	(1,500)
Accounts payables and other accrued liabilities	344,847	125,229
Other payables	16,395	(294,058)
Net cash used in continuing operating activities	(204,382)	(5,031,116)
Net cash adjustments for discontinued operating activities		3,966,238
Total net cash used in continuing and discontinued operating activities	(204,382)	(1,064,878)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(12,312)	(6,695)
Purchase of intangibles	(17,132)	(73,894)
Net cash used in investing activities	(29,444)	(80,589)
Net cash used in discontinued investing activities		(15,708)
Total net cash used in continuing and discontinued investing activities	(29,444)	(96,297)
CASH FLOWS FROM FINANCING ACTIVITIES:
Principal repayments of debt	(335,533)	(207,580)
Proceeds of loans payable related parties		345,000
Principal repayments of short term financings	(44,596)	(98,004)
Payments of loans payable, related parties	(136,620)	(412,500)
Proceeds from common shares issued through an at the market offering	124,649
Cash payments on earn-out liability		(250,000)
Private Placement of shares and warrants		3,446,484
Net cash used in and provided by continuing financing activities	(392,100)	2,823,400
Net cash used in discontinued financing activities		(17,700)
Total net cash (used in) and provided by continuing and discontinued financing activities	(392,100)	2,805,700
Net (decrease) and increase in cash and restricted cash	(625,926)	1,644,525
Cash and restricted cash at beginning of year	2,738,911	1,909,769
Cash and restricted cash at end of year	$ 2,112,985	$ 3,554,294

SUMMARY OF BUSINESS AND SIGNIFI

SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2024
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, 2023 (the “Form 10-K”), as the same may be amended from time to time. Capitalized terms not defined in this Form 10-Q refer to capitalized terms as defined in the Form 10-K. Certain prior period accounts and balances in these 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 March 31, 2024, the Company’s reported cash and restricted cash aggregated balance was approximately $ 2,113,000 3,411,000 3,531,000 120,000 1,962,000 5,032,000 3,900,000 5,347,000 858,637 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 March 31, 2024 March 31, 2023 Cash $ 680,138 $ 2,116,333 Restricted cash 1,432,847 1,437,961 Total cash and restricted cash $ 2,112,985 $ 3,554,294 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 March 31, 2024 December 31, 2023 Stock price $ 0.34 $ 0.54 Volatility 135.00 % 110.00 % Time to expiry 4.74 4.99 Dividend yield 0 % 0 % Risk free rate 4.20 % 3.80 % Warrants measurement input 4.2 % 3.8 % 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 (5,534,931 ) (48,575 ) (5,583,506 ) Warrants exercised or exchanged (580,651 ) - (580,651 ) Ending balance, December 31, 2023 $ 268,668 $ 325 $ 268,993 Balance $ 268,668 $ 325 $ 268,993 Unrealized (gain) loss (95,333 ) - (95,333 ) Warrants exercised or exchanged - - - Ending balance, March 31, 2024 $ 173,335 $ 325 $ 173,660 Balance 173,335 325 173,660 Earn-out liabilities: The following table reconciles fair value of earn-out liabilities for the periods ended March 31, 2024, and December 31, 2023: SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE March 31, 2024 December 31, 2023 Beginning balance – January 1 $ 159,867 $ 2,709,478 Acquisitions and settlements - (3,260,403 ) Period adjustments: Fair value changes included in earnings * 47,761 1,716,873 Earn-out payable in common shares (17,628 ) (159,867 ) Earn-out transferred to loans payable, related parties (190,000 ) (846,214 ) Ending balance - 159,867 Less: Current portion - (159,867 ) Ending balance, less current portion $ - $ - * Recorded in the change in estimated acquisition earn-out payables 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 March 31, 2024 Medical Life Property and Casualty Total EBS $ 229,004 $ 3,700 $ - $ 232,704 USBA 9,758 750 - 10,508 CCS/UIS - - 27,948 27,948 Montana 442,954 1,209 - 444,163 Fortman 292,188 1,782 228,815 522,785 Altruis 2,028,225 6,351 - 2,034,576 Kush 193,807 - - 193,807 Reli Exchange 78,043 42,425 495,479 615,947 Total $ 3,273,979 $ 56,217 $ 752,242 $ 4,082,438 Three Months ended March 31, 2023 Medical Life Property and Casualty Total EBS $ 233,280 $ 4,100 $ - $ 237,380 USBA 11,265 764 - 12,029 CCS/UIS - - 46,770 46,770 Montana 486,009 4,985 - 490,994 Fortman 305,877 393 208,145 514,415 Altruis 1,868,136 - - 1,868,136 Kush 320,175 116 - 320,291 Reli Exchange 71,370 23,381 354,337 449,088 Total $ 3,296,112 $ 33,739 $ 609,252 $ 3,939,103 The following are customers representing 10% or more of total revenue: SCHEDULE OF CONCENTRATIONS OF REVENUES Insurance Carrier 2024 2023 Three Months ended March 31, Insurance Carrier 2024 2023 Priority Health 45 % 43 % BlueCross BlueShield 13 % 13 % Insurance carrier 13 % 13 % No other single customer accounted for more than 10 Income Taxes The Company recorded no As of March 31, 2024 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	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024, and December 31, 2023, adjusted for discontinued operations. SCHEDULE OF IMPAIRMENT OF GOODWILL Goodwill December 31, 2022 $ 14,287,099 Goodwill impairment recognized as of December 31, 2023 (7,594,000 ) December 31, 2023 6,693,099 March 31, 2024 $ 6,693,099 Asset Impairments: During the quarter ended March 31, 2024, certain intangible assets stemming from discontinued operations which were originally transferred to the Company’s operating entity, were determined to have carrying values exceeding fair value, and thus were considered impaired. These intangible assets consisted of, customer relationships, and internally developed and purchased software, with respective net of accumulated amortization asset values of, $ 3,802,438 65,411 54,261 3,922,110 The following table sets forth the major categories of the Company’s intangible assets and the weighted-average remaining amortization period as of March 31, 2024: 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 1.3 $ 1,807,188 $ (1,408,895 ) $ 398,292 Internally developed software 3.0 1,694,186 (686,798 ) 1,007,388 Customer relationships 6.5 7,372,290 (2,629,691 ) 4,742,599 Purchased software 2.2 564,396 (562,844 ) 1,552 Video production assets - 50,000 (50,000 ) - Non-competition agreements 0.6 3,504,810 (3,043,426 ) 461,384 $ 14,992,869 $ (8,381,654 ) $ 6,611,215 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, 2023: Weighted Average Remaining Amortization period (Years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Trade name and trademarks 1.5 $ 1,807,189 $ (1,320,939 ) $ 486,250 Internally developed software 3.2 1,798,922 (650,029 ) 1,148,893 Customer relationships 8.0 11,922,290 (3,193,629 ) 8,728,661 Purchased software 0.3 667,206 (618,418 ) 48,788 Video Production Assets - 50,000 (50,000 ) - Non-competition agreements 0.9 3,504,810 (2,874,645 ) 630,165 Trade name and trademarks $ 19,750,417 $ (8,707,660 ) $ 11,042,757 The following table reflects expected amortization expense as of March 31, 2024, for each of the following five years and thereafter: SCHEDULE OF AMORTIZATION EXPENSE OF ACQUIRED INTANGIBLES ASSETS Years ending December 31, Amortization Expense 2024 (remainder of year) $ 1,225,917 2025 1,395,707 2026 1,146,882 2027 807,363 2028 717,314 Thereafter 1,318,032 Total $ 6,611,215

LONG-TERM DEBT AND SHORT-TERM F

LONG-TERM DEBT AND SHORT-TERM FINANCINGS	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024 December 31, 2023 Oak Street Funding LLC Term Loan $ 354,376 $ 369,602 Oak Street Funding LLC Term Loan for the acquisition of EBS and USBA, variable interest of Prime Rate plus 2.5 August 2028 9,614 10,069 $ 354,376 $ 369,602 Oak Street Funding LLC Senior Secured Amortizing Credit Facility for the acquisition of CCS, variable interest of Prime Rate plus 1.5 December 2028 11,887 12,525 581,392 604,830 Oak Street Funding LLC Term Loan for the acquisition of SWMT, variable interest of Prime Rate plus 2.0 April 2029 7,365 7,733 671,220 695,758 Oak Street Funding LLC Term Loan for the acquisition of FIS, variable interest of Prime Rate plus 2.0 May 2029 29,572 31,026 1,697,935 1,758,558 Oak Street Funding LLC Term Loan for the acquisition of ABC, variable interest of Prime Rate plus 2.0 September 2029 34,029 35,649 2,806,914 2,899,409 Oak Street Funding LLC Term Loan for the acquisition of Barra, variable interest of Prime Rate plus 2.5 May 2032 171,406 176,762 5,980,359 6,089,580 Long term debt gross 12,092,196 12,417,737 Less: current portion (1,431,875 ) (1,390,766 ) Long-term debt $ 10,660,321 $ 11,026,971 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 2024 (remainder of year) $ 1,055,234 2025 1,552,772 2026 1,729,160 2027 1,925,603 2028 2,106,978 Thereafter 3,986,322 Total 12,356,069 Less: debt issuance costs (263,873 ) Total $ 12,092,196 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 0.0 12.75 12,000 56,000

WARRANT LIABILITIES

WARRANT LIABILITIES	3 Months Ended
	Mar. 31, 2024
Warrant Liabilities
WARRANT LIABILITIES	NOTE 4. WARRANT LIABILITIES Series B Warrants The Series B Warrant liability effective exercise price as of March 31, 2024 was $0.63, and the outstanding balance, inclusive of 16,303 PAW warrants as of March 31, 2024 and December 31, 2023 was $173,660 and $268,993 respectively, presented in the warrant liability account on the condensed consolidated balance sheets. Pursuant to the terms of the Series B Warrants, during the second quarter of 2024, the Series B Warrant exercise price was reduced from $ 0.63 0.26 For the periods ended March 31, 2024, and 2023, net fair value gains recognized for the Series B Warrants inclusive of the PAW warrants were $ 95,333 and $ 4,266,231 respectively, presented in the recognition and change in fair value of warrant liabilities account in the condensed consolidated statements of operations.

EQUITY

EQUITY	3 Months Ended
	Mar. 31, 2024
Equity [Abstract]
EQUITY	NOTE 5. EQUITY Common Stock The Company is authorized to issue 2,000,000,000 0.086 During the first quarter of 2024, the Company issued 187,614 723,264 19,535 As of March 31, 2024 and December 31, 2023, there were 5,692,387 4,761,974 Abeyance Shares During the quarter ended March 31, 2024 upon request from the institutional investor, the Company converted 723,264 723,264 1,011,000 During the second quarter of 2024, upon request from the institutional investor, the Company converted the remaining 1,011,000 Series G Warrants Pursuant to the terms of the Series G Warrants, during the second quarter of 2024, the Series G Warrant exercise price was reduced from $ 0.6562 0.26 At Market Program (the “ATM”) On February 15, 2024, the Company entered into an At Market Issuance Sales Agreement (the “ATM Agreement”) with EF Hutton LLC (the “Agent”), pursuant to which the Company may offer and sell, from time to time through the Agent, shares of its Common Stock (the “Shares”), having an aggregate offering price of up to $ 858,637 During the first quarter of 2024 the Company sold 187,614 0.6891 4,636 124,649 729,352 Subsequent to the first quarter of 2024, the Company sold an additional 1,320,829 15,905 385,052 328,395 Equity-based Compensation Total stock-based compensation expense recorded in general and administrative expenses in the condensed consolidated statements of operations for the three months ended March 31, 2024 and 2023 is $ 18,566 43,797

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024 March 31, 2023 Three Months Three Months Ended Ended March 31, 2024 March 31, 2023 (Loss) income from continuing operations $ (5,346,663 ) $ 2,983,861 Net (loss) income continuing operations, numerator, basic computation (5,346,663 ) 2,983,861 Recognition and change in fair value of warrant liabilities - (4,266,231 ) Net loss continuing operations, numerator, diluted computation $ (5,346,663 ) $ (1,282,370 ) Weighted average common shares, basic 6,569,019 1,553,953 Effect of series B warrants - 631,894 Weighted average common shares, dilutive 6,569,019 2,185,847 Earnings (loss) per common share – basic $ (0.81 ) $ 1.92 Earnings (loss) per common share – diluted $ (0.81 ) $ (0.59 ) The reversal of the gain on the change fair value of the Series B warrant liability for the three months March 31, 2023 is included in the numerator of the dilutive EPS calculation to eliminate the effects the warrants as the impact is dilutive. Additionally, the following are considered anti-dilutive securities excluded from weighted-average shares used to calculate diluted net loss per common share: SCHEDULE OF DILUTIVE NET LOSS PER COMMON SHARE March 31, 2024 March 31, 2023 For the Three Months Ended March 31, 2024 March 31, 2023 Shares subject to outstanding common stock options 10,928 10,928 Shares subject to outstanding Series A warrants 113,000 113,000 Shares subject to outstanding Series B warrants and PAW’s 882,970 - Shares subject to outstanding Series F warrants - 2,105,264 Shares subject to outstanding Series G warrants 4,210,529 - Shares subject to PA Warrants 52,632 52,632 Shares subject to unvested stock awards 889 7,709

LEASES

LEASES	3 Months Ended
	Mar. 31, 2024
Leases
LEASES	NOTE 7. LEASES Operating lease expense for the three months ended March 31, 2024 and 2023 was $ 104,956 161,614 3.92 5.98 Future minimum lease payments under these operating leases consists of the following: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT Period ending March 31, 2024 Operating Lease Obligations 2024 $ 286,739 2025 119,388 2026 114,572 2027 118,009 2028 121,550 Thereafter - Total undiscounted operating lease payments 760,258 Less: Imputed interest 75,946 Present value of operating lease liabilities $ 684,312

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2024
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 and no Earn-out liabilities The following outlines changes to the Company’s earn-out liability balances for the respective periods ended March 31, 2024 and December 31, 2023: SCHEDULE OF EARN-OUT LIABILITY Fortman Montana Altruis Kush Barra Total Ending balance December 31, 2023 $ - $ 159,867 $ - $ - $ - $ 159,867 Changes due to payments - - - - - - Changes due to fair value adjustments - 47,761 - - - 47,761 Payable in Common Stock - (17,628 ) - - - (17,628 ) Transfers to loans payable, related parties* - (190,000 ) - - - (190,000 ) Ending balance March 31, 2024 $ - $ - $ - $ - $ - $ - Fortman Montana Altruis Kush Barra Total Ending balance December 31, 2022 $ 667,000 $ 500,001 $ 834,943 $ 147,534 $ 560,000 $ 2,709,478 Payments (1,433,700 ) (750,001 ) (929,168 ) (147,534 ) - (3,260,403 ) Estimate & fair value adjustments 1,612,914 569,734 94,225 - (560,000 ) 1,716,873 Payable in Common Stock - (159,867 ) - - - (159,867 ) Reclass to loans payable, related parties* (846,214 ) - - - - (846,214 ) Ending balance December 31, 2023 $ - $ 159,867 $ - $ - $ - $ 159,867 * The Company modified certain contingent earn-out payables by entering into fixed payment arrangements, thus, remaining open balances are reclassified to the loans payable, related parties account on the consolidated balance sheet as of March 31, 2024 and December 31, 2023, respectively.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 9. RELATED PARTY TRANSACTIONS The Company, Southwestern Montana Insurance Center, LLC, a Montana limited liability company (the “Subsidiary”), Southwestern Montana Financial Center, Inc., a Montana corporation (the “Seller”), and Julie A. Blockey (the “Holder”, and collectively with the Company, Subsidiary, and Seller, the “Parties”) entered into a purchase agreement on or around April 1, 2019 (the “Purchase Agreement”), whereby the Company purchased the business and certain assets noted within the Purchase Agreement. On September 29, 2023, the Parties entered into a first amendment to the Purchase Agreement (the “First Amendment”). Pursuant to the First Amendment, the Parties agreed to a total remaining balance of $ 500,000 174,610 0.086 2.43 The “Make-Up Amount” means $425,000 minus the Blockey Shares Value (174,610 multiplied by the Nasdaq official closing price of the Common Stock on the Calculation Date) 367,496 190,000 510,485 190,000 condensed consolidated balance sheet as of March 31, 2024. The following table summarizes the loans payable, related parties current and non-current accounts, and the interest expense related parties account as of and for the three-month period ended March 31, 2024 and December 31, 2023, as presented on the condensed consolidated balance sheets and condensed consolidated statements of operations, respectively: SCHEDULE OF LOANS PAYABLE TO RELATED PARTIES Current portion of loans payables, related parties Loans payable, related parties, less current portion Interest expense, related parties Related Party March 31, 2024 December 31, 2023 March 31, 2024 December 31, 2023 March 31, 2024 March 31, 2023 Loan to Employee $ 14,937 $ 25,708 $ - $ - $ 1,730 $ 1,730 Barra 244,556 233,504 180,837 $ 247,055 19,833 39,747 Fortman 177,183 195,741 600,078 650,473 19,046 - Montana 190,000 - - - - - Total $ 626,676 $ 454,953 $ 780,915 $ 897,528 $ 40,609 $ 41,477

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10. SUBSEQUENT EVENTS On May 14, 2024, the Company entered into a Stock Exchange Agreement to acquire Spetner Associates (“Spetner”), dated as of May 14, 2024 80% 1.00 13,714,286 8,000,000 20%

SUMMARY OF BUSINESS AND SIGNI_2

SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2024
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, 2023 (the “Form 10-K”), as the same may be amended from time to time. Capitalized terms not defined in this Form 10-Q refer to capitalized terms as defined in the Form 10-K. Certain prior period accounts and balances in these 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 March 31, 2024, the Company’s reported cash and restricted cash aggregated balance was approximately $ 2,113,000 3,411,000 3,531,000 120,000 1,962,000 5,032,000 3,900,000 5,347,000 858,637 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 March 31, 2024 March 31, 2023 Cash $ 680,138 $ 2,116,333 Restricted cash 1,432,847 1,437,961 Total cash and restricted cash $ 2,112,985 $ 3,554,294
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 March 31, 2024 December 31, 2023 Stock price $ 0.34 $ 0.54 Volatility 135.00 % 110.00 % Time to expiry 4.74 4.99 Dividend yield 0 % 0 % Risk free rate 4.20 % 3.80 % Warrants measurement input 4.2 % 3.8 % 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 (5,534,931 ) (48,575 ) (5,583,506 ) Warrants exercised or exchanged (580,651 ) - (580,651 ) Ending balance, December 31, 2023 $ 268,668 $ 325 $ 268,993 Balance $ 268,668 $ 325 $ 268,993 Unrealized (gain) loss (95,333 ) - (95,333 ) Warrants exercised or exchanged - - - Ending balance, March 31, 2024 $ 173,335 $ 325 $ 173,660 Balance 173,335 325 173,660 Earn-out liabilities: The following table reconciles fair value of earn-out liabilities for the periods ended March 31, 2024, and December 31, 2023: SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE March 31, 2024 December 31, 2023 Beginning balance – January 1 $ 159,867 $ 2,709,478 Acquisitions and settlements - (3,260,403 ) Period adjustments: Fair value changes included in earnings * 47,761 1,716,873 Earn-out payable in common shares (17,628 ) (159,867 ) Earn-out transferred to loans payable, related parties (190,000 ) (846,214 ) Ending balance - 159,867 Less: Current portion - (159,867 ) Ending balance, less current portion $ - $ - * Recorded in the change in estimated acquisition earn-out payables 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 March 31, 2024 Medical Life Property and Casualty Total EBS $ 229,004 $ 3,700 $ - $ 232,704 USBA 9,758 750 - 10,508 CCS/UIS - - 27,948 27,948 Montana 442,954 1,209 - 444,163 Fortman 292,188 1,782 228,815 522,785 Altruis 2,028,225 6,351 - 2,034,576 Kush 193,807 - - 193,807 Reli Exchange 78,043 42,425 495,479 615,947 Total $ 3,273,979 $ 56,217 $ 752,242 $ 4,082,438 Three Months ended March 31, 2023 Medical Life Property and Casualty Total EBS $ 233,280 $ 4,100 $ - $ 237,380 USBA 11,265 764 - 12,029 CCS/UIS - - 46,770 46,770 Montana 486,009 4,985 - 490,994 Fortman 305,877 393 208,145 514,415 Altruis 1,868,136 - - 1,868,136 Kush 320,175 116 - 320,291 Reli Exchange 71,370 23,381 354,337 449,088 Total $ 3,296,112 $ 33,739 $ 609,252 $ 3,939,103 The following are customers representing 10% or more of total revenue: SCHEDULE OF CONCENTRATIONS OF REVENUES Insurance Carrier 2024 2023 Three Months ended March 31, Insurance Carrier 2024 2023 Priority Health 45 % 43 % BlueCross BlueShield 13 % 13 % Insurance carrier 13 % 13 % No other single customer accounted for more than 10
Income Taxes	Income Taxes The Company recorded no As of March 31, 2024
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)	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024 March 31, 2023 Cash $ 680,138 $ 2,116,333 Restricted cash 1,432,847 1,437,961 Total cash and restricted cash $ 2,112,985 $ 3,554,294
SCHEDULE OF WARRANT LIABILITY	SCHEDULE OF WARRANT LIABILITY March 31, 2024 December 31, 2023 Stock price $ 0.34 $ 0.54 Volatility 135.00 % 110.00 % Time to expiry 4.74 4.99 Dividend yield 0 % 0 % Risk free rate 4.20 % 3.80 % Warrants measurement input 4.2 % 3.8 %
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 (5,534,931 ) (48,575 ) (5,583,506 ) Warrants exercised or exchanged (580,651 ) - (580,651 ) Ending balance, December 31, 2023 $ 268,668 $ 325 $ 268,993 Balance $ 268,668 $ 325 $ 268,993 Unrealized (gain) loss (95,333 ) - (95,333 ) Warrants exercised or exchanged - - - Ending balance, March 31, 2024 $ 173,335 $ 325 $ 173,660 Balance 173,335 325 173,660
SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE	The following table reconciles fair value of earn-out liabilities for the periods ended March 31, 2024, and December 31, 2023: SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE March 31, 2024 December 31, 2023 Beginning balance – January 1 $ 159,867 $ 2,709,478 Acquisitions and settlements - (3,260,403 ) Period adjustments: Fair value changes included in earnings * 47,761 1,716,873 Earn-out payable in common shares (17,628 ) (159,867 ) Earn-out transferred to loans payable, related parties (190,000 ) (846,214 ) Ending balance - 159,867 Less: Current portion - (159,867 ) Ending balance, less current portion $ - $ - * Recorded in the change in estimated acquisition earn-out payables 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 March 31, 2024 Medical Life Property and Casualty Total EBS $ 229,004 $ 3,700 $ - $ 232,704 USBA 9,758 750 - 10,508 CCS/UIS - - 27,948 27,948 Montana 442,954 1,209 - 444,163 Fortman 292,188 1,782 228,815 522,785 Altruis 2,028,225 6,351 - 2,034,576 Kush 193,807 - - 193,807 Reli Exchange 78,043 42,425 495,479 615,947 Total $ 3,273,979 $ 56,217 $ 752,242 $ 4,082,438 Three Months ended March 31, 2023 Medical Life Property and Casualty Total EBS $ 233,280 $ 4,100 $ - $ 237,380 USBA 11,265 764 - 12,029 CCS/UIS - - 46,770 46,770 Montana 486,009 4,985 - 490,994 Fortman 305,877 393 208,145 514,415 Altruis 1,868,136 - - 1,868,136 Kush 320,175 116 - 320,291 Reli Exchange 71,370 23,381 354,337 449,088 Total $ 3,296,112 $ 33,739 $ 609,252 $ 3,939,103
SCHEDULE OF CONCENTRATIONS OF REVENUES	The following are customers representing 10% or more of total revenue: SCHEDULE OF CONCENTRATIONS OF REVENUES Insurance Carrier 2024 2023 Three Months ended March 31, Insurance Carrier 2024 2023 Priority Health 45 % 43 % BlueCross BlueShield 13 % 13 % Insurance carrier 13 % 13 %

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024, and December 31, 2023, adjusted for discontinued operations. SCHEDULE OF IMPAIRMENT OF GOODWILL Goodwill December 31, 2022 $ 14,287,099 Goodwill impairment recognized as of December 31, 2023 (7,594,000 ) December 31, 2023 6,693,099 March 31, 2024 $ 6,693,099
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 March 31, 2024: 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 1.3 $ 1,807,188 $ (1,408,895 ) $ 398,292 Internally developed software 3.0 1,694,186 (686,798 ) 1,007,388 Customer relationships 6.5 7,372,290 (2,629,691 ) 4,742,599 Purchased software 2.2 564,396 (562,844 ) 1,552 Video production assets - 50,000 (50,000 ) - Non-competition agreements 0.6 3,504,810 (3,043,426 ) 461,384 $ 14,992,869 $ (8,381,654 ) $ 6,611,215 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, 2023: Weighted Average Remaining Amortization period (Years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Trade name and trademarks 1.5 $ 1,807,189 $ (1,320,939 ) $ 486,250 Internally developed software 3.2 1,798,922 (650,029 ) 1,148,893 Customer relationships 8.0 11,922,290 (3,193,629 ) 8,728,661 Purchased software 0.3 667,206 (618,418 ) 48,788 Video Production Assets - 50,000 (50,000 ) - Non-competition agreements 0.9 3,504,810 (2,874,645 ) 630,165 Trade name and trademarks $ 19,750,417 $ (8,707,660 ) $ 11,042,757
SCHEDULE OF AMORTIZATION EXPENSE OF ACQUIRED INTANGIBLES ASSETS	The following table reflects expected amortization expense as of March 31, 2024, for each of the following five years and thereafter: SCHEDULE OF AMORTIZATION EXPENSE OF ACQUIRED INTANGIBLES ASSETS Years ending December 31, Amortization Expense 2024 (remainder of year) $ 1,225,917 2025 1,395,707 2026 1,146,882 2027 807,363 2028 717,314 Thereafter 1,318,032 Total $ 6,611,215

LONG-TERM DEBT AND SHORT-TERM_2

LONG-TERM DEBT AND SHORT-TERM FINANCINGS (Tables)	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
SCHEDULE OF LONG TERM DEBT	The composition of the long-term debt follows: SCHEDULE OF LONG TERM DEBT March 31, 2024 December 31, 2023 Oak Street Funding LLC Term Loan $ 354,376 $ 369,602 Oak Street Funding LLC Term Loan for the acquisition of EBS and USBA, variable interest of Prime Rate plus 2.5 August 2028 9,614 10,069 $ 354,376 $ 369,602 Oak Street Funding LLC Senior Secured Amortizing Credit Facility for the acquisition of CCS, variable interest of Prime Rate plus 1.5 December 2028 11,887 12,525 581,392 604,830 Oak Street Funding LLC Term Loan for the acquisition of SWMT, variable interest of Prime Rate plus 2.0 April 2029 7,365 7,733 671,220 695,758 Oak Street Funding LLC Term Loan for the acquisition of FIS, variable interest of Prime Rate plus 2.0 May 2029 29,572 31,026 1,697,935 1,758,558 Oak Street Funding LLC Term Loan for the acquisition of ABC, variable interest of Prime Rate plus 2.0 September 2029 34,029 35,649 2,806,914 2,899,409 Oak Street Funding LLC Term Loan for the acquisition of Barra, variable interest of Prime Rate plus 2.5 May 2032 171,406 176,762 5,980,359 6,089,580 Long term debt gross 12,092,196 12,417,737 Less: current portion (1,431,875 ) (1,390,766 ) Long-term debt $ 10,660,321 $ 11,026,971
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 2024 (remainder of year) $ 1,055,234 2025 1,552,772 2026 1,729,160 2027 1,925,603 2028 2,106,978 Thereafter 3,986,322 Total 12,356,069 Less: debt issuance costs (263,873 ) Total $ 12,092,196

EARNINGS (LOSS) PER SHARE (Tabl

EARNINGS (LOSS) PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024 March 31, 2023 Three Months Three Months Ended Ended March 31, 2024 March 31, 2023 (Loss) income from continuing operations $ (5,346,663 ) $ 2,983,861 Net (loss) income continuing operations, numerator, basic computation (5,346,663 ) 2,983,861 Recognition and change in fair value of warrant liabilities - (4,266,231 ) Net loss continuing operations, numerator, diluted computation $ (5,346,663 ) $ (1,282,370 ) Weighted average common shares, basic 6,569,019 1,553,953 Effect of series B warrants - 631,894 Weighted average common shares, dilutive 6,569,019 2,185,847 Earnings (loss) per common share – basic $ (0.81 ) $ 1.92 Earnings (loss) per common share – diluted $ (0.81 ) $ (0.59 )
SCHEDULE OF DILUTIVE NET LOSS PER COMMON SHARE	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 SHARE March 31, 2024 March 31, 2023 For the Three Months Ended March 31, 2024 March 31, 2023 Shares subject to outstanding common stock options 10,928 10,928 Shares subject to outstanding Series A warrants 113,000 113,000 Shares subject to outstanding Series B warrants and PAW’s 882,970 - Shares subject to outstanding Series F warrants - 2,105,264 Shares subject to outstanding Series G warrants 4,210,529 - Shares subject to PA Warrants 52,632 52,632 Shares subject to unvested stock awards 889 7,709

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2024
Leases
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT	Future minimum lease payments under these operating leases consists of the following: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT Period ending March 31, 2024 Operating Lease Obligations 2024 $ 286,739 2025 119,388 2026 114,572 2027 118,009 2028 121,550 Thereafter - Total undiscounted operating lease payments 760,258 Less: Imputed interest 75,946 Present value of operating lease liabilities $ 684,312

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024 and December 31, 2023: SCHEDULE OF EARN-OUT LIABILITY Fortman Montana Altruis Kush Barra Total Ending balance December 31, 2023 $ - $ 159,867 $ - $ - $ - $ 159,867 Changes due to payments - - - - - - Changes due to fair value adjustments - 47,761 - - - 47,761 Payable in Common Stock - (17,628 ) - - - (17,628 ) Transfers to loans payable, related parties* - (190,000 ) - - - (190,000 ) Ending balance March 31, 2024 $ - $ - $ - $ - $ - $ - Fortman Montana Altruis Kush Barra Total Ending balance December 31, 2022 $ 667,000 $ 500,001 $ 834,943 $ 147,534 $ 560,000 $ 2,709,478 Payments (1,433,700 ) (750,001 ) (929,168 ) (147,534 ) - (3,260,403 ) Estimate & fair value adjustments 1,612,914 569,734 94,225 - (560,000 ) 1,716,873 Payable in Common Stock - (159,867 ) - - - (159,867 ) Reclass to loans payable, related parties* (846,214 ) - - - - (846,214 ) Ending balance December 31, 2023 $ - $ 159,867 $ - $ - $ - $ 159,867 * The Company modified certain contingent earn-out payables by entering into fixed payment arrangements, thus, remaining open balances are reclassified to the loans payable, related parties account on the consolidated balance sheet as of March 31, 2024 and December 31, 2023, respectively.

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Mar. 31, 2024
Related Party Transactions [Abstract]
SCHEDULE OF LOANS PAYABLE TO RELATED PARTIES	The following table summarizes the loans payable, related parties current and non-current accounts, and the interest expense related parties account as of and for the three-month period ended March 31, 2024 and December 31, 2023, as presented on the condensed consolidated balance sheets and condensed consolidated statements of operations, respectively: SCHEDULE OF LOANS PAYABLE TO RELATED PARTIES Current portion of loans payables, related parties Loans payable, related parties, less current portion Interest expense, related parties Related Party March 31, 2024 December 31, 2023 March 31, 2024 December 31, 2023 March 31, 2024 March 31, 2023 Loan to Employee $ 14,937 $ 25,708 $ - $ - $ 1,730 $ 1,730 Barra 244,556 233,504 180,837 $ 247,055 19,833 39,747 Fortman 177,183 195,741 600,078 650,473 19,046 - Montana 190,000 - - - - - Total $ 626,676 $ 454,953 $ 780,915 $ 897,528 $ 40,609 $ 41,477

SCHEDULE OF RESTRICTED CASH IN

SCHEDULE OF RESTRICTED CASH IN STATEMENT OF CASH FLOW (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023
Accounting Policies [Abstract]
Cash	$ 680,138	$ 1,329,016	$ 2,116,333
Restricted cash	1,432,847	$ 1,409,895	1,437,961
Total cash and restricted cash	$ 2,112,985		$ 3,554,294

SCHEDULE OF WARRANT LIABILITY (

SCHEDULE OF WARRANT LIABILITY (Details)	Mar. 31, 2024	Dec. 31, 2023
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	0.34	0.54
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	135	110
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Time to expiry	4 years 8 months 26 days	4 years 11 months 26 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	4.20	3.80

SCHEDULE OF RECONCILES WARRANT

SCHEDULE OF RECONCILES WARRANT COMMITMENT (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Offsetting Assets [Line Items]
Balance	$ 268,993	$ 6,433,150
Unrealized (gain) loss	(95,333)	(5,583,506)
Warrants exercised or exchanged		(580,651)
Balance	173,660	268,993
Series B Warrant Liabilities [Member]
Offsetting Assets [Line Items]
Balance	268,668	6,384,250
Unrealized (gain) loss	(95,333)	(5,534,931)
Warrants exercised or exchanged		(580,651)
Balance	173,335	268,668
Placement Agent Warrants [Member]
Offsetting Assets [Line Items]
Balance	325	48,900
Unrealized (gain) loss		(48,575)
Warrants exercised or exchanged
Balance	$ 325	$ 325

SCHEDULE OF GAIN OR LOSSES RECO

SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE (Details) - USD ($)		3 Months Ended	12 Months Ended
		Mar. 31, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Beginning balance – January 1		$ 159,867	$ 2,709,478
Acquisitions and settlements			(3,260,403)
Fair value changes included in earnings	[1]	47,761	1,716,873
Earn-out payable in common shares		(17,628)	(159,867)
Earn-out transferred to loans payable, related parties		(190,000)	(846,214)
Ending balance			159,867
Less: Current portion			(159,867)
Ending balance, less current portion
[1]Recorded in the change in estimated acquisition earn-out payables caption on the condensed consolidated statements of operations.

SCHEDULE OF DISAGGREGATION REVE

SCHEDULE OF DISAGGREGATION REVENUE (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Product Information [Line Items]
Total	$ 4,082,438	$ 3,939,103
Employee Benefits Solutions L L C [Member]
Product Information [Line Items]
Total	232,704	237,380
U S Benefits Alliance L L C [Member]
Product Information [Line Items]
Total	10,508	12,029
Commercial Coverage Solutions L L C [Member]
Product Information [Line Items]
Total	27,948	46,770
Southwestern Montana Financial Center Inc [Member]
Product Information [Line Items]
Total	444,163	490,994
Fortman Insurance Services L L C [Member]
Product Information [Line Items]
Total	522,785	514,415
Altruis Benefits Consulting Inc [Member]
Product Information [Line Items]
Total	2,034,576	1,868,136
Kush [Member]
Product Information [Line Items]
Total	193,807	320,291
Reli Exchange [Member]
Product Information [Line Items]
Total	615,947	449,088
Medical [Member] | Regular [Member]
Product Information [Line Items]
Total	3,273,979	3,296,112
Medical [Member] | Regular [Member] | Employee Benefits Solutions L L C [Member]
Product Information [Line Items]
Total	229,004	233,280
Medical [Member] | Regular [Member] | U S Benefits Alliance L L C [Member]
Product Information [Line Items]
Total	9,758	11,265
Medical [Member] | Regular [Member] | Commercial Coverage Solutions L L C [Member]
Product Information [Line Items]
Total
Medical [Member] | Regular [Member] | Southwestern Montana Financial Center Inc [Member]
Product Information [Line Items]
Total	442,954	486,009
Medical [Member] | Regular [Member] | Fortman Insurance Services L L C [Member]
Product Information [Line Items]
Total	292,188	305,877
Medical [Member] | Regular [Member] | Altruis Benefits Consulting Inc [Member]
Product Information [Line Items]
Total	2,028,225	1,868,136
Medical [Member] | Regular [Member] | Kush [Member]
Product Information [Line Items]
Total	193,807	320,175
Medical [Member] | Regular [Member] | Reli Exchange [Member]
Product Information [Line Items]
Total	78,043	71,370
Life [Member] | Regular [Member]
Product Information [Line Items]
Total	56,217	33,739
Life [Member] | Regular [Member] | Employee Benefits Solutions L L C [Member]
Product Information [Line Items]
Total	3,700	4,100
Life [Member] | Regular [Member] | U S Benefits Alliance L L C [Member]
Product Information [Line Items]
Total	750	764
Life [Member] | Regular [Member] | Commercial Coverage Solutions L L C [Member]
Product Information [Line Items]
Total
Life [Member] | Regular [Member] | Southwestern Montana Financial Center Inc [Member]
Product Information [Line Items]
Total	1,209	4,985
Life [Member] | Regular [Member] | Fortman Insurance Services L L C [Member]
Product Information [Line Items]
Total	1,782	393
Life [Member] | Regular [Member] | Altruis Benefits Consulting Inc [Member]
Product Information [Line Items]
Total	6,351
Life [Member] | Regular [Member] | Kush [Member]
Product Information [Line Items]
Total		116
Life [Member] | Regular [Member] | Reli Exchange [Member]
Product Information [Line Items]
Total	42,425	23,381
Property and Casualty [Member] | Regular [Member]
Product Information [Line Items]
Total	752,242	609,252
Property and Casualty [Member] | Regular [Member] | Employee Benefits Solutions L L C [Member]
Product Information [Line Items]
Total
Property and Casualty [Member] | Regular [Member] | U S Benefits Alliance L L C [Member]
Product Information [Line Items]
Total
Property and Casualty [Member] | Regular [Member] | Commercial Coverage Solutions L L C [Member]
Product Information [Line Items]
Total	27,948	46,770
Property and Casualty [Member] | Regular [Member] | Southwestern Montana Financial Center Inc [Member]
Product Information [Line Items]
Total
Property and Casualty [Member] | Regular [Member] | Fortman Insurance Services L L C [Member]
Product Information [Line Items]
Total	228,815	208,145
Property and Casualty [Member] | Regular [Member] | Altruis Benefits Consulting Inc [Member]
Product Information [Line Items]
Total
Property and Casualty [Member] | Regular [Member] | Kush [Member]
Product Information [Line Items]
Total
Property and Casualty [Member] | Regular [Member] | Reli Exchange [Member]
Product Information [Line Items]
Total	$ 495,479	$ 354,337

SCHEDULE OF CONCENTRATIONS OF R

SCHEDULE OF CONCENTRATIONS OF REVENUES (Details) - Customer Concentration Risk [Member] - Revenue Benchmark [Member]	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Priority Health [Member]
Product Information [Line Items]
Insurance carrier	45%	43%
Blue Cross Blue Shield [Member]
Product Information [Line Items]
Insurance carrier	13%	13%

SUMMARY OF BUSINESS AND SIGNI_4

SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Product Information [Line Items]
Cash and restricted cash	$ 2,113,000
Assets current	3,410,654		$ 4,379,032
Liabilities current	3,530,629		3,189,851
Working capital deficiency	120,000
Stockholders equity	1,961,510	$ 12,235,614	$ 7,147,330	$ 8,911,039
Operating income loss	5,031,721	1,004,924
Impairment losses	3,922,110
Net loss	5,347,000
Aggregate offering price	858,637
Income tax benefit	$ 0	$ 0
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 ($)	12 Months Ended
	Dec. 31, 2023	Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill Beginning	$ 14,287,099
Goodwill impairment loss	(7,594,000)
Goodwill Ending	6,693,099
Goodwill Ending	$ 6,693,099	$ 6,693,099

SCHEDULE OF INTANGIBLE ASSETS A

SCHEDULE OF INTANGIBLE ASSETS AND WEIGHTED-AVERAGE REMAINING AMORTIZATION PERIOD (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 14,992,869	$ 19,750,417
Accumulated Amortization	(8,381,654)	(8,707,660)
Net Carrying Amount	$ 6,611,215	$ 11,042,757
Trademarks and Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	1 year 3 months 18 days	1 year 6 months
Gross Carrying Amount	$ 1,807,188	$ 1,807,189
Accumulated Amortization	(1,408,895)	(1,320,939)
Net Carrying Amount	$ 398,292	$ 486,250
Internally Developed Software [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	3 years	3 years 2 months 12 days
Gross Carrying Amount	$ 1,694,186	$ 1,798,922
Accumulated Amortization	(686,798)	(650,029)
Net Carrying Amount	$ 1,007,388	$ 1,148,893
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	6 years 6 months	8 years
Gross Carrying Amount	$ 7,372,290	$ 11,922,290
Accumulated Amortization	(2,629,691)	(3,193,629)
Net Carrying Amount	$ 4,742,599	$ 8,728,661
Purchased Software [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	2 years 2 months 12 days	3 months 18 days
Gross Carrying Amount	$ 564,396	$ 667,206
Accumulated Amortization	(562,844)	(618,418)
Net Carrying Amount	1,552	48,788
Video Production Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	50,000	50,000
Accumulated Amortization	(50,000)	(50,000)
Net Carrying Amount
Non-competition Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	7 months 6 days	10 months 24 days
Gross Carrying Amount	$ 3,504,810	$ 3,504,810
Accumulated Amortization	(3,043,426)	(2,874,645)
Net Carrying Amount	$ 461,384	$ 630,165

SCHEDULE OF AMORTIZATION EXPENS

SCHEDULE OF AMORTIZATION EXPENSE OF ACQUIRED INTANGIBLES ASSETS (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
2024 (remainder of year)	$ 1,225,917
2025	1,395,707
2026	1,146,882
2027	807,363
2028	717,314
Thereafter	1,318,032
Total	$ 6,611,215	$ 11,042,757

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Intangible assets accumulated amortization asset	$ (8,381,654)		$ (8,707,660)
Asset impairment charge	3,922,110
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets accumulated amortization asset	(2,629,691)		(3,193,629)
Customer Relationships [Member] | Discontinued Operations [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets accumulated amortization asset	3,802,438
Developed Technology Rights [Member] | Discontinued Operations [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets accumulated amortization asset	65,411
Purchased Software [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets accumulated amortization asset	(562,844)		$ (618,418)
Purchased Software [Member] | Discontinued Operations [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets accumulated amortization asset	$ 54,261

SCHEDULE OF LONG TERM DEBT (Det

SCHEDULE OF LONG TERM DEBT (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Line of Credit Facility [Line Items]
Long term debt gross	$ 12,092,196	$ 12,417,737
Less: current portion	(1,431,875)	(1,390,766)
Long-term debt	10,660,321	11,026,971
SWMT [Member]
Line of Credit Facility [Line Items]
Long term debt gross	671,220	695,758
FIS [Member]
Line of Credit Facility [Line Items]
Long term debt gross	1,697,935	1,758,558
ABC [Member]
Line of Credit Facility [Line Items]
Long term debt gross	2,806,914	2,899,409
Barra [Member]
Line of Credit Facility [Line Items]
Long term debt gross	5,980,359	6,089,580
EBS and USBA [Member]
Line of Credit Facility [Line Items]
Long term debt gross	354,376	369,602
CCS [Member]
Line of Credit Facility [Line Items]
Long term debt gross	$ 581,392	$ 604,830

SCHEDULE OF LONG TERM DEBT (D_2

SCHEDULE OF LONG TERM DEBT (Details) (Parenthetical) - USD ($)	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
SWMT [Member]
Line of Credit Facility [Line Items]
Variable interest of prime rate plus	2%
Maturity date	April 2029
Net of deferred financing cost	$ 7,365	$ 7,733
FIS [Member]
Line of Credit Facility [Line Items]
Variable interest of prime rate plus	2%
Maturity date	May 2029
Net of deferred financing cost	$ 29,572	31,026
ABC [Member]
Line of Credit Facility [Line Items]
Variable interest of prime rate plus	2%
Maturity date	September 2029
Net of deferred financing cost	$ 34,029	35,649
Barra [Member]
Line of Credit Facility [Line Items]
Variable interest of prime rate plus	2.50%
Maturity date	May 2032
Net of deferred financing cost	$ 171,406	176,762
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	$ 9,614	10,069
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	$ 11,887	$ 12,525

SCHEDULE OF CUMULATIVE MATURITI

SCHEDULE OF CUMULATIVE MATURITIES OF LONG -TERM LOANS AND CREDIT FACILITIES (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
2024 (remainder of year)	$ 1,055,234
2025	1,552,772
2026	1,729,160
2027	1,925,603
2028	2,106,978
Thereafter	3,986,322
Total	12,356,069
Less: debt issuance costs	(263,873)
Total	$ 12,092,196	$ 12,417,737

LONG-TERM DEBT AND SHORT-TERM_3

LONG-TERM DEBT AND SHORT-TERM FINANCINGS (Details Narrative) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
Debt Instrument, Interest Rate, Stated Percentage	0%	12.75%
Outstanding short-term financings	$ 12,000	$ 56,000

WARRANT LIABILITIES (Details Na

WARRANT LIABILITIES (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Jun. 30, 2024
Offsetting Assets [Line Items]
Warrant commitment unrealized	$ (95,333)		$ (5,583,506)
Series B Warrant Liability [Member]
Offsetting Assets [Line Items]
Warrant exercise price	$ 0.63
Warrant commitment unrealized	$ 95,333	$ 4,266,231
Series B Warrant Liability [Member] | Subsequent Event [Member]
Offsetting Assets [Line Items]
Warrant exercise price				$ 0.26

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)		2 Months Ended	3 Months Ended
	Feb. 15, 2024	May 17, 2024	Mar. 31, 2024	Mar. 31, 2023	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized			2,000,000,000			2,000,000,000
Common stock, par value			$ 0.086			$ 0.086
Common stock, shares outstanding			5,692,387			4,761,974
Shares issued in private placement			$ 124,649
General and Administrative Expense [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock compensation expense			$ 18,566	$ 43,797
ATM Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued in private placement	$ 858,637
Series G Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant exercise price			$ 0.6562
Series G Warrants [Member] | ATM Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant exercise price					$ 0.26
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period shares new issues			187,614
Share conversions			723,264
Equity based compensation			19,535
Remaining share outstanding			5,692,387	1,566,048		4,761,974	1,219,573
Shares issued in private placement			$ 16,135
Common Stock [Member] | ATM Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period shares new issues			187,614
Sale of stock, price per share			$ 0.6891
Receiving proceeds, net			$ 4,636
Agent commissions			124,649
Sale of stock, consideration received on transaction			$ 729,352
Common Stock [Member] | Subsequent Event [Member] | ATM Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Receiving proceeds, net		$ 15,905
Agent commissions		385,052
Sale of stock, consideration received on transaction		$ 328,395
Sale of stock, number of shares issued in transaction		1,320,829
Common Stock [Member] | Investor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period shares new issues			723,264
Share conversions			723,264
Remaining share outstanding			1,011,000
Common Stock [Member] | Investor [Member] | Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Remaining share outstanding					1,011,000

SCHEDULE OF CALCULATIONS OF BAS

SCHEDULE OF CALCULATIONS OF BASIC AND DILUTED EPS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Earnings Per Share [Abstract]
(Loss) income from continuing operations	$ (5,346,663)	$ 2,983,861
Net (loss) income continuing operations, numerator, basic computation	(5,346,663)	2,983,861
Recognition and change in fair value of warrant liabilities		(4,266,231)
Net loss continuing operations, numerator, diluted computation	$ (5,346,663)	$ (1,282,370)
Weighted average common shares, basic	6,569,019	1,553,953
Effect of series B warrants		631,894
Weighted average common shares, dilutive	6,569,019	2,185,847
Earnings (loss) per common share – basic	$ (0.81)	$ 1.92
Earnings (loss) per common share – diluted	$ (0.81)	$ (0.59)

SCHEDULE OF DILUTIVE NET LOSS P

SCHEDULE OF DILUTIVE NET LOSS PER COMMON SHARE (Details) - shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to unvested stock awards	10,928	10,928
Series A Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to unvested stock awards	113,000	113,000
Series B Warrants And PA Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to unvested stock awards	882,970
Series F Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to unvested stock awards		2,105,264
Series G Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to unvested stock awards	4,210,529
Placement Agent Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to unvested stock awards	52,632	52,632
Series B Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to unvested stock awards	889	7,709

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT (Details)	Mar. 31, 2024 USD ($)
Leases
2024	$ 286,739
2025	119,388
2026	114,572
2027	118,009
2028	121,550
Thereafter
Total undiscounted operating lease payments	760,258
Less: Imputed interest	75,946
Present value of operating lease liabilities	$ 684,312

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Leases
Lease expense	$ 104,956	$ 161,614
Weighted average remaining lease term	3 years 11 months 1 day
Weighted average discount rate	5.98%

SCHEDULE OF EARN-OUT LIABILITY

SCHEDULE OF EARN-OUT LIABILITY (Details) - USD ($)		3 Months Ended	12 Months Ended
		Mar. 31, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1		$ 159,867	$ 2,709,478
Payments			(3,260,403)
Estimate & fair value adjustments		47,761	1,716,873
Payable in Common Stock		(17,628)	(159,867)
Transfers to loans payable, related parties	[1]	(190,000)
Ending balance			159,867
Reclass to loans payable, related parties	[1]		(846,214)
Fortman Insurance Agency LLC [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1			667,000
Payments			(1,433,700)
Estimate & fair value adjustments			1,612,914
Payable in Common Stock
Transfers to loans payable, related parties	[1]
Ending balance
Reclass to loans payable, related parties	[1]		(846,214)
Southwestern Montana Insurance Center Inc [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1		159,867	500,001
Payments			(750,001)
Estimate & fair value adjustments		47,761	569,734
Payable in Common Stock		(17,628)	(159,867)
Transfers to loans payable, related parties	[1]	(190,000)
Ending balance			159,867
Reclass to loans payable, related parties	[1]
Altruis Benefits Consultants Inc [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1			834,943
Payments			(929,168)
Estimate & fair value adjustments			94,225
Payable in Common Stock
Transfers to loans payable, related parties	[1]
Ending balance
Reclass to loans payable, related parties	[1]
JP Kush And Associates Inc [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1			147,534
Payments			(147,534)
Estimate & fair value adjustments
Payable in Common Stock
Transfers to loans payable, related parties	[1]
Ending balance
Reclass to loans payable, related parties	[1]
Barra [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1			560,000
Payments
Estimate & fair value adjustments			(560,000)
Payable in Common Stock
Transfers to loans payable, related parties	[1]
Ending balance
Reclass to loans payable, related parties	[1]
[1]The Company modified certain contingent earn-out payables by entering into fixed payment arrangements, thus, remaining open balances are reclassified to the loans payable, related parties account on the consolidated balance sheet as of March 31, 2024 and December 31, 2023, respectively.

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Legal contingencies	$ 0	$ 0

SCHEDULE OF LOANS PAYABLE TO RE

SCHEDULE OF LOANS PAYABLE TO RELATED PARTIES (Details) - Related Party [Member] - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Related Party Transaction [Line Items]
Current portion of loans payables, related parties	$ 626,676		$ 454,953
Loans payable, related parties, less current portion	780,915		897,528
Interest related parties	40,609	$ 41,477
Loan To Employee [Member]
Related Party Transaction [Line Items]
Current portion of loans payables, related parties	14,937		25,708
Loans payable, related parties, less current portion
Interest related parties	1,730	1,730
Barra [Member]
Related Party Transaction [Line Items]
Current portion of loans payables, related parties	244,556		233,504
Loans payable, related parties, less current portion	180,837		247,055
Interest related parties	19,833	39,747
Fortman Insurance Agency LLC [Member]
Related Party Transaction [Line Items]
Current portion of loans payables, related parties	177,183		195,741
Loans payable, related parties, less current portion	600,078		650,473
Interest related parties	19,046
Southwestern Montana Insurance Center Inc [Member]
Related Party Transaction [Line Items]
Current portion of loans payables, related parties	190,000
Loans payable, related parties, less current portion
Interest related parties

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)				3 Months Ended
	Apr. 30, 2024	Mar. 29, 2024	Sep. 29, 2023	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Remaining balance					$ 159,867		$ 2,709,478
Common stock, par value				$ 0.086	$ 0.086
Cash				$ 680,138	$ 1,329,016	$ 2,116,333
Stock issued during period, value, new issues				124,649
Assets [Member]
Related Party Transaction [Line Items]
Cash				$ 190,000
Employee [Member] | Purchase Agreement [Member]
Related Party Transaction [Line Items]
Remaining balance			$ 500,000
Agreed to issued shares			174,610
Common stock, par value		$ 2.43	$ 0.086
Related party transaction, description of transaction		The “Make-Up Amount” means $425,000 minus the Blockey Shares Value (174,610 multiplied by the Nasdaq official closing price of the Common Stock on the Calculation Date)
Employee [Member] | Purchase Agreement [Member] | Subsequent Event [Member]
Related Party Transaction [Line Items]
Other liabilities, current	$ 367,496
Cash	190,000
Stock issued during period, value, new issues	$ 510,485

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - Stock Exchange Agreement [Member] - Spetner Associates [Member]	May 14, 2024 USD ($) $ / shares
Subsequent Event [Line Items]
Date of acquisition agreement	May 14, 2024
Acquire percent of issued and outstanding shares of common stock	80%
Common stock, par value | $ / shares	$ 1
Consideration transferred	$ 137,142.86
Paid in cash	$ 80,000
Sole option to acquire remaining percent of common stock	20%