Reliance Global (RELI) 10-Q 25 Jul 24 2024 Q2 Quarterly report Financial data

Cover

Cover - $ / shares	6 Months Ended
	Jun. 30, 2024	Jul. 25, 2024
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Period Focus	Q2
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, City or Town	Suite 105 Lakewood
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	08701
City Area Code	732
Local Phone Number	380-4600
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,239,407
Entity Listing, Par Value Per Share	$ 0.086
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 - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Current assets:
Cash	$ 1,405,824	$ 1,329,016
Restricted cash	1,409,787	1,409,895
Other receivables	167,292	899
Prepaid expense and other current assets	385,987	333,756
Total current assets	4,322,164	4,379,032
Property and equipment, net	140,483	139,999
Right-of-use assets	1,013,703	739,830
Intangibles, net	6,152,752	11,042,757
Goodwill	6,693,099	6,693,099
Other non-current assets	21,791	20,292
Total assets	18,343,992	23,015,009
Current liabilities:
Accounts payable and other accrued liabilities	1,420,697	835,483
Short term financing agreements	108,525	56,197
Other payables	14,434	7,414
Current portion of long-term debt	1,471,233	1,390,766
Current portion of leases payable	263,369	285,171
Earn-out liability, current portion		159,867
Total current liabilities	3,722,111	3,189,851
Long term debt, less current portion	10,289,853	11,026,971
Leases payable, less current portion	781,586	484,335
Warrant liabilities	326	268,993
Total liabilities	15,454,751	15,867,679
Stockholders’ equity:
Preferred stock, $0.086 par value; 750,000,000 shares authorized and 0 issued and outstanding as of June 30, 2024 and December 31, 2023, respectively
Common stock, $0.086 par value; 117,647,059 shares authorized and 1,037,027 and 280,117 issued and outstanding as of June 30, 2024 and December 31, 2023, respectively	89,184	24,089
Additional paid-in capital	48,638,079	46,125,206
Accumulated deficit	(45,838,022)	(39,001,965)
Total stockholders’ equity	2,889,241	7,147,330
Total liabilities and stockholders’ equity	18,343,992	23,015,009
Nonrelated Party [Member]
Current assets:
Accounts receivable	945,823	1,298,863
Related Party [Member]
Current assets:
Accounts receivable	7,451	6,603
Current liabilities:
Current portion of loans payables, related parties	443,853	454,953
Loans payable, related parties, less current portion	$ 660,875	$ 897,529

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 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	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.086	$ 0.086
Common stock, shares authorized	117,647,059	117,647,059
Common stock, shares issued	1,037,027	280,117
Common stock, shares outstanding	1,037,027	280,117

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenue
Commission income	$ 3,233,342	$ 3,195,905	$ 7,315,780	$ 7,135,008
Total revenue	3,233,342	3,195,905	7,315,780	7,135,008
Operating expenses
Commission expense	886,364	829,274	2,162,905	1,912,600
Salaries and wages	1,955,152	1,771,064	3,786,814	3,526,957
General and administrative expenses	991,633	1,125,211	2,366,523	1,962,978
Marketing and advertising	76,983	109,860	204,025	246,432
Change in estimated acquisition earn-out payables		543,233	47,761	1,019,925
Depreciation and amortization	469,788	655,449	1,003,941	1,309,227
Asset impairments			3,922,110
Total operating expenses	4,379,920	5,034,091	13,494,079	9,978,119
Loss from operations	(1,146,578)	(1,838,186)	(6,178,299)	(2,843,111)
Other (expense) income
Other income (expense), net	11	(16,979)	22	(13,297)
Recognition and change in fair value of warrant liabilities	60,667	(1,592,509)	156,000	2,673,723
Total other (expense) income	(342,817)	(2,031,546)	(657,758)	1,845,335
Loss from continuing operations before tax	(1,489,395)	(3,869,732)	(6,836,057)	(997,776)
Income (loss) from discontinued operations before tax		2,814,445		(1,846,048)
Net loss	$ (1,489,395)	$ (1,055,287)	$ (6,836,057)	$ (2,843,824)
Basic (loss) earnings per share
Continuing operations	$ (2.76)	$ (24.21)	$ (14.77)	$ (7.93)
Discontinued operations		17.61		(14.68)
Basic (loss) earnings per share	(2.76)	(6.60)	(14.77)	(22.61)
Diluted (loss) earnings per share
Continuing operations	(2.76)	(24.21)	(14.77)	(7.93)
Discontinued operations		17.61		(14.68)
Diluted (loss) earnings per share	$ (2.76)	$ (6.60)	$ (14.77)	$ (22.61)
Weighted average number of shares outstanding - Basic	539,133	159,795	462,773	125,791
Weighted average number of shares outstanding - Diluted	539,133	159,795	462,773	125,791
Nonrelated Party [Member]
Other (expense) income
Interest expense	$ (365,970)	$ (370,905)	$ (735,646)	$ (722,462)
Related Party [Member]
Other (expense) income
Interest expense	$ (37,525)	$ (51,153)	$ (78,134)	$ (92,629)

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	$ 6,170	$ 35,896,852	$ (26,991,983)	$ 8,911,039
Balance, shares at Dec. 31, 2022	71,740
Common share payments for earn-outs	$ 553	981,925		982,478
Common shares payments for earn-outs, shares	6,433
Common share-based compensation		43,797		43,797
Net loss			(1,788,538)	(1,788,538)
Common share payments for related party convertible debt	$ 338	644,662		645,000
Common shares payments for related party convertible debt, shares	3,926
Common shares issued for reverse stock split round up	$ 77	(4,723)		(4,646)
Common shares issued for reverse stock split round up, shares	902
Common shares issued in 2023 private placement	$ 784	3,445,700		3,446,484
Common shares issued in 2023 private placement, shares	9,120
Balance at Mar. 31, 2023	$ 7,922	41,008,213	(28,780,521)	12,235,614
Balance, shares at Mar. 31, 2023	92,121
Balance at Dec. 31, 2022	$ 6,170	35,896,852	(26,991,983)	8,911,039
Balance, shares at Dec. 31, 2022	71,740
Net loss				(2,843,824)
Balance at Jun. 30, 2023	$ 10,387	42,852,810	(29,835,808)	13,027,389
Balance, shares at Jun. 30, 2023	120,770
Balance at Mar. 31, 2023	$ 7,922	41,008,213	(28,780,521)	12,235,614
Balance, shares at Mar. 31, 2023	92,121
Common share payments for earn-outs	$ 1,782	1,431,918		1,433,700
Common shares payments for earn-outs, shares	20,721
Common share-based compensation		35,367		35,367
Net loss			(1,055,287)	(1,055,287)
Common shares issued for services	$ 570	377,425		377,995
Common shares issued for services, shares	6,621
Common shares issued for vested stock awards	$ 112	(112)
Common shares issued for vested stock awards, shares	1,307
Balance at Jun. 30, 2023	$ 10,387	42,852,810	(29,835,808)	13,027,389
Balance, shares at Jun. 30, 2023	120,770
Balance at Dec. 31, 2023	$ 24,089	46,125,206	(39,001,965)	7,147,330
Balance, shares at Dec. 31, 2023	280,117
Common share payments for earn-outs		17,628		17,628
Common shares payments for earn-outs, shares
Common shares issued for ATM share sales	$ 949	123,699		124,648
Common shares issued for ATM share sales, shares	11,036
Common shares issued for abeyance share conversions	$ 3,659	(3,659)
Common shares issued for Abeyance Share conversions, shares	42,545
Common share-based compensation	$ 99	18,466		18,565
Common share based compensation, shares	1,149
Net loss			(5,346,663)	(5,346,663)
Balance at Mar. 31, 2024	$ 28,796	46,281,340	(44,348,628)	1,961,508
Balance, shares at Mar. 31, 2024	334,847
Balance at Dec. 31, 2023	$ 24,089	46,125,206	(39,001,965)	7,147,330
Balance, shares at Dec. 31, 2023	280,117
Net loss				(6,836,057)
Balance at Jun. 30, 2024	$ 89,184	48,638,079	(45,838,022)	2,889,241
Balance, shares at Jun. 30, 2024	1,037,027
Balance at Mar. 31, 2024	$ 28,796	46,281,340	(44,348,628)	1,961,508
Balance, shares at Mar. 31, 2024	334,847
Common share payments for earn-outs	$ 2,582	(2,582)
Common shares payments for earn-outs, shares	30,029
Common shares issued for ATM share sales	$ 26,032	1,917,664		1,943,696
Common shares issued for ATM share sales, shares	302,677
Common shares issued for abeyance share conversions	$ 5,115	(5,115)
Common shares issued for Abeyance Share conversions, shares	59,471
Common share-based compensation	$ 5,192	240,574		245,766
Common share based compensation, shares	60,373
Net loss			(1,489,395)	(1,489,395)
Common shares issued for Series B warrants	$ 3,403	109,263		112,666
Common shares issued for series B warrant, shares	39,569
Common shares issued for Series G warrants	$ 16,532	(16,532)
Common shares issued for series G warrant, shares	192,236
Common shares issued for services	$ 1,533	113,467		115,000
Common shares issued for services, shares	17,825
Balance at Jun. 30, 2024	$ 89,184	$ 48,638,079	$ (45,838,022)	$ 2,889,241
Balance, shares at Jun. 30, 2024	1,037,027

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (6,836,057)	$ (2,843,824)
Adjustment to reconcile net income to net cash used in operating activities:
Depreciation and amortization	1,003,941	1,309,227
Asset impairments	3,922,110
Amortization of debt issuance costs and accretion of debt discount	23,442	23,442
Non-cash lease expense (income)	1,574	(4,355)
Equity based compensation expense	264,331	79,164
Equity based payments to service providers	224,477	377,995
Recognition and change in fair value of warrant liability	(156,000)	(2,673,723)
Earn-out fair value and write-off adjustments	47,761	1,019,925
Change in operating assets and liabilities:
Accounts receivable	353,040	15,444
Accounts receivable, related parties	(847)	(1,072)
Other receivables	(166,393)	10,816
Prepaid expense and other current assets	(161,708)	(303,322)
Other non-current assets	(1,500)
Accounts payables and other accrued liabilities	585,215	(40,135)
Other payables	7,020	115,988
Net cash used in continuing operating activities	(889,594)	(2,914,430)
Net cash adjustments for discontinued operating activities		907,329
Total net cash used in continuing and discontinued operating activities	(889,594)	(2,007,101)
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sale of investment in NSURE		900,000
Purchase of property and equipment	(15,397)	(13,010)
Purchase of intangibles	(21,134)	(151,862)
Net cash (used in) provided by investing activities	(36,531)	735,128
CASH FLOWS FROM FINANCING ACTIVITIES:
Principal repayments of debt	(680,093)	(450,935)
Principal repayments of short-term financings	(106,460)
Proceeds from short-term financings	158,788	58,707
Payments of loans payable, related parties	(437,754)	(649,870)
Proceeds from common shares issued through an at the market offering	2,068,344
Earn-out liability payments		(344,225)
Proceeds from private placement of shares and warrants		3,446,484
Net cash provided by continuing financing activities	1,002,825	2,060,161
Net cash used in discontinued financing activities		(17,701)
Total net cash provided by continuing and discontinued financing activities	1,002,825	2,042,460
Net increase in cash and restricted cash	76,700	770,487
Cash and restricted cash at beginning of year	2,738,911	1,909,769
Cash and restricted cash at end of year	$ 2,815,611	$ 2,680,256

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (1,489,395)	$ (5,346,663)	$ (1,055,287)	$ (1,788,538)	$ (6,836,057)	$ (2,843,824)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Jun. 30, 2024
Trading Arrangements, by Individual [Table]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

SUMMARY OF BUSINESS AND SIGNIFI

SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 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 Quarterly Report on Form 10-Q refer to capitalized terms as defined in the Form 10-K. Certain prior period accounts and balances in these unaudited 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 the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. Liquidity As of June 30, 2024, the Company’s reported cash and restricted cash aggregated balance was approximately $ 2,816,000 4,322,000 3,722,000 600,000 2,889,000 6,178,000 3,922,000 6,836,000 1,728,825 Although there can be no assurance that debt or equity financing will be available on acceptable terms, or at all, 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 unaudited financial statements with the Securities and Exchange Commission (“SEC”). Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosures in the financial statements and accompanying notes. Management bases its estimates on historical experience and on assumptions believed to be reasonable under the circumstances. Actual results could differ materially from those estimates. Cash and Restricted Cash Cash and restricted cash reported on our condensed consolidated balance sheets are reconciled to the total shown on our condensed consolidated statements of cash flows as follows: SCHEDULE OF RESTRICTED CASH IN STATEMENT OF CASH FLOW June 30, 2024 June 30, 2023 Cash $ 1,405,824 $ 1,274,743 Restricted cash 1,409,787 1,405,513 Total cash and restricted cash $ 2,815,611 $ 2,680,256 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 June 30, 2024 December 31, 2023 Stock price $ 3.74 $ 9.18 Volatility 135.00 % 110.00 % Time to expiry 4.53 4.99 Dividend yield 0 % 0 % Risk free rate 4.30 % 3.80 % Warrants measurement input 4.30 % 3.80 % The following reconciles fair value of the liability classified warrants: SCHEDULE OF RECONCILES FAIR VALUE OF LIABILITY CLASSIFIED WARRANTS Series B Warrant Liabilities Placement Agent Warrants Total Beginning balance, December 31, 2023 $ 268,667 $ 326 $ 268,993 Unrealized gain (95,333 ) - (95,333 ) Warrants exercised or exchanged - - - Ending balance, March 31, 2024 $ 173,334 $ 326 $ 173,660 Balance $ 173,334 $ 326 $ 173,660 Unrealized gain (60,667 ) - (60,667 ) Warrants exercised or exchanged (112,667 ) - (112,667 ) Ending balance, June 30, 2024 $ - $ 326 $ 326 Balance $ - $ 326 $ 326 Earn-out liabilities: The following table summarizes the significant unobservable inputs used in the fair value measurements: SCHEDULE OF FAIR VALUE MEASUREMENTS June 30, 2024 December 31, 2023 Valuation technique N/A Discounted cash flow Significant unobservable input N/A Projected revenue and probability of achievement The Company values its Level 3 earn-out liability related to the Barra Acquisition using a Monte Carlo simulation in a risk-neutral framework (a special case of the Income Approach). The following summarizes the significant unobservable inputs: The following table reconciles fair value of earn-out liabilities for the periods ended June 30, 2024, and December 31, 2023: SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE June 30, 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 - (846,214 ) Earn-out payments (190,000 ) - 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 June 30, 2024 Medical Life Property and Casualty Disaggregates revenue Three Months Ended June 30, 2024 Medical Life Property and Casualty Total Three months ended June 30, 2024 $ 2,389,845 $ 38,744 $ 804,753 $ 3,233,342 Three months ended June 30, 2023 $ 2,526,713 $ 71,980 $ 597,212 $ 3,195,905 Six months ended June 30, 2024 $ 5,715,662 $ 94,961 $ 1,505,157 $ 7,315,780 Six months ended June 30, 2023 $ 5,822,458 $ 105,604 $ 1,206,946 $ 7,135,008 The following are customers representing 10% or more of total revenue: SCHEDULE OF CONCENTRATIONS OF REVENUES Insurance Carrier 2024 2023 Three Months Ended June 30, Insurance Carrier 2024 2023 Priority Health 22 % 28 % BlueCross BlueShield 11 % 12 % Insurance carrier 11 % 12 % Insurance Carrier 2024 2023 Six Months Ended June 30, Insurance Carrier 2024 2023 Priority Health 35 % 37 % BlueCross BlueShield 12 % 13 % Insurance carrier 12 % 13 % No other single customer accounted for more than 10% of the Company’s commission revenues during the three and six months ended June 30, 2024 and 2023. The loss of any significant customer could have a material adverse effect on the Company. Income Taxes The Company recorded no As of June 30, 2024 Recently Issued Accounting Pronouncements We do not expect any recently issued accounting pronouncements to have a material effect on our financial statements not already disclosed in the Form 10-K.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 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 June 30, 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 June 30, 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 June 30, 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 1.0 $ 1,807,188 $ (1,487,205 ) $ 319,983 Internally developed software 2.7 1,698,186 (773,371 ) 924,815 Customer relationships 6.3 7,372,290 (2,813,315 ) 4,558,975 Purchased software 2.0 564,396 (563,074 ) 1,322 Video production assets - 50,000 (50,000 ) - Non-competition agreements 0.4 3,504,810 (3,157,153 ) 347,657 $ 14,996,870 $ (8,844,118 ) $ 6,152,752 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 $ 19,750,417 $ (8,707,660 ) $ 11,042,757 The following table reflects expected amortization expense as of June 30, 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 (remaining six months) $ 764,453 2025 1,397,041 2026 1,148,216 2027 807,696 2028 717,314 Thereafter 1,318,032 Total $ 6,152,752

LONG-TERM DEBT AND SHORT-TERM F

LONG-TERM DEBT AND SHORT-TERM FINANCINGS	6 Months Ended
	Jun. 30, 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 is as follows: SCHEDULE OF LONG TERM DEBT June 30, 2024 December 31, 2023 Oak Street Funding LLC Term Loan $ 338,812 $ 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 9,060 10,069 $ 338,812 $ 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 11,250 12,525 557,497 604,830 Oak Street Funding LLC Term Loan for the acquisition of SWMT, variable interest of prime rate plus 2.0 April 2029 6,997 7,733 646,205 695,758 Oak Street Funding LLC Term Loan for the acquisition of FIS, variable interest of prime rate plus 2.0 May 2029 28,117 31,026 1,636,131 1,758,558 Oak Street Funding LLC Term Loan for the acquisition of ABC, variable interest of prime rate plus 2.0 September 2029 32,409 35,649 2,712,692 2,899,409 Oak Street Funding LLC Term Loan for the acquisition of Barra, variable interest of prime rate plus 2.5 May 2032 166,049 176,762 5,869,749 6,089,580 Long term debt gross 11,761,086 12,417,737 Less: current portion (1,471,233 ) (1,390,766 ) Long-term debt $ 10,289,853 $ 11,026,971 Oak Street Funding LLC – Term Loans and Credit Facilities SCHEDULE OF CUMULATIVE MATURITIES OF LONG -TERM LOANS AND CREDIT FACILITIES Years Ending December 31, Maturities of Long-Term Debt 2024 (remaining six months) $ 714,133 2025 1,552,772 2026 1,729,160 2027 1,925,603 2028 2,106,978 Thereafter 3,986,322 Total 12,014,968 Less: debt issuance costs (253,882 ) Total $ 11,761,086 Short-Term Financings The Company has various short-term notes payable for financed items such as insurance premiums. These are normally paid in equal installments over a period of twelve months or less and carry interest rates ranging between 7.95 11.95 108,525 56,197

WARRANT LIABILITIES

WARRANT LIABILITIES	6 Months Ended
	Jun. 30, 2024
Warrant Liabilities
WARRANT LIABILITIES	NOTE 4. WARRANT LIABILITIES Series B Warrants and PAW’s On June 18, 2024, the holder of the remaining Series B Warrants exercised all their remaining 50,980 39,569 3.91 For the three and six months ended June 30, 2024, net fair value gains and losses recognized for the Series B Warrants and PAW’s, were gains of $ 60,667 156,000 1,592,509 2,673,723 As of June 30, 2024, there were 0 959 0 326 As of June 30, 2023, there were 78,383 959 3,741,983 326

EQUITY

EQUITY	6 Months Ended
	Jun. 30, 2024
Equity [Abstract]
EQUITY	NOTE 5. EQUITY Common Stock The Company is authorized to issue 117,647,059 0.086 During the first quarter of 2024, the Company issued 11,036 42,545 1,149 On July 1, 2024, the Company effectuated a 1-for-17 reverse stock split 110,350 9,490 During the second quarter of 2024, the Company issued 302,677 59,471 60,373 30,029 39,569 192,236 17,825 As of June 30, 2024, and December 31, 2023, there were 1,037,027 280,117 Abeyance Shares During the first and second quarters of 2024 respectively, upon request from an institutional investor, the Company converted 42,545 and 59,471 42,545 and 59,471 Series G Warrants Pursuant to the terms of the Series G Warrants, during the second quarter of 2024, the Series G Warrant exercise price reset from $ 11.16 3.96 247,678 192,236 no At Market Program (the “ATM”) On February 15, 2024, the Company entered into the ATM Agreement with the Agent, pursuant to which the Company may offer and sell, from time to time through the Agent, shares of its common stock having an aggregate maximum offering price as determined by the then in effect prospectus supplement to the base prospectus included in the registration statement (the “ATM Capacity”). Any shares offered and sold in the ATM offering will be issued pursuant to the Company’s effective shelf registration statement on Form S-3 (File No. 333-275190), which was declared effective by the SEC on November 7, 2023, and related prospectus supplements and accompanying base prospectus relating to the ATM offering. Under the Agreement, the Agent may sell shares by any method permitted by law and deemed to be an “at-the-market” offering as defined in Rule 415 promulgated under the Securities Act of 1933, as amended (the “Securities Act”). The offering of shares pursuant to the ATM Agreement will terminate upon the earlier of (i) the sale of all of the shares subject to the ATM Agreement, or (ii) the termination of the ATM Agreement by the Agent or the Company, as permitted therein. The Company agreed to pay to the Agent in cash, upon each sale of shares pursuant to the ATM Agreement, an amount equal to 3.5% of the gross proceeds from each such sale. The Company agreed to reimburse the Agent for certain specified expenses in connection with entering into the ATM Agreement. During the six months ended June 30, 2024, the Company sold 313,713 shares of common stock under the ATM Agreement, at an average price of $ 5.3492 , receiving proceeds, net of $ 141,631 in agent commissions and legal and other fees, of $ 2,068,344 . From the net sale proceeds, $ 146,174 was received in July 2024 and is recorded in the other receivables account in the unaudited condensed consolidated balance sheets as of June 30, 2024.As of the date of filing of this Quarterly Report on Form 10-Q, the net remaining ATM Capacity was $ 1,728,825 Equity-based Compensation Total stock-based compensation expense recorded in the unaudited condensed consolidated statements of operations for the three months ended June 30, 2024, and 2023 was $ 245,766 35,367 264,331 79,164

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	6 Months Ended
	Jun. 30, 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 Three Months Three Months Ended Ended June 30, 2024 June 30, 2023 Loss from continuing operations $ (1,489,395 ) $ (3,869,732 ) Net loss continuing operations, numerator, basic computation (1,489,395 ) (3,869,732 ) Recognition and change in fair value of warrant liabilities - - Net loss from continuing operations, numerator, diluted computation $ (1,489,395 ) $ (3,869,732 ) Weighted average common shares, basic 539,133 159,795 Effect of Series B Warrants - - Weighted average common shares, dilutive 539,133 159,795 Loss per common share – basic $ (2.76 ) $ (24.21 ) Loss per common share – diluted $ (2.76 ) $ (24.21 ) Six Months Six Months Ended Ended June 30, 2024 June 30, 2023 Loss from continuing operations $ (6,836,057 ) $ (997,776 ) Net Loss continuing operations, numerator, basic computation (6,836,057 ) (997,776 ) Recognition and change in fair value of warrant liabilities - - Net loss from continuing operations, numerator, diluted computation $ (6,836,057 ) $ (997,776 ) Weighted average common shares, basic 462,773 125,791 Effect of Series B Warrants - - Weighted average common shares, dilutive 462,773 125,791 Loss per common share – basic $ (14.77 ) $ (7.93 ) Loss per common share – diluted $ (14.77 ) $ (7.93 ) 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 SHARE June 30, 2024 June 30, 2023 For the Three Months Ended June 30, 2024 June 30, 2023 Shares subject to outstanding common stock options 510 649 Shares subject to outstanding Series A warrants 6,647 6,647 Shares subject to outstanding PAW’s 959 959 Shares subject to outstanding Series F warrants - 123,840 Shares subject to PA Warrants 3,096 3,096 Shares subject to unvested stock awards 52 205 June 30, 2024 June 30, 2023 For the Six Months Ended June 30, 2024 June 30, 2023 Shares subject to outstanding common stock options 510 649 Shares subject to outstanding Series A warrants 6,647 6,647 Shares subject to outstanding PAW’s 959 959 Shares subject to outstanding Series F warrants - 123,840 Shares subject to PA Warrants 3,096 3,096 Shares subject to unvested stock awards 52 205

LEASES

LEASES	6 Months Ended
	Jun. 30, 2024
Leases
LEASES	NOTE 7. LEASES Operating lease expense for the three months ended June 30, 2024, and 2023 was $ 102,073 123,326 207,029 239,296 5.08 8.35 Future minimum lease payments under these operating leases consisted of the following: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT Fiscal year ending December 31, Operating Lease Obligations 2024 (remaining six months) $ 180,322 2025 265,399 2026 229,522 2027 215,325 2028 182,190 Thereafter 225,136 Total undiscounted operating lease payments 1,297,894 Less: Imputed interest (252,939 ) Present value of operating lease liabilities $ 1,044,955

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 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 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 earn-out related balance of $ 500,000 10,272 0.086 41.31 The “Make-Up Amount” means $425,000 minus the Blockey Shares Value (10,272 multiplied by the Nasdaq official closing price of the Common Stock on the Calculation Date) 367,496 190,000 30,029 190,000 June 30, 2024. The following outlines changes to the Company’s earn-out liability balances for the respective periods ended June 30, 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 Payments - (190,000 ) - - - - Estimates and fair value adjustments - 47,761 - - - 47,761 Payable in common stock - (17,628 ) - - - (17,628 ) Ending balance June 30, 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 ) Estimates and 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 June 30, 2024 and December 31, 2023, respectively. Definitive Acquisition Agreements On May 14, 2024, the Company entered into a Stock Exchange Agreement (the “Stock Exchange Agreement”) to acquire Spetner Associates (“Spetner”). Pursuant to the Stock Exchange Agreement, the Company agreed to: (i) acquire 80 1.00 13,714,286 8,000,000 20

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 9. RELATED PARTY TRANSACTIONS The following table summarizes the loans payable, related parties current and non-current accounts, as of the periods ended June 30, 2024 and December 31, 2023, and the interest expense related parties account for the three and six-month periods ended June 30, 2024 and June 30, 2023, as presented on the condensed consolidated balance sheets and condensed consolidated statements of operations, respectively: SCHEDULE OF LOANS PAYABLE TO RELATED PARTIES Related Parties Payable Interest Expense, Related Parties Current Portion Long Term Portion for the Three Months Ended for the Six Months Ended Related Party June 30, 2024 December 31, 2023 June 30, 2024 December 31, 2023 June 30, 2024 June 30, 2023 June 30, 2024 June 30, 2023 Employee Payables 6,127 25,708 - - 577 1,730 2,307 3,459 Deferred Purchase Price Liability 256,173 233,504 111,554 247,055 17,335 49,423 37,167 89,170 Purchase Agreement Liability 181,553 195,741 549,321 650,475 19,613 - 38,660 - Total 443,853 454,953 660,875 897,530 37,525 51,153 78,134 92,629

SUMMARY OF BUSINESS AND SIGNI_2

SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 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 Quarterly Report on Form 10-Q refer to capitalized terms as defined in the Form 10-K. Certain prior period accounts and balances in these unaudited 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 the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation.
Liquidity	Liquidity As of June 30, 2024, the Company’s reported cash and restricted cash aggregated balance was approximately $ 2,816,000 4,322,000 3,722,000 600,000 2,889,000 6,178,000 3,922,000 6,836,000 1,728,825 Although there can be no assurance that debt or equity financing will be available on acceptable terms, or at all, 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 unaudited financial statements with the Securities and Exchange Commission (“SEC”).
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosures in the financial statements and accompanying notes. Management bases its estimates on historical experience and on assumptions believed to be reasonable under the circumstances. Actual results could differ materially from those estimates.
Cash and Restricted Cash	Cash and Restricted Cash Cash and restricted cash reported on our condensed consolidated balance sheets are reconciled to the total shown on our condensed consolidated statements of cash flows as follows: SCHEDULE OF RESTRICTED CASH IN STATEMENT OF CASH FLOW June 30, 2024 June 30, 2023 Cash $ 1,405,824 $ 1,274,743 Restricted cash 1,409,787 1,405,513 Total cash and restricted cash $ 2,815,611 $ 2,680,256
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 June 30, 2024 December 31, 2023 Stock price $ 3.74 $ 9.18 Volatility 135.00 % 110.00 % Time to expiry 4.53 4.99 Dividend yield 0 % 0 % Risk free rate 4.30 % 3.80 % Warrants measurement input 4.30 % 3.80 % The following reconciles fair value of the liability classified warrants: SCHEDULE OF RECONCILES FAIR VALUE OF LIABILITY CLASSIFIED WARRANTS Series B Warrant Liabilities Placement Agent Warrants Total Beginning balance, December 31, 2023 $ 268,667 $ 326 $ 268,993 Unrealized gain (95,333 ) - (95,333 ) Warrants exercised or exchanged - - - Ending balance, March 31, 2024 $ 173,334 $ 326 $ 173,660 Balance $ 173,334 $ 326 $ 173,660 Unrealized gain (60,667 ) - (60,667 ) Warrants exercised or exchanged (112,667 ) - (112,667 ) Ending balance, June 30, 2024 $ - $ 326 $ 326 Balance $ - $ 326 $ 326 Earn-out liabilities: The following table summarizes the significant unobservable inputs used in the fair value measurements: SCHEDULE OF FAIR VALUE MEASUREMENTS June 30, 2024 December 31, 2023 Valuation technique N/A Discounted cash flow Significant unobservable input N/A Projected revenue and probability of achievement The Company values its Level 3 earn-out liability related to the Barra Acquisition using a Monte Carlo simulation in a risk-neutral framework (a special case of the Income Approach). The following summarizes the significant unobservable inputs: The following table reconciles fair value of earn-out liabilities for the periods ended June 30, 2024, and December 31, 2023: SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE June 30, 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 - (846,214 ) Earn-out payments (190,000 ) - 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 June 30, 2024 Medical Life Property and Casualty Disaggregates revenue Three Months Ended June 30, 2024 Medical Life Property and Casualty Total Three months ended June 30, 2024 $ 2,389,845 $ 38,744 $ 804,753 $ 3,233,342 Three months ended June 30, 2023 $ 2,526,713 $ 71,980 $ 597,212 $ 3,195,905 Six months ended June 30, 2024 $ 5,715,662 $ 94,961 $ 1,505,157 $ 7,315,780 Six months ended June 30, 2023 $ 5,822,458 $ 105,604 $ 1,206,946 $ 7,135,008 The following are customers representing 10% or more of total revenue: SCHEDULE OF CONCENTRATIONS OF REVENUES Insurance Carrier 2024 2023 Three Months Ended June 30, Insurance Carrier 2024 2023 Priority Health 22 % 28 % BlueCross BlueShield 11 % 12 % Insurance carrier 11 % 12 % Insurance Carrier 2024 2023 Six Months Ended June 30, Insurance Carrier 2024 2023 Priority Health 35 % 37 % BlueCross BlueShield 12 % 13 % Insurance carrier 12 % 13 % No other single customer accounted for more than 10% of the Company’s commission revenues during the three and six months ended June 30, 2024 and 2023. The loss of any significant customer could have a material adverse effect on the Company.
Income Taxes	Income Taxes The Company recorded no As of June 30, 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 not already disclosed in the Form 10-K.

SUMMARY OF BUSINESS AND SIGNI_3

SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2024 June 30, 2023 Cash $ 1,405,824 $ 1,274,743 Restricted cash 1,409,787 1,405,513 Total cash and restricted cash $ 2,815,611 $ 2,680,256
SCHEDULE OF WARRANT LIABILITY	SCHEDULE OF WARRANT LIABILITY June 30, 2024 December 31, 2023 Stock price $ 3.74 $ 9.18 Volatility 135.00 % 110.00 % Time to expiry 4.53 4.99 Dividend yield 0 % 0 % Risk free rate 4.30 % 3.80 % Warrants measurement input 4.30 % 3.80 %
SCHEDULE OF RECONCILES FAIR VALUE OF LIABILITY CLASSIFIED WARRANTS	The following reconciles fair value of the liability classified warrants: SCHEDULE OF RECONCILES FAIR VALUE OF LIABILITY CLASSIFIED WARRANTS Series B Warrant Liabilities Placement Agent Warrants Total Beginning balance, December 31, 2023 $ 268,667 $ 326 $ 268,993 Unrealized gain (95,333 ) - (95,333 ) Warrants exercised or exchanged - - - Ending balance, March 31, 2024 $ 173,334 $ 326 $ 173,660 Balance $ 173,334 $ 326 $ 173,660 Unrealized gain (60,667 ) - (60,667 ) Warrants exercised or exchanged (112,667 ) - (112,667 ) Ending balance, June 30, 2024 $ - $ 326 $ 326 Balance $ - $ 326 $ 326
SCHEDULE OF FAIR VALUE MEASUREMENTS	The following table summarizes the significant unobservable inputs used in the fair value measurements: SCHEDULE OF FAIR VALUE MEASUREMENTS June 30, 2024 December 31, 2023 Valuation technique N/A Discounted cash flow Significant unobservable input N/A Projected revenue and probability of achievement
SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE	The following table reconciles fair value of earn-out liabilities for the periods ended June 30, 2024, and December 31, 2023: SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE June 30, 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 - (846,214 ) Earn-out payments (190,000 ) - 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 June 30, 2024 Medical Life Property and Casualty Disaggregates revenue Three Months Ended June 30, 2024 Medical Life Property and Casualty Total Three months ended June 30, 2024 $ 2,389,845 $ 38,744 $ 804,753 $ 3,233,342 Three months ended June 30, 2023 $ 2,526,713 $ 71,980 $ 597,212 $ 3,195,905 Six months ended June 30, 2024 $ 5,715,662 $ 94,961 $ 1,505,157 $ 7,315,780 Six months ended June 30, 2023 $ 5,822,458 $ 105,604 $ 1,206,946 $ 7,135,008
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 June 30, Insurance Carrier 2024 2023 Priority Health 22 % 28 % BlueCross BlueShield 11 % 12 % Insurance carrier 11 % 12 % Insurance Carrier 2024 2023 Six Months Ended June 30, Insurance Carrier 2024 2023 Priority Health 35 % 37 % BlueCross BlueShield 12 % 13 % Insurance carrier 12 % 13 %

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 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 June 30, 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 June 30, 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 1.0 $ 1,807,188 $ (1,487,205 ) $ 319,983 Internally developed software 2.7 1,698,186 (773,371 ) 924,815 Customer relationships 6.3 7,372,290 (2,813,315 ) 4,558,975 Purchased software 2.0 564,396 (563,074 ) 1,322 Video production assets - 50,000 (50,000 ) - Non-competition agreements 0.4 3,504,810 (3,157,153 ) 347,657 $ 14,996,870 $ (8,844,118 ) $ 6,152,752 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 $ 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 June 30, 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 (remaining six months) $ 764,453 2025 1,397,041 2026 1,148,216 2027 807,696 2028 717,314 Thereafter 1,318,032 Total $ 6,152,752

LONG-TERM DEBT AND SHORT-TERM_2

LONG-TERM DEBT AND SHORT-TERM FINANCINGS (Tables)	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
SCHEDULE OF LONG TERM DEBT	The composition of the long-term debt is as follows: SCHEDULE OF LONG TERM DEBT June 30, 2024 December 31, 2023 Oak Street Funding LLC Term Loan $ 338,812 $ 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 9,060 10,069 $ 338,812 $ 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 11,250 12,525 557,497 604,830 Oak Street Funding LLC Term Loan for the acquisition of SWMT, variable interest of prime rate plus 2.0 April 2029 6,997 7,733 646,205 695,758 Oak Street Funding LLC Term Loan for the acquisition of FIS, variable interest of prime rate plus 2.0 May 2029 28,117 31,026 1,636,131 1,758,558 Oak Street Funding LLC Term Loan for the acquisition of ABC, variable interest of prime rate plus 2.0 September 2029 32,409 35,649 2,712,692 2,899,409 Oak Street Funding LLC Term Loan for the acquisition of Barra, variable interest of prime rate plus 2.5 May 2032 166,049 176,762 5,869,749 6,089,580 Long term debt gross 11,761,086 12,417,737 Less: current portion (1,471,233 ) (1,390,766 ) Long-term debt $ 10,289,853 $ 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 Years Ending December 31, Maturities of Long-Term Debt 2024 (remaining six months) $ 714,133 2025 1,552,772 2026 1,729,160 2027 1,925,603 2028 2,106,978 Thereafter 3,986,322 Total 12,014,968 Less: debt issuance costs (253,882 ) Total $ 11,761,086

EARNINGS (LOSS) PER SHARE (Tabl

EARNINGS (LOSS) PER SHARE (Tables)	6 Months Ended
	Jun. 30, 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 Three Months Three Months Ended Ended June 30, 2024 June 30, 2023 Loss from continuing operations $ (1,489,395 ) $ (3,869,732 ) Net loss continuing operations, numerator, basic computation (1,489,395 ) (3,869,732 ) Recognition and change in fair value of warrant liabilities - - Net loss from continuing operations, numerator, diluted computation $ (1,489,395 ) $ (3,869,732 ) Weighted average common shares, basic 539,133 159,795 Effect of Series B Warrants - - Weighted average common shares, dilutive 539,133 159,795 Loss per common share – basic $ (2.76 ) $ (24.21 ) Loss per common share – diluted $ (2.76 ) $ (24.21 ) Six Months Six Months Ended Ended June 30, 2024 June 30, 2023 Loss from continuing operations $ (6,836,057 ) $ (997,776 ) Net Loss continuing operations, numerator, basic computation (6,836,057 ) (997,776 ) Recognition and change in fair value of warrant liabilities - - Net loss from continuing operations, numerator, diluted computation $ (6,836,057 ) $ (997,776 ) Weighted average common shares, basic 462,773 125,791 Effect of Series B Warrants - - Weighted average common shares, dilutive 462,773 125,791 Loss per common share – basic $ (14.77 ) $ (7.93 ) Loss per common share – diluted $ (14.77 ) $ (7.93 )
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 June 30, 2024 June 30, 2023 For the Three Months Ended June 30, 2024 June 30, 2023 Shares subject to outstanding common stock options 510 649 Shares subject to outstanding Series A warrants 6,647 6,647 Shares subject to outstanding PAW’s 959 959 Shares subject to outstanding Series F warrants - 123,840 Shares subject to PA Warrants 3,096 3,096 Shares subject to unvested stock awards 52 205 June 30, 2024 June 30, 2023 For the Six Months Ended June 30, 2024 June 30, 2023 Shares subject to outstanding common stock options 510 649 Shares subject to outstanding Series A warrants 6,647 6,647 Shares subject to outstanding PAW’s 959 959 Shares subject to outstanding Series F warrants - 123,840 Shares subject to PA Warrants 3,096 3,096 Shares subject to unvested stock awards 52 205

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2024
Leases
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT	Future minimum lease payments under these operating leases consisted of the following: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT Fiscal year ending December 31, Operating Lease Obligations 2024 (remaining six months) $ 180,322 2025 265,399 2026 229,522 2027 215,325 2028 182,190 Thereafter 225,136 Total undiscounted operating lease payments 1,297,894 Less: Imputed interest (252,939 ) Present value of operating lease liabilities $ 1,044,955

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 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 Payments - (190,000 ) - - - - Estimates and fair value adjustments - 47,761 - - - 47,761 Payable in common stock - (17,628 ) - - - (17,628 ) Ending balance June 30, 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 ) Estimates and 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 June 30, 2024 and December 31, 2023, respectively.

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 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, as of the periods ended June 30, 2024 and December 31, 2023, and the interest expense related parties account for the three and six-month periods ended June 30, 2024 and June 30, 2023, as presented on the condensed consolidated balance sheets and condensed consolidated statements of operations, respectively: SCHEDULE OF LOANS PAYABLE TO RELATED PARTIES Related Parties Payable Interest Expense, Related Parties Current Portion Long Term Portion for the Three Months Ended for the Six Months Ended Related Party June 30, 2024 December 31, 2023 June 30, 2024 December 31, 2023 June 30, 2024 June 30, 2023 June 30, 2024 June 30, 2023 Employee Payables 6,127 25,708 - - 577 1,730 2,307 3,459 Deferred Purchase Price Liability 256,173 233,504 111,554 247,055 17,335 49,423 37,167 89,170 Purchase Agreement Liability 181,553 195,741 549,321 650,475 19,613 - 38,660 - Total 443,853 454,953 660,875 897,530 37,525 51,153 78,134 92,629

SCHEDULE OF RESTRICTED CASH IN

SCHEDULE OF RESTRICTED CASH IN STATEMENT OF CASH FLOW (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023
Accounting Policies [Abstract]
Cash	$ 1,405,824	$ 1,329,016	$ 1,274,743
Restricted cash	1,409,787	$ 1,409,895	1,405,513
Total cash and restricted cash	$ 2,815,611		$ 2,680,256

SCHEDULE OF WARRANT LIABILITY (

SCHEDULE OF WARRANT LIABILITY (Details)	Jun. 30, 2024	Dec. 31, 2023
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants measurement input	3.74	9.18
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 6 months 10 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	4.30	3.80

SCHEDULE OF RECONCILES FAIR VAL

SCHEDULE OF RECONCILES FAIR VALUE OF LIABILITY CLASSIFIED WARRANTS (Details) - USD ($)	3 Months Ended
	Jun. 30, 2024	Mar. 31, 2024
Offsetting Assets [Line Items]
Balance	$ 173,660	$ 268,993
Unrealized gain	(60,667)	(95,333)
Warrants exercised or exchanged	(112,667)
Balance	326	173,660
Series B Warrant Liabilities [Member]
Offsetting Assets [Line Items]
Balance	173,334	268,667
Unrealized gain	(60,667)	(95,333)
Warrants exercised or exchanged	(112,667)
Balance		173,334
Placement Agent Warrants [Member]
Offsetting Assets [Line Items]
Balance	326	326
Unrealized gain
Warrants exercised or exchanged
Balance	$ 326	$ 326

SCHEDULE OF FAIR VALUE MEASUREM

SCHEDULE OF FAIR VALUE MEASUREMENTS (Details) - Fair Value, Inputs, Level 3 [Member]	12 Months Ended
	Dec. 31, 2023
Platform Operator, Crypto Asset [Line Items]
Valuation technique	Discounted cash flow
Significant unobservable input	Projected revenue and probability of achievement

SCHEDULE OF GAIN OR LOSSES RECO

SCHEDULE OF GAIN OR LOSSES RECOGNIZED FAIR VALUE (Details) - USD ($)		6 Months Ended	12 Months Ended
		Jun. 30, 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			(846,214)
Earn-out payments		(190,000)
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		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Product Information [Line Items]
Disaggregates revenue	$ 3,233,342	$ 3,195,905	$ 7,315,780	$ 7,135,008
Medical [Member] | Regular [Member]
Product Information [Line Items]
Disaggregates revenue	2,389,845	2,526,713	5,715,662	5,822,458
Life [Member] | Regular [Member]
Product Information [Line Items]
Disaggregates revenue	38,744	71,980	94,961	105,604
Property and Casualty [Member] | Regular [Member]
Product Information [Line Items]
Disaggregates revenue	$ 804,753	$ 597,212	$ 1,505,157	$ 1,206,946

SCHEDULE OF CONCENTRATIONS OF R

SCHEDULE OF CONCENTRATIONS OF REVENUES (Details) - Customer Concentration Risk [Member] - Revenue Benchmark [Member]	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Priority Health [Member]
Product Information [Line Items]
Insurance carrier	22%	28%	35%	37%
BlueCross BlueShield [Member]
Product Information [Line Items]
Insurance carrier	11%	12%	12%	13%

SUMMARY OF BUSINESS AND SIGNI_4

SUMMARY OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Cash and restricted cash	$ 2,816,000		$ 2,816,000
Assets current	4,322,164		4,322,164			$ 4,379,032
Liabilities current	3,722,111		3,722,111			3,189,851
Working capital deficiency	600,000		600,000
Stockholders equity	2,889,241	$ 13,027,389	2,889,241	$ 13,027,389	$ 1,961,508	$ 7,147,330	$ 12,235,614	$ 8,911,039
Operating income loss	1,146,578	1,838,186	6,178,299	2,843,111
Impairment losses			3,922,110
Net loss			6,836,000
Aggregate offering price	1,728,825		1,728,825
Income tax benefit	$ 0	$ 0	$ 0	$ 0

SCHEDULE OF IMPAIRMENT OF GOODW

SCHEDULE OF IMPAIRMENT OF GOODWILL (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill December 31, 2022	$ 14,287,099
Goodwill impairment loss	(7,594,000)
Goodwill December 31, 2023	6,693,099
Goodwill June 30, 2024	$ 6,693,099	$ 6,693,099

SCHEDULE OF INTANGIBLE ASSETS A

SCHEDULE OF INTANGIBLE ASSETS AND WEIGHTED-AVERAGE REMAINING AMORTIZATION PERIOD (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 14,996,870	$ 19,750,417
Accumulated Amortization	(8,844,118)	(8,707,660)
Net Carrying Amount	$ 6,152,752	$ 11,042,757
Trademarks and Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	1 year	1 year 6 months
Gross Carrying Amount	$ 1,807,188	$ 1,807,189
Accumulated Amortization	(1,487,205)	(1,320,939)
Net Carrying Amount	$ 319,983	$ 486,250
Internally Developed Software [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	2 years 8 months 12 days	3 years 2 months 12 days
Gross Carrying Amount	$ 1,698,186	$ 1,798,922
Accumulated Amortization	(773,371)	(650,029)
Net Carrying Amount	$ 924,815	$ 1,148,893
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	6 years 3 months 18 days	8 years
Gross Carrying Amount	$ 7,372,290	$ 11,922,290
Accumulated Amortization	(2,813,315)	(3,193,629)
Net Carrying Amount	$ 4,558,975	$ 8,728,661
Purchased Software [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average remaining amortization period	2 years	3 months 18 days
Gross Carrying Amount	$ 564,396	$ 667,206
Accumulated Amortization	(563,074)	(618,418)
Net Carrying Amount	1,322	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	4 months 24 days	10 months 24 days
Gross Carrying Amount	$ 3,504,810	$ 3,504,810
Accumulated Amortization	(3,157,153)	(2,874,645)
Net Carrying Amount	$ 347,657	$ 630,165

SCHEDULE OF AMORTIZATION EXPENS

SCHEDULE OF AMORTIZATION EXPENSE OF ACQUIRED INTANGIBLES ASSETS (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
2024 (remaining six months)	$ 764,453
2025	1,397,041
2026	1,148,216
2027	807,696
2028	717,314
Thereafter	1,318,032
Total	$ 6,152,752	$ 11,042,757

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Intangible assets accumulated amortization asset	$ (8,844,118)		$ (8,844,118)		$ (8,707,660)
Asset impairment charge			3,922,110
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets accumulated amortization asset	(2,813,315)		(2,813,315)		(3,193,629)
Customer Relationships [Member] | Discontinued Operations [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets accumulated amortization asset	3,802,438		3,802,438
Developed Technology Rights [Member] | Discontinued Operations [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets accumulated amortization asset	65,411		65,411
Purchased Software [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets accumulated amortization asset	(563,074)		(563,074)		$ (618,418)
Purchased Software [Member] | Discontinued Operations [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets accumulated amortization asset	$ 54,261		$ 54,261

SCHEDULE OF LONG TERM DEBT (Det

SCHEDULE OF LONG TERM DEBT (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Line of Credit Facility [Line Items]
Long term debt gross	$ 11,761,086	$ 12,417,737
Less: current portion	(1,471,233)	(1,390,766)
Long-term debt	10,289,853	11,026,971
SWMT [Member]
Line of Credit Facility [Line Items]
Long term debt gross	646,205	695,758
FIS [Member]
Line of Credit Facility [Line Items]
Long term debt gross	1,636,131	1,758,558
ABC [Member]
Line of Credit Facility [Line Items]
Long term debt gross	2,712,692	2,899,409
Barra [Member]
Line of Credit Facility [Line Items]
Long term debt gross	5,869,749	6,089,580
EBS and USBA [Member]
Line of Credit Facility [Line Items]
Long term debt gross	338,812	369,602
CCS [Member]
Line of Credit Facility [Line Items]
Long term debt gross	$ 557,497	$ 604,830

SCHEDULE OF LONG TERM DEBT (D_2

SCHEDULE OF LONG TERM DEBT (Details) (Parenthetical) - USD ($)	6 Months Ended
	Jun. 30, 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	$ 6,997	$ 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	$ 28,117	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	$ 32,409	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	$ 166,049	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	$ 9,060	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	$ 11,250	$ 12,525

SCHEDULE OF CUMULATIVE MATURITI

SCHEDULE OF CUMULATIVE MATURITIES OF LONG -TERM LOANS AND CREDIT FACILITIES (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
2024 (remaining six months)	$ 714,133
2025	1,552,772
2026	1,729,160
2027	1,925,603
2028	2,106,978
Thereafter	3,986,322
Total	12,014,968
Less: debt issuance costs	(253,882)
Total	$ 11,761,086	$ 12,417,737

LONG-TERM DEBT AND SHORT-TERM_3

LONG-TERM DEBT AND SHORT-TERM FINANCINGS (Details Narrative) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
Interest rates	7.95%	11.95%
Outstanding short-term financings	$ 108,525	$ 56,197

WARRANT LIABILITIES (Details Na

WARRANT LIABILITIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Jun. 18, 2024
Common Stock [Member]
Offsetting Assets [Line Items]
Number of shares acquired					39,569
Series B Warrants [Member]
Offsetting Assets [Line Items]
Warrants exercised					50,980
Warrant exercise price					$ 3.91
Warrant recognized gain (loss)	$ 60,667	$ 1,592,509	$ 156,000	$ 2,673,723
Series B Warrant Liability [Member]
Offsetting Assets [Line Items]
Class of warrant or right, outstanding	0	78,383	0	78,383
Fair value of warrant liability			$ 0	$ 3,741,983
PAW [Member]
Offsetting Assets [Line Items]
Class of warrant or right, outstanding	959	959	959	959
Fair value of warrant liability			$ 326	$ 326

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended				6 Months Ended
	Jun. 28, 2024	Jul. 31, 2024	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Jun. 18, 2024	Dec. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized			117,647,059				117,647,059			117,647,059
Common stock, par value			$ 0.086				$ 0.086			$ 0.086
Stockholders' Equity, Reverse Stock Split	1-for-17 reverse stock split
Shares issued						$ (4,646)
Common stock, shares outstanding			1,037,027				1,037,027			280,117
Stock compensation expense			$ 245,766		$ 35,367		$ 264,331	$ 79,164
Series G Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common shares issued for series G warrant, shares			192,236
Warrants exercised									247,678
Warrants outstanding			0				0
Series G Warrants [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant exercise price			$ 11.16				$ 11.16
Series G Warrants [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant exercise price			$ 3.96				$ 3.96
Board of Directors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, Reverse Stock Splits	110,350
Shares issued	$ 9,490
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued			302,677	11,036
Share conversions			59,471	42,545
Equity based compensation			60,373	1,149
Stock Issued During Period, Shares, Reverse Stock Splits						902
Shares issued						$ 77
Common share payments for earnouts, shares							$ 30,029
Common shares issued for series B warrant, shares			39,569
Common shares issued for series G warrant, shares			192,236
Issuance of shares for services			17,825		6,621
Number of shares acquired									39,569
Common Stock [Member] | ATM Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued							313,713
Average price			$ 5.3492				$ 5.3492
Net proceeds							$ 141,631
Legal and other fees							2,068,344
Sale of stock, consideration received on transaction							$ 1,728,825
Common Stock [Member] | ATM Agreement [Member] | Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sale of stock, consideration received on transaction		$ 146,174
Common Stock [Member] | Investor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued			59,471	42,545
Share conversions			59,471	42,545
Common Stock [Member] | Series G Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares acquired									192,236

SCHEDULE OF CALCULATIONS OF BAS

SCHEDULE OF CALCULATIONS OF BASIC AND DILUTED EPS (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Earnings Per Share [Abstract]
Loss from continuing operations	$ (1,489,395)	$ (3,869,732)	$ (6,836,057)	$ (997,776)
Net Loss continuing operations, numerator, basic computation	(1,489,395)	(3,869,732)	(6,836,057)	(997,776)
Recognition and change in fair value of warrant liabilities
Net loss from continuing operations, numerator, diluted computation	$ (1,489,395)	$ (3,869,732)	$ (6,836,057)	$ (997,776)
Weighted average common shares, basic	539,133	159,795	462,773	125,791
Effect of Series B Warrants
Weighted average common shares, dilutive	539,133	159,795	462,773	125,791
Loss per common share – basic	$ (2.76)	$ (24.21)	$ (14.77)	$ (7.93)
Loss per common share – diluted	$ (2.76)	$ (24.21)	$ (14.77)	$ (7.93)

SCHEDULE OF DILUTIVE NET LOSS P

SCHEDULE OF DILUTIVE NET LOSS PER COMMON SHARE (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to unvested stock awards	510	649	510	649
Series A Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to unvested stock awards	6,647	6,647	6,647	6,647
PAW [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to unvested stock awards	959	959	959	959
Series F Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to unvested stock awards		123,840
Placement Agent Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to unvested stock awards	3,096	3,096	3,096	3,096
Series B Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to unvested stock awards	52	205	52	205
Series G Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to unvested stock awards				123,840

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENT (Details)	Jun. 30, 2024 USD ($)
Leases
2024 (remaining six months)	$ 180,322
2025	265,399
2026	229,522
2027	215,325
2028	182,190
Thereafter	225,136
Total undiscounted operating lease payments	1,297,894
Less: Imputed interest	(252,939)
Present value of operating lease liabilities	$ 1,044,955

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Leases
Lease expense	$ 102,073	$ 123,326	$ 207,029	$ 239,296
Weighted average remaining lease term	5 years 29 days		5 years 29 days
Weighted average discount rate	8.35%		8.35%

SCHEDULE OF EARN-OUT LIABILITY

SCHEDULE OF EARN-OUT LIABILITY (Details) - USD ($)		6 Months Ended	12 Months Ended
		Jun. 30, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1		$ 159,867	$ 2,709,478
Payments			(3,260,403)
Estimates and fair value adjustments		47,761	1,716,873
Payable in common stock		(17,628)	(159,867)
Ending balance			159,867
Transfers 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)
Estimates and fair value adjustments			1,612,914
Payable in common stock
Ending balance
Transfers 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		(190,000)	(750,001)
Estimates and fair value adjustments		47,761	569,734
Payable in common stock		(17,628)	(159,867)
Ending balance			159,867
Transfers 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)
Estimates and fair value adjustments			94,225
Payable in common stock
Ending balance
Transfers 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)
Estimates and fair value adjustments
Payable in common stock
Ending balance
Transfers to loans payable, related parties	[1]
Barra [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance – January 1			560,000
Payments
Estimates and fair value adjustments			(560,000)
Payable in common stock
Ending balance
Transfers 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 June 30, 2024 and December 31, 2023, respectively.

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative)					3 Months Ended
	May 14, 2024 USD ($) $ / shares	Apr. 30, 2024 USD ($)	Mar. 29, 2024 $ / shares	Sep. 29, 2023 USD ($) $ / shares shares	Jun. 30, 2024 USD ($) $ / shares	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($) $ / shares	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Loss Contingencies [Line Items]
Legal contingencies					$ 0		$ 0
Remaining balance							$ 159,867		$ 2,709,478
Common stock, par value | $ / shares					$ 0.086		$ 0.086
Cash					$ 1,405,824		$ 1,329,016	$ 1,274,743
Stock issued during period, value, new issues					1,943,696	$ 124,648
Assets [Member]
Loss Contingencies [Line Items]
Stock issued during period, value, new issues					$ 190,000
Stock Exchange Agreement [Member] | Spetner Associates [Member]
Loss Contingencies [Line Items]
Acquire percentage	0.80
Business Acquisition, Share Price | $ / shares	$ 1
Business Combination, Consideration Transferred	$ 13,714,286
Payments to Acquire Businesses, Gross	$ 8,000,000
Acquire remaining percentage	0.20
Employee [Member] | Purchase Agreement [Member]
Loss Contingencies [Line Items]
Remaining balance				$ 500,000
Agreed to issued shares | shares				10,272
Common stock, par value | $ / shares			$ 41.31	$ 0.086
Related party transaction, description of transaction			The “Make-Up Amount” means $425,000 minus the Blockey Shares Value (10,272 multiplied by the Nasdaq official closing price of the Common Stock on the Calculation Date)
Other liabilities, current		$ 367,496
Cash		190,000
Stock issued during period, value, new issues		$ 30,029

SCHEDULE OF LOANS PAYABLE TO RE

SCHEDULE OF LOANS PAYABLE TO RELATED PARTIES (Details) - Related Party [Member] - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Related Party Transaction [Line Items]
Current portion of related parties payable	$ 443,853		$ 443,853		$ 454,953
Current portion of related parties payable	660,875		660,875		897,530
Interest related parties	37,525	$ 51,153	78,134	$ 92,629
Employee Payables [Member]
Related Party Transaction [Line Items]
Current portion of related parties payable	6,127		6,127		25,708
Current portion of related parties payable
Interest related parties	577	1,730	2,307	3,459
Deferred Purchase Price Liability [Member]
Related Party Transaction [Line Items]
Current portion of related parties payable	256,173		256,173		233,504
Current portion of related parties payable	111,554		111,554		247,055
Interest related parties	17,335	49,423	37,167	89,170
Purchase Agreement Liability [Member]
Related Party Transaction [Line Items]
Current portion of related parties payable	181,553		181,553		195,741
Current portion of related parties payable	549,321		549,321		$ 650,475
Interest related parties	$ 19,613		$ 38,660