Advanzeon Solutions (CHCR) 10-K 18 May 18 2014 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2014	May 04, 2018
Document And Entity Information
Entity Registrant Name	Advanzeon Solutions, Inc.
Entity Central Index Key	22,872
Document Type	10-K
Trading Symbol	CHCR
Document Period End Date	Dec. 31, 2014
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	No
Entity Filer Category	Smaller Reporting Company
Entity Public Float		$ 3,312,768
Entity Common Stock, Shares Outstanding		63,063,685
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,014

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2014	Dec. 31, 2013
Current assets:
Cash	$ 11,533	$ 324,324
Accounts Receivable	271,459	711,478
Other	122,995	118,165
Total current assets	405,987	1,153,967
NON-CURRENT ASSETS
Property and equipment, net	1,652	26,652
Other		44,582
Total Non-currents assets	75,263	71,234
TOTAL ASSETS	407,639	1,225,201
Notes payable:
Related parties	3,040,405	3,000,000
Other
Current portion of long-term debt	4,661,625	5,155,186
Borrowings under lines of credit	926,167	602,617
Account payable	543,047	641,090
Accrued claims payable	648,313	1,302,825
Other accrued expenses	7,533,334	6,234,983
Total current liabilities	17,352,981	16,936,611
Long-term debt, net of current portion	90,000	90,000
TOTAL LIABILITIES	17,442,891	17,026,611
Preferred stock, $50,000 per value, non-cumulative
Preferred stock	521,700	521,700
Common stock, $0.01 per value; 500,000 shares authorized; 63,063,685 shares issued and outstanding	630,637	630,637
Additional paid-in capital	27,235,067	27,235,067
Accumulated deficit	(45,422,656)	(44,188,816)
Total stockholders' deficiency	(17,035,253)	(15,801,413)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIENCY	407,638	1,225,197
Preferred Stock, Series C [Member]
Preferred stock, $50,000 per value, non-cumulative
Preferred stock
Other Series Preferred Stock [Member]
Preferred stock, $50,000 per value, non-cumulative
Preferred stock

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2014	Dec. 31, 2013
Preferred stock, par value	$ 50,000	$ 50,000
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	500,000	500,000
Common stock, shares issued	63,063,685	63,063,685
Common stock, shares outstanding	63,063,685	63,063,685
Preferred Stock, Series C [Member]
Preferred stock, shares authorized	14,400	14,400
Preferred stock, shares issued	10,424	10,424
Preferred Stock, shares outstanding	10,424	10,424
Other Series Preferred Stock [Member]
Preferred stock, shares authorized	981,260	981,260

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Statement [Abstract]
Managed care revenues	$ 535,863	$ 3,125,693
Costs and expenses:
Costs of revenues		1,086,000
General and administrative	1,549,814	5,183,825
Goodwill impairment
Depreciation and amortization	25,000	33,148
Total costs and expenses	1,574,814	6,302,973
Operating loss	(1,038,951)	(3,177,280)
Other income (expense):
Interest expense	(1,344,889)	(1,880,955)
Gain on sale of subsidiary (See Note 11)		10,969,615
Legal settlement (See Note 12)	1,150,000
Income taxes		(59,100)
Net loss attributable to common stockholders	$ (1,233,840)	$ 5,852,281

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIENCY - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Preferred Stock [Member]
Beginning balance	$ 521,700	$ 521,700
Beginning balance (in shares)	10,434	10,434
Ending balance	$ 521,700	$ 521,700
Ending balance (in shares)	10,434	10,434
Common Stock [Member]
Beginning balance	$ 630,637	$ 594,518
Beginning balance (in shares)	63,063,685	59,451,836
Stock issued to non-employees for consulting services		$ 24,670
Stock issued to non-employees for consulting services (in shares)		2,466,988
Stock issued for payment of interest		$ 11,449
Stock issued for payment of interest (in shares)		1,144,861
Ending balance	$ 630,637	$ 630,637
Ending balance (in shares)	63,063,685	63,063,685
Additional Paid-In Capital [Member]
Beginning balance	$ 27,235,066	$ 25,981,680
Stock issued to non-employees for consulting services		296,421
Stock issued for payment of interest		123,348
Warrants issued to employees		102,687
Warrants issued to non-employees for services		164,361
Warrants issued in connection with debt financings		6,247
Issuance of unvested Series D preferred stock		343,856
Issuance of stock options		216,467
Ending balance	27,235,066	27,235,066
Accumulated Deficit [Member]
Beginning balance	(44,188,816)	(50,041,097)
Net income (loss)	(1,233,840)	5,852,281
Ending balance	(45,422,656)	(44,188,816)
Beginning balance	(15,801,413)	(22,943,198)
Net income (loss)	(1,309,926)	5,852,281
Stock issued to non-employees for consulting services		321,091
Stock issued for payment of interest		134,797
Warrants issued to employees		102,687
Warrants issued to non-employees for services		164,361
Warrants issued in connection with debt financings		6,247
Issuance of unvested Series D preferred stock		343,856
Issuance of stock options		216,467
Ending balance	$ (17,035,253)	$ (15,801,413)

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ (1,233,840)	$ 5,852,281
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation	25,000	33,148
Bad Debts		28,000
Gain on sale of subsidiary		(10,969,615)
Discount amortization on notes payable	56,631	153,887
Stock-based compensation
Changes in assets and liabilities:
Accounts receivable	440,018	3,021,868
Other current assets	(4,830)	30,065
Other assets	44,582	107,295
Accounts payable	(98,043)	(422,816)
Accrued claims payable	(654,512)	2,238,600
Other accrued expenses	1,298,441	(1,182,623)
Net cash provided by (used in) operating activities	(126,552)	(1,109,910)
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Net proceeds from line of credit, net	323,550	602,617
Accrued interest added to debt balances	934
Proceeds from borrowings	573,870	979,998
Increase in related party debt	40,405
Repayment of debt	(1,125,000)	(1,068,381)
Net cash (used in) provided by financing activities	(186,241)	514,234
Net decrease in cash	(14,103)	(595,676)
Cash - Beginning of Year	324,324	920,000
CASH - END OF YEAR	11,531	324,324
Cash paid during the year for:
Interest
Income taxes

DESCRIPTION OF THE COMPANY_S BU

DESCRIPTION OF THE COMPANY’S BUSINESS AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF THE COMPANY'S BUSINESS AND BASIS OF PRESENTATION	Note 1 DESCRIPTION OF THE COMPANY’S BUSINESS AND BASIS OF PRESENTATION The consolidated financial statements include the accounts of Advanzeon Solutions, Inc and its wholly owned subsidiaries, each with their respective subsidiaries (collectively referred to herein as, the “Company,” “Advanzeon,” “we”, “us,” or “our”). Nature of Operations -

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Note 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF ACCOUNTING AND PRINCIPLES OF CONSOLIDATION Going Concern Basis The Company has elected to not adopt the option available under United States generally accepted accounting principles (“GAAP”) to measure any eligible financial instruments or other items at fair market value at this time. Accordingly, the Company measures all of its assets and liabilities on the historical cost basis of accounting, except as otherwise required by GAAP. Inter-company accounts and transactions have been eliminated in consolidation. Certain minor reclassifications of prior period amounts have been made to conform to the current year presentation. Use of Estimates Accounts Receivable Property and Equipment Accrued Claims Payable Generally, we have the ability to cancel a managed care contract with 60 to 120 days’ written notice or to request a renegotiation of terms under certain circumstances, if the contract is not meeting our financial goals. Prior to a cancellation, we typically submit a request for a rate increase accompanied by supporting utilization data. Although historically, our clients have been generally receptive to such requests, no assurance can be given that such requests will be fulfilled in our favor in the future. If a rate increase is not granted, we have the ability, in some cases, to terminate the contract and thereby limit our exposure to risk. Fair Value Measurements Due to the inherent nature of related party transactions, we have not attempted to estimate the fair value of liabilities payable to related parties of the Company. As such, promissory notes payable with carrying values of $3,000,000 and $3, 000,000, respectively, at December 31, 2014 and 2013, are excluded from the following table. The carrying amounts and estimated fair values of other financial instruments (all are liabilities) at December 31, 2014 and 2013, are as follows (in thousands): December 31, 2014 2013 Carrying Estimated Fair Carrying Estimated Fair Promissory notes $ — $ — $ — $ — Zero-coupon promissory Notes — — — — Debentures 3,586,004 — 3,586,004 — Senior promissory notes 1,771,013 — 1,771,013 — Long-term promissory notes — — — Less unamortized discount (55,200 ) — (111,831 ) — $ 5,301,817 $ — $ 5,245,186 $ — Revenue Recognition Cost of Revenues Legal Defense Costs Income Taxes - We are subject to the income tax jurisdictions of the U.S. and multiple state tax jurisdictions. However, our provisions for income taxes for 2013 and 2014 include only state income taxes (see Note 11). Management has evaluated our tax positions taken or to be taken on income tax returns that remain subject to examination (i.e., tax years 2008 and thereafter federally), and has concluded that there have been no uncertain tax positions (as defined in GAAP) taken that require recognition or disclosure in the consolidated financial statements. In the event of any income tax-related interest or penalties are incurred, they would be included in general and administrative expense. Stock Options and Warrants We use a Black-Scholes valuation model to estimate the fair value of options and warrants on the measurement date and for determining the allocation of the relative values of debt and warrants. In applying the model, we use level 3 inputs, as defined by GAAP, consisting of historical data and management judgment to estimate the expected terms of the instruments. Expected volatility is based on the historical volatility of our traded stock. We do not expect to pay dividends for the period of the expected life of the instruments, and therefore we assume no expected dividend. The assumed risk-free rates used are based on the U.S. Treasury yield curve with the same expected terms as those of the equity instruments at the time of grant. The following table lists the assumptions utilized in applying the Black-Scholes valuation model for options and warrants. Year ended December 31, 2014 2013 Expected volatility 160 % 160 % Expected life (in years) of options 3 % 4 % Expected life (in years) of warrants 2-3 % 2-3 % Risk-free interest rate range, options 0 % 0 % Risk-free interest rate range, warrants 0 % 0 % Expected dividend yield 0 % 0 % PER SHARE DATA For the periods presented, since losses would produce anti-dilution, no diluted loss per common share is presented. The following table sets forth the computation of basic loss per common share (amounts in thousands, except per share data): Year ended December 31, 2014 2013 Numerator: Net loss attributable to common stockholders $ 3,632,451 $ 7,146,162 Denominator: $ 63,063,685 $ 61,589,316 Weighted average common shares Basic loss per share attributable to common stockholders $ (0.06 ) $ (0.12 )

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	Note 3 PROPERTY AND EQUIPMENT Property and equipment, net, consists of the following at December 31: 2014 2013 Furniture and equipment $ 336,242 $ 336,492 Less accumulated depreciation and amortization 261,229 155,229 Property and equipment – net $ 75,263 $ 181,263 Depreciation expense for 2013 and 2014 is $105,907 and $106, 000 respectively.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2014
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Intangible Assets	Note 4 Intangible Assets There are no intangible assets for 2013 and 2014.

RELATED PARTY NOTES PAYABLE

RELATED PARTY NOTES PAYABLE	12 Months Ended
	Dec. 31, 2014
Notes Payable [Abstract]
RELATED PARTY NOTES PAYABLE	Note 5 RELATED PARTY NOTES PAYABLE Related party notes payable consists of the following at December 31, 2014 and 2013: 2014 2013 Convertible Promissory Note payable dated June 4, 2010 for $2,000,000 bearing interest at 24% payable quarterly in arrears, with a maturity date of June 4, 2011. The face value of the debt can be converted to the Company’s common stock at a conversion price of $.25 per share. The note may be prepaid upon providing five days written notice. $ 2,000,000 $ 2,000,000 Eighteen Month Promissory note payable dated November 8, 2011 for $1,000,000 bearing interest at 14% payable quarterly, with a maturity date of May 8, 2013. 1,000,000 1,000,000 Various borrowings during 2014 40,405 — $ 3,040,405 $ 3,000,000

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2014
Notes Payable [Abstract]
NOTES PAYABLE	Note 6 NOTES PAYABLE Notes payable consists of the following at December 31, 2014 and 2013: 2014 2013 14% Senior Promissory Note payable dated April 15, 2010, as amended on July 13, 2012, for $14,525 bearing interest at 14%, with a maturity date of April 15, 2014. In case of default, the default interest rate is 18%. $ 14,525 $ 14,525 Note payable dated April 10, 2010, as amended on April 15, 2012, for $5,188 bearing interest at 14%, with a maturity date of April 15, 2014. In case of default, the default interest rate is 18%. 5,188 5,188 14% Senior Note payable dated April 15, 2010, as amended on April 15, 2013, for $1,290,650 bearing interest at 14%, with a maturity date of April 15, 2014. The Lender owns warrants to purchase a total of 5,162,600 shares of common stock issued by the Company pursuant to two warrant agreements. 1,290,650 1,290,650 Promissory Note payable dated January 31, 2012, as amended on April 30, 2013, for $100,000, plus interest at 14%, with a maturity date of October 31, 2013. The face value of the debt can be converted to the Company’s common stock at a conversion price of $.25 per share. 100,000 100,000 Convertible Promissory Note payable for $230,000 dated February 28, 2013, as amended on August 31, 2013. Amount of loan amended to $245,000 including interest in arrears of $15,000. Interest accrues at 14% and loan matures on November 30, 2013. The face value of the debt can be converted to the Company’s common stock at a conversion price of $.25 per share. 245,000 245,000 Promissory Note payable dated June 13, 2013, for $100,000, plus interest at 14%, with a maturity date of December 13, 2014. The face value of the debt can be converted to the Company’s common stock at a conversion price of $.25 per share. 100,000 100,000 Subtotal $ 1,755,363 $ 1,755,363 2014 2013 Subtotal from page 67 $ 1,755,363 $ 1,755,363 Senior Note payable dated April 15, 2010, as amended on September 10, 2012, for $10,375 bearing interest at 14%, with an amended maturity date of October 15, 2015. Lender agreed to forgive past due interest of $1,867.50 and note has been converted to a 7% Senior Note, effective April 15, 2014. The lender accepted $933.75 of the interest forgiveness in cash and the remaining $933.75 was added to the loan balance. 11,309 10,375 14% Senior Note payable, dated April 15, 2010, as amended on July 30, 2012, for $15,563 bearing interest at 14%, with a maturity date of April 15, 2013. In case of default, the default interest rate is 18%. 15,563 15,563 Senior Note payable dated April 15, 2010, as amended on July 13, 2012, for $72,625 initially bearing interest at 14%, with an amended maturity date of January 15, 2015. Lender agreed to forgive past due interest of $5,083.75 and note has been converted to a 7% Senior Note, effective October 15, 2013. 72,625 72,625 14% Senior Note payable dated April 15, 2010, as amended on July 6, 2012, for $264,563 bearing interest at 14%, with a maturity date of April 15, 2013. In case of default, the default interest rate is 18%. Per terms of the amendment, the Company agreed to pay the Kennedy Estate $13,228 in cash as compensation and consideration for agreeing to the terms of the amendment to the loan agreement. 264,563 264,563 Convertible Promissory Note payable dated March 2, 2012, as amended on March 2, 2013, for $50,000 bearing interest at 7% payable quarterly in arrears, with a maturity date of March 2, 2014. The face value of the debt can be converted to the Company’s common stock at a conversion price of $.50 per share. The note may be prepaid upon providing five days written notice. 50,000 50,000 14% Senior Note payable dated April 15, 2010, as amended on July 6, 2012, for $68,475 bearing interest at 14%, with an amended maturity date of April 15, 2014. In case of default, the default interest rate is 18%. 68,475 68,475 Subtotal $ 2,237,898 $ 2,236,964 2014 2013 Subtotal from page 68 $ 2,237,898 $ 2,236,964 Promissory note payable for $250,000, bearing interest at 9%, payable, in conjunction with the note listed below, in the amount of $10,000 per month, beginning October 1, 2011 289,000 189,000 Promissory note payable for $200,000, bearing interest at 8.5%, payable, in conjunction with note listed above, in the amount of $10,000 per month, beginning October 1, 2011. 90,000 190,000 Subordinated Debentures 487,000 537,000 Convertible Promissory Note payable dated March 16, 2013 for $100,000 bearing interest at 10% payable quarterly in arrears, with a maturity date of March 16, 2014. The face value of the debt can be converted to the Company’s common stock at a conversion price of $.25 per share. The note may be prepaid upon providing five days written notice. As additional consideration, a separate three-year warrant agreement was issued which entitles Paul Dorn to purchase 25,000 shares of common stock at $.15 per share. The warrants vest immediately. 100,000 100,000 Note payable dated August 1, 2012, bearing interest at 12%. 25,000 25,000 10% Senior Promissory Note payable dated November 3, 2010, for $1,037.50 bearing interest at 10%, payable semiannually, with a maturity date of April 15, 2012. The note may be prepaid upon providing five days written notice. 1,038 1,038 10% Senior Promissory Note payable dated November 3, 2010, for $15,562.50 bearing interest at 10%, payable semiannually, with a maturity date of April 15, 2012. The note may be prepaid upon providing five days written notice. 15,563 15,563 Subtotal $ 3,245,499 $ 3,294,565 2014 2013 Subtotal from page 69 $ 3,245,499 $ 3,294,565 Twenty-four Month Convertible Promissory Note payable dated February 7, 2012 for $100,000, bearing interest at 12% payable quarterly in arrears, with a maturity date of February 7, 2014. The face value of the debt can be converted to the Company’s common stock at a conversion price of $.25 per share. The note may be extended for an additional six months. 100,000 100,000 Eighteen Month Convertible Promissory Note payable dated August 30, 2011 for $1,400,000. Extended through January 15, 2014 per terns of an Extension and Forbearance Agreement. Lender is also granted a first lien security interest over all existing and future assets for CompCare de Puerto Rico, Inc, including the arbitration claim against MAPFRE Life Insurance Co. filed on August 10, 2012 at December 2`, 2013. $1,000.000 of proceeds was applied to this debt in 2014 upon receipt of the proceeds from MAFRE 400,000 1,400,000 Eighteen Month Convertible Promissory Note payable dated November 14, 2011 for $625,000. Extended through January 15, 2014 per terns of an Extension and Forbearance Agreement which requires payments of $75,000 each on September 13, 2013 and January 6, 2014. Lender is also granted a first lien security interest over all existing and future assets of CompCare de Puerto Rico, Inc, including the arbitration claim against MAPFRE Life Insurance Co. filed on August 10, 2012 at December 31, 2012. 475,000 550,000 14% Senior Promissory Note payable dated October 24, 2012, for $7,262.50 bearing interest at 14%, payable semiannually, with a maturity date of April 15, 2013. The note may be prepaid upon providing five days written notice. 7,263 7,263 14% Senior Promissory Note payable dated November 30, 2012, for $5,187.50 bearing interest at 14%, payable semiannually, with an amended maturity date of April 15, 2014. The note may be prepaid upon providing five days written notice. 5,188 5,188 Subtotal $ 4,232,950 $ 5,357,016 2014 2013 Subtotal from page 70 $ 4,232,950 $ 5,357,016 Convertible Promissory Note payable to dated October 6, 2014, for $100,000, bearing interest at 12%, with a maturity date of the earliest of October 6, 2015, the first closing of the Series A-1 Preferred Equity, or an Acquisition Transaction, i.e. the acquisition of all of the Company’s assets. The face value of the debt can be converted to the Company’s common stock at a conversion price of $.11per share. The note may be prepaid at any time without penalty. The note is subordinated in right of payment to all other notes. 100,000 — Convertible Promissory Note payable dated January 6, 2014, for $50,000, bearing interest at 18%, with a maturity date of the earliest of January 6, 2015, the first closing of the Series A-1 Preferred Equity, or an Acquisition Transaction, i.e. the sale of all of the Company’s assets or by a merger. The face value of the debt can be converted to the Company’s Series A-1 preferred stock at the applicable price per share at the date of conversion. The note may be prepaid at any time without penalty. The note is subordinated in right of payment to all other notes. 50,000 — Convertible Promissory Note payable dated January 23, 2014, for $67,000, bearing interest at 18%, with a maturity date of the earliest of January 23, 2015, the first closing of the Series A-1 Preferred Equity, or an Acquisition Transaction, i.e. the sale of all of the Company’s assets or by a merger. The face value of the debt can be converted to the Company’s Series A-1 preferred stock at the applicable price per share at the date of conversion. The note may be prepaid at any time without penalty. The note is subordinated in right of payment to all other notes. 67,000 — Subtotal $ 4,449,950 $ 5,357,016 2014 2013 Subtotal from page 71 $ 4,449,950 $ 5,357,016 Convertible Promissory Note payable dated February 25, 2014, for $45,000, bearing interest at 18%, with a maturity date of the earliest of February 25, 2015, the first closing of the Series A-1 Preferred Equity, or an Acquisition Transaction, i.e. the sale of all of the Company’s assets or by a merger. The face value of the debt can be converted to the Company’s Series A-1 preferred stock at the applicable price per share at the date of conversion. The note may be prepaid at any time without penalty. The note is subordinated in right of payment to all other notes. 45,000 — Convertible Promissory Note payable dated April 14, 2014, for $23,000, bearing interest at 18%, with a maturity date of the earliest of April 14, 2015, the first closing of the Series A-1 Preferred Equity, or an Acquisition Transaction, i.e. the sale of all of the Company’s assets or by a merger. The face value of the debt can be converted to the Company’s Series A-1 preferred stock at the applicable price per share at the date of conversion. The note may be prepaid at any time without penalty. The note is subordinated in right of payment to all other notes. 23,000 — Convertible Promissory Note payable dated April 21, 2014, for $37,000, bearing interest at 18%, with a maturity date of the earliest of April 21, 2015, the first closing of the Series A-1 Preferred Equity, or an Acquisition Transaction, i.e. the sale of all of the Company’s assets or by a merger. The face value of the debt can be converted to the Company’s Series A-1 preferred stock at the applicable price per share at the date of conversion. The note may be prepaid at any time without penalty. The note is subordinate in right of payment to all other notes. 37,000 — Convertible Promissory Note payable dated July 1, 2014, for $50,000, bearing interest at 18%, with a maturity date of the earliest of April 14, 2015, the first closing of the Series A-1 Preferred Equity, or an Acquisition Transaction, i.e. the sale of all of the Company’s assets or by a merger. The face value of the debt can be converted to the Company’s Series A-1 preferred stock at the applicable price per share at the date of conversion. The note may be prepaid at any time without penalty. The note is senior in right of payment to all other notes. 50,000 — Subtotal $ 4,604,950 $ 5,357,016 2014 2013 Subtotal from page 72 4,604,950 8,357,016 Convertible Promissory Note payable dated September 9, 2014, for $50,000, bearing interest at 12%, with a maturity date of the earliest of March 9, 2015, the first closing of the Series A-1 Preferred Equity, or an Acquisition Transaction, i.e. the sale of all of the Company’s assets or by a merger. The face value of the debt can be converted to the Company’s common stock at a conversion price of $.11 per share. The note may be prepaid at any time without penalty. The note is subordinated in right of payment to all other notes. 50,000 — Convertible Promissory Note payable dated July 17, 2014, for $100,000, bearing interest at 18%, with a maturity date of the earliest of July 17, 2015, the first closing of the Series A-1 Preferred Equity, or an Acquisition Transaction, i.e. the sale of all of the Company’s assets or by a merger. The face value of the debt can be converted to the Company’s Series A-1 preferred stock at the applicable price per share at the date of conversion. The note may be prepaid at any time without penalty. The note is senior in right of payment to all other notes 100,000 — 7½% Senior Note payable dated January 30, 2014, for $51,875 bearing interest at 7½%, with a maturity date of February 15, 2015. This note was issued in exchange for the $50,000 in 7½% Convertible Subordinated Debentures plus accrued interest of $1,875. The note may be prepaid upon providing five days written notice. 51,875 — $ 4,806,825 $ 5,357,016 Less Discounts on Notes (55,200 ) (111,831 ) Total notes payable 4,751,625 5,245,185 Less: long term portion (90,000 ) (90,000 ) Current notes payable $ 4,661,625 $ 5,155,185

BORROWINGS REVOLVING LINE OF CR

BORROWINGS REVOLVING LINE OF CREDIT	12 Months Ended
	Dec. 31, 2014
Borrowings Revolving Line Of Credit
BORROWINGS REVOLVING LINE OF CREDIT	Note 7 BORROWINGS REVOLVING LINE OF CREDIT The Company has a $2 million revolving line of credit with a financial institution. Interest on this line of credit is prime plus .25%. The prime rate at December 31, 2014 and 2013 was 3.25%. The outstanding balance on the revolving line of credit was $926,167 and $602,617 at December 31, 2014 and 2013, respectively. Interest is payable monthly, and principal is payable on demand. The revolving line of credit is collateralized by a first lien security interest in the Company’s account receivable.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	Note 8. COMMITMENTS AND CONTINGENCIES The Company lease its corporate office space under an operating lease. In May 2014, the Company moved its corporate office and entered into a new operating lease. The terms of the lease are for 5 years beginning on May 1, 2014 and ending June 30, 2019 with a monthly lease payment of $7,697. The lease contains an annual escalation clause and a provision for payment of real estate taxes, insurance, and maintenance and repair expenses. Total rental expense for the lease was approximately $82,000 and $218,000, respectively, for 2014 and 2013. Future minimum payments under the non-cancelable operating lease with initial or remaining terms of one year or more consist of the following at December 31, 2014. 2015 $ 92,364 2016 92,364 2017 92,634 2018 92,364 2019 46,182 $ 415,630 b. Economic conditions and related risks, concentrations and uncertainties At December 31, 2014, we had a working capital deficiency of approximately $17.1 million and a stockholders’ equity deficiency of approximately $17.2 million resulting from a history of operating losses. There can be no assurance that we will be able to find such financing in amounts or on terms acceptable to us, if at all, or that we will be able to achieve or sustain profitable operations and positive operating cash flows in the near term. Although subject to the general economic conditions, management believes that our current cash position will likely not be sufficient to meet our current levels of operations in the short term, our ability to achieve our business objectives and continue as a going concern for a reasonable period of time may be dependent upon the success of our plans to obtain sufficient debt or equity financing.

LITIGATION

LITIGATION	12 Months Ended
	Dec. 31, 2014
Litigation
LITIGATION	Note 9. LITIGATION In the ordinary conduct of the Company business, they are subject to periodic lawsuits and claims. Although management cannot predict with certainty the ultimate resolution of lawsuits and claims asserted against the Company, management does not believe that any currently pending legal proceedings to which the Company is a party could have a material adverse effect on the Company, or the Company’s future results of operations, cash flows or financial condition except as described below: The Company initiated an action against Jerry Katzman, a former director, in July 2009 alleging that Mr. Katzman fraudulently induced us to enter into an employment agreement and, alternatively, that Mr. Katzman breached that alleged employment agreement and was rightfully terminated. In September 2010, the matter proceeded to a trial by jury. The jury found that Mr. Katzman did not fraudulently induce Advanzeon to enter into the contract but also found that Mr. Katzman was not entitled to damages. On defendant’s motion to amend the verdict due to inconsistency, the trial court set aside the jury verdict and awarded Mr. Katzman damages of approximately $1.3 million. The Company appealed the lower court’s decision and posted a collateralized appeal bond for approximately $1.3 million. On February 14, 2013, the 11 th In a related matter to the Katzman litigation, on January 10, 2017, the Company brought an action against Melanie Damian et al. Case number 17-CA-00252, Thirteenth Judicial Circuit Court, Hillsborough County, FL. The Company alleges wrongful collection practices including wrongful garnishment of bank accounts. The Company has filed a claim for money it maintains is owed by Universal Health Care Insurance Company. In re: The Receivership of Universal Health Care Insurance Company. Case number 2013-CA-00358 and Case number 2013-CA-00375 in the Second Judicial Circuit Court, Leon County, FL. The objection to the claim by the receivership was heard April 4, 2018. In Michael Ross et.al v. Advanzeon Solutions, Inc., Plaintiff is suing the Company for money it claims is owed pursuant to a promissory note. The Company is filing a motion for summary judgment. Case Number 16-CA-005737, Thirteenth Judicial Circuit Court Hillsborough County, FL. Filed April 7, 2015. In Advanzeon Solutions, Inc. v. Mayer Hoffman et. al.., Case Number 16-CA-005737 Thirteenth Judicial Circuit Court Hillsborough County, FL., the Company has sued Defendants for damages for breach of audit services contract. The Judge ruled in favor of Defendants motion for summary judgment, but no judgment has been entered. The Company will file for a rehearing of the summary judgment and or an appeal. Filed June 17, 2016. In a matter entitled Pharmacy Value Management Solutions, Inc. vs Young & Son Tax and Accounting, LLC, Charles Young Sr., Charles Young Jr. and Jay Jacques, the Company brought this action for damages for among other things breach of accounting service contract, mandatory injunction, return of documents and conversion of accounting funds held in the accountants’ trust account. The case is in the initial stage. Case Number 18-CA-000960 Thirteenth Judicial Circuit, Hillsborough County, FL. Filed March 31, 2018.

EQUITY INSTRUMENTS

EQUITY INSTRUMENTS	12 Months Ended
	Dec. 31, 2014
Equity [Abstract]
EQUITY INSTRUMENTS	Note 10 EQUITY INSTRUMENTS Our Series C preferred stock is currently convertible into common stock at the rate of 316.28 common shares for each share of Series C preferred, adjustable for any dilutive issuances of common occurring in the future. Series C preferred shares vote with the common stockholders on an as-converted basis. The shares are nonparticipating except that dividends, when declared by our Board of Directors on the common stock, must be paid on the Series C stock on an as-converted basis before any dividends are paid on our common stock. The Series C is also cumulative with respect to dividends on common stock and junior series of preferred stock. Other significant rights and preferences of the Series C preferred include: ● the right to vote as a separate class to appoint five directors of the Company, and ● liquidation preferences, whereby the Series C holders have a claim against our assets senior to the claim of the holders of our common stock in the event of our liquidation, dissolution or winding-up (the value of the liquidation preference is $250 per share, or approximately $2,608,500 million at December 31, 2014 and 2013). We also have a class of convertible preferred stock, Series D, for which 7,000 shares are authorized and 250 shares were issued during the year ended December 31, 2014. The shares, which were granted in January 2012, do not vest until the tenth anniversary of the grant date. Such shares were issued in exchange for the cancelation of 120 previously granted warrants to purchase Series D shares. Once vested, a Series D preferred share will be convertible at any time into 100,000 shares of common stock, subject to adjustment in the event of any common stock dividend, split, combination thereof or other similar recapitalization, without additional consideration. Prior to vesting and thereafter, each Series D convertible preferred share is entitled to all voting, dividend, liquidation and other rights accorded a share of Series D convertible preferred stock. As to dividends, the Series D stock is noncumulative. If a dividend is declared on the common stock, each share of Series D stock is entitled to receive a dividend equal to 50% of the dividend declared for the common stock as if the Series D stock had been converted. Despite their nonvested status, voting rights of each share nevertheless consist of the right to cast the number of votes equal to those of 500,000 shares of common stock. Unless otherwise required by applicable law, holders of shares of Series D have the right to vote together with holders of common stock as a single class on all matters submitted to a vote of our stockholders. STOCK INCENTIVE COMPENSATION PLANS WARRANTS: To Purchase Common Stock During the three month period ended March 30, 2013, the Company issued 325,000 shares to various individuals for consulting services performed during the period. The shares issued were valued at $0.24 per share or an aggregate price of $77,005. We believe that Section 4(2) of the Securities Act of 1933, as amended, was available because these transactions did not involve a public offering and there was no general solicitation or general advertising involved in these transactions. We placed legends on the stock certificates stating that the securities were not registered under the Securities Act and set forth the restrictions on their transferability and sale. During the three month period ended June 30, 2013, the Company issued 1,420,588 shares to various individuals for consulting services performed during the period. The shares issued were valued at $0.07 - $0.12 per share or an aggregate price of $171,946. The Company also issued 1,119,078 shares as payments for accrued interest. The shares issued were valued at $0.10-$0.24 per share or an aggregate price of $132,219. We believe that Section 4(2) of the Securities Act of 1933, as amended, was available because these transactions did not involve a public offering and there was no general solicitation or general advertising involved in these transactions. We placed legends on the stock certificates stating that the securities were not registered under the Securities Act and set forth the restrictions on their transferability and sale. During the three month period ended September 30, 2013, the Company issued 721,400 shares to various individuals for consulting services performed during the period. The shares issued were valued at $0.10 per share or an aggregate price of $72,140. The Company also issued 25,783 shares as payments for accrued interest. The shares issued were valued at $0.10 per share or an aggregate price of $2,578. We believe that Section 4(2) of the Securities Act of 1933, as amended, was available because these transactions did not involve a public offering and there was no general solicitation or general advertising involved in these transactions. We placed legends on the stock certificates stating that the securities were not registered under the Securities Act and set forth the restrictions on their transferability and sale. A summary of warrant activity for 2014 and 2013 follows: Warrants Shares Weighted- Average Weighted- Contractual Term Aggregate Instrinsic Value Outstanding at January 1, 2013 35,957,583 0.33 4.26 years $ — Granted 8,320,000 0.24 3.38 years $ — Reclassified Forfeited, expired or cancelled Outstanding at December 31, 2013 44,277,583 0.31 Granted 3,399,000 0.27 Forfeited, expired, or cancelled (3,212,599 ) 0.25 Outstanding at December 31, 2014 44,463,984 0.31 Exercisable at December 31, 2014 44,463,984 0.31 3.47 years We recognized approximately $2.5 million and $2.6 million of compensation costs during 2014 and 2013, respectively. Due to the significant uncertainty of future realization (Note 6), we did not recognize the effect of approximately $624,000 of potential tax benefits attributable to equity-based expense recorded for warrants issued to key employees for 2011. OPTIONS: From time-to-time, we grant stock options as compensation for services to our employees, non-employee directors and certain consultants (“grantees”) allowing grantees to purchase our common stock pursuant to stockholder-approved stock option plans. We currently have three active incentive qualified option plans, the 1995 Incentive Plan, the 2002 Incentive Plan and the 2009 Equity Compensation Plan (collectively, the “Plans”), that provide for the granting of stock options, stock appreciation rights, limited stock appreciation rights, restricted preferred stock, and common stock grants to grantees. Grants issued under the Plans may qualify as incentive stock options (“ISOs”) under Section 422A of the Internal Revenue Code of 1986, as amended. Options for ISOs may be granted for terms of up to ten years. The vesting of options issued under the 1995 and 2002 plans generally occurs after six months for one-half of the options and after 12 months for the remaining options. For the 2009 Equity Compensation Plan, the vesting period is determined by our Compensation and Stock Option Committee. The exercise price for ISOs must equal or exceed the fair market value of the underlying shares on the date of grant. The Plans also provide for the full vesting of all outstanding options under certain change of control events. The maximum number of common shares authorized for issuance under the plans is 52,000,000. As of December 31, 2013 and 2014, the information regarding the options is set forth below. 2014 2013 Shares available 52,000,000 52,000,000 Options outstanding (Directors and employees) 6,322,000 6,322,000 Options exercisable 6,046,334 6,046,334 In addition, under our Non-employee Directors’ Stock Option Plan, we are authorized to issue non-qualified stock options to our non-employee directors for up to 1,000,000 common shares. Each non-qualified stock option is exercisable at a price equal to the average of the closing bid and asked prices of the common stock in the over-the-counter market for the most recent preceding day there was a sale of the stock prior to the grant date. Grants of options vest in accordance with vesting schedules established by our Board of Directors’ Compensation and Stock Option Committee. Upon joining our Board of Directors, directors receive an initial grant of 25,000 options for common shares. Annually, directors are granted 15,000 options for common shares on the date of our annual meeting. As of December 31, 2014, there were 2,678,000 shares available for option grants and 10,000,000 options for common shares outstanding under the non-qualified directors’ plan, Amount of which were exercisable. A summary of activity for 2014 and 2013 follows: Options Weighted- Average Exercise Price Weighted- Average Remaining Contractual Term Aggregate Instrinsic Value Outstanding at January 1, 2013 6,261,334 0.33 8.25 years Granted 300,000 0.25 Forfeited, expired or cancelled -10,000 0.25 Outstanding at December 31, 2013 6,551,334 0.28 9.85 years Granted 0 Forfeited, expired or cancelled -143,834 .25 Outstanding at December 31, 2014 6,407,500 .28 9.85 years Exercisable at December 31, 2014 0 The following table summarizes information about options granted and vested during the years ended December 31. 2014 2013 Options granted 0 300,000 Weighted-average grant-date fair value ($) N/A 0.07 Options vested 0 40,000 Fair value of vested options ($) N/A $ 2,800 During 2014 and 2013, we granted options for common shares to employees, non-employee directors and consultants. A summary of common stock options outstanding and exercisable as of December 31, 2014 follows: Options Exercise Weighted- Weighted- Options Weighted- 6,407,500 .28 .25-.65 9.85 0 N/A

SALE OF COMPREHENSIVE BEHAVIORA

SALE OF COMPREHENSIVE BEHAVIORAL CARE, INC	12 Months Ended
	Dec. 31, 2014
Sale Of Comprehensive Behavioral Care Inc
SALE OF COMPREHENSIVE BEHAVIORAL CARE, INC	Note 11 SALE OF COMPREHENSIVE BEHAVIORAL CARE, INC On December 30, 2013, The Company sold its wholly-owned subsidiary, Comprehensive Behavioral Care, Inc. (“CBC”). The sales price was $100.00 and the buyer received all of the issued and outstanding equity of CBC. As part of the transaction, the Company was entitled to receive any sums owing or payable to the Company or its subsidiaries for work or event occurring prior to the date of the sale. On January 1, 2014, the Company and CBC entered into an arrangement whereby the Company agreed to provide administrative services only for contracts held by CBC. These services consisted of the performance of clinical management, utilization management, claims administration, intensive case management, discharge planning and referral. In return CBC agreed to pay a monthly fee based on the number of employees/members covered on a client by client basis. The initial term is three years with provisions for subsequent one year renewals that has occurred every year since since commencement. Also on January 1, 2014, the Company and CBC entered into an agreement whereby the Company could lease the access to the Network Providers. The initial term was two years with provisions for subsequent one year term renewals. The Company agreed to pay a fixed rate per member, per month. Pursuant to the terms of the sale, the existing receivables of the Company went to the acquirer with the exception of the outstanding Accounts receivable at the date of sale for a total consideration of $100. The Company recorded a gain on sale of CBC of $9,270,336 as follows: Cash received on sale $ 100 Assets and liabilities transferred to purchaser Accounts payable 891,725 Accrued claims payable 9,557,575 Other accrued expenses 767,725 Other current assets (32,719 ) Property and equipment – net (61,670 ) Other long-term assets (153,122 ) Total net transfer 10,969,715 Gain on sale $ 10,969,615

LEGAL SETTLEMENT

LEGAL SETTLEMENT	12 Months Ended
	Dec. 31, 2014
Legal Settlement
LEGAL SETTLEMENT	Note 12 LEGAL SETTLEMENT The Company’s subsidiary, CompCare de Puerto Rico (“Puerto Rico”) entered into an agreement with MAPRE Life Insurance Company of Puerto Rico (:MAPFRE”) whereby the Company made available to MAPFRE’s Medicare Advantage beneficiaries its network of providers for behavioral, and mental health amongst other services effective December 1, 2008. From that time until August 13, 2012, the Company claimed that overpayments for medical costs were made and requested reimbursement. An arbitration case was filed, and the parties settled on June 12, 2014 for a settlement of $1,150,000, which was received by the Company. This settlement is recorded as part of Other Income on the face of the financial statements. Of the proceeds, $150,000 was paid as fees and $1,000,000 for the repayment of outstanding debt.

RELATED PARTY TRANSACTION

RELATED PARTY TRANSACTION	12 Months Ended
	Dec. 31, 2014
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTION	Note 13 RELATED PARTY TRANSACTION We recognized interest expense of approximately $620,000 and $616,000 during 2014 and 2013, respectively, in connection with loans from related parties of the Company. Employment agreement with Chief Executive Officer and Directors compensation In the event Mr. Marcus’ employment is terminated without cause, or Mr. Marcus voluntarily terminates his employment within one year following a change in control, if any, we will be obligated to pay to Mr. Marcus any accrued but unpaid bonuses and the total compensation that would have been paid to him for five full years following the date of termination. In connection with this employment agreement, we have accrued compensation payable of $ 1,640,280 and $832,479 included in accrued expenses as of December 31, 2014 and 2013, respectively.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
INCOME TAXES	Note 14 INCOME TAXES The Company did not provide for income taxes with respect to differences between financial loss and taxable loss arising from the timing of when certain transactions are recorded for book purposes versus tax purpose. The Company has not filed any federal or state income returns since 2012. The financial statements do not reflect any fines or penalties that may or may result from not filing the various income tax returns.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2014
Going Concern
GOING CONCERN	Note 15 GOING CONCERN During the fiscal year ended December 31, 2013, we funded our operations from revenues and a line of credit. For the fiscal year ended December 31, 2014, we funded our operations from revenues and the line of credit. We will continue to fund our operations from these sources until we are able to produce operating revenue sufficient to cover our cost structure. In the event we are not able to secure such funding, our operations will be adversely affected.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2014
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	Note 16 SUBSEQUENT EVENTS Other than the events discussed elsewhere above, no events were identified by management that in our opinion require accounting recognition or disclosure in these financial statements.

SUMMARY OF SIGNIFICANT ACCOUN23

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Going Concern Basis	Going Concern Basis The Company has elected to not adopt the option available under United States generally accepted accounting principles (“GAAP”) to measure any eligible financial instruments or other items at fair market value at this time. Accordingly, the Company measures all of its assets and liabilities on the historical cost basis of accounting, except as otherwise required by GAAP. Inter-company accounts and transactions have been eliminated in consolidation. Certain minor reclassifications of prior period amounts have been made to conform to the current year presentation.
Use of Estimates	Use of Estimates
Accounts Receivable	Accounts Receivable
Property and Equipment	Property and Equipment
Accrued Claims Payable	Accrued Claims Payable Generally, we have the ability to cancel a managed care contract with 60 to 120 days’ written notice or to request a renegotiation of terms under certain circumstances, if the contract is not meeting our financial goals. Prior to a cancellation, we typically submit a request for a rate increase accompanied by supporting utilization data. Although historically, our clients have been generally receptive to such requests, no assurance can be given that such requests will be fulfilled in our favor in the future. If a rate increase is not granted, we have the ability, in some cases, to terminate the contract and thereby limit our exposure to risk.
Fair Value Measurements	Fair Value Measurements Due to the inherent nature of related party transactions, we have not attempted to estimate the fair value of liabilities payable to related parties of the Company. As such, promissory notes payable with carrying values of $3,000,000 and $3, 000,000, respectively, at December 31, 2014 and 2013, are excluded from the following table. The carrying amounts and estimated fair values of other financial instruments (all are liabilities) at December 31, 2014 and 2013, are as follows (in thousands): December 31, 2014 2013 Carrying Estimated Fair Carrying Estimated Fair Promissory notes $ — $ — $ — $ — Zero-coupon promissory Notes — — — — Debentures 3,586,004 — 3,586,004 — Senior promissory notes 1,771,013 — 1,771,013 — Long-term promissory notes — — — Less unamortized discount (55,200 ) — (111,831 ) — $ 5,301,817 $ — $ 5,245,186 $ —
Revenue Recognition	Revenue Recognition
Cost of Revenues	Cost of Revenues
Legal Defense Costs	Legal Defense Costs
Income Taxes	Income Taxes - We are subject to the income tax jurisdictions of the U.S. and multiple state tax jurisdictions. However, our provisions for income taxes for 2013 and 2014 include only state income taxes (see Note 11). Management has evaluated our tax positions taken or to be taken on income tax returns that remain subject to examination (i.e., tax years 2008 and thereafter federally), and has concluded that there have been no uncertain tax positions (as defined in GAAP) taken that require recognition or disclosure in the consolidated financial statements. In the event of any income tax-related interest or penalties are incurred, they would be included in general and administrative expense.
Stock Options and Warrants	Stock Options and Warrants We use a Black-Scholes valuation model to estimate the fair value of options and warrants on the measurement date and for determining the allocation of the relative values of debt and warrants. In applying the model, we use level 3 inputs, as defined by GAAP, consisting of historical data and management judgment to estimate the expected terms of the instruments. Expected volatility is based on the historical volatility of our traded stock. We do not expect to pay dividends for the period of the expected life of the instruments, and therefore we assume no expected dividend. The assumed risk-free rates used are based on the U.S. Treasury yield curve with the same expected terms as those of the equity instruments at the time of grant. The following table lists the assumptions utilized in applying the Black-Scholes valuation model for options and warrants. NOTES TO FINANCIAL STATEMENTS Year ended December 31, 2014 2013 Expected volatility 160 % 160 % Expected life (in years) of options 3 % 4 % Expected life (in years) of warrants 2-3 % 2-3 % Risk-free interest rate range, options 0 % 0 % Risk-free interest rate range, warrants 0 % 0 % Expected dividend yield 0 % 0 %
PER SHARE DATA	PER SHARE DATA For the periods presented, since losses would produce anti-dilution, no diluted loss per common share is presented. The following table sets forth the computation of basic loss per common share (amounts in thousands, except per share data): Year ended December 31, 2014 2013 Numerator: Net loss attributable to common stockholders $ 3,632,451 $ 7,146,162 Denominator: $ 63,063,685 $ 61,589,316 Weighted average common shares Basic loss per share attributable to common stockholders $ (0.06 ) $ (0.12 )

SUMMARY OF SIGNIFICANT ACCOUN24

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Schedule of carrying and estimated fair values of financial instruments	The carrying amounts and estimated fair values of other financial instruments (all are liabilities) at December 31, 2014 and 2013, are as follows (in thousands): December 31, 2014 2013 Carrying Estimated Fair Carrying Estimated Fair Promissory notes $ — $ — $ — $ — Zero-coupon promissory Notes — — — — Debentures 3,586,004 — 3,586,004 — Senior promissory notes 1,771,013 — 1,771,013 — Long-term promissory notes — — — Less unamortized discount (55,200 ) — (111,831 ) — $ 5,301,817 $ — $ 5,245,186 $ —
Schedule of assumptions for options and warrants	The following table lists the assumptions utilized in applying the Black-Scholes valuation model for options and warrants. Year ended December 31, 2014 2013 Expected volatility 160 % 160 % Expected life (in years) of options 3 % 4 % Expected life (in years) of warrants 2-3 % 2-3 % Risk-free interest rate range, options 0 % 0 % Risk-free interest rate range, warrants 0 % 0 % Expected dividend yield 0 % 0 %
Computation of basic loss per common share	The following table sets forth the computation of basic loss per common share (amounts in thousands, except per share data): Year ended December 31, 2014 2013 Numerator: Net loss attributable to common stockholders $ 3,632,451 $ 7,146,162 Denominator: $ 63,063,685 $ 61,589,316 Weighted average common shares Basic loss per share attributable to common stockholders $ (0.06 ) $ (0.12 )

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Property and equipment, net, consists of the following at December 31: 2014 2013 Furniture and equipment $ 336,242 $ 336,492 Less accumulated depreciation and amortization 261,229 155,229 Property and equipment – net $ 75,263 $ 181,263

RELATED PARTY NOTES PAYABLE (Ta

RELATED PARTY NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2014
Related Party Notes Payable Tables
Schedule of related party notes payable	Related party notes payable consists of the following at December 31, 2014 and 2013: 2014 2013 Convertible Promissory Note payable dated June 4, 2010 for $2,000,000 bearing interest at 24% payable quarterly in arrears, with a maturity date of June 4, 2011. The face value of the debt can be converted to the Company’s common stock at a conversion price of $.25 per share. The note may be prepaid upon providing five days written notice. $ 2,000,000 $ 2,000,000 Eighteen Month Promissory note payable dated November 8, 2011 for $1,000,000 bearing interest at 14% payable quarterly, with a maturity date of May 8, 2013. 1,000,000 1,000,000 Various borrowings during 2014 40,405 — $ 3,040,405 $ 3,000,000

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2014
Notes Payable [Abstract]
Schedule of Notes payable	Notes payable consists of the following at December 31, 2014 and 2013: 2014 2013 14% Senior Promissory Note payable dated April 15, 2010, as amended on July 13, 2012, for $14,525 bearing interest at 14%, with a maturity date of April 15, 2014. In case of default, the default interest rate is 18%. $ 14,525 $ 14,525 Note payable dated April 10, 2010, as amended on April 15, 2012, for $5,188 bearing interest at 14%, with a maturity date of April 15, 2014. In case of default, the default interest rate is 18%. 5,188 5,188 14% Senior Note payable dated April 15, 2010, as amended on April 15, 2013, for $1,290,650 bearing interest at 14%, with a maturity date of April 15, 2014. The Lender owns warrants to purchase a total of 5,162,600 shares of common stock issued by the Company pursuant to two warrant agreements. 1,290,650 1,290,650 Promissory Note payable dated January 31, 2012, as amended on April 30, 2013, for $100,000, plus interest at 14%, with a maturity date of October 31, 2013. The face value of the debt can be converted to the Company’s common stock at a conversion price of $.25 per share. 100,000 100,000 Convertible Promissory Note payable for $230,000 dated February 28, 2013, as amended on August 31, 2013. Amount of loan amended to $245,000 including interest in arrears of $15,000. Interest accrues at 14% and loan matures on November 30, 2013. The face value of the debt can be converted to the Company’s common stock at a conversion price of $.25 per share. 245,000 245,000 Promissory Note payable dated June 13, 2013, for $100,000, plus interest at 14%, with a maturity date of December 13, 2014. The face value of the debt can be converted to the Company’s common stock at a conversion price of $.25 per share. 100,000 100,000 Subtotal $ 1,755,363 $ 1,755,363 Subtotal from page 67 $ 1,755,363 $ 1,755,363 Senior Note payable dated April 15, 2010, as amended on September 10, 2012, for $10,375 bearing interest at 14%, with an amended maturity date of October 15, 2015. Lender agreed to forgive past due interest of $1,867.50 and note has been converted to a 7% Senior Note, effective April 15, 2014. The lender accepted $933.75 of the interest forgiveness in cash and the remaining $933.75 was added to the loan balance. 11,309 10,375 14% Senior Note payable, dated April 15, 2010, as amended on July 30, 2012, for $15,563 bearing interest at 14%, with a maturity date of April 15, 2013. In case of default, the default interest rate is 18%. 15,563 15,563 Senior Note payable dated April 15, 2010, as amended on July 13, 2012, for $72,625 initially bearing interest at 14%, with an amended maturity date of January 15, 2015. Lender agreed to forgive past due interest of $5,083.75 and note has been converted to a 7% Senior Note, effective October 15, 2013. 72,625 72,625 14% Senior Note payable dated April 15, 2010, as amended on July 6, 2012, for $264,563 bearing interest at 14%, with a maturity date of April 15, 2013. In case of default, the default interest rate is 18%. Per terms of the amendment, the Company agreed to pay the Kennedy Estate $13,228 in cash as compensation and consideration for agreeing to the terms of the amendment to the loan agreement. 264,563 264,563 Convertible Promissory Note payable dated March 2, 2012, as amended on March 2, 2013, for $50,000 bearing interest at 7% payable quarterly in arrears, with a maturity date of March 2, 2014. The face value of the debt can be converted to the Company’s common stock at a conversion price of $.50 per share. The note may be prepaid upon providing five days written notice. 50,000 50,000 14% Senior Note payable dated April 15, 2010, as amended on July 6, 2012, for $68,475 bearing interest at 14%, with an amended maturity date of April 15, 2014. In case of default, the default interest rate is 18%. 68,475 68,475 Subtotal $ 2,237,898 $ 2,236,964 Subtotal from page 68 $ 2,237,898 $ 2,236,964 Promissory note payable for $250,000, bearing interest at 9%, payable, in conjunction with the note listed below, in the amount of $10,000 per month, beginning October 1, 2011 289,000 189,000 Promissory note payable for $200,000, bearing interest at 8.5%, payable, in conjunction with note listed above, in the amount of $10,000 per month, beginning October 1, 2011. 90,000 190,000 Subordinated Debentures 487,000 537,000 Convertible Promissory Note payable dated March 16, 2013 for $100,000 bearing interest at 10% payable quarterly in arrears, with a maturity date of March 16, 2014. The face value of the debt can be converted to the Company’s common stock at a conversion price of $.25 per share. The note may be prepaid upon providing five days written notice. As additional consideration, a separate three-year warrant agreement was issued which entitles Paul Dorn to purchase 25,000 shares of common stock at $.15 per share. The warrants vest immediately. 100,000 100,000 Note payable dated August 1, 2012, bearing interest at 12%. 25,000 25,000 10% Senior Promissory Note payable dated November 3, 2010, for $1,037.50 bearing interest at 10%, payable semiannually, with a maturity date of April 15, 2012. The note may be prepaid upon providing five days written notice. 1,038 1,038 10% Senior Promissory Note payable dated November 3, 2010, for $15,562.50 bearing interest at 10%, payable semiannually, with a maturity date of April 15, 2012. The note may be prepaid upon providing five days written notice. 15,563 15,563 Subtotal $ 3,245,499 $ 3,294,565 Subtotal from page 69 $ 3,245,499 $ 3,294,565 Twenty-four Month Convertible Promissory Note payable dated February 7, 2012 for $100,000, bearing interest at 12% payable quarterly in arrears, with a maturity date of February 7, 2014. The face value of the debt can be converted to the Company’s common stock at a conversion price of $.25 per share. The note may be extended for an additional six months. 100,000 100,000 Eighteen Month Convertible Promissory Note payable dated August 30, 2011 for $1,400,000. Extended through January 15, 2014 per terns of an Extension and Forbearance Agreement. Lender is also granted a first lien security interest over all existing and future assets for CompCare de Puerto Rico, Inc, including the arbitration claim against MAPFRE Life Insurance Co. filed on August 10, 2012 at December 2`, 2013. $1,000.000 of proceeds was applied to this debt in 2014 upon receipt of the proceeds from MAFRE 400,000 1,400,000 Eighteen Month Convertible Promissory Note payable dated November 14, 2011 for $625,000. Extended through January 15, 2014 per terns of an Extension and Forbearance Agreement which requires payments of $75,000 each on September 13, 2013 and January 6, 2014. Lender is also granted a first lien security interest over all existing and future assets of CompCare de Puerto Rico, Inc, including the arbitration claim against MAPFRE Life Insurance Co. filed on August 10, 2012 at December 31, 2012. 475,000 550,000 14% Senior Promissory Note payable dated October 24, 2012, for $7,262.50 bearing interest at 14%, payable semiannually, with a maturity date of April 15, 2013. The note may be prepaid upon providing five days written notice. 7,263 7,263 14% Senior Promissory Note payable dated November 30, 2012, for $5,187.50 bearing interest at 14%, payable semiannually, with an amended maturity date of April 15, 2014. The note may be prepaid upon providing five days written notice. 5,188 5,188 Subtotal $ 4,232,950 $ 5,357,016 Subtotal from page 70 $ 4,232,950 $ 5,357,016 Convertible Promissory Note payable to dated October 6, 2014, for $100,000, bearing interest at 12%, with a maturity date of the earliest of October 6, 2015, the first closing of the Series A-1 Preferred Equity, or an Acquisition Transaction, i.e. the acquisition of all of the Company’s assets. The face value of the debt can be converted to the Company’s common stock at a conversion price of $.11per share. The note may be prepaid at any time without penalty. The note is subordinated in right of payment to all other notes. 100,000 — Convertible Promissory Note payable dated January 6, 2014, for $50,000, bearing interest at 18%, with a maturity date of the earliest of January 6, 2015, the first closing of the Series A-1 Preferred Equity, or an Acquisition Transaction, i.e. the sale of all of the Company’s assets or by a merger. The face value of the debt can be converted to the Company’s Series A-1 preferred stock at the applicable price per share at the date of conversion. The note may be prepaid at any time without penalty. The note is subordinated in right of payment to all other notes. 50,000 — Convertible Promissory Note payable dated January 23, 2014, for $67,000, bearing interest at 18%, with a maturity date of the earliest of January 23, 2015, the first closing of the Series A-1 Preferred Equity, or an Acquisition Transaction, i.e. the sale of all of the Company’s assets or by a merger. The face value of the debt can be converted to the Company’s Series A-1 preferred stock at the applicable price per share at the date of conversion. The note may be prepaid at any time without penalty. The note is subordinated in right of payment to all other notes. 67,000 — Subtotal $ 4,449,950 $ 5,357,016 Subtotal from page 71 $ 4,449,950 $ 5,357,016 Convertible Promissory Note payable dated February 25, 2014, for $45,000, bearing interest at 18%, with a maturity date of the earliest of February 25, 2015, the first closing of the Series A-1 Preferred Equity, or an Acquisition Transaction, i.e. the sale of all of the Company’s assets or by a merger. The face value of the debt can be converted to the Company’s Series A-1 preferred stock at the applicable price per share at the date of conversion. The note may be prepaid at any time without penalty. The note is subordinated in right of payment to all other notes. 45,000 — Convertible Promissory Note payable dated April 14, 2014, for $23,000, bearing interest at 18%, with a maturity date of the earliest of April 14, 2015, the first closing of the Series A-1 Preferred Equity, or an Acquisition Transaction, i.e. the sale of all of the Company’s assets or by a merger. The face value of the debt can be converted to the Company’s Series A-1 preferred stock at the applicable price per share at the date of conversion. The note may be prepaid at any time without penalty. The note is subordinated in right of payment to all other notes. 23,000 — Convertible Promissory Note payable dated April 21, 2014, for $37,000, bearing interest at 18%, with a maturity date of the earliest of April 21, 2015, the first closing of the Series A-1 Preferred Equity, or an Acquisition Transaction, i.e. the sale of all of the Company’s assets or by a merger. The face value of the debt can be converted to the Company’s Series A-1 preferred stock at the applicable price per share at the date of conversion. The note may be prepaid at any time without penalty. The note is subordinate in right of payment to all other notes. 37,000 — Convertible Promissory Note payable dated July 1, 2014, for $50,000, bearing interest at 18%, with a maturity date of the earliest of April 14, 2015, the first closing of the Series A-1 Preferred Equity, or an Acquisition Transaction, i.e. the sale of all of the Company’s assets or by a merger. The face value of the debt can be converted to the Company’s Series A-1 preferred stock at the applicable price per share at the date of conversion. The note may be prepaid at any time without penalty. The note is senior in right of payment to all other notes. 50,000 — Subtotal $ 4,604,950 $ 5,357,016 Subtotal from page 72 4,604,950 8,357,016 Convertible Promissory Note payable dated September 9, 2014, for $50,000, bearing interest at 12%, with a maturity date of the earliest of March 9, 2015, the first closing of the Series A-1 Preferred Equity, or an Acquisition Transaction, i.e. the sale of all of the Company’s assets or by a merger. The face value of the debt can be converted to the Company’s common stock at a conversion price of $.11 per share. The note may be prepaid at any time without penalty. The note is subordinated in right of payment to all other notes. 50,000 — Convertible Promissory Note payable dated July 17, 2014, for $100,000, bearing interest at 18%, with a maturity date of the earliest of July 17, 2015, the first closing of the Series A-1 Preferred Equity, or an Acquisition Transaction, i.e. the sale of all of the Company’s assets or by a merger. The face value of the debt can be converted to the Company’s Series A-1 preferred stock at the applicable price per share at the date of conversion. The note may be prepaid at any time without penalty. The note is senior in right of payment to all other notes 100,000 — 7½% Senior Note payable dated January 30, 2014, for $51,875 bearing interest at 7½%, with a maturity date of February 15, 2015. This note was issued in exchange for the $50,000 in 7½% Convertible Subordinated Debentures plus accrued interest of $1,875. The note may be prepaid upon providing five days written notice. 51,875 — $ 4,806,825 $ 5,357,016 Less Discounts on Notes (55,200 ) (111,831 ) Total notes payable 4,751,625 5,245,185 Less: long term portion (90,000 ) (90,000 ) Current notes payable $ 4,661,625 $ 5,155,185

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Future minimum payments under non-cancelable operating leases	Future minimum payments under the non-cancelable operating lease with initial or remaining terms of one year or more consist of the following at December 31, 2014. 2015 $ 92,364 2016 92,364 2017 92,634 2018 92,364 2019 46,182 $ 415,630

EQUITY INSTRUMENTS (Tables)

EQUITY INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2014
Equity [Abstract]
Schedule of warrant activity	A summary of warrant activity for 2014 and 2013 follows: Warrants Shares Weighted- Average Weighted- Contractual Term Aggregate Instrinsic Value Outstanding at January 1, 2013 35,957,583 0.33 4.26 years $ — Granted 8,320,000 0.24 3.38 years $ — Reclassified Forfeited, expired or cancelled Outstanding at December 31, 2013 44,277,583 0.31 Granted 3,399,000 0.27 Forfeited, expired, or cancelled (3,212,599 ) 0.25 Outstanding at December 31, 2014 44,463,984 0.31 Exercisable at December 31, 2014 44,463,984 0.31 3.47 years
Summary of warrants outstanding and exercisable	As of December 31, 2013 and 2014, the information regarding the options is set forth below. 2014 2013 Shares available 52,000,000 52,000,000 Options outstanding (Directors and employees) 6,322,000 6,322,000 Options exercisable 6,046,334 6,046,334
Schedule of option activity	A summary of activity for 2014 and 2013 follows: Options Weighted- Average Exercise Price Weighted- Average Remaining Contractual Term Aggregate Instrinsic Value Outstanding at January 1, 2013 6,261,334 0.33 8.25 years Granted 300,000 0.25 Forfeited, expired or cancelled -10,000 0.25 Outstanding at December 31, 2013 6,551,334 0.28 9.85 years Granted 0 Forfeited, expired or cancelled -143,834 .25 Outstanding at December 31, 2014 6,407,500 .28 9.85 years Exercisable at December 31, 2014 0
Summary of options granted and vested	The following table summarizes information about options granted and vested during the years ended December 31. 2014 2013 Options granted 0 300,000 Weighted-average grant-date fair value ($) N/A 0.07 Options vested 0 40,000 Fair value of vested options ($) N/A $ 2,800
Summary of common stock options outstanding and exercisable	A summary of common stock options outstanding and exercisable as of December 31, 2014 follows: Options Exercise Weighted- Weighted- Options Weighted- 6,407,500 .28 .25-.65 9.85 0 N/A

SALE OF COMPREHENSIVE BEHAVIO30

SALE OF COMPREHENSIVE BEHAVIORAL CARE, INC (Tables)	12 Months Ended
	Dec. 31, 2014
Sale Of Comprehensive Behavioral Care Inc Tables
Schedule of gain on sale	The Company recorded a gain on sale of CBC of $9,270,336 as follows: Cash received on sale $ 100 Assets and liabilities transferred to purchaser Accounts payable 891,725 Accrued claims payable 9,557,575 Other accrued expenses 767,725 Other current assets (32,719 Property and equipment – net (61,670 Other long-term assets (153,122 Total net transfer 10,969,715 Gain on sale $ 10,969,615

SUMMARY OF SIGNIFICANT ACCOUN31

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Dec. 31, 2014	Dec. 31, 2013
Schedule of carrying and estimated fair values of financial instruments
Less: unamortized discount	$ (55,200)	$ (111,831)
Net liabilities carrying amount	5,301,817	5,245,186
Promissory Notes [Member]
Schedule of carrying and estimated fair values of financial instruments
Financial Instrument Carrying Amount
Debt instrument, Fair Value Disclosure
Zero Coupon Notes [Member]
Schedule of carrying and estimated fair values of financial instruments
Financial Instrument Carrying Amount
Debt instrument, Fair Value Disclosure
Debentures [Member]
Schedule of carrying and estimated fair values of financial instruments
Financial Instrument Carrying Amount	3,586,004	3,586,004
Debt instrument, Fair Value Disclosure
Senior Promissory Notes [Member]
Schedule of carrying and estimated fair values of financial instruments
Financial Instrument Carrying Amount	1,771,013	1,771,013
Debt instrument, Fair Value Disclosure
Long Term Promissory Notes [Member]
Schedule of carrying and estimated fair values of financial instruments
Financial Instrument Carrying Amount
Debt instrument, Fair Value Disclosure

SUMMARY OF SIGNIFICANT ACCOUN32

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Schedule of assumptions for options and warrants
Expected volatility	160.00%	160.00%
Expected dividend yield	0.00%	0.00%
Stock Option [Member]
Schedule of assumptions for options and warrants
Expected life (in years)	3 years	4 years
Risk-free interest rate range	0.00%	0.00%
Warrant [Member]
Schedule of assumptions for options and warrants
Risk-free interest rate range	0.00%	0.00%
Warrant [Member] | Maximum [Member]
Schedule of assumptions for options and warrants
Expected life (in years)	3 years	3 years
Warrant [Member] | Minimum [Member]
Schedule of assumptions for options and warrants
Expected life (in years)	2 years	2 years

SUMMARY OF SIGNIFICANT ACCOUN33

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Numerator:
Net loss attributable to common stockholders	$ (1,233,840)	$ 5,852,281
Denominator:
Weighted average common shares	63,063,685	61,589,316
Basic loss per share attributable to common stockholders	$ (0.06)	$ (0.12)

SUMMARY OF SIGNIFICANT ACCOUN34

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Diluted loss per common share	$ 0
Promissory notes payable related party	$ 3,000,000	$ 3,000,000
Minimum [Member]
Estimated useful lives of property and equipment	2 years
Notice period for cancellation of contract	60 days
Maximum [Member]
Estimated useful lives of property and equipment	12 years
Notice period for cancellation of contract	120 days

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2014	Dec. 31, 2013
Schedule of property and equipment
Property, plant and equipment, gross	$ 336,242	$ 336,492
Less accumulated depreciation and amortization	261,229	155,229
Property, plant and equipment, net	1,652	26,652
Furniture and Fixtures [Member]
Schedule of property and equipment
Property, plant and equipment, gross	$ 336,242	$ 336,492

PROPERTY AND EQUIPMENT (Detai36

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Property And Equipment Details Narrative
Depreciation expense	$ 106,000	$ 105,907

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Amortization of intangible assets	$ 0	$ 0

RELATED PARTY NOTES PAYABLE (De

RELATED PARTY NOTES PAYABLE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Convertible notes payable	$ 3,040,405	$ 3,000,000
24% Convertible Notes Payable Due June 4, 2010 [Member]
Convertible notes payable	$ 2,000,000	$ 2,000,000
Interest rate	24.00%	24.00%
Maturity Date	Jun. 4, 2011	Jun. 4, 2011
Principal	$ 2,000,000	$ 2,000,000
14% Convertible Notes Payable Due November 8, 2011 [Member]
Convertible notes payable	$ 1,000,000	$ 1,000,000
Interest rate	14.00%	14.00%
Maturity Date	May 8, 2013	May 8, 2013
Principal	$ 1,000,000	$ 1,000,000
Various borrowings during 2014 [Member]
Convertible notes payable	$ 40,405

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Notes payable, gross	$ 4,806,825	$ 5,357,016
Less Discounts on Notes	(55,200)	(111,831)
Total notes payable	4,751,625	5,245,185
Less: long term portion	(90,000)	(90,000)
Current notes payable	4,661,625	5,155,186
14% Convertible Promissory Note Payable Due on November 30, 2013 [Member]
Notes payable, gross	245,000	245,000
7% Convertible Promissory Note Payable Due on March 2, 2014 [Member]
Notes payable, gross	50,000	50,000
10% Convertible Promissory Note Payable Due on March 16, 2014 [Member]
Notes payable, gross	100,000	100,000
12% Convertible Promissory Note Payable Due on February 7, 2014 [Member]
Notes payable, gross	100,000	100,000
Convertible Promissory Note Payable Due on January 15, 2014 [Member]
Notes payable, gross	400,000	1,400,000
Convertible Promissory Note Payable Due on January 15, 2014 [Member]
Notes payable, gross	475,000	550,000
12% Convertible Promissory Note Payable Due on October 6, 2015 [Member]
Notes payable, gross	100,000
18% Convertible Promissory Note Payable Due on January 6, 2015 [Member]
Notes payable, gross	50,000
18% Convertible Promissory Note Payable Due on January 23, 2015 [Member]
Notes payable, gross	67,000
18% Convertible Promissory Note Payable Due on February 25, 2015 [Member]
Notes payable, gross	45,000
18% Convertible Promissory Note Payable Due on April 14, 2015 [Member]
Notes payable, gross	23,000
18% Convertible Promissory Note Payable Due on April 21, 2015 [Member]
Notes payable, gross	37,000
18% Convertible Promissory Note Payable Due on April 14, 2015 [Member]
Notes payable, gross	50,000
12% Convertible Promissory Note Payable Due on March 9, 2015 [Member]
Notes payable, gross	50,000
18% Convertible Promissory Note Payable Due on July 17, 2015 [Member]
Notes payable, gross	100,000
14% Senior Promissory Note Payable Due on April 15, 2014 [Member]
Notes payable, gross	14,525	14,525
14% Note Payable Due on April 15, 2014 [Member]
Notes payable, gross	5,188	5,188
14% Senior Promissory Note Payable Due on April 15, 2014 [Member]
Notes payable, gross	1,290,650	1,290,650
14% Promissory Note Payable Due on October 31, 2013 [Member]
Notes payable, gross	100,000	100,000
14% Promissory Note Payable Due on December 13, 2014 [Member]
Notes payable, gross	100,000	100,000
14% Senior Promissory Note Payable Due on October 15, 2015 [Member]
Notes payable, gross	11,309	10,375
14% Senior Promissory Note Payable Due on April 15, 2013 [Member]
Notes payable, gross	15,563	15,563
14% Senior Promissory Note Payable Due on January 15, 2015 [Member]
Notes payable, gross	72,625	72,625
14% Senior Promissory Note Payable Due on April 15, 2013 [Member]
Notes payable, gross	264,563	264,563
14% Senior Promissory Note Payable Due on April 15, 2014 [Member]
Notes payable, gross	68,475	68,475
9% Promissory Note Payable [Member]
Notes payable, gross	289,000	189,000
8.5% Promissory Note Payable [Member]
Notes payable, gross	90,000	190,000
Subordinated Debentures [Member]
Notes payable, gross	487,000	537,000
12% Promissory Note Payable [Member]
Notes payable, gross	25,000	25,000
10% Senior Promissory Note Payable Due on April 15, 2012 [Member]
Notes payable, gross	1,038	1,038
10% Senior Promissory Note Payable Due on April 15, 2012 [Member]
Notes payable, gross	15,563	15,563
14% Senior Promissory Note Payable Due on April 15, 2013 [Member]
Notes payable, gross	7,263	7,263
14% Senior Promissory Note Payable Due on April 15, 2014 [Member]
Notes payable, gross	5,188	5,188
7.5% Senior Promissory Note Payable Due on February 15, 2015 [Member]
Notes payable, gross	$ 51,875

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)

Oct. 06, 2014

Sep. 09, 2014

Jul. 17, 2014

Jul. 01, 2014

Apr. 21, 2014

Apr. 14, 2014

Feb. 25, 2014

Jan. 31, 2014

Jan. 23, 2014

Jan. 06, 2014

Aug. 31, 2013

Jun. 13, 2013

Apr. 30, 2013

Apr. 15, 2013

Mar. 16, 2013

Mar. 02, 2013

Nov. 30, 2012

Oct. 24, 2012

Sep. 10, 2012

Aug. 01, 2012

Jul. 30, 2012

Jul. 13, 2012

Jul. 06, 2012

Apr. 13, 2012

Feb. 07, 2012

Nov. 14, 2011

Oct. 01, 2011

Aug. 30, 2011

Nov. 03, 2010

Dec. 31, 2014

14% Convertible Promissory Note Payable Due on November 30, 2013 [Member]

Issuance date

Feb. 28, 2013

Face amount

$ 230,000

Conversion price (in dollars per share)

$ 0.25

Periodic payment

$ 15,000

7% Convertible Promissory Note Payable Due on March 2, 2014 [Member]

Issuance date

Mar. 2, 2012

Face amount

$ 50,000

Conversion price (in dollars per share)

$ 0.50

10% Convertible Promissory Note Payable Due on March 16, 2014 [Member]

Issuance date

Mar. 16, 2013

Face amount

$ 100,000

Conversion price (in dollars per share)

$ 0.25

12% Convertible Promissory Note Payable Due on February 7, 2014 [Member]

Issuance date

Feb. 7, 2012

Face amount

$ 100,000

Conversion price (in dollars per share)

$ 0.25

Notes term

24 months

Convertible Promissory Note Payable Due on January 15, 2014 [Member]

Issuance date

Aug. 30, 2011

Face amount

$ 1,400,000

Notes term

18 months

Proceeds from issuance of debt

$ 1,000

Convertible Promissory Note Payable Due on January 15, 2014 [Member]

Issuance date

Nov. 14, 2011

Face amount

$ 625,000

Repayments of notes

$ 75,000

12% Convertible Promissory Note Payable Due on October 6, 2015 [Member]

Issuance date

Oct. 6, 2014

Face amount

$ 100,000

Conversion price (in dollars per share)

$ 0.11

18% Convertible Promissory Note Payable Due on January 6, 2015 [Member]

Issuance date

Jan. 6, 2014

Face amount

$ 50,000

18% Convertible Promissory Note Payable Due on January 23, 2015 [Member]

Issuance date

Jan. 23, 2014

Face amount

$ 67,000

18% Convertible Promissory Note Payable Due on February 25, 2015 [Member]

Issuance date

Feb. 25, 2014

Face amount

$ 45,000

18% Convertible Promissory Note Payable Due on April 14, 2015 [Member]

Issuance date

Apr. 14, 2014

Face amount

$ 23,000

18% Convertible Promissory Note Payable Due on April 21, 2015 [Member]

Issuance date

Apr. 21, 2014

Face amount

$ 37,000

18% Convertible Promissory Note Payable Due on April 14, 2015 [Member]

Issuance date

Jul. 1, 2014

Face amount

$ 50,000

12% Convertible Promissory Note Payable Due on March 9, 2015 [Member]

Issuance date

Sep. 9, 2014

Face amount

$ 50,000

18% Convertible Promissory Note Payable Due on July 17, 2015 [Member]

Issuance date

Jul. 17, 2014

Face amount

$ 100,000

Warrant [Member] | Paul Dorn [Member] | 10% Convertible Promissory Note Payable Due on March 16, 2014 [Member]

Number of shares issued

25,000

Warrant term

3 years

Shares issued price per share (in dollars per share)

$ 0.15

14% Senior Promissory Note Payable Due on April 15, 2014 [Member]

Issuance date

Apr. 15, 2010

Face amount

$ 14,525

Default interest rate

18.00%

14% Note Payable Due on April 15, 2014 [Member]

Issuance date

Apr. 10, 2010

Face amount

$ 5,188

Default interest rate

18.00%

14% Senior Promissory Note Payable Due on April 15, 2014 [Member]

Face amount

$ 1,290,650

14% Senior Promissory Note Payable Due on April 15, 2014 [Member] | Warrant [Member] | Lender [Member] | Two Warrant Agreement [Member]

Issuance date

Apr. 15, 2010

Number of shares issued

5,162,600

14% Promissory Note Payable Due on October 31, 2013 [Member]

Issuance date

Jan. 31, 2012

Face amount

$ 100,000

Conversion price (in dollars per share)

$ 0.25

14% Promissory Note Payable Due on December 13, 2014 [Member]

Issuance date

Jun. 13, 2013

Face amount

$ 100,000

Conversion price (in dollars per share)

$ 0.25

14% Senior Promissory Note Payable Due on October 15, 2015 [Member]

Issuance date

Apr. 15, 2010

Face amount

$ 10,375

14% Senior Promissory Note Payable Due on October 15, 2015 [Member] | Lender [Member]

Description of interest forgiveness

Lender agreed to forgive past due interest of $1,867.50 and note has been converted to a 7% Senior Note, effective April 15, 2014. The lender accepted $933.75 of the interest forgiveness in cash and the remaining $933.75 was added to the loan balance.

14% Senior Promissory Note Payable Due on April 15, 2013 [Member]

Issuance date

Apr. 15, 2010

Face amount

$ 15,563

Default interest rate

18.00%

14% Senior Promissory Note Payable Due on January 15, 2015 [Member]

Issuance date

Apr. 15, 2010

Face amount

$ 72,625

14% Senior Promissory Note Payable Due on January 15, 2015 [Member] | Lender [Member]

Description of interest forgiveness

Lender agreed to forgive past due interest of $5,083.75 and note has been converted to a 7% Senior Note, effective October 15, 2013.

14% Senior Promissory Note Payable Due on April 15, 2013 [Member]

Issuance date

Apr. 15, 2010

Face amount

$ 264,563

Default interest rate

18.00%

14% Senior Promissory Note Payable Due on April 15, 2013 [Member] | Kennedy Estate [Member] | Loan Agreement [Member]

Repayments of notes

$ 13,228

14% Senior Promissory Note Payable Due on April 15, 2014 [Member]

Issuance date

Apr. 15, 2010

Face amount

$ 68,475

Default interest rate

18.00%

9% Promissory Note Payable [Member]

Issuance date

Oct. 1, 2011

Face amount

$ 250,000

Frequency of periodic payment

Per month

Periodic payment

$ 10,000

8.5% Promissory Note Payable [Member]

Issuance date

Oct. 1, 2011

Face amount

$ 250,000

Frequency of periodic payment

Per month

Periodic payment

$ 10,000

12% Promissory Note Payable [Member]

Issuance date

Aug. 1, 2012

10% Senior Promissory Note Payable Due on April 15, 2012 [Member]

Issuance date

Nov. 3, 2010

Face amount

$ 1,038

10% Senior Promissory Note Payable Due on April 15, 2012 [Member]

Issuance date

Nov. 3, 2010

Face amount

$ 15,563

14% Senior Promissory Note Payable Due on April 15, 2013 [Member]

Issuance date

Nov. 30, 2012

Oct. 24, 2012

Face amount

$ 5,188

$ 7,263

7.5% Senior Promissory Note Payable Due on February 15, 2015 [Member]

Issuance date

Jan. 30, 2014

Face amount

$ 51,875

7.5% Convertible Subordinated Debentures [Member]

Face amount

$ 50,000

Interest amount

$ 1,875

BORROWINGS REVOLVING LINE OF 41

BORROWINGS REVOLVING LINE OF CREDIT (Details Narrative) - Revolving Credit Facility [Member] - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Line of credit	$ 2,000,000
Description of line of credit	prime plus .25%
Prime rate	3.25%	3.25%
Revolving line of credit outstanding	$ 926,167	$ 602,617

COMMITMENTS AND CONTINGENCIES42

COMMITMENTS AND CONTINGENCIES (Details)	Dec. 31, 2014USD ($)
Future minimum payments under non-cancelable operating leases
2,015	$ 92,364
2,016	92,364
2,017	92,364
2,018	92,364
2,019	46,182
Total	$ 415,630

COMMITMENTS AND CONTINGENCIES43

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	May 31, 2014	Dec. 31, 2014	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]
Rental expenses		$ 82,000	$ 218,000
Terms of lease	5 years
Monthly lease Payment	$ 7,697
Working capital deficiency		17,100,000
Stockholders equity deficiency		$ 17,200,000

LITIGATION (Details Narrative)

LITIGATION (Details Narrative) - USD ($)	1 Months Ended
	Sep. 30, 2010	Mar. 08, 2017
Damages Awarded Amount to Mr. Katzman	$ 1,300,000
Collateralized Bond Amount, Appeal	$ 1,300,000
Subsequent Event [Member]
Bearing Amount		$ 866,052

EQUITY INSTRUMENTS (Details)

EQUITY INSTRUMENTS (Details) - Warrant [Member] - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Shares
Outstanding balance at beginning	44,277,583	35,957,583
Granted	3,399,000	8,320,000
Reclassified
Forfeited, expired or cancelled	(3,212,599)
Outstanding balance at end	44,463,984	44,277,583	35,957,583
Exercisable at end	44,463,984
Weighted Average Exercise Price
Outstanding balance at beginning	$ 0.31	$ 0.33
Granted	0.27	0.24
Reclassified
Forfeited, expired or cancelled	0.25
Outstanding balance at end	0.31	$ 0.31	$ 0.33
Exercisable at end	$ 0.31
Weighted Average Remaining Contractual Term
Outstanding balance at beginning			4 years 3 months 4 days
Granted		3 years 4 months 17 days
Exercisable at end	3 years 5 months 17 days
Aggregate Instrinsic Value
Outstanding balance at beginning
Granted

EQUITY INSTRUMENTS (Details 1)

EQUITY INSTRUMENTS (Details 1) - shares	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Shares available	500,000	500,000
Stock Option [Member]
Shares available	52,000,000	52,000,000
Options outstanding	6,407,500	6,551,334	6,261,334
Options exercisable	6,046,334	6,046,334
Stock Option [Member] | Directors and Employees [Member]
Options outstanding	6,322,000	6,322,000

EQUITY INSTRUMENTS (Details 2)

EQUITY INSTRUMENTS (Details 2) - Stock Option [Member] - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Options
Outstanding balance at beginning	6,551,334	6,261,334
Granted	0	300,000
Forfeited, expired or cancelled	(143,834)	(10,000)
Outstanding balance at end	6,407,500	6,551,334	6,261,334
Exercisable at end	0
Weighted Average Exercise Price
Outstanding balance at beginning	$ 0.28	$ 0.33
Granted		0.25
Forfeited, expired or cancelled	0.25	0.25
Outstanding balance at end	0.28	$ 0.28	$ 0.33
Exercisable at end
Weighted Average Remaining Contractual Term
Outstanding balance at beginning	9 years 10 months 6 days	9 years 10 months 6 days	8 years 3 months
Outstanding balance at end	9 years 10 months 6 days	9 years 10 months 6 days	8 years 3 months
Aggregate Instrinsic Value
Outstanding balance at beginning
Forfeited, expired or cancelled
Outstanding balance at end

EQUITY INSTRUMENTS (Details 3)

EQUITY INSTRUMENTS (Details 3) - Stock Option [Member] - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Options granted	0	300,000
Weighted-average grant-date fair value		$ 0.07
Options vested	0	40,000
Fair value of vested options		$ 2,800

EQUITY INSTRUMENTS (Details 4)

EQUITY INSTRUMENTS (Details 4) - Stock Option [Member] - $ / shares	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Options Outstanding	6,407,500	6,551,334	6,261,334
Weighted Average Exercise Price	$ 0.28	$ 0.28	$ 0.33
Weighted Average Remaining Contractual Term	9 years 10 months 6 days	9 years 10 months 6 days	8 years 3 months
Options Exercisable	0
Weighted Average Exercise Price of Exercisable Options
Minimum [Member]
Exercise Price Range	0.25
Maximum [Member]
Exercise Price Range	$ 0.65

EQUITY INSTRUMENTS (Details Nar

EQUITY INSTRUMENTS (Details Narrative)	3 Months Ended			12 Months Ended
	Sep. 30, 2013USD ($)$ / sharesshares	Jun. 30, 2013USD ($)$ / sharesshares	Mar. 30, 2013USD ($)$ / sharesshares	Dec. 31, 2014USD ($)Number$ / sharesshares	Dec. 31, 2013USD ($)$ / shares
Number of directors to be appointed | Number				5
Convertible Preferred Stock [Member]
Liquidation preference per share value | $ / shares				$ 250	$ 250
Liquidation preference value | $				$ 2,608,500	$ 2,608,500
Series D Convertible Preferred Stock [Member]
Series D convertible preferred stock, authorized shares				7,000
Preferred stock, shares issued				250
Preferred stock, vesting period				10 years
Number of warrants cancelled in exchange of share issue				120
Convertible preferred stock, shares issued upon conversion				100,000
Preferred stock voting rights				Equal to of 500,000 shares of common stock
Dividend issued treated as conversion percent				50.00%
Warrant [Member]
Compensation costs recognized | $				$ 2,500,000	$ 2,600,000
Tax benefits attributable to stock based compensation expense recognized | $				$ 624,000
Non Qualified Directors Plan [Member]
Non qualified stock options to our non employee directors				1,000,000
Options available for grant, initially				25,000
Options available for grant, annually				15,000
Options available for grant				2,678,000
Options outstanding				10,000,000
Common Stock [Member]
Conversion rate of preferred stock into common stock | $ / shares				$ 316.28
Number of common stock issued to consultants	721,400	1,420,588	325,000
Shares issued price (in dollars per share) | $ / shares	$ 0.10		$ 0.24
Value of common stock issued to consultants | $	$ 72,140	$ 171,946	$ 77,005
Common Stock [Member] | Minimum [Member]
Shares issued price (in dollars per share) | $ / shares		$ 0.07
Common Stock [Member] | Maximum [Member]
Shares issued price (in dollars per share) | $ / shares		$ 0.12
Common Stock [Member]
Number of common stock issued to consultants	25,783	1,119,078
Shares issued price (in dollars per share) | $ / shares	$ 0.10
Value of common stock issued to consultants | $	$ 2,578	$ 132,219
Common Stock [Member] | Minimum [Member]
Shares issued price (in dollars per share) | $ / shares		$ 0.10
Common Stock [Member] | Maximum [Member]
Shares issued price (in dollars per share) | $ / shares		$ 0.24

SALE OF COMPREHENSIVE BEHAVIO51

SALE OF COMPREHENSIVE BEHAVIORAL CARE, INC (Details) - Comprehensive Behavioral Care, Inc. [Member]	Dec. 30, 2013USD ($)
Cash received on sale	$ 100
Assets and liabilities transferred to purchaser
Accounts payable	891,725
Accrued claims payable	9,557,575
Other accrued expenses	767,725
Other current assets	(32,719)
Property and equipment - net	(61,670)
Other long-term assets	(153,122)
Total net transfer	10,969,715
Gain on sale	$ 10,969,615

SALE OF COMPREHENSIVE BEHAVIO52

SALE OF COMPREHENSIVE BEHAVIORAL CARE, INC (Details Narrative) - Comprehensive Behavioral Care, Inc. [Member]	Dec. 30, 2013USD ($)
Cash receieved on sale	$ 100
Accounts receivable on date of sale	100
Gain on sale of CBC	10,969,615
Sale of Subsidiary Gain (Loss) [Member]
Gain on sale of CBC	$ 9,270,336

LEGAL SETTLEMENT (Details Narra

LEGAL SETTLEMENT (Details Narrative) - MAPRE Life Insurance Company [Member]	Jun. 12, 2014USD ($)
Settlement amount received	$ 1,150,000
Legal fees	150,000
Repayments of outstanding debt	$ 1,000,000

RELATED PARTY TRANSACTION (Det

RELATED PARTY TRANSACTION (Details Narrative) - Management [Member] - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Obligation to pay basic salary	$ 10,900,000
Obligation to pay health insurance premiums	68,000
Obligation to pay life insurance premiums	$ 603,000
Period of agreement	5 years
Deferred compensation payable	$ 1,640,280	$ 832,479