Advanzeon Solutions (CHCR) 10-Q 24 Apr 19 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Apr. 12, 2019
Document And Entity Information
Entity Registrant Name	Advanzeon Solutions, Inc.
Entity Central Index Key	0000022872
Document Type	10-Q
Trading Symbol	CHCR
Document Period End Date	Sep. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity's Reporting Status Current	No
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		67,361,656
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2018

CONSOLIDATED BALANCE SHEETS (un

CONSOLIDATED BALANCE SHEETS (unaudited) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
CURRENT ASSETS
Cash	$ 72,059	$ 18,200
Accounts receivable	35,454	961
Other current assets	763,675	62,833
Total current assets	871,188	81,994
PROPERTY AND EQUIPMENT, NET	449	898
TOTAL ASSETS	871,637	82,892
Loans payable:
Related parties	787,733	19,923
Due to shareholder		3,000,000
Account payable	907,970	946,841
Current portion of long-term debt	9,478,718	8,461,795
Contingent liability	642,659	489,995
Accrued interest-related party		5,017,708
Other accrued expenses	14,302,104	13,170,753
Total current liabilities	26,119,184	31,107,015
Long-term debt, net of current portion
TOTAL LIABILITIES	26,119,184	31,107,015
STOCKHOLDERS' DEFICIENCY
Preferred stock
Common stock, $0.01 par value; 1,000,000,000 shares authorized; 66,661,656 and 63,063,685 shares issued and outstanding as of September 30, 2018 and December 31, 2017	666,617	630,637
Additional paid in capital	28,012,007	27,235,066
Accumulated deficit	(53,926,181)	(59,411,526)
Total stockholders' deficiency	(25,247,547)	(31,024,123)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIENCY	871,637	82,892
Preferred Stock, Series C [Member]
STOCKHOLDERS' DEFICIENCY
Preferred stock	10	521,700
Preferred Stock, Series D [Member]
STOCKHOLDERS' DEFICIENCY
Preferred stock
Preferred Stock, Other Series [Member]
STOCKHOLDERS' DEFICIENCY
Preferred stock

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (unaudited) (Parenthetical) - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Preferred stock, par value (in dollars per share)	$ 0.001	$ 50
Preferred stock, authorized	1,000,000	1,000,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, authorized	1,000,000,000	1,000,000,000
Common stock, issued	66,661,656	63,063,685
Common stock, outstanding	66,661,656	63,063,685
Preferred Stock, Series C [Member]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 50
Preferred stock, authorized	14,400	14,400
Preferred stock, issued	10,434	10,434
Preferred Stock, outstanding	10,434	10,434
Preferred Stock, Series D [Member]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 50
Preferred stock, authorized	7,000	7,000
Preferred stock, issued	250	250
Preferred Stock, outstanding	250	250
Preferred Stock, Other Series [Member]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 50
Preferred stock, authorized	978,600	978,600

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenues:
Obstructive sleep apnea (OSA)	$ 99,083	$ 125,007	$ 449,650	$ 460,699
Total revenues	99,083	125,007	449,650	460,699
Costs and expenses:
Costs of revenues	46,028	68,739	280,372	191,770
General and administrative	409,419	484,220	1,396,478	1,582,624
Depreciation	149		449
Total costs and expenses	455,596	552,959	1,677,299	1,774,394
Loss from operations	(356,513)	(427,952)	(1,227,649)	(1,313,695)
Other income (expense):
Interest expense	(307,922)	(381,021)	(1,148,795)	(1,105,563)
Legal settlement			328,269	(17,031)
Settlement of prior accounting services			(240,000)
Extinguishment of loan due to shareholder			7,771,140
Other income			2,380
Total other income (expense)	(307,922)	(381,021)	6,712,994	(1,122,594)
Income taxes
Net income (loss)	$ (664,435)	$ (808,973)	$ 5,485,345	$ (2,436,289)
PER SHARE INFORMATION
Net Income (Loss) Per Common Share (in dollars per share)	$ (0.01)	$ (0.01)	$ 0.08	$ (0.04)
Weighted Average Number of Common Shares Outstanding (in shares)	66,661,656	63,063,685	65,849,175	63,063,685

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIENCY (unaudited)	9 Months Ended
	Sep. 30, 2018USD ($)shares
Series C Convertible Preferred Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 521,700
Beginning balance (in shares) | shares	10,434
Stock issued for settlement of accounting services
Stock issued for settlement of accounting services (in shares) | shares
Issuance of stock options
Issuance of stock options (in shares) | shares
Par value adjustment to Series C Convertible Preferred Stock	$ (521,690)	[1]
Net income
Ending balance	$ 10
Ending balance (in shares) | shares	10,434
Common Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 630,637
Beginning balance (in shares) | shares	63,063,685
Stock issued for settlement of accounting services	$ 20,000
Stock issued for settlement of accounting services (in shares) | shares	2,000,000
Issuance of stock options	$ 15,980
Issuance of stock options (in shares) | shares	1,597,971
Par value adjustment to Series C Convertible Preferred Stock		[1]
Net income
Ending balance	$ 666,617
Ending balance (in shares) | shares	66,661,656
Additional Paid-in Capital [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 27,235,066
Stock issued for settlement of accounting services	220,000
Issuance of stock options	35,251
Par value adjustment to Series C Convertible Preferred Stock	521,690	[1]
Net income
Ending balance	28,012,007
Accumulated Deficit [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(59,411,526)
Stock issued for settlement of accounting services
Issuance of stock options
Par value adjustment to Series C Convertible Preferred Stock		[1]
Net income	5,485,345
Ending balance	(53,926,181)
Beginning balance	(31,024,123)
Stock issued for settlement of accounting services	$ 240,000
Stock issued for settlement of accounting services (in shares) | shares	2,000,000
Issuance of stock options	$ 51,231
Par value adjustment to Series C Convertible Preferred Stock		[1]
Net income	5,485,345
Ending balance	$ (25,247,547)
[1]	See Note 14 for additional information regarding par value adjustment

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ 5,485,345	$ (2,436,289)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation	449
Stock issued for settlement of accounting services	240,000
Extinguishment of loan due to shareholder and accrued interest	(7,771,140)
Net changes in assets and liabilities:
Accounts receivable	(34,493)	(2,600)
Other current assets	(700,842)	19,797
Accounts payable	520,379	(79,913)
Contingent liability	152,664
Accrued interest - related party	(246,568)
Other accrued expenses	1,328,842	1,277,389
Net cash used in operating activities	(1,025,364)	(1,221,616)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from promissory notes	1,079,223	1,060,000
Payments on long term debt		(25,000)
Net cash provided by financing activities	1,079,223	1,035,000
Net increase (decrease) in cash	53,859	(186,616)
CASH - Beginning of Year	18,200	194,049
CASH - END OF PERIOD	72,059	7,433
Cash paid during the year for:
Interest
Income taxes
Schedule of non-cash investing transactions:
Convertible promissory note converted to common stock	$ 51,231

DESCRIPTION OF THE COMPANY'S BU

DESCRIPTION OF THE COMPANY'S BUSINESS AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF THE COMPANY'S BUSINESS AND BASIS OF PRESENTATION	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 subsidiary, and its respective subsidiaries (collectively referred to herein as, the “Company,” “Advanzeon,” “we”, “us,” or “our”). In the opinion of management, the accompanying unaudited financial statements contain all adjustments necessary to present fairly the Company’s financial position as of September 30, 2018, the changes therein for the three and nine month periods then ended and the results of operations for the three and nine month periods ended September 30, 2018 and 2017. The financial statements included in the Form 10-Q are presented in accordance with the requirements of the Form and do not include all of the disclosures required by accounting principles general accepted in the United States of America. For additional information, reference is made to the Company’s annual report on Form 10-K for the year ended December 31, 2017. The results of operations for the nine-month periods ended September 30, 2018 and 2017 are not necessarily indicative of operating results for the full year.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Established in 1969, Advanzeon Solutions, Inc., (formerly Comprehensive Care Corp.) (“Advanzeon”, “we”, “Parent”, or the “Company”), through its wholly-owned subsidiary Pharmacy Value Management Solutions, Inc., and its wholly-owned subsidiaries during 2015, and partly in 2016, provided managed care services by acting as the administrator for certain administrative service agreements in the behavioral health and substance abuse fields. We primarily offered these services to commercial, Medicare, Medicaid, Children’s Health Insurance Program (“CHIP”) health plans, as well as self-insured companies. Our managed care operations consisted solely of servicing administrative service agreements. Starting in July of 2015, we implemented our comprehensive sleep apnea program, called “SleepMaster Solutions” ™. SleepMaster Solutions (“SMS”) utilizes an administrative system for the convenient identification/testing and therapy of Obstructive Sleep Apnea (“OSA”). We partnered with a national health care provider by initiating a sleep apnea wellness program whereby we screened, tested and when needed, offered treatment programs for treating this disorder. We also contracted with a union to treat its driver members. Beginning in 2017, our only business was our SMS sleep apnea program. 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 period presentation. Use of Estimates Accounts Receivable Revenue Recognition Property and Equipment Fair Value Measurements The carrying amounts and estimated fair values of long-term debt at September 30, 2018 and December 31, 2017 are as follows: September 30, 2018 December 31, 2017 Carrying Estimated Carrying Estimated Amount Fair Value Amount Fair Value Convertible promissory notes $ 9,478,718 $ — $ 8,461,795 $ — Loan payable related party 787,733 — 3,019,923 — $ 10,266,451 $ — $ 11,481,718 $ — During the nine months ended September 30, 2018, there have been 20 additional convertible-promissory notes totaling $1,066,923 and $801,933 was reclassified from accounts payable to loans payable related party. One previous $50,000 convertible-promissory note was converted into stock. Cost of Revenues Income Taxes Management has evaluated our tax positions taken or to be taken on income tax returns that remain subject to examination (i.e., tax years 2013 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

OTHER CURRENT ASSETS

OTHER CURRENT ASSETS	9 Months Ended
	Sep. 30, 2018
Other Current Assets
OTHER CURRENT ASSETS	3. OTHER CURRENT ASSETS Other current assets consists of the following at September 30, 2018 and December 31, 2017: September 30, 2018 December 31, 2017 Due from Escrow account $ 417,182 $ 29,068 Loans to others — 400 Security deposit 3,500 3,500 Capitalized portion of lease 3,236 — Prepaid expenses 5,248 29,865 Miscellaneous receivable 334,509 — Other Current Asset $ 763,675 $ 62,833 In 2018, $24,616 of prepaid expenses was reclassified to miscellaneous receivable. The remaining $309,893 in miscellaneous receivable is legal settlement income.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	4. PROPERTY AND EQUIPMENT Property and equipment, net, consists of the following at September 30, 2018 and December 31, 2017: September 30, 2018 December 31, 2017 Leasehold improvement $ 2,992 $ 2,992 Less accumulated depreciation (2,543 ) (2,094 ) Property and equipment - net $ 449 $ 898 Depreciation expense for the nine month periods ended September 30, 2018 and 2017 is $449 and $0, respectively.

RELATED PARTY AND SHAREHOLDER L

RELATED PARTY AND SHAREHOLDER LOANS PAYABLE	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
RELATED PARTY AND SHAREHOLDER LOANS PAYABLE	5. RELATED PARTY AND SHAREHOLDER LOANS PAYABLE The Company has received financing from Management of the Company as well as from members of our Board of Directors. These individuals are deemed to be related parties to the Company and their indebtedness must be disclosed separately. As of September 30, 2018 and December 31, 2017, there are the following related party notes payable: September 30, 2018 December 31, 2017 Related party loans payable $ 787,733 $ 19,923 Due to shareholder — 3,000,000 $ 787,733 $ 3,019,923 During the first quarter of 2018, $910,010 was reclassified from accounts payable to loans payable related party. During the nine month period ended September 30, 2018 the Company wrote off the due to shareholder balance and accrued interest totaling $7,771,140 as disclosed in Note 10.

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2018
Notes Payable [Abstract]
NOTES PAYABLE	6. NOTES PAYABLE As of September 30, 2018, and December 31, 2017, the balance was as follows: September 30, 2018 December 31, 2017 Notes payable $ 9,478,718 $ 8,461,795 During the nine months ended September 30, 2018, there have been 20 additional convertible-promissory notes totaling $1,066,923. One previous $50,000 convertible-promissory note was converted into stock. Break-out of debt between the parent company and our subsidiary PVMS is as follows: September 30, 2018 December 31, 2017 Advanzeon parent $ 372,000 $ 5,035,795 PVMS 9,106,718 3,426,000 $ 9,478,718 $ 8,461,795 At PVMS, the total of notes issued year-to-date and their dollar values were as follows: September 30, 2018 December 31, 2017 Number of notes issued 20 39 Dollar value $ 1,066,923 $ 1,570,000 All notes are short-term in nature, one-year maturity date. All debt issued has a stated interest rate of 12% per year. At PVMS, the total of notes converted to stock for the nine months ended September 30, 2018 and their dollar values were as follows: September 30, 2018 Number of notes converted 1 Dollar value $ 50,000

CONTINGENT LIABILITY

CONTINGENT LIABILITY	9 Months Ended
	Sep. 30, 2018
Contingent Liability
CONTINGENT LIABILITY	7. CONTINGENT LIABILITY Contingent Liability consisted of 3 items: 1) a lawsuit by the son of a deceased promissory note holder in the amount of $450,000. The son’s actions have been dismissed by the court 2 previous times. 2) interest payable to the same person listed in (1) in the amount of $171,247 3) Advanzeon won a decision on a court case against Universal Healthcare. The attorney’s fees relating to this matter total $21,412. This fee will be paid out of the proceeds of the case when collected. As of September 30, 2018 and December 31, 2017, the balance of this indebtedness is as follows: September 30, 2018 December 31, 2017 Legal settlement payable $ — $ 39,995 Disputed note payable 450,000 450,000 Disputed interest payable 171,247 — Pending attorney fees 21,412 — Total Contingent Liability $ 642,659 $ 489,995 In 2018, we have reclassified the Legal Settlement Payable of $39,995 to Accounts Payable.

ACCRUED INTEREST-RELATED PARTY

ACCRUED INTEREST-RELATED PARTY	9 Months Ended
	Sep. 30, 2018
Consolidated Statements Of Operations
ACCRUED INTEREST-RELATED PARTY	8. ACCRUED INTEREST-RELATED PARTY As of September 30, 2018, the balance of accrued interest on this indebtedness is as follows: September 30, 2018 December 31, 2017 Accrued interest related party $ — $ 5,017,708 During the second quarter of 2018, a total of $4,771,140 was written off to extinguishment of loan due to shareholder. The remaining balance of $246,568 was reclassified as accrued interest payable (non-related party).

OTHER ACCRUED LIABILITIES

OTHER ACCRUED LIABILITIES	9 Months Ended
	Sep. 30, 2018
Other Accrued Liabilities
OTHER ACCRUED LIABILITIES	9. OTHER ACCRUED LIABILITIES As of September 30, 2018 and December 31, 2017, the balance of other accrued liabilities is as follows: September 30, 2018 December 31, 2017 Management compensation $ 8,873,802 $ 8,873,802 Accrued interest non-related party 4,524,264 2,632,159 Board of Director fees 862,500 600,000 State fees 21,000 — Payroll liabilities 20,538 11,522 Other — 1,053,270 Total other accrued debt $ 14,302,104 $ 13,170,753 In 2018, other accrued liabilities of $1,053,270 has been reclassified to its proper categories; $696,989 has been reclassified to accrued interest-non-related party, $196,260 to loan payable related party, $150,000 to accrued board of directors fees, $10,021 was a reversal of the December 31, 2017 year-end accrual of wages, subcontractor fees, and commissions.

EXTINGUISHMENT OF LOAN DUE TO S

EXTINGUISHMENT OF LOAN DUE TO SHAREHOLDER	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
EXTINGUISHMENT OF LOAN DUE TO SHAREHOLDER	10. EXTINGUISHMENT OF LOAN DUE TO SHAREHOLDER An expired promissory note and the accrued interest were written off to extinguishment of loan due to shareholder due in accordance with Florida Law 95.11 (2)(b) on the expiration of debt. The principal amount of $3,000,000 and accrued interest of $4,771,140 was written off.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	11. COMMITMENTS AND CONTINGENCIES We lease certain office space under an operating lease that expires on September 30, 2019. The Tampa office 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 for the nine month periods ended September 30, 2018 and 2017 is $74,367 and $78,652, respectively.

COMMON STOCK

COMMON STOCK	9 Months Ended
	Sep. 30, 2018
Common Stock
COMMON STOCK	12. COMMON STOCK During the nine month period ended September 30, 2018, the Company issued 2,000,000 shares of common stock for a legal settlement. The shares were issued at a value of $0.12 per share or for a total value of $240,000. In addition, the Company issued 1,597,971 shares for the conversion of a promissory note of $50,000 and accrued interest of $1,231. The stock was issued at a value of $0.03 per share. We relied on Section 4(a)(1) of the Securities Act of 1933, as amended, as the exception from registration under the Act. During the nine month period ended September 30, 2017, no stock was sold or issued.

LEGAL PROCEEDINGS

LEGAL PROCEEDINGS	9 Months Ended
	Sep. 30, 2018
Legal Proceedings
LEGAL PROCEEDINGS	13. LEGAL PROCEEDINGS Except as disclosed in Item 1, all of the legal proceedings for the nine months ended September 30, 2018, is disclosed in our annual report on Form10-K filed on January 29, 2019. On May 15, 2018, the Company was awarded $269,750 during the final settlement of litigation in connection with overpaid fees owed to the Company. In addition the Company was awarded $70,000 related to use of a trademark in a mediation settlement. As referred to in Note 3, $309,893 of these awarded settlements are still outstanding as of September 30, 2018.

PAR VALUE ADJUSTMENT TO PREFERR

PAR VALUE ADJUSTMENT TO PREFERRED STOCK	9 Months Ended
	Sep. 30, 2018
Par Value Adjustment To Preferred Stock
PAR VALUE ADJUSTMENT TO PREFERRED STOCK	14. PAR VALUE ADJUSTMENT TO PREFERRED STOCK On September 28, 2018 the Company filed a Certificate of Correction, which can be found as Exhibit 3 within the Form 10-K report filed. Within this exhibit the Company decreased the par value of the Preferred Stock from $50 per share to $.001 per share.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	15. SUBSEQUENT EVENTS In accordance with ASC Topic 855, “Subsequent Events”, the Company evaluated subsequent events through April 24, 2019, the date these financial statements were available to be issued. During their evaluation, the following subsequent event was identified. The Company entered into various convertible debt agreements totaling $635,000. On March 21, 2019, the Company issued 200,000 shares of its common stock to its Securities Exchange Commission counsel, who elected to take common stock in the Company as partial payment of his legal fees. Additionally on March 29, 2019, the Company issued 500,000 shares of its common stock to an existing shareholder and warrant holder, who elected to exercise his warrants to purchase 500,000 shares of the Company’s common stock for $15,000. The warrants were issued during May of 2017.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates
Accounts Receivable	Accounts Receivable
Revenue Recognition	Revenue Recognition
Property and Equipment	Property and Equipment
Fair Value Measurements	Fair Value Measurements The carrying amounts and estimated fair values of long-term debt at September 30, 2018 and December 31, 2017 are as follows: September 30, 2018 December 31, 2017 Carrying Estimated Carrying Estimated Amount Fair Value Amount Fair Value Convertible promissory notes $ 9,478,718 $ — $ 8,461,795 $ — Loan payable related party 787,733 — 3,019,923 — $ 10,266,451 $ — $ 11,481,718 $ — During the nine months ended September 30, 2018, there have been 20 additional convertible-promissory notes totaling $1,066,923 and $801,933 was reclassified from accounts payable to loans payable related party. One previous $50,000 convertible-promissory note was converted into stock.
Cost of Revenues	Cost of Revenues
Income Taxes	Income Taxes Management has evaluated our tax positions taken or to be taken on income tax returns that remain subject to examination (i.e., tax years 2013 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

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Schedule of carrying and estimated fair values of financial instruments	The carrying amounts and estimated fair values of long-term debt at September 30, 2018 and December 31, 2017 are as follows: September 30, 2018 December 31, 2017 Carrying Estimated Carrying Estimated Amount Fair Value Amount Fair Value Convertible promissory notes $ 9,478,718 $ — $ 8,461,795 $ — Loan payable related party 787,733 — 3,019,923 — $ 10,266,451 $ — $ 11,481,718 $ —

OTHER CURRENT ASSETS (Tables)

OTHER CURRENT ASSETS (Tables)	9 Months Ended
	Sep. 30, 2018
Other Current Assets
Schedule of other current assets	Other current assets consists of the following at September 30, 2018 and December 31, 2017: September 30, 2018 December 31, 2017 Due from Escrow account $ 417,182 $ 29,068 Loans to others — 400 Security deposit 3,500 3,500 Capitalized portion of lease 3,236 — Prepaid expenses 5,248 29,865 Miscellaneous receivable 334,509 — Other Current Asset $ 763,675 $ 62,833

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Property and equipment, net, consists of the following at September 30, 2018 and December 31, 2017: September 30, 2018 December 31, 2017 Leasehold improvement $ 2,992 $ 2,992 Less accumulated depreciation (2,543 ) (2,094 ) Property and equipment - net $ 449 $ 898

RELATED PARTY AND SHAREHOLDER_2

RELATED PARTY AND SHAREHOLDER LOANS PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
Schedule of related party notes payable	As of September 30, 2018 and December 31, 2017, there are the following related party notes payable: September 30, 2018 December 31, 2017 Related party loans payable $ 787,733 $ 19,923 Due to shareholder — 3,000,000 $ 787,733 $ 3,019,923

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Payable [Abstract]
Schedule of notes payable	As of September 30, 2018, and December 31, 2017, the balance was as follows: September 30, 2018 December 31, 2017 Notes payable $ 9,478,718 $ 8,461,795
Schedule of break-out of debt	Break-out of debt between the parent company and our subsidiary PVMS is as follows: September 30, 2018 December 31, 2017 Advanzeon parent $ 372,000 $ 5,035,795 PVMS 9,106,718 3,426,000 $ 9,478,718 $ 8,461,795
Schedule of notes issued	At PVMS, the total of notes issued year-to-date and their dollar values were as follows: September 30, 2018 December 31, 2017 Number of notes issued 20 39 Dollar value $ 1,066,923 $ 1,570,000
Schedule of notes converted to stock	At PVMS, the total of notes converted to stock for the nine months ended September 30, 2018 and their dollar values were as follows: September 30, 2018 Number of notes converted 1 Dollar value $ 50,000

CONTINGENT LIABILITY (Tables)

CONTINGENT LIABILITY (Tables)	9 Months Ended
	Sep. 30, 2018
Contingent Liability
Schedule of contingent liability	As of September 30, 2018 and December 31, 2017, the balance of this indebtedness is as follows: September 30, 2018 December 31, 2017 Legal settlement payable $ — $ 39,995 Disputed note payable 450,000 450,000 Disputed interest payable 171,247 — Pending attorney fees 21,412 — Total Contingent Liability $ 642,659 $ 489,995

ACCRUED INTEREST-RELATED PARTY

ACCRUED INTEREST-RELATED PARTY (Tables)	9 Months Ended
	Sep. 30, 2018
Consolidated Statements Of Operations
Schedule of accrued interest-related party	As of September 30, 2018, the balance of accrued interest on this indebtedness is as follows: September 30, 2018 December 31, 2017 Accrued interest related party $ — $ 5,017,708

OTHER ACCRUED LIABILITIES (Tabl

OTHER ACCRUED LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2018
Other Current Assets
Schedule of other accrued liabilities	As of September 30, 2018 and December 31, 2017, the balance of other accrued liabilities is as follows: September 30, 2018 December 31, 2017 Management compensation $ 8,873,802 $ 8,873,802 Accrued interest non-related party 4,524,264 2,632,159 Board of Director fees 862,500 600,000 State fees 21,000 — Payroll liabilities 20,538 11,522 Other — 1,053,270 Total other accrued debt $ 14,302,104 $ 13,170,753

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Schedule of carrying and estimated fair values of financial instruments
Financial Instrument Carrying Amount	$ 10,266,451	$ 11,481,718
Debt instrument, Fair Value Disclosure
Convertible Promissory Notes [Member]
Schedule of carrying and estimated fair values of financial instruments
Financial Instrument Carrying Amount	9,478,718	8,461,795
Debt instrument, Fair Value Disclosure
Loan Payable Related Party [Member]
Schedule of carrying and estimated fair values of financial instruments
Financial Instrument Carrying Amount	787,733	3,019,923
Debt instrument, Fair Value Disclosure

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2018	Mar. 31, 2018
Convertible notes payable	$ 1,066,923
Promissory notes payable related party	$ 801,933	$ 910,010
Minimum [Member]
Useful Life	2 years
Maximum [Member]
Useful Life	12 years
Short Term One Note [Member]
Debt converted into stock	$ 50,000

OTHER CURRENT ASSETS (Details)

OTHER CURRENT ASSETS (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Other Current Assets
Due from Escrow account	$ 417,182	$ 29,068
Loans to others		400
Security deposit	3,500	3,500
Capitalized portion of lease	3,236
Prepaid expenses	5,248	29,865
Miscellaneous receivable	334,509
Other Current Asset	$ 763,675	$ 62,833

OTHER CURRENT ASSETS (Details N

OTHER CURRENT ASSETS (Details Narrative) - USD ($)	May 15, 2018	Sep. 30, 2018
Other Current Assets
Miscellaneous receivable of prepaid expenses		$ 24,616
Litigation settlement awarded	$ 269,750	$ 309,893

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Schedule of property and equipment
Leasehold improvement	$ 2,992	$ 2,992
Less accumulated depreciation	(2,543)	(2,094)
Property and equipment - net	$ 449	$ 898

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 449	$ 0

RELATED PARTY AND SHAREHOLDER_3

RELATED PARTY AND SHAREHOLDER LOANS PAYABLE (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Related Party And Shareholder Loans Payable
Related party loans payable	$ 787,733	$ 19,923
Due to shareholder		3,000,000
Total	$ 787,733	$ 3,019,923

RELATED PARTY AND SHAREHOLDER_4

RELATED PARTY AND SHAREHOLDER LOANS PAYABLE (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2018	Mar. 31, 2018
Related Party And Shareholder Loans Payable
Promissory notes payable related party	$ 801,933	$ 910,010
Accured Interest	$ 7,771,140

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Notes Payable [Abstract]
Notes payable	$ 9,478,718	$ 8,461,795

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Notes payable	$ 9,478,718	$ 8,461,795
Advanzeon Parent [Member]
Notes payable	372,000	5,035,795
Pharmacy Value Management Solutions Inc.[Member]
Notes payable	$ 9,106,718	$ 3,426,000

NOTES PAYABLE (Details 2)

NOTES PAYABLE (Details 2) - Pharmacy Value Management Solutions Inc.[Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Number of notes issued	20	39
Dollar value	$ 1,066,923	$ 1,570,000

NOTES PAYABLE (Details 3)

NOTES PAYABLE (Details 3) - Pharmacy Value Management Solutions Inc.[Member]	9 Months Ended
	Sep. 30, 2018USD ($)shares
Number of notes converted | shares	1
Dollar value | $	$ 50,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative)	9 Months Ended
	Sep. 30, 2018USD ($)Number
Maturity date	P1Y
Description of interest rate	All debt issued has a stated interest rate of 12% per year.
Number of additional notes | Number	20
Convertible note payable	$ 1,066,923
Short Term One Note [Member]
Stated interest rate	12.00%
Debt converted into stock	$ 50,000

CONTINGENT LIABILITY (Details)

CONTINGENT LIABILITY (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Contingent Liability
Legal settlement payable		$ 39,995
Disputed note payable	450,000	450,000
Disputed interest payable	171,247
Pending attorney fees	21,412
Total Contingent Liability	$ 642,659	$ 489,995

CONTINGENT LIABILITY (Details N

CONTINGENT LIABILITY (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Legal settlement payable		$ 39,995
Disputed interest payable	171,247
Attorney fees	21,412
Son of Former Note Holder [Member]
Contingent liability	450,000	$ 450,000
Legal settlement payable
Disputed interest payable	171,247
Attorney fees	$ 21,412

ACCRUED INTEREST-RELATED PART_2

ACCRUED INTEREST-RELATED PARTY (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Consolidated Statements Of Operations
Accrued interest related party		$ 5,017,708

ACCRUED INTEREST-RELATED PART_3

ACCRUED INTEREST-RELATED PARTY (Details Narrative) - USD ($)	6 Months Ended	9 Months Ended
	Jun. 30, 2018	Sep. 30, 2018
Consolidated Statements Of Operations
Accrued interest written off	$ 4,771,140
Accrued interest payable (non-related party)		$ 246,568

OTHER ACCRUED LIABILITIES (Deta

OTHER ACCRUED LIABILITIES (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Other Accrued Liabilities
Management compensation	$ 8,873,802	$ 8,873,802
Accrued interest non-related party	4,524,264	2,632,159
Board of Director fees	862,500	600,000
State fees	21,000
Payroll liabilities	20,538	11,522
Other		1,053,270
Total other accrued debt	$ 14,302,104	$ 13,170,753

OTHER ACCRUED LIABILITIES (De_2

OTHER ACCRUED LIABILITIES (Details Narrative)	Sep. 30, 2018USD ($)
Other Accrued Liabilities
Other accrued liabilities	$ 1,053,270
Accured interest	696,989
Loan Payable	196,260
Board of Director fees	150,000
Accrual of wages, subcontractor fees, and commissions	$ 10,021

EXTINGUISHMENT OF LOAN DUE TO_2

EXTINGUISHMENT OF LOAN DUE TO SHAREHOLDER (Details Narrative) - USD ($)	6 Months Ended	9 Months Ended
	Jun. 30, 2018	Sep. 30, 2018
Debt Disclosure [Abstract]
Principal amount		$ 3,000,000
Accrued interest-related party	$ 4,771,140

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - Tampa Corporate Office [Member] - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Operating lease expiration date	Sep. 30, 2019
Rental expense	$ 74,367	$ 78,652

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Common Stock
Number of shares issued for legal settlement	2,000,000
Share price	$ 0.12
Stock issued for settlement of accounting services, value	$ 240,000
Number of shares issued in debt conversion	1,597,971
Number of shares issued in debt conversion	$ 50,000
Accrued interest	$ 1,231
Number of shares issued in debt conversion (in dollars per shares)	$ 0.03
Common stock, authorized	1,000,000,000	1,000,000,000

LEGAL PROCEEDINGS (Details Narr

LEGAL PROCEEDINGS (Details Narrative) - USD ($)	May 15, 2018	Sep. 30, 2018
Litigation settlement awarded	$ 269,750	$ 309,893
Trademarks [Member]
Litigation settlement awarded	$ 70,000

PAR VALUE ADJUSTMENT TO PREFE_2

PAR VALUE ADJUSTMENT TO PREFERRED STOCK (Details Narrative) - $ / shares	Sep. 30, 2018	Sep. 28, 2018	Dec. 31, 2017
Par Value Adjustment To Preferred Stock
Previous preferred stock, par value (in dollars per share)	$ 0.001	$ 50	$ 50
Adjusted preferred stock, par value (in dollars per share)		$ 0.001

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Mar. 29, 2019	Mar. 21, 2019	Sep. 30, 2018	Apr. 24, 2019
Number of stock exercised value			$ 51,231
Subsequent Event [Member]
Number of common stock issued	500,000
Subsequent Event [Member] | Warrant [Member]
Number of stock exercised	500,000
Number of stock exercised value	$ 15,000
Subsequent Event [Member] | Securities Exchange Commission Counsel [Member]
Number of common stock issued		200,000
Subsequent Event [Member] | Loan Agreements And Convertible Debt Agreements [Member]
Face amount				$ 635,000