Advanzeon Solutions (CHCR) 10-Q 1 Aug 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Jul. 15, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	Advanzeon Solutions, Inc.
Entity Central Index Key	0000022872
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-Q
Document Period End Date	Jun. 30, 2019
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2019
Entity Current Reporting Status	Yes
Entity File Number	1-9927
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Incorporation, State or Country Code	DE
Entity Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding		67,361,656

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
CURRENT ASSETS
Cash	$ 20,912	$ 25,036
Accounts receivable	27,646	24,890
Current portion of right of use asset	45,592	53,634
Other current assets	1,541,061	828,996
Total current assets	1,635,211	932,556
PROPERTY, PLANT, AND EQUIPMENT
Property and equipment, net	1,408
Leasehold improvements, net		299
Total property, plant, and equipment	1,408	299
RIGHT OF USE ASSET, NET OF CURRENT PORTION	11,383	28,920
TOTAL ASSETS	1,648,002	961,775
Loans payable:
Related parties	549,420	737,023
Account payable	1,098,621	700,067
Debt	11,158,189	10,087,939
Contingent liability	642,659	642,659
Current portion of lease liability	45,592	53,634
Other accrued expenses	15,357,128	14,614,772
Total current liabilities	28,851,609	26,836,094
LEASE LIABILITY, NET OF CURRENT PORTION	11,383	28,920
TOTAL LIABILITIES	28,862,992	26,865,014
STOCKHOLDERS' DEFICIENCY
Preferred stock, value
Common stock, $0.01 par value; 1,000,000,000 shares authorized; 67,361,656 and 66,661,656 shares issued and outstanding as of June 30, 2019 and December 31, 2018	673,617	666,617
Additional paid in capital	28,036,007	28,012,007
Accumulated deficit	(55,924,624)	(54,581,873)
Total stockholders' deficiency	(27,214,990)	(25,903,239)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIENCY	1,648,002	961,775
Series C Convertible Preferred [Member]
STOCKHOLDERS' DEFICIENCY
Preferred stock, value	10	10
Series D Convertible Preferred [Member]
STOCKHOLDERS' DEFICIENCY
Preferred stock, value
Remaining Preferred stock [Member]
STOCKHOLDERS' DEFICIENCY
Preferred stock, value

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2019	Dec. 31, 2018
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
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	67,361,656	66,661,656
Common stock, outstanding	67,361,656	66,661,656
Series C Convertible Preferred [Member]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized	14,400	14,400
Preferred stock, issued	10,434	10,434
Preferred stock, outstanding	10,434	10,434
Series D Convertible Preferred [Member]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized	7,000	7,000
Preferred stock, issued	250	250
Preferred stock, outstanding	250	250
Remaining Preferred stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized	978,600	978,600

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenues:
Obstructive sleep apnea (OSA)	$ 90,453	$ 169,944	$ 158,376	$ 350,567
Total revenues	90,453	169,944	158,376	350,567
Costs and expenses:
Costs of revenues	66,157	185,245	107,817	234,344
General and administrative	416,039	513,012	841,843	987,059
Depreciation and amortization	235	150	440	300
Total costs and expenses	482,431	698,407	950,100	1,221,703
Loss from operations	(391,978)	(528,463)	(791,724)	(871,136)
Other income (expense):
Interest expense	(341,178)	(408,747)	(669,193)	(840,873)
Interest income	5,994		5,994
Legal settlement	112,172	328,269	112,172	328,269
Extinguishment of loan due to shareholder		7,771,140		7,771,140
Settlement of prior accounting services				(240,000)
Other income				2,380
Total other income (expense)	(223,012)	7,690,662	(551,027)	7,020,916
Income taxes
Net (loss) income	$ (614,990)	$ 7,162,199	$ (1,342,751)	$ 6,149,780
PER SHARE INFORMATION
Net (Loss) Income Per Common Share	$ (0.01)	$ 0.11	$ (0.02)	$ 0.09
Weighted Average Number of Common Shares Outstanding	67,361,656	66,573,855	67,027,954	65,436,202

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Deficiency Equity (Unaudited) - 6 months ended Jun. 30, 2019 - USD ($)	Series C Convertible Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2018	$ 10	$ 666,617	$ 28,012,007	$ (54,581,873)	$ (25,903,239)
Balance, shares at Dec. 31, 2018	10,434	66,661,656
Stock issued for services		$ 2,000	14,000		16,000
Stock issued for services, shares		200,000
Sale of stock		$ 5,000	10,000		15,000
Sale of stock, shares		500,000
Net loss				(1,342,751)	(1,342,751)
Balance at Jun. 30, 2019	$ 10	$ 673,617	$ 28,036,007	$ (55,924,624)	$ (27,214,990)
Balance, shares at Jun. 30, 2019	10,434	67,361,656

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss) income	$ (1,342,751)	$ 6,149,780
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Depreciation and amortization	440	300
Stock issued for services	16,000	240,000
Extinguishment of loan due to shareholder and accrued interest		(7,771,140)
Amortization of right of use assets	25,579
Net changes in assets and liabilities:
Accounts receivable	(2,756)	(45,565)
Other current assets	(712,065)	(382,524)
Payments on lease liabilities	(25,579)
Accounts payable	210,951	389,660
Contingent liability		152,664
Accrued interest - related party		(246,568)
Other accrued expenses	742,356	970,523
Net cash used in operating activities	(1,087,825)	(542,870)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property, plant, and equipment	(1,549)
Net cash used in investing activities	(1,549)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from promissory notes	1,070,250	525,043
Sale of stock	15,000
Net cash provided by financing activities	1,085,250	525,043
Net decrease in cash	(4,124)	(17,827)
CASH - Beginning of Year	25,036	18,200
CASH - END OF PERIOD	20,912	373
Supplemental disclosures of cash flow information:
Cash paid during the year for Interest
Cash paid during the year for Income taxes
Recording of right of use assets under lease agreements	119,640
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	6 Months Ended
	Jun. 30, 2019
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 December 31, 2018, the changes therein for the three and six-month periods then ended and the results of operations for the three and six-month periods ended June 30, 2019 and 2018. 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 fiscal year ended December 31, 2018. The results of operations for the three and six-month periods ended June 30, 2019 and 2018 are not necessarily indicative of operating results for the full year.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2019
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 Leasehold Improvement Fair Value Measurements The carrying amounts of long-term debt and estimated fair values of the attached warrants at June 30, 2019 and December 31, 2018 are as follows: June 30, 2019 December 31, 2018 Carrying Estimated Carrying Estimated Amount Fair Value of Attached Warrants Amount Fair value of Attached Warrants Convertible promissory notes $ 11,158,189 $ — $ 10,087,939 $ — Loan payable related party 549,420 — 737,023 — $ 11,707,609 $ — $ 10,824,962 $ — During the six-month period ended June 30, 2019, there have been 25 additional convertible notes totaling $1,070,250. Cost of Revenues Right of Use Assets and Lease Liabilities 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	6 Months Ended
	Jun. 30, 2019
Other Current Assets
OTHER CURRENT ASSETS	3. OTHER CURRENT ASSETS Other current assets consists of the following at June 30, 2019 and December 31, 2018: June 30, 2019 December 31, 2018 Due from escrow account $ 1,146,435 $ 472,788 Loans to others 4,000 — Security deposit 3,500 13,500 Capitalized portion of lease 2,380 2,951 Prepaid expenses 50,207 5,248 Miscellaneous receivable 334,539 334,509 Other current asset $ 1,541,061 $ 828,996

Property and Equipment

Property and Equipment	6 Months Ended
	Jun. 30, 2019
PROPERTY, PLANT, AND EQUIPMENT
PROPERTY AND EQUIPMENT	4. PROPERTY AND EQUIPMENT June 30, 2019 December 31, 2018 Property and equipment $ 1,549 $ — Less accumulated depreciation (141 ) — Property and equipment - net $ 1,408 $ — Depreciation expense for the six-month periods ended June 30, 2019 and 2018 is $141 and $0, respectively. A computer was acquired in February of 2019.

Leasehold Improvement

Leasehold Improvement	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
LEASEHOLD IMPROVEMENT	5. LEASEHOLD IMPROVEMENT Leasehold improvement, net, consists of the following at June 30, 2019 and December 31, 2018: June 30, 2019 December 31, 2018 Leasehold improvements $ 2,992 $ 2,992 Less accumulated amortization (2,992 ) (2,693 ) Leasehold improvements - net $ — $ 299 Amortization expense for the six-month periods ended June 30, 2019 and 2018 is $299 and $300, respectively.

Related Party and Shareholder L

Related Party and Shareholder Loans Payable	6 Months Ended
	Jun. 30, 2019
Related Party Transactions [Abstract]
RELATED PARTY AND SHAREHOLDER LOANS PAYABLE	6. 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 June 30, 2019 and December 31, 2018, there are the following related party notes payable: June 30, 2019 December 31, 2018 Related party loans payable $ 549,420 $ 737,023

Notes Payable

Notes Payable	6 Months Ended
	Jun. 30, 2019
Notes Payable [Abstract]
NOTES PAYABLE	7. NOTES PAYABLE As of June 30, 2019, and December 31, 2018, the balance was as follows: June 30, 2019 December 31, 2018 Notes payable $ 11,158,189 $ 10,087,939 During the six-month period ended June 30, 2019, there have been 25 additional convertible-promissory notes totaling $1,070,250. One previous $50,000 convertible-promissory note was converted into stock during the year ended December 31, 2018. Break-out of debt between the parent company and our subsidiary PVMS is as follows: June 30, 2019 December 31, 2018 Advanzeon parent $ 5,010,016 $ 5,010,016 PVMS 6,148,173 5,077,923 $ 11,158,189 $ 10,087,939 At PVMS, the total of notes issued year-to-date and their dollar values were as follows: June 30, 2019 December 31, 2018 Number of notes issued 25 31 Dollar value $ 1,070,250 $ 1,751,923 All notes are short-term in nature, one-year maturity date. All debt issued has a stated interest rate of 12% per year.

Contingent Liability

Contingent Liability	6 Months Ended
	Jun. 30, 2019
Contingent Liability
CONTINGENT LIABILITY	8. CONTINGENT LIABILITY Contingent liability consisted of 3 items: 1. a lawsuit against the Company for $450,000 from the son of a deceased promissory note holder. This matter has been dismissed twice by the judge but is ongoing due to appeals. This case should expire in June or July for lack of prosecution. 2. interest payable in the amount of $171,247 to the same person listed in (1). This interest is related to the lawsuit reference in (1). 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 June 30, 2019 and December 31, 2018, the balance of this indebtedness is as follows: June 30, 2019 December 31, 2018 Disputed note payable $ 450,000 $ 450,000 Disputed interest payable 171,247 171,247 Pending attorney fees 21,412 21,412 Total contingent liability $ 642,659 $ 642,659

Other Accrued Liabilities

Other Accrued Liabilities	6 Months Ended
	Jun. 30, 2019
Other Accrued Liabilities
OTHER ACCRUED LIABILITIES	9. OTHER ACCRUED LIABILITIES As of June 30, 2019 and December 31, 2018, the balance of other accrued liabilities is as follows: June 30, 2019 December 31, 2018 Management compensation $ 8,873,802 $ 8,873,802 Accrued interest non-related party 5,473,136 4,809,644 Board of Director fees 975,000 900,000 State fees 24,850 21,000 Payroll liabilities 5,140 2,927 Accrued wages and related 5,200 7,399 Total other accrued debt $ 15,357,128 $ 14,614,772

Right of Use Assets

Right of Use Assets	6 Months Ended
	Jun. 30, 2019
Notes to Financial Statements
RIGHT OF USE ASSETS	10. RIGHT OF USE ASSETS The Company entered into one lease for office space and one automobile lease prior to the quarter ended June 30, 2019 that are classified as right of use assets and lease liabilities. The lease for the Company’s office space expires April 2020. The lease for the automobile expires in June 2021. As the implicit interest rate is not readily indentifiable in the leases, the Company calculated the present a value of the leases using the average commercial real estate interest rate of 5.50% at the commencement of the office leases and the interest of 2.99% for the automobile lease. Applying the commercial rate, the Company calculated the present value of $87,445 for the office lease and $32,195 for the automobile leasing, that is being amortized over the life of the leases. As of June 30, 2019, the right of use assets associated with future operating leases are as follows: Total present value of right to use assets under lease agreements $ 119,640 Amortization of right of use assets (62,665 ) Total right of use assets as of June 30, 2019 $ 56,975 Total amortization expense related to the right of use assets under the lease agreements was $25,579 and $0 for the six-month periods ended June 30, 2019 and 2018, respectively.

Right of Use Lease Liabilities

Right of Use Lease Liabilities	6 Months Ended
	Jun. 30, 2019
Notes to Financial Statements
RIGHT OF USE LEASE LIABILITIES	11. RIGHT OF USE LEASE LIABILITIES As disclosed in Note 10, the Company entered into two leases for office space prior to the quarter ended June 30, 2019 that are classified as right of use assets and lease liabilities. As of June 30, 2019, the lease liabilities associated with future payments due under the leases are as follows: Total present value of future lease payments $ 119,640 Principal payments made as of the quarter ended June 30, 2019 (62,665 ) Total right of use lease liabilities as of June 30, 2019 $ 56,975 The following is a schedule of future minimum lease payments under the right of use lease agreements together with the present value of the net minimum lease payments as of June 30, 2019: Total future minimum lease payments $ 63,128 Less present value discount 6,153 Total right of use lease liabilities as of June 30, 2019 56,975 Less current portion due within one year 45,592 Long-term right of use liabilities $ 11,383 Total maturities of lease liabilities as of June 30, 2019 are as follows: Total future minimum lease Present value Right of use payments discount lease liabilities 2020 $ 50,961 $ 5,369 $ 45,592 2021 12,167 784 11,383 $ 63,128 $ 6,153 $ 56,975

Common Stock

Common Stock	6 Months Ended
	Jun. 30, 2019
Common Stock Abstract
COMMON STOCK	12. COMMON STOCK During the six-month period ended June 30, 2019, the Company issued 700,000 shares of its common stock as follows: 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 its legal fees. The total value shares were valued at $0.08 per share on the total value of $16,000. 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 or $0.03 per share. During the six-month period ended June 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. The Company relied on Section 4(a)(1) of the Securities Act of 1933, as amended, as the exemption from registration under the Act.

Legal Proceedings

Legal Proceedings	6 Months Ended
	Jun. 30, 2019
Legal Proceedings
LEGAL PROCEEDINGS	13. LEGAL PROCEEDINGS The Company previously reported that the litigation between Rotech Healthcare Inc. and Pharmacy Value Management Solutions, Inc. settled. The Company rejected the draft settlement terms and continues to aggressively defend this litigation.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	14. SUBSEQUENT EVENTS In accordance with ASC Topic 855, “ Subsequent Events During 2019, the Company renegotiated the Tampa office lease and agreed to a three-year extension of the lease with no increase in payments. Effective July 1, 2019, the Company will adopt ASU 2016-02 “Leases” and will record a right of use asset and lease liability of $272,528 related to the lease. Issuance of debt and warrants Subsequent to the balance sheet date, the Company has issued $671,000 of convertible promissory notes. All of the debt matures in 2020 and has a stated interest rate of 12% and is unsecured. Concurrent with the issuance of the debt, the Company has issued 1,692,000 warrants at an average exercise price of $0.18. At the time of issuance, all warrants had a three to five year term.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates
Accounts Receivable	Accounts Receivable
Revenue recognition	Revenue Recognition
Property and Equipment	Property and Equipment
Leasehold Improvement	Leasehold Improvement
Fair Value Measurements	Fair Value Measurements The carrying amounts of long-term debt and estimated fair values of the attached warrants at June 30, 2019 and December 31, 2018 are as follows: June 30, 2019 December 31, 2018 Carrying Estimated Carrying Estimated Amount Fair Value of Attached Warrants Amount Fair value of Attached Warrants Convertible promissory notes $ 11,158,189 $ — $ 10,087,939 $ — Loan payable related party 549,420 — 737,023 — $ 11,707,609 $ — $ 10,824,962 $ — During the six-month period ended June 30, 2019, there have been 25 additional convertible notes totaling $1,070,250.
Cost of Revenues	Cost of Revenues
Right of Use Assets and Lease Liabilities	Right of Use Assets and Lease Liabilities
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)	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Schedule of carrying and estimated fair values of financial instruments	The carrying amounts of long-term debt and estimated fair values of the attached warrants at June 30, 2019 and December 31, 2018 are as follows: June 30, 2019 December 31, 2018 Carrying Estimated Carrying Estimated Amount Fair Value of Attached Warrants Amount Fair Value of Attached Warrants Convertible promissory notes $ 11,158,189 $ — $ 10,087,939 $ — Loan payable related party 549,420 — 737,023 — $ 11,707,609 $ — $ 10,824,962 $ —

Other Current Assets (Tables)

Other Current Assets (Tables)	6 Months Ended
	Jun. 30, 2019
Other Current Assets
Schedule of other current assets	Other current assets consists of the following at June 30, 2019 and December 31, 2018: June 30, 2019 December 31, 2018 Due from escrow account $ 1,146,435 $ 472,788 Loans to others 4,000 — Security deposit 3,500 13,500 Capitalized portion of lease 2,380 2,951 Prepaid expenses 50,207 5,248 Miscellaneous receivable 334,539 334,509 Other current asset $ 1,541,061 $ 828,996

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2019
PROPERTY, PLANT, AND EQUIPMENT
Schedule of property and equipment, net	Property and equipment, net, consists of the following at June 30, 2019 and December 31, 2018: June 30, 2019 December 31, 2018 Property and equipment $ 1,549 $ — Less accumulated depreciation (141 ) — Property and equipment - net $ 1,408 $ —

Leasehold Improvement (Tables)

Leasehold Improvement (Tables)	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
Schedule of leasehold improvement, net	Leasehold improvement, net, consists of the following at June 30, 2019 and December 31, 2018: June 30, 2019 December 31, 2018 Leasehold improvements $ 2,992 $ 2,992 Less accumulated amortization (2,992 ) (2,693 ) Leasehold improvements - net $ — $ 299

Related Party and Shareholder_2

Related Party and Shareholder Loans Payable (Tables)	6 Months Ended
	Jun. 30, 2019
Related Party Transactions [Abstract]
Schedule of related party notes payable	As of June 30, 2019 and December 31, 2018, there are the following related party notes payable: June 30, 2019 December 31, 2018 Related party loans payable $ 549,420 $ 737,023

Notes Payable (Tables)

Notes Payable (Tables)	6 Months Ended
	Jun. 30, 2019
Notes Payable [Abstract]
Schedule of notes payable	As of June 30, 2019, and December 31, 2018, the balance was as follows: June 30, 2019 December 31, 2018 Notes payable $ 11,158,189 $ 10,087,939
Schedule of break-out of debt	Break-out of debt between the parent company and our subsidiary PVMS is as follows: June 30, 2019 December 31, 2018 Advanzeon parent $ 5,010,016 $ 5,010,016 PVMS 6,148,173 5,077,923 $ 11,158,189 $ 10,087,939
Schedule of notes issued	At PVMS, the total of notes issued year-to-date and their dollar values were as follows: June 30, 2019 December 31, 2018 Number of notes issued 25 31 Dollar value $ 1,070,250 $ 1,751,923

Contingent Liability (Tables)

Contingent Liability (Tables)	6 Months Ended
	Jun. 30, 2019
Contingent Liability
Schedule of contingent liability	As of June 30, 2019 and December 31, 2018, the balance of this indebtedness is as follows: June 30, 2019 December 31, 2018 Disputed note payable $ 450,000 $ 450,000 Disputed interest payable 171,247 171,247 Pending attorney fees 21,412 21,412 Total contingent liability $ 642,659 $ 642,659

Other Accrued Liabilities (Tabl

Other Accrued Liabilities (Tables)	6 Months Ended
	Jun. 30, 2019
Other Accrued Liabilities
Schedule of other accrued liabilities	As of June 30, 2019 and December 31, 2018, the balance of other accrued liabilities is as follows: June 30, 2019 December 31, 2018 Management compensation $ 8,873,802 $ 8,873,802 Accrued interest non-related party 5,473,136 4,809,644 Board of Director fees 975,000 900,000 State fees 24,850 21,000 Payroll liabilities 5,140 2,927 Accrued wages and related 5,200 7,399 Total other accrued debt $ 15,357,128 $ 14,614,772

Right of Use Assets (Tables)

Right of Use Assets (Tables)	6 Months Ended
	Jun. 30, 2019
Notes to Financial Statements
Schedule of right of use assets associated with future operating leases	As of June 30, 2019, the right of use assets associated with future operating leases are as follows: Total present value of right to use assets under lease agreements $ 119,640 Amortization of right of use assets (62,665 ) Total right of use assets as of June 30, 2019 $ 56,975

Right of Use Lease Liabilities

Right of Use Lease Liabilities (Tables)	6 Months Ended
	Jun. 30, 2019
Notes to Financial Statements
Schedule of lease liabilities associated with future payments due under the leases	As of June 30, 2019, the lease liabilities associated with future payments due under the leases are as follows: Total present value of future lease payments $ 119,640 Principal payments made as of the quarter ended June 30, 2019 (62,665 ) Total right of use lease liabilities as of June 30, 2019 $ 56,975
Schedule of future minimum lease payments under the right of use lease agreements	he following is a schedule of future minimum lease payments under the right of use lease agreements together with the present value of the net minimum lease payments as of June 30, 2019: Total future minimum lease payments $ 63,128 Less present value discount 6,153 Total right of use lease liabilities as of June 30, 2019 56,975 Less current portion due within one year 45,592 Long-term right of use liabilities $ 11,383
Schedule of maturities of lease liabilities	Total maturities of lease liabilities as of June 30, 2019 are as follows: Total future minimum lease Present value Right of use payments discount lease liabilities 2020 $ 50,961 $ 5,369 $ 45,592 2021 12,167 784 11,383 $ 63,128 $ 6,153 $ 56,975

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Schedule of carrying and estimated fair values of financial instruments
Carrying Amount	$ 11,707,609	$ 10,824,962
Estimated Fair Value of Attached Warrants
Convertible Promissory Notes [Member]
Schedule of carrying and estimated fair values of financial instruments
Carrying Amount	11,158,189	10,087,939
Estimated Fair Value of Attached Warrants
Loans Payable Related Party [Member]
Schedule of carrying and estimated fair values of financial instruments
Carrying Amount	549,420	737,023
Estimated Fair Value of Attached Warrants

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details Narrative)	6 Months Ended
	Jun. 30, 2019USD ($)Number
Convertible notes | $	$ 1,070,250
Number of additional notes | Number	25
Minimum [Member] | Leasehold Improvements [Member]
Useful Life	2 years
Minimum [Member] | Property and equipment [Member]
Useful Life	2 years
Maximum [Member] | Leasehold Improvements [Member]
Useful Life	12 years
Maximum [Member] | Property and equipment [Member]
Useful Life	12 years

Other Current Assets (Details)

Other Current Assets (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Other Current Assets
Due from escrow account	$ 1,146,435	$ 472,788
Loans to others	4,000
Security deposit	3,500	13,500
Capitalized portion of lease	2,380	2,951
Prepaid expenses	50,207	5,248
Miscellaneous receivable	334,539	334,509
Other current asset	$ 1,541,061	$ 828,996

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
PROPERTY, PLANT, AND EQUIPMENT
Property and equipment	$ 1,549
Less accumulated depreciation	(141)
Property and equipment - net	$ 1,408

Property and Equipment (Detai_2

Property and Equipment (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
PROPERTY, PLANT, AND EQUIPMENT
Depreciation expense	$ 141	$ 0

Leasehold Improvement (Details)

Leasehold Improvement (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Leasehold improvement		$ 299
Leasehold Improvements [Member]
Leasehold improvement	2,992	2,992
Less accumulated amortization	(2,992)	(2,693)
Leasehold improvement - net		$ 299

Leasehold Improvement (Details

Leasehold Improvement (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Leases [Abstract]
Amortization expense	$ 299	$ 300

Related Party and Shareholder_3

Related Party and Shareholder Loans Payable (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Related Party Transactions [Abstract]
Related party loans payable	$ 549,420	$ 737,023

Notes Payable (Details)

Notes Payable (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Notes Payable [Abstract]
Notes payable	$ 11,158,189	$ 10,087,939

Notes Payable (Details 1)

Notes Payable (Details 1) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Notes payable	$ 11,158,189	$ 10,087,939
Advanzeon Parent [Member]
Notes payable	5,010,016	5,010,016
Pharmacy Value Management Solutions Inc.[Member]
Notes payable	$ 6,148,173	$ 5,077,923

Notes Payable (Details 2)

Notes Payable (Details 2) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Number of notes issued	25
Pharmacy Value Management Solutions Inc.[Member]
Number of notes issued	25	31
Dollar value	$ 1,070,250	$ 1,751,923

Notes Payable (Details Narrativ

Notes Payable (Details Narrative)	6 Months Ended
	Jun. 30, 2019USD ($)Number	Dec. 31, 2018USD ($)
Maturity date	One-year
Description of interest rate	All debt issued has a stated interest rate of 12% per year.
Number of additional notes | Number	25
Short Term One Note [Member]
Stated interest rate	12.00%
Number of additional notes | Number	25
Debt converted into stock | $	$ 1,070,250
Convertible note payable | $		$ 50,000

Contingent Liability (Details)

Contingent Liability (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Contingent Liability
Disputed note payable	$ 450,000	$ 450,000
Disputed interest payable	171,247	171,247
Pending attorney fees	21,412	21,412
Total contingent liability	$ 642,659	$ 642,659

Contingent Liability (Details N

Contingent Liability (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Disputed interest payable	$ 171,247	$ 171,247
Attorney fees	21,412	$ 21,412
Son of Former Note Holder [Member]
Contingent liability	450,000
Disputed interest payable	171,247
Attorney fees	$ 21,412

Other Accrued Liabilities (Deta

Other Accrued Liabilities (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Other Accrued Liabilities
Management compensation	$ 8,873,802	$ 8,873,802
Accrued interest non-related party	5,473,136	4,809,644
Board of Director fees	975,000	900,000
State fees	24,850	21,000
Payroll liabilities	5,140	2,927
Accrued wages and related	5,200	7,399
Total other accrued debt	$ 15,357,128	$ 14,614,772

Right of Use Assets (Details)

Right of Use Assets (Details) - USD ($)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Notes to Financial Statements
Total present value of right of use assets under lease agreements	$ 119,640
Amortization of right of use assets	(62,665)
Total right of use assets as of June 30, 2019	$ 56,975

Right of Use Assets (Details Na

Right of Use Assets (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Lease, description	The Company entered into one lease for office space and one automobile lease prior to the quarter ended June 30, 2019 that are classified as right of use assets and lease liabilities. The lease for the Company?s office space expires April 2020. The lease for the automobile expires in June 2021. As the implicit interest rate is not readily indentifiable in the leases, the Company calculated the present a value of the leases using the average commercial real estate interest rate of 5.50% at the commencement of the office leases and the interest of 2.99% for the automobile lease. Applying the commercial rate, the Company calculated the present value of $87,445 for the office lease and $32,195 for the automobile leasing, that is being amortized over the life of the leases.
Present value of lease	$ 87,445
Total amortization expenses	25,579	$ 0
Automobiles [Member]
Present value of lease	$ 32,195
Interest rate	2.99%
Office [Member]
Interest rate	5.50%

Right of Use Lease Liabilitie_2

Right of Use Lease Liabilities (Details)	Jun. 30, 2019USD ($)
Notes to Financial Statements
Total present value of future lease payments	$ 119,640
Principal payments made as of the quarter ended June 30, 2019	(62,665)
Total right of use lease liabilities as of June 30, 2019	$ 56,975

Right of Use Lease Liabilitie_3

Right of Use Lease Liabilities (Details 1) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Notes to Financial Statements
Total future minimum lease payments	$ 63,128
Less present value discount	6,153
Total right of use lease liabilities as of June 30, 2018	56,975
Less current portion due within one year	45,592	$ 53,634
Long-term right of use liabilities	$ 11,383	$ 28,920

Right of Use Lease Liabilitie_4

Right of Use Lease Liabilities (Details 2)	Jun. 30, 2019USD ($)
Total future minimum lease payments	$ 63,128
Present value discount	6,153
Right of use lease liabilities	56,975
One Year [Member]
Total future minimum lease payments	50,961
Present value discount	5,369
Right of use lease liabilities	45,592
Two Year [Member]
Total future minimum lease payments	12,167
Present value discount	784
Right of use lease liabilities	$ 11,383

Common Stock (Details Narrative

Common Stock (Details Narrative) - USD ($)	1 Months Ended		6 Months Ended
	Mar. 29, 2019	Mar. 21, 2019	Jun. 30, 2019	Jun. 30, 2018	May 31, 2017
Number of shares issued			25
Share price			$ 0.08	$ 0.12
Stock issued for partial payment of legal fees, value			$ 16,000
Warrants to purchase shares			500,000
Value of common stock issued			$ 15,000
Warrants issued price					$ 0.03
Number of shares issued for legal settlement				2,000,000
Stock issued for settlement of accounting services, value			$ 16,000	$ 240,000
Number of shares issued in debt conversion (in shares)				1,597,971
Accrued interest				$ 1,231
Number of shares issued in debt conversion (in dollars per shares)				$ 50,000
Common Stock [Member]
Number of shares issued	500,000	200,000	700,000
Number of shares issued for legal settlement			200,000
Stock issued for settlement of accounting services, value			$ 2,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Jul. 01, 2019	Jun. 30, 2019
Warrant [Member]
Number of warrant issued		1,692,000
Exercise price of warrants (in dollars per share)		$ 0.17
Warrant [Member] | Minimum [Member]
Warrant term		3 years
Warrant [Member] | Maximum [Member]
Warrant term		5 years
Convertible-promissory notes [Member]
Face amount		$ 671,000
Maturity date		All of the debt matures in 2020
Interest rate		12.00%
Scenario, Forecast [Member]
Right of use asset and lease liability	$ 272,528