Advanzeon Solutions (CHCR) 10-Q/A 31 Jul 20 2020 Q1 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2020	May 19, 2020
Document and Entity Information [Abstract]
Entity Registrant Name	Advanzeon Solutions, Inc.
Entity Central Index Key	0000022872
Amendment Flag	true
Amendment Description	The purpose of this amendment to Advanzion Solutions, Inc. Quarterly Report on Form 10-Q for the three month period ended March 31, 2020, is to include the last two fiscal years in the Consolidated Statement of Stockholder’s Deficiency and to have our Chief Financial Officer sign the certification in Exhibits 31.2 and 32.2. No other changes have been made to the Form 10-Q. This amendment to the Form 10-Q is presented as of the filing date of the Form 10-Q/A to the Form 10-Q and does not change and does not modify or update in any way the disclosure made in the Form 10-Q. Pursuant to Rule 12-15 promulgated under the Securities and Exchange Act of 1934, as amended, this Form 10-Q/A includes new certifications by our principal executive officer and our principal financial officer.
Current Fiscal Year End Date	--12-31
Document Type	10-Q/A
Document Period End Date	Mar. 31, 2020
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020
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		71,661,656

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
CURRENT ASSETS
Cash	$ 14,874	$ 69,327
Accounts receivable	47,340	29,769
Current portion of right of use asset	94,410	113,911
Other current assets	667,082	826,597
Total current assets	823,706	1,039,604
PROPERTY, PLANT, AND EQUIPMENT
Property and equipment, net	5,995	1,239
Total property, plant, and equipment	5,995	1,239
RIGHT OF USE ASSET, NET OF CURRENT PORTION	121,322	146,880
TOTAL ASSETS	951,023	1,187,723
CURRENT LIABILITIES
Related party loans payable	257,729	342,670
Account payable	309,003	99,441
Debt	12,534,189	12,352,189
Contingent liability	642,659	642,659
Current portion of lease liability	94,410	113,911
Other accrued expenses	16,321,871	15,891,787
Total current liabilities	30,159,861	29,442,657
LEASE LIABILITY, NET OF CURRENT PORTION	121,322	146,880
TOTAL LIABILITIES	30,281,183	29,589,537
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 Septmeber 30, 2019 and December 31, 2018	716,617	716,617
Additional paid in capital	28,719,246	28,719,246
Accumulated deficit	(58,766,033)	(57,837,687)
Total stockholders' deficiency	(29,330,160)	(28,401,814)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIENCY	951,023	1,187,723
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	Mar. 31, 2020	Dec. 31, 2019
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	71,661,656	71,661,656
Common stock, outstanding	71,661,656	71,661,656
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
	Mar. 31, 2020	Mar. 31, 2019
Revenues:
Obstructive sleep apnea (OSA)	$ 127,548	$ 67,923
Total revenues	127,548	67,923
Costs and expenses:
Costs of revenues	64,909	41,660
General and administrative	596,065	425,804
Depreciation and amortization	311	205
Total costs and expenses	661,285	467,669
Loss from operations	(533,737)	(399,746)
Other income (expense):
Interest expense	(394,629)	(328,015)
Interest income	20
Total other income (expense)	(394,609)	(328,015)
Income taxes
Net loss	$ (928,346)	$ (727,761)
PER SHARE INFORMATION
Net Loss Per Common Share	$ (0.01)	$ (0.01)
Weighted Average Number of Common Shares Outstanding	71,661,656	69,690,545

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Deficiency Equity (Unaudited) - 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 (in shares)		200,000
Sale of stock		$ 5,000	10,000		15,000
Sale of stock, shares		500,000
Net loss				(727,761)	(727,761)
Balance at Mar. 31, 2019	$ 10	$ 673,617	28,036,007	(55,309,634)	(26,600,000)
Balance, shares at Mar. 31, 2019	10,434	67,361,656
Stock Issued for Services
Stock Issued for Services (in shares)
Sale of stock
Sale of stock, shares
Net loss				(614,990)	(614,990)
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
Stock Issued for Services
Stock Issued for Services (in shares)
Sale of stock
Sale of stock, shares
Net loss				(747,801)	(747,801)
Balance at Sep. 30, 2019	$ 10	$ 673,617	28,036,007	(56,672,425)	(27,962,791)
Balance, shares at Sep. 30, 2019	10,434	67,361,656
Stock Issued for Services		$ 43,000	430,000		473,000
Stock Issued for Services (in shares)		4,300,000
Sale of warrants			253,239		253,239
Sale of stock
Net loss				(1,165,262)	(1,165,262)
Balance at Dec. 31, 2019	$ 10	$ 716,617	28,719,246	(57,837,687)	(28,401,814)
Balance, shares at Dec. 31, 2019	10,434	71,661,656
Stock Issued for Services
Sale of warrants
Sale of stock
Net loss				(928,346)	(928,346)
Balance at Mar. 31, 2020	$ 10	$ 716,617	$ 28,719,246	$ (58,766,033)	$ (29,330,160)
Balance, shares at Mar. 31, 2020	10,434	71,661,656

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2019	Mar. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (928,346)	$ (1,165,262)	$ (614,990)	$ (727,761)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	311			205
Stock issued for services				16,000
Amortization of right of use assets	45,059			12,087
Net changes in assets and liabilities:
Accounts receivable	(17,571)			3,251
Other current assets	159,515			(172,296)
Payments on lease liabilities	(45,059)			(12,087)
Accounts payable	124,621			138,528
Other accrued expenses	430,084			363,948
Net cash used in operating activities	(231,386)			(378,125)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property, plant, and equipment	(5,067)			(1,549)
Net cash used in investing activities	(5,067)			(1,549)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from promissory notes	182,000			355,000
Sale of stock				15,000
Net cash provided by financing activities	182,000			370,000
Net increase in cash	(54,453)			(9,674)
CASH - Beginning of Year	69,327		$ 15,362	25,036
CASH - END OF PERIOD	14,874	$ 69,327		15,362
Supplemental disclosures of cash flow information:
Cash paid during the period for: Interest
Cash paid during the period for: Income taxes
Recording of right of use assets under lease agreements (ASU 2016-02)				$ 119,640

Description of The Company's Bu

Description of The Company's Business and Basis of Presentation	3 Months Ended
	Mar. 31, 2020
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, 2019, the changes therein for the three month periods then ended and the results of operations for the three month periods ended March 31, 2020 and 2019. 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, 2019, filed April 9, 2020. The results of operations for the three month periods ended March 31, 2020 and 2019 are not necessarily indicative of operating results for the full year.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2020
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.,(“PVMS”) 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 March 31, 2020 and December 31, 2019 are as follows: March 31, 2020 December 31, 2019 Estimated Estimated Fair Value of Fair Value of Carrying Attached Carrying Attached Amount Warrants Amount Warrants Convertible promissory notes $ 7,746,173 $ - $ 7,564,173 $ - Short term notes payable 4,788,016 - 4,788,016 - Loan payable related party 257,729 - 342,670 - $ 12,791,918 $ - $ 12,694,859 $ - During the three month period ended March 31, 2020, there have been 4 additional convertible notes issued totaling $182,000. 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 2017 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	3 Months Ended
	Mar. 31, 2020
Other Current Assets
OTHER CURRENT ASSETS	3. OTHER CURRENT ASSETS Other current assets consists of the following at March 31, 2020 and December 31, 2019: March 31, December 31, Loans to others $ 34,406 $ 42,676 Security and lease deposits 3,500 3,500 Capitalized portion of lease 1,523 1,808 Prepaid expenses 301,319 452,953 Miscellaneous receivable 326,334 325,660 Other current asset $ 667,082 $ 826,597

Property and Equipment

Property and Equipment	3 Months Ended
	Mar. 31, 2020
PROPERTY, PLANT, AND EQUIPMENT
PROPERTY AND EQUIPMENT	4. PROPERTY AND EQUIPMENT Property and equipment, net, consists of the following at March 31, 2020 and December 31, 2019: March 31, December 31, Property and equipment $ 6,616 $ 1,549 Less accumulated depreciation (621 ) (310 ) Property and equipment - net $ 5,995 $ 1,239 Depreciation expense for the three month periods ended March 31, 2020 and 2019 is $311 and $56, respectively. A laptop was acquired in January of 2020.

Leasehold Improvement

Leasehold Improvement	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
LEASEHOLD IMPROVEMENT	5. LEASEHOLD IMPROVEMENT Leasehold improvement, net, consists of the following at March 31, 2020 and December 31, 2019: March 31, December 31, Leasehold improvements $ 2,992 $ 2,992 Less accumulated amortization (2,992 ) (2,992 ) Leasehold improvements - net $ - $ - Amortization expense for the three month periods ended March 31, 2020 and 2019 is $0 and $149, respectively.

Related Party Loans Payable

Related Party Loans Payable	3 Months Ended
	Mar. 31, 2020
Related Party Transactions [Abstract]
RELATED PARTY LOANS PAYABLE	6. RELATED PARTY 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 March 31, 2020 and December 31, 2019, there are the following related party notes payable: March 31, December 31, Related party loans payable $ 257,729 $ 342,670

Debt

Debt	3 Months Ended
	Mar. 31, 2020
Notes Payable [Abstract]
Debt	7. DEBT As of March 31, 2020 and December 31, 2019, the balance was as follows: March 31, December 31, Notes payable $ 12,534,189 $ 12,352,189 During the three month period ended March 31, 2020, there have been 4 additional convertible-promissory notes totaling $182,000. Break-out of debt between the parent company and our subsidiary PVMS is as follows: March 31, December 31, Advanzeon parent $ 5,010,016 $ 5,010,016 PVMS 7,524,173 7,342,173 $ 12,534,189 $ 12,352,189 At PVMS, the total of notes issued year-to-date and their dollar values were as follows: March 31, December 31, Number of notes issued 4 51 Dollar value $ 182,000 $ 2,289,250 All debt is short-term in nature, one-year maturity date. All debt issued has a stated interest rate of 12% per year.

Contingent Liability

Contingent Liability	3 Months Ended
	Mar. 31, 2020
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 is anticipated to 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 referenced 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 March 31, 2020 and December 31, 2019, the balance of this indebtedness is as follows: March 31, December 31, 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	3 Months Ended
	Mar. 31, 2020
Other Accrued Liabilities
OTHER ACCRUED LIABILITIES	9. OTHER ACCRUED LIABILITIES As of March 31, 2020 and December 31, 2019, the balance of other accrued liabilities is as follows: March 31, December 31, Management compensation $ 8,873,802 $ 8,873,802 Accrued interest non-related party 6,347,826 5,956,368 Board of Director fees 1,087,500 1,050,000 State fees - 2,800 Payroll liabilities 3,803 - Other accrued liabilities 8,940 8,817 Total other accrued debt $ 16,321,871 $ 15,891,787

Right of Use Assets

Right of Use Assets	3 Months Ended
	Mar. 31, 2020
Notes to Financial Statements
RIGHT OF USE ASSETS	10. RIGHT OF USE ASSETS The Company entered into two leases for office space and one automobile lease that are classified as right of use assets and lease liabilities. The lease for the Company’s office spaces expire in April 2020 and June 2022. The lease for the automobile expires in June 2021. As the implicit interest rate is not readily identifiable in the leases, the Company calculated the present 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 rate of 2.99% for the automobile lease. Applying the commercial rate, the Company calculated the present value of $294,203 for the office leases and $29,037 for the automobile leasing, that are being amortized over the life of the leases. As of March 31, 2020, the right of use assets associated with future operating leases are as follows: Total present value of right of use assets under lease agreements $ 323,240 Amortization of right of use assets (107,508 ) Total right of use assets as of March 31, 2020 $ 215,732 Total amortization expense related to the right of use assets under the lease agreements was $45,059 and $12,087 for the three month periods ended March 31, 2020 and 2019, respectively.

Right of Use Lease Liabilities

Right of Use Lease Liabilities	3 Months Ended
	Mar. 31, 2020
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 and automobile lease that are classified as right of use assets and lease liabilities. As of March 31, 2020, the lease liabilities associated with future payments due under the leases are as follows: Total present value of future lease payments $ 323,240 Principal payments made as of the quarter ended March 31, 2020 (107,508 ) Total right of use lease liabilities as of March 31, 2020 $ 215,732 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 March 31, 2020: Total future minimum lease payments $ 229,376 Less present value discount 13,644 Total right of use lease liabilities as of March 31, 2020 215,732 Less current portion due within one year 94,410 Long-term right of use liabilities $ 121,322 Total maturities of lease liabilities as of March 31, 2020 are as follows: Total future minimum lease Present value Right of use payments discount lease liabilities 2020 $ 103,639 $ 9,229 $ 94,410 2021 101,095 4,191 96,904 2022 24,642 224 24,418 $ 229,376 $ 13,644 $ 215,732

Common Stock

Common Stock	3 Months Ended
	Mar. 31, 2020
Common Stock Abstract
COMMON STOCK	12. COMMON STOCK During the three month period ended March 31, 2020, the Company has not issued any shares. During the three month period ended March 31, 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 for $0.03 per share.

Legal Proceedings

Legal Proceedings	3 Months Ended
	Mar. 31, 2020
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. Except as disclosed above and in Item 1, all of the legal proceedings for the three month period ended March 31, 2020, are disclosed in our annual report on Form10-K for the year ended December 31, 2019, filed on April 9, 2020.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	14. SUBSEQUENT EVENTS In accordance with ASC Topic 855, “ Subsequent Events Issuance of debt and warrants Subsequent to the balance sheet date, the Company has issued $109,180 of convertible-promissory notes. All of the debt matures in 2021 and has a stated interest rate of 10% and is unsecured. Concurrent with the issuance of debt, the Company has issued 196,058 warrants at an average exercise price of $0.23 At the time of issuance, all warrants had a three or five year term. On April 27, 2020, the Company filed a report on Form 8-K regarding our entry into a material definitive agreement and the creation of a direct financial obligation which report is hereby incorporated herein by reference. Agreements On May 13, 2020, we entered into an Exchange Agreement (the “Agreement”) with certain holders of our 10% Senior Debt Due April 15, 2012 (collectively, the “Noteholders”). The Agreement provides that the Noteholders with Notes, totaling $2,916,869 of principal and accrued but unpaid interest, exchange their Notes for 14,584,350 shares of the Company’s Common Stock and 5,121,105 Common Stock purchase warrants. The exchange rate was $0.20 per share, which was the market price of the Common Stock as of April 21, 2020. The warrants are for a term of five years and the exercise price is $0.25 per share. The Agreement further provides that the Noteholders lock-up their acquired shares until the earlier of (a) one year from the date of the Agreement, or (b) the average daily trading volume of the Company’s Common Stock is no less than 500,000 shares for 30 consecutive trading days (collectively, the “Lock-up Period”). Following the Lock-up Period and for a period of 18 months from the date of the Agreement, if the Noteholders intend to sell more than 200,000 shares on any single trading day, the Noteholders shall give the Company prior notice of the amount of shares they intend to sell and the Company shall have a right to purchase all, but not less than all, of the offered shares at the closing bid price of the Common Stock on the date of the notice. The Agreement is in further implementation of the Company’s strategy to position the Company for the relisting of its securities on a national stock exchange such as the New York Exchange, the American Exchange or NASDAQ.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2020
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 March 31, 2020 and December 31, 2019 are as follows: March 31, 2020 December 31, 2019 Estimated Estimated Fair Value of Fair Value of Carrying Attached Carrying Attached Amount Warrants Amount Warrants Convertible promissory notes $ 7,746,173 $ - $ 7,564,173 $ - Short term notes payable 4,788,016 - 4,788,016 - Loan payable related party 257,729 - 342,670 - $ 12,791,918 $ - $ 12,694,859 $ - During the three month period ended March 31, 2020, there have been 4 additional convertible notes issued totaling $182,000.
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 2017 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)	3 Months Ended
	Mar. 31, 2020
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 March 31, 2020 and December 31, 2019 are as follows: March 31, 2020 December 31, 2019 Estimated Estimated Fair Value of Fair Value of Carrying Attached Carrying Attached Amount Warrants Amount Warrants Convertible promissory notes $ 7,746,173 $ - $ 7,564,173 $ - Short term notes payable 4,788,016 - 4,788,016 - Loan payable related party 257,729 - 342,670 - $ 12,791,918 $ - $ 12,694,859 $ -

Other Current Assets (Tables)

Other Current Assets (Tables)	3 Months Ended
	Mar. 31, 2020
Other Current Assets
Schedule of other current assets	Other current assets consists of the following at March 31, 2020 and December 31, 2019: March 31, December 31, Loans to others $ 34,406 $ 42,676 Security and lease deposits 3,500 3,500 Capitalized portion of lease 1,523 1,808 Prepaid expenses 301,319 452,953 Miscellaneous receivable 326,334 325,660 Other current asset $ 667,082 $ 826,597

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2020
PROPERTY, PLANT, AND EQUIPMENT
Schedule of property and equipment, net	Property and equipment, net, consists of the following at March 31, 2020 and December 31, 2019: March 31, December 31, Property and equipment $ 6,616 $ 1,549 Less accumulated depreciation (621 ) (310 ) Property and equipment - net $ 5,995 $ 1,239

Leasehold Improvement (Tables)

Leasehold Improvement (Tables)	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Schedule of leasehold improvement, net	Leasehold improvement, net, consists of the following at March 31, 2020 and December 31, 2019: March 31, December 31, Leasehold improvements $ 2,992 $ 2,992 Less accumulated amortization (2,992 ) (2,992 ) Leasehold improvements - net $ - $ -

Related Party Loans Payable (Ta

Related Party Loans Payable (Tables)	3 Months Ended
	Mar. 31, 2020
Related Party Transactions [Abstract]
Schedule of related party notes payable	As of March 31, 2020 and December 31, 2019, there are the following related party notes payable: March 31, December 31, Related party loans payable $ 257,729 $ 342,670

Debt (Tables)

Debt (Tables)	3 Months Ended
	Mar. 31, 2020
Notes Payable [Abstract]
Schedule of notes payable	As of March 31, 2020 and December 31, 2019, the balance was as follows: March 31, December 31, Notes payable $ 12,534,189 $ 12,352,189
Schedule of break-out of debt	Break-out of debt between the parent company and our subsidiary PVMS is as follows: March 31, December 31, Advanzeon parent $ 5,010,016 $ 5,010,016 PVMS 7,524,173 7,342,173 $ 12,534,189 $ 12,352,189
Schedule of notes issued	At PVMS, the total of notes issued year-to-date and their dollar values were as follows: March 31, December 31, Number of notes issued 4 51 Dollar value $ 182,000 $ 2,289,250

Contingent Liability (Tables)

Contingent Liability (Tables)	3 Months Ended
	Mar. 31, 2020
Contingent Liability
Schedule of contingent liability	As of March 31, 2020 and December 31, 2019, the balance of this indebtedness is as follows: March 31, December 31, 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)	3 Months Ended
	Mar. 31, 2020
Other Accrued Liabilities
Schedule of other accrued liabilities	As of March 31, 2020 and December 31, 2019, the balance of other accrued liabilities is as follows: March 31, December 31, Management compensation $ 8,873,802 $ 8,873,802 Accrued interest non-related party 6,347,826 5,956,368 Board of Director fees 1,087,500 1,050,000 State fees - 2,800 Payroll liabilities 3,803 - Other accrued liabilities 8,940 8,817 Total other accrued debt $ 16,321,871 $ 15,891,787

Right of Use Assets (Tables)

Right of Use Assets (Tables)	3 Months Ended
	Mar. 31, 2020
Notes to Financial Statements
Schedule of right of use assets associated with future operating leases	As of March 31, 2020, the right of use assets associated with future operating leases are as follows: Total present value of right of use assets under lease agreements $ 323,240 Amortization of right of use assets (107,508 ) Total right of use assets as of March 31, 2020 $ 215,732

Right of Use Lease Liabilities

Right of Use Lease Liabilities (Tables)	3 Months Ended
	Mar. 31, 2020
Notes to Financial Statements
Schedule of lease liabilities associated with future payments due under the leases	As of March 31, 2020, the lease liabilities associated with future payments due under the leases are as follows: Total present value of future lease payments $ 323,240 Principal payments made as of the quarter ended March 31, 2020 (107,508 ) Total right of use lease liabilities as of March 31, 2020 $ 215,732
Schedule of future minimum lease payments under the right of use lease agreements	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 March 31, 2020: Total future minimum lease payments $ 229,376 Less present value discount 13,644 Total right of use lease liabilities as of March 31, 2020 215,732 Less current portion due within one year 94,410 Long-term right of use liabilities $ 121,322
Schedule of maturities of lease liabilities	Total maturities of lease liabilities as of March 31, 2020 are as follows: Total future minimum lease Present value Right of use payments discount lease liabilities 2020 $ 103,639 $ 9,229 $ 94,410 2021 101,095 4,191 96,904 2022 24,642 224 24,418 $ 229,376 $ 13,644 $ 215,732

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Schedule of carrying and estimated fair values of financial instruments
Carrying Amount	$ 12,791,918	$ 12,694,859
Estimated Fair Value of Attached Warrants
Convertible Promissory Notes [Member]
Schedule of carrying and estimated fair values of financial instruments
Carrying Amount	7,746,173	7,564,173
Estimated Fair Value of Attached Warrants
Short Term Notes Payable [Member]
Schedule of carrying and estimated fair values of financial instruments
Carrying Amount	4,788,016	4,788,016
Estimated Fair Value of Attached Warrants
Loans Payable Related Party [Member]
Schedule of carrying and estimated fair values of financial instruments
Carrying Amount	257,729	342,670
Estimated Fair Value of Attached Warrants

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details Narrative)	3 Months Ended
	Mar. 31, 2020USD ($)Number
Convertible notes | $	$ 182,000
Short Term One Note [Member]
Number of additional notes | Number	4
Property and equipment [Member] | Minimum [Member]
Useful Life	2 years
Property and equipment [Member] | Maximum [Member]
Useful Life	12 years

Other Current Assets (Details)

Other Current Assets (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Other Current Assets
Loans to others	$ 34,406	$ 42,676
Security deposit	3,500	3,500
Capitalized portion of lease	1,523	1,808
Prepaid expenses	301,319	452,953
Miscellaneous receivable	326,334	325,660
Other current asset	$ 667,082	$ 826,597

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
PROPERTY, PLANT, AND EQUIPMENT
Property and equipment	$ 6,616	$ 1,549
Less accumulated depreciation	(621)	(310)
Property and equipment - net	$ 5,995	$ 1,239

Property and Equipment (Detai_2

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
PROPERTY, PLANT, AND EQUIPMENT
Depreciation expense	$ 311	$ 56

Leasehold Improvement (Details)

Leasehold Improvement (Details) - Leasehold Improvements [Member] - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Leasehold improvement	$ 2,992	$ 2,992
Less accumulated amortization	(2,992)	(2,992)
Leasehold improvement - net

Leasehold Improvement (Details

Leasehold Improvement (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Leases [Abstract]
Amortization expense	$ 0	$ 149

Related Party Loans Payable (De

Related Party Loans Payable (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Related Party Transactions [Abstract]
Related party loans payable	$ 257,729	$ 342,670

Debt (Details)

Debt (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Notes Payable [Abstract]
Notes payable	$ 12,534,189	$ 12,352,189

Debt (Details 1)

Debt (Details 1) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Notes payable	$ 12,534,189	$ 12,352,189
Advanzeon Parent [Member]
Notes payable	5,010,016	5,010,016
Pharmacy Value Management Solutions Inc.[Member]
Notes payable	$ 7,524,173	$ 7,342,173

Debt (Details 2)

Debt (Details 2) - Pharmacy Value Management Solutions Inc.[Member] - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Number of notes issued	4	51
Dollar value	$ 182,000	$ 2,289,250

Debt (Details Narrative)

Debt (Details Narrative)	3 Months Ended
	Mar. 31, 2020USD ($)Number
Maturity date	One-year
Description of interest rate	All debt issued has a stated interest rate of 12% per year.
Short Term One Note [Member]
Stated interest rate	12.00%
Number of additional notes | Number	4
Debt converted into stock | $	$ 182,000

Contingent Liability (Details)

Contingent Liability (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
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 ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
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 ($)	Mar. 31, 2020	Dec. 31, 2019
Other Accrued Liabilities
Management compensation	$ 8,873,802	$ 8,873,802
Accrued interest non-related party	6,347,826	5,956,368
Board of Director fees	1,087,500	1,050,000
State fees	0	2,800
Payroll liabilities	3,803	0
Accrued wages and related	8,940	8,817
Total other accrued debt	$ 16,321,871	$ 15,891,787

Right of Use Assets (Details)

Right of Use Assets (Details)	3 Months Ended
	Mar. 31, 2020USD ($)
Right Of Use Assets
Total present value of right of use assets under lease agreements	$ 323,240
Amortization of right of use assets	(107,508)
Total right of use assets	$ 215,732

Right of Use Assets (Details Na

Right of Use Assets (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Lease, description	The Company entered into two leases for office space and one automobile lease prior to the end of the quarter ended March 31, 2020 that are classified as right of use assets and lease liabilities. The lease for the Company’s office spaces expire in April 2020 and June 2022. The lease for the automobile expires in June 2021. As the implicit interest rate is not readily identifiable 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 $294,203 for the office leases and $29,037 for the automobile leasing, that are being amortized over the life of the leases.
Total amortization expenses	$ 45,059	$ 12,087
Automobiles [Member]
Present value of lease	$ 29,037
Interest rate	2.99%
Office [Member]
Present value of lease	$ 294,203
Interest rate	5.50%

Right of Use Lease Liabilitie_2

Right of Use Lease Liabilities (Details)	Mar. 31, 2020USD ($)
Right Of Use Lease Liabilities
Total present value of future lease payments	$ 323,240
Principal payments made	(107,508)
Total right of use lease liabilities	$ 215,732

Right of Use Lease Liabilitie_3

Right of Use Lease Liabilities (Details 1) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Right Of Use Lease Liabilities
Total future minimum lease payments	$ 229,376
Less present value discount	13,644
Total right of use lease liabilities	215,732
Less current portion due within one year	94,410	$ 113,911
Long-term right of use liabilities	$ 121,322	$ 146,880

Right of Use Lease Liabilitie_4

Right of Use Lease Liabilities (Details 2)	Mar. 31, 2020USD ($)
Total future minimum lease payments	$ 229,376
Present value discount	13,644
Right of use lease liabilities	215,732
2020 [Member]
Total future minimum lease payments	103,639
Present value discount	9,229
Right of use lease liabilities	94,410
2021 [Member]
Total future minimum lease payments	101,095
Present value discount	4,191
Right of use lease liabilities	96,904
2022 [Member]
Total future minimum lease payments	24,642
Present value discount	224
Right of use lease liabilities	$ 24,418

Common Stock (Details Narrative

Common Stock (Details Narrative) - Common Stock - USD ($)	1 Months Ended		3 Months Ended
	Mar. 29, 2019	Mar. 21, 2019	Mar. 31, 2019
Number of shares issued	500,000	200,000	700,000
Share price		$ 0.08
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

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member] - USD ($)	May 13, 2020	May 18, 2020
Common Stock
Conversion of Stock, shares issued	5,121,105
Warrant [Member]
Interest rate	10.00%
Conversion of Stock, Amount Converted	$ 2,916,869
Conversion of Stock, shares issued	14,584,350
Number of warrant issued	114,000	196,058
Exercise price of warrants (in dollars per share)	$ 0.25	$ 0.23
Warrant term	5 years
Warrant [Member] | Maximum [Member]
Warrant term		5 years
Convertible-promissory notes [Member]
Face amount		$ 109,180
Maturity date		All of the debt matures in 2021
Interest rate		10.00%