Selectis Health (GBCS) 10-K 28 Apr 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Apr. 17, 2017	Jun. 30, 2016
Document And Entity Information
Entity Registrant Name	GLOBAL HEALTHCARE REIT, INC.
Entity Central Index Key	727,346
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 5,997,367
Entity Common Stock, Shares Outstanding		25,782,686
Trading Symbol	GBCS
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,016

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2016	Dec. 31, 2015
ASSETS
Property and Equipment, Net	$ 36,162,881	$ 39,741,706
Cash and Cash Equivalents	578,242	71,055
Restricted Cash	580,747	541,835
Notes Receivable - Related Parties, Net of Discount		573,428
Prepaid Expenses and Other	221,962	222,031
Total Assets	37,543,832	41,150,055
Liabilities
Debt, Net of discount of $660,611 and $700,692, respectively	31,662,724	35,815,772
Debt – Related Parties, Net of discount of $75,293 and $0, respectively	374,707
Accounts Payable and Accrued Liabilities	591,446	352,770
Accounts Payable - Related Parties	96,689	44,092
Dividends Payable	7,500	7,562
Derivative Liability	246,451	304,536
Lease Security Deposit	30,000	30,000
Total Liabilities	33,009,517	36,554,732
Commitments and Contingencies
Stockholders' Equity
Common Stock - $0.05 Par Value; 50,000,000 Shares Authorized, 25,027,260 and 22,246,453 Shares Issued and Outstanding at December 31, 2016 and 2015, Respectively	1,251,363	1,112,323
Additional Paid-In Capital	8,707,116	8,978,914
Accumulated Deficit	(6,021,903)	(4,840,289)
Total Global Healthcare REIT, Inc. Stockholders' Equity	4,712,576	6,026,948
Noncontrolling Interests	(178,261)	(1,431,625)
Total Equity	4,534,315	4,595,323
Total Liabilities and Equity	37,543,832	41,150,055
Series A - No Dividends, Non-voting [Member]
Stockholders' Equity
Preferred Stock	401,000	401,000
Series D - 8% Cumulative, Convertible, Non-voting [Member]
Stockholders' Equity
Preferred Stock	$ 375,000	$ 375,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Debt net of discount	$ 660,611	$ 700,692
Debt related parties net of discount	$ 75,293	$ 0
Common stock, par value	$ 0.05	$ 0.05
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	25,027,260	22,246,453
Common stock, shares outstanding	25,027,260	22,246,453
Series A - No Dividends, Non-voting [Member]
Preferred stock, par value	$ 2	$ 2
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	200,500	200,500
Preferred stock, shares outstanding	200,500	200,500
Series D - 8% Cumulative, Convertible, Non-voting [Member]
Preferred stock, par value	$ 1	$ 1
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	375,000	375,000
Preferred stock, shares outstanding	375,000	375,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Revenue
Rental Revenue	$ 2,859,842	$ 3,406,737
Expenses
General and Administrative	1,791,421	1,682,734
Property Taxes, Insurance and Other Operating	584,374	152,065
Acquisition Costs	52,325	50,645
Impairment of Goodwill		1,750,454
Gain on Sale of Property and Equipment	(980,839)
Depreciation	1,470,238	1,115,700
Total Expenses	2,917,519	4,751,598
Income (Loss) from Operations	(57,677)	(1,344,861)
Other (Income) Expense
Gain on Warrant Liability	(58,085)	(638,172)
Gain on Extinguishment of Debt	1,163,458
Gain on Settlement of Other Liabilities	(96,542)
Interest Income	(31,978)	(82,132)
Interest Expense	2,584,860	2,809,272
Total Other (Income) Expense	1,234,797	2,088,968
Equity in Income from Unconsolidated Partnership		53,688
Net Loss	(1,292,474)	(3,380,141)
Net Loss Attributable to Noncontrolling Interests	140,860	45,501
Net Loss Attributable to Global Healthcare REIT, Inc.	(1,151,614)	(3,334,640)
Series D Preferred Dividends	(30,000)	(30,000)
Net Loss Attributable to Common Stockholders	$ (1,181,614)	$ (3,364,640)
Per Share Data:
Net Loss per Share Attributable to Common Stockholders: Basic	$ (0.05)	$ (0.15)
Net Loss per Share Attributable to Common Stockholders: Diluted	$ (0.05)	$ (0.15)
Weighted Average Common Shares Outstanding: Basic	23,353,387	21,996,909
Weighted Average Common Shares Outstanding: Diluted	23,353,387	21,996,909

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity (Deficit) - USD ($)	Series A Preferred Stock [Member]	Series D Preferred Stock [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings (Accumulated Deficit) [Member]	Global Healthcare REIT, Inc Stockholders' Equity [Member]	Non-controlling Interests [Member]	Total
Balance at Dec. 31, 2014	$ 401,000	$ 375,000	$ 1,082,003	$ 8,540,520	$ 212,573	$ 10,611,096	$ (1,389,347)	$ 9,221,749
Balance, Shares at Dec. 31, 2014	200,500	375,000	21,640,021
Prior Period Adjustment				304,735	(1,247,443)	(942,708)		(942,708)
Stock Based Compensation - Restricted Stock Awards			$ 12,578	217,421		229,999		229,999
Stock Based Compensation - Restricted Stock Awards, Shares			251,549
Forfeiture of Restricted Stock Award			$ (2,500)	(47,500)		(50,000)		(50,000)
Forfeiture of Restricted Stock Award, Shares			(50,000)
Exchange of Common Stock for Noncontrolling Interests			$ 11,850	(81,043)		(69,193)	69,193
Exchange of Common Stock for Noncontrolling Interests,shares			236,996
Exercise of Common Stock Warrants			$ 1,121	13,452		14,573		14,573
Exercise of Common Stock Warrants, Shares			22,422
Cashless Exercise of Common Stock			$ 5,245	(5,245)
Cashless Exercise of Common Stock, Shares			104,901
Common Stock Issued for Compensation			$ 830	13,837		14,667		14,667
Common Stock Issued for Compensation, Shares			16,601
Common Stock Dividends					(440,779)	(440,779)		(440,779)
Distributions to Noncontrolling Interests							(42,037)	(42,037)
Distributions of Common Stock to Noncontrolling Interests			$ 1,196	22,737		23,933	(23,933)
Distributions of Common Stock to Noncontrolling Interests, Shares			23,933
Common Stock Issued for Debt Extinguishment
Common Stock Issued for Settlement of Accounts Payable – Related Parties
Relative Fair Value of Warrants Issued with Notes Payable
Series D Preferred Dividends					(30,000)	(30,000)		(30,000)
Net Loss					(3,334,640)	(3,334,640)	(45,501)	(3,380,141)
Balance at Dec. 31, 2015	$ 401,000	$ 375,000	$ 1,112,323	8,978,914	(4,840,289)	6,026,948	(1,431,625)	4,595,323
Balance, Shares at Dec. 31, 2015	200,500	375,000	22,246,453
Prior Period Adjustment
Stock Based Compensation - Restricted Stock Awards			$ 53,613	483,273		536,886		536,886
Stock Based Compensation - Restricted Stock Awards, Shares			1,072,275
Common Stock Issued for Debt Extinguishment			$ 67,500	418,500		486,000		$ 486,000
Common Stock Issued for Debt Extinguishment, shares			1,350,000					1,550,000
Common Stock Issued for Debt Cost			$ 1,750	22,050		23,800		$ 23,800
Common Stock Issued for Debt Cost, shares			35,000
Common Stock Issued for Settlement of Accounts Payable – Related Parties			$ 12,500	100,000		112,500		112,500
Common Stock Issued for Settlement of Accounts Payable – Related Parties, shares			250,000
Relative Fair Value of Warrants Issued with Notes Payable				102,280		102,280		102,280
Series D Preferred Dividends					(30,000)	(30,000)		(30,000)
Common Stock and Cash for Acquisition of Noncontrolling Interests			$ 3,677	(1,397,901)		1,394,224	1,394,224
Common Stock and Cash for Acquisition of Noncontrolling Interests, shares			73,532
Net Loss					(1,151,614)	(1,151,614)	(140,860)	(1,292,474)
Balance at Dec. 31, 2016	$ 401,000	$ 375,000	$ 1,251,363	$ 8,707,116	$ (6,021,903)	$ 4,712,576	$ (178,261)	$ 4,534,315
Balance, Shares at Dec. 31, 2016	200,500	375,000	25,027,260

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash Flows from Operating Activities
Net Loss	$ (1,292,474)	$ (3,380,141)
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:
Depreciation	1,470,238	1,115,700
Amortization and Accretion	129,139	237,279
Provision for Bad Debt	150,000	550,651
Increase in Straight Line Rent Receivable	(109,481)
Stock Based Compensation	536,886	194,666
Equity in Loss from Unconsolidated Partnership		(53,688)
Impairment of Goodwill		1,750,454
Gain on Warrant Liability	(58,085)	(638,172)
Premium on Debt	120,250
Gain on Extinguishment of Debt	(1,163,458)
Forgiveness of Debt	(100,000)
Gain on Settlement of Accounts Payable	(84,042)
Gain on Sale of Property and Equipment	(980,839)
Changes in Operating Assets and Liabilities:
Accounts Payable and Accrued Liabilities	765,363	127,920
Lease Security Deposit		30,000
Other	109,550	34,476
Net Cash Used in Operating Activities	(506,953)	(30,855)
Cash Flows from Investing Activities
Issuance of Notes Receivable	(150,000)	(150,000)
Collections on Notes Receivable - Related Parties	573,428	574,719
Net Advances from / to Related Parties		(80,000)
Change in Restricted Cash		205,703
Collection of Deposits for Business Acquisition		500,000
Deposits for Business Acquisition		(100,000)
Capital Expenditures for Property and Equipment	(313,660)	(598,049)
Proceeds from Sale of Property and Equipment	2,112,970
Net Cash Provided by Investing Activities	2,222,738	352,373
Cash Flows from Financing Activities
Proceeds from Debt	150,000	2,566,854
Proceeds from Issuance of Debt - Related Parties	450,000
Payments on Debt	(1,701,416)	(2,937,880)
Change in Restricted Cash	(38,912)	156,619
Deferred Loan Costs Paid	(38,270)	(78,972)
Exercise of Common Stock Warrants		14,573
Dividends Paid on Preferred Stock	(30,000)	(22,438)
Dividends Paid on Common Stock		(440,779)
Distributions to Noncontrolling Interest		(42,037)
Net Cash Used in Financing Activities	(1,208,598)	(784,060)
Net Increase (Decrease) in Cash and Cash Equivalents	507,187	(462,542)
Cash and Cash Equivalents, Beginning of Year	71,055	533,597
Cash and Cash Equivalents, End of Year	578,242	71,055
Supplemental Disclosure of Cash Flow Information
Cash Paid for Interest, Net of Capitalized Interest of $0 and $105,667, Respectively	2,040,458	2,509,679
Cash Paid for Income Taxes

Consolidated Statements of Cas7

Consolidated Statements of Cash Flows (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Statement of Cash Flows [Abstract]
Capitalized interest	$ 0	$ 105,667

Organization and Summary of Sig

Organization and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Summary of Significant Accounting Policies	1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization and Description of the Business Global Healthcare REIT, Inc. (the Company or Global) was organized with the intent of operating as a real estate investment trust (REIT) for the purpose of investing in real estate and other assets related to the healthcare industry. Prior to the Company changing its name to Global Healthcare REIT, Inc. on September 30, 2013, the Company was known as Global Casinos, Inc. Global Casinos, Inc. operated two gaming casinos which were split-off and sold on September 30, 2013. Simultaneous with the split-off and sale of the gaming operations, the Company acquired West Paces Ferry Healthcare REIT, Inc. (WPF) in a transaction accounted for as a reverse acquisition whereby WPF was deemed to be the accounting acquirer. The Company intends to make a REIT election under sections 856 through 859 of the Internal Revenue Code of 1986, as amended. Such election will be made by the Board of Directors at such time as the Board determines that we qualify as a REIT under applicable provisions of the Internal Revenue Code. The Company acquires, develops, leases, manages and disposes of healthcare real estate, and provides financing to healthcare providers. As of December 31, 2016, the Company owned eight healthcare properties which are leased to third-party operators under triple-net operating terms. Basis of Presentation The consolidated financial statements include the accounts of the Company, its wholly-owned subsidiaries and variable interest entities (VIE’s) for which the Company has determined itself to be the primary beneficiary. Third party equity interests in subsidiaries and VIE’s are recognized as noncontrolling interests in the consolidated financial statements. All significant inter-company balances and transactions have been eliminated in consolidation. The Company is the primary beneficiary of a VIE if the Company has the power to direct the activities of the VIE that most significantly impact its economic performance and the obligation to absorb losses or receive benefits from the VIE that could be significant to the Company. If the interest in the entity is determined not to be a VIE, then the entity is evaluated for consolidation based on legal form, economic substance, and the extent to which the Company has control and/or substantive participating rights under the respective ownership agreement. There are judgments and estimates involved in determining if an entity in which the Company has an investment is a VIE. The entity is evaluated to determine if it is a VIE by, among other things, determining if the equity investors as a group have a controlling financial interest in the entity and if the entity has sufficient equity at risk to finance its activities without additional subordinated financial support. Reclassifications Certain reclassifications have been made to the prior period’s financial statements to conform to the current period’s presentation. Use of Estimates and Assumptions The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant estimates included herein relate to the recoverability of assets, the purchase price allocation for properties acquired, and the fair value of certain assets and liabilities. Actual results may differ from estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. Restricted Cash Restricted cash consisted of the following as of December 31: 2016 2015 Funds held in escrow related to construction projects $ - $ 7 Funds held in escrow under the terms of notes or bonds payable for purposes of paying future debt service costs 580,747 541,828 $ 580,747 $ 541,835 For the years ended December 31, 2016 and 2015, the change in restricted cash related to construction projects in the amounts of $0 and $205,703, respectively, has been presented in cash flows from investing activities. The change in restricted cash related to debt service of $(38,912) and $156,619 for the years ended December 31, 2016 and 2015, respectively, has been presented in cash flows from financing activities. Concentration of Credit Risk The Company maintains deposits in financial institutions that at times exceed the insured amount of $250,000 provided by the U.S. Federal Deposit Insurance Corporation (FDIC). The excess amounts at December 31, 2016 and 2015 were $689,459 and $291,845, respectively. The Company believes the financial institutions it uses are credit worthy and stable. The Company does not believe that it is exposed to any significant credit risk in cash and cash equivalents or restricted cash. Property and Equipment In accordance with purchase accounting guidance established for entities under common control, the property and equipment acquired from entities under common control are stated at their carrying value on the date of acquisition. Property and equipment not acquired from entities under common control is recorded at its estimated fair value. Estimated fair value is determined with the assistance from independent valuation specialists using recent sales of similar assets, market conditions or projected cash flows of properties using standard industry valuation techniques. Upon acquisition of real estate properties, the Company determines the total purchase price of each property and allocates this price based on the fair value of tangible assets and intangible assets, if any, acquired and any liabilities assumed. Information used to determine fair value includes comparable sales values, discount rates, capitalization rates, and lease-up assumptions from a third party appraisal or other market sources. Acquisition-related costs such as due diligence, legal and accounting fees are expensed as incurred. Any subsequent betterments and improvements are stated at historical cost. Depreciation is provided using the straight-line method over the estimated useful lives of the assets, and tenant improvements are depreciated over the remaining term of the lease. Useful lives of the assets are summarized as follows: Land Improvements 15 years Buildings and Improvements 30 years Furniture, Fixtures and Equipment 10 years Impairment of Long Lived Assets When circumstances indicate the carrying value of property and equipment may not be recoverable, the Company reviews the property for impairment. This review is based on an estimate of the future undiscounted cash flows, excluding interest charges, expected to result from the property’s use and eventual disposition. This estimate considers factors such as expected future operating income, market and other applicable trends and residual value, as well as the effects of leasing demand, competition and other factors. If impairment exists, due to the inability to recover the carrying amount of the property, an impairment loss is recorded to the extent that the carrying value exceeds the estimated fair value of the property and equipment. Estimated fair value is determined with the assistance from independent valuation specialists using recent sales of similar assets, market conditions or projected cash flows of the property using standard industry valuation techniques. Notes Receivable The Company evaluates its notes receivable for impairment when it is probable the payment of interest and principal will not be made in accordance with the contractual terms of the note agreements. Once a note has been determined to be impaired, it is measured to establish the amount of the impairment, if any, based on the fair value of the note using present value of expected future cash flows discounted at the note’s effective interest rate. If the fair value of the impaired note receivable is less than the recorded investment in the note, a valuation allowance is recognized. Deferred Loan Costs Deferred loan costs are amortized over the life of the related loan using the straight-line method, which approximates the effective interest method. For the years ended December 31, 2016 and 2015, deferred loan costs paid totaled $38,270 and $78,972, respectively. Amortization expense for the years ended December 31, 2016 and 2015 totaled $118,483 and $241,358, respectively. Accumulated amortization totaled $264,449 and $273,714 as of December 31, 2016 and 2015, respectively. Deferred loan cost amortization is included as a component of interest expense in the consolidated statements of operations. Goodwill Goodwill represents the excess of a Company’s purchase price over the fair value of the identifiable assets acquired and liabilities assumed in a business combination. Goodwill resulting from acquisitions is not amortized, but is tested for impairment annually or whenever events change and circumstances indicate that it is more likely than not that an impairment loss has occurred. Management initially performs a qualitative analysis of goodwill using qualitative factors to determine if it is more likely than not that the fair value of the Company is less than its carrying amount including goodwill. Such qualitative factors include macroeconomic conditions, industry and market considerations, cost factors, overall financial performance and other relevant entity-specific events. If after assessing the totality of events or circumstances, the Company determines through the qualitative assessment that the fair value of a reporting unit more likely than not exceeds its carrying value, no further evaluation is necessary, and performing the two-step impairment test is not required. ( See Note 7: “Goodwill” Warrant Liability Warrants to purchase the Company’s common stock with nonstandard antidilution provisions, regardless of the probability or likelihood that may conditionally obligate the issuer to ultimately transfer assets, are classified as liabilities and are recorded at their estimated fair value at each reporting period in accordance with ASC 815 “Derivatives and Hedging.” Any change in fair value of these warrants during the reporting period is recorded as a component of Other (Income) Expense on the Company’s Consolidated Statements of Operations. Revenue Recognition The Company’s leases may be subject to annual escalations of the minimum monthly rent required under each lease. The accompanying consolidated financial statements reflect rental income on a straight-line basis over the term of each lease. Cumulative adjustments associated with the straight-line rent requirement are reflected in Prepaid Expenses and Other in the consolidated balance sheets and totaled $216,511 and $107,032 as of December 31, 2016 and 2015, respectively. Adjustments to reflect rental income on a straight-line basis totaled $109,481 and $0 for the years ended December 31, 2016 and 2015, respectively. Rent receivables and unbilled deferred rent receivables are carried net of an allowance for uncollectible amounts. An allowance is maintained for estimated losses resulting from the inability of certain tenants to meet the contractual obligations under their lease agreements. The Company also maintains an allowance for deferred rent receivables arising from the straight line recognition of rents. Such allowances are charged to bad debt expense in the accompanying consolidated statements of operations. Our determination of the adequacy of these allowances is based primarily upon evaluations of the tenant’s financial condition, security deposits, lease guarantees and current economic conditions and other relevant factors. When the lessee is the owner of any improvements, any lessee improvement allowance that is funded by the Company is treated as a lease incentive and amortized as a reduction of revenue over the lease term. As of December 31, 2016 and 2015, there were no deferred lease incentives recorded. Amortization of deferred lease incentives totaled $0 and $10,000 for the years ended December 31, 2016 and 2015, respectively. Stock-Based Compensation The Company accounts for stock-based compensation in accordance with Accounting Standards Codification (“ASC”) ASC 718, “Compensation-Stock Compensation”. ASC 718 requires companies to measure the cost of employee services received in exchange for an award of equity instruments, including stock options, based on the grant-date fair value of the award and to recognize it as compensation expense over the period the employee is required to provide service in exchange for the award, usually the vesting period. The Company accounts for stock-based compensation in accordance with the provision of ASC 505, “Equity Based Payments to Non-Employees” (“ASC 505”), which requires that such equity instruments are recorded at their fair value on the measurement date. The Company estimates the fair value of stock-based payments using the Black-Scholes option-pricing model for common stock options and warrants and the closing price of the Company’s common stock for common share issuances. Fair Value Measurements The Company utilizes the methods of fair value measurement as described in ASC 820 to value its financial assets and liabilities. As defined in ASC 820, fair value is based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In order to increase consistency and comparability in fair value measurements, ASC 820 establishes a fair value hierarchy that prioritizes observable and unobservable inputs used to measure fair value into three broad levels, which are described below: Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs. Level 2: Observable prices that are based on inputs not quoted on active markets, but corroborated by market data. Level 3: Unobservable inputs are used when little or no market data is available. The fair value hierarchy gives the lowest priority to Level 3 inputs. Income Taxes The Company will elect to be taxed as a REIT at such a time as the Board of Directors, with the consultation of professional advisors, determines the Company qualifies as a REIT under applicable provisions of the Internal Revenue Code. The Company cannot predict for which tax year that election will be made. Therefore, applicable taxes have been recorded in the accompanying consolidated financial statements. The Company uses the asset and liability method of accounting for income taxes. Accordingly, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates resulting from new legislation is recognized in income in the period of enactment. A valuation allowance is established against deferred tax assets when management concludes that the “more likely than not” realization criteria has not been met. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Income (Loss) Per Common Share Basic income (loss) per share is computed by dividing the net income (loss) attributable to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per share is computed based on the weighted average number of common shares and potentially dilutive common shares outstanding. The calculation of diluted net income (loss) per share excludes potential common shares if the effect would be anti-dilutive. Potential common shares consist of incremental common shares issuable upon the exercise of warrants and shares issuable upon the conversion of preferred stock. The following table details the calculation of the weighted average number of common shares and dilutive common shares used in diluted loss per share as of December 31: 2016 2015 Weighted Average Number of Common Shares Used in Basic Loss Per Share 23,353,387 21,996,909 Effect of Dilutive Securities: Common Stock Warrants - - Convertible Preferred Stock - - Weighted Average Number of Common Shares and Dilutive Potential Common Shares Used in Diluted Loss Per Share 23,353,387 21,996,909 Comprehensive Income For the periods presented, there were no differences between reported net income (loss) and comprehensive income (loss). Prior Period Adjustment The Company determined that certain warrants issued in 2014, 2013 and 2012 which contained antidilution provisions were not recorded correctly in the consolidated financial statements. This error resulted in an understatement of a warrant liability and an overstatement of stockholders’ equity. The Company assessed the materiality of the warrant liability error on the consolidated financial statements for the year ended December 31, 2015 in accordance with SEC Staff Accounting Bulletin Nos. 99 and 108 (“SAB 99” and “SAB 108”) and concluded that the impact of such adjustments would have been material to the consolidated financial statements had they been corrected in their entirety in 2015. The Company also concluded that, had the error been corrected within its consolidated financial statements for the year ended December 31, 2014, the impact of the adjustment would not have been material to that period. Therefore, the cumulative error as of January 1, 2015 has been recorded as a prior period adjustment in the amount of $(1,247,443) to Retained Earnings (Accumulated Deficit), resulting in a net adjustment to Stockholders’ Equity of $(1,247,443). Recently Issued Accounting Pronouncements In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) In August 2014, the FASB issued ASU No. 2014-15, “Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, ” In April 2015, the FASB issued ASU 2015-03, “Simplifying the Presentation of Debt Issuance Costs.” The new standard requires that all costs incurred to issue debt be presented in the balance sheet as a direct deduction from the carrying value of the debt. On January 1, 2016, the Company adopted ASU 2015-03 and retrospectively applied the guidance to its Debt, Net for all periods presented. Unamortized deferred loan costs, which were previously included in Prepaid Expenses and Other, totaling $570,275 and $626,688 are included in Debt, Net as of December 31, 2016 and 2015, respectively. In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force),

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Going Concern	2. GOING CONCERN The accompanying consolidated financial statements and notes have been prepared assuming the Company will continue as a going concern. For the year ended December 31, 2016, the Company incurred a net loss of $1,292,474, reported net cash used in operations of $506,953 and has an accumulated deficit of $6,021,903. These circumstances raise substantial doubt as to the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon the Company’s ability to generate sufficient revenues and cash flows to operate profitably and meet contractual obligations, or raise additional capital through debt financing or through sales of common stock. The failure to achieve the necessary levels of profitability and cash flows or obtain additional funding would be detrimental to the Company. The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Investment in Unconsolidated Su

Investment in Unconsolidated Subsidiaries	12 Months Ended
	Dec. 31, 2016
Equity Method Investments and Joint Ventures [Abstract]
Investment in Unconsolidated Subsidiaries	3. INVESTMENT IN UNCONSOLIDATED SUBSIDIARIES Limestone, LLC Effective March 5, 2014, the Company consummated a Membership Interest Purchase Agreement providing for the purchase from Connie Brogdon, spouse of Christopher Brodgon, President and Director of the Company, for nominal consideration ($10), a 25% membership interest in Limestone Assisted Living, LLC (“Limestone LLC”). The remaining 75% membership interest in Limestone LLC was owned by Connie Brogdon (5%) and unaffiliated third parties (70%). Limestone LLC owned 100% of the Limestone Assisted Living Facility, a 42-bed, 22,189 square foot assisted living facility located in Gainesville, Georgia. The Company extended a loan to Limestone LLC as described in Note 6. On March 25, 2015, the Limestone facility was sold and the note receivable due the Company was repaid in full, including accrued interest of $54,845. The Company recorded this investment using the equity method since the Company had the ability to exercise significant influence, but not control, over Limestone LLC. Under the equity method, the Company recorded the initial investment at cost and adjusted the carrying amount to reflect the Company’s share of earnings and losses of Limestone LLC. For the years ended December 31, 2016 and 2015, the Company’s share of income was $0 and $53,688, respectively. As of December 31, 2016 and 2015, the Company’s carrying amount under the equity method was $0.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property and Equipment	4. PROPERTY AND EQUIPMENT The gross carrying amount and accumulated depreciation of the Company’s property and equipment as of December 31, 2016 and 2015 are as follows: 2016 2015 Land $ 1,577,500 $ 1,611,000 Land Improvements 200,000 200,000 Buildings and Improvements 33,461,661 35,610,444 Furniture, Fixtures and Equipment 1,125,507 1,051,473 Construction in Progress 3,115,154 3,300,300 39,479,822 41,773,217 Less Accumulated Depreciation (3,316,941 ) (2,031,511 ) $ 36,162,881 $ 39,741,706 Capitalized Interest $ - $ 105,867 Depreciation Expense $ 1,470,238 $ 1,115,700 Cash Paid for Capital Expenditures $ 313,660 $ 598,049 Effective June 20, 2016, the Company sold its Greene Point Healthcare Center located in Union Point, Georgia for $3,800,000 which resulted in a gain on sale of $980,839. Cash proceeds from the sale were used to pay off the existing mortgage loan in the amount of $1,683,200. The Company received $2,112,970 in cash from the sale of the facility. The operating lease related to the facility was terminated effective June 30, 2016. The Company did not acquire any properties during the year ended December 31, 2016 and December 31, 2015. For the years ended December 31, 2016 and 2015, the Company paid deposits related to potential acquisitions of $0 and $100,000, respectively. During 2015, $500,000 on deposit was refunded back to the Company. As of December 31, 2016 and 2015, deposits held by others related to acquisitions totaled $0 and $100,000, respectively.

Notes Receivable

Notes Receivable	12 Months Ended
	Dec. 31, 2016
Notes Receivable
Notes Receivable	5. NOTES RECEIVABLE Note Receivable – Receiver for Healthcare Management of Oklahoma, LLC On May 10, 2016, the Company obtained a Court Order appointing a receiver to control and operate the skilled nursing facility in Southern Hills, Tulsa. The former lease operator represented that it was unable to meet the financial commitments of the facility, including the payment of rent, payroll, and other operating requirements. The transition to the receiver resulted in our engaging a turnaround effort to restore viable operations at the facility. The Court ordered the Company to provide the receiver a revolving line of credit not to exceed $250,000 of which the Company advanced $150,000 during 2016. The receiver is to repay the revolving line of credit from the operation or sale of the facility or other sources. The Company has determined the note as no longer being collectible based on the ability to repay and has recorded bad debt expense of $150,000 in the consolidated statements of operations for the year ended December 31, 2016. Note Receivable - Healthcare Management of Oklahoma, LLC On July 15, 2014, the Company entered into a $363,404 revolving line of credit with Healthcare Management of Oklahoma, LLC (“HMO”), the lease operator of the skilled nursing facility in Southern Hills, Tulsa, to be utilized for working capital needs related to the operation of the Southern Hills skilled nursing facility. The note matured on July 14, 2015 and earned interest at a fixed rate of 8%. The note was secured by accounts receivable and third-party personal guarantees. On March 1, 2015, the Company entered into a revolving loan, replacing the note described above, in the amount of $250,000 which earns interest at a fixed rate of 8%. All unpaid principal and interest was due to the Company on February 29, 2016. The note was secured by all tangible and intangible property of the borrower. On July 22, 2015, the revolving loan was amended to increase the principal amount to $350,000. During 2015, advances related to this note totaled $350,000 of which $150,000 was advanced as cash with the remaining $200,000 advanced to fund a security deposit held by the Company and make lease payments to the Company. Notwithstanding the fact that HMO has affirmed its obligation under the note, as of December 31, 2015, the Company determined this note to be no longer collectible based on ability to repay. Accordingly, the Company recorded a bad debt expense of $150,000 and reversed the security deposit and rent revenue transactions totaling $200,000 within the consolidated financial statements for the year ended December 31, 2015.

Notes Receivable - Related Part

Notes Receivable - Related Parties	12 Months Ended
	Dec. 31, 2016
Receivables [Abstract]
Notes Receivable - Related Parties	6. NOTES RECEIVABLE - RELATED PARTIES Notes Receivable - Related Parties consists of the following as of December 31: 2016 2015 Note Receivable - Gemini Gaming, LLC $ - $ 573,428 In connection with the split-off of gaming assets by Global, the Company accepted a note receivable in the amount of $962,373 from Gemini Gaming, LLC. The note bears interest at 4.0% and is payable in quarterly installments of $17,495 beginning on January 1, 2014 through maturity of the note on October 1, 2033. The note is secured by all rights, title, and interest in and to 100,000 shares of the membership interest in Gemini Gaming, LLC. In the event of default, the Company may not take possession of gaming assets or equipment or operate the casino unless duly licensed by the State of Colorado Division of Gaming. On the acquisition date, the fair value of the note receivable was estimated by discounting the expected cash flows at a rate of 10.0%, a rate at which management believes a similar loan with similar terms and maturity would be made. As a result, the note receivable was discounted by $362,225 to its fair value of $600,148. The discount is accreted into earnings using the interest method over the term of the note. For the years ended December 31, 2016 and 2015, $0 and $16,691, respectively, has been accreted into earnings. During the quarter ended March 31, 2016, the Company collected an aggregate of $573,428 in repayment of the note from Gemini Gaming, LLC which the Company accepted in full satisfaction of the total outstanding liability under the note. The transaction resulted in the Company recognizing a nominal bad debt expense in the amount of $9,044 for the year ended December 31, 2015. Note Receivable – Limestone Assisted Living, LLC The Company extended a loan to Limestone Assisted Living, LLC in the principal amount of $550,000 which is repayable, together with interest at the rate of 10% per annum, on or before the earlier of (i) August 31, 2014 or (ii) from the proceeds of the sale of the Limestone Assisted Living facility. The obligation of Limestone LLC to repay the loan is secured by the personal guarantee of Christopher Brogdon. Proceeds from the loan were used by Limestone LLC to repay and retire a loan in the principal amount of $500,000, plus accrued and unpaid interest, owed to an unaffiliated third party. The loan was not paid by Limestone LLC as of August 31, 2014 which constituted an event of default. The maturity date of the loan was extended by agreement to August 31, 2015. On March 25, 2015, the Limestone facility was sold and the note receivable in the amount of $550,000 due the Company was repaid in full, including accrued interest of $54,845. Note Receivable – GL Investors, LLC On February 4, 2014, the Company purchased the right to future distributions from a member of GL Investors, LLC in consideration of $100,000. The distribution right does not have a stated maturity date and earns interest at a rate of 13% per annum and is unsecured. During 2015, the Company determined the loan was no longer collectible based on the ability to repay. Accordingly, the Company recorded $100,000 as a bad debt expense on the Consolidated Statements of Operations for the year ended December 31, 2015. As a result of the transactions above, the Company recognized cash flows from collections on notes receivable – related parties of $573,428 and $574,719 during 2016 and 2015, respectively.

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	7. GOODWILL Goodwill represents the excess of purchase price over the fair value of net assets acquired. The Company evaluates goodwill on an annual basis in the fourth quarter and when management believes indicators of impairment exist. Due to the continued operating losses and cash flow deficiencies during 2015, the Company assessed qualitative factors and determined that it could not conclude it was more likely than not that the fair value of its goodwill exceeded its carrying value for the goodwill recorded. Accordingly, the Company proceeded to a quantitative evaluation of potential impairment of its goodwill. This evaluation was based on the income (or discounted cash flows) approach which concluded goodwill to be impaired in its entirety at December 31, 2015. The following table details the changes in the carrying amount of goodwill for the years ended December 31: 2016 2015 Beginning Balance $ - $ 1,750,454 Impairment - (1,750,454 ) Ending Balance $ - $ -

Debt and Debt - Related Parties

Debt and Debt - Related Parties	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Debt and Debt - Related Parties	8. DEBT AND DEBT – RELATED PARTIES The following is a summary of the Company’s debt and debt – related parties outstanding as of December 31, 2016 and 2015: 2016 2015 Convertible Notes Payable $ 3,200,000 $ 3,200,000 Senior Secured Promissory Notes 150,000 - Senior Secured Promissory Notes – Related Parties 450,000 - Fixed-Rate Mortgage Loans 14,666,206 14,461,421 Variable-Rate Mortgage Loans 6,273,129 8,050,043 Bonds Payable 5,640,000 5,700,000 Other Debt 2,394,000 5,105,000 32,773,335 36,516,464 Unamortized Discount and Debt Issuance Costs (735,904 ) (700,692 ) $ 32,037,431 $ 35,815,772 As presented in the Consolidated Balance Sheets: Debt, Net $ 31,662,724 $ 35,815,772 Debt – Related Parties, Net 374,707 - $ 32,037,431 $ 35,815,772 Convertible Notes Payable 6.5% Notes Due September, 2017 On September 26, 2014, the Company completed a private offering of its 6.5% Senior Secured Convertible Promissory Notes in the amount of $3,200,000. The Notes can be called for redemption at the option of the Company at any time (i) after September 15, 2015 but prior to September 15, 2016 at an early redemption price equal to 103% of the face amount of the Notes, plus accrued and unpaid interest, or (ii) any time after September 15, 2016 but prior to September 15, 2017 at an early redemption price equal to 102% of the face amount of the Notes, plus accrued and unpaid interest. Each Note is convertible at the option of the holder into shares of common stock of the Company at a conversion price of $1.37 per share, which exceeded fair value of the common stock at the time of issuance. The Notes will automatically convert into common stock at the conversion price in the event (i) there exists a public market for the Company’s common stock, (ii) the closing price of the common stock in the principal trading market has been $2.00 per share or higher for the preceding ten (10) trading days, and (iii) either (A) there is an effective registration statement registering for resale under the Securities Act of 1933, as amended, the conversion shares or (B) the conversion shares are eligible to be resold by non-affiliates of the Company without restriction under Rule 144 of the Securities Act. At the time of issuance and based on the Company’s common stock trading activity, the Company determined that no beneficial conversion feature was associated with the Notes. As of December 31, 2016 and 2015, none of the Notes have been converted into common stock. The Notes are secured by a senior mortgage on the Meadowview Healthcare Center located in Seville, Ohio. Senior Secured Promissory Notes From November through December 2016, the Company commenced a private offering of its 10% Senior Secured Promissory Notes in the aggregate amount up to $1,000,000, on a best efforts basis. As of December 31, 2016, $600,000 of the notes have been issued of which $450,000 were issued to directors of the Company or entities or persons related to these directors. The notes bear interest at a rate of 10% payable monthly with principal and unpaid interest due at maturity on January 13, 2018 . The notes are secured by all assets of the Company not serving as collateral for other notes. The notes were issued with warrants to purchase 600,000 shares of common stock at an exercise price of $0.75 per share. The warrants have a cashless exercise provision. The value of the warrants issued to the note holders was calculated using the Black-Scholes pricing model using the following weighted average assumptions: stock price on date of measurement - $0.44, expected volatility – 139.1%, contractual term – 1 year, risk free interest rate – 0.87%, and expected dividend yield – 0.00%. The total value of the warrants on the issue date was estimated to be $102,280 and was bifurcated from the value of the note. The corresponding note discount is being amortized over the life of the note using the straight-line method. The unamortized balance of the discount on the note was $95,873 as of December 31, 2016 with $6,407 recorded as amortization expense during 2016. Mortgage Loans Mortgage loans are collateralized by all assets of each nursing home property and an assignment of its rents. Collateral for certain mortgage loans includes the personal guarantee of Christopher Brogdon. Mortgage loans for the periods presented consisted of the following: Principal Outstanding at Stated Face December 31, Interest Maturity Property Amount 2016 2015 Rate Date Middle Georgia Nursing Home (1) $ 4,200,000 $ 3,742,706 $ 3,849,678 5.50% Fixed October 4, 2018 Goodwill Nursing Home (1) 4,976,316 4,520,816 4,577,047 5.50% Fixed March 19, 2020 Goodwill Nursing Home (3) 80,193 80,193 - 5.50% Fixed June 12, 2018 Warrenton Nursing Home 2,720,000 2,476,109 2,562,765 5.00% Fixed December 20, 2018 Edward Redeemer Health & Rehab 2,303,815 2,268,096 2,249,772 5.50% Fixed January 16, 2020 Southern Hills Retirement Center 1,750,000 1,578,286 1,222,159 4.75% Fixed November 10, 2017 Providence of Sparta Nursing Home 1,725,000 1,655,123 1,686,506 Prime Plus 0.50%/ 6.00% Floor September 26, 2017 Providence of Greene Point Healthcare Center 1,725,000 - 1,692,000 Prime Plus 0.50%/ 6.00% Floor Repaid on June 20, 2016 Golden Years Manor Nursing Home (2) 5,000,000 4,618,006 4,671,537 Prime Plus 1.50%/ 5.75% Floor August 3, 2037 $ 20,939,335 $ 22,511,464 (1) Mortgage loans are non-recourse to the Company except for the Southern Hills line of credit owed to First United Bank. (2) Effective September 19, 2016, we executed a Modification to the mortgage note pursuant to which some accrued payments were deferred and the lender agreed to permit interest only payments through March 2017. The mortgage loan collateralized by the Golden Years Manor Nursing Home is 80% guaranteed by the USDA and requires an annual renewal fee payable in the amount of 0.25% of the USDA guaranteed portion of the outstanding principal balance as of December 31 of each year. The Company is subject to financial covenants and customary affirmative and negative covenants. As of December 31, 2016, the Company was not in compliance with certain of these financial and non-financial covenants which is considered to be a technical Event of Default as defined in the note agreement. Remedies available to the lender in the event of a continuing Event of Default, at its option, include, but are necessarily limited to the following (1) lender may declare the principal and all accrued interest on the note due and payable; and (2) lender may exercise additional rights and remedies under the note agreement to include taking possession of the collateral or seeking satisfaction from the guarantors. The Company has not been notified by the lender regarding the exercise of any remedies available. Guarantors under the mortgage loan are Christopher Brogdon and GLN Investors, LLC, in which the Company owns a 100% membership interest. (3) The $80,193 debt at Goodwill Nursing Home was incurred to pay off accrued interest on the original primary note. Other mortgage loans contain non-financial covenants, including reporting obligations, with which the Company has not complied in some instances in an untimely manner. These mortgage loans are technically in default.. Bonds Payable – Tulsa County Industrial Authority On March 1, 2014, Southern Tulsa, LLC (Southern Tulsa), a subsidiary of WPF that owns the Southern Hills Retirement Center, entered into a loan agreement with the Tulsa County Industrial Authority (Authority) in the State of Oklahoma pursuant to which the Authority lent to Southern Tulsa the proceeds from the sale of the Authority’s Series 2014 Bonds. The Series 2014 Bonds consist of $5,075,000 in Series 2014A First Mortgage Revenue Bonds and $565,000 in Series 2014B Taxable First Mortgage Revenue Bonds. The Series 2014 Bonds were issued pursuant to a March 1, 2014 Indenture of Trust between the Authority and the Bank of Oklahoma. $4,325,000 of the Series 2014A Bonds mature on March 1, 2044 and accrue interest at a fixed rate of 7.75% per annum. The remaining $750,000 of the Series 2014A Bonds mature on various dates through final maturity on March 1, 2029 and accrue interest at a fixed rate of 7.0% per annum. The Series 2014B Bonds mature on March 1, 2023 and accrue interest at a fixed rate of 8.5% per annum. The debt is secured by a first mortgage lien on the independent living units and assisted living facility (facilities), an assignment of the facilities’ leases, a first lien on all personal property located in the facilities, and a guarantee by the Company. Deferred loan costs incurred of $478,950 and an original issue discount of $78,140 related to the loan are amortized to interest expense over the life of the loan. Amortization expense related to deferred loan costs totaled $23,558 in 2016 and $28,190 in 2015. Amortization expense related to the original issue discount totaled $4,248 in 2016 and $2,612 in 2015. The loan agreement includes certain financial covenants required to be maintained by the Company, which were in not in compliance as of December 31, 2016. As of December 31, 2016 and 2015, restricted cash of $580,747 and $541,835, respectively are related to the bonds. Other Debt Other debt due at December 31, 2016 and 2015 includes unsecured notes payable issued to entities controlled by the Company used to facilitate the acquisition of the nursing home properties. Face Principal Outstanding at December 31, Stated Interest Maturity Property Amount 2016 2015 Rate Date Goodwill Nursing Home 2,180,000 $ 1,344,000 $ 1,280,000 17.0 % (1) June 30, 2017 (2) Providence of Sparta Nursing Home 1,050,000 1,050,000 1,050,000 10.0% Fixed December 31, 2017 (3) Providence of Greene Point Healthcare Center 1,150,000 - 1,125,000 10.0% Fixed Repaid on October 1, 2016 (5) Golden Years Manor Nursing Home 1,650,000 - 1,650,000 11.0% Fixed April 1, 2016 (4) $ 2,394,000 $ 5,105,000 (1) As of December 31, 2016, the income from the Goodwill facility was insufficient to cover debt service for the subordinated debt for the facility. The debt is accruing interest at the default rate but not currently being paid. We are in discussions with the lenders to restructure the accrued interest into a new note to be amortized through future payments. The Company has entered into a new ten year operating lease covering the facility which became effective in February, 2017 with the new operator having obtained all licenses, permits and other regulatory approval necessary to recertify and reopen the facility. After receiving regulatory approvals, the lease operator invested approximately $2.0 million in capital improvements in the property. The facility has been relicensed and began taking patients in December 2016 and is currently building census. (2) The subordinated note on Goodwill matured on July 1, 2015. Investors in the Goodwill note were entitled to an additional 5% equity in Goodwill Hunting, LLC every six months if the note is not paid when due. Effective December 31, 2015, all of the holders of the Goodwill subordinated note executed an Agreement Among Lenders pursuant to which they (i) waived all equity ratchets and (ii) extended the maturity date of their notes to June 30, 2017. In exchange, Goodwill Hunting LLC agreed to pay the investors a one-time premium equal to 5% of the principal amount of each individual note (approximately $64,000) as such time as the note is repaid. For the year ended December 31, 2016, a premium of $64,000 has been recognized into earnings. The subordinated note on Sparta matured on August 1, 2016. Investors in the Sparta note are entitled to an additional 5% equity in Providence HR, LLC every six months if the note is not paid when due. The Company is negotiating with these investors to purchase their residual equity interests in exchange for shares of common stock. There can be no assurance that these negotiations will be successful. (3) We have applied to refinance the senior and subordinated debt at Sparta with a new HUD loan. To accommodate that application, in March 2017 the investors in Providence HR Investors, LLC, the holder of the subordinated debt, entered into a Forbearance Agreement pursuant to which the agreed to (i) waive the equity ratchet they were entitled to due to our failure to repay the debt on or before the maturity date (ii) waive the accrual of default interest and (iii) extend the maturity date of the subordinated debt to December 31, 2017. (4) Effective September 23, 2016, the Company exchanged 1,350,000 shares of common stock, at $0.36 per share, for an unsecured note payable with a principal balance of $1,550,000 and unpaid interest of $99,458. The transaction was accounted for as a debt extinguishment with a gain on extinguishment of debt in the amount of $1,163,458 recorded in the consolidated statement of operations for the year ended December 31, 2016. During the year ended December 31, 2016, principal in the amount of $100,000 was forgiven resulting in a gain on forgiveness of debt which has been recognized in the consolidated statements of operations. (5) The subordinated note on Greene Point matured on October 1, 2015. Investors in the Greene Point note were entitled to an additional 5% equity in Wash/Greene, LLC, the entity that owns the facility, every six months if the note is not paid when due. Effective December 31, 2015, all of the holders of the Wash/Greene subordinated note executed an Agreement Among Lenders pursuant to which they (i) waived all equity ratchets and (ii) extended the maturity date of their notes to June 30, 2017. In exchange, Wash/Greene LLC agreed to pay the investors a one-time premium equal to 5% of the principal amount of each individual note (approximately $56,000) as such time as the note is repaid. The note was repaid on October 1, 2016. For the years ended December 31, 2016 and 2015, the Company received proceeds from the issuance of debt of $600,000 and $2,566,854, respectively. Cash payments on debt totaled $1,701,416 and $2,937,880 for the years ended December 31, 2016 and 2015, respectively. Future maturities of all notes and bonds payable listed above for the next five years and thereafter are as follows: Years 2017 $ 22,464,438 2018 3,837,549 2019 181,000 2020 6,290,348 2021 - 2022 and after - $ 32,773,335

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Stockholders' Equity	9. STOCKHOLDERS’ EQUITY Preferred Stock The Company has authorized 10,000,000 shares of preferred stock. These shares may be issued in series with such rights and preferences as may be determined by the Board of Directors. Series A Convertible Redeemable Preferred Stock The Company’s Board of Directors has authorized 2,000,000 shares of $2.00 stated value, Series A Preferred Stock. The preferred stock has a senior liquidation preference value of $2.00 per share and does not bear dividends. As of December 31, 2016 and 2015, the Company has 200,500 shares of Series A Preferred Stock outstanding. Series D Convertible Preferred Stock The Company has established a class of preferred stock designated “Series D Convertible Preferred Stock” (Series D preferred stock) and authorized an aggregate of 1,000,000 non-voting shares with a stated value of $1.00 per share. Holders of the Series D preferred stock are entitled to receive dividends at the annual rate of 8% based on the stated value per share computed on the basis of a 360-day year and 12 30-day months. Dividends are cumulative, shall be declared quarterly, and are calculated from the date of issue and payable on the 15th day of April, July, October and January. The dividends may be paid, at the option of the holder either in cash or by the issuance of shares of the Company’s common stock valued at the market price on the dividend record date. Shares of the Series D preferred stock are redeemable at the Company’s option. At the option of the holder, shares of the Series D preferred stock plus any declared and unpaid dividends are convertible to shares of the Company’s common stock at a conversion rate of $1.00 per share. As of December 31, 2016 and 2015, the Company had 375,000 shares of Series D Preferred Stock outstanding. For years ended December 31, 2016 and 2015, the Company declared $30,000 in preferred dividends. $7,562 were declared on December 31, 2015 and paid in 2016. $7,500 were declared on December 31, 2016 and paid in 2017. Common Stock The Company issued 16,601 shares of common stock to an officer for compensation during 2015. The fair value of the common stock issued for compensation was measured at the volume weighted average price of the Company’s common stock for the ten trading days prior to issuance. The fair value of the shares in the amount of $14,667 was recognized as general and administrative expense in the consolidated statements of operations. During 2016, the Company issued 35,000 shares of common stock with a fair value of $23,800 as payment to a placement agent that solicited investors who agreed to restructure their subordinated debt. For the years ended December 31, 2016 and 2015, the Company paid dividends on common stock of $0 and $440,779, respectively. As described in Note 8, on September 23, 2016, the Company issued 1,350,000 shares of common stock, priced at $0.36 per share, in exchange for an unsecured note payable in the principal amount of $1,550,000 and unpaid interest of $99,458. Restricted Stock Awards The following table summarizes the restricted stock unit activity during the years ended December 31: 2016 2015 Outstanding Non-Vested Restricted Stock Units, Beginning - - Granted 1,072,275 251,549 Vested (1,072,275 ) (201,549 ) Cancelled / Forfeited - (50,000 ) Outstanding Non-Vested Restricted Stock Units, Ending - - In connection with director restricted stock grants, the Company recognized stock-based compensation of $536,886 and $179,999 for the years ended December 31, 2016 and 2015, respectively. Common Stock Warrants As of December 31, 2016 and 2015, the Company had 1,821,736 and 2,921,736, respectively, of outstanding warrants to purchase common stock at a weighted average exercise price of $0.79 and $0.76, respectively. Activity for the years ended December 31, 2016 and 2015 related to common stock warrants follows: 2016 2015 Number of Warrants Weighted Average Exercise Price Number of Warrants Weighted Average Exercise Price Beginning Balance 2,921,736 $ 0.76 3,541,731 $ 0.74 Issued 600,000 0.75 - - Exercised - - (22,242 ) 0.65 Cashless Exercise - - (498,290 ) 0.75 Expired (1,700,000 ) 0.75 (99,463 ) 0.50 Ending Balance 1,821,736 $ 0.79 2,921,736 $ 0.76 In 2015, the 22,242 warrants exercised included a cash component of $14,573. For the cashless exercise of warrants, the Company issued 104,901 shares of common stock. The total intrinsic value of common stock warrants exercised during the year ended December 31, 2015 was $5,829. Noncontrolling Interests For the years ended December 31, 2016 and 2015, 73,532 and 236,996 , respectively, shares of the Company’s common stock were issued to acquire noncontrolling interests. Valuation of the common stock was at various prices based upon agreements with the holders of the noncontrolling interests. For the years ended December 31, 2016 and 2015, the Company paid cash distributions to noncontrolling interests of $0 and $42,037, respectively. In lieu of cash distributions, the Company distributed shares of the Company’s common stock to noncontrolling interests during 2015. For 2015, 23,933 shares were distributed at a value of $1 per share. There were no such distributions during 2016.

Related Parties

Related Parties	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Parties	10. RELATED PARTIES Christopher Brogdon was a member of the Company’s board of directors and also the Chief Executive Officer and President of the Company through his resignation on November 20, 2015. Prior to June 30, 2013, the Company acquired an unsecured, interest free receivable due from Christopher Brogdon totaling $500,000. On September 16, 2014, the receivable due from a former affiliate was exchanged for a 62.5% membership interest in Edwards Redeemer Property Holding, LLC. As of December 31, 2016 and 2015, the Company had no advances outstanding to Christopher Brogdon. During 2015, the Company determined that advances in the amount of $53,211 were no longer collectible and were recognized as a bad debt expense on the Consolidated Statements of Operations for the year ended December 31, 2015. For the years ended December 31, 2015, the Company made advances to certain companies affiliated with Christopher Brogdon in the amount of $80,000. During 2015, the Company determined that certain advances to companies affiliated with Christopher Brogdon were no longer collectible based on their ability to repay. Accordingly, the Company recorded $380,000 as a bad debt expense on the Consolidated Statements of Operations for the years ended December 31, 2015. As of December 31 2016 and 2015, the Company had no advances to related parties outstanding. Christopher Brogdon was the managing member of GWH Investors, LLC, Redeemer Investors, LLC, Providence HR Investors, LLC, 1321 Investors, LLC, GLN Investors, LLC and Dodge Investors, LLC. As described in Note 7, the Company has or had notes payable to these entities. Effective November 20, 2015, a former affiliate resigned all positions which he held with entities affiliated with the Company, and Clifford Neuman, a Director and Secretary, was substituted as managing member of those affiliates. Clifford Neuman is a manager and member of Gemini Gaming, LLC. As described in Note 6, the Company had a note receivable from Gemini Gaming, LLC at December 31, 2015. Mr. Neuman provides office space for the Company’s Controller at no charge. For the years ended December 31, 2016, Mr. Neuman was issued 250,000 shares of common stock with a fair value of $112,500 in satisfaction of $100,000 of accrued and unpaid legal fees. A loss of $12,500 was recognized from the settlement of accounts payable due to related parties. For the years ended December 31, 2016 and 2015, the Company owed Mr. Neuman for legal services rendered $96,689 and $44,092, respectively The Company transitioned the bookkeeping and property management for the Company to Colliers International until Feb 1, 2017. Colliers International was paid $700 per month per property for this service. Andy Sink, director and the interim Chief Operating Officer of the Company through his resignation on March 14, 2017, is a partner of Colliers International. Creative Cyberweb developed and maintains the Company’s website, and is affiliated with CFO Zvi Rhine’s family. The initial setup fee was $5,000 and ongoing upkeep is $400 per month. In the fourth quarter of 2016 and the first quarter of 2017 , the Company undertook a private offering (“Offering”) of Units, each Unit consisting of a 10% Senior Secured Note and one warrant for every dollar in principal amount of Note purchased. In the Offering, Ultimate Investments, Ltd and the Baller Family Foundation, Inc., each entity controlled by Mr, Baller, each invested $100,000. Zvi Rhine invested $50,000, while is brother David Rhine invested $50,000 and his father Gary Rhine invested $25,000. In addition, Adam Desmond invested $100,000 in the Offering and his father Robert Desmond invested $150,000. During 2016, Zvi Rhine was issued 95,000 shares of common stock for services provided valued at $38,000. During 2016, the directors of the Company were granted a total of 977,275 shares of restricted common stock.

Facility Leases

Facility Leases	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Facility Leases	11. FACILITY LEASES The following table summarizes our leasing arrangements related to the Company’s healthcare facilities: Facility Monthly Lease Income (1) Lease Expiration Renewal Option, if any Middle Georgia (2) $ 49,000 June 30, 2017 Term may be extended for one additional five-year term. Warrenton $ 55,724 June 30, 2026 Term may be extended for one additional ten-year term. Goodwill (2), (3) $ 16,667 February 1, 2027 Term may be extended for one additional five-year term. Edwards Redeemer (2) $ 45,900 December 31, 2017 Term may be extended for one additional five-year term. Providence $ 42,519 June 30, 2026 Term may be extended for one additional ten-year term. Meadowview $ 33,695 October 31, 2024 Term may be extended for one additional five-year term. Golden Years (2) (4) $ - - - Southern Hills SNF (5) $ 37,000 May 31, 2019 Term may be extended for one additional five-year term. Southern Hills ALF (6) - None Southern Hills ILF (7) - - - (1) Monthly lease income reflects rent income on a straight-line basis over, where applicable, the term of each lease. (2) On January 22, 2016, a lease operator that operates Middle Georgia, Edwards Redeemer, Golden Years (until January 1, 2016) and Goodwill filed a voluntary petition in bankruptcy under Chapter 11 of the U.S. Bankruptcy Code. Under the Chapter 11 Bankruptcy, the lease operator can either assume or reject the leases of Middle Georgia, Edwards Redeemer and Goodwill. As of the date of this Report, the lease operator has verbally represented that he intends to assume the leases of Middle Georgia and Edwards Redeemer under modified lease terms and has rejected the lease covering Goodwill. If the lease operator assumes a lease, he is required to bring the leases current as a condition to such assumption. (3) In January 2016, concurrently with the Chapter 11 Bankruptcy filing by the lease operator, the Goodwill facility was closed by Georgia regulators and all residents were removed. The Goodwill facility began generating rental revenue in February 2017. In the first year, base rent is $16,667 per month, plus $2,000 per month for every ten occupied beds. In a transaction related to the sale of the Greene Point facility, an affiliate of the buyer of Greene Point has executed a ten year operating lease covering Goodwill. The lease will not become effective until and unless the State of Georgia approves the issuance of all licenses, permits and other regulatory approvals necessary to recertify and reopen the facility. The former lease has been terminated. After receiving regulatory approvals, the lease operator invested approximately $2.0 million in capital improvements in the property. The lease became effective on February 1, 2017 with the lease operator having obtained all regulatory approvals, completed renovations and began admitting patients. (4) Effective January 1, 2016, the Golden Years facility was leased to another operator for a period of ten years at a monthly base rent of $30,000 which was subject to increases based on census levels. Under the terms of the lease, the Company agreed to fund certain capital expenditures, which it was unable to fulfill. In July 2016, the new tenant served notice that it was terminating the lease effective August 31, 2016. The Company entered into a Lease Termination Agreement under which it paid the tenant $145,000 and is obligated to make future payments. Effective August 30, 2016, the Company entered into a new lease agreement with another nursing home operator for its Golden Years facility. The lease term commences at the end of a straddle period, the definition of which is currently under negotiation with the tenant. During the straddle period, the Company has agreed to make working capital advances to enable the operator to cover cash flow deficits resulting from initial operations of the facility. If at the end of the straddle period, the operator has not reimbursed the full amount of advances to the Company, the Company or operator have the right to terminate the lease agreement. As of December 31, 2016, $230,000 has been advanced to the operator by the Company--$150,000 required by the lease for capital improvements booked to tenant improvements that is not reimbursable, and $80,000 to cover tenant’s cash flow deficits during the straddle period. If the lease term commences, the Company will receive monthly base rents beginning at $35,000 which is subject to increases based on census levels. (5) Lease agreement dated May 21, 2014 with lease payments commencing February 1, 2015. On May 10, 2016, the Company obtained a Court Order appointing a Receiver to control and operate the Southern Hills SNF. The former lease operator represented that it was unable to meet the financial commitments of the facility, including the payment of rent, payroll and other operating requirements. The Company plans to engage a new lease operator for the facility. (6) The lease on the ALF has been abandoned. The Company plans to seek a new tenant for this entity to assume operations at the completion of construction. (7) The Southern Hills ILF requires renovation and is not subject to an operating lease. Lessees are responsible for payment of insurance, taxes and other charges while under the lease. Should the lessees not pay all such charges, as required under the leases, the Company may become liable for such operating expenses. We have been required to cover those expenses at Goodwill since the facility was closed by regulators in January 2016 and at Southern Hills ALF and ILF. Future cash payments for rent to be received during the initial terms of the leases for the next five years and thereafter are as follows (excludes Middle Georgia and Edwards Redeemer (due to pending bankruptcy of operator), and Southern Tulsa ALF and Southern Tulsa ILF (due to property being non-operating) , as well as Southern Tulsa SNF and GL Nursing): Years 2017 $ 1,629,333 2018 1,843,407 2019 1,913,484 2020 1,969,654 2021 2,014,885 2022 and Thereafter 9,134,036 $ 18,504,799

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	12. INCOME TAXES The Company and its subsidiaries are subject to income taxes on income arising in, or derived from, the tax jurisdictions in which they operate. The Company is current with all its federal and state tax filings. The Company is open to examination for tax years 1998 through 2016 due to the carry back of net operating losses. The following is a reconciliation of the federal statutory tax rate and the effective tax rate as a percentage for the years ended December 31: 2016 2015 Statutory Federal Income Tax Rate 34 % 34 % Warrant Liability 34 - Effect of Valuation Allowance on Deferred Tax Assets (34 ) (34 ) - % - % Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The components of deferred tax assets as of December 31 are as follows: 2016 2015 Deferred Tax Assets: Net Operating Loss Carryforwards $ 3,704,378 $ 3,615,115 Capital Loss Carryforward - 99,137 Discount on Note Receivable - 109,976 Goodwill Impairment 595,154 595,154 Stock Based Compensation 182,541 - Acquisition Costs 117,044 126,669 Other 135,792 - 4,734,909 4,546,051 Deferred Tax Liabilities: Bargain Purchase Gain (1,020,000 ) (1,020,000 ) Property and Equipment (237,967 ) (229,098 ) Other (37,223 ) - (1,295,190 ) (1,249,098 ) Valuation Allowance (3,439,719 ) (3,296,953 ) Net Deferred Tax Asset $ - $ - The valuation allowance at December 31, 2016 and 2015 was primarily related to federal net operating loss carryforwards that, in the judgment of management, are not more-likely-than-not to be realized. In assessing the realizability of deferred tax assets, management considers whether it is more-likely-than-not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities (including the impact of available carryback and carryforward periods), projected future taxable income, and tax-planning strategies in making this assessment. In order to fully realize the deferred tax asset, the Company will need to generate future taxable income of approximately $10,895,000 prior to the expiration of the net operating loss carryforwards beginning in 2018. Taxable income for the year ended December 31, 2016 approximated $263,000. Based upon the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are deductible, management believes it is more-likely-than-not that the Company will not realize the benefits of these deductible differences, net of the existing valuation allowance at December 31, 2016. When more than a 50% change in ownership occurs, over a three-year period, as defined, the Tax Reform Act of 1986 limits the utilization of net operating loss carry forwards in the years following the change in ownership. No determination has been made as of December 31, 2016, as to what implications, if any, there will be in the net operating loss carry forwards of the Company.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	13. FAIR VALUE MEASUREMENTS Our consolidated balance sheets include the following financial instruments: cash and cash equivalents, advances to related parties, notes receivable, restricted cash, accounts payable, debt and lease security deposit. We consider the carrying values of our short-term financial instruments to approximate fair value because they generally expose the Company to limited credit risk, because of the short period of time between origination of the financial assets and liabilities and their expected settlement, or because of their proximity to acquisition date fair values. The carrying value of debt approximates fair value based on borrowing rates currently available for debt of similar terms and maturities. Upon acquisition of real estate properties, the Company determines the total purchase price of each property and allocates this price base on the fair value of the tangible assets and intangible assets, if any, acquired and any liabilities assumed based on Level 3 inputs. These Level 3 inputs can include comparable sales values, discount rates, and capitalization rates from a third party appraisal or other market sources. Assets and liabilities measured at fair value on a recurring basis as of December 31 are summarized below: Fair Value Measurement Total Level 1 Level 2 Level 3 Warrant Liability – December 31, 2016 $ 246,451 - - $ 246,451 Warrant Liability – December 31, 2015 $ 304,536 - - $ 304,536 Because these warrants have full reset adjustments tied to future issuance of equity securities by the Company, it is subject to derivative liability treatment under ASC 815-40-15. The warrant liability is marked-to-market each reporting period with the change in fair value recorded as a gain or loss within Other (Income) Expense on the Company’s Consolidated Statement of Operations until the warrants are exercised, expire, or other facts and circumstances lead the warrant liability to be reclassified as an equity instrument. The fair value of the warrant liability is determined each reporting period by utilizing the Black-Scholes option pricing model. The table presented below is a summary of changes in the fair value of the Company’s level 3 valuation for the warrant liability for the years ended December 31: 2016 2015 Beginning Balance $ 304,536 $ 1,247,443 Change in Fair Value of Warrant Liability (58,085 ) (638,172 ) Exercise of Warrants - (304,735 ) Ending Balance $ 246,451 $ 304,536 The significant assumptions used in the Black-Scholes option pricing model as of December 31, 2016 and 2015 include the following: 2016 2015 Volatility 105.3% - 124.9 % 95.3% - 152.8 % Risk-free Interest Rate 0.44% - 1.47 % 0.65% - 1.31 % Exercise Price $0.50 - $1.37 $0.50 - $1.37 Fair Value of Common Stock $ 0.57 $ 0.68 Expected Life 0.1 – 2.7 years 1.1 – 3.7 years

Supplemental Disclosure of Cash

Supplemental Disclosure of Cash Flow Information	12 Months Ended
	Dec. 31, 2016
Supplemental Cash Flow Elements [Abstract]
Supplemental Disclosure of Cash Flow Information	14. SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION Supplemental cash flow information for the years ended December 31 follows: 2016 2015 Acquisition of membership interests in exchange of common stock and cash $ 1,394,224 $ 69,193 Common stock issued for debt cost 23,800 - Common stock issued for debt and accrued interest 486,000 - Common stock issued for settlement of accounts payable with related party 112,500 - Cashless exercise of warrants to acquire common stock - 5,245 Relative fair value of warrants issued with senior secured promissory notes 102,280 - Distribution of common stock to noncontrolling interests - 23,933 Dividends declared on Series D preferred stock 30,000 7,562 Additions to fixed assets financed with debt 396,915 - Payment of mortgage debt through sale of property 1,683,200 - Prior period adjustment - 1,247,443 Warrant exercise - 304,735 Payment of accrued interest through entrance of debt $ 80,193 -

Legal Proceedings

Legal Proceedings	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Legal Proceedings	15. LEGAL PROCEEDINGS The Company and/or its affiliated subsidiaries are or were involved in the following litigation: We were a party to a civil action captioned Summers v. West Paces Ferry Healthcare REIT, Inc., Southern Tulsa, LLC and SC CCRC, LLC, Southern Tulsa, LLC v. Healthcare Management of Oklahoma, LLC, This matter was brought by us to have the appointment of a Receiver for the Southern Tulsa SNF and to recover damages from our former operator at that facility. The Court has ordered the appointment of a Receiver effective May 10, 2016. Other claims and matters are pending. Joann Howard v. Southern Tulsa, LLC, West Paces Ferry Healthcare REIT, LLC, et. al. This was a personal injury lawsuit brought by the heirs of a former resident of the Southern Tulsa SNF. Our affiliates were named as defendants due to their ownership of the property. This case has been dismissed. Gregory D. Hughes, Esq. v. Janis M Tilford, et. al., This civil action arises from the termination of the Stock Purchase Agreement entered into by the Company’s subsidiary TNH Acquisition, LLC to acquire the skilled nursing facility in Ridgeway, South Carolina. The dispute is over the disposition of our $100,000 earnest money deposit which the escrow agent has interpleaded into the Court. This matter was settled in 2016. Thomas v. Edwards Redeemer Property Holdings, LLC, et.al., This action arises from a personal injury claim brought by heirs of a former resident of our Edwards Redeemer facility. We are entitled to indemnification from the lease operator and should be covered under the lease operator’s general liability policy. As we are not the operators of the facility and believe we have indemnity coverage, we believe we have no exposure. The lease operator’s insurance carrier is providing a defense and indemnity; and as a result we believe the likelihood of a material adverse result is remote. Verizon Construction, Inc., v. Southern Tulsa, LLC, et. al., This is a mechanic’s lien foreclosure action on the Southern Hills facility in Tulsa arising from work performed. The Plaintiff was a subcontractor to our general contractor; and while we paid the general contractor for that work, the general contractor apparently did not pay the subcontractor. Plaintiff is seeking $441,939 previously invoiced to the general contractor, plus attorney’s fees and costs. The general contractor, also a named defendant, is liable for this amount but may not have the resources to pay the plaintiff, therefore the Company may be liable for some unknown amount less than or equal to Plaintiff’s claim. The Company has accrued $25,000 as a probable loss for this matter in the 2016 consolidated financial statements based on informal negotiations to date. The plaintiff has verbally agreed to settle the matter for $25,000 and is reviewing a formal Settlement Agreement which we have provided.

Miscellaneous Notes

Miscellaneous Notes	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Miscellaneous Notes	16. MISCELLANEOUS NOTES Gain on Settlement of Accounts Payable During the fourth quarter of 2017, the Company agreed to settlements of outstanding accounts payable with two vendors. One vendor settled a balance resulting in a gain of $48,125.53. Another vendor settled a balance resulting in a gain of $48,416.64. In total, this resulted in a gain of $96,542.17.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	17. SUBSEQUENT EVENTS Senior Note Offering During the first quarter of 2017, we sold an additional $125,000 in Senior Notes and Warrants to purchase 125,000 shares of common stock, resulting in an aggregate of $725,000 in Senior Notes and Warrants being sold in the offering. Stock Based Compensation During the first quarter of 2017, we issued to each of our five (5) Directors an aggregate of 52,632 shares of common stock, valued at $0.57 per share, as their annual compensation for the year 2017. During the first quarter of 2017, we issued to Mr. Baller, our CEO, an aggregate of 174,000 shares of common stock, valued at $0.40 per share, as compensation for his services as CEO for the third and fourth quarters of 2016. During the first quarter of 2017, we issued to Mr. Rhine, our CFO, an aggregate of 87,000 shares of common stock, valued at $0.40 per share, as compensation for his services as CEO for the fourth quarter of 2016. In April 2017, we issued Mr. Baller, our CEO, an aggregate of 86,364 shares of common stock, valued at $0.44 per share, for compensation for his services as CEO for the first quarter of 2017, and an additional 29,269 shares of common stock as a bonus for services rendered in connection with the Abbeville transaction described below. In April 2017, we issued Mr. Rhine, our CFO, an aggregate of 86,364 shares of common stock, valued at $0.44 per share, for compensation for his services as CFO for the first quarter of 2017, and an additional 29,269 shares of common stock as a bonus for services rendered in connection with the Abbeville transaction described below. Abbeville Health & Rehab On April 4, 2017, we successfully bid at foreclosure sale to purchase a 101 bed skilled nursing facility located In Abbeville, Georgia. The transaction has not yet closed and the company does not yet legally own the facility. We formed a new wholly-owned subsidiary, Global Abbeville Property, LLC (“GAP”) for the purpose of bidding on the facility. Colony Bank, the senior lender on the facility, was the party undertaking the foreclosure in light of the default of the prior owner. The purchase price for the Abbeville facility was $2.1 million which was entirely financed by Colony Bank through a newly approved closed-end revolving credit facility in the maximum amount of $2.6 million. The additional $500,000 under the credit line will be used for renovations on a dollar-for-dollar matching basis. The facility was closed in March 2016 due to uncured deficiencies. On March 17, 2017, in anticipation of our purchase of the facility, the State of Georgia approved a six month conditional Certificate of Need (“CON”) to allow us to complete renovations and reopen the property. Under ASC 805 and 805.50, management determined that the transaction, when completed, will be accounted for as an acquisition of asset, not an acquisition of business, because it includes business input but not a process or output. Renewal of Senior Note on Goodwill During the first quarter of 2017, we entered into a renewal of the senior secured loan on Goodwill held by First Commercial Bank for an additional three years. The renewed note bears interest at a rate of 5.50% and requires 35 monthly payments of principal and interest in the amount of $27,982 and a final payment of principal and unpaid interest at maturity on March 19, 2020.

Organization and Summary of S25

Organization and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Description of the Business	Organization and Description of the Business Global Healthcare REIT, Inc. (the Company or Global) was organized with the intent of operating as a real estate investment trust (REIT) for the purpose of investing in real estate and other assets related to the healthcare industry. Prior to the Company changing its name to Global Healthcare REIT, Inc. on September 30, 2013, the Company was known as Global Casinos, Inc. Global Casinos, Inc. operated two gaming casinos which were split-off and sold on September 30, 2013. Simultaneous with the split-off and sale of the gaming operations, the Company acquired West Paces Ferry Healthcare REIT, Inc. (WPF) in a transaction accounted for as a reverse acquisition whereby WPF was deemed to be the accounting acquirer. The Company intends to make a REIT election under sections 856 through 859 of the Internal Revenue Code of 1986, as amended. Such election will be made by the Board of Directors at such time as the Board determines that we qualify as a REIT under applicable provisions of the Internal Revenue Code. The Company acquires, develops, leases, manages and disposes of healthcare real estate, and provides financing to healthcare providers. As of December 31, 2016, the Company owned eight healthcare properties which are leased to third-party operators under triple-net operating terms.
Basis of Presentation	Basis of Presentation The consolidated financial statements include the accounts of the Company, its wholly-owned subsidiaries and variable interest entities (VIE’s) for which the Company has determined itself to be the primary beneficiary. Third party equity interests in subsidiaries and VIE’s are recognized as noncontrolling interests in the consolidated financial statements. All significant inter-company balances and transactions have been eliminated in consolidation. The Company is the primary beneficiary of a VIE if the Company has the power to direct the activities of the VIE that most significantly impact its economic performance and the obligation to absorb losses or receive benefits from the VIE that could be significant to the Company. If the interest in the entity is determined not to be a VIE, then the entity is evaluated for consolidation based on legal form, economic substance, and the extent to which the Company has control and/or substantive participating rights under the respective ownership agreement. There are judgments and estimates involved in determining if an entity in which the Company has an investment is a VIE. The entity is evaluated to determine if it is a VIE by, among other things, determining if the equity investors as a group have a controlling financial interest in the entity and if the entity has sufficient equity at risk to finance its activities without additional subordinated financial support.
Reclassifications	Reclassifications Certain reclassifications have been made to the prior period’s financial statements to conform to the current period’s presentation.
Use of Estimates and Assumptions	Use of Estimates and Assumptions The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant estimates included herein relate to the recoverability of assets, the purchase price allocation for properties acquired, and the fair value of certain assets and liabilities. Actual results may differ from estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.
Restricted Cash	Restricted Cash Restricted cash consisted of the following as of December 31: 2016 2015 Funds held in escrow related to construction projects $ - $ 7 Funds held in escrow under the terms of notes or bonds payable for purposes of paying future debt service costs 580,747 541,828 $ 580,747 $ 541,835 For the years ended December 31, 2016 and 2015, the change in restricted cash related to construction projects in the amounts of $0 and $205,703, respectively, has been presented in cash flows from investing activities. The change in restricted cash related to debt service of $(38,912) and $156,619 for the years ended December 31, 2016 and 2015, respectively, has been presented in cash flows from financing activities.
Concentration of Credit Risk	Concentration of Credit Risk The Company maintains deposits in financial institutions that at times exceed the insured amount of $250,000 provided by the U.S. Federal Deposit Insurance Corporation (FDIC). The excess amounts at December 31, 2016 and 2015 were $689,459 and $291,845, respectively. The Company believes the financial institutions it uses are credit worthy and stable. The Company does not believe that it is exposed to any significant credit risk in cash and cash equivalents or restricted cash.
Property and Equipment	Property and Equipment In accordance with purchase accounting guidance established for entities under common control, the property and equipment acquired from entities under common control are stated at their carrying value on the date of acquisition. Property and equipment not acquired from entities under common control is recorded at its estimated fair value. Estimated fair value is determined with the assistance from independent valuation specialists using recent sales of similar assets, market conditions or projected cash flows of properties using standard industry valuation techniques. Upon acquisition of real estate properties, the Company determines the total purchase price of each property and allocates this price based on the fair value of tangible assets and intangible assets, if any, acquired and any liabilities assumed. Information used to determine fair value includes comparable sales values, discount rates, capitalization rates, and lease-up assumptions from a third party appraisal or other market sources. Acquisition-related costs such as due diligence, legal and accounting fees are expensed as incurred. Any subsequent betterments and improvements are stated at historical cost. Depreciation is provided using the straight-line method over the estimated useful lives of the assets, and tenant improvements are depreciated over the remaining term of the lease. Useful lives of the assets are summarized as follows: Land Improvements 15 years Buildings and Improvements 30 years Furniture, Fixtures and Equipment 10 years
Impairment of Long Lived Assets	Impairment of Long Lived Assets When circumstances indicate the carrying value of property and equipment may not be recoverable, the Company reviews the property for impairment. This review is based on an estimate of the future undiscounted cash flows, excluding interest charges, expected to result from the property’s use and eventual disposition. This estimate considers factors such as expected future operating income, market and other applicable trends and residual value, as well as the effects of leasing demand, competition and other factors. If impairment exists, due to the inability to recover the carrying amount of the property, an impairment loss is recorded to the extent that the carrying value exceeds the estimated fair value of the property and equipment. Estimated fair value is determined with the assistance from independent valuation specialists using recent sales of similar assets, market conditions or projected cash flows of the property using standard industry valuation techniques.
Notes Receivable	Notes Receivable The Company evaluates its notes receivable for impairment when it is probable the payment of interest and principal will not be made in accordance with the contractual terms of the note agreements. Once a note has been determined to be impaired, it is measured to establish the amount of the impairment, if any, based on the fair value of the note using present value of expected future cash flows discounted at the note’s effective interest rate. If the fair value of the impaired note receivable is less than the recorded investment in the note, a valuation allowance is recognized.
Deferred Loan Costs	Deferred Loan Costs Deferred loan costs are amortized over the life of the related loan using the straight-line method, which approximates the effective interest method. For the years ended December 31, 2016 and 2015, deferred loan costs paid totaled $38,270 and $78,972, respectively. Amortization expense for the years ended December 31, 2016 and 2015 totaled $118,483 and $241,358, respectively. Accumulated amortization totaled $264,449 and $273,714 as of December 31, 2016 and 2015, respectively. Deferred loan cost amortization is included as a component of interest expense in the consolidated statements of operations.
Goodwill	Goodwill Goodwill represents the excess of a Company’s purchase price over the fair value of the identifiable assets acquired and liabilities assumed in a business combination. Goodwill resulting from acquisitions is not amortized, but is tested for impairment annually or whenever events change and circumstances indicate that it is more likely than not that an impairment loss has occurred. Management initially performs a qualitative analysis of goodwill using qualitative factors to determine if it is more likely than not that the fair value of the Company is less than its carrying amount including goodwill. Such qualitative factors include macroeconomic conditions, industry and market considerations, cost factors, overall financial performance and other relevant entity-specific events. If after assessing the totality of events or circumstances, the Company determines through the qualitative assessment that the fair value of a reporting unit more likely than not exceeds its carrying value, no further evaluation is necessary, and performing the two-step impairment test is not required. ( See Note 7: “Goodwill”
Warrant Liability	Warrant Liability Warrants to purchase the Company’s common stock with nonstandard antidilution provisions, regardless of the probability or likelihood that may conditionally obligate the issuer to ultimately transfer assets, are classified as liabilities and are recorded at their estimated fair value at each reporting period in accordance with ASC 815 “Derivatives and Hedging.” Any change in fair value of these warrants during the reporting period is recorded as a component of Other (Income) Expense on the Company’s Consolidated Statements of Operations.
Revenue Recognition	Revenue Recognition The Company’s leases may be subject to annual escalations of the minimum monthly rent required under each lease. The accompanying consolidated financial statements reflect rental income on a straight-line basis over the term of each lease. Cumulative adjustments associated with the straight-line rent requirement are reflected in Prepaid Expenses and Other in the consolidated balance sheets and totaled $216,511 and $107,032 as of December 31, 2016 and 2015, respectively. Adjustments to reflect rental income on a straight-line basis totaled $109,481 and $0 for the years ended December 31, 2016 and 2015, respectively. Rent receivables and unbilled deferred rent receivables are carried net of an allowance for uncollectible amounts. An allowance is maintained for estimated losses resulting from the inability of certain tenants to meet the contractual obligations under their lease agreements. The Company also maintains an allowance for deferred rent receivables arising from the straight line recognition of rents. Such allowances are charged to bad debt expense in the accompanying consolidated statements of operations. Our determination of the adequacy of these allowances is based primarily upon evaluations of the tenant’s financial condition, security deposits, lease guarantees and current economic conditions and other relevant factors. When the lessee is the owner of any improvements, any lessee improvement allowance that is funded by the Company is treated as a lease incentive and amortized as a reduction of revenue over the lease term. As of December 31, 2016 and 2015, there were no deferred lease incentives recorded. Amortization of deferred lease incentives totaled $0 and $10,000 for the years ended December 31, 2016 and 2015, respectively.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation in accordance with Accounting Standards Codification (“ASC”) ASC 718, “Compensation-Stock Compensation”. ASC 718 requires companies to measure the cost of employee services received in exchange for an award of equity instruments, including stock options, based on the grant-date fair value of the award and to recognize it as compensation expense over the period the employee is required to provide service in exchange for the award, usually the vesting period. The Company accounts for stock-based compensation in accordance with the provision of ASC 505, “Equity Based Payments to Non-Employees” (“ASC 505”), which requires that such equity instruments are recorded at their fair value on the measurement date. The Company estimates the fair value of stock-based payments using the Black-Scholes option-pricing model for common stock options and warrants and the closing price of the Company’s common stock for common share issuances.
Fair Value Measurements	Fair Value Measurements The Company utilizes the methods of fair value measurement as described in ASC 820 to value its financial assets and liabilities. As defined in ASC 820, fair value is based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In order to increase consistency and comparability in fair value measurements, ASC 820 establishes a fair value hierarchy that prioritizes observable and unobservable inputs used to measure fair value into three broad levels, which are described below: Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs. Level 2: Observable prices that are based on inputs not quoted on active markets, but corroborated by market data. Level 3: Unobservable inputs are used when little or no market data is available. The fair value hierarchy gives the lowest priority to Level 3 inputs.
Income Taxes	Income Taxes The Company will elect to be taxed as a REIT at such a time as the Board of Directors, with the consultation of professional advisors, determines the Company qualifies as a REIT under applicable provisions of the Internal Revenue Code. The Company cannot predict for which tax year that election will be made. Therefore, applicable taxes have been recorded in the accompanying consolidated financial statements. The Company uses the asset and liability method of accounting for income taxes. Accordingly, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates resulting from new legislation is recognized in income in the period of enactment. A valuation allowance is established against deferred tax assets when management concludes that the “more likely than not” realization criteria has not been met. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained.
Income (Loss) Per Common Share	Income (Loss) Per Common Share Basic income (loss) per share is computed by dividing the net income (loss) attributable to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per share is computed based on the weighted average number of common shares and potentially dilutive common shares outstanding. The calculation of diluted net income (loss) per share excludes potential common shares if the effect would be anti-dilutive. Potential common shares consist of incremental common shares issuable upon the exercise of warrants and shares issuable upon the conversion of preferred stock. The following table details the calculation of the weighted average number of common shares and dilutive common shares used in diluted loss per share as of December 31: 2016 2015 Weighted Average Number of Common Shares Used in Basic Loss Per Share 23,353,387 21,996,909 Effect of Dilutive Securities: Common Stock Warrants - - Convertible Preferred Stock - - Weighted Average Number of Common Shares and Dilutive Potential Common Shares Used in Diluted Loss Per Share 23,353,387 21,996,909
Comprehensive Income	Comprehensive Income For the periods presented, there were no differences between reported net income (loss) and comprehensive income (loss).
Prior Period Adjustment	Prior Period Adjustment The Company determined that certain warrants issued in 2014, 2013 and 2012 which contained antidilution provisions were not recorded correctly in the consolidated financial statements. This error resulted in an understatement of a warrant liability and an overstatement of stockholders’ equity. The Company assessed the materiality of the warrant liability error on the consolidated financial statements for the year ended December 31, 2015 in accordance with SEC Staff Accounting Bulletin Nos. 99 and 108 (“SAB 99” and “SAB 108”) and concluded that the impact of such adjustments would have been material to the consolidated financial statements had they been corrected in their entirety in 2015. The Company also concluded that, had the error been corrected within its consolidated financial statements for the year ended December 31, 2014, the impact of the adjustment would not have been material to that period. Therefore, the cumulative error as of January 1, 2015 has been recorded as a prior period adjustment in the amount of $(1,247,443) to Retained Earnings (Accumulated Deficit), resulting in a net adjustment to Stockholders’ Equity of $(1,247,443).
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) In August 2014, the FASB issued ASU No. 2014-15, “Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, ” In April 2015, the FASB issued ASU 2015-03, “Simplifying the Presentation of Debt Issuance Costs.” The new standard requires that all costs incurred to issue debt be presented in the balance sheet as a direct deduction from the carrying value of the debt. On January 1, 2016, the Company adopted ASU 2015-03 and retrospectively applied the guidance to its Debt, Net for all periods presented. Unamortized deferred loan costs, which were previously included in Prepaid Expenses and Other, totaling $570,275 and $626,688 are included in Debt, Net as of December 31, 2016 and 2015, respectively. In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force),

Organization and Summary of S26

Organization and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
Cash and Cash Equivalents [Abstract]
Schedule of Restricted Cash and Cash Equivalents	Restricted cash consisted of the following as of December 31: 2016 2015 Funds held in escrow related to construction projects $ - $ 7 Funds held in escrow under the terms of notes or bonds payable for purposes of paying future debt service costs 580,747 541,828 $ 580,747 $ 541,835
Schedule of Property and Equipment, Estimated Useful Lives	Useful lives of the assets are summarized as follows: Land Improvements 15 years Buildings and Improvements 30 years Furniture, Fixtures and Equipment 10 years
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following table details the calculation of the weighted average number of common shares and dilutive common shares used in diluted loss per share as of December 31: 2016 2015 Weighted Average Number of Common Shares Used in Basic Loss Per Share 23,353,387 21,996,909 Effect of Dilutive Securities: Common Stock Warrants - - Convertible Preferred Stock - - Weighted Average Number of Common Shares and Dilutive Potential Common Shares Used in Diluted Loss Per Share 23,353,387 21,996,909

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Schedule of Property Plant and Equipment	The gross carrying amount and accumulated depreciation of the Company’s property and equipment as of December 31, 2016 and 2015 are as follows: 2016 2015 Land $ 1,577,500 $ 1,611,000 Land Improvements 200,000 200,000 Buildings and Improvements 33,461,661 35,610,444 Furniture, Fixtures and Equipment 1,125,507 1,051,473 Construction in Progress 3,115,154 3,300,300 39,479,822 41,773,217 Less Accumulated Depreciation (3,316,941 ) (2,031,511 ) $ 36,162,881 $ 39,741,706 Capitalized Interest $ - $ 105,867 Depreciation Expense $ 1,470,238 $ 1,115,700 Cash Paid for Capital Expenditures $ 313,660 $ 598,049

Note Receivable - Related Parti

Note Receivable - Related Parties (Tables)	12 Months Ended
	Dec. 31, 2016
Receivables [Abstract]
Schedule of Notes Receivable Related Parties	Notes Receivable - Related Parties consists of the following as of December 31: 2016 2015 Note Receivable - Gemini Gaming, LLC $ - $ 573,428

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Changes in Carrying Amount of Goodwill	The following table details the changes in the carrying amount of goodwill for the years ended December 31: 2016 2015 Beginning Balance $ - $ 1,750,454 Impairment - (1,750,454 ) Ending Balance $ - $ -

Debt and Debt - Related Parti30

Debt and Debt - Related Parties (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of Debt Instruments	The following is a summary of the Company’s debt and debt – related parties outstanding as of December 31, 2016 and 2015: 2016 2015 Convertible Notes Payable $ 3,200,000 $ 3,200,000 Senior Secured Promissory Notes 150,000 - Senior Secured Promissory Notes – Related Parties 450,000 - Fixed-Rate Mortgage Loans 14,666,206 14,461,421 Variable-Rate Mortgage Loans 6,273,129 8,050,043 Bonds Payable 5,640,000 5,700,000 Other Debt 2,394,000 5,105,000 32,773,335 36,516,464 Unamortized Discount and Debt Issuance Costs (735,904 ) (700,692 ) $ 32,037,431 $ 35,815,772 As presented in the Consolidated Balance Sheets: Debt, Net $ 31,662,724 $ 35,815,772 Debt – Related Parties, Net 374,707 - $ 32,037,431 $ 35,815,772
Schedule of Mortgage Loan Debt	Mortgage loans for the periods presented consisted of the following: Principal Outstanding at Stated Face December 31, Interest Maturity Property Amount 2016 2015 Rate Date Middle Georgia Nursing Home (1) $ 4,200,000 $ 3,742,706 $ 3,849,678 5.50% Fixed October 4, 2018 Goodwill Nursing Home (1) 4,976,316 4,520,816 4,577,047 5.50% Fixed March 19, 2020 Goodwill Nursing Home (3) 80,193 80,193 - 5.50% Fixed June 12, 2018 Warrenton Nursing Home 2,720,000 2,476,109 2,562,765 5.00% Fixed December 20, 2018 Edward Redeemer Health & Rehab 2,303,815 2,268,096 2,249,772 5.50% Fixed January 16, 2020 Southern Hills Retirement Center 1,750,000 1,578,286 1,222,159 4.75% Fixed November 10, 2017 Providence of Sparta Nursing Home 1,725,000 1,655,123 1,686,506 Prime Plus 0.50%/ 6.00% Floor September 26, 2017 Providence of Greene Point Healthcare Center 1,725,000 - 1,692,000 Prime Plus 0.50%/ 6.00% Floor Repaid on June 20, 2016 Golden Years Manor Nursing Home (2) 5,000,000 4,618,006 4,671,537 Prime Plus 1.50%/ 5.75% Floor August 3, 2037 $ 20,939,335 $ 22,511,464 (1) Mortgage loans are non-recourse to the Company except for the Southern Hills line of credit owed to First United Bank. (2) Effective September 19, 2016, we executed a Modification to the mortgage note pursuant to which some accrued payments were deferred and the lender agreed to permit interest only payments through March 2017. The mortgage loan collateralized by the Golden Years Manor Nursing Home is 80% guaranteed by the USDA and requires an annual renewal fee payable in the amount of 0.25% of the USDA guaranteed portion of the outstanding principal balance as of December 31 of each year. The Company is subject to financial covenants and customary affirmative and negative covenants. As of December 31, 2016, the Company was not in compliance with certain of these financial and non-financial covenants which is considered to be a technical Event of Default as defined in the note agreement. Remedies available to the lender in the event of a continuing Event of Default, at its option, include, but are necessarily limited to the following (1) lender may declare the principal and all accrued interest on the note due and payable; and (2) lender may exercise additional rights and remedies under the note agreement to include taking possession of the collateral or seeking satisfaction from the guarantors. The Company has not been notified by the lender regarding the exercise of any remedies available. Guarantors under the mortgage loan are Christopher Brogdon and GLN Investors, LLC, in which the Company owns a 100% membership interest. (3) The $80,193 debt at Goodwill Nursing Home was incurred to pay off accrued interest on the original primary note.
Schedule of Other Debt	Other debt due at December 31, 2016 and 2015 includes unsecured notes payable issued to entities controlled by the Company used to facilitate the acquisition of the nursing home properties. Face Principal Outstanding at December 31, Stated Interest Maturity Property Amount 2016 2015 Rate Date Goodwill Nursing Home 2,180,000 $ 1,344,000 $ 1,280,000 17.0 % (1) June 30, 2017 (2) Providence of Sparta Nursing Home 1,050,000 1,050,000 1,050,000 10.0% Fixed December 31, 2017 (3) Providence of Greene Point Healthcare Center 1,150,000 - 1,125,000 10.0% Fixed Repaid on October 1, 2016 (5) Golden Years Manor Nursing Home 1,650,000 - 1,650,000 11.0% Fixed April 1, 2016 (4) $ 2,394,000 $ 5,105,000 (1) As of December 31, 2016, the income from the Goodwill facility was insufficient to cover debt service for the subordinated debt for the facility. The debt is accruing interest at the default rate but not currently being paid. We are in discussions with the lenders to restructure the accrued interest into a new note to be amortized through future payments. The Company has entered into a new ten year operating lease covering the facility which became effective in February, 2017 with the new operator having obtained all licenses, permits and other regulatory approval necessary to recertify and reopen the facility. After receiving regulatory approvals, the lease operator invested approximately $2.0 million in capital improvements in the property. The facility has been relicensed and began taking patients in December 2016 and is currently building census. (2) The subordinated note on Goodwill matured on July 1, 2015. Investors in the Goodwill note were entitled to an additional 5% equity in Goodwill Hunting, LLC every six months if the note is not paid when due. Effective December 31, 2015, all of the holders of the Goodwill subordinated note executed an Agreement Among Lenders pursuant to which they (i) waived all equity ratchets and (ii) extended the maturity date of their notes to June 30, 2017. In exchange, Goodwill Hunting LLC agreed to pay the investors a one-time premium equal to 5% of the principal amount of each individual note (approximately $64,000) as such time as the note is repaid. For the year ended December 31, 2016, a premium of $64,000 has been recognized into earnings. The subordinated note on Sparta matured on August 1, 2016. Investors in the Sparta note are entitled to an additional 5% equity in Providence HR, LLC every six months if the note is not paid when due. The Company is negotiating with these investors to purchase their residual equity interests in exchange for shares of common stock. There can be no assurance that these negotiations will be successful. (3) We have applied to refinance the senior and subordinated debt at Sparta with a new HUD loan. To accommodate that application, in March 2017 the investors in Providence HR Investors, LLC, the holder of the subordinated debt, entered into a Forbearance Agreement pursuant to which the agreed to (i) waive the equity ratchet they were entitled to due to our failure to repay the debt on or before the maturity date (ii) waive the accrual of default interest and (iii) extend the maturity date of the subordinated debt to December 31, 2017. (4) Effective September 23, 2016, the Company exchanged 1,350,000 shares of common stock, at $0.36 per share, for an unsecured note payable with a principal balance of $1,550,000 and unpaid interest of $99,458. The transaction was accounted for as a debt extinguishment with a gain on extinguishment of debt in the amount of $1,163,458 recorded in the consolidated statement of operations for the year ended December 31, 2016. During the year ended December 31, 2016, principal in the amount of $100,000 was forgiven resulting in a gain on forgiveness of debt which has been recognized in the consolidated statements of operations. (5) The subordinated note on Greene Point matured on October 1, 2015. Investors in the Greene Point note were entitled to an additional 5% equity in Wash/Greene, LLC, the entity that owns the facility, every six months if the note is not paid when due. Effective December 31, 2015, all of the holders of the Wash/Greene subordinated note executed an Agreement Among Lenders pursuant to which they (i) waived all equity ratchets and (ii) extended the maturity date of their notes to June 30, 2017. In exchange, Wash/Greene LLC agreed to pay the investors a one-time premium equal to 5% of the principal amount of each individual note (approximately $56,000) as such time as the note is repaid. The note was repaid on October 1, 2016.
Schedule of Future Maturities of Notes Payable	Future maturities of all notes and bonds payable listed above for the next five years and thereafter are as follows: Years 2017 $ 22,464,438 2018 3,837,549 2019 181,000 2020 6,290,348 2021 - 2022 and after - $ 32,773,335

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Schedule of Restricted Stock Awards	The following table summarizes the restricted stock unit activity during the years ended December 31: 2016 2015 Outstanding Non-Vested Restricted Stock Units, Beginning - - Granted 1,072,275 251,549 Vested (1,072,275 ) (201,549 ) Cancelled / Forfeited - (50,000 ) Outstanding Non-Vested Restricted Stock Units, Ending - -
Schedule of Activity Related to Common Stock Warrants	Activity for the years ended December 31, 2016 and 2015 related to common stock warrants follows: 2016 2015 Number of Warrants Weighted Average Exercise Price Number of Warrants Weighted Average Exercise Price Beginning Balance 2,921,736 $ 0.76 3,541,731 $ 0.74 Issued 600,000 0.75 - - Exercised - - (22,242 ) 0.65 Cashless Exercise - - (498,290 ) 0.75 Expired (1,700,000 ) 0.75 (99,463 ) 0.50 Ending Balance 1,821,736 $ 0.79 2,921,736 $ 0.76

Facility Leases (Tables)

Facility Leases (Tables)	12 Months Ended
	Dec. 31, 2016
Table Text Block Supplement [Abstract]
Schedule of Leasing Arrangements	The following table summarizes our leasing arrangements related to the Company’s healthcare facilities: Facility Monthly Lease Income (1) Lease Expiration Renewal Option, if any Middle Georgia (2) $ 49,000 June 30, 2017 Term may be extended for one additional five-year term. Warrenton $ 55,724 June 30, 2026 Term may be extended for one additional ten-year term. Goodwill (2), (3) $ 16,667 February 1, 2027 Term may be extended for one additional five-year term. Edwards Redeemer (2) $ 45,900 December 31, 2017 Term may be extended for one additional five-year term. Providence $ 42,519 June 30, 2026 Term may be extended for one additional ten-year term. Meadowview $ 33,695 October 31, 2024 Term may be extended for one additional five-year term. Golden Years (2) (4) $ - - - Southern Hills SNF (5) $ 37,000 May 31, 2019 Term may be extended for one additional five-year term. Southern Hills ALF (6) - None Southern Hills ILF (7) - - - (1) Monthly lease income reflects rent income on a straight-line basis over, where applicable, the term of each lease. (2) On January 22, 2016, a lease operator that operates Middle Georgia, Edwards Redeemer, Golden Years (until January 1, 2016) and Goodwill filed a voluntary petition in bankruptcy under Chapter 11 of the U.S. Bankruptcy Code. Under the Chapter 11 Bankruptcy, the lease operator can either assume or reject the leases of Middle Georgia, Edwards Redeemer and Goodwill. As of the date of this Report, the lease operator has verbally represented that he intends to assume the leases of Middle Georgia and Edwards Redeemer under modified lease terms and has rejected the lease covering Goodwill. If the lease operator assumes a lease, he is required to bring the leases current as a condition to such assumption. (3) In January 2016, concurrently with the Chapter 11 Bankruptcy filing by the lease operator, the Goodwill facility was closed by Georgia regulators and all residents were removed. The Goodwill facility began generating rental revenue in February 2017. In the first year, base rent is $16,667 per month, plus $2,000 per month for every ten occupied beds. In a transaction related to the sale of the Greene Point facility, an affiliate of the buyer of Greene Point has executed a ten year operating lease covering Goodwill. The lease will not become effective until and unless the State of Georgia approves the issuance of all licenses, permits and other regulatory approvals necessary to recertify and reopen the facility. The former lease has been terminated. After receiving regulatory approvals, the lease operator invested approximately $2.0 million in capital improvements in the property. The lease became effective on February 1, 2017 with the lease operator having obtained all regulatory approvals, completed renovations and began admitting patients. (4) Effective January 1, 2016, the Golden Years facility was leased to another operator for a period of ten years at a monthly base rent of $30,000 which was subject to increases based on census levels. Under the terms of the lease, the Company agreed to fund certain capital expenditures, which it was unable to fulfill. In July 2016, the new tenant served notice that it was terminating the lease effective August 31, 2016. The Company entered into a Lease Termination Agreement under which it paid the tenant $145,000 and is obligated to make future payments. Effective August 30, 2016, the Company entered into a new lease agreement with another nursing home operator for its Golden Years facility. The lease term commences at the end of a straddle period, the definition of which is currently under negotiation with the tenant. During the straddle period, the Company has agreed to make working capital advances to enable the operator to cover cash flow deficits resulting from initial operations of the facility. If at the end of the straddle period, the operator has not reimbursed the full amount of advances to the Company, the Company or operator have the right to terminate the lease agreement. As of December 31, 2016, $230,000 has been advanced to the operator by the Company--$150,000 required by the lease for capital improvements booked to tenant improvements that is not reimbursable, and $80,000 to cover tenant’s cash flow deficits during the straddle period. If the lease term commences, the Company will receive monthly base rents beginning at $35,000 which is subject to increases based on census levels. (5) Lease agreement dated May 21, 2014 with lease payments commencing February 1, 2015. On May 10, 2016, the Company obtained a Court Order appointing a Receiver to control and operate the Southern Hills SNF. The former lease operator represented that it was unable to meet the financial commitments of the facility, including the payment of rent, payroll and other operating requirements. The Company plans to engage a new lease operator for the facility. (6) The lease on the ALF has been abandoned. The Company plans to seek a new tenant for this entity to assume operations at the completion of construction. (7) The Southern Hills ILF requires renovation and is not subject to an operating lease.
Schedule of Future Cash Payments for Rent to be Received During Initial Term of Lease	Future cash payments for rent to be received during the initial terms of the leases for the next five years and thereafter are as follows (excludes Middle Georgia and Edwards Redeemer (due to pending bankruptcy of operator), and Southern Tulsa ALF and Southern Tulsa ILF (due to property being non-operating) , as well as Southern Tulsa SNF and GL Nursing): Years 2017 $ 1,629,333 2018 1,843,407 2019 1,913,484 2020 1,969,654 2021 2,014,885 2022 and Thereafter 9,134,036 $ 18,504,799

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	The following is a reconciliation of the federal statutory tax rate and the effective tax rate as a percentage for the years ended December 31: 2016 2015 Statutory Federal Income Tax Rate 34 % 34 % Warrant Liability 34 - Effect of Valuation Allowance on Deferred Tax Assets (34 ) (34 ) - % - %
Schedule of Deferred Tax Assets	The components of deferred tax assets as of December 31 are as follows: 2016 2015 Deferred Tax Assets: Net Operating Loss Carryforwards $ 3,704,378 $ 3,615,115 Capital Loss Carryforward - 99,137 Discount on Note Receivable - 109,976 Goodwill Impairment 595,154 595,154 Stock Based Compensation 182,541 - Acquisition Costs 117,044 126,669 Other 135,792 - 4,734,909 4,546,051 Deferred Tax Liabilities: Bargain Purchase Gain (1,020,000 ) (1,020,000 ) Property and Equipment (237,967 ) (229,098 ) Other (37,223 ) - (1,295,190 ) (1,249,098 ) Valuation Allowance (3,439,719 ) (3,296,953 ) Net Deferred Tax Asset $ - $ -

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	Assets and liabilities measured at fair value on a recurring basis as of December 31 are summarized below: Fair Value Measurement Total Level 1 Level 2 Level 3 Warrant Liability – December 31, 2016 $ 246,451 - - $ 246,451 Warrant Liability – December 31, 2015 $ 304,536 - - $ 304,536
Changes in Fair Value of Company's Level 3 Valuation For Warrant Liability	The table presented below is a summary of changes in the fair value of the Company’s level 3 valuation for the warrant liability for the years ended December 31: 2016 2015 Beginning Balance $ 304,536 $ 1,247,443 Change in Fair Value of Warrant Liability (58,085 ) (638,172 ) Exercise of Warrants - (304,735 ) Ending Balance $ 246,451 $ 304,536
Fair Value Measurements, Valuation Techniques	The significant assumptions used in the Black-Scholes option pricing model as of December 31, 2016 and 2015 include the following: 2016 2015 Volatility 105.3% - 124.9 % 95.3% - 152.8 % Risk-free Interest Rate 0.44% - 1.47 % 0.65% - 1.31 % Exercise Price $0.50 - $1.37 $0.50 - $1.37 Fair Value of Common Stock $ 0.57 $ 0.68 Expected Life 0.1 – 2.7 years 1.1 – 3.7 years

Supplemental Disclosure of Ca35

Supplemental Disclosure of Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2016
Supplemental Cash Flow Elements [Abstract]
Schedule of Cash Flow Supplemental Disclosures	Supplemental cash flow information for the years ended December 31 follows: 2016 2015 Acquisition of membership interests in exchange of common stock and cash $ 1,394,224 $ 69,193 Common stock issued for debt cost 23,800 - Common stock issued for debt and accrued interest 486,000 - Common stock issued for settlement of accounts payable with related party 112,500 - Cashless exercise of warrants to acquire common stock - 5,245 Relative fair value of warrants issued with senior secured promissory notes 102,280 - Distribution of common stock to noncontrolling interests - 23,933 Dividends declared on Series D preferred stock 30,000 7,562 Additions to fixed assets financed with debt 396,915 - Payment of mortgage debt through sale of property 1,683,200 - Prior period adjustment - 1,247,443 Warrant exercise - 304,735 Payment of accrued interest through entrance of debt $ 80,193 -

Organization and Summary of S36

Organization and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Jan. 02, 2015	Dec. 31, 2016	Dec. 31, 2015
Restricted cash related to construction projects		$ 0	$ 205,703
Restricted cash related to debt service		(38,912)	156,619
Cash, FDIC insured amount		250,000
Deposits in financial institutions that exceed FDIC insured amounts		689,459	291,845
Deferred loan costs		38,270	78,972
Deferred Loan Amortization Expense		118,483	241,358
Accumulated Deferred Loan Amortization		264,449	273,714
Prepaid Expenses and Other		216,511	107,032
Increase in straight line rent adjustment		109,481	0
Deferred lease incentives
Amortization of deferred lease incentives		0	10,000
Prior period adjustment			(942,708)
Retained Earnings (Accumulated Deficit) [Member]
Prior period adjustment	$ (1,247,443)		$ (1,247,443)
Net adjustment to stockholder's equity	$ (1,247,443)

Organization and Summary of S37

Organization and Summary of Significant Accounting Policies - Schedule of Restricted Cash (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
Funds held in escrow related to construction projects		$ 7
Funds held in escrow under the terms of notes or bonds payable for purposes of paying future debt service costs	580,747	541,828
Restricted Cash	$ 580,747	$ 541,835

Organization and Summary of S38

Organization and Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives of Assets (Details)	12 Months Ended
	Dec. 31, 2016
Land Improvements [Member]
Property, Plant and Equipment, Useful Life	15 years
Building And Improvements [Member]
Property, Plant and Equipment, Useful Life	30 years
Furniture, Fixtures and Equipment [Member]
Property, Plant and Equipment, Useful Life	10 years

Organization and Summary of S39

Organization and Summary of Significant Accounting Policies (Details) - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
Weighted Average Number of Common Shares Used in Basic Loss Per Share	23,353,387	21,996,909
Effect of Dilutive Securities, Common Stock Warrants
Effect of Dilutive Securities, Convertible Preferred Stock
Weighted Average Number of Common Shares and Dilutive Potential Common Shares Used in Diluted Loss Per Share	23,353,387	21,996,909

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Net loss	$ 1,151,614	$ 3,334,640
Net cash used in operations	506,953	30,855
Accumulated deficit	$ 6,021,903	$ 4,840,289

Investment in Unconsolidated 41

Investment in Unconsolidated Subsidiaries (Details Narrative)	Mar. 25, 2015USD ($)	Mar. 05, 2014USD ($)ft²	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)
Equity method investment amount			$ 0		$ 0
Connie Brogdon [Member]
Investment ownership remaining percentage		5.00%
Unaffiliated Third Parties [Member]
Investment ownership remaining percentage		70.00%
Limestone, LLC
Investment consideration transferred		$ 10
Investment ownership percentage		25.00%
Investment ownership remaining percentage		75.00%
Investment number of beds		42-bed
Investment area of property | ft²		22,189
Accrued interest	$ 54,845
Investment, net income (loss)			$ 0	$ 53,688

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Sale of property and equipment	$ 3,800,000
Gain on sale of property and equipment	980,839
Cash proceeds from sale used to pay off mortgage loan	1,683,200
Cash received from sale of facility	$ 2,112,970
Lease termination date	Jun. 30, 2016
Deposits for business acquisition		(100,000)
Collection of deposits for business acquisition		500,000
Deposits related to others acquisitions	$ 0	$ 100,000

Property and Equipment Schedule

Property and Equipment Schedule of Property Plant and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment, Gross	$ 39,479,822	$ 41,773,217
Less Accumulated Depreciation	(3,316,941)	(2,031,511)
Property and equipment, net	36,162,881	39,741,706
Capitalized Interest		105,867
Depreciation Expense	1,470,238	1,115,700
Cash Paid for Capital Expenditures	313,660	598,049
Land [Member]
Property, Plant and Equipment, Gross	1,577,500	1,611,000
Land Improvements [Member]
Property, Plant and Equipment, Gross	200,000	200,000
Building And Improvements [Member]
Property, Plant and Equipment, Gross	33,461,661	35,610,444
Furniture, Fixtures and Equipment [Member]
Property, Plant and Equipment, Gross	1,125,507	1,051,473
Construction in Progress [Member]
Property, Plant and Equipment, Gross	$ 3,115,154	$ 3,300,300

Note Receivable (Details Narrat

Note Receivable (Details Narrative) - USD ($)	Jul. 15, 2014	Dec. 31, 2016	Dec. 31, 2015	May 10, 2016	Jul. 22, 2015
Bad debt expense		$ 150,000	$ 550,651
Healthcare Management of Oklahoma, LLC [Member]
Line of credit facility, maximum borrowing capacity	$ 363,404	150,000		$ 250,000
Bad debt expense		$ 150,000	150,000
Line of credit facility, expiration date	Jul. 14, 2015
Line of credit facility, interest rate description	fixed rate of 8%
Line of credit facility, collateral	accounts receivable and third-party personal guarantees
Principal amount					$ 350,000
Advanced Received Cash			150,000
Security deposit and rent revenue			$ 200,000

Note Receivable - Related Party

Note Receivable - Related Party (Details Narrative) - USD ($)	Mar. 25, 2015	Feb. 04, 2014	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Discounting cash flows rate				10.00%
Deferred discounts, finance charges and interest included in receivables				$ 362,225
Notes receivable, fair value disclosure				600,148
Note receivable, discount accreted to earnings				0	$ 16,691
Repayment of notes receivable				573,428	574,719
Bad debt expense				150,000	550,651
Notes receivable - related parties				$ 573,428	574,719
Gemini Gaming, LLC [Member]
Related party transaction, description of transaction				In connection with the split-off of gaming assets by Global
Related party transaction, amounts of transaction				$ 962,373
Related party transaction, rate				4.00%
Related party transaction, terms and manner of settlement				payable in quarterly installments of $17,495 beginning on January 1, 2014
Related party transaction, date				Oct. 1, 2033
Number of shares in membership interest				100,000
Repayment of notes receivable			$ 573,428
Bad debt expense					9,044
Limestone Assisted Living, LLC [Member]
Debt instrument, face amount				$ 550,000
Debt instrument, interest rate				10.00%
Loan principal amount plus accrued and inpaid interest				$ 500,000
Proceeds from sale of notes receivable	$ 550,000
Accrued interest	$ 54,845
GL Investors, LLC [Member]
Related party transaction, amounts of transaction		$ 100,000
Bad debt expense					$ 100,000
Debt instrument, interest rate		13.00%

Note Receivable - Related Par46

Note Receivable - Related Party - Schedule of Notes Receivable Related Parties (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Note Receivable - Gemini Gaming, LLC		$ 573,428
Gemini Gaming, LLC [Member]
Note Receivable - Gemini Gaming, LLC		$ 573,428

Goodwill - Schedule of Goodwill

Goodwill - Schedule of Goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
Beginning Balance		$ 1,750,454
Impairment		(1,750,454)
Ending Balance

Debt and Debt - Related Parti48

Debt and Debt - Related Parties (Details Narrative) - USD ($)	Sep. 26, 2014	Mar. 02, 2014	Nov. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Warrants to purchase common stock exercise price				$ 0.57	$ 0.68
Debt instrument, unamortized discount				$ (735,904)	$ (700,692)
Forgiveness of debt				100,000
Proceeds from Issuance of Debt				600,000	2,566,854
Cash payments on debt				1,701,416	2,937,880
Southern Tulsa, LLC [Member]
Deferred loan costs				23,558	28,190
Debt original issue discount				90,725
Amortization expense				4,248	2,612
Restricted cash				580,747	$ 541,835
Southern Tulsa, LLC [Member] | Cash [Member]
Repayment of debt				829,688
6.5% Notes Due 2017 [Member]
Promissory notes	$ 3,200,000
Notes maturity date	Sep. 30, 2017
Notes redemption description	The Notes can be called for redemption at the option of the Company at any time (i) after September 15, 2015 but prior to September 15, 2016 at an early redemption price equal to 103% of the face amount of the Notes, plus accrued and unpaid interest, or (ii) any time after September 15, 2016 but prior to September 15, 2017 at an early redemption price equal to 102% of the face amount of the Notes, plus accrued and unpaid interest. Each Note is convertible at the option of the holder into shares of common stock of the Company at a conversion price of $1.37 per share, which exceeded fair value of the common stock at the time of issuance. The Notes will automatically convert into common stock at the conversion price in the event (i) there exists a public market for the Company’s common stock, (ii) the closing price of the common stock in the principal trading market has been $2.00 per share or higher for the preceding ten (10) trading days, and (iii) either (A) there is an effective registration statement registering for resale under the Securities Act of 1933, as amended, the conversion shares or (B) the conversion shares are eligible to be resold by non-affiliates of the Company without restriction under Rule 144 of the Securities Act. At the time of issuance and based on the Company’s common stock trading activity, the Company determined that no beneficial conversion feature was associated with the Notes.
Senior Secured Promissory Notes [Member]
Promissory notes			$ 1,000,000
Notes maturity date			Jan. 13, 2018
Senior secured promissory notes issued				$ 600,000
Debt instrument, interest rate			10.00%	10.00%
Amortization of discount and debt issuance costs				$ 6,407
Senior Secured Promissory Notes [Member] | Warrant [Member]
Warrants to purchase common stock				$ 600,000
Warrants to purchase common stock exercise price				$ 0.75
Stock price				$ 0.44
Expected volatility				139.10%
Contractual term				1 year
Risk free interest rate				0.87%
Expected dividend yield				0.00%
Total value of warrant				$ 102,280
Senior Secured Promissory Notes [Member] | Director [Member]
Senior secured promissory notes issued				450,000
Debt instrument, unamortized discount				$ 95,873
Series 2014 Bonds [Member] | Southern Tulsa, LLC [Member]
Value of bonds		$ 5,075,000
Deferred loan costs		$ 478,950
Series 2014 A Bonds [Member] | Southern Tulsa, LLC [Member]
Notes maturity date		Mar. 1, 2044
Value of bonds		$ 4,325,000
Outstanding value of bonds		$ 750,000
Bonds payable, maturity date		Mar. 1, 2044
Bond fixed interest rate		7.75%
Debt original issue discount		$ 78,140
Series 2014 B Bonds [Member] | Southern Tulsa, LLC [Member]
Notes maturity date		Mar. 1, 2023
Value of bonds		$ 565,000
Bond fixed interest rate		8.50%
Series 2014 A Bonds [Member] | Southern Tulsa, LLC [Member]
Bonds payable, maturity date		Mar. 1, 2029
Remaining Series 2014 A Bonds [Member] | Southern Tulsa, LLC [Member]
Notes maturity date		Mar. 1, 2029
Value of bonds		$ 750,000
Bond fixed interest rate		7.00%

Debt and Debt - Related Parti49

Debt and Debt - Related Parties - Schedule of Debt Instruments (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Debt instrument, gross	$ 32,723,335	$ 36,516,464
Unamortized Discount and Debt Issuance Costs	(735,904)	(700,692)
Debt instrument, net of discount	32,037,431	35,815,772
Debt, Net	31,662,724	35,815,772
Debt - Related Parties, Net	374,707
Debt, total	32,037,431	35,815,772
Convertible Notes Payable [Member]
Debt instrument, gross	3,200,000	3,200,000
Senior Secured Promissory Notes – Related Parties [Member]
Debt instrument, gross	150,000
Senior Secured Promissory Notes [Member]
Debt instrument, gross	450,000
Fixed-Rate Mortgage Loans [Member]
Debt instrument, gross	14,666,206	14,461,421
Variable-Rate Mortgage Loans [Member]
Debt instrument, gross	6,273,129	8,050,043
Bonds Payable [Member]
Debt instrument, gross	5,640,000	5,700,000
Other Debt [Member]
Debt instrument, gross	$ 2,394,000	$ 5,105,000

Debt and Debt - Related Parti50

Debt and Debt - Related Parties - Schedule of Mortgage Loan Debt (Details) - USD ($)		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015
Mortgage Loans [Member]
Long-term Debt, Gross		$ 20,939,335	$ 22,511,464
Middle Georgia Nursing Home [Member] | Mortgage Loans [Member]
Debt Instrument, Face Amount	[1]	4,200,000
Long-term Debt, Gross	[1]	$ 3,742,706	3,849,678
Debt Instrument, Interest Rate Terms	[1]	5.50% Fixed
Debt Instrument, Maturity Date	[1]	Oct. 4, 2018
Goodwill Nursing Home [Member]
Debt Instrument, Face Amount		$ 80,193
Goodwill Nursing Home [Member] | Mortgage Loans [Member]
Debt Instrument, Face Amount	[1]	4,976,316
Long-term Debt, Gross	[1]	$ 4,520,816	4,577,047	[2]
Debt Instrument, Interest Rate Terms	[1],[2]	5.50% Fixed
Debt Instrument, Maturity Date	[1],[2]	Mar. 19, 2017
Goodwill Nursing Home [Member] | Mortgage Loans [Member]
Debt Instrument, Face Amount	[3]	$ 80,193
Long-term Debt, Gross	[3]	$ 80,193
Debt Instrument, Interest Rate Terms		5.50% Fixed
Debt Instrument, Maturity Date		Jun. 12, 2018
Warrenton Nursing Home [Member] | Mortgage Loans [Member]
Debt Instrument, Face Amount		$ 2,720,000
Long-term Debt, Gross		$ 2,476,109	2,562,765
Debt Instrument, Interest Rate Terms		5.00% Fixed
Debt Instrument, Maturity Date		Dec. 20, 2018
Edwards Redeemer Health & Rehab [Member] | Mortgage Loans [Member]
Debt Instrument, Face Amount		$ 2,303,815
Long-term Debt, Gross		$ 2,268,096	2,249,772
Debt Instrument, Interest Rate Terms		5.50% Fixed
Debt Instrument, Maturity Date		Jan. 16, 2020
Southern Hills Retirement Center [Member] | Mortgage Loans [Member]
Debt Instrument, Face Amount		$ 1,750,000
Long-term Debt, Gross		$ 1,578,286	1,222,159
Debt Instrument, Interest Rate Terms		4.75% Fixed
Debt Instrument, Maturity Date		Nov. 10, 2017
Providence of Sparta Nursing Home [Member] | Mortgage Loans [Member]
Debt Instrument, Face Amount		$ 1,725,000
Long-term Debt, Gross		$ 1,655,123	1,686,506
Debt Instrument, Interest Rate Terms		Prime Plus 0.50%/6.00% Floor
Debt Instrument, Maturity Date		Sep. 26, 2017
Providence of Greene Point Healthcare Center | Mortgage Loans [Member]
Debt Instrument, Face Amount		$ 1,725,000
Long-term Debt, Gross			1,692,000
Debt Instrument, Interest Rate Terms		Prime Plus 0.50%/6.00% Floor
Debt Instrument, Maturity Date		Jun. 20, 2016
Golden Years Manor Nursing Home | Mortgage Loans [Member]
Debt Instrument, Face Amount	[4]	$ 5,000,000
Long-term Debt, Gross	[4]	$ 4,618,006	$ 4,671,537
Debt Instrument, Interest Rate Terms	[4]	Prime Plus 1.50%/5.75% Floor
Debt Instrument, Maturity Date	[4]	Aug. 3, 2037
[1]	Mortgage loans are non-recourse to the Company except for the Southern Hills line of credit owed to First United Bank.
[2]	On September 19, 2016, the maturity date of the loan related to our Goodwill Nursing Home property was extended to March 19, 2017. The terms of the renewal call for monthly interest only payments through maturity at which time all principal and unpaid interest is due. Edwards Redeemer Health & Rehab was pledged as additional collateral on the loan. At September 30, 2016, there was approximately $60,000 in accrued interest due on the loan. We are in discussions with the lender to roll this accrual into a new note which will be amortized over future payments. No binding agreement evidencing this restructure has been signed as of the date of this Report.
[3]	The $80,193 debt at Goodwill Nursing Home was incurred to pay off accrued interest on the original primary note.
[4]	Effective September 19, 2016, we executed a Modification to the mortgage note pursuant to which some accrued payments were deferred and the lender agreed to permit interest only payments through March 2017. The mortgage loan collateralized by the Golden Years Manor Nursing Home is 80% guaranteed by the USDA and requires an annual renewal fee payable in the amount of 0.25% of the USDA guaranteed portion of the outstanding principal balance as of December 31 of each year. The Company is subject to financial covenants and customary affirmative and negative covenants. As of December 31, 2016, the Company was not in compliance with certain of these non-financial covenants which is considered to be a technical Event of Default as defined in the note agreement. Remedies available to the lender in the event of a continuing Event of Default, at its option, include, but are necessarily limited to the following (1) lender may declare the principal and all accrued interest on the note due and payable; and (2) lender may exercise additional rights and remedies under the note agreement to include taking possession of the collateral or seeking satisfaction from the guarantors. The Company has not been notified by the lender regarding the exercise of any remedies available. Guarantors under the mortgage loan are Christopher Brogdon and GLN Investors, LLC, in which the Company owns a 100% membership interest.

Debt and Debt - Related Parti51

Debt and Debt - Related Parties - Schedule of Mortgage Loan Debt (Details) (Parenthetical)	Dec. 31, 2016USD ($)
Goodwill Nursing Home [Member]
Debt instrument, face amount	$ 80,193
Mortgage Loans [Member]
Mortgage loan collateralized percentage	80.00%
Percentage of renewal fee payable	0.25%
Percentage of membership interest	100.00%
Mortgage Loans [Member] | Goodwill Nursing Home [Member]
Debt instrument, face amount	$ 4,976,316	[1]
[1]	Mortgage loans are non-recourse to the Company except for the Southern Hills line of credit owed to First United Bank.

Debt and Debt - Related Parti52

Debt and Debt - Related Parties - Schedule of Other Debt (Details) - USD ($)		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015
Other Debt [Member]
Long-term Debt, Gross		$ 3,207,750
Other Debt [Member]
Long-term Debt, Gross			$ 5,105,000
Goodwill Nursing Home [Member]
Debt Instrument, Face Amount		80,193
Goodwill Nursing Home [Member] | Other Debt [Member]
Debt Instrument, Face Amount		2,180,000
Long-term Debt, Gross		$ 1,344,000	1,280,000
Debt Instrument, Interest Rate Terms	[1]	17.0% Fixed
Debt Instrument, Maturity Date	[2]	Jun. 30, 2017
Providence of Sparta Nursing Home [Member] | Other Debt [Member]
Debt Instrument, Face Amount		$ 1,050,000
Long-term Debt, Gross		$ 1,050,000	1,050,000
Debt Instrument, Interest Rate Terms		10.0% Fixed
Debt Instrument, Maturity Date	[3]	Dec. 31, 2016
Providence of Greene Point Healthcare Center | Other Debt [Member]
Debt Instrument, Face Amount		$ 1,150,000
Long-term Debt, Gross		$ 813,750	1,125,000
Debt Instrument, Interest Rate Terms		10.0% Fixed
Debt Instrument, Maturity Date	[4]	Oct. 1, 2016
Golden Years Manor Nursing Home | Other Debt [Member]
Debt Instrument, Face Amount		$ 1,650,000
Long-term Debt, Gross			$ 1,650,000
Debt Instrument, Interest Rate Terms		11.0% Fixed
Debt Instrument, Maturity Date	[5]	Apr. 1, 2016
[1]	As of December 31, 2016, the income from the Goodwill facility was insufficient to cover debt service for the subordinated debt for the facility. The debt is accruing interest at the default rate but not currently being paid. We are in discussions with the lenders to restructure the accrued interest into a new note to be amortized through future payments. The Company has entered into a new ten year operating lease covering the facility which became effective in February, 2017 with the new operator having obtained all licenses, permits and other regulatory approval necessary to recertify and reopen the facility. After receiving regulatory approvals, the lease operator invested approximately $2.0 million in capital improvements in the property. The facility has been relicensed and began taking patients in December 2016 and is currently building census.
[2]	The subordinated note on Goodwill matured on July 1, 2015. Investors in the Goodwill note were entitled to an additional 5% equity in Goodwill Hunting, LLC every six months if the note is not paid when due. Effective December 31, 2015, all of the holders of the Goodwill subordinated note executed an Agreement Among Lenders pursuant to which they (i) waived all equity ratchets and (ii) extended the maturity date of their notes to June 30, 2017. In exchange, Goodwill Hunting LLC agreed to pay the investors a one-time premium equal to 5% of the principal amount of each individual note (approximately $64,000) as such time as the note is repaid. For the year ended December 31, 2016, a premium of $64,000 has been recognized into earnings. The subordinated note on Sparta matured on August 1, 2016. Investors in the Sparta note are entitled to an additional 5% equity in Providence HR, LLC every six months if the note is not paid when due. The Company is negotiating with these investors to purchase their residual equity interests in exchange for shares of common stock. There can be no assurance that these negotiations will be successful.
[3]	We have applied to refinance the senior and subordinated debt at Sparta with a new HUD loan. To accommodate that application, in March 2017 the investors in Providence HR Investors, LLC, the holder of the subordinated debt, entered into a Forbearance Agreement pursuant to which the agreed to (i) waive the equity ratchet they were entitled to due to our failure to repay the debt on or before the maturity date (ii) waive the accrual of default interest and (iii) extend the maturity date of the subordinated debt to December 31, 2017.
[4]	The subordinated note on Greene Point matured on October 1, 2015. Investors in the Greene Point note were entitled to an additional 5% equity in Wash/Greene, LLC, the entity that owns the facility, every six months if the note is not paid when due. Effective December 31, 2015, all of the holders of the Wash/Greene subordinated note executed an Agreement Among Lenders pursuant to which they (i) waived all equity ratchets and (ii) extended the maturity date of their notes to June 30, 2017. In exchange, Wash/Greene LLC agreed to pay the investors a one-time premium equal to 5% of the principal amount of each individual note (approximately $56,000) as such time as the note is repaid. The note was repaid on October 1, 2016.
[5]	Effective September 23, 2016, the Company exchanged 1,350,000 shares of common stock, at $0.36 per share, for an unsecured note payable with a principal balance of $1,550,000 and unpaid interest of $99,458. The transaction was accounted for as a debt extinguishment with a gain on extinguishment of debt in the amount of $1,163,458 recorded in the consolidated statement of operations for the year ended December 31, 2016. During the year ended December 31, 2016, principal in the amount of $100,000 was forgiven resulting in a loss on forgiveness of debt which has been recognized in the consolidated statements of operations.

Debt and Debt - Related Parti53

Debt and Debt - Related Parties - Schedule of Other Debt (Details) (Parenthetical) - USD ($)	Sep. 23, 2016	Dec. 31, 2016	Dec. 31, 2015
Capital improvements		$ 2,000,000
Cash proceeds		$ 600,000	$ 2,566,854
Debt instruments conversion into shares		1,550,000
Debt instruments conversion into shares, value		$ 486,000
Gain on extinguishment of debt		1,163,458
Forgiveness of debt		$ (100,000)
Other Debt [Member]
Debt principal amount	$ 100,000
Debt instruments conversion into shares	1,350,000
Debt instruments conversion into shares, value	$ 1,550,000
Equity issuance price per share	$ 0.36
Unpaid interest	$ 99,458
Gain on extinguishment of debt	$ 1,163,458
Goodwill Nursing Home [Member] | Other Debt [Member]
Debt interest rate		5.00%
Debt principal amount		$ 64,000
Amount recognized to earnings		$ 64,000
Providence of Sparta Nursing Home [Member] | Other Debt [Member]
Debt interest rate		5.00%
Providence of Greene Point Healthcare Center | Other Debt [Member]
Debt interest rate		5.00%
Debt principal amount		$ 56,000
Amount recognized to earnings		56,250
Cash proceeds		3,800,000
Subordinated notes		$ 813,750

Debt and Debt - Related Parti54

Debt and Debt - Related Parties - Schedule of Future Maturities of Notes Payable (Details)	Dec. 31, 2016USD ($)
Debt Disclosure [Abstract]
2,017	$ 22,464,438
2,018	3,837,549
2,019	181,000
2,020	6,290,348
2,021
2022 and Thereafter
Long-term Debt, Fair Value	$ 32,773,335

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Sep. 23, 2016	Dec. 31, 2016	Dec. 31, 2015
Preferred dividends declared		$ 30,000	$ 7,562
Dividend payable		$ 7,500	7,562
Common stock issued for compensation			$ 14,667
Number of common stock shares issued		35,000	104,901
Fair value of common stock shares issued		$ 23,800
Dividends paid on common stock			$ 440,779
Debt instruments conversion into shares		1,550,000
Debt instruments conversion into shares, value		$ 486,000
Stock-based compensation, restricted stock grants		$ 536,886	$ 179,999
Warrants to purchase common stock, outstanding		1,821,736	2,921,736
Outstanding warrants to purchase common stock, weighted average exercise price		$ 0.79	$ 0.76
Number of warrant exercised			22,242
Cash components of warrant			$ 14,573
Total intrinsic value of common stock warrants exercised			5,829
Distributions to noncontrolling interests			$ 42,037
Common stock price per share			$ 1
Other Debt [Member]
Debt instruments conversion into shares	1,350,000
Debt instruments conversion into shares, value	$ 1,550,000
Equity issuance price per share	$ 0.36
Unpaid interest	$ 99,458
Series A Convertible Redeemable Preferred Stock [Member]
Preferred stock, shares authorized		2,000,000
Preferred stock, par value		$ 2
Preferred stock, shares outstanding		200,500
Series A Convertible Redeemable Preferred Stock
Preferred stock, shares outstanding			200,500
Series D Convertible Preferred Stock
Preferred stock, shares authorized		1,000,000
Preferred stock, par value		$ 1
Preferred stock, shares outstanding		375,000	375,000
Preferred stock, call or exercise features		Shares of the Series D preferred stock are redeemable at the Company’s option. At the option of the holder, shares of the Series D preferred stock plus any declared and unpaid dividends are convertible to shares of the Company’s common stock at a conversion rate of $1.00 per share.
Preferred dividends declared		$ 30,000
Preferred Stock [Member]
Preferred stock, shares authorized		10,000,000
Common Stock [Member]
Common stock issued for compensation, shares			16,601
Common stock issued for compensation			$ 830
Debt instruments conversion into shares		1,350,000
Debt instruments conversion into shares, value		$ 67,500
Common stock to noncontrolling interests, shares		73,532
Exchange of common stock for noncontrolling interests,shares			236,996
Distributions of common stock to noncontrolling interests, shares			23,933

Stockholders' Equity - Schedule

Stockholders' Equity - Schedule of Restricted Stock Awards (Details) - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Equity [Abstract]
Outstanding Non-vested Restricted Stock Units, Beginning Balance
Non-vested Restricted Stock Units Granted	1,072,275	251,549
Non-vested Restricted Stock Units Vested	(1,072,275)	(20,549)
Non-vested Cancelled / Forfeited		(50,000)
Outstanding Non-vested Restricted Stock Units, Ending Balance

Stockholders' Equity - Schedu57

Stockholders' Equity - Schedule of Activity Related to Common Stock Warrants (Details) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Equity [Abstract]
Number of Warrants Beginning Balance	2,921,736	3,541,731
Number of Warrants Issued	600,000
Number of Warrants Exercised		(22,242)
Number of Warrants Cashless Exercise		(498,290)
Number of Warrants Expired	(1,700,000)	(99,463)
Number of Warrants Ending Balance	1,821,736	2,921,736
Weighted Average Exercise Price Beginning Balance	$ 0.76	$ 0.74
Weighted Average Exercise Price Issued	0.75
Weighted Average Exercise Price Exercised		0.65
Weighted Average Exercise Price Cashless Exercise		0.75
Weighted Average Exercise Price Expired	0.75	0.50
Weighted Average Exercise Price Ending Balance	$ 0.79	$ 0.76

Related Parties (Details Narrat

Related Parties (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Sep. 16, 2014
Bad debt expense	$ 150,000	$ 550,651
Advance to related party
Fair value of common stock shares issued	23,800
Gain on Settlement of Accounts Payable	84,042
Cash paid for property per month	700
Initial setup fee	5,000
Ongoing upkeep amount	$ 400
Director [Member]
Number of restricted stock shares of common stock granted	977,275
Offering [Member]
Percentage of senior secured note and warrant	10.00%
Christopher Brogdon [Member]
Related party transaction description	Prior to June 30, 2013, the Company acquired an unsecured, interest free receivable due from Christopher Brogdon totaling $500,000
Related party transactions	$ 500,000
Bad debt expense		380,000
Due to affiliates		80,000
Edwards Redeemer Property Holding, LLC [Member]
Percentage of membership interest			62.50%
Mr. Neuman [Member]
Number of common stock shares issued	250,000
Fair value of common stock shares issued	$ 112,500
Accrued and unpaid legal fees	100,000
Gain on Settlement of Accounts Payable	12,500
Stock issued for service rendered	96,689	$ 44,092
Mr. Baller [Member]
Investments	100,000
Zvi Rhine [Member]
Stock issued for service rendered	38,000
Investments	$ 50,000
Number of shares issued for sevices	95,000
David Rhine [Member]
Investments	$ 50,000
Gary Rhine [Member]
Investments	25,000
AdamDesmond [Member]
Investments	100,000
Robert Desmond [Member]
Investments	$ 150,000

Facility Leases - Schedule of L

Facility Leases - Schedule of Leasing Arrangements (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Lease Expiration Date	Jun. 30, 2016
Golden Years [Member]
Monthly Lease Income		[1],[2]
Lease Renewal Option	—	[2],[3]
Middle Georgia [Member]
Monthly Lease Income	$ 49,000	[4]
Lease Expiration Date	Jun. 30, 2017	[2]
Lease Renewal Option	Term may be extended for one additional five year term.	[2]
Warrenton [Member]
Monthly Lease Income	$ 55,724
Lease Expiration Date	Jun. 30, 2026
Lease Renewal Option	Term may be extended for one additional ten year term
Goodwill [Member]
Monthly Lease Income	$ 16,667	[2],[5]
Lease Expiration Date	Dec. 31, 2017	[6]
Lease Renewal Option	Term may be extended for one additional five year term	[6]
Edwards Redeemer [Member]
Monthly Lease Income	$ 45,900	[2]
Lease Expiration Date	Dec. 31, 2017	[2]
Lease Renewal Option	Term may be extended for one additional five year term	[2]
Providence [Member]
Monthly Lease Income	$ 42,519
Lease Expiration Date	Jun. 30, 2016
Lease Renewal Option	Term may be extended for one additional ten year term
Meadowview [Member]
Monthly Lease Income	$ 33,695
Lease Expiration Date	Oct. 31, 2024
Lease Renewal Option	Term may be extended for one additional five year term
Southern Hills SNF [Member]
Monthly Lease Income	$ 37,000	[7]
Lease Expiration Date	May 31, 2019	[7]
Lease Renewal Option	Term may be extended for one additional five year term	[7]
Southern Hills ALF [Member]
Monthly Lease Income		[8]
Lease Renewal Option	None	[8]
Southern Hills ILF [Member]
Monthly Lease Income		[9]
Lease Renewal Option	—	[9]
[1]	Effective January 1, 2016, the Golden Years facility was leased to another operator for a period of ten years at a monthly base rent of $30,000 which was subject to increases based on census levels. Under the terms of the lease, the Company agreed to fund certain capital expenditures, which it was unable to fulfill. In July 2016, the new tenant served notice that it was terminating the lease effective August 31, 2016. The Company entered into a Lease Termination Agreement under which it paid the tenant $145,000 and is obligated to make future payments. Effective August 30, 2016, the Company entered into a new lease agreement with another nursing home operator for its Golden Years facility. The lease term commences at the end of a straddle period, the definition of which is currently under negotiation with the tenant. During the straddle period, the Company has agreed to make working capital advances to enable the operator to cover cash flow deficits resulting from initial operations of the facility. If at the end of the straddle period, the operator has not reimbursed the full amount of advances to the Company, the Company or operator have the right to terminate the lease agreement. As of December 31, 2016, $230,000 has been advanced to the operator by the Company--$150,000 required by the lease for capital improvements booked to tenant improvements that is not reimbursable, and $80,000 to cover tenant's cash flow deficits during the straddle period. If the lease term commences, the Company will receive monthly base rents beginning at $35,000 which is subject to increases based on census levels.
[2]	On January 22, 2016, a lease operator that operates Middle Georgia, Edwards Redeemer, Golden Years (until January 1, 2016) and Goodwill filed a voluntary petition in bankruptcy under Chapter 11 of the U.S. Bankruptcy Code. Under the Chapter 11 Bankruptcy, the lease operator can either assume or reject the leases of Middle Georgia, Edwards Redeemer and Goodwill. As of the date of this Report, the lease operator has verbally represented that he intends to assume the leases of Middle Georgia and Edwards Redeemer under modified lease terms and has rejected the lease covering Goodwill. If the lease operator assumes a lease, he is required to bring the leases current as a condition to such assumption.
[3]	Effective January 1, 2016, the Golden Years facility was leased to another operator for a period of ten years at a monthly base rent of $30,000 which was subject to increases based on census levels. Under the terms of the lease, the Company agreed to fund certain capital expenditures, which it was unable to fulfill. In July 2016, the new tenant served notice that it was terminating the lease effective August 31, 2016. The Company entered into a Lease Termination Agreement under which it paid the tenant $145,000 and is obligated to make future payments. Effective August 30, 2016, the Company entered into a new lease agreement with another nursing home operator for its Golden Years facility. The lease term commences at the end of a straddle period which is defined as the period the nursing home operator takes occupancy of and commences operations of the facility and ends the later of (i) such time the Company has recovered 100% of all advances made to the operator to cover initial operating losses incurred or (ii) twelve months from the occupancy date. During the straddle period, the Company has agreed to make working capital advances to enable the operator to cover cash flow deficits resulting from initial operations of the facility. If at the end of the straddle period, the operator has not reimbursed the full amount of advances to the Company, the Company or operator have the right to terminate the lease agreement. As of December 31, 2016, $230,000 has been advanced to the operator by the Company. If the lease term commences, the Company will receive monthly base rents beginning at $35,000 which is subject to increases based on census levels.
[4]	Monthly lease income reflects rent income on a straight-line basis over, where applicable, the term of each lease.
[5]	In January 2016, concurrently with the Chapter 11 Bankruptcy filing by the lease operator, the Goodwill facility was closed by Georgia regulators and all residents were removed. The Goodwill facility began generating rental revenue in February 2017. In the first year, base rent is $16,667 per month, plus $2,000 per month for every ten occupied beds. In a transaction related to the sale of the Greene Point facility, an affiliate of the buyer of Greene Point has executed a ten year operating lease covering Goodwill. The lease will not become effective until and unless the State of Georgia approves the issuance of all licenses, permits and other regulatory approvals necessary to recertify and reopen the facility. The former lease has been terminated. After receiving regulatory approvals, the lease operator invested approximately $2.0 million in capital improvements in the property. The lease became effective on February 1, 2017 with the lease operator having obtained all regulatory approvals, completed renovations and began admitting patients.
[6]	In January 2016, concurrently with the Chapter 11 Bankruptcy filing by the lease operator, the Goodwill facility was closed by Georgia regulators and all residents were removed. The Goodwill facility is not generating any revenue as of the date of this report. In a transaction related to the sale of the Greene Point facility, an affiliate of the buyer of Greene Point has executed a ten year operating lease covering Goodwill. The lease will not become effective until and unless the State of Georgia approves the issuance of all licenses, permits and other regulatory approvals necessary to recertify and reopen the facility. The former lease has been terminated. After receiving regulatory approvals, the lease operator invested approximately $2.0 million in capital improvements in the property. The lease became effective on February 1, 2017 with the lease operator having obtained all regulatory approvals, completed renovations and began admitting patients.
[7]	Lease agreement dated May 21, 2014 with lease payments commencing February 1, 2015. On May 10, 2016, the Company obtained a Court Order appointing a Receiver to control and operate the Southern Hills SNF. The former lease operator represented that it was unable to meet the financial commitments of the facility, including the payment of rent, payroll and other operating requirements. The Company plans to engage a new lease operator for the facility.
[8]	The lease on the ALF has been abandoned. The Company plans to seek a new tenant for this entity to assume operations at the completion of construction.
[9]	The Southern Hills ILF requires renovation and is not subject to an operating lease.

Facility Leases - Schedule of60

Facility Leases - Schedule of Leasing Arrangements (Details) (Parenthetical) - USD ($)	1 Months Ended	12 Months Ended
	Jan. 31, 2016	Dec. 31, 2016
Lease rent expense	$ 16,667
Value of every ten bed occupied	$ 2,000
Payments for capital improvements		$ 230,000
Golden Years [Member] | Lease Termination Agreement [Member] | Maximum [Member]
Lease rent expense		35,000
Golden Years [Member]
Lease rent expense		$ 30,000
Lease term		10 years
Payments to tenant		$ 145,000
Advances made to the operators, percent		100.00%
Lease for capital improvements		$ 150,000
Amount to cover tenants cash flows deficits		$ 80,000

Facility Leases - Schedule of F

Facility Leases - Schedule of Future cash payments for rent to be received during the initial term of the lease (Details)	Dec. 31, 2016USD ($)
Leases [Abstract]
2,017	$ 1,629,333
2,018	1,843,407
2,019	1,913,484
2,020	1,969,654
2,021	2,014,885
2022 and Thereafter	9,134,036
Total	$ 18,504,799

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Dec. 31, 2016USD ($)
Income Tax Disclosure [Abstract]
Deferred tax assets	$ 10,895,000
Net operating loss carryforward	$ 263,000
Net operating loss carryforward expiry	beginning in 2018

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Statutory Federal Income Tax Rate	34.00%	34.00%
Warrant Liability	$ 34
Effect of Valuation Allowance on Deferred Tax Assets	$ (34)	$ (34)
Effect of Valuation Allowance on Deferred Tax Assets	(0.00%)	0.00%

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Net Operating Loss Carryforwards	$ 3,704,378	$ 3,615,115
Capital Loss Carryforward		99,137
Discount on Note Receivable		109,976
Goodwill Impairment	595,154	595,154
Stock Based Compensation	182,541
Acquisition Costs	117,044	126,669
Other	135,792
Deferred tax assets	4,734,909	4,546,051
Bargain Purchase Gain	(1,020,000)	(1,020,000)
Property and Equipment	(237,967)	(229,098)
Other	(37,223)
Deferred tax liabilities	(1,295,190)	(1,249,098)
Valuation Allowance	(3,439,719)	(3,296,953)
Net Deferred Tax Asset

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Fair Value of Warrant Liability	$ 246,451	$ 304,536
Level 1 [Member]
Fair Value of Warrant Liability
Level 2 [Member]
Fair Value of Warrant Liability
Level 3 [Member]
Fair Value of Warrant Liability	$ 246,451	$ 304,536

Fair Value Measurements - Chang

Fair Value Measurements - Changes in Fair Value of Company's Level 3 Valuations Warrant Liability (Details) - Level 3 [Member] - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Beginning Balance	$ 304,536	$ 1,247,443
Change in Fair Value of Warrant Liability	(58,085)	(638,172)
Exercise of Warrants		(304,735)
Ending Balance	$ 246,451	$ 304,536

Fair Value Measurements - Fair

Fair Value Measurements - Fair Value Measurements, Valuation Techniques (Details) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Fair Value of Common Stock	$ 0.57	$ 0.68
Minimum [Member]
Volatility	105.30%	95.30%
Risk-Free Interest Rate	0.44%	0.65%
Exercise Price	$ 0.50	$ 0.50
Expected Life	1 month 6 days	1 year 1 month 6 days
Maximum [Member]
Volatility	124.90%	152.80%
Risk-Free Interest Rate	1.47%	1.31%
Exercise Price	$ 1.37	$ 1.37
Expected Life	2 years 8 months 12 days	3 years 8 months 12 days

Supplemental Disclosure of Ca68

Supplemental Disclosure of Cash Flow Information - Schedule of Cash Flow, Supplemental Disclosures (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Supplemental Cash Flow Elements [Abstract]
Acquisition of membership interests in exchange for common stock and cash	$ 1,394,224	$ 69,193
Common stock issued for debt cost	23,800
Common stock issued for debt and accrued interest	486,000
Common stock issued for settlement accounts payable with related party	112,500
Cashless exercise of warrants to acquire common stock
Relative fair value of warrants issued with senior secured promissory notes	102,280
Distribution of common stock to noncontrolling interests		23,933
Dividends declared on Series D preferred stock	30,000	7,562
Additions to fixed assets financed with debt	396,915
Payment of mortgage debt through sale of property	1,683,200
Prior period adjustment		(942,708)
Warrant exercise		304,735
Payment of accrued interest through entrance of debt	$ 80,193

Legal Proceedings (Details Narr

Legal Proceedings (Details Narrative)	12 Months Ended
	Dec. 31, 2016USD ($)
Settlement payable	$ 25,000
Formal Settlement Agreement [Member]
Settlement payable	25,000
TNH Acquisition, LLC [Member] | Stock Purchase Agreement [Member]
Payments for legal settlement	100,000
Southern Hills Facility In Tulsa [Member] | General Contractor [Member]
Attorney's fees and costs	$ 441,939

Miscellaneous Notes (Details Na

Miscellaneous Notes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Gain on Settlement of Accounts Payable	$ (84,042)
Fourth Quarter of 2017 [Member]
Gain on Settlement of Accounts Payable	96,542
Fourth Quarter of 2017 [Member] | One Vendor [Member]
Gain on Settlement of Accounts Payable	48,126
Fourth Quarter of 2017 [Member] | Vendor [Member]
Gain on Settlement of Accounts Payable	$ 48,417

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Number of common stock shares issued		35,000	104,901
Subsequent Event [Member]
Additional senior notes sold	$ 125,000
Number of warrant to purchase shares of common stock	125,000
Number of common stock shares issued	52,632
Common stock value per share	$ 0.57
Note bears interest rate	5.50%
Monthly principal payments	$ 35
Monthly payments of interest	$ 27,982
Final payment of principal and unpaid interest maturity date	Mar. 19, 2020
Subsequent Event [Member] | Abbeville Facility [Member]
Total purchase price	$ 2,100,000
Revolving line of credit facility description	The purchase price for the Abbeville facility was $2.1 million which was entirely financed by Colony Bank through a newly approved closed-end revolving credit facility in the maximum amount of $2.6 million.
Line of credit	$ 500,000
Subsequent Event [Member] | Mr. Baller [Member]
Number of common stock shares issued	174,000
Common stock value per share	$ 0.40
Subsequent Event [Member] | Mr. Baller [Member] | April 2017 [Member]
Number of common stock shares issued	86,364
Common stock value per share	$ 0.44
Additional shares of common stock for service rendered	29,269
Subsequent Event [Member] | Mr. Rhine [Member]
Number of common stock shares issued	87,000
Common stock value per share	$ 0.40
Subsequent Event [Member] | Mr. Rhine [Member] | April 2017 [Member]
Number of common stock shares issued	86,364
Common stock value per share	$ 0.44
Additional shares of common stock for service rendered	29,269
Subsequent Event [Member] | Maximum [Member]
Additional senior notes sold	$ 725,000
Subsequent Event [Member] | Maximum [Member] | Abbeville Facility [Member]
Total purchase price	$ 2,600,000