Selectis Health (GBCS) 10-K 10 Jul 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Jul. 10, 2020	Jun. 28, 2019
Document And Entity Information
Entity Registrant Name	GLOBAL HEALTHCARE REIT, INC.
Entity Central Index Key	0000727346
Document Type	10-K
Document Period End Date	Dec. 31, 2019
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 Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 7,213,382
Entity Common Stock, Shares Outstanding		27,414,525
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2019	Dec. 31, 2018
ASSETS
Property and Equipment, Net	$ 36,394,587	$ 35,885,145
Cash and Cash Equivalents	641,215	1,100,218
Restricted Cash	351,298	206,989
Accounts Receivable, Net	1,188,100	166,696
Investments in Debt Securities	24,387	162,106
Intangible Assets	15,258
Goodwill	379,479
Prepaid Expenses and Other	883,839	774,733
Total Assets	39,878,163	38,295,887
Liabilities
Debt, Net of discount of $493,353 and $507,829, respectively	36,954,184	35,571,341
Debt - Related Parties, Net of discount of $0 and $0, respectively	1,025,000	1,025,000
Accounts Payable and Accrued Liabilities	1,241,573	306,437
Accounts Payable - Related Parties	32,156	118,230
Dividends Payable	7,500	7,500
Derivative Liability		2,785
Lease Security Deposit	251,100	280,000
Total Liabilities	39,511,513	37,311,293
Commitments and Contingencies
Stockholders' Equity
Common Stock - $0.05 Par Value; 50,000,000 Shares Authorized, 27,441,040 and 26,804,677 Shares Issued and Outstanding at December 31, 2019 and December 31, 2018, respectively	1,372,052	1,340,234
Additional Paid-In Capital	10,385,417	10,137,148
Accumulated Deficit	(11,962,220)	(11,070,606)
Total Global Healthcare REIT, Inc. Stockholders' Equity	571,249	1,182,776
Noncontrolling Interests	(204,599)	(198,182)
Total Equity	366,650	984,594
Total Liabilities and Equity	39,878,163	38,295,887
Series A - No Dividends, Non-voting [Member]
Stockholders' Equity
Preferred Stock, value	401,000	401,000
Series D - 8% Cumulative, Convertible [Member]
Stockholders' Equity
Preferred Stock, value	$ 375,000	$ 375,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Unamortized debt discount	$ 493,353	$ 507,829
Debt discount of related parties	$ 0	$ 0
Common stock, par value	$ 0.05	$ 0.05
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	27,441,040	26,804,677
Common stock, shares outstanding	27,441,040	26,804,677
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 [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, 2019	Dec. 31, 2018
Revenue
Total Revenue	$ 6,929,988	$ 3,623,391
Expenses
General and Administrative	1,298,593	1,178,120
Property Taxes, Insurance and Other Operating	2,760,227	790,954
Provision for Bad Debt	155,833	56,000
Acquisition Costs	62,882
Depreciation	1,351,810	1,258,345
Total Expenses	5,629,345	3,283,419
Income from Operations	1,300,643	339,972
Other (Income) Expense
Gain on Warrant Liability	(2,785)	(92,586)
Loss on Extinguishment of Debt		276,140
Loss on Extinguishment of Other Liabilities		383,514
Gain on Sale of Investments	(1,069)	(193,053)
Interest Income	(56,012)	(29,983)
Gain on Proceeds from Insurance Claim	(158,161)	(134,941)
Loss on Write-Off of Note Receivable	250,000
Interest Expense	2,136,701	2,137,887
Total Other (Income) Expense	2,168,674	2,346,978
Net Loss	(868,031)	(2,007,006)
Net Loss Attributable to Noncontrolling Interests	6,417	14,843
Net Loss Attributable to Global Healthcare REIT, Inc.	(861,614)	(1,992,163)
Series D Preferred Dividends	(30,000)	(30,000)
Net Loss Attributable to Common Stockholders	$ (891,614)	$ (2,022,163)
Net Loss per Share Attributable to Common Stockholders:
Basic	$ (0.03)	$ (0.08)
Diluted	$ (0.03)	$ (0.08)
Weighted Average Common Shares Outstanding:
Basic	27,282,385	26,913,045
Diluted	27,282,385	26,913,045
Rental Revenue [Member]
Revenue
Total Revenue	$ 3,267,644	$ 3,507,366
Healthcare Revenue [Member]
Revenue
Total Revenue	$ 3,662,344	$ 116,025

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($)	Series A Preferred Stock [Member]	Series D Preferred Stock [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Non-controlling Interests [Member]	Global Healthcare REIT, Inc. Stockholders' Equity [Member]	Total
Beginning balance at Dec. 31, 2017	$ 401,000	$ 375,000	$ 1,315,016	$ 9,422,924	$ (9,048,443)	$ (183,339)	$ 2,465,497	$ 2,282,158
Beginning balance, shares at Dec. 31, 2017	200,500	375,000	26,300,317
Share Based Compensation - Restricted Stock Awards and Stock Options			$ 48,125	354,267			402,392	402,392
Share Based Compensation - Restricted Stock Awards and Stock Options, shares			962,500
Series D Preferred Dividends					(30,000)		(30,000)	(30,000)
Repurchase Common Stock			$ (22,907)	(109,888)			(132,795)	(132,795)
Repurchase Common Stock, shares			(458,140)
Warrant Expense for Debt Extinguishment				241,367			241,367	241,367
Relative Fair Value of Warrants Issued with Senior Secured Notes				207,025			207,025	207,025
Fair value of warrants issued to the placement agent				21,453			21,453	21,453
Net Loss					(1,992,163)	(14,843)	(1,992,163)	(2,007,006)
Ending balance at Dec. 31, 2018	$ 401,000	$ 375,000	$ 1,340,234	10,137,148	(11,070,606)	(198,182)	1,182,776	984,594
Ending balance, shares at Dec. 31, 2018	200,500	375,000	26,804,677
Share Based Compensation - Restricted Stock Awards and Stock Options			$ 31,818	248,269			280,087	280,087
Share Based Compensation - Restricted Stock Awards and Stock Options, shares			636,363
Series D Preferred Dividends					(30,000)		(30,000)	(30,000)
Net Loss					(861,614)	(6,417)	(861,614)	(868,031)
Ending balance at Dec. 31, 2019	$ 401,000	$ 375,000	$ 1,372,052	$ 10,385,417	$ (11,962,220)	$ (204,599)	$ 571,249	$ 366,650
Ending balance, shares at Dec. 31, 2019	200,500	375,000	27,441,040

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Cash Flows From Operating Activities:
Net loss	$ (868,031)	$ (2,007,006)
Adjustments to Reconcile Net Loss to Net Cash Provided by Operating Activities:
Depreciation	1,351,810	1,258,345
Amortization	163,279	155,011
Provision for Bad Debt	155,833	56,000
(Increase) Decrease in Deferred Rent Receivable	112,035	(127,184)
Stock Based Compensation	280,087	402,392
Loss on Write-off of Note Receivable	250,000
Loss on Settlement of Debt		383,514
Gain on Sale of Investments	(1,069)	(193,053)
Loss on Extinguishment of Debt		276,140
Gain on Derivative Liability	(2,785)	(92,586)
Changes in Operating Assets and Liabilities, Net of Assets and Liabilities Acquired:
Accounts and Rents Receivable	(436,495)	(134,220)
Prepaid Expenses and Other Assets	(326,765)	4,883
Accounts Payable and Accrued Liabilities	246,849	125,952
Lease Security Deposit	(28,900)
Cash Provided by Operating Activities	868,921	108,188
Cash Flows From Investing Activities:
Issuance of Note Receivable	(143,666)	(106,334)
Purchase of Investments in Debt Securities	(12,353)
Proceeds from Sale of Investments in Debt Securities	151,141	274,416
Net Cash Paid in SHR Operating Assets Acquisition	(734,169)
Capital Expenditures for Property and Equipment	(1,668,867)	(763,258)
Cash Used in Investing Activities	(2,407,914)	(595,176)
Cash Flows From Financing Activities:
Proceeds from Issuance of Debt, Non-Related Party	1,801,718	2,053,384
Payments on Debt , Non-Related Party	(538,534)	(465,704)
Cash Paid for Bond Retirement and Accrued Interest		(559,158)
Deferred Loan Costs Paid	(8,885)	(43,680)
Dividends Paid on Preferred Stock	(30,000)	(30,000)
Repurchases of Common Stock		(132,795)
Cash Provided by Financing Activities	1,224,299	822,047
Net Increase (Decrease) in cash	(314,694)	335,059
Cash and Cash Equivalents and Restricted Cash at Beginning of the Year	1,307,207	972,148
Cash and Cash Equivalents and Restricted Cash at End of the Year	992,513	1,307,207
Supplemental Disclosure of Cash Flow Information
Cash Paid for Interest	2,021,218	1,875,753
Cash Paid for Income Taxes
Cash and Cash Equivalent	641,215	1,100,218
Restricted Cash	351,298	206,989
Total Cash and Cash Equivalent and Restricted Cash	992,513	1,307,207
Supplemental Schedule of Non-Cash Investing and Financing Activities
Dividends declared on Series D Preferred Stock	30,000	30,000
Fair Value of Warrants Issued to Placement Agent		21,453
Relative Fair Value of Warrants Issued with Senior Secured Promissory Notes		207,025
Offers Financed by Line of Credit to Settle Bonds Payable		4,560,010
Net Assets Acquired by Payable in SHR Operating Assets Acquisition	$ 176,000

Organization and Summary of Sig

Organization and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
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 acquires, develops, leases, manages and disposes of healthcare real estate, and provides financing to healthcare providers. As of December 31, 2019, the Company owned eleven healthcare properties which are operated internally as well as 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. For the year ended December 31, 2019, the Company did not have any variable interest entities for which it is the primary beneficiary. Reclassifications Certain amounts in the prior period financial statements have been reclassified to conform to the presentation of the current period financial statements. These reclassifications had no effect on the previously reported net loss. Reclassification adjustments include amounts reclassified to Gain on Proceeds from Insurance Claim and Provision for Bad Debt that were presented in General and Administrative Expenses in previous period. 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: 2019 2018 Funds held in escrow under the terms of notes or bonds payable for purposes of paying future debt service costs $ 351,298 $ 206,989 $ 351,298 $ 206,989 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, 2019 and 2018 were $108,356 and $741,197, 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, 2019 and 2018, deferred loan costs paid in cash totaled $8,885 and $43,680, respectively. Amortization expense for the years ended December 31, 2019 and 2018 totaled $136,352 and $155,011, 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 the cost of an acquired business over the amounts assigned to its net assets. Goodwill is not amortized but is tested for impairment at a reporting unit level on an annual basis or when an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. Events or changes in circumstances that may trigger interim impairment reviews include significant changes in business climate, operating results, planned investments in the reporting unit, or an expectation that the carrying amount may not be recoverable, among other factors. The Company may first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events and circumstances, the Company determines it is more likely than not that the fair value of the reporting unit is greater than its carrying amount, an impairment test is unnecessary. If an impairment test is necessary, the Company will estimate the fair value of its related reporting units. If the carrying value of a reporting unit exceeds its fair value, the goodwill of that reporting unit is determined to be impaired and the Company will proceed with recording an impairment charge equal to the excess of the carrying value over the related fair value. The Company recorded Goodwill as a result of a business acquisition in December 2019. During the year ended December 31, 2019, the Company recorded no impairment of Goodwill. Intangible Assets As part of the acquisition of the operations at Southern Hills Rehab Center, LLC (“SHR”), the Company recognized certain intangible assets related to the potential net income from the existing patients in the facility. The Company estimated the value of these contracts to be $42,185 based on historical net revenues and census information provided by the seller. The asset will be depreciated on a straight-line basis over 47 days, starting from December 1, 2019. Accordingly, the Company recognized depreciation expenses of $26,927, and net intangible assets of 15,258 as of December 31, 2019. 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 $553,272 and $665,307 as of December 31, 2019 and 2018, respectively. Adjustments to reflect rental income on a straight-line basis totaled $112,035 and $127,184 for the years ended December 31, 2019 and 2018, 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, 2019 and 2018, there were no deferred lease incentives recorded. In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers (ASC 606),” which is a comprehensive new revenue recognition model that requires revenue to be recognized in a manner to depict the transfer of goods or services to a customer at an amount that reflects the consideration expected to be received in exchange for those goods or services. The Company adopted this standard as of January 1, 2018 using the modified retrospective approach. The adoption of this standard did not require any adjustments to the opening balance of retained earnings as of January 1, 2018. For our Nursing Home Operations in Abbeville, the adoption of ASU 2014-09 resulted in changes to Abbeville’s presentation for and disclosure of revenue primarily related to uninsured or underinsured patients. Prior to the adoption of ASU 2014-09, a significant portion of Glen Eagle’s provision for doubtful accounts would have related to self-pay patients, as well as co-pays, co-insurance amounts and deductibles owed to us by patients with insurance. Under ASU 2014-09, the estimated uncollectable amounts due from these patients are generally considered implicit price concessions that are a direct reduction to net operating revenues, with a corresponding material reduction in the amounts presented separately as provision for doubtful accounts. ASU 2014-09 is already in place in subsequent acquisitions. Under ASU 2014-09 and in accordance with FASB ASC 606-10-05-4, an entity recognizes revenue in accordance with that core principle by applying the following steps: a. Step 1: Identify the contract(s) with a customer b. Step 2: Identify the performance obligations in the contract c. Step 3: Determine the transaction price d. Step 4: Allocate the transaction price to the performance obligations in the contract e. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation” 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. Effective January 1, 2019, the Company adopted ASU No. 2018-07, Compensation – Stock Based Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-7”), which aligns accounting for share-based payments issued to nonemployees to that of employees under the existing guidance of Topic 718, with certain exceptions. This update supersedes previous guidance for equity-based payments to nonemployees under Subtopic 505-50, Equity – Equity-Based Payments to Non-Employees. The adoption of ASU 2018-07 did not have a material impact on the Company’s consolidated financial statements. 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. As of December 31, 2019, the Company had 2,598,130 common stock warrants outstanding, which could be converted into 2,598,130 shares of common stock; 200,500 shares of Series A Preferred Stock outstanding, which could be converted into 200,500 shares of common stock; and 375,000 shares of Series D Preferred Stock outstanding, which could be converted into 375,000 shares of common stock. As of December 31, 2018, the Company had 3,142,586 common stock warrants outstanding, which could be converted into 3,142,586 shares of common stock; 200,500 shares of Series A Preferred Stock outstanding, which could be converted into 200,500 shares of commons stock; and 375,000 shares of Series D Preferred Stock outstanding, which could be converted into 375,000 shares of common 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: 2019 2018 Weighted Average Number of Common Shares Used in Basic Loss Per Share 27,282,385 26,913,045 Effect of Dilutive Securities: Common Stock Warrants - - Convertible Preferred Stock - - Weighted Average Number of Common Shares and 27,282,385 26,913,045 Comprehensive Income For the periods presented, there were no differences between reported net income (loss) and comprehensive income (loss). Recently Adopted Accounting Pronouncements In February 2016, the Financial Accounting Standards Board issued ASU No. 2016-02, “Leases: Topic 842 (ASU 2016-02)”, to supersede nearly all existing lease guidance under GAAP. The guidance would require lessees to recognize most leases on their balance sheets as lease liabilities with corresponding right-of-use assets. ASU 2016-02 is effective for the Company as of January 1, 2019 and adoption requires using a modified retrospective approach with the option to elect certain practical expedients. The Company has determined that it does not have any leases that fall under the guidance of ASU 2016-02 and it had no impact on its consolidated financial statements. Recently Issued Accounting Pronouncements The Financial Accounting Standards Board and other entities issued new or modifications to, or interpretations of, existing accounting guidance during 2019. Management has carefully considered the new pronouncements that altered generally accepted accounting principles and does not believe that any other new or modified principles will have a material impact on the Company’s reported financial position or operations in the near term.

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [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, 2019, the Company incurred a net loss of $868,031 and has an accumulated deficit of $11,962,220. 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.

Investments in Debt Securities

Investments in Debt Securities	12 Months Ended
	Dec. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Investments in Debt Securities	3. INVESTMENTS IN DEBT SECURITIES At December 31, 2019 and 2018, the Company held investments in marketable securities that were classified as held-to-maturity and carried at amortized costs. Held-to-maturity securities consisted of the following: December 31, 2019 December 31, 2018 States and Municipalities $ 24,387 $ 162,106 Contractual maturities of held-to-maturity securities at December 31, 2019 are as follows: Net Carrying Amount Due in One Year or Less $ 24,387 Actual maturities may differ from contractual maturities because some borrowers have the right to call or prepay obligations with or without call or prepayment penalties. The Company had net cash proceeds from the sale of investment in debt securities during 2019 of $151,141, a gain of $1,069 on sale of investment in debt securities, and used $12,353 cash in the purchase of investment in debt securities.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2019
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, 2019 and 2018 are as follows: December 31, 2019 December 31, 2018 Land $ 1,597,500 $ 1,597,500 Land Improvements 242,000 200,000 Buildings and Improvements 38,362,127 36,076,632 Furniture, Fixtures and Equipment 1,707,925 1,469,976 Construction in Progress 3,185,068 3,916,187 45,094,620 43,260,295 Less Accumulated Depreciation (7,140,033 ) (5,815,150 ) Less Impairment (1,560,000 ) (1,560,000 ) $ 36,394,587 $ 35,885,145 Depreciation Expense (excluding Intangible Assets) $ 1,324,883 $ 1,258,345 Cash Paid for Capital Expenditures $ 1,668,867 $ 763,258 We completed approximately $1.0 million in renovations at the Abbeville facility and achieved recertification on October 12, 2018. As such, we have commenced full scale operations at the facility.

Notes Receivable

Notes Receivable	12 Months Ended
	Dec. 31, 2019
Receivables [Abstract]
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 was part of 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 was to repay the revolving unsecured line of credit from the operation or sale of the facility or other sources. The Company determined the note as no longer being collectible based on the ability to repay and recorded bad debt expense of $150,000 in the consolidated statements of operations for the year ended December 31, 2016. During November 2017, the Company made a short-term loan in the amount of $84,000 to the operator with the understanding that it would be repaid immediately; the loan was repaid during 2018. The Company purchased a $750,000 note from F&M Bank on August 6, 2019, as part of a Receivership certificate in our Southern Hills SNF, for $694,609 paid to F&M bank and $55,391 paid to the Receiver. The maturity date of the note is February 7, 2018 and carried an interest rate of 6.75% as of December 31, 2018 (prime rate +2%). The note is past its maturity date and is in default. This purchase was made to facilitate the termination of the Receivership and transfer of the HMO assets and operations, subject to the approval of the Oklahoma Department of Health, to Southern Hills Rehab Center, LLC, a wholly-owned subsidiary of the Company. On December 1, 2019, this note receivable was written-off as consideration to the receiver for acquisition of the assets and operations of Southern Hills Rehabilitation Center. Note Receivable: Accounts Receivable Line of Credit (“ARLOC”) – Infinity Health Interests, LLC As part of the transition to a new tenant at High Street Nursing facility, the Company committed a $250,000 Accounts Receivable Line of Credit (“ARLOC”) to an affiliate of Infinity Health Interests, LLC (“Infinity”) in order to ensure that no disruptions in management of the facility occur. The ARLOC is secured by a first lien on all the receivables of the facility as well as a personal guarantee from the two principals of Infinity.

Debt and Debt - Related Parties

Debt and Debt - Related Parties	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Debt and Debt - Related Parties	6. DEBT AND DEBT – RELATED PARTIES The following is a summary of the Company’s debt and debt – related parties outstanding as of December 31, 2019 and 2018: 2019 2018 Senior Secured Promissory Notes $ 1,485,000 $ 1,485,000 Senior Unsecured Promissory Notes 300,000 300,000 Senior Secured Promissory Notes - Related Parties 875,000 875,000 Fixed-Rate Mortgage Loans 22,427,949 21,049,981 Variable-Rate Mortgage Loans 4,618,006 4,618,006 Line of Credit, Senior Secured 7,230,582 7,240,183 Other Debt, Subordinated Secured 1,386,000 1,386,000 Other Debt, Subordinated Secured – Related Parties 150,000 150,000 38,472,537 37,104,170 Premium, Unamortized Discount and Debt Issuance Costs (493,353 ) (507,829 ) $ 37,979,184 $ 36,596,341 As presented in the Consolidated Balance Sheets: Debt, Net $ 36,954,184 $ 35,571,341 Debt - Related Parties, Net $ 1,025,000 $ 1,025,000 $ 37,979,184 $ 36,596,341 Corporate Senior and Senior Secured Promissory Notes From November through December 2016, the Company undertook a private offering of its 10% Senior Secured Promissory Notes. The notes are secured by all assets of the Company not serving as collateral for other notes. As of December 31, 2016, $600,000 of the notes had been issued of which $450,000 were issued to the directors of the Company or entities or persons affiliated with these directors. The notes initially bore interest at a rate of 10% payable monthly with principal and unpaid interest due at maturity, originally January 13, 2018. 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. All Series 2016 notes were retired prior to 2019. In 2017, an additional $600,000 in notes were sold and issued, of which $425,000 were to related parties. At December 31, 2017, there were an aggregate of $1.2 million outstanding in senior secured notes. The maturity date of all the senior secured notes was extended to December 31, 2018 prior to their original maturity date, $225,000 of which occurred in 2018. During 2018, among the $225,000 senior secured notes that were extended to December 31, 2018, $125,000 were to related parties. For every $1.00 in principal amount of note, investors got one warrant exercisable for one year to purchase an additional share of common stock at an exercise price of $.75 per share. The warrants have a cashless exercise provision and were valued using the Black-Scholes pricing model. The maturity date of the 1.2 million warrants issued along with the notes was extended to December 31, 2018, 225,000 warrants of which occurred in 2018. As of December 31, 2019 the Company had not renewed or repaid $125,000 in 10% notes with a maturity date of December 31, 2018, and those notes were technically in default. Subsequently, $100,000 notes were exchanged in January 2020, and $25,000 remained in default. In October 2017, the Company sold an aggregate of $300,000 in senior unsecured notes. The notes bear interest at the rate of 10% per annum and are due in October 2020. For every $1.00 in principal amount of note, investors got one warrant exercisable for one year to purchase an additional share of common stock at an exercise price of $.75 per share. The warrants have a cashless exercise provision. All notes remain outstanding as of December 31, 2019. In October 2018, the Company, through a registered broker-dealer acting as Placement Agent, undertook a private offering to accredited investors of Units, each Unit consisting of an 11% Senior Secured Note, due in three years (October 31, 2021) and one Warrant for each $1.00 in principal amount of Note exercisable for three years to purchase a share of Common Stock at an exercise price of $0.50 per share. The Company and the Placement Agent completed the Offering in December 2018 having sold an aggregate of $1,160,000 in Notes and Warrants. The net proceeds to the Company were $1,092,400, after deducting Placement Agent fees of $67,600, and issued 111,000 warrants to the Placement Agent with $21,453 of the fair value of the warrants recorded as loan cost. The Offering also included the exchange of an aggregate of $1.075 million in outstanding senior secured 10% Notes and Warrants for Units in the Offering. No proceeds were realized from the exchange and no fees were paid to the Placement Agent for such exchanges. During 2018, among the $1.075 million senior secured notes that were extended to October 31, 2021 by virtue of the exchange, $875,000 were to related parties. In January 2020 the Company exchanged $100,000 of older 10% notes for 11% Senior Secured Promissory Notes with a maturity date of October 31, 2021. Of the older notes, $25,000 remain outstanding and in default. Subsequent to December 31, 2019, the Company sold an additional $160,000 in 11% Senior Secured Notes due in 2021. The value of the warrants issued to the note holders was calculated using the Black-Scholes pricing model using the following significant assumptions: December 31, 2018 Volatility 122% - 123 % Risk-free Interest Rate 2.76% - 2.94 % Exercise Price $ 0.50 Fair Value of Common Stock $ 0.30 - $0.35 Expected Life 2.9 – 3 years The Company did not issue any warrants during the year ended December 31, 2019. During the year ended December 31, 2018, the Company issued 1,160,000 warrants with a value on the issue date estimated to be $207,025 bifurcated from the value of the note and exchanged 1,075,000 existing warrants for new ones in connection with its note offerings. As a result of the modification the Company recognized a loss on extinguishment of $248,346. As of December 31, 2019, the unamortized balance of discount on notes was $111,236, which compares to the balance of $184,013 as of December 31, 2018. Amortization expense was $72,777 and $93,138 for the years ended December 31, 2019 and December 31, 2018, respectively. Mortgage Loans and Lines of Credit Secured by Real Estate Mortgage loans and other debts such as line of credit here 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: Stated Face Principal Outstanding at Interest Maturity Property Amount December 31, 2019 December 31, 2018 Rate Date Southern Hills Retirement Center Line of Credit (1)(2) $ 7,227,074 $ 7,230,582 $ 7,119,743 4.75% Fixed June 18, 2023 Eastman Nursing Home (1)(3) 3,570,000 3,451,593 3,561,461 5.50% Fixed October 26, 2021 Goodwill Nursing Home (1)(4) 4,268,878 4,286,237 4,390,082 4.75% Fixed April 12, 2025 Warrenton Nursing Home (5) 3,768,600 3,739,942 2,287,323 3.73% Fixed July 1, 2049 Edwards Redeemer Health & Rehab (6) 2,065,804 2,074,958 2,138,128 4.75% Fixed June 29, 2021 Glen Eagle Health & Rehab (7) 3,119,214 3,083,006 2,761,250 5.50% Fixed May 25, 2021 Glen Eagle Health & Rehab Line of Credit (1)(7) 400,000 - 120,440 6.50% Fixed September 30, 2019 Providence of Sparta Nursing Home (8) 3,039,300 2,923,013 2,975,337 3.88% Fixed November 1, 2047 Meadowview Healthcare Center (9) 3,000,000 2,869,200 2,936,400 6.00% Fixed October 30, 2022 GL Nursing Home (10) 5,000,000 4,618,006 4,618,006 Prime Plus 1.50%/ 5.75% Floor August 3, 2037 $ 34,276,537 $ 32,908,170 (1) Mortgage loans are non-recourse to the Company except for (i) the senior loan held by ServisFirst Bank on Meadowview (Ohio), (ii) the loans held by Colony Bank on Eastman and Glen Eagle, and (iii) the Southern Hills line of credit and Goodwill loan owed to Southern Bank (formerly First Commercial Bank). (2) On October 31, 2017, the Company, through its wholly-owned subsidiaries Southern Tulsa, LLC and Southern Tulsa TLC, LLC, as Co-Borrowers, consummated a new Line of Credit with Southern Bank (formerly First Commercial Bank) pursuant to a Promissory Note in the principal amount of $7,229,052 (the “Line of Credit”). Under the Line of Credit, the Company refinanced the prior mortgage on its skilled nursing facility in Tulsa for $1,546,801, funded open market and tender offer purchases of its Industrial Revenue Bonds covering the ALF and ILF as well as provided working capital for improvements to the ALF and ILF. As of December 31, 2019, a total of $7,230,582 was drawn under the Line of Credit, and as of December 31, 2018, a total of $7,119,743 was drawn under the Line of Credit. The interest rate on the Line of Credit increased from 5.25% to 5.75% effective April 28, 2019 and subsequently was changed to 4.75%. Monthly payments of interest began on November 30, 2017 and continue until the Promissory Note is paid in full on the Maturity Date. The Maturity Date was been extended multiple times in three month increments initially from April 30, 2018 to May 5, 2020, and subsequently to June 18, 2023 with a principal amount of $7,227,074. The Credit Note is secured by a First Mortgage and Assignment of Rents on Real Property for Southern Hills Rehabilitation Center, a Junior Lien and Assignment of Rents on Real Property for its Southern Hills Independent Living Facility location and a Junior Lien on Real Property for its Southern Hills Assisted Living Facility location. With the retirement of the Tulsa Industrial Authority Bonds effective November 1, 2018, Southern Bank (formerly First Commercial Bank) moved into a senior position on the ALF and ILF properties. (3) The loan at Eastman was renewed on November 26, 2018 with the maturity extended to October 26, 2021. (4) The maturity for the loan at Goodwill Nursing was extended to April 12, 2025 in June 2020. (5) The original loan was extended on January 19, 2019 to January 20, 2020 and the Company capitalized $8,885 in loan costs paid. The loan was subsequently refinanced in June 2019. The Company has incurred $156,671 in unamortized loan costs to refinance this debt with another lender. The refinance was treated as debt extinguishment, with a new maturity date of July 1, 2049 and an interest rate of 3.73%. For the year ended December 31, 2019, amortization expense related to loan costs of the prior loan totaled $8,885 and amortization expense related to loan costs for the new loan, which began in July 2019, totaled $2,176. (6) The maturity for the loan at Edwards Redeemer was extended to June 29, 2021 in June 2020. (7) Amortization expense related to loan costs of this loan totaled $874 for the year ended December 31, 2019. Amortizing payments began in January 2019. In June 2018 the Company converted the original note to a fixed note which qualified as debt extinguishment, unamortized debt discount on the original note was expensed as a loss on extinguishment of $27,794. In April 2018, the Company capitalized $22,800 in fees and interest and added it to principal. The Company is subject to financial covenants and customary affirmative and negative covenants, including compliance with the covenants of all other notes and bonds. As of December 31, 2019, the Company was not in compliance with some unrelated notes and bonds, which is considered to be a technical Event of Default as defined in the note agreement, but the Company believes that it is in good standing with the Lender. In October 2018 the Lender extended the Company a line of credit with a limit of $200,365 to provide working capital to scale operations at the facility. As of December 31, 2018 the Company had drawn $120,440 on the line. The line of credit was expanded in February 2019 to $400,000 with a maturity date of September 30, 2019. Prior to September 30, 2019, the Company had drawn $400,000 on the line which was subsequently merged into the amortizing note due May 25, 2021. (8) The senior debt and subordinated debt owed in relation to Providence of Sparta was refinanced into a single senior HUD note during 2017. Amortization expense related to loan costs totaled $4,984 for the year ended December 31, 2019. (9) Amortization expense related to loan costs of this loan totaled $9,303 for the year ended December 31, 2019. The Company is subject to financial covenants and customary affirmative and negative covenants, including compliance with the covenants of all other notes and bonds. As of December 31, 2019, the Company was not in compliance with some unrelated notes and bonds, which is considered to be a technical Event of Default as defined in the note agreement, but the Company believes that it is in good standing with the Lender. (10) The mortgage loan collateralized by the GL 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, 2019, 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. The Company is also delinquent in installment payments due under the mortgage. Remedies available to the lender in the event of a continuing Event of Default, at its option, include, but are not 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 been notified by the lender regarding the Events of Default. Guarantors under the mortgage loan include Christopher Brogdon. With our consent, Mr. Brogdon has assumed operations of the facility and is dealing with the lender. 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 During the year ended December 31, 2018 the Company undertook six tender offers with funds from the First Commercial Line of Credit to purchase bonds from note holders, retiring $608,000 bonds for $509,479 and recording a corresponding gain on settlement of debt of $98,521. On November 1, 2018, the Company called and retired these bonds with $4,560,010 of proceeds from the First Commercial Line of Credit in place at the Southern Hills Retirement Center, recognized a net loss on debt settlement of $383,514, and paid $559,158 cash for bond retirement and accrued interest. Subordinated, Corporate, and Other Debt Other debt due at December 31, 2019 and 2018 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 Stated Maturity Property Amount December 31, 2019 December 31, 2018 Rate Date Goodwill Nursing Home $ 2,180,000 $ 1,536,000 $ 1,536,000 13% (1) December 31, 2019 (1) 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, the investors holding the subordinated debt executed an Agreement Among Lenders pursuant to which they (i) agreed to waive any and all equity ratchets and (ii) agreed to extend the maturity date of the subordinated debt to June 30, 2017. In exchange, Goodwill Hunting agreed to pay the investors an additional one-time premium equal to 5% of the principal amount of the individual note at such time as the note is repaid. Effective May 3, 2017, we entered into an Allonge and Modification Agreement with the Goodwill investors pursuant to which they agreed to (i) waive all accrued interest through December 31, 2017, (ii) reduce interest rate to 13% beginning January 1, 2018 and (iii) extend the maturity date of the notes to December 31, 2019. In exchange, the Company agreed that upon repayment of the notes, the investors would be entitled to a one-time premium payment in the amount of 15% of the principal balance of the notes. Of the $1,536,000 outstanding, $150,000 is owed to related parties. The Company has not repaid or renewed the note subsequent to December 31, 2019 and it is technically in default. For the years ended December 31, 2019 and 2018, the Company received proceeds from the issuance of debt of $1,801,718 and $2,053,384, respectively. Cash payments on debt totaled $538,534 and $465,704 for the years ended December 31, 2019 and 2018, respectively. Our corporate debt at December 31, 2019 and December 31, 2018 includes unsecured notes and notes secured by all assets of the Company not serving as collateral for other notes. Principal Outstanding at Stated Series Face Amount December 31, December 31, Interest Maturity Date 10% Senior Secured Promissory Note (1) $ 25,000 $ 25,000 $ 125,000 10.0% Fixed December 31, 2018 10% Senior Unsecured Promissory Notes 300,000 300,000 300,000 10.0% Fixed October 31, 2020 11% Senior Secured Promissory Notes (1) 1,460,000 1,460,000 1,360,000 11.0% Fixed October 31, 2021 11% Senior Secured Promissory Notes- Related Party 875,000 875,000 875,000 11.0% Fixed October 31, 2021 $ 2,660,000 $ 2,660,000 As of December 31, 2019, the Company had not renewed or repaid $25,000 in 10% Senior Secured Promissory Notes with a maturity date of December 31, 2018, and those notes were technically in default. Subsequent to December 31, 2019 the Company exchanged $100,000 of the 10% Senior Secured Promissory Notes for 11% Senior Secured Promissory Notes with a maturity date of October 31, 2021. Future maturities and principal payments of all notes and bonds payable listed above for the next five years and thereafter are as follows: Years 2020 $ 26,271,344 (1) 2021 5,803,431 2022 140,332 2023 145,757 2024 151,391 2025 and after 5,960,282 $ 38,472,537 (1) Any note or bond that is not in compliance with all financial and non-financial covenants is considered to have an immediate maturity, including those that require compliance with covenants on any and all other notes. The notes secured by the facilities at GL Nursing Home, Meadowview and Abbeville have such covenants which were in technical non-compliance at December 31, 2019, but the Company believes that its relationships with these lenders is good.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Stockholders' Equity	7. 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, 2019 and 2018, 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 twelve 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, 2019 and 2018, the Company had 375,000 shares of Series D Preferred Stock outstanding. For years ended December 31, 2019 and 2018, the Company declared $30,000 in preferred dividends. During the years ended December 31, 2019 and 2018, the Company paid $30,000 and $30,000, respectively, for Series D preferred stock dividends. $7,500 were accrued as of December 31, 2019 and will be paid in 2020; $7,500 were accrued as of December 31, 2018 and were paid in 2019. Common Stock The Company issued 636,363 shares of common stock to directors and executive officers for compensation during 2019, compared to 962,500 during 2018. 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. Under the Company’s stock repurchase program approved by the Board in July 2018, in November 2018 the Company completed repurchases of 458,140 shares of Common Stock for $132,795 in privately negotiated transactions. For the years ended December 31, 2019 and 2018, the Company did not pay dividends on common stock. Restricted Stock Awards The following table summarizes the restricted stock unit activity during the years ended December 31: 2019 2018 Outstanding Non-Vested Restricted Stock Units, Beginning 150,000 - Granted 636,363 962,500 Vested (711,363 ) (812,500 ) Outstanding Non-Vested Restricted Stock Units, Ending 75,000 150,000 In connection with director restricted stock grants, the Company recognized stock-based compensation of $280,087 and $402,392 for the years ended December 31, 2019 and 2018, respectively. Common Stock Warrants As of December 31, 2019 and 2018, the Company had 2,598,130 and 3,142,586, respectively, of outstanding warrants to purchase common stock at a weighted average exercise price of $0.54 and $0.60, respectively. Activity for the years ended December 31, 2019 and 2018 related to common stock warrants follows: 2019 2018 Number of Warrants Weighted Average Exercise Price Number of Warrants Weighted Average Exercise Price Beginning Balance 3,142,586 $ 0.60 2,269,596 $ 0.80 Issued - - 2,346,000 0.27 Cancelled - - (1,075,000 ) 0.75 Expired (544,456 ) 0.88 (398,010 ) 0.68 Ending Balance 2,598,130 $ 0.54 3,142,586 $ 0.60 As more fully disclosed in Note 6, during the year ended December 31, 2018, the Company issued 2,346,000 warrants in connection with a private offering of its 11% Senior Secured Notes. The weighted average remaining contractual life of all outstanding warrants is 1.81 years as of December 31, 2019. The aggregate intrinsic value of common stock warrants outstanding as of December 31, 2019 and 2018 was $0 and $0, respectively. Common Stock Options As of December 31, 2019 and December 31, 2018, the Company had 600,000 and 600,000, respectively, of outstanding options to purchase common stock at a weighted average exercise price of $0.36. During the years ended December 31, 2019 and 2018, no options expired. The aggregate intrinsic value of the common stock options outstanding at December 31, 2019 was $0.

Related Parties

Related Parties	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Related Parties	8. RELATED PARTIES Mr. Neuman provides office space for the Company’s Controller at no charge. As of December 31, 2019 and December 31, 2018, the Company owed Mr. Neuman for legal services rendered $32,156 and $118,230, respectively. Creative Cyberweb developed and maintains the Company’s website and is affiliated with CFO Zvi Rhine’s family. The ongoing upkeep is $450 per month. In January 2018, the Directors modified the Directors’ Compensation Plan to provide the annual grants be subject to ratable vesting over 12 months and approved an annual grant to each of its six Directors of 93,750 shares, subject to vesting. In connection with these director restricted stock grants, the Company recognized stock-based compensation of $180,000 for the year ended December 31, 2018. In March 2019, the Board approved an annual grant to three of its Directors without other compensation plans, restricted stock awards of 90,909 shares each, subject to vesting. In July 2019, the Board approved a pro-rated annual grant to two of its Directors without other compensation plans restricted stock awards of 90,909 shares in aggregate, subject to vesting. In connection with these director restricted stock grants, the Company recognized stock-based compensation of $120,000 and $180,000 for the year ended December 31, 2019 and 2018, respectively. In May 2018, the Company approved a compensation agreement for CFO Zvi Rhine that included (i) base salary of $165,000 per year (which accrues beginning January 1, 2018 but payable only after the Company raises capital of at least $600,000), (ii) 150,000 shares of restricted stock vesting one-half each on January 1, 2019 and January 1, 2020, and (iii) options to purchase 600,000 of the Company’s common stock at an exercise price of $.36 per share, each expiring on March 31, 2023, and vesting one quarter each on April 1, 2018, April 1, 2019, October 1, 2019, and April 1, 2020. For the year ended December 31, 2018 the Company accrued $165,000 in salaries and recognized $139,892 in stock-based compensation. For the year ended December 31, 2019 the Company has accrued $165,000 in salaries and recognized $120,000 in stock-based compensation for Directors and $160,087 in stock-based and option-based compensation for Mr. Rhine. On April 15, 2019, the Company executed an Amendment No. 1 to Employment Agreement (the “Amendment”), with an effective date of April 1, 2019, with Mr. Rhine. Pursuant to the Amendment, the Company granted Mr. Rhine a bonus for 2018 services in the amount of $90,000 payable in shares of restricted common stock. The shares were valued at $0.33 per share (the closing price of the Company’s stock on April 2, 2019), resulting in 272,727 shares of Common Stock. The Amendment also defines a Bonus Plan for Mr. Rhine for future periods which provides for additional incentive compensation if certain performance milestones are achieved. On September 6, 2018, a stock-based compensation grant was made to Lance Baller in consideration of his services as CEO for the six months ended June 30, 2018. The grant consisted of 250,000 shares of common stock valued at $0.33 per share for a total value of $82,500. During 2018 the management company involved with the Abbeville facility incurred $15,617 of expenses that are reimbursable by the Company, and the Company accrued $15,617 of liabilities presented net of “other assets” on the balance sheet.

Facility Leases

Facility Leases	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Facility Leases	9. FACILITY LEASES The following table summarizes our leasing arrangements related to the Company’s healthcare facilities: Facility Monthly Lease (1) Lease Expiration Renewal Option, if any Eastman (2) $ 60,000 October 31, 2022 None Warrenton $ 55,724 June 30, 2026 Term may be extended for one additional ten-year term. Goodwill (3) $ 48,125 February 1, 2027 Term may be extended for one additional five-year term. Edwards Redeemer (4) $ 48,728 October 31, 2022 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 (5) $ - September 30, 2023 Term may be extended for one additional five-year term. GL Nursing (6) $ - - None Glen Eagle (7) $ - - None Southern Hills SNF (8) $ - - Term may be extended for two additional five-year terms. Southern Hills ALF (9) $ - - None Southern Hills ILF (10) $ - - None (1) Monthly lease income reflects rent income on a straight-line basis over, where applicable, the term of each lease. (2) On October 18, 2019, the Company terminated the lease at its Eastman property. A Receivership was appointed to assume the operations of the facility. The Company has not included rental revenues in its future forecasts and will not until rents are paid consistently for this facility. (3) In January 2016, the Goodwill facility was closed by Georgia regulators and all residents were removed. We subsequently entered into a ten-year operating lease covering Goodwill. After investing approximately $2.0 million in capital improvements in the property, the lease operator obtained all regulatory approvals and began admitting patients in December 2016. The lease became effective on February 1, 2017, and the facility began generating rental revenue thereafter. (4) Cadence informed the Company that it intended to close the Edwards Redeemer facility due to unprofitable operations. In violation of the operating lease, Cadence began moving patients from the facility and, as of October 18, 2019, all patients had been removed. In response to our Petition, on October 17, 2019, the District Court of Oklahoma County, State of Oklahoma issued a Temporary Order Appointing Receiver (the “Order”) pursuant to a Motion to Appoint Receiver filed by Edwards Redeemer Property Holdings, LLC (“Edwards Property”), a wholly-owned subsidiary of the Company, with respect as a skilled nursing facility. The Order was issued due to the violations by Cadence of the business-preservation obligations contained in the lease between Edwards Property and the Operator. The Company will allow Edwards Redeemer to remain closed for the purpose of undertaking extensive renovations to the facility. The renovations are expected to take up to 12 months. (5) The lease was generating $33,000 in monthly gross rent; however, the operator experienced adverse results in late 2017 and throughout 2018. In April 2018 the Company recognized a bad debt expense of $56,000 related to rent receivables previously booked in 2018 at the Meadowview facility. Effective December 1, 2018, the Company completed the operations transfer to an affiliate of Infinity Health Interests, LLC (“Infinity”). The lease is structured with a lower base rent component than the prior operator but also includes occupancy-based escalators that will better align facility operations with future rental payments. The Company did not receive any cash rent for the facility in 2019 and has not recorded any rental revenues or receivables for this facility. The Company has not included rental revenues in its future forecasts and will not until rents are paid consistently for this facility. (6) Effective January 1, 2016, the GL Nursing 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. The lease term was to commence at the end of a straddle period. During the straddle period, the Company made working capital advances to enable the operator to cover cash flow deficits resulting from initial operations of the facility. Prior to the end of the straddle period, the lease operator informed the Company that it would vacate the facility. An entity affiliated with Mr. Brogdon, who is a guarantor of the mortgage, assumed operations of the facility in March 2018 under an OTA. We do not expect the facility to generate any future revenue for the Company. (7) The Company entered into a management agreement with Cadence Healthcare Solutions to operate Glen Eagle after expending approximately $1.0 million in capital improvements. The facility passed its licensure survey and began admitting patients in June 2018. Effective October 12, 2018, the facility gained its certification and started collecting revenues from Medicare and Medicaid in April 2019. On October 17, 2019, the Company terminated its management with Cadence Healthcare Solutions and is currently operating the building independently. (8) 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. In October 2017, the Receiver engaged a new manager for the facility at the request of the Company. In May 2019 the lease expired, and in July 2019 the facility was leased to Southern Hills Rehab Center LLC, a wholly owned subsidiary of the Company, to conduct operations. The approval of the transfer of the Certificates of Need and appropriate licenses to operate the facility was granted on December 1, 2019.The Company is currently operating the building independently. (9) The Company plans to operate the Southern Hills ALF independently once construction is complete and a state license is secured. (10) The Company has been operating the Southern Hills Independent Living Facility (ILF) directly since September 2019. The facility does not provide healthcare services. It consists of private one- and two-bedroom units leased separately to individual tenants. 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, or if there is no tenant, the Company may become liable for such operating expenses. We have been required to cover those expenses at Glen Eagle as well as the Southern Hills SNF, 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 Abbeville, Edwards Redeemer, Southern Tulsa SNF and Southern Tulsa ALF and ILF due to properties being independently operated, and GL Nursing): Years 2020 $ 1,732,632 2021 1,764,942 2022 1,796,400 2023 1,828,480 2024 1,860,867 2025 and Thereafter 3,223,628 $ 12,206,949

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	10. 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 2000 through 2019 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: 2019 2018 Statutory Federal Income Tax Rate 21 % 21 % Warrant Liability 21 21 Effect of Valuation Allowance on Deferred Tax Assets (21 ) (21 ) - % - % 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: 2019 2018 Deferred Tax Assets: Net Operating Loss Carryforwards $ 2,742,283 $ 2,730,949 Capital Loss Carryforward - - Impairment Loss on Long Term Assets 327,600 327,600 Goodwill Impairment 595,154 595,154 Stock Based Compensation 428,408 369,590 Acquisition Costs 124,304 111,099 Other 254,832 147,552 4,472,581 4,281,944 Deferred Tax Liabilities: Bargain Purchase Gain (1,020,000 ) (1,020,000 ) Property and Equipment (352,701 ) (313,848 ) Other (107,944 ) (26,709 ) (1,480,645 ) (1,360,557 ) Valuation Allowance (2,991,936 ) (2,921,387 ) Net Deferred Tax Asset $ - $ - The valuation allowance at December 31, 2019 and 2018 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 $12.6 million prior to the expiration of the net operating loss carryforwards beginning in 2019. Taxable loss for the year ended December 31, 2019 approximated $465,000. 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, 2019. 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, 2019, 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, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurements	11. FAIR VALUE MEASUREMENTS Financial assets and liabilities recorded at fair value in our condensed consolidated balance sheets are categorized based upon a fair value hierarchy established by GAAP, which prioritizes the inputs used to measure fair value into the following levels: Level 1— Quoted market prices in active markets for identical assets or liabilities at the measurement date. Level 2— Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable and can be corroborated by observable market data. Level 3— Inputs reflecting management’s best estimates and assumptions of what market participants would use in pricing assets or liabilities at the measurement date. The inputs are unobservable in the market and significant to the valuation of the instruments. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. 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 based 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, 2019 and 2018 are summarized below: Fair Value Measurement Total Level 1 Level 2 Level 3 Investment in Debt Securities 24,387 24,387 - - Fair Value at December 31, 2019 $ 24,387 $ 24,387 $ - $ - Warrant Liability $ 2,785 $ - $ - $ 2,785 Investment in Debt Securities 162,106 162,106 - - Fair Value at December 31, 2018 $ 164,891 $ 162,106 $ - $ 2,785 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: 2019 2018 Beginning Balance January 1 $ 2,785 $ 95,371 Change in Fair Value of Warrant Liability (2,785 ) (92,586 ) Ending Balance, December 31 $ - $ 2,785 The significant assumptions used in the Black-Scholes option pricing model as of December 31, 2019 and 2018 include the following: December 31, 2019 December 31, 2018 Volatility - % 63.58% - 91.93 % Risk-free Interest Rate - % 2.36% - 2.59 % Exercise Price $ - $ 0.75 - $1.37 Fair Value of Common Stock $ - $ 0.33 Expected Life - 0.45 – 0.99 years

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	12. GOODWILL On August 5, 2019, Southern Hills Rehab Center, LLC (“SHR”), a wholly-owned subsidiary of the Company, entered into an Operations Transfer Agreement (the “OTA”) with C. David Rhoades, Court-Appointed Receiver (the “Receiver”). Pursuant to terms of the OTA, SHR purchased the Operating Assets (as defined in the OTA) of Southern Hills Rehabilitation Center in Tulsa, Oklahoma (“Southern Hills”) from the Receiver on December 1, 2019, the date on which SHR completed licensing for Southern Hills. The purchase of the Operating Assets was accounted for as a business combination in accordance with ASC 805, “Business Combinations”. The goodwill of $379,479 arising from the acquisition was assigned to the Company’s Healthcare Services segment. None of the goodwill recognized is expected to be deductible for income tax purposes. The following table summarizes the consideration paid and the amounts of the assets acquired and liabilities assumed recognized at the acquisition date. Consideration Write-off of note receivable from the Receiver $ 750,000 Cash (to be paid subsequent to December 31, 2019 in equal monthly installments of $8,000 over 22 months) 176,000 Cash (paid in advance) 24,000 Total consideration 950,000 Recognized amounts of identifiable assets acquired and liabilities assumed Cash and Cash Equivalents 39,831 Accounts Receivable 740,742 Property and Equipment 165,458 Prepaid Expenses and Other 710 Intangible Assets 42,185 Accounts Payable and Accrued Liabilities (418,405 ) Total identifiable net assets 570,521 Goodwill $ 379,479 Acquisition-related costs (included in the Company’s consolidated statement of operations for the year ended December 31, 2019) $ 62,882 The amounts of SHR’s revenue and earnings included in the Company’s consolidated statement of operations for the year ended December 31, 2019, and the revenue and earnings of the combined entity had the acquisition date been January 1, 2018 are as follows: Revenue Net Income (Loss) Actual from December 1, 2019 to December 31, 2019 $ 526,787 $ (6,275 ) 2019 supplemental pro forma from January 1, 2019 to December 31, 2019 13,005,638 (529,990 ) 2018 supplemental pro forma from January 1, 2018 to December 31, 2018 10,245,589 (1,450,934 )

Segment Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Segment Reporting	13. SEGMENT REPORTING The Company had two primary reporting segments during the years ended December 31, 2019 and 2018, which include real estate services and healthcare services. The Company reports segment information based on the “management approach” defined in ASC 280, Segment Reporting. Total assets for the healthcare services and real estate services segments were $4,654,845 and $35,223,318, respectively, as of December 31, 2019 and $2,857,525 and $35,438,362, respectively, as of December 31, 2018. Statements of Operations Items for the Year Ended December 31, 2019 December 31, 2018 Real Estate Healthcare Services Consolidated Real Estate Services Healthcare Services Consolidated Rental Revenue $ 3,267,644 $ - $ 3,267,644 $ 3,507,366 $ - $ 3,507,366 Healthcare Revenue - 3,662,344 3,662,344 - 116,025 116,025 Total Revenue 3,267,644 3,662,344 6,929,988 3,507,366 116,025 3,623,391 Expenses General and Administrative 820,822 477,771 1,298,593 946,039 232,081 1,178,120 Property Taxes, Insurance and Other Operating 203,854 2,556,373 2,760,227 199,070 591,884 790,954 Provision for bad debt 152,224 3,609 155,833 56,000 - 56,000 Acquisition Costs 24,073 38,809 62,882 - - - Depreciation 1,197,402 154,408 1,351,810 1,150,445 107,900 1,258,345 Total Expenses 2,398,375 3,230,970 5,629,345 2,351,554 931,865 3,283,419 Income (Loss) from Operations 869,269 431,374 1,300,643 1,155,812 (815,840 ) 339,972 Other (Income) Expense Gain on Warrant Liability (2,785 ) - (2,785 ) (92,586 ) - (92,586 ) (Gain) Loss on Extinguishment of Debt - - - 631,860 27,794 659,654 Gain on Sale of Investments (1,069 ) - (1,069 ) (193,053 ) - (193,053 ) Gain on Proceeds from Insurance Claim (158,161 ) - (158,161 ) (134,941 ) - (134,941 ) Loss on write-off of note receivable 250,000 - 250,000 Interest Income (56,012 ) - (56,012 ) (29,983 ) - (29,983 ) Interest Expense 1,959,853 176,848 2,136,701 1,980,753 157,134 2,137,887 Total Other (Income) Expense 1,991,826 176,848 2,168,674 2,162,050 184,928 2,346,978 Net Income (Loss) (1,122,557 ) 254,526 (868,031 ) (1,006,238 ) (1,000,768 ) (2,007,006 ) Net Loss Attributable to Noncontrolling Interests 6,417 - 6,417 14,843 - 14,843 Net Income (Loss) Attributable to Global Healthcare REIT, Inc. $ (1,116,140 ) $ 254,526 $ (861,614 ) $ (991,395 ) $ (1,000,768 ) $ (1,992,163 )

Legal Proceedings

Legal Proceedings	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Legal Proceedings	14. LEGAL PROCEEDINGS The Company and/or its affiliated subsidiaries are or were involved in the following litigation: Bailey v. GL Nursing, LLC, et. al in the Circuit Court of Lonoke County, Arkansas, 23rd Circuit, In April 2019, the Company’s wholly-owned subsidiary was named as a co-defendant in the action arising out of a claimed personal injury suffered by the plaintiff while a resident of the skilled nursing home owned, but not operated, by GL Nursing. As of this date, we have engaged legal counsel, but no further information is known regarding the merits of the claim. After initial inquiry, it does not appear that the lease operator of the facility had in effect general liability insurance covering the GL Nursing, as landlord, as required by the operating lease. As we simply were the owners of the property and not the operators, we believe that primary responsibility, if any, falls with the operator at the time. Under the terms of the lease, the operator has a duty to indemnify the Company, a claim which we intend to assert. While it is too early to assess the Company’s exposure, we believe at this time that the likelihood of an adverse outcome is remote. 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 ordered the appointment of a Receiver effective May 10, 2016. Other claims and matters have been dismissed. The Company entered into an agreement with the Receiver to assign operations and assets to a subsidiary of the Company and discharge the Receiver. The transition and discharge were effective December 2019. 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, filed in April 2016. 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. Edwards Redeemer Property Holdings LLC v. Edwards Redeemer Healthcare & Rehab, LLC, This action was brought by us against the former lease operator for breaching the lease agreement, removing all the patients and closing the facility. On October 17, 2019, the Court entered an Order Appointing a Receiver. Other claims against the former operator are pending. Dodge NH, LLC v. Eastman Healthcare & Rehab, LLC, This action was brought by us against the former lease operator for numerous violations of the operating lease, including violation of the cross-default provisions with Edwards Redeemer, which had been operated by an affiliate of the Eastman operator. We also served a Notice of Termination with respect to the operating lease. On October 18, 2019, the Court entered an Order granting to us a Temporary Restraining Order requiring the lease operator to maintain the status quo of the facility. On November 21, 2019, the prior Temporary Restraining Order was superseded by an Order Appointing Receiver requested by the Company’s subsidiary Dodge NH, LLC. Under the Order, a Receiver designated by us and approved by the Court will oversee the operations at the facility. This Order will mitigate any potential disruption to the facility’s ongoing operations in light of the various disputes between the Company and the former operator, Eastman Healthcare & Rehab LLC, an affiliate of Cadence Healthcare Solutions, LLC. On January 15, 2020, the Receiver filed a Motion for the Court to authorize the Receiver to negotiate an Operations Transfer Agreement with the Company, which Motion was granted. Village of Seville v. High Street Nursing, LLC, Wadsworth Municipal Court, State of Ohio, Case No 20-CRB-58. This is an action filed March 2020 for sanctions against our subsidiary arising from a claimed nuisance activity (assaults on patients) at the skilled nursing facility. As we lease the facility to an operator, we have retained an attorney and entered a plea of Not Guilty. We are the landlord and don’t believe we have any liability in this matter. The action was subsequently dismissed without prejudice. Cadence Healthcare Solutions, LLC. We received a demand letter in February 2020 from an attorney representing Cadence Healthcare Solutions, LLC (“Cadence”) claiming unpaid management fees incurred at our Glen Eagle Healthcare facility in Abbeville, Georgia. Cadence is the same manager that is involved in the matters related to Edwards Redeemer in Oklahoma City and Eastman in Eastman, Georgia, as Cadence was the manager in all three facilities until it was terminated in Q4 2019. We believe we have significant defenses and offsets to this claim and intend to defend vigorously.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	15. SUBSEQUENT EVENTS On January 17, 2020, the Board of Directors agreed to increase the total offering amount and extend the offering period of its 2018 Offering of 11% Senior Secured Notes (the “Offering”). The total amount of the Offering has been increased to $2,500,000 and the offering period will continue until terminated by the Board of Directors. Effective January 28, 2020 the Company exchanged $100,000 of 10% Senior Secured Promissory Notes with a maturity date of December 31, 2018 for $100,000 of 11% Senior Secured Promissory Notes with a maturity date of October 31, 2021. The exchange of note was accompanied by the issuance of 100,000 warrants for the purchase of company stock at $0.50, expiring October 31, 2021. In January 2020, the Board of Directors approved an amendment to the Director Compensation Plan to provide that the annual $30,000 fee to non-employee directors would be paid proportionately at the end of each fiscal quarter 50% in cash and 50% in stock with the stock valued at the end of each quarter. The Company completed the sale of an aggregate of $160,000 of its 11% Senior Secured Notes (“Note”), $60,000 effective February 5, 2020 and $100,000 effective March 3, 2020. The purchase price for the Notes is equal to the principal amount of the Notes. The Notes accrue interest at the rate of 11% per annum, payable monthly, and mature in October 2021. No fees or commissions were paid on the sale of the Notes. The notes were accompanied by the issuance of an aggregate of 160,000 warrants for the purchase of Company stock at $0.50, expiring October 31, 2021.The proceeds will be used for general working capital. On February 11, 2020, former Director John Downs returned 26,515 shares granted but not vested prior to his resignation from the Board of Directors. The shares had been granted under the Company’s compensation plan. Effective March 2, 2020, the Company, through its wholly-owned subsidiary, Global Quapaw, LLC (“Quapaw”), completed the acquisition of an 86-licensed bed, long-term care facility known as Higher Call Nursing Center (“Higher Call”) located in Quapaw, Oklahoma for the purchase price of $1,300,000. Quapaw has entered into an Operating Lease Agreement with Global Higher Call Nursing, LLC, a wholly-owned subsidiary of the Company, as lessee, to be the Operator of the facility. The acquisition represents the consummation of an Asset Purchase Agreement dated October 21, 2019 between Higher Call Nursing Center, Inc., as Seller, and Quapaw, as Buyer. In connection with the acquisition of Higher Call, the Company entered into two credit facilities, summarized as follows: The Company entered into a senior loan agreement with Security Bank in the principal amount of $1.0 million (the “Senior Loan”). The Senior Loan accrues interest at the rate of 6.5% per annum and is payable in monthly installments of $7,907. The Senior Loan matures in 2040. The Senior Loan is secured by a senior Mortgage, Security Agreement and Assignment of Rents (“Mortgage”) covering the Higher Call facility and a UCC Security Interest covering the personal property and other non-real estate assets. The Company also executed a promissory note in favor of the Seller, Higher Call Nursing Center, Inc., in the principal amount of $150,000 (the “Seller Note”). The Seller Note accrues interest at the rate of 8% per annum and is payable in equal monthly installments, principal and interest, and matures in April 2024. The Seller Note is secured by a Corporate Guaranty of Global. The Company is in the process of gathering relevant information needed to complete the initial accounting of the acquisition. As a result, the initial accounting for the acquisition is incomplete and, therefore, the Company is unable to disclose the information required by ASC 805, “Business Combinations”. On April 20, 2020, the Company through its subsidiaries received a loan of $574,975 pursuant to the Paycheck Protection Program (the “PPP Loan”) of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). The PPP Loan matures on April 20, 2022 (the “Maturity Date”), accrues interest at 1% per annum and may be prepaid in whole or in part without penalty. No interest payments are due within the initial six months of the PPP Loan. The interest accrued during the initial six-month period is due and payable, together with the principal, on the Maturity Date. The Company intends to use all proceeds from the PPP Loan to retain employees, maintain payroll and make lease and utility payments to support business continuity throughout the COVID-19 pandemic, which amounts are intended to be eligible for forgiveness, subject to the provisions of the CARES Act. On May 4, 2020, the Company through its subsidiaries received loans of $324,442 and $710,752 pursuant to the Paycheck Protection Program (the “PPP Loans”) of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). Both PPP Loans mature on May 4, 2022 (the “Maturity Date”), accrue interest at 1% per annum and may be prepaid in whole or in part without penalty. No interest payments are due within the initial six months of the PPP Loans. The interest accrued during the initial six-month period is due and payable, together with the principal, on the Maturity Date. The Company intends to use all proceeds from the PPP Loan to retain employees, maintain payroll and make lease and utility payments to support business continuity throughout the COVID-19 pandemic, which amounts are intended to be eligible for forgiveness, subject to the provisions of the CARES Act. On July 2nd, 2020, the court approved the Operations Transfer Agreement (“OTA”) from the receiver to Global Eastman, LLC, newly formed subsidiary of the Company. The OTA will be effective as of the date that Global Eastman, LLC secures an operating license from the state. Pursuant to the terms of the OTA, Global Eastman will assume all receivables and select critical liabilities associated with the prior operator. As of June 30th, 2020, the Company purchased from former GWH Investors, LLC $402,000 of interest in the note issued to its partly-owned subsidiary Goodwill Hunting, LLC for an equal amount of cash. The notes matured on December 31, 2019 and were in default. The Company will recognize a gain from elimination of the premium owed to the note holders. The notes cannot be retired until all interests are repaid.

Organization and Summary of S_2

Organization and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
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 acquires, develops, leases, manages and disposes of healthcare real estate, and provides financing to healthcare providers. As of December 31, 2019, the Company owned eleven healthcare properties which are operated internally as well as 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. For the year ended December 31, 2019, the Company did not have any variable interest entities for which it is the primary beneficiary.
Reclassifications	Reclassifications Certain amounts in the prior period financial statements have been reclassified to conform to the presentation of the current period financial statements. These reclassifications had no effect on the previously reported net loss. Reclassification adjustments include amounts reclassified to Gain on Proceeds from Insurance Claim and Provision for Bad Debt that were presented in General and Administrative Expenses in previous period.
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: 2019 2018 Funds held in escrow under the terms of notes or bonds payable for purposes of paying future debt service costs $ 351,298 $ 206,989 $ 351,298 $ 206,989
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, 2019 and 2018 were $108,356 and $741,197, 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, 2019 and 2018, deferred loan costs paid in cash totaled $8,885 and $43,680, respectively. Amortization expense for the years ended December 31, 2019 and 2018 totaled $136,352 and $155,011, 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 the cost of an acquired business over the amounts assigned to its net assets. Goodwill is not amortized but is tested for impairment at a reporting unit level on an annual basis or when an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. Events or changes in circumstances that may trigger interim impairment reviews include significant changes in business climate, operating results, planned investments in the reporting unit, or an expectation that the carrying amount may not be recoverable, among other factors. The Company may first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events and circumstances, the Company determines it is more likely than not that the fair value of the reporting unit is greater than its carrying amount, an impairment test is unnecessary. If an impairment test is necessary, the Company will estimate the fair value of its related reporting units. If the carrying value of a reporting unit exceeds its fair value, the goodwill of that reporting unit is determined to be impaired and the Company will proceed with recording an impairment charge equal to the excess of the carrying value over the related fair value. The Company recorded Goodwill as a result of a business acquisition in December 2019. During the year ended December 31, 2019, the Company recorded no impairment of Goodwill.
Intangible Assets	Intangible Assets As part of the acquisition of the operations at Southern Hills Rehab Center, LLC (“SHR”), the Company recognized certain intangible assets related to the potential net income from the existing patients in the facility. The Company estimated the value of these contracts to be $42,185 based on historical net revenues and census information provided by the seller. The asset will be depreciated on a straight-line basis over 47 days, starting from December 1, 2019. Accordingly, the Company recognized depreciation expenses of $26,927, and net intangible assets of 15,258 as of December 31, 2019.
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 $553,272 and $665,307 as of December 31, 2019 and 2018, respectively. Adjustments to reflect rental income on a straight-line basis totaled $112,035 and $127,184 for the years ended December 31, 2019 and 2018, 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, 2019 and 2018, there were no deferred lease incentives recorded. In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers (ASC 606),” which is a comprehensive new revenue recognition model that requires revenue to be recognized in a manner to depict the transfer of goods or services to a customer at an amount that reflects the consideration expected to be received in exchange for those goods or services. The Company adopted this standard as of January 1, 2018 using the modified retrospective approach. The adoption of this standard did not require any adjustments to the opening balance of retained earnings as of January 1, 2018. For our Nursing Home Operations in Abbeville, the adoption of ASU 2014-09 resulted in changes to Abbeville’s presentation for and disclosure of revenue primarily related to uninsured or underinsured patients. Prior to the adoption of ASU 2014-09, a significant portion of Glen Eagle’s provision for doubtful accounts would have related to self-pay patients, as well as co-pays, co-insurance amounts and deductibles owed to us by patients with insurance. Under ASU 2014-09, the estimated uncollectable amounts due from these patients are generally considered implicit price concessions that are a direct reduction to net operating revenues, with a corresponding material reduction in the amounts presented separately as provision for doubtful accounts. ASU 2014-09 is already in place in subsequent acquisitions. Under ASU 2014-09 and in accordance with FASB ASC 606-10-05-4, an entity recognizes revenue in accordance with that core principle by applying the following steps: a. Step 1: Identify the contract(s) with a customer b. Step 2: Identify the performance obligations in the contract c. Step 3: Determine the transaction price d. Step 4: Allocate the transaction price to the performance obligations in the contract e. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation”
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. Effective January 1, 2019, the Company adopted ASU No. 2018-07, Compensation – Stock Based Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-7”), which aligns accounting for share-based payments issued to nonemployees to that of employees under the existing guidance of Topic 718, with certain exceptions. This update supersedes previous guidance for equity-based payments to nonemployees under Subtopic 505-50, Equity – Equity-Based Payments to Non-Employees. The adoption of ASU 2018-07 did not have a material impact on the Company’s consolidated financial statements.
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. As of December 31, 2019, the Company had 2,598,130 common stock warrants outstanding, which could be converted into 2,598,130 shares of common stock; 200,500 shares of Series A Preferred Stock outstanding, which could be converted into 200,500 shares of common stock; and 375,000 shares of Series D Preferred Stock outstanding, which could be converted into 375,000 shares of common stock. As of December 31, 2018, the Company had 3,142,586 common stock warrants outstanding, which could be converted into 3,142,586 shares of common stock; 200,500 shares of Series A Preferred Stock outstanding, which could be converted into 200,500 shares of commons stock; and 375,000 shares of Series D Preferred Stock outstanding, which could be converted into 375,000 shares of common 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: 2019 2018 Weighted Average Number of Common Shares Used in Basic Loss Per Share 27,282,385 26,913,045 Effect of Dilutive Securities: Common Stock Warrants - - Convertible Preferred Stock - - Weighted Average Number of Common Shares and 27,282,385 26,913,045
Comprehensive Income	Comprehensive Income For the periods presented, there were no differences between reported net income (loss) and comprehensive income (loss).
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In February 2016, the Financial Accounting Standards Board issued ASU No. 2016-02, “Leases: Topic 842 (ASU 2016-02)”, to supersede nearly all existing lease guidance under GAAP. The guidance would require lessees to recognize most leases on their balance sheets as lease liabilities with corresponding right-of-use assets. ASU 2016-02 is effective for the Company as of January 1, 2019 and adoption requires using a modified retrospective approach with the option to elect certain practical expedients. The Company has determined that it does not have any leases that fall under the guidance of ASU 2016-02 and it had no impact on its consolidated financial statements.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements The Financial Accounting Standards Board and other entities issued new or modifications to, or interpretations of, existing accounting guidance during 2019. Management has carefully considered the new pronouncements that altered generally accepted accounting principles and does not believe that any other new or modified principles will have a material impact on the Company’s reported financial position or operations in the near term.

Organization and Summary of S_3

Organization and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Restricted Cash and Cash Equivalents	Restricted cash consisted of the following as of December 31: 2019 2018 Funds held in escrow under the terms of notes or bonds payable for purposes of paying future debt service costs $ 351,298 $ 206,989 $ 351,298 $ 206,989
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: 2019 2018 Weighted Average Number of Common Shares Used in Basic Loss Per Share 27,282,385 26,913,045 Effect of Dilutive Securities: Common Stock Warrants - - Convertible Preferred Stock - - Weighted Average Number of Common Shares and 27,282,385 26,913,045

Investments in Debt Securities

Investments in Debt Securities (Tables)	12 Months Ended
	Dec. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Schedule of Investments in Marketable Securities	At December 31, 2019 and 2018, the Company held investments in marketable securities that were classified as held-to-maturity and carried at amortized costs. Held-to-maturity securities consisted of the following: December 31, 2019 December 31, 2018 States and Municipalities $ 24,387 $ 162,106
Schedule of Contractual Maturities of Held-to-maturity Securities	Contractual maturities of held-to-maturity securities at December 31, 2019 are as follows: Net Carrying Amount Due in One Year or Less $ 24,387

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
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, 2019 and 2018 are as follows: December 31, 2019 December 31, 2018 Land $ 1,597,500 $ 1,597,500 Land Improvements 242,000 200,000 Buildings and Improvements 38,362,127 36,076,632 Furniture, Fixtures and Equipment 1,707,925 1,469,976 Construction in Progress 3,185,068 3,916,187 45,094,620 43,260,295 Less Accumulated Depreciation (7,140,033 ) (5,815,150 ) Less Impairment (1,560,000 ) (1,560,000 ) $ 36,394,587 $ 35,885,145 Depreciation Expense (excluding Intangible Assets) $ 1,324,883 $ 1,258,345 Cash Paid for Capital Expenditures $ 1,668,867 $ 763,258

Debt and Debt - Related Parti_2

Debt and Debt - Related Parties (Tables)	12 Months Ended
	Dec. 31, 2019
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, 2019 and 2018: 2019 2018 Senior Secured Promissory Notes $ 1,485,000 $ 1,485,000 Senior Unsecured Promissory Notes 300,000 300,000 Senior Secured Promissory Notes - Related Parties 875,000 875,000 Fixed-Rate Mortgage Loans 22,427,949 21,049,981 Variable-Rate Mortgage Loans 4,618,006 4,618,006 Line of Credit, Senior Secured 7,230,582 7,240,183 Other Debt, Subordinated Secured 1,386,000 1,386,000 Other Debt, Subordinated Secured – Related Parties 150,000 150,000 38,472,537 37,104,170 Premium, Unamortized Discount and Debt Issuance Costs (493,353 ) (507,829 ) $ 37,979,184 $ 36,596,341 As presented in the Consolidated Balance Sheets: Debt, Net $ 36,954,184 $ 35,571,341 Debt - Related Parties, Net $ 1,025,000 $ 1,025,000 $ 37,979,184 $ 36,596,341
Schedule of Weighted Average Assumptions	The value of the warrants issued to the note holders was calculated using the Black-Scholes pricing model using the following significant assumptions: December 31, 2018 Volatility 122% - 123 % Risk-free Interest Rate 2.76% - 2.94 % Exercise Price $ 0.50 Fair Value of Common Stock $ 0.30 - $0.35 Expected Life 2.9 – 3 years
Schedule of Mortgage Loan Debt	Mortgage loans for the periods presented consisted of the following: Stated Face Principal Outstanding at Interest Maturity Property Amount December 31, 2019 December 31, 2018 Rate Date Southern Hills Retirement Center Line of Credit (1)(2) $ 7,227,074 $ 7,230,582 $ 7,119,743 4.75% Fixed June 18, 2023 Eastman Nursing Home (1)(3) 3,570,000 3,451,593 3,561,461 5.50% Fixed October 26, 2021 Goodwill Nursing Home (1)(4) 4,268,878 4,286,237 4,390,082 4.75% Fixed April 12, 2025 Warrenton Nursing Home (5) 3,768,600 3,739,942 2,287,323 3.73% Fixed July 1, 2049 Edwards Redeemer Health & Rehab (6) 2,065,804 2,074,958 2,138,128 4.75% Fixed June 29, 2021 Glen Eagle Health & Rehab (7) 3,119,214 3,083,006 2,761,250 5.50% Fixed May 25, 2021 Glen Eagle Health & Rehab Line of Credit (1)(7) 400,000 - 120,440 6.50% Fixed September 30, 2019 Providence of Sparta Nursing Home (8) 3,039,300 2,923,013 2,975,337 3.88% Fixed November 1, 2047 Meadowview Healthcare Center (9) 3,000,000 2,869,200 2,936,400 6.00% Fixed October 30, 2022 GL Nursing Home (10) 5,000,000 4,618,006 4,618,006 Prime Plus 1.50%/ 5.75% Floor August 3, 2037 $ 34,276,537 $ 32,908,170 (1) Mortgage loans are non-recourse to the Company except for (i) the senior loan held by ServisFirst Bank on Meadowview (Ohio), (ii) the loans held by Colony Bank on Eastman and Glen Eagle, and (iii) the Southern Hills line of credit and Goodwill loan owed to Southern Bank (formerly First Commercial Bank). (2) On October 31, 2017, the Company, through its wholly-owned subsidiaries Southern Tulsa, LLC and Southern Tulsa TLC, LLC, as Co-Borrowers, consummated a new Line of Credit with Southern Bank (formerly First Commercial Bank) pursuant to a Promissory Note in the principal amount of $7,229,052 (the “Line of Credit”). Under the Line of Credit, the Company refinanced the prior mortgage on its skilled nursing facility in Tulsa for $1,546,801, funded open market and tender offer purchases of its Industrial Revenue Bonds covering the ALF and ILF as well as provided working capital for improvements to the ALF and ILF. As of December 31, 2019, a total of $7,230,582 was drawn under the Line of Credit, and as of December 31, 2018, a total of $7,119,743 was drawn under the Line of Credit. The interest rate on the Line of Credit increased from 5.25% to 5.75% effective April 28, 2019 and subsequently was changed to 4.75%. Monthly payments of interest began on November 30, 2017 and continue until the Promissory Note is paid in full on the Maturity Date. The Maturity Date was been extended multiple times in three month increments initially from April 30, 2018 to May 5, 2020, and subsequently to June 18, 2023 with a principal amount of $7,227,074. The Credit Note is secured by a First Mortgage and Assignment of Rents on Real Property for Southern Hills Rehabilitation Center, a Junior Lien and Assignment of Rents on Real Property for its Southern Hills Independent Living Facility location and a Junior Lien on Real Property for its Southern Hills Assisted Living Facility location. With the retirement of the Tulsa Industrial Authority Bonds effective November 1, 2018, Southern Bank (formerly First Commercial Bank) moved into a senior position on the ALF and ILF properties. (3) The loan at Eastman was renewed on November 26, 2018 with the maturity extended to October 26, 2021. (4) The maturity for the loan at Goodwill Nursing was extended to April 12, 2025 in June 2020. (5) The original loan was extended on January 19, 2019 to January 20, 2020 and the Company capitalized $8,885 in loan costs paid. The loan was subsequently refinanced in June 2019. The Company has incurred $156,671 in unamortized loan costs to refinance this debt with another lender. The refinance was treated as debt extinguishment, with a new maturity date of July 1, 2049 and an interest rate of 3.73%. For the year ended December 31, 2019, amortization expense related to loan costs of the prior loan totaled $8,885 and amortization expense related to loan costs for the new loan, which began in July 2019, totaled $2,176. (6) The maturity for the loan at Edwards Redeemer was extended to June 29, 2021 in June 2020. (7) Amortization expense related to loan costs of this loan totaled $874 for the year ended December 31, 2019. Amortizing payments began in January 2019. In June 2018 the Company converted the original note to a fixed note which qualified as debt extinguishment, unamortized debt discount on the original note was expensed as a loss on extinguishment of $27,794. In April 2018, the Company capitalized $22,800 in fees and interest and added it to principal. The Company is subject to financial covenants and customary affirmative and negative covenants, including compliance with the covenants of all other notes and bonds. As of December 31, 2019, the Company was not in compliance with some unrelated notes and bonds, which is considered to be a technical Event of Default as defined in the note agreement, but the Company believes that it is in good standing with the Lender. In October 2018 the Lender extended the Company a line of credit with a limit of $200,365 to provide working capital to scale operations at the facility. As of December 31, 2018 the Company had drawn $120,440 on the line. The line of credit was expanded in February 2019 to $400,000 with a maturity date of September 30, 2019. Prior to September 30, 2019, the Company had drawn $400,000 on the line which was subsequently merged into the amortizing note due May 25, 2021. (8) The senior debt and subordinated debt owed in relation to Providence of Sparta was refinanced into a single senior HUD note during 2017. Amortization expense related to loan costs totaled $4,984 for the year ended December 31, 2019. (9) Amortization expense related to loan costs of this loan totaled $9,303 for the year ended December 31, 2019. The Company is subject to financial covenants and customary affirmative and negative covenants, including compliance with the covenants of all other notes and bonds. As of December 31, 2019, the Company was not in compliance with some unrelated notes and bonds, which is considered to be a technical Event of Default as defined in the note agreement, but the Company believes that it is in good standing with the Lender. (10) The mortgage loan collateralized by the GL 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, 2019, 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. The Company is also delinquent in installment payments due under the mortgage. Remedies available to the lender in the event of a continuing Event of Default, at its option, include, but are not 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 been notified by the lender regarding the Events of Default. Guarantors under the mortgage loan include Christopher Brogdon. With our consent, Mr. Brogdon has assumed operations of the facility and is dealing with the lender.
Schedule of Other Debt	Other debt due at December 31, 2019 and 2018 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 Stated Maturity Property Amount December 31, 2019 December 31, 2018 Rate Date Goodwill Nursing Home $ 2,180,000 $ 1,536,000 $ 1,536,000 13% (1) December 31, 2019 (1) 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, the investors holding the subordinated debt executed an Agreement Among Lenders pursuant to which they (i) agreed to waive any and all equity ratchets and (ii) agreed to extend the maturity date of the subordinated debt to June 30, 2017. In exchange, Goodwill Hunting agreed to pay the investors an additional one-time premium equal to 5% of the principal amount of the individual note at such time as the note is repaid. Effective May 3, 2017, we entered into an Allonge and Modification Agreement with the Goodwill investors pursuant to which they agreed to (i) waive all accrued interest through December 31, 2017, (ii) reduce interest rate to 13% beginning January 1, 2018 and (iii) extend the maturity date of the notes to December 31, 2019. In exchange, the Company agreed that upon repayment of the notes, the investors would be entitled to a one-time premium payment in the amount of 15% of the principal balance of the notes. Of the $1,536,000 outstanding, $150,000 is owed to related parties. The Company has not repaid or renewed the note subsequent to December 31, 2019 and it is technically in default.
Schedule of Unsecured Notes and Notes Secured by All Assets	Our corporate debt at December 31, 2019 and December 31, 2018 includes unsecured notes and notes secured by all assets of the Company not serving as collateral for other notes. Principal Outstanding at Stated Series Face Amount December 31, December 31, Interest Maturity Date 10% Senior Secured Promissory Note (1) $ 25,000 $ 25,000 $ 125,000 10.0% Fixed December 31, 2018 10% Senior Unsecured Promissory Notes 300,000 300,000 300,000 10.0% Fixed October 31, 2020 11% Senior Secured Promissory Notes (1) 1,460,000 1,460,000 1,360,000 11.0% Fixed October 31, 2021 11% Senior Secured Promissory Notes- Related Party 875,000 875,000 875,000 11.0% Fixed October 31, 2021 $ 2,660,000 $ 2,660,000 (1) Any note or bond that is not in compliance with all financial and non-financial covenants is considered to have an immediate maturity, including those that require compliance with covenants on any and all other notes. The notes secured by the facilities at GL Nursing Home, Meadowview and Abbeville have such covenants which were in technical non-compliance at December 31, 2019, but the Company believes that its relationships with these lenders is good.
Schedule of Future Maturities of Notes Payable	Future maturities and principal payments of all notes and bonds payable listed above for the next five years and thereafter are as follows: Years 2020 $ 26,271,344 (1) 2021 5,803,431 2022 140,332 2023 145,757 2024 151,391 2025 and after 5,960,282 $ 38,472,537 (1) Any note or bond that is not in compliance with all financial and non-financial covenants is considered to have an immediate maturity, including those that require compliance with covenants on any and all other notes. The notes secured by the facilities at GL Nursing Home, Meadowview and Abbeville have such covenants which were in technical non-compliance at December 31, 2019, but the Company believes that its relationships with these lenders is good.

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Schedule of Restricted Stock Awards	The following table summarizes the restricted stock unit activity during the years ended December 31: 2019 2018 Outstanding Non-Vested Restricted Stock Units, Beginning 150,000 - Granted 636,363 962,500 Vested (711,363 ) (812,500 ) Outstanding Non-Vested Restricted Stock Units, Ending 75,000 150,000
Schedule of Common Stock Warrants Activity	Activity for the years ended December 31, 2019 and 2018 related to common stock warrants follows: 2019 2018 Number of Warrants Weighted Average Exercise Price Number of Warrants Weighted Average Exercise Price Beginning Balance 3,142,586 $ 0.60 2,269,596 $ 0.80 Issued - - 2,346,000 0.27 Cancelled - - (1,075,000 ) 0.75 Expired (544,456 ) 0.88 (398,010 ) 0.68 Ending Balance 2,598,130 $ 0.54 3,142,586 $ 0.60

Facility Leases (Tables)

Facility Leases (Tables)	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Schedule of Leasing Arrangements	The following table summarizes our leasing arrangements related to the Company’s healthcare facilities: Facility Monthly Lease (1) Lease Expiration Renewal Option, if any Eastman (2) $ 60,000 October 31, 2022 None Warrenton $ 55,724 June 30, 2026 Term may be extended for one additional ten-year term. Goodwill (3) $ 48,125 February 1, 2027 Term may be extended for one additional five-year term. Edwards Redeemer (4) $ 48,728 October 31, 2022 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 (5) $ - September 30, 2023 Term may be extended for one additional five-year term. GL Nursing (6) $ - - None Glen Eagle (7) $ - - None Southern Hills SNF (8) $ - - Term may be extended for two additional five-year terms. Southern Hills ALF (9) $ - - None Southern Hills ILF (10) $ - - None (1) Monthly lease income reflects rent income on a straight-line basis over, where applicable, the term of each lease. (2) On October 18, 2019, the Company terminated the lease at its Eastman property. A Receivership was appointed to assume the operations of the facility. The Company has not included rental revenues in its future forecasts and will not until rents are paid consistently for this facility. (3) In January 2016, the Goodwill facility was closed by Georgia regulators and all residents were removed. We subsequently entered into a ten-year operating lease covering Goodwill. After investing approximately $2.0 million in capital improvements in the property, the lease operator obtained all regulatory approvals and began admitting patients in December 2016. The lease became effective on February 1, 2017, and the facility began generating rental revenue thereafter. (4) Cadence informed the Company that it intended to close the Edwards Redeemer facility due to unprofitable operations. In violation of the operating lease, Cadence began moving patients from the facility and, as of October 18, 2019, all patients had been removed. In response to our Petition, on October 17, 2019, the District Court of Oklahoma County, State of Oklahoma issued a Temporary Order Appointing Receiver (the “Order”) pursuant to a Motion to Appoint Receiver filed by Edwards Redeemer Property Holdings, LLC (“Edwards Property”), a wholly-owned subsidiary of the Company, with respect as a skilled nursing facility. The Order was issued due to the violations by Cadence of the business-preservation obligations contained in the lease between Edwards Property and the Operator. The Company will allow Edwards Redeemer to remain closed for the purpose of undertaking extensive renovations to the facility. The renovations are expected to take up to 12 months. (5) The lease was generating $33,000 in monthly gross rent; however, the operator experienced adverse results in late 2017 and throughout 2018. In April 2018 the Company recognized a bad debt expense of $56,000 related to rent receivables previously booked in 2018 at the Meadowview facility. Effective December 1, 2018, the Company completed the operations transfer to an affiliate of Infinity Health Interests, LLC (“Infinity”). The lease is structured with a lower base rent component than the prior operator but also includes occupancy-based escalators that will better align facility operations with future rental payments. The Company did not receive any cash rent for the facility in 2019 and has not recorded any rental revenues or receivables for this facility. The Company has not included rental revenues in its future forecasts and will not until rents are paid consistently for this facility. (6) Effective January 1, 2016, the GL Nursing 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. The lease term was to commence at the end of a straddle period. During the straddle period, the Company made working capital advances to enable the operator to cover cash flow deficits resulting from initial operations of the facility. Prior to the end of the straddle period, the lease operator informed the Company that it would vacate the facility. An entity affiliated with Mr. Brogdon, who is a guarantor of the mortgage, assumed operations of the facility in March 2018 under an OTA. We do not expect the facility to generate any future revenue for the Company. (7) The Company entered into a management agreement with Cadence Healthcare Solutions to operate Glen Eagle after expending approximately $1.0 million in capital improvements. The facility passed its licensure survey and began admitting patients in June 2018. Effective October 12, 2018, the facility gained its certification and started collecting revenues from Medicare and Medicaid in April 2019. On October 17, 2019, the Company terminated its management with Cadence Healthcare Solutions and is currently operating the building independently. (8) 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. In October 2017, the Receiver engaged a new manager for the facility at the request of the Company. In May 2019 the lease expired, and in July 2019 the facility was leased to Southern Hills Rehab Center LLC, a wholly owned subsidiary of the Company, to conduct operations. The approval of the transfer of the Certificates of Need and appropriate licenses to operate the facility was granted on December 1, 2019.The Company is currently operating the building independently. (9) The Company plans to operate the Southern Hills ALF independently once construction is complete and a state license is secured. (10) The Company has been operating the Southern Hills Independent Living Facility (ILF) directly since September 2019. The facility does not provide healthcare services. It consists of private one- and two-bedroom units leased separately to individual tenants.
Schedule of Future Cash Payments for Rent 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 Abbeville, Edwards Redeemer, Southern Tulsa SNF and Southern Tulsa ALF and ILF due to properties being independently operated, and GL Nursing): Years 2020 $ 1,732,632 2021 1,764,942 2022 1,796,400 2023 1,828,480 2024 1,860,867 2025 and Thereafter 3,223,628 $ 12,206,949

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
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: 2019 2018 Statutory Federal Income Tax Rate 21 % 21 % Warrant Liability 21 21 Effect of Valuation Allowance on Deferred Tax Assets (21 ) (21 ) - % - %
Schedule of Deferred Tax Assets	The components of deferred tax assets as of December 31 are as follows: 2019 2018 Deferred Tax Assets: Net Operating Loss Carryforwards $ 2,742,283 $ 2,730,949 Capital Loss Carryforward - - Impairment Loss on Long Term Assets 327,600 327,600 Goodwill Impairment 595,154 595,154 Stock Based Compensation 428,408 369,590 Acquisition Costs 124,304 111,099 Other 254,832 147,552 4,472,581 4,281,944 Deferred Tax Liabilities: Bargain Purchase Gain (1,020,000 ) (1,020,000 ) Property and Equipment (352,701 ) (313,848 ) Other (107,944 ) (26,709 ) (1,480,645 ) (1,360,557 ) Valuation Allowance (2,991,936 ) (2,921,387 ) Net Deferred Tax Asset $ - $ -

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2019
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, 2019 and 2018 are summarized below: Fair Value Measurement Total Level 1 Level 2 Level 3 Investment in Debt Securities 24,387 24,387 - - Fair Value at December 31, 2019 $ 24,387 $ 24,387 $ - $ - Warrant Liability $ 2,785 $ - $ - $ 2,785 Investment in Debt Securities 162,106 162,106 - - Fair Value at December 31, 2018 $ 164,891 $ 162,106 $ - $ 2,785
Schedule of 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: 2019 2018 Beginning Balance January 1 $ 2,785 $ 95,371 Change in Fair Value of Warrant Liability (2,785 ) (92,586 ) Ending Balance, December 31 $ - $ 2,785
Schedule of Fair Value Measurements, Valuation Techniques	The significant assumptions used in the Black-Scholes option pricing model as of December 31, 2019 and 2018 include the following: December 31, 2019 December 31, 2018 Volatility - % 63.58% - 91.93 % Risk-free Interest Rate - % 2.36% - 2.59 % Exercise Price $ - $ 0.75 - $1.37 Fair Value of Common Stock $ - $ 0.33 Expected Life - 0.45 – 0.99 years

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Assets Acquired and Liabilities Assumed	The following table summarizes the consideration paid and the amounts of the assets acquired and liabilities assumed recognized at the acquisition date. Consideration Write-off of note receivable from the Receiver $ 750,000 Cash (to be paid subsequent to December 31, 2019 in equal monthly installments of $8,000 over 22 months) 176,000 Cash (paid in advance) 24,000 Total consideration 950,000 Recognized amounts of identifiable assets acquired and liabilities assumed Cash and Cash Equivalents 39,831 Accounts Receivable 740,742 Property and Equipment 165,458 Prepaid Expenses and Other 710 Intangible Assets 42,185 Accounts Payable and Accrued Liabilities (418,405 ) Total identifiable net assets 570,521 Goodwill $ 379,479 Acquisition-related costs (included in the Company’s consolidated statement of operations for the year ended December 31, 2019) $ 62,882
Schedule of Pro Forma Revenue	The amounts of SHR’s revenue and earnings included in the Company’s consolidated statement of operations for the year ended December 31, 2019, and the revenue and earnings of the combined entity had the acquisition date been January 1, 2018 are as follows: Revenue Net Income (Loss) Actual from December 1, 2019 to December 31, 2019 $ 526,787 $ (6,275 ) 2019 supplemental pro forma from January 1, 2019 to December 31, 2019 13,005,638 (529,990 ) 2018 supplemental pro forma from January 1, 2018 to December 31, 2018 10,245,589 (1,450,934 )

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Statements of Operations Items for the Year Ended December 31, 2019 December 31, 2018 Real Estate Healthcare Services Consolidated Real Estate Services Healthcare Services Consolidated Rental Revenue $ 3,267,644 $ - $ 3,267,644 $ 3,507,366 $ - $ 3,507,366 Healthcare Revenue - 3,662,344 3,662,344 - 116,025 116,025 Total Revenue 3,267,644 3,662,344 6,929,988 3,507,366 116,025 3,623,391 Expenses General and Administrative 820,822 477,771 1,298,593 946,039 232,081 1,178,120 Property Taxes, Insurance and Other Operating 203,854 2,556,373 2,760,227 199,070 591,884 790,954 Provision for bad debt 152,224 3,609 155,833 56,000 - 56,000 Acquisition Costs 24,073 38,809 62,882 - - - Depreciation 1,197,402 154,408 1,351,810 1,150,445 107,900 1,258,345 Total Expenses 2,398,375 3,230,970 5,629,345 2,351,554 931,865 3,283,419 Income (Loss) from Operations 869,269 431,374 1,300,643 1,155,812 (815,840 ) 339,972 Other (Income) Expense Gain on Warrant Liability (2,785 ) - (2,785 ) (92,586 ) - (92,586 ) (Gain) Loss on Extinguishment of Debt - - - 631,860 27,794 659,654 Gain on Sale of Investments (1,069 ) - (1,069 ) (193,053 ) - (193,053 ) Gain on Proceeds from Insurance Claim (158,161 ) - (158,161 ) (134,941 ) - (134,941 ) Loss on write-off of note receivable 250,000 - 250,000 Interest Income (56,012 ) - (56,012 ) (29,983 ) - (29,983 ) Interest Expense 1,959,853 176,848 2,136,701 1,980,753 157,134 2,137,887 Total Other (Income) Expense 1,991,826 176,848 2,168,674 2,162,050 184,928 2,346,978 Net Income (Loss) (1,122,557 ) 254,526 (868,031 ) (1,006,238 ) (1,000,768 ) (2,007,006 ) Net Loss Attributable to Noncontrolling Interests 6,417 - 6,417 14,843 - 14,843 Net Income (Loss) Attributable to Global Healthcare REIT, Inc. $ (1,116,140 ) $ 254,526 $ (861,614 ) $ (991,395 ) $ (1,000,768 ) $ (1,992,163

Organization and Summary of S_4

Organization and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Cash, FDIC insured amount	$ 250,000
Excess of FDIC insured amount	108,356	$ 741,197
Deferred loan costs	8,885	43,680
Deferred Loan Amortization Expense	163,279	155,011
impairment of goodwill
Fair value of intangible assets	42,185
Depreciation expenses	1,351,810	1,258,345
Net intangible assets	15,258
Prepaid Expenses and Other	553,272	665,307
Increase in straight line rent adjustment	112,035	127,184
Deferred lease incentives
Warrant outstanding	2,598,130	3,142,586
Number of warrants converted into common stock	2,598,130	3,142,586
Series A Preferred Stock [Member]
Preferred stock, shares outstanding	200,500	200,500
Conversion of preferred stock into common stock	200,500	200,500
Series D Preferred Stock [Member]
Preferred stock, shares outstanding	375,000	375,000
Conversion of preferred stock into common stock	375,000	375,000

Organization and Summary of S_5

Organization and Summary of Significant Accounting Policies - Schedule of Restricted Cash and Cash Equivalents (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
Funds held in escrow under the terms of notes or bonds payable for purposes of paying future debt service costs	$ 351,298	$ 206,989
Restricted Cash	$ 351,298	$ 206,989

Organization and Summary of S_6

Organization and Summary of Significant Accounting Policies - Schedule of Property and Equipment, Estimated Useful Lives (Details)	12 Months Ended
	Dec. 31, 2019
Land Improvements [Member]
Property, Plant and Equipment, Useful Life	15 years
Buildings 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 S_7

Organization and Summary of Significant Accounting Policies - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
Weighted Average Number of Common Shares Used in Basic Loss Per Share	27,282,385	26,913,045
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	27,282,385	26,913,045

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net income (Loss)	$ (868,031)	$ (2,007,006)
Accumulated deficit	$ (11,962,220)	$ (11,070,606)

Investments in Debt Securitie_2

Investments in Debt Securities (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Investments, Debt and Equity Securities [Abstract]
Proceeds from sale of debt securities	$ 151,141	$ 274,416
Gain on sale of investments	1,069	$ 193,053
Purchase of investments in debt securities	$ 12,353

Investments in Debt Securitie_3

Investments in Debt Securities - Schedule of Investments in Marketable Securities (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Investments in marketable securities	$ 24,387	$ 162,106
State and Municipal [Member]
Investments in marketable securities	$ 24,387	$ 162,106

Investments in Debt Securitie_4

Investments in Debt Securities - Schedule of Contractual Maturities of Held-to-maturity Securities (Details)	Dec. 31, 2019USD ($)
Investments, Debt and Equity Securities [Abstract]
Due in One Year or Less	$ 24,387

Property and Equipment (Details

Property and Equipment (Details Narrative)	Oct. 12, 2018USD ($)
Revolving Credit Facility [Member] | Abbeville Facility [Member]
Renovation cost	$ 1,000,000

Property and Equipment - Schedu

Property and Equipment - Schedule of Property Plant and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Property and Equipment, Gross	$ 45,094,620	$ 43,260,295
Less Accumulated Depreciation	(7,140,033)	(5,815,150)
Less Impairment	(1,560,000)	(1,560,000)
Property and Equipment, Net	36,394,587	35,885,145
Depreciation Expense (excluding Intangible Assets)	1,351,810	1,258,345
Cash Paid for Capital Expenditures	1,668,867	763,258
Land [Member]
Property and Equipment, Gross	1,597,500	1,597,500
Land Improvements [Member]
Property and Equipment, Gross	242,000	200,000
Buildings and Improvements [Member]
Property and Equipment, Gross	38,362,127	36,076,632
Furniture, Fixtures and Equipment [Member]
Property and Equipment, Gross	1,707,925	1,469,976
Construction in Progress [Member]
Property and Equipment, Gross	$ 3,185,068	$ 3,916,187

Notes Receivable (Details Narra

Notes Receivable (Details Narrative) - USD ($)	Nov. 30, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2016	Aug. 06, 2019	May 10, 2016
Bad debt expense		$ 155,833	$ 56,000
Accounts receivable line of credit		$ 1,188,100	$ 166,696
F&M Bank [Member]
Investments					$ 750,000
Debt instrument, interest rate			6.75%
F&M Bank [Member] | Prime Rate [Member]
Debt instrument, interest rate			2.00%
Southern Hills SNF [Member]
Investments					694,609
Receivership Estate of Healthcare Management of Oklahoma, LLC [Member]
Investments					$ 55,391
Healthcare Management of Oklahoma, LLC [Member]
Line of credit facility, maximum borrowing capacity				$ 150,000		$ 250,000
Bad debt expense				$ 150,000
Short term loan	$ 84,000
Debt instrument, maturity date		Feb. 7, 2018
Infinity Health Interests, LLC [Member]
Bad debt expense		$ 250,000
Accounts receivable line of credit		250,000
Loan amount, lent		250,000	$ 106,334
Additional loan outstanding		$ 143,666

Debt and Debt - Related Parti_3

Debt and Debt - Related Parties (Details Narrative) - USD ($)		Jan. 28, 2020	Nov. 01, 2018	Jan. 31, 2020	Oct. 31, 2018	Dec. 31, 2017	Oct. 31, 2017	Jul. 11, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2016
Warrants to purchase common stock									2,598,130	3,142,586
Debt outstanding amount									$ 2,660,000	$ 2,660,000
Repayment of secured debt									538,534	465,704
Fair value of warrants										207,025
Gain on extinguishment of debt										659,654
Debt instrument, unamortized discount									493,353	507,829
Amortization expense									163,279	155,011
Proceeds from the issuance of debt									$ 1,801,718	$ 2,053,384
Warrant [Member]
Warrants to purchase common stock									2,598,130	3,142,586
Warrant [Member] | Subsequent Event [Member]
Warrants to purchase common stock		100,000		160,000
Warrants exercise price		$ 0.50		$ 0.50
Warrant maturity date		Oct. 31, 2021		Oct. 31, 2021
Notes and Warrants [Member]
Debt instrument, interest rate										10.00%
Debt instrument, maturity date					Oct. 31, 2021					Oct. 31, 2021
Warrants to purchase common stock					111,000
Proceeds from private offering					$ 1,160,000
Proceed from private offering, net					1,092,400
Placement agent fees					67,600
Fair value of warrants					$ 21,453
Aggregate exchangeable units, value										$ 1,075,000
Related Parties [Member] | Notes and Warrants [Member]
Aggregate exchangeable units, value										875,000
Senior Secured Promissory Notes [Member]
Debt instrument, interest rate					11.00%		10.00%		10.00%		10.00%
Senior secured promissory notes issued							$ 300,000				$ 600,000
Debt instrument, maturity date											Jan. 13, 2018
Warrants to purchase common stock											600,000
Warrants exercise price					$ 0.50		$ 0.75				$ 0.75
Warrants description					One Warrant for each $1.00 in principal amount of Note exercisable for three years to purchase a share of Common Stock at an exercise price of $0.50 per share.		For every $1.00 in principal amount of note, investors got one warrant exercisable for one year to purchase an additional share of common stock at an exercise price of $.75 per share. The warrants have a cashless exercise provision.
Repayment of secured debt									$ 125,000
Debt instrument maturity date, description					Due in three years (October 31, 2021).		October, 2020.
Debt term					3 years
Senior Secured Promissory Notes [Member] | Southern Hills Retirement Center [Member]
Gain on extinguishment of debt			$ 383,514
Proceeds from issuance of notes payable			4,560,010
Value of bonds			$ 559,158
Senior Secured Promissory Notes [Member] | Tulsa County Industrial Authority [Member]
Gain on extinguishment of debt										98,521
Proceeds from issuance of notes payable										608,000
Value of bonds										$ 509,479
Senior Secured Promissory Notes [Member] | Subsequent Event [Member]
Notes exchanged				$ 100,000
Notes payable				$ 25,000
Senior Secured Promissory Notes [Member] | Warrant [Member]
Warrants to purchase common stock										1,160,000
Notes payable									184,013
Fair value of warrants										$ 207,025
Aggregate exchangeable units, value										1,075,000
Gain on extinguishment of debt										248,346
Debt instrument, unamortized discount									111,236
Amortization expense									$ 72,777	93,138
Senior Secured Promissory Notes [Member] | Director [Member]
Senior secured promissory notes issued											$ 450,000
Senior Secured Promissory Notes [Member]
Senior secured promissory notes issued						$ 600,000				$ 225,000
Debt instrument, maturity date						Dec. 31, 2018
Warrants exercise price										$ 0.75
Debt outstanding amount						$ 1,200,000				$ 225,000
Warrant maturity date										Dec. 31, 2018
Warrants description										For every $1.00 in principal amount of note, investors got one warrant exercisable for one year to purchase an additional share of common stock at an exercise price of $.75 per share.
Senior Secured Promissory Notes [Member] | Warrant [Member]
Senior secured promissory notes issued										$ 225,000
Warrants to purchase common stock										1,200,000
Warrant maturity date										Dec. 31, 2018
Senior Secured Promissory Notes [Member] | Related Parties [Member]
Senior secured promissory notes issued						$ 425,000				$ 125,000
10% Notes [Member] | Notes and Warrants [Member] | Subsequent Event [Member]
Debt instrument, interest rate				10.00%
Debt instrument, maturity date				Oct. 31, 2021
Notes exchanged				$ 100,000
Notes payable				$ 25,000
11% Senior Secured Promissory Note [Member]
Debt instrument, interest rate									11.00%
Debt instrument, maturity date	[1]								Oct. 31, 2021
Debt outstanding amount	[1]								$ 1,460,000	1,360,000
11% Senior Secured Promissory Note [Member] | Notes and Warrants [Member] | Subsequent Event [Member]
Debt instrument, interest rate				11.00%				11.00%
Senior secured promissory notes issued								$ 160,000
Debt instrument maturity date, description								Due in 2021.
10% Senior Secured Promissory Note [Member]
Debt instrument, interest rate									10.00%
Debt instrument, maturity date	[1]								Dec. 31, 2018
Debt outstanding amount	[1]								$ 25,000	$ 125,000
Repayment of secured debt									25,000
Notes exchanged									$ 100,000
10% Senior Secured Promissory Note [Member] | Subsequent Event [Member]
Debt instrument, interest rate		10.00%
Debt instrument, maturity date		Dec. 31, 2018
[1]	Any note or bond that is not in compliance with all financial and non-financial covenants is considered to have an immediate maturity, including those that require compliance with covenants on any and all other notes. The notes secured by the facilities at GL Nursing Home, Meadowview and Abbeville have such covenants which were in technical non-compliance at December 31, 2019, but the Company believes that its relationships with these lenders is good.

Debt and Debt - Related Parti_4

Debt and Debt - Related Parties - Schedule of Debt Instruments (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Debt instrument, gross	$ 38,472,537	$ 37,104,170
Premium, Unamortized Discount and Debt Issuance Costs	(493,353)	(507,829)
Debt instrument, net of discount	37,979,184	36,596,341
Debt, Net	36,954,184	35,571,341
Debt - Related Parties, Net	1,025,000	1,025,000
Debt, total	37,979,184	36,596,341
Senior Secured Promissory Notes [Member]
Debt instrument, gross	1,485,000	1,485,000
Senior Unsecured Promissory Notes [Member]
Debt instrument, gross	300,000	300,000
Senior Secured Promissory Notes - Related Parties [Member]
Debt instrument, gross	875,000	875,000
Fixed-Rate Mortgage Loans [Member]
Debt instrument, gross	22,427,949	21,049,981
Variable-Rate Mortgage Loans [Member]
Debt instrument, gross	4,618,006	4,618,006
Line of Credit, Senior Secured [Member]
Debt instrument, gross	7,230,582	7,240,183
Other Debt, Subordinated Secured [Member]
Debt instrument, gross	1,386,000	1,386,000
Other Debt, Subordinated Secured - Related Parties [Member]
Debt instrument, gross	$ 150,000	$ 150,000

Debt and Debt - Related Parti_5

Debt and Debt - Related Parties - Schedule of Weighted Average Assumptions (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018NumberInteger
Volatility [Member] | Minimum [Member] | Senior Secured Notes [Member]
Fair value measurement input		122
Volatility [Member] | Maximum [Member] | Senior Secured Notes [Member]
Fair value measurement input		123
Risk-Free Interest Rate [Member] | Minimum [Member] | Senior Secured Notes [Member]
Fair value measurement input		2.76
Risk-Free Interest Rate [Member] | Maximum [Member] | Senior Secured Notes [Member]
Fair value measurement input		2.94
Exercise Price [Member] | Senior Secured Notes [Member]
Fair value measurement input		0.50
Fair Value of Common Stock [Member] | Minimum [Member] | Senior Secured Notes [Member]
Fair value measurement input | Number		0.30
Fair Value of Common Stock [Member] | Maximum [Member] | Senior Secured Notes [Member]
Fair value measurement input | Number		0.35
Expected Life [Member]
Fair value measurements valuation techniques, term	0 days
Expected Life [Member] | Minimum [Member]
Fair value measurements valuation techniques, term		5 months 12 days
Expected Life [Member] | Minimum [Member] | Senior Secured Notes [Member]
Fair value measurements valuation techniques, term		2 years 10 months 25 days
Expected Life [Member] | Maximum [Member]
Fair value measurements valuation techniques, term		11 months 26 days
Expected Life [Member] | Maximum [Member] | Senior Secured Notes [Member]
Fair value measurements valuation techniques, term		3 years

Debt and Debt - Related Parti_6

Debt and Debt - Related Parties - Schedule of Mortgage Loan Debt (Details) - USD ($)		Sep. 30, 2019	Feb. 28, 2019	Dec. 31, 2019	Dec. 31, 2018
Long-term Debt, Gross				$ 2,660,000	$ 2,660,000
Mortgage Loans [Member]
Long-term Debt, Gross				34,276,537	32,908,170
Southern Hills Retirement Center Line of Credit [Member] | Mortgage Loans [Member]
Face Amount	[1],[2]			7,227,074
Long-term Debt, Gross	[1],[2]			$ 7,230,582	7,119,743
Stated Interest Rate	[1],[2]			4.75% Fixed
Maturity date	[1],[2]			Jun. 18, 2023
Eastman Nursing Home [Member] | Mortgage Loans [Member]
Face Amount	[1],[3]			$ 3,570,000
Long-term Debt, Gross	[1],[3]			$ 3,451,593	3,561,461
Stated Interest Rate	[1],[3]			5.50% Fixed
Maturity date	[1],[3]			Oct. 26, 2021
Goodwill Nursing Home [Member] | Mortgage Loans [Member]
Face Amount	[1],[4]			$ 4,268,878
Long-term Debt, Gross	[1],[4]			$ 4,286,237	4,390,082
Stated Interest Rate	[1],[4]			4.75% Fixed
Maturity date	[1],[4]			Apr. 12, 2025
Warrenton Nursing Home [Member] | Mortgage Loans [Member]
Face Amount	[5]			$ 3,768,600
Long-term Debt, Gross	[5]			$ 3,739,942	2,287,323
Stated Interest Rate	[5]			3.73% Fixed
Maturity date	[5]			Jul. 1, 2049
Edwards Redeemer Health & Rehab [Member] | Mortgage Loans [Member]
Face Amount	[6]			$ 2,065,804
Long-term Debt, Gross	[6]			$ 2,074,958	2,138,128
Stated Interest Rate	[6]			4.75% Fixed
Maturity date	[6]			Jun. 29, 2021
Glen Eagle Health & Rehab [Member]
Maturity date		May 25, 2021	Sep. 30, 2019
Glen Eagle Health & Rehab [Member] | Mortgage Loans [Member]
Face Amount	[7]			$ 3,119,214
Long-term Debt, Gross	[7]			$ 3,083,006	2,761,250
Stated Interest Rate	[7]			5.50% Fixed
Maturity date	[7]			May 25, 2021
Glen Eagle Health & Rehab Line of Credit [Member] | Mortgage Loans [Member]
Face Amount	[1],[7]			$ 400,000
Long-term Debt, Gross	[1],[7]				120,440
Stated Interest Rate	[1],[7]			6.50% Fixed
Maturity date	[1],[7]			Sep. 30, 2019
Providence of Sparta Nursing Home [Member] | Mortgage Loans [Member]
Face Amount	[8]			$ 3,039,300
Long-term Debt, Gross	[8]			$ 2,923,013	2,975,337
Stated Interest Rate	[8]			3.88% Fixed
Maturity date	[8]			Nov. 1, 2047
Meadowview Healthcare Center [Member] | Mortgage Loans [Member]
Face Amount	[9]			$ 3,000,000
Long-term Debt, Gross	[9]			$ 2,869,200	2,936,400
Stated Interest Rate	[9]			6.00% Fixed
Maturity date	[9]			Oct. 30, 2022
GL Nursing Home [Member] | Mortgage Loans [Member]
Face Amount	[10]			$ 5,000,000
Long-term Debt, Gross	[10]			$ 4,618,006	$ 4,618,006
Stated Interest Rate	[10]			Prime Plus 1.50%/ 5.75% Floor
Maturity date	[10]			Aug. 3, 2037
[1]	Mortgage loans are non-recourse to the Company except for (i) the senior loan held by ServisFirst Bank on Meadowview (Ohio), (ii) the loans held by Colony Bank on Eastman and Glen Eagle, and (iii) the Southern Hills line of credit and Goodwill loan owed to Southern Bank (formerly First Commercial Bank).
[2]	On October 31, 2017, the Company, through its wholly-owned subsidiaries Southern Tulsa, LLC and Southern Tulsa TLC, LLC, as Co-Borrowers, consummated a new Line of Credit with Southern Bank (formerly First Commercial Bank) pursuant to a Promissory Note in the principal amount of $7,229,052 (the "Line of Credit"). Under the Line of Credit, the Company refinanced the prior mortgage on its skilled nursing facility in Tulsa for $1,546,801, funded open market and tender offer purchases of its Industrial Revenue Bonds covering the ALF and ILF as well as provided working capital for improvements to the ALF and ILF. As of December 31, 2019, a total of $7,230,582 was drawn under the Line of Credit, and as of December 31, 2018, a total of $7,119,743 was drawn under the Line of Credit. The interest rate on the Line of Credit increased from 5.25% to 5.75% effective April 28, 2019 and subsequently was changed to 4.75%. Monthly payments of interest began on November 30, 2017 and continue until the Promissory Note is paid in full on the Maturity Date. The Maturity Date was been extended multiple times in three month increments initially from April 30, 2018 to May 5, 2020, and subsequently to June 18, 2023 with a principal amount of $7,227,074. The Credit Note is secured by a First Mortgage and Assignment of Rents on Real Property for Southern Hills Rehabilitation Center, a Junior Lien and Assignment of Rents on Real Property for its Southern Hills Independent Living Facility location and a Junior Lien on Real Property for its Southern Hills Assisted Living Facility location. With the retirement of the Tulsa Industrial Authority Bonds effective November 1, 2018, Southern Bank (formerly First Commercial Bank) moved into a senior position on the ALF and ILF properties.
[3]	The loan at Eastman was renewed on November 26, 2018 with the maturity extended to October 26, 2021.
[4]	The maturity for the loan at Goodwill Nursing was extended to April 12, 2025 in June 2020.
[5]	The original loan was extended on January 19, 2019 to January 20, 2020 and the Company capitalized $8,885 in loan costs paid. The loan was subsequently refinanced in June 2019. The Company has incurred $156,671 in unamortized loan costs to refinance this debt with another lender. The refinance was treated as debt extinguishment, with a new maturity date of July 1, 2049 and an interest rate of 3.73%. For the year ended December 31, 2019, amortization expense related to loan costs of the prior loan totaled $8,885 and amortization expense related to loan costs for the new loan, which began in July 2019, totaled $2,176.
[6]	The maturity for the loan at Edwards Redeemer was extended to June 29, 2021 in June 2020.
[7]	Amortization expense related to loan costs of this loan totaled $874 for the year ended December 31, 2019. Amortizing payments began in January 2019. In June 2018 the Company converted the original note to a fixed note which qualified as debt extinguishment, unamortized debt discount on the original note was expensed as a loss on extinguishment of $27,794. In April 2018, the Company capitalized $22,800 in fees and interest and added it to principal. The Company is subject to financial covenants and customary affirmative and negative covenants, including compliance with the covenants of all other notes and bonds. As of December 31, 2019, the Company was not in compliance with some unrelated notes and bonds, which is considered to be a technical Event of Default as defined in the note agreement, but the Company believes that it is in good standing with the Lender. In October 2018 the Lender extended the Company a line of credit with a limit of $200,365 to provide working capital to scale operations at the facility. As of December 31, 2018 the Company had drawn $120,440 on the line. The line of credit was expanded in February 2019 to $400,000 with a maturity date of September 30, 2019. Prior to September 30, 2019, the Company had drawn $400,000 on the line which was subsequently merged into the amortizing note due May 25, 2021.
[8]	The senior debt and subordinated debt owed in relation to Providence of Sparta was refinanced into a single senior HUD note during 2017. Amortization expense related to loan costs totaled $4,984 for the year ended December 31, 2019.
[9]	Amortization expense related to loan costs of this loan totaled $9,303 for the year ended December 31, 2019. The Company is subject to financial covenants and customary affirmative and negative covenants, including compliance with the covenants of all other notes and bonds. As of December 31, 2019, the Company was not in compliance with some unrelated notes and bonds, which is considered to be a technical Event of Default as defined in the note agreement, but the Company believes that it is in good standing with the Lender.
[10]	The mortgage loan collateralized by the GL 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, 2019, 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. The Company is also delinquent in installment payments due under the mortgage. Remedies available to the lender in the event of a continuing Event of Default, at its option, include, but are not 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 been notified by the lender regarding the Events of Default. Guarantors under the mortgage loan include Christopher Brogdon. With our consent, Mr. Brogdon has assumed operations of the facility and is dealing with the lender.

Debt and Debt - Related Parti_7

Debt and Debt - Related Parties - Schedule of Mortgage Loan Debt (Details) (Parenthetical) - USD ($)	Sep. 30, 2019	Feb. 28, 2019	Apr. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Apr. 28, 2019	Oct. 31, 2018	Oct. 31, 2017
Gain on extinguishment of debt					$ 659,654
Warrenton Nursing Home [Member]
Debt instrument, interest rate				3.73%
Amortization expense related to loan costs				$ 2,176
Unamortized loan costs				156,671
Warrenton Nursing Home [Member] | January 19, 2019 to January 20, 2020 [Member]
Amortization expense related to loan costs				$ 8,885
Maturity date description				The refinance was treated as debt extinguishment, with a new maturity date of July 1, 2049
Glen Eagle Health & Rehab [Member]
Line of credit		$ 400,000					$ 200,365
Amortization expense related to loan costs				$ 874
Gain on extinguishment of debt				27,794
Capitalized fees and interest			$ 22,800
Line of credit	$ 400,000			400,000	120,440
Debt Instrument, maturity date	May 25, 2021	Sep. 30, 2019
Providence of Sparta Nursing Home [Member]
Amortization expense related to loan costs				4,984
Meadowview Healthcare Center [Member]
Amortization expense related to loan costs				$ 9,303
GL Nursing Home [Member]
Mortgage loan description				The mortgage loan collateralized by the GL 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.
USDA guaranteed rate				80.00%
Annual renewal fee payable				25.00%
Southern Tulsa, LLC [Member]
Debt instrument, face amount								$ 7,229,052
Line of credit								$ 1,546,801
Amount drawn under the line of credit				$ 7,230,582	$ 7,119,743
Debt instrument, interest rate					4.75%
Southern Tulsa, LLC [Member] | Minimum [Member]
Debt instrument, interest rate						5.25%
Southern Tulsa, LLC [Member] | Maximum [Member]
Debt instrument, interest rate						5.75%

Debt and Debt - Related Parti_8

Debt and Debt - Related Parties - Schedule of Other Debt (Details) - USD ($)		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018
Long-term Debt, Gross		$ 2,660,000	$ 2,660,000
Goodwill Nursing Home [Member] | Other Debt [Member]
Face Amount		2,180,000
Long-term Debt, Gross		$ 1,536,000	$ 1,536,000
Stated Interest Rate	[1]	13% Fixed
Maturity date		Dec. 31, 2019
[1]	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, the investors holding the subordinated debt executed an Agreement Among Lenders pursuant to which they (i) agreed to waive any and all equity ratchets and (ii) agreed to extend the maturity date of the subordinated debt to June 30, 2017. In exchange, Goodwill Hunting agreed to pay the investors an additional one-time premium equal to 5% of the principal amount of the individual note at such time as the note is repaid. Effective May 3, 2017, we entered into an Allonge and Modification Agreement with the Goodwill investors pursuant to which they agreed to (i) waive all accrued interest through December 31, 2017, (ii) reduce interest rate to 13% beginning January 1, 2018 and (iii) extend the maturity date of the notes to December 31, 2019. In exchange, the Company agreed that upon repayment of the notes, the investors would be entitled to a one-time premium payment in the amount of 15% of the principal balance of the notes. Of the $1,536,000 outstanding, $150,000 is owed to related parties. The Company has not repaid or renewed the note subsequent to December 31, 2019 and it is technically in default.

Debt and Debt - Related Parti_9

Debt and Debt - Related Parties - Schedule of Other Debt (Details) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Due to related parties	$ 1,025,000	$ 1,025,000
Goodwill Nursing Home [Member] | Other Debt [Member]
Debt description	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, the investors holding the subordinated debt executed an Agreement Among Lenders pursuant to which they (i) agreed to waive any and all equity ratchets and (ii) agreed to extend the maturity date of the subordinated debt to June 30, 2017.
Debt reduced interest rate	13.00%
Debt Instrument, maturity date	Dec. 31, 2019
One-time premium payment, percentage	15.00%
Other debt	$ 1,536,000
Due to related parties	$ 150,000

Debt and Debt - Related Part_10

Debt and Debt - Related Parties - Schedule of Unsecured Notes and Notes Secured by All Assets (Details) - USD ($)		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018
Long-term Debt, Gross		$ 2,660,000	$ 2,660,000
10% Senior Secured Promissory Note [Member]
Face Amount	[1]	25,000
Long-term Debt, Gross	[1]	$ 25,000	125,000
Stated Interest Rate	[1]	10.0% Fixed
Maturity date	[1]	Dec. 31, 2018
10% Senior Unsecured Promissory Note [Member]
Face Amount		$ 300,000
Long-term Debt, Gross		$ 300,000	300,000
Stated Interest Rate		10.0% Fixed
Maturity date		Oct. 31, 2020
11% Senior Secured Promissory Note [Member]
Face Amount	[1]	$ 1,460,000
Long-term Debt, Gross	[1]	$ 1,460,000	1,360,000
Stated Interest Rate	[1]	11.0% Fixed
Maturity date	[1]	Oct. 31, 2021
11% Senior Secured Promissory Notes - Related Party [Member]
Face Amount		$ 875,000
Long-term Debt, Gross		$ 875,000	$ 875,000
Stated Interest Rate		11.0% Fixed
Maturity date		Oct. 31, 2021
[1]	Any note or bond that is not in compliance with all financial and non-financial covenants is considered to have an immediate maturity, including those that require compliance with covenants on any and all other notes. The notes secured by the facilities at GL Nursing Home, Meadowview and Abbeville have such covenants which were in technical non-compliance at December 31, 2019, but the Company believes that its relationships with these lenders is good.

Debt and Debt - Related Part_11

Debt and Debt - Related Parties - Schedule of Future Maturities of Notes Payable (Details)	Dec. 31, 2019USD ($)
Debt Disclosure [Abstract]
2020	$ 26,271,344	[1]
2021	5,803,431
2022	140,332
2023	145,757
2024	151,391
2025 and after	5,960,282
Long-term Debt, Fair Value	$ 38,472,537
[1]	Any note or bond that is not in compliance with all financial and non-financial covenants is considered to have an immediate maturity, including those that require compliance with covenants on any and all other notes. The notes secured by the facilities at GL Nursing Home, Meadowview and Abbeville have such covenants which were in technical non-compliance at December 31, 2019, but the Company believes that its relationships with these lenders is good.

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Nov. 30, 2018	Dec. 31, 2019	Dec. 31, 2018
Payments of preferred stock dividends		$ 30,000	$ 30,000
Accrued dividend		7,500	7,500
Share repurchased common stock	458,140
Share repurchased common stock, value	$ 132,795		132,795
Dividends on common stock
Warrants to purchase common stock, outstanding		2,598,130	3,142,586
Issued warrants			2,346,000
Weighted average remaining contractual life of all outstanding warrants		1 year 9 months 22 days
Outstanding warrants		$ 0	$ 0
Options to purchase common stock		600,000	600,000
Weighted average exercise price of options to purchase common stock		$ 0.36	$ 0.36
Options expired
Aggregate intrinsic value of common stock options outstanding		$ 0
Private Offering [Member] | Senior Secured Notes [Member]
Issued warrants			2,346,000
Debt instrument percentage			11.00%
Directors and Executive Officers [Member]
Number of common stock shares issued		636,363	962,500
Share Based Compensation - Restricted Stock Awards		$ 280,087	$ 402,392
Series A Convertible Redeemable Preferred Stock [Member]
Preferred stock, shares authorized		2,000,000
Preferred stock, par value		$ 2
Liquidation preference value		$ 2
Preferred stock, shares outstanding		200,500	200,500
Series D Convertible Preferred Stock [Member]
Preferred stock, shares authorized		1,000,000
Preferred stock, par value		$ 1
Preferred stock, shares outstanding		375,000	375,000
Preferred stock, dividend rate, percentage		8.00%
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	$ 30,000
Payments of preferred stock dividends		30,000	30,000
Accrued dividend		$ 7,500	$ 7,500
Preferred Stock [Member]
Preferred stock, shares authorized		10,000,000
Warrant [Member]
Warrants to purchase common stock, outstanding		2,598,130	3,142,586
Weighted average exercise price for warrant		$ 0.54	$ 0.60

Stockholders' Equity - Schedule

Stockholders' Equity - Schedule of Restricted Stock Awards (Details) - Restricted Stock [Member] - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Outstanding Non-Vested Restricted Stock Units, Beginning	150,000
Non-vested Restricted Stock Units Granted	636,363	962,500
Non-vested Restricted Stock Units Vested	(711,363)	(812,500)
Outstanding Non-vested Restricted Stock Units, Ending	75,000	150,000

Stockholders' Equity - Schedu_2

Stockholders' Equity - Schedule of Common Stock Warrants Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Equity [Abstract]
Number of Warrants Beginning Balance	3,142,586	2,269,596
Number of Warrants Issued		2,346,000
Number of Warrants Cancelled		(1,075,000)
Number of Warrants Expired	(544,456)	(398,010)
Number of Warrants Ending Balance	2,598,130	3,142,586
Weighted Average Exercise Price Beginning Balance	$ 0.60	$ 0.80
Weighted Average Exercise Price Issued		0.27
Weighted Average Exercise Price Cancelled		0.75
Weighted Average Exercise Price Expired	0.88	0.68
Weighted Average Exercise Price Ending Balance	$ 0.54	$ 0.60

Related Parties (Details Narrat

Related Parties (Details Narrative) - USD ($)	Apr. 15, 2019	Sep. 06, 2018	Jul. 31, 2019	Mar. 31, 2019	May 31, 2018	May 30, 2018	Jan. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Ongoing upkeep amount								$ 450
Employment Agreement [Member] | Zvi Rhine [Member]
Stock issued for service rendered, value	$ 90,000
Recognized stock-based compensation								120,000	$ 139,892
Base salary						$ 165,000		165,000	165,000
Raised capital value					$ 600,000
Vesting period, description						Base salary of $165,000 per year (which accrues beginning January 1, 2018 but payable only after the Company raises capital of at least $600,000), (ii) 150,000 shares of restricted stock vesting one-half each on January 1, 2019 and January 1, 2020
Options exercise price					$ 0.36
Options expiration date						Mar. 31, 2023
Shares issue price per share	$ 0.33
Number of common stock shares issued for services, shares	272,727
Employment Agreement [Member] | Zvi Rhine [Member] | January 1, 2019 [Member]
Number of restricted stock shares of common stock granted					150,000
Employment Agreement [Member] | Zvi Rhine [Member] | January 1, 2020 [Member]
Number of restricted stock shares of common stock granted					150,000
Employment Agreement [Member] | Zvi Rhine [Member] | April 1, 2019 [Member]
Base salary								160,087
Mr. Neuman [Member]
Stock issued for service rendered, value								32,156	118,230
Directors [Member]
Vesting period							12 months
Directors [Member] | Restricted Common Stock [Member]
Recognized stock-based compensation								$ 120,000	180,000
Six Directors [Member]
Number of restricted stock shares of common stock granted							93,750
Director One [Member]
Number of restricted stock shares of common stock granted			90,909	90,909
Director Two [Member]
Number of restricted stock shares of common stock granted			90,909	90,909
Director Three [Member]
Number of restricted stock shares of common stock granted				90,909
Lance Baller [Member]
Stock issued for service rendered, value		$ 82,500
Shares issue price per share		$ 0.33
Number of common stock shares issued for services, shares		250,000
Abbeville Facility [Member]
Reimbursable expenses									15,617
Other assets									$ 15,617

Facility Leases - Schedule of L

Facility Leases - Schedule of Leasing Arrangements (Details)	12 Months Ended
	Dec. 31, 2019USD ($)
Eastman [Member]
Monthly Lease Income	$ 60,000	[1],[2]
Lease Expiration	Oct. 31, 2022	[2]
Lease Renewal Option	None	[2]
Warrenton [Member]
Monthly Lease Income	$ 55,724	[1]
Lease Expiration	Jun. 30, 2026
Lease Renewal Option	Term may be extended for one additional ten-year term.
Goodwill [Member]
Monthly Lease Income	$ 48,125	[1],[3]
Lease Expiration	Feb. 1, 2027	[3]
Lease Renewal Option	Term may be extended for one additional five-year term.	[3]
Edwards Redeemer [Member]
Monthly Lease Income	$ 48,728	[1],[4]
Lease Expiration	Oct. 31, 2022	[4]
Lease Renewal Option	Term may be extended for one additional five-year term.	[4]
Providence [Member]
Monthly Lease Income	$ 42,519	[1]
Lease Expiration	Jun. 30, 2026
Lease Renewal Option	Term may be extended for one additional ten-year term
Meadowview [Member]
Monthly Lease Income		[1],[5]
Lease Expiration	Sep. 30, 2023	[5]
Lease Renewal Option	Term may be extended for one additional five-year term.	[5]
GL Nursing [Member]
Monthly Lease Income		[1],[6]
Lease Renewal Option	None	[6]
Glen Eagle [Member]
Monthly Lease Income		[1],[7]
Lease Renewal Option	None	[7]
Southern Hills SNF [Member]
Monthly Lease Income		[1],[8]
Lease Renewal Option	Term may be extended for two additional five-year terms.	[8]
Southern Hills ALF [Member]
Monthly Lease Income		[1],[9]
Lease Renewal Option	None	[9]
Southern Hills ILF [Member]
Monthly Lease Income		[1],[10]
Lease Renewal Option	None	[10]
[1]	Monthly lease income reflects rent income on a straight-line basis over, where applicable, the term of each lease.
[2]	On October 18, 2019, the Company terminated the lease at its Eastman property. A Receivership was appointed to assume the operations of the facility. The Company has not included rental revenues in its future forecasts and will not until rents are paid consistently for this facility.
[3]	In January 2016, the Goodwill facility was closed by Georgia regulators and all residents were removed. We subsequently entered into a ten-year operating lease covering Goodwill. After investing approximately $2.0 million in capital improvements in the property, the lease operator obtained all regulatory approvals and began admitting patients in December 2016. The lease became effective on February 1, 2017, and the facility began generating rental revenue thereafter.
[4]	Cadence informed the Company that it intended to close the Edwards Redeemer facility due to unprofitable operations. In violation of the operating lease, Cadence began moving patients from the facility and, as of October 18, 2019, all patients had been removed. In response to our Petition, on October 17, 2019, the District Court of Oklahoma County, State of Oklahoma issued a Temporary Order Appointing Receiver (the "Order") pursuant to a Motion to Appoint Receiver filed by Edwards Redeemer Property Holdings, LLC ("Edwards Property"), a wholly-owned subsidiary of the Company, with respect as a skilled nursing facility. The Order was issued due to the violations by Cadence of the business-preservation obligations contained in the lease between Edwards Property and the Operator. The Company will allow Edwards Redeemer to remain closed for the purpose of undertaking extensive renovations to the facility. The renovations are expected to take up to 12 months.
[5]	The lease was generating $33,000 in monthly gross rent; however, the operator experienced adverse results in late 2017 and throughout 2018. In April 2018 the Company recognized a bad debt expense of $56,000 related to rent receivables previously booked in 2018 at the Meadowview facility. Effective December 1, 2018, the Company completed the operations transfer to an affiliate of Infinity Health Interests, LLC ("Infinity"). The lease is structured with a lower base rent component than the prior operator but also includes occupancy-based escalators that will better align facility operations with future rental payments. The Company did not receive any cash rent for the facility in 2019 and has not recorded any rental revenues or receivables for this facility. The Company has not included rental revenues in its future forecasts and will not until rents are paid consistently for this facility.
[6]	Effective January 1, 2016, the GL Nursing 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. The lease term was to commence at the end of a straddle period. During the straddle period, the Company made working capital advances to enable the operator to cover cash flow deficits resulting from initial operations of the facility. Prior to the end of the straddle period, the lease operator informed the Company that it would vacate the facility. An entity affiliated with Mr. Brogdon, who is a guarantor of the mortgage, assumed operations of the facility in March 2018 under an OTA. We do not expect the facility to generate any future revenue for the Company.
[7]	The Company entered into a management agreement with Cadence Healthcare Solutions to operate Glen Eagle after expending approximately $1.0 million in capital improvements. The facility passed its licensure survey and began admitting patients in June 2018. Effective October 12, 2018, the facility gained its certification and started collecting revenues from Medicare and Medicaid in April 2019. On October 17, 2019, the Company terminated its management with Cadence Healthcare Solutions and is currently operating the building independently.
[8]	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. In October 2017, the Receiver engaged a new manager for the facility at the request of the Company. In May 2019 the lease expired, and in July 2019 the facility was leased to Southern Hills Rehab Center LLC, a wholly owned subsidiary of the Company, to conduct operations. The approval of the transfer of the Certificates of Need and appropriate licenses to operate the facility was granted on December 1, 2019.The Company is currently operating the building independently.
[9]	The Company plans to operate the Southern Hills ALF independently once construction is complete and a state license is secured.
[10]	The Company has been operating the Southern Hills Independent Living Facility (ILF) directly since September 2019. The facility does not provide healthcare services. It consists of private one- and two-bedroom units leased separately to individual tenants.

Facility Leases - Schedule of_2

Facility Leases - Schedule of Leasing Arrangements (Details) (Parenthetical) - USD ($)	1 Months Ended		12 Months Ended
	Apr. 30, 2018	Dec. 31, 2016	Dec. 31, 2019	Dec. 31, 2018
Bad debt expenses			$ 155,833	$ 56,000
GL Nursing [Member]
Lease term			10 years
Lease rent expense			$ 30,000
Payments to tenant			145,000
Infinity Health Interests, LLC [Member]
Monthly gross rent				$ 33,000
Goodwill [Member]
Lease term		10 years
Payments for capital improvements		$ 2,000,000
Meadowview [Member]
Bad debt expenses	$ 56,000
Management Agreement [Member] | Cadence Healthcare Solutions [Member] | Abbeville [Member]
Payments for capital improvements			$ 1,000,000

Facility Leases - Schedule of F

Facility Leases - Schedule of Future Cash Payments for Rent Received During Initial Term of Lease (Details)	Dec. 31, 2019USD ($)
Leases [Abstract]
2020	$ 1,732,632
2021	1,764,942
2022	1,796,400
2023	1,828,480
2024	1,860,867
2025 and Thereafter	3,223,628
Total	$ 12,206,949

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Dec. 31, 2019USD ($)
Income Tax Disclosure [Abstract]
Deferred tax assets	$ 12,600,000
Net operating loss carryforward	$ 465,000
Net operating loss carryforward expiry	Beginning in 2019
Ownership percentage	50.00%

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Statutory Federal Income Tax Rate	21.00%	21.00%
Warrant Liability	21.00%	21.00%
Effect of Valuation Allowance on Deferred Tax Assets	(21.00%)	(21.00%)
Federal statutory tax rate and effective tax rate	0.00%	0.00%

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Net Operating Loss Carryforwards	$ 2,742,283	$ 2,730,949
Capital Loss Carryforward
Impairment Loss on Long Term Assets	327,600	327,600
Goodwill Impairment	595,154	595,154
Stock Based Compensation	428,408	369,590
Acquisition Costs	124,304	111,099
Other	254,832	147,552
Deferred tax assets	4,472,581	4,281,944
Bargain Purchase Gain	(1,020,000)	(1,020,000)
Property and Equipment	(352,701)	(313,848)
Other	(107,944)	(26,709)
Deferred tax liabilities	(1,480,645)	(1,360,557)
Valuation Allowance	(2,991,936)	(2,921,387)
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, 2019	Dec. 31, 2018
Warrant Liability		$ 2,785
Investment in Debt Securities	$ 24,387	162,106
Fair Value	24,387	164,891
Level 1 [Member]
Warrant Liability
Investment in Debt Securities	24,387	162,106
Fair Value	24,387	162,106
Level 2 [Member]
Warrant Liability
Investment in Debt Securities
Fair Value
Level 3 [Member]
Warrant Liability		2,785
Investment in Debt Securities
Fair Value		$ 2,785

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Changes in Fair Value of Company's Level 3 Valuation for Warrant Liability (Details) - Level 3 [Member] - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Beginning Balance	$ 2,785	$ 95,371
Change in Fair Value of Warrant Liability	(2,785)	(92,586)
Ending Balance		$ 2,785

Fair Value Measurements - Sch_3

Fair Value Measurements - Schedule of Fair Value Measurements, Valuation Techniques (Details)	12 Months Ended
	Dec. 31, 2019Number$ / shares	Dec. 31, 2018Number$ / shares
Fair Value of Common Stock | $ / shares		$ 0.33
Volatility [Member]
Fair value measurements valuation techniques, percent	0
Volatility [Member] | Minimum [Member]
Fair value measurements valuation techniques, percent		63.58
Volatility [Member] | Maximum [Member]
Fair value measurements valuation techniques, percent		91.93
Risk-Free Interest Rate [Member]
Fair value measurements valuation techniques, percent	0
Risk-Free Interest Rate [Member] | Minimum [Member]
Fair value measurements valuation techniques, percent		2.36
Risk-Free Interest Rate [Member] | Maximum [Member]
Fair value measurements valuation techniques, percent		2.59
Exercise Price [Member]
Fair value measurements valuation techniques, exercise price | $ / shares
Exercise Price [Member] | Minimum [Member]
Fair value measurements valuation techniques, exercise price | $ / shares		$ 0.75
Exercise Price [Member] | Maximum [Member]
Fair value measurements valuation techniques, exercise price | $ / shares		$ 1.37
Expected Life [Member]
Fair value measurements valuation techniques, term	0 days
Expected Life [Member] | Minimum [Member]
Fair value measurements valuation techniques, term		5 months 12 days
Expected Life [Member] | Maximum [Member]
Fair value measurements valuation techniques, term		11 months 26 days

Goodwill (Details Narrative)

Goodwill (Details Narrative) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 379,479

Goodwill - Schedule of Assets A

Goodwill - Schedule of Assets Acquired and Liabilities Assumed (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Write-off of note receivable from the Receiver	$ 750,000
Cash (to be paid subsequent to December 31, 2019 in equal monthly installments of $8,000 over 22 months)	176,000
Cash (paid in advance)	24,000
Total consideration	950,000
Cash and Cash Equivalents	39,831
Accounts Receivable	740,742
Property and Equipment	165,458
Prepaid Expenses and Other	710
Intangible Assets	42,185
Accounts Payable and Accrued Liabilities	(418,405)
Total identifiable net assets	570,521
Goodwill	379,479
Acquisition-related costs (included in the Company's consolidated statement of operations for the year ended December 31, 2019)	$ 62,882

Goodwill - Schedule of Assets_2

Goodwill - Schedule of Assets Acquired and Liabilities Assumed (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2019USD ($)
22 Months [Member]
Payment of monthly installment	$ 8,000

Goodwill - Schedule of Pro Form

Goodwill - Schedule of Pro Forma Revenue (Details)	12 Months Ended
	Dec. 31, 2019USD ($)
Revenue	$ 526,787
Net Income (Loss)	(6,275)
2019 Supplemental Pro Forma [Member]
Revenue	13,005,638
Net Income (Loss)	(529,990)
2018 Supplemental Pro Forma [Member]
Revenue	10,245,589
Net Income (Loss)	$ (1,450,934)

Segment Reporting (Details Narr

Segment Reporting (Details Narrative)	12 Months Ended
	Dec. 31, 2019USD ($)Number	Dec. 31, 2018USD ($)
Number of reporting segment | Number	2
Total Assets	$ 39,878,163	$ 38,295,887
Healthcare Services [Member]
Total Assets	4,654,845	2,857,525
Real Estate Services [Member]
Total Assets	$ 35,223,318	$ 35,438,362

Segment Reporting - Schedule of

Segment Reporting - Schedule of Segment Reporting Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Total Revenue	$ 6,929,988	$ 3,623,391
General and Administrative	1,298,593	1,178,120
Property Taxes, Insurance and Other Operating	2,760,227	790,954
Provision for Bad Debt	155,833	56,000
Acquisition costs	62,882
Depreciation	1,351,810	1,258,345
Total Expenses	5,629,345	3,283,419
Income (Loss) from Operations	1,300,643	339,972
Gain on Warrant Liability	(2,785)	(92,586)
(Gain) Loss on Extinguishment of Debt		659,654
Gain on Sale of Investments	(1,069)	(193,053)
Gain on Proceeds from Insurance Claim	(158,161)	(134,941)
Loss on Write-Off of Note Receivable	250,000
Interest Income	(56,012)	(29,983)
Interest Expense	2,136,701	2,137,887
Total Other (Income) Expense	2,168,674	2,346,978
Net income (Loss)	(868,031)	(2,007,006)
Net Loss Attributable to Noncontrolling Interests	6,417	14,843
Net Income (Loss) Attributable to Global Healthcare REIT, Inc.	(861,614)	(1,992,163)
Rental Revenue [Member]
Total Revenue	3,267,644	3,507,366
Healthcare Revenue [Member]
Total Revenue	3,662,344	116,025
Real Estate Services [Member]
Total Revenue	3,267,644	3,507,366
General and Administrative	820,822	946,039
Property Taxes, Insurance and Other Operating	203,854	199,070
Provision for Bad Debt	152,224	56,000
Acquisition costs	24,073
Depreciation	1,197,402	1,150,445
Total Expenses	2,398,375	2,351,554
Income (Loss) from Operations	869,269	1,155,812
Gain on Warrant Liability	(2,785)	(92,586)
(Gain) Loss on Extinguishment of Debt		631,860
Gain on Sale of Investments	(1,069)	(193,053)
Gain on Proceeds from Insurance Claim	(158,161)	(134,941)
Loss on Write-Off of Note Receivable	250,000
Interest Income	(56,012)	(29,983)
Interest Expense	1,959,853	1,980,753
Total Other (Income) Expense	1,991,826	2,162,050
Net income (Loss)	(1,122,557)	(1,006,238)
Net Loss Attributable to Noncontrolling Interests	6,417	14,843
Net Income (Loss) Attributable to Global Healthcare REIT, Inc.	(1,116,140)	(991,395)
Real Estate Services [Member] | Rental Revenue [Member]
Total Revenue	3,267,644	3,507,366
Real Estate Services [Member] | Healthcare Revenue [Member]
Total Revenue
Healthcare Services [Member]
Total Revenue	3,662,344	116,025
General and Administrative	477,771	232,081
Property Taxes, Insurance and Other Operating	2,556,373	591,884
Provision for Bad Debt	3,609
Acquisition costs	38,809
Depreciation	154,408	107,900
Total Expenses	3,230,970	931,865
Income (Loss) from Operations	431,374	(815,840)
Gain on Warrant Liability
(Gain) Loss on Extinguishment of Debt		27,794
Gain on Sale of Investments
Gain on Proceeds from Insurance Claim
Loss on Write-Off of Note Receivable
Interest Income
Interest Expense	176,848	157,134
Total Other (Income) Expense	176,848	184,928
Net income (Loss)	254,526	(1,000,768)
Net Loss Attributable to Noncontrolling Interests
Net Income (Loss) Attributable to Global Healthcare REIT, Inc.	254,526	(1,000,768)
Healthcare Services [Member] | Rental Revenue [Member]
Total Revenue
Healthcare Services [Member] | Healthcare Revenue [Member]
Total Revenue	$ 3,662,344	$ 116,025

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)

Jul. 10, 2020

Jun. 30, 2020

May 04, 2020

Apr. 20, 2020

Mar. 03, 2020

Feb. 11, 2020

Feb. 05, 2020

Jan. 28, 2020

Nov. 30, 2018

Jan. 31, 2020

Dec. 31, 2019

Jan. 17, 2020

Dec. 31, 2018

Debt outstanding amount

$ 2,660,000

$ 2,660,000

Warrants to purchase common stock

2,598,130

3,142,586

Shares granted but not vested

458,140

Warrant [Member]

Warrants to purchase common stock

2,598,130

3,142,586

10% Senior Secured Promissory Note [Member]

Debt instrument, interest rate

10.00%

Debt outstanding amount

[1]

$ 25,000

$ 125,000

Debt instrument, maturity date

[1]

Dec. 31, 2018

11% Senior Secured Promissory Note [Member]

Debt instrument, interest rate

11.00%

Debt outstanding amount

[1]

$ 1,460,000

$ 1,360,000

Debt instrument, maturity date

[1]

Oct. 31, 2021

Subsequent Event [Member] | Paycheck Protection Program [Member]

Loan principal amount

$ 324,442

$ 574,975

Loan interest rate

1.00%

1.00%

Loan maturity date

May 4, 2022

Apr. 20, 2022

Subsequent Event [Member] | Paycheck Protection Program [Member] | Due Within the Initial Six Months [Member]

Interest payments

Subsequent Event [Member] | CARES Act [Member]

Loan principal amount

$ 710,752

Loan interest rate

1.00%

Loan maturity date

May 4, 2022

Subsequent Event [Member] | CARES Act [Member] | Due Within the Initial Six Months [Member]

Interest payments

Subsequent Event [Member] | Security Bank [Member]

Loan principal amount

$ 1,000,000

Loan monthly payments

7,907

Subsequent Event [Member] | Global Quapaw, LLC [Member]

Purchase price

$ 1,300,000

Subsequent Event [Member] | GWH Investors, LLC [Member]

Debt outstanding amount

$ 402,000

Debt instrument, maturity date

Dec. 31, 2019

Subsequent Event [Member] | Warrant [Member]

Warrants to purchase common stock

100,000

160,000

Warrants exercise price

$ 0.50

$ 0.50

Warrant maturity date

Oct. 31, 2021

Oct. 31, 2021

Subsequent Event [Member] | Non-Employee Directors [Member] | Director Compensation Plan [Member]

Annual fees

$ 30,000

Director compensation plan description

The Board of Directors approved an amendment to the Director Compensation Plan to provide that the annual $30,000 fee to non-employee directors would be paid proportionately at the end of each fiscal quarter 50% in cash and 50% in stock with the stock valued at the end of each quarter.

Subsequent Event [Member] | John Downs [Member]

Shares granted but not vested

26,515

Subsequent Event [Member] | 11% Senior Secured Notes [Member]

Debt instrument, interest rate

11.00%

11.00%

Debt instrument, maturity date

Oct. 31, 2021

Aggregate sale of debt

$ 100,000

$ 60,000

$ 160,000

Fees or commissions

Subsequent Event [Member] | 11% Senior Secured Notes [Member] | Board of Director [Member]

Debt outstanding amount

$ 2,500,000

Subsequent Event [Member] | 10% Senior Secured Promissory Note [Member]

Debt instrument, interest rate

10.00%

Debt amount exchanged

$ 100,000

Debt instrument, maturity date

Dec. 31, 2018

Subsequent Event [Member] | 11% Senior Secured Promissory Note [Member] | December 31, 2018 [Member]

Debt instrument, interest rate

11.00%

Notes payable

$ 100,000

Subsequent Event [Member] | Seller Note [Member]

Debt instrument, interest rate

8.00%

Debt outstanding amount

$ 150,000

[1]

Any note or bond that is not in compliance with all financial and non-financial covenants is considered to have an immediate maturity, including those that require compliance with covenants on any and all other notes. The notes secured by the facilities at GL Nursing Home, Meadowview and Abbeville have such covenants which were in technical non-compliance at December 31, 2019, but the Company believes that its relationships with these lenders is good.