Cardiff Lexington (CDIX) 10-K/A 26 Oct 22 2021 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Oct. 20, 2022	Jun. 30, 2021
Cover [Abstract]
Document Type	10-K/A
Amendment Flag	true
Amendment Description	filing for xbrl
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-49709
Entity Registrant Name	CARDIFF LEXINGTON CORP.
Entity Central Index Key	0000811222
Entity Tax Identification Number	84-1044583
Entity Incorporation, State or Country Code	FL
Entity Address, Address Line One	401 East Las Olas Blvd.
Entity Address, Address Line Two	Suite 1400
Entity Address, City or Town	Ft. Lauderdale
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33301
City Area Code	844
Local Phone Number	628-2100
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float				$ 1,990,001
Entity Common Stock, Shares Outstanding			232,796,735
Auditor Firm ID	606	229
Auditor Name	Grassi & Co., CPAs, P.C.	Daszkal Bolton LLP
Auditor Location	Jericho, New York	Fort Lauderdale, Florida

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current assets
Cash	$ 595,987	$ 279,311
Accounts receivable-net	4,948,796	16,377
Prepaid and other current assets	5,000	0
Total current assets	5,549,783	295,688
Property and equipment, net of accumulated depreciation of $218,471 and $205,443, respectively	259,030	211,799
Land	540,000	603,000
Intangible assets, net	0	253,550
Goodwill	4,483,656	3,499,963
Right of use - assets	283,622	52,567
Due from related party	4,942	0
Other assets	38,882	13,600
Total assets	11,159,915	4,930,147
Current liabilities
Accounts payable and accrued expense	1,392,722	617,073
Accrued expenses - related parties	2,961,057	2,196,222
Accrued interest	449,455	722,815
Right of use - liability	176,285	54,185
Due to director & officer	126,765	126,849
Deferred revenue	0	353,830
Line of credit	0	51,927
Preferred stock to be issued	0	222,000
Notes payable	458,177	947,912
Notes payable - related party	0	37,885
Convertible notes payable, net of debt discounts of $0 and $108,321, respectively	2,077,753	2,476,647
Derivative liabilities	0	2,903,663
Net, liabilities of discontinued operations	471,318	2,691,695
Total current liabilities	8,113,532	13,402,703
Other Liabilities
Notes payable	142,755	399,778
Operating lease liability – long term	122,264	0
Total liabilities	8,378,551	13,802,481
Shareholders' equity (deficit)
Common stock; 7,500,000,000 shares authorized with $0.001 par value; 166,130,069 and 5,268,797 shares issued and outstanding at December 31, 2021 and 2020, respectively	167,421	5,267
Treasury stock; 619,345 and 294,101 shares of Series H Preferred stock at December 31, 2021 and 2020	(4,967,686)	(2,365,864)
Additional paid-in capital	(3,826,349)	733,733,688
Accumulated deficit	(66,194,744)	(65,583,252)
Total shareholders' equity (deficit)	2,781,364	(8,872,334)
Total liabilities and shareholders' equity	11,159,915	4,930,147
Series B Preferred Stock [Member]
Shareholders' equity (deficit)
Preferred Stock Value	7,780,313	7,056,977
Series C Preferred Stock [Member]
Shareholders' equity (deficit)
Preferred Stock Value	488	488
Series D Preferred Stock [Member]
Shareholders' equity (deficit)
Preferred Stock Value	150,000	1,000,000
Series E Preferred Stock [Member]
Shareholders' equity (deficit)
Preferred Stock Value	603,000	603,000
Series F Preferred Stock [Member]
Shareholders' equity (deficit)
Preferred Stock Value	700,180	700,180
Series F-1 Preferred Stock [Member]
Shareholders' equity (deficit)
Preferred Stock Value	143,008	143,008
Series G Preferred Stock [Member]
Shareholders' equity (deficit)
Preferred Stock Value	0	1,300,976
Series H Preferred Stock [Member]
Shareholders' equity (deficit)
Preferred Stock Value	150,000	476,404
Series I Preferred Stock [Member]
Shareholders' equity (deficit)
Preferred Stock Value	59,540,000	780,040,000
Series J Preferred Stock [Member]
Shareholders' equity (deficit)
Preferred Stock Value	3,579,336	0
Series K Preferred Stock [Member]
Shareholders' equity (deficit)
Preferred Stock Value	8,201	8,201
Series K1 Preferred Stock [Member]
Shareholders' equity (deficit)
Preferred Stock Value	0	0
Series L Preferred Stock [Member]
Shareholders' equity (deficit)
Preferred Stock Value	1,277,972	1,277,972
Series N Preferred Stock [Member]
Shareholders' equity (deficit)
Preferred Stock Value	3,472,224	0
Series R Preferred Stock [Member]
Shareholders' equity (deficit)
Preferred Stock Value	$ 198,000	$ 198,000

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Accumulated depreciation	$ 218,471	$ 205,443
Convertible notes payable, discount	$ 0	$ 108,321
Common stock, shares authorized	7,500,000,000	7,500,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	166,130,069	5,268,797
Common stock, shares outstanding	166,130,069	5,268,797
Series B Preferred Stock [Member]
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, Stated Value	$ 4	$ 4
Preferred stock, shares issued	1,945,078	1,733,254
Preferred stock, shares outstanding	1,945,078	1,733,254
Series C Preferred Stock [Member]
Preferred stock, shares authorized	500	500
Preferred stock, Stated Value	$ 4	$ 4
Preferred stock, shares issued	122	122
Preferred stock, shares outstanding	122	122
Series D Preferred Stock [Member]
Preferred stock, shares authorized	800,000	800,000
Preferred stock, Stated Value	$ 4	$ 4
Preferred stock, shares issued	37,500	250,000
Preferred stock, shares outstanding	37,500	250,000
Series E Preferred Stock [Member]
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, Stated Value	$ 4	$ 4
Preferred stock, shares issued	150,750	150,750
Preferred stock, shares outstanding	150,750	150,750
Series F Preferred Stock [Member]
Preferred stock, shares authorized	800,000	800,000
Preferred stock, Stated Value	$ 4	$ 4
Preferred stock, shares issued	175,045	175,045
Preferred stock, shares outstanding	175,045	175,045
Series F-1 Preferred Stock [Member]
Preferred stock, shares authorized	800,000	800,000
Preferred stock, Stated Value	$ 4	$ 4
Preferred stock, shares issued	35,752	35,752
Preferred stock, shares outstanding	35,752	35,752
Series G Preferred Stock [Member]
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, Stated Value	$ 4	$ 4
Preferred stock, shares issued	0	325,444
Preferred stock, shares outstanding	0	325,444
Series H Preferred Stock [Member]
Preferred stock, shares authorized	4,859,379	4,859,379
Preferred stock, Stated Value	$ 4	$ 4
Preferred stock, shares issued	37,500	37,500
Preferred stock, shares outstanding	37,500	37,500
Treasury stock	619,345	294,101
Series I Preferred Stock [Member]
Preferred stock, shares authorized		500,000,000
Preferred stock, Stated Value		$ 4
Preferred stock, shares outstanding	14,885,000	195,010,000
Series J Preferred Stock [Member]
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, Stated Value	$ 4	$ 4
Preferred stock, shares issued	894,834	0
Preferred stock, shares outstanding	894,834	0
Series K Preferred Stock [Member]
Preferred stock, shares authorized	10,937,500	10,937,500
Preferred stock, Stated Value	$ 0.001	$ 0.001
Preferred stock, shares issued	8,200,562	8,200,562
Preferred stock, shares outstanding	8,200,562	8,200,562
Series K1 Preferred Stock [Member]
Preferred stock, shares authorized	35,000,000	35,000,000
Preferred stock, Stated Value	$ 0.001	$ 0.001
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series L Preferred Stock [Member]
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, Stated Value	$ 4	$ 4
Preferred stock, shares issued	319,493	319,493
Preferred stock, shares outstanding	319,493	319,493
Series N Preferred Stock [Member]
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, Stated Value	$ 4	$ 4
Preferred stock, shares issued	868,058	0
Preferred stock, shares outstanding	868,058	0
Series R Preferred Stock [Member]
Preferred stock, shares authorized	5,000	5,000
Preferred stock, Stated Value	$ 1,200	$ 1,200
Preferred stock, shares issued	165	165
Preferred stock, shares outstanding	165	165

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
REVENUE
Total revenue	$ 10,008,860	$ 3,453,058
COST OF SALES
Total cost of sales	3,848,406	1,668,146
GROSS MARGIN	6,160,454	1,784,912
OPERATING EXPENSES
Depreciation expense	13,886	1,274
Selling, general and administrative	4,520,466	3,587,789
Total operating expenses	4,534,352	3,589,063
INCOME (LOSS) FROM OPERATIONS	1,626,102	(1,804,151)
OTHER INCOME (EXPENSE)
Other income (loss)	32,629	0
Gain on divestiture	788,500	0
Change in derivative liability	0	434,714
Gain on change of estimate	170,964	0
Interest expense	(2,982,844)	(332,704)
Conversion cost penalty and reimbursement	(13,000)	(25,400)
Amortization of debt discounts	(1,051,264)	(1,192,044)
Total other income (expenses)	(3,055,015)	(1,115,434)
NET LOSS BEFORE DISCONTINUED OPERATIONS	(1,428,913)	(2,919,585)
GAIN (LOSS) FROM DISCONTINUED OPERATIONS	2,220,377	(112,181)
GAIN (LOSS) FROM DISPOSAL OF DISCONTINUED OPERATIONS	(1,201,171)	194,873
INCOME FROM DISCONTINUED OPERATIONS	1,019,206	82,692
NET LOSS FOR THE YEAR	(409,707)	(2,836,893)
Deemed dividend - modification of preferred stock	0	(1,605,266)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (409,707)	$ (4,442,159)
BASIC EARNINGS (LOSS) PER SHARE
CONTINUED OPERATIONS	$ (0.01)	$ (4.98)
DISCONTINUED OPERATIONS	0.01	0.09
DILUTED EARNINGS (LOSS) PER SHARE
CONTINUED OPERATIONS	(0.01)	(4.98)
DISCONTINUED OPERATIONS	$ 0	$ 0
CONTINUED OPERATIONS	128,021,527	908,485
DISCONTINUED OPERATIONS	128,021,527	908,485
WEIGHTED AVERAGE SHARES OUTSTANDING - DILUTED EARNINGS (LOSS) PER SHARE
CONTINUED OPERATIONS	128,021,527	908,485
DISCONTINUED OPERATIONS	110,239,662,132	1,444,295,967,109
Rental Income [Member]
REVENUE
Total revenue	$ 129,803	$ 138,832
Financial Service [Member]
REVENUE
Total revenue	4,313,167	3,314,226
Healthcare Segment [Member]
REVENUE
Total revenue	5,413,890	0
COST OF SALES
Total cost of sales	1,746,561	0
Real Estate 1 [Member]
REVENUE
Total revenue	152,000	0
COST OF SALES
Total cost of sales	79,481	0
Rental Business [Member]
COST OF SALES
Total cost of sales	79,953	156,191
Financial Services [Member]
COST OF SALES
Total cost of sales	$ 1,942,411	$ 1,511,955

CONSOLIDATED STATEMENT OF SHARE

CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY (DEFICIENCY) - USD ($)	Preferred Stock Series A I K K 1 [Member]	Preferred Stock Series B D E F F 1 G H L [Member]	Preferred Stock Series C And R [Member]	Preferred Stock Series A I K [Member]	Treasury Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance December 31, 2020 (Restated) at Dec. 31, 2019	$ 780,049,638	$ 11,958,113	$ 198,480			$ 68	$ (736,374,493)	$ (62,558,509)	$ (6,726,704)
Beginning balance, shares at Dec. 31, 2019		2,989,528	285	204,647,720		67,742
Issuance of preferred stock for services	10	$ 124,000	$ 8				(124,018)
Issuance of preferred stock for services, shares		31,000	2	10,000
Issuance of common stock in exchange for preferred stock	(1,447)					$ 4	1,444
Issuance of common stock in exchange for preferred stock, shares exchanged				(1,447,157)		3,500
Issuance of preferred stock in exchange for common stock		$ (476,404)				$ (1)	(476,403)
Issuance of preferred stock in exchange for common stock, shares exchanged		119,101				(320)
Issuance of common stock for services						$ 18	(18)
Issuance of Common Stock for Services, shares						18,000
Issuance of common stock						$ 164	(164)
Issuance of common stock, shares						163,814
Distribution from an entity								(187,853)	(187,853)
Conversion of convertible notes payable						$ 5,014	262,959		267,973
Conversion of convertible notes payable, shares						5,014,697
Reclassify derivative liabilities to additional paid in capital upon conversion of debt							611,143		611,141
Reclassify derivative liabilities to additional paid in capital
Sale of subsidiary					$ (2,365,864)		2,365,864
Sale Of Subsidiary, shares					(294,101)
Net loss								(2,836,893)	(2,836,893)
Ending balance, value at Dec. 31, 2020	780,048,201	$ 12,558,517	$ 198,488		$ (2,365,864)	$ 5,267	(733,733,688)	(65,583,255)	(8,872,334)
Ending balance, shares at Dec. 31, 2020		3,139,629	287	203,210,563	(294,101)	5,267,433
Issuance of common stock for services						$ 2,920	27,404		30,324
Issuance of Common Stock for Services, shares						1,628,395
Distribution of dividend								(201,782)	(201,782)
Divestiture of subsidiary		$ (2,561,241)			$ (2,601,822)		5,163,063
Divestiture of subsidiary, shares		(325,244)			(325,244)
Reclass of derivative liability due to change in accounting policy							2,903,663		2,903,663
Issuance of warrant
Conversion of convertible notes payable						$ 109,234	804,991		914,225
Conversion of convertible notes payable, shares						109,234,241
Reclassify derivative liabilities to additional paid in capital upon conversion of debt							644,997		644,997
Reclassify derivative liabilities to additional paid in capital
Surrender of Preferred I shares	$ (720,000,000)						720,000,000
Surrender of Preferred I shares, shares	(180,000,000)
Issuance of common stock in exchange for preferred I shares	$ (500,000)					$ 50,000	450,000
Issuance of common stock in exchange for preferred I shares, shares				(125,000)		50,000,000
Warrants issued with indebtedness							260,433		260,433
Issuance of preferred stock series J		$ 3,579,336							3,579,336
Issuance of preferred stock series J, shares		579,768
Issuance of preferred stock series N		$ 3,472,224					(347,222)		3,125,002
Issuance of preferred stock series N, shares		868,056
Issuance of preferred stock series B		$ 807,196							807,196
Issuance of preferred stock series B, shares		201,799
Net loss								(409,707)	(409,707)
Ending balance, value at Dec. 31, 2021	$ 59,548,201	$ 17,856,032	$ 198,488		$ (4,967,686)	$ 167,421	$ (3,826,349)	$ (66,194,744)	$ 2,781,364
Ending balance, shares at Dec. 31, 2021		4,464,008	287	23,085,563	(619,345)	166,130,069

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net (Loss) from continuing operations	$ (409,707)	$ (2,836,893)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities:
Depreciation	35,334	23,100
Amortization of loan discount	1,051,264	1,183,147
Change in value of derivative liability	0	(517,406)
Gain on forgiveness of debt	(739,450)	0
(Increase) decrease in:
Accounts receivable	(1,100,277)	83,163
Right of use - assets	100,715	38,232
Prepaids and other current assets	(30,282)	20,234
Land	63,000	0
Increase(decrease) in:
Accounts payable & Accrued expense	190,302	(156,678)
Due to from related party	(42,827)	0
Accrued officers compensation	764,835	748,735
Accrued interest	(265,860)	185,820
Right of use - liabilities	(108,043)	(38,143)
Preferred shares to be issued	0	222,000
Due to officers and shareholders	0	23,338
Deferred revenue	(353,830)	117,935
Net cash provided by (used in) operating activities	(844,826)	(903,416)
Net cash from Discontinued Operations - Operating	(191,504)	(44,598)
INVESTING ACTIVITIES
Purchase of property and equipment	(3,407)	0
Acquisition of Nova Ortho and Spine PLLC, net of cash acquired	(2,320,235)	0
Net cash used in investing activities	(2,323,642)	0
Net cash from Discontinued Operations - Investing	0	0
FINANCING ACTIVITIES
Repayments to directors and officers	0	(9,500)
Proceeds from convertible notes payable	444,500	746,072
Proceeds from notes payable - related party	0	127,445
Proceeds from notes payable	0	706,807
Proceeds from PPP loan and SPA loans	547,050	0
Repayment of credit line	(51,927)	(39,172)
Repayment to convertible notes payable	(30,777)	(27,106)
Repayments to notes payable - related party	0	(163,316)
Payment of notes payable - 3rd party	(28,318)	(2,957)
Dividend on preferred stock	(203,880)	(187,850)
Issuance of preferred stock series N	3,000,000	0
Net cash provided by financing activities	3,676,648	1,150,423
NET INCREASE IN CASH AND CASH EQUIVALENTS	316,676	202,409
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	279,311	76,902
CASH AND CASH EQUIVALENTS, END OF YEAR	595,987	279,311
SUPPLEMENTARY DISCLOSURE OF CASH FLOW INFORMATION
Interest	127,242	379,892
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued upon conversion of notes payable	885,691	196,291
Common stock issued for settlement of accrued expense	388,143	49,466
Preferred stock issued for business acquisition	3,579,336	0
Preferred stock issued upon conversion of notes payable and accrued interest	563,196	0
Derivative liability settled upon conversion	$ 1,396,610	$ 611,141

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization and Nature of Operations Legacy Card Company, LLC (“Legacy”) was formed as a Limited Liability Company on August 29, 2001. On April 18, 2005, Legacy converted from a California Limited Liability Company to a Nevada Corporation. On November 10, 2005, Legacy merged with Cardiff Lexington Corporation (“Cardiff Lexington”, the “Company”), a publicly held corporation. On April 13, 2021, Cardiff Lexington Corporation converted from a Florida Corporation to a Nevada Corporation. In the first quarter of 2013, it was decided to restructure Cardiff Lexington into a holding company that adopted a new business model known as "Collaborative Governance," a form of governance enabling businesses to take advantage of the potential access to capital markets provided by affiliation with a publicly-traded company. Cardiff Lexington began targeting the acquisition of niche companies with high growth potential. The reason for this strategy was to protect the Company’s shareholders by acquiring businesses with little to no debt, seeking support with both financing and management that had the ability to offer a return to investors. Description of Business Cardiff Lexington consists of the following wholly owned subsidiaries: We Three, LLC dba Affordable Housing Initiative (“AHI”), acquired May 15, 2014 Romeo’s Alpharetta, LLC dba Romeo’s NY Pizza (“Romeo’s Pizza”), acquired September 30, 2014; Sold July 1, 2020. Edge View Properties, Inc., (“Edge View”) acquired July 16, 2014 Repicci’s Franchise Group, LLC (“Repicci’s Group”), acquired August 10, 2016; Sold June 1, 2020. Platinum Tax Defenders, LLC (“Platinum Tax”), acquired July 31, 2018 JM Enterprises 1, Inc. dba Key Tax Group (“Key Tax”), acquired May 8, 2019; Sold December 31, 2021 Red Rock Travel Group, LLC (“Red Rock”), acquired July 31, 2018, discontinued May 31, 2019 Nova Ortho and Spine, PLLC (“Nova”), acquired May 31, 2021 Principles of Consolidation The consolidated financial statements include the accounts of Cardiff, and its wholly-owned subsidiaries: AHI, Edge View, Platinum Tax, Nova Ortho and Spine and subsidiaries shown as discontinued operations includes Red Rock, Romeo’s, Repicci’s and Key Tax. All significant intercompany accounts and transactions are eliminated in consolidation. Certain prior period amounts may have been reclassified for consistency with the current period presentation. These reclassifications would have no material effect on the reported consolidated financial results. Subsidiaries discontinued are shown as discontinued operations. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Management uses its historical records and knowledge of its business in making estimates. Accordingly, actual results could differ from those estimates. Change in Capital Structure In the first quarter of 2020, the Company announced a reverse split of several of its Preferred Stock Classes effective December 31, 2020. In May 2020, the Company affected a 10,000:1 reverse split of Common Stock . In the second quarter of 2021, the Company completed a change in domicile from a Florida corporation to a Nevada Corporation. COVID-19 Pandemic The outbreak of a novel coronavirus throughout the world, including the United States, during early calendar year 2020 has caused widespread business and economic disruption through mandated and voluntary business closings and restrictions on the movement and activities of people (“COVID-19 Pandemic”). The extent of the impact of the COVID-19 Pandemic on the Company's business is highly uncertain and difficult to predict, as the response to the COVID-19 Pandemic is rapidly evolving in many countries, including the United States and other markets where the Company operates. It is expected that many of the Company's customers and suppliers could be impacted by these closings and restrictions which could materially and adversely affect demand for our products, our ability to obtain or deliver inventory or services, and our ability to collect accounts receivables as customers face higher liquidity and solvency risk. Furthermore, capital markets and economies worldwide have also been negatively impacted by the COVID-19 Pandemic, and it is possible that it could cause an economic downturn, recession, or depression. Such economic disruption could have a material adverse effect on our business. Policymakers around the world have responded with fiscal and monetary policy actions to support the economy. The magnitude and overall effectiveness of these actions remains uncertain. Accounts Receivable Accounts receivable is reported on the balance sheet at the net amounts expected to be collected by the Company. Management closely monitors outstanding accounts receivable and charges off to expense any balances that are determined to be uncollectible which was $ 0 21,870 4,948,796 16,377 Property and Equipment Property and equipment are carried at cost. Expenditures for renewals and betterments that extend the useful lives of property, equipment or leasehold improvements are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is calculated using the straight-line method for financial reporting purposes based on the following estimated useful lives: Schedule of estimated useful lives Classification Useful Life Equipment, furniture, and fixtures 5 - 7 years Medical equipment 10 years Leasehold improvements 10 years or lease term, if shorter Goodwill and Other Intangible Assets Goodwill and indefinite-lived brands are not amortized, but are evaluated for impairment annually or when indicators of a potential impairment are present. Our impairment testing of goodwill is performed separately from our impairment testing of indefinite-lived intangibles. The annual evaluation for impairment of goodwill and indefinite-lived intangibles is based on valuation models that incorporate assumptions and internal projections of expected future cash flows and operating plans. The Company believes such assumptions are also comparable to those that would be used by other marketplace participants. During the years ended December 31, 2021 and 2020, the Company did no Valuation of long-lived assets In accordance with the provisions of Accounting Standards Codification (“ASC”) Topic 360-10-5, “ Impairment or Disposal of Long-Lived Assets Revenue Recognition On January 1, 2018, we adopted ASC 606, Revenue from contracts with customers (“Topic 606”) using the modified retrospective method applied to those contracts which were not completed as of January 1, 2018. The Company applies the following five-step model to determine revenue recognition: · Identification of a contract with a customer · Identification of the performance obligations in the contact · Determination of the transaction price · Allocation of the transaction price to the separate performance allocation · Recognition of revenue when performance obligations are satisfied The Company only applies the five-step model when it is probable that the Company will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception and once the contract is determined to be within the scope of ASC 606, the Company assesses services promised within each contract and determines those that are performance obligations and assesses whether each promised service is distinct. The Company’s financial services sector reports revenues as services are performed and its healthcare sector reports revenues at the time control of the services transfer to the customer and from providing licensed and/or certified orthopedic procedures. Our healthcare subsidiary does not have contract liabilities or deferred revenue as there are no amounts prepaid for services. Established billing rates are not the same as actual amounts recovered for our healthcare subsidiary. They generally do not reflect what the Company is ultimately paid and therefore are not reported in our consolidated financial statements. The Company is typically paid amounts based on established charges per procedure with guidance from the annually updated Current Procedural Terminology (“CPT”) guidelines (a code set maintained by the American Medical Association through the CPT Editorial Panel), that designates relative value units (“RVU's”) and a suggested range of charges for each procedure which is then assigned a CPT code. This fee is discounted to reflect the percentage paid to the Company “using a modifier” recognized by each insurance carrier for services, less deductible, co-pay, and contractual adjustments which are deducted from the calculated fee. The net revenue is recorded at the time the services are rendered. Contract Fees (Non-PIP) The Company has contract fees for amounts earned from its Non-Personal Injury Protection (“PIP”) related procedures, typically car accidents, and are collected on a contingency basis. These cases are sold to a factor, who bears the risk of economic benefit or loss. After selling patient cases to the factor, any additional funds collected by the Company are remitted to the factor. Service Fees – Net (PIP) The Company generates services fees from performing various procedures on the date the services are performed. These services primarily include slip and falls as well as smaller nominal Non-PIP services. Fees are collected primarily from third party insurance providers. These revenues are based on established insurance billing rates less allowances for contractual adjustments and uncollectible amounts. These contractual adjustments vary by insurance company and self-pay patients. The Company computes these contractual adjustments and collection allowances based on its historical collection experience. Completing the paperwork for each case and preparing it for billing takes approximately ten business days after a procedure is performed. The majority of claims are then filed electronically except for those remaining insurance carriers requiring paper filing. An initial response is usually received within four weeks from electronic filing and up to six weeks from paper filing. Responses may be a payment, a denial, or a request for additional information. Historical collection rates are estimated using the most current prior 12-month historical payment and collection percentages. The Company generally receives all of its collections within 12 months from the date of service. The Company accounts for chargebacks as they occur and records an estimate for expected chargebacks as they are received from insurance companies. For the years ended December 31, 2021 and 2020, the Company recorded $0 and $21,870 of bad debt expense, respectively. Additionally, the Company has not recorded any estimate for expected chargebacks. The Company’s contracts for both its contract and service fees each contain a single performance obligation (providing orthopedic services), as the promise to transfer the individual services is not separately identifiable from other promises in the contracts and, therefore, not distinct, as a result, the entire transaction price is allocated to this single performance obligation. Accordingly, the Company recognizes revenues (net) when the patient receives orthopedic care services. Our patient service contracts generally have performance obligations which are satisfied at a point in time. The performance obligation is for onsite or off-site care provided. Patient service contracts are generally fixed-price, and the transaction price is in the contract. Revenue is recognized when obligations under the terms of the contract with our patients are satisfied; generally, at the time of patient care. Financial Services Income The Company generates revenue from providing tax resolution services to individuals and business owners that have federal and state tax liabilities by assisting its clients to settle outstanding tax debts. Additionally, services include back taxes, offer in compromise, audit representation, amending tax returns, tax preparation, wage garnishment relief, removal of bank levies and liens, and other financial challenges. Rental Income The Company’s rent revenue is derived from the mobile home leases. The expired leases are considered month-to-month leases. In accordance with section ASC 842, the cost of property held for leasing by major classes of property according to nature or function, and the amount of accumulated depreciation in total, is presented in the accompanying consolidated balance sheets as of December 31, 2021 and December 31, 2020. There are no contingent rentals included in income in the accompanying consolidated statements of operations. With the exception of the month-to-month leases, revenue was recognized on a straight-line basis and amortized into income on a monthly basis, over the lease term. Advertising Costs Advertising costs are expensed as incurred. Advertising costs are included as a component of cost of sales in the consolidated statements of operations and changes in members’ equity. The Company recognized advertising and marketing expense of $ 1,301,050 1,511,955 Valuation of Derivative Instruments Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 815-10, Derivatives and Hedging (“ASC 815-10”) For option based simple derivative financial instruments, the Company uses the Black-Scholes option pricing model to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is reassessed at the end of each reporting period. Beneficial Conversion Feature For conventional convertible debt where the rate of conversion is below market value, the Company records a “beneficial conversion feature” (“BCF”) discount against the face amount of the respective debt instrument (offset to additional paid in capital). When the Company records a BCF which is not a conventional convertible, the fair value of the BCF is recorded as a derivative liability with an offset against the face amount of the respective debt instrument which is amortized to interest expense over the term of the debt. Fair Value Measurements Fair value is defined as 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. Assets and liabilities recorded at fair value in the consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair value. The fair value hierarchy distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs), and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: Level Input Definition Level 1 Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date. Level 2 Inputs, other than quoted prices included in Level 1, which are observable for the asset or liability through corroboration with market data at the measurement date. Level 3 Unobservable inputs that reflect management's best estimate of what market participants would use in pricing the asset or liability at the measurement date. Stock-Based Compensation The Company accounts for its stock-based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB Accounting Standards Codification. Pursuant to paragraph 718-10-30-6 of the FASB Accounting Standards Codification, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. Generally, all forms of share-based payments, including stock option grants, warrants and restricted stock grants and stock appreciation rights are measured at their fair value on the awards’ grant date, based on estimated number of awards that are ultimately expected to vest. The expense resulting from share-based payments is recorded in general and administrative expense in the consolidated statements of operations. Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services The Company early adopted ASU No 2018-07 for equity instruments issued to parties other than employees. Income Taxes Income taxes are determined in accordance with ASC Topic 740, “ Income Taxes ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. For the periods ended December 31, 2021 and 2020, the Company did not have any interest and penalties associated with tax positions and did no Loss per Share FASB ASC Subtopic 260, Earnings Per Share Going Concern The accompanying consolidated financial statements have been prepared using the going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business. The Company has sustained operating losses since its inception and has negative working capital and an accumulated deficit. These factors raise substantial doubts about the Company’s ability to continue as a going concern. As of December 31, 2021, the Company has sustained recurring losses and accumulated a working capital deficit of approximately $ 5,975,487 The ability of the Company to continue as a going concern and the appropriateness of using the going concern basis is dependent upon, among other things, additional cash infusions. Management has prospective investors and believes the raising of capital will allow the Company to fund its cash flow shortfalls and pursue new acquisitions. There can be no assurance that the Company will be able to obtain sufficient capital from debt or equity transactions or from operations in the necessary time frame or on terms acceptable to it. Should the Company be unable to raise sufficient funds, it may be required to curtail its operating plans. In addition, increases in expenses may require cost reductions. No assurance can be given that the Company will be able to operate profitably on a consistent basis, or at all, in the future. Should the Company not be able to raise sufficient funds, it may cause cessation of operations. Recent Accounting Standards In August 2020, the FASB issued ASU No. 2020-06 (“ASU 2020-06”) “ Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40) Upon adoption of ASU 2020-06, we reclassified the previously identified beneficial conversion features to the associated debt. We also determined, that in accordance with ASU 2017-11, such beneficial conversion features are not considered a liability classified derivative. Changes to accounting principles are established by the FASB in the form of Accounting Standards Update (“ASU”) to the FASB's Codification. We consider the applicability and impact of all ASU's on our financial position, results of operations, shareholders’ deficit. cash flows, or presentation thereof. In June 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update (“ASU”) No. 2016-13, Measurement of Credit Losses on Financial Instruments, which supersedes current guidance by requiring recognition of credit losses when it is probable that a loss has been incurred. The new standard requires the establishment of an allowance for estimated credit losses on financial assets including trade and other receivables at each reporting date. The new standard will result in earlier recognition of allowances for losses on trade and other receivables and other contractual rights to receive cash. In November 2019, the FASB issued ASU No. 2019-10, Financial Instruments -- Credit Losses (Topic 326), Derivatives and hedging (Topic 815) and Leases (Topic 842), which extends the effective date of Topic 326 for certain companies until fiscal years beginning after December 15, 2022. The new standard will be effective for the Company in the first quarter of fiscal year beginning January 1, 2023, and early adoption is permitted. Management does not expect that the adoption of this standard will have a material effect on the Company's financial statements. Reclassifications Certain accounts relating to the prior year have been reclassified to conform to the current period’s presentation. These reclassifications had no effect on the net income or net assets as previously reported.

RESTATEMENT OF PREVIOUSLY ISSUE

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2021
Restatement Of Previously Issued Financial Statements
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	2. RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS Subsequent to the initial issuance of the Company's 2020 financial statements on March 31, 2021, management reconsidered the methodology previously applied in its valuation of derivative liabilities contained in its matured convertible notes which are in default, to include all inputs to measure the time value component to the application of the Black-Scholes Model. In addition, management also discovered that it did not reflect the impact of amendments which resulted in modifications in certain rights and privileges for certain classes of its preferred stock, which should have been accounted for as a deemed dividend at the time of modification. The restatement primarily relates to the accounting for (1) the valuation of embedded derivative liabilities in certain matured convertible notes and (2) the accounting treatment for changes in certain rights and privileges with respect to certain classes of preferred stock on January 10, 2020. (1) For certain convertible notes in default containing embedded derivatives (the “Notes”), the Company originally valued the derivative liability using a Black-Scholes Model, but without consideration to a time value component (the term, volatility, or discount rates), because these notes had matured and were immediately due. As a result, the embedded derivatives for expired notes were measured using a valuation methodology which was analogous to the use of intrinsic value. Company management has reconsidered the methodology previously applied, and determined that the use of all inputs to the Black-Scholes Model is more appropriate in the determination to measure the fair value of all derivative liabilities. (2) The Company originally did not reflect the impact of amendments which resulted in modifications in certain rights and privileges for certain classes of its preferred stock. Subsequent to the issuance of its financial statements for the year ended December 31, 2020, Company management determined that these modifications resulted in changes to the carrying value of certain classes of preferred stock, which should have been accounted for as a deemed dividend at the time of modification. The following table summarizes the impacts of the error corrections on the Company's financial statements for each of the periods presented below: i. Balance sheet Schedule of financial statements Impact of correction of error December 31, 2020 As previously reported Adjustments As restated Total assets $ 4,930,147 $ – $ 4,930,147 Derivative liability 2,405,358 498,305 2,903,663 Net, liabilities of discontinued operations 2,441,965 249,730 2,691,695 Other 8,207,123 – 8,207,123 Total liabilities 13,054,446 748,035 13,802,481 Accumulated deficit (64,835,220 ) (748,035 ) (65,583,255 ) Others 56,710,921 – 56,710,921 Total deficiency in shareholders' equity $ (8,124,299 ) $ (748,035 ) $ (8,872,334 ) ii. Statement of operations Impact of correction of error Year ended December 31, 2020 As previously reported Adjustments As restated Loss from operations $ (1,804,151 ) $ – $ (1,804,151 ) Change in value of derivative liability 379,892 54,822 434,714 Others (1,550,148 ) – (1,550,148 ) Other income (expense) (1,170,256 ) 54,822 (1,115,434 ) Net loss before discontinued operations (2,974,407 ) 54,822 (2,919,585 ) Loss from discontinued operations (125,599 ) 13,418 (112,181 ) Gain from discontinued operations 194,873 – 194,873 Income (loss) from discontinued operations 69,274 13,418 82,692 Net loss (2,905,133 ) 68,240 (2,836,893 ) Deemed dividend on preferred stock – (1,605,266 ) (1,605,266 ) Net loss attributable to common stockholders $ (2,905,133 ) $ (1,537,026 ) $ (4,442,159 ) Basic Earnings (loss) per Share Continued Operations $ (3.20 ) $ (4.98 ) Discontinued Operations $ 0.08 $ 0.09 Diluted Earnings (loss) per Share Continued Operations $ (3.20 ) $ (4.98 ) Discontinued Operations $ – $ 0.00 Weighted Average Shares Outstanding - Basic Earnings (loss) per Share Continued Operations 908,485 908,485 Discontinued Operations 908,485 908,485 Weighted Average Shares Outstanding - Diluted Earnings (loss) per Share Continued Operations 908,485 908,485 Discontinued Operations 1,444,295,967,109 1,444,295,967,109

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS	3. ACQUISITIONS Nova Ortho and Spine, LLC On May 31, 2021 the Company completed the acquisition of Nova Ortho and Spine LLC. Sellers received a cash payment in the amount of $2,500,000 and were issued 894,834 shares of Series J Preferred Stock of the Company with a par value of $0.001 and a stated value of $4.00 with an aggregate stated value equal to $3,579,334 for a total transaction of $6,079,334. The Preferred J stock rights and privileges include voting rights, a conversion ratio of 1:2:00. The Preferred J shares have a lock-up/leak-out limiting the sale of stock for 6 months after which conversions and sales are limited to 20% of their portfolio per year, pursuant to the terms of the Stock Purchase Agreement. The parties further agreed to performance based contingent supplement payment to Sellers in 2022 should one year from the closing date the Company’s trailing twelve months minimum Pre-Tax Net Income exceed $1,979,320, the “Milestone”, which in that event would cause the issuance to Sellers of 818,750 additional shares of Preferred J Stock, with an aggregate stated value equal to Three Million Two Hundred Seventy-Five Thousand Dollars ($3,275,000). The preliminary purchase price allocation of the net assets acquired is as follows: Schedule of preliminary purchase price allocation Nova Ortho and Spine, PLLC Cash $ 177,977 Accounts receivable 4,052,213 Property and equipment 92,064 Other assets 342,493 Goodwill 2,391,608 Liabilities (977,021 ) Total $ 6,079,334

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2021
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	4. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Schedule of accrued expenses December 31, 2021 2020 Accounts payable $ 170,914 $ 119,653 Accrued credit cards 16,466 28,548 Accrued expense – previously factored liability 846,754 – Accrued income taxes, and other taxes 7,553 282,798 Accrued professional fees 270,827 27,727 Accrued advertising 39,886 75,963 Accrued payroll 39,959 27,569 Accrue expense - other 363 54,815 Total $ 1,392,722 $ 617,073 The Company is delinquent paying certain income and property taxes. As of December 31, 2021 and 2020, the balance for these taxes, penalties and interest is $ 7,553 282,798

PLANT AND EQUIPMENT, NET

PLANT AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
PLANT AND EQUIPMENT, NET	5. PLANT AND EQUIPMENT, NET Property and equipment as of December 31, 2021 and December 31, 2020 is as follows: Schedule of Property and Equipment December 31, 2021 December 31, 2020 Residential housing $ 319,856 $ 341,205 Medical equipment 35,974 – Computer Equipment 9,189 – Furniture, fixtures and equipment 96,532 76,017 Leasehold Improvement 15,950 – Total 477,501 417,222 Less: accumulated depreciation (218,471 ) (205,443 ) Property and equipment, net $ 259,030 $ 211,799 For the years ended December 31, 2021 and 2020, depreciation expense was $ 35,334 23,100 13,886 1,274 21,448 21,826

LAND

LAND	12 Months Ended
	Dec. 31, 2021
Real Estate [Abstract]
LAND	6. LAND During the year ended December 31, 2021, the Company sold 3 lots for $ 152,000, 540,000 603,000 241,199

LINE OF CREDIT

LINE OF CREDIT	12 Months Ended
	Dec. 31, 2021
Line Of Credit
LINE OF CREDIT	7. LINE OF CREDIT At December 30, 2021 and December 31, 2020, the Company had a revolving line of credit with a financial institution for $ 92,500 3.45 6.70 0 51,927

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	8. RELATED PARTY TRANSACTIONS On February 11, 2021, the Chairman of the Board and the Chief Executive Officer each converted 62,500 Preferred Series I shares into 25,000,000 restricted common shares for a total of 125,000 Preferred Series I shares into 50,000,000 restricted common shares. Effective December 28, 2021, the Chairman of the Board and Chief Executive Officer each forfeit and surrendered for no consideration 90,000,000 180,000,000 The Company assumed notes payable from the previous owners of which are currently managers of certain subsidiaries related to the acquisition of Key Tax on May 8, 2019. These notes and loans are due on demand and do not bear interest. The balance of these notes and loans are $ 153,925 35,164 From time to time, the previous owner which is currently the manager of Platinum Tax Defenders loans funds to the Company to cover short term operating needs. Amounts owed as of December 31, 2021 and 2020 were $ 37 2,721 The Company assumed amounts due to previous owners who are current managers Edge View Properties Inc. related to the acquisition on July 16, 2014. These amounts are due on demand and do not bear interest. The balance of these amounts are $ 4,979 50,021 162,598 The Company agreed to pay $360,000 per year and a $200,000 of target annual incentive granted in 2020 to the Chief Executive Officer based on his employment agreement since July 1, 2020 of which currently 50% is paid in cash and 50% is accrued. The Company previously paid the Chief Executive Officer $300,000 per year. The total outstanding accrued compensation as of December 31, 2021 and 2020 were $ 1,415,000 1,035,000 The Company agreed to pay $360,000 per year and a $200,000 of target annual incentive to the Chairman of the Board based on his employment agreement since July 1, 2020 of which currently 50% is paid in cash and 50% is accrued. The Company previously paid the Chairman of the Board $300,000 per year. The total outstanding accrued compensation as of December 31, 2021 and 2020 were $ 1,400,000 1,020,000 The Company agreed to pay $120,000 per year to the Chief Operating Officer based on his amended employment agreement executed on May 15, 2019. In the third quarter of 2021, the Chief Operating Officer received 61,000 244,000 159,000 120,000 The Company pays $156,000 per year to the Chief Financial Officer based on his amended employment agreement executed on May 15, 2021. The total outstanding accrued compensation as of December 31, 2021 and 2020 was $ 17,057 The Company entered into a Management Agreement effective May 31, 2021 for compensation to the Principals of the Company’s Nova Ortho and Spine subsidiary in the form of an annual base salaries of $ 372,000 450,000 372,000 Collectively, as a group, Principals will receive an annual cash bonus and stock equity set forth below (the “Annual Bonus”). The Annual Bonus will be conditioned upon the Company achieving 100% of the annual objectives of financial performance goals as set forth below. Schedule of annual objectives of financial performance Year Minimum Annual Nova EBITDA Cash Annual Bonus Series J Preferred Stock 2021 $ 2.0 $120,000 120,000 2022 $ 2.4 $150,000 135,000 2023 $ 3.7 $210,000 150,000 2024 $ 5.5 $300,000 180,000 2025 $ 8.0 $420,000 210,000 The Company obtained short-term advances from the Chairman of the Board that are non-interest bearing and due on demand. As of December 31, 2021 and 2020, the Company owed the Chairman $ 126,765 126,849

NOTES AND LOANS PAYABLE

NOTES AND LOANS PAYABLE	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
NOTES AND LOANS PAYABLE	9. NOTES AND LOANS PAYABLE Notes payable at December 31, 2021 and 2020, respectively, are summarized as follows: Schedule of notes payable December 31, 2021 December 31, 2020 Notes and Loans Payable $ 600,932 $ 1,347,690 Less current portion (458,177 ) (947,912 ) Long-term portion $ 142,755 $ 399,778 Long-term debt matures as follows: Schedule of Maturities of Long-term Debt Amount 2022 $ 458,177 2023 4,923 2024 4,923 2025 4,923 2026 4,923 Thereafter 123,063 Total $ 600,932 Notes and Loans Payable – Related Party The Company assumed notes payable from the previous owners of which are currently managers of Key Tax related to the acquisition of Key Tax on May 8, 2019 and these amounts have been divested and returned to the previous owners. The notes are due on demand and do not bear interest. The balance of these notes and loans are zero 0 36,642 37 2,721 8,209 50,021 Loans and Notes Payable – Unrelated Party On March 12, 2009, the Company entered into a preferred debenture agreement for $20,000. The note bore interest at 12% per year and matured on September 12, 2009. The Company assigned all of its receivables from consumer activations of the rewards program as collateral on this debenture. No warrants had been exercised before the expiration. The balance of the note was $ 10,989 4,910 3,591 On September 7, 2011, the Company entered into a Promissory Note agreement for $50,000. The note bore interest at 8% per year and matured on September 7, 2016. Effective March 29, 2021, the principal balance of $50,000 and accrued interest of $37,282 were converted into shares of preferred stock. This note was converted to preferred stock in the first quarter. See footnote 12, Capital Stock. The balance of the note was - 0 50,000 0 37,822 On November 17, 2011, the Company entered into a Promissory Note agreement for $50,000. The note bore interest at 8% per year and matured on November 17, 2016. Effective March 29, 2021, the principal balance of $50,000 and accrued interest of $36,505 were converted into shares of preferred stock. This note was converted to preferred stock in the first quarter. See footnote 12, Capital Stock. The balance of the note was - 0 50,000 0 55,500 On March 11, 2009, the Company entered into a Promissory Note agreement for $15,000. The note bore interest at 12% per year and matured on April 29, 2014. Effective March 29, 2021, the principal balance of $15,000 and accrued interest of $19,465 were converted into shares of preferred stock. This note was converted to preferred stock in the first quarter. See footnote 12, Capital Stock. The balance of the note was - 0 15,000 0 21,265 On September 9, 2019, the Company obtained a promissory note for $410,000 at 10% interest and matured on September 9, 2020. On November 10, 2020, the Company entered into addendum No. 1 on the note extending the maturity date until December 31, 2020. On May 4, 2021, the Company entered into addendum No. 2, whereby the maturity date shall be amended to be November 3, 2021 22,266 410,000 432,266 24 432,266 410,000 137,345 53,805 The Company obtained short-term loans from unsecured sources. These short-term loans were due on demand and accrue interest at 18%. This subsidiary was divested 12-31-21 and these loans were eliminated. Paycheck Protection Program (“PPP”) Loans On April 14, 2020, the Company obtained a PPP loan for $ 127,400 1 April 14, 2022 0 127,400 923 On May 8, 2020, the Company obtained a PPP loan for $ 257,500 1 May 8, 2022 0 257,500. On February 19, 2021, the Company obtained a PPP loan of $ 229,500 1 February 19, 2023 231,374 0 On February 23, 2021, the Company obtained a PPP loan of $ 117,550 1 February 23, 2023 118,130 0 Small Business Administration (“SBA”) Loans On June 2, 2020, The Company obtained an SBA loan of $ 150,000 3.75 June 2, 2050 147,677 5,723 149,900 3,310 On October 7, 2020, the Company obtained an SBA loan for $ 150,000 3.50 October 7, 2050 200,000 3.75 349,900 9,608 149,900 1,239 On April 12, and June 16, 2020, the Company obtained SBA grants totaling $ 20,000 5 10,000 860 20,000 628

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	10. CONVERTIBLE NOTES PAYABLE Some of the Convertible Notes issued as described below included anti-dilution provisions that allowed for the adjustment of the conversion price. The Company considered the guidance provided by the FASB in “Determining Whether an Instrument Indexed to an Entity’s Own Stock,” the result of which indicates that the instrument is not indexed to the issuer’s own stock. Accordingly, the Company determined that, as the conversion price of the Notes issued in connection therewith could fluctuate based future events, such prices were not fixed amounts. As a result, the Company determined that the conversion features of the Notes issued in connection therewith are not considered indexed to the Company’s stock and characterized the value of the conversion feature of such notes as derivative liabilities. As of December 31, 2021, and 2020, the Company had convertible debt outstanding of $ 2,077,753 2,584,967 444,500 66,315 0 108,320 1,051,264 1,192,044 During the year ended December 31, 2021, the Company converted $ 885,691 388,143 13,000 109,234,241 During the years ended December 31, 2020, the Company converted $ 196,291 49,466 53,255 5,014,696 In addition to the conversions of convertible debt into common stock, the Company converted convertible debt principal of $150,000 and accrued interest of $225,800 into 140,799 shares of preferred series B stock. The series B stock has a par value of $.001 and a stated value of $4.00 per share. Convertible notes as of December 31, 2021 and 2020 are summarized as follows: Schedule of convertible notes summary December 31, 2021 December 31, 2020 Convertible notes payable $ 2,077,753 $ 2,584,967 Discounts on convertible notes payable – (108,320 ) Total convertible debt less debt discount 2,077,753 2,476,647 Current portion 2,077,753 2,476,647 Long-term portion $ – $ – Convertible Notes Payable – Unrelated Party Note 1 On March 11, 2009, the Company entered into an unsecured Convertible Debenture (“Debenture 2”) with a shareholder in the amount of $15,000. Debenture 2 bore interest at 12% per year, matured on March 11, 2014. All principal and unpaid accrued interest was due at maturity. The Company was in default on Debenture 2. The note is in default and currently accrues interest at the default interest rate of 12%. Note 7 On February 9, 2016, the Company entered into a 15% convertible line of credit with an unrelated entity in the amount up to $50,000. On February 9, 2016, the Company received $17,500 cash for the line of credit, which matured on February 9, 2017. Note 7, is currently in default and accrues at a default interest rate of 20%. Note 7-1 On October 28, 2016, the Company received $25,000 cash pursuant to the terms of Note 7, which matured on October 28, Note 7-1 is currently in default and accrues at a default interest rate of 20%. Note 8 On March 8, 2016, the Company entered into a 15% convertible promissory note in the principal of $50,000 with an unrelated entity for services rendered. Note 8 is matured on March 8, 2017. Note 8 is currently in default and accrues at a default interest rate of 20%. Note 9 On September 12, 2016, the Company entered into a 10% convertible promissory note in the principal of $80,000 with an unrelated entity for services rendered. Note 9 is matured on September 12, 2017 Note 9 is currently in default and accrues at a default interest rate of 20%. Note 10 On January 24, 2017, the Company entered into a 10% convertible promissory note in the principal of $80,000 with an unrelated entity for services rendered. Note 10 is matured on January 24, 2018. Note 10 is currently in default and accrues at a default interest rate of 20%. Note 11-1 On February 21, 2017, the Company received $25,000 cash pursuant to the terms of Note 11, which matured on February 21, 2018. Note 11-1 is currently in default and accrues at a default interest rate of 20%. Note 11-2 On March 16, 2017, the Company received $40,000 cash pursuant to the terms of Note 11-2, which matured on March 16, 2018. Note 11-2 is currently in default and accrues at a default interest rate of 20%. Note 13-1 & -2 On April 21, 2017, the Company entered into a convertible promissory note with an unrelated entity in the amount $330,000, with original issue discount of $30,000 for net cash to the company of $300,000 . Note 13-1 matured on April 21, 2018. On July 24, 2018, Note 13-1 was purchased by an unrelated party with a new Replacement Convertible Promissory Note (“Note 13-2”) in the amount of $237,909. The note is in default and currently accrues interest at the default interest rate of 18%. Note 22, 22-1 and 22-3 On July 10, 2018, the Company entered into a Senior Secured Convertible Promissory Note with an unrelated entity in the amount $1,040,000, with original issue discount of $103,000, expenses of $64,160 and an interest deposit of $20,000 resulting in net cash to the company of $852,840. The notes 22, 22-1 and 22-3 are in default and currently accrues interest at the default interest rate of 24%. On February 20, 2019, the Company executed an addendum to Note 22, whereby the Company will receive 2 additional tranches. The first upon closing, the Company received $55,216 less expenses of $5,216 resulting in net cash to the Company of $50,000 and on April 10, 2019, the Company received the second tranche, upon completing certain events, of $55,616 less expenses of $5,616 resulting in net cash of $50,000 which was paid directly to a certain vendor. Note 25 On August 13, 2018, the Company entered into a Convertible Promissory Note with an unrelated entity in the amount $126,560, with original issue discount of $13,560 and expenses of $13,000 resulting in net cash to the company of $100,000. Note 25 matured February 13, 2019 and is currently in default. The default interest rate is 18%. Note 26 On August 10, 2017, the Company entered into a Debt Purchase Agreement with an unrelated entity in the amount $20,000. The Note matured January 27, 2018 and is currently in default. The default interest rate is 15%. Note 29, 29 On May 10, 2019, the Company entered into an 8% Convertible Secured Redeemable Note with an unrelated entity in the amount $150,000 and expenses of $7,500 resulting in net cash to the company of $142,500. Note 29 secured, prior to maturity of May 10, 2020. On November 8, 2019, Note 29 was purchased by and assigned to an unrelated party upon execution of Amendment No. 1 to Convertible Promissory Note. The amount assigned was the existing principal amount of the Note 29 of $150,000 and accrued interest of $5,917.81 (“Note 29-1”) plus a new 8% Convertible Secured Redeemable Note (“Note 29-2). The total amount assigned to the new note holder is $218,284.93. Note 29-2 bears interest at 8%, matured on November 8. The note is in default and currently accrues interest at the default interest rate of 24%. Note 31 On August 28, 2019, the Company entered into an 8% Convertible Secured Redeemable Note with an unrelated entity in the amount $120,000, with expenses of $6,000 resulting in net cash to the company of $114,000. Note 31 matured August 28, 2020. The note is in default and currently accrues interest at the default interest rate of 24%. Note 32 On May 22, 2019, the Company received $25,000 from a draw on the line of credit. Note 32 matured May 22, 2020. The note is in default and currently accrues interest at the default interest rate of 20%. Note 33 On February 11, 2020, the Company entered into a 6% Convertible Promissory Note with an unrelated entity in the amount $157,500, with original issue discount of $7,500 and expenses of $7,500 resulting in net cash to the company of $142,500. The note is in default and currently accrues interest at 6%. Note 34 On May 18, 2020, the Company entered into a 6% Convertible Promissory Note with an unrelated entity in the amount $63,000 and expenses of $3,000 resulting in net cash to the company of $60,000. The note is in default and currently accrues interest at the default interest rate of 22%. Note 35 On August 24, 2020, the Company entered into a 6% Convertible Promissory Note with an unrelated entity in the amount $85,000 with expenses of $3,500 resulting in net cash to the company of $81,500. The note is in default and currently accrues interest at the default interest rate of 22%. Note 36-1 On September 3, 2020, the Company entered into a 10% Senior Secured Convertible Promissory Note (“10% Senior Secured Note”) with an unrelated entity in the amount of $733,500, with a gross amount of original issue discount of $183,500 resulting in a gross net cash available to the company of $550,000. Note 36-1 matures September 03, 2021 The first tranche (Note 36-1) executed upon closing was a principal amount of $122,400, less original issue discount of $30,000 and expenses of $7,500 resulting in net cash of $84,900. The note is in default and currently accrues interest at the default interest rate of 18%. Note 36-2 On November 3, 2020, the Company executed the second tranche of the 10% Senior Secured Note The second tranche was a principal amount of $120,000, less original issue discount of $30,000 resulting in net cash of $90,000. The note is in default and currently accrues interest at the default interest rate of 18%. Note 36-3 On December 29, 2020, the Company executed the third tranche of the 10% Senior Secured Note The third tranche was a principal amount of $120,000, less original issue discount of $30,000 resulting in net cash of $90,000. The note is in default and currently accrues interest at the default interest rate of 18%. Note 36-4 On May 5, 2021, the Company executed the fourth tranche of the 10% Senior Secured Note The fourth tranche was a principal amount of $187,500, less original issue discount of $37,500 resulting in net cash of $150,000. The note is in default and currently accrues interest at the default interest rate of 18%. Note 37-1 On September 03, 2020, the Company entered into a 10% Senior Secured Convertible Promissory (“Second 10% Senior Secured Note”) Note with an unrelated entity in the amount $200,000, with original issue discount of $50,000 resulting in net cash available to the company of $150,000. The note is in default. This Note became eligible to convert March 31, 2021 and is convertible into shares of the Company’s common stock as defined in the agreement The first tranche executed upon closing was a principal amount of $67,000, less original issue discount of $17,000 and expenses of $1,500 resulting in net cash of $48,500. The note is in default and currently accrues interest at the default interest rate of 18%. Note 37-2 On November 02, 2020, the Company executed the second tranche of the 10% Senior Secured Note. The second tranche was a principal amount of $66,500, less original issue discount of $16,500 resulting in net cash of $50,000 The note is in default and currently accrues interest at the default interest rate of 18%. Note 37-3 On December 29, 2020, the Company executed the second tranche of the 10% Senior Secured Note. The second tranche was a principal amount of $66,500, less original issue discount of $16,500 resulting in net cash of $50,000. The note is in default and currently accrues interest at the default interest rate of 18%. Note 38 On February 9, 2021, the Company entered into a 6% Convertible Promissory Note with an unrelated entity in the amount $103,500 and expenses of $3,500 resulting in net cash to the company of $100,000. Note 39 On April 26, 2021, the Company entered into a 6% Convertible Promissory Note with an unrelated entity in the amount $153,500 and expenses of $3,500 resulting in net cash to the company of $150,000. Previously, the valuation of the derivative liabilities attached to the convertible debt was arrived at through the use of the Black-Scholes Option Pricing Model (“Black-Scholes Model”). Schedule of derivative liabilities Original Account Balance at 1-1-21 Adjustment to Remove the Derivative Liability Original Account Balance at 1-1-21 (Restated) Derivative Liability 2,903,663 (2,903,663 ) – Upon adoption of ASU 2020-06, we reclassified the previously identified beneficial conversion features to the associated debt. We also determined, that in accordance with ASU 2017-11, such beneficial conversion features are not considered a liability classified derivative. The following is a schedule of convertible notes payable as of and for the year ended December 31, 2021. Schedule of convertible notes details Note # Issuance Maturity Principal Balance 12/31/20 New Loan Cash Paydown Principal Conversions Shares Issued Upon Conversion Principal Balance 12/31/21 Accrued Interest on Convertible Debt at 12/31/20 Interest Expense On Convertible Debt For the Period Ended 12/31/21 Accrued Interest on Convertible Debt at 12/31/21 Unamortized Debt Discount At 12/31/21 1 8/21/2008 8/21/2009 $ 150,000 $ – $ – $ (150,000 ) 140,799 $ – $ 222,608 $ – $ – $ – 7 2/9/2016 On demand 8,485 – – (8,485 ) 18,024,012 – 4,109 1,167 – – 7-1 10/28/2016 10/28/2017 25,000 – – (15,000 ) – 10,000 29,963 4,190 10,899 – 9 9/12/2016 9/12/2017 80,000 – – (29,920 ) 17,278,267 50,080 63,876 12,639 4,141 – 10 1/24/2017 1/24/2018 55,000 – – (42,355 ) 4,714,626 12,646 29,736 3,166 14,831 – 11-2 3/16/2017 3/16/2018 21,345 – – (4,000 ) – 17,345 6,374 3,469 9,843 – 13-2 7/24/2018 1/24/2019 43,961 – – – – 43,961 26,200 7,913 34,113 – 22 7/10/2018 1/10/2021 838,433 – (66,315 ) – – 772,118 75,040 – – – 22-1 2/20/2019 1/10/2021 61,704 – – – – 61,704 13,754 14,768 28,523 – 22-3 4/10/2019 1/10/2021 56,095 – – – – 56,095 11,877 13,426 25,303 – 25 8/13/2018 2/13/2019 118,292 – – (118,292 ) 17,823,255 – 5,788 4,169 – – 26 8/10/2017 1/27/2018 20,000 – – – – 20,000 7,533 2,992 10,525 – 29-1 11/8/2019 11/8/2020 101,374 – – (101,374 ) 13,561,809 – 19 3,683 2,283 – 29-2 11/8/2019 11/8/2020 62,367 – – (25,763 ) – 36,604 14,968 9,283 11,374 – 31 8/28/2019 8/28/2020 61,839 – (9 ) (61,830 ) 5,247,042 – 14,059 1,447 8,385 – 32 5/22/2019 5/22/2020 25,000 – – – – 25,000 7,291 4,986 12,277 – 33 2/11/2020 2/11/2021 153,672 – 500 (154,172 ) 15,522,516 – 8,214 1,277 – – 34 5/18/2020 5/18/2021 50,200 – (200 ) (50,000 ) 4,121,766 – 1,876 233 219 – 35 8/24/2020 8/24/2021 85,000 – – (85,000 ) 5,759,130 – 1,811 813 74 – 36-1 9/3/2020 1/3/2021 122,400 – – – – 122,400 3,934 21,972 25,906 – 36-2 11/3/2020 3/3/2021 122,400 – – – – 122,400 1,934 21,972 23,906 – 36-3 12/29/2020 4/29/2021 122,400 – – – – 122,400 98 21,972 22,070 – 36-4 5/5/2020 9/5/2021 – 187,500 – – – 187,500 – 22,131 22,131 – 37-1 9/3/2020 6/30/2021 67,000 – – – – 67,000 2,197 6,682 8,878 – 37-2 11/2/2020 8/31/2021 66,500 – – – – 66,500 1,090 6,632 7,722 – 37-3 12/29/2020 9/30/2021 66,500 – – – – 66,500 55 6,632 6,686 – 38 2/9/2021 2/9/2022 – 103,500 – (39,500 ) 7,181,818 64,000 – 4,614 4,614 – 39 5/10/2021 5/10/2022 – 153,500 – – – 153,500 – 5,915 5,915 – $ 2,584,967 $ 444,500 $ (66,024 ) $ (885,691 ) 109,375,040 $ 2,077,753 $ 554,404 $ 208,143 $ 300,618 $ –

CAPITAL STOCK

CAPITAL STOCK	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
CAPITAL STOCK	11. CAPITAL STOCK Preferred Stock During January 2020, we facilitated a reverse split of several classes our Preferred Stock which has been given retrospective treatment in these financial statements. In addition to the reverse stock split, management established new rights and privileges for certain classes of preferred stock. The reverse split ratio ranges from 1.6:1 to 307.7:1 11,837,482 Holders of Series B, D, D1, E, E1, F, F1, G, G1, H, H1, I, J, J1, L, L1, M, and P Preferred Stock shall have conversion rights that are affected by the closing common share market price on the date of conversion as reported on such national exchange where the Company’s common stock is traded: i. If the closing market price is less than $4 per share one (1) share of the respective Series of Preferred Stock described in this Section 4(a) shall convert into an amount of common stock equal to: two (2) times the Stated Value, as defined herein, divided by the closing market price as reported on such national exchange where the Company’s common stock is traded on the date of conversion. For Example. If the closing price of the common stock as reported on such national exchange where the Company’s common stock is traded is $1.00 and the Stated Value is $4.00, one (1) preferred share would convert into eight (8) shares of common stock. ii. If the closing market price is equal to or greater than $4 per share one (1) share of the respective Series of Preferred Stock described in this Section 4(a) shall convert into two (2) shares of common stock. For Example. If the closing price of the common stock as reported on such national exchange where the Company’s common stock is traded is $5.00 one (1) preferred share would convert into two (2) shares of common stock. Holders of Series C Preferred Stock shall have Conversion Rights such that upon Conversion each one (1) share of Series C Preferred Stock shall convert into one hundred thousand (100,000) shares of the Common Stock. In the event that the Company should up list to a national exchange as defined by the U.S. Securities and Exchange Commission, each share of Series C Preferred Stock shall automatically be redeemed by the Company in exchange for a total of Fifty Thousand Dollars ($50,000.00) worth of the Common Stock, valued at the time of redemption. Holders of the Series K and K1 Preferred Stock shall have Conversion Rights such that upon Conversion each one (1) share of Series K and K1 Preferred Stock shall convert into 1.25 shares of the Common Stock. Holders of Series R Preferred Stock shall be the amount equal to $0.30; provided, however if the price of the Common Stock closes below $0.30 for the five (5) consecutive Trading Days immediately prior to the Conversion Date, then the Conversion Price shall be adjusted to $0.20, and if the price of the Common Stock closes below $0.20 for the five (5) consecutive Trading Days immediately prior to the Conversion Date, then the Conversion Price shall be adjusted to $0.10. On February 11, 2021, the Chairman of the Board and the Chief Executive Officer each converted 62,500 25,000,000 125,000 50,000,000 Effective March 29, 2021, $ 265,000 298,195 140,799 4.00 As part of the Nova Ortho acquisition, on May 31, 2021, the Company issued 894,834 4.00 3,579,334 Also. as part of the Nova Ortho acquisition, the Company issued 868,056 4.00 3,000,000 472,224 On July 22, 2021, the Chief Operating Officer received 61,000 244,000 Effective December 28, 2021, the Chairman of the Board and Chief Executive Officer each forfeit and surrendered for no consideration 90,000,000 180,000,000 The Company and Key Tax managers have entered into a Buyback Agreement (“Agreement”) which is effective December 31, 2021. Pursuant to the Agreement, Key Tax managers resigned employment from the Company effective December 31, 2021 and has purchased back the subsidiary in exchange for returning 325,244 1,201,169 Common Stock During the twelve months ended December 31, 2021, we executed the following transactions: · 109,234,241 · 50,000,000 · 1,627,031 During the twelve months ended December 31, 2020, we executed the following transactions: · 5,014,697 · On January 9, 2020, we issued 25,000 3,500 · On May 11, 2020, the Company completed a reverse stock split of 10,000:1 for common shares. · On August 24, 2020, 163,814 · On November 5, 2020, 18,000 · 320 119,101

WARRANTS

WARRANTS	12 Months Ended
	Dec. 31, 2021
Warrants
WARRANTS	12. WARRANTS The initial and ending valuation of the warrants as of December 31, 2021 are as follows: Valuation of warrants Year Ended Initial Valuation $ 3,795 Ending Value $ 296 The table below set forth the assumptions for the Black-Scholes Model on each initial date and December 31, 2021: Schedule of warrant assumptions Year Ended Volatility 935.98 Risk-free interest rate 126.0 Expected term 5.0 The initial and ending valuation of the warrants as of December 31, 2020 are as follows: Year Ended Initial Valuation $ 6,135 Ending Value $ 3,795 The table below set forth the assumptions for the Black-Scholes Model on each initial date and December 31, 2020: Year Ended Volatility 1.847 1.861 Risk-free interest rate 1.60 1.83 Expected term 0.5 7.0 Accordingly, the Company recorded warrant expense of $ 2,340 The following tables summarize all warrant outstanding as of December 31, 2021, and the related changes during this period. The warrants expire three years from grant date, which as of December 31, 2021 is 1.31 Schedule of warrant activity Number of Weighted Stock Warrants Balance at January 1, 2021 14,274,477 $ 0.105 Granted 231,481,466 0.015 Exercised – – Expired (1,335,000 ) 0.030 Balance at December 31, 2021 244,420,943 0.200 Warrants Exercisable at December 31, 2021 244,420,943 $ 0.200

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	13. DISCONTINUED OPERATIONS Management has decided to divest from the food services sector due primarily to a shift in strategy to focus time and resources on opportunities in the financial services sector to build upon its tax subsidiaries with related debt, credit, billing, real estate and healthcare. The Company’s restaurant franchise operations have been hard hit by the economic pressure of the COVID-19 pandemic and the subsequent directives and responses to this crisis taken by federal, state, and local governments. In light of current circumstances arising from the COVID-19 pandemic, the Company, as a public reporting company, must evaluate what the Company should and are obligated to do in order to protect shareholders from the negative effects of this pandemic. As a result, management entered into agreements with the existing managers who were the original owners of Romeo’s NY Pizza (“Romeo’s”) and Repicci’s Franchise Group (“Repicci’s”) to buyback the subsidiaries previously purchased by Cardiff Lexington Corporation The Company and the Repicci’s manager have entered into a Resignation, Release & Buyback Agreement and a Resignation, Release & Buyback Agreement Addendum (“Repicci’s Agreements”) which was effective June 1, 2020. Pursuant to the Repicci’s Agreement, the Repicci’s manager resigned employment from the Company effective June 1, 2020 and has purchased the Repicci’s subsidiary in exchange for returning 81,601 Preferred Shares Series H stock (“Preferred H”) which is held by the Company as treasury stock. The Repicci’s manager retained 37,500 shares of Preferred H shares subject to the terms of the Repicci’s Agreements. There was a gain on disposal in the amount of $216,013 in June 2020 which represented net assets and liabilities at the time of sale back. The Company and the Romeo’s manager have entered into a Resignation, Release & Buyback Agreement and a Resignation, Release & Buyback Agreement Addendum (“Romeo Agreements”) which is effective July 1, 2020. Pursuant to the Romeo Agreement, Romeo’s manager resigned employment from the Company effective July 1, 2020 and has purchased back the Romeo’s subsidiary in exchange for returning 212,500 Preferred Shares Series D stock (“Preferred D”). The Romeo’s manager will retain 37,500 shares of Preferred D shares subject to the terms of the Romeo Agreements. There was a loss on disposal in the amount of $21,140 in July 2020 which represented net assets and liabilities at the time of sale back On May 1, 2018, the Company entered into a stock for stock purchase agreement with the sellers of Red Rock Travel, LLC and a related management agreement to manage Red Rock Travel, LLC (“Red Rock”). The terms and conditions of those agreements were subsequently violated causing the transaction to be reversed and dissolved on May 31, 2019. Red Rock reverted to its previous ownership, the Company canceled the preferred series K shares related to the aborted acquisition and the Company filed notice with the State of Florida of the dissolution. The Company continued to carry Red Rock liabilities on its balance sheet including accounts payables and accrued expenses of $ 1,872,086 240,000 214,318 378,877 1,872,086 1,872,086 On April 26, 2020, the Company filed a lawsuit against Investors of Red Rock seeking a judgment declaring that convertible secured notes totaling $240,000 issued by Red Rock and purportedly convertible into the Company’s common stock, be deemed null and void. The Company continues to maintain the liability of these Red Rock Investor notes on its balance sheet under discontinued operations together with corresponding accrued interest and related derivative liability. Subsequently, in the first quarter of 2022, the company settled a $ 40,000 200,000 Schedule of Red Rock Travel December 31, 2021 December 31, 2020 (Restated) Net liabilities of discontinued operations Accounts payable and accrued expenses $ – $ 1,869,961 Accrued interest 231,318 165,065 Convertible debt 240,000 240,000 Derivative liability – 416,669 Net liabilities of discontinued operations $ 471,318 $ 2,691,695 Year Ended December 31, 2021 2020 (Gain) Loss from discontinued operations Selling, general and administrative expenses $ – $ 28,148 Interest expense 68,378 68,756 Change in derivative liability (37,792 ) 15,277 Gain on elimination of derivative liability (378,877 ) – Gain on reversal of RRT liability (1,872,086 ) – Loss from discontinued operations $ (2,220,377 ) $ 112,181

GOODWILL AND IDENTIFIABLE INTAN

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET	12 Months Ended
	Dec. 31, 2021
Goodwill And Identifiable Intangible Assets Net
GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET	14. GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET The following table shows our goodwill balances by reportable segment. We review goodwill for impairment on a reporting unit basis quarterly and whenever events or changes in circumstances indicate the carrying value of goodwill may not be recoverable. Since the date of our last quarterly assessment, we have not identified any changes in circumstances that would indicate the carrying value of goodwill is not recoverable. Allocation of Goodwill to Reporting Segments The following table shows our goodwill balances by reportable segment: Schedule of goodwill balances Affordable Housing Rentals Financial Services Healthcare Total Gross carrying value at December 31, 2020 $ – $ 3,499,963 $ – $ 3,499,963 Accumulated impairment – – – – Carrying value at December 31, 2020 – 3,499,963 – 3,499,963 Acquisition – – 2,391,608 2,391,608 Accumulated impairment – – – – Carrying value at December 31, 2021 $ – $ 2,092,048 $ 2,391,608 $ 4,483,656

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	15. COMMITMENTS AND CONTINGENCIES Leases ASC 842, “Leases”, requires that a lessee recognize the assets and liabilities that arise from operating leases, A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. In transaction, lessees and lessors are required to recognize and measure leases at either the effective date (the “effective date method”) or the beginning of the earliest period presented (the “comparative method”) using a modified retrospective approach. Under the effective date method, the Company’s comparative period reporting is unchanged. In contrast, under the comparative method, the Company’s date of initial application is the beginning of the earliest comparative period presented, and the Topic 842 transition guidance is then applied to all comparative periods presented. Further, under either transition method, the standard includes certain practical expedients intended to ease the burden of adoption. The Company adopted ASC 842, January 1, 2020, using the effective date method and elected certain practical expedients allowing the Company not to reassess: · whether expired or existing contracts contain leases under the new definition of a lease; · lease classification for expired or existing leases; and · whether previously capitalized initial direct costs would qualify for capitalization under Topic 842. The Company also made the accounting policy decision not to recognize lease assets and liabilities for leases with a term of 12 months or less. The Company recorded operating lease expense of $ 185,831 87,649 The Company has operating leases with future commitments as follows: Schedule of property leases Amount 2022 $ 166,568 2023 77,697 2024 35,527 2025 22,215 Total $ 302,007 Employees The Company agreed to pay $360,000 per year and a $200,000 of target annual incentive granted in 2020 to the Chief Executive Officer based on his employment agreement since July 1, 2020 of which currently 50% is paid in cash and 50% is accrued. The Company previously paid the Chief Executive Officer $300,000 per year. The total outstanding accrued compensation as of December 31, 2021 and 2020 were $ 1,385,000 1,035,000 The Company agreed to pay $360,000 per year and a $200,000 of target annual incentive to the Chairman of the Board based on his employment agreement since July 1, 2020 of which currently 50% is paid in cash and 50% is accrued. The Company previously paid the Chairman of the Board $300,000 per year. The total outstanding accrued compensation as of September 30, 2021 and December 31, 2020 were $ 1,400,000 1,020,000 The Company agreed to pay $120,000 per year to the Chief Operating Officer based on his amended employment agreement executed on May 15, 2019. In the third quarter of 2021, the Chief Operating Officer received 61,000 244,000 159,000 120,000 The Company agreed to pay $ 156,000 17,057 The Company entered into a Management Agreement effective May 31, 2021 for compensation to the Principals of the Company’s Nova Ortho and Spine (“Nova”) subsidiary in the form of an annual base salaries of $ 372,000 450,000 372,000 Collectively, as a group, Principals of Nova will receive an annual cash bonus and stock equity set forth in footnote 8 (the “Annual Bonus”). The Annual Bonus will be conditioned upon the Company achieving 100% of the annual objectives of financial performance goals as set forth in footnote 8. We have an employment agreement with subsidiary managers, effective May 31, 2019 with a term of 5 years, whereby we provide for compensation of $17,333 per month along with a bonus incentive if financial performance measures are met. We have an employment agreement with a subsidiary manager, effective July 1, 2018 with a term of 5 years, whereby we provide for compensation of $20,000 per month along with a bonus incentive if financial performance measures are met. We acquired Redrock Travel on May 1, 2018. After numerous violations of the Management Agreement it was determined by our board of directors to terminate the acquisition agreement and to file for the cancelation of the Redrock Stock Class with the State of Florida. A declaration has been served notifying Red Rock and its investors the Board nor officer of the Company approved any transactions entered into with Red Rock. The Company is waiting for a response. On August 6, 2021, a Board Resolution was executed to terminate one of the two employees of Edge View Properties for fraud, deceit, larceny, and thievery for selling property belonging to the Company and personally taking the $ 162,598

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	16. INCOME TAXES At December 31, 2021, the Company had federal and state net operating loss carry forwards of approximately $ 17,330,000 Due to operating losses, there is no provision for current federal or state income taxes for the years ended December 31, 2021 and 2020. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amount used for federal and state income tax purposes. The Company’s deferred tax asset at December 31, 2021 and 2020 consists of net operating loss carry forwards calculated using federal and state effective tax rates equating to approximately $ 4,991,000 4,391,000 4,991,000 4,391,000 600,000 The Company’s total deferred tax asset as of December 31, 2021 and 2020 is as follows: Schedule of deferred tax assets 2021 2020 Deferred tax assets $ 4,991,000 $ 4,391,000 Valuation allowance (4,991,000 ) (4,391,000 ) Net deferred tax asset $ – $ – On December 22, 2017, the U.S. Tax Cuts and Jobs Act (the “Tax Reform Act”) was signed into law by President Trump. The Tax Reform Act significantly revised the U.S. corporate income tax regime by, among other things, lowering the U.S. corporate tax rate from 35 21

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	17. SUBSEQUENT EVENTS General Matters February 17, 2022 - The Company concluded that the Company’s previously issued consolidated financial statements as of and for the year ended December 31, 2020 included in its Annual Report on Form 10-K (the “2020 10-K”) and unaudited condensed consolidated financial statements for the three months ended and year-to-date period ended March 31, 2021 (the “2021 Q-1 10-Q”) (the periods covered by the 2020 10-K and the 2021 Q-1 10-Q being referred to herein as the “Affected Periods”) should no longer be relied upon. The Company filed an amendment to its 2020 10-K to restate its financial annual statements and disclose the impact of the restatement on previously reported quarterly amounts for the Affected Periods. The restatement primarily related to the accounting for (1) the valuation of embedded derivative liabilities in certain matured convertible notes and (2) the accounting treatment for changes in certain rights and privileges with respect to certain classes of preferred stock on January 10, 2020. The quantification of this restatement is summarized in Note 2. On March 15, 2022 the Company settled a $ 40,000 13,333 June 27, 2022 – The Board of Directors confirms the transfer of 1,000,000,000 July 15, 2022 – July 29, 2022 Settlement Agreement Signed by Red Rock Travel all parties agreed to the negotiated terms. Stock Issuances: March 31, 2022 – 1,275,427 April 28, 2022 – 37,500 37,500

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
SEGMENT REPORTING	18. SEGMENT REPORTING The Company has four reportable operating segments as determined by management using the “management approach” as defined by the authoritative guidance on Disclosures about Segments of an Enterprise and Related Information (1) Affordable Housing (We Three), (2) Tax Resolution Services (Platinum Tax and Key Tax (Divested as of December 31, 2021)) (3) Real Estate (Edge View) (4) Healthcare (Nova Ortho) These segments are a result of differences in the nature of the products and services sold. Corporate administration costs, which include, but are not limited to, general accounting, human resources, legal and credit and collections, are partially allocated to the three operating segments. Other revenue consists of nonrecurring items. The Affordable Housing segment leases and sells mobile homes as an option for a homeowner wishing to avoid large down payments, expensive maintenance costs, large monthly mortgage payments and high property taxes and insurance which is a common trait of brick and mortar homes. Additionally, if bad credit is an issue preventing potential homeowners from purchasing a traditional house, the Company will provide a "lease to own" option so people secure their family home. Platinum Tax and Key Tax (divested as of December 31, 2021) provides tax resolution services to individuals and companies that have federal and state tax liabilities. The company collects fees based on efforts to negotiate and assist in the settlement of outstanding tax debts. Edge View consists of 30 prime acres of land; 23.5 acres zoned MDR (Medium Density Residential) with 12 lots already platted and 48 lots zoned HDR (High Density Residential), 4 acres of dedicated river front property zoned for recreation on the Salmon River, Idaho’s premier whitewater river and 2.5 acres zoned for commercial use. All land is in the city limits of Salmon and adjacent to the Frank church Wilderness Park (the largest wilderness park in the lower 48 states). Nova Ortho and Spine is a group of doctors that provide a full range of diagnostic and surgical services for injuries and disorders of the skeletal system and associated bones, joints, tendons, muscles, ligaments, and nerves. Management uses numerous tools and methods to evaluate and measure of its subsidiaries success. To help succeed, management retains the prior owners of the subsidiaries and allow them to do what they do best is run the business. Additionally, management monitors key metrics primarily revenues and net income from operations. Schedule of segment reporting As of As of December 31, 2021 December 31, 2020 Assets: Affordable Housing Rentals $ 213,876 $ 258,813 Financial Services 2,212,379 4,369,195 Healthcare 8,092,820 – Real Estate 611,900 – Others 28,940 302,139 Consolidated assets $ 11,159,915 $ 4,930,147 December 31, 2021 December 31, 2020 Revenues: Affordable Housing Rentals $ 129,803 $ 138,832 Financial Services 4,313,167 3,314,226 Healthcare 5,413,890 – Real Estate 152,000 – Consolidated revenues $ 10,008,860 $ 3,453,058 Cost of Sales: Affordable Housing Rentals $ 79,953 $ 156,191 Financial Services 1,942,411 1,511,955 Healthcare 1,746,561 – Real Estate 79,481 – Consolidated cost of sales $ 3,848,406 $ 1,668,146 Income (Loss) from operations from subsidiaries Affordable Housing Rentals $ (36,022 ) $ (40,378 ) Financial Services 187,027 (190,338 ) Healthcare 3,272,241 – Real Estate 68,744 – Income (loss) from operations from subsidiaries $ 3,491,990 $ (230,716 ) Loss from operations from Cardiff Lexington $ (1,865,888 ) $ (1,573,435 ) Total income (loss) from operations $ 1,626,102 $ (1,804,151 ) Income (Loss) before taxes Affordable Housing Rentals $ (36,022 ) $ (40,378 ) Financial Services 187,027 (187,943 ) Healthcare 3,272,241 – Real Estate 68,744 – Corporate, admin and other non-operating items (3,901,697 ) (2,608,572 ) Consolidated loss before taxes $ (409,707 ) $ (2,836,893 )

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Organization and Nature of Operations	Organization and Nature of Operations Legacy Card Company, LLC (“Legacy”) was formed as a Limited Liability Company on August 29, 2001. On April 18, 2005, Legacy converted from a California Limited Liability Company to a Nevada Corporation. On November 10, 2005, Legacy merged with Cardiff Lexington Corporation (“Cardiff Lexington”, the “Company”), a publicly held corporation. On April 13, 2021, Cardiff Lexington Corporation converted from a Florida Corporation to a Nevada Corporation. In the first quarter of 2013, it was decided to restructure Cardiff Lexington into a holding company that adopted a new business model known as "Collaborative Governance," a form of governance enabling businesses to take advantage of the potential access to capital markets provided by affiliation with a publicly-traded company. Cardiff Lexington began targeting the acquisition of niche companies with high growth potential. The reason for this strategy was to protect the Company’s shareholders by acquiring businesses with little to no debt, seeking support with both financing and management that had the ability to offer a return to investors.
Description of Business	Description of Business Cardiff Lexington consists of the following wholly owned subsidiaries: We Three, LLC dba Affordable Housing Initiative (“AHI”), acquired May 15, 2014 Romeo’s Alpharetta, LLC dba Romeo’s NY Pizza (“Romeo’s Pizza”), acquired September 30, 2014; Sold July 1, 2020. Edge View Properties, Inc., (“Edge View”) acquired July 16, 2014 Repicci’s Franchise Group, LLC (“Repicci’s Group”), acquired August 10, 2016; Sold June 1, 2020. Platinum Tax Defenders, LLC (“Platinum Tax”), acquired July 31, 2018 JM Enterprises 1, Inc. dba Key Tax Group (“Key Tax”), acquired May 8, 2019; Sold December 31, 2021 Red Rock Travel Group, LLC (“Red Rock”), acquired July 31, 2018, discontinued May 31, 2019 Nova Ortho and Spine, PLLC (“Nova”), acquired May 31, 2021
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of Cardiff, and its wholly-owned subsidiaries: AHI, Edge View, Platinum Tax, Nova Ortho and Spine and subsidiaries shown as discontinued operations includes Red Rock, Romeo’s, Repicci’s and Key Tax. All significant intercompany accounts and transactions are eliminated in consolidation. Certain prior period amounts may have been reclassified for consistency with the current period presentation. These reclassifications would have no material effect on the reported consolidated financial results. Subsidiaries discontinued are shown as discontinued operations.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Management uses its historical records and knowledge of its business in making estimates. Accordingly, actual results could differ from those estimates.
Change in Capital Structure	Change in Capital Structure In the first quarter of 2020, the Company announced a reverse split of several of its Preferred Stock Classes effective December 31, 2020. In May 2020, the Company affected a 10,000:1 reverse split of Common Stock . In the second quarter of 2021, the Company completed a change in domicile from a Florida corporation to a Nevada Corporation.
COVID-19 Pandemic	COVID-19 Pandemic The outbreak of a novel coronavirus throughout the world, including the United States, during early calendar year 2020 has caused widespread business and economic disruption through mandated and voluntary business closings and restrictions on the movement and activities of people (“COVID-19 Pandemic”). The extent of the impact of the COVID-19 Pandemic on the Company's business is highly uncertain and difficult to predict, as the response to the COVID-19 Pandemic is rapidly evolving in many countries, including the United States and other markets where the Company operates. It is expected that many of the Company's customers and suppliers could be impacted by these closings and restrictions which could materially and adversely affect demand for our products, our ability to obtain or deliver inventory or services, and our ability to collect accounts receivables as customers face higher liquidity and solvency risk. Furthermore, capital markets and economies worldwide have also been negatively impacted by the COVID-19 Pandemic, and it is possible that it could cause an economic downturn, recession, or depression. Such economic disruption could have a material adverse effect on our business. Policymakers around the world have responded with fiscal and monetary policy actions to support the economy. The magnitude and overall effectiveness of these actions remains uncertain.
Accounts Receivable	Accounts Receivable Accounts receivable is reported on the balance sheet at the net amounts expected to be collected by the Company. Management closely monitors outstanding accounts receivable and charges off to expense any balances that are determined to be uncollectible which was $ 0 21,870 4,948,796 16,377
Property and Equipment	Property and Equipment Property and equipment are carried at cost. Expenditures for renewals and betterments that extend the useful lives of property, equipment or leasehold improvements are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is calculated using the straight-line method for financial reporting purposes based on the following estimated useful lives: Schedule of estimated useful lives Classification Useful Life Equipment, furniture, and fixtures 5 - 7 years Medical equipment 10 years Leasehold improvements 10 years or lease term, if shorter
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill and indefinite-lived brands are not amortized, but are evaluated for impairment annually or when indicators of a potential impairment are present. Our impairment testing of goodwill is performed separately from our impairment testing of indefinite-lived intangibles. The annual evaluation for impairment of goodwill and indefinite-lived intangibles is based on valuation models that incorporate assumptions and internal projections of expected future cash flows and operating plans. The Company believes such assumptions are also comparable to those that would be used by other marketplace participants. During the years ended December 31, 2021 and 2020, the Company did no
Valuation of long-lived assets	Valuation of long-lived assets In accordance with the provisions of Accounting Standards Codification (“ASC”) Topic 360-10-5, “ Impairment or Disposal of Long-Lived Assets
Revenue Recognition	Revenue Recognition On January 1, 2018, we adopted ASC 606, Revenue from contracts with customers (“Topic 606”) using the modified retrospective method applied to those contracts which were not completed as of January 1, 2018. The Company applies the following five-step model to determine revenue recognition: · Identification of a contract with a customer · Identification of the performance obligations in the contact · Determination of the transaction price · Allocation of the transaction price to the separate performance allocation · Recognition of revenue when performance obligations are satisfied The Company only applies the five-step model when it is probable that the Company will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception and once the contract is determined to be within the scope of ASC 606, the Company assesses services promised within each contract and determines those that are performance obligations and assesses whether each promised service is distinct. The Company’s financial services sector reports revenues as services are performed and its healthcare sector reports revenues at the time control of the services transfer to the customer and from providing licensed and/or certified orthopedic procedures. Our healthcare subsidiary does not have contract liabilities or deferred revenue as there are no amounts prepaid for services. Established billing rates are not the same as actual amounts recovered for our healthcare subsidiary. They generally do not reflect what the Company is ultimately paid and therefore are not reported in our consolidated financial statements. The Company is typically paid amounts based on established charges per procedure with guidance from the annually updated Current Procedural Terminology (“CPT”) guidelines (a code set maintained by the American Medical Association through the CPT Editorial Panel), that designates relative value units (“RVU's”) and a suggested range of charges for each procedure which is then assigned a CPT code. This fee is discounted to reflect the percentage paid to the Company “using a modifier” recognized by each insurance carrier for services, less deductible, co-pay, and contractual adjustments which are deducted from the calculated fee. The net revenue is recorded at the time the services are rendered.
Contract Fees (Non-PIP)	Contract Fees (Non-PIP) The Company has contract fees for amounts earned from its Non-Personal Injury Protection (“PIP”) related procedures, typically car accidents, and are collected on a contingency basis. These cases are sold to a factor, who bears the risk of economic benefit or loss. After selling patient cases to the factor, any additional funds collected by the Company are remitted to the factor.
Service Fees – Net (PIP)	Service Fees – Net (PIP) The Company generates services fees from performing various procedures on the date the services are performed. These services primarily include slip and falls as well as smaller nominal Non-PIP services. Fees are collected primarily from third party insurance providers. These revenues are based on established insurance billing rates less allowances for contractual adjustments and uncollectible amounts. These contractual adjustments vary by insurance company and self-pay patients. The Company computes these contractual adjustments and collection allowances based on its historical collection experience. Completing the paperwork for each case and preparing it for billing takes approximately ten business days after a procedure is performed. The majority of claims are then filed electronically except for those remaining insurance carriers requiring paper filing. An initial response is usually received within four weeks from electronic filing and up to six weeks from paper filing. Responses may be a payment, a denial, or a request for additional information. Historical collection rates are estimated using the most current prior 12-month historical payment and collection percentages. The Company generally receives all of its collections within 12 months from the date of service. The Company accounts for chargebacks as they occur and records an estimate for expected chargebacks as they are received from insurance companies. For the years ended December 31, 2021 and 2020, the Company recorded $0 and $21,870 of bad debt expense, respectively. Additionally, the Company has not recorded any estimate for expected chargebacks. The Company’s contracts for both its contract and service fees each contain a single performance obligation (providing orthopedic services), as the promise to transfer the individual services is not separately identifiable from other promises in the contracts and, therefore, not distinct, as a result, the entire transaction price is allocated to this single performance obligation. Accordingly, the Company recognizes revenues (net) when the patient receives orthopedic care services. Our patient service contracts generally have performance obligations which are satisfied at a point in time. The performance obligation is for onsite or off-site care provided. Patient service contracts are generally fixed-price, and the transaction price is in the contract. Revenue is recognized when obligations under the terms of the contract with our patients are satisfied; generally, at the time of patient care.
Financial Services Income	Financial Services Income The Company generates revenue from providing tax resolution services to individuals and business owners that have federal and state tax liabilities by assisting its clients to settle outstanding tax debts. Additionally, services include back taxes, offer in compromise, audit representation, amending tax returns, tax preparation, wage garnishment relief, removal of bank levies and liens, and other financial challenges.
Rental Income	Rental Income The Company’s rent revenue is derived from the mobile home leases. The expired leases are considered month-to-month leases. In accordance with section ASC 842, the cost of property held for leasing by major classes of property according to nature or function, and the amount of accumulated depreciation in total, is presented in the accompanying consolidated balance sheets as of December 31, 2021 and December 31, 2020. There are no contingent rentals included in income in the accompanying consolidated statements of operations. With the exception of the month-to-month leases, revenue was recognized on a straight-line basis and amortized into income on a monthly basis, over the lease term.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred. Advertising costs are included as a component of cost of sales in the consolidated statements of operations and changes in members’ equity. The Company recognized advertising and marketing expense of $ 1,301,050 1,511,955
Valuation of Derivative Instruments	Valuation of Derivative Instruments Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 815-10, Derivatives and Hedging (“ASC 815-10”) For option based simple derivative financial instruments, the Company uses the Black-Scholes option pricing model to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is reassessed at the end of each reporting period.
Beneficial Conversion Feature	Beneficial Conversion Feature For conventional convertible debt where the rate of conversion is below market value, the Company records a “beneficial conversion feature” (“BCF”) discount against the face amount of the respective debt instrument (offset to additional paid in capital). When the Company records a BCF which is not a conventional convertible, the fair value of the BCF is recorded as a derivative liability with an offset against the face amount of the respective debt instrument which is amortized to interest expense over the term of the debt.
Fair Value Measurements	Fair Value Measurements Fair value is defined as 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. Assets and liabilities recorded at fair value in the consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair value. The fair value hierarchy distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs), and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: Level Input Definition Level 1 Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date. Level 2 Inputs, other than quoted prices included in Level 1, which are observable for the asset or liability through corroboration with market data at the measurement date. Level 3 Unobservable inputs that reflect management's best estimate of what market participants would use in pricing the asset or liability at the measurement date.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for its stock-based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB Accounting Standards Codification. Pursuant to paragraph 718-10-30-6 of the FASB Accounting Standards Codification, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. Generally, all forms of share-based payments, including stock option grants, warrants and restricted stock grants and stock appreciation rights are measured at their fair value on the awards’ grant date, based on estimated number of awards that are ultimately expected to vest. The expense resulting from share-based payments is recorded in general and administrative expense in the consolidated statements of operations.
Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services	Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services The Company early adopted ASU No 2018-07 for equity instruments issued to parties other than employees.
Income Taxes	Income Taxes Income taxes are determined in accordance with ASC Topic 740, “ Income Taxes ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. For the periods ended December 31, 2021 and 2020, the Company did not have any interest and penalties associated with tax positions and did no
Loss per Share	Loss per Share FASB ASC Subtopic 260, Earnings Per Share
Going Concern	Going Concern The accompanying consolidated financial statements have been prepared using the going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business. The Company has sustained operating losses since its inception and has negative working capital and an accumulated deficit. These factors raise substantial doubts about the Company’s ability to continue as a going concern. As of December 31, 2021, the Company has sustained recurring losses and accumulated a working capital deficit of approximately $ 5,975,487 The ability of the Company to continue as a going concern and the appropriateness of using the going concern basis is dependent upon, among other things, additional cash infusions. Management has prospective investors and believes the raising of capital will allow the Company to fund its cash flow shortfalls and pursue new acquisitions. There can be no assurance that the Company will be able to obtain sufficient capital from debt or equity transactions or from operations in the necessary time frame or on terms acceptable to it. Should the Company be unable to raise sufficient funds, it may be required to curtail its operating plans. In addition, increases in expenses may require cost reductions. No assurance can be given that the Company will be able to operate profitably on a consistent basis, or at all, in the future. Should the Company not be able to raise sufficient funds, it may cause cessation of operations.
Recent Accounting Standards	Recent Accounting Standards In August 2020, the FASB issued ASU No. 2020-06 (“ASU 2020-06”) “ Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40) Upon adoption of ASU 2020-06, we reclassified the previously identified beneficial conversion features to the associated debt. We also determined, that in accordance with ASU 2017-11, such beneficial conversion features are not considered a liability classified derivative. Changes to accounting principles are established by the FASB in the form of Accounting Standards Update (“ASU”) to the FASB's Codification. We consider the applicability and impact of all ASU's on our financial position, results of operations, shareholders’ deficit. cash flows, or presentation thereof. In June 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update (“ASU”) No. 2016-13, Measurement of Credit Losses on Financial Instruments, which supersedes current guidance by requiring recognition of credit losses when it is probable that a loss has been incurred. The new standard requires the establishment of an allowance for estimated credit losses on financial assets including trade and other receivables at each reporting date. The new standard will result in earlier recognition of allowances for losses on trade and other receivables and other contractual rights to receive cash. In November 2019, the FASB issued ASU No. 2019-10, Financial Instruments -- Credit Losses (Topic 326), Derivatives and hedging (Topic 815) and Leases (Topic 842), which extends the effective date of Topic 326 for certain companies until fiscal years beginning after December 15, 2022. The new standard will be effective for the Company in the first quarter of fiscal year beginning January 1, 2023, and early adoption is permitted. Management does not expect that the adoption of this standard will have a material effect on the Company's financial statements.
Reclassifications	Reclassifications Certain accounts relating to the prior year have been reclassified to conform to the current period’s presentation. These reclassifications had no effect on the net income or net assets as previously reported.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Schedule of estimated useful lives	Schedule of estimated useful lives Classification Useful Life Equipment, furniture, and fixtures 5 - 7 years Medical equipment 10 years Leasehold improvements 10 years or lease term, if shorter

RESTATEMENT OF PREVIOUSLY ISS_2

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2021
Restatement Of Previously Issued Financial Statements
Schedule of financial statements	Schedule of financial statements Impact of correction of error December 31, 2020 As previously reported Adjustments As restated Total assets $ 4,930,147 $ – $ 4,930,147 Derivative liability 2,405,358 498,305 2,903,663 Net, liabilities of discontinued operations 2,441,965 249,730 2,691,695 Other 8,207,123 – 8,207,123 Total liabilities 13,054,446 748,035 13,802,481 Accumulated deficit (64,835,220 ) (748,035 ) (65,583,255 ) Others 56,710,921 – 56,710,921 Total deficiency in shareholders' equity $ (8,124,299 ) $ (748,035 ) $ (8,872,334 ) ii. Statement of operations Impact of correction of error Year ended December 31, 2020 As previously reported Adjustments As restated Loss from operations $ (1,804,151 ) $ – $ (1,804,151 ) Change in value of derivative liability 379,892 54,822 434,714 Others (1,550,148 ) – (1,550,148 ) Other income (expense) (1,170,256 ) 54,822 (1,115,434 ) Net loss before discontinued operations (2,974,407 ) 54,822 (2,919,585 ) Loss from discontinued operations (125,599 ) 13,418 (112,181 ) Gain from discontinued operations 194,873 – 194,873 Income (loss) from discontinued operations 69,274 13,418 82,692 Net loss (2,905,133 ) 68,240 (2,836,893 ) Deemed dividend on preferred stock – (1,605,266 ) (1,605,266 ) Net loss attributable to common stockholders $ (2,905,133 ) $ (1,537,026 ) $ (4,442,159 ) Basic Earnings (loss) per Share Continued Operations $ (3.20 ) $ (4.98 ) Discontinued Operations $ 0.08 $ 0.09 Diluted Earnings (loss) per Share Continued Operations $ (3.20 ) $ (4.98 ) Discontinued Operations $ – $ 0.00 Weighted Average Shares Outstanding - Basic Earnings (loss) per Share Continued Operations 908,485 908,485 Discontinued Operations 908,485 908,485 Weighted Average Shares Outstanding - Diluted Earnings (loss) per Share Continued Operations 908,485 908,485 Discontinued Operations 1,444,295,967,109 1,444,295,967,109

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
Schedule of preliminary purchase price allocation	Schedule of preliminary purchase price allocation Nova Ortho and Spine, PLLC Cash $ 177,977 Accounts receivable 4,052,213 Property and equipment 92,064 Other assets 342,493 Goodwill 2,391,608 Liabilities (977,021 ) Total $ 6,079,334

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2021
Payables and Accruals [Abstract]
Schedule of accrued expenses	Schedule of accrued expenses December 31, 2021 2020 Accounts payable $ 170,914 $ 119,653 Accrued credit cards 16,466 28,548 Accrued expense – previously factored liability 846,754 – Accrued income taxes, and other taxes 7,553 282,798 Accrued professional fees 270,827 27,727 Accrued advertising 39,886 75,963 Accrued payroll 39,959 27,569 Accrue expense - other 363 54,815 Total $ 1,392,722 $ 617,073

PLANT AND EQUIPMENT, NET (Table

PLANT AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Schedule of Property and Equipment December 31, 2021 December 31, 2020 Residential housing $ 319,856 $ 341,205 Medical equipment 35,974 – Computer Equipment 9,189 – Furniture, fixtures and equipment 96,532 76,017 Leasehold Improvement 15,950 – Total 477,501 417,222 Less: accumulated depreciation (218,471 ) (205,443 ) Property and equipment, net $ 259,030 $ 211,799

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
Schedule of annual objectives of financial performance	Schedule of annual objectives of financial performance Year Minimum Annual Nova EBITDA Cash Annual Bonus Series J Preferred Stock 2021 $ 2.0 $120,000 120,000 2022 $ 2.4 $150,000 135,000 2023 $ 3.7 $210,000 150,000 2024 $ 5.5 $300,000 180,000 2025 $ 8.0 $420,000 210,000

NOTES AND LOANS PAYABLE (Tables

NOTES AND LOANS PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Schedule of notes payable	Schedule of notes payable December 31, 2021 December 31, 2020 Notes and Loans Payable $ 600,932 $ 1,347,690 Less current portion (458,177 ) (947,912 ) Long-term portion $ 142,755 $ 399,778
Schedule of Maturities of Long-term Debt	Schedule of Maturities of Long-term Debt Amount 2022 $ 458,177 2023 4,923 2024 4,923 2025 4,923 2026 4,923 Thereafter 123,063 Total $ 600,932

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Schedule of convertible notes summary	Schedule of convertible notes summary December 31, 2021 December 31, 2020 Convertible notes payable $ 2,077,753 $ 2,584,967 Discounts on convertible notes payable – (108,320 ) Total convertible debt less debt discount 2,077,753 2,476,647 Current portion 2,077,753 2,476,647 Long-term portion $ – $ –
Schedule of derivative liabilities	Schedule of derivative liabilities Original Account Balance at 1-1-21 Adjustment to Remove the Derivative Liability Original Account Balance at 1-1-21 (Restated) Derivative Liability 2,903,663 (2,903,663 ) –
Schedule of convertible notes details	Schedule of convertible notes details Note # Issuance Maturity Principal Balance 12/31/20 New Loan Cash Paydown Principal Conversions Shares Issued Upon Conversion Principal Balance 12/31/21 Accrued Interest on Convertible Debt at 12/31/20 Interest Expense On Convertible Debt For the Period Ended 12/31/21 Accrued Interest on Convertible Debt at 12/31/21 Unamortized Debt Discount At 12/31/21 1 8/21/2008 8/21/2009 $ 150,000 $ – $ – $ (150,000 ) 140,799 $ – $ 222,608 $ – $ – $ – 7 2/9/2016 On demand 8,485 – – (8,485 ) 18,024,012 – 4,109 1,167 – – 7-1 10/28/2016 10/28/2017 25,000 – – (15,000 ) – 10,000 29,963 4,190 10,899 – 9 9/12/2016 9/12/2017 80,000 – – (29,920 ) 17,278,267 50,080 63,876 12,639 4,141 – 10 1/24/2017 1/24/2018 55,000 – – (42,355 ) 4,714,626 12,646 29,736 3,166 14,831 – 11-2 3/16/2017 3/16/2018 21,345 – – (4,000 ) – 17,345 6,374 3,469 9,843 – 13-2 7/24/2018 1/24/2019 43,961 – – – – 43,961 26,200 7,913 34,113 – 22 7/10/2018 1/10/2021 838,433 – (66,315 ) – – 772,118 75,040 – – – 22-1 2/20/2019 1/10/2021 61,704 – – – – 61,704 13,754 14,768 28,523 – 22-3 4/10/2019 1/10/2021 56,095 – – – – 56,095 11,877 13,426 25,303 – 25 8/13/2018 2/13/2019 118,292 – – (118,292 ) 17,823,255 – 5,788 4,169 – – 26 8/10/2017 1/27/2018 20,000 – – – – 20,000 7,533 2,992 10,525 – 29-1 11/8/2019 11/8/2020 101,374 – – (101,374 ) 13,561,809 – 19 3,683 2,283 – 29-2 11/8/2019 11/8/2020 62,367 – – (25,763 ) – 36,604 14,968 9,283 11,374 – 31 8/28/2019 8/28/2020 61,839 – (9 ) (61,830 ) 5,247,042 – 14,059 1,447 8,385 – 32 5/22/2019 5/22/2020 25,000 – – – – 25,000 7,291 4,986 12,277 – 33 2/11/2020 2/11/2021 153,672 – 500 (154,172 ) 15,522,516 – 8,214 1,277 – – 34 5/18/2020 5/18/2021 50,200 – (200 ) (50,000 ) 4,121,766 – 1,876 233 219 – 35 8/24/2020 8/24/2021 85,000 – – (85,000 ) 5,759,130 – 1,811 813 74 – 36-1 9/3/2020 1/3/2021 122,400 – – – – 122,400 3,934 21,972 25,906 – 36-2 11/3/2020 3/3/2021 122,400 – – – – 122,400 1,934 21,972 23,906 – 36-3 12/29/2020 4/29/2021 122,400 – – – – 122,400 98 21,972 22,070 – 36-4 5/5/2020 9/5/2021 – 187,500 – – – 187,500 – 22,131 22,131 – 37-1 9/3/2020 6/30/2021 67,000 – – – – 67,000 2,197 6,682 8,878 – 37-2 11/2/2020 8/31/2021 66,500 – – – – 66,500 1,090 6,632 7,722 – 37-3 12/29/2020 9/30/2021 66,500 – – – – 66,500 55 6,632 6,686 – 38 2/9/2021 2/9/2022 – 103,500 – (39,500 ) 7,181,818 64,000 – 4,614 4,614 – 39 5/10/2021 5/10/2022 – 153,500 – – – 153,500 – 5,915 5,915 – $ 2,584,967 $ 444,500 $ (66,024 ) $ (885,691 ) 109,375,040 $ 2,077,753 $ 554,404 $ 208,143 $ 300,618 $ –

WARRANTS (Tables)

WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2021
Warrants
Schedule of warrant assumptions	Valuation of warrants Year Ended Initial Valuation $ 3,795 Ending Value $ 296 The table below set forth the assumptions for the Black-Scholes Model on each initial date and December 31, 2021: Schedule of warrant assumptions Year Ended Volatility 935.98 Risk-free interest rate 126.0 Expected term 5.0 The initial and ending valuation of the warrants as of December 31, 2020 are as follows: Year Ended Initial Valuation $ 6,135 Ending Value $ 3,795 The table below set forth the assumptions for the Black-Scholes Model on each initial date and December 31, 2020: Year Ended Volatility 1.847 1.861 Risk-free interest rate 1.60 1.83 Expected term 0.5 7.0 Accordingly, the Company recorded warrant expense of $ 2,340 The following tables summarize all warrant outstanding as of December 31, 2021, and the related changes during this period. The warrants expire three years from grant date, which as of December 31, 2021 is 1.31
Schedule of warrant assumptions	Schedule of warrant assumptions Year Ended Volatility 935.98 Risk-free interest rate 126.0 Expected term 5.0 The initial and ending valuation of the warrants as of December 31, 2020 are as follows: Year Ended Initial Valuation $ 6,135 Ending Value $ 3,795 The table below set forth the assumptions for the Black-Scholes Model on each initial date and December 31, 2020: Year Ended Volatility 1.847 1.861 Risk-free interest rate 1.60 1.83 Expected term 0.5 7.0 Accordingly, the Company recorded warrant expense of $ 2,340 The following tables summarize all warrant outstanding as of December 31, 2021, and the related changes during this period. The warrants expire three years from grant date, which as of December 31, 2021 is 1.31
Schedule of warrant activity	Schedule of warrant activity Number of Weighted Stock Warrants Balance at January 1, 2021 14,274,477 $ 0.105 Granted 231,481,466 0.015 Exercised – – Expired (1,335,000 ) 0.030 Balance at December 31, 2021 244,420,943 0.200 Warrants Exercisable at December 31, 2021 244,420,943 $ 0.200

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Red Rock Travel	Schedule of Red Rock Travel December 31, 2021 December 31, 2020 (Restated) Net liabilities of discontinued operations Accounts payable and accrued expenses $ – $ 1,869,961 Accrued interest 231,318 165,065 Convertible debt 240,000 240,000 Derivative liability – 416,669 Net liabilities of discontinued operations $ 471,318 $ 2,691,695 Year Ended December 31, 2021 2020 (Gain) Loss from discontinued operations Selling, general and administrative expenses $ – $ 28,148 Interest expense 68,378 68,756 Change in derivative liability (37,792 ) 15,277 Gain on elimination of derivative liability (378,877 ) – Gain on reversal of RRT liability (1,872,086 ) – Loss from discontinued operations $ (2,220,377 ) $ 112,181

GOODWILL AND IDENTIFIABLE INT_2

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET (Tables)	12 Months Ended
	Dec. 31, 2021
Goodwill And Identifiable Intangible Assets Net
Schedule of goodwill balances	Schedule of goodwill balances Affordable Housing Rentals Financial Services Healthcare Total Gross carrying value at December 31, 2020 $ – $ 3,499,963 $ – $ 3,499,963 Accumulated impairment – – – – Carrying value at December 31, 2020 – 3,499,963 – 3,499,963 Acquisition – – 2,391,608 2,391,608 Accumulated impairment – – – – Carrying value at December 31, 2021 $ – $ 2,092,048 $ 2,391,608 $ 4,483,656

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Schedule of property leases	Schedule of property leases Amount 2022 $ 166,568 2023 77,697 2024 35,527 2025 22,215 Total $ 302,007

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets	Schedule of deferred tax assets 2021 2020 Deferred tax assets $ 4,991,000 $ 4,391,000 Valuation allowance (4,991,000 ) (4,391,000 ) Net deferred tax asset $ – $ –

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
Schedule of segment reporting	Schedule of segment reporting As of As of December 31, 2021 December 31, 2020 Assets: Affordable Housing Rentals $ 213,876 $ 258,813 Financial Services 2,212,379 4,369,195 Healthcare 8,092,820 – Real Estate 611,900 – Others 28,940 302,139 Consolidated assets $ 11,159,915 $ 4,930,147 December 31, 2021 December 31, 2020 Revenues: Affordable Housing Rentals $ 129,803 $ 138,832 Financial Services 4,313,167 3,314,226 Healthcare 5,413,890 – Real Estate 152,000 – Consolidated revenues $ 10,008,860 $ 3,453,058 Cost of Sales: Affordable Housing Rentals $ 79,953 $ 156,191 Financial Services 1,942,411 1,511,955 Healthcare 1,746,561 – Real Estate 79,481 – Consolidated cost of sales $ 3,848,406 $ 1,668,146 Income (Loss) from operations from subsidiaries Affordable Housing Rentals $ (36,022 ) $ (40,378 ) Financial Services 187,027 (190,338 ) Healthcare 3,272,241 – Real Estate 68,744 – Income (loss) from operations from subsidiaries $ 3,491,990 $ (230,716 ) Loss from operations from Cardiff Lexington $ (1,865,888 ) $ (1,573,435 ) Total income (loss) from operations $ 1,626,102 $ (1,804,151 ) Income (Loss) before taxes Affordable Housing Rentals $ (36,022 ) $ (40,378 ) Financial Services 187,027 (187,943 ) Healthcare 3,272,241 – Real Estate 68,744 – Corporate, admin and other non-operating items (3,901,697 ) (2,608,572 ) Consolidated loss before taxes $ (409,707 ) $ (2,836,893 )

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Estimated useful lives)	12 Months Ended
	Dec. 31, 2021
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property useful lives	5 - 7 years
Medical Equipment [Member]
Property, Plant and Equipment [Line Items]
Property useful lives	10 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property useful lives	10 years or lease term, if shorter

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)		1 Months Ended		12 Months Ended
	May 11, 2020	May 31, 2020	Jan. 31, 2020	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Reverse stock split	the Company completed a reverse stock split of 10,000:1 for common shares.	the Company affected a 10,000:1 reverse split of Common Stock	The reverse split ratio ranges from 1.6:1 to 307.7:1
Allowances for doubtful account				$ 0	$ 21,870
Accounts receivable				4,948,796	16,377
Goodwill impaired				0	0
Advertising and marketing expense				1,301,050	1,511,955
Uncertain tax positions				0	$ 0
Working capital deficit				$ 5,975,487

RESTATEMENT OF PREVIOUSLY ISS_3

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details - Financial Statements) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Total assets	$ 11,159,915	$ 4,930,147
Derivative liability	0	2,903,663
Total liabilities	8,378,551	13,802,481
Accumulated deficit	(66,194,744)	(65,583,252)
Total deficiency in shareholders' equity	2,781,364	(8,872,334)	$ (6,726,704)
Loss from operations	1,626,102	(1,804,151)
Change in value of derivative liability	0	434,714
Other income (expense)	(3,055,015)	(1,115,434)
Loss from discontinued operations	2,220,377	(112,181)
Net loss	(409,707)	(2,836,893)
Net loss attributable to common stockholders	$ (409,707)	$ (4,442,159)
Basic Earnings (loss) per Share
Discontinued Operations	$ 0.01	$ 0.09
Diluted Earnings (loss) per Share
Discontinued Operations	$ 0	$ 0
Previously Reported [Member]
Total assets		$ 4,930,147
Derivative liability		2,405,358
Net, liabilities of discontinued operations		2,441,965
Other		8,207,123
Total liabilities		13,054,446
Accumulated deficit		(64,835,220)
Others		56,710,921
Total deficiency in shareholders' equity		(8,124,299)
Loss from operations		(1,804,151)
Change in value of derivative liability		379,892
Others		(1,550,148)
Other income (expense)		(1,170,256)
Net loss before discontinued operations		(2,974,407)
Loss from discontinued operations		(125,599)
Gain from discontinued operations		194,873
Income (loss) from discontinued operations		69,274
Net loss		(2,905,133)
Deemed dividend on preferred stock		0
Net loss attributable to common stockholders		$ (2,905,133)
Basic Earnings (loss) per Share
Continued Operations		$ (3.20)
Discontinued Operations		0.08
Diluted Earnings (loss) per Share
Continued Operations		(3.20)
Discontinued Operations		$ 0
Weighted Average Shares Outstanding - Basic Earnings (loss) per Share
Continued Operations		908,485
Discontinued Operations		908,485
Weighted Average Shares Outstanding - Diluted Earnings (loss) per Share
Continued Operations		908,485
Discontinued Operations		1,444,295,967,109
Revision of Prior Period, Adjustment [Member]
Total assets		$ 0
Derivative liability		498,305
Net, liabilities of discontinued operations		249,730
Other		0
Total liabilities		748,035
Accumulated deficit		(748,035)
Others		0
Total deficiency in shareholders' equity		(748,035)
Loss from operations		0
Change in value of derivative liability		54,822
Others		0
Other income (expense)		54,822
Net loss before discontinued operations		54,822
Loss from discontinued operations		13,418
Gain from discontinued operations		0
Income (loss) from discontinued operations		13,418
Net loss		68,240
Deemed dividend on preferred stock		(1,605,266)
Net loss attributable to common stockholders		(1,537,026)
As Restated [Member]
Total assets		4,930,147
Derivative liability		2,903,663
Net, liabilities of discontinued operations		2,691,695
Other		8,207,123
Total liabilities		13,802,481
Accumulated deficit		(65,583,255)
Others		56,710,921
Total deficiency in shareholders' equity		(8,872,334)
Loss from operations		(1,804,151)
Change in value of derivative liability		434,714
Others		(1,550,148)
Other income (expense)		(1,115,434)
Net loss before discontinued operations		(2,919,585)
Loss from discontinued operations		(112,181)
Gain from discontinued operations		194,873
Income (loss) from discontinued operations		82,692
Net loss		(2,836,893)
Deemed dividend on preferred stock		(1,605,266)
Net loss attributable to common stockholders		$ (4,442,159)
Basic Earnings (loss) per Share
Continued Operations		$ (4.98)
Discontinued Operations		0.09
Diluted Earnings (loss) per Share
Continued Operations		(4.98)
Discontinued Operations		$ 0
Weighted Average Shares Outstanding - Basic Earnings (loss) per Share
Continued Operations		908,485
Discontinued Operations		908,485
Weighted Average Shares Outstanding - Diluted Earnings (loss) per Share
Continued Operations		908,485
Discontinued Operations		1,444,295,967,109

ACQUISITIONS (Details)

ACQUISITIONS (Details) - USD ($)	Dec. 31, 2021	May 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Business Acquisition [Line Items]
Goodwill	$ 4,483,656		$ 3,499,963	$ 3,499,963
Nova Ortho And Spine P L L C [Member]
Business Acquisition [Line Items]
Cash		$ 177,977
Accounts receivable		4,052,213
Property and equipment		92,064
Other assets		342,493
Goodwill		2,391,608
Liabilities		(977,021)
Total		$ 6,079,334

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accounts payable	$ 170,914	$ 119,653
Accrued credit cards	16,466	28,548
Accrued expense – previously factored liability	846,754	0
Accrued income taxes, and other taxes	7,553	282,798
Accrued professional fees	270,827	27,727
Accrued advertising	39,886	75,963
Accrued payroll	39,959	27,569
Accrue expense - other	363	54,815
Total	$ 1,392,722	$ 617,073

ACCOUNTS PAYABLE AND ACCRUED _4

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details Narrative) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accrued income and taxes	$ 7,553	$ 282,798

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Residential housing	$ 319,856	$ 341,205
Medical equipment	35,974	0
Computer Equipment	9,189	0
Furniture, fixtures and equipment	96,532	76,017
Leasehold Improvement	15,950	0
Total	477,501	417,222
Less: accumulated depreciation	(218,471)	(205,443)
Property and equipment, net	$ 259,030	$ 211,799

PLANT AND EQUIPMENT, NET (Detai

PLANT AND EQUIPMENT, NET (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense	$ 35,334	$ 23,100
Operations Expense [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense	13,886	1,274
Cost Of Goods Sold [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense	$ 21,448	$ 21,826

LAND (Details Narrative)

LAND (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Proceeds from Sale of Land Held-for-use	$ 152,000
Land	$ 540,000	$ 603,000
Series E Preferred Stock [Member] | Edge View Properties Land [Member]
Stock Issued During Period, Shares, Purchase of Assets	241,199

LINE OF CREDIT (Details Narrati

LINE OF CREDIT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Line Of Credit
Line of credit, borrowing capacity	$ 92,500
Interest rate	3.45%	6.70%
Line of credit	$ 0	$ 51,927

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Effect of Fourth Quarter Events [Line Items]
Cash Annual Bonus	$ 595,987	$ 279,311
2021
Effect of Fourth Quarter Events [Line Items]
Minimum Annual amount	2,000,000
Cash Annual Bonus	$ 120,000
2021 | Series J Preferred Stock [Member]
Effect of Fourth Quarter Events [Line Items]
Stock Issued During Period, Shares, New Issues	120,000
2022
Effect of Fourth Quarter Events [Line Items]
Minimum Annual amount	$ 2,400,000
Cash Annual Bonus	$ 150,000
2022 | Series J Preferred Stock [Member]
Effect of Fourth Quarter Events [Line Items]
Stock Issued During Period, Shares, New Issues	135,000
2023
Effect of Fourth Quarter Events [Line Items]
Minimum Annual amount	$ 3,700,000
Cash Annual Bonus	$ 210,000
2023 | Series J Preferred Stock [Member]
Effect of Fourth Quarter Events [Line Items]
Stock Issued During Period, Shares, New Issues	150,000
2024
Effect of Fourth Quarter Events [Line Items]
Minimum Annual amount	$ 5,500,000
Cash Annual Bonus	$ 300,000
2024 | Series J Preferred Stock [Member]
Effect of Fourth Quarter Events [Line Items]
Stock Issued During Period, Shares, New Issues	180,000
2025
Effect of Fourth Quarter Events [Line Items]
Minimum Annual amount	$ 8,000,000
Cash Annual Bonus	$ 420,000
2025 | Series J Preferred Stock [Member]
Effect of Fourth Quarter Events [Line Items]
Stock Issued During Period, Shares, New Issues	210,000

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		1 Months Ended		12 Months Ended
	Aug. 06, 2021	Dec. 28, 2021	May 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Balance on debt				$ 153,925	$ 35,164
Due to related party				37	2,721
Proceeds from related party				0	127,445
First Doctor [Member]
Related Party Transaction [Line Items]
Annual base salaries			$ 372,000
Second Doctor [Member]
Related Party Transaction [Line Items]
Annual base salaries			450,000
Third Doctor [Member]
Related Party Transaction [Line Items]
Annual base salaries			$ 372,000
Board of Directors Chairman [Member]
Related Party Transaction [Line Items]
Due to related party				126,765	126,849
Deferred compensation payable				1,415,000	1,035,000
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Deferred compensation payable				1,400,000	1,020,000
Chief Operating Officer [Member]
Related Party Transaction [Line Items]
Deferred compensation payable				159,000	120,000
Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Deferred compensation payable				17,057	17,057
Edge View Properties Inc [Member]
Related Party Transaction [Line Items]
Due from related party				$ 4,979	$ 50,021
Proceeds from related party	$ 162,598
Series I Preferred Stock [Member]
Related Party Transaction [Line Items]
Forfeiture shares		90,000,000
Surrender of Preferred shares		180,000,000
Preferred Stock Series B [Member] | Chief Operating Officer [Member]
Related Party Transaction [Line Items]
Number of shares exchange				61,000
Accrued salaries				$ 244,000

NOTES AND LOANS PAYABLE (Detail

NOTES AND LOANS PAYABLE (Details - Notes Payable) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
Notes and Loans Payable	$ 600,932	$ 1,347,690
Less current portion	(458,177)	(947,912)
Long-term portion	$ 142,755	$ 399,778

NOTES AND LOANS PAYABLE (Deta_2

NOTES AND LOANS PAYABLE (Details - Long term debt maturity)	Dec. 31, 2021 USD ($)
Debt Disclosure [Abstract]
2022	$ 458,177
2023	4,923
2024	4,923
2025	4,923
2026	4,923
Thereafter	123,063
Total	$ 600,932

NOTES AND LOANS PAYABLE (Deta_3

NOTES AND LOANS PAYABLE (Details Narrative) - USD ($)							1 Months Ended
	May 04, 2021	Oct. 07, 2020	Jun. 02, 2020	May 08, 2020	Apr. 14, 2020	Apr. 12, 2020	Feb. 23, 2021	Feb. 19, 2021	Jun. 16, 2020	Dec. 31, 2021	Aug. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Notes payable outstanding										$ 600,932		$ 1,347,690
Due to related party										37		2,721
Maturity date	Nov. 03, 2021
Accrued interest	$ 22,266
Face amount	$ 432,266
Interest rate	24%
Principal amount											$ 200,000
Interest rate											3.75%
Key Tax [Member]
Debt Instrument [Line Items]
Notes payable outstanding										0		36,642
Notes Payable [Member]
Debt Instrument [Line Items]
Due from related party										8,209
Due to related party												50,021
Auto Loan [Member]
Debt Instrument [Line Items]
Notes payable outstanding										10,989		10,989
Accrued interest										4,910		3,591
Prom Note 1 [Member]
Debt Instrument [Line Items]
Notes payable outstanding										0		50,000
Accrued interest										0		37,822
Prom Note 2 [Member]
Debt Instrument [Line Items]
Notes payable outstanding										0		50,000
Accrued interest										0		55,500
Prom Note 3 [Member]
Debt Instrument [Line Items]
Notes payable outstanding										0		15,000
Accrued interest										0		21,265
Promissory Note [Member]
Debt Instrument [Line Items]
Face amount	$ 410,000
Prom Note 4 [Member]
Debt Instrument [Line Items]
Notes payable outstanding										432,266		410,000
Accrued interest										137,345		53,805
P P P Loan [Member]
Debt Instrument [Line Items]
Accrued interest												923
Maturity date					Apr. 14, 2022
Interest rate					1%
Proceeds from loans					$ 127,400
Loan payable										0		127,400
P P P Loan 1 [Member]
Debt Instrument [Line Items]
Maturity date				May 08, 2022
Interest rate				1%
Proceeds from loans				$ 257,500
Loan payable										0		257,500
P P P Loan 2 [Member]
Debt Instrument [Line Items]
Accrued interest												0
Maturity date								Feb. 19, 2023
Interest rate								1%
Proceeds from loans								$ 229,500
Loan payable												0
Other income and expenses							$ 231,374
P P P Loan 3 [Member]
Debt Instrument [Line Items]
Accrued interest										0
Maturity date							Feb. 23, 2023
Interest rate							1%
Proceeds from loans							$ 117,550
Loan payable										0
Other income and expenses							$ 118,130
S B A Loan [Member]
Debt Instrument [Line Items]
Accrued interest										5,723		3,310
Maturity date			Jun. 02, 2050
Interest rate			3.75%
Proceeds from loans			$ 150,000
Loan payable										147,677		149,900
S B A Loan 2 [Member]
Debt Instrument [Line Items]
Accrued interest										9,608		1,239
Maturity date		Oct. 07, 2050
Interest rate		3.50%				5%			5%
Proceeds from loans		$ 150,000				$ 20,000			$ 20,000
Loan payable										349,900		149,900
S B A Loan 3 [Member]
Debt Instrument [Line Items]
Accrued interest										860		628
Loan payable										$ 10,000		$ 20,000

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details - Convertible notes) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Discounts on convertible notes payable	$ 0	$ (108,320)
Total convertible debt less debt discount	2,077,753	2,476,647
Current portion	2,077,753	2,476,647
Long-term portion	0	0
Unrelated Party [Member]
Debt Instrument [Line Items]
Convertible notes	$ 2,077,753	$ 2,584,967

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details - Derivative liability)	12 Months Ended
	Dec. 31, 2021 USD ($)
Debt Disclosure [Abstract]
Derivative liability, beginnig	$ 2,903,663
Adjustment to remove the derivative liability	(2,903,663)
Derivative liability, ending	$ 0

CONVERTIBLE NOTES PAYABLE (De_3

CONVERTIBLE NOTES PAYABLE (Details- Convertible debt instruments) - USD ($)		12 Months Ended
	May 04, 2021	Dec. 31, 2021	Dec. 31, 2020	Mar. 29, 2021
Debt Instrument [Line Items]
Debt Maturity date	Nov. 03, 2021
Principal Balance				$ 265,000
Principal Conversions		$ (885,691)	$ (196,291)
Shares issued upon conversion		109,234,241	5,014,696
Unamortized Debt Discount		$ 0	$ 108,320
Convertible Notes [Member]
Debt Instrument [Line Items]
Principal Balance		2,077,753	2,584,967
New Loans		444,500
Cash Paydown		(66,024)
Principal Conversions		$ (885,691)
Shares issued upon conversion		109,375,040
Accrued Interest		$ 300,618	554,404
Interest expense		208,143
Unamortized Debt Discount		$ 0
Convertible Note 1 [Member]
Debt Instrument [Line Items]
Debt issuance date		Aug. 21, 2008
Debt Maturity date		Aug. 21, 2009
Principal Balance		$ 0	150,000
New Loans		0
Cash Paydown		0
Principal Conversions		$ (150,000)
Shares issued upon conversion		140,799
Accrued Interest		$ 0	222,608
Interest expense		0
Unamortized Debt Discount		$ 0
Convertible Note 7 [Member]
Debt Instrument [Line Items]
Debt issuance date		Feb. 09, 2016
Principal Balance		$ 0	8,485
New Loans		0
Cash Paydown		0
Principal Conversions		$ (8,485)
Shares issued upon conversion		18,024,012
Accrued Interest		$ 0	4,109
Interest expense		1,167
Unamortized Debt Discount		$ 0
Convertible Note 7-1 [Member]
Debt Instrument [Line Items]
Debt issuance date		Oct. 28, 2016
Debt Maturity date		Oct. 28, 2017
Principal Balance		$ 10,000	25,000
New Loans		0
Cash Paydown		0
Principal Conversions		$ (15,000)
Shares issued upon conversion		0
Accrued Interest		$ 10,899	29,963
Interest expense		4,190
Unamortized Debt Discount		$ 0
Convertible Note 9 [Member]
Debt Instrument [Line Items]
Debt issuance date		Sep. 12, 2016
Debt Maturity date		Sep. 12, 2017
Principal Balance		$ 50,080	80,000
New Loans		0
Cash Paydown		0
Principal Conversions		$ (29,920)
Shares issued upon conversion		17,278,267
Accrued Interest		$ 4,141	63,876
Interest expense		12,639
Unamortized Debt Discount		$ 0
Convertible Note 10 [Member]
Debt Instrument [Line Items]
Debt issuance date		Jan. 24, 2017
Debt Maturity date		Jan. 24, 2018
Principal Balance		$ 12,646	55,000
New Loans		0
Cash Paydown		0
Principal Conversions		$ (42,355)
Shares issued upon conversion		4,714,626
Accrued Interest		$ 14,831	29,736
Interest expense		3,166
Unamortized Debt Discount		$ 0
Convertible Note 11-2 [Member]
Debt Instrument [Line Items]
Debt issuance date		Mar. 16, 2017
Debt Maturity date		Mar. 16, 2018
Principal Balance		$ 17,345	21,345
New Loans		0
Cash Paydown		0
Principal Conversions		$ (4,000)
Shares issued upon conversion		0
Accrued Interest		$ 9,843	6,374
Interest expense		3,469
Unamortized Debt Discount		$ 0
Convertible Note 13-2 [Member]
Debt Instrument [Line Items]
Debt issuance date		Jul. 24, 2018
Debt Maturity date		Jan. 24, 2019
Principal Balance		$ 43,961	43,961
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 34,113	26,200
Interest expense		7,913
Unamortized Debt Discount		$ 0
Convertible Note 22 [Member]
Debt Instrument [Line Items]
Debt issuance date		Jul. 10, 2018
Debt Maturity date		Jan. 10, 2021
Principal Balance		$ 772,118	838,433
New Loans		0
Cash Paydown		(66,315)
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 0	75,040
Interest expense		0
Unamortized Debt Discount		$ 0
Convertible Note 22-1 [Member]
Debt Instrument [Line Items]
Debt issuance date		Feb. 20, 2019
Debt Maturity date		Jan. 10, 2021
Principal Balance		$ 61,704	61,704
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 28,523	13,754
Interest expense		14,768
Unamortized Debt Discount		$ 0
Convertible Note 22-3 [Member]
Debt Instrument [Line Items]
Debt issuance date		Apr. 10, 2019
Debt Maturity date		Jan. 10, 2021
Principal Balance		$ 56,095	56,095
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 25,303	11,877
Interest expense		13,426
Unamortized Debt Discount		$ 0
Convertible Note 25 [Member]
Debt Instrument [Line Items]
Debt issuance date		Aug. 13, 2018
Debt Maturity date		Feb. 13, 2019
Principal Balance		$ 0	118,292
New Loans		0
Cash Paydown		0
Principal Conversions		$ (118,292)
Shares issued upon conversion		17,823,255
Accrued Interest		$ 0	5,788
Interest expense		4,169
Unamortized Debt Discount		$ 0
Convertible Note 26 [Member]
Debt Instrument [Line Items]
Debt issuance date		Aug. 10, 2017
Debt Maturity date		Jan. 27, 2018
Principal Balance		$ 20,000	20,000
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 10,525	7,533
Interest expense		2,992
Unamortized Debt Discount		$ 0
Convertible Note 29-1 [Member]
Debt Instrument [Line Items]
Debt issuance date		Nov. 08, 2019
Debt Maturity date		Nov. 08, 2020
Principal Balance		$ 0	101,374
New Loans		0
Cash Paydown		0
Principal Conversions		$ (101,374)
Shares issued upon conversion		13,561,809
Accrued Interest		$ 2,283	19
Interest expense		3,683
Unamortized Debt Discount		$ 0
Convertible Note 29-2 [Member]
Debt Instrument [Line Items]
Debt issuance date		Nov. 08, 2019
Debt Maturity date		Nov. 08, 2020
Principal Balance		$ 36,604	62,367
New Loans		0
Cash Paydown		0
Principal Conversions		$ (25,763)
Shares issued upon conversion		0
Accrued Interest		$ 11,374	14,968
Interest expense		9,283
Unamortized Debt Discount		$ 0
Convertible Note 31 [Member]
Debt Instrument [Line Items]
Debt issuance date		Aug. 28, 2019
Debt Maturity date		Aug. 28, 2020
Principal Balance		$ 0	61,839
New Loans		0
Cash Paydown		(9)
Principal Conversions		$ (61,830)
Shares issued upon conversion		5,247,042
Accrued Interest		$ 8,385	14,059
Interest expense		1,447
Unamortized Debt Discount		$ 0
Convertible Note 32 [Member]
Debt Instrument [Line Items]
Debt issuance date		May 22, 2019
Debt Maturity date		May 22, 2020
Principal Balance		$ 25,000	25,000
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 12,277	7,291
Interest expense		4,986
Unamortized Debt Discount		$ 0
Convertible Note 33 [Member]
Debt Instrument [Line Items]
Debt issuance date		Feb. 11, 2020
Debt Maturity date		Feb. 11, 2021
Principal Balance		$ 0	153,672
New Loans		0
Cash Paydown		500
Principal Conversions		$ (154,172)
Shares issued upon conversion		15,522,516
Accrued Interest		$ 0	8,214
Interest expense		1,277
Unamortized Debt Discount		$ 0
Convertible Note 34 [Member]
Debt Instrument [Line Items]
Debt issuance date		May 18, 2020
Debt Maturity date		May 18, 2021
Principal Balance		$ 0	50,200
New Loans		0
Cash Paydown		(200)
Principal Conversions		$ (50,000)
Shares issued upon conversion		4,121,766
Accrued Interest		$ 219	1,876
Interest expense		233
Unamortized Debt Discount		$ 0
Convertible Note 35 [Member]
Debt Instrument [Line Items]
Debt issuance date		Aug. 24, 2020
Debt Maturity date		Aug. 24, 2021
Principal Balance		$ 0	85,000
New Loans		0
Cash Paydown		0
Principal Conversions		$ (85,000)
Shares issued upon conversion		5,759,130
Accrued Interest		$ 74	1,811
Interest expense		813
Unamortized Debt Discount		$ 0
Convertible Note 36-1 [Member]
Debt Instrument [Line Items]
Debt issuance date		Sep. 03, 2020
Debt Maturity date		Jan. 03, 2021
Principal Balance		$ 122,400	122,400
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 25,906	3,934
Interest expense		21,972
Unamortized Debt Discount		$ 0
Convertible Notes 36-2 [Member]
Debt Instrument [Line Items]
Debt issuance date		Nov. 03, 2020
Debt Maturity date		Mar. 03, 2021
Principal Balance		$ 122,400	122,400
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 23,906	1,934
Interest expense		21,972
Unamortized Debt Discount		$ 0
Convertible Notes 36-3 [Member]
Debt Instrument [Line Items]
Debt issuance date		Dec. 29, 2020
Debt Maturity date		Apr. 29, 2021
Principal Balance		$ 122,400	122,400
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 22,070	98
Interest expense		21,972
Unamortized Debt Discount		$ 0
Convertible Note 36-4 [Member]
Debt Instrument [Line Items]
Debt issuance date		May 05, 2020
Debt Maturity date		Sep. 05, 2021
Principal Balance		$ 187,500	0
New Loans		187,500
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 22,131	0
Interest expense		22,131
Unamortized Debt Discount		$ 0
Convertible Note 37-1 [Member]
Debt Instrument [Line Items]
Debt issuance date		Sep. 03, 2020
Debt Maturity date		Jun. 30, 2021
Principal Balance		$ 67,000	67,000
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 8,878	2,197
Interest expense		6,682
Unamortized Debt Discount		$ 0
Convertible Note 37-2 [Member]
Debt Instrument [Line Items]
Debt issuance date		Nov. 02, 2020
Debt Maturity date		Aug. 31, 2021
Principal Balance		$ 66,500	66,500
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 7,722	1,090
Interest expense		6,632
Unamortized Debt Discount		$ 0
Convertible Note 37-3 [Member]
Debt Instrument [Line Items]
Debt issuance date		Dec. 29, 2020
Debt Maturity date		Sep. 30, 2021
Principal Balance		$ 66,500	66,500
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 6,686	55
Interest expense		6,632
Unamortized Debt Discount		$ 0
Convertible Note 38 [Member]
Debt Instrument [Line Items]
Debt issuance date		Feb. 09, 2021
Debt Maturity date		Feb. 09, 2022
Principal Balance		$ 64,000	0
New Loans		103,500
Cash Paydown		0
Principal Conversions		$ (39,500)
Shares issued upon conversion		7,181,818
Accrued Interest		$ 4,614	0
Interest expense		4,614
Unamortized Debt Discount		$ 0
Convertible Note 39 [Member]
Debt Instrument [Line Items]
Debt issuance date		May 10, 2021
Debt Maturity date		May 10, 2022
Principal Balance		$ 153,500	0
New Loans		153,500
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 5,915	$ 0
Interest expense		5,915
Unamortized Debt Discount		$ 0

CONVERTIBLE NOTES PAYABLE (De_4

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Convertible debt	$ 2,077,753	$ 2,584,967
Repayments of Convertible Debt	30,777	27,106
Debt discount	0	108,320
Amortization of debt discount	1,051,264	1,192,044
Stock issued for conversion of debt, amount converted	885,691	196,291
Debt converted, interest converted	388,143	49,466
Debt converted, penalties and fees converted	$ 13,000	$ 53,255
Stock issued for conversion of debt, shares issued	109,234,241	5,014,696
Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Proceeds from Convertible Debt	$ 444,500
Repayments of Convertible Debt	$ 66,315

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)

1 Months Ended

12 Months Ended

Feb. 11, 2021

Nov. 05, 2020

May 11, 2020

Feb. 10, 2020

Jan. 09, 2020

Dec. 28, 2021

May 31, 2021

Mar. 29, 2021

Aug. 24, 2020

May 31, 2020

Jan. 31, 2020

Dec. 31, 2021

Dec. 31, 2020

Jul. 22, 2021

Class of Stock [Line Items]

Reverse stock split

the Company completed a reverse stock split of 10,000:1 for common shares.

the Company affected a 10,000:1 reverse split of Common Stock

The reverse split ratio ranges from 1.6:1 to 307.7:1

Reclassification of preferred stock to additional paid in capital

$ 11,837,482

Convertible debt

$ 265,000

Accrued interest

$ 298,195

$ 449,455

$ 722,815

Stock issued for conversion of debt, shares issued

109,234,241

5,014,696

Reduction in additional paid in capital

$ 472,224

Loss on disposal

$ 1,201,169

Warrants issued, shares

25,000

Warrants issued, value

$ 3,500

Advisor [Member]

Class of Stock [Line Items]

Stock issued for services, shares

18,000

163,814

Convertible Notes Payable [Member]

Class of Stock [Line Items]

Stock issued for conversion of debt, shares issued

109,234,241

5,014,697

Series B Preferred Stock [Member]

Class of Stock [Line Items]

Stock issued for conversion of debt, shares issued

140,799

Preferred stock, Stated Value

$ 4

$ 4

$ 4

Series J Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, Stated Value

$ 4

4

4

Shares issued for acqusition, shares

894,834

Shares issued for acquisition, value

$ 3,579,334

Series N Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, Stated Value

$ 4

4

4

Shares issued for acqusition, shares

868,056

Shares issued for acquisition, value

$ 3,000,000

Series I Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, Stated Value

4

Forfeiture shares

90,000,000

Surrender of Preferred shares

180,000,000

Series G Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, Stated Value

$ 4

4

Divestiture of subsidiary, shares

325,244

Common Stock [Member]

Class of Stock [Line Items]

Preferred stock converted, common shares issued

50,000,000

Stock issued for services, shares

1,627,031

Series H Preferred Stock [Member]

Class of Stock [Line Items]

Number of shares converted

320

Preferred stock, Stated Value

$ 4

$ 4

Preferred stock converted, common shares issued

119,101

Board of Directors Chairman [Member] | Restricted Stock [Member]

Class of Stock [Line Items]

Number of shares converted

25,000,000

Board of Directors Chairman [Member] | Preferred Stock Series I [Member]

Class of Stock [Line Items]

Number of shares converted

62,500

Chief Executive Officer [Member] | Restricted Stock [Member]

Class of Stock [Line Items]

Number of shares converted

50,000,000

Chief Executive Officer [Member] | Preferred Stock Series I [Member]

Class of Stock [Line Items]

Number of shares converted

125,000

Chief Operating Officer [Member] | Series B Preferred Stock [Member]

Class of Stock [Line Items]

Number of shares exchange

61,000

61,000

Accrued salaries

$ 244,000

$ 244,000

WARRANTS (Details - Derivative

WARRANTS (Details - Derivative liabilities) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Warrants
Warrant fair value, at issuance	$ 3,795	$ 6,135
Warrant fair value	$ 296	$ 3,795

WARRANTS (Details - Assumptions

WARRANTS (Details - Assumptions) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Warrant fair value, at issuance	$ 3,795	$ 6,135
Warrant fair value	$ 296	$ 3,795
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Volatility	935.98%
Risk-free interest rate	126%
Expected term	5 years
Warrants [Member] | Minimum [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Volatility		1.847%
Risk-free interest rate		1.60%
Expected term		6 months
Warrants [Member] | Maximum [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Volatility		1.861%
Risk-free interest rate		1.83%
Expected term		7 years

WARRANTS (Details - Warrant out

WARRANTS (Details - Warrant outstanding) - Warrant [Member]	12 Months Ended
	Dec. 31, 2021 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants outstanding, beginning balance | shares	14,274,477
Weighted average exercise price - Warrants outstanding, beginning balance | $ / shares	$ 0.105
Warrants granted | shares	231,481,466
Weighted average exercise price - Warrants granted | $ / shares	$ 0.015
Warrants exercised | shares	0
Weighted average exercise price - Warrants exercised | $ / shares	$ 0
Warrants expired | shares	(1,335,000)
Weighted average exercise price - Warrants expired | $ / shares	$ 0.030
Warrants outstanding, ending balance | shares	244,420,943
Weighted average exercise price - Warrants outstanding, ending balance | $ / shares	$ 0.200
Warrants exercisable | shares	244,420,943
Weighted average exercise price - Warrants exercisable | $ / shares	$ 0.200

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrant expense	$ 2,340
Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding, Term		1 year 3 months 21 days

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Derivative liability	$ 0	$ 2,903,663
(Gain) Loss from discontinued operations
Selling, general and administrative expenses	4,520,466	3,587,789
Loss from discontinued operations	1,019,206	82,692
Discontinued Operations [Member]
Accounts payable and accrued expenses	0	1,869,961
Accrued interest	231,318	165,065
Convertible debt	240,000	240,000
Derivative liability	0	416,669
Net liabilities of discontinued operations	471,318	2,691,695
(Gain) Loss from discontinued operations
Selling, general and administrative expenses	0	28,148
Interest expense	68,378	68,756
Change in derivative liability	(37,792)	15,277
Gain on elimination of derivative liability	(378,877)	0
Gain on reversal of RRT liability	(1,872,086)	0
Loss from discontinued operations	$ (2,220,377)	$ 112,181

DISCONTINUED OPERATIONS (Deta_2

DISCONTINUED OPERATIONS (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	May 04, 2021
Defined Benefit Plan Disclosure [Line Items]
Accounts payables and accrued expenses		$ 1,392,722	$ 617,073
Convertible notes payable		2,077,753	2,476,647
Accrued interest				$ 22,266
Derivative liability		0	2,903,663
Gain of discontinued operation		(1,201,171)	194,873
Discontinued Operations [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liability		0	$ 416,669
Debtor Reorganization Items, Gain (Loss) on Settlement of Other Claims, Net	$ 40,000
Estimated Litigation Liability	$ 200,000
Red Rock [Member]
Defined Benefit Plan Disclosure [Line Items]
Gain of discontinued operation		1,872,086
Red Rock [Member]
Defined Benefit Plan Disclosure [Line Items]
Accounts payables and accrued expenses		1,872,086
Convertible notes payable		240,000
Accrued interest		214,318
Derivative liability		$ 378,877

GOODWILL AND IDENTIFIABLE INT_3

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Gross Carrying value	$ 3,499,963	$ 3,499,963
Accumulated impairment	0	0
Acquisition	2,391,608
Goodwill, Ending Balance	4,483,656	3,499,963
Affordable Housing Rentals [Member]
Defined Benefit Plan Disclosure [Line Items]
Gross Carrying value		0
Accumulated impairment	0	0
Acquisition	0
Goodwill, Ending Balance	0
Financial Services [Member]
Defined Benefit Plan Disclosure [Line Items]
Gross Carrying value	3,499,963	3,499,963
Accumulated impairment	0	0
Acquisition	0
Goodwill, Ending Balance	2,092,048	3,499,963
Health Care [Member]
Defined Benefit Plan Disclosure [Line Items]
Gross Carrying value	0	0
Accumulated impairment	0	0
Acquisition	2,391,608
Goodwill, Ending Balance	$ 2,391,608	$ 0

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details - Lease maturities)	Dec. 31, 2021 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2022	$ 166,568
2023	77,697
2024	35,527
2025	22,215
Total	$ 302,007

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)		1 Months Ended	12 Months Ended
	Aug. 06, 2021	May 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Jul. 22, 2021	May 15, 2021
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Operating Leases			$ 185,831	$ 87,649
Accrued compensation			17,057	17,057		$ 156,000
Proceeds amount	$ 162,598
First Doctor [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Salary and Wage, Excluding Cost of Good and Service Sold		$ 372,000
Second Doctor [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Salary and Wage, Excluding Cost of Good and Service Sold		450,000
Third Doctor [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Salary and Wage, Excluding Cost of Good and Service Sold		$ 372,000
Chief Operating Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Accrued compensation			1,385,000	1,035,000
Chief Operating Officer [Member] | Series B Preferred Stock [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Accrued compensation			$ 159,000	120,000
Shares received			61,000		61,000
Accrued salaries			$ 244,000		$ 244,000
Board of Directors Chairman [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Accrued compensation			$ 1,400,000	$ 1,020,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Deferred tax assets	$ 4,991,000	$ 4,391,000
Valuation allowance	(4,991,000)	(4,391,000)
Net deferred tax asset	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Operating loss carrforward	$ 17,330,000
Deferred tax assets	4,991,000	$ 4,391,000
Valuation allowance	4,991,000	$ 4,391,000
Increase in valuation allowance	$ 600,000
Minimum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
U.S. corporate tax rate	35%
Maximum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
U.S. corporate tax rate	21%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)		1 Months Ended
	Mar. 15, 2022	Jun. 27, 2022	Apr. 28, 2022	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Promissory note settled					$ 600,932	$ 1,347,690
Board of Directors Chairman [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Number of shares transfer		1,000,000,000
Forecast [Member]
Subsequent Event [Line Items]
Promissory note settled	$ 40,000
Issuance of stock payable	$ 13,333
Forecast [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Preferred shares returned				1,275,427
Forecast [Member] | Subsequent Event [Member] | Preferred Stock [Member]
Subsequent Event [Line Items]
Issuance of shares			37,500
Shares exchange			37,500

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Assets	$ 11,159,915	$ 4,930,147
Revenues	10,008,860	3,453,058
Cost of Sales	3,848,406	1,668,146
Income (Loss) from operations	1,626,102	(1,804,151)
Income (Loss) before taxes	(409,707)	(2,836,893)
Affordable Housing Rentals [Member]
Segment Reporting Information [Line Items]
Assets	213,876	258,813
Revenues	129,803	138,832
Cost of Sales	79,953	156,191
Income (Loss) from operations	(36,022)	(40,378)
Income (Loss) before taxes	(36,022)	(40,378)
Financial Services [Member]
Segment Reporting Information [Line Items]
Assets	2,212,379	4,369,195
Revenues	4,313,167	3,314,226
Cost of Sales	1,942,411	1,511,955
Income (Loss) from operations	187,027	(190,338)
Income (Loss) before taxes	187,027	(187,943)
Healthcare Segment [Member]
Segment Reporting Information [Line Items]
Assets	8,092,820	0
Revenues	5,413,890	0
Cost of Sales	1,746,561	0
Income (Loss) from operations	3,272,241	0
Income (Loss) before taxes	3,272,241	0
Real Estate 1 [Member]
Segment Reporting Information [Line Items]
Assets	611,900	0
Revenues	152,000	0
Cost of Sales	79,481	0
Income (Loss) from operations	68,744	0
Income (Loss) before taxes	68,744	0
Others [Member]
Segment Reporting Information [Line Items]
Assets	28,940	302,139
Subsidiary [Member]
Segment Reporting Information [Line Items]
Income (Loss) from operations	3,491,990	(230,716)
Cardiff Lexington [Member]
Segment Reporting Information [Line Items]
Income (Loss) from operations	(1,865,888)	(1,573,435)
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Income (Loss) before taxes	$ (3,901,697)	$ (2,608,572)