Cardiff Lexington (CDIX) 10-Q/A 21 Nov 22 2022 Q1 Quarterly report (amended) Financial data

Cover

Cover	3 Months Ended
	Mar. 31, 2022 shares
Cover [Abstract]
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	to report xbrl
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2022
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	000-49709
Entity Registrant Name	Cardiff Lexington Corporation
Entity Central Index Key	0000811222
Entity Tax Identification Number	84-1044583
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	400 Las Olas Blvd.
Entity Address, Address Line Two	Unit 1400
Entity Address, City or Town	Fort Lauderdale
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33301
City Area Code	844
Local Phone Number	628-2100
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 Common Stock, Shares Outstanding	232,796,735

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Current assets
Cash	$ 539,056	$ 595,987
Accounts receivable-net	5,680,956	4,948,796
Prepaid and other current assets	5,000	5,000
Total current assets	6,225,012	5,549,783
Property and equipment, net of accumulated depreciation of $226,234 and $218,471	243,743	259,030
Land	540,000	540,000
Goodwill	4,483,656	4,483,656
Due from related party	954	4,942
Other assets	30,882	38,882
Right of use assets	180,503	283,622
Total assets	11,704,750	11,159,915
Current liabilities
Accounts payable and accrued expense	1,899,413	1,392,722
Accrued expenses - related parties	3,081,057	2,961,057
Accrued interest	552,514	449,455
Operating lease liability	135,302	176,285
Due to director & officer	126,765	126,765
Notes payable, current portion	458,152	458,177
Convertible notes payable, net of debt discounts of $94,321 and $0, respectively	2,528,491	2,077,753
Net liabilities of discontinued operations	487,940	471,318
Total current liabilities	9,269,634	8,113,532
Other Liabilities
Notes payable – net of current portion	142,024	142,755
Operating lease liability – net of current portion	100,928	122,264
Total liabilities	9,512,586	8,378,551
Shareholders' equity
Common stock; 7,500,000,000 shares authorized with $0.001 par value; 166,130,069 shares issued and outstanding at March 31, 2022 and December 31, 2021, respectively	167,421	167,421
Treasury stock; at cost, 212,500 shares of series D preferred stock and 81,601 of series H preferred stock at March 31, 2022 and December 31, 2021, respectively,	(4,967,686)	(4,967,686)
Additional paid-in capital	(3,826,349)	(3,826,349)
Accumulated deficit	(66,783,944)	(66,194,744)
Total shareholders' equity	2,192,164	2,781,364
Total liabilities and shareholders' equity	11,704,750	11,159,915
Series B Preferred Stock [Member]
Shareholders' equity
Preferred Stock Value	7,780,313	7,780,313
Series C Preferred Stock [Member]
Shareholders' equity
Preferred Stock Value	488	488
Series D Preferred Stock [Member]
Shareholders' equity
Preferred Stock Value	150,000	150,000
Series E Preferred Stock [Member]
Shareholders' equity
Preferred Stock Value	603,000	603,000
Series F Preferred Stock [Member]
Shareholders' equity
Preferred Stock Value	700,180	700,180
Series F-1 Preferred Stock [Member]
Shareholders' equity
Preferred Stock Value	143,008	143,008
Series H Preferred Stock [Member]
Shareholders' equity
Preferred Stock Value	150,000	150,000
Series I Preferred Stock [Member]
Shareholders' equity
Preferred Stock Value	59,540,000	59,540,000
Series J Preferred Stock [Member]
Shareholders' equity
Preferred Stock Value	3,579,336	3,579,336
Series K Preferred Stock [Member]
Shareholders' equity
Preferred Stock Value	8,201	8,201
Series L Preferred Stock [Member]
Shareholders' equity
Preferred Stock Value	1,277,972	1,277,972
Series N Preferred Stock [Member]
Shareholders' equity
Preferred Stock Value	3,472,224	3,472,224
Series R Preferred Stock [Member]
Shareholders' equity
Preferred Stock Value	$ 198,000	$ 198,000

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Accumulated depreciation	$ 226,234	$ 218,471
Convertible notes payable, discount	$ 94,321	$ 0
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	166,130,069
Common stock, shares outstanding	166,130,069	166,130,069
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	1,945,078
Preferred stock, shares outstanding	1,945,078	1,945,078
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	37,500
Preferred stock, shares outstanding	37,500	37,500
Treasury stock	212,500	212,500
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 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	81,601	81,601
Series I Preferred Stock [Member]
Preferred stock, shares authorized	500,000,000	500,000,000
Preferred stock, Stated Value	$ 4	$ 4
Preferred stock, shares issued	14,885,000	14,885,000
Preferred stock, shares outstanding	14,885,000	14,885,000
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	894,834
Preferred stock, shares outstanding	894,834	894,834
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 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	868,056	868,056
Preferred stock, shares outstanding	868,056	868,056
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

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
REVENUE
Total revenue	$ 2,940,994	$ 931,926
COST OF SALES
Total cost of sales	1,135,702	491,955
GROSS MARGIN	1,805,292	439,971
OPERATING EXPENSES
Depreciation expense	5,783	392
Selling, general and administrative	1,076,145	815,426
Total operating expenses	1,081,928	815,818
PROFIT / LOSS FROM OPERATIONS	723,364	(375,847)
OTHER INCOME (EXPENSE)
Other income (loss)	0	22,856
Change in value of derivative liability	0	(552,039)
Gain on change of estimate	(4,474)	0
Interest expense & finance charge	(1,144,176)	(121,001)
Conversion cost penalty and reimbursement	0	(8,000)
Amortization of debt discounts	(44,546)	(715,401)
Total other income (expenses)	(1,193,196)	(1,373,585)
NET LOSS BEFORE DISCONTINUED OPERATIONS	(469,832)	(1,749,432)
LOSS FROM DISCONTINUED OPERATIONS	(16,622)	(19,607)
NET LOSS FOR THE PERIOD	(486,454)	(1,769,039)
Rental Income [Member]
REVENUE
Total revenue	43,844	38,979
Financial Service [Member]
REVENUE
Total revenue	464,843	892,947
Healthcare Segment [Member]
REVENUE
Total revenue	2,432,307	0
COST OF SALES
Total cost of sales	903,782	0
Rental Business [Member]
COST OF SALES
Total cost of sales	19,474	40,167
Financial Services [Member]
COST OF SALES
Total cost of sales	$ 212,446	$ 451,788

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Income Statement [Abstract]
Income (Loss) from Continuing Operations, Per Basic Share	$ 0	$ (0.03)
Income (Loss) from Continuing Operations, Per Diluted Share	0	(0.03)
Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Basic Share	0	0
Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Diluted Share	$ 0	$ 0
Weighted Average Number of Shares Outstanding, Basic	166,130,069	56,243,481
Weighted Average Number of Shares Outstanding, Diluted	166,130,069	56,243,481

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (DEFICIENCY) (Unaudited) - USD ($)	Preferred Stock Series A I K [Member]	Preferred Stock Series B D E F F 1 G H L [Member]	Preferred Stock Series C And R [Member]	Treasury Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020	$ 780,049,638	$ 12,558,517	$ 198,488	$ (2,365,864)	$ 5,267	$ (733,733,688)	$ (65,583,255)	$ (8,872,334)
Beginning balance, shares at Dec. 31, 2020	203,210,563	2,824,563	287	(294,101)	5,267,433
Conversion of convertible notes payable					$ 54,068	584,690		638,758
Conversion of convertible notes payable, shares					54,068,024
Reclassify Derivative liabilities to Additional Paid in Capital						1,024,373		1,024,373
Issuance of Common Stock for preferred I shares	$ (1,225,000)				$ 50,000	1,175,000
Issuance of Common Stock for preferred I shares, shares	(125,000)				50,000,000
Warrant issued with indebtedness						260,443		260,443
Net loss							(1,769,039)	(1,769,039)
Ending balance, value at Mar. 31, 2021	$ 778,823,201	$ 12,558,517	$ 198,488	$ (2,365,864)	$ 109,335	(730,689,182)	(67,352,294)	(8,717,799)
Ending balance, shares at Mar. 31, 2021	203,085,563	2,824,563	287	(294,101)	109,335,457
Beginning balance, value at Dec. 31, 2021	$ 59,548,201	$ 17,856,032	$ 198,488	$ (4,967,686)	$ 167,421	(3,862,349)	(66,194,744)	2,781,364
Beginning balance, shares at Dec. 31, 2021	23,085,563	4,464,008	287	(619,345)	166,130,069
Distribution of dividend							(102,746)	(102,746)
Net loss							(486,454)	(486,454)
Ending balance, value at Mar. 31, 2022	$ 59,548,201	$ 17,856,032	$ 198,488	$ (4,967,686)	$ 167,421	$ (3,862,349)	$ (66,783,944)	$ 2,192,164
Ending balance, shares at Mar. 31, 2022	23,085,563	4,464,008	287	(619,345)	166,130,069

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss for the period	$ (486,454)	$ (1,769,039)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	10,814	5,588
Amortization of loan discount	44,546	454,958
Other noncash items, net	(66,054)	0
Loss on disposal	4,474	0
Change in value of derivative liability	0	552,039
Warrant amortization	0	260,443
Conversion cost penalty	0	8,000
Increase (decrease) in:
Accounts receivable	(732,160)	(9,106)
Assets held for sale	0	0
Right of use – assets	103,119	10,486
Prepaid expenses and other current assets	8,000	(6,510)
Accounts payable & Accrued expense	567,627	93,481
Accrued officer’s compensation	120,000	(1,165)
Due (to) from related parties	3,988	0
Accrued interest	110,559	71,983
Right of use – liabilities	(62,319)	(3,974)
Deferred revenue	0	104,258
Net cash used in operating activities	(373,860)	(208,951)
Net cash provided by discontinued operations - operating activities	16,622	0
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from convertible notes payable	405,730	103,500
Repayment of convertible notes payable	(5,908)	(6,876)
Proceeds from SBA loan	0	345,269
Payment of PPP loan	(756)	0
Dividend on preferred stock	(102,746)	0
Repayment of credit line	0	(1,493)
Payment of notes payable related party	(816)	0
Proceeds of notes payable related party	4,803	0
Net cash provided by financing activities	300,307	440,400
NET (DECREASE) INCREASE IN CASH	(56,931)	231,449
CASH, BEGINNING OF PERIOD	595,987	279,311
CASH, END OF PERIOD	539,056	510,760
SUPPLEMENTARY DISCLOSURE OF CASH FLOW INFORMATION
Interest	22,709	23,537
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued upon conversion of notes payable and accrued interest	0	638,758
Derivative liability settled upon conversion	0	1,012,012
Debt discount from derivative liabilities	$ 94,321	$ 645,000

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2022
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 Basis of Presentation and Principles of Consolidation The accompanying March 31, 2022 interim condensed consolidated financial statements (“financial statements”) have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and note disclosures normally included in the annual financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to those rules and regulations, but we believe the disclosures made are adequate to make the information presented not misleading. In the opinion of management, all adjustments, consisting of normal and recurring adjustments, necessary for a fair presentation have been included in the condensed consolidated financial statements included herein. These statements should be read in conjunction with the consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2021. The results of operations for the periods presented are not necessarily indicative of results to be expected for the full fiscal year or any other periods. 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 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 2021 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 5,680,956 4,948,796 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 quarters ended March 31, 2022 and 2021, 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 condensed unaudited 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 18-month historical payment and collection percentages. The Company generally receives all of its collections within 18 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 three months ended March 31, 2022 and 2021, respectively, the Company did not record any bad debt expense. 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 condensed consolidated balance sheets as of March 31, 2022 and December 31, 2021. There are no contingent rentals included in income in the accompanying condensed 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 condensed consolidated statements of operations and changes in members’ equity. The Company recognized advertising and marketing expense of $ 127,785 274,025 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. 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 condensed 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 condensed 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 March 31, 2022 and December 31, 2021, 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 condensed 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 March 31, 2022, the Company has sustained recurring losses and has a working capital deficit of approximately $ 3.2 million 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 2021, the FASB issued ASU No. 2021-06 (“ASU 2021-06”) “ Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40) 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	3 Months Ended
	Mar. 31, 2022
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 2021 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 the valuation of embedded derivative liabilities 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. The following table summarizes the impacts of the error corrections on the Company's financial statements for each of the periods presented below: Schedule of financial statements Impact of correction of error March 31, 2021 (Unaudited) As previously reported Adjustments As restated Total assets $ 5,161,138 $ – $ 5,161,138 Derivative liability 2,402,858 673,470 3,076,328 Net, liabilities of discontinued operations 2,466,063 245,239 2,711,302 Other 8,091,307 8,091,307 Total liabilities 12,960,228 918,709 13,878,937 Accumulated deficit (66,433,585 ) (918,709 ) (67,352,294 ) Others 58,634,495 – 58,634,495 Total deficiency in shareholders' equity $ (7,799,090 ) $ (918,709 ) $ (8,717,799 ) Impact of correction of error - quarter Quarter ended March 31, 2021 (Unaudited) As previously reported Adjustments As restated Loss from operations $ (375,847 ) $ – $ (375,847 ) Change in value of derivative liability (376,874 ) (175,165 ) (552,039 ) Others (821,546 ) – (821,546 ) Other income (expense) (1,198,420 ) (175,165 ) (1,373,585 ) Net loss before discontinued operations (1,574,267 ) (175,165 ) (1,749,432 ) Loss from discontinued operations (24,098 ) 4,491 (19,607 ) Net loss $ (1,598,365 ) $ (170,674 ) $ (1,769,039 ) Basic and Diluted Earnings (loss) per Share Continued Operations (0.03 ) (0.03 ) Discontinued Operations – (0.00 ) Weighted Average Shares Outstanding - Basic Earnings (loss) per Share Continued Operations 56,243,481 56,243,481 Discontinued Operations 56,243,481 56,243,481

ACQUISITIONS

ACQUISITIONS	3 Months Ended
	Mar. 31, 2022
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

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	3 Months Ended
	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	4. PROPERTY AND EQUIPMENT, NET Property and equipment as of March 31, 2022 and December 31, 2021 is as follows: Schedule of Property and Equipment March 31, 2022 December 31, 2021 Residential housing $ 312,332 $ 319,856 Medical equipment 96,532 96,532 Computer Equipment 9,189 9,189 Furniture, fixture and equipment 35,974 35,974 Leasehold Improvement 15,950 15,950 Total 469,977 477,501 Less: accumulated depreciation (226,234 ) (218,471 ) Property and equipment, net $ 243,743 $ 259,030 For the three months ended March 31, 2022, total depreciation expense was $ 10,814 35,334 5,031 21,448

LAND

LAND	3 Months Ended
	Mar. 31, 2022
Real Estate [Abstract]
LAND	5. LAND In the quarter ended September 30,2021, the Company sold 3 lots for $ 152,000 540,000 603,000 241,199

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	3 Months Ended
	Mar. 31, 2022
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	6. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Schedule of accrued expenses March 31, 2022 December 31, 2021 Accounts payable $ 330,389 $ 170,914 Accrued expense - previously factored receivables 1,280,146 846,754 Accrued credit cards 12,955 16,466 Accrued income taxes and other taxes 8,378 7,553 Accrued advertising 119,655 39,886 Accrued payroll 36,472 39,959 Accrued professional fees 111,055 270,827 Accrued expense - other 363 363 Total $ 1,899,413 $ 1,392,722 The Company is delinquent paying certain income and property taxes. As of March 31, 2022 and December 31, 2021 the balance for these taxes, penalties and interest is $ 8,378 7,553

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	7. RELATED PARTY TRANSACTIONS On February 11, 2021, the Chairman of the Board and the CEO 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. 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 March 31, 2022 and December 31, 2021 were $ 4,024 37 The Company assumed amounts due to previous owners who are current managers of 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 $ 4,979 162,598 The Company agreed to pay $360,000 per year and a $200,000 of target annual incentive granted in 2021 to the Chief Executive Officer based on his employment agreement since July 1, 2021 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 March 31, 2022 and December 31, 2021 were $ 1,475,000 1,415,000 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, 2021 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 March 31, 2022 and December 31, 2021 were $ 1,460,000 1,400,000 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 61,000 244,000 189,000 159,000 The Company agreed to pay $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 March 31, 2022 and December 31, 2021 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 Shares 2022 $ 2.4 $150,000 135,000 Shares 2023 $ 3.7 $210,000 150,000 Shares 2024 $ 5.5 $300,000 180,000 Shares 2025 $ 8.0 $420,000 210,000 Shares The Company obtained short-term advances from the Chairman of the Board that are non-interest bearing and due on demand. As of March 31, 2022 and December 31, 2021, the Company owed the Chairman $ 126,765

NOTES AND LOANS PAYABLE

NOTES AND LOANS PAYABLE	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
NOTES AND LOANS PAYABLE	8. NOTES AND LOANS PAYABLE Notes payable at March 31, 2022 and December 31, 2021 are summarized as follows: Schedule of notes payable March 31, 2022 December 31, 2021 Notes and Loans Payable $ 600,176 $ 1,347,690 Less current portion (458,152 ) (947,912 ) Long-term portion $ 142,024 $ 399,778 Long-term debt matures as follows: Schedule of Maturities of Long-term Debt Amount 2023 $ 458,152 2024 4,897 2025 4,897 2026 4,897 2027 4,897 Thereafter 122,434 Total $ 600,176 Notes and Loans Payable – Related Party 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 March 31, 2022 and December 31, 2021 were $ 4,024 37 4,979 Loans and Notes Payable – Unrelated Parties 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 5,235 4,910 On September 9, 2019, the Company obtained a promissory note for $410,000 at 10% interest and matured on September 9, 2021. On November 10, 2021, the Company entered into addendum No. 1 on the note extending the maturity date until December 31, 2021. On May 4, 2021, the Company entered into addendum No. 2, whereby the maturity date was amended to November 3, 2021 22,266 410,000 432,266 24 432,266 171,504 137,345 Small Business Administration (“SBA”) Loans On June 2, 2021, The Company obtained an SBA loan of $ 150,000 3.75 June 2, 2050 146,921 5,723 147,677 5,723

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	9. 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 March 31, 2022 and December 31, 2021, the Company had convertible debt outstanding of $ 2,622,812 2,077,753 550,967 5,908 94,321 0 44,546 715,401 The Company had no Convertible notes at March 31, 2022 and December 31, 2021 are summarized as follows: Schedule of convertible notes summary March 31, 2022 December 31, 2021 Convertible notes payable $ 2,622,812 $ 2,077,753 Discounts on convertible notes payable (94,321 ) – Total convertible debt less debt discount 2,528,491 2,077,753 Current portion 2,528,491 2,077,753 Long-term portion $ – $ – The following is a schedule of convertible notes payable from December 31, 2021 to March 31, 2022. Schedule of convertible notes details Note # Issuance Maturity Principal Balance 12/31/21 New Loan Cash Paydown Principal Conversions Shares Issued Upon Conversion Principal Balance 3/31/22 Accrued Interest on Convertible Debt at 12/31/21 Interest Expense On Convertible Debt For the Period Ended 3/31/22 Accrued Interest on Convertible Debt at 3/31/22 Unamortized Debt Discount At 3/31/22 7-1 10/28/2016 10/28/2017 $ 10,000 $ – $ – $ – – $ 10,000 $ 10,899 $ 493 $ 11,392 $ – 9 9/12/2016 9/12/2017 50,080 – – – – 50,080 4,141 2,470 6,611 – 10 1/24/2017 1/24/2018 12,646 – – – – 12,646 14,831 624 15,455 – 11-2 3/16/2017 3/16/2018 17,345 – – – – 17,345 9,843 855 10,698 – 13-2 7/24/2018 1/24/2019 43,961 – – – – 43,961 34,113 1,951 36,064 – 22 7/10/2018 1/10/2021 772,118 – (5,908 ) – – 766,210 7,809 7,809 – 22-1 2/20/2019 1/10/2021 61,704 – – – – 61,704 28,523 3,652 32,175 – 22-3 4/10/2019 1/10/2021 56,095 – – – – 56,095 25,303 3,320 28,623 – 26 8/10/2017 1/27/2018 20,000 – – – – 20,000 10,525 740 11,265 – 29-1 11/8/2019 11/8/2021 – – – – – – 2,283 – 2,283 – 29-2 11/8/2019 11/8/2021 36,604 – – – – 36,604 11,374 2,166 13,541 – 31 8/28/2019 8/28/2021 – – – – – – 8,385 8,385 – 32 5/22/2019 5/22/2021 25,000 – – – – 25,000 12,277 1,233 13,510 – 34 5/18/2021 5/18/2021 – – – – – – 219 – 219 – 35 8/24/2021 8/24/2021 – – – – – – 74 – 74 – 36-1 9/3/2021 1/3/2021 122,400 – – – – 122,400 25,906 5,432 31,338 – 36-2 11/3/2021 3/3/2021 122,400 – – – – 122,400 23,906 5,432 29,338 – 36-3 12/29/2021 4/29/2021 122,400 – – – – 122,400 22,070 5,432 27,502 – 36-4 5/5/2021 9/5/2021 187,500 – – – – 187,500 22,131 8,322 30,453 – 36-5 1/11/2022 5/11/2022 – 202,300 – – – 202,300 – 7,881 7,881 17,664 36-6 3/9/2022 7/9/2022 – 146,667 – – – 146,667 – 1,591 1,591 29,944 36-7 3/22/2022 7/22/2022 – 202,000 – – – 202,000 – 897 897 46,713 37-1 9/3/2021 6/30/2021 67,000 – – – – 67,000 8,878 1,652 10,530 – 37-2 11/2/2021 8/31/2021 66,500 – – – – 66,500 7,722 1,640 9,362 – 37-3 12/29/2021 9/30/2021 66,500 – – – – 66,500 6,686 1,640 8,326 – 38 2/9/2021 2/9/2022 64,000 – – – – 64,000 4,614 947 5,561 – 39 5/10/2021 5/10/2022 153,500 – – – – 153,500 5,915 2,271 8,185 – $ 2,077,753 $ 550,967 $ (5,908 ) $ – – $ 2,622,812 $ 300,618 $ 68,450 $ 369,068 $ 94,321

FAIR VALUE MEASUREMENT

FAIR VALUE MEASUREMENT	3 Months Ended
	Mar. 31, 2022
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENT	10. FAIR VALUE MEASUREMENT The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. Fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, A three level hierarchy is applied to prioritize the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and lowest priority to unobservable inputs (Level 3 measurements). The following are the hierarchical levels of inputs to measure fair value: · Level 1 – Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. · Level 2 – Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. · Level 3 – Unobservable inputs reflecting the Company’s assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expenses, other current assets, accounts payable & accrued expenses, certain notes payable and notes payable – related party, approximate their fair values because of the short maturity of these instruments. The Company recognizes its derivative liabilities as level 3 and values its derivatives using the methods discussed below. While the Company believes that its valuation methods are appropriate and consistent with other market participants, it recognizes that the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. The primary assumptions that would significantly affect the fair values using terms in the notes that are subject to volatility and market price of the underlying common stock of the Company. As of March 31, 2022 and December 31, 2021, the Company did no

CAPITAL STOCK

CAPITAL STOCK	3 Months Ended
	Mar. 31, 2022
Equity [Abstract]
CAPITAL STOCK	11. CAPITAL STOCK Preferred Stock As part of the Nova Ortho acquisition, the Company issued 894,834 4.00 3,579,334 And also as part of the Nova Ortho acquisition, the Company issued 868,056 4.00 3,000,000 472,224 Effective March 29, 2021, $ 265,000 298,195 140,799 4.00 The Chief Operating Officer received 61,000 244,000 On February 11, 2021 the Chairman of the Board and the CEO and each converted 62,500 25,000,000 125,000 50,000,000 During January 2021, 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 & 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 of common stock is less than $4 per share one (1) share the Preferred Stock 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 of common stock is equal to or greater than $4 per share one (1) share the Preferred Stock 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 have conversion rights to common stock 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. Common Stock On February 11, 2021 the Chairman of the Board and the CEO and each converted 62,500 25,000,000 125,000 50,000,000

WARRANTS

WARRANTS	3 Months Ended
	Mar. 31, 2022
Warrants
WARRANTS	12. WARRANTS The initial and ending valuation of the warrants accounted for as derivatives and marked to fair value, as of March 31, 2022 are as follows: Schedule of warrant assumptions March 31, 2022 Initial Valuation $ 240 Ending Value $ – The table below set forth the assumptions for the Black-Scholes Model on each initial date and March 31, 2022: Schedule of warrant assumptions March 31, 2022 Volatility 959.65 Risk-free interest rate 2.42 Expected term 5 The following tables summarize all warrant outstanding as of March 31, 2022, and the related changes during this period. The warrants expire eight years from grant date, which as of March 31, 2022 is 5.0 Schedule of warrant activity Number of Weighted Stock Warrants Balance at December 31, 2021 244,420,943 $ 0.020 Granted – – Exercised – – Expired – – Balance at March 31, 2022 244,420,943 0.020 Warrants Exercisable at March 31, 2022 244,420,943 $ 0.020

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	3 Months Ended
	Mar. 31, 2022
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, 2021. Pursuant to the Repicci’s Agreement, the Repicci’s manager resigned employment from the Company effective June 1, 2021 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 2021 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, 2021. Pursuant to the Romeo Agreement, Romeo’s manager resigned employment from the Company effective July 1, 2021 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 2021 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, 2021, 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 March 31, 2022 December 31, 2021 Net liabilities of discontinued operations Accrued interest $ 247,940 $ 231,318 Convertible debt 240,000 240,000 Net liabilities of discontinued operations $ 487,940 $ 471,318 Three Months Ended March 31, 2022 2021 (Gain) Loss from discontinued operations Interest expense $ 16,622 $ 17,000 Change in derivative liability – 2,607 Loss from discontinued operations $ 16,622 $ 19,607

GOODWILL AND IDENTIFIABLE INTAN

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET	3 Months Ended
	Mar. 31, 2022
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, 2021 $ – $ 2,092,048 $ 2,391,608 $ 4,483,656 Accumulated impairment – – – – Carrying value at December 31, 2021 – 2,092,048 2,391,608 4,483,656 Accumulated impairment – – – – Carrying value at March 31, 2022 $ – $ 2,092,048 $ 2,391,608 $ 4,483,656

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2022
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, 2021, 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 $ 134,000 17,253 The Company has property leases with future commitments as follows: Schedule of property leases Amount 2022 $ 142,551 2023 65,050 2024 24,982 Total $ 232,583 Employees We have an employment agreement effective July 15, 2021 to December 31, 2025 with the Chairman of the Board, Mr. Thompson. with automatic extension for additional successive one (1) year renewals terms unless terminated as defined in the agreement. We provide for compensation of $30,000 per month along with additional incentives. We have an employment agreement effective July 15, 2021 to December 31, 2025 with the Chief Executive Officer, Mr. Cunningham with automatic extension for additional successive one (1) year renewals terms unless terminated as defined the agreement. We provide for compensation of $30,000 per month. 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 61,000 244,000 189,000 159,000 In April 2021, the Company’s previous Chief Financial Officer was terminated and replaced. The Company agreed to pay the new Chief Financial Officer $ 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 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	3 Months Ended
	Mar. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	16. INCOME TAXES At March 31, 2022 the Company had federal and state net operating loss carry forwards of approximately $ 18,000,000 Due to operating losses, there is no provision for current federal or state income taxes for the year ended December 31, 2021. 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.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	17. SUBSEQUENT EVENTS The Company negotiated a refinancing agreement with its largest lender of six outstanding notes totaling $ 4.79 2.6 million 1.5 million 10 September 22, 2022 On October 31, 2022, the Company strategically concentrating on the healthcare sector executed a Buyback Agreement finalizing the sale of We Three (d.b.a – Affordable Housing Initiative -AHI) a Tennessee registered business, back to the original sellers. General Matters June 27, 2022 – The Board of Directors confirms the transfer of 1,000,000,000 July 15, 2022 – Entered into a new agreement to represent the Company in the Edge View Properties lawsuit. July 29, 2022 Settlement Agreement Signed by Red Rock Travel all parties agreed to the negotiated terms. Stock Issuances: April 28, 2022 – 37,500 37,500

SEGMENT REPORTING

SEGMENT REPORTING	3 Months Ended
	Mar. 31, 2022
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) and (2) Financial Resolution Services (Platinum Tax Defenders) (3) Healthcare (Nova Ortho and Spine) (4) Real Estate (Edge View Properties Inc 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, bookkeeping and general accounting. 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 home owners 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 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. 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 it’s 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 March 31, 2022 As of December 31, 2021 Assets: Affordable Housing Rentals $ 211,283 $ 213,876 Financial Services 2,160,005 2,212,379 Healthcare 8,593,278 8,092,820 Real Estate 611,900 611,900 Other 128,284 28,940 Consolidated assets $ 11,704,750 $ 11,159,915 For the Three Months Ended March 31, 2022 For the Three Months Ended March 31, 2021 Revenues: Affordable Housing Rentals $ 43,844 $ 38,979 Financial Services 464,843 892,947 Healthcare 2,432,307 – Total revenues $ 2,940,994 $ 931,926 Cost of Sales: Affordable Housing Rentals $ 19,474 $ 40,167 Financial Services 212,446 451,788 Healthcare 903,782 – Total cost of sales $ 1,135,702 $ 491,955 Income (Loss) from Operations From Subsidiaries: Affordable Housing Rentals $ 1,881 $ (1,364 ) Financial Services (101,481 ) (81,835 ) Healthcare 1,303,348 – Real Estate (825 ) – Total Income (Loss) from operations from subsidiaries $ 1,202,923 $ (83,199 ) Loss From Operations from Cardiff Lexington $ (479,559 ) $ (292,648 ) Total income (loss) from operations $ 723,364 $ (375,847 )

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2022
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
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying March 31, 2022 interim condensed consolidated financial statements (“financial statements”) have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and note disclosures normally included in the annual financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to those rules and regulations, but we believe the disclosures made are adequate to make the information presented not misleading. In the opinion of management, all adjustments, consisting of normal and recurring adjustments, necessary for a fair presentation have been included in the condensed consolidated financial statements included herein. These statements should be read in conjunction with the consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2021. The results of operations for the periods presented are not necessarily indicative of results to be expected for the full fiscal year or any other periods.
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 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 2021 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 5,680,956 4,948,796
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 quarters ended March 31, 2022 and 2021, 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 condensed unaudited 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 18-month historical payment and collection percentages. The Company generally receives all of its collections within 18 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 three months ended March 31, 2022 and 2021, respectively, the Company did not record any bad debt expense. 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 condensed consolidated balance sheets as of March 31, 2022 and December 31, 2021. There are no contingent rentals included in income in the accompanying condensed 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 condensed consolidated statements of operations and changes in members’ equity. The Company recognized advertising and marketing expense of $ 127,785 274,025
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.
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 condensed 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 condensed 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 March 31, 2022 and December 31, 2021, 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 condensed 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 March 31, 2022, the Company has sustained recurring losses and has a working capital deficit of approximately $ 3.2 million 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 2021, the FASB issued ASU No. 2021-06 (“ASU 2021-06”) “ Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40) 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)	3 Months Ended
	Mar. 31, 2022
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)	3 Months Ended
	Mar. 31, 2022
Restatement Of Previously Issued Financial Statements
Schedule of financial statements	Schedule of financial statements Impact of correction of error March 31, 2021 (Unaudited) As previously reported Adjustments As restated Total assets $ 5,161,138 $ – $ 5,161,138 Derivative liability 2,402,858 673,470 3,076,328 Net, liabilities of discontinued operations 2,466,063 245,239 2,711,302 Other 8,091,307 8,091,307 Total liabilities 12,960,228 918,709 13,878,937 Accumulated deficit (66,433,585 ) (918,709 ) (67,352,294 ) Others 58,634,495 – 58,634,495 Total deficiency in shareholders' equity $ (7,799,090 ) $ (918,709 ) $ (8,717,799 ) Impact of correction of error - quarter Quarter ended March 31, 2021 (Unaudited) As previously reported Adjustments As restated Loss from operations $ (375,847 ) $ – $ (375,847 ) Change in value of derivative liability (376,874 ) (175,165 ) (552,039 ) Others (821,546 ) – (821,546 ) Other income (expense) (1,198,420 ) (175,165 ) (1,373,585 ) Net loss before discontinued operations (1,574,267 ) (175,165 ) (1,749,432 ) Loss from discontinued operations (24,098 ) 4,491 (19,607 ) Net loss $ (1,598,365 ) $ (170,674 ) $ (1,769,039 ) Basic and Diluted Earnings (loss) per Share Continued Operations (0.03 ) (0.03 ) Discontinued Operations – (0.00 ) Weighted Average Shares Outstanding - Basic Earnings (loss) per Share Continued Operations 56,243,481 56,243,481 Discontinued Operations 56,243,481 56,243,481

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	3 Months Ended
	Mar. 31, 2022
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

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	3 Months Ended
	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Schedule of Property and Equipment March 31, 2022 December 31, 2021 Residential housing $ 312,332 $ 319,856 Medical equipment 96,532 96,532 Computer Equipment 9,189 9,189 Furniture, fixture and equipment 35,974 35,974 Leasehold Improvement 15,950 15,950 Total 469,977 477,501 Less: accumulated depreciation (226,234 ) (218,471 ) Property and equipment, net $ 243,743 $ 259,030

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	3 Months Ended
	Mar. 31, 2022
Payables and Accruals [Abstract]
Schedule of accrued expenses	Schedule of accrued expenses March 31, 2022 December 31, 2021 Accounts payable $ 330,389 $ 170,914 Accrued expense - previously factored receivables 1,280,146 846,754 Accrued credit cards 12,955 16,466 Accrued income taxes and other taxes 8,378 7,553 Accrued advertising 119,655 39,886 Accrued payroll 36,472 39,959 Accrued professional fees 111,055 270,827 Accrued expense - other 363 363 Total $ 1,899,413 $ 1,392,722

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Mar. 31, 2022
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 Shares 2022 $ 2.4 $150,000 135,000 Shares 2023 $ 3.7 $210,000 150,000 Shares 2024 $ 5.5 $300,000 180,000 Shares 2025 $ 8.0 $420,000 210,000 Shares

NOTES AND LOANS PAYABLE (Tables

NOTES AND LOANS PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
Schedule of notes payable	Schedule of notes payable March 31, 2022 December 31, 2021 Notes and Loans Payable $ 600,176 $ 1,347,690 Less current portion (458,152 ) (947,912 ) Long-term portion $ 142,024 $ 399,778
Schedule of Maturities of Long-term Debt	Schedule of Maturities of Long-term Debt Amount 2023 $ 458,152 2024 4,897 2025 4,897 2026 4,897 2027 4,897 Thereafter 122,434 Total $ 600,176

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
Schedule of convertible notes summary	Schedule of convertible notes summary March 31, 2022 December 31, 2021 Convertible notes payable $ 2,622,812 $ 2,077,753 Discounts on convertible notes payable (94,321 ) – Total convertible debt less debt discount 2,528,491 2,077,753 Current portion 2,528,491 2,077,753 Long-term portion $ – $ –
Schedule of convertible notes details	Schedule of convertible notes details Note # Issuance Maturity Principal Balance 12/31/21 New Loan Cash Paydown Principal Conversions Shares Issued Upon Conversion Principal Balance 3/31/22 Accrued Interest on Convertible Debt at 12/31/21 Interest Expense On Convertible Debt For the Period Ended 3/31/22 Accrued Interest on Convertible Debt at 3/31/22 Unamortized Debt Discount At 3/31/22 7-1 10/28/2016 10/28/2017 $ 10,000 $ – $ – $ – – $ 10,000 $ 10,899 $ 493 $ 11,392 $ – 9 9/12/2016 9/12/2017 50,080 – – – – 50,080 4,141 2,470 6,611 – 10 1/24/2017 1/24/2018 12,646 – – – – 12,646 14,831 624 15,455 – 11-2 3/16/2017 3/16/2018 17,345 – – – – 17,345 9,843 855 10,698 – 13-2 7/24/2018 1/24/2019 43,961 – – – – 43,961 34,113 1,951 36,064 – 22 7/10/2018 1/10/2021 772,118 – (5,908 ) – – 766,210 7,809 7,809 – 22-1 2/20/2019 1/10/2021 61,704 – – – – 61,704 28,523 3,652 32,175 – 22-3 4/10/2019 1/10/2021 56,095 – – – – 56,095 25,303 3,320 28,623 – 26 8/10/2017 1/27/2018 20,000 – – – – 20,000 10,525 740 11,265 – 29-1 11/8/2019 11/8/2021 – – – – – – 2,283 – 2,283 – 29-2 11/8/2019 11/8/2021 36,604 – – – – 36,604 11,374 2,166 13,541 – 31 8/28/2019 8/28/2021 – – – – – – 8,385 8,385 – 32 5/22/2019 5/22/2021 25,000 – – – – 25,000 12,277 1,233 13,510 – 34 5/18/2021 5/18/2021 – – – – – – 219 – 219 – 35 8/24/2021 8/24/2021 – – – – – – 74 – 74 – 36-1 9/3/2021 1/3/2021 122,400 – – – – 122,400 25,906 5,432 31,338 – 36-2 11/3/2021 3/3/2021 122,400 – – – – 122,400 23,906 5,432 29,338 – 36-3 12/29/2021 4/29/2021 122,400 – – – – 122,400 22,070 5,432 27,502 – 36-4 5/5/2021 9/5/2021 187,500 – – – – 187,500 22,131 8,322 30,453 – 36-5 1/11/2022 5/11/2022 – 202,300 – – – 202,300 – 7,881 7,881 17,664 36-6 3/9/2022 7/9/2022 – 146,667 – – – 146,667 – 1,591 1,591 29,944 36-7 3/22/2022 7/22/2022 – 202,000 – – – 202,000 – 897 897 46,713 37-1 9/3/2021 6/30/2021 67,000 – – – – 67,000 8,878 1,652 10,530 – 37-2 11/2/2021 8/31/2021 66,500 – – – – 66,500 7,722 1,640 9,362 – 37-3 12/29/2021 9/30/2021 66,500 – – – – 66,500 6,686 1,640 8,326 – 38 2/9/2021 2/9/2022 64,000 – – – – 64,000 4,614 947 5,561 – 39 5/10/2021 5/10/2022 153,500 – – – – 153,500 5,915 2,271 8,185 – $ 2,077,753 $ 550,967 $ (5,908 ) $ – – $ 2,622,812 $ 300,618 $ 68,450 $ 369,068 $ 94,321

WARRANTS (Tables)

WARRANTS (Tables)	3 Months Ended
	Mar. 31, 2022
Warrants
Schedule of warrant assumptions	Schedule of warrant assumptions March 31, 2022 Initial Valuation $ 240 Ending Value $ –
Schedule of warrant assumptions	Schedule of warrant assumptions March 31, 2022 Volatility 959.65 Risk-free interest rate 2.42 Expected term 5
Schedule of warrant activity	Schedule of warrant activity Number of Weighted Stock Warrants Balance at December 31, 2021 244,420,943 $ 0.020 Granted – – Exercised – – Expired – – Balance at March 31, 2022 244,420,943 0.020 Warrants Exercisable at March 31, 2022 244,420,943 $ 0.020

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	3 Months Ended
	Mar. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Red Rock Travel	Schedule of Red Rock Travel March 31, 2022 December 31, 2021 Net liabilities of discontinued operations Accrued interest $ 247,940 $ 231,318 Convertible debt 240,000 240,000 Net liabilities of discontinued operations $ 487,940 $ 471,318 Three Months Ended March 31, 2022 2021 (Gain) Loss from discontinued operations Interest expense $ 16,622 $ 17,000 Change in derivative liability – 2,607 Loss from discontinued operations $ 16,622 $ 19,607

GOODWILL AND IDENTIFIABLE INT_2

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET (Tables)	3 Months Ended
	Mar. 31, 2022
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, 2021 $ – $ 2,092,048 $ 2,391,608 $ 4,483,656 Accumulated impairment – – – – Carrying value at December 31, 2021 – 2,092,048 2,391,608 4,483,656 Accumulated impairment – – – – Carrying value at March 31, 2022 $ – $ 2,092,048 $ 2,391,608 $ 4,483,656

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Schedule of property leases	Schedule of property leases Amount 2022 $ 142,551 2023 65,050 2024 24,982 Total $ 232,583

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	3 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
Schedule of segment reporting	Schedule of segment reporting As of March 31, 2022 As of December 31, 2021 Assets: Affordable Housing Rentals $ 211,283 $ 213,876 Financial Services 2,160,005 2,212,379 Healthcare 8,593,278 8,092,820 Real Estate 611,900 611,900 Other 128,284 28,940 Consolidated assets $ 11,704,750 $ 11,159,915 For the Three Months Ended March 31, 2022 For the Three Months Ended March 31, 2021 Revenues: Affordable Housing Rentals $ 43,844 $ 38,979 Financial Services 464,843 892,947 Healthcare 2,432,307 – Total revenues $ 2,940,994 $ 931,926 Cost of Sales: Affordable Housing Rentals $ 19,474 $ 40,167 Financial Services 212,446 451,788 Healthcare 903,782 – Total cost of sales $ 1,135,702 $ 491,955 Income (Loss) from Operations From Subsidiaries: Affordable Housing Rentals $ 1,881 $ (1,364 ) Financial Services (101,481 ) (81,835 ) Healthcare 1,303,348 – Real Estate (825 ) – Total Income (Loss) from operations from subsidiaries $ 1,202,923 $ (83,199 ) Loss From Operations from Cardiff Lexington $ (479,559 ) $ (292,648 ) Total income (loss) from operations $ 723,364 $ (375,847 )

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Estimated useful lives)	3 Months Ended
	Mar. 31, 2022
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 ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Accounting Policies [Abstract]
Allowances for doubtful account	$ 0		$ 0
Accounts receivable	5,680,956		4,948,796
Goodwill impaired	0	$ 0
Advertising and marketing expense	127,785	$ 274,025
Uncertain tax positions	0		$ 0
Working capital deficit	$ 3,200,000

RESTATEMENT OF PREVIOUSLY ISS_3

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details - Financial Statements) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Total assets	$ 11,704,750		$ 11,159,915
Total liabilities	9,512,586		8,378,551
Accumulated deficit	(66,783,944)		(66,194,744)
Total deficiency in shareholders' equity	2,192,164	$ (8,717,799)	$ 2,781,364	$ (8,872,334)
Loss from operations	723,364	(375,847)
Change in value of derivative liability	0	(552,039)
Other income (expense)	(1,193,196)	(1,373,585)
Loss from discontinued operations	(16,622)	(19,607)
Net loss	$ (486,454)	(1,769,039)
Previously Reported [Member]
Total assets		5,161,138
Derivative liability		2,402,858
Net, liabilities of discontinued operations		2,466,063
Other		8,091,307
Total liabilities		12,960,228
Accumulated deficit		(66,433,585)
Others		58,634,495
Total deficiency in shareholders' equity		(7,799,090)
Loss from operations		(375,847)
Change in value of derivative liability		(376,874)
Others		(821,546)
Other income (expense)		(1,198,420)
Net loss before discontinued operations		(1,574,267)
Loss from discontinued operations		(24,098)
Net loss		$ (1,598,365)
Basic and Diluted Earnings (loss) per Share
Continued Operations		$ (0.03)
Discontinued Operations		$ 0
Weighted Average Shares Outstanding - Basic Earnings (loss) per Share
Continued Operations		56,243,481
Discontinued Operations		56,243,481
Revision of Prior Period, Adjustment [Member]
Total assets		$ 0
Derivative liability		673,470
Net, liabilities of discontinued operations		245,239
Total liabilities		918,709
Accumulated deficit		(918,709)
Others		0
Total deficiency in shareholders' equity		(918,709)
Loss from operations		0
Change in value of derivative liability		(175,165)
Others		0
Other income (expense)		(175,165)
Net loss before discontinued operations		(175,165)
Loss from discontinued operations		4,491
Net loss		(170,674)
As Restated [Member]
Total assets		5,161,138
Derivative liability		3,076,328
Net, liabilities of discontinued operations		2,711,302
Other		8,091,307
Total liabilities		13,878,937
Accumulated deficit		(67,352,294)
Others		58,634,495
Total deficiency in shareholders' equity		(8,717,799)
Loss from operations		(375,847)
Change in value of derivative liability		(552,039)
Others		(821,546)
Other income (expense)		(1,373,585)
Net loss before discontinued operations		(1,749,432)
Loss from discontinued operations		(19,607)
Net loss		$ (1,769,039)
Basic and Diluted Earnings (loss) per Share
Continued Operations		$ (0.03)
Discontinued Operations		$ 0
Weighted Average Shares Outstanding - Basic Earnings (loss) per Share
Continued Operations		56,243,481
Discontinued Operations		56,243,481

ACQUISITIONS (Details)

ACQUISITIONS (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	May 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Goodwill	$ 4,483,656	$ 4,483,656		$ 4,483,656
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

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Residential housing	$ 312,332	$ 319,856
Medical equipment	96,532	96,532
Computer Equipment	9,189	9,189
Furniture, fixture and equipment	35,974	35,974
Leasehold Improvement	15,950	15,950
Total	469,977	477,501
Less: accumulated depreciation	(226,234)	(218,471)
Property and equipment, net	$ 243,743	$ 259,030

PROPERTY AND EQUIPMENT, NET (_2

PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense	$ 10,814	$ 35,334
Cost Of Goods Sold [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense	$ 5,031	$ 21,448

LAND (Details Narrative)

LAND (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended
	Mar. 31, 2022	Sep. 30, 2021	Dec. 31, 2021
Asset Acquisition [Line Items]
Proceeds from Sale of Land Held-for-use		$ 152,000
Land	$ 540,000		$ 603,000
Edge View Properties Land [Member] | Series E Preferred Stock [Member]
Asset Acquisition [Line Items]
Stock Issued During Period, Shares, Purchase of Assets	241,199

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accounts payable	$ 330,389	$ 170,914
Accrued expense - previously factored receivables	1,280,146	846,754
Accrued credit cards	12,955	16,466
Accrued income taxes and other taxes	8,378	7,553
Accrued advertising	119,655	39,886
Accrued payroll	36,472	39,959
Accrued professional fees	111,055	270,827
Accrued expense - other	363	363
Total	$ 1,899,413	$ 1,392,722

ACCOUNTS PAYABLE AND ACCRUED _4

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details Narrative) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accrued income and taxes	$ 8,378	$ 7,553

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Effect of Fourth Quarter Events [Line Items]
Cash Annual Bonus	$ 539,056	$ 595,987
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	3 Months Ended
	Aug. 06, 2021	May 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Related Party Transaction [Line Items]
Due to related party			$ 4,024		$ 37
Proceeds from related party			4,803	$ 0
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		126,765
Deferred compensation payable			1,475,000		1,415,000
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Deferred compensation payable			1,460,000		1,400,000
Chief Operating Officer [Member]
Related Party Transaction [Line Items]
Deferred compensation payable			$ 189,000		159,000
Chief Operating Officer [Member] | Series B Preferred Stock [Member]
Related Party Transaction [Line Items]
Number of shares exchange			61,000
Accrued salaries			$ 244,000
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		$ 4,979
Proceeds from related party	$ 162,598

NOTES AND LOANS PAYABLE (Detail

NOTES AND LOANS PAYABLE (Details - Notes Payable) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Notes and Loans Payable	$ 600,176	$ 1,347,690
Less current portion	(458,152)	(947,912)
Long-term portion	$ 142,024	$ 399,778

NOTES AND LOANS PAYABLE (Deta_2

NOTES AND LOANS PAYABLE (Details - Long term debt maturity)	Mar. 31, 2022 USD ($)
Debt Disclosure [Abstract]
2023	$ 458,152
2024	4,897
2025	4,897
2026	4,897
2027	4,897
Thereafter	122,434
Total	$ 600,176

NOTES AND LOANS PAYABLE (Deta_3

NOTES AND LOANS PAYABLE (Details Narrative) - USD ($)			3 Months Ended
	May 04, 2021	Jun. 02, 2020	Mar. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Due to related party			$ 4,024	$ 37
Notes payable outstanding			600,176	1,347,690
Accrued interest			$ 369,068	300,618
Maturity date	Nov. 03, 2021
Accrued interest	$ 22,266
Face amount	$ 432,266
Interest rate	24%		10%
Notes Payable [Member]
Debt Instrument [Line Items]
Due from related party			$ 4,979	4,979
Auto Loan [Member]
Debt Instrument [Line Items]
Notes payable outstanding			10,989	10,989
Accrued interest			5,235	4,910
Promissory Note [Member]
Debt Instrument [Line Items]
Face amount	$ 410,000
Prom Note 1 [Member]
Debt Instrument [Line Items]
Notes payable outstanding			432,266	432,266
Accrued interest			171,504	137,345
S B A Loan [Member]
Debt Instrument [Line Items]
Accrued interest			5,723	5,723
Maturity date		Jun. 02, 2050
Interest rate		3.75%
Proceeds from loans		$ 150,000
Loan payable			$ 146,921	$ 147,677

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details - Convertible notes) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Discounts on convertible notes payable	$ (94,321)	$ 0
Total convertible debt less debt discount	2,528,491	2,077,753
Current portion	2,528,491	2,077,753
Long-term portion	0	0
Unrelated Party [Member]
Debt Instrument [Line Items]
Convertible notes	$ 2,622,812	$ 2,077,753

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details- Convertible debt instruments) - USD ($)		3 Months Ended
	May 04, 2021	Mar. 31, 2022	Dec. 31, 2021	Mar. 29, 2021
Debt Instrument [Line Items]
Debt Maturity date	Nov. 03, 2021
Principal Balance		$ 2,622,812	$ 2,077,753	$ 265,000
New Loans		550,967
Cash Paydown		(5,908)
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 369,068	300,618
Interest expense		68,450
Unamortized Debt Discount		$ 94,321	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	10,000
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 11,392	10,899
Interest expense		493
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	50,080
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 6,611	4,141
Interest expense		2,470
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	12,646
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 15,455	14,831
Interest expense		624
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	17,345
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 10,698	9,843
Interest expense		855
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		$ 36,064	34,113
Interest expense		1,951
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		$ 766,210	772,118
New Loans		0
Cash Paydown		(5,908)
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 7,809
Interest expense		7,809
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		$ 32,175	28,523
Interest expense		3,652
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		$ 28,623	25,303
Interest expense		3,320
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		$ 11,265	10,525
Interest expense		740
Unamortized Debt Discount		$ 0
Convertible Note 29-1 [Member]
Debt Instrument [Line Items]
Debt issuance date		Nov. 08, 2019
Debt Maturity date		Nov. 08, 2021
Principal Balance		$ 0	0
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 2,283	2,283
Interest expense		0
Unamortized Debt Discount		$ 0
Convertible Note 29-2 [Member]
Debt Instrument [Line Items]
Debt issuance date		Nov. 08, 2019
Debt Maturity date		Nov. 08, 2021
Principal Balance		$ 36,604	36,604
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 13,541	11,374
Interest expense		2,166
Unamortized Debt Discount		$ 0
Convertible Note 31 [Member]
Debt Instrument [Line Items]
Debt issuance date		Aug. 28, 2019
Debt Maturity date		Aug. 28, 2021
Principal Balance		$ 0	0
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 8,385	8,385
Unamortized Debt Discount		$ 0
Convertible Note 32 [Member]
Debt Instrument [Line Items]
Debt issuance date		May 22, 2019
Debt Maturity date		May 22, 2021
Principal Balance		$ 25,000	25,000
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 13,510	12,277
Interest expense		1,233
Unamortized Debt Discount		$ 0
Convertible Note 34 [Member]
Debt Instrument [Line Items]
Debt issuance date		May 18, 2021
Debt Maturity date		May 18, 2021
Principal Balance		$ 0	0
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 219	219
Interest expense		0
Unamortized Debt Discount		$ 0
Convertible Note 35 [Member]
Debt Instrument [Line Items]
Debt issuance date		Aug. 24, 2021
Debt Maturity date		Aug. 24, 2021
Principal Balance		$ 0	0
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 74	74
Interest expense		0
Unamortized Debt Discount		$ 0
Convertible Note 36-1 [Member]
Debt Instrument [Line Items]
Debt issuance date		Sep. 03, 2021
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		$ 31,338	25,906
Interest expense		5,432
Unamortized Debt Discount		$ 0
Convertible Note 36-2 [Member]
Debt Instrument [Line Items]
Debt issuance date		Nov. 03, 2021
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		$ 29,338	23,906
Interest expense		5,432
Unamortized Debt Discount		$ 0
Convertible Note 36-3 [Member]
Debt Instrument [Line Items]
Debt issuance date		Dec. 29, 2021
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		$ 27,502	22,070
Interest expense		5,432
Unamortized Debt Discount		$ 0
Convertible Note 36-4 [Member]
Debt Instrument [Line Items]
Debt issuance date		May 05, 2021
Debt Maturity date		Sep. 05, 2021
Principal Balance		$ 187,500	187,500
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 30,453	22,131
Interest expense		8,322
Unamortized Debt Discount		$ 0
Convertible Note 36-5 [Member]
Debt Instrument [Line Items]
Debt issuance date		Jan. 11, 2022
Debt Maturity date		May 11, 2022
Principal Balance		$ 202,300	0
New Loans		202,300
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 7,881	0
Interest expense		7,881
Unamortized Debt Discount		$ 17,664
Convertible Note 36-6 [Member]
Debt Instrument [Line Items]
Debt issuance date		Mar. 09, 2022
Debt Maturity date		Jul. 09, 2022
Principal Balance		$ 146,667	0
New Loans		146,667
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 1,591	0
Interest expense		1,591
Unamortized Debt Discount		$ 29,944
Convertible Note 36-7 [Member]
Debt Instrument [Line Items]
Debt issuance date		Mar. 22, 2022
Debt Maturity date		Jul. 22, 2022
Principal Balance		$ 202,000	0
New Loans		202,000
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 897	0
Interest expense		897
Unamortized Debt Discount		$ 46,713
Convertible Note 37-1 [Member]
Debt Instrument [Line Items]
Debt issuance date		Sep. 03, 2021
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		$ 10,530	8,878
Interest expense		1,652
Unamortized Debt Discount		$ 0
Convertible Note 37-2 [Member]
Debt Instrument [Line Items]
Debt issuance date		Nov. 02, 2021
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		$ 9,362	7,722
Interest expense		1,640
Unamortized Debt Discount		$ 0
Convertible Note 37-3 [Member]
Debt Instrument [Line Items]
Debt issuance date		Dec. 29, 2021
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		$ 8,326	6,686
Interest expense		1,640
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	64,000
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 5,561	4,614
Interest expense		947
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	153,500
New Loans		0
Cash Paydown		0
Principal Conversions		$ 0
Shares issued upon conversion		0
Accrued Interest		$ 8,185	$ 5,915
Interest expense		2,271
Unamortized Debt Discount		$ 0

CONVERTIBLE NOTES PAYABLE (De_3

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Short-Term Debt [Line Items]
Convertible debt	$ 2,622,812		$ 2,077,753
Proceeds from Convertible Debt	550,967
Repayments of Convertible Debt	5,908	$ 6,876
Debt discount	94,321		$ 0
Amortization of debt discount	44,546	$ 715,401
Debt converted, interest converted	0
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Proceeds from Convertible Debt	550,967
Repayments of Convertible Debt	$ 5,908

FAIR VALUE MEASUREMENT (Details

FAIR VALUE MEASUREMENT (Details Narrative) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Derivative instruments	$ 0	$ 0

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)		1 Months Ended		3 Months Ended
	Feb. 11, 2021	Mar. 29, 2021	Jan. 31, 2020	Mar. 31, 2022	Dec. 31, 2021
Class of Stock [Line Items]
Reduction in additional paid in capital				$ 472,224
Convertible debt		$ 265,000		2,622,812	$ 2,077,753
Accrued interest		$ 298,195		$ 552,514	$ 449,455
Stock issued for conversion of debt, shares issued				0
Reverse stock split			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
Board of Directors Chairman [Member] | Restricted Stock [Member]
Class of Stock [Line Items]
Number of shares converted	25,000,000
Chief Executive Officer [Member] | Restricted Stock [Member]
Class of Stock [Line Items]
Number of shares converted	50,000,000
Series J Preferred Stock [Member]
Class of Stock [Line Items]
Shares issued for acqusition, shares				894,834
Preferred stock, Stated Value				$ 4	$ 4
Shares issued for acquisition, value				$ 3,579,334
Series N Preferred Stock [Member]
Class of Stock [Line Items]
Shares issued for acqusition, shares				868,056
Preferred stock, Stated Value				$ 4	4
Shares issued for acquisition, value				$ 3,000,000
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, Stated Value		$ 4		$ 4	$ 4
Stock issued for conversion of debt, shares issued		140,799
Series B Preferred Stock [Member] | Chief Operating Officer [Member]
Class of Stock [Line Items]
Number of shares exchange				61,000
Accrued salaries				$ 244,000
Preferred Stock Series I [Member] | Board of Directors Chairman [Member]
Class of Stock [Line Items]
Number of shares converted	62,500
Preferred Stock Series I [Member] | Chief Executive Officer [Member]
Class of Stock [Line Items]
Number of shares converted	125,000

WARRANTS (Details - Derivative

WARRANTS (Details - Derivative liabilities)	Mar. 31, 2022 USD ($)
Warrants
Warrant fair value, at issuance	$ 240
Warrant fair value	$ 0

WARRANTS (Details - Assumptions

WARRANTS (Details - Assumptions) - Warrants [Member]	3 Months Ended
	Mar. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Volatility	959.65%
Risk-free interest rate	2.42%
Expected term	5 years

WARRANTS (Details - Warrant out

WARRANTS (Details - Warrant outstanding) - Warrant [Member]	3 Months Ended
	Mar. 31, 2022 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants outstanding, beginning balance | shares	244,420,943
Weighted average exercise price - Warrants outstanding, beginning balance | $ / shares	$ 0.020
Warrants granted | shares	0
Weighted average exercise price - Warrants granted | $ / shares	$ 0
Warrants exercised | shares	0
Weighted average exercise price - Warrants exercised | $ / shares	$ 0
Warrants expired | shares	0
Weighted average exercise price - Warrants expired | $ / shares	$ 0
Warrants outstanding, ending balance | shares	244,420,943
Weighted average exercise price - Warrants outstanding, ending balance | $ / shares	$ 0.020
Warrants exercisable | shares	244,420,943
Weighted average exercise price - Warrants exercisable | $ / shares	$ 0.020

WARRANTS (Details Narrative)

WARRANTS (Details Narrative)	Mar. 31, 2022
Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants and Rights Outstanding, Term	5 years

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) - Discontinued Operations [Member] - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Accrued interest	$ 247,940		$ 231,318
Convertible debt	240,000		240,000
Net liabilities of discontinued operations	487,940		$ 471,318
Interest expense	16,622	$ 17,000
Change in derivative liability	0	2,607
Loss from discontinued operations	$ 16,622	$ 19,607

DISCONTINUED OPERATIONS (Deta_2

DISCONTINUED OPERATIONS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	May 04, 2021
Defined Benefit Plan Disclosure [Line Items]
Accounts payables and accrued expenses	$ 1,899,413	$ 1,392,722
Convertible notes payable	2,528,491	$ 2,077,753
Accrued interest			$ 22,266
Discontinued Operations [Member]
Defined Benefit Plan Disclosure [Line Items]
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 ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Gross Carrying value	$ 4,483,656	$ 4,483,656
Accumulated impairment	0	0
Goodwill, Ending Balance	4,483,656	4,483,656
Affordable Housing Rentals [Member]
Defined Benefit Plan Disclosure [Line Items]
Gross Carrying value	0	0
Accumulated impairment	0	0
Goodwill, Ending Balance	0	0
Financial Services [Member]
Defined Benefit Plan Disclosure [Line Items]
Gross Carrying value	2,092,048	2,092,048
Accumulated impairment	0	0
Goodwill, Ending Balance	2,092,048	2,092,048
Health Care [Member]
Defined Benefit Plan Disclosure [Line Items]
Gross Carrying value	2,391,608	2,391,608
Accumulated impairment	0	0
Goodwill, Ending Balance	$ 2,391,608	$ 2,391,608

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details - Lease maturities)	Mar. 31, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2022	$ 142,551
2023	65,050
2024	24,982
Total	$ 232,583

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended
	Aug. 06, 2021	May 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	May 15, 2021
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Operating Leases			$ 134,000	$ 17,253
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] | Series B Preferred Stock [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Shares received			61,000
Accrued salaries			$ 244,000
Accrued compensation			$ 189,000		$ 159,000

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	Mar. 31, 2022 USD ($)
Income Tax Disclosure [Abstract]
Operating loss carrforward	$ 18,000,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended
	May 04, 2021	Jun. 27, 2022	Mar. 31, 2022	Apr. 28, 2022
Subsequent Event [Line Items]
Outstanding notes			$ 4,790,000
Senior note			2,600,000
Preferred equity			$ 1,500,000
Interest rate	24%		10%
Transaction date			Sep. 22, 2022
Subsequent Event [Member] | Forecast [Member] | Preferred Stock [Member]
Subsequent Event [Line Items]
Issuance of shares				37,500
Shares exchange				37,500
Board of Directors Chairman [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Number of shares transfer		1,000,000,000

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Segment Reporting Information [Line Items]
Assets	$ 11,704,750		$ 11,159,915
Revenues	2,940,994	$ 931,926
Cost of Sales	1,135,702	491,955
Income (Loss) before taxes	723,364	(375,847)
Affordable Housing Rentals [Member]
Segment Reporting Information [Line Items]
Assets	211,283		213,876
Revenues	43,844	38,979
Cost of Sales	19,474	40,167
Income (Loss) from operations	1,881	(1,364)
Financial Services [Member]
Segment Reporting Information [Line Items]
Assets	2,160,005		2,212,379
Revenues	464,843	892,947
Cost of Sales	212,446	451,788
Income (Loss) from operations	(101,481)	(81,835)
Healthcare Segment [Member]
Segment Reporting Information [Line Items]
Assets	8,593,278		8,092,820
Revenues	2,432,307	0
Cost of Sales	903,782	0
Income (Loss) from operations	1,303,348	0
Real Estate 1 [Member]
Segment Reporting Information [Line Items]
Assets	611,900		611,900
Income (Loss) from operations	(825)	0
Others [Member]
Segment Reporting Information [Line Items]
Assets	128,284		$ 28,940
Subsidiary [Member]
Segment Reporting Information [Line Items]
Income (Loss) from operations	1,202,923	(83,199)
Cardiff Lexington [Member]
Segment Reporting Information [Line Items]
Income (Loss) from operations	$ (479,559)	$ (292,648)