Cardiff Lexington (CDIX) 10-Q 14 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 14, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
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	3753 Howard Hughes Parkway
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89169
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		1,326,475,613

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current assets
Cash	$ 181,343	$ 226,802
Accounts receivable-net	11,844,738	6,604,780
Prepaid and other current assets	5,000	5,000
Total current assets	12,031,081	6,836,582
Property and equipment, net	44,073	55,439
Land	540,000	540,000
Goodwill	5,666,608	5,666,608
Right of use - assets	201,163	218,926
Due from related party	4,979	4,979
Other assets	30,823	30,823
Total assets	18,518,727	13,353,357
Current liabilities
Accounts payable and accrued expense	2,515,682	2,038,595
Accrued expenses - related parties	4,264,557	3,750,557
Accrued interest	717,827	350,267
Right of use - liability	135,776	142,307
Due to director & officer	123,442	123,192
Notes payable	24,600	15,809
Notes payable - related party	159,662	37,024
Convertible notes payable, net of debt discounts of $66,674 and $46,798, respectively	3,952,581	3,515,752
Total current liabilities	11,894,127	9,973,503
Other liabilities
Notes payable	144,668	139,789
Operating lease liability – long term	64,147	84,871
Total liabilities	12,102,942	10,198,163
Mezzanine equity
Total Mezzanine Equity	5,440,434	4,625,002
Stockholders' equity (deficit)
Common Stock - 7,500,000,000 shares authorized, $0.001 par value; 1,099,475,613 and 824,793,235 shares issued and outstanding at September 30, 2023 and December 31, 2022, respectively	1,099,475	824,793
Additional paid-in capital	(8,619,611)	(8,581,265)
Accumulated deficit	(68,679,229)	(70,855,453)
Total stockholders' equity (deficit)	975,351	(1,469,808)
Total liabilities, mezzanine equity and stockholders' equity	18,518,727	13,353,357
Series N Senior Convertible Preferred Stock [Member]
Mezzanine equity
Preferred Stock Value	3,787,559	3,125,002
Series X Senior Convertible Preferred Stock [Member]
Mezzanine equity
Preferred Stock Value	1,652,875	1,500,000
Series B Preferred Stock [Member]
Stockholders' equity (deficit)
Preferred Stock Value	8,537,912	8,525,313
Series C Preferred Stock [Member]
Stockholders' equity (deficit)
Preferred Stock Value	488	488
Series E Preferred Stock [Member]
Stockholders' equity (deficit)
Preferred Stock Value	623,000	603,000
Series F-1 Preferred Stock [Member]
Stockholders' equity (deficit)
Preferred Stock Value	143,008	143,008
Series I Preferred Stock [Member]
Stockholders' equity (deficit)
Preferred Stock Value	59,540,000	59,540,000
Series J Preferred Stock [Member]
Stockholders' equity (deficit)
Preferred Stock Value	6,854,336	6,854,336
Series L Preferred Stock [Member]
Stockholders' equity (deficit)
Preferred Stock Value	1,277,972	1,277,972
Series R Preferred Stock [Member]
Stockholders' equity (deficit)
Preferred Stock Value	$ 198,000	$ 198,000

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Debt Instrument, Unamortized Discount	$ 66,674	$ 46,798
Common stock, shares authorized	7,500,000,000	7,500,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	1,099,475,613	824,793,235
Common stock, shares outstanding	1,099,475,613	824,793,235
Series N Preferred Stock [Member]
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, stated value	$ 4	$ 4
Preferred stock, shares issued	868,058	868,058
Preferred stock, shares outstanding	868,058	868,058
Series X Preferred Stock [Member]
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, stated value	$ 4	$ 4
Preferred stock, shares issued	375,000	375,000
Preferred stock, shares outstanding	375,000	375,000
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	2,134,478	2,131,328
Preferred stock, shares outstanding	2,134,478	2,131,328
Series C Preferred Stock [Member]
Preferred stock, shares authorized	500	500
Preferred stock, stated value	$ 4	$ 4
Preferred stock, shares issued	123	123
Preferred stock, shares outstanding	123	123
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	155,750	150,750
Preferred stock, shares outstanding	155,750	150,750
Series F-1 Preferred Stock [Member]
Preferred stock, shares authorized	50,000	50,000
Preferred stock, stated value	$ 4	$ 4
Preferred stock, shares issued	35,752	35,752
Preferred stock, shares outstanding	35,752	35,752
Series I Preferred Stock [Member]
Preferred stock, shares authorized	15,000,000	15,000,000
Preferred stock, stated value	$ 0.001	$ 0.001
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	2,000,000	2,000,000
Preferred stock, stated value	$ 4	$ 4
Preferred stock, shares issued	1,713,584	1,713,584
Preferred stock, shares outstanding	1,713,584	1,713,584
Series L Preferred Stock [Member]
Preferred stock, shares authorized	400,000	400,000
Preferred stock, stated value	$ 4	$ 4
Preferred stock, shares issued	319,493	319,493
Preferred stock, shares outstanding	319,493	319,493
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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
REVENUE
Total revenue	$ 3,438,124	$ 3,323,281	$ 9,781,731	$ 9,311,663
COST OF SALES
Total cost of sales	557,028	1,134,757	2,643,137	3,347,603
GROSS PROFIT	2,881,096	2,188,524	7,138,594	5,964,060
OPERATING EXPENSES
Depreciation expense	3,365	5,783	11,365	17,349
Selling, general and administrative	607,745	685,026	2,437,511	2,625,503
Total operating expenses	611,110	690,809	2,448,876	2,642,852
INCOME FROM OPERATIONS	2,269,986	1,497,715	4,689,718	3,321,208
OTHER INCOME (EXPENSE)
Other income	0	(2)	205	6
Gain on forgiveness of debt		1,397,271	390	1,397,271
Interest expense and finance charge	(226,418)	(3,430,785)	(1,766,041)	(6,686,772)
Conversion cost	(1,000)	0	(3,000)	0
Penalties and fees	(15,000)	0	(45,000)	0
Amortization of debt discounts	(46,048)	(92,868)	(94,664)	(249,120)
Total other expenses, net	(288,466)	(2,126,384)	(1,908,110)	(5,538,615)
NET INCOME (LOSS) BEFORE DISCONTINUED OPERATIONS	1,981,520	(628,669)	2,781,608	(2,217,407)
GAIN FROM DISCONTINUED OPERATIONS	0	363,895	0	328,353
NET INCOME (LOSS) FOR THE PERIOD	1,981,520	(264,774)	2,781,608	(1,889,054)
DEEMED DIVIDENDS ON PREFERRED STOCK	(142,829)	0	(605,384)	0
NET INCOME (LOSS) ATTRIBUTABLE TO COMMON STOCKHOLDERS	$ 1,838,691	$ (264,774)	$ 2,176,224	$ (1,889,054)
BASIC INCOME (LOSS) PER SHARE
Continuing operations	$ 0	$ 0	$ 0	$ (0.01)
Discontinued operations	0	0	0	0
DILUTED INCOME (LOSS) PER SHARE
Continuing operations	0	0	0	0
Discontinued operations	$ 0	$ 0	$ 0	$ 0
Financial Service [Member]
REVENUE
Total revenue	$ 32,264	$ 219,872	$ 304,967	$ 1,156,729
COST OF SALES
Total cost of sales	5,604	39,963	53,730	365,185
Healthcare Segment [Member]
REVENUE
Total revenue	3,405,860	3,103,409	9,476,764	8,154,934
COST OF SALES
Total cost of sales	$ 551,424	$ 1,094,794	$ 2,589,407	$ 2,982,418

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (Parenthetical) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Basic weighted average number of common shares, continued operations	1,008,580,008	208,829,344	975,400,768	189,084,892
Basic weighted average number of common shares, discontinued operations	1,008,580,008	208,829,344	975,400,768	189,084,892
Diluted weighted average number of common shares, continued operations	59,608,730,482	208,829,344	67,983,088,742	189,084,892
Diluted weighted average number of common shares, discontinued operations	59,608,730,482	208,829,344	67,983,088,742	189,084,892

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' 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, Common [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2021	$ 59,548,201	$ 14,383,808	$ 198,488	$ (4,967,686)	$ 167,421	$ (3,479,126)	$ (65,118,744)	$ 732,361
Beginning balance, shares at Dec. 31, 2021	23,085,563	3,595,952	287	(619,345)	166,130,069
Issuance of series B preferred stock in exchange of series D preferred stock and series H preferred stock		$ 300,000						300,000
Issuance of series B preferred stock in exchange of series D preferred stock and series H preferred stock, shares		75,000
Cancellation of common stock					$ (35,000)			(35,000)
Cancellation of common stock, shares					(35,000,000)
Cancellation of series D preferred stock		$ (150,000)						(150,000)
Cancellation of series D preferred stock, shares		(37,500)
Cancellation of series H preferred stock		$ (150,000)						(150,000)
Cancellation of series H preferred stock, shares		(37,500)
Issuance of series J preferred stock		$ 3,275,000						3,275,000
Issuance of series J preferred stock, shares		818,750
Issuance of common stock for settlement of Red Rock Travel					$ 66,667	(46,667)		20,000
Issuance of common stock for settlement of Red Rock Travel, shares					66,666,666
Distribution of dividend							(310,522)	(310,522)
Net income							(1,889,054)	(1,889,054)
Ending balance, value at Sep. 30, 2022	$ 59,548,201	$ 17,658,808	$ 198,488	$ (4,967,686)	$ 199,088	(3,525,793)	(67,318,320)	1,792,785
Ending balance, shares at Sep. 30, 2022	23,085,563	4,414,702	287	(619,345)	197,796,735
Beginning balance, value at Dec. 31, 2022	$ 59,540,000	$ 17,403,628	$ 198,488	$ 0	$ 824,793	(8,581,264)	(70,855,453)	(1,469,808)
Beginning balance, shares at Dec. 31, 2022	14,885,001	4,350,907	287		824,793,235
Conversion of convertible notes payable					$ 274,682	(30,747)		243,935
Conversion of convertible notes payable, shares					274,682,378
Accrued dividend							(605,384)	(605,384)
Distribution of dividend
Issuance of series B preferred stock		$ 12,600				12,400		25,000
Issuance of series B preferred stock, shares		3,150
Issuance of series E preferred stock		$ 20,000				(20,000)
Issuance of series E preferred stock, shares		5,000
Net income							2,781,608	2,781,608
Ending balance, value at Sep. 30, 2023	$ 59,540,000	$ 17,436,228	$ 198,488	$ 0	$ 1,099,475	$ (8,619,611)	$ (68,679,229)	$ 975,351
Ending balance, shares at Sep. 30, 2023	14,885,001	4,359,057	287		1,099,475,613

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss) for the period	$ 2,781,608	$ (1,889,054)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	11,365	32,442
Amortization of loan discount	94,664	249,120
Gain on forgiveness of debt	(390)	0
Gain on refinance of debt	0	(1,397,271)
Loss on finance penalties and fees	0	1,923,916
Other noncash items, net	0	324,563
Bad debt	270,000	0
Fair value settled upon conversion	141,406	0
Conversion and note issuance cost	11,250	0
Share issuance for service rendered	25,000	0
Increase (decrease) in:
Accounts receivable	(5,509,958)	(782,494)
Right of use – assets	17,763	(23,434)
Prepaid expenses and other current assets	0	8,000
Increase (decrease) in:
Accounts payable and accrued expense	687,135	319,232
Accrued officer’s compensation	514,000	500,000
Due from related parties	0	(5,016)
Accrued interest	380,020	(219,082)
Capital stock to be issued	0	545,333
Right of use – liabilities	(27,255)	(871)
Net cash used in operating activities - continuing operations	(603,392)	(414,616)
Net cash used in operating activities - discontinued operations	0	(328,353)
CASH FLOWS FROM    FINANCING ACTIVITIES
Proceeds from convertible notes payable	421,375	729,083
Repayment of convertible notes payable	0	(5,908)
Payment of SBA loan	(803)	(2,290)
Dividend on preferred stock	0	(310,522)
Proceeds from line of credit	44,254	0
Repayment of line of credit	(29,781)	0
Payment of notes payable related party	(6,332)	(7,948)
Proceeds from notes payable related party	129,220	5,065
Net cash provided by financing activities	557,933	407,480
NET (DECREASE) IN CASH	(45,459)	(335,489)
CASH, BEGINNING OF PERIOD	226,802	595,987
CASH, END OF PERIOD	181,343	260,498
SUPPLEMENTARY DISCLOSURE OF CASH FLOW INFORMATION
Cash paid during the period for interest	6,389	73,476
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued upon conversion of notes payable and accrued interest	99,533	0
Preferred stock issued for business acquisition	0	3,275,000
Preferred stock issued for debt refinance	$ 0	$ 1,500,000

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization and Nature of Operations Cardiff Lexington Corporation (“Cardiff”) was originally incorporated on September 3, 1986 in Colorado as Cardiff International Inc. On November 10, 2005, Cardiff merged with Legacy Card Company, LLC and changed its name to Cardiff Lexington Corporation. On August 27, 2014, Cardiff redomiciled and became a corporation under the laws of Florida. On April 13, 2021, Cardiff redomiciled and became a corporation under the laws of Nevada. Cardiff is an acquisition holding company focused on locating undervalued and undercapitalized companies, primarily in the healthcare industry, and providing them capitalization and leadership to maximize the value and potential of their private enterprises while also providing diversification and risk mitigation for stockholders. All of Cardiff’s operations are conducted through, and its income derived from, its various subsidiaries, which includes: · We Three, LLC dba Affordable Housing Initiative (“AHI”), which was acquired on May 15, 2014 and sold on October 31, 2022; · Edge View Properties, Inc. (“Edge View”), which was acquired on July 16, 2014; · Platinum Tax Defenders (“Platinum Tax”), which was acquired on July 31, 2018; and · Nova Ortho and Spine, PLLC (“Nova”), which was acquired on May 31, 2021. Principles of Consolidation The condensed consolidated financial statements include the accounts of Cardiff and its wholly owned subsidiaries AHI, Edge View, Platinum Tax and Nova (collectively, the “Company”). AHI is included in discontinued operations. All significant intercompany accounts and transactions are eliminated in consolidation. Certain prior period amounts may have been reclassified for consistency with the current period presentation. These reclassifications would have no material effect on the reported condensed consolidated financial results. Use of Estimates The preparation of financial statements in conformity with United States generally accepted accounting principles (“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. Accounts Receivable and Credit Losses The Company adopted ASU 2016-13, Financial Instruments – Credit Losses. In accordance with this standard, the Company recognizes an allowance for credit losses for its trade receivables to present the net amount expected to be collected as of the balance sheet date. This allowance is based on the credit losses expected to arise over the life of the asset and are based on Current Expected Credit Losses (CECL). 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 $ 270,000 0 11,844,738 6,604,780 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. The Company’s impairment testing of goodwill is performed separately from its impairment testing of indefinite-lived intangibles. The annual evaluation for impairment of goodwill and indefinite-lived intangibles is based on valuation models that incorporate assumptions and internal projections of expected future cash flows and operating plans. The Company believes such assumptions are also comparable to those that would be used by other marketplace participants. During the nine months ended September 30, 2023 and 2022, 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 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. The Company’s healthcare subsidiary does not have contract liabilities or deferred revenue as there are no amounts prepaid for services. Healthcare Income Established billing rates are not the same as actual amounts recovered for the Company’s healthcare subsidiary. They generally do not reflect what the Company is ultimately paid and therefore are not reported in the condensed consolidated financial statements. The Company is typically paid amounts based on established charges per procedure with guidance from the annually updated Current Procedural Terminology (“CPT”) guidelines (a code set maintained by the American Medical Association through the CPT Editorial Panel), that designates relative value units (“RVU's”) and a suggested range of charges for each procedure which is then assigned a CPT code. This fee is discounted to reflect the percentage paid to the Company “using a modifier” recognized by each insurance carrier for services, less deductible, co-pay, and contractual adjustments which are deducted from the calculated fee. The net revenue is recorded at the time the services are rendered. Contract Fees (Non-PIP) The Company has contract fees for amounts earned from its Non-Personal Injury Protection (“PIP”) related procedures, typically car accidents, and are collected on a contingency basis. These cases are sold to a factor, who bears the risk of economic benefit or loss. After selling patient cases to the factor, any additional funds collected by the Company are remitted to the factor. Service Fees – Net (PIP) The Company generates services fees from performing various procedures on the date the services are performed. These services primarily include slip and falls as well as smaller nominal Non-PIP services. Fees are collected primarily from third party insurance providers. These revenues are based on established insurance billing rates less allowances for contractual adjustments and uncollectible amounts. These contractual adjustments vary by insurance company and self-pay patients. The Company computes these contractual adjustments and collection allowances based on its historical collection experience. Completing the paperwork for each case and preparing it for billing takes approximately ten business days after a procedure is performed. The majority of claims are then filed electronically except for those remaining insurance carriers requiring paper filing. An initial response is usually received within four weeks from electronic filing and up to six weeks from paper filing. Responses may be a payment, a denial, or a request for additional information. The Company’s healthcare revenues are generated from professional medical billings including facility and anesthesia services. With respect to facility and anesthesia services, the Company is the primary obligor as the facility and anesthesia services are considered part of one integrated performance obligation. Historically the Company receives 49.9% of collections from total gross billed. Accordingly, the Company recognized net healthcare service revenue as 49.9% of gross billed amounts. Historical collection rates are estimated using the most current prior 12-month historical payment and collection percentages. The Company’s healthcare subsidiary has contractual medical receivable sales and purchase agreements with third party factors which result in approximately 30% to 56% reduction from the accounts receivables amounts when a receivable is sold to the factors. The Company evaluated the factored adjustments considering the actual factored amounts per patient quarterly, and the reductions from accounts receivable that are factored were recorded in finance charges as other expenses on the consolidated statement of operations. 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. The Company’s 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. The Company recognizes revenues for these services as services are performed. 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 stockholders’ equity. The Company recognized advertising and marketing expenses of $ 71,636 93,905 243,315 317,899 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 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. Distinguishing Liabilities from Equity The Company accounts for its series N senior convertible preferred stock and series X senior convertible preferred stock subject to possible redemption in accordance with ASC 480, “ Distinguishing Liabilities from Equity 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 ASC. Pursuant to paragraph 718-10-30-6 of the FASB ASC, 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 FASB ASU No 2018-07 prescribes 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. As of September 30, 2023 and December 31, 2022, the Company did not have any interest and penalties associated with tax positions and did no Income (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 accompanying condensed consolidated financial statements do not reflect any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications of liabilities that might result if the Company is unable to continue as a going concern. 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 Changes to accounting principles are established by the FASB in the form of Accounting Standards Update (“ASU”) to the FASB's Codification. The Company considers the applicability and impact of all ASU’s on its financial position, results of operations, stockholders’ deficit, cash flows, or presentation thereof. In June 2016, the FASB issued ASU No. 2016-13, Measurement of Credit Losses on Financial Instruments Financial Instruments -- Credit Losses (Topic 326), Derivatives and hedging (Topic 815) and Leases (Topic 842) 270,000 Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying consolidated financial statements. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.

RESTATEMENT OF PREVIOUSLY ISSUE

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	9 Months Ended
	Sep. 30, 2023
Accounting Changes and Error Corrections [Abstract]
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	2. RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS Subsequent to the initial issuance of the Company's balance sheet as of December 31, 2021, management reconsidered the methodology previously applied in its valuation of goodwill and redeemable preferred stock. The Company agreed to issue 818,750 additional shares of series J preferred stock with an aggregate stated value equal to $3,275,000 if, as of May 31, 2022, Nova’s trailing twelve months minimum pre-tax net income exceeded $1,979,320 (the “Milestone”). The Company finalized its purchase price accounting and allocation in 2022 and recorded purchase consideration of $6,100,000 associated with the cash consideration, the fair value of the series J preferred stock and the fair value of the contingent consideration. The impact of the correction is reflected in a $3,275,000 increase to goodwill and contingent consideration liability on the consolidated balance sheet. In December 2022, the Company identified an error in its classification for its series N senior convertible preferred stock for the acquisition of Nova as presented in its audited balance sheet as of December 31, 2021. Pursuant to ASC 250, “Accounting changes and error corrections” issued by FASB and SAB 99 “Materiality” issued by SEC, the Company determined the impact of the error was immaterial. The impact of the error correction is reflected in a $3,125,002 increase to the mezzanine equity and offsetting decrease to the series N senior convertible preferred stock subject to possible redemption mezzanine equity line item. The Company and the managers of AHI entered into a resignation, release and buyback agreement and addendum, effective October 31, 2022. The Company presented in prior periods operating loss as loss from discontinued operations in the amount of $365 on the consolidated statement of operations for the nine months ended September 30, 2022. The Company identified that Nova’s accounts receivable as presented in its balance sheet as of December 31, 2021 was understated due to an error in the collection utilized to estimate Nova’s accounts receivable. The impact of this correction on the accounting estimates is reflected in a $1,076,000 decrease to accounts receivable as of September 30, 2022 and a $1,076,000 increase in finance charges for the nine months ended September 30, 2022. The following table summarizes the impacts of the error corrections on the Company's financial statements for each of the periods presented below: i. Balance sheet Schedule of restated financial information Impact of correction of error September 30, 2022 (Unaudited) As previously reported Adjustments As restated Total assets $ 15,958,345 $ 3,275,000 $ 19,233,345 Total liabilities 9,540,557 3,275,000 12,815,557 Mezzanine equity – 3,125,002 3,125,002 Total stockholders' equity $ 6,417,788 $ (3,125,002 ) $ 3,292,786 ii. Statement of operations Impact of correction of error Three months ended September 30, 2022 (Unaudited) As previously reported Adjustments As restated Revenue $ 3,360,743 $ (37,462 ) $ 3,323,281 Cost of sales 1,155,280 (20,523 ) 1,134,757 Gross profit 2,205,463 (16,939 ) 2,188,524 Operating expense 706,193 (15,384 ) 690,809 Income from operations $ 1,499,270 $ (1,555 ) $ 1,497,715 Other income (expense), net (2,126,384 ) – (2,126,384 ) Net loss before discontinued operations (627,114 ) (1,555 ) (628,669 ) Loss from discontinued operations 362,340 1,555 363,895 Net loss $ (264,774 ) $ – $ (264,774 ) Basic Loss per Share Continued Operations (0.00 ) (0.00 ) Discontinued Operations (0.00 ) (0.00 ) Weighted Average Shares Outstanding - Basic Earnings Loss per Share Continued Operations 208,829,344 208,829,344 Discontinued Operations 208,829,344 208,829,344 Impact of correction of error Nine months ended September 30, 2022 (Unaudited) As previously reported Adjustments As restated Revenue $ 9,432,481 $ (120,818 ) $ 9,311,663 Cost of sales 3,406,214 (58,611 ) 3,347,603 Gross profit 6,026,267 (62,207 ) 5,964,060 Operating expense 2,700,950 (58,098 ) 2,642,852 Income from operations $ 3,325,317 $ (4,109 ) $ 3,321,208 Other income (expense), net (4,467,089 ) (1,071,526 ) (5,538,615 ) Net loss before discontinued operations (1,141,772 ) (1,075,635 ) (2,217,407 ) Loss from discontinued operations 328,718 (365 ) 328,353 Net loss $ (813,054 ) $ (1,076,000 ) $ (1,889,054 ) Basic Loss per Share Continued Operations $ (0.00 ) $ (0.01 ) Discontinued Operations $ (0.00 ) $ (0.00 ) Weighted Average Shares Outstanding - Basic Earnings Loss per Share Continued Operations 189,084,892 189,084,892 Discontinued Operations 189,084,892 189,084,892

REVISION OF FINANCIAL STATEMENT

REVISION OF FINANCIAL STATEMENTS	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
REVISION OF FINANCIAL STATEMENTS	3. REVISION OF FINANCIAL STATEMENTS During the preparation of the financial statements for the nine months ended September 30, 2023, the Company found that the results of the settlement agreement with Red Rock Travel Group (“Red Rock”) were incorrectly reflected on the consolidated statement of stockholders’ equity (deficiency) as of December 31, 2022. The Company determined that these errors were immaterial to the previously issued consolidated financial statements, and as such no restatement was necessary. The revisions discussed below were made to the December 31, 2022 balance sheet and statement of stockholders’ equity (deficiency). As a result of the settlement agreement with Red Rock on July 29, 2022, the Company reduced 35,000,000 shares of common shares on the consolidated financial statements as of December 31, 2022. The certificate of the common stock for 35,000,000 shares which were originally issued on February 24, 2020 was returned as part of the 2022 agreement with Red Rock and 3,500 common shares were cancelled, which were equivalent to 35,000,000 shares before the 10,000:1 reverse split on May 12, 2020. Consequently, the December 31, 2022 financial statements as originally reported were understated by 34,996,500 common shares. The impact of the correction is reflected in the $35,097 increase to common stock and decrease the same amount to additional paid-in-capital on the consolidated statement of stockholders’ equity. The adjustment had no impact on earnings per share for any 2022 period. On July 31, 2018, the Company issued 8,200,562 shares of series K preferred stock to the prior owners of Red Rock for the consideration of the acquisition of Red Rock. The acquisition was not completed, and Red Rock returned the 8,200,562 shares of series K preferred stock during the year ended December 31, 2018. A total of 8,200,562 shares of series K preferred stock were cancelled. The impact of the correction is reflected in the $8,201 decrease to series K preferred stock and increase the same amount to additional paid-in-capital on the consolidated statement of stockholders’ equity (deficiency).

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	9 Months Ended
	Sep. 30, 2023
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	4. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Schedule of accounts payable and accrued expenses September 30, 2023 December 31, Accounts payable $ 797,768 $ 342,330 Accrued credit cards 29,316 45,722 Accrued expense – previously factored liability 1,466,371 776,414 Accrued income taxes, and other taxes 5,346 6,732 Accrued professional fees 70,122 573,040 Accrued advertising 69,656 69,656 Accrued payroll 77,103 14,292 Accrue expense - other – 363 Accrued expense - dividend payable – 210,046 Total $ 2,515,682 $ 2,038,595 The Company is delinquent paying certain income and property taxes. As of September 30, 2023 and December 31, 2022, the balance for these taxes, penalties and interest is $ 5,346 6,732

PLANT AND EQUIPMENT, NET

PLANT AND EQUIPMENT, NET	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
PLANT AND EQUIPMENT, NET	5. PLANT AND EQUIPMENT, NET Property and equipment as of September 30, 2023 and December 31, 2022 is as follows: Schedule of property and equipment September 30, 2023 December 31, 2022 Medical equipment $ 96,532 $ 96,532 Computer Equipment 9,189 9,189 Furniture, fixtures and equipment 30,841 35,974 Leasehold Improvement 15,950 15,950 Total 152,512 157,645 Less: accumulated depreciation (108,439 ) (102,206 ) Property and equipment, net $ 44,073 $ 55,439 For the three and nine months ended September 30, 2023, total depreciation expense was $ 3,365 11,365 10,814 32,442 5,031 15,093

LAND

LAND	9 Months Ended
	Sep. 30, 2023
Real Estate [Abstract]
LAND	6. LAND As of September 30, 2023 and December 31, 2022, the Company had 27 acres of land valued at approximately $ 540,000

LINES OF CREDIT

LINES OF CREDIT	9 Months Ended
	Sep. 30, 2023
Lines Of Credit
LINES OF CREDIT	7. LINES OF CREDIT At September 30, 2023 and December 31, 2022, the Company had a revolving line of credit with a financial institution for $ 92,500 11.95 10.95 8,622 0 On September 29, 2023, the Company and Nova entered into a two-year revolving purchase and security agreement with DML HC Series, LLC to sell Nova’s accounts receivables for a revolving financing up to a maximum advance amount of $ 4.5 million

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	8. RELATED PARTY TRANSACTIONS From time to time, the previous owner who is currently the manager of Platinum Tax loaned funds to Platinum Tax to cover short term operating needs. Amounts owed as of September 30, 2023 and December 31, 2022 were $ 159,662 37,024 In connection with the acquisition of Edge View on July 16, 2014, the Company assumed amounts due to previous owners who are current managers Edge View. These amounts are due on demand and do not bear interest. The balance of these amounts are $ 4,979 The Company obtained short-term advances from the Chairman of the Board that are non-interest bearing and due on demand. As of September 30, 2023 and December 31, 2022, the Company owed the Chairman $ 123,442 123,192 See also Note 15 for compensation paid to employees of the Company.

NOTES AND LOANS PAYABLE

NOTES AND LOANS PAYABLE	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
NOTES AND LOANS PAYABLE	9. NOTES AND LOANS PAYABLE Notes payable at September 30, 2023 and December 31, 2022, respectively, are summarized as follows: Schedule of notes payable September 30, 2023 December 31, 2022 Notes and loans payable $ 169,268 $ 155,598 Less current portion (24,600 ) (15,809 ) Long-term portion $ 144,668 $ 139,789 Long-term debt matures as follows: Schedule of maturities of long-term debt Amount 2024 $ 24,600 2025 4,989 2026 4,989 2027 4,989 2028 4,989 Thereafter 124,712 Total $ 169,268 Loans and Notes Payable – Unrelated Party On March 12, 2009, the Company issued a debenture in the principal amount of $20,000. The debenture bears interest at 12% per annum and matured on September 12, 2009. The balance of the debenture was $ 10,989 7,215 6,229 Small Business Administration (“SBA”) Loans On June 2, 2020, the Company obtained an SBA loan in the principal amount of $ 150,000 3.75 5,723 149,655 0 144,609 5,723

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	10. CONVERTIBLE NOTES PAYABLE As of September 30, 2023 and December 31, 2022, the Company had convertible debt outstanding net of amortized debt discount of $ 3,952,581 3,515,752 421,375 729,083 5,908 66,674 46,798 46,048 92,868 94,664 249,120 87,460 12,073 3,000 274,682,378 no On September 22, 2022, the Company entered into a security exchange and purchase agreement with its largest lender to consolidate all promissory notes held by it and related accrued interest in exchange for (1) one consolidated senior secured convertible promissory note in the amount of $ 2,600,000 375,000 1,500,000 4,791,099 3,840,448 950,651 1,397,271 Convertible notes as of September 30, 2023 and December 31, 2022 are summarized as follows: Schedule of convertible notes September 30, 2023 December 31, 2022 Convertible notes payable $ 4,019,255 $ 3,562,550 Discounts on convertible notes payable (66,674 ) (46,798 ) Total convertible debt less debt discount 3,952,581 3,515,752 Current portion 3,952,581 3,515,752 Long-term portion $ – $ – The following is a schedule of convertible notes payable as of and for the nine months ended September 30, 2023. Schedule of convertible notes payable Note # Issuance Maturity Principal Balance 12/31/22 New Loan Principal Conversions Shares Issued Upon Conversion Principal Balance 9/30/23 Accrued Interest on Convertible Debt at 12/31/22 Interest Expense On Convertible Debt For the Period Ended 9/30/23 Accrued Interest on Convertible Debt at 9/30/23 Unamortized Debt Discount At 9/30/23 7-1 10/28/2016 10/28/2017 10,000 $ – $ (10,000 ) 23,405,455 $ – $ 2,263 $ – $ – $ – 9 9/12/2016 9/12/2017 50,080 – – – 50,080 14,157 7,491 21,648 – 10 1/24/2017 1/24/2018 55,000 – – – 55,000 69,876 8,227 78,103 – 10-1 2/10/2023 2/10/2024 – 50,000 – – 50,000 – 4,767 4,767 – 10-2 3/30/2023 3/30/2024 – 25,000 – – 25,000 – 1,890 1,890 – 10-3 8/11/2023 8/11/2024 – 25,000 – – 25,000 – 514 514 – 29-2 11/8/2019 11/8/2020 36,604 – – – 36,604 20,160 6,571 26,731 – 31 8/28/2019 8/28/2020 – – – – – 8,385 – 8,385 – 37-1 9/3/2020 6/30/2021 113,667 – – – 113,667 28,756 15,303 59,059 – 37-2 11/2/2020 8/31/2021 113,167 – – – 113,167 27,510 15,236 57,746 – 37-3 12/29/2020 9/30/2021 113,166 – – – 113,166 26,474 15,236 56,710 – 38 2/9/2021 2/9/2022 96,000 – (77,460 ) 221,276,923 18,540 27,939 7,242 35,181 – 39 4/26/2021 4/26/2022 168,866 – – – 168,866 39,684 27,787 67,470 – 40-1 9/22/2022 9/22/23 2,600,000 – – 30,000,000 2,600,000 71,233 194,466 255,499 – 40-2 11/4/2022 11/4/2023 68,666 – – – 68,666 1,072 5,136 6,208 4,327 40-3 11/28/2022 11/28/2023 68,667 – – – 68,667 620 5,136 5,756 4,327 40-4 12/21/2022 12/21/2023 68,667 – – – 68,667 187 5,136 5,323 4,327 40-5 1/24/2023 1/24/2024 – 90,166 – – 90,166 – 6,151 6,151 5,965 40-6 3/21/2023 3/21/2024 – 139,166 – – 139,166 – 7,359 7,359 9,242 40-7 6/5/2023 6/5/2024 – 139,166 – – 139,166 – 4,461 4,461 24,913 40-8 6/13/2023 6/13/2024 – 21,167 – – 21,167 – 632 632 3,624 40-9 7/19/2023 7/19/2024 – 35,500 – – 35,500 – 710 710 7,100 40-10 7/24/2023 7/24/2024 – 14,000 – – 14,000 – 261 261 2,849 41 8/25/2023 8/25/2024 – 5,000 – – 5,000 – 49 49 – 3,562,550 $ 544,165 $ (87,460 ) 274,682,378 $ 4,019,255 $ 338,316 $ 339,761 $ 710,613 $ 66,674 Note 7-1 On October 28, 2016, the Company issued a convertible promissory note in the principal amount of $50,000, which matured on October 28, 2017. Note 7-1 is currently in default and accrues interest at a default interest rate of 20% per annum. Note 9 On September 12, 2016, the Company issued a convertible promissory note in the principal amount of $80,000 for services rendered, which matured on September 12, 2017. Note 9 is currently in default and accrues interest at a default interest rate of 20% per annum. Notes 10, 10-1, 10-2 and 10-3 On January 24, 2017, the Company issued a convertible promissory note in the principal amount of $80,000 for services rendered, which matured on January 24, 2018. Note 10 is currently in default and accrues interest at a default interest rate of 20% per annum. On February 10, 2023, the Company executed a second tranche under this note in the principal amount of $50,000 (Note 10-1). On March 30, 2023, the Company executed a third tranche under this note in the principal amount of $25,000 (Note 10-2). On August 11, 2023, the Company executed a fourth tranche under this note in the principal amount of $25,000 (Note 10-3). Notes 10-1, 10-2 and 10-3 accrue interest at a rate of 15% per annum. Notes 29, 29-1 and 29-2 On May 10, 2019, the Company issued a convertible promissory note in the principal amount of $150,000. On November 8, 2019, this note (Note 29) was purchased by and assigned to an unrelated party. The amount assigned was the existing principal amount of $150,000 and accrued interest of $5,918 which was issued as Note 29-1, plus a new convertible promissory note in the principal amount of $62,367 which was issued as Note 29-2. Note 29-2 is currently in default and accrues interest at a default interest rate of 24% per annum. Note 31 On August 28, 2019, the Company issued a convertible promissory note in the principal amount of $120,000, which matured on August 28, 2020. Note 31 is currently in default and accrues interest at a default interest rate of 24% per annum. Notes 37-1, 37-2 and 37-3 On September 3, 2020, the Company issued a convertible promissory note in the principal amount of $200,000, with an original issue discount of $50,000, which could be drawn in several tranches. On September 3, 2020, the Company executed the first tranche in the principal amount of $67,000, less an original issue discount of $17,000, which matured on June 30, 2021 (Note 37-1). On November 2, 2020, the Company executed the second tranche in the principal amount of $66,500, less an original issue discount of $16,500, which matured on August 31, 2021 (Note 37-2). On December 29, 2020, the Company executed the third tranche in the principal amount of $66,500, less an original issue discount of $16,500, which matured on September 30, 2021 (Note 37-3). Notes 37-1, 37-2 and 27-3 are currently in default and accrue interest at a default interest rate of 18% per annum. Note 38 On February 9, 2021, the Company issued a convertible promissory note in the principal amount $103,500, which matured on February 9, 2022. Note 38 is currently in default and accrues interest at a default interest rate of 22% per annum. Note 39 On April 26, 2021, the Company issued a convertible promissory note in the principal amount $153,500, which matured on May 10, 2022. Note 39 is currently in default and accrues interest at a default interest rate of 22% per annum. Notes 40-1, 40-2, 40-3, 40-4, 40-5, 40-6, 40-7, 40-8, 40-9 and 40-10 On September 22, 2022, the Company issued a convertible promissory note in the principal amount of $2,600,000 in exchange for total of $4,791,099 of defaulted promissory notes balances (Note 40-1). On November 4, 2022, the Company executed a second tranche under this note in the principal amount of $68,667, less an original issue discount and fee of $18,667 (Note 40-2). On November 28, 2022, the Company executed the third tranche under this note in the principal amount of $68,667, less an original issue discount and fee of $18,667 (Note 40-3). On November 28, 2022, the Company executed a fourth tranche under this note in the principal amount of $68,667, less an original issue discount and fee of $18,667 (Note 40-4). On January 24, 2023, the Company executed a fifth tranche under this note in the principal amount of $90,166, less an original issue discount and fee of $25,166 (Note 40-5). On March 21, 2023, the Company executed a sixth tranche under this note in the principal amount of $136,666, less an original issue discount and fee of $39,166 (Note 40-6). On June 5, 2023, the Company executed a seventh tranche under this note in the principal amount of $ 136,667 39,167 21,167 5,167 35,500 8,875 14,000 3,500 10 Note 41 On August 25, 2023, the Company issued a twelve-month convertible promissory note in the principal amount of $5,000 to the Company’s CEO for the Company’s operating expenses. The rate of interest is 10% per annum.

CAPITAL STOCK

CAPITAL STOCK	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
CAPITAL STOCK	11. CAPITAL STOCK Preferred Stock The Company has designated multiple series of preferred stock, including 2 3,000,000 500 1,000,000 50,000 15,000,000 2,000,000 400,000 3,000,000 5,000 5,000,000 The following is a description of the rights and preferences of each series of preferred stock. Redeemable Preferred Stock The Company recognized the series N senior convertible preferred stock and series X senior convertible preferred stock as mezzanine equity since the redeemable preferred stock may be redeemed at the option of the holder, but is not mandatorily redeemable. Series N Senior Convertible Preferred Stock Ranking. Dividend Rights. 662,557 Liquidation Rights. Voting Rights Conversion Rights Redemption Rights Series X Senior Convertible Preferred Stock Ranking. Dividend Rights. 152,875 Liquidation Rights. Voting Rights Conversion Rights Redemption Rights Non-redeemable Preferred Stock Series A Preferred Stock Ranking. Dividend Rights. Liquidation Rights Voting Rights Transfer Other Rights Series B Preferred Stock Ranking. Dividend Rights. Liquidation Rights pari passu Voting Rights Conversion Rights Redemption Rights Series C Preferred Stock Ranking. Dividend Rights. Liquidation Rights pari passu Voting Rights Conversion Rights Redemption Rights Series E Preferred Stock Ranking. Dividend Rights. Liquidation Rights pari passu Voting Rights Conversion Rights Redemption Rights Series F-1 Preferred Stock Ranking. Dividend Rights. Liquidation Rights pari passu Voting Rights Conversion Rights Redemption Rights Series I Preferred Stock Ranking. Dividend Rights. Liquidation Rights pari passu Voting Rights Conversion Rights Redemption Rights Series J Preferred Stock Ranking. Dividend Rights. Liquidation Rights pari passu Voting Rights Conversion Rights Redemption Rights Series L Preferred Stock Ranking. Dividend Rights. Liquidation Rights pari passu Voting Rights Conversion Rights Redemption Rights Series R Preferred Stock Ranking. Dividend Rights. Liquidation Rights pari passu Voting Rights Conversion Rights Redemption Rights Preferred Stock Transactions During the nine months ended September 30, 2023, the Company executed the following transactions: · On May 25, 2023, the Company issued 3,150 25,000 · On July 24, 2023, the Company issued 5,000 5,000 During the nine months ended September 30, 2022, the Company executed the following transactions: · In the second quarter of 2022, 37,500 37,500 37,500 37,500 · On September 7, 2022, the Company issued 818,750 3,275,000 · On September 12, 2022, the Company issued 375,000 1,500,000 1,500,000 Common Stock During the nine months ended September 30, 2023, the Company executed the following transactions: · The Company issued 274,682,378 During the nine months ended September 30, 2022, the Company executed the following transactions: · As part of the Red Rock settlement, the Company issued 666,666,666 · The settlement also required the previous owners to relinquish 35,000,000 35,000

WARRANTS

WARRANTS	9 Months Ended
	Sep. 30, 2023
Warrants
WARRANTS	12. WARRANTS The table below sets forth warrant activity for the nine months ended September 30, 2023: Schedule of warrant activity Number of Weighted Balance at January 1, 2023 235,557,856 $ 0.015 Granted – – Exercised – – Forfeited (25,000 ) – Balance at September 30, 2023 235,532,856 0.015 Warrants Exercisable at September 30, 2023 235,532,856 $ 0.015 As a result of the settlement agreement with Red Rock on July 29, 2022, the Company required the previous owners to relinquish warrants for 25,000 shares of common stock. The warrants were returned and cancelled during the second quarter of 2023. There was no impact on the consolidated financial statements as of December 31, 2022.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	9 Months Ended
	Sep. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	13. DISCONTINUED OPERATIONS The Company and the managers of AHI entered into a resignation, release and buyback agreement and addendum, effective October 31, 2022, pursuant to which the managers purchased AHI in exchange for returning 175,045 217,769 The Company had no 0 363,895 0 328,353 Schedule of discontinued operations Three Months Ended September 30, 2023 2022 Gain (Loss) from discontinued operations Revenue of AHI subsidiary $ – $ 37,462 Cost of sales of AHI subsidiary – (20,523 ) Selling, general and administrative expenses of AHI subsidiary – (15,384 ) Interest expense of Red Rock Investor Note – (39,100 ) Gain from disposal of Red Rock subsidiary – 33,622 Gain on settlement of debt on Red Rock – 367,818 Gain from discontinued operations $ – $ 363,895 Nine Months Ended September 30, 2023 2022 Gain (Loss) from discontinued operations Revenue AHI subsidiary $ – $ 102,818 Cost of sales AHI subsidiary – (58,611 ) Selling, general and administrative expenses AHI subsidiary – (58,098 ) Interest expense of Red Rock Investor Note – (39,100 ) Gain no change in estimate of AHI subsidiary – (4,474 ) Gain on settlement of debt on Red Rock 385,818 Gain from discontinued operations $ – $ 328,353

GOODWILL AND IDENTIFIABLE INTAN

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET	9 Months Ended
	Sep. 30, 2023
Goodwill And Identifiable Intangible Assets Net
GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET	14. GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET The following table shows the Company’s goodwill balances by reportable segment. The Company reviews goodwill for impairment on a reporting unit basis annually and whenever events or changes in circumstances indicate the carrying value of goodwill may not be recoverable. During the nine months ended September 30, 2023 and 2022, the Company had no The following table shows goodwill balances by reportable segment: Schedule of goodwill balances Healthcare Total Carrying value at December 31, 2022 $ 5,666,608 $ 5,666,608 Accumulated impairment – – Carrying value at September 30, 2023 $ 5,666,608 $ 5,666,608

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	15. COMMITMENTS AND CONTINGENCIES Leases ASC 842, “Leases”, requires that a lessee recognize the assets and liabilities that arise from operating leases, A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. In transaction, lessees and lessors are required to recognize and measure leases at either the effective date (the “effective date method”) or the beginning of the earliest period presented (the “comparative method”) using a modified retrospective approach. Under the effective date method, the Company’s comparative period reporting is unchanged. In contrast, under the comparative method, the Company’s date of initial application is the beginning of the earliest comparative period presented, and the Topic 842 transition guidance is then applied to all comparative periods presented. Further, under either transition method, the standard includes certain practical expedients intended to ease the burden of adoption. The Company adopted ASC 842, January 1, 2020, using the effective date method and elected certain practical expedients allowing the Company not to reassess: · whether expired or existing contracts contain leases under the new definition of a lease; · lease classification for expired or existing leases; and · whether previously capitalized initial direct costs would qualify for capitalization under Topic 842. The Company also made the accounting policy decision not to recognize lease assets and liabilities for leases with a term of 12 months or less. The Company recorded operating lease expense of $ 76,466 60,878 210,696 231,028 The Company has operating leases with future commitments as follows: Schedule of operating leases September 30, Amount 2024 $ 135,776 2025 64,147 Total $ 199,923 Employees The Company agreed to pay $360,000 per year and $200,000 of targeted annual incentives to the Chief Executive Officer based on his employment agreement since July 1, 2020, of which currently 50% is paid in cash and 50% is accrued. The total outstanding accrued compensation as of September 30, 2023 and December 31, 2022 were $ 2,115,500 1,870,500 The Company agreed to pay $360,000 per year and $200,000 of targeted annual incentives to the Chairman of the Board based on his employment agreement since July 1, 2020, of which currently 50% is paid in cash and 50% is accrued. The total outstanding accrued compensation as of September 30, 2023 and December 31, 2022 were $ 2,132,000 1,863,000 The Company agreed to pay $ 156,000 17,057 The Company entered into a Management Agreement effective May 31, 2021 for compensation to the principals of Nova in the form of an annual base salaries of $ 372,000 450,000 372,000 Schedule of annual objectives of financial performance Year Minimum Annual Nova EBITDA Cash Annual Bonus Series J Preferred Stock 2021 $ 2 $120,000 120,000 2022 $ 2.4 $150,000 135,000 2023 $ 3.7 $210,000 150,000 2024 $ 5.5 $300,000 180,000 2025 $ 8 $420,000 210,000

LEGAL PROCEEDINGS

LEGAL PROCEEDINGS	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
LEGAL PROCEEDINGS	16. LEGAL PROCEEDINGS From time to time, the Company may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm the Company’s business. Management is not currently aware of any such legal proceedings or claims that it believes will have a material adverse effect on the Company’s business, financial condition, or operating results.

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	17. SEGMENT REPORTING The Company has three 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) Tax Resolution Services (Platinum Tax) (2) Real Estate (Edge View) (3) Healthcare (Nova) These segments are a result of differences in the nature of the products and services sold. Corporate administration costs, which include, but are not limited to, general accounting, human resources, legal and credit and collections, are partially allocated to the three operating segments. Other revenue consists of nonrecurring items. The Affordable Housing segment leases and sells mobile homes as an option for a homeowner wishing to avoid large down payments, expensive maintenance costs, large monthly mortgage payments and high property taxes and insurance which is a common trait of brick-and-mortar homes. Additionally, if bad credit is an issue preventing potential homeowners from purchasing a traditional house, the Company will provide a "lease to own" option so people secure their family home. The Tax Resolution Services segment 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. The Real Estate segment consists of Edge View, a real estate company that owns five (5) acres zoned medium density residential (MDR) with 12 lots already platted, six (6) acres zoned high-density residential (HDR) that can be platted in various configurations to meet current housing needs, and twelve (12) acres zoned in Lemhi County as Agriculture that is available for further annexation into the City of Salmon for development, as well as a common area for landowners to view wildlife, provide access to the Salmon River and fishing in a two (2) acre pond. The Healthcare segment provides 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. Schedule of segment reporting September 30, 2023 December 31, 2022 Assets: Financial Services $ 844 $ 8,577 Healthcare 17,923,340 12,692,531 Real Estate 589,054 592,557 Others 5,489 59,692 Consolidated assets $ 18,518,727 $ 13,353,357 Three Months Ended September 30, 2023 2022 Revenues: Financial Services $ 32,264 $ 219,872 Healthcare 3,405,860 3,103,409 Consolidated revenues $ 3,438,124 $ 3,323,281 Cost of Sales: Financial Services $ 5,604 $ 39,963 Healthcare 551,424 1,094,794 Consolidated cost of sales $ 557,028 $ 1,134,757 Income (Loss) from operations from subsidiaries Financial Services $ (3,407 ) $ 3,839 Healthcare 2,610,188 1,825,594 Real Estate (278 ) (11,906 ) Income from operations from subsidiaries $ 2,606,503 $ 1,817,527 Loss from operations from Cardiff Lexington $ (336,517 ) $ (319,812 ) Total income from operations $ 2,269,986 $ 1,497,715 Income (Loss) before taxes Financial Services $ (3,705 ) $ 2,177 Healthcare 2,521,820 518,437 Real Estate (278 ) (11,906 ) Corporate, administration and other non-operating expenses (536,317 ) (773,482 ) Consolidated income (loss) before taxes $ 1,981,520 $ (264,774 ) Nine Months Ended September 30, 2023 2022 Revenues: Financial Services $ 304,967 $ 1,156,729 Healthcare 9,476,764 8,154,934 Consolidated revenues $ 9,781,731 $ 9,311,663 Cost of Sales: Financial Services $ 53,730 $ 365,185 Healthcare 2,589,407 2,982,418 Consolidated cost of sales $ 2,643,137 $ 3,347,603 Income (Loss) from operations from subsidiaries Financial Services $ (90,663 ) $ (86,281 ) Healthcare 5,994,978 4,609,996 Real Estate (2,118 ) (14,419 ) Income from operations from subsidiaries $ 5,902,197 $ 4,509,296 Loss from operations from Cardiff Lexington $ (1,212,479 ) $ (1,188,088 ) Total income from operations $ 4,689,718 $ 3,321,208 Income (Loss) before taxes Financial Services $ (93,005 ) $ (88,853 ) Healthcare 4,717,363 310,671 Real Estate (2,118 ) (14,419 ) Corporate, administration and other non-operating expenses (1,840,632 ) (2,096,453 ) Consolidated income (loss) before taxes $ 2,781,608 $ (1,889,054 )

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	18. SUBSEQUENT EVENTS The Company has evaluated its operations subsequent to September 30, 2023 to the date these condensed consolidated financial statements were issued and determined there was subsequent events or transactions the required recognition or disclosure in these consolidated financial statements. The Company received the first net cash advance in the amount of $861,071 on October 9, 2023 from DML HC Series, LLC for the sale of accounts receivable and future claims in the amount of $1,428,571. (See Note 7) On October 20, 2023, the Company issued 5,000 shares of series B preferred stock as compensation for the manager of Platinum Tax as bonus compensation. On November 7, 2023, Platinum Tax was dissolved due to the significant decline in revenues and recurring operating losses. On various dates in October and November 2023, the Company issued 227,000,000 shares of common stock upon the conversion of accrued interest and conversion cost of $17,400 and $1,000, respectively. (See Note 10, 37-2, and 40-1)

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Organization and Nature of Operations	Organization and Nature of Operations Cardiff Lexington Corporation (“Cardiff”) was originally incorporated on September 3, 1986 in Colorado as Cardiff International Inc. On November 10, 2005, Cardiff merged with Legacy Card Company, LLC and changed its name to Cardiff Lexington Corporation. On August 27, 2014, Cardiff redomiciled and became a corporation under the laws of Florida. On April 13, 2021, Cardiff redomiciled and became a corporation under the laws of Nevada. Cardiff is an acquisition holding company focused on locating undervalued and undercapitalized companies, primarily in the healthcare industry, and providing them capitalization and leadership to maximize the value and potential of their private enterprises while also providing diversification and risk mitigation for stockholders. All of Cardiff’s operations are conducted through, and its income derived from, its various subsidiaries, which includes: · We Three, LLC dba Affordable Housing Initiative (“AHI”), which was acquired on May 15, 2014 and sold on October 31, 2022; · Edge View Properties, Inc. (“Edge View”), which was acquired on July 16, 2014; · Platinum Tax Defenders (“Platinum Tax”), which was acquired on July 31, 2018; and · Nova Ortho and Spine, PLLC (“Nova”), which was acquired on May 31, 2021.
Principles of Consolidation	Principles of Consolidation The condensed consolidated financial statements include the accounts of Cardiff and its wholly owned subsidiaries AHI, Edge View, Platinum Tax and Nova (collectively, the “Company”). AHI is included in discontinued operations. All significant intercompany accounts and transactions are eliminated in consolidation. Certain prior period amounts may have been reclassified for consistency with the current period presentation. These reclassifications would have no material effect on the reported condensed consolidated financial results.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with United States generally accepted accounting principles (“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.
Accounts Receivable and Credit Losses	Accounts Receivable and Credit Losses The Company adopted ASU 2016-13, Financial Instruments – Credit Losses. In accordance with this standard, the Company recognizes an allowance for credit losses for its trade receivables to present the net amount expected to be collected as of the balance sheet date. This allowance is based on the credit losses expected to arise over the life of the asset and are based on Current Expected Credit Losses (CECL). 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 $ 270,000 0 11,844,738 6,604,780
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. The Company’s impairment testing of goodwill is performed separately from its impairment testing of indefinite-lived intangibles. The annual evaluation for impairment of goodwill and indefinite-lived intangibles is based on valuation models that incorporate assumptions and internal projections of expected future cash flows and operating plans. The Company believes such assumptions are also comparable to those that would be used by other marketplace participants. During the nine months ended September 30, 2023 and 2022, 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 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. The Company’s healthcare subsidiary does not have contract liabilities or deferred revenue as there are no amounts prepaid for services.
Healthcare Income	Healthcare Income Established billing rates are not the same as actual amounts recovered for the Company’s healthcare subsidiary. They generally do not reflect what the Company is ultimately paid and therefore are not reported in the condensed consolidated financial statements. The Company is typically paid amounts based on established charges per procedure with guidance from the annually updated Current Procedural Terminology (“CPT”) guidelines (a code set maintained by the American Medical Association through the CPT Editorial Panel), that designates relative value units (“RVU's”) and a suggested range of charges for each procedure which is then assigned a CPT code. This fee is discounted to reflect the percentage paid to the Company “using a modifier” recognized by each insurance carrier for services, less deductible, co-pay, and contractual adjustments which are deducted from the calculated fee. The net revenue is recorded at the time the services are rendered.
Contract Fees (Non-PIP)	Contract Fees (Non-PIP) The Company has contract fees for amounts earned from its Non-Personal Injury Protection (“PIP”) related procedures, typically car accidents, and are collected on a contingency basis. These cases are sold to a factor, who bears the risk of economic benefit or loss. After selling patient cases to the factor, any additional funds collected by the Company are remitted to the factor.
Service Fees – Net (PIP)	Service Fees – Net (PIP) The Company generates services fees from performing various procedures on the date the services are performed. These services primarily include slip and falls as well as smaller nominal Non-PIP services. Fees are collected primarily from third party insurance providers. These revenues are based on established insurance billing rates less allowances for contractual adjustments and uncollectible amounts. These contractual adjustments vary by insurance company and self-pay patients. The Company computes these contractual adjustments and collection allowances based on its historical collection experience. Completing the paperwork for each case and preparing it for billing takes approximately ten business days after a procedure is performed. The majority of claims are then filed electronically except for those remaining insurance carriers requiring paper filing. An initial response is usually received within four weeks from electronic filing and up to six weeks from paper filing. Responses may be a payment, a denial, or a request for additional information. The Company’s healthcare revenues are generated from professional medical billings including facility and anesthesia services. With respect to facility and anesthesia services, the Company is the primary obligor as the facility and anesthesia services are considered part of one integrated performance obligation. Historically the Company receives 49.9% of collections from total gross billed. Accordingly, the Company recognized net healthcare service revenue as 49.9% of gross billed amounts. Historical collection rates are estimated using the most current prior 12-month historical payment and collection percentages. The Company’s healthcare subsidiary has contractual medical receivable sales and purchase agreements with third party factors which result in approximately 30% to 56% reduction from the accounts receivables amounts when a receivable is sold to the factors. The Company evaluated the factored adjustments considering the actual factored amounts per patient quarterly, and the reductions from accounts receivable that are factored were recorded in finance charges as other expenses on the consolidated statement of operations. 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. The Company’s 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. The Company recognizes revenues for these services as services are performed.
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 stockholders’ equity. The Company recognized advertising and marketing expenses of $ 71,636 93,905 243,315 317,899
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 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.
Distinguishing Liabilities from Equity	Distinguishing Liabilities from Equity The Company accounts for its series N senior convertible preferred stock and series X senior convertible preferred stock subject to possible redemption in accordance with ASC 480, “ Distinguishing Liabilities from Equity
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 ASC. Pursuant to paragraph 718-10-30-6 of the FASB ASC, 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 FASB ASU No 2018-07 prescribes 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. As of September 30, 2023 and December 31, 2022, the Company did not have any interest and penalties associated with tax positions and did no
Income (Loss) per Share	Income (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 accompanying condensed consolidated financial statements do not reflect any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications of liabilities that might result if the Company is unable to continue as a going concern. 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 Changes to accounting principles are established by the FASB in the form of Accounting Standards Update (“ASU”) to the FASB's Codification. The Company considers the applicability and impact of all ASU’s on its financial position, results of operations, stockholders’ deficit, cash flows, or presentation thereof. In June 2016, the FASB issued ASU No. 2016-13, Measurement of Credit Losses on Financial Instruments Financial Instruments -- Credit Losses (Topic 326), Derivatives and hedging (Topic 815) and Leases (Topic 842) 270,000 Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying consolidated financial statements. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2023
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)	9 Months Ended
	Sep. 30, 2023
Accounting Changes and Error Corrections [Abstract]
Schedule of restated financial information	Schedule of restated financial information Impact of correction of error September 30, 2022 (Unaudited) As previously reported Adjustments As restated Total assets $ 15,958,345 $ 3,275,000 $ 19,233,345 Total liabilities 9,540,557 3,275,000 12,815,557 Mezzanine equity – 3,125,002 3,125,002 Total stockholders' equity $ 6,417,788 $ (3,125,002 ) $ 3,292,786 ii. Statement of operations Impact of correction of error Three months ended September 30, 2022 (Unaudited) As previously reported Adjustments As restated Revenue $ 3,360,743 $ (37,462 ) $ 3,323,281 Cost of sales 1,155,280 (20,523 ) 1,134,757 Gross profit 2,205,463 (16,939 ) 2,188,524 Operating expense 706,193 (15,384 ) 690,809 Income from operations $ 1,499,270 $ (1,555 ) $ 1,497,715 Other income (expense), net (2,126,384 ) – (2,126,384 ) Net loss before discontinued operations (627,114 ) (1,555 ) (628,669 ) Loss from discontinued operations 362,340 1,555 363,895 Net loss $ (264,774 ) $ – $ (264,774 ) Basic Loss per Share Continued Operations (0.00 ) (0.00 ) Discontinued Operations (0.00 ) (0.00 ) Weighted Average Shares Outstanding - Basic Earnings Loss per Share Continued Operations 208,829,344 208,829,344 Discontinued Operations 208,829,344 208,829,344 Impact of correction of error Nine months ended September 30, 2022 (Unaudited) As previously reported Adjustments As restated Revenue $ 9,432,481 $ (120,818 ) $ 9,311,663 Cost of sales 3,406,214 (58,611 ) 3,347,603 Gross profit 6,026,267 (62,207 ) 5,964,060 Operating expense 2,700,950 (58,098 ) 2,642,852 Income from operations $ 3,325,317 $ (4,109 ) $ 3,321,208 Other income (expense), net (4,467,089 ) (1,071,526 ) (5,538,615 ) Net loss before discontinued operations (1,141,772 ) (1,075,635 ) (2,217,407 ) Loss from discontinued operations 328,718 (365 ) 328,353 Net loss $ (813,054 ) $ (1,076,000 ) $ (1,889,054 ) Basic Loss per Share Continued Operations $ (0.00 ) $ (0.01 ) Discontinued Operations $ (0.00 ) $ (0.00 ) Weighted Average Shares Outstanding - Basic Earnings Loss per Share Continued Operations 189,084,892 189,084,892 Discontinued Operations 189,084,892 189,084,892

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2023
Payables and Accruals [Abstract]
Schedule of accounts payable and accrued expenses	Schedule of accounts payable and accrued expenses September 30, 2023 December 31, Accounts payable $ 797,768 $ 342,330 Accrued credit cards 29,316 45,722 Accrued expense – previously factored liability 1,466,371 776,414 Accrued income taxes, and other taxes 5,346 6,732 Accrued professional fees 70,122 573,040 Accrued advertising 69,656 69,656 Accrued payroll 77,103 14,292 Accrue expense - other – 363 Accrued expense - dividend payable – 210,046 Total $ 2,515,682 $ 2,038,595

PLANT AND EQUIPMENT, NET (Table

PLANT AND EQUIPMENT, NET (Tables)	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment September 30, 2023 December 31, 2022 Medical equipment $ 96,532 $ 96,532 Computer Equipment 9,189 9,189 Furniture, fixtures and equipment 30,841 35,974 Leasehold Improvement 15,950 15,950 Total 152,512 157,645 Less: accumulated depreciation (108,439 ) (102,206 ) Property and equipment, net $ 44,073 $ 55,439

NOTES AND LOANS PAYABLE (Tables

NOTES AND LOANS PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Schedule of notes payable	Schedule of notes payable September 30, 2023 December 31, 2022 Notes and loans payable $ 169,268 $ 155,598 Less current portion (24,600 ) (15,809 ) Long-term portion $ 144,668 $ 139,789
Schedule of maturities of long-term debt	Schedule of maturities of long-term debt Amount 2024 $ 24,600 2025 4,989 2026 4,989 2027 4,989 2028 4,989 Thereafter 124,712 Total $ 169,268

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Schedule of convertible notes	Schedule of convertible notes September 30, 2023 December 31, 2022 Convertible notes payable $ 4,019,255 $ 3,562,550 Discounts on convertible notes payable (66,674 ) (46,798 ) Total convertible debt less debt discount 3,952,581 3,515,752 Current portion 3,952,581 3,515,752 Long-term portion $ – $ –
Schedule of convertible notes payable	Schedule of convertible notes payable Note # Issuance Maturity Principal Balance 12/31/22 New Loan Principal Conversions Shares Issued Upon Conversion Principal Balance 9/30/23 Accrued Interest on Convertible Debt at 12/31/22 Interest Expense On Convertible Debt For the Period Ended 9/30/23 Accrued Interest on Convertible Debt at 9/30/23 Unamortized Debt Discount At 9/30/23 7-1 10/28/2016 10/28/2017 10,000 $ – $ (10,000 ) 23,405,455 $ – $ 2,263 $ – $ – $ – 9 9/12/2016 9/12/2017 50,080 – – – 50,080 14,157 7,491 21,648 – 10 1/24/2017 1/24/2018 55,000 – – – 55,000 69,876 8,227 78,103 – 10-1 2/10/2023 2/10/2024 – 50,000 – – 50,000 – 4,767 4,767 – 10-2 3/30/2023 3/30/2024 – 25,000 – – 25,000 – 1,890 1,890 – 10-3 8/11/2023 8/11/2024 – 25,000 – – 25,000 – 514 514 – 29-2 11/8/2019 11/8/2020 36,604 – – – 36,604 20,160 6,571 26,731 – 31 8/28/2019 8/28/2020 – – – – – 8,385 – 8,385 – 37-1 9/3/2020 6/30/2021 113,667 – – – 113,667 28,756 15,303 59,059 – 37-2 11/2/2020 8/31/2021 113,167 – – – 113,167 27,510 15,236 57,746 – 37-3 12/29/2020 9/30/2021 113,166 – – – 113,166 26,474 15,236 56,710 – 38 2/9/2021 2/9/2022 96,000 – (77,460 ) 221,276,923 18,540 27,939 7,242 35,181 – 39 4/26/2021 4/26/2022 168,866 – – – 168,866 39,684 27,787 67,470 – 40-1 9/22/2022 9/22/23 2,600,000 – – 30,000,000 2,600,000 71,233 194,466 255,499 – 40-2 11/4/2022 11/4/2023 68,666 – – – 68,666 1,072 5,136 6,208 4,327 40-3 11/28/2022 11/28/2023 68,667 – – – 68,667 620 5,136 5,756 4,327 40-4 12/21/2022 12/21/2023 68,667 – – – 68,667 187 5,136 5,323 4,327 40-5 1/24/2023 1/24/2024 – 90,166 – – 90,166 – 6,151 6,151 5,965 40-6 3/21/2023 3/21/2024 – 139,166 – – 139,166 – 7,359 7,359 9,242 40-7 6/5/2023 6/5/2024 – 139,166 – – 139,166 – 4,461 4,461 24,913 40-8 6/13/2023 6/13/2024 – 21,167 – – 21,167 – 632 632 3,624 40-9 7/19/2023 7/19/2024 – 35,500 – – 35,500 – 710 710 7,100 40-10 7/24/2023 7/24/2024 – 14,000 – – 14,000 – 261 261 2,849 41 8/25/2023 8/25/2024 – 5,000 – – 5,000 – 49 49 – 3,562,550 $ 544,165 $ (87,460 ) 274,682,378 $ 4,019,255 $ 338,316 $ 339,761 $ 710,613 $ 66,674

WARRANTS (Tables)

WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2023
Warrants
Schedule of warrant activity	Schedule of warrant activity Number of Weighted Balance at January 1, 2023 235,557,856 $ 0.015 Granted – – Exercised – – Forfeited (25,000 ) – Balance at September 30, 2023 235,532,856 0.015 Warrants Exercisable at September 30, 2023 235,532,856 $ 0.015

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	9 Months Ended
	Sep. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]
Schedule of discontinued operations	Schedule of discontinued operations Three Months Ended September 30, 2023 2022 Gain (Loss) from discontinued operations Revenue of AHI subsidiary $ – $ 37,462 Cost of sales of AHI subsidiary – (20,523 ) Selling, general and administrative expenses of AHI subsidiary – (15,384 ) Interest expense of Red Rock Investor Note – (39,100 ) Gain from disposal of Red Rock subsidiary – 33,622 Gain on settlement of debt on Red Rock – 367,818 Gain from discontinued operations $ – $ 363,895 Nine Months Ended September 30, 2023 2022 Gain (Loss) from discontinued operations Revenue AHI subsidiary $ – $ 102,818 Cost of sales AHI subsidiary – (58,611 ) Selling, general and administrative expenses AHI subsidiary – (58,098 ) Interest expense of Red Rock Investor Note – (39,100 ) Gain no change in estimate of AHI subsidiary – (4,474 ) Gain on settlement of debt on Red Rock 385,818 Gain from discontinued operations $ – $ 328,353

GOODWILL AND IDENTIFIABLE INT_2

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET (Tables)	9 Months Ended
	Sep. 30, 2023
Goodwill And Identifiable Intangible Assets Net
Schedule of goodwill balances	Schedule of goodwill balances Healthcare Total Carrying value at December 31, 2022 $ 5,666,608 $ 5,666,608 Accumulated impairment – – Carrying value at September 30, 2023 $ 5,666,608 $ 5,666,608

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of operating leases	Schedule of operating leases September 30, Amount 2024 $ 135,776 2025 64,147 Total $ 199,923
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 $120,000 120,000 2022 $ 2.4 $150,000 135,000 2023 $ 3.7 $210,000 150,000 2024 $ 5.5 $300,000 180,000 2025 $ 8 $420,000 210,000

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
Schedule of segment reporting	Schedule of segment reporting September 30, 2023 December 31, 2022 Assets: Financial Services $ 844 $ 8,577 Healthcare 17,923,340 12,692,531 Real Estate 589,054 592,557 Others 5,489 59,692 Consolidated assets $ 18,518,727 $ 13,353,357 Three Months Ended September 30, 2023 2022 Revenues: Financial Services $ 32,264 $ 219,872 Healthcare 3,405,860 3,103,409 Consolidated revenues $ 3,438,124 $ 3,323,281 Cost of Sales: Financial Services $ 5,604 $ 39,963 Healthcare 551,424 1,094,794 Consolidated cost of sales $ 557,028 $ 1,134,757 Income (Loss) from operations from subsidiaries Financial Services $ (3,407 ) $ 3,839 Healthcare 2,610,188 1,825,594 Real Estate (278 ) (11,906 ) Income from operations from subsidiaries $ 2,606,503 $ 1,817,527 Loss from operations from Cardiff Lexington $ (336,517 ) $ (319,812 ) Total income from operations $ 2,269,986 $ 1,497,715 Income (Loss) before taxes Financial Services $ (3,705 ) $ 2,177 Healthcare 2,521,820 518,437 Real Estate (278 ) (11,906 ) Corporate, administration and other non-operating expenses (536,317 ) (773,482 ) Consolidated income (loss) before taxes $ 1,981,520 $ (264,774 ) Nine Months Ended September 30, 2023 2022 Revenues: Financial Services $ 304,967 $ 1,156,729 Healthcare 9,476,764 8,154,934 Consolidated revenues $ 9,781,731 $ 9,311,663 Cost of Sales: Financial Services $ 53,730 $ 365,185 Healthcare 2,589,407 2,982,418 Consolidated cost of sales $ 2,643,137 $ 3,347,603 Income (Loss) from operations from subsidiaries Financial Services $ (90,663 ) $ (86,281 ) Healthcare 5,994,978 4,609,996 Real Estate (2,118 ) (14,419 ) Income from operations from subsidiaries $ 5,902,197 $ 4,509,296 Loss from operations from Cardiff Lexington $ (1,212,479 ) $ (1,188,088 ) Total income from operations $ 4,689,718 $ 3,321,208 Income (Loss) before taxes Financial Services $ (93,005 ) $ (88,853 ) Healthcare 4,717,363 310,671 Real Estate (2,118 ) (14,419 ) Corporate, administration and other non-operating expenses (1,840,632 ) (2,096,453 ) Consolidated income (loss) before taxes $ 2,781,608 $ (1,889,054 )

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Estimated useful lives)	9 Months Ended
	Sep. 30, 2023
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful live	5 - 7 years
Medical Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful live	10 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, useful live	10 years or lease term, if shorter

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Accounting Policies [Abstract]
Allowances for doubtful account	$ 270,000		$ 270,000		$ 0
Net accounts receivable	11,844,738		11,844,738		6,604,780
Goodwill impairment amount			0	$ 0
Advertising and marketing expense	71,636	$ 93,905	243,315	$ 317,899
Uncertain tax positions	$ 0		$ 0		$ 0

RESTATEMENT OF PREVIOUSLY ISS_3

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details - Financical Statements) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total assets	$ 18,518,727		$ 18,518,727		$ 13,353,357
Total Liabilities	12,102,942		12,102,942		10,198,163
Total shareholders' equity	975,351	$ 1,792,785	975,351	$ 1,792,785	$ (1,469,808)	$ 732,361
Revenue	3,438,124	3,323,281	9,781,731	9,311,663
Cost of sales	557,028	1,134,757	2,643,137	3,347,603
Gross margin	2,881,096	2,188,524	7,138,594	5,964,060
Operating expense	611,110	690,809	2,448,876	2,642,852
Income from operations	2,269,986	1,497,715	4,689,718	3,321,208
Other income (expense), net	(288,466)	(2,126,384)	(1,908,110)	(5,538,615)
Net loss before discontinued operations	1,981,520	(628,669)	2,781,608	(2,217,407)
Loss from discontinued operations	0	363,895
Net loss	$ 1,981,520	$ (264,774)	$ 2,781,608	$ (1,889,054)
Basic loss per share, discontinued operations	$ 0	$ 0	$ 0	$ 0
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total assets		$ 15,958,345		$ 15,958,345
Total Liabilities		9,540,557		9,540,557
Mezzanine equity		0		0
Total shareholders' equity		6,417,788		6,417,788
Revenue		3,360,743		9,432,481
Cost of sales		1,155,280		3,406,214
Gross margin		2,205,463		6,026,267
Operating expense		706,193		2,700,950
Income from operations		1,499,270		3,325,317
Other income (expense), net		(2,126,384)		(4,467,089)
Net loss before discontinued operations		(627,114)		(1,141,772)
Loss from discontinued operations		362,340		328,718
Net loss		$ (264,774)		$ (813,054)
Basic loss per share, continued operations		$ 0		$ 0
Basic loss per share, discontinued operations		$ 0		$ 0
Weighted average shares outstanding - basic, continued operations		208,829,344		189,084,892
Weighted average shares outstanding - basic, discontinued operations		208,829,344		189,084,892
Revision of Prior Period, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total assets		$ 3,275,000		$ 3,275,000
Total Liabilities		3,275,000		3,275,000
Mezzanine equity		3,125,002		3,125,002
Total shareholders' equity		(3,125,002)		(3,125,002)
Revenue		(37,462)		(120,818)
Cost of sales		(20,523)		(58,611)
Gross margin		(16,939)		(62,207)
Operating expense		(15,384)		(58,098)
Income from operations		(1,555)		(4,109)
Other income (expense), net		0		(1,071,526)
Net loss before discontinued operations		(1,555)		(1,075,635)
Loss from discontinued operations		1,555		(365)
Net loss		0		(1,076,000)
As Restated [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total assets		19,233,345		19,233,345
Total Liabilities		12,815,557		12,815,557
Mezzanine equity		3,125,002		3,125,002
Total shareholders' equity		3,292,786		3,292,786
Revenue		3,323,281		9,311,663
Cost of sales		1,134,757		3,347,603
Gross margin		2,188,524		5,964,060
Operating expense		690,809		2,642,852
Income from operations		1,497,715		3,321,208
Other income (expense), net		(2,126,384)		(5,538,615)
Net loss before discontinued operations		(628,669)		(2,217,407)
Loss from discontinued operations		363,895		328,353
Net loss		$ (264,774)		$ (1,889,054)
Basic loss per share, continued operations		$ 0		$ (0.01)
Basic loss per share, discontinued operations		$ 0		$ 0
Weighted average shares outstanding - basic, continued operations		208,829,344		189,084,892
Weighted average shares outstanding - basic, discontinued operations		208,829,344		189,084,892

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accounts payable	$ 797,768	$ 342,330
Accrued credit cards	29,316	45,722
Accrued expense – previously factored liability	1,466,371	776,414
Accrued income taxes, and other taxes	5,346	6,732
Accrued professional fees	70,122	573,040
Accrued advertising	69,656	69,656
Accrued payroll	77,103	14,292
Accrue expense - other	0	363
Accrued expense - dividend payable	0	210,046
Total	$ 2,515,682	$ 2,038,595

ACCOUNTS PAYABLE AND ACCRUED _4

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details Narrative) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued taxes, penalties and interest	$ 5,346	$ 6,732

PLANT AND EQUIPMENT, NET (Detai

PLANT AND EQUIPMENT, NET (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Medical equipment	$ 96,532	$ 96,532
Computer Equipment	9,189	9,189
Furniture, fixtures and equipment	30,841	35,974
Leasehold Improvement	15,950	15,950
Total	152,512	157,645
Less: accumulated depreciation	(108,439)	(102,206)
Property and equipment, net	$ 44,073	$ 55,439

PLANT AND EQUIPMENT, NET (Det_2

PLANT AND EQUIPMENT, NET (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 3,365	$ 10,814	$ 11,365	$ 32,442
Cost of sales		$ 5,031		$ 15,093

LAND (Details Narrative)

LAND (Details Narrative) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Real Estate [Abstract]
Land value	$ 540,000	$ 540,000

LINES OF CREDIT (Details Narrat

LINES OF CREDIT (Details Narrative) - USD ($)		9 Months Ended	12 Months Ended
	Sep. 29, 2023	Sep. 30, 2023	Dec. 31, 2022
Lines Of Credit
Revolving line of credit		$ 92,500	$ 92,500
Interest rate		11.95%	10.95%
Borrowings on line of credit		$ 8,622	$ 0
Advance amount	$ 4,500,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Due to related party	$ 797,768	$ 342,330
Manager Of Platinum Tax [Member]
Related Party Transaction [Line Items]
Due to related party	159,662	37,024
Previous Owners Of Edge View [Member]
Related Party Transaction [Line Items]
Due from related party	4,979	4,979
Chairman [Member]
Related Party Transaction [Line Items]
Short-Term Debt	$ 123,442	$ 123,192

NOTES AND LOANS PAYABLE (Detail

NOTES AND LOANS PAYABLE (Details - Notes Payable) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Notes and loans payable	$ 169,268	$ 155,598
Less current portion	(24,600)	(15,809)
Long-term portion	$ 144,668	$ 139,789

NOTES AND LOANS PAYABLE (Deta_2

NOTES AND LOANS PAYABLE (Details - Long term debt maturity)	Sep. 30, 2023 USD ($)
Debt Disclosure [Abstract]
2024	$ 24,600
2025	4,989
2026	4,989
2027	4,989
2028	4,989
Thereafter	124,712
Total	$ 169,268

NOTES AND LOANS PAYABLE (Deta_3

NOTES AND LOANS PAYABLE (Details Narrative) - USD ($)		9 Months Ended
	Jun. 02, 2020	Sep. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Notes payable outstanding		$ 169,268	$ 155,598
Accrued interest		5,723
Loans And Notes Payable [Member]
Debt Instrument [Line Items]
Notes payable outstanding		10,989	10,989
Accrued interest		7,215	6,229
S B A Loan [Member]
Debt Instrument [Line Items]
Accrued interest		0	5,723
Proceeds from loans	$ 150,000
Interest rate	3.75%
Loan payable		$ 149,655	$ 144,609

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details - Convertible notes) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Discounts on convertible notes payable	$ (66,674)	$ (46,798)
Total convertible debt less debt discount	3,952,581	3,515,752
Current portion	3,952,581	3,515,752
Long-term portion	0	0
Convertible Notes Payables [Member]
Debt Instrument [Line Items]
Convertible notes payable	$ 4,019,255	$ 3,562,550

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details- Convertible debt instruments) - USD ($)	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Principal Balance	$ 4,019,255	$ 3,562,550
New Loans	544,165
Principal Conversions	$ (87,460)
Shares Issued Upon Conversion	274,682,378
Accrued Interest on Convertible Debt	$ 710,613	338,316
Interest Expense On Convertible Debt	339,761
Unamortized Debt Discount	$ 66,674	46,798
Convertible Note 71 [Member]
Debt Instrument [Line Items]
Debt issuance date	Oct. 28, 2016
Debt Maturity date	Oct. 28, 2017
Principal Balance	$ 0	10,000
New Loans	0
Principal Conversions	$ (10,000)
Shares Issued Upon Conversion	23,405,455
Accrued Interest on Convertible Debt	$ 0	2,263
Interest Expense On Convertible Debt	0
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
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 21,648	14,157
Interest Expense On Convertible Debt	7,491
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	$ 55,000	55,000
New Loans	0
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 78,103	69,876
Interest Expense On Convertible Debt	8,227
Unamortized Debt Discount	$ 0
Convertible Note 101 [Member]
Debt Instrument [Line Items]
Debt issuance date	Feb. 10, 2023
Debt Maturity date	Feb. 10, 2024
Principal Balance	$ 50,000	0
New Loans	50,000
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 4,767	0
Interest Expense On Convertible Debt	4,767
Unamortized Debt Discount	$ 0
Convertible Note 102 [Member]
Debt Instrument [Line Items]
Debt issuance date	Mar. 30, 2023
Debt Maturity date	Mar. 30, 2024
Principal Balance	$ 25,000	0
New Loans	25,000
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 1,890	0
Interest Expense On Convertible Debt	1,890
Unamortized Debt Discount	$ 0
Convertible Note 103 [Member]
Debt Instrument [Line Items]
Debt issuance date	Aug. 11, 2023
Debt Maturity date	Aug. 11, 2024
Principal Balance	$ 25,000	0
New Loans	25,000
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 514	0
Interest Expense On Convertible Debt	514
Unamortized Debt Discount	$ 0
Convertible Note 292 [Member]
Debt Instrument [Line Items]
Debt issuance date	Nov. 08, 2019
Debt Maturity date	Nov. 08, 2020
Principal Balance	$ 36,604	36,604
New Loans	0
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 26,731	20,160
Interest Expense On Convertible Debt	6,571
Unamortized Debt Discount	$ 0
Convertible Note 31 [Member]
Debt Instrument [Line Items]
Debt issuance date	Aug. 28, 2019
Debt Maturity date	Aug. 28, 2020
Principal Balance	$ 0	0
New Loans	0
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 8,385	8,385
Interest Expense On Convertible Debt	0
Unamortized Debt Discount	$ 0
Convertible Note 371 [Member]
Debt Instrument [Line Items]
Debt issuance date	Sep. 03, 2020
Debt Maturity date	Jun. 30, 2021
Principal Balance	$ 113,667	113,667
New Loans	0
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 59,059	28,756
Interest Expense On Convertible Debt	15,303
Unamortized Debt Discount	$ 0
Convertible Note 372 [Member]
Debt Instrument [Line Items]
Debt issuance date	Nov. 02, 2020
Debt Maturity date	Aug. 31, 2021
Principal Balance	$ 113,167	113,167
New Loans	0
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 57,746	27,510
Interest Expense On Convertible Debt	15,236
Unamortized Debt Discount	$ 0
Convertible Note 373 [Member]
Debt Instrument [Line Items]
Debt issuance date	Dec. 29, 2020
Debt Maturity date	Sep. 30, 2021
Principal Balance	$ 113,166	113,166
New Loans	0
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 56,710	26,474
Interest Expense On Convertible Debt	15,236
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	$ 18,540	96,000
New Loans	0
Principal Conversions	$ (77,460)
Shares Issued Upon Conversion	221,276,923
Accrued Interest on Convertible Debt	$ 35,181	27,939
Interest Expense On Convertible Debt	7,242
Unamortized Debt Discount	$ 0
Convertible Note 39 [Member]
Debt Instrument [Line Items]
Debt issuance date	Apr. 26, 2021
Debt Maturity date	Apr. 26, 2022
Principal Balance	$ 168,866	168,866
New Loans	0
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 67,470	39,684
Interest Expense On Convertible Debt	27,787
Unamortized Debt Discount	$ 0
Convertible Note 401 [Member]
Debt Instrument [Line Items]
Debt issuance date	Sep. 22, 2022
Debt Maturity date	Sep. 22, 2023
Principal Balance	$ 2,600,000	2,600,000
New Loans	0
Principal Conversions	$ 0
Shares Issued Upon Conversion	30,000,000
Accrued Interest on Convertible Debt	$ 255,499	71,233
Interest Expense On Convertible Debt	194,466
Unamortized Debt Discount	$ 0
Convertible Note 402 [Member]
Debt Instrument [Line Items]
Debt issuance date	Nov. 04, 2022
Debt Maturity date	Nov. 04, 2023
Principal Balance	$ 68,666	68,666
New Loans	0
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 6,208	1,072
Interest Expense On Convertible Debt	5,136
Unamortized Debt Discount	$ 4,327
Convertible Note 403 [Member]
Debt Instrument [Line Items]
Debt issuance date	Nov. 28, 2022
Debt Maturity date	Nov. 28, 2023
Principal Balance	$ 68,667	68,667
New Loans	0
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 5,756	620
Interest Expense On Convertible Debt	5,136
Unamortized Debt Discount	$ 4,327
Convertible Note 404 [Member]
Debt Instrument [Line Items]
Debt issuance date	Dec. 21, 2022
Debt Maturity date	Dec. 21, 2023
Principal Balance	$ 68,667	68,667
New Loans	0
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 5,323	187
Interest Expense On Convertible Debt	5,136
Unamortized Debt Discount	$ 4,327
Convertible Note 405 [Member]
Debt Instrument [Line Items]
Debt issuance date	Jan. 24, 2023
Debt Maturity date	Jan. 24, 2024
Principal Balance	$ 90,166	0
New Loans	90,166
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 6,151	0
Interest Expense On Convertible Debt	6,151
Unamortized Debt Discount	$ 5,965
Convertible Note 406 [Member]
Debt Instrument [Line Items]
Debt issuance date	Mar. 21, 2023
Debt Maturity date	Mar. 21, 2024
Principal Balance	$ 139,166	0
New Loans	139,166
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 7,359	0
Interest Expense On Convertible Debt	7,359
Unamortized Debt Discount	$ 9,242
Convertible Note 407 [Member]
Debt Instrument [Line Items]
Debt issuance date	Jun. 05, 2023
Debt Maturity date	Jun. 05, 2024
Principal Balance	$ 139,166	0
New Loans	139,166
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 4,461	0
Interest Expense On Convertible Debt	4,461
Unamortized Debt Discount	$ 24,913
Convertible Note 408 [Member]
Debt Instrument [Line Items]
Debt issuance date	Jun. 13, 2023
Debt Maturity date	Jun. 13, 2024
Principal Balance	$ 21,167	0
New Loans	21,167
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 632	0
Interest Expense On Convertible Debt	632
Unamortized Debt Discount	$ 3,624
Convertible Note 409 [Member]
Debt Instrument [Line Items]
Debt issuance date	Jul. 19, 2023
Debt Maturity date	Jul. 19, 2024
Principal Balance	$ 35,500	0
New Loans	35,500
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 710	0
Interest Expense On Convertible Debt	710
Unamortized Debt Discount	$ 7,100
Convertible Note 4010 [Member]
Debt Instrument [Line Items]
Debt issuance date	Jul. 24, 2023
Debt Maturity date	Jul. 24, 2024
Principal Balance	$ 14,000	0
New Loans	14,000
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 261	0
Interest Expense On Convertible Debt	261
Unamortized Debt Discount	$ 2,849
Convertible Note 41 [Member]
Debt Instrument [Line Items]
Debt issuance date	Aug. 25, 2023
Debt Maturity date	Aug. 25, 2024
Principal Balance	$ 5,000	0
New Loans	5,000
Principal Conversions	$ 0
Shares Issued Upon Conversion	0
Accrued Interest on Convertible Debt	$ 49	$ 0
Interest Expense On Convertible Debt	49
Unamortized Debt Discount	$ 0

CONVERTIBLE NOTES PAYABLE (De_3

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)					3 Months Ended		9 Months Ended
	Jul. 24, 2023	Jul. 19, 2023	Jun. 05, 2023	Sep. 22, 2022	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Jun. 13, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Convertible debt outstanding					$ 3,952,581		$ 3,952,581			$ 3,515,752
Proceeds from convertible debt							544,165
Repayments of convertible debt							0	$ 5,908
Debt discount					66,674		66,674			$ 46,798
Amortization of debt discount					$ 46,048	$ 92,868	94,664	249,120
Convertible Note 40 [Member]
Short-Term Debt [Line Items]
Principal amount	$ 14,000	$ 35,500	$ 136,667						$ 21,167
Original issue discount and fee	$ 3,500	$ 8,875	$ 39,167						$ 5,167
Interest rate	10%	10%	10%
Security Exchange And Purchase Agreement [Member]
Short-Term Debt [Line Items]
Debt converted, new debt issued				$ 2,600,000
Debt converted, original debt amount				4,791,099
Gain on debt consolidation				1,397,271
Security Exchange And Purchase Agreement [Member] | Principal Amount [Member]
Short-Term Debt [Line Items]
Debt converted, original debt amount				3,840,448
Security Exchange And Purchase Agreement [Member] | Accrued Interest [Member]
Short-Term Debt [Line Items]
Debt converted, original debt amount				$ 950,651
Security Exchange And Purchase Agreement [Member] | Series X Senior Convertible Preferred Stock [Member]
Short-Term Debt [Line Items]
Debt converted, shares issued				375,000
Debt converted, shares issued value				$ 1,500,000
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Debt converted, amount converted							87,460	0
Debt converted, interest converted							12,073
Debt converted, cost to convert							$ 3,000
Debt converted, shares issued							274,682,378
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Proceeds from convertible debt							$ 421,375	729,083
Repayments of convertible debt								$ 5,908

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)					3 Months Ended	9 Months Ended
	Jul. 24, 2023	May 25, 2023	Sep. 12, 2022	Sep. 07, 2022	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Common Stock [Member]
Class of Stock [Line Items]
Stock issued for conversion of debt, shares							35,000,000
Stock issued for conversion of debt, value							$ 35,000
Convertible Notes Payable [Member]
Class of Stock [Line Items]
Stock issued for conversion of debt, shares						274,682,378
Red Rock Settlement [Member]
Class of Stock [Line Items]
Stock issued for conversion of debt, shares							666,666,666
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized						2
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized						3,000,000		3,000,000
Issuance of shares		3,150
Issuance of shares value		$ 25,000
Series B preferred stock issued for cancellation of Series D preferred stock					37,500
Series B preferred stock issued for cancellation of Series H preferred stock					37,500
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized						500		500
Series E Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized						1,000,000		1,000,000
Issuance of shares	5,000
Issuance of shares value	$ 5,000
Series F-1 Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized						50,000		50,000
Series I Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized						15,000,000		15,000,000
Series J Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized						2,000,000		2,000,000
Issuance of shares				818,750
Issuance of shares value				$ 3,275,000
Series L Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized						400,000		400,000
Series N Senior Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized						3,000,000
Dividends payment						$ 662,557
Series R Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized						5,000		5,000
Series X Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized						5,000,000		5,000,000
Dividends payment						$ 152,875
Issuance of shares			375,000
Issuance of shares value			$ 1,500,000
Mezzanine equity			$ 1,500,000
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Series D Preferred stock cancelled					37,500
Series H Preferred stock cancelled					37,500

WARRANTS (Details)

WARRANTS (Details) - Warrant [Member]	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants outstanding, Beginning balance | shares	235,557,856
Weighted average exercise price, Beginning balance | $ / shares	$ 0.015
Number of warrants, Granted | shares	0
Weighted average exercise price, Granted | $ / shares	$ 0
Number of warrants, Exercised | shares	0
Weighted average exercise price, Exercised | $ / shares	$ 0
Number of warrants, Forfeited | shares	(25,000)
Weighted average exercise price, Forfeited | $ / shares	$ 0
Number of warrants outstanding, Ending balance | shares	235,532,856
Weighted average exercise price, Ending balance | $ / shares	$ 0.015
Number of warrants, Exercisable | shares	235,532,856
Weighted average exercise price, Exercisable | $ / shares	$ 0.015

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Gain (Loss) from discontinued operations
Revenue AHI subsidiary	$ 3,438,124	$ 3,323,281	$ 9,781,731	$ 9,311,663
Cost of sales AHI subsidiary	(557,028)	(1,134,757)	(2,643,137)	(3,347,603)
Selling, general and administrative expenses AHI subsidiary	(607,745)	(685,026)	(2,437,511)	(2,625,503)
Gain from discontinued operations	0	363,895
Discontinued Operations [Member]
Gain (Loss) from discontinued operations
Revenue AHI subsidiary	0	37,462	0	102,818
Cost of sales AHI subsidiary	0	(20,523)	0	(58,611)
Selling, general and administrative expenses AHI subsidiary	0	(15,384)	0	(58,098)
Interest expense of Red Rock Investor Note	0	(39,100)	0	(39,100)
Gain no change in estimate of AHI subsidiary			0	(4,474)
Gain from disposal of Red Rock subsidiary	0	33,622
Gain on settlement of debt on Red Rock	0	367,818		385,818
Gain from discontinued operations	$ 0	$ 363,895	$ 0	$ 328,353

DISCONTINUED OPERATIONS (Deta_2

DISCONTINUED OPERATIONS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Oct. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Net liabilities of discontinued operations		$ 0		$ 0		$ 0
Gain from discontinued operations		0	$ 363,895
Gain from discontinued operations		$ 0	$ 363,895	$ 0	$ 328,353
AHI [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Loss on disposal of AHI	$ 217,769
Series F Preferred Stock [Member] | Buy Back Agreement [Member] | AHI [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock returned	175,045

GOODWILL AND IDENTIFIABLE INT_3

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET (Details)	9 Months Ended
	Sep. 30, 2023 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Goodwill, Beginning balance	$ 5,666,608
Accumulated impairment	0
Goodwill, Ending balance	5,666,608
Health Care [Member]
Defined Benefit Plan Disclosure [Line Items]
Goodwill, Beginning balance	5,666,608
Accumulated impairment	0
Goodwill, Ending balance	$ 5,666,608

GOODWILL AND IDENTIFIABLE INT_4

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Goodwill And Identifiable Intangible Assets Net
Goodwill impairment	$ 0	$ 0

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details - Operating leases)	Sep. 30, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2024	$ 135,776
2025	64,147
Total	$ 199,923

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details - Financial performance)	Sep. 30, 2023 USD ($) shares
Year End 2021 [Member]
Effect of Fourth Quarter Events [Line Items]
Minimum Annual Nova EBITDA	$ 2,000,000
Cash Annual Bonus	$ 120,000
Year End 2021 [Member] | Series J Preferred Stock [Member]
Effect of Fourth Quarter Events [Line Items]
Stock to be issued for performance goals | shares	120,000
Year End 2022 [Member]
Effect of Fourth Quarter Events [Line Items]
Minimum Annual Nova EBITDA	$ 2,400,000
Cash Annual Bonus	$ 150,000
Year End 2022 [Member] | Series J Preferred Stock [Member]
Effect of Fourth Quarter Events [Line Items]
Stock to be issued for performance goals | shares	135,000
Year End 2023 [Member]
Effect of Fourth Quarter Events [Line Items]
Minimum Annual Nova EBITDA	$ 3,700,000
Cash Annual Bonus	$ 210,000
Year End 2023 [Member] | Series J Preferred Stock [Member]
Effect of Fourth Quarter Events [Line Items]
Stock to be issued for performance goals | shares	150,000
Year End 2024 [Member]
Effect of Fourth Quarter Events [Line Items]
Minimum Annual Nova EBITDA	$ 5,500,000
Cash Annual Bonus	$ 300,000
Year End 2024 [Member] | Series J Preferred Stock [Member]
Effect of Fourth Quarter Events [Line Items]
Stock to be issued for performance goals | shares	180,000
Year End 2025 [Member]
Effect of Fourth Quarter Events [Line Items]
Minimum Annual Nova EBITDA	$ 8,000,000
Cash Annual Bonus	$ 420,000
Year End 2025 [Member] | Series J Preferred Stock [Member]
Effect of Fourth Quarter Events [Line Items]
Stock to be issued for performance goals | shares	210,000

COMMITMENTS AND CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	May 31, 2021	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	May 15, 2021
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Operating Leases		$ 76,466	$ 60,878	$ 210,696	$ 231,028
Accrued compensation							$ 156,000
First Doctor [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Salaries	$ 372,000
Second Doctor [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Salaries	450,000
Third Doctor [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Salaries	$ 372,000
Chief Executive Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Accrued compensation		2,115,500		2,115,500		$ 1,870,500
Board of Directors Chairman [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Accrued compensation		2,132,000		2,132,000		1,863,000
Chief Financial Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Accrued compensation		$ 17,057		$ 17,057		$ 17,057

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Segment Reporting Information [Line Items]
Net Assets	$ 18,518,727		$ 18,518,727		$ 13,353,357
Total revenue	3,438,124	$ 3,323,281	9,781,731	$ 9,311,663
Cost of Revenue	557,028	1,134,757	2,643,137	3,347,603
Income (Loss) from operations from subsidiaries	2,269,986	1,497,715	4,689,718	3,321,208
Income (Loss) before taxes	1,981,520	(264,774)	2,781,608	(1,889,054)
Financial Services [Member]
Segment Reporting Information [Line Items]
Net Assets	844		844		8,577
Total revenue	32,264	219,872	304,967	1,156,729
Cost of Revenue	5,604	39,963	53,730	365,185
Income (Loss) from operations from subsidiaries	(3,407)	3,839	(90,663)	(86,281)
Income (Loss) before taxes	(3,705)	2,177	(93,005)	(88,853)
Healthcare Segment [Member]
Segment Reporting Information [Line Items]
Net Assets	17,923,340		17,923,340		12,692,531
Total revenue	3,405,860	3,103,409	9,476,764	8,154,934
Cost of Revenue	551,424	1,094,794	2,589,407	2,982,418
Income (Loss) from operations from subsidiaries	2,610,188	1,825,594	5,994,978	4,609,996
Income (Loss) before taxes	2,521,820	518,437	4,717,363	310,671
Real Estates [Member]
Segment Reporting Information [Line Items]
Net Assets	589,054		589,054		592,557
Income (Loss) from operations from subsidiaries	(278)	(11,906)	(2,118)	(14,419)
Income (Loss) before taxes	(278)	(11,906)	(2,118)	(14,419)
Others [Member]
Segment Reporting Information [Line Items]
Net Assets	5,489		5,489		$ 59,692
Subsidiary [Member]
Segment Reporting Information [Line Items]
Income (Loss) from operations from subsidiaries	2,606,503	1,817,527	5,902,197	4,509,296
Cardiff Lexington [Member]
Segment Reporting Information [Line Items]
Income (Loss) from operations from subsidiaries	(336,517)	(319,812)	(1,212,479)	(1,188,088)
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Income (Loss) before taxes	$ (536,317)	$ (773,482)	$ (1,840,632)	$ (2,096,453)