Cardiff Lexington (CDIX) 10-Q 14 Aug 24 2024 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2024	Aug. 13, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
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		14,076,376

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Current assets
Cash	$ 3,196,795	$ 866,943
Accounts receivable-net	14,818,277	13,305,254
Prepaid and other current assets	5,000	5,000
Total current assets	18,020,072	14,177,197
Property and equipment, net	27,929	34,661
Land	540,000	540,000
Goodwill	5,666,608	5,666,608
Right of use - assets	348,702	289,062
Due from related party	4,979	4,979
Other assets	50,730	33,304
Total assets	24,659,020	20,745,811
Current liabilities
Accounts payable and accrued expense	1,679,731	2,047,131
Accrued expenses - related parties	4,353,056	4,733,057
Accrued interest	103,345	620,963
Right of use - liabilities	173,985	157,669
Due to director and officer	0	120,997
Notes payable – current portion	550,900	15,977
Line of credit	6,675,746	2,120,100
Convertible notes payable, net of debt discounts of $0 and $24,820, respectively	110,000	3,807,030
Net liabilities of discontinued operations	237,643	237,643
Total current liabilities	13,884,406	13,860,567
Notes payable	142,391	144,666
Operating lease liability – long term	169,811	119,056
Total liabilities	14,196,608	14,124,289
Mezzanine equity
Total Mezzanine Equity	4,625,000	5,890,104
Stockholders' equity
Common Stock; 300,000,000 shares authorized, $0.001 par value; 13,626,376 and 25,121 shares issued and outstanding at June 30, 2024 and December 31, 2023, respectively	13,626	25
Additional paid-in capital	19,522,200	(7,581,212)
Accumulated deficit	(69,619,474)	(68,684,115)
Total stockholders’ equity	5,837,412	731,418
Total liabilities, mezzanine equity and stockholders’ equity	24,659,020	20,745,811
Redeemable Series N Senior Convertible Preferred Stock [Member]
Mezzanine equity
Preferred stock value	3,125,000	3,891,439
Redeemable Series R Senior Convertible Preferred Stock [Member]
Mezzanine equity
Preferred stock value	0	307,980
Redeemable Series X Senior Convertible Preferred Stock [Member]
Mezzanine equity
Preferred stock value	1,500,000	1,690,685
Series B Preferred Stock [Member]
Stockholders' equity
Preferred stock value	3,920,716	8,557,912
Series C Preferred Stock [Member]
Stockholders' equity
Preferred stock value	240	492
Series E Preferred Stock [Member]
Stockholders' equity
Preferred stock value	301,500	623,000
Series F-1 Preferred Stock [Member]
Stockholders' equity
Preferred stock value	103,000	143,008
Series I Preferred Stock [Member]
Stockholders' equity
Preferred stock value	46,562,000	59,540,000
Series J Preferred Stock [Member]
Stockholders' equity
Preferred stock value	0	6,854,336
Series L Preferred Stock [Member]
Stockholders' equity
Preferred stock value	1,277,972	1,277,972
Series Y Senior Convertible Preferred Stock [Member]
Stockholders' equity
Preferred stock value	$ 3,755,632	$ 0

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Debt discount	$ 0	$ 24,820
Common stock, shares authorized	300,000,000	300,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	13,626,376	25,121
Common stock, shares outstanding	13,626,376	25,121
Redeemable Series N Senior Convertible Preferred Stock [Member]
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, stated value	$ 4	$ 4
Preferred stock, shares issued	868,056	868,056
Preferred stock, shares outstanding	868,056	868,056
Redeemable Series R Senior Convertible Preferred Stock [Member]
Preferred stock, shares authorized	5,000	5,000
Preferred stock, stated value	$ 1,200	$ 1,200
Preferred stock, shares issued	0	165
Preferred stock, shares outstanding	0	165
Redeemable Series X Senior Convertible 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	980,179	2,139,478
Preferred stock, shares outstanding	980,179	2,139,478
Series C Preferred Stock [Member]
Preferred stock, shares authorized	500	500
Preferred stock, stated value	$ 4	$ 4
Preferred stock, shares issued	60	123
Preferred stock, shares outstanding	60	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	75,375	155,750
Preferred stock, shares outstanding	75,375	155,750
Series F-1 Preferred Stock [Member]
Preferred stock, shares authorized	50,000	50,000
Preferred stock, stated value	$ 4	$ 4
Preferred stock, shares issued	25,750	35,752
Preferred stock, shares outstanding	25,750	35,752
Series I Preferred Stock [Member]
Preferred stock, shares authorized	15,000,000	15,000,000
Preferred stock, stated value	$ 4	$ 4
Preferred stock, shares issued	11,640,500	14,885,000
Preferred stock, shares outstanding	11,640,500	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	0	1,713,584
Preferred stock, shares outstanding	0	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 Y Senior Convertible Preferred Stock [Member]
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, stated value	$ 4	$ 4
Preferred stock, shares issued	938,908	0
Preferred stock, shares outstanding	938,908	0
Convertible Notes Payable [Member]
Debt discount	$ 0	$ 24,820

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
REVENUE	$ 2,330,964	$ 3,364,506	$ 4,992,930	$ 6,070,905
COST OF SALES	793,010	1,081,689	1,741,164	2,037,984
GROSS PROFIT	1,537,954	2,282,817	3,251,766	4,032,921
OPERATING EXPENSES
Depreciation expense	3,366	3,365	6,731	8,000
Share based compensation	0	0	300,225	0
Selling, general and administrative	1,736,933	530,013	2,928,163	1,517,933
Total operating expenses	1,740,299	533,378	3,235,119	1,525,933
(LOSS) INCOME FROM CONTINUING OPERATIONS	(202,345)	1,749,439	16,647	2,506,988
OTHER INCOME (EXPENSE)
Other income	2,047	0	2,047	204
Gain on debt refinance and forgiveness	78,834	0	78,834	390
Penalties and fees	(330)	(15,000)	(1,330)	(32,000)
Interest expense	(41,347)	(843,918)	(417,616)	(1,537,579)
Amortization of debt discounts	(11,306)	(30,633)	(24,821)	(48,616)
Total other income (expense)	27,898	(889,551)	(362,886)	(1,617,601)
NET (LOSS) INCOME BEFORE DISCONTINUED OPERATIONS	(174,447)	859,888	(346,239)	889,387
LOSS FROM DISCONTINUED OPERATIONS	0	(43,810)	(111,312)	(89,300)
NET (LOSS) INCOME FOR THE PERIOD	(174,447)	816,078	(457,551)	800,087
PREFERRED STOCK DIVIDENDS	(326,174)	(125,744)	(477,808)	(454,419)
NET (LOSS) INCOME ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (500,621)	$ 690,334	$ (935,359)	$ 345,668
BASIC (LOSS) INCOME PER SHARE
CONTINUING OPERATIONS	$ (0.04)	$ 55.66	$ (0.11)	$ 28.75
DISCONTINUED OPERATIONS	0	(3.53)	(0.01)	(7.43)
DILUTED (LOSS) INCOME PER SHARE
CONTINUING OPERATIONS	(0.04)	3.59	(0.11)	1.45
DISCONTINUED OPERATIONS	$ 0	$ (3.53)	$ (0.01)	$ (7.43)
WEIGHTED AVERAGE SHARES OUTSTANDING – BASIC	12,792,767	12,403	8,305,493	12,024
WEIGHTED AVERAGE SHARES OUTSTANDING – DILUTED	12,792,767	192,477	8,305,493	237,814

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIENCY) (UNAUDITED) - USD ($)	Preferred Stock Series AI [Member]	Preferred Stock Series AIY [Member]	Preferred Stock Series BEF1J And L [Member]	Preferred Stock Series C [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance, December 31, 2023 (Restated) at Dec. 31, 2022	$ 59,540,000		$ 17,403,628	$ 492	$ 12	$ (10,004,808)	$ (68,684,115)	$ (1,744,791)
Beginning balance, shares at Dec. 31, 2022	14,885,001		4,350,907	123	12,053
Conversion of convertible notes payable					$ 2	190,236		190,238
Conversion of convertible notes payable, shares					1,583
Preferred stock Dividends							(344,947)	(344,947)
Issuance of preferred stock series B			$ 12,600			12,400		25,000
Issuance of preferred stock series B, shares			3,150
Net income							800,087	800,087
Ending balance, value at Jun. 30, 2023	$ 59,540,000		$ 17,416,228	$ 492	$ 14	(9,802,172)	(68,228,975)	(1,074,413)
Ending balance, shares at Jun. 30, 2023	14,885,001		4,354,057	123	13,636
Balance, December 31, 2023 (Restated) at Dec. 31, 2022	$ 59,540,000		$ 17,403,628	$ 492	$ 12	(10,004,808)	(68,684,115)	(1,744,791)
Beginning balance, shares at Dec. 31, 2022	14,885,001		4,350,907	123	12,053
Ending balance, value at Dec. 31, 2023		$ 59,540,000	$ 17,456,228	$ 492	$ 25	(7,581,212)	(68,684,115)	731,418
Ending balance, shares at Dec. 31, 2023		14,885,002	4,364,057	123	25,121
Conversion of convertible notes payable					$ 1	1,679		1,680
Conversion of convertible notes payable, shares					1,222
Conversion of series B preferred stock			$ (4,637,196)		$ 2,318	4,634,878
Conversion of series B preferred stock, shares			(1,159,299)		2,318,598
Conversion of series C preferred stock				$ (244)	$ 610	(366)
Conversion of series C preferred stock, shares				(61)	610,000
Conversion of series E preferred stock			$ (321,500)		$ 161	321,339
Conversion of series E preferred stock, shares			(80,375)		160,750
Conversion of series F-1 preferred stock			$ (40,008)		$ 20	39,988
Conversion of series F-1 preferred stock, shares			(10,002)		20,004
Conversion of series I preferred stock		$ (13,508,000)			$ 6,754	13,501,246
Conversion of series I preferred stock, shares		(3,377,000)			6,754,000
Conversion of series J preferred stock			$ (6,854,336)		$ 3,427	6,850,909
Conversion of series J preferred stock, shares			(1,713,584)		3,427,168
Issuance of series I preferred stock to officers		$ 530,000				63,600		593,600
Issuance of series I preferred stock to officers, shares		132,500
Issuance of series Y preferred stock		$ 3,755,632						3,755,632
Issuance of series Y preferred stock, shares		938,908
Cancellation of series C preferred stock				$ (8)		8
Cancellation of series C preferred stock, shares				(2)
Common stock issued for services					$ 8	11,617		11,625
Common stock issued for services, shares					7,500
Common stock issued to board members					$ 30	194,970		195,000
Common stock issued to board members, shares					30,000
Common stock issued in Red Rock settlement					$ 37	111,275		111,312
Common stock issued in Red Rock settlement, shares					37,104
Preferred stock Dividends					$ 235	1,372,269	(477,808)	(894,696)
Net income							(457,551)	(457,551)
Preferred stock Dividends, shares					234,909
Ending balance, value at Jun. 30, 2024		$ 50,317,632	$ 5,603,188	$ 240	$ 13,626	$ 19,522,200	$ (69,619,474)	$ 5,837,412
Ending balance, shares at Jun. 30, 2024		12,579,410	1,400,797	60	13,626,376

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss) income from continuing operations	$ (457,551)	$ 800,087
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	6,731	8,000
Amortization of debt discount	24,820	48,616
Bad debt	1,242,017	270,000
Conversion and note issuance cost	1,000	7,000
Share issuance for compensations to directors and officers	788,600	0
Share issuance for service rendered	11,625	25,000
Fair value settled upon conversion	0	123,566
Gain on settlement or forgiveness of debt	(78,834)	(390)
(Increase) decrease in:
Accounts receivable	(2,755,040)	(2,859,607)
Right of use - assets	(59,640)	64,993
Prepaids and other current assets	(17,425)	0
Increase (decrease) in:
Accounts payable and accrued expense	(367,400)	738,353
Accrued officers compensation	(380,001)	334,000
Accrued interest	(6,700)	248,137
Right of use - liabilities	67,071	(68,221)
Net cash used in operating activities	(1,980,727)	(260,466)
Net cash provided by (used in) Discontinued Operations – Operating	111,312	(38,809)
FINANCING ACTIVITIES
Payments to director	(120,997)	355,500
Repayment of SBA loans	(2,352)	0
Payment of convertible notes	(100,079)	0
Proceeds from line of credit	4,522,695	35,131
Payment of line of credit	0	(30,161)
Payment of dividends on preferred stock	(100,000)
Net cash provided by financing activities	4,199,267	360,470
Net cash provided by Discontinued Operations – Financing	0	128,109
NET INCREASE IN CASH AND CASH EQUIVALENTS	2,329,852	189,304
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	866,943	219,085
CASH AND CASH EQUIVALENTS, END OF PERIOD	3,196,795	408,389
SUPPLEMENTARY DISCLOSURE OF CASH FLOW INFORMATION
Cash paid during the year for Interest	122,279	2,044
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued upon conversion of notes payable	1,680	66,673
Common stock issued upon conversion of preferred stock	13,290	0
Series Y preferred stock issued in exchange of convertible notes payable	3,755,632	0
Promissory note payable issued in settlement agreement	535,000	0
Right of use assets acquired	$ 186,638	$ 0

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (174,447)	$ 816,078	$ (457,551)	$ 800,087

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Jun. 30, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2024
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: · 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 sold on November 10, 2023; and · Nova Ortho and Spine, LLC (“Nova”), which was acquired on May 31, 2021. Principles of Consolidation The consolidated financial statements include the accounts of Cardiff and its wholly owned subsidiaries, Edge View, Platinum Tax and Nova (collectively, the “Company”). Subsidiaries shown as discontinued operations include Platinum Tax. All significant intercompany accounts and transactions are eliminated in consolidation. Subsidiaries discontinued are shown as discontinued operations. Reverse Stock Split On January 9, 2024, the Company effected a 1-for-75,000 reverse split All share and per share data throughout these consolidated financial statements have been retroactively adjusted to reflect the reverse stock split. The total number of authorized shares of common stock did not change. As a result of the reverse stock split, an amount equal to the decreased value of the common stock was reclassified from “common stock” to “additional paid-in capital.” 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 In the normal course of business, the Company is in the lien based medical industry providing orthopedic healthcare servicing an uninsured market insulated by a letter of protection which insulates the Company and insures payment in full from insurance settlements. A letter of protection is a legally binding contract between the patient (i.e., the Company’s customer), the patient’s law firm and the Company, as a medical provider. It serves as a critical legal agreement between an experienced personal injury attorney and the Company, as a medical provider, allowing an injured victim to receive vital medical treatment needed after an accident without paying exorbitant out-of-pocket medical expenses prior to settlement. For medical professionals, letters of protection provide guaranteed payment out of settlement proceeds for services rendered as the provider does not have to attempt collection from an uninsured or underinsured injured patient. The medical provider knows that payment will come directly from the law firm out of the settlement. This legally binding contract offers crucial protection when someone is hurt due to another party’s negligence but lacks sufficient health insurance or faces denial of claim payments from insurance companies. Medical bills may not be paid for six months to two or more years until case resolution. Providers must be willing to wait for payment. Some complex cases settle in increments over several years instead of one lump payment at the end. A letter of protection enables injured clients to obtain essential care, avoid collections, restore their credit, and focus wholly on recovery. Attorneys utilize letters of protection to construct stronger injury claims, while medical professionals gain guaranteed payment out of settlement proceeds even if treatment is lengthy or ongoing. In a personal injury case, the at-fault party is responsible for paying the medical bills of the injured person. However, insurance companies will often refuse to pay these medical expenses until liability has been determined. This can leave an injured person unable to get the medical treatment needed, especially if they do not have health insurance. A letter of protection allows an accident victim to receive medical care while the personal injury case is being resolved. An attorney sends a letter of protection to the Company, as a medical provider, on behalf of the client patient. This letter states that the attorney is responsible for paying the client’s medical bills when the case is fully developed and settles. The medical professional agrees to provide treatment to the injured person and refrain from attempting to collect payment as it is developing and until the case is resolved. Once the personal injury case is finalized with the insurance company, the attorney pays the outstanding medical bills from the settlement. The letter of protection is fulfilled. If no settlement is reached with the defendant’s insurance company and the plaintiff (the patient) loses the case at trial, or the case is abandoned, then the Company will not be able to collect on its letter of protection and its receivable will not be collected. In the case of a partial settlement or award at trial, the Company might only be able to collect a portion of its receivable. The Company has a 99% collection rate based on net settlements recorded to its accounts receivable and revenue. The Company’s accounts receivable balance each reporting period does not include accounts receivables that were factored (sold). Further, accounts receivable and revenue are recorded at what the Company anticipates will ultimately be collected, which historically is 99% of the net recognized upon billing to its patients of gross amounts for services. In the past, for those receivables that were factored, the Company was advanced 46% of the accounts receivable balance and recorded 54% to finance charge. The Company last factored its accounts receivable in the first quarter of fiscal 2023. Collection rates are estimated considering the Company’s 48-month historical collections with primary emphasis to the most current prior 12-month trailing payment and collection percentage rates. The Company acquired Nova in May 2021. Nova was founded in January 2019. As of December 31, 2023, the Company based its 48-month historical collections analysis on a look back period from December 31, 2023 to 48 months, part of which was a period of time Cardiff did not yet own Nova. The method the Company uses to measure expected credit losses is the loss rate method, and in addition the Company qualitatively evaluates on an ongoing basis various factors, which include market conditions in which the Company operates, and the status of claims being settled. The Company has established billing rates, which are not the same as actual amounts recovered. These rates generally do not reflect what is ultimately paid by the customer, insurance carriers, law firms and other payors, which is typically received eighteen to twenty-four months later, and are not reported in the consolidated financial statements at those established billing rates. The Company’s customers, its patients, typically pay 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 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. Collection of that revenue typically occurs eighteen to twenty-four months later and after the patient claim develops and settles. Historical collection rates are estimated using the most current prior 12-month historical payment and collection percentages. The Company may incur instances whereby patient claims are not settled. However, these instances are very rare. For example, if a patient dies during the claim’s development period and there is no estate to bequeath, the claim may not be settled. Settlements that are less than what was billed to the patient are covered in the Company’s 99% collectability rate. 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. 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 recognized an allowance for credit losses in the amount of $ 165,052 122,190 14,818,277 13,305,254 The Company recognizes credit losses when such losses are expected. These credit losses include those amounts the Company determines will not be collectible when billed. Historically, the Company has conducted an annual assessment of its collectability rate of its patients accounts receivables, and then recorded a provision for changes to this collectability rate as a provision. The Company calculates a forward-looking collectability rate which it then applies to its gross billings. The amount recorded in accounts receivables approximates the amount expected to actually be collected. The allowance for credit losses represents any adjustments deemed necessary to the collectability rate based upon an annual review of both actual collections, as well as any changes in industry billing and collection, and/or legal practices. During the three and six months ended June 30, 2024, the Company recognized $ 1,242,017 270,000 The following table shows the allowance for credit losses activity: Schedule of allowance for credit losses activity Beginning Balance at December 31, 2023 $ (122,190 ) Current period provision (1,242,017 ) Write-off charged against the allowance 1,199,155 Balance at June 30, 2024 $ (165,052 ) 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 assets 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 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. Goodwill is tested first for impairment based on qualitative factors on an annual basis or in between if an event occurs or circumstances change that indicate the fair value may be below its carrying amount, otherwise known as a ‘triggering event’. An assessment is made of these qualitative factors as such to determine whether it is more likely than not the fair value is less than the carry amount, including goodwill. The annual evaluation for impairment of indefinite-lived intangibles and, if then needed after the first step, Goodwill, 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 six months ended June 30, 2024 and 2023, 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”, all long-lived assets such as plant and equipment and construction in progress held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is evaluated by a comparison of the carrying amount of assets to estimated cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amounts of the assets exceed the fair value of the assets. Revenue Recognition The Company’s primary source of revenue is its healthcare subsidiary, which records revenues from providing licensed and/or certified orthopedic procedures. Revenue is recognized at a point in time in accordance with ASC 606. The Company’s healthcare subsidiary does not have contract liabilities or deferred revenue as there are no amounts prepaid for services. The Company applies the following five-step ASC 606 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 obligations · Recognition of revenue when performance obligations are satisfied. The Company 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 a performance obligation and assesses whether each promised service is distinct. 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 the Company’s patients are satisfied; generally, at the time of patient care. 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 by the customer, insurance carriers and other payors, and therefore are not reported in the consolidated financial statements at that rate. The Company is typically paid amounts based on established charges per procedure with guidance from the annually updated CPT guidelines that designates relative value units 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. Historically, these cases were 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 were 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% of collections from total gross billed. Accordingly, the Company recognized net healthcare service revenue as 49% of gross billed amounts. Historical collection rates are estimated using the most current prior 12-month historical payment and collection percentages. The Company satisfies its performance obligations as services are performed and then billed to the patient. Payment in most cases is made by an attorney for such services to the Company’s patients, which are due upon final settlement of patients claims. During the claims process, legal counsel warranties such claims through the letter of protection, which is sent to the Company, as a medical provider, on behalf of the client patient. This letter states that the attorney is responsible for paying the client’s medical bills when the case is fully developed and settles. The medical professional agrees to provide treatment to the injured person and refrain from attempting to collect payment as it is developing and until the case is resolved. Once the personal injury case is finalized with the insurance company, the attorney pays the outstanding medical bills from the settlement. Historically through April 2023, the Company’s healthcare subsidiary has had contractual medical receivable sales and purchase agreements with third party factors which result in approximately 54% 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 on a quarterly interval, and the reductions from accounts receivable that were factored were recorded in finance charges as other expenses on the consolidated statement of operations. As a result of eighteen to twenty-four month collection timeframe, the Company has an accrued liability resulting from the collections of receivables sold to the third party factors which fluctuates as collections are made and remitted to those third party factors. These accounts receivables sold to these third party factors are not included in the Company’s financial statements accounts receivable balance once sold and therefore are not part of the assessment of accounts receivable collectability. Advertising Costs Advertising costs are expensed as incurred. Advertising costs are included as a component of cost of sales in the consolidated statements of operations and changes in stockholders’ equity. The Company recognized advertising and marketing expense of $ 96,899 133,326 171,950 171,679 Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value in the consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair value. The fair value hierarchy distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs), and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: Level 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, series R convertible preferred stock, and series X senior convertible preferred stock subject to possible redemption in accordance with ASC 480, “Distinguishing Liabilities from Equity”. Conditionally redeemable preferred shares are classified as temporary equity within the Company’s consolidated balance sheet. 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 Financial Accounting Standards Board (“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 the consolidated statements of operations. Income Taxes Income taxes are determined in accordance with ASC Topic 740, “Income Taxes”. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. 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 June 30, 2024 and 2023, the Company did no Income (Loss) per Share FASB ASC Subtopic 260, “Earnings Per Share,” provides for the calculation of “Basic” and “Diluted” earnings per share. Basic earnings per common share is computed by dividing income available to common stockholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing income available to common stockholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if the potentially dilutive securities had been issued. Potentially dilutive securities include outstanding stock options, warrants, and debts convertible into common stock. The dilutive effect of stock options and warrants are reflected in diluted earnings per common share by application of the treasury stock method. Under the treasury stock method, an increase in the fair market value of the Company’s common stock can result in a greater dilutive effect from potentially dilutive securities. The diluted effect of debt convertibles is reflected utilizing the if converted method. Going Concern The accompanying consolidated financial statements have been prepared using the going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business. The Company had sustained recurring operating losses since its inception and has an accumulated deficit of $ 69,619,474 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 is in continuous discussions with 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, if overall Company expenses increase, the Company may need to implement 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. Recently Issued Accounting Standards The FASB issued Accounting Standards Update (“ASU”) 2023-07, “Segment Reporting: Improvements to Reportable Segment Disclosures” (“Topic 280”) in November 2023. The amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. Topic 280 improves “reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses.” In addition, the amendments enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit or loss, provide new segment disclosure requirements for entities with a single reportable segment, and contain other disclosure requirements. The purpose of the amendments is to enable “investors to better understand an entity’s overall performance” and assess “potential future cash flows.” Management is evaluating the impact of ASU 2023-07 on the consolidated financial statements and does not expect there to be any changes or impact to the financial statements. Recently Adopted Accounting Standards The FASB issued ASU 2020-06, “Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 81540).” The ASU simplifies the accounting for certain financial instruments with characteristics of liabilities and equity. The amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within that period. The FASB also specified that an entity must adopt the guidance as of the beginning of its annual fiscal year and is not permitted to adopt the guidance in an interim period, other than the first interim period of their fiscal year. ASU 2020-06 reduces the number of accounting models for convertible debt and convertible preferred stock instruments and makes certain disclosure amendments to improve the information provided to users. There were no material impacts on the consolidated financial statements at adoption.

RESTATEMENT OF FINANCIAL STATEM

RESTATEMENT OF FINANCIAL STATEMENTS	6 Months Ended
	Jun. 30, 2024
Accounting Changes and Error Corrections [Abstract]
RESTATEMENT OF FINANCIAL STATEMENTS	2. RESTATEMENT OF FINANCIAL STATEMENTS During the preparation of the financial statements for the year ended December 31, 2023, the Company identified and corrected its classification and accounting treatment for its series R convertible preferred stock and the related dividend accrual. Pursuant to ASC 250, Accounting changes and error corrections Materiality During the preparation of the financial statements for three and six months ended June 30, 2024, the Company identified and corrected its classification for all its outstanding common stock amount per par value of $ 0.001 1-for-75,000 reverse split 1,804,774 On November 10, 2023, the Company sold Platinum Tax, which was a full-service tax resolution firm located in Los Angeles, California. The Company presented in prior periods operating loss as loss from discontinued operations of $43,810 and $89,300 on the consolidated statement of operations for the three and six months ended June 30, 2023, respectively. The impact of the error corrections also reflected a $55.66 increase of basic earnings per share, and a $3.59 increase of diluted earnings per share on the consolidated statement of operations for the three months ended June 30, 2023. For the six months ended June 30, 2023, the impact of the error correction reflected a $28.75 increase of basic earnings per share, and an increase of $1.45 of diluted earnings per share. The following tables summarize the impact of the corrections on the Company’s condensed consolidated balance sheet as of June 30, 2023, the condensed consolidated statement of operations for the three and six months ended June 30, 2023, and the condensed consolidated statement of cash flows for the six months ended June 30, 2023: Balance sheet Schedule of of of restated financial information Impact of correction of error June 30, 2023 (Unaudited) As previously reported Adjustments As restated Total assets $ 16,053,519 $ (2,818 ) $ 16,050,700 Total liabilities 11,672,952 (243,242 ) 11,429,710 Mezzanine equity 5,297,605 291,345 5,588,949 Total stockholders' equity $ (917,038 ) $ (291,345 ) $ (1,208,383 ) Statement of operations Impact of correction of error Three months ended June 30, 2023 (Unaudited) As previously reported Adjustments As restated Revenue $ 3,482,810 $ (118,304 ) $ 3,364,506 Cost of sales 1,102,986 (21,297 ) 1,081,689 Gross profit 2,379,824 (97,007 ) 2,282,817 Operating expense 673,654 (140,276 ) 533,378 Income from operations $ 1,706,170 $ 43,269 $ 1,749,439 Other income (expense), net (890,092 ) (541 ) (889,551 ) Net income before discontinued operations 816,078 43,810 859,888 Loss from discontinued operations – (43,810 ) (43,810 ) Net income for the period $ 816,078 $ – $ 816,078 Preferred stock dividends $ (125,744 ) $ 0.00 $ (125,744 ) Net income attributable to common shareholders $ 690,334 $ 0.00 $ 690,334 Basic earnings per share for continuing operations $ 0.00 $ 55.66 $ 55.66 Diluted earnings per share for continuing operations $ 0.00 $ 3.59 $ 3.59 Impact of correction of error Six months ended June 30, 2023 (Unaudited) As previously reported Adjustments As restated Revenue $ 6,343,608 $ (272,703 ) $ 6,070,905 Cost of sales 2,086,109 (48,125 ) 2,037,984 Gross profit 4,257,499 (224,578 ) 4,032,921 Operating expense 1,837,768 (311,835 ) 1,525,933 Income from operations $ 2,419,731 $ 87,257 $ 2,506,988 Other income (expense), net (1,619,644 ) 2,043 (1,617,601 ) Net income before discontinued operations 800,087 89,300 889,387 Loss from discontinued operations – (89,300 ) (89,300 ) Net income for the period $ 800,087 $ – $ 800,087 Preferred stock dividends $ (462,555 ) $ (8,136 ) $ (454,419 ) Net income attributable to common shareholders $ 337,532 $ 8,136 $ 345,668 Basic earnings per share for continuing operations $ 0.00 $ 28.75 $ 28.75 Diluted earnings per share for continuing operations $ 0.00 $ 1.45 $ 1.45 Statement of Cash Flows Impact of correction of error Six months ended June 30, 2023 (Unaudited) As previously reported Adjustments As restated Net cash used in operating activities of continuing operations $ (304,173 ) $ 43,707 $ (260,466 ) Net cash provided by financing activities of continuing operations $ 488,580 $ (128,110 ) $ 360,470

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	6 Months Ended
	Jun. 30, 2024
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	3. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Schedule of accounts payable and accrued expenses June 30, 2024 December 31, 2023 Accounts payable $ 543,866 $ 720,774 Accrued credit cards 15,613 26,645 Accrued liability for collections of previously factored receivables 990,824 1,247,772 Accrued income and property taxes 5,346 5,346 Accrued professional fees 82,418 29,122 Accrued board fees 15,000 – Accrued public company fees 9,100 – Accrued payroll 17,564 17,472 Total $ 1,679,731 $ 2,047,131 The Company is delinquent paying certain property taxes. As of June 30, 2024 and December 31, 2023, the balance for these property taxes was $ 1,649

PLANT AND EQUIPMENT, NET

PLANT AND EQUIPMENT, NET	6 Months Ended
	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
PLANT AND EQUIPMENT, NET	4. PLANT AND EQUIPMENT, NET Property and equipment as of June 30, 2024 and December 31, 2023 is as follows: Schedule of property and equipment June 30, 2024 December 31, 2023 Medical equipment $ 96,532 $ 96,532 Computer Equipment 9,189 9,189 Furniture, fixtures and equipment 15,079 15,079 Leasehold Improvement 15,950 15,950 Total 136,750 136,750 Less: accumulated depreciation (108,821 ) (102,089 ) Property and equipment, net $ 27,929 $ 34,661 For the three months ended June 30, 2024 and 2023, depreciation expense was $ 3,366 3,365 6,731 8,000

LAND

LAND	6 Months Ended
	Jun. 30, 2024
Real Estate [Abstract]
LAND	5. LAND As of June 30, 2024 and December 31, 2023, the Company had 27 acres of land of approximately $ 540,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	6. RELATED PARTY TRANSACTIONS In connection with the acquisition of Edge View on July 16, 2014, the Company assumed amounts due to previous owners who are current managers of 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 June 30, 2024 and December 31, 2023, the Company owed the Chairman $ 0 120,997 120,997 See also Note 8. Convertible Notes Payable See also Note 13. Commitments and Contingencies

NOTES AND LOANS PAYABLE

NOTES AND LOANS PAYABLE	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
NOTES AND LOANS PAYABLE	7. NOTES AND LOANS PAYABLE Notes payable at June 30, 2024 and December 31, 2023 are summarized as follows: Schedule of notes payable June 30, 2024 December 31, 2023 Notes and loans payable $ 7,369,037 $ 2,280,743 Less current portion (7,226,646 ) (2,136,077 ) Long-term portion $ 142,391 $ 144,666 Long-term debt matures as follows: Schedule of maturities of long-term debt Amount 2024 (remainder of year) $ 7,226,646 2025 4,910 2026 4,910 2027 4,910 2028 4,910 Thereafter 122,751 Total $ 7,369,037 Promissory Note – Settlement Agreement On June 11, 2024, the Company entered into a settlement agreement and release of claims with the holder of 165 Convertible Notes Payable 535,000 The note does not bear interest and requires fixed payments as follows: (i) if the Company raises at least $5 million but less than $6 million in its planned underwritten public offering (the “Offering”), then it must pay $250,000 on the closing date of the Offering, with payments of $125,000, $125,000 and $35,000 to follow on the 90 th th th th th nd 78,834 Borrower’s Accounting for Debt Modifications. Loans and Notes Payable – Unrelated Party On March 12, 2009, the Company issued a debenture in the principal amount of $20,000. The debenture bore interest at 12% per year and matured on September 12, 2009. The balance of the debenture was $ 10,989 8,205 7,547 Small Business Administration (“SBA”) Loans On June 2, 2020, the Company obtained an SBA loan in the principal amount of $ 150,000 3.75 147,301 0 149,655 956 Line of Credit On September 29, 2023, the Company and Nova entered into a two-year revolving purchase and security agreement with DML HC Series, LLC (“DML”) to sell, with recourse, Nova’s accounts receivables for a revolving financing up to a maximum advance amount of $ 4.5 8,000,000 2.25 10,000 11,000,000 6,675,746 2,120,100 September 29, 2025

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	8. CONVERTIBLE NOTES PAYABLE As of June 30, 2024 and December 31, 2023, the Company had convertible debt outstanding net of amortized debt discount of $ 110,000 3,807,030 100,080 22,279 100,000 Notes and Loans Payable 535,000 938,908 Capital Stock During the six months ended June 30, 2023, the Company received net proceeds of $ 355,500 0 24,820 11,306 30,633 24,821 48,616 During the six months ended June 30, 2024, the Company converted $ 680 1,000 1,222 1,679 58,800 5,873 2,000 1,582 123,566 Convertible notes as of June 30, 2024 and December 31, 2023 are summarized as follows: Schedule of convertible notes June 30, 2024 December 31, 2023 Convertible notes payable $ 110,000 $ 3,831,850 Discounts on convertible notes payable – (24,820 ) Total convertible debt less debt discount 110,000 3,807,030 Current portion 110,000 3,807,030 Long-term portion $ – $ – The following is a schedule of convertible notes payable as of and for the six months ended June 30, 2024. Schedule of convertible notes payable Note # Issuance Maturity Principal Balance 12/31/23 Settlements and/or Principal Conversions New Loans or (Cash Paydown) Shares Issued Upon Conversion or Exchange Principal Balance 06/30/24 Accrued Interest on Convertible Debt at 12/31/23 Interest On Convertible Debt For the Period Ended 06/30/24 Accrued Interest on Convertible Debt at 06/30/24 Unamortized Debt Discount At 06/30/24 9 09/12/2016 09/12/2017 $ 50,080 – (50,080 ) 1,222 $ – $ 5,581 $ (5,581 ) – – 10 01/24/2017 01/24/2018 55,000 – – – 55,000 80,875 5,486 86,361 – 10-1 02/10/2023 02/10/2024 50,000 – (50,000 ) – – 6,658 (6,658 ) – – 10-2 03/30/2023 03/30/2024 25,000 – – – 25,000 2,836 2,181 5,017 – 10-3 08/11/2023 08/11/2024 25,000 – – – 25,000 1,469 1,870 3,339 – 29-2 11/08/2019 11/08/2020 36,604 (36,604 ) – – – 10,109 (10,109 ) – – 31 08/28/2019 08/28/2020 – – – – – 8,385 (8,385 ) – – 37-1 09/03/2020 06/30/2021 113,667 (113,667 ) – – – 64,929 (64,929 ) – – 37-2 11/02/2020 08/31/2021 113,167 (113,167 ) – – – 63,594 (63,594 ) – – 37-3 12/29/2020 09/30/2021 113,166 (113,166 ) – – – 62,558 (62,558 ) – – 40-1 09/22/2022 09/22/2024 2,600,000 (2,600,000 ) – 938,908 (1) – 252,665 (252,655 ) – – 40-2 11/04/2022 09/22/2024 68,667 (68,667 ) – – – 7,939 (7,939 ) – – 40-3 11/28/2022 09/22/2024 68,667 (68,667 ) – – – 7,506 (7,506 ) – – 40-4 12/21/2022 09/22/2024 68,667 (68,667 ) – – – 7,054 (7,054 ) – – 40-5 01/24/2023 03/21/2024 90,166 (90,166 ) – – – 8,284 (8,284 ) – – 40-6 03/21/2023 09/22/2024 139,166 (139,166 ) – – – 10,671 (10,671 ) – – 40-7 06/05/2023 06/05/2024 139,166 (139,166 ) – – – 7,826 (7,826 ) – – 40-8 06/13/2023 06/13/2024 21,167 (21,167 ) – – – 1,127 (1,127 ) – – 40-9 07/19/2023 07/19/2024 35,500 (35,500 ) – – – 1,605 (1,605 ) – – 40-10 07/24/2023 07/24/2024 14,000 (14,000 ) – – – 614 (614 ) – – 41 08/25/2023 08/25/2024 5,000 – – – 5,000 175 250 425 $ 3,831,850 $ (3,621,770 ) $ (100,080 ) 940,130 $ 110,000 $ 612,460 $ (517,318 ) $ 95,142 $ – (1) 938,908 Series Y Senior Convertible Preferred Shares issued in exchange for full value of the outstanding principal and interest on Notes 40-1, 40-2, 40-3, 40-4, 40-5, 40-6, 40-7, 40-8, 40-9 and 40-10 Note 9 On September 12, 2016, the Company issued a convertible promissory note in the principal of $80,000 for services rendered, which matured on September 12, 2017. Note 9 is currently in default and accrues at a default interest rate of 20% per annum. In May of 2024, the $ 58,846 Note 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). In May of 2024, the $ 63,513 Notes 29-2, 37-1, 37-2 and 37-3 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. 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). On June 11, 2024, the Company entered into a settlement agreement and release of claims with the holder of Notes 29-2, 37-1, 37-2 and 37-3 (see Note 7. Notes and Loans Payable 535,000 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 December 21, 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, less original issue discount and fee of $39,167 (Note 40-7). On June 13, 2023, the Company executed an eighth tranche under this note in the principal amount of $21,167, less original issue discount and fee of $5,167 (Note 40-8). On July 19, 2023, the Company executed a ninth tranche under this note in the principal amount of $35,500, less an original issue discount and fee of $8,875 (Note 40-9). On July 24, 2023, the Company executed a tenth tranche under this note in the principal amount of $14,000, less an original issue discount and fee of $3,500 (Note 40-10). On December 1, 2023, the Company executed amendment on Notes series 40 consolidated senior secured convertible promissory note to extend the expired tranche note 40-1 through 40-5’ due date to September 20, 2024. All of the Note 40 tranches mature in one year from the note issuance date and accrue interest at a rate of 10% per annum. On April 11, 2024, the Company issued 938,908 Capital Stock 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	6 Months Ended
	Jun. 30, 2024
Equity [Abstract]
CAPITAL STOCK	9. CAPITAL STOCK On May 8, 2024, the Company amended its Articles of Incorporation to increase its authorized stock. The total amended authorized shares are 350,000,000 300,000,000 0.001 50,000,000 0.001 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 1,000,000 The following is a description of the rights and preferences of each series of preferred stock. Redeemable Preferred Stock The Company recognizes the series N senior convertible preferred stock, series R convertible preferred stock and series X senior convertible preferred stock as mezzanine equity in accordance with ASC 480, “Distinguishing Liabilities from Equity”. Series N Senior Convertible Preferred Stock Ranking. Dividend Rights. 1,106,562 766,437 197,601 Liquidation Rights. Voting Rights Conversion Rights Redemption Rights Series R Convertible Preferred Stock The series R convertible preferred stock was cancelled as part of the June 2024 promissory note and settlement agreement. See also Note 7. Notes and Loans Payable Convertible Notes Payable Ranking. Dividend Rights. 0 109,980 Liquidation Rights Voting Rights pari passu pari passu Conversion Rights Participation Rights Company Redemption Rights Redemption Upon Triggering Events · the Company shall fail to deliver the shares of common stock issuable upon a conversion prior to the fifth (5 th · the Company shall fail for any reason to pay in full the amount of cash due pursuant to a Buy-In (as defined in the certificate of designation) within five (5) trading days after notice therefor is delivered; · the Company shall fail to have available a sufficient number of authorized and unreserved shares of common stock to issue to such holder upon a conversion; · unless specifically addressed elsewhere in the certificate of designation as a Triggering Event, the Company shall fail to observe or perform any other covenant, agreement or warranty contained in, or otherwise commit any breach of the Transaction Documents (as defined in the certificate of designation), and such failure or breach shall not, if subject to the possibility of a cure by the Company, have been cured within five (5) calendar days after the date on which written notice of such failure or breach shall have been delivered; · the Company shall redeem junior securities or pari passu · the Company shall be party to a Change of Control Transaction (as defined in the certificate of designation); · there shall have occurred a Bankruptcy Event (as defined in the certificate of designation); · any monetary judgment, writ or similar final process shall be entered or filed against the Company, any subsidiary or any of their respective property or other assets for more than $50,000 (provided that amounts covered by the Company’s insurance policies are not counted toward this $50,000 threshold), and such judgment, writ or similar final process shall remain unvacated, unbonded or unstayed for a period of thirty (30) trading days; · the electronic transfer by the Company of shares of common stock through the Depository Trust Company or another established clearing corporation once established subsequent to the date of the certificate of designation is no longer available or is subject to a ‘freeze” and/or “chill;” or · any “Event of Default,” as defined in the Purchase Agreement (as defined in the certificate of designation). Series X Senior Convertible Preferred Stock Ranking. Dividend Rights. 183,210 190,685 25,173 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 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 Y Senior Preferred Stock On May 15, 2024, in conjunction with the exchange of certain senior secured convertible promissory notes, 938,908 3,755,632 Convertible Notes Payable Ranking. Dividend Rights. may only pay dividends in common stock if such common stock is free-trading, freely transferable, and does not contain a legend (or be subject to stop transfer or similar instructions) restricting the resale or transferability thereof. Dividends payable in common stock shall be calculated based on a price equal to eighty percent (80%) of the VWAP during the five (5) trading days immediately prior to the applicable payment date. At June 30, 2024, the total cumulative dividends on series Y senior convertible preferred stock of $ 82,732 12,135 Liquidation Rights. Voting Rights Conversion Rights ommencing on the first anniversary of the date on which the Company’s common stock begins trading on the , each share of series Y senior convertible preferred stock, plus all accrued and unpaid dividends thereon, shall be convertible, at the option of the holder thereof, at any time and from time to time, into such number of fully paid and nonassessable shares of common stock determined by dividing the stated value ($4.00 per share), Preferred Stock Transactions During the six months ended June 30, 2024, the Company executed the following transactions: · On January 19, 2024, the Company issued 62,500 250,000 · On January 31, 2024, the Company issued 5,000 20,000 · On January 31, 2024, the Company issued 2,500 10,000 In connection with these aforementioned shares issuances on January 19, 2024 and January 31, 2024, the Company engaged a valuation specialist to perform a business valuation monte carlo simulation for the series I preferred stock resulting in those indicated fair values. · An aggregate of 1,159,299 2,318,598 · An aggregate of 61 610,000 · An aggregate of 80,375 160,750 · An aggregate of 10,002 20,004 · An aggregate of 3,377,000 6,754,000 · An aggregate of 1,713,584 3,427,168 · 2 · 165 Notes and Loans Payable · On May 15, 2024, in conjunction with the exchange of certain senior secured convertible promissory notes, 938,908 3,755,632 During the six months ended June 30, 2023, the Company executed the following transaction: · On May 25, 2023, the Company issued 3,150 25,000 Common Stock In addition to the issuance of common stock from the conversions of preferred stock noted above, during the six months ended June 30, 2024, the Company executed the following transactions: · The Company issued an aggregate of 234,909 · The Company issued 1,222 · On March 5, 2024, the Company issued 7,500 1.55 11,617 · On March 26, 2024, the Company issued an aggregate of 30,000 6.50 195,000 · In February 2024, as part of the Red Rock settlement executed in July 2022, the Company issued an aggregate of 37,104 3 111,312 During the six months ended June 30, 2023, the Company executed the following transaction: · During the six months ended June 30, 2023, the Company issued 1,583

WARRANTS

WARRANTS	6 Months Ended
	Jun. 30, 2024
Warrants
WARRANTS	10. WARRANTS The table below sets forth warrant activity during the six months ended June 30, 2024 and 2023: Schedule of warrant activity Number of Weighted Balance at January 1, 2024 3,140 $ 0.015 Granted – – Exercised – – Expired – – Balance at June 30, 2024 3,140 0.015 Warrants Exercisable at June 30, 2024 3,140 $ 0.015 Number of Weighted Balance at January 1, 2023 3,141 $ 0.015 Granted – – Exercised – – Expired (1 ) – Balance at June 30, 2023 3,140 0.015 Warrants Exercisable at June 30, 2023 3,140 $ 0.015

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	6 Months Ended
	Jun. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	11. DISCONTINUED OPERATIONS On November 10, 2023, the Company sold Platinum Tax, which was a full-service tax resolution firm located in Los Angeles, California. Through this subsidiary the Company provided fee-based tax resolution services to individuals and companies that have federal and state tax liabilities by assisting clients to settle outstanding tax debts. As part of the Asset Purchase Agreement between the Company and the purchaser, the assets that were purchased included substantially all assets, rights, interests, and licenses except for banks accounts in place prior to the sale for the purchase consideration of 15% of cash collected by the purchaser within one year following the sale date. In February 2024, as part of the Red Rock settlement executed in July 2022, the Company issued an aggregate of 37,104 3 111,312 Schedule of discontinued operations Net liabilities of discontinued operations June 30, 2024 December 31, 2023 Cash $ 342 $ 342 Accounts receivable 300 300 Accounts payable and accrued expenses 238,285 238,285 Net liabilities of discontinued operations $ (237,643 ) $ (237,643 ) Three Months Ended June 30, Gain (Loss) from discontinued operations 2024 2023 Revenue $ – $ 118,304 Cost of sales – (21,297 ) Selling, general and administrative expenses – (140,276 ) Interest expense – (541 ) Settlement loss – – Loss from discontinued operations $ – $ (43,810 ) Six Months Ended June 30, Gain (Loss) from discontinued operations 2024 2023 Revenue $ – $ 272,703 Cost of sales – (48,125 ) Selling, general and administrative expenses – (311,835 ) Interest expense – (2,043 ) Settlement loss (111,312 ) – Loss from discontinued operations $ (111,312 ) $ (89,300 )

GOODWILL AND IDENTIFIABLE INTAN

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET	6 Months Ended
	Jun. 30, 2024
Goodwill And Identifiable Intangible Assets Net
GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET	12. GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET 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 six months ended June 30, 2024 and 2023, the Company determined there to be no

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	13. 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 leases eleven medical facilities and one vehicle as operating leases as of June 30, 2024. The Company recorded operating lease expenses of $ 99,815 56,378 200,177 134,230 The Company has operating leases with future commitments as follows: Schedule of operating leases with future commitments Amount 2024 (remainder of year) $ 87,011 2025 168,158 2026 80,018 2027 8,609 Total $ 343,796 The following table summarizes supplemental information about the Company’s leases: Schedule of supplemental information about the Company’s leases Weighted-average remaining lease term 2.12 Weighted-average discount rate 4.55 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 50% was being paid in cash and 50% was being accrued through December 31, 2023. As of January 1, 2024, these are being paid in cash. The total outstanding accrued compensation as of June 30, 2024 and December 31, 2023 was $ 2,115,500 2,365,500 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 50% was being paid in cash and 50% was being accrued through April 30, 2024. As of May 1, 2024, these are being paid in cash. The total outstanding accrued compensation as of June 30, 2024 and December 31, 2023 was $ 2,220,500 2,350,500 The Company agreed to pay $ 228,000 no The Company agreed to pay $ 210,000 8,750 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 goals 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	6 Months Ended
	Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
LEGAL PROCEEDINGS	14. 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.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	15. INCOME TAXES At June 30, 2024, the Company had federal and state net operating loss carry forwards of approximately $ 24 million Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amount used for federal and state income tax purposes. The Company has a deferred tax asset that consists of net operating loss carry forwards calculated using federal and state effective tax rates. Because of the Company’s lack of past earnings history, the deferred tax asset has been fully offset by a valuation allowance.

SEGMENT REPORTING

SEGMENT REPORTING	6 Months Ended
	Jun. 30, 2024
Segment Reporting [Abstract]
SEGMENT REPORTING	16. SEGMENT REPORTING As of June 30, 2024, the Company had two 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) Healthcare (Nova) (2) Real Estate (Edge View) 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 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. 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. Management uses numerous tools and methods to evaluate and measure of its subsidiaries’ success. To help succeed, management retains the prior owners of the subsidiaries and allow them to do what they do best is run the business. Additionally, management monitors key metrics primarily revenues and net income from operations. Schedule of revenues and net income from operations Asset: June 30, 2024 December 31, 2023 Healthcare $ 20,146,098 $ 18,955,991 Real Estate 582,620 587,456 Others 3,930,302 1,202,364 Consolidated assets $ 24,659,020 $ 20,745,811 Three Months Ended June 30, 2024 2023 (Restated) Revenues: Healthcare $ 2,330,964 $ 3,364,506 Real Estate – – Consolidated revenues $ 2,330,964 $ 3,364,506 Cost of sales: Healthcare $ 793,010 $ 1,081,689 Real Estate – – Consolidated cost of sales $ 793,010 $ 1,081,689 Income from operations from subsidiaries Healthcare $ 406,756 $ 2,106,551 Real Estate (3,962 ) (1,743 ) Income from operations from subsidiaries $ 402,794 $ 2,104,808 Loss from operations from Cardiff Lexington $ (605,139 ) $ (355,369 ) Total income from operations $ (202,245 ) $ 1,749,439 Income (loss) before taxes Healthcare $ 406,756 $ 1,378,445 Real Estate (3,962 ) (1,743 ) Corporate, administration and other non-operating expenses (577,241 ) (516,814 ) Consolidated income (loss) before taxes $ (174,447 ) $ 859,888 Six Months Ended June 30, 2024 2023 (Restated) Revenues: Healthcare $ 4,992,930 $ 6,070,905 Real Estate – – Consolidated revenues $ 4,992,930 $ 6,070,905 Cost of sales: Healthcare $ 1,741,164 $ 2,037,984 Real Estate – – Consolidated cost of sales $ 1,741,164 $ 2,037,984 Income (loss) from operations from subsidiaries Healthcare $ 1,558,040 $ 3,384,790 Real Estate (4,836 ) (1,840 ) Income from operations from subsidiaries $ 1,553,204 $ 3,382,950 Loss from operations from Cardiff Lexington $ (1,536,557 ) $ (875,962 ) Total income from operations $ 16,647 $ 2,506,988 Income (loss) before taxes Healthcare $ 1,558,040 $ 2,195,542 Real Estate (4,836 ) (1,840 ) Corporate, administration and other non-operating expenses (1,899,443 ) (1,304,315 ) Consolidated income (loss) before taxes $ (346,239 ) $ 889,387

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	17. SUBSEQUENT EVENTS The Company has evaluated its operations subsequent to June 30, 2024 to the date these consolidated financial statements were available to be issued and determined the following subsequent events and transactions required disclosure in these consolidated financial statements. Subsequent to June 30, 2024, an aggregate of 38,750 shares of series B preferred stock were converted into an aggregate of 77,500 shares of common stock. Subsequent to June 30, 2024, an aggregate of 14 shares of series C preferred stock were converted into an aggregate of 140,000 shares of common stock. Subsequent to June 30, 2024, an aggregate of 16,250 shares of series F-1 preferred stock were converted into an aggregate of 32,500 shares of common stock. Subsequent to June 30, 2024, an aggregate of 100,000 shares of series I preferred stock were converted into an aggregate of 200,000 shares of common stock.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2024
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: · 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 sold on November 10, 2023; and · Nova Ortho and Spine, LLC (“Nova”), which was acquired on May 31, 2021.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of Cardiff and its wholly owned subsidiaries, Edge View, Platinum Tax and Nova (collectively, the “Company”). Subsidiaries shown as discontinued operations include Platinum Tax. All significant intercompany accounts and transactions are eliminated in consolidation. Subsidiaries discontinued are shown as discontinued operations.
Reverse Stock Split	Reverse Stock Split On January 9, 2024, the Company effected a 1-for-75,000 reverse split All share and per share data throughout these consolidated financial statements have been retroactively adjusted to reflect the reverse stock split. The total number of authorized shares of common stock did not change. As a result of the reverse stock split, an amount equal to the decreased value of the common stock was reclassified from “common stock” to “additional paid-in capital.”
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	Accounts Receivable In the normal course of business, the Company is in the lien based medical industry providing orthopedic healthcare servicing an uninsured market insulated by a letter of protection which insulates the Company and insures payment in full from insurance settlements. A letter of protection is a legally binding contract between the patient (i.e., the Company’s customer), the patient’s law firm and the Company, as a medical provider. It serves as a critical legal agreement between an experienced personal injury attorney and the Company, as a medical provider, allowing an injured victim to receive vital medical treatment needed after an accident without paying exorbitant out-of-pocket medical expenses prior to settlement. For medical professionals, letters of protection provide guaranteed payment out of settlement proceeds for services rendered as the provider does not have to attempt collection from an uninsured or underinsured injured patient. The medical provider knows that payment will come directly from the law firm out of the settlement. This legally binding contract offers crucial protection when someone is hurt due to another party’s negligence but lacks sufficient health insurance or faces denial of claim payments from insurance companies. Medical bills may not be paid for six months to two or more years until case resolution. Providers must be willing to wait for payment. Some complex cases settle in increments over several years instead of one lump payment at the end. A letter of protection enables injured clients to obtain essential care, avoid collections, restore their credit, and focus wholly on recovery. Attorneys utilize letters of protection to construct stronger injury claims, while medical professionals gain guaranteed payment out of settlement proceeds even if treatment is lengthy or ongoing. In a personal injury case, the at-fault party is responsible for paying the medical bills of the injured person. However, insurance companies will often refuse to pay these medical expenses until liability has been determined. This can leave an injured person unable to get the medical treatment needed, especially if they do not have health insurance. A letter of protection allows an accident victim to receive medical care while the personal injury case is being resolved. An attorney sends a letter of protection to the Company, as a medical provider, on behalf of the client patient. This letter states that the attorney is responsible for paying the client’s medical bills when the case is fully developed and settles. The medical professional agrees to provide treatment to the injured person and refrain from attempting to collect payment as it is developing and until the case is resolved. Once the personal injury case is finalized with the insurance company, the attorney pays the outstanding medical bills from the settlement. The letter of protection is fulfilled. If no settlement is reached with the defendant’s insurance company and the plaintiff (the patient) loses the case at trial, or the case is abandoned, then the Company will not be able to collect on its letter of protection and its receivable will not be collected. In the case of a partial settlement or award at trial, the Company might only be able to collect a portion of its receivable. The Company has a 99% collection rate based on net settlements recorded to its accounts receivable and revenue. The Company’s accounts receivable balance each reporting period does not include accounts receivables that were factored (sold). Further, accounts receivable and revenue are recorded at what the Company anticipates will ultimately be collected, which historically is 99% of the net recognized upon billing to its patients of gross amounts for services. In the past, for those receivables that were factored, the Company was advanced 46% of the accounts receivable balance and recorded 54% to finance charge. The Company last factored its accounts receivable in the first quarter of fiscal 2023. Collection rates are estimated considering the Company’s 48-month historical collections with primary emphasis to the most current prior 12-month trailing payment and collection percentage rates. The Company acquired Nova in May 2021. Nova was founded in January 2019. As of December 31, 2023, the Company based its 48-month historical collections analysis on a look back period from December 31, 2023 to 48 months, part of which was a period of time Cardiff did not yet own Nova. The method the Company uses to measure expected credit losses is the loss rate method, and in addition the Company qualitatively evaluates on an ongoing basis various factors, which include market conditions in which the Company operates, and the status of claims being settled. The Company has established billing rates, which are not the same as actual amounts recovered. These rates generally do not reflect what is ultimately paid by the customer, insurance carriers, law firms and other payors, which is typically received eighteen to twenty-four months later, and are not reported in the consolidated financial statements at those established billing rates. The Company’s customers, its patients, typically pay 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 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. Collection of that revenue typically occurs eighteen to twenty-four months later and after the patient claim develops and settles. Historical collection rates are estimated using the most current prior 12-month historical payment and collection percentages. The Company may incur instances whereby patient claims are not settled. However, these instances are very rare. For example, if a patient dies during the claim’s development period and there is no estate to bequeath, the claim may not be settled. Settlements that are less than what was billed to the patient are covered in the Company’s 99% collectability rate. 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. 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 recognized an allowance for credit losses in the amount of $ 165,052 122,190 14,818,277 13,305,254 The Company recognizes credit losses when such losses are expected. These credit losses include those amounts the Company determines will not be collectible when billed. Historically, the Company has conducted an annual assessment of its collectability rate of its patients accounts receivables, and then recorded a provision for changes to this collectability rate as a provision. The Company calculates a forward-looking collectability rate which it then applies to its gross billings. The amount recorded in accounts receivables approximates the amount expected to actually be collected. The allowance for credit losses represents any adjustments deemed necessary to the collectability rate based upon an annual review of both actual collections, as well as any changes in industry billing and collection, and/or legal practices. During the three and six months ended June 30, 2024, the Company recognized $ 1,242,017 270,000 The following table shows the allowance for credit losses activity: Schedule of allowance for credit losses activity Beginning Balance at December 31, 2023 $ (122,190 ) Current period provision (1,242,017 ) Write-off charged against the allowance 1,199,155 Balance at June 30, 2024 $ (165,052 )
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 assets 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 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. Goodwill is tested first for impairment based on qualitative factors on an annual basis or in between if an event occurs or circumstances change that indicate the fair value may be below its carrying amount, otherwise known as a ‘triggering event’. An assessment is made of these qualitative factors as such to determine whether it is more likely than not the fair value is less than the carry amount, including goodwill. The annual evaluation for impairment of indefinite-lived intangibles and, if then needed after the first step, Goodwill, 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 six months ended June 30, 2024 and 2023, 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”, all long-lived assets such as plant and equipment and construction in progress held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is evaluated by a comparison of the carrying amount of assets to estimated cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amounts of the assets exceed the fair value of the assets.
Revenue Recognition	Revenue Recognition The Company’s primary source of revenue is its healthcare subsidiary, which records revenues from providing licensed and/or certified orthopedic procedures. Revenue is recognized at a point in time in accordance with ASC 606. The Company’s healthcare subsidiary does not have contract liabilities or deferred revenue as there are no amounts prepaid for services. The Company applies the following five-step ASC 606 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 obligations · Recognition of revenue when performance obligations are satisfied. The Company 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 a performance obligation and assesses whether each promised service is distinct. 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 the Company’s patients are satisfied; generally, at the time of patient care. 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 by the customer, insurance carriers and other payors, and therefore are not reported in the consolidated financial statements at that rate. The Company is typically paid amounts based on established charges per procedure with guidance from the annually updated CPT guidelines that designates relative value units 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. Historically, these cases were 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 were 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% of collections from total gross billed. Accordingly, the Company recognized net healthcare service revenue as 49% of gross billed amounts. Historical collection rates are estimated using the most current prior 12-month historical payment and collection percentages. The Company satisfies its performance obligations as services are performed and then billed to the patient. Payment in most cases is made by an attorney for such services to the Company’s patients, which are due upon final settlement of patients claims. During the claims process, legal counsel warranties such claims through the letter of protection, which is sent to the Company, as a medical provider, on behalf of the client patient. This letter states that the attorney is responsible for paying the client’s medical bills when the case is fully developed and settles. The medical professional agrees to provide treatment to the injured person and refrain from attempting to collect payment as it is developing and until the case is resolved. Once the personal injury case is finalized with the insurance company, the attorney pays the outstanding medical bills from the settlement. Historically through April 2023, the Company’s healthcare subsidiary has had contractual medical receivable sales and purchase agreements with third party factors which result in approximately 54% 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 on a quarterly interval, and the reductions from accounts receivable that were factored were recorded in finance charges as other expenses on the consolidated statement of operations. As a result of eighteen to twenty-four month collection timeframe, the Company has an accrued liability resulting from the collections of receivables sold to the third party factors which fluctuates as collections are made and remitted to those third party factors. These accounts receivables sold to these third party factors are not included in the Company’s financial statements accounts receivable balance once sold and therefore are not part of the assessment of accounts receivable collectability.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred. Advertising costs are included as a component of cost of sales in the consolidated statements of operations and changes in stockholders’ equity. The Company recognized advertising and marketing expense of $ 96,899 133,326 171,950 171,679
Fair Value Measurements	Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value in the consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair value. The fair value hierarchy distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs), and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: Level 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, series R convertible preferred stock, and series X senior convertible preferred stock subject to possible redemption in accordance with ASC 480, “Distinguishing Liabilities from Equity”. Conditionally redeemable preferred shares are classified as temporary equity within the Company’s consolidated balance sheet.
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 Financial Accounting Standards Board (“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 the consolidated statements of operations.
Income Taxes	Income Taxes Income taxes are determined in accordance with ASC Topic 740, “Income Taxes”. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. 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 June 30, 2024 and 2023, the Company did no
Income (Loss) per Share	Income (Loss) per Share FASB ASC Subtopic 260, “Earnings Per Share,” provides for the calculation of “Basic” and “Diluted” earnings per share. Basic earnings per common share is computed by dividing income available to common stockholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing income available to common stockholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if the potentially dilutive securities had been issued. Potentially dilutive securities include outstanding stock options, warrants, and debts convertible into common stock. The dilutive effect of stock options and warrants are reflected in diluted earnings per common share by application of the treasury stock method. Under the treasury stock method, an increase in the fair market value of the Company’s common stock can result in a greater dilutive effect from potentially dilutive securities. The diluted effect of debt convertibles is reflected utilizing the if converted method.
Going Concern	Going Concern The accompanying consolidated financial statements have been prepared using the going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business. The Company had sustained recurring operating losses since its inception and has an accumulated deficit of $ 69,619,474 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 is in continuous discussions with 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, if overall Company expenses increase, the Company may need to implement 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.
Recently Issued Accounting Standards	Recently Issued Accounting Standards The FASB issued Accounting Standards Update (“ASU”) 2023-07, “Segment Reporting: Improvements to Reportable Segment Disclosures” (“Topic 280”) in November 2023. The amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. Topic 280 improves “reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses.” In addition, the amendments enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit or loss, provide new segment disclosure requirements for entities with a single reportable segment, and contain other disclosure requirements. The purpose of the amendments is to enable “investors to better understand an entity’s overall performance” and assess “potential future cash flows.” Management is evaluating the impact of ASU 2023-07 on the consolidated financial statements and does not expect there to be any changes or impact to the financial statements.
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards The FASB issued ASU 2020-06, “Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 81540).” The ASU simplifies the accounting for certain financial instruments with characteristics of liabilities and equity. The amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within that period. The FASB also specified that an entity must adopt the guidance as of the beginning of its annual fiscal year and is not permitted to adopt the guidance in an interim period, other than the first interim period of their fiscal year. ASU 2020-06 reduces the number of accounting models for convertible debt and convertible preferred stock instruments and makes certain disclosure amendments to improve the information provided to users. There were no material impacts on the consolidated financial statements at adoption.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Schedule of allowance for credit losses activity	Schedule of allowance for credit losses activity Beginning Balance at December 31, 2023 $ (122,190 ) Current period provision (1,242,017 ) Write-off charged against the allowance 1,199,155 Balance at June 30, 2024 $ (165,052 )
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 FINANCIAL STAT_2

RESTATEMENT OF FINANCIAL STATEMENTS (Tables)	6 Months Ended
	Jun. 30, 2024
Accounting Changes and Error Corrections [Abstract]
Schedule of of of restated financial information	Schedule of of of restated financial information Impact of correction of error June 30, 2023 (Unaudited) As previously reported Adjustments As restated Total assets $ 16,053,519 $ (2,818 ) $ 16,050,700 Total liabilities 11,672,952 (243,242 ) 11,429,710 Mezzanine equity 5,297,605 291,345 5,588,949 Total stockholders' equity $ (917,038 ) $ (291,345 ) $ (1,208,383 ) Statement of operations Impact of correction of error Three months ended June 30, 2023 (Unaudited) As previously reported Adjustments As restated Revenue $ 3,482,810 $ (118,304 ) $ 3,364,506 Cost of sales 1,102,986 (21,297 ) 1,081,689 Gross profit 2,379,824 (97,007 ) 2,282,817 Operating expense 673,654 (140,276 ) 533,378 Income from operations $ 1,706,170 $ 43,269 $ 1,749,439 Other income (expense), net (890,092 ) (541 ) (889,551 ) Net income before discontinued operations 816,078 43,810 859,888 Loss from discontinued operations – (43,810 ) (43,810 ) Net income for the period $ 816,078 $ – $ 816,078 Preferred stock dividends $ (125,744 ) $ 0.00 $ (125,744 ) Net income attributable to common shareholders $ 690,334 $ 0.00 $ 690,334 Basic earnings per share for continuing operations $ 0.00 $ 55.66 $ 55.66 Diluted earnings per share for continuing operations $ 0.00 $ 3.59 $ 3.59 Impact of correction of error Six months ended June 30, 2023 (Unaudited) As previously reported Adjustments As restated Revenue $ 6,343,608 $ (272,703 ) $ 6,070,905 Cost of sales 2,086,109 (48,125 ) 2,037,984 Gross profit 4,257,499 (224,578 ) 4,032,921 Operating expense 1,837,768 (311,835 ) 1,525,933 Income from operations $ 2,419,731 $ 87,257 $ 2,506,988 Other income (expense), net (1,619,644 ) 2,043 (1,617,601 ) Net income before discontinued operations 800,087 89,300 889,387 Loss from discontinued operations – (89,300 ) (89,300 ) Net income for the period $ 800,087 $ – $ 800,087 Preferred stock dividends $ (462,555 ) $ (8,136 ) $ (454,419 ) Net income attributable to common shareholders $ 337,532 $ 8,136 $ 345,668 Basic earnings per share for continuing operations $ 0.00 $ 28.75 $ 28.75 Diluted earnings per share for continuing operations $ 0.00 $ 1.45 $ 1.45 Statement of Cash Flows Impact of correction of error Six months ended June 30, 2023 (Unaudited) As previously reported Adjustments As restated Net cash used in operating activities of continuing operations $ (304,173 ) $ 43,707 $ (260,466 ) Net cash provided by financing activities of continuing operations $ 488,580 $ (128,110 ) $ 360,470

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	6 Months Ended
	Jun. 30, 2024
Payables and Accruals [Abstract]
Schedule of accounts payable and accrued expenses	Schedule of accounts payable and accrued expenses June 30, 2024 December 31, 2023 Accounts payable $ 543,866 $ 720,774 Accrued credit cards 15,613 26,645 Accrued liability for collections of previously factored receivables 990,824 1,247,772 Accrued income and property taxes 5,346 5,346 Accrued professional fees 82,418 29,122 Accrued board fees 15,000 – Accrued public company fees 9,100 – Accrued payroll 17,564 17,472 Total $ 1,679,731 $ 2,047,131

PLANT AND EQUIPMENT, NET (Table

PLANT AND EQUIPMENT, NET (Tables)	6 Months Ended
	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment June 30, 2024 December 31, 2023 Medical equipment $ 96,532 $ 96,532 Computer Equipment 9,189 9,189 Furniture, fixtures and equipment 15,079 15,079 Leasehold Improvement 15,950 15,950 Total 136,750 136,750 Less: accumulated depreciation (108,821 ) (102,089 ) Property and equipment, net $ 27,929 $ 34,661

NOTES AND LOANS PAYABLE (Tables

NOTES AND LOANS PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
Schedule of notes payable	Schedule of notes payable June 30, 2024 December 31, 2023 Notes and loans payable $ 7,369,037 $ 2,280,743 Less current portion (7,226,646 ) (2,136,077 ) Long-term portion $ 142,391 $ 144,666
Schedule of maturities of long-term debt	Schedule of maturities of long-term debt Amount 2024 (remainder of year) $ 7,226,646 2025 4,910 2026 4,910 2027 4,910 2028 4,910 Thereafter 122,751 Total $ 7,369,037

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
Schedule of convertible notes	Schedule of convertible notes June 30, 2024 December 31, 2023 Convertible notes payable $ 110,000 $ 3,831,850 Discounts on convertible notes payable – (24,820 ) Total convertible debt less debt discount 110,000 3,807,030 Current portion 110,000 3,807,030 Long-term portion $ – $ –
Schedule of convertible notes payable	Schedule of convertible notes payable Note # Issuance Maturity Principal Balance 12/31/23 Settlements and/or Principal Conversions New Loans or (Cash Paydown) Shares Issued Upon Conversion or Exchange Principal Balance 06/30/24 Accrued Interest on Convertible Debt at 12/31/23 Interest On Convertible Debt For the Period Ended 06/30/24 Accrued Interest on Convertible Debt at 06/30/24 Unamortized Debt Discount At 06/30/24 9 09/12/2016 09/12/2017 $ 50,080 – (50,080 ) 1,222 $ – $ 5,581 $ (5,581 ) – – 10 01/24/2017 01/24/2018 55,000 – – – 55,000 80,875 5,486 86,361 – 10-1 02/10/2023 02/10/2024 50,000 – (50,000 ) – – 6,658 (6,658 ) – – 10-2 03/30/2023 03/30/2024 25,000 – – – 25,000 2,836 2,181 5,017 – 10-3 08/11/2023 08/11/2024 25,000 – – – 25,000 1,469 1,870 3,339 – 29-2 11/08/2019 11/08/2020 36,604 (36,604 ) – – – 10,109 (10,109 ) – – 31 08/28/2019 08/28/2020 – – – – – 8,385 (8,385 ) – – 37-1 09/03/2020 06/30/2021 113,667 (113,667 ) – – – 64,929 (64,929 ) – – 37-2 11/02/2020 08/31/2021 113,167 (113,167 ) – – – 63,594 (63,594 ) – – 37-3 12/29/2020 09/30/2021 113,166 (113,166 ) – – – 62,558 (62,558 ) – – 40-1 09/22/2022 09/22/2024 2,600,000 (2,600,000 ) – 938,908 (1) – 252,665 (252,655 ) – – 40-2 11/04/2022 09/22/2024 68,667 (68,667 ) – – – 7,939 (7,939 ) – – 40-3 11/28/2022 09/22/2024 68,667 (68,667 ) – – – 7,506 (7,506 ) – – 40-4 12/21/2022 09/22/2024 68,667 (68,667 ) – – – 7,054 (7,054 ) – – 40-5 01/24/2023 03/21/2024 90,166 (90,166 ) – – – 8,284 (8,284 ) – – 40-6 03/21/2023 09/22/2024 139,166 (139,166 ) – – – 10,671 (10,671 ) – – 40-7 06/05/2023 06/05/2024 139,166 (139,166 ) – – – 7,826 (7,826 ) – – 40-8 06/13/2023 06/13/2024 21,167 (21,167 ) – – – 1,127 (1,127 ) – – 40-9 07/19/2023 07/19/2024 35,500 (35,500 ) – – – 1,605 (1,605 ) – – 40-10 07/24/2023 07/24/2024 14,000 (14,000 ) – – – 614 (614 ) – – 41 08/25/2023 08/25/2024 5,000 – – – 5,000 175 250 425 $ 3,831,850 $ (3,621,770 ) $ (100,080 ) 940,130 $ 110,000 $ 612,460 $ (517,318 ) $ 95,142 $ – (1) 938,908 Series Y Senior Convertible Preferred Shares issued in exchange for full value of the outstanding principal and interest on Notes 40-1, 40-2, 40-3, 40-4, 40-5, 40-6, 40-7, 40-8, 40-9 and 40-10

WARRANTS (Tables)

WARRANTS (Tables)	6 Months Ended
	Jun. 30, 2024
Warrants
Schedule of warrant activity	Schedule of warrant activity Number of Weighted Balance at January 1, 2024 3,140 $ 0.015 Granted – – Exercised – – Expired – – Balance at June 30, 2024 3,140 0.015 Warrants Exercisable at June 30, 2024 3,140 $ 0.015 Number of Weighted Balance at January 1, 2023 3,141 $ 0.015 Granted – – Exercised – – Expired (1 ) – Balance at June 30, 2023 3,140 0.015 Warrants Exercisable at June 30, 2023 3,140 $ 0.015

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	6 Months Ended
	Jun. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
Schedule of discontinued operations	Schedule of discontinued operations Net liabilities of discontinued operations June 30, 2024 December 31, 2023 Cash $ 342 $ 342 Accounts receivable 300 300 Accounts payable and accrued expenses 238,285 238,285 Net liabilities of discontinued operations $ (237,643 ) $ (237,643 ) Three Months Ended June 30, Gain (Loss) from discontinued operations 2024 2023 Revenue $ – $ 118,304 Cost of sales – (21,297 ) Selling, general and administrative expenses – (140,276 ) Interest expense – (541 ) Settlement loss – – Loss from discontinued operations $ – $ (43,810 ) Six Months Ended June 30, Gain (Loss) from discontinued operations 2024 2023 Revenue $ – $ 272,703 Cost of sales – (48,125 ) Selling, general and administrative expenses – (311,835 ) Interest expense – (2,043 ) Settlement loss (111,312 ) – Loss from discontinued operations $ (111,312 ) $ (89,300 )

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Schedule of operating leases with future commitments	Schedule of operating leases with future commitments Amount 2024 (remainder of year) $ 87,011 2025 168,158 2026 80,018 2027 8,609 Total $ 343,796
Schedule of supplemental information about the Company’s leases	Schedule of supplemental information about the Company’s leases Weighted-average remaining lease term 2.12 Weighted-average discount rate 4.55
Schedule of annual objectives of financial performance goals	Schedule of annual objectives of financial performance goals 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)	6 Months Ended
	Jun. 30, 2024
Segment Reporting [Abstract]
Schedule of revenues and net income from operations	Schedule of revenues and net income from operations Asset: June 30, 2024 December 31, 2023 Healthcare $ 20,146,098 $ 18,955,991 Real Estate 582,620 587,456 Others 3,930,302 1,202,364 Consolidated assets $ 24,659,020 $ 20,745,811 Three Months Ended June 30, 2024 2023 (Restated) Revenues: Healthcare $ 2,330,964 $ 3,364,506 Real Estate – – Consolidated revenues $ 2,330,964 $ 3,364,506 Cost of sales: Healthcare $ 793,010 $ 1,081,689 Real Estate – – Consolidated cost of sales $ 793,010 $ 1,081,689 Income from operations from subsidiaries Healthcare $ 406,756 $ 2,106,551 Real Estate (3,962 ) (1,743 ) Income from operations from subsidiaries $ 402,794 $ 2,104,808 Loss from operations from Cardiff Lexington $ (605,139 ) $ (355,369 ) Total income from operations $ (202,245 ) $ 1,749,439 Income (loss) before taxes Healthcare $ 406,756 $ 1,378,445 Real Estate (3,962 ) (1,743 ) Corporate, administration and other non-operating expenses (577,241 ) (516,814 ) Consolidated income (loss) before taxes $ (174,447 ) $ 859,888 Six Months Ended June 30, 2024 2023 (Restated) Revenues: Healthcare $ 4,992,930 $ 6,070,905 Real Estate – – Consolidated revenues $ 4,992,930 $ 6,070,905 Cost of sales: Healthcare $ 1,741,164 $ 2,037,984 Real Estate – – Consolidated cost of sales $ 1,741,164 $ 2,037,984 Income (loss) from operations from subsidiaries Healthcare $ 1,558,040 $ 3,384,790 Real Estate (4,836 ) (1,840 ) Income from operations from subsidiaries $ 1,553,204 $ 3,382,950 Loss from operations from Cardiff Lexington $ (1,536,557 ) $ (875,962 ) Total income from operations $ 16,647 $ 2,506,988 Income (loss) before taxes Healthcare $ 1,558,040 $ 2,195,542 Real Estate (4,836 ) (1,840 ) Corporate, administration and other non-operating expenses (1,899,443 ) (1,304,315 ) Consolidated income (loss) before taxes $ (346,239 ) $ 889,387

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Credit losses)	6 Months Ended
	Jun. 30, 2024 USD ($)
Accounting Policies [Abstract]
Accounts Receivable, Allowance for Credit Loss	$ (122,190)
Provision for Other Credit Losses	(1,242,017)
Contract with Customer, Asset, Allowance for Credit Loss, Writeoff	1,199,155
Accounts Receivable, Allowance for Credit Loss	$ (165,052)

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Estimated useful lives)	6 Months Ended
	Jun. 30, 2024
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 - 7 years
Medical Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	10 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	10 years or lease term, if shorter

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)		3 Months Ended		6 Months Ended
	Jan. 09, 2024	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Accounting Policies [Abstract]
Reverse stock split	1-for-75,000 reverse split
Additional allowance for credit losses		$ 165,052		$ 165,052		$ 122,190
Net accounts receivable		14,818,277		14,818,277		13,305,254
Accounts Receivable, Credit Loss Expense (Reversal)		1,242,017		1,242,017	$ 270,000
Goodwill impairment amount				0	0
Advertising and marketing expense		96,899	$ 133,326	171,950	$ 171,679
Uncertain tax positions		0		0		0
Accumulated deficit		$ 69,619,474		$ 69,619,474		$ 68,684,115

RESTATEMENT OF FINANCIAL STAT_3

RESTATEMENT OF FINANCIAL STATEMENTS (Details - Financical Statements) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total assets	$ 24,659,020		$ 24,659,020		$ 20,745,811
Total Liabilities	14,196,608		14,196,608		14,124,289
Total stockholders' equity	5,837,412	$ (1,074,413)	5,837,412	$ (1,074,413)	$ 731,418	$ (1,744,791)
Revenue	2,330,964	3,364,506	4,992,930	6,070,905
Cost of sales	793,010	1,081,689	1,741,164	2,037,984
Gross profit	1,537,954	2,282,817	3,251,766	4,032,921
Operating expense	1,740,299	533,378	3,235,119	1,525,933
Income from operations	(202,345)	1,749,439	16,647	2,506,988
Other income (expense), net	27,898	(889,551)	(362,886)	(1,617,601)
Net income before discontinued operations	(174,447)	859,888	(346,239)	889,387
Net income for the period	(174,447)	816,078	(457,551)	800,087
Preferred stock dividends			(894,696)	(344,947)
Net income attributable to common shareholders	$ (500,621)	690,334	(935,359)	345,668
Net Cash Provided by (Used in) Operating Activities, Continuing Operations			(1,980,727)	(260,466)
Net Cash Provided by (Used in) Financing Activities, Continuing Operations			$ 4,199,267	360,470
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total assets		16,053,519		16,053,519
Total Liabilities		11,672,952		11,672,952
Mezzanine equity		5,297,605		5,297,605
Total stockholders' equity		(917,038)		(917,038)
Revenue		3,482,810		6,343,608
Cost of sales		1,102,986		2,086,109
Gross profit		2,379,824		4,257,499
Operating expense		673,654		1,837,768
Income from operations		1,706,170		2,419,731
Other income (expense), net		(890,092)		(1,619,644)
Net income before discontinued operations		816,078		800,087
Loss from discontinued operations		0		0
Net income for the period		816,078		800,087
Preferred stock dividends		(125,744)		(462,555)
Net income attributable to common shareholders		$ 690,334		$ 337,532
Basic earnings per share for continuing operations		$ 0		$ 0
Diluted earnings per share for continuing operations		$ 0		$ 0
Net Cash Provided by (Used in) Operating Activities, Continuing Operations				$ (304,173)
Net Cash Provided by (Used in) Financing Activities, Continuing Operations				488,580
Revision of Prior Period, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total assets		$ (2,818)		(2,818)
Total Liabilities		(243,242)		(243,242)
Mezzanine equity		291,345		291,345
Total stockholders' equity		(291,345)		(291,345)
Revenue		(118,304)		(272,703)
Cost of sales		(21,297)		(48,125)
Gross profit		(97,007)		(224,578)
Operating expense		(140,276)		(311,835)
Income from operations		43,269		87,257
Other income (expense), net		(541)		2,043
Net income before discontinued operations		43,810		89,300
Loss from discontinued operations		(43,810)		(89,300)
Net income for the period		0		0
Preferred stock dividends		0		(8,136)
Net income attributable to common shareholders		$ 0		$ 8,136
Basic earnings per share for continuing operations		$ 55.66		$ 28.75
Diluted earnings per share for continuing operations		$ 3.59		$ 1.45
Net Cash Provided by (Used in) Operating Activities, Continuing Operations				$ 43,707
Net Cash Provided by (Used in) Financing Activities, Continuing Operations				(128,110)
Restated [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total assets		$ 16,050,700		16,050,700
Total Liabilities		11,429,710		11,429,710
Mezzanine equity		5,588,949		5,588,949
Total stockholders' equity		(1,208,383)		(1,208,383)
Revenue		3,364,506		6,070,905
Cost of sales		1,081,689		2,037,984
Gross profit		2,282,817		4,032,921
Operating expense		533,378		1,525,933
Income from operations		1,749,439		2,506,988
Other income (expense), net		(889,551)		(1,617,601)
Net income before discontinued operations		859,888		889,387
Loss from discontinued operations		(43,810)		(89,300)
Net income for the period		816,078		800,087
Preferred stock dividends		(125,744)		(454,419)
Net income attributable to common shareholders		$ 690,334		$ 345,668
Basic earnings per share for continuing operations		$ 55.66		$ 28.75
Diluted earnings per share for continuing operations		$ 3.59		$ 1.45

RESTATEMENT OF FINANCIAL STAT_4

RESTATEMENT OF FINANCIAL STATEMENTS (Details Narrative) - USD ($)		12 Months Ended
	Jan. 09, 2024	Dec. 31, 2023	Jun. 30, 2024
Accounting Changes and Error Corrections [Abstract]
Common stock, par value			$ 0.001
Reverse stock split	1-for-75,000 reverse split
Decrease in common stock value		$ 1,804,774
Increase in APIC		$ 1,804,774

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Accounts payable	$ 543,866	$ 720,774
Accrued credit cards	15,613	26,645
Accrued liability for collections of previously factored receivables	990,824	1,247,772
Accrued income and property taxes	5,346	5,346
Accrued professional fees	82,418	29,122
Accrued board fees	15,000	0
Accrued public company fees	9,100	0
Accrued payroll	17,564	17,472
Total	$ 1,679,731	$ 2,047,131

ACCOUNTS PAYABLE AND ACCRUED _4

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details Narrative) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Accrued taxes, penalties and interest	$ 1,649	$ 1,649

PLANT AND EQUIPMENT, NET (Detai

PLANT AND EQUIPMENT, NET (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Medical equipment	$ 96,532	$ 96,532
Computer Equipment	9,189	9,189
Furniture, fixtures and equipment	15,079	15,079
Leasehold Improvement	15,950	15,950
Total	136,750	136,750
Less: accumulated depreciation	(108,821)	(102,089)
Property and equipment, net	$ 27,929	$ 34,661

PLANT AND EQUIPMENT, NET (Det_2

PLANT AND EQUIPMENT, NET (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 3,366	$ 3,365	$ 6,731	$ 8,000

LAND (Details Narrative)

LAND (Details Narrative) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Real Estate [Abstract]
Land value	$ 540,000	$ 540,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
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 advances	0	$ 120,997
Payment made to chairman	$ 120,997

NOTES AND LOANS PAYABLE (Detail

NOTES AND LOANS PAYABLE (Details - Notes payable) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
Notes and loans payable	$ 7,369,037	$ 2,280,743
Less current portion	(7,226,646)	(2,136,077)
Long-term portion	$ 142,391	$ 144,666

NOTES AND LOANS PAYABLE (Deta_2

NOTES AND LOANS PAYABLE (Details - Long term debt matures)	Jun. 30, 2024 USD ($)
Debt Disclosure [Abstract]
2024 (remainder of year)	$ 7,226,646
2025	4,910
2026	4,910
2027	4,910
2028	4,910
Thereafter	122,751
Total	$ 7,369,037

NOTES AND LOANS PAYABLE (Deta_3

NOTES AND LOANS PAYABLE (Details Narrative) - USD ($)				3 Months Ended		6 Months Ended
	Jun. 11, 2024	Sep. 29, 2023	Jun. 02, 2020	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Apr. 24, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Promissory notes, description						(i) if the Company raises at least $5 million but less than $6 million in its planned underwritten public offering (the “Offering”), then it must pay $250,000 on the closing date of the Offering, with payments of $125,000, $125,000 and $35,000 to follow on the 90th, 180th, and 240th days following the closing of the Offering, respectively; (ii) if the Company raises at least $6 million but less than $7 million in the Offering, then it must pay $390,000 on the closing date of the Offering and $145,000 on the 90th day following the closing of the Offering; and (iii) if the Company raises at least $7 million in the Offering, then it must repay the entire principal amount on the closing date of the Offering. If the Offering is not completed by August 15, 2024, then the Company is required to pay $25,000 on such date and to continue making payments of $25,000 on each monthly anniversary thereof until the entire principal amount is repaid in full. If the Offering is completed after August 15, 2024, then the Company is required to make payments as described in the schedule above. Notwithstanding the foregoing, if the Company abandons the Offering and conducts a new public offering thereafter, then the Company is required to make a payment of $100,000 on the closing date of such other public offering, a second payment of $100,000 on the 90th day following the closing of such offering and $35,000 each month thereafter until the entire principal amount is repaid in full.
Debt extinguishment and a gain on settlement				$ 78,834	$ 0	$ 78,834	$ 390
Notes payable outstanding				7,369,037		7,369,037			$ 2,280,743
Line of credit maximum borrowing capacity	$ 11,000,000	$ 4,500,000						$ 8,000,000
Discount fee								2.25%
Claims balance on new purchases with minimum fee								$ 10,000
Line of credit outstanding balance				6,675,746		6,675,746			2,120,100
Line of credit maturity date		Sep. 29, 2025
Loans And Notes Payable [Member]
Debt Instrument [Line Items]
Notes payable outstanding				10,989		10,989			10,989
Accrued interest				8,205		8,205			7,547
SBA Loan [Member]
Debt Instrument [Line Items]
Accrued interest				0		0			956
Proceeds from loans			$ 150,000
Interest rate			3.75%
Principal balance				$ 147,301		$ 147,301			$ 149,655
Series R Preferred Stock [Member]
Debt Instrument [Line Items]
Conversion of stock, shares	165
Conversion of stock, value	$ 535,000

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details - Convertible notes) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
Convertible notes payable	$ 110,000	$ 3,831,850
Discounts on convertible notes payable	0	(24,820)
Total convertible debt less debt discount	110,000	3,807,030
Current portion	110,000	3,807,030
Long-term portion	$ 0	$ 0

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details- Convertible debt instruments) - USD ($)		6 Months Ended
		Jun. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Principal Balance		$ 110,000	$ 3,831,850
Settlements and/or Principal Conversions		(3,621,770)
New Loans or (Cash Paydown)		$ (100,080)
Shares Issued Upon Conversion or Exchange		940,130
Accrued Interest on Convertible Debt		$ 95,142	612,460
Interest Expense On Convertible Debt		(517,318)
Unamortized Debt Discount		$ 0	24,820
Convertible Note 9 [Member]
Debt Instrument [Line Items]
Debt Issuance date		Sep. 12, 2016
Debt Maturity date		Sep. 12, 2017
Principal Balance		$ 0	50,080
Settlements and/or Principal Conversions		0
New Loans or (Cash Paydown)		$ (50,080)
Shares Issued Upon Conversion or Exchange		1,222
Accrued Interest on Convertible Debt		$ 0	5,581
Interest Expense On Convertible Debt		(5,581)
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
Settlements and/or Principal Conversions		0
New Loans or (Cash Paydown)		$ 0
Shares Issued Upon Conversion or Exchange		0
Accrued Interest on Convertible Debt		$ 86,361	80,875
Interest Expense On Convertible Debt		5,486
Unamortized Debt Discount		$ 0
Convertible Note 10-1 [Member]
Debt Instrument [Line Items]
Debt Issuance date		Feb. 10, 2023
Debt Maturity date		Feb. 10, 2024
Principal Balance		$ 0	50,000
Settlements and/or Principal Conversions		0
New Loans or (Cash Paydown)		$ (50,000)
Shares Issued Upon Conversion or Exchange		0
Accrued Interest on Convertible Debt		$ 0	6,658
Interest Expense On Convertible Debt		(6,658)
Unamortized Debt Discount		$ 0
Convertible Note 10-2 [Member]
Debt Instrument [Line Items]
Debt Issuance date		Mar. 30, 2023
Debt Maturity date		Mar. 30, 2024
Principal Balance		$ 25,000	25,000
Settlements and/or Principal Conversions		0
New Loans or (Cash Paydown)		$ 0
Shares Issued Upon Conversion or Exchange		0
Accrued Interest on Convertible Debt		$ 5,017	2,836
Interest Expense On Convertible Debt		2,181
Unamortized Debt Discount		$ 0
Convertible Note 10-3 [Member]
Debt Instrument [Line Items]
Debt Issuance date		Aug. 11, 2023
Debt Maturity date		Aug. 11, 2024
Principal Balance		$ 25,000	25,000
Settlements and/or Principal Conversions		0
New Loans or (Cash Paydown)		$ 0
Shares Issued Upon Conversion or Exchange		0
Accrued Interest on Convertible Debt		$ 3,339	1,469
Interest Expense On Convertible Debt		1,870
Unamortized Debt Discount		$ 0
Convertible Note 29-2 [Member]
Debt Instrument [Line Items]
Debt Issuance date		Nov. 08, 2019
Debt Maturity date		Nov. 08, 2020
Principal Balance		$ 0	36,604
Settlements and/or Principal Conversions		(36,604)
New Loans or (Cash Paydown)		$ 0
Shares Issued Upon Conversion or Exchange		0
Accrued Interest on Convertible Debt		$ 0	10,109
Interest Expense On Convertible Debt		(10,109)
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
Settlements and/or Principal Conversions		0
New Loans or (Cash Paydown)		$ 0
Shares Issued Upon Conversion or Exchange		0
Accrued Interest on Convertible Debt		$ 0	8,385
Interest Expense On Convertible Debt		(8,385)
Unamortized Debt Discount		$ 0
Convertible Note 37-1 [Member]
Debt Instrument [Line Items]
Debt Issuance date		Sep. 03, 2020
Debt Maturity date		Jun. 30, 2021
Principal Balance		$ 0	113,667
Settlements and/or Principal Conversions		(113,667)
New Loans or (Cash Paydown)		$ 0
Shares Issued Upon Conversion or Exchange		0
Accrued Interest on Convertible Debt		$ 0	64,929
Interest Expense On Convertible Debt		(64,929)
Unamortized Debt Discount		$ 0
Convertible Note 37-2 [Member]
Debt Instrument [Line Items]
Debt Issuance date		Nov. 02, 2020
Debt Maturity date		Aug. 31, 2021
Principal Balance		$ 0	113,167
Settlements and/or Principal Conversions		(113,167)
New Loans or (Cash Paydown)		$ 0
Shares Issued Upon Conversion or Exchange		0
Accrued Interest on Convertible Debt		$ 0	63,594
Interest Expense On Convertible Debt		(63,594)
Unamortized Debt Discount		$ 0
Convertible Note 37-3 [Member]
Debt Instrument [Line Items]
Debt Issuance date		Dec. 29, 2020
Debt Maturity date		Sep. 30, 2021
Principal Balance		$ 0	113,166
Settlements and/or Principal Conversions		(113,166)
New Loans or (Cash Paydown)		$ 0
Shares Issued Upon Conversion or Exchange		0
Accrued Interest on Convertible Debt		$ 0	62,558
Interest Expense On Convertible Debt		(62,558)
Unamortized Debt Discount		$ 0
Convertible Note 40-1 [Member]
Debt Instrument [Line Items]
Debt Issuance date		Sep. 22, 2022
Debt Maturity date		Sep. 22, 2024
Principal Balance		$ 0	2,600,000
Settlements and/or Principal Conversions		(2,600,000)
New Loans or (Cash Paydown)		$ 0
Shares Issued Upon Conversion or Exchange	[1]	938,908
Accrued Interest on Convertible Debt		$ 0	252,665
Interest Expense On Convertible Debt		(252,655)
Unamortized Debt Discount		$ 0
Convertible Note 40-2 [Member]
Debt Instrument [Line Items]
Debt Issuance date		Nov. 04, 2022
Debt Maturity date		Sep. 22, 2024
Principal Balance		$ 0	68,667
Settlements and/or Principal Conversions		(68,667)
New Loans or (Cash Paydown)		$ 0
Shares Issued Upon Conversion or Exchange		0
Accrued Interest on Convertible Debt		$ 0	7,939
Interest Expense On Convertible Debt		(7,939)
Unamortized Debt Discount		$ 0
Convertible Note 40-3 [Member]
Debt Instrument [Line Items]
Debt Issuance date		Nov. 28, 2022
Debt Maturity date		Sep. 22, 2024
Principal Balance		$ 0	68,667
Settlements and/or Principal Conversions		(68,667)
New Loans or (Cash Paydown)		$ 0
Shares Issued Upon Conversion or Exchange		0
Accrued Interest on Convertible Debt		$ 0	7,506
Interest Expense On Convertible Debt		(7,506)
Unamortized Debt Discount		$ 0
Convertible Note 40-4 [Member]
Debt Instrument [Line Items]
Debt Issuance date		Dec. 21, 2022
Debt Maturity date		Sep. 22, 2024
Principal Balance		$ 0	68,667
Settlements and/or Principal Conversions		(68,667)
New Loans or (Cash Paydown)		$ 0
Shares Issued Upon Conversion or Exchange		0
Accrued Interest on Convertible Debt		$ 0	7,054
Interest Expense On Convertible Debt		(7,054)
Unamortized Debt Discount		$ 0
Convertible Note 40-5 [Member]
Debt Instrument [Line Items]
Debt Issuance date		Jan. 24, 2023
Debt Maturity date		Mar. 21, 2024
Principal Balance		$ 0	90,166
Settlements and/or Principal Conversions		(90,166)
New Loans or (Cash Paydown)		$ 0
Shares Issued Upon Conversion or Exchange		0
Accrued Interest on Convertible Debt		$ 0	8,284
Interest Expense On Convertible Debt		(8,284)
Unamortized Debt Discount		$ 0
Convertible Note 40-6 [Member]
Debt Instrument [Line Items]
Debt Issuance date		Mar. 21, 2023
Debt Maturity date		Sep. 22, 2024
Principal Balance		$ 0	139,166
Settlements and/or Principal Conversions		(139,166)
New Loans or (Cash Paydown)		$ 0
Shares Issued Upon Conversion or Exchange		0
Accrued Interest on Convertible Debt		$ 0	10,671
Interest Expense On Convertible Debt		(10,671)
Unamortized Debt Discount		$ 0
Convertible Note 40-7 [Member]
Debt Instrument [Line Items]
Debt Issuance date		Jun. 05, 2023
Debt Maturity date		Jun. 05, 2024
Principal Balance		$ 0	139,166
Settlements and/or Principal Conversions		(139,166)
New Loans or (Cash Paydown)		$ 0
Shares Issued Upon Conversion or Exchange		0
Accrued Interest on Convertible Debt		$ 0	7,826
Interest Expense On Convertible Debt		(7,826)
Unamortized Debt Discount		$ 0
Convertible Note 40-8 [Member]
Debt Instrument [Line Items]
Debt Issuance date		Jun. 13, 2023
Debt Maturity date		Jun. 13, 2024
Principal Balance		$ 0	21,167
Settlements and/or Principal Conversions		(21,167)
New Loans or (Cash Paydown)		$ 0
Shares Issued Upon Conversion or Exchange		0
Accrued Interest on Convertible Debt		$ 0	1,127
Interest Expense On Convertible Debt		(1,127)
Unamortized Debt Discount		$ 0
Convertible Note 40-9 [Member]
Debt Instrument [Line Items]
Debt Issuance date		Jul. 19, 2023
Debt Maturity date		Jul. 19, 2024
Principal Balance		$ 0	35,500
Settlements and/or Principal Conversions		(35,500)
New Loans or (Cash Paydown)		$ 0
Shares Issued Upon Conversion or Exchange		0
Accrued Interest on Convertible Debt		$ 0	1,605
Interest Expense On Convertible Debt		(1,605)
Unamortized Debt Discount		$ 0
Convertible Note 40-10 [Member]
Debt Instrument [Line Items]
Debt Issuance date		Jul. 24, 2023
Debt Maturity date		Jul. 24, 2024
Principal Balance		$ 0	14,000
Settlements and/or Principal Conversions		(14,000)
New Loans or (Cash Paydown)		$ 0
Shares Issued Upon Conversion or Exchange		0
Accrued Interest on Convertible Debt		$ 0	614
Interest Expense On Convertible Debt		(614)
Unamortized Debt Discount		$ 0
Convertible Note 41 [Member]
Debt Instrument [Line Items]
Debt Issuance date		Aug. 25, 2023
Debt Maturity date		Aug. 25, 2024
Principal Balance		$ 5,000	5,000
Settlements and/or Principal Conversions		0
New Loans or (Cash Paydown)		$ 0
Shares Issued Upon Conversion or Exchange		0
Accrued Interest on Convertible Debt		$ 425	$ 175
Interest Expense On Convertible Debt		$ 250
[1]938,908 Series Y Senior Convertible Preferred Shares issued in exchange for full value of the outstanding principal and interest on Notes 40-1, 40-2, 40-3, 40-4, 40-5, 40-6, 40-7, 40-8, 40-9 and 40-10

CONVERTIBLE NOTES PAYABLE (De_3

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Jun. 11, 2024	May 31, 2024	May 15, 2024	Apr. 11, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Convertible debt outstanding	$ 110,000		$ 110,000						$ 3,807,030
Total outstanding	110,000		110,000						3,807,030
Accrued interest paid	103,345		103,345						620,963
Principal amount	$ 535,000		$ 535,000
Issuance of convertible preferred stock	940,130		940,130
Debt discount	$ 0		$ 0						24,820
Amortization of debt discount	11,306	$ 30,633	24,821	$ 48,616
Convertible debt	$ 110,000		110,000						$ 3,831,850
Note 9 [Member]
Short-Term Debt [Line Items]
Convertible debt						$ 58,846
Note 10-1 [Member]
Short-Term Debt [Line Items]
Convertible debt						$ 63,513
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Proceeds from convertible debt				355,500
Debt converted, interest converted			680	5,873
Debt converted, conversion cost converted			$ 1,000	$ 2,000
Debt converted, shares issued			1,222	1,582
Adjustment to additional paid in capital			$ 1,679	$ 123,566
Debt converted, amount converted				$ 58,800
Series Y Senior Convertible Preferred Stock [Member]
Short-Term Debt [Line Items]
Issuance of convertible preferred stock	938,908		938,908				938,908
Series R Preferred Stock [Member]
Short-Term Debt [Line Items]
Principal amount					$ 535,000
Y Senior Convertible Preferred Stock [Member]
Short-Term Debt [Line Items]
Issuance of convertible preferred stock								938,908
Holder Of Notes 9 And 10 [Member]
Short-Term Debt [Line Items]
Principal payments			$ 100,080
Total outstanding	$ 22,279		22,279
Convertible Noteholder [Member]
Short-Term Debt [Line Items]
Accrued interest paid	$ 100,000		$ 100,000

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)								1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 11, 2024	May 15, 2024	Mar. 26, 2024	Mar. 05, 2024	Jan. 31, 2024	Jan. 19, 2024	May 25, 2023	Feb. 29, 2024	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	May 08, 2024
Class of Stock [Line Items]
Total authorized shares														350,000,000
Common stock shares authorized									300,000,000		300,000,000		300,000,000	300,000,000
Common stock par value									$ 0.001		$ 0.001		$ 0.001	$ 0.001
Preferred stock, shares authorized														50,000,000
Preferred stock par value														$ 0.001
Dividends payment											$ 894,696	$ 344,947
Issuance of convertible preferred stock, shares									940,130		940,130
Selling, general and administrative expense				$ 11,617
Share based compensation expense			$ 195,000
Loss from discontinued operations									$ 0	$ 43,810	$ 111,312	$ 89,300
Investor [Member]
Class of Stock [Line Items]
Stock issued new, shares				7,500
Fair value per share				$ 1.55
Convertible Notes Payable [Member]
Class of Stock [Line Items]
Stock issued for conversion of debt, shares issued											1,222	1,583
Common Stock [Member]
Class of Stock [Line Items]
Stock issued for conversion of debt, shares issued											234,909
Three Board [Member]
Class of Stock [Line Items]
Stock issued new, shares			30,000
Fair value per share			$ 6.50
Six Previous Owners [Member] | Red Rock Settlement [Member]
Class of Stock [Line Items]
Stock issued new, shares								37,104
Fair value per share								$ 3
Loss from discontinued operations								$ 111,312
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized									2		2
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized									3,000,000		3,000,000		3,000,000
Preferred stock par value									$ 4		$ 4		$ 4
Conversion of stock, shares											1,159,299
Series B Preferred Stock [Member] | Common Stock [Member]
Class of Stock [Line Items]
Conversion of stock, shares											2,318,598
Series B Preferred Stock [Member] | Chief Financial Officer [Member]
Class of Stock [Line Items]
Stock issued new, shares							3,150
Stock issued new, value							$ 25,000
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized									500		500		500
Preferred stock par value									$ 4		$ 4		$ 4
Conversion of stock, shares											61
Series C preferred stock cancelled											2
Series C Preferred Stock [Member] | Common Stock [Member]
Class of Stock [Line Items]
Conversion of stock, shares											610,000
Series E Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized									1,000,000		1,000,000		1,000,000
Preferred stock par value									$ 4		$ 4		$ 4
Conversion of stock, shares											80,375
Series E Preferred Stock [Member] | Common Stock [Member]
Class of Stock [Line Items]
Conversion of stock, shares											160,750
Series F-1 Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized									50,000		50,000		50,000
Preferred stock par value									$ 4		$ 4		$ 4
Conversion of stock, shares											10,002
Series F-1 Preferred Stock [Member] | Common Stock [Member]
Class of Stock [Line Items]
Conversion of stock, shares											20,004
Series I Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized									15,000,000		15,000,000		15,000,000
Preferred stock par value									$ 4		$ 4		$ 4
Conversion of stock, shares											3,377,000
Series I Preferred Stock [Member] | Common Stock [Member]
Class of Stock [Line Items]
Conversion of stock, shares											6,754,000
Series I Preferred Stock [Member] | Board of Directors Chairman [Member]
Class of Stock [Line Items]
Stock issued for compensation, shares						62,500
Stock issued for compensation, value						$ 250,000
Series I Preferred Stock [Member] | Chief Executive Officer [Member]
Class of Stock [Line Items]
Stock issued for compensation, shares						62,500
Stock issued for compensation, value						$ 250,000
Series I Preferred Stock [Member] | Chief Financial Officer [Member]
Class of Stock [Line Items]
Stock issued new, shares					5,000
Stock issued new, value					$ 20,000
Series I Preferred Stock [Member] | Chief Accounting Officer [Member]
Class of Stock [Line Items]
Stock issued new, shares					2,500
Stock issued new, value					$ 10,000
Series J Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized									2,000,000		2,000,000		2,000,000
Preferred stock par value									$ 4		$ 4		$ 4
Conversion of stock, shares											1,713,584
Series J Preferred Stock [Member] | Common Stock [Member]
Class of Stock [Line Items]
Conversion of stock, shares											3,427,168
Series L Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized									400,000		400,000		400,000
Preferred stock par value									$ 4		$ 4		$ 4
Series N Senior Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized									3,000,000		3,000,000
Dividends payable									$ 1,106,562		$ 1,106,562		$ 766,437
Common stock dividends											197,601
Series R Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized									5,000		5,000
Series X Senior Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized									5,000,000		5,000,000
Common stock dividends											25,173
Dividends payment											$ 183,210		$ 190,685
Series Y Senior Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized									1,000,000		1,000,000		1,000,000
Preferred stock par value									$ 4		$ 4		$ 4
Common stock dividends											12,135
Issuance of convertible preferred stock, shares		938,908							938,908		938,908
Issuance of convertible preferred stock, value		$ 3,755,632
Common stock dividends											$ 82,732
Series R Preferred Stock [Member]
Class of Stock [Line Items]
Dividends payment											$ 0		$ 109,980
Conversion of stock, shares	165
Series C preferred stock cancelled											165

WARRANTS (Details - Warrant act

WARRANTS (Details - Warrant activity) - Warrant [Member] - $ / shares	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants, Beginning balance	3,140	3,141
Weighted average exercise price, Beginning balance	$ 0.015	$ 0.015
Number of warrants, Granted	0	0
Weighted average exercise price, Granted	$ 0	$ 0
Number of warrants, Exercised	0	0
Weighted average exercise price, Exercised	$ 0	$ 0
Number of warrants, Expired	0	(1)
Weighted average exercise price, Expired	$ 0	$ 0
Number of warrants, Ending balance	3,140	3,140
Weighted average exercise price, Ending balance	$ 0.015	$ 0.015
Number of warrants, Exercisable	3,140	3,140
Weighted average exercise price, exercisable	$ 0.015	$ 0.015

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Gain (Loss) from discontinued operations
Revenue	$ 2,330,964	$ 3,364,506	$ 4,992,930	$ 6,070,905
Cost of sales	(793,010)	(1,081,689)	(1,741,164)	(2,037,984)
Selling, general and administrative expenses	(1,736,933)	(530,013)	(2,928,163)	(1,517,933)
Discontinued Operations [Member] | Red Rock [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash	342	342	342	342
Accounts receivable	300	300	300	300
Accounts payable and accrued expenses	238,285	238,285	238,285	238,285
Net liabilities of discontinued operations	(237,643)	(237,643)	(237,643)	(237,643)
Gain (Loss) from discontinued operations
Revenue	0	118,304	0	272,703
Cost of sales	0	(21,297)	0	(48,125)
Selling, general and administrative expenses	0	(140,276)	0	(311,835)
Interest expense	0	(541)	0	(2,043)
Settlement loss	0	0	(111,312)	0
Loss from discontinued operations	$ 0	$ (43,810)	$ (111,312)	$ (89,300)

DISCONTINUED OPERATIONS (Deta_2

DISCONTINUED OPERATIONS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
	Feb. 29, 2024	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Loss from discontinued operation loss		$ 0	$ 43,810	$ 111,312	$ 89,300
Six Previous Owners [Member] | Red Rock Settlement [Member]
Stock issued during period shares	37,104
Share Price	$ 3
Loss from discontinued operation loss	$ 111,312

GOODWILL AND IDENTIFIABLE INT_2

GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS, NET (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Goodwill And Identifiable Intangible Assets Net
Goodwill impairment	$ 0	$ 0

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details - Lease maturities)	Jun. 30, 2024 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2024 (remainder of year)	$ 87,011
2025	168,158
2026	80,018
2027	8,609
Total	$ 343,796

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details - Supplemental information)	Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Weighted-average remaining lease term	2 years 1 month 13 days
Weighted-average discount rate	4.55%

COMMITMENTS AND CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES (Details - Financial performance goals)	Jun. 30, 2024 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, shares | 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, shares | 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, shares | 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, shares | 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, shares | shares	210,000

COMMITMENTS AND CONTINGENCIES_5

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)		3 Months Ended		6 Months Ended
	May 31, 2021	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Jan. 02, 2024	Dec. 31, 2023	May 15, 2021
Operating lease expense		$ 99,815	$ 56,378	$ 200,177	$ 134,230
First Doctor [Member]
Annual base salaries	$ 372,000
Second Doctor [Member]
Annual base salaries	450,000
Third Doctor [Member]
Annual base salaries	$ 372,000
Chief Executive Officer [Member]
Accrued compensation		2,115,500		2,115,500			$ 2,365,500
Board of Directors Chairman [Member]
Accrued compensation		2,220,500		2,220,500			2,350,500
Chief Financial Officer [Member]
Accrued compensation		17,057		17,057			$ 17,057	$ 156,000
Chief Financial Officer [Member] | Employment Agreement [Member]
Accrued compensation		0		0		$ 228,000
Chief Accounting Officer [Member]
Accrued compensation		$ 8,750		$ 8,750		$ 210,000

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	Jun. 30, 2024 USD ($)
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards	$ 24,000,000

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Segment Reporting Information [Line Items]
Consolidated assets	$ 24,659,020	$ 20,745,811	$ 24,659,020	$ 20,745,811
Consolidated revenues	2,330,964	3,364,506	4,992,930	6,070,905
Consolidated cost of sales	793,010	1,081,689	1,741,164	2,037,984
Income from operations from subsidiaries	(202,245)	1,749,439	16,647	2,506,988
Income (Loss) before taxes	(174,447)	859,888	(346,239)	889,387
Healthcare Segment [Member]
Segment Reporting Information [Line Items]
Consolidated assets	20,146,098	18,955,991	20,146,098	18,955,991
Consolidated revenues	2,330,964	3,364,506	4,992,930	6,070,905
Consolidated cost of sales	793,010	1,081,689	1,741,164	2,037,984
Income from operations from subsidiaries	406,756	2,106,551	1,558,040	3,384,790
Income (Loss) before taxes	406,756	1,378,445	1,558,040	2,195,542
Real Estates [Member]
Segment Reporting Information [Line Items]
Consolidated assets	582,620	587,456	582,620	587,456
Consolidated revenues	0	0	0	0
Consolidated cost of sales	0	0	0	0
Income from operations from subsidiaries	(3,962)	(1,743)	(4,836)	(1,840)
Income (Loss) before taxes	(3,962)	(1,743)	(4,836)	(1,840)
Others [Member]
Segment Reporting Information [Line Items]
Consolidated assets	3,930,302	1,202,364	3,930,302	1,202,364
Subsidiary [Member]
Segment Reporting Information [Line Items]
Income from operations from subsidiaries	402,794	2,104,808	1,553,204	3,382,950
Cardiff Lexington [Member]
Segment Reporting Information [Line Items]
Income from operations from subsidiaries	(605,139)	(355,369)	(1,536,557)	(875,962)
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Income (Loss) before taxes	$ (577,241)	$ (516,814)	$ (1,899,443)	$ (1,304,315)