Rennova Health (RNVA) 10-Q 14 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 06, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-35141
Entity Registrant Name	RENNOVA HEALTH, INC.
Entity Central Index Key	0000931059
Entity Tax Identification Number	68-0370244
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	400 S. Australian Avenue
Entity Address, Address Line Two	Suite 800
Entity Address, City or Town	West Palm Beach
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33401
City Area Code	(561)
Local Phone Number	855-1626
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		40,551,322,257

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash	$ 123,898	$ 499,470
Accounts receivable, net	1,790,952	3,110,969
Inventory	265,957	242,645
Prepaid expenses and other current assets	156,308	215,365
Income tax refunds receivable	837,460	837,460
Total current assets	5,677,034	6,363,162
Property and equipment, net	4,267,538	4,194,299
Intangible asset	259,443	259,443
Investment	9,016,072	9,016,072
Deposits	224,413	165,530
Right-of-use assets	400,937	574,256
Total assets	19,845,437	20,572,762
Current liabilities:
Accounts payable (includes related party amounts of $27,715 and $47,636, respectively)	12,122,246	11,514,322
Accrued expenses	19,460,163	19,563,808
Income taxes payable	1,674,986	1,348,425
Current portion of notes payable	1,194,451	2,917,390
Current portion of loan payable, related party	2,198,000	2,995,000
Current portion of debentures	8,222,240	8,622,240
Current portion of right-of-use operating lease obligations	175,923	215,063
Current portion of finance lease obligation	220,461	220,461
Derivative liability	455,336	455,336
Current liabilities of discontinued operations	1,465,325	1,456,112
Total current liabilities	47,189,131	49,308,157
Right-of-use operating lease obligations, net of current portion	225,014	359,193
Total liabilities	47,414,145	49,667,350
Commitments and contingencies
Stockholders’ deficit:
Common stock, $0.0001 par value, 250,000,000,000 shares authorized, 37,051,322,257 and 29,084,322,257 shares issued and outstanding, respectively	3,705,132	2,908,432
Additional paid-in-capital	1,670,775,141	1,671,571,834
Accumulated deficit	(1,702,042,616)	(1,703,577,780)
Total Rennova’s stockholders’ deficit	(27,559,424)	(29,094,588)
Noncontrolling interest	(9,284)
Total stockholders’ deficit	(27,568,708)	(29,094,588)
Total liabilities and stockholders’ deficit	19,845,437	20,572,762
Series H Preferred Stock [Member]
Stockholders’ deficit:
Preferred stock value
Series L Preferred Stock [Member]
Stockholders’ deficit:
Preferred stock value	2,500	2,500
Series M Preferred Stock [Member]
Stockholders’ deficit:
Preferred stock value	208	208
Series N Preferred Stock [Member]
Stockholders’ deficit:
Preferred stock value	24	29
Series O Preferred Stock [Member]
Stockholders’ deficit:
Preferred stock value	85	87
Series P Preferred Stock [Member]
Stockholders’ deficit:
Preferred stock value	102	102
Related Party [Member]
Current assets:
Note receivable / receivable from related party	2,502,459	1,457,253
Current liabilities:
Current portion of loan payable, related party	$ 2,198,000	$ 2,995,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Preferred stock par value	$ 0.01
Preferred stock shares authorized	5,000,000
Common stock par value	$ 0.0001	$ 0.0001
Common stock shares authorized	250,000,000,000	250,000,000,000
Common stock shares issued	37,051,322,257	29,084,322,257
Common stock shares outstanding	37,051,322,257	29,084,322,257
Series H Preferred Stock [Member]
Preferred stock par value	$ 0.01	$ 0.01
Preferred stock stated par value	$ 1,000	$ 1,000
Preferred stock shares authorized	14,202	14,202
Preferred stock shares issued	10	10
Preferred stock shares outstanding	10	10
Series L Preferred Stock [Member]
Preferred stock par value	$ 0.01	$ 0.01
Preferred stock stated par value	$ 1	$ 1
Preferred stock shares authorized	250,000	250,000
Preferred stock shares issued	250,000	250,000
Preferred stock shares outstanding	250,000	250,000
Series M Preferred Stock [Member]
Preferred stock par value	$ 0.01	$ 0.01
Preferred stock stated par value	$ 1,000	$ 1,000
Preferred stock shares authorized	30,000	30,000
Preferred stock shares issued	20,810	20,810
Preferred stock shares outstanding	20,810.35	20,810
Series N Preferred Stock [Member]
Preferred stock par value	$ 0.01	$ 0.01
Preferred stock stated par value	$ 1,000	$ 1,000
Preferred stock shares authorized	50,000	50,000
Preferred stock shares issued	2,404	2,900
Preferred stock shares outstanding	2,403.78	2,900
Series O Preferred Stock [Member]
Preferred stock par value	$ 0.01	$ 0.01
Preferred stock stated par value	$ 1,000	$ 1,000
Preferred stock shares authorized	10,000	10,000
Preferred stock shares issued	8,465	8,685
Preferred stock shares outstanding	8,464.59	8,685
Series P Preferred Stock [Member]
Preferred stock par value	$ 0.01	$ 0.01
Preferred stock stated par value	$ 1,000	$ 1,000
Preferred stock shares authorized	30,000	30,000
Preferred stock shares issued	10,195	10,195
Preferred stock shares outstanding	10,194.87	10,195
Related Party [Member]
Accounts payable	$ 27,715	$ 47,636

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Net revenues	$ 3,538,095	$ 2,825,937	$ 14,843,210	$ 7,576,693
Operating expenses:
Direct costs of revenues	1,806,517	1,823,473	5,493,670	4,769,789
General and administrative expenses	2,275,755	1,809,835	6,851,183	5,262,338
Depreciation and amortization	56,796	117,441	250,288	351,481
Total operating expenses	4,139,068	3,750,749	12,595,141	10,383,608
Income (loss) from continuing operations before other income (expense), income taxes and net loss attributable to noncontrolling interest	(600,973)	(924,812)	2,248,069	(2,806,915)
Other income (expense):
Other income, net	281,963	129,451	537,077	87,170
Gain from forgiveness of debt			200,000	334,819
Gain (loss) from legal settlements, net		60,808	286,719	(15,410)
Interest expense	(420,551)	(605,312)	(1,404,298)	(1,705,502)
Total other income (expense), net	(138,588)	(415,053)	(380,502)	(1,298,923)
Income (loss) from continuing operations before income taxes, including noncontrolling interest	(739,561)	(1,339,865)	1,867,567	(4,105,838)
Benefit (provision) for income taxes	184,524		(332,476)
Net income (loss) from continuing operations, including noncontrolling interest	(555,037)	(1,339,865)	1,535,091	(4,105,838)
Net loss from discontinued operations	(1,116)	(1,696)	(9,213)	(7,075)
Net income (loss), including noncontrolling interest	(556,153)	(1,341,561)	1,525,878	(4,112,913)
Net loss attributable to noncontrolling interest	7,924		9,286
Net income (loss) attributable to Rennova	(548,229)	(1,341,561)	1,535,164	(4,112,913)
Deemed dividends				(330,876,369)
Net income (loss) available to common stockholders	$ (548,229)	$ (1,341,561)	$ 1,535,164	$ (334,989,282)
Net income (loss) per share of common stock available to common stockholders - basic:
Continuing operations	$ 0	$ 0	$ 0	$ (0.08)
Discontinued operations	0	0	0	0
Total basic	0	0	0	(0.08)
Net income (loss) per share of common stock available to common stockholders - diluted:
Continuing operations	0	0	0	(0.08)
Discontinued operations	0	0	0	0
Total diluted	$ 0	$ 0	$ 0	$ (0.08)
Weighted average number of shares - basic	31,401,420,083	10,569,572,256	30,369,571,341	4,130,876,898
Weighted average number of shares - diluted	31,401,420,083	10,569,572,256	503,057,511,874	4,130,876,898

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2021	$ 20,451	$ 424	$ 1,342,085,957	$ (1,369,408,356)			$ (27,301,524)
Balance, shares at Dec. 31, 2021	2,045,201	4,244,700
Conversion of Series N Preferred Stock into common stock	$ (6)	$ 1,293	(1,287)
Conversions of Series N Preferred Stock into common stock, shares	(593)	12,932,500
Net Income (loss)				(2,267,566)			(2,267,566)
Issuance of Series P Preferred Stock	$ 11		999,989				1,000,000
Issuances of Series P Preferred Stock, shares	1,100
Deemed dividends from issuance of Series P Preferred Stock			222,222	(222,222)
Payment of cash in lieu of fractional shares			(9)				(9)
Payment of cash in lieu of fractional shares, shares		(10)
Deemed dividends from triggers of down round provisions			135,702,523	(135,702,523)
Balance at Mar. 31, 2022	$ 20,456	$ 1,717	1,479,009,395	(1,507,600,667)			(28,569,099)
Balance, shares at Mar. 31, 2022	2,045,708	17,177,190
Balance at Dec. 31, 2021	$ 20,451	$ 424	1,342,085,957	(1,369,408,356)			(27,301,524)
Balance, shares at Dec. 31, 2021	2,045,201	4,244,700
Net Income (loss)							(4,112,913)
Balance at Sep. 30, 2022	$ 2,938	$ 1,509,432	1,672,970,822	(1,704,397,638)			(29,914,446)
Balance, shares at Sep. 30, 2022	293,860	15,094,322,257
Balance at Dec. 31, 2021	$ 20,451	$ 424	1,342,085,957	(1,369,408,356)			(27,301,524)
Balance, shares at Dec. 31, 2021	2,045,201	4,244,700
Balance at Dec. 31, 2022	$ 2,926	$ 2,908,432	1,671,571,834	(1,703,577,780)	$ (29,094,588)		(29,094,588)
Balance, shares at Dec. 31, 2022	292,600	29,084,322,257
Balance at Mar. 31, 2022	$ 20,456	$ 1,717	1,479,009,395	(1,507,600,667)			(28,569,099)
Balance, shares at Mar. 31, 2022	2,045,708	17,177,190
Conversion of Series N Preferred Stock into common stock	$ (12)	$ 262,715	(262,703)
Conversions of Series N Preferred Stock into common stock, shares	(1,240)	2,627,145,066
Conversion of Series O Preferred Stock into common stock	$ (2)	$ 158,100	(158,098)
Net Income (loss)				(503,786)			(503,786)
Issuance of Series P Preferred Stock	$ 6		499,994				500,000
Issuances of Series P Preferred Stock, shares	550
Deemed dividends from issuance of Series P Preferred Stock			111,111	(111,111)
Deemed dividends from triggers of down round provisions			194,840,513	(194,840,513)
Conversions of Series O Preferred Stock into common stock, shares	(179)	1,581,000,000
Balance at Jun. 30, 2022	$ 20,448	$ 422,532	1,674,040,212	(1,703,056,077)			(28,572,885)
Balance, shares at Jun. 30, 2022	2,044,838	4,225,322,256
Conversion of Series O Preferred Stock into common stock	$ (5)	$ 510,000	(509,995)
Net Income (loss)				(1,341,561)			(1,341,561)
Conversions of Series O Preferred Stock into common stock, shares	(459)	5,100,000,000
Conversion of Series F Preferred Stock into common stock	$ (17,500)		(17,500)
Conversions of Series F Preferred Stock into common stock, shares	(1,750,000)	1
Conversion of Series N Preferred Stock into common stock	$ (5)	$ 576,900	(576,895)
Conversions of Series N Preferred Stock into common stock, shares	(519)	5,769,000,000
Balance at Sep. 30, 2022	$ 2,938	$ 1,509,432	1,672,970,822	(1,704,397,638)			(29,914,446)
Balance, shares at Sep. 30, 2022	293,860	15,094,322,257
Balance at Dec. 31, 2022	$ 2,926	$ 2,908,432	1,671,571,834	(1,703,577,780)	(29,094,588)		(29,094,588)
Balance, shares at Dec. 31, 2022	292,600	29,084,322,257
Conversion of Series N Preferred Stock into common stock		$ 40,000	(40,000)
Conversions of Series N Preferred Stock into common stock, shares	(36)	400,000,000
Conversion of Series O Preferred Stock into common stock	$ (1)	$ 45,000	(44,999)
Conversion of Series O Preferred Stock into common stock, shares	(40)	450,000,000
Net Income (loss)				805,560	805,560		805,560
Balance at Mar. 31, 2023	$ 2,925	$ 2,993,432	1,671,486,835	(1,702,772,220)	(28,289,028)		(28,289,028)
Balance, shares at Mar. 31, 2023	292,524	29,934,322,257
Balance at Dec. 31, 2022	$ 2,926	$ 2,908,432	1,671,571,834	(1,703,577,780)	(29,094,588)		(29,094,588)
Balance, shares at Dec. 31, 2022	292,600	29,084,322,257
Net Income (loss)							1,525,878
Balance at Sep. 30, 2023	$ 2,919	$ 3,705,132	1,670,775,141	(1,702,042,616)	(27,559,424)	(9,284)	(27,568,708)
Balance, shares at Sep. 30, 2023	291,883	37,051,322,257
Balance at Mar. 31, 2023	$ 2,925	$ 2,993,432	1,671,486,835	(1,702,772,220)	(28,289,028)		(28,289,028)
Balance, shares at Mar. 31, 2023	292,524	29,934,322,257
Net Income (loss)				1,277,833	1,277,833	(1,362)	1,276,471
Sale of noncontrolling interest						2	2
Balance at Jun. 30, 2023	$ 2,925	$ 2,993,432	1,671,486,835	(1,701,494,387)	(27,011,195)	(1,360)	(27,012,555)
Balance, shares at Jun. 30, 2023	292,524	29,934,322,257
Conversion of Series N Preferred Stock into common stock	$ (5)	$ 511,700	(511,695)
Conversions of Series N Preferred Stock into common stock, shares	(461)	5,117,000,000
Conversion of Series O Preferred Stock into common stock	$ (1)	$ 200,000	(199,999)
Conversion of Series O Preferred Stock into common stock, shares	(180)	2,000,000,000
Net Income (loss)				(548,229)	(548,229)	(7,924)	(556,153)
Balance at Sep. 30, 2023	$ 2,919	$ 3,705,132	$ 1,670,775,141	$ (1,702,042,616)	$ (27,559,424)	$ (9,284)	$ (27,568,708)
Balance, shares at Sep. 30, 2023	291,883	37,051,322,257

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flow (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Cash flows from operating activities:
Net income (loss) from continuing operations, including noncontrolling interest	$ (555,037)	$ (1,339,865)	$ 1,535,091	$ (4,105,838)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operations:
Depreciation and amortization	56,796	117,441	250,288	351,481
Non-cash interest income			(36,455)	(80,156)
Loss from disposition of property and equipment				1,215
Net (gain) loss from legal settlements		(60,808)	(286,719)	15,410
Gain from forgiveness of debt			(200,000)	(334,819)
(Income) loss from federal government provider relief funds			(285,572)	267,758
Loss from discontinued operations			(9,213)	(7,075)
Changes in operating assets and liabilities:
Accounts receivable			1,320,017	(774,975)
Inventory			(23,312)	6,869
Prepaid expenses and other current assets			59,059	5,031
Security deposits			(58,883)	(40,000)
Change in right-of-use assets			173,319	180,888
Accounts payable			607,924	808,097
Accrued expenses			(105,560)	2,722,120
Income taxes payable			326,561
Change in right-of-use operating lease obligations			(173,319)	(180,888)
Net cash provided by (used in) operating activities of continuing operations			3,093,226	(1,164,882)
Net cash provided by (used in) operating activities of discontinued operations			9,213	(1,714)
Net cash provided by (used in) operating activities			3,102,439	(1,166,596)
Cash flows from investing activities:
Note receivable / receivable from related party			(1,008,751)	(506,540)
Capital expenditures			(323,527)	(34,794)
Net cash used in investing activities of continuing operations			(1,332,278)	(541,334)
Cash flows from financing activities:
Proceeds from issuance of related party loan payable			580,000	900,000
Payments of related party loan payable			(1,377,000)
Payments of debentures			(400,000)
Payments of notes payable			(948,733)	(1,213,495)
Receivables paid under accounts receivable sales agreements				(476,471)
Proceeds from issuances of preferred stock				1,500,000
Proceeds from federal government provider relief funds				284,339
Cash paid for fractional shares in connection with reverse stock split				(9)
Net cash (used in) provided by financing activities of continuing operations			(2,145,733)	994,364
Net change in cash			(375,572)	(713,566)
Cash at beginning of period			499,470	724,524	$ 724,524
Cash at end of period	$ 123,898	$ 10,958	$ 123,898	$ 10,958	$ 499,470

Organization and Summary of Sig

Organization and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Organization and Summary of Significant Accounting Policies	Note 1 – Organization and Summary of Significant Accounting Policies Description of Business Rennova Health, Inc. (“Rennova”, together with its subsidiaries, the “Company”, “we”, “us”, “its” or “our”) is a provider of health care services. The Company owns one operating hospital in Oneida, Tennessee, a hospital located in Jamestown, Tennessee that it plans to reopen and operate and an operating rural health clinic in Kentucky. In addition, the Company owns a subsidiary providing services in the behavioral health sector on the campus of its hospital in Oneida, Tennessee. The Company’s operations consist of only one segment. Scott County Community Hospital (d/b/a Big South Fork Medical Center) On January 13, 2017, we acquired certain assets related to Scott County Community Hospital, based in Oneida, Tennessee (the “Oneida Assets”). The Oneida Assets include a 52,000 6,300 4.3 1.0 CarePlus Clinic On March 5, 2019, we acquired certain assets related to an outpatient clinic located in Williamsburg, Kentucky, known as CarePlus Clinic. The clinic and its associated assets, which were acquired from CarePlus Rural Health Clinic, LLC, offers compassionate care in a modern, patient-friendly facility. The CarePlus Clinic is located 32 miles northwest of our Big South Fork Medical Center. Myrtle Recovery Centers, Inc. In the second quarter of 2022, the Company formed a subsidiary, Myrtle Recovery Centers, Inc. (“Myrtle”), to pursue opportunities in the behavioral health sector, initially in our core, rural markets. We are leveraging our existing physical locations and corporate and regional infrastructure to offer behavioral health services, including substance abuse treatment. Services are provided on either an inpatient, residential basis or an outpatient basis. On August 10, 2023, Myrtle was granted a license by the Department of Mental Health and Substance Abuse Services of Tennessee to operate an alcohol and drug treatment facility in Oneida Tennessee. The facility, which is located at Rennova’s Big South Fork Medical Center campus, commenced operations and began accepting patients on August 14, 2023. The facility offers alcohol and drug residential detoxification and residential rehabilitation treatment services for up to 30 patients. Myrtle began offering outpatient opiate treatment services at its Oneida facility on November 1, 2023 as more fully discussed in Note 15. On April 11, 2023, Myrtle sold shares of its common stock equivalent to a 1.961 Jamestown Regional Medical Center On June 1, 2018, we acquired from Community Health Systems, Inc. certain assets related to an acute care hospital located in Jamestown, Tennessee, referred to as Jamestown Regional Medical Center, for a purchase price of $ 0.7 90,000 The Company suspended operations at the hospital and physician practice in June 2019, as a result of the termination of the hospital’s Medicare agreement and other factors. The Company is evaluating whether to reopen the facility as an acute care hospital or as another type of healthcare facility. Jamestown is located 38 miles west of Big South Fork Medical Center. Basis of Presentation The unaudited condensed consolidated financial statements were prepared using generally accepted accounting principles for interim financial information and the instructions to Form 10-Q and Regulation S-X. Accordingly, these financial statements do not include all information or notes required by generally accepted accounting principles for annual financial statements and should be read in conjunction with the consolidated financial statements as filed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. In the opinion of management, the unaudited condensed consolidated financial statements included herein contain all adjustments necessary to present fairly the Company’s consolidated financial position as of September 30, 2023, and the results of its operations and changes in stockholders’ deficit for the three and nine months ended September 30, 2023 and 2022 and its cash flows for the nine months ended September 30, 2023 and 2022. Such adjustments are of a normal recurring nature. The results of operations for the three and nine months ended September 30, 2023 may not be indicative of results for the year ending December 31, 2023. Principles of Consolidation The unaudited condensed consolidated financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”), include the accounts of Rennova and its wholly-owned and majority-owned subsidiaries. All intercompany transactions and balances have been eliminated in the consolidation. Comprehensive Income (Loss) During the three and nine months ended September 30, 2023 and 2022, comprehensive income (loss) was equal to the net income (loss) amounts presented in the unaudited condensed consolidated statements of operations. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent liabilities at the date of the consolidated financial statements, and the reported amounts of net revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates and assumptions include the estimates of fair values of assets acquired and liabilities assumed in business combinations, contractual allowances and bad debt reserves, the recoverability of long-lived assets, the valuation allowance relating to the Company’s deferred tax assets, the valuations of investments, equity and derivative instruments, deemed dividends, litigation and related reserves, among others. Actual results could differ from those estimates and would impact future results of operations and cash flows. Reclassifications Certain prior year amounts have been reclassified to conform to the current year presentation. Cash and Cash Equivalents The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. Revenue Recognition We recognize revenue in accordance with Accounting Standard Codification (“ASC”), “ Revenue from Contracts with Customers (Topic 606),” Our revenues relate to contracts with patients in which our performance obligations are to provide health care services to the patients. Revenues are recorded during the period our obligations to provide health care services are satisfied. Our performance obligations for inpatient services are generally satisfied over periods averaging approximately three days, and revenues are recognized based on charges incurred. Our performance obligations for outpatient services, including emergency room-related services, are generally satisfied over a period of less than one day. The contractual relationships with patients, in most cases, also involve a third-party payer (Medicare, Medicaid, managed care health plans and commercial insurance companies, including plans offered through the health insurance exchanges) and the transaction prices for the services provided are dependent upon the terms provided by (Medicare and Medicaid) or negotiated with (managed care health plans and commercial insurance companies) the third-party payers. The payment arrangements with third-party payers for the services we provide to the related patients typically specify payments at amounts less than our standard charges. Medicare, because of the Big South Fork Medical Center’s designation as a Critical Access Hospital, generally pays for inpatient and outpatient services at rates related to the hospital’s costs. Services provided to patients having Medicaid coverage are generally paid at prospectively determined rates per discharge, per identified service or per covered member. Agreements with commercial insurance carriers, managed care and preferred provider organizations generally provide for payments based upon predetermined rates per diagnosis, per diem rates or discounted fee-for-service rates. Management continually reviews the contractual estimation process to consider and incorporate updates to laws and regulations and the frequent changes in managed care contractual terms resulting from contract renegotiations and renewals. Our net revenues are based upon the estimated amounts we expect to be entitled to receive from patients and third-party payers. Estimates of contractual allowances under managed care and commercial insurance plans are based upon the payment terms specified in the related contractual agreements. Revenues related to uninsured patients and uninsured copayment and deductible amounts for patients who have health care coverage may have discounts applied (uninsured discounts and contractual discounts). We also record estimated implicit price concessions (based primarily on historical collection experience) related to uninsured accounts to record self-pay revenues at the estimated amounts we expect to collect. Laws and regulations governing the Medicare and Medicaid programs are complex and subject to interpretation. Estimated reimbursement amounts are adjusted in subsequent periods as cost reports are prepared and filed and as final settlements are determined (in relation to certain government programs, primarily Medicare, this is generally referred to as the “cost report” filing and settlement process). As of September 30, 2023, $ 0.9 The collection of outstanding receivables for Medicare, Medicaid, managed care payers, other third-party payers and patients is our primary source of operating cash and is critical to our operating performance. The primary collection risks relate to uninsured patient accounts, including patient accounts for which the primary insurance carrier has paid the amounts covered by the applicable agreement, but patient responsibility amounts (deductibles and copayments) remain outstanding. Implicit price concessions relate primarily to amounts due directly from patients. Estimated implicit price concessions are recorded for all uninsured accounts, regardless of the aging of those accounts. Accounts are written off when all reasonable internal and external collection efforts have been performed. The estimates for implicit price concessions are based upon management’s assessment of historical write offs and expected net collections, business and economic conditions, trends in federal, state and private employer health care coverage and other collection indicators. Management relies on the results of detailed reviews of historical write-offs and collections at facilities that represent a majority of our revenues and accounts receivable (the “hindsight analysis”) as a primary source of information in estimating the collectability of our accounts receivable. Contractual Allowances and Doubtful Accounts Policy Accounts receivable are reported at realizable value, net of estimated contractual allowances and estimated implicit price concessions (also referred to as doubtful accounts), which are estimated and recorded in the period the related revenue is recorded. The Company has a standardized approach to estimating and reviewing the collectability of its receivables based on a number of factors, including the period they have been outstanding. Historical collection and payer reimbursement experience is an integral part of the estimation process related to contractual allowances and doubtful accounts. In addition, the Company regularly assesses the state of its billing operations in order to identify issues which may impact the receivables or reserve estimates. Receivables deemed to be uncollectible are charged against the allowance for doubtful accounts at the time such receivables are written-off. Recoveries of receivables previously written-off are recorded as credits to the allowance for doubtful accounts. Revisions to the allowances for doubtful accounts are recorded as an adjustment to revenues. During the three months ended September 30, 2023 and 2022, estimated contractual allowances of $ 9.5 10.2 2.0 1.6 11.5 11.8 3.5 2.8 During the nine months ended September 30, 2023 and 2022, estimated contractual allowances of $ 29.1 23.4 4.3 5.7 33.4 29.1 14.8 7.6 We continue to review the provisions for implicit price concessions and contractual allowances. See Note 4 – Accounts Receivable. Impairment or Disposal of Long-Lived Assets We account for the impairment or disposal of long-lived assets according to the Financial Accounting Standards Board (the “FASB”) ASC Topic 360, Property, Plant and Equipment Leases in Accordance with ASU No. 2016-02 We account for leases in accordance with Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842) Fair Value Measurements In accordance with ASC 820, “ Fair Value Measurements and Disclosures ● Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities that we have the ability to access at the measurement date. ● Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly, such as quoted prices for similar assets or liabilities in active markets; or quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets). ● Level 3 applies to assets or liabilities for which fair value is derived from valuation techniques in which one or more significant inputs are unobservable, including our own assumptions. On September 30, 2023 and December 31, 2022, we applied the Level 3 fair value hierarchy in determining the fair value of InnovaQor, Inc.’s Series B-1 Non-Voting Convertible Preferred Stock (the “InnovaQor Series B-1 Preferred Stock”), which is reflected on our condensed consolidated balance sheets as an investment. Also, on September 30, 2023 and December 31, 2022, we applied the Level 3 fair value hierarchy in determining the fair value of a derivative liability for an embedded conversion option of an outstanding convertible debenture. Our determination of fair value is more fully discussed in Note 9. Derivative Financial Instruments and Fair Value, Including ASU 2017-11 and ASU 2021-04 In July 2017, the FASB issued ASU 2017-11, “Earnings Per Share (Topic 260) Distinguishing Liabilities from Equity (Topic 480) Derivatives and Hedging (Topic 815).” The amendments in Part I of this Update change the classification analysis of certain equity-linked financial instruments (or embedded features) with down round features. When determining whether certain financial instruments should be classified as liabilities or equity instruments, a down round feature no longer precludes equity classification when assessing whether the instrument is indexed to an entity’s own stock. The amendments also clarify existing disclosure requirements for equity-classified instruments. As a result, a freestanding equity-linked financial instrument (or embedded conversion option) no longer would be accounted for as a derivative liability at fair value as a result of the existence of a down round feature. For freestanding equity classified financial instruments, the amendments require entities that present earnings (loss) per share (EPS) in accordance with Topic 260 to recognize the effect of the down round feature when it is triggered. That effect is treated as a dividend and as a reduction of income available to common stockholders in basic and diluted EPS. Convertible instruments with embedded conversion options that have down round features are now subject to the specialized guidance for contingent beneficial conversion features (in Subtopic 470-20, Debt—Debt with Conversion and Other Options), including related EPS guidance (in Topic 260). In May 2021, the FASB issued ASU 2021-04, Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40), Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options. ASU No 2016-01, Financial Instruments – Overall (Subtopic 825-10) 0.052 There were no 330.5 In addition, we recorded deemed dividends of approximately $ 0.3 Income Taxes Income taxes are accounted for under the liability method of accounting for income taxes. Under the liability method, future tax liabilities and assets are recognized for the estimated future tax consequences attributable to differences between the amounts reported in the financial statement carrying amounts of assets and liabilities and their respective tax bases. Future tax assets and liabilities are measured using enacted or substantially enacted income tax rates expected to apply when the asset is realized or the liability settled. The effect of a change in income tax rates on future income tax liabilities and assets is recognized in income in the period that the change occurs. Future income tax assets are recognized to the extent that they are considered more likely than not to be realized. When projected future taxable income is insufficient to provide for the realization of deferred tax assets, the Company recognizes a valuation allowance. In accordance with U.S. GAAP, the Company is required to determine whether a tax position of the Company is more likely than not to be sustained upon examination by the applicable taxing authority, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. Derecognition of a tax benefit previously recognized could result in the Company recording a tax liability (or reducing a tax asset) that would reduce net assets. The Company did not have an unrecognized tax benefit at September 30, 2023 and December 31, 2022. Earnings (Loss) Per Share The Company reports earnings (loss) per share in accordance with ASC Topic 260, “Earnings Per Share,” which establishes standards for computing and presenting earnings (loss) per share. Basic earnings (loss) per share of common stock is calculated by dividing net earnings (loss) available to common stockholders by the weighted average shares of common stock outstanding during the period, without consideration of common stock equivalents. Diluted earnings (loss) per share is calculated by adjusting the weighted average shares of common stock outstanding for the dilutive effect of common stock equivalents, including preferred stock, convertible debt, stock options and warrants outstanding for the period, with options and warrants determined using the treasury stock method. For purposes of the diluted earnings (loss) per share calculation, common stock equivalents are excluded from the calculation when their effect would be anti-dilutive. See Note 3 for the computation of earnings (loss) per share for the three and nine months ended September 30, 2023 and 2022. Reverse Stock Split On March 15, 2022, the Company effected a 1-for-10,000 10,000 Amendment to Certificate of Incorporation Effective November 5, 2021, the Company filed an Amendment to its Certificate of Incorporation, as amended, with the Secretary of State of the State of Delaware to provide that the number of authorized shares of the Company’s common stock or preferred stock may be increased or decreased (but not below the number of shares then outstanding) by the affirmative vote of the holders of a majority in voting power of the stock of the Company entitled to vote generally in the election of directors, irrespective of the provisions of Section 242(b)(2) of the General Corporation Law of the State of Delaware (or any successor provision thereto), voting together as a single class, without a separate vote of the holders of the class or classes the number of authorized shares of which are being increased or decreased unless a vote by any holders of one or more series of preferred stock is required by the express terms of any series of preferred stock pursuant to the terms thereof.

Liquidity and Financial Conditi

Liquidity and Financial Condition	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Liquidity and Financial Condition	Note 2 – Liquidity and Financial Condition Going Concern The Company has the responsibility to evaluate whether conditions and/or events raise substantial doubt about its ability to meet its future financial obligations as they become due within one year after the date that the financial statements are issued. As required by ASC, Presentation of Financial Statements-Going Concern (Subtopic 205-40) At September 30, 2023, the Company had a working capital deficit and a stockholders’ deficit of $ 41.5 27.6 1.5 0.5 3.3 The Company’s unaudited condensed consolidated financial statements are prepared assuming the Company can continue as a going concern, which contemplates continuity of operations through realization of assets, and the settling of liabilities in the normal course of business. The Company’s current financial condition may make it difficult to attract and maintain adequate expertise in its management team to successfully operate its healthcare facilities. There can be no assurance that the Company will be able to achieve its business plan, raise any additional capital or secure the additional financing necessary to implement its current operating plan. The ability of the Company to continue as a going concern is dependent upon its ability to raise adequate capital to fund its operations and repay its outstanding debt and other past due obligations, fully align its operating costs, increase its net revenues, and maintain profitable operations. The unaudited condensed consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. HHS Provider Relief Funds The Company received HHS Provider Relief Funds, which were provided to eligible healthcare providers out of the $ 100 13.6 13.3 0.3 0.6 4.4 8.0 0.3 As of September 30, 2023, the Company’s estimate of the amount for which it is reasonably assured of meeting the underlying terms and conditions of the grants was based on, among other things, the various notices issued by HHS on September 19, 2020, October 22, 2020, and January 15, 2021 and the Company’s results of operations during the three and nine months ended September 30, 2023 and the years ended December 31, 2022, 2021 and 2020. The Company believes that it was appropriate to recognize a net of $ 13.3 13.3 The Company has been served with a qui tam

Earning (Loss) Per Share

Earning (Loss) Per Share	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Earning (Loss) Per Share	Note 3 – Earning (Loss) Per Share The earnings (loss) per share accounting guidance is discussed in Note 1. Diluted loss per share excludes all dilutive potential shares if their effect is anti-dilutive. The following table sets forth the computation of the Company’s basic and diluted net earnings (loss) per share available to common stockholders (unaudited) for the three and nine months ended September 30, 2023 and 2022: Schedule of Earnings Per Share 2023 2022 2023 2022 Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Numerator Net income (loss) from continuing operations $ (547,113 ) $ (1,339,865 ) $ 1,544,377 $ (4,105,838 ) Deemed dividends - - - (330,876,369 ) Net income (loss) available to common stockholders, continuing operations (547,113 ) (1,339,865 ) 1,544,377 (334,982,207 ) Net loss from discontinued operations (1,116 ) (1,696 ) (9,213 ) (7,075 ) Net income (loss) available to common stockholders $ (548,229 ) $ (1,341,561 ) $ 1,535,164 $ (334,989,282 ) Denominator Weighted average number of shares of common stock outstanding during the period - basic 31,401,420,083 10,569,572,256 30,369,571,341 4,130,876,898 Warrants - - 20,977,778,506 - Convertible preferred stock - - 451,710,162,027 - Weighted average number of shares of common stock outstanding during the period - diluted 31,401,420,083 10,569,572,256 503,057,511,874 4,130,876,898 Net income (loss) per share of common stock available to common stockholders - basic: Continuing operations $ (0.00 ) $ (0.00 ) $ 0.00 $ (0.08 ) Discontinued operations (0.00 ) (0.00 ) (0.00 ) (0.00 ) Total basic $ (0.00 ) $ (0.00 ) $ 0.00 $ (0.08 ) Net income (loss) per share of common stock available to common stockholders - diluted: Continuing operations $ (0.00 ) $ (0.00 ) $ 0.00 $ (0.08 ) Discontinued operations (0.00 ) (0.00 ) (0.00 ) (0.00 ) Total diluted $ (0.00 ) $ (0.00 ) $ 0.00 $ (0.08 ) For the three months ended September 30, 2023 and 2022, the following potential common stock equivalents were excluded from the calculation of diluted loss per share as their effect was anti-dilutive: Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share 2023 2022 Three Months September 30, 2023 2022 Warrants 511,333,351,089 511,333,351,092 Convertible preferred stock 444,750,633,333 466,707,633,333 Convertible debentures 28,777,833,333 28,777,833,333 Stock options 26 26 Anti-dilutive shares 984,861,817,781 1,006,818,817,784 For the nine months ended September 30, 2023 and 2022, the following potential common stock equivalents were excluded from the calculation of diluted loss per share as their effect was anti-dilutive: 2023 2022 Nine Months September 30, 2023 2022 Warrants 490,355,572,583 511,333,351,092 Convertible preferred stock - 466,707,633,333 Convertible debentures 28,777,833,333 28,777,833,333 Stock options 26 26 Anti-dilutive shares 519,133,405,942 1,006,818,817,784 The terms of certain of the warrants, convertible preferred stock and convertible debentures issued by the Company provide for reductions in the per share exercise prices of the warrants and the per share conversion prices of the debentures and preferred stock (if applicable and subject to floors in certain cases) in the event that the Company issues common stock or common stock equivalents (as that term is defined in the agreements) at an effective exercise/conversion price that is less than the then exercise/conversion prices of the outstanding warrants, preferred stock or debentures, as the case may be. In addition, many of these securities contain exercise or conversion prices that vary based upon the price of the Company’s common stock on the date of exercise/conversion (see Notes 6, 9 and 10). These provisions have resulted in significant dilution of the Company’s common stock. As a result of the Voting Agreement and Irrevocable Proxy (the “Voting Agreement”) discussed in Note 10 and the November 5, 2021 Amendment to the Company’s Certificate of Incorporation, as amended, to provide that the number of authorized shares of the Company’s common stock or preferred stock may be increased or decreased (but not below the number of shares then outstanding) by the affirmative vote of the holders of a majority in voting power of the stock of the Company, which is more fully discussed in Note 1, as of the date of filing this report, the Company believes that it has the ability to ensure that it has and/or can obtain sufficient authorized shares of its common stock to cover all outstanding rights to acquire potentially dilutive common shares. As a result of these down round provisions, the potential common stock and common stock equivalents totaled 1.0 trillion

Accounts Receivable

Accounts Receivable	9 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
Accounts Receivable	Note 4 – Accounts Receivable Accounts receivable at September 30, 2023 (unaudited) and December 31, 2022 consisted of the following: Schedule of Accounts Receivable September 30, December 31, 2023 2022 Accounts receivable $ 10,994,910 $ 13,046,646 Less: Allowance for contractual obligations (7,856,255 ) (8,529,904 ) Allowance for doubtful accounts (1,347,703 ) (1,405,773 ) Accounts receivable, net $ 1,790,952 $ 3,110,969

Accrued Expenses

Accrued Expenses	9 Months Ended
	Sep. 30, 2023
Payables and Accruals [Abstract]
Accrued Expenses	Note 5 – Accrued Expenses Accrued expenses at September 30, 2023 (unaudited) and December 31, 2022 consisted of the following: Schedule of Accrued Expenses September 30, December 31, 2023 2022 Accrued payroll and related liabilities $ 8,525,232 $ 8,533,710 HHS Provider Relief Funds 266,527 552,099 Accrued interest 6,720,113 5,736,096 Accrued legal expenses and settlements 498,000 534,550 Medicare cost report settlement reserves 861,046 2,101,837 Other accrued expenses 2,589,245 2,105,516 Accrued expenses $ 19,460,163 $ 19,563,808 Accrued payroll and related liabilities included approximately $ 7.0 7.0 As of December 31, 2022, the Company had Medicare cost reports settlement reserves of $ 2.1 1.2 0.9

Debt

Debt	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Debt	Note 6 – Debt At September 30, 2023 (unaudited) and December 31, 2022, debt consisted of the following: Schedule of Debt September 30, 2023 December 31, 2022 Notes payable- third parties $ 1,194,451 $ 2,917,390 Loan payable – related party 2,198,000 2,995,000 Debentures 8,222,240 8,622,240 Total debt 11,614,691 14,534,630 Less current portion of debt (11,614,691 ) (14,534,630 ) Total debt, net of current portion $ - $ - At September 30, 2023 (unaudited) and December 31, 2022, notes payable with third parties consisted of the following: Notes Payable – Third Parties Schedule of Notes Payable Third Parties September 30, 2023 December 31, 2022 Notes payable to CommerceNet and Jay Tenenbaum in the original principal amount of $ 500,000 $ 167,693 $ 291,557 Note payable to Anthony O’Killough dated September 27, 2019 in the original principal amount of $ 1.9 0.4 - 1,137,380 Notes payable to Western Healthcare, LLC dated August 10, 2021, in the aggregate principal amount of $ 2.4 18 0.2 1,026,758 1,488,453 Note payable 1,194,451 2,917,390 Less current portion (1,194,451 ) (2,917,390 ) Notes payable - third parties, net of current portion $ - $ - On December 7, 2016, the holders of the Tegal Notes filed suit against the Company seeking payment for the amounts due under the notes and accrued interest. On April 23, 2018, the holders of the Tegal Notes received a judgment against the Company in the amount of $ 384,384 462,500 200,000 43,750 200,000 On September 27, 2019, the Company issued a promissory note payable to Anthony O’Killough in the principal amount of $ 1.9 2.2 450,000 750,000 300,000 350,000 1.1 580,000 0.6 On August 10, 2021, the Company entered into two notes payable to Western Healthcare, LLC in the aggregate principal amount of $ 2.4 18 0.2 400,000 200,000 0.2 Loan Payable – Related Party At September 30, 2023 (unaudited) and December 31, 2022, loan payable - related party consisted of the following: Schedule of Loan Payable Related Parties September 30, 2023 December 31, 2022 Loan payable to Christopher Diamantis $ 2,198,000 $ 2,995,000 Less current portion of loan payable, related party (2,198,000 ) (2,995,000 ) Total loan payable, related party, net of current portion $ - $ - Mr. Diamantis was a member of the Company’s Board of Directors until his resignation on February 26, 2020. During the nine months ended September 30, 2023 and 2022, Mr. Diamantis loaned the Company $ 0.6 0.9 Notes Payable –Third Parties 1.4 0 During the three months ended September 30, 2023 and 2022, the Company incurred interest expense of $0 and $15,000, respectively, on the loans from Mr. Diamantis. During the nine months ended September 30, 2023 and 2022, the Company incurred interest expense on the loans from Mr. Diamantis of $ 0.1 0.1 No 10 Debentures The carrying amount of all outstanding debentures as of September 30, 2023 (unaudited) and December 31, 2022 was as follows: Schedule of Debentures September 30, 2023 December 31, 2022 March 2017 Debenture $ 2,580,240 $ 2,580,240 2018 Debentures 5,642,000 5,642,000 October 2022 Debentures - 400,000 Debentures, Gross 8,222,240 8,622,240 Less current portion (8,222,240 ) (8,622,240 ) Debentures, net of current portion $ - $ - March 2017 Debenture In March 2017, the Company issued a debenture due in March 2019 (the “March 2017 Debenture”) with a principal balance of $ 2.6 30 0.6 18 0.1 0.1 0.3 0.3 2.1 On September 30, 2023, the March 2017 Debenture is convertible into shares of the Company’s common stock, at a conversion price, which has been adjusted pursuant to its terms, of $ 0.00009 28.7 The March 2017 Debenture was issued with warrants (the “March Warrants”), which are exercisable into shares of the Company’s common stock until March 21, 2024. During the nine months ended September 30, 2022, the Company recorded $ 330.5 No 2018 Debentures During 2018, the Company closed various offerings of debentures (the “2018 Debentures”) with principal balances aggregating $ 14.5 0.052 0.052 30 1.3 5.6 108.5 18 0.3 0.3 0.8 0.8 4.1 See Notes 3 and 10 for a discussion of the dilutive effect of the outstanding convertible debentures and warrants as of September 30, 2023. October 2022 Debentures On October 12, 2022, the Company issued non-convertible debentures in the amount of $ 550,000 50,000 500,000 150,000 100,000 th

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Note 7 – Related Party Transactions In addition to the transactions discussed in Notes 6 and 10, the Company had the following related party activity during the three and nine months ended September 30, 2023 and 2022: Alcimede Limited Pursuant to a consulting agreement, Alcimede Limited billed $ 0.1 0.1 0.3 0.3 InnovaQor, Inc. In addition to the investment in InnovaQor’s Series B-1 Preferred Stock (see Notes 1 and 9), at September 30, 2023 and December 31, 2022, the Company had a note receivable / related party receivable resulting from working capital advances to InnovaQor, Inc. (“InnovaQor”) of approximately $ 2.5 1.5 1.0 As of July 1, 2022, the Company had an outstanding related party receivable from InnovaQor of $ 803,416 883,757 10 883,757 441,018 1,457,253 10 132,478 June 30, 2023 25 18 0.2 June 30, 2023 to December 31, 2023 5 36,455 During the three months ended September 30, 2023 and 2022, the Company contracted with InnovaQor to provide it with ongoing health information technology-related services totaling approximately $ 0.1 53,555 0.3 0.1 10,200 The terms of the foregoing activities, and those discussed in Notes 6 and 10, are not necessarily indicative of those that would have been agreed to with unrelated parties for similar transactions.

Finance and Operating Lease Obl

Finance and Operating Lease Obligations	9 Months Ended
	Sep. 30, 2023
Finance And Operating Lease Obligations
Finance and Operating Lease Obligations	Note 8 – Finance and Operating Lease Obligations We lease property and equipment under finance and operating leases. For operating leases with terms greater than 12 months, we record the related right-of-use assets and right-of-use obligations at the present value of lease payments over the term. We do not separate lease and non-lease components of contracts. Generally, we use our most recent agreed-upon borrowing interest rate at lease commencement as our interest rate, as most of our operating leases do not provide a readily determinable implicit interest rate. The following table presents our lease-related assets and liabilities at September 30, 2023 (unaudited) and December 31, 2022: Schedule of Lease-related Assets and Liabilities Balance Sheet Classification September 30, 2023 December 31, 2022 Assets: Operating leases Right-of-use operating lease assets $ 400,937 $ 574,256 Finance lease Property and equipment, net - - Total lease assets $ 400,937 $ 574,256 Liabilities: Current: Operating leases Right-of-use operating lease obligations $ 175,923 $ 215,063 Finance lease Finance lease obligation 220,461 220,461 Long-term Right-of-use operating lease obligations 225,014 359,193 Total lease liabilities $ 621,398 $ 794,717 Weighted average remaining term: Operating leases 2.1 2.6 Finance lease (1) N/a N/a Weighted average discount rate: Operating leases 13.0 % 13.0 % Finance lease 4.9 % 4.9 % The following table presents certain information related to lease expense for finance and operating leases for the three and nine months ended September 30, 2023 and 2022 (unaudited): Schedule of Lease Expense Three Months Three Months Nine Months Nine Months Finance lease expense: Depreciation/amortization of leased assets $ - $ - $ - $ - Interest on lease liabilities - - - - Operating leases: Short-term lease expense ( 2 ) 82,347 83,211 257,262 248,250 Total lease expense $ 82,347 $ 83,211 $ 257,262 $ 248,250 Other Information The following table presents supplemental cash flow information for the nine months ended September 30, 2023 and 2022 (unaudited): Schedule of Lease Supplemental Cash Flow Information Nine Months September 30, Nine Months September 30, Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 220,365 $ 218,846 Operating cash flows for finance lease $ - $ - Financing cash flows for finance lease payments $ - $ - (1) As of September 30, 2023 and December 31, 2022, the Company was in default under its finance lease obligation, therefore, the aggregate future minimum lease payments and accrued interest under this finance lease in the amount of $ 0.2 (2) Expenses are included in general and administrative expenses in the unaudited condensed consolidated statements of operations. Aggregate future minimum lease payments under right-of-use operating and finance leases are as follows: Schedule of Future Minimum Rentals Under Right-of-use Operating and Finance Leases Right-of-Use Finance Lease Twelve months ending September 30: 2024 $ 217,839 $ 224,252 2025 223,795 - 2026 18,650 - 2027 - - 2028 - - Thereafter - - Total 460,284 224,252 Less interest (59,347 ) (3,791 ) Present value of minimum lease payments 400,937 220,461 Less current portion of lease obligations (175,923 ) (220,461 ) Lease obligations, net of current portion $ 225,014 $ -

Fair Value, Derivative Financia

Fair Value, Derivative Financial Instruments and Deemed Dividends	9 Months Ended
	Sep. 30, 2023
Fair Value Derivative Financial Instruments And Deemed Dividends
Fair Value, Derivative Financial Instruments and Deemed Dividends	Note 9 – Fair Value, Derivative Financial Instruments and Deemed Dividends Fair Value Measurements The estimated fair value of financial instruments was determined by the Company using available market information and valuation methodologies considered to be appropriate. The fair value measurements accounting guidance is more fully discussed in Note 1. At September 30, 2023 and December 31, 2022, the carrying value of the Company’s accounts receivable, note receivable / receivable from related party, accounts payable and accrued expenses approximated their fair values due to their short-term nature. The following table sets forth the financial assets and liabilities carried at fair value measured on a recurring basis as of September 30, 2023 (unaudited) and December 31, 2022: Schedule of Fair Value of Assets and Liabilities Measured on Recurring Basis Level 1 Level 2 Level 3 Total As of September 30, 2023: Asset - InnovaQor Series B-1 Preferred Stock $ - $ - $ 9,016,072 $ 9,016,072 Liability - Embedded conversion option of debenture - - 455,336 455,336 As of December 31, 2022: Asset - InnovaQor Series B-1 Preferred Stock $ - $ - $ 9,016,072 $ 9,016,072 Liability - Embedded conversion option of debenture - - 455,336 455,336 InnovaQor Series B-1 Preferred Stock During 2021, the Company sold several subsidiaries to InnovaQor. As consideration for the sale, the Company received 14,950 100 14,850 0.84 250.0 5 35 In reviewing the fair value of the InnovaQor Series B-1 Preferred Stock, the Company believes that the value recorded at September 30, 2023 and December 31, 2022 of $ 9.0 Embedded Conversion Option The Company utilized the following method to value its derivative liability as of September 30, 2023 and December 31, 2022 for an embedded conversion option related to an outstanding convertible debenture valued at $ 455,336 85 no Deemed Dividends During the three months ended September 30, 2023 and 2022 and the nine months ended September 30, 2023, there were no triggers of down round provisions of outstanding warrants and, therefore, no associated deemed dividends were recorded in the periods. During the nine months ended September 30, 2022, the conversions of preferred stock triggered a reduction in the exercise prices of warrants containing down round provisions. In accordance with U.S. GAAP, the incremental fair value of the warrants, as a result of the decreases in the exercise prices, was measured using Black Scholes. The following assumptions were utilized in the Black Scholes valuation models for the nine months ended September 30, 2022: risk free rates ranging from 0.0 2.73 1.94 1,564 0.01 2.45 330.5 In addition, deemed dividends of $ 0.3

Stockholders_ Deficit

Stockholders’ Deficit	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
Stockholders’ Deficit	Note 10 – Stockholders’ Deficit Authorized Capital The Company has 250,000,000,000 0.0001 5,000,000 0.01 Preferred Stock As of September 30, 2023, the Company had outstanding shares of preferred stock consisting of 10 250,000 20,810.35 2,403.78 8,464.59 10,194.87 Series H Preferred Stock Each of the 10 1,000 85 Series L Preferred Stock The Series L Preferred Stock is held by Alcimede LLC and has a stated value of $ 1.00 2.5 0.0001 Series M Preferred Stock On June 30, 2020, the Company and Mr. Diamantis entered into an exchange agreement wherein Mr. Diamantis agreed to the extinguishment of the Company’s indebtedness to him totaling $ 18.8 22,000 0.01 1,000 The terms of the Series M Preferred Stock include: (i) each share of the Series M Preferred Stock is convertible into shares of the Company’s common stock at a conversion price equal to 90 10 provided however 51 51 During the year ended December 31, 2021, Mr. Diamantis converted a total of 610.65 0.6 45 570 0.6 9,500 4,750 70.00 three 3.7 0.00009 20,810.35 208.1 Series N Preferred Stock The Company’s Board of Directors has designated 50,000 5,000,000 1,000 30,435.52 The terms of the Series N Preferred Stock include: (i) each share of the Series N Preferred Stock is convertible into shares of the Company’s common stock, at any time and from time to time, at the option of the holder, into that number of shares of common stock determined by dividing the stated value of such share of Series N Preferred Stock, plus any accrued declared and unpaid dividends, by the conversion price; (ii) the conversion price is equal to 90 10 provided however During the three months ended September 30, 2023, the holders converted 460.53 0.5 5.1 No 496.53 2,352 0.5 2.4 5.5 8.4 2,403.78 26.7 Series O Preferred Stock On May 10, 2021, the Company closed an offering of shares of its newly-authorized Series O Preferred Stock. The offering was pursuant to the terms of the securities purchase agreement dated as of May 10, 2021. On September 7, 2021, the Company entered into a second securities purchase agreement and on October 28, 2021, the Company entered into a third securities purchase agreement. These agreements were between the Company and certain existing institutional investors of the Company. Under these agreements, the Company issued 9,900 9.0 The terms of the Series O Preferred Stock include: (i) each share of the Series O Preferred Stock is convertible into shares of the Company’s common stock, at any time and from time to time, at the option of the holder, into that number of shares of common stock determined by dividing the stated value of such share of Series O Preferred Stock, plus any accrued declared and unpaid dividends, by the conversion price; (ii) the conversion price is equal to 90 10 provided however During the three months ended September 30, 2023, the holders converted 180 0.2 2.0 No 220.5 638 0.2 0.6 2.5 6.7 8,464.59 94.1 Series P Preferred Stock On November 7, 2021, the Company entered into Exchange and Amendment Agreements (the “November 2021 Exchange Agreements”) with certain institutional investors in the Company wherein the investors agreed to reduce their holdings of $ 1.1 4.5 1.5 8,544.87 1,000 On March 11, 2022, under the terms of a securities purchase agreement dated January 31, 2022, the Company issued to the institutional investors an additional 1,100 1.0 550 0.5 0.3 10 The terms of the Series P Preferred Stock include: (i) each share of the Series P Preferred Stock is convertible into shares of the Company’s common stock, at any time and from time to time, at the option of the holder, into that number of shares of common stock determined by dividing the stated value of such share of Series P Preferred Stock, plus any accrued declared and unpaid dividends, by the conversion price; (ii) the conversion price is equal to 90 10 provided however On September 30, 2023, 10,194.87 113.3 Common Stock The Company had 37.1 29.1 5.5 496.53 2.5 220.5 8.4 2,352 6.7 638 The Company has outstanding options, warrants, convertible preferred stock and convertible debentures. Exercise of the outstanding options and warrants, and conversions of the convertible preferred stock and debentures could result in substantial dilution of the Company’s common stock and a decline in the market price of the common stock. In addition, the terms of certain of the warrants, convertible preferred stock and convertible debentures issued by the Company provide for reductions in the per share exercise prices of the warrants and the per share conversion prices of the debentures and preferred stock (if applicable and subject to a floor in certain cases), in the event that the Company issues common stock or common stock equivalents (as that term is defined in the agreements) at an effective exercise/conversion price that is less than the then exercise/conversion prices of the outstanding warrants, preferred stock or debentures, as the case may be. These provisions, as well as the issuances of debentures and preferred stock with conversion prices that vary based upon the price of our common stock on the date of conversion, have resulted in significant dilution of the Company’s common stock and have given rise to reverse splits of its common stock, including the Reverse Stock Split, which is more fully discussed in Note 1. On August 13, 2020, Mr. Diamantis entered into the Voting Agreement with the Company, Mr. Lagan and Alcimede LLC (of which Mr. Lagan is the sole manager) pursuant to which Mr. Diamantis granted an irrevocable proxy to Mr. Lagan to vote the Series M Preferred Stock held by Mr. Diamantis. Mr. Diamantis has retained all other rights under the Series M Preferred Stock. Regardless of the number of shares of Series M Preferred Stock outstanding and so long as at least one share of Series M Preferred Stock is outstanding, the outstanding shares of Series M Preferred Stock shall have the number of votes, in the aggregate, equal to 51% of all votes entitled to be voted at any meeting of stockholders or action by written consent. This means that the holders of Series M Preferred Stock have sufficient votes, by themselves, to approve or defeat any proposal voted on by the Company’s stockholders, unless there is a supermajority required under applicable law or by agreement. As a result of the Voting Agreement discussed above and the November 5, 2021 Amendment to the Company’s Certificate of Incorporation, as amended, to provide that the number of authorized shares of the Company’s common stock or preferred stock may be increased or decreased (but not below the number of shares then outstanding) by the affirmative vote of the holders of a majority in voting power of the stock of the Company, which is more fully discussed in Note 1, as of the date of filing this report, the Company believes that it has the ability to ensure that it has and or can obtain sufficient authorized shares of its common stock to cover all outstanding rights to acquire potentially dilutive common shares. Stock Options The Company maintained and sponsored the Tegal Corporation 2007 Incentive Award Equity Plan (the “2007 Equity Plan”). Tegal Corporation is the prior name of the Company. The 2007 Equity Plan, as amended, provided for the issuance of stock options and other equity awards to the Company’s officers, directors, employees and consultants. The 2007 Equity Plan terminated pursuant to its terms in September 2017. As of September 30, 2023 and December 31, 2022, the Company had 26 2.9 2.62 0 Warrants The Company, as part of financing transactions, has issued warrants to purchase shares of the Company’s common stock exercisable into a total of 511.3 The following summarizes the information related to warrant activity during the nine months ended September 30, 2023: Schedule of Warrants Activity Number of Shares of Common Stock Issuable for Warrants Weighted average exercise Balance at December 31, 2022 511,333,351,090 $ 0.00009 Issuance of warrants - - Expiration of warrants (1 ) (794,998.13 ) Balance at September 30, 2023 511,333,351,089 $ 0.00009 Included in the warrants outstanding at September 30, 2023 were the March Warrants issued in March 2017 in connection with the March 2017 Debenture. (The March 2017 Debenture is more fully discussed in Note 6.) The Company issued these warrants to purchase shares of the Company’s common stock to several accredited investors. On September 30, 2023, the March Warrants were exercisable into an aggregate of approximately 507.6 190.0 five years 127.6 March 21, 2024 0.00009 The number of shares of common stock issuable under outstanding warrants and the exercise prices of the warrants as reflected in the table above have been adjusted to reflect the full ratchet and other dilutive and down round provisions pursuant to the warrant agreements. As a result of the down round provisions of the outstanding warrants, subsequent issuances of the Company’s common stock or common stock equivalents at prices below the then current exercise prices of the warrants have resulted in increases in the number of shares issuable pursuant to the warrants and decreases in the exercise prices of the warrants. See, also, Notes 1 and 3 for a discussion of the dilutive effect on the Company’s common stock as a result of the outstanding warrants. Deemed Dividends During the nine months ended September 30, 2022, reductions in the exercise prices of the warrants gave rise to deemed dividends. See Note 9 for the assumptions used in the calculations of deemed dividends. Deemed dividends are also discussed under the heading “Preferred Stock” above and in Notes 1 and 3.

Supplemental Disclosure of Cash

Supplemental Disclosure of Cash Flow Information	9 Months Ended
	Sep. 30, 2023
Supplemental Cash Flow Elements [Abstract]
Supplemental Disclosure of Cash Flow Information	Note 11 – Supplemental Disclosure of Cash Flow Information Schedule of Supplemental Cash Flow Information 2023 2022 Nine Months Ended September 30, 2023 2022 Cash paid for interest $ 419,177 $ 1,369,955 Cash paid for income taxes $ - $ - Non-cash investing and financing activities: Series F Preferred Stock converted into common stock $ - $ 17,500 Stated value of Series N Preferred Stock converted into common stock 496,530 2,352,000 Stated value of Series O Preferred Stock converted into common stock 220,500 638,000 Deemed dividends from issuances of Series P Preferred Stock - 333,333 Deemed dividends from trigger of down round provisions of warrants - 330,543,036 Non-cash interest income 36,455 80,056

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 12 – Commitments and Contingencies Concentration of Credit Risk Credit risk with respect to accounts receivable is generally diversified due to the large number of patients at its facilities. The Company does have significant receivable balances with government and other payers. Generally, the Company does not require collateral or other security to support accounts receivables. However, the Company continually monitors and evaluates its client acceptance and collection procedures to minimize potential credit risks associated with its accounts receivable and establishes an allowance for uncollectible accounts and as a consequence, believes that its accounts receivable credit risk exposure beyond such allowance is not material to the financial statements. The Company maintains its cash balances in high credit quality financial institutions. The Company’s cash balances may, at times, exceed the deposit insurance limits provided by the Federal Deposit Insurance Corp. Legal Matters From time to time, the Company may be involved in a variety of claims, lawsuits, investigations and proceedings related to contractual disputes, employment matters, regulatory and compliance matters, intellectual property rights and other litigation arising in the ordinary course of business. The Company operates in a highly regulated industry which may inherently lend itself to legal matters. Management is aware that litigation has associated costs and that results of adverse litigation verdicts could have a material effect on the Company’s financial position or results of operations. The Company’s policy is to expense legal fees and expenses incurred in connection with the legal proceedings in the period in which the expense is incurred. Management, in consultation with legal counsel, has addressed known assertions and predicted unasserted claims below. Biohealth Medical Laboratory, Inc. and PB Laboratories, LLC (the “Companies”) filed suit against CIGNA Health in 2015 alleging that CIGNA failed to pay claims for laboratory services the Companies provided to patients pursuant to CIGNA - issued and CIGNA - administered plans. In 2016, the U.S. District Court dismissed part of the Companies’ claims for lack of standing. The Companies appealed that decision to the Eleventh Circuit Court of Appeals, which in late 2017 reversed the District Court’s decision and found that the Companies have standing to raise claims arising out of traditional insurance plans, as well as self-funded plans. In July 2019, the Companies and EPIC filed suit against CIGNA Health for failure to pay claims for laboratory services provided. Cigna Health, in turn, sued for alleged improper billing practices. The suit remains ongoing but because the Company did not have the financial resources to see the legal action to conclusion it assigned the benefit, if any, from the suit to Mr. Diamantis for his financial support to the Company and assumption of all costs to carry the case to conclusion. The suit is now expected to go to trial in the first quarter of 2024 if not previously settled. On September 27, 2016, a tax warrant was issued against the Company by the Florida Department of Revenue (the “DOR”) for unpaid 2014 state income taxes in the approximate amount of $ 0.9 0.6 On December 7, 2016, the holders of the Tegal Notes filed suit against the Company seeking payment for the amounts due under the notes and accrued interest. On April 23, 2018, the holders of the Tegal Notes received a judgment against the Company in the amount of $ 384,384 462,500 200,000 43,750 In July 2019, CHSPSC, the former owners of Jamestown Regional Medical Center, obtained judgments against the Company of $ 1.3 On June 30, 2021, the Company entered into a settlement agreement with the Tennessee Bureau of Workers’ Compensation. Per the terms of the settlement agreement, the Company was obligated to pay a total of $ 109,739 32,922 3,201 th A sealed qui tam 253,000

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Note 13 – Discontinued Operations EPIC Reference Labs, Inc. and Other Non-Operating Subsidiaries During the third quarter of 2020, the Company made a decision to sell EPIC and it made a decision to discontinue other non-operating subsidiaries, and as a result, EPIC’s operations and the other non-operating subsidiaries’ liabilities have been included in discontinued operations for all periods presented. The Company was unable to find a buyer for EPIC and, therefore, it has ceased all efforts to sell EPIC and closed down its operations. Carrying amounts of major classes of liabilities of EPIC and the other non-operating subsidiaries included as part of discontinued operations in the condensed consolidated balance sheets as of September 30, 2023 (unaudited) and December 31, 2022 consisted of the following: Schedule of Discontinued Operation of Unaudited Balance Sheet and Operation Statement September 30, 2023 December 31, 2022 Accounts payable $ 1,115,066 $ 1,115,066 Accrued expenses 350,259 341,046 Current liabilities of discontinued operations $ 1,465,325 $ 1,456,112 Consolidated Loss from Discontinued Operations: Three Months Ended September 30, 2023 (unaudited) Three Months Ended September 30, 2022 (unaudited) Nine Months Ended September 30, 2023 (unaudited) Nine Months Ended September 30, 2022 (unaudited) Operating expenses $ - $ 1,696 $ - $ 5,941 Other expense (1,116 ) - (9,213 ) (1,134 ) Provision for income taxes - - - - Loss from discontinued operations $ (1,116 ) $ (1,696 ) $ (9,213 ) $ (7,075 )

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2023
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncements	Note 14 – Recent Accounting Pronouncements In August 2020, 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 815-40). In June 2022, the FASB issued ASU 2022-03, Fair Value Measurement (Topic 820) Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions. Topic 820, Fair Value Measurement Topic 820 Other recent accounting standards issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the SEC did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 15 – Subsequent Events Debentures Amendment and Waiver Agreement On October 25, 2023, the Company entered into an Amendment and Waiver Agreement (the “Amendment Agreement”) with the holders of its March Debenture and 2018 Debentures, which are more fully described in Note 6. As of September 30, 2023, there was $ 8.2 Opening of Myrtle Nonresidential Office-Based Opiate Treatment Facility On November 1, 2023, Myrtle began accepting patients at its recently opened Nonresidential Office-Based Opiate Treatment Facility (“OBOT”). The OBOT is located adjacent to Myrtle’s alcohol and drug treatment facility in Oneida, Tennessee and supplements the existing residential rehabilitation and detoxification services offered at Myrtle, which is more fully discussed in Note 1.

Organization and Summary of S_2

Organization and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Description of Business	Description of Business Rennova Health, Inc. (“Rennova”, together with its subsidiaries, the “Company”, “we”, “us”, “its” or “our”) is a provider of health care services. The Company owns one operating hospital in Oneida, Tennessee, a hospital located in Jamestown, Tennessee that it plans to reopen and operate and an operating rural health clinic in Kentucky. In addition, the Company owns a subsidiary providing services in the behavioral health sector on the campus of its hospital in Oneida, Tennessee. The Company’s operations consist of only one segment. Scott County Community Hospital (d/b/a Big South Fork Medical Center) On January 13, 2017, we acquired certain assets related to Scott County Community Hospital, based in Oneida, Tennessee (the “Oneida Assets”). The Oneida Assets include a 52,000 6,300 4.3 1.0 CarePlus Clinic On March 5, 2019, we acquired certain assets related to an outpatient clinic located in Williamsburg, Kentucky, known as CarePlus Clinic. The clinic and its associated assets, which were acquired from CarePlus Rural Health Clinic, LLC, offers compassionate care in a modern, patient-friendly facility. The CarePlus Clinic is located 32 miles northwest of our Big South Fork Medical Center. Myrtle Recovery Centers, Inc. In the second quarter of 2022, the Company formed a subsidiary, Myrtle Recovery Centers, Inc. (“Myrtle”), to pursue opportunities in the behavioral health sector, initially in our core, rural markets. We are leveraging our existing physical locations and corporate and regional infrastructure to offer behavioral health services, including substance abuse treatment. Services are provided on either an inpatient, residential basis or an outpatient basis. On August 10, 2023, Myrtle was granted a license by the Department of Mental Health and Substance Abuse Services of Tennessee to operate an alcohol and drug treatment facility in Oneida Tennessee. The facility, which is located at Rennova’s Big South Fork Medical Center campus, commenced operations and began accepting patients on August 14, 2023. The facility offers alcohol and drug residential detoxification and residential rehabilitation treatment services for up to 30 patients. Myrtle began offering outpatient opiate treatment services at its Oneida facility on November 1, 2023 as more fully discussed in Note 15. On April 11, 2023, Myrtle sold shares of its common stock equivalent to a 1.961 Jamestown Regional Medical Center On June 1, 2018, we acquired from Community Health Systems, Inc. certain assets related to an acute care hospital located in Jamestown, Tennessee, referred to as Jamestown Regional Medical Center, for a purchase price of $ 0.7 90,000 The Company suspended operations at the hospital and physician practice in June 2019, as a result of the termination of the hospital’s Medicare agreement and other factors. The Company is evaluating whether to reopen the facility as an acute care hospital or as another type of healthcare facility. Jamestown is located 38 miles west of Big South Fork Medical Center.
Basis of Presentation	Basis of Presentation The unaudited condensed consolidated financial statements were prepared using generally accepted accounting principles for interim financial information and the instructions to Form 10-Q and Regulation S-X. Accordingly, these financial statements do not include all information or notes required by generally accepted accounting principles for annual financial statements and should be read in conjunction with the consolidated financial statements as filed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. In the opinion of management, the unaudited condensed consolidated financial statements included herein contain all adjustments necessary to present fairly the Company’s consolidated financial position as of September 30, 2023, and the results of its operations and changes in stockholders’ deficit for the three and nine months ended September 30, 2023 and 2022 and its cash flows for the nine months ended September 30, 2023 and 2022. Such adjustments are of a normal recurring nature. The results of operations for the three and nine months ended September 30, 2023 may not be indicative of results for the year ending December 31, 2023.
Principles of Consolidation	Principles of Consolidation The unaudited condensed consolidated financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”), include the accounts of Rennova and its wholly-owned and majority-owned subsidiaries. All intercompany transactions and balances have been eliminated in the consolidation.
Comprehensive Income (Loss)	Comprehensive Income (Loss) During the three and nine months ended September 30, 2023 and 2022, comprehensive income (loss) was equal to the net income (loss) amounts presented in the unaudited condensed consolidated statements of operations.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent liabilities at the date of the consolidated financial statements, and the reported amounts of net revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates and assumptions include the estimates of fair values of assets acquired and liabilities assumed in business combinations, contractual allowances and bad debt reserves, the recoverability of long-lived assets, the valuation allowance relating to the Company’s deferred tax assets, the valuations of investments, equity and derivative instruments, deemed dividends, litigation and related reserves, among others. Actual results could differ from those estimates and would impact future results of operations and cash flows.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified to conform to the current year presentation.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents.
Revenue Recognition	Revenue Recognition We recognize revenue in accordance with Accounting Standard Codification (“ASC”), “ Revenue from Contracts with Customers (Topic 606),” Our revenues relate to contracts with patients in which our performance obligations are to provide health care services to the patients. Revenues are recorded during the period our obligations to provide health care services are satisfied. Our performance obligations for inpatient services are generally satisfied over periods averaging approximately three days, and revenues are recognized based on charges incurred. Our performance obligations for outpatient services, including emergency room-related services, are generally satisfied over a period of less than one day. The contractual relationships with patients, in most cases, also involve a third-party payer (Medicare, Medicaid, managed care health plans and commercial insurance companies, including plans offered through the health insurance exchanges) and the transaction prices for the services provided are dependent upon the terms provided by (Medicare and Medicaid) or negotiated with (managed care health plans and commercial insurance companies) the third-party payers. The payment arrangements with third-party payers for the services we provide to the related patients typically specify payments at amounts less than our standard charges. Medicare, because of the Big South Fork Medical Center’s designation as a Critical Access Hospital, generally pays for inpatient and outpatient services at rates related to the hospital’s costs. Services provided to patients having Medicaid coverage are generally paid at prospectively determined rates per discharge, per identified service or per covered member. Agreements with commercial insurance carriers, managed care and preferred provider organizations generally provide for payments based upon predetermined rates per diagnosis, per diem rates or discounted fee-for-service rates. Management continually reviews the contractual estimation process to consider and incorporate updates to laws and regulations and the frequent changes in managed care contractual terms resulting from contract renegotiations and renewals. Our net revenues are based upon the estimated amounts we expect to be entitled to receive from patients and third-party payers. Estimates of contractual allowances under managed care and commercial insurance plans are based upon the payment terms specified in the related contractual agreements. Revenues related to uninsured patients and uninsured copayment and deductible amounts for patients who have health care coverage may have discounts applied (uninsured discounts and contractual discounts). We also record estimated implicit price concessions (based primarily on historical collection experience) related to uninsured accounts to record self-pay revenues at the estimated amounts we expect to collect. Laws and regulations governing the Medicare and Medicaid programs are complex and subject to interpretation. Estimated reimbursement amounts are adjusted in subsequent periods as cost reports are prepared and filed and as final settlements are determined (in relation to certain government programs, primarily Medicare, this is generally referred to as the “cost report” filing and settlement process). As of September 30, 2023, $ 0.9 The collection of outstanding receivables for Medicare, Medicaid, managed care payers, other third-party payers and patients is our primary source of operating cash and is critical to our operating performance. The primary collection risks relate to uninsured patient accounts, including patient accounts for which the primary insurance carrier has paid the amounts covered by the applicable agreement, but patient responsibility amounts (deductibles and copayments) remain outstanding. Implicit price concessions relate primarily to amounts due directly from patients. Estimated implicit price concessions are recorded for all uninsured accounts, regardless of the aging of those accounts. Accounts are written off when all reasonable internal and external collection efforts have been performed. The estimates for implicit price concessions are based upon management’s assessment of historical write offs and expected net collections, business and economic conditions, trends in federal, state and private employer health care coverage and other collection indicators. Management relies on the results of detailed reviews of historical write-offs and collections at facilities that represent a majority of our revenues and accounts receivable (the “hindsight analysis”) as a primary source of information in estimating the collectability of our accounts receivable.
Contractual Allowances and Doubtful Accounts Policy	Contractual Allowances and Doubtful Accounts Policy Accounts receivable are reported at realizable value, net of estimated contractual allowances and estimated implicit price concessions (also referred to as doubtful accounts), which are estimated and recorded in the period the related revenue is recorded. The Company has a standardized approach to estimating and reviewing the collectability of its receivables based on a number of factors, including the period they have been outstanding. Historical collection and payer reimbursement experience is an integral part of the estimation process related to contractual allowances and doubtful accounts. In addition, the Company regularly assesses the state of its billing operations in order to identify issues which may impact the receivables or reserve estimates. Receivables deemed to be uncollectible are charged against the allowance for doubtful accounts at the time such receivables are written-off. Recoveries of receivables previously written-off are recorded as credits to the allowance for doubtful accounts. Revisions to the allowances for doubtful accounts are recorded as an adjustment to revenues. During the three months ended September 30, 2023 and 2022, estimated contractual allowances of $ 9.5 10.2 2.0 1.6 11.5 11.8 3.5 2.8 During the nine months ended September 30, 2023 and 2022, estimated contractual allowances of $ 29.1 23.4 4.3 5.7 33.4 29.1 14.8 7.6 We continue to review the provisions for implicit price concessions and contractual allowances. See Note 4 – Accounts Receivable.
Impairment or Disposal of Long-Lived Assets	Impairment or Disposal of Long-Lived Assets We account for the impairment or disposal of long-lived assets according to the Financial Accounting Standards Board (the “FASB”) ASC Topic 360, Property, Plant and Equipment
Leases in Accordance with ASU No. 2016-02	Leases in Accordance with ASU No. 2016-02 We account for leases in accordance with Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842)
Fair Value Measurements	Fair Value Measurements In accordance with ASC 820, “ Fair Value Measurements and Disclosures ● Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities that we have the ability to access at the measurement date. ● Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly, such as quoted prices for similar assets or liabilities in active markets; or quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets). ● Level 3 applies to assets or liabilities for which fair value is derived from valuation techniques in which one or more significant inputs are unobservable, including our own assumptions. On September 30, 2023 and December 31, 2022, we applied the Level 3 fair value hierarchy in determining the fair value of InnovaQor, Inc.’s Series B-1 Non-Voting Convertible Preferred Stock (the “InnovaQor Series B-1 Preferred Stock”), which is reflected on our condensed consolidated balance sheets as an investment. Also, on September 30, 2023 and December 31, 2022, we applied the Level 3 fair value hierarchy in determining the fair value of a derivative liability for an embedded conversion option of an outstanding convertible debenture. Our determination of fair value is more fully discussed in Note 9.
Derivative Financial Instruments and Fair Value, Including ASU 2017-11 and ASU 2021-04	Derivative Financial Instruments and Fair Value, Including ASU 2017-11 and ASU 2021-04 In July 2017, the FASB issued ASU 2017-11, “Earnings Per Share (Topic 260) Distinguishing Liabilities from Equity (Topic 480) Derivatives and Hedging (Topic 815).” The amendments in Part I of this Update change the classification analysis of certain equity-linked financial instruments (or embedded features) with down round features. When determining whether certain financial instruments should be classified as liabilities or equity instruments, a down round feature no longer precludes equity classification when assessing whether the instrument is indexed to an entity’s own stock. The amendments also clarify existing disclosure requirements for equity-classified instruments. As a result, a freestanding equity-linked financial instrument (or embedded conversion option) no longer would be accounted for as a derivative liability at fair value as a result of the existence of a down round feature. For freestanding equity classified financial instruments, the amendments require entities that present earnings (loss) per share (EPS) in accordance with Topic 260 to recognize the effect of the down round feature when it is triggered. That effect is treated as a dividend and as a reduction of income available to common stockholders in basic and diluted EPS. Convertible instruments with embedded conversion options that have down round features are now subject to the specialized guidance for contingent beneficial conversion features (in Subtopic 470-20, Debt—Debt with Conversion and Other Options), including related EPS guidance (in Topic 260). In May 2021, the FASB issued ASU 2021-04, Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40), Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options. ASU No 2016-01, Financial Instruments – Overall (Subtopic 825-10) 0.052 There were no 330.5 In addition, we recorded deemed dividends of approximately $ 0.3
Income Taxes	Income Taxes Income taxes are accounted for under the liability method of accounting for income taxes. Under the liability method, future tax liabilities and assets are recognized for the estimated future tax consequences attributable to differences between the amounts reported in the financial statement carrying amounts of assets and liabilities and their respective tax bases. Future tax assets and liabilities are measured using enacted or substantially enacted income tax rates expected to apply when the asset is realized or the liability settled. The effect of a change in income tax rates on future income tax liabilities and assets is recognized in income in the period that the change occurs. Future income tax assets are recognized to the extent that they are considered more likely than not to be realized. When projected future taxable income is insufficient to provide for the realization of deferred tax assets, the Company recognizes a valuation allowance. In accordance with U.S. GAAP, the Company is required to determine whether a tax position of the Company is more likely than not to be sustained upon examination by the applicable taxing authority, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. Derecognition of a tax benefit previously recognized could result in the Company recording a tax liability (or reducing a tax asset) that would reduce net assets. The Company did not have an unrecognized tax benefit at September 30, 2023 and December 31, 2022.
Earnings (Loss) Per Share	Earnings (Loss) Per Share The Company reports earnings (loss) per share in accordance with ASC Topic 260, “Earnings Per Share,” which establishes standards for computing and presenting earnings (loss) per share. Basic earnings (loss) per share of common stock is calculated by dividing net earnings (loss) available to common stockholders by the weighted average shares of common stock outstanding during the period, without consideration of common stock equivalents. Diluted earnings (loss) per share is calculated by adjusting the weighted average shares of common stock outstanding for the dilutive effect of common stock equivalents, including preferred stock, convertible debt, stock options and warrants outstanding for the period, with options and warrants determined using the treasury stock method. For purposes of the diluted earnings (loss) per share calculation, common stock equivalents are excluded from the calculation when their effect would be anti-dilutive. See Note 3 for the computation of earnings (loss) per share for the three and nine months ended September 30, 2023 and 2022.
Reverse Stock Split	Reverse Stock Split On March 15, 2022, the Company effected a 1-for-10,000 10,000
Amendment to Certificate of Incorporation	Amendment to Certificate of Incorporation Effective November 5, 2021, the Company filed an Amendment to its Certificate of Incorporation, as amended, with the Secretary of State of the State of Delaware to provide that the number of authorized shares of the Company’s common stock or preferred stock may be increased or decreased (but not below the number of shares then outstanding) by the affirmative vote of the holders of a majority in voting power of the stock of the Company entitled to vote generally in the election of directors, irrespective of the provisions of Section 242(b)(2) of the General Corporation Law of the State of Delaware (or any successor provision thereto), voting together as a single class, without a separate vote of the holders of the class or classes the number of authorized shares of which are being increased or decreased unless a vote by any holders of one or more series of preferred stock is required by the express terms of any series of preferred stock pursuant to the terms thereof.

Earning (Loss) Per Share (Table

Earning (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	The earnings (loss) per share accounting guidance is discussed in Note 1. Diluted loss per share excludes all dilutive potential shares if their effect is anti-dilutive. The following table sets forth the computation of the Company’s basic and diluted net earnings (loss) per share available to common stockholders (unaudited) for the three and nine months ended September 30, 2023 and 2022: Schedule of Earnings Per Share 2023 2022 2023 2022 Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Numerator Net income (loss) from continuing operations $ (547,113 ) $ (1,339,865 ) $ 1,544,377 $ (4,105,838 ) Deemed dividends - - - (330,876,369 ) Net income (loss) available to common stockholders, continuing operations (547,113 ) (1,339,865 ) 1,544,377 (334,982,207 ) Net loss from discontinued operations (1,116 ) (1,696 ) (9,213 ) (7,075 ) Net income (loss) available to common stockholders $ (548,229 ) $ (1,341,561 ) $ 1,535,164 $ (334,989,282 ) Denominator Weighted average number of shares of common stock outstanding during the period - basic 31,401,420,083 10,569,572,256 30,369,571,341 4,130,876,898 Warrants - - 20,977,778,506 - Convertible preferred stock - - 451,710,162,027 - Weighted average number of shares of common stock outstanding during the period - diluted 31,401,420,083 10,569,572,256 503,057,511,874 4,130,876,898 Net income (loss) per share of common stock available to common stockholders - basic: Continuing operations $ (0.00 ) $ (0.00 ) $ 0.00 $ (0.08 ) Discontinued operations (0.00 ) (0.00 ) (0.00 ) (0.00 ) Total basic $ (0.00 ) $ (0.00 ) $ 0.00 $ (0.08 ) Net income (loss) per share of common stock available to common stockholders - diluted: Continuing operations $ (0.00 ) $ (0.00 ) $ 0.00 $ (0.08 ) Discontinued operations (0.00 ) (0.00 ) (0.00 ) (0.00 ) Total diluted $ (0.00 ) $ (0.00 ) $ 0.00 $ (0.08 )
Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share	Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share 2023 2022 Three Months September 30, 2023 2022 Warrants 511,333,351,089 511,333,351,092 Convertible preferred stock 444,750,633,333 466,707,633,333 Convertible debentures 28,777,833,333 28,777,833,333 Stock options 26 26 Anti-dilutive shares 984,861,817,781 1,006,818,817,784 For the nine months ended September 30, 2023 and 2022, the following potential common stock equivalents were excluded from the calculation of diluted loss per share as their effect was anti-dilutive: 2023 2022 Nine Months September 30, 2023 2022 Warrants 490,355,572,583 511,333,351,092 Convertible preferred stock - 466,707,633,333 Convertible debentures 28,777,833,333 28,777,833,333 Stock options 26 26 Anti-dilutive shares 519,133,405,942 1,006,818,817,784

Accounts Receivable (Tables)

Accounts Receivable (Tables)	9 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
Schedule of Accounts Receivable	Accounts receivable at September 30, 2023 (unaudited) and December 31, 2022 consisted of the following: Schedule of Accounts Receivable September 30, December 31, 2023 2022 Accounts receivable $ 10,994,910 $ 13,046,646 Less: Allowance for contractual obligations (7,856,255 ) (8,529,904 ) Allowance for doubtful accounts (1,347,703 ) (1,405,773 ) Accounts receivable, net $ 1,790,952 $ 3,110,969

Accrued Expenses (Tables)

Accrued Expenses (Tables)	9 Months Ended
	Sep. 30, 2023
Payables and Accruals [Abstract]
Schedule of Accrued Expenses	Accrued expenses at September 30, 2023 (unaudited) and December 31, 2022 consisted of the following: Schedule of Accrued Expenses September 30, December 31, 2023 2022 Accrued payroll and related liabilities $ 8,525,232 $ 8,533,710 HHS Provider Relief Funds 266,527 552,099 Accrued interest 6,720,113 5,736,096 Accrued legal expenses and settlements 498,000 534,550 Medicare cost report settlement reserves 861,046 2,101,837 Other accrued expenses 2,589,245 2,105,516 Accrued expenses $ 19,460,163 $ 19,563,808

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Schedule of Debt	At September 30, 2023 (unaudited) and December 31, 2022, debt consisted of the following: Schedule of Debt September 30, 2023 December 31, 2022 Notes payable- third parties $ 1,194,451 $ 2,917,390 Loan payable – related party 2,198,000 2,995,000 Debentures 8,222,240 8,622,240 Total debt 11,614,691 14,534,630 Less current portion of debt (11,614,691 ) (14,534,630 ) Total debt, net of current portion $ - $ -
Schedule of Notes Payable Third Parties	At September 30, 2023 (unaudited) and December 31, 2022, notes payable with third parties consisted of the following: Notes Payable – Third Parties Schedule of Notes Payable Third Parties September 30, 2023 December 31, 2022 Notes payable to CommerceNet and Jay Tenenbaum in the original principal amount of $ 500,000 $ 167,693 $ 291,557 Note payable to Anthony O’Killough dated September 27, 2019 in the original principal amount of $ 1.9 0.4 - 1,137,380 Notes payable to Western Healthcare, LLC dated August 10, 2021, in the aggregate principal amount of $ 2.4 18 0.2 1,026,758 1,488,453 Note payable 1,194,451 2,917,390 Less current portion (1,194,451 ) (2,917,390 ) Notes payable - third parties, net of current portion $ - $ -
Schedule of Loan Payable Related Parties	At September 30, 2023 (unaudited) and December 31, 2022, loan payable - related party consisted of the following: Schedule of Loan Payable Related Parties September 30, 2023 December 31, 2022 Loan payable to Christopher Diamantis $ 2,198,000 $ 2,995,000 Less current portion of loan payable, related party (2,198,000 ) (2,995,000 ) Total loan payable, related party, net of current portion $ - $ -
Schedule of Debentures	The carrying amount of all outstanding debentures as of September 30, 2023 (unaudited) and December 31, 2022 was as follows: Schedule of Debentures September 30, 2023 December 31, 2022 March 2017 Debenture $ 2,580,240 $ 2,580,240 2018 Debentures 5,642,000 5,642,000 October 2022 Debentures - 400,000 Debentures, Gross 8,222,240 8,622,240 Less current portion (8,222,240 ) (8,622,240 ) Debentures, net of current portion $ - $ -

Finance and Operating Lease O_2

Finance and Operating Lease Obligations (Tables)	9 Months Ended
	Sep. 30, 2023
Finance And Operating Lease Obligations
Schedule of Lease-related Assets and Liabilities	The following table presents our lease-related assets and liabilities at September 30, 2023 (unaudited) and December 31, 2022: Schedule of Lease-related Assets and Liabilities Balance Sheet Classification September 30, 2023 December 31, 2022 Assets: Operating leases Right-of-use operating lease assets $ 400,937 $ 574,256 Finance lease Property and equipment, net - - Total lease assets $ 400,937 $ 574,256 Liabilities: Current: Operating leases Right-of-use operating lease obligations $ 175,923 $ 215,063 Finance lease Finance lease obligation 220,461 220,461 Long-term Right-of-use operating lease obligations 225,014 359,193 Total lease liabilities $ 621,398 $ 794,717 Weighted average remaining term: Operating leases 2.1 2.6 Finance lease (1) N/a N/a Weighted average discount rate: Operating leases 13.0 % 13.0 % Finance lease 4.9 % 4.9 %
Schedule of Lease Expense	The following table presents certain information related to lease expense for finance and operating leases for the three and nine months ended September 30, 2023 and 2022 (unaudited): Schedule of Lease Expense Three Months Three Months Nine Months Nine Months Finance lease expense: Depreciation/amortization of leased assets $ - $ - $ - $ - Interest on lease liabilities - - - - Operating leases: Short-term lease expense ( 2 ) 82,347 83,211 257,262 248,250 Total lease expense $ 82,347 $ 83,211 $ 257,262 $ 248,250
Schedule of Lease Supplemental Cash Flow Information	The following table presents supplemental cash flow information for the nine months ended September 30, 2023 and 2022 (unaudited): Schedule of Lease Supplemental Cash Flow Information Nine Months September 30, Nine Months September 30, Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 220,365 $ 218,846 Operating cash flows for finance lease $ - $ - Financing cash flows for finance lease payments $ - $ - (1) As of September 30, 2023 and December 31, 2022, the Company was in default under its finance lease obligation, therefore, the aggregate future minimum lease payments and accrued interest under this finance lease in the amount of $ 0.2 (2) Expenses are included in general and administrative expenses in the unaudited condensed consolidated statements of operations.
Schedule of Future Minimum Rentals Under Right-of-use Operating and Finance Leases	Aggregate future minimum lease payments under right-of-use operating and finance leases are as follows: Schedule of Future Minimum Rentals Under Right-of-use Operating and Finance Leases Right-of-Use Finance Lease Twelve months ending September 30: 2024 $ 217,839 $ 224,252 2025 223,795 - 2026 18,650 - 2027 - - 2028 - - Thereafter - - Total 460,284 224,252 Less interest (59,347 ) (3,791 ) Present value of minimum lease payments 400,937 220,461 Less current portion of lease obligations (175,923 ) (220,461 ) Lease obligations, net of current portion $ 225,014 $ -

Fair Value, Derivative Financ_2

Fair Value, Derivative Financial Instruments and Deemed Dividends (Tables)	9 Months Ended
	Sep. 30, 2023
Fair Value Derivative Financial Instruments And Deemed Dividends
Schedule of Fair Value of Assets and Liabilities Measured on Recurring Basis	The following table sets forth the financial assets and liabilities carried at fair value measured on a recurring basis as of September 30, 2023 (unaudited) and December 31, 2022: Schedule of Fair Value of Assets and Liabilities Measured on Recurring Basis Level 1 Level 2 Level 3 Total As of September 30, 2023: Asset - InnovaQor Series B-1 Preferred Stock $ - $ - $ 9,016,072 $ 9,016,072 Liability - Embedded conversion option of debenture - - 455,336 455,336 As of December 31, 2022: Asset - InnovaQor Series B-1 Preferred Stock $ - $ - $ 9,016,072 $ 9,016,072 Liability - Embedded conversion option of debenture - - 455,336 455,336

Stockholders_ Deficit (Tables)

Stockholders’ Deficit (Tables)	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
Schedule of Warrants Activity	The following summarizes the information related to warrant activity during the nine months ended September 30, 2023: Schedule of Warrants Activity Number of Shares of Common Stock Issuable for Warrants Weighted average exercise Balance at December 31, 2022 511,333,351,090 $ 0.00009 Issuance of warrants - - Expiration of warrants (1 ) (794,998.13 ) Balance at September 30, 2023 511,333,351,089 $ 0.00009

Supplemental Disclosure of Ca_2

Supplemental Disclosure of Cash Flow Information (Tables)	9 Months Ended
	Sep. 30, 2023
Supplemental Cash Flow Elements [Abstract]
Schedule of Supplemental Cash Flow Information	Schedule of Supplemental Cash Flow Information 2023 2022 Nine Months Ended September 30, 2023 2022 Cash paid for interest $ 419,177 $ 1,369,955 Cash paid for income taxes $ - $ - Non-cash investing and financing activities: Series F Preferred Stock converted into common stock $ - $ 17,500 Stated value of Series N Preferred Stock converted into common stock 496,530 2,352,000 Stated value of Series O Preferred Stock converted into common stock 220,500 638,000 Deemed dividends from issuances of Series P Preferred Stock - 333,333 Deemed dividends from trigger of down round provisions of warrants - 330,543,036 Non-cash interest income 36,455 80,056

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Discontinued Operation of Unaudited Balance Sheet and Operation Statement	Carrying amounts of major classes of liabilities of EPIC and the other non-operating subsidiaries included as part of discontinued operations in the condensed consolidated balance sheets as of September 30, 2023 (unaudited) and December 31, 2022 consisted of the following: Schedule of Discontinued Operation of Unaudited Balance Sheet and Operation Statement September 30, 2023 December 31, 2022 Accounts payable $ 1,115,066 $ 1,115,066 Accrued expenses 350,259 341,046 Current liabilities of discontinued operations $ 1,465,325 $ 1,456,112 Consolidated Loss from Discontinued Operations: Three Months Ended September 30, 2023 (unaudited) Three Months Ended September 30, 2022 (unaudited) Nine Months Ended September 30, 2023 (unaudited) Nine Months Ended September 30, 2022 (unaudited) Operating expenses $ - $ 1,696 $ - $ 5,941 Other expense (1,116 ) - (9,213 ) (1,134 ) Provision for income taxes - - - - Loss from discontinued operations $ (1,116 ) $ (1,696 ) $ (9,213 ) $ (7,075 )

Organization and Summary of S_3

Organization and Summary of Significant Accounting Policies (Details Narrative)				3 Months Ended				9 Months Ended
	Mar. 15, 2022 shares	Jun. 01, 2018 USD ($) ft²	Jan. 13, 2017 USD ($) ft²	Sep. 30, 2023 USD ($) $ / shares	Sep. 30, 2022 USD ($) $ / shares	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Sep. 30, 2023 USD ($) $ / shares	Sep. 30, 2022 USD ($) $ / shares	Apr. 11, 2023	Dec. 31, 2022 USD ($)	Jan. 13, 2017 a
Property, Plant and Equipment [Line Items]
Liabilities				$ 47,414,145				$ 47,414,145			$ 49,667,350
Estimated contractual allowance				9,500,000	$ 10,200,000			29,100,000	$ 23,400,000
Estimated implicit price concession				2,000,000	1,600,000			4,300,000	5,700,000
Allowance for adjustment of revenue				11,500,000	11,800,000			33,400,000	29,100,000
Net revenues				$ 3,500,000	$ 2,800,000			$ 14,800,000	$ 7,600,000
Shares issued per share | $ / shares				$ 0.052	$ 0.052			$ 0.052	$ 0.052
Warrant modification trigger, value				$ 0				$ 0	$ 330,500,000
Deemed dividend
Reverse stock split	1-for-10,000
Reverse stock splits, shares | shares	10,000
Series P Convertible Preferred Stock [Member]
Property, Plant and Equipment [Line Items]
Deemed dividend									$ 300,000
Medicare [Member]
Property, Plant and Equipment [Line Items]
Liabilities				$ 900,000				$ 900,000
Myrtle Recovery Centers, Inc [Member]
Property, Plant and Equipment [Line Items]
Ownership percentage										1.961%
Jamestown Regional Medical Center [Member]
Property, Plant and Equipment [Line Items]
Payments to acquire land		$ 700,000
Land [Member] | Jamestown Regional Medical Center [Member]
Property, Plant and Equipment [Line Items]
Square feet | ft²		90,000
Asset Purchase Agreement [Member]
Property, Plant and Equipment [Line Items]
Purchase price			$ 1,000,000
Asset Purchase Agreement [Member] | Building [Member] | Scott County Community Hospital [Member]
Property, Plant and Equipment [Line Items]
Square feet | ft²			52,000
Asset Purchase Agreement [Member] | Building Improvements [Member] | Scott County Community Hospital [Member]
Property, Plant and Equipment [Line Items]
Square feet			6,300									4.3

Liquidity and Financial Condi_2

Liquidity and Financial Condition (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Line of Credit Facility [Line Items]
Working capital deficit	$ 41,500,000		$ 41,500,000
Stockholders' deficit	27,559,424		27,559,424		$ 29,094,588
Net income (loss)	(548,229)	$ (1,341,561)	1,535,164	$ (4,112,913)	(334,989,282)
Net income (loss)	548,229	1,341,561	(1,535,164)	4,112,913	334,989,282
Revenue	3,500,000	$ 2,800,000	14,800,000	$ 7,600,000
Accrued expenses	6,720,113		6,720,113		5,736,096
Public Health and Social Services Emergency Fund [Member]
Line of Credit Facility [Line Items]
Relief funds			100,000,000,000
HHS Provider Relief Funds [Member]
Line of Credit Facility [Line Items]
Relief funds			13,600,000
Revenue	13,300,000		300,000
Revenue recognized					$ 600,000	$ 4,400,000	$ 8,000,000
Accrued expenses	$ 300,000		300,000
Revenue recognized, liability			$ 13,300,000

Schedule of Earnings Per Share

Schedule of Earnings Per Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Earnings Per Share [Abstract]
Net income (loss) from continuing operations	$ (547,113)	$ (1,339,865)	$ 1,544,377	$ (4,105,838)
Deemed dividends				(330,876,369)
Net income (loss) available to common stockholders, continuing operations	(547,113)	(1,339,865)	1,544,377	(334,982,207)
Net loss from discontinued operations	(1,116)	(1,696)	(9,213)	(7,075)
Net income (loss) available to common stockholders	$ (548,229)	$ (1,341,561)	$ 1,535,164	$ (334,989,282)
Weighted average number of shares of common stock outstanding during the period - basic	31,401,420,083	10,569,572,256	30,369,571,341	4,130,876,898
Warrants			20,977,778,506
Convertible preferred stock			451,710,162,027
Weighted average number of shares of common stock outstanding during the period - diluted	31,401,420,083	10,569,572,256	503,057,511,874	4,130,876,898
Net income (loss) per share of common stock available to common stockholders - basic:
Continuing operations	$ 0	$ 0	$ 0	$ (0.08)
Discontinued operations	0	0	0	0
Total basic	0	0	0	(0.08)
Net income (loss) per share of common stock available to common stockholders - diluted:
Continuing operations	0	0	0	(0.08)
Discontinued operations	0	0	0	0
Total diluted	$ 0	$ 0	$ 0	$ (0.08)

Schedule of Anti-dilutive Secur

Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	984,861,817,781	1,006,818,817,784	519,133,405,942	1,006,818,817,784
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	511,333,351,089	511,333,351,092	490,355,572,583	511,333,351,092
Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	444,750,633,333	466,707,633,333		466,707,633,333
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	28,777,833,333	28,777,833,333	28,777,833,333	28,777,833,333
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	26	26	26	26

Earning (Loss) Per Share (Detai

Earning (Loss) Per Share (Details Narrative) - shares		3 Months Ended		9 Months Ended
	Nov. 06, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities potential		984,861,817,781	1,006,818,817,784	519,133,405,942	1,006,818,817,784
Subsequent Event [Member] | Common Stock And Common Stock Equivalents [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities potential	1,000,000,000,000

Schedule of Accounts Receivable

Schedule of Accounts Receivable (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Receivables [Abstract]
Accounts receivable	$ 10,994,910	$ 13,046,646
Allowance for contractual obligations	(7,856,255)	(8,529,904)
Allowance for doubtful accounts	(1,347,703)	(1,405,773)
Accounts receivable, net	$ 1,790,952	$ 3,110,969

Schedule of Accrued Expenses (D

Schedule of Accrued Expenses (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued payroll and related liabilities	$ 8,525,232	$ 8,533,710
HHS Provider Relief Funds	266,527	552,099
Accrued interest	6,720,113	5,736,096
Accrued legal expenses and settlements	498,000	534,550
Medicare cost report settlement reserves	861,046	2,101,837
Other accrued expenses	2,589,245	2,105,516
Accrued expenses	$ 19,460,163	$ 19,563,808

Accrued Expenses (Details Narra

Accrued Expenses (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Employee-related liabilities	$ 7,000,000	$ 7,000,000
Medicare cost report settlement reserves	861,046	$ 2,101,837
Reduction in medicare cost report settlement reserves	$ 1,200,000

Schedule of Debt (Details)

Schedule of Debt (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Notes payable- third parties	$ 1,194,451	$ 2,917,390
Loan payable – related party	2,198,000	2,995,000
Debentures	8,222,240	8,622,240
Total debt	11,614,691	14,534,630
Less current portion of debt	(11,614,691)	(14,534,630)
Total debt, net of current portion

Schedule of Notes Payable Third

Schedule of Notes Payable Third Parties (Details) (Parenthetical) - USD ($)	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Original principal amount	$ 2,198,000	$ 2,995,000
Notes Payable Third Parties One [Member]
Short-Term Debt [Line Items]
Original principal amount	500,000
Notes Payable Third Parties Two [Member]
Short-Term Debt [Line Items]
Original principal amount	1,900,000
Debt discount	400,000
Notes Payable Third Parties Three [Member]
Short-Term Debt [Line Items]
Original principal amount	$ 2,400,000
Debt instruments interest rate	18%
Debt instrument periodic payment	$ 200,000

Schedule of Notes Payable Thi_2

Schedule of Notes Payable Third Parties (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Note payable	$ 1,194,451	$ 2,917,390
Less current portion	(1,194,451)	(2,917,390)
Notes payable - third parties, net of current portion
Notes Payable Third Parties One [Member]
Short-Term Debt [Line Items]
Note payable	$ 167,693	291,557
Notes Payable Third Parties Two [Member]
Short-Term Debt [Line Items]
Note payable		1,137,380
Notes Payable Third Parties Three [Member]
Short-Term Debt [Line Items]
Note payable		$ 1,488,453

Schedule of Loan Payable Relate

Schedule of Loan Payable Related Parties (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Current portion of loan payable, related party	$ 2,198,000	$ 2,995,000
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Current portion of loan payable, related party	2,198,000	2,995,000
Less current portion of loan payable, related party	(2,198,000)	(2,995,000)
Total loan payable, related party, net of current portion

Schedule of Debentures (Details

Schedule of Debentures (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Debentures, Gross	$ 11,614,691	$ 14,534,630
Less current portion	(11,614,691)	(14,534,630)
Debentures, net of current portion
March 2017 Debentures [Member]
Short-Term Debt [Line Items]
Debentures, Gross	2,600,000	2,600,000
Institutional Investors [Member]
Short-Term Debt [Line Items]
Debentures, Gross	8,222,240	8,622,240
Less current portion	(8,222,240)	(8,622,240)
Debentures, net of current portion
Institutional Investors [Member] | March 2017 Debentures [Member]
Short-Term Debt [Line Items]
Debentures, Gross	2,580,240	2,580,240
Institutional Investors [Member] | 2018 Debentures [Member]
Short-Term Debt [Line Items]
Debentures, Gross	5,642,000	5,642,000
Institutional Investors [Member] | October 2022 [Member]
Short-Term Debt [Line Items]
Debentures, Gross		$ 400,000

Debt (Details Narrative)

Debt (Details Narrative) - USD ($)					3 Months Ended					9 Months Ended		12 Months Ended
	Jun. 01, 2023	Dec. 15, 2022	Oct. 12, 2022	Aug. 10, 2021	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2020	Jun. 30, 2023	May 12, 2023	Jan. 18, 2022	May 31, 2020	Sep. 27, 2019	Dec. 31, 2018	Apr. 23, 2018
Short-Term Debt [Line Items]
Notes payable
Initial notes payable					1,194,451					1,194,451		2,917,390
Repayments of debt										400,000
Repayments of related party debt										1,377,000
Notes payable					1,194,451					1,194,451		2,917,390
Gain on forgiveness of debt										200,000	334,819
Current portion of loan payable, related party					2,198,000					2,198,000		2,995,000
Outstanding debentures					11,614,691					11,614,691		14,534,630
Interest expense					36,455					36,455
Conversion of convertible securities
Western Healthcare LLC [Member]
Short-Term Debt [Line Items]
Reduction of aggregate principal amount of notes															$ 400,000
Aggregate principal amount of notes exchange for cash payments															$ 200,000
Gain on forgiveness of debt										200,000
Settlement Agreement [Member]
Short-Term Debt [Line Items]
Gain on legal settlement										600,000
Related Party [Member]
Short-Term Debt [Line Items]
Current portion of loan payable, related party					$ 2,198,000					2,198,000		2,995,000
Western Health Care [Member] | Settlement Agreement [Member]
Short-Term Debt [Line Items]
Repayments of debt				$ 200,000
Debt face amount				$ 2,400,000
Interest rate				18%
Anthony O Killough [Member]
Short-Term Debt [Line Items]
Repayments of debt												1,100,000
Debt face amount																		$ 1,900,000
Repayments of related party debt												350,000
Anthony O Killough [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Notes payable												300,000
Mr Diamantis and Mr O' Killough [Member]
Short-Term Debt [Line Items]
Non-payment of promissory note																	$ 2,200,000
Mr. Christopher Diamantis [Member]
Short-Term Debt [Line Items]
Repayments of related party debt										1,400,000	0		$ 450,000
Proceeds from issuance of debt										$ 580,000
Interest rate					10%					10%
Current portion of loan payable, related party					$ 600,000		900,000			$ 600,000	900,000
Debt instrument, increase, accrued interest										100,000	100,000
Interest remained										$ 0		0
Mr. Christopher Diamantis [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Notes payable																$ 750,000
Tegal Notes [Member]
Short-Term Debt [Line Items]
Notes payable	$ 462,500																			$ 384,384
Initial notes payable	200,000
Repayments of debt	$ 43,750
March 2017 Debentures [Member]
Short-Term Debt [Line Items]
Interest rate					18%					18%
Outstanding debentures					$ 2,600,000					$ 2,600,000		$ 2,600,000
Late payment penalty percentage					30%					30%
Late payment fee amount					$ 600,000					$ 600,000
Interest expense					$ 100,000		100,000			300,000	300,000
Payment of accrued interest										$ 2,100,000
Debt conversion per share					$ 0.00009					$ 0.00009
Debt conversion converted instrument shares issued										28,700,000,000
Deemed dividends					$ 0		0			$ 0	330,500,000
2018 Debentures [Member]
Short-Term Debt [Line Items]
Debt face amount																			$ 14,500,000
Interest rate					18%					18%
Late payment penalty percentage												30%
Late payment fee amount												$ 1,300,000
Interest expense					$ 300,000		$ 300,000			$ 800,000	$ 800,000
Payment of accrued interest										$ 4,100,000
Debt conversion per share														$ 0.052
Debt conversion converted instrument shares issued												108,500,000
Debt conversion converted instrument amount												$ 5,600,000
October 2022 [Member]
Short-Term Debt [Line Items]
Proceeds from issuance of debt			$ 500,000
Conversion of convertible securities			550,000
Original issue discounts			$ 50,000
Payments for rent		$ 150,000
October 2022 [Member] | Monthly Payment Four [Member]
Short-Term Debt [Line Items]
Payments for rent		$ 100,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)			3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 09, 2023	Jul. 02, 2022	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Related Party Transaction [Line Items]
Note receivable from related party			$ 1,790,952		$ 1,790,952		$ 3,110,969
Repayments of Related Party Debt					1,377,000
Interest expense			36,455		36,455
Alcimede Limited [Member]
Related Party Transaction [Line Items]
Professional fees			100,000	$ 100,000	300,000	300,000
InnovaQor [Member]
Related Party Transaction [Line Items]
Professional fees			100,000	$ 53,555	300,000	$ 100,000
Note receivable from related party			$ 2,500,000		2,500,000		$ 1,500,000
Working capital advance					1,000,000
Outstanding receivable from related party		$ 803,416
Repayments of Related Party Debt		$ 883,757
Debt Instrument, Interest Rate, Effective Percentage		10%
Principal amount, percentage	5%						18%
Interest and Other Income							$ 200,000
Debt instrument, maturity date	June 30, 2023 to December 31, 2023
Payment for rent					$ 10,200
InnovaQor [Member] | Promissory Note [Member]
Related Party Transaction [Line Items]
Debt Instrument, Interest Rate, Effective Percentage							10%
Debt Instrument, Face Amount							$ 1,457,253
Debt Instrument, Unamortized Discount							$ 132,478
Debt Instrument, Maturity Date							Jun. 30, 2023
InnovaQor [Member] | New Capital Secured [Member]
Related Party Transaction [Line Items]
Debt Instrument, Interest Rate, Effective Percentage							25%
Related Party [Member] | Promissory Note [Member]
Related Party Transaction [Line Items]
Other Liabilities							$ 883,757
Related Party [Member] | New Promissory Note [Member]
Related Party Transaction [Line Items]
Other Liabilities							$ 441,018

Schedule of Lease-related Asset

Schedule of Lease-related Assets and Liabilities (Details) - USD ($)		Sep. 30, 2023	Dec. 31, 2022
Finance And Operating Lease Obligations
Operating leases, Right-of-use operating lease obligations		$ 400,937	$ 574,256
Finance leases, Property and equipment, net
Total lease assets		400,937	574,256
Operating leases Right-of-use operating lease obligations		175,923	215,063
Finance leases Current liabilities		220,461	220,461
Operating leases Right-of-use operating lease obligations		225,014	359,193
Total lease liabilities		$ 621,398	$ 794,717
Weighted-average remaining term: Operating leases		2 years 1 month 6 days	2 years 7 months 6 days
Weighted-average remaining term: Finance leases	[1]	0 years	0 years
Weighted-average discount rate: Operating leases		13%	13%
Weighted-average discount rate: Finance leases		4.90%	4.90%
[1]As of September 30, 2023 and December 31, 2022, the Company was in default under its finance lease obligation, therefore, the aggregate future minimum lease payments and accrued interest under this finance lease in the amount of $ 0.2

Schedule of Lease Expense (Deta

Schedule of Lease Expense (Details) - USD ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Finance And Operating Lease Obligations
Depreciation/amortization of leased assets
Interest on lease liabilities
Short-term lease expense ()	[1]	82,347	83,211	257,262	248,250
Total lease expense		$ 82,347	$ 83,211	$ 257,262	$ 248,250
[1]Expenses are included in general and administrative expenses in the unaudited condensed consolidated statements of operations.

Schedule of Lease Supplemental

Schedule of Lease Supplemental Cash Flow Information (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Finance And Operating Lease Obligations
Operating cash flows for operating leases	$ 220,365	$ 218,846
Operating cash flows for finance lease
Financing cash flows for finance lease payments

Schedule of Lease-related Ass_2

Schedule of Lease-related Assets and Liabilities (Details) (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Finance And Operating Lease Obligations
Future minimum lease payments including accrued interest	$ 0.2	$ 0.2

Schedule of Future Minimum Rent

Schedule of Future Minimum Rentals Under Right-of-use Operating and Finance Leases (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Lessee, Operating Lease, Liability, to be Paid, Rolling Maturity [Abstract]
2024	$ 217,839
2025	223,795
2026	18,650
2027
2028
Thereafter
Total	460,284
Less interest	(59,347)
Present value of minimum lease payments	400,937
Less current portion of lease obligations	(175,923)	$ (215,063)
Lease obligations, net of current portion	225,014	359,193
Finance Lease, Liability, to be Paid, Fiscal Year Maturity [Abstract]
2024	224,252
2025
2026
2027
2028
Thereafter
Total	224,252
Less interest	(3,791)
Present value of minimum lease payments	220,461
Less current portion of lease obligations	(220,461)	$ (220,461)
Lease obligations, net of current portion

Schedule of Fair Value of Asset

Schedule of Fair Value of Assets and Liabilities Measured on Recurring Basis (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
InnovaQor Series B-1 Preferred Stock [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Asset	$ 9,016,072	$ 9,016,072
InnovaQor Series B-1 Preferred Stock [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Asset
InnovaQor Series B-1 Preferred Stock [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Asset
InnovaQor Series B-1 Preferred Stock [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Asset	9,016,072	9,016,072
Embedded Conversion Options [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Liability	455,336	455,336
Embedded Conversion Options [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Liability
Embedded Conversion Options [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Liability
Embedded Conversion Options [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Liability	$ 455,336	$ 455,336

Fair Value, Derivative Financ_3

Fair Value, Derivative Financial Instruments and Deemed Dividends (Details Narrative)		3 Months Ended				9 Months Ended		12 Months Ended
	Apr. 02, 2022 shares	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2022 shares	Mar. 31, 2022 shares	Sep. 30, 2023 USD ($) shares	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 shares
Market price, percentage						85%
Change in value of embedded conversion option		$ 0	$ 0			$ 0	$ 0	$ 0
Provisions for deemed dividends		0				0	$ 330,500,000
Preferred Stock [Member]
Stock issued during period, shares, new issues | shares				550	1,100
Embedded Conversion Options [Member]
Derivative Liability		455,336				$ 455,336		$ 455,336
Measurement Input, Risk Free Interest Rate [Member]
Risk-free interest rates							0%
Risk-free interest rates							2.73%
Measurement Input, Expected Term [Member] | Minimum [Member]
Expected term							3 days
Measurement Input, Expected Term [Member] | Maximum [Member]
Expected term							2 years 5 months 12 days
Measurement Input, Option Volatility [Member]
Volatility ranging							1.94%
Volatility ranging							1,564%
InnovaQor Series B-1 Preferred Stock [Member]
Stock issued during period, shares, new issues | shares						14,850		14,850	14,950
Number of preferred stock used to settle an outstanding liability | shares									100
Derivative assets		$ 9,000,000				$ 9,000,000		$ 9,000,000
InnovaQor Series B-1 Preferred Stock [Member] | Measurement Input, Risk Free Interest Rate [Member]
Stock measurement input		0.84				0.84
InnovaQor Series B-1 Preferred Stock [Member] | Measurement Input, Price Volatility [Member]
Stock measurement input		250				250
InnovaQor Series B-1 Preferred Stock [Member] | Measurement Input, Expected Term [Member]
Exit period						5 years
InnovaQor Series B-1 Preferred Stock [Member] | Measurement Input, Discount Rate [Member]
Stock measurement input		35				35
Series P Preferred Stock [Member]
Stock issued during period, shares, new issues | shares	550
Deemed dividends							$ 300,000
Series P Preferred Stock [Member] | Preferred Stock [Member]
Deemed dividends							$ 300,000

Schedule of Warrants Activity (

Schedule of Warrants Activity (Details) - Warrant [Member]	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Shares of Common Stock Issuable for Warrants, Beginning Balance | shares	511,333,351,090
Weighted average exercise price, Beginning Balance | $ / shares	$ 0.00009
Number of Shares of Common Stock Issuable for Warrants, issuance of warrants | shares
Weighted average exercise price issuance of warrants | $ / shares
Number of Shares of Common Stock Issuable for Warrants, expiration of warrants | shares	(1)
Weighted average exercise price expiration of warrants | $ / shares	$ (794,998.13)
Number of Shares of Common Stock Issuable for Warrants, Ending Balance | shares	511,333,351,089
Weighted average exercise price, Ending Balance | $ / shares	$ 0.00009

Stockholders_ Deficit (Details

Stockholders’ Deficit (Details Narrative) - USD ($)						3 Months Ended					9 Months Ended		12 Months Ended
	Apr. 02, 2022	Mar. 11, 2022	Nov. 07, 2021	Aug. 27, 2021	Jun. 30, 2020	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Aug. 31, 2020
Class of Stock [Line Items]
Common stock, shares authorized						250,000,000,000					250,000,000,000		250,000,000,000
Common stock, par value						$ 0.0001					$ 0.0001		$ 0.0001
Preferred stock shares authorized						5,000,000					5,000,000
Preferred stock par value						$ 0.01					$ 0.01
Conversion price discount percentage											90%
Gain loss on extinguishment of debt											$ 200,000	$ 334,819
Long-term debt						$ 11,614,691					$ 11,614,691		$ 14,534,630
Common stock shares outstanding						37,051,322,257					37,051,322,257		29,084,322,257
March 2017 Debentures [Member]
Class of Stock [Line Items]
Exercise price per share						$ 0.00009					$ 0.00009
Warrant term						5 years					5 years
Common stock exercisable											190,000,000,000
Warrant maturity date			Mar. 21, 2024
2007 Equity Plan [Member]
Class of Stock [Line Items]
Stock options outstanding						26					26		26
Stock options exercisable													26
Stock options outstanding weighted average exercise price											$ 2,900,000		$ 2,900,000
Weighted average period											2 years 7 months 13 days
Intrinsic value of options exercisable						$ 0					$ 0		$ 0
Common Stock [Member]
Class of Stock [Line Items]
Conversion of convertible securities, common shares						5,117,000,000	400,000,000		2,627,145,066	12,932,500
Number of preferred shares converted											220.5
Conversion of Stock, Shares Issued											26,700,000,000
Warrant [Member]
Class of Stock [Line Items]
Common stock exercisable											511,300,000,000
March Warrants [Member]
Class of Stock [Line Items]
Number of warrants issued as anti dilution provision											507,600,000,000
Series B Warrant [Member] | March 2017 Debentures [Member]
Class of Stock [Line Items]
Common stock exercisable											127,600,000,000
Mr. Diamantis [Member] | Common Stock [Member]
Class of Stock [Line Items]
Conversion of convertible securities, common shares														45
Institutional Investors [Member]
Class of Stock [Line Items]
Long-term debt						$ 8,222,240					$ 8,222,240		$ 8,622,240
Series H Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares outstanding						10					10
Series L Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares outstanding						250,000					250,000
Series M Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares authorized						30,000					30,000		30,000
Preferred stock par value						$ 0.01					$ 0.01		$ 0.01
Preferred stock shares outstanding						20,810.35					20,810.35		20,810
Preferred stock, shares issued						20,810					20,810		20,810
Preferred stock par value						$ 1,000					$ 1,000		$ 1,000
Conversion price discount percentage											90%
Dividend rate											10%
Preferred stock voting percentage											51%
Conversion of Stock, Shares Issued											208,100,000,000
Series M Preferred Stock [Member] | Mr. Diamantis [Member]
Class of Stock [Line Items]
Preferred stock par value					$ 0.01
Preferred stock par value					$ 1,000
Gain loss on extinguishment of debt					$ 18,800,000
Stock repurchased during period, shares					22,000
Conversion of convertible securities, common shares														610.65
Conversion of convertible securities, par value														$ 600,000
Number of preferred shares converted											20,810.35
Series M Preferred Stock [Member] | Mr. Diamantis [Member] | Exchange Agreement [Member]
Class of Stock [Line Items]
Number of stock exchange				570
Stock exchanged value				$ 600,000
Stock issued during period, shares, new issues				9,500
Number of warrants exercisable into common stock				4,750		3,700,000,000					3,700,000,000
Exercise price per share				$ 70		$ 0.00009					$ 0.00009
Warrant term				3 years
Series N Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares authorized						50,000					50,000		50,000
Preferred stock par value						$ 0.01					$ 0.01		$ 0.01
Preferred stock shares outstanding						2,403.78					2,403.78		2,900
Preferred stock, shares issued						2,404					2,404		2,900
Preferred stock par value						$ 1,000					$ 1,000		$ 1,000
Conversion price discount percentage											90%
Dividend rate											10%
Number of preferred shares converted											2,403.78	2,352
Number of common shares converted											5,500,000,000
Series N Preferred Stock [Member] | Common Stock [Member]
Class of Stock [Line Items]
Number of preferred shares converted											496.53	8,400,000,000
Series N Preferred Stock [Member] | Board of Directors [Member]
Class of Stock [Line Items]
Preferred stock shares authorized						5,000,000					5,000,000
Preferred stock par value						$ 1,000					$ 1,000
Series N Preferred Stock [Member] | Holders [Member]
Class of Stock [Line Items]
Stock issued during period, shares, new issues						5,100,000,000					5,500,000,000	8,400,000,000
Stock issued during period, shares, conversion of units						460.53		0			496.53	2,352
Stock issued during period, value, conversion of units						$ 500,000					$ 500,000	$ 2,400,000
Series O Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares authorized						10,000					10,000		10,000
Preferred stock par value						$ 0.01					$ 0.01		$ 0.01
Preferred stock shares outstanding						8,464.59					8,464.59		8,685
Preferred stock, shares issued						8,465					8,465		8,685
Preferred stock par value						$ 1,000					$ 1,000		$ 1,000
Dividend rate											10%
Stock issued during period, shares, new issues											9,900
Number of preferred shares converted											8,464.59	638
Stock issued during period, shares, conversion of units						2,000,000,000					2,500,000,000	6,700,000,000
Preferred stock and received proceeds											$ 9,000,000
Series O Preferred Stock [Member] | Common Stock [Member]
Class of Stock [Line Items]
Number of preferred shares converted											2,500,000,000	6,700,000,000
Conversion of Stock, Shares Issued											94,100,000,000
Series O Preferred Stock [Member] | Holders [Member]
Class of Stock [Line Items]
Stock issued during period, shares, conversion of units						180		0			220.5	638
Stock issued during period, value, conversion of units						$ 200,000					$ 200,000	$ 600,000
Series P Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares authorized						30,000					30,000		30,000
Preferred stock par value						$ 0.01					$ 0.01		$ 0.01
Preferred stock shares outstanding						10,194.87					10,194.87		10,195
Preferred stock, shares issued						10,195					10,195		10,195
Preferred stock par value						$ 1,000					$ 1,000		$ 1,000
Conversion price discount percentage											90%
Dividend rate											10%
Stock issued during period, shares, new issues	550
Number of preferred shares converted											10,194.87
Conversion of Stock, Shares Issued											113,300,000,000
Preferred stock and received proceeds	$ 500,000
Deemed dividends												$ 300,000
Series P Preferred Stock [Member] | Exchange Aggrement [Member]
Class of Stock [Line Items]
Preferred stock par value			$ 1,000
Warrants and rights outstanding			$ 1,100,000
Non-convertible debentures			4,500,000
Long-term debt			$ 1,500,000
Indebtedness and accrued interest, shares			8,544.87
Series P Preferred Stock [Member] | Institutional Investors [Member]
Class of Stock [Line Items]
Stock issued during period, shares, new issues		1,100
Preferred stock and received proceeds		$ 1,000,000
Conversion price discount percentage		10%
Series H Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares authorized						14,202					14,202		14,202
Preferred stock par value						$ 0.01					$ 0.01		$ 0.01
Preferred stock shares outstanding						10					10		10
Preferred stock, shares issued						10					10		10
Preferred stock par value						$ 1,000					$ 1,000		$ 1,000
Conversion price discount percentage											85%
Series L Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares authorized						250,000					250,000		250,000
Preferred stock par value						$ 0.01					$ 0.01		$ 0.01
Preferred stock shares outstanding						250,000					250,000		250,000
Preferred stock, shares issued						250,000					250,000		250,000
Preferred stock par value						$ 1					$ 1		$ 1
Shares issued upon conversion						2,500,000,000					2,500,000,000
Conversion price per share						$ 0.0001					$ 0.0001
Series L Preferred Stock [Member] | Alcimede LLC [Member]
Class of Stock [Line Items]
Preferred stock par value						$ 1					$ 1
Series I-1 and Series I-2 Preferred Stock [Member] | Exchange and Redemption Agreement [Member]
Class of Stock [Line Items]
Preferred stock shares outstanding															30,435.52

Schedule of Supplemental Cash F

Schedule of Supplemental Cash Flow Information (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Supplemental Cash Flow Elements [Abstract]
Cash paid for interest	$ 419,177	$ 1,369,955
Cash paid for income taxes
Series F Preferred Stock converted into common stock		17,500
Stated value of Series N Preferred Stock converted into common stock	496,530	2,352,000
Stated value of Series O Preferred Stock converted into common stock	220,500	638,000
Deemed dividends from issuances of Series P Preferred Stock		333,333
Deemed dividends from trigger of down round provisions of warrants		330,543,036
Non-cash interest income	$ 36,455	$ 80,056

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)					1 Months Ended		9 Months Ended
	Jun. 01, 2023	Sep. 15, 2021	Aug. 15, 2021	Jan. 17, 2018	Jun. 30, 2021	Jul. 31, 2019	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Apr. 23, 2018	Sep. 27, 2016
Operating Loss Carryforwards [Line Items]
Notes payable
Initial notes payable							1,194,451		$ 2,917,390
Repayments of debt							400,000
Settlement Agreement [Member]
Operating Loss Carryforwards [Line Items]
Litigation settlement, amount awarded from other party		$ 3,201	$ 32,922		$ 109,739
Settlement Agreement [Member] | Monthly Payment Through March 1, 2023 [Member]
Operating Loss Carryforwards [Line Items]
Litigation settlement, amount awarded from other party				$ 253,000
CHSPCS [Member]
Operating Loss Carryforwards [Line Items]
Settlement amount						$ 1,300,000
Tegal Notes [Member]
Operating Loss Carryforwards [Line Items]
Notes payable	$ 462,500									$ 384,384
Initial notes payable	200,000
Repayments of debt	$ 43,750
Florida Department of Revenue [Member]
Operating Loss Carryforwards [Line Items]
Income tax penalties and interest paid											$ 900,000
Florida Department of Revenue [Member] | Related Party [Member]
Operating Loss Carryforwards [Line Items]
Due to related party							$ 600,000

Schedule of Discontinued Operat

Schedule of Discontinued Operation of Unaudited Balance Sheet and Operation Statement (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Accounts payable	$ 1,115,066		$ 1,115,066		$ 1,115,066
Accrued expenses	350,259		350,259		341,046
Current liabilities of discontinued operations	1,465,325		1,465,325		$ 1,456,112
Operating expenses		$ 1,696		$ 5,941
Other expense	(1,116)		(9,213)	(1,134)
Provision for income taxes
Loss from discontinued operations	$ (1,116)	$ (1,696)	$ (9,213)	$ (7,075)

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) $ in Millions	Oct. 25, 2023 USD ($)
Subsequent Event [Member]
Subsequent Event [Line Items]
Original principal amount	$ 8.2