SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

Schedule of revenue and assets by segment


Year ended December 31, 2025
		EPM				CPD				Total
Segment revenue		$	56,413,682			$	285,707			$	56,699,389
Segment expenses:
Segment direct costs			2,052,910				216,964				2,269,874
Segment payroll and benefits			39,743,273				2,173,612				41,916,885
Segment selling, general and administrative ⁽¹⁾			6,123,177				1,248,125				7,371,302
Segment legal and professional			2,005,685				718,644				2,724,329
Adjusted income (loss) from operations		$	6,488,637			$	(4,071,638	)		$	2,416,999

Reconciliation to consolidated loss from operations:

Bad debt expense			—				—				441,875
Acquisition costs			—				—				416,171
Gain on deconsolidation of Always Alpha Sports Management LLC			—				—				(756,574	)
Depreciation and amortization			—				—				2,354,585
Loss from operations			—				—			$	(39,058	)

⁽¹⁾

Excludes bad debt expense


Year ended December 31, 2024
		EPM				CPD				Total
Segment revenue		$	48,263,843			$	3,421,141			$	51,684,984
Segment expenses:
Segment direct costs			1,442,851				1,823,610				3,266,461
Segment payroll and benefits			35,995,180				2,127,860				38,123,040
Segment selling, general and administrative ⁽²⁾			6,276,752				1,013,685				7,290,437
Segment legal and professional			1,690,394				756,689				2,447,083
Adjusted operating income (loss)		$	2,901,524			$	(2,300,703	)		$	557,963

Reconciliation to consolidated loss from operations

Bad debt expense			—				—				505,173
Acquisition costs			—				—				164,044
Impairment of goodwill			—				—				6,671,557
Write off of notes receivable			—				—				1,270,000
Change in fair value of contingent consideration			—				—				50,000
Depreciation and amortization			—				—				2,382,361
Loss from operations			—				—			$	(10,485,172	)

⁽²⁾

Excludes bad debt expense