v3.26.1
ACCRUED EXPENSES (Tables)
 3 Months Ended
Mar. 31, 2026
Payables and Accruals [Abstract]  
SCHEDULE OF ACCRUED EXPENSES

At March 31, 2026 and December 31, 2025, accrued expenses consisted of the following:

 

   March 31,   December 31, 
   2026   2025 
Accrued payroll and related liabilities  $8,153,390   $7,679,131 
Accrued severance   2,174,035    2,174,035 
Accrued interest   312,433    296,371 
Medicare cost report settlement payables   710,120    690,474 
Patient and third-party liabilities   842,337    624,222 
Other accrued expenses   594,917    438,150 
Accrued expenses  $12,787,232   $11,902,383 
SCHEDULE OF SETTLEMENT PAYABLES

 

   Medicare Cost
Report
Settlement
Payables at
March 31,
2026		 
Twelve months ending:     
March 31, 2027  $710,120 
March 31, 2028   399,890 
March 31, 2029   376,357 
March 31, 2030   200,242 
March 31, 2031   82,782 
Thereafter   - 
Total  $1,769,391