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Pacific Health Care Organization (PFHO)

Document And Entity Information

Document And Entity Information - shares9 Months Ended
Sep. 30, 2021Nov. 12, 2021
Document Information Line Items
Entity Registrant NamePACIFIC HEALTH CARE ORGANIZATION, INC
Document Type10-Q
Current Fiscal Year End Date--12-31
Entity Common Stock, Shares Outstanding12,800,000
Amendment Flagfalse
Entity Central Index Key0001138476
Entity Current Reporting StatusYes
Entity Filer CategoryNon-accelerated Filer
Document Period End DateSep. 30,
2021
Document Fiscal Year Focus2021
Document Fiscal Period FocusQ3
Entity Small Businesstrue
Entity Emerging Growth Companyfalse
Entity Shell Companyfalse
Document Quarterly Reporttrue
Document Transition Reportfalse
Entity File Number000-50009
Entity Incorporation, State or Country CodeUT
Entity Tax Identification Number87-0285238
Entity Address, Address Line One1201 Dove Street, Suite 300
Entity Address, City or TownNewport Beach
Entity Address, State or ProvinceCA
Entity Address, Postal Zip Code92660
City Area Code949
Local Phone Number721-8272
Title of 12(b) SecurityNone
No Trading Symbol Flagtrue
Security Exchange NameNONE
Entity Interactive Data CurrentYes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)Sep. 30, 2021Dec. 31, 2020
Current Assets
Cash $ 10,155,151 $ 9,498,457
Accounts receivable, net of allowance of $8,433 and $19,404786,112 1,063,090
Deferred rent assets607 0
Receivable – other3,000 4,000
Prepaid expenses74,212 82,499
Total current assets11,019,082 10,648,046
Property and Equipment, net
Computer equipment520,072 507,873
Furniture and fixtures226,323 226,323
Office equipment9,556 9,556
Total property and equipment755,951 743,752
Less: accumulated depreciation and amortization(656,669)(620,705)
Net property and equipment99,282 123,047
Operating lease right-of-use assets, net138,600 309,282
Other assets26,788 26,788
Total Assets11,283,752 11,107,163
Current Liabilities
Accounts payable59,005 80,134
Accrued expenses255,509 275,152
Income tax payable9,783 61,828
Deferred rent expense0 2,725
Deferred tax liabilities19,413 19,413
Dividend payable37,000 37,000
Operating lease liabilities, current portion138,600 243,049
Paycheck protection program loans, current portion35,024 311,118
Unearned revenue37,315 31,544
Total current liabilities591,649 1,061,963
Long Term Liabilities
Operating lease liabilities, long-term portion0 66,233
Paycheck protection program loans, long-term portion183,876 149,582
Total Liabilities775,525 1,277,778
Stockholders’ Equity
Preferred stock; 5,000,000 shares authorized at $0.001 par value of which 40,000 shares designated as Series A preferred and 16,000 shares issued and outstanding16 16
Common stock, $0.001 par value, 2,000,000,000 shares authorized, 12,800,000 shares issued and outstanding12,800 12,800
Additional paid-in capital416,057 416,057
Retained earnings10,079,354 9,400,512
Total Stockholders’ Equity10,508,227 9,829,385
Total Liabilities and Stockholders’ Equity $ 11,283,752 $ 11,107,163

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($)Sep. 30, 2021Dec. 31, 2020
Accounts receivable, allowance (in Dollars) $ 8,433 $ 19,404
Preferred stock, par value (in Dollars per share) $ 0.001 $ 0.001
Preferred stock, shares authorized5,000,000 5,000,000
Preferred stock, shares issued16,000 16,000
Preferred stock, shares outstanding16,000 16,000
Common stock par value (in Dollars per share) $ 0.001 $ 0.001
Common stock, shares issued12,800,000 12,800,000
Common stock, outstanding12,800,000 12,800,000
Common stock, shares authorized2,000,000,000 2,000,000,000
Series A Preferred Stock [Member]
Preferred stock, shares authorized40,000 40,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)3 Months Ended9 Months Ended
Sep. 30, 2021Sep. 30, 2020Sep. 30, 2021Sep. 30, 2020
Revenues
Revenues $ 1,310,618 $ 1,415,754 $ 3,978,431 $ 4,435,169
Expenses
Depreciation12,657 14,122 35,964 46,716
Bad debt provision0 11,000 494 11,101
Consulting fees58,275 58,621 173,796 195,978
Salaries and wages679,530 694,352 2,073,133 2,238,079
Professional fees76,014 68,979 221,970 223,747
Insurance86,527 91,951 242,334 274,974
Outsource service fees109,926 115,803 304,085 359,596
Data maintenance11,917 6,603 75,293 59,415
General and administrative168,939 163,863 492,264 515,738
Total expenses1,203,785 1,225,294 3,619,333 3,925,344
Income from operations106,833 190,460 359,098 509,825
Other income (expense)
Paycheck protection program loan forgiveness income0 0 464,386 0
Paycheck protection program loan interest expense0 0 (3,686)0
Total other income (expense)0 460,700 0
Income before taxes106,833 190,460 819,798 509,825
Income tax provision29,987 53,463 140,956 143,111
Net income $ 76,846 $ 136,997 $ 678,842 $ 366,714
Earnings per share amount (in Dollars per share) $ 0.01 $ 0.01 $ 0.05 $ 0.03
Basic common shares outstanding (in Shares)12,800,000 12,800,000 12,800,000 12,800,000
Fully diluted earnings per share:
Earnings per share amount (in Dollars per share) $ 0.01 $ 0.01 $ 0.05 $ 0.03
Fully diluted common shares outstanding (in Shares)12,816,000 12,816,000 12,816,000 12,816,000
HCO [Member]
Revenues
Revenues $ 289,117 $ 264,781 $ 936,382 $ 916,693
MPN [Member]
Revenues
Revenues137,834 124,836 396,497 363,902
Utilization review [Member]
Revenues
Revenues258,251 307,139 796,927 854,922
Medical bill review [Member]
Revenues
Revenues117,685 77,075 292,445 242,237
Medical case management [Member]
Revenues
Revenues439,073 590,784 1,381,929 1,855,314
Other Revenues [Member]
Revenues
Revenues $ 68,658 $ 51,139 $ 174,251 $ 202,101

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity - USD ($)Preferred Stock [Member]Common Stock [Member]Additional Paid-in Capital [Member]Retained Earnings [Member]Total
Net Income $ 123,128 $ 123,128
Balances at Dec. 31, 2019 $ 16 $ 12,800 $ 416,057 8,850,942 9,279,815
Balances (in Shares) at Dec. 31, 201916,000 12,800,000
Balances at Mar. 31, 2020 $ 16 $ 12,800 416,057 8,974,070 9,402,943
Balances (in Shares) at Mar. 31, 202016,000 12,800,000
Net Income366,714
Balances at Dec. 31, 2019 $ 16 $ 12,800 416,057 8,850,942 9,279,815
Balances (in Shares) at Dec. 31, 201916,000 12,800,000
Balances at Sep. 30, 2020 $ 16 $ 12,800 416,057 9,217,656 9,646,529
Balances (in Shares) at Sep. 30, 202016,000 12,800,000
Net Income106,589 106,589
Balances at Mar. 31, 2020 $ 16 $ 12,800 416,057 8,974,070 9,402,943
Balances (in Shares) at Mar. 31, 202016,000 12,800,000
Balances at Jun. 30, 2020 $ 16 $ 12,800 416,057 9,080,659 9,509,532
Balances (in Shares) at Jun. 30, 202016,000 12,800,000
Net Income136,997 136,997
Balances at Sep. 30, 2020 $ 16 $ 12,800 416,057 9,217,656 9,646,529
Balances (in Shares) at Sep. 30, 202016,000 12,800,000
Net Income507,285 507,285
Balances at Dec. 31, 2020 $ 16 $ 12,800 416,057 9,400,512 9,829,385
Balances (in Shares) at Dec. 31, 202016,000 12,800,000
Balances at Mar. 31, 2021 $ 16 $ 12,800 416,057 9,907,797 10,336,670
Balances (in Shares) at Mar. 31, 202116,000 12,800,000
Net Income678,842
Balances at Dec. 31, 2020 $ 16 $ 12,800 416,057 9,400,512 9,829,385
Balances (in Shares) at Dec. 31, 202016,000 12,800,000
Balances at Sep. 30, 2021 $ 16 $ 12,800 416,057 10,079,354 10,508,227
Balances (in Shares) at Sep. 30, 202116,000 12,800,000
Net Income94,711 94,711
Balances at Mar. 31, 2021 $ 16 $ 12,800 416,057 9,907,797 10,336,670
Balances (in Shares) at Mar. 31, 202116,000 12,800,000
Balances at Jun. 30, 2021 $ 16 $ 12,800 416,057 10,002,508 10,431,381
Balances (in Shares) at Jun. 30, 202116,000 12,800,000
Net Income76,846 76,846
Balances at Sep. 30, 2021 $ 16 $ 12,800 $ 416,057 $ 10,079,354 $ 10,508,227
Balances (in Shares) at Sep. 30, 202116,000 12,800,000

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($)9 Months Ended
Sep. 30, 2021Sep. 30, 2020
Cash flows from operating activities:
Net income $ 678,842 $ 366,714
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation35,964 46,716
Bad debt provision494 11,101
Paycheck protection program loan forgiveness(460,700)0
Changes in operating assets and liabilities:
Decrease in accounts receivable276,484 79,375
Decrease in receivable – other1,000 4,454
Decrease in prepaid expenses8,287 51,865
Decrease in accounts payable(21,129)(4,515)
Decrease in deferred rent expense(2,725)(20,039)
(Decrease) increase in accrued expenses(19,643)43,507
Decrease in income tax payable(52,045)0
Increase in deferred rent assets(607)0
Decrease in prepaid income tax0 135,111
Increase (decrease) in unearned revenue5,771 (13,751)
Net cash provided by operating activities449,993 700,538
Cash flows from investing activities:
Purchase of furniture and office equipment(12,199)(52,803)
Net cash used in investing activities(12,199)(52,803)
Cash flows from financing activities:
Proceeds from paycheck protection program loans218,900 460,700
Net cash provided by financing activities218,900 460,700
Increase in cash656,694 1,108,435
Cash at beginning of period9,498,457 8,104,164
Cash at end of period10,155,151 9,212,599
Interest(3,686)0
Income taxes $ 69,000 $ 0

BASIS OF FINANCIAL STATEMENT PR

BASIS OF FINANCIAL STATEMENT PRESENTATION9 Months Ended
Sep. 30, 2021
Accounting Policies [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]NOTE 1 - BASIS OF FINANCIAL STATEMENT PRESENTATION The accompanying unaudited condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the “Commission”) and in accordance with accounting principles generally accepted in the United States (“GAAP”). Certain information and footnote disclosures normally included in consolidated financial statements have been condensed or omitted in accordance with GAAP rules and regulations. The information furnished in these interim condensed consolidated financial statements includes normal recurring adjustments and reflects all adjustments, which, in the opinion of management, are necessary for a fair presentation of such financial statements. The preparation of condensed consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect both the recorded values of assets and liabilities at the date of the condensed consolidated financial statements and the revenues recognized and expenses incurred during the reporting period. These estimates and assumptions affect the Company’s recognition of deferred expenses, bad debts, income taxes, the carrying value of its long-lived assets and its provision for certain contingencies. The reasonableness of these estimates and assumptions is evaluated continually based on a combination of historical and other information that comes to the Company’s attention that may vary its outlook for the future. While management believes the disclosures and information presented are adequate to make the information not misleading, the Company recommends these interim condensed consolidated financial statements be read in conjunction with its audited financial statements and notes thereto included in its annual report on Form 10-K for the year ended December 31, 2020. Operating results for the nine months ended September 30, 2021, are not necessarily indicative of the results to be expected for the year ending December 31, 2021. Principles of Consolidation Basis of Accounting Revenue Recognition Topic 606 creates a five-step model to recognize revenue which includes (i) identifying the contract with the customer, (ii) identifying the performance obligations in the contract, (iii) determining the transaction price, including variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocating the transaction price to the respective performance obligations in the contract, and (v) recognizing revenue when (or as) the Company satisfies the performance obligation. The Company derives its revenue from the sale of managed care, bill review, utilization review and medical case management services. These services are billed individually as separate components to the Company’s customers. These fees include monthly administration fees, claim network fees, legal support fees, Medicare set-aside fees, lien service fees, Workers’ Compensation carve-outs, flat rate fees or hourly fees depending on the agreement with the customer. The Company enters arrangements for bundled managed care which includes various units of accounting such as network solutions and patient management, including managed care. Such elements are considered separate units of accounting due to each element having value to the customer on a stand-alone basis and are billed separately. The selling price for each unit of accounting is determined using the contract price. When the Company’s customers purchase several products the pricing of the products sold is generally the same as if the products were sold on an individual basis. Revenue is recognized as the work is performed in accordance with the Company’s customer contracts. Based upon the nature of the Company’s products, bundled managed care elements are generally delivered in the same accounting period. The Company recognizes revenue for patient management services ratably over the life of the customer contract. Based upon prior experience in managed care, the Company estimates the deferral amount from when the customer’s claim is received to when the customer contract expires. Advance payments from subscribers and billings made in advance are recorded on the balance sheet as unearned revenue. Accounts Receivables and Bad Debt Allowance The percentages of the amounts due from major customers to total accounts receivable as of September 30, 2021 and December 31, 2020, are as follows:
9/30/2021
12/31/2020
Customer A 25
% 21
%
Customer B 10
% 12
% Significant Customers - During the period ended September 30, 2021 and 2020, the Company had two and three customers, respectively, that accounted for more than 10% of its total sales. The following table sets forth details regarding the percentages of total sales attributable to the Company’s significant customers in the past two years:
9/30/2021
9/30/2020
Customer A 25
% 21
%
Customer B 11
% 12
%
Customer C 8
% 10
% Leases

OPERATING LEASES

OPERATING LEASES9 Months Ended
Sep. 30, 2021
Disclosure Text Block [Abstract]
Lessee, Operating Leases [Text Block]NOTE 2 - OPERATING LEASES In July 2015, the Company entered a 79-month lease for approximately 9,439 square feet of office space, which lease commenced in September 2015. This office space serves as the Company’s principal executive offices, as well as the principal offices of its operating subsidiaries. Operating lease right-of-use (“ROU”) assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent its obligation to make lease payments arising from the lease. Generally, the implicit rate of interest in such arrangements is not readily determinable and the Company utilizes its incremental borrowing rate in determining the present value of lease payments. The Company’s incremental borrowing rate is a hypothetical rate based on its understanding of what its credit rating would be. The operating lease ROU asset includes any lease payments made and excludes lease incentives. The components of lease expense and supplemental cash flow information related to leases for the periods are as follows:
Three Months Ended September 30, 2021
Nine Months Ended September 30, 2021
Lease Cost
Operating lease cost (included in general and administrative in the Company’s condensed consolidated statement of operations) $ 80,246 $ 204,651
Other Information
Cash paid for amounts included in the measurement of lease liabilities for the three and nine months ended September 30, 2021 $ 80,246 $ 204,651
Weighted average remaining lease term – operating leases (in years) 0.58 years 0.58 years
Average discount rate – operating leases 5.75 % 5.75 % The supplemental balance sheet information related to leases for the period is as follows:
At September 30, 2021
At December 31, 2020
Operating leases
Operating lease right-of-use assets, net $ 138,600 $ 309,282
Short-term operating lease liabilities $ 138,600 $ 243,049
Long-term operating lease liabilities - 66,233
Total operating lease liabilities $ 138,600 $ 309,282 Maturities of the Company’s lease liabilities are as follows:
Year Ending
Operating Leases
2021 (remaining 3 months) $ 70,509
2022 71,359
Total lease payments 141,868
Less: Imputed interest/present value discount (3,268
)
Present value of lease liabilities $ 138,600 Lease expenses were $80,246 and $72,687 during the three months ended September 30, 2021 and 2020, respectively, and $204,651 and $225,903 during the nine months ended September 30, 2021 and 2020, respectively.

PAYCHECK PROTECTION PROGRAM LOA

PAYCHECK PROTECTION PROGRAM LOANS9 Months Ended
Sep. 30, 2021
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]NOTE 3 PAYCHECK PROTECTION PROGRAM LOANS In April and May 2020, Pacific Health Care Organization, Inc. (“PHCO”), Medex Managed Care, Inc. (“MMC”) and Medex Medical Management, Inc. (“MMM”) received loans pursuant to the Coronavirus Aid, Relief and Economic Security (“CARES”) Act Paycheck Protection Program. PHCO received a loan in the amount of $133,400 (the “PHCO PPP Loan”). The PHCO PPP Loan interest rate was 1.0% per annum. MMM and MMC received loans of $267,700 and $59,600, respectively (collectively the “Medex Companies PPP Loans”). The Medex Companies PPP Loans interest rate was also 1.0% per annum. In February 2021, the principal and interest on the PHCO PPP Loan and the Medex Companies PPP Loans were forgiven in full. The total amount of the loan and interest forgiven for PHCO was $133,400 and $1,067, respectively. The total amount of the principal and interest forgiven for MMM was $267,700 and $2,142, respectively. The total amount of the principal and interest forgiven for MMC was $59,600 and $477, respectively. The funds were used for qualifying expenses as described in the CARES Act, namely payroll, rent, utilities and group health insurance benefits. Economic Aid Act On April 1, 2021, MMM received a loan pursuant to section 311 of the Economic Aid Act Paycheck Protection Program Second Draw Loans in the amount of $218,900 from First Citizens Bank (the “Second Draw PPP Loan”). The Second Draw PPP Loan bears interest at a rate of 1.0% per annum and is payable monthly commencing on February 28, 2022, if loan forgiveness is not requested by that date. The loan funds are eligible for full forgiveness if used for qualifying expenses, such as payroll, group health benefits, rent and utilities.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS9 Months Ended
Sep. 30, 2021
Subsequent Events [Abstract]
Subsequent Events [Text Block]NOTE 4 - SUBSEQUENT EVENTS In accordance with ASC 855-10 Company management reviewed all material events through the date of issuance and except as disclosed below, there are no material subsequent events to report. On October 19, 2021, the Company completed short-form mergers with its wholly owned subsidiaries Medex Legal Support, Inc. (“MLS”), and Pacific Medical Holding Company (“PMHC”) and Industrial Resolutions Coalition (“IRC”). As a result of the short-form mergers the separate existence of MLS, PMHC and IRC terminated and the business, assets and liabilities of those entities have been transferred to PHCO and, as appropriate were transferred to the Company’s other subsidiaries. The Company continues to offer the services of IRC and MLS through its other subsidiaries. In addition to the services they currently offer, Medex Healthcare, Inc. (“Medex”) will now offer carve-out services and Medicare-set asides and Medex Managed Care, Inc. (“MMC”) will offer lien representation services.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)9 Months Ended
Sep. 30, 2021
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]Principles of Consolidation
Basis of Accounting, Policy [Policy Text Block]Basis of Accounting
Revenue [Policy Text Block]Revenue Recognition Topic 606 creates a five-step model to recognize revenue which includes (i) identifying the contract with the customer, (ii) identifying the performance obligations in the contract, (iii) determining the transaction price, including variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocating the transaction price to the respective performance obligations in the contract, and (v) recognizing revenue when (or as) the Company satisfies the performance obligation. The Company derives its revenue from the sale of managed care, bill review, utilization review and medical case management services. These services are billed individually as separate components to the Company’s customers. These fees include monthly administration fees, claim network fees, legal support fees, Medicare set-aside fees, lien service fees, Workers’ Compensation carve-outs, flat rate fees or hourly fees depending on the agreement with the customer. The Company enters arrangements for bundled managed care which includes various units of accounting such as network solutions and patient management, including managed care. Such elements are considered separate units of accounting due to each element having value to the customer on a stand-alone basis and are billed separately. The selling price for each unit of accounting is determined using the contract price. When the Company’s customers purchase several products the pricing of the products sold is generally the same as if the products were sold on an individual basis. Revenue is recognized as the work is performed in accordance with the Company’s customer contracts. Based upon the nature of the Company’s products, bundled managed care elements are generally delivered in the same accounting period. The Company recognizes revenue for patient management services ratably over the life of the customer contract. Based upon prior experience in managed care, the Company estimates the deferral amount from when the customer’s claim is received to when the customer contract expires. Advance payments from subscribers and billings made in advance are recorded on the balance sheet as unearned revenue.
Receivable [Policy Text Block]Accounts Receivables and Bad Debt Allowance The percentages of the amounts due from major customers to total accounts receivable as of September 30, 2021 and December 31, 2020, are as follows:
9/30/2021
12/31/2020
Customer A 25
% 21
%
Customer B 10
% 12
% Significant Customers - During the period ended September 30, 2021 and 2020, the Company had two and three customers, respectively, that accounted for more than 10% of its total sales. The following table sets forth details regarding the percentages of total sales attributable to the Company’s significant customers in the past two years:
9/30/2021
9/30/2020
Customer A 25
% 21
%
Customer B 11
% 12
%
Customer C 8
% 10
%
Concentration Risk, Customer Risk, Policy [Policy Text Block]Significant Customers - During the period ended September 30, 2021 and 2020, the Company had two and three customers, respectively, that accounted for more than 10% of its total sales. The following table sets forth details regarding the percentages of total sales attributable to the Company’s significant customers in the past two years:
Lessee, Leases [Policy Text Block]Leases

BASIS OF FINANCIAL STATEMENT _2

BASIS OF FINANCIAL STATEMENT PRESENTATION (Tables)9 Months Ended
Sep. 30, 2021
Credit Concentration Risk [Member]
BASIS OF FINANCIAL STATEMENT PRESENTATION (Tables) [Line Items]
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]The percentages of the amounts due from major customers to total accounts receivable as of September 30, 2021 and December 31, 2020, are as follows:
9/30/2021
12/31/2020
Customer A 25
% 21
%
Customer B 10
% 12
%
Customer Concentration Risk [Member]
BASIS OF FINANCIAL STATEMENT PRESENTATION (Tables) [Line Items]
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]During the period ended September 30, 2021 and 2020, the Company had two and three customers, respectively, that accounted for more than 10% of its total sales. The following table sets forth details regarding the percentages of total sales attributable to the Company’s significant customers in the past two years:
9/30/2021
9/30/2020
Customer A 25
% 21
%
Customer B 11
% 12
%
Customer C 8
% 10
%

OPERATING LEASES (Tables)

OPERATING LEASES (Tables)9 Months Ended
Sep. 30, 2021
Disclosure Text Block [Abstract]
Lease, Cost [Table Text Block]The components of lease expense and supplemental cash flow information related to leases for the periods are as follows:
Three Months Ended September 30, 2021
Nine Months Ended September 30, 2021
Lease Cost
Operating lease cost (included in general and administrative in the Company’s condensed consolidated statement of operations) $ 80,246 $ 204,651
Other Information
Cash paid for amounts included in the measurement of lease liabilities for the three and nine months ended September 30, 2021 $ 80,246 $ 204,651
Weighted average remaining lease term – operating leases (in years) 0.58 years 0.58 years
Average discount rate – operating leases 5.75 % 5.75 %
At September 30, 2021
At December 31, 2020
Operating leases
Operating lease right-of-use assets, net $ 138,600 $ 309,282
Short-term operating lease liabilities $ 138,600 $ 243,049
Long-term operating lease liabilities - 66,233
Total operating lease liabilities $ 138,600 $ 309,282
Lessee, Operating Lease, Liability, Maturity [Table Text Block]Maturities of the Company’s lease liabilities are as follows:
Year Ending
Operating Leases
2021 (remaining 3 months) $ 70,509
2022 71,359
Total lease payments 141,868
Less: Imputed interest/present value discount (3,268
)
Present value of lease liabilities $ 138,600

BASIS OF FINANCIAL STATEMENT _3

BASIS OF FINANCIAL STATEMENT PRESENTATION (Details)9 Months Ended
Sep. 30, 2021USD ($)Sep. 30, 2020Dec. 31, 2020USD ($)
BASIS OF FINANCIAL STATEMENT PRESENTATION (Details) [Line Items]
Accounts Receivable, Allowance for Credit Loss $ 8,433 $ 19,404
Customer Concentration Risk [Member] | Revenue Benchmark [Member]
BASIS OF FINANCIAL STATEMENT PRESENTATION (Details) [Line Items]
Number of Customers2 3

BASIS OF FINANCIAL STATEMENT _4

BASIS OF FINANCIAL STATEMENT PRESENTATION (Details) - Schedules of Credit Concentration Risk - Credit Concentration Risk [Member] - Accounts Receivable [Member]9 Months Ended12 Months Ended
Sep. 30, 2021Dec. 31, 2020
Customer A [Member]
Concentration Risk [Line Items]
Credit Concentration Risk, Percentage25.00%21.00%
Customer B [Member]
Concentration Risk [Line Items]
Credit Concentration Risk, Percentage10.00%12.00%

BASIS OF FINANCIAL STATEMENT _5

BASIS OF FINANCIAL STATEMENT PRESENTATION (Details) - Schedules of Customer Concentration Risk - Customer Concentration Risk [Member] - Revenue Benchmark [Member]9 Months Ended
Sep. 30, 2021Sep. 30, 2020
Customer A [Member]
Concentration Risk [Line Items]
Customer Concentration Risk25.00%21.00%
Customer B [Member]
Concentration Risk [Line Items]
Customer Concentration Risk11.00%12.00%
Customer C [Member]
Concentration Risk [Line Items]
Customer Concentration Risk8.00%10.00%

OPERATING LEASES (Details)

OPERATING LEASES (Details)3 Months Ended9 Months Ended
Sep. 30, 2021USD ($)Jun. 30, 2020USD ($)Sep. 30, 2021USD ($)Sep. 30, 2020USD ($)Jul. 31, 2015ft²
Disclosure Text Block [Abstract]
Lessee, Operating Lease, Term of Contract79 months
Area of Real Estate Property (in Square Feet) | ft²9,439
Operating Lease, Expense | $ $ 80,246 $ 72,687 $ 204,651 $ 225,903

OPERATING LEASES (Details) - Le

OPERATING LEASES (Details) - Lease, Cost - USD ($)3 Months Ended9 Months Ended
Sep. 30, 2021Sep. 30, 2021Dec. 31, 2020
Lease, Cost [Abstract]
Operating lease cost (included in general and administrative in the Company’s condensed consolidated statement of operations) $ 80,246 $ 204,651
Cash paid for amounts included in the measurement of lease liabilities for the three and nine months ended September 30, 2021 $ 80,246 $ 204,651
Weighted average remaining lease term – operating leases (in years)6 months 29 days6 months 29 days
Average discount rate – operating leases5.75%5.75%
Long-term right-of-use assets $ 138,600 $ 138,600 $ 309,282
Short-term operating lease liabilities138,600 138,600 243,049
Long-term operating lease liabilities0 0 66,233
Total operating lease liabilities $ 138,600 $ 138,600 $ 309,282

OPERATING LEASES (Details) - _2

OPERATING LEASES (Details) - Lessee, Operating Lease, Liability, Maturity - USD ($)Sep. 30, 2021Dec. 31, 2020
Lessee, Operating Lease, Liability, Maturity [Abstract]
2021 (remaining 3 months) $ 70,509
202271,359
Total lease payments141,868
Less: Imputed interest/present value discount(3,268)
Present value of lease liabilities $ 138,600 $ 309,282

PAYCHECK PROTECTION PROGRAM L_2

PAYCHECK PROTECTION PROGRAM LOANS (Details) - USD ($)Feb. 28, 2022May 11, 2020Apr. 30, 2020Apr. 21, 2020Feb. 28, 2021Apr. 01, 2021
PAYCHECK PROTECTION PROGRAM LOANS (Details) [Line Items]
Proceeds from Notes Payable $ 59,600 $ 267,700 $ 133,400
Debt Instrument, Interest Rate, Stated Percentage1.00%1.00%
Pacific Health Care Organization, Inc. (“PHCO”) [Member]
PAYCHECK PROTECTION PROGRAM LOANS (Details) [Line Items]
Debt Instrument, Decrease, Forgiveness $ 133,400
Medex Managed Care, Inc. (“MMC”) [Member]
PAYCHECK PROTECTION PROGRAM LOANS (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage1.00%
Debt Instrument, Decrease, Forgiveness267,700
Debt Instrument, Face Amount $ 218,900
Debt Instrument, Payment Termspayable monthly commencing on February 28, 2022, if loan forgiveness is not requested by that date
Medex Medical Management, Inc. (“MMM”) [Member]
PAYCHECK PROTECTION PROGRAM LOANS (Details) [Line Items]
Debt Instrument, Decrease, Forgiveness59,600
Interest Expense [Member] | Pacific Health Care Organization, Inc. (“PHCO”) [Member]
PAYCHECK PROTECTION PROGRAM LOANS (Details) [Line Items]
Debt Instrument, Decrease, Forgiveness1,067
Interest Expense [Member] | Medex Managed Care, Inc. (“MMC”) [Member]
PAYCHECK PROTECTION PROGRAM LOANS (Details) [Line Items]
Debt Instrument, Decrease, Forgiveness2,142
Interest Expense [Member] | Medex Medical Management, Inc. (“MMM”) [Member]
PAYCHECK PROTECTION PROGRAM LOANS (Details) [Line Items]
Debt Instrument, Decrease, Forgiveness $ 477