Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2018
Document And Entity Information
Entity Registrant Name	IMAC Holdings, Inc.
Entity Central Index Key	0001729944
Document Type	S-1/A
Document Period End Date	Sep. 30, 2018
Amendment Flag	true
Amendment Description	Amendment No. 2
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false

Consolidated Balance Sheets - USD ($)	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Current assets:
Cash	$ 241,874	$ 127,788	$ 876,205
Accounts receivable, net	678,786	138,981
Employee/Shareholder receivables	8,867	1,005	301,000
Due from related parties		347,648	421,603
Other assets	423,325	93,040	2,743
Total current assets	1,352,852	708,463	1,601,551
Property and equipment, net	3,420,132	542,791
Other assets:
Intangible assets, net	6,243,044
Security deposits	438,163	27,828
Total other assets	6,259,573	27,828
Total assets	11,454,191	1,279,081	1,601,551
Current liabilities:
Accounts payable and accrued expenses	882,813	56,665	2,991
Acquisition liabilities	7,259,208
Patient deposits	850,737	130,906
Due to related parties		95,501	48,099
Notes payable, current portion	3,855,628	157,932
Capital lease obligation, net of current portion	16,563	7,820
Line of credit	379,975	25,000
Total current liabilities	13,244,924	473,824	51,090
Long-term liabilities:
Notes payable, net of current portion	357,697	456,152	500,000
Capital Lease Obligation	88,291	52,494
Deferred Rent	201,223	64,753
Lease Incentive Obligation	605,086	60,428
Total liabilities	14,497,221	1,107,651	551,090
Stockholders' equity:
Preferred stock - $0.001 par value, 5,000,000 authorized, nil outstanding as of December 31, 2017 and 2016, and September 30, 2018 (unaudited)
Common stock; $0.001 par value, 30,000,000 authorized, 6,582,737, 6,492,563, and 6,582,737 shares issued and outstanding as of December 31, 2017 and 2016 and September 30, 2018 (unaudited)	6,583	6,583	6,493
Additional paid-in capital	1,231,917	1,231,917	1,194,507
Accumulated deficit	(2,607,362)	(491,076)	(433,896)
Non-controlling interest	(1,674,168)	(575,994)	283,357
Total stockholders’ equity	(3,043,030)	171,430	1,050,461
Total liabilities and stockholders’ equity	$ 11,454,191	$ 1,279,081	$ 1,601,551

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000	5,000,000
Preferred stock, shares outstanding
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	30,000,000	30,000,000	30,000,000
Common stock, shares issued	6,582,737	6,582,737	6,492,563
Common stock, shares outstanding	6,582,737	6,582,737	6,492,563

Condensed Consolidated Balance Sheets (Integrated Medicine and Chiropractic Regeneration Center PSC) - USD ($)	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current assets:
Cash		$ 127,788	$ 876,205
Accounts receivable, net		138,981
Employee and Member receivables		1,005	301,000
Other assets		93,040	2,743
Total current assets		708,463	1,601,551
Property and equipment, net		542,791
Other assets:
Due from related parties		347,648	421,603
Security deposits		27,828
Total other assets		27,828
Total assets		1,279,081	1,601,551
Current liabilities:
Accounts payable and accrued expenses		56,665	2,991
Patient deposits		130,906
Notes payable - current portion		157,932
Capital lease obligation, current portion		7,820
Line of credit		25,000
Total current liabilities		473,824	51,090
Long-term liabilities:
Notes payable, net of current portion		456,152	500,000
Capital lease obligation, net of current portion		52,494
Deferred rent		64,753
Lease incentive obligation		60,428
Total liabilities		1,107,651	551,090
Stockholders' equity:
Common stock, $1.00 par value, 1,000 shares issued and outstanding		6,583	6,493
Retained earnings		(491,076)	(433,896)
Total liabilities and stockholders' equity		1,279,081	1,601,551
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Current assets:
Cash	$ 65,876	15,994	29,706
Accounts receivable, net	465,568	324,261	229,849
Employee and Member receivables	34,050	1,070	84,120
Other assets	65,880	65,780	37,749
Total current assets	631,374	407,105	381,424
Property and equipment, net	653,666	708,798	1,105,732
Other assets:
Due from related parties	41,060	99,832	48,099
Security deposits	5,521	5,521	5,520
Total other assets	46,581	105,353	53,619
Total assets	1,331,621	1,221,256	1,540,775
Current liabilities:
Accounts payable and accrued expenses	144,572	84,180	54,574
Patient deposits	300,885	161,929	165,161
Notes payable - current portion	48,412	49,989	76,950
Capital lease obligation, current portion	8,306	7,867
Line of credit	149,902	100,000	140,000
Total current liabilities	652,077	403,965	436,685
Long-term liabilities:
Notes payable, net of current portion	74,675	80,000	575,095
Capital lease obligation, net of current portion	46,176	46,448
Deferred rent	42,194	44,960	33,000
Lease incentive obligation	193,495	205,708
Total liabilities	1,008,617	781,081	1,044,780
Stockholders' equity:
Common stock, $1.00 par value, 1,000 shares issued and outstanding	1,000	1,000	1,000
Retained earnings	322,004	439,175	494,995
Total stockholders' equity	323,004	440,175	495,995
Total liabilities and stockholders' equity	$ 1,331,621	$ 1,221,256	$ 1,540,775

Condensed Consolidated Balance Sheets (Integrated Medicine and Chiropractic Regeneration Center PSC) (Parenthetical) - $ / shares	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Common stock, par value		$ 0.001	$ 0.001
Common stock, shares issued		6,582,737	6,492,563
Common stock, shares outstanding		6,582,737	6,492,563
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Common stock, par value	$ 1.00	$ 1.00	$ 1.00
Common stock, shares issued	1,000	1,000	1,000
Common stock, shares outstanding	1,000	1,000	1,000

Condensed Balance Sheets (IMAC Regeneration Center of St Louis, LLC) - USD ($)	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current assets:
Cash		$ 127,788	$ 876,205
Accounts receivable, net		138,981
Other assets		93,040	2,743
Total current assets		708,463	1,601,551
Property and equipment, net		542,791
Other assets:
Security deposits		27,828
Total other assets		27,828
Total assets		1,279,081	1,601,551
Current liabilities:
Accounts payable and accrued expenses		56,665	2,991
Patient deposits		130,906
Notes payable - current portion		157,932
Line of credit		25,000
Total current liabilities		473,824	51,090
Long-term liabilities:
Notes payable, net of current portion		456,152	500,000
Deferred Rent		64,753
Lease Incentive Obligation		60,428
Total liabilities		1,107,651	551,090
Total liabilities and Members' equity		1,279,081	1,601,551
IMAC Regeneration Center of St. Louis, LLC [Member]
Current assets:
Cash	$ 16,055	34,911	20,797
Accounts receivable, net	221,502	183,064	213,452
Other assets	13,630	29,355	31,726
Total current assets	251,187	247,330	265,975
Property and equipment, net	847,191	878,521	765,220
Other assets:
Security deposits	454,814	454,814	504,814
Total other assets	454,814	454,814	504,814
Total assets	1,553,192	1,580,665	1,536,009
Current liabilities:
Accounts payable and accrued expenses	76,051	35,117	90,507
Patient deposits	243,077	163,176	205,743
Notes payable - current portion	52,814	52,236	49,987
Related party payable	128,593	4,331
Related party note payable	420,788	420,788	500,000
Line of credit	150,000	150,000
Total current liabilities	1,071,323	825,648	846,237
Long-term liabilities:
Notes payable, net of current portion	198,730	212,152	264,388
Deferred Rent	97,209	98,959	65,700
Lease Incentive Obligation	409,962	424,844	355,230
Total liabilities	1,777,224	1,561,603	1,531,555
Members' equity (deficit)	(224,032)	19,061	4,454
Total liabilities and Members' equity	$ 1,553,192	$ 1,580,664	$ 1,536,009

Balance Sheets (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC) - USD ($)	Jun. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Current assets:
Cash		$ 127,788	$ 876,205
Accounts receivable, net		138,981
Total current assets		708,463	1,601,551
Property and equipment, net		542,791
Total assets		1,279,081	1,601,551
Current liabilities:
Accounts payable and accrued expenses		56,665	2,991
Total current liabilities		473,824	51,090
Long-term liabilities:
Total liabilities		1,107,651	551,090
Total liabilities and member's equity		1,279,081	1,601,551
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]
Current assets:
Cash	$ 23,419	49,764	54,992
Accounts receivable, net	233,018	193,734	183,450
Prepaid expenses and other current assets	6,031	6,031	6,469
Total current assets	262,468	249,529	244,911
Property and equipment, net	21,022	28,570	46,500
Total assets	283,490	278,099	291,411
Current liabilities:
Accounts payable and accrued expenses	52,170	17,467	30,483
Total current liabilities	52,170	17,467	30,483
Long-term liabilities:
Line of credit	81,365	83,138	84,497
Total liabilities	133,535	100,605	114,980
Member's equity	149,955	177,494	176,431
Total liabilities and member's equity	$ 283,490	$ 278,099	$ 291,411

Consolidated Statements of Operations - USD ($)	9 Months Ended		12 Months Ended
Consolidated Statements of Operations - USD ($)	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Total patient revenue, net	$ 3,364,190	$ 330,262	$ 654,625
Total revenue	3,428,190	428,062	786,025	15,000
Operating expenses:
Patient expenses	425,609	42,853	63,216	4,266
Salaries and benefits	2,709,489	689,815	967,627	33,589
Share-based compensation	11,248	7,499	18,747	150,000
Advertising and marketing	470,199	61,159	119,867	25,000
General and administrative	1,980,827	243,440	465,740	21,192
Depreciation	544,820	36,422	65,895
Total operating expenses	6,142,192	1,081,188	1,701,092	234,047
Operating loss	(2,714,002)	(653,126)	(915,067)	(219,047)
Other income (expense):
Interest income	7,541	11,375	14,821	4
Other income	18,356
Loss on disposal of assets			(2,744)
Interest expense	(102,092)	(22,056)	(27,151)
Total other income (expense)	(76,195)	(10,681)	(15,074)	4
Loss before equity in earnings (loss) of non-consolidated affiliate	(2,790,197)	(663,807)	(930,141)	(219,043)
Equity in earnings (loss) of non-consolidated affiliate	(105,550)	14,273	13,609	(178,397)
Net Loss	(2,895,747)	(649,534)	(916,532)	(397,440)
Net loss attributable to the non-controlling interest	779,463	712,570	859,351	16,643
Net (loss) income	(2,116,284)	63,036	(57,181)	(380,797)
Patient Revenues [Member]
Total patient revenue, net	8,020,071	685,252	1,378,313
Contractual Adjustments [Member]
Total patient revenue, net	(4,655,881)	(354,990)	(723,688)
Management Fees [Member]
Total revenue	$ 64,000	$ 97,800	$ 131,400	$ 15,000

Condensed Consolidated Statements of Operations (Integrated Medicine and Chiropractic Regeneration Center PSC) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016
Total Patient Revenue			$ 786,025	$ 15,000
Operating expenses:
Patient expenses			63,216	4,266
Salaries and benefits			967,627	33,589
Advertising and marketing			119,867	25,000
General and administrative			465,740	21,192
Depreciation and amortization			65,895
Total operating expenses			1,701,092	234,047
Operating (loss) income			(915,067)	(219,047)
Other income (expense):
Interest income			14,821	4
Gain on disposal of assets			(2,744)
Interest expense			(27,151)
Total other income (expense)			(15,074)	4
Net (loss) income			(57,181)	(380,797)
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Total Patient Revenue	$ 980,209	$ 1,153,815	4,960,132	3,311,884
Operating expenses:
Patient expenses	138,853	126,320	648,479	581,008
Salaries and benefits	651,282	564,616	2,334,770	1,999,455
Advertising and marketing	44,817	40,511	142,642	126,419
General and administrative	203,376	208,985	885,273	509,360
Depreciation and amortization	59,752	33,621	197,945	139,614
Total operating expenses	1,098,080	974,053	4,209,109	3,355,856
Operating (loss) income	(117,871)	179,762	751,023	(43,972)
Other income (expense):
Interest income	4,096			586
Gain on disposal of assets		74,120	(569,617)
Interest expense	(3,395)	(22,010)	(37,229)	(41,100)
Total other income (expense)	701	52,110	(606,846)	(40,514)
Net (loss) income	(117,170)	231,872	144,177	(84,486)
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Contractual Adjustments [Member]
Total Patient Revenue	(1,845,047)	(1,776,260)	(8,298,287)	(11,678,158)
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Patient Revenues [Member]
Total Patient Revenue	$ 2,825,256	$ 2,930,075	$ 13,258,419	$ 14,990,042

Condensed Statements of Income and Members' Equity (Deficit) (IMAC Regeneration Center of St Louis, LLC) - USD ($)	Total	Patient Revenues [Member]	Contractual Adjustments [Member]	IMAC Regeneration Center of St. Louis, LLC [Member]	IMAC Regeneration Center of St. Louis, LLC [Member] Patient Revenues [Member]	IMAC Regeneration Center of St. Louis, LLC [Member] Contractual Adjustments [Member]
Total patient revenues, net				$ 913,654	$ 3,171,811	$ (2,258,157)
Operating expenses:
Patient expenses	4,266			211,554
Salaries and benefits	33,589			661,882
Advertising and marketing	25,000			121,040
General and administrative	21,192			337,409
Depreciation and Amortization				70,979
Total operating expenses	234,047			1,402,864
(Loss) income from operations	(219,047)			(489,210)
Other income (expense):
Interest income	4
Interest expense				(6,336)
Total other income (expense)	4			(6,336)
Net (loss) income	(380,797)			(495,546)
Members' equity, beginning of the period at Dec. 31, 2015				500,000
Members' equity (deficit), end of the period at Dec. 31, 2016				4,454
Total patient revenues, net				624,981	1,814,432	(1,189,451)
Operating expenses:
Patient expenses				111,909
Salaries and benefits				280,466
Advertising and marketing				36,226
General and administrative				139,338
Depreciation and Amortization				27,104
Total operating expenses				595,043
(Loss) income from operations				29,938
Other income (expense):
Interest expense				(9,475)
Total other income (expense)				(9,475)
Net (loss) income				20,463
Members' equity (deficit), end of the period at Mar. 31, 2017				24,916
Members' equity, beginning of the period at Dec. 31, 2016				4,454
Total patient revenues, net	654,625	$ 1,378,313	$ (723,688)	2,709,928	8,073,943	(5,364,015)
Operating expenses:
Patient expenses	63,216			309,927
Salaries and benefits	967,627			1,327,527
Advertising and marketing	119,867			202,541
General and administrative	465,740			679,596
Depreciation and Amortization				134,563
Total operating expenses	1,701,092			2,654,154
(Loss) income from operations	(915,067)			55,774
Other income (expense):
Interest income	14,821			2,670
Interest expense	(27,151)			(43,836)
Total other income (expense)	(15,074)			(41,166)
Net (loss) income	$ (57,181)			14,608
Members' equity, beginning of the period at Dec. 31, 2016				4,454
Members' equity (deficit), end of the period at Dec. 31, 2017				19,061
Total patient revenues, net				531,970	$ 1,726,631	$ (1,194,661)
Operating expenses:
Patient expenses				101,761
Salaries and benefits				382,016
Advertising and marketing				72,489
General and administrative				168,772
Depreciation and Amortization				39,036
Total operating expenses				764,073
(Loss) income from operations				(232,103)
Other income (expense):
Interest expense				(10,991)
Total other income (expense)				(10,991)
Net (loss) income				(243,094)
Members' equity (deficit), end of the period at Mar. 31, 2018				(224,032)
Members' equity, beginning of the period at Dec. 31, 2017				$ 19,061

Statements of Income and Changes in Member's Equity (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC) - USD ($)	Total	Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]
Patient revenues, net		$ 1,189,878
Operating expenses:
Rent	0	80,007
Salaries and benefits	33,589	719,780
General and administrative	21,192	230,118
Depreciation		25,460
Total operating expenses	234,047	1,055,365
Operating income	(219,047)	134,513
Other income (expense):
Other income	4	218
Interest expense		(4,657)
Total other income (expenses)	4	(4,439)
Net income	(380,797)	130,074
Members' equity, beginning of the period at Dec. 31, 2015		155,644
Other income (expense):
Distributions		(109,287)
Members' equity (deficit), end of the period at Dec. 31, 2016		176,431
Patient revenues, net		593,494
Operating expenses:
Rent		48,806
Salaries and benefits		357,283
General and administrative		135,408
Depreciation		9,318
Total operating expenses		550,815
Operating income		42,679
Other income (expense):
Other income		158
Interest expense		(2,445)
Total other income (expenses)		(2,287)
Net income		40,392
Members' equity, beginning of the period at Dec. 31, 2016		176,431
Other income (expense):
Distributions		(74,303)
Members' equity (deficit), end of the period at Jun. 30, 2017		142,520
Patient revenues, net	654,625	1,271,630
Operating expenses:
Rent	191,758	84,717
Salaries and benefits	967,627	717,376
General and administrative	465,740	324,114
Depreciation	65,895	17,930
Total operating expenses	1,701,092	1,144,137
Operating income	(915,067)	127,493
Other income (expense):
Other income	14,821	216
Interest expense	(27,151)	(4,929)
Total other income (expenses)	(15,074)	(4,713)
Net income	$ (57,181)	122,780
Members' equity, beginning of the period at Dec. 31, 2016		176,431
Other income (expense):
Distributions		(121,717)
Members' equity (deficit), end of the period at Dec. 31, 2017		177,494
Patient revenues, net		661,377
Operating expenses:
Rent		38,622
Salaries and benefits		373,497
General and administrative		190,176
Depreciation		8,148
Total operating expenses		610,443
Operating income		50,934
Other income (expense):
Other income		154
Interest expense		(3,272)
Total other income (expenses)		(3,118)
Net income		47,816
Members' equity, beginning of the period at Dec. 31, 2017		177,494
Other income (expense):
Distributions		(75,355)
Members' equity (deficit), end of the period at Jun. 30, 2018		$ 149,955

Consolidated Statement of Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Non-Controlling Interest [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2015	$ 3,607	$ (2,607)		$ (53,099)	$ (52,099)
Balance, shares at Dec. 31, 2015	3,606,979
Issuance of shares for cash	$ 2,525	1,047,475			$ 1,050,000
Issuance of shares for cash, shares	2,524,885				2,524,885
Issuance of subsidiary shares for cash			300,000		$ 300,000
Issuance of shares for services	$ 361	149,639			$ 150,000
Issuance of shares for services, shares	360,698				360,698
Net loss			(16,643)	(380,797)	$ (397,440)
Balance at Dec. 31, 2016	$ 6,493	1,194,507	283,357	(433,896)	1,050,461
Balance, shares at Dec. 31, 2016	6,492,563
Issuance of shares for services	$ 90	37,410			$ 37,500
Issuance of shares for services, shares	90,174				90,174
Net loss			(859,351)	(57,181)	$ (916,532)
Balance at Dec. 31, 2017	$ 6,583	1,231,917	(575,994)	(491,077)	171,430
Balance, shares at Dec. 31, 2017	6,582,737
Purchase of non-controlling interest			(318,712)		(318,712)
Net loss			(779,463)	(2,116,284)	(2,895,747)
Balance at Sep. 30, 2018	$ 6,583	$ 1,231,917	$ (1,674,169)	$ (2,607,361)	$ (3,043,030)
Balance, shares at Sep. 30, 2018	6,582,737

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669619-108580

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1A
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1B
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669625-108580

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1A
-Subparagraph (c)(1)
-URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4J
-URI http://asc.fasb.org/extlink&oid=84234705&loc=SL4591551-111686

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3000-108585

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4569616-111683

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4K
-URI http://asc.fasb.org/extlink&oid=84234705&loc=SL4591552-111686

+ Details

Consolidated Statements of Stockholders' Equity (Integrated Medicine and Chiropractic Regeneration Center PSC) - Integrated Medicine and Chiropractic Regeneration Center PSC [Member] - USD ($)	Common Stock [Member]	Accumulated Deficit [Member]	Total Stockholders Equity [Member]
Balance at Dec. 31, 2015	$ 1,000	$ 719,484	$ 720,484
Balance, shares at Dec. 31, 2015	1,000
Net (loss) income		(84,486)	(84,486)
Distributions		(140,000)	(140,000)
Balance at Dec. 31, 2016	$ 1,000	494,998	495,995
Balance, shares at Dec. 31, 2016	1,000
Net (loss) income		144,177	144,177
Distributions		(200,000)	(200,000)
Balance at Dec. 31, 2017	$ 1,000	494,998	495,995
Balance, shares at Dec. 31, 2017	1,000
Balance at Dec. 31, 2017	$ 1,000	$ 494,998	$ 495,995
Balance, shares at Dec. 31, 2017	1,000

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended		12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net loss	$ (2,895,747)	$ (649,534)	$ (916,532)	$ (397,440)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	544,821	36,422	65,895
Deferred rent	136,470	55,517	64,753
Equity in (earnings) loss of non-consolidated affiliate	(105,550)	14,273	13,609	(178,397)
(Increase) decrease in operating assets:
Accounts receivable, net	(547,667)	194,386	208,416	(305,000)
Due from related parties	(95,501)	80,362
Other assets	(330,285)	(37,994)	(90,296)	(2,743)
Security deposits	(410,335)	(21,000)	(27,828)
Increase (decrease) in operating liabilities:
Accounts payable and accrued expenses	826,149	90,337	53,673	2,991
Patient deposits	719,831	100,122	130,906
Due to shareholders
Lease incentive obligation	544,658		60,428
Net cash (used in) provided by operating activities	(1,613,156)	(137,109)	(436,976)	(880,589)
Cash flows from investing activities:
Purchase of property and equipment	(2,405,999)	(492,812)	(546,470)
Investment in and loan to IMAC St. Louis, LLC	347,648	51,162	73,955	(421,603)
Net cash (used in) provided by investing activities	(2,058,351)	(441,650)	(472,515)	(421,603)
Cash flows from financing activities:
Proceeds from notes payable	3,429,430		200,000	500,000
Payments on notes payable	(148,901)	(65,734)	(85,916)
Proceeds from line of credit	494,975		25,000
Payments on line of credit	(140,000)
Proceeds from capital lease obligation	52,437	62,216
Payments on capital lease obligation	(7,898)		(1,901)
Payment to non-controlling interest		(14,273)	(13,609)
Proceeds from non-controlling interest	105,550			178,397
Issuance of member units for cash				1,350,000
Contributions from members		37,500	37,500	150,000
Net cash provided by (used in) financing activities	3,785,593	19,709	161,074	2,178,397
Net (decrease) increase in cash	114,086	(559,050)	(748,417)	876,205
Cash, beginning of period	127,788	876,205	876,205
Cash, end of period	241,874	317,155	127,788	876,205
Supplemental cash flow information:
Interest paid	102,092	22,056	27,151
Non Cash Financing and Investing:
Tangible and intangible assets acquired through acquisition liabilities	$ 7,139,397

Condensed Consolidated Statements of Cash Flows (Integrated Medicine and Chiropractic Regeneration Center PSC) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net (loss) income			$ (2,116,284)	$ 63,036	$ (57,181)	$ (380,797)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization			544,821	36,422	65,895
Loss on disposal of assets					2,744
Deferred rent			136,470	55,517	64,753
(Increase) decrease in operating assets:
Accounts receivable, net			(547,667)	194,386	208,416	(305,000)
Other assets			330,285	37,994	90,296	2,743
Security deposits			(410,335)	(21,000)	(27,828)
Increase (decrease) in operating liabilities:
Accounts payable and accrued expenses			826,149	90,337	53,673	2,991
Patient deposits			719,831	100,122	130,906
Lease incentive obligation			544,658		60,428
Net cash (used in) provided by operating activities			(1,613,156)	(137,109)	(436,976)	(880,589)
Cash flows from investing activities:
Purchase of property and equipment			(2,405,999)	(492,812)	(546,470)
Net cash used in investing activities			(2,058,351)	(441,650)	(472,515)	(421,603)
Cash flows from financing activities:
Proceeds from notes payable			3,429,430		200,000	500,000
Payments on notes payable			(148,901)	(65,734)	(85,916)
Proceeds from line of credit			494,975		25,000
Payments on line of credit			(140,000)
Payments on capital lease obligation			(7,898)		(1,901)
Net cash (used in) provided by financing activities			3,785,593	19,709	161,074	2,178,397
Net (decrease) increase in cash			114,086	(559,050)	(748,417)	876,205
Cash, beginning of period	$ 127,788	$ 876,205	127,788	876,205	876,205
Cash, end of period			241,874	317,155	127,788	876,205
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Cash flows from operating activities:
Net (loss) income	(117,170)	231,872			144,177	(84,486)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	59,752	33,621			197,945	139,614
Loss on disposal of assets		(74,120)			569,617
Deferred rent	(2,766)	5,534			11,960	10,400
(Increase) decrease in operating assets:
Accounts receivable, net	(115,515)	(180,229)			(63,095)	72,997
Other assets	(100)	(1,608)			(28,031)	(34,502)
Security deposits						(5,521)
Increase (decrease) in operating liabilities:
Accounts payable and accrued expenses	60,391	75,237			29,608	9,664
Patient deposits	138,956	126,628			(3,232)	104,110
Lease incentive obligation	(12,213)	(2,331)			205,708
Net cash (used in) provided by operating activities	11,335	288,724			1,064,658	212,277
Cash flows from investing activities:
Purchase of property and equipment	(4,453)	(279,322)			(656,507)	(22,716)
Proceeds of disposal of property and equipment					346,500
Net cash used in investing activities	(4,453)	(279,322)			(310,007)	(22,716)
Cash flows from financing activities:
Proceeds from notes payable		100,000			100,000
Payments on notes payable	(6,902)	(6,632)			(622,057)	(84,329)
Proceeds from line of credit	50,000				140,000	247,095
Payments on line of credit	(98)	(61,046)			(180,000)	(227,919)
Payments on capital lease obligation					(6,306)
Distributions to stockholders		(20,000)			(200,000)	(140,000)
Net cash (used in) provided by financing activities	43,000	12,322			(768,363)	(205,153)
Net (decrease) increase in cash	49,882	21,724			(13,713)	(15,592)
Cash, beginning of period	15,994	29,706	$ 15,994	$ 29,706	29,706	45,299
Cash, end of period	$ 65,876	$ 51,430			$ 15,994	$ 29,706

Condensed Statements of Cash Flows (IMAC Regeneration Center of St Louis, LLC) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net (loss) income			$ (2,895,747)	$ (649,534)	$ (916,532)	$ (397,440)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization			544,821	36,422	65,895
Deferred rent			136,470	55,517	64,753
(Increase) decrease in operating assets:
Accounts receivable, net			547,667	(194,386)	(208,416)	305,000
Other assets			(330,285)	(37,994)	(90,296)	(2,743)
Security deposits			(410,335)	(21,000)	(27,828)
Increase (decrease) in operating liabilities:
Accounts payable and accrued expenses			826,149	90,337	53,673	2,991
Patient deposits			719,831	100,122	130,906
Lease incentive obligation			544,658		60,428
Net cash provided by operating activities			(1,613,156)	(137,109)	(436,976)	(880,589)
Cash flows from investing activities:
Purchase of property and equipment			(2,405,999)	(492,812)	(546,470)
Net cash used in investing activities			(2,058,351)	(441,650)	(472,515)	(421,603)
Cash flows from financing activities:
Proceeds from notes payable			3,429,430		200,000	500,000
Payments on notes payable			(148,901)	(65,734)	(85,916)
Proceeds from line of credit			494,975		25,000
Payments on line of credit			(140,000)
Net cash (used in) provided by financing activities			3,785,593	19,709	161,074	2,178,397
Net (decrease) increase in cash			114,086	(559,050)	(748,417)	876,205
Cash, beginning of period	$ 127,788	$ 876,205	127,788	876,205	876,205
Cash, end of period			241,874	317,155	127,788	876,205
IMAC Regeneration Center of St. Louis, LLC [Member]
Cash flows from operating activities:
Net (loss) income	(243,094)	20,462			14,608	(495,546)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	39,036	27,104			134,563	70,979
Deferred rent	(1,750)				33,259	65,700
(Increase) decrease in operating assets:
Accounts receivable, net	(38,438)	44,428			30,388	286,548
Other assets	15,725	(1,715)			2,371	(31,726)
Security deposits					50,000	(504,814)
Increase (decrease) in operating liabilities:
Accounts payable and accrued expenses	165,196	(33,077)			(51,059)	90,507
Patient deposits	79,901	4,556			(42,567)	205,743
Lease incentive obligation	(14,882)	(9,267)			69,614	355,230
Net cash provided by operating activities	1,694	52,491			241,178	42,621
Cash flows from investing activities:
Purchase of property and equipment	(7,706)	(127,690)			(247,864)	(836,199)
Net cash used in investing activities	(7,706)	(127,690)			(247,864)	(836,199)
Cash flows from financing activities:
Proceeds from notes payable						881,387
Payments on notes payable	(12,843)	(35,834)			(49,987)	(67,012)
Payments on related party note payable					(79,212)
Proceeds from line of credit		130,000			300,000
Payments on line of credit					(150,000)
Net cash (used in) provided by financing activities	(12,843)	94,166			20,801	814,375
Net (decrease) increase in cash	(18,856)	18,967			14,115	20,797
Cash, beginning of period	34,911	20,797	$ 34,911	$ 20,797	20,797
Cash, end of period	$ 16,055	$ 39,764			$ 34,911	$ 20,797

Statements of Cash Flows (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC) - USD ($)	6 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net income			$ (2,116,284)	$ 63,036	$ (57,181)	$ (380,797)
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization			544,821	36,422	65,895
(Increase) decrease in operating assets:
Accounts receivable, net			547,667	(194,386)	(208,416)	305,000
Increase (decrease) in operating liabilities:
Accounts payable and accrued expenses			826,149	90,337	53,673	2,991
Net cash provided by operating activities			(1,613,156)	(137,109)	(436,976)	(880,589)
Cash flows from investing activities:
Purchase of property and equipment			(2,405,999)	(492,812)	(546,470)
Net cash used in investing activities			(2,058,351)	(441,650)	(472,515)	(421,603)
Cash flows from financing activities:
Proceeds from notes payable			3,429,430		200,000	500,000
Payments on notes payable			(148,901)	(65,734)	(85,916)
Net cash used in financing activities			3,785,593	19,709	161,074	2,178,397
Net (decrease) increase in cash			114,086	(559,050)	(748,417)	876,205
Cash, beginning of period	$ 127,788	$ 876,205	127,788	876,205	876,205
Cash, end of period			241,874	317,155	127,788	876,205
Supplemental cash flow information:
Interest paid			102,092	22,056	27,151
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]
Cash flows from operating activities:
Net income	47,816	40,392			122,780	130,074
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	8,147	9,318			17,930	25,460
(Increase) decrease in operating assets:
Accounts receivable, net	(39,284)	(4,660)			(10,284)	9,125
Prepaid expenses and other assets		(298)			438	(717)
Increase (decrease) in operating liabilities:
Accounts payable and accrued expenses	34,104	865			(13,016)	(31,584)
Net cash provided by operating activities	50,783	45,617			117,848	132,358
Cash flows from investing activities:
Purchase of property and equipment						(8,997)
Net cash used in investing activities						(8,997)
Cash flows from financing activities:
Proceeds from notes payable						15,000
Payments on notes payable	(1,773)	(1,000)			(1,359)	(3,500)
Distributions to members	(75,355)	(74,303)			(121,717)	(109,287)
Net cash used in financing activities	(77,128)	(75,303)			(123,076)	(97,787)
Net (decrease) increase in cash	(26,345)	(29,686)			(5,228)	25,574
Cash, beginning of period	49,764	54,992	$ 49,764	$ 54,992	54,992	29,418
Cash, end of period	23,419	25,306			49,764	54,992
Supplemental cash flow information:
Interest paid	$ 3,272	$ 2,445			$ 4,929	$ 4,657

Description of Business

9 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Description of Business

Note 1 – Description of Business

Effective June 1, 2018, the Company converted from IMAC Holdings, LLC a Kentucky Limited Liability Company to IMAC Holdings, Inc. a Delaware Corporation. This accounting change has been given retrospective treatment in the consolidated financial statements.

IMAC Holdings, Inc. and its Affiliates (the “Company”) provide orthopedic therapies through its chain of IMAC Regeneration Centers. Through its consolidated and equity owned entities, its outpatient medical clinics provide conservative, non-invasive medical treatments to help patients with back pain, knee pain, joint pain, ligament and tendon damage, and other related soft tissue conditions. The Company has opened two (2) medical clinics located in Tennessee at December 31, 2017, and plans to expand in the Midwest and Southern United states. The Company has partnered with several well-known sports stars such as David Price in opening its medical clinics, with a focus around treating sports injuries.

Description of Business (Integrated Medicine and Chiropractic Regeneration Center PSC)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Description of Business		Note 1 – Description of Business Effective June 1, 2018, the Company converted from IMAC Holdings, LLC a Kentucky Limited Liability Company to IMAC Holdings, Inc. a Delaware Corporation. This accounting change has been given retrospective treatment in the consolidated financial statements. IMAC Holdings, Inc. and its Affiliates (the “Company”) provide orthopedic therapies through its chain of IMAC Regeneration Centers. Through its consolidated and equity owned entities, its outpatient medical clinics provide conservative, non-invasive medical treatments to help patients with back pain, knee pain, joint pain, ligament and tendon damage, and other related soft tissue conditions. The Company has opened two (2) medical clinics located in Tennessee at December 31, 2017, and plans to expand in the Midwest and Southern United states. The Company has partnered with several well-known sports stars such as David Price in opening its medical clinics, with a focus around treating sports injuries.
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Description of Business	Note 1 – Description of Business Integrated Medicine and Chiropractic Regeneration Center PSC (“IMAC Kentucky” or the “Company”) provides orthopedic therapies. Its outpatient medical clinics provide conservative, minimally invasive medical treatments to help patients with back pain, knee pain, joint pain, ligament and tendon damage, and other related soft tissue conditions.		Note 1 – Description of Business Integrated Medicine and Chiropractic Regeneration Center, PCS (“IMAC Kentucky” or the “Company”) provides orthopedic therapies. Its outpatient medical clinics provide conservative, non-invasive medical treatments to help patients with back pain, knee pain, joint pain, ligament and tendon damage, and other related soft tissue conditions.

Description of Business (IMAC Regeneration Center of St Louis, LLC)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Description of Business		Note 1 – Description of Business Effective June 1, 2018, the Company converted from IMAC Holdings, LLC a Kentucky Limited Liability Company to IMAC Holdings, Inc. a Delaware Corporation. This accounting change has been given retrospective treatment in the consolidated financial statements. IMAC Holdings, Inc. and its Affiliates (the “Company”) provide orthopedic therapies through its chain of IMAC Regeneration Centers. Through its consolidated and equity owned entities, its outpatient medical clinics provide conservative, non-invasive medical treatments to help patients with back pain, knee pain, joint pain, ligament and tendon damage, and other related soft tissue conditions. The Company has opened two (2) medical clinics located in Tennessee at December 31, 2017, and plans to expand in the Midwest and Southern United states. The Company has partnered with several well-known sports stars such as David Price in opening its medical clinics, with a focus around treating sports injuries.
IMAC Regeneration Center of St. Louis, LLC [Member]
Description of Business	Note 1 – Description of Business IMAC Regeneration Center of St. Louis, LLC (“IMAC St. Louis”) provides orthopedic therapies. Through its entities, its outpatient medical clinics provide conservative, minimally invasive medical treatments to help patients with back pain, knee pain, joint pain, ligament and tendon damage, and other related soft tissue conditions. The Company has partnered with Ozzie Smith in opening its medical clinics, with a focus around treating sports injuries.		Note 1 – Description of Business IMAC Regeneration Center of St. Louis, LLC (“IMAC St. Louis”) was formed in 2015 as a Limited Liability Company and provides orthopedic therapies. Through its entities, its outpatient medical clinics provide conservative, minimally invasive medical treatments to help patients with back pain, knee pain, joint pain, ligament and tendon damage, and other related soft tissue conditions. The Company has partnered with Ozzie Smith in opening its medical clinics, with a focus around treating sports injuries.

Description of Business (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC)	6 Months Ended	9 Months Ended
	Jun. 30, 2018	Sep. 30, 2018
Description of Business		Note 1 – Description of Business Effective June 1, 2018, the Company converted from IMAC Holdings, LLC a Kentucky Limited Liability Company to IMAC Holdings, Inc. a Delaware Corporation. This accounting change has been given retrospective treatment in the consolidated financial statements. IMAC Holdings, Inc. and its Affiliates (the “Company”) provide orthopedic therapies through its chain of IMAC Regeneration Centers. Through its consolidated and equity owned entities, its outpatient medical clinics provide conservative, non-invasive medical treatments to help patients with back pain, knee pain, joint pain, ligament and tendon damage, and other related soft tissue conditions. The Company has opened two (2) medical clinics located in Tennessee at December 31, 2017, and plans to expand in the Midwest and Southern United states. The Company has partnered with several well-known sports stars such as David Price in opening its medical clinics, with a focus around treating sports injuries.
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]
Description of Business	Note 1 – Description of Business Advantage Hand Therapy and Orthopedic Rehabilitation, LLC (“Advantage” or the “Company”) provide physical and occupational therapy through its four clinics located in South Springfield, North Springfield, Monett, and Ozark, Missouri.

Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Note 2 – Summary of Significant Accounting Policies

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of IMAC Holdings, Inc. (“IMAC Holdings”) and the following entities which are consolidated due to direct ownership of a controlling voting interest or other rights granted to us as the sole general partner or managing member of the entity: IMAC Management Services, LLC (“IMAC Management”), and IMAC Regeneration Management of Nashville, LLC (“IMAC Nashville”); the following entity which is consolidated with IMAC Regeneration Management of Nashville, LLC due to control by contract: IMAC Regeneration Center of Nashville, PC (“IMAC Nashville PC”); and the following which prior to June 1, 2018 was held as a minority interest, IMAC Regeneration Center of St. Louis, LLC (“IMAC St. Louis”).

In June 2018, the Company consummated certain transactions resulting in the acquisition of the outstanding equity interests in IMAC of St. Louis and Clinic Management Associates of KY, LLC, an entity which consolidates Integrated Medical and Chiropractic Regeneration Center, PSC due to control by contract. These entities are included in the consolidated financial statements from the date of acquisition.

In August 2018, the Company acquired 100% of Advantage Hand Therapy and Orthopedic Rehabilitation, LLC (Advantage Therapy) and 70% of BioFirma LLC (BioFirma). Both companies are consolidated due to direct ownership of a controlling voting interest or other rights granted to us as the sole general partner or managing member of the entity.

All significant intercompany balances and transactions have been eliminated in consolidation.

Use of Estimates

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses at the date and for the periods that the consolidated financial statements are prepared. On an ongoing basis, the Company evaluates its estimates, including those related to insurance adjustments and provisions for doubtful accounts. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could materially differ from those estimates.

Revenue Recognition

The Company’s patient service revenue is derived from non-surgical procedures performed at our outpatient medical clinics and patient visits to physicians. The fees for such services are billed either to the patient or a third- party payer, including Medicare. We recognize patient service revenue, net of contractual allowances, which we estimate based on the historical trend of our cash collections and contractual write-offs.

Other management service fees are derived from management services where the Company provides billings and collections support to the clinics and where management services are provided based on state specific regulations known as the corporate practice of medicine (“CPM”). Under the CPM, a business corporation is precluded from practicing medicine or employing a physician to provide professional medical services. In these circumstances, the Company provides all administrative support to the physician-owned PC through an LLC. The PC is consolidated due to control by contract (an “SMA” - Service Management Agreement). The fees we derive from these management arrangements are either based on a predetermined percentage of the revenue of each clinic or a percentage mark up on the costs of the LLC. We recognize other management service revenue in the period in which services are rendered. These revenues are earned by IMAC Management Services, LLC and are eliminated in consolidation to the extent owned.

Patient Deposits

Patient deposits are derived from patient payments in advance of services delivered. Our service lines include traditional and regenerative medicine. Regenerative medicine procedures are not paid by insurance carriers; therefore, the Company typically requires up-front payment from the patient for regenerative services and any co-pays and deductibles as required by the patient specific insurance carrier. For some patients, credit is provided through an outside vendor. In this case, the Company is paid from the credit card company and the risk is transferred to the credit card company for collection from the patient. These funds are accounted for as patient deposits until the procedures are performed at which point the patient deposit is recognized as patient service revenue.

Fair Value of Financial Instruments

The carrying amount of accounts receivable approximate their respective fair values due to the short- term nature. The carrying amount of the line of credit and note payable approximates fair values due to their market interest rates. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable.

Cash and Cash Equivalents

The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. The Company had no cash equivalents for the periods presented.

Accounts Receivable

Accounts receivable primarily consists of amounts due from third-party payers (non-governmental), governmental payers and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s consolidated financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of overestimation of net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies’ denial of claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients.

The Company’s accounts receivable from third-party payers are recorded net of estimated contractual adjustments and allowances from third-party payers, which are estimated based on the historical trend of the Company’s facilities’ cash collections and contractual write- offs, accounts receivable aging, established fee schedules, relationships with payers and procedure statistics. While changes in estimated reimbursement from third-party payers remain a possibility, the Company expects that any such changes would be minimal and, therefore, would not have a material effect on the Company’s financial condition or results of operations. The Company’s collection policies and procedures are based on the type of payer, size of claim and estimated collection percentage for each patient account. The operating systems used to manage the Company’s patient accounts provide for an aging schedule in 30-day increments, by payer, physician and patient. The Company analyzes accounts receivable at each of the facilities to ensure the proper collection and aged category. The operating systems generate reports that assist in the collection efforts by prioritizing patient accounts. Collection efforts include direct contact with insurance carriers or patients and written correspondence.

Allowance for Doubtful Accounts, Contractual and Other Discounts

Management estimates the allowance for contractual and other discounts based on its historical collection experience and contracted relationship with the payers. The services authorized and provided and related reimbursement are often subject to interpretation and negotiation that could result in payments that differ from the Company’s estimates. The Company’s allowance for doubtful accounts is based on historical experience, but management also takes into consideration the age of accounts, creditworthiness and current economic trends when evaluating the adequacy of the allowance for doubtful accounts. An account may be written-off only after the Company has pursued collection efforts or otherwise determines an account to be uncollectible. Uncollectible balances are written-off against the allowance. Recoveries of previously written-off balances are credited to income when the recoveries are made.

Property and Equipment

Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Depreciation of owned assets and amortization of leasehold improvements are computed using the straight-line method over the shorter of the estimated useful lives of the related assets or the lease term. The cost of assets sold or retired, and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in other income (expense) for the year. Expenditures for maintenance and repairs are charged to expense as incurred.

Intangible Assets

The Company capitalizes the fair value of intangible assets acquired in business combinations. The Company performs valuations of assets acquired and liabilities assumed on each acquisition accounted for as a business combination and allocates the purchase price of each acquired business to its respective net tangible and intangible assets. Acquired intangible assets include trade names, non-compete agreements, customer relationships and contractual agreements.

Long-Lived Assets

Long-lived assets such as property and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairments of long lived assets for the periods presented.

Advertising and Marketing

The Company uses advertising and marketing to promote its services. Advertising and marketing costs are expensed as incurred. Advertising and marketing expense was $119,867, $25,000 and $470,199 (unaudited) and $61,159 (unaudited) for the years ended December 31, 2017 and 2016 and the nine months ended September 30, 2018 and 2017, respectively.

Income Taxes

IMAC Management, IMAC Texas, and IMAC Nashville are limited liability companies and are taxed as partnerships. IMAC Holdings, Inc. was taxed as a partnership through May 31, 2018. As a result, income tax liabilities are passed through to the individual members. Accordingly, no provision for income taxes is reflected in the consolidated financial statements.

The Company records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. Interest and penalties related to income tax matters, if any, would be recognized as a component of income tax expense. At December 31, 2017 and 2016 and September 30, 2018, the Company had no liabilities for uncertain tax positions. The Company continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. Currently, the tax years subsequent to 2016 are open and subject to examination by the taxing authorities.

Legal Proceedings and Loss Contingencies

The Company is subject to various legal proceedings, many involving routine litigation incidental to business. The outcome of any legal proceeding is not within the Company’s complete control, it is often difficult to predict and is resolved over very long periods of time. Estimating probable losses associated with any legal proceedings or other loss contingencies are very complex and require the analysis of many factors including assumptions about potential actions by third parties. Loss contingencies are disclosed when there is at least a reasonable possibility that a loss has been incurred and are recorded as liabilities in the consolidated financial statements when it is both (1) probable or known that a liability has been incurred and (2) the amount of the loss is reasonably estimable. If the reasonable estimate of the loss is a range and no amount within the range is a better estimate, the minimum amount of the range is recorded as a liability. If a loss contingency is not probable or cannot be reasonably estimated, a liability is not recorded in the financial statements.

There are no known legal proceedings ongoing or loss contingencies for the years ended December 31, 2017 and 2016 and the nine months ended September 30, 2018.

Recent Accounting Pronouncements

The Company adopted ASC Topic 606 Revenue from Contracts with Customers. The provisions of ASC Topic 606 did not have a material impact on the Company’s financial position or results of operations.

The Company plans to adopt the new lease accounting standard, ASC Topic 842, on January 1, 2019. Management believes the provisions of ASC Topic 842 will result in the recognition of right-of-use assets and related liabilities on its consolidated financial statements when adopted.

Summary of Significant Accounting Policies (Integrated Medicine and Chiropractic Regeneration Center PSC)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Summary of Significant Accounting Policies		Note 2 – Summary of Significant Accounting Policies *Principles of Consolidation* The accompanying consolidated financial statements include the accounts of IMAC Holdings, Inc. (“IMAC Holdings”) and the following entities which are consolidated due to direct ownership of a controlling voting interest or other rights granted to us as the sole general partner or managing member of the entity: IMAC Management Services, LLC (“IMAC Management”), and IMAC Regeneration Management of Nashville, LLC (“IMAC Nashville”); the following entity which is consolidated with IMAC Regeneration Management of Nashville, LLC due to control by contract: IMAC Regeneration Center of Nashville, PC (“IMAC Nashville PC”); and the following which prior to June 1, 2018 was held as a minority interest, IMAC Regeneration Center of St. Louis, LLC (“IMAC St. Louis”). In June 2018, the Company consummated certain transactions resulting in the acquisition of the outstanding equity interests in IMAC of St. Louis and Clinic Management Associates of KY, LLC, an entity which consolidates Integrated Medical and Chiropractic Regeneration Center, PSC due to control by contract. These entities are included in the consolidated financial statements from the date of acquisition. In August 2018, the Company acquired 100% of Advantage Hand Therapy and Orthopedic Rehabilitation, LLC (Advantage Therapy) and 70% of BioFirma LLC (BioFirma). Both companies are consolidated due to direct ownership of a controlling voting interest or other rights granted to us as the sole general partner or managing member of the entity. All significant intercompany balances and transactions have been eliminated in consolidation. *Use of Estimates* The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses at the date and for the periods that the consolidated financial statements are prepared. On an ongoing basis, the Company evaluates its estimates, including those related to insurance adjustments and provisions for doubtful accounts. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could materially differ from those estimates. *Revenue Recognition* The Company’s patient service revenue is derived from non-surgical procedures performed at our outpatient medical clinics and patient visits to physicians. The fees for such services are billed either to the patient or a third- party payer, including Medicare. We recognize patient service revenue, net of contractual allowances, which we estimate based on the historical trend of our cash collections and contractual write-offs. Other management service fees are derived from management services where the Company provides billings and collections support to the clinics and where management services are provided based on state specific regulations known as the corporate practice of medicine (“CPM”). Under the CPM, a business corporation is precluded from practicing medicine or employing a physician to provide professional medical services. In these circumstances, the Company provides all administrative support to the physician-owned PC through an LLC. The PC is consolidated due to control by contract (an “SMA” - Service Management Agreement). The fees we derive from these management arrangements are either based on a predetermined percentage of the revenue of each clinic or a percentage mark up on the costs of the LLC. We recognize other management service revenue in the period in which services are rendered. These revenues are earned by IMAC Management Services, LLC and are eliminated in consolidation to the extent owned. *Patient Deposits* Patient deposits are derived from patient payments in advance of services delivered. Our service lines include traditional and regenerative medicine. Regenerative medicine procedures are not paid by insurance carriers; therefore, the Company typically requires up-front payment from the patient for regenerative services and any co-pays and deductibles as required by the patient specific insurance carrier. For some patients, credit is provided through an outside vendor. In this case, the Company is paid from the credit card company and the risk is transferred to the credit card company for collection from the patient. These funds are accounted for as patient deposits until the procedures are performed at which point the patient deposit is recognized as patient service revenue. *Fair Value of Financial Instruments* The carrying amount of accounts receivable approximate their respective fair values due to the short- term nature. The carrying amount of the line of credit and note payable approximates fair values due to their market interest rates. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable. *Cash and Cash Equivalents* The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. The Company had no cash equivalents for the periods presented. *Accounts Receivable* Accounts receivable primarily consists of amounts due from third-party payers (non-governmental), governmental payers and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s consolidated financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of overestimation of net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies’ denial of claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients. The Company’s accounts receivable from third-party payers are recorded net of estimated contractual adjustments and allowances from third-party payers, which are estimated based on the historical trend of the Company’s facilities’ cash collections and contractual write- offs, accounts receivable aging, established fee schedules, relationships with payers and procedure statistics. While changes in estimated reimbursement from third-party payers remain a possibility, the Company expects that any such changes would be minimal and, therefore, would not have a material effect on the Company’s financial condition or results of operations. The Company’s collection policies and procedures are based on the type of payer, size of claim and estimated collection percentage for each patient account. The operating systems used to manage the Company’s patient accounts provide for an aging schedule in 30-day increments, by payer, physician and patient. The Company analyzes accounts receivable at each of the facilities to ensure the proper collection and aged category. The operating systems generate reports that assist in the collection efforts by prioritizing patient accounts. Collection efforts include direct contact with insurance carriers or patients and written correspondence. *Allowance for Doubtful Accounts, Contractual and Other Discounts* Management estimates the allowance for contractual and other discounts based on its historical collection experience and contracted relationship with the payers. The services authorized and provided and related reimbursement are often subject to interpretation and negotiation that could result in payments that differ from the Company’s estimates. The Company’s allowance for doubtful accounts is based on historical experience, but management also takes into consideration the age of accounts, creditworthiness and current economic trends when evaluating the adequacy of the allowance for doubtful accounts. An account may be written-off only after the Company has pursued collection efforts or otherwise determines an account to be uncollectible. Uncollectible balances are written-off against the allowance. Recoveries of previously written-off balances are credited to income when the recoveries are made. *Property and Equipment* Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Depreciation of owned assets and amortization of leasehold improvements are computed using the straight-line method over the shorter of the estimated useful lives of the related assets or the lease term. The cost of assets sold or retired, and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in other income (expense) for the year. Expenditures for maintenance and repairs are charged to expense as incurred. *Intangible Assets* The Company capitalizes the fair value of intangible assets acquired in business combinations. The Company performs valuations of assets acquired and liabilities assumed on each acquisition accounted for as a business combination and allocates the purchase price of each acquired business to its respective net tangible and intangible assets. Acquired intangible assets include trade names, non-compete agreements, customer relationships and contractual agreements. *Long-Lived Assets* Long-lived assets such as property and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairments of long lived assets for the periods presented. *Advertising and Marketing* The Company uses advertising and marketing to promote its services. Advertising and marketing costs are expensed as incurred. Advertising and marketing expense was $119,867, $25,000 and $470,199 (unaudited) and $61,159 (unaudited) for the years ended December 31, 2017 and 2016 and the nine months ended September 30, 2018 and 2017, respectively. *Income Taxes* IMAC Management, IMAC Texas, and IMAC Nashville are limited liability companies and are taxed as partnerships. IMAC Holdings, Inc. was taxed as a partnership through May 31, 2018. As a result, income tax liabilities are passed through to the individual members. Accordingly, no provision for income taxes is reflected in the consolidated financial statements. The Company records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. Interest and penalties related to income tax matters, if any, would be recognized as a component of income tax expense. At December 31, 2017 and 2016 and September 30, 2018, the Company had no liabilities for uncertain tax positions. The Company continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. Currently, the tax years subsequent to 2016 are open and subject to examination by the taxing authorities. *Legal Proceedings and Loss Contingencies* The Company is subject to various legal proceedings, many involving routine litigation incidental to business. The outcome of any legal proceeding is not within the Company’s complete control, it is often difficult to predict and is resolved over very long periods of time. Estimating probable losses associated with any legal proceedings or other loss contingencies are very complex and require the analysis of many factors including assumptions about potential actions by third parties. Loss contingencies are disclosed when there is at least a reasonable possibility that a loss has been incurred and are recorded as liabilities in the consolidated financial statements when it is both (1) probable or known that a liability has been incurred and (2) the amount of the loss is reasonably estimable. If the reasonable estimate of the loss is a range and no amount within the range is a better estimate, the minimum amount of the range is recorded as a liability. If a loss contingency is not probable or cannot be reasonably estimated, a liability is not recorded in the financial statements. There are no known legal proceedings ongoing or loss contingencies for the years ended December 31, 2017 and 2016 and the nine months ended September 30, 2018. *Recent Accounting Pronouncements* The Company adopted ASC Topic 606 Revenue from Contracts with Customers. The provisions of ASC Topic 606 did not have a material impact on the Company’s financial position or results of operations. The Company plans to adopt the new lease accounting standard, ASC Topic 842, on January 1, 2019. Management believes the provisions of ASC Topic 842 will result in the recognition of right-of-use assets and related liabilities on its consolidated financial statements when adopted.
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies *Principles of Consolidation* The accompanying condensed consolidated financial statements include the accounts of IMAC Kentucky and the accounts of OLM, a real-estate variable interest entity which IMAC Kentucky is its primary beneficiary. All significant intercompany balances and transactions have been eliminated in consolidation. *Use of Estimates* The preparation of condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses at the date and for the periods that the consolidated financial statements are prepared. On an ongoing basis, the Company evaluates its estimates, including those related to insurance adjustments and provisions for doubtful accounts. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could materially differ from those estimates. *Basis of Presentation* The condensed consolidated financial statements have been prepared by the Company, without audit. In the opinion of the Company’s management, the financial statements reflect all adjustments (consisting of normal recurring adjustments, reclassifications and non-recurring adjustments) necessary to present fairly the financial position and results of operations and cash flows for the period presented herein, but are not necessarily indicative of the results of operations to be expected for the year ending December 31, 2018. *Revenue Recognition* The Company’s patient service revenue is derived from minimally invasive procedures performed at our outpatient medical clinics and patient visits to physicians. The fees for such services are billed either to the patient or a third- party payer, including Medicare. The Company recognizes patient service revenue, net of contractual allowances, which are estimated based on the historical trend of cash collections and contractual write-offs. *Patient Deposits* Patient deposits are derived from patient payments in advance of services delivered. The Company’s service lines include traditional and regenerative medicine. Regenerative medicine procedures are not paid by insurance carriers; therefore, the Company typically requires up-front payment from the patient for regenerative services and any co-pays and deductibles as required by the patient specific insurance carrier. For some patients, credit is provided through an outside vendor. In this case, the Company is paid from the credit card company and the risk is transferred to the credit card company for collection from the patient. These funds are accounted for as patient deposits until the procedures are performed at which point the patient deposit is recognized as patient service revenue. *Fair Value of Financial Instruments* The carrying amount of accounts receivable approximate their respective fair values due to the short- term nature. The carrying amount of the line of credit and note payable approximates fair values due to their market interest rates. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable. *Cash and Cash Equivalents* The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. At March 31, 2018 and December 31, 2017, the Company had no cash equivalents. *Accounts Receivable* Accounts receivable primarily consists of amounts due from third-party payers (non-governmental), governmental payers and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s consolidated financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of overestimation of net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies’ denial of claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity, constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients. The Company’s accounts receivables from third-party payers are recorded net of estimated contractual adjustments and allowances from third-party payers, which are estimated based on the historical trend of the Company’s facilities’ cash collections and contractual write-offs, accounts receivable aging, established fee schedules, relationships with payers and procedure statistics. While changes in estimated reimbursement from third-party payers remain a possibility, the Company expects that any such changes would be minimal and, therefore, would not have a material effect on the Company’s financial condition or results of operations. The Company’s collection policies and procedures are based on the type of payer, size of claim and estimated collection percentage for each patient account. The operating systems used to manage the Company’s patient accounts provide for an aging schedule in 30-day increments, by payer, physician and patient. The Company analyzes accounts receivable at each of the facilities to ensure the proper collection and aged category. The operating systems generate reports that assist in the collection efforts by prioritizing patient accounts. Collection efforts include direct contact with insurance carriers or patients and written correspondence. *Allowance for Doubtful Accounts, Contractual and Other Discounts* Management estimates the allowance for contractual and other discounts based on its historical collection experience and contracted relationship with the payers. The services authorized and provided and related reimbursement are often subject to interpretation and negotiation that could result in payments that differ from the Company’s estimates. The Company’s allowance for doubtful accounts is based on historical experience, but management also takes into consideration the age of accounts, creditworthiness and current economic trends when evaluating the adequacy of the allowance for doubtful accounts. An account may be written-off only after the Company has pursued collection efforts or otherwise determines an account to be uncollectible. Uncollectible balances are written-off against the allowance. Recoveries of previously written-off balances are credited to income when the recoveries are made. *Property and Equipment* Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Depreciation of owned assets and amortization of leasehold improvements are computed using the straight-line method over the shorter of the estimated useful lives of the related assets or the lease term. The cost of assets sold or retired, and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in other income (expense) for the year. Expenditures for maintenance and repairs are charged to expense as incurred. *Long-Lived Assets* Long-lived assets such as property and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairments of long lived assets for the three months ended March 31, 2018 and 2017, respectively. *Advertising and Marketing* The Company uses advertising and marketing to promote its services. Advertising and marketing costs are expensed as incurred. Advertising and marketing expense was $44,817 (unaudited) and $40,511 (unaudited) for the three months ended March 31, 2018 and 2017, respectively. *Income Taxes* The Company is a chapter S corporation and taxes are recognized and assessed at the shareholder level. *Legal Proceedings and Loss Contingencies* The Company is subject to various legal proceedings, many involving routine litigation incidental to business. The outcome of any legal proceeding is not within the Company’s complete control, it is often difficult to predict and is resolved over very long periods of time. Estimating probable losses associated with any legal proceedings or other loss contingencies are very complex and require the analysis of many factors including assumptions about potential actions by third parties. Loss contingencies are disclosed when there is at least a reasonable possibility that a loss has been incurred and are recorded as liabilities in the combined consolidated financial statements when it is both (1) probable or known that a liability has been incurred and (2) the amount of the loss is reasonably estimable. If the reasonable estimate of the loss is a range and no amount within the range is a better estimate, the minimum amount of the range is recorded as a liability. If a loss contingency is not probable or cannot be reasonably estimated, a liability is not recorded in the financial statements. There are no known legal proceedings ongoing or loss contingencies for the three months ended March 31, 2018 and 2017, respectively. *Recent Accounting Pronouncements* The new revenue recognition accounting standard, ASC Topic 606 Revenue from Contracts with Customers, takes effect for public entities on January 1, 2018, and January 1, 2019 for private entities. Management does not believe the provisions of ASC Topic 606 will have a material impact on the Company’s financial position or results of operations when adopted. The new lease accounting standard, ASC Topic 842, takes effect for public entities on January 1, 2019. Management believes the provisions of ASC Topic 842 will result in the recognition of right of use assets and liabilities on its consolidated financial statements when adopted.		Note 2 – Summary of Significant Accounting Policies *Principles of Consolidation* The accompanying consolidated financial statements include the accounts of IMAC Kentucky and the accounts of OLM, a real-estate variable interest entity which IMAC Kentucky is its primary beneficiary. All significant intercompany balances and transactions have been eliminated in consolidation. *Use of Estimates* The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses at the date and for the periods that the consolidated financial statements are prepared. On an ongoing basis, the Company evaluates its estimates, including those related to insurance adjustments and provisions for doubtful accounts. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could materially differ from those estimates. *Revenue Recognition* The Company’s patient service revenue is derived from non-surgical procedures performed at our outpatient medical clinics and patient visits to physicians. The fees for such services are billed either to the patient or a third- party payer, including Medicare. We recognize patient service revenue, net of contractual allowances, which we estimate based on the historical trend of our cash collections and contractual write-offs. *Patient Deposits* Patient deposits are derived from patient payments in advance of services delivered. Our service lines include traditional and regenerative medicine. Regenerative medicine procedures are not paid by insurance carriers; therefore, the Company typically requires up-front payment from the patient for regenerative services and any co-pays and deductibles as required by the patient specific insurance carrier. For some patients, credit is provided through an outside vendor. In this case, the Company is paid from the credit card company and the risk is transferred to the credit card company for collection from the patient. These funds are accounted for as patient deposits until the procedures are performed at which point the patient deposit is recognized as patient service revenue. *Fair Value of Financial Instruments* The carrying amount of accounts receivable approximate their respective fair values due to the short- term nature. The carrying amount of the line of credit and note payable approximates fair values due to their market interest rates. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable. *Cash and Cash Equivalents* The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. At December 31, 2017 and 2016, the Company had no cash equivalents. *Accounts Receivable* Accounts receivable primarily consists of amounts due from third-party payers (non-governmental), governmental payers and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s consolidated financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of overestimation of net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies’ denial of claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients. The Company’s accounts receivables from third-party payers are recorded net of estimated contractual adjustments and allowances from third-party payers, which are estimated based on the historical trend of the Company’s facilities’ cash collections and contractual write-offs, accounts receivable aging, established fee schedules, relationships with payers and procedure statistics. While changes in estimated reimbursement from third-party payers remain a possibility, the Company expects that any such changes would be minimal and, therefore, would not have a material effect on the Company’s financial condition or results of operations. The Company’s collection policies and procedures are based on the type of payer, size of claim and estimated collection percentage for each patient account. The operating systems used to manage the Company’s patient accounts provide for an aging schedule in 30-day increments, by payer, physician and patient. The Company analyzes accounts receivable at each of the facilities to ensure the proper collection and aged category. The operating systems generate reports that assist in the collection efforts by prioritizing patient accounts. Collection efforts include direct contact with insurance carriers or patients and written correspondence. *Allowance for Doubtful Accounts, Contractual and Other Discounts* Management estimates the allowance for contractual and other discounts based on its historical collection experience and contracted relationship with the payers. The services authorized and provided and related reimbursement are often subject to interpretation and negotiation that could result in payments that differ from the Company’s estimates. The Company’s allowance for doubtful accounts is based on historical experience, but management also takes into consideration the age of accounts, creditworthiness and current economic trends when evaluating the adequacy of the allowance for doubtful accounts. An account may be written-off only after the Company has pursued collection efforts or otherwise determines an account to be uncollectible. Uncollectible balances are written-off against the allowance. Recoveries of previously written-off balances are credited to income when the recoveries are made. *Property and Equipment* Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Depreciation of owned assets and amortization of leasehold improvements are computed using the straight-line method over the shorter of the estimated useful lives of the related assets or the lease term. The cost of assets sold or retired, and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in other income (expense) for the year. Expenditures for maintenance and repairs are charged to expense as incurred. *Long-Lived Assets* Long-lived assets such as property and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairments of long lived assets in 2017 and 2016. *Advertising and Marketing* The Company uses advertising and marketing to promote its services. Advertising and marketing costs are expensed as incurred. Advertising and marketing expense was $142,642 and $126,419 for the years ended December 31, 2017 and 2016, respectively. *Income Taxes* The Company is a chapter S corporation and taxes are recognized and assessed at the shareholder level. *Legal Proceedings and Loss Contingencies* The Company is subject to various legal proceedings, many involving routine litigation incidental to business. The outcome of any legal proceeding is not within the Company’s complete control, it is often difficult to predict and is resolved over very long periods of time. Estimating probable losses associated with any legal proceedings or other loss contingencies are very complex and require the analysis of many factors including assumptions about potential actions by third parties. Loss contingencies are disclosed when there is at least a reasonable possibility that a loss has been incurred and are recorded as liabilities in the consolidated financial statements when it is both (1) probable or known that a liability has been incurred and (2) the amount of the loss is reasonably estimable. If the reasonable estimate of the loss is a range and no amount within the range is a better estimate, the minimum amount of the range is recorded as a liability. If a loss contingency is not probable or cannot be reasonably estimated, a liability is not recorded in the financial statements. There are no known legal proceedings ongoing or loss contingencies for the years ended December 31, 2017 and 2016. *Recent Accounting Pronouncements* The new revenue recognition accounting standard, ASC Topic 606 Revenue from Contracts with Customers, takes effect for public entities January 1, 2018, and January 1, 2019 for private entities. Management does not believe the provisions of ASC Topic 606 will have a material impact on the Company’s financial position or results of operations when adopted. The new lease accounting standard, ASC Topic 842, takes effect for public entities January 1, 2019, and January 1, 2020 for private entities. Management believes the provisions of ASC Topic 842 will result in the recognition of lease assets and liabilities on its consolidated financial statements when adopted.

Summary of Significant Accounting Policies (IMAC Regeneration Center of St Louis, LLC)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Summary of Significant Accounting Policies		Note 2 – Summary of Significant Accounting Policies *Principles of Consolidation* The accompanying consolidated financial statements include the accounts of IMAC Holdings, Inc. (“IMAC Holdings”) and the following entities which are consolidated due to direct ownership of a controlling voting interest or other rights granted to us as the sole general partner or managing member of the entity: IMAC Management Services, LLC (“IMAC Management”), and IMAC Regeneration Management of Nashville, LLC (“IMAC Nashville”); the following entity which is consolidated with IMAC Regeneration Management of Nashville, LLC due to control by contract: IMAC Regeneration Center of Nashville, PC (“IMAC Nashville PC”); and the following which prior to June 1, 2018 was held as a minority interest, IMAC Regeneration Center of St. Louis, LLC (“IMAC St. Louis”). In June 2018, the Company consummated certain transactions resulting in the acquisition of the outstanding equity interests in IMAC of St. Louis and Clinic Management Associates of KY, LLC, an entity which consolidates Integrated Medical and Chiropractic Regeneration Center, PSC due to control by contract. These entities are included in the consolidated financial statements from the date of acquisition. In August 2018, the Company acquired 100% of Advantage Hand Therapy and Orthopedic Rehabilitation, LLC (Advantage Therapy) and 70% of BioFirma LLC (BioFirma). Both companies are consolidated due to direct ownership of a controlling voting interest or other rights granted to us as the sole general partner or managing member of the entity. All significant intercompany balances and transactions have been eliminated in consolidation. *Use of Estimates* The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses at the date and for the periods that the consolidated financial statements are prepared. On an ongoing basis, the Company evaluates its estimates, including those related to insurance adjustments and provisions for doubtful accounts. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could materially differ from those estimates. *Revenue Recognition* The Company’s patient service revenue is derived from non-surgical procedures performed at our outpatient medical clinics and patient visits to physicians. The fees for such services are billed either to the patient or a third- party payer, including Medicare. We recognize patient service revenue, net of contractual allowances, which we estimate based on the historical trend of our cash collections and contractual write-offs. Other management service fees are derived from management services where the Company provides billings and collections support to the clinics and where management services are provided based on state specific regulations known as the corporate practice of medicine (“CPM”). Under the CPM, a business corporation is precluded from practicing medicine or employing a physician to provide professional medical services. In these circumstances, the Company provides all administrative support to the physician-owned PC through an LLC. The PC is consolidated due to control by contract (an “SMA” - Service Management Agreement). The fees we derive from these management arrangements are either based on a predetermined percentage of the revenue of each clinic or a percentage mark up on the costs of the LLC. We recognize other management service revenue in the period in which services are rendered. These revenues are earned by IMAC Management Services, LLC and are eliminated in consolidation to the extent owned. *Patient Deposits* Patient deposits are derived from patient payments in advance of services delivered. Our service lines include traditional and regenerative medicine. Regenerative medicine procedures are not paid by insurance carriers; therefore, the Company typically requires up-front payment from the patient for regenerative services and any co-pays and deductibles as required by the patient specific insurance carrier. For some patients, credit is provided through an outside vendor. In this case, the Company is paid from the credit card company and the risk is transferred to the credit card company for collection from the patient. These funds are accounted for as patient deposits until the procedures are performed at which point the patient deposit is recognized as patient service revenue. *Fair Value of Financial Instruments* The carrying amount of accounts receivable approximate their respective fair values due to the short- term nature. The carrying amount of the line of credit and note payable approximates fair values due to their market interest rates. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable. *Cash and Cash Equivalents* The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. The Company had no cash equivalents for the periods presented. *Accounts Receivable* Accounts receivable primarily consists of amounts due from third-party payers (non-governmental), governmental payers and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s consolidated financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of overestimation of net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies’ denial of claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients. The Company’s accounts receivable from third-party payers are recorded net of estimated contractual adjustments and allowances from third-party payers, which are estimated based on the historical trend of the Company’s facilities’ cash collections and contractual write- offs, accounts receivable aging, established fee schedules, relationships with payers and procedure statistics. While changes in estimated reimbursement from third-party payers remain a possibility, the Company expects that any such changes would be minimal and, therefore, would not have a material effect on the Company’s financial condition or results of operations. The Company’s collection policies and procedures are based on the type of payer, size of claim and estimated collection percentage for each patient account. The operating systems used to manage the Company’s patient accounts provide for an aging schedule in 30-day increments, by payer, physician and patient. The Company analyzes accounts receivable at each of the facilities to ensure the proper collection and aged category. The operating systems generate reports that assist in the collection efforts by prioritizing patient accounts. Collection efforts include direct contact with insurance carriers or patients and written correspondence. *Allowance for Doubtful Accounts, Contractual and Other Discounts* Management estimates the allowance for contractual and other discounts based on its historical collection experience and contracted relationship with the payers. The services authorized and provided and related reimbursement are often subject to interpretation and negotiation that could result in payments that differ from the Company’s estimates. The Company’s allowance for doubtful accounts is based on historical experience, but management also takes into consideration the age of accounts, creditworthiness and current economic trends when evaluating the adequacy of the allowance for doubtful accounts. An account may be written-off only after the Company has pursued collection efforts or otherwise determines an account to be uncollectible. Uncollectible balances are written-off against the allowance. Recoveries of previously written-off balances are credited to income when the recoveries are made. *Property and Equipment* Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Depreciation of owned assets and amortization of leasehold improvements are computed using the straight-line method over the shorter of the estimated useful lives of the related assets or the lease term. The cost of assets sold or retired, and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in other income (expense) for the year. Expenditures for maintenance and repairs are charged to expense as incurred. *Intangible Assets* The Company capitalizes the fair value of intangible assets acquired in business combinations. The Company performs valuations of assets acquired and liabilities assumed on each acquisition accounted for as a business combination and allocates the purchase price of each acquired business to its respective net tangible and intangible assets. Acquired intangible assets include trade names, non-compete agreements, customer relationships and contractual agreements. *Long-Lived Assets* Long-lived assets such as property and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairments of long lived assets for the periods presented. *Advertising and Marketing* The Company uses advertising and marketing to promote its services. Advertising and marketing costs are expensed as incurred. Advertising and marketing expense was $119,867, $25,000 and $470,199 (unaudited) and $61,159 (unaudited) for the years ended December 31, 2017 and 2016 and the nine months ended September 30, 2018 and 2017, respectively. *Income Taxes* IMAC Management, IMAC Texas, and IMAC Nashville are limited liability companies and are taxed as partnerships. IMAC Holdings, Inc. was taxed as a partnership through May 31, 2018. As a result, income tax liabilities are passed through to the individual members. Accordingly, no provision for income taxes is reflected in the consolidated financial statements. The Company records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. Interest and penalties related to income tax matters, if any, would be recognized as a component of income tax expense. At December 31, 2017 and 2016 and September 30, 2018, the Company had no liabilities for uncertain tax positions. The Company continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. Currently, the tax years subsequent to 2016 are open and subject to examination by the taxing authorities. *Legal Proceedings and Loss Contingencies* The Company is subject to various legal proceedings, many involving routine litigation incidental to business. The outcome of any legal proceeding is not within the Company’s complete control, it is often difficult to predict and is resolved over very long periods of time. Estimating probable losses associated with any legal proceedings or other loss contingencies are very complex and require the analysis of many factors including assumptions about potential actions by third parties. Loss contingencies are disclosed when there is at least a reasonable possibility that a loss has been incurred and are recorded as liabilities in the consolidated financial statements when it is both (1) probable or known that a liability has been incurred and (2) the amount of the loss is reasonably estimable. If the reasonable estimate of the loss is a range and no amount within the range is a better estimate, the minimum amount of the range is recorded as a liability. If a loss contingency is not probable or cannot be reasonably estimated, a liability is not recorded in the financial statements. There are no known legal proceedings ongoing or loss contingencies for the years ended December 31, 2017 and 2016 and the nine months ended September 30, 2018. *Recent Accounting Pronouncements* The Company adopted ASC Topic 606 Revenue from Contracts with Customers. The provisions of ASC Topic 606 did not have a material impact on the Company’s financial position or results of operations. The Company plans to adopt the new lease accounting standard, ASC Topic 842, on January 1, 2019. Management believes the provisions of ASC Topic 842 will result in the recognition of right-of-use assets and related liabilities on its consolidated financial statements when adopted.
IMAC Regeneration Center of St. Louis, LLC [Member]
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies *Basis of Presentation* The condensed financial statements have been prepared by the Company, without audit. In the opinion of the Company’s management, the financial statements reflect all adjustments (consisting of normal recurring adjustments, reclassifications and non-recurring adjustments) necessary to present fairly the financial position and results of operations and cash flows for the period presented herein, but are not necessarily indicative of the results of operations to be expected for the year ending December 31, 2018. *Use of Estimates* The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses at the date and for the periods that the financial statements are prepared. On an ongoing basis, the Company evaluates its estimates, including those related to insurance adjustments and provisions for doubtful accounts. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could materially differ from those estimates. *Revenue Recognition* The Company’s patient service revenue is derived from minimally invasive procedures performed at the Company’s outpatient medical clinics and patient visits to physicians. The fees for such services are billed either to the patient or a third- party payer, including Medicare. The Company recognizes patient service revenue, net of contractual allowances, which are estimated based on the historical trend of our cash collections and contractual write-offs. *Patient Deposits* Patient deposits are derived from patient payments in advance of services delivered. Our service lines include traditional and regenerative medicine. Regenerative medicine procedures are not paid by insurance carriers; therefore, the Company typically requires up-front payment from the patient for regenerative services and any co-pays and deductibles as required by the patient specific insurance carrier. For some patients, credit is provided through an outside vendor. In this case, the Company is paid from the credit card company and the risk is transferred to the credit card company for collection from the patient. These funds are accounted for as patient deposits until the procedures are performed at which point the patient deposit is recognized as patient service revenue. *Fair Value of Financial Instruments* The carrying amount of accounts receivable approximate their respective fair values due to the short- term nature. The carrying amount of the line of credit and note payable approximates fair values due to their market interest rates. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable. *Cash and Cash Equivalents* The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. At March 31, 2018 and December 31, 2017, the Company had no cash equivalents. *Accounts Receivable* Accounts receivable primarily consists of amounts due from third-party payers (non-governmental), governmental payers and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of overestimation of net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies’ denial of claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity, constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients. The Company’s accounts receivable from third-party payers are recorded net of estimated contractual adjustments and allowances from third-party payers, which are estimated based on the historical trend of the Company’s facilities’ cash collections and contractual write-offs, accounts receivable aging, established fee schedules, relationships with payers and procedure statistics. While changes in estimated reimbursement from third-party payers remain a possibility, the Company expects that any such changes would be minimal and, therefore, would not have a material effect on the Company’s financial condition or results of operations. The Company’s collection policies and procedures are based on the type of payer, size of claim and estimated collection percentage for each patient account. The operating systems used to manage the Company’s patient accounts provide for an aging schedule in 30-day increments, by payer, physician and patient. The Company analyzes accounts receivable at each of the facilities to ensure the proper collection and aged category. The operating systems generate reports that assist in the collection efforts by prioritizing patient accounts. Collection efforts include direct contact with insurance carriers or patients and written correspondence. *Allowance for Doubtful Accounts, Contractual and Other Discounts* Management estimates the allowance for contractual and other discounts based on its historical collection experience and contracted relationship with the payers. The services authorized and provided and related reimbursement are often subject to interpretation and negotiation that could result in payments that differ from the Company’s estimates. The Company’s allowance for doubtful accounts is based on historical experience, but management also takes into consideration the age of accounts, creditworthiness and current economic trends when evaluating the adequacy of the allowance for doubtful accounts. An account may be written-off only after the Company has pursued collection efforts or otherwise determines an account to be uncollectible. Uncollectible balances are written-off against the allowance. Recoveries of previously written-off balances are credited to income when the recoveries are made. *Property and Equipment* Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Depreciation of owned assets and amortization of leasehold improvements are computed using the straight-line method over the shorter of the estimated useful lives of the related assets or the lease term. The cost of assets sold or retired, and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in other income (expense) for the year. Expenditures for maintenance and repairs are charged to expense as incurred. *Long-Lived Assets* Long-lived assets such as property and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairments of long lived assets for the three months ended March 31, 2018 and 2017, respectively. *Advertising and Marketing* The Company uses advertising and marketing to promote its services. Advertising and marketing costs are expensed as incurred. Advertising and marketing expense was $202,541 and $121,040 for the year ended December 31, 2017 and December 31, 2016, respectively, and $72,489 (unaudited) and $36,226 (unaudited) for the three months ended March 31, 2018 and 2017, respectively. *Income Taxes* IMAC of St. Louis is a limited liability company taxed as a partnership. As a result, income taxes are passed through to the members. Accordingly, no provision for income taxes is reflected in the financial statements. The Company records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. Interest and penalties related to income tax matters, if any, would be recognized as a component of income tax expense. At March 31, 2018 and December 31, 2017, the Company had no liabilities for uncertain tax positions. The Company continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. All tax years are open and subject to examination by the taxing authorities. *Legal Proceedings and Loss Contingencies* The Company is subject to various legal proceedings, many involving routine litigation incidental to business. The outcome of any legal proceeding is not within the Company’s complete control, it is often difficult to predict and is resolved over very long periods of time. Estimating probable losses associated with any legal proceedings or other loss contingencies are very complex and require the analysis of many factors including assumptions about potential actions by third parties. Loss contingencies are disclosed when there is at least a reasonable possibility that a loss has been incurred and are recorded as liabilities in the combined consolidated financial statements when it is both (1) probable or known that a liability has been incurred and (2) the amount of the loss is reasonably estimable. If the reasonable estimate of the loss is a range and no amount within the range is a better estimate, the minimum amount of the range is recorded as a liability. If a loss contingency is not probable or cannot be reasonably estimated, a liability is not recorded in the financial statements. There are no known legal proceedings ongoing or loss contingencies for the three months ended March 31, 2018 and 2017, respectively. *Recent Accounting Pronouncements* The new revenue recognition accounting standard, ASC Topic 606 Revenue from Contracts with Customers, takes effect for public entities January 1, 2018, and January 1, 2019 for private entities. Management does not believe the provisions of ASC Topic 606 will have a material impact on the Company’s financial position or results of operations when adopted. The new lease accounting standard, ASC Topic 842, takes effect for public entities on January 1, 2019. Management believes the provisions of ASC Topic 842 will result in the recognition of right of use assets and liabilities on its financial statements when adopted.		Note 2 – Summary of Significant Accounting Policies *Use of Estimates* The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses at the date and for the periods that the financial statements are prepared. On an ongoing basis, the Company evaluates its estimates, including those related to insurance adjustments and provisions for doubtful accounts. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could materially differ from those estimates. *Revenue Recognition* The Company’s patient service revenue is derived from minimally invasive procedures performed at the Company’s outpatient medical clinics and patient visits to physicians. The fees for such services are billed either to the patient or a third- party payer, including Medicare. The Company recognize patient service revenue, net of contractual allowances, which are estimated based on the historical trend of cash collections and contractual write-offs. *Patient Deposits* Patient deposits are derived from patient payments in advance of services delivered. Our service lines include traditional and regenerative medicine. Regenerative medicine procedures are not paid by insurance carriers; therefore, the Company typically requires up-front payment from the patient for regenerative services and any co-pays and deductibles as required by the patient specific insurance carrier. For some patients, credit is provided through an outside vendor. In this case, the Company is paid from the credit card company and the risk is transferred to the credit card company for collection from the patient. These funds are accounted for as patient deposits until the procedures are performed at which point the patient deposit is recognized as patient service revenue. *Fair Value of Financial Instruments* The carrying amount of accounts receivable approximate their respective fair values due to the short- term nature. The carrying amount of the line of credit and note payable approximates fair values due to their market interest rates. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable. *Cash and Cash Equivalents* The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. At December 31, 2017 and 2016, the Company had no cash equivalents. *Accounts Receivable* Accounts receivable primarily consists of amounts due from third-party payers (non-governmental), governmental payers and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of overestimation of net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies’ denial of claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients. The Company’s accounts receivable from third-party payers are recorded net of estimated contractual adjustments and allowances from third-party payers, which are estimated based on the historical trend of the Company’s facilities’ cash collections and contractual write-offs, accounts receivable aging, established fee schedules, relationships with payers and procedure statistics. While changes in estimated reimbursement from third-party payers remain a possibility, the Company expects that any such changes would be minimal and, therefore, would not have a material effect on the Company’s financial condition or results of operations. The Company’s collection policies and procedures are based on the type of payer, size of claim and estimated collection percentage for each patient account. The operating systems used to manage the Company’s patient accounts provide for an aging schedule in 30-day increments, by payer, physician and patient. The Company analyzes accounts receivable at each of the facilities to ensure the proper collection and aged category. The operating systems generate reports that assist in the collection efforts by prioritizing patient accounts. Collection efforts include direct contact with insurance carriers or patients and written correspondence. *Allowance for Doubtful Accounts, Contractual and Other Discounts* Management estimates the allowance for contractual and other discounts based on its historical collection experience and contracted relationship with the payers. The services authorized and provided and related reimbursement are often subject to interpretation and negotiation that could result in payments that differ from the Company’s estimates. The Company’s allowance for doubtful accounts is based on historical experience, but management also takes into consideration the age of accounts, creditworthiness and current economic trends when evaluating the adequacy of the allowance for doubtful accounts. An account may be written-off only after the Company has pursued collection efforts or otherwise determines an account to be uncollectible. Uncollectible balances are written-off against the allowance. Recoveries of previously written-off balances are credited to income when the recoveries are made. *Property and Equipment* Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Depreciation of owned assets and amortization of leasehold improvements are computed using the straight-line method over the shorter of the estimated useful lives of the related assets or the lease term. The cost of assets sold or retired, and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in other income (expense) for the year. Expenditures for maintenance and repairs are charged to expense as incurred. *Long-Lived Assets* Long-lived assets such as property and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairments of long lived assets in 2017 and 2016. *Advertising and Marketing* The Company uses advertising and marketing to promote its services. Advertising and marketing costs are expensed as incurred. Advertising and marketing expense was $202,541 and $121,040 for the years ended December 31, 2017 and 2016, respectively. *Income Taxes* IMAC of St. Louis is a limited liability company taxed as a partnership. As a result, income taxes are passed through to the members. Accordingly, no provision for income taxes is reflected in the financial statements. The Company records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. Interest and penalties related to income tax matters, if any, would be recognized as a component of income tax expense. At December 31, 2017 and 2016, the Company had no liabilities for uncertain tax positions. The Company continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. All tax years are open and subject to examination by the taxing authorities. *Legal Proceedings and Loss Contingencies* The Company is subject to various legal proceedings, many involving routine litigation incidental to business. The outcome of any legal proceeding is not within the Company’s complete control, it is often difficult to predict and is resolved over very long periods of time. Estimating probable losses associated with any legal proceedings or other loss contingencies are very complex and require the analysis of many factors including assumptions about potential actions by third parties. Loss contingencies are disclosed when there is at least a reasonable possibility that a loss has been incurred and are recorded as liabilities in the financial statements when it is both (1) probable or known that a liability has been incurred and (2) the amount of the loss is reasonably estimable. If the reasonable estimate of the loss is a range and no amount within the range is a better estimate, the minimum amount of the range is recorded as a liability. If a loss contingency is not probable or cannot be reasonably estimated, a liability is not recorded in the financial statements. There are no known legal proceedings ongoing or loss contingencies for the years ended December 31, 2017 and 2016. *Recent Accounting Pronouncements* The new revenue recognition accounting standard, ASC Topic 606 Revenue from Contracts with Customers, takes effect for public entities January 1, 2018, and January 1, 2019 for private entities. Management does not believe the provisions of ASC Topic 606 will have a material impact on the Company’s financial position or results of operations when adopted. The new lease accounting standard, ASC Topic 842, takes effect for public entities January 1, 2019, and January 1, 2020 for private entities. Management believes the provisions of ASC Topic 842 will result in the recognition of lease assets and liabilities on its financial statements when adopted.

Summary of Significant Accounting Policies (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC)	6 Months Ended	9 Months Ended
	Jun. 30, 2018	Sep. 30, 2018
Summary of Significant Accounting Policies		Note 2 – Summary of Significant Accounting Policies *Principles of Consolidation* The accompanying consolidated financial statements include the accounts of IMAC Holdings, Inc. (“IMAC Holdings”) and the following entities which are consolidated due to direct ownership of a controlling voting interest or other rights granted to us as the sole general partner or managing member of the entity: IMAC Management Services, LLC (“IMAC Management”), and IMAC Regeneration Management of Nashville, LLC (“IMAC Nashville”); the following entity which is consolidated with IMAC Regeneration Management of Nashville, LLC due to control by contract: IMAC Regeneration Center of Nashville, PC (“IMAC Nashville PC”); and the following which prior to June 1, 2018 was held as a minority interest, IMAC Regeneration Center of St. Louis, LLC (“IMAC St. Louis”). In June 2018, the Company consummated certain transactions resulting in the acquisition of the outstanding equity interests in IMAC of St. Louis and Clinic Management Associates of KY, LLC, an entity which consolidates Integrated Medical and Chiropractic Regeneration Center, PSC due to control by contract. These entities are included in the consolidated financial statements from the date of acquisition. In August 2018, the Company acquired 100% of Advantage Hand Therapy and Orthopedic Rehabilitation, LLC (Advantage Therapy) and 70% of BioFirma LLC (BioFirma). Both companies are consolidated due to direct ownership of a controlling voting interest or other rights granted to us as the sole general partner or managing member of the entity. All significant intercompany balances and transactions have been eliminated in consolidation. *Use of Estimates* The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses at the date and for the periods that the consolidated financial statements are prepared. On an ongoing basis, the Company evaluates its estimates, including those related to insurance adjustments and provisions for doubtful accounts. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could materially differ from those estimates. *Revenue Recognition* The Company’s patient service revenue is derived from non-surgical procedures performed at our outpatient medical clinics and patient visits to physicians. The fees for such services are billed either to the patient or a third- party payer, including Medicare. We recognize patient service revenue, net of contractual allowances, which we estimate based on the historical trend of our cash collections and contractual write-offs. Other management service fees are derived from management services where the Company provides billings and collections support to the clinics and where management services are provided based on state specific regulations known as the corporate practice of medicine (“CPM”). Under the CPM, a business corporation is precluded from practicing medicine or employing a physician to provide professional medical services. In these circumstances, the Company provides all administrative support to the physician-owned PC through an LLC. The PC is consolidated due to control by contract (an “SMA” - Service Management Agreement). The fees we derive from these management arrangements are either based on a predetermined percentage of the revenue of each clinic or a percentage mark up on the costs of the LLC. We recognize other management service revenue in the period in which services are rendered. These revenues are earned by IMAC Management Services, LLC and are eliminated in consolidation to the extent owned. *Patient Deposits* Patient deposits are derived from patient payments in advance of services delivered. Our service lines include traditional and regenerative medicine. Regenerative medicine procedures are not paid by insurance carriers; therefore, the Company typically requires up-front payment from the patient for regenerative services and any co-pays and deductibles as required by the patient specific insurance carrier. For some patients, credit is provided through an outside vendor. In this case, the Company is paid from the credit card company and the risk is transferred to the credit card company for collection from the patient. These funds are accounted for as patient deposits until the procedures are performed at which point the patient deposit is recognized as patient service revenue. *Fair Value of Financial Instruments* The carrying amount of accounts receivable approximate their respective fair values due to the short- term nature. The carrying amount of the line of credit and note payable approximates fair values due to their market interest rates. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable. *Cash and Cash Equivalents* The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. The Company had no cash equivalents for the periods presented. *Accounts Receivable* Accounts receivable primarily consists of amounts due from third-party payers (non-governmental), governmental payers and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s consolidated financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of overestimation of net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies’ denial of claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients. The Company’s accounts receivable from third-party payers are recorded net of estimated contractual adjustments and allowances from third-party payers, which are estimated based on the historical trend of the Company’s facilities’ cash collections and contractual write- offs, accounts receivable aging, established fee schedules, relationships with payers and procedure statistics. While changes in estimated reimbursement from third-party payers remain a possibility, the Company expects that any such changes would be minimal and, therefore, would not have a material effect on the Company’s financial condition or results of operations. The Company’s collection policies and procedures are based on the type of payer, size of claim and estimated collection percentage for each patient account. The operating systems used to manage the Company’s patient accounts provide for an aging schedule in 30-day increments, by payer, physician and patient. The Company analyzes accounts receivable at each of the facilities to ensure the proper collection and aged category. The operating systems generate reports that assist in the collection efforts by prioritizing patient accounts. Collection efforts include direct contact with insurance carriers or patients and written correspondence. *Allowance for Doubtful Accounts, Contractual and Other Discounts* Management estimates the allowance for contractual and other discounts based on its historical collection experience and contracted relationship with the payers. The services authorized and provided and related reimbursement are often subject to interpretation and negotiation that could result in payments that differ from the Company’s estimates. The Company’s allowance for doubtful accounts is based on historical experience, but management also takes into consideration the age of accounts, creditworthiness and current economic trends when evaluating the adequacy of the allowance for doubtful accounts. An account may be written-off only after the Company has pursued collection efforts or otherwise determines an account to be uncollectible. Uncollectible balances are written-off against the allowance. Recoveries of previously written-off balances are credited to income when the recoveries are made. *Property and Equipment* Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Depreciation of owned assets and amortization of leasehold improvements are computed using the straight-line method over the shorter of the estimated useful lives of the related assets or the lease term. The cost of assets sold or retired, and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in other income (expense) for the year. Expenditures for maintenance and repairs are charged to expense as incurred. *Intangible Assets* The Company capitalizes the fair value of intangible assets acquired in business combinations. The Company performs valuations of assets acquired and liabilities assumed on each acquisition accounted for as a business combination and allocates the purchase price of each acquired business to its respective net tangible and intangible assets. Acquired intangible assets include trade names, non-compete agreements, customer relationships and contractual agreements. *Long-Lived Assets* Long-lived assets such as property and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairments of long lived assets for the periods presented. *Advertising and Marketing* The Company uses advertising and marketing to promote its services. Advertising and marketing costs are expensed as incurred. Advertising and marketing expense was $119,867, $25,000 and $470,199 (unaudited) and $61,159 (unaudited) for the years ended December 31, 2017 and 2016 and the nine months ended September 30, 2018 and 2017, respectively. *Income Taxes* IMAC Management, IMAC Texas, and IMAC Nashville are limited liability companies and are taxed as partnerships. IMAC Holdings, Inc. was taxed as a partnership through May 31, 2018. As a result, income tax liabilities are passed through to the individual members. Accordingly, no provision for income taxes is reflected in the consolidated financial statements. The Company records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. Interest and penalties related to income tax matters, if any, would be recognized as a component of income tax expense. At December 31, 2017 and 2016 and September 30, 2018, the Company had no liabilities for uncertain tax positions. The Company continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. Currently, the tax years subsequent to 2016 are open and subject to examination by the taxing authorities. *Legal Proceedings and Loss Contingencies* The Company is subject to various legal proceedings, many involving routine litigation incidental to business. The outcome of any legal proceeding is not within the Company’s complete control, it is often difficult to predict and is resolved over very long periods of time. Estimating probable losses associated with any legal proceedings or other loss contingencies are very complex and require the analysis of many factors including assumptions about potential actions by third parties. Loss contingencies are disclosed when there is at least a reasonable possibility that a loss has been incurred and are recorded as liabilities in the consolidated financial statements when it is both (1) probable or known that a liability has been incurred and (2) the amount of the loss is reasonably estimable. If the reasonable estimate of the loss is a range and no amount within the range is a better estimate, the minimum amount of the range is recorded as a liability. If a loss contingency is not probable or cannot be reasonably estimated, a liability is not recorded in the financial statements. There are no known legal proceedings ongoing or loss contingencies for the years ended December 31, 2017 and 2016 and the nine months ended September 30, 2018. *Recent Accounting Pronouncements* The Company adopted ASC Topic 606 Revenue from Contracts with Customers. The provisions of ASC Topic 606 did not have a material impact on the Company’s financial position or results of operations. The Company plans to adopt the new lease accounting standard, ASC Topic 842, on January 1, 2019. Management believes the provisions of ASC Topic 842 will result in the recognition of right-of-use assets and related liabilities on its consolidated financial statements when adopted.
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies *Use of Estimates* The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses at the date and for the periods that the financial statements are prepared. On an ongoing basis, the Company evaluates its estimates, including those related to insurance adjustments and provisions for doubtful accounts. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could materially differ from those estimates. *Revenue Recognition* The Company’s patient service revenue is derived from non-surgical procedures performed at our outpatient medical clinics and patient visits to physicians. The fees for such services are billed either to the patient or a third-party payer, including Medicare. We recognize patient service revenue, net of contractual allowances, which we estimate based on the historical trend of our cash collections and contractual write-offs. *Fair Value of Financial Instruments* The carrying amount of accounts receivable approximate their respective fair values due to the short-term nature. The carrying amount of the line of credit and note payable approximates fair values due to their market interest rates. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable. *Cash and Cash Equivalents* The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. The Company had no cash equivalents for the periods presented. *Accounts Receivable* Accounts receivable primarily consists of amounts due from third-party payers (non-governmental), governmental payers and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of over estimation of net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies’ denial of claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients. The Company’s accounts receivable from third-party payers are recorded net of estimated contractual adjustments and allowances from third-party payers, which are estimated based on the historical trend of the Company’s facilities’ cash collections and contractual write-offs, accounts receivable aging, established fee schedules, relationships with payers and procedure statistics. While changes in estimated reimbursement from third-party payers remain a possibility, the Company expects that any such changes would be minimal and, therefore, would not have a material effect on the Company’s financial condition or results of operations. The Company’s collection policies and procedures are based on the type of payer, size of claim and estimated collection percentage for each patient account. The operating systems used to manage the Company’s patient accounts provide for an aging schedule in 30-day increments, by payer, physician and patient. The Company analyzes accounts receivable at each of the facilities to ensure the proper collection and aged category. The operating systems generate reports that assist in the collection efforts by prioritizing patient accounts. Collection efforts include direct contact with insurance carriers or patients and written correspondence. *Allowance for Doubtful Accounts, Contractual and Other Discounts* Management estimates the allowance for contractual and other discounts based on its historical collection experience and contracted relationship with the payers. The services authorized and provided and related reimbursement are often subject to interpretation and negotiation that could result in payments that differ from the Company’s estimates. The Company’s allowance for doubtful accounts is based on historical experience, but management also takes into consideration the age of accounts, creditworthiness and current economic trends when evaluating the adequacy of the allowance for doubtful accounts. An account may be written-off only after the Company has pursued collection efforts or otherwise determines an account to be uncollectible. Uncollectible balances are written-off against the allowance. Recoveries of previously written-off balances are credited to income when the recoveries are made. *Property and Equipment* Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Depreciation of owned assets and amortization of leasehold improvements are computed using the straight-line method over the shorter of the estimated useful lives of the related assets or the lease term. The cost of assets sold or retired, and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in other income (expenses) for the year. Expenditures for maintenance and repairs are charged to expense as incurred. *Long-Lived Assets* Long-lived assets such as property and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairments of long-lived assets for the periods presented. *Advertising and Marketing* The Company uses advertising and marketing to promote its services. Advertising and marketing costs are expensed as incurred. Advertising and marketing expenses were $16,191, $19,931 and $12,361 (unaudited) and $10,336 (unaudited) for the years ended December 31, 2017 and 2016 and the six months ended June 30, 2018 and 2017, respectively. *Income Taxes* The Company is a single member limited liability company. As a result, income tax liabilities are passed through to the individual member. Accordingly, no provision for income taxes is reflected in the financial statements. The Company records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. Interest and penalties related to income tax matters, if any, would be recognized as a component of income tax expense. At December 31, 2017 and 2016 and June 30, 2018, the Company had no liabilities for uncertain tax positions. The Company continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. *Legal Proceedings and Loss Contingencies* The Company is subject to various legal proceedings, many involving routine litigation incidental to business. The outcome of any legal proceeding is not within the Company’s complete control, it is often difficult to predict and is resolved over very long periods of time. Estimating probable losses associated with any legal proceedings or other loss contingencies are very complex and require the analysis of many factors including assumptions about potential actions by third parties. Loss contingencies are disclosed when there is at least a reasonable possibility that a loss has been incurred and are recorded as liabilities in the financial statements when it is both (1) probable or known that a liability has been incurred and (2) the amount of the loss is reasonably estimable. If the reasonable estimate of the loss is a range and no amount within the range is a better estimate, the minimum amount of the range is recorded as a liability. If a loss contingency is not probable or cannot be reasonably estimated, a liability is not recorded in the financial statements. There are no known legal proceedings ongoing or loss contingencies for the years ended December 31, 2017 and 2016 and the six months ended June 30, 2018. *Recent Accounting Pronouncements* The new revenue recognition accounting standard, Accounting Standards Codification (“ASC”) Topic 606 Revenue from Contracts with Customers, takes effect for public entities January 1, 2018, and January 1, 2019 for private entities. Management does not believe the provisions of ASC Topic 606 will have a material impact on the Company’s financial position or results of operations when adopted. The Company plans to adopt the new lease accounting standard, ASC Topic 842, on January 1, 2019. Management believes the provisions of ASC Topic 842 will result in the recognition of right-of-use assets and related liabilities on its financial statements when adopted. *Date of Management’s Review* Management has evaluated subsequent events through October 18, 2018, which is the date the financial statements were available to be issued.

Concentration of Credit Risks

9 Months Ended

Sep. 30, 2018

Risks and Uncertainties [Abstract]

Concentration of Credit Risks

Note 3 – Concentration of Credit Risks

Cash

The Company places its cash with high credit quality financial institutions. Cash and cash equivalents in excess of the Federal Deposit Insurance Corporation (“FDIC”) coverage of $250,000 per financial institution was $0, $626,205, and $0 for the years ended December 31, 2017, December 31, 2016 and the nine month period ended September 30, 2018. The Company maintains its cash in accounts at financial institutions, which may, at times, exceed federally-insured limits. The Company has not experienced any losses on such accounts and does not feel it is exposed to any significant risk with respect to cash.

Revenue and Accounts Receivable

The Company had the following revenue and accounts receivable concentrations:

	December 31												September 30
	2017						2016						2018 (Unaudited)						2017 (Unaudited)
	% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable

Patient payment		56	%		56	%		0	%		0	%		52	%		52	%		55	%		55	%
Medicare payment		12	%		12	%		0	%		0	%		23	%		23	%		21	%		21	%
Insurance payment		32	%		32	%		0	%		0	%		25	%		25	%		24	%		24	%

Concentration of Credit Risks (Integrated Medicine and Chiropractic Regeneration Center PSC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Concentration of Credit Risks

Note 3 – Concentration of Credit Risks

Cash

Revenue and Accounts Receivable

The Company had the following revenue and accounts receivable concentrations:

	December 31												September 30
	2017						2016						2018 (Unaudited)						2017 (Unaudited)
	% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable

Patient payment		56	%		56	%		0	%		0	%		52	%		52	%		55	%		55	%
Medicare payment		12	%		12	%		0	%		0	%		23	%		23	%		21	%		21	%
Insurance payment		32	%		32	%		0	%		0	%		25	%		25	%		24	%		24	%

Integrated Medicine and Chiropractic Regeneration Center PSC [Member]

Concentration of Credit Risks

Note 3 – Concentration of Credit Risks

Cash

The Company places its cash with high credit quality financial institutions. There were no balances in excess of the Federal Deposit Insurance Corporation (“FDIC”) coverage of $250,000 per financial institution at March 31, 2018 and December 31, 2017, respectively. The Company maintains its cash in accounts at financial institutions, which may, at times, exceed federally-insured limits. The Company has not experienced any losses on such accounts and does not feel it is exposed to any significant risk with respect to cash.

Revenue and Accounts Receivable

The Company had the following revenue and accounts receivable concentrations at and for the three months ended March 31, 2018 (unaudited) and December 31, 2017:

	2018						2017
	(unaudited)
	% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable

Patient payment		46	%		46	%		53	%		53	%
Medicare payment		22	%		22	%		24	%		24	%
Insurance payment		32	%		32	%		24	%		24	%

Note 3 – Concentration of Credit Risks

Cash

The Company places its cash with high credit quality financial institutions. There were no balances in excess of the Federal Deposit Insurance Corporation (“FDIC”) coverage of $250,000 per financial institution for the years ended December 31, 2017 and 2016. The Company maintains its cash in accounts at financial institutions, which may, at times, exceed federally-insured limits. The Company has not experienced any losses on such accounts and does not feel it is exposed to any significant risk with respect to cash.

Revenue and Accounts Receivable

The Company had the following revenue and accounts receivable concentrations at December 31:

	2017						2016
	% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable

Patient payment		47	%		47	%		27	%		27	%
Medicare payment		25	%		25	%		27	%		27	%
Insurance payment		28	%		28	%		46	%		46	%

Concentration of Credit Risks (IMAC Regeneration Center of St Louis, LLC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Concentration of Credit Risks

Note 3 – Concentration of Credit Risks

Cash

Revenue and Accounts Receivable

The Company had the following revenue and accounts receivable concentrations:

	December 31												September 30
	2017						2016						2018 (Unaudited)						2017 (Unaudited)
	% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable

Patient payment		56	%		56	%		0	%		0	%		52	%		52	%		55	%		55	%
Medicare payment		12	%		12	%		0	%		0	%		23	%		23	%		21	%		21	%
Insurance payment		32	%		32	%		0	%		0	%		25	%		25	%		24	%		24	%

IMAC Regeneration Center of St. Louis, LLC [Member]

Concentration of Credit Risks

Note 3 – Concentration of Credit Risks

Cash

The Company places its cash with high credit quality financial institutions. Cash and cash equivalents in excess of the Federal Deposit Insurance Corporation (“FDIC”) coverage of $250,000 per financial institution. There were no balances in excess of the FDIC coverage at March 31, 2018 and December 31, 2017, respectively. The Company maintains its cash in accounts at financial institutions, which may, at times, exceed federally-insured limits. The Company has not experienced any losses on such accounts and does not feel it is exposed to any significant risk with respect to cash.

Revenue and Accounts Receivable

The Company had the following revenue and accounts receivable concentrations at and for the three months ended March 31:

	2018						2017
	(unaudited)						(unaudited)
	% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable

Patient payment		58	%		58	%		59	%		59	%
Medicare payment		19	%		19	%		19	%		19	%
Insurance payment		23	%		23	%		22	%		22	%

Note 3 – Concentration of Credit Risks

Cash

The Company places its cash with high credit quality financial institutions. Cash and cash equivalents in excess of the Federal Deposit Insurance Corporation (“FDIC”) coverage of $250,000 per financial institution. There were no balances in excess of the FDIC coverage for the years ended December 31, 2017 and 2016. The Company maintains its cash in accounts at financial institutions, which may, at times, exceed federally-insured limits. The Company has not experienced any losses on such accounts and does not feel it is exposed to any significant risk with respect to cash.

Revenue and Accounts Receivable

The Company had the following revenue and accounts receivable concentrations at December 31:

	2017						2016
	% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable

Patient payment		57	%		57	%		52	%		52	%
Medicare payment		23	%		23	%		21	%		21	%
Insurance payment		20	%		20	%		27	%		27	%

Concentration of Credit Risks (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC)

6 Months Ended

9 Months Ended

Jun. 30, 2018

Sep. 30, 2018

Concentration of Credit Risks

Note 3 – Concentration of Credit Risks

Cash

Revenue and Accounts Receivable

The Company had the following revenue and accounts receivable concentrations:

	December 31												September 30
	2017						2016						2018 (Unaudited)						2017 (Unaudited)
	% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable

Patient payment		56	%		56	%		0	%		0	%		52	%		52	%		55	%		55	%
Medicare payment		12	%		12	%		0	%		0	%		23	%		23	%		21	%		21	%
Insurance payment		32	%		32	%		0	%		0	%		25	%		25	%		24	%		24	%

Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]

Concentration of Credit Risks

Note 3 – Concentration of Credit Risks

Cash

The Company places its cash with high credit quality financial institutions. The Company had no cash in excess of the Federal Deposit Insurance Corporation (“FDIC”) coverage of $250,000 per financial institution for the years ended December 31, 2017, December 31, 2016 and the six month period ended June 30, 2018. The Company maintains its cash in accounts at financial institutions, which may, at times, exceed federally-insured limits. The Company has not experienced any losses on such accounts and does not feel it is exposed to any significant risk with respect to cash.

Accounts Receivable

9 Months Ended

Sep. 30, 2018

Receivables [Abstract]

Accounts Receivable

Note 4 – Accounts Receivable

Accounts receivable consisted of the following at December 31:

	December 31					September 30
	2017			2016		2018
						(unaudited)

Gross accounts receivable	$	295,704		$	-	$	897,011
Less: allowance for doubtful accounts and contractual adjustments		(156,723	)		-		(218,225	)
Accounts receivable, net	$	138,981		$	-	$	678,786

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

Accounts Receivable (Integrated Medicine and Chiropractic Regeneration Center PSC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Accounts Receivable

Note 4 – Accounts Receivable

Accounts receivable consisted of the following at December 31:

	December 31					September 30
	2017			2016		2018
						(unaudited)

Gross accounts receivable	$	295,704		$	-	$	897,011
Less: allowance for doubtful accounts and contractual adjustments		(156,723	)		-		(218,225	)
Accounts receivable, net	$	138,981		$	-	$	678,786

Integrated Medicine and Chiropractic Regeneration Center PSC [Member]

Accounts Receivable

Note 4 – Accounts Receivable

Accounts receivable consisted of the following at March 31, 2018 (unaudited) and December 31, 2017:

	2018		2017
		(unaudited)

Gross accounts receivable	$	1,356,105	$	876,381
Less: allowance for doubtful accounts and contractual adjustments		890,537		552,120
Accounts receivable, net	$	465,568	$	324,261

Note 4 – Accounts Receivable

Accounts receivable consisted of the following at December 31:

	2017		2016

Gross accounts receivable	$	876,381	$	1,044,768
Less: allowance for doubtful accounts and contractual adjustments		552,120		814,919
Accounts receivable, net	$	324,261	$	229,849

- Definition

+ References + Details

Accounts Receivable (IMAC Regeneration Center of St Louis, LLC)

3 Months Ended

12 Months Ended

Mar. 31, 2018

Dec. 31, 2017

IMAC Regeneration Center of St. Louis, LLC [Member]

Accounts Receivable

Note 4 – Accounts Receivable

Accounts receivable consisted of the following at March 31, 2018 (unaudited) and December 31, 2017:

	2018		2017
	(unaudited)

Gross accounts receivable	$	698,884	$	545,482
Less: allowance for doubtful accounts and contractual adjustments		477,382		362,418
Accounts receivable, net	$	221,502	$	183,064

Note 4 – Accounts Receivable

Accounts receivable consisted of the following at December 31:

	2017		2016

Gross accounts receivable	$	545,482	$	741,152
Less: allowance for doubtful accounts and contractual adjustments		362,418		527,700
Accounts receivable, net	$	183,064	$	213,452

Accounts Receivable (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC)

6 Months Ended

9 Months Ended

Jun. 30, 2018

Sep. 30, 2018

Accounts Receivable

Note 4 – Accounts Receivable

Accounts receivable consisted of the following at December 31:

	December 31					September 30
	2017			2016		2018
						(unaudited)

Gross accounts receivable	$	295,704		$	-	$	897,011
Less: allowance for doubtful accounts and contractual adjustments		(156,723	)		-		(218,225	)
Accounts receivable, net	$	138,981		$	-	$	678,786

Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]

Accounts Receivable

Note 4 – Accounts Receivable

Accounts receivable consisted of the following at December 31:

	December 31,						June 30,
	2017			2016			2018
							(unaudited)

Gross accounts receivable	$	359,055		$	369,764		$	398,339
Less: allowance for doubtful accounts and contractual adjustments		(165,321	)		(186,314	)		(165,321	)
Accounts receivable, net	$	193,734		$	183,450		$	233,018

- Definition

+ References + Details

Business Acquisitions

9 Months Ended

Sep. 30, 2018

Business Combinations [Abstract]

Business Acquisitions

Note 5 – Business Acquisitions

During June 2018, the Company acquired two companies for an aggregate consideration of approximately $6.1 million, to be paid in cash and equity. The operating results of these two companies have been included in the Company’s consolidated financial statements from their dates of acquisition. The Company accounted for the transactions as business combinations, and has allocated the purchase consideration to the net assets acquired based on estimated fair values.

In addition, during June 2018, the Company acquired the non-controlling interest held in a majority-owned subsidiary for $300,000.

During August 2018, the Company acquired two companies for an aggregate consideration of approximately $900,000, to be paid in cash and equity. The operating results of these two companies have been included in the Company’s consolidated financial statements from their dates of acquisition. The Company accounted for the transactions as business combinations, and has allocated the purchase consideration to the net assets acquired based on estimated fair values.

IMAC Regeneration Center, PSC

On June 29, 2018 our subsidiary, IMAC Management Services LLC, completed a merger with Clinic Management Associates of KY LLC (“CMA of KY”). CMA of KY merged with and into IMAC Management Services LLC. CMA of KY ceased corporate existence and IMAC Management Services LLC continues as the surviving corporation. Through this merger, IMAC Management Services, LLC has a long-term Management Services Agreement to provide exclusive comprehensive management and related administrative services to Integrated Medicine and Chiropractic Regeneration Center PSC, an entity engaged in the practice of medicine through physicians and nurse practitioners. The Company has committed to pay approximately $4.6 million in stock to the previous owners of CMA of KY. Under the Management Services Agreement, the Company will receive service fees based on the cost of the services we provide, plus a specified markup percentage, and a discretionary annual bonus.

The Company has included the consolidated financial results of Integrated Medicine and Chiropractic Regeneration Center, PSC in the consolidated financial statements from the date of acquisition. The transaction costs associated with the acquisition were not material.

The following table summarizes the fair value of consideration paid and the preliminary allocation of purchase price to the fair value of tangible and intangible assets acquired and liabilities assumed:

	Fair Value

Intangible assets	$	4,224,113
Property and equipment		607,257
Deposit		5,521
Line of credit		(119,902	)
Notes payable		(118,413	)

Net Assets Acquired	$	4,598,576

The identifiable intangible assets acquired represents the Management Service Agreement, which entitles the Company with the right to control all non-medical development, management and administrative services associated with the operations and economics of the Integrated Medicine and Chiropractic Regeneration Center PSC.

IMAC of St. Louis, LLC

On June 1, 2018 the Company acquired the remaining 64% membership interest in IMAC of St. Louis, LLC not already owned by us, increasing the Company’s ownership to 100%. IMAC of St. Louis, LLC operates two (2) Ozzie Smith Centers in Missouri. Pursuant to the terms of a Unit Purchase Agreement, the Company agreed to pay the current owners, upon the closing of our IPO offering, an amount equal to 1.05 times the total collections from payments at the Centers on account of regeneration-related services and associated products from the period from June 1, 2017 to May 31, 2018, which is estimated to be approximately $1,490,632. The purchase consideration will be payable $1,000,000 in cash and $490,632 in the form of shares of our common stock based on the price per share in the IPO offering.

The Company has included the financial results of IMAC of St. Louis LLC in the consolidated financial statements from June 1, 2018, the date of acquisition.

The following table summarizes the fair value of consideration paid and the preliminary allocation of purchase price to the fair value of intangible assets acquired:

	Fair Value		Useful Life

Non Compete	$	1,591,507		3 years

Total intangible assets subject to amortization	$	1,591,507

IMAC Regeneration Management of Nashville, LLC

Also, on June 1, 2018 the Company acquired the remaining 25% of the outstanding units of the limited liability company membership interests not already owned by the Company in IMAC Regeneration Management of Nashville, LLC for $300,000 and will be payable $110,000 in cash and $190,000 in the form of shares of our common stock based on the price per share in the IPO offering.

The purchase price consideration in excess of the non-controlling interest acquired was recorded in earnings.

Advantage Hand Therapy and Orthopedic Rehabilitation, LLC

On August 1, the Company entered into an agreement to purchase all outstanding membership units of Advantage Hand Therapy and Orthopedic Rehabilitation, LLC. The purchase price for the interests was equal to the dollar amount represented by .7 times the total Collections from payments for service in the Company account from June 1, 2017 to May 31, 2018. The purchase price is estimated to be approximately $892,000, of which $870,000 and $22,000 will be payable in equity and cash, respectively.

The Company has included the financial results of Advantage Hand in the consolidated financial statements from August 1, 2018, the date of acquisition.

The following table summarizes the fair value of consideration paid and the preliminary allocation of purchase price to the fair value of intangible assets acquired:

	Fair Value

Intangible assets	$	750,189
Cash		45,736
Accounts Receivable, net		203,123
Other Assets		6,159
Property and equipment		18,647
Accounts Payable		(50,947	)
Note Payable		(79,975	)

Net Assets Acquired	$	892,931

BioFirma, LLC

On August 1, 2018, the Company entered into an agreement to purchase 70% of all outstanding membership units of BioFirma LLC. The purchase price for the interests was $1,000 paid in cash. BioFirma owns a trademark on NeoCyte, an umbilical cord-derived mononuclear cell product following FDA cGMP regulations. The Company has committed up to $5,00,000 of offering proceeds for further research and development of NeoCyte and other regenerative medicine products.

The Company has included the financial results of BioFirma in the consolidated financial statements from August 1, 2018, the date of acquisition.

The following table summarizes the fair value of consideration paid and the preliminary allocation of purchase price to the fair value of intangible assets acquired:

	Fair Value

Intangible assets	$	1,429
Non-Controlling interest		(429	)

Net Assets Acquired	$	1,000

Pro Forma Results of Operations (Unaudited)

The consolidated pro forma information presented below gives effect to the June 29, 2018 acquisition of Clinic Management Associates of KY, LLC, the June 1, 2018 acquisition of IMAC of St. Louis, LLC, the August 1, 2018 acquisitions of Advantage Hand Therapy and Orthopedic Rehabilitation, LLC and BioFirma, LLC and the June 1, 2018 acquisition of the non-controlling interest in IMAC Regeneration Management of Nashville, LLC as if the transactions had occurred on January 1, 2016.

	Year ended						Nine months ended
	December 31			December 31			September 30
	2016			2017			2018

Net revenue	$	5,415,415		$	9,596,315		$	7,243,289

Net loss from continuing operations		(2,006,672	)		(1,519,731	)		(4,059,674	)

Net loss	$	(2,207,956	)	$	(2,187,530	)	$	(4,155,785	)

Property and Equipment

9 Months Ended

Sep. 30, 2018

Property, Plant and Equipment [Abstract]

Property and Equipment

Note 6 – Property and Equipment

Property and equipment consisted of the following at December 31:

	Estimated		December 31					September 30
	Useful Life in Years		2017			2016		2018
								(unaudited)

Land and Building		40	$	-		$	-	$	1,175,000
Leasehold improvements		Shorter of asset or lease term		254,515			-		1,424,904
Medical equipment		5		242,899			-		747,632
Construction in Progress				-			-		-
Physical therapy equipment		5		90,337			-		246,207
Office furniture and fixtures		7		2,431			-		44,934
Computers		1.5		9,539			-		20,837
Office equipment		5		-			-		16,336
Signs		5		-			-		19,590
Chiropractic equipment		5		8,965			-		8,965
Vehicles		3		-			-		2,250
Total property and equipment				608,686			-		3,706,656
Less: accumulated depreciation				(65,895	)		-		(286,522	)
Total property and equipment, net			$	542,791		$	-	$	3,420,134

In March 2018, the Company purchased real estate in Lexington Kentucky for the development of an IMAC facility for approximately $1.2 million. The Company funded the purchase with a short term loan which will be replaced with a 15-year mortgage commitment.

Depreciation was $65,895 and $0 for the years ended December 31, 2017 and 2016 and $220,628 (unaudited) and $36,422 (unaudited) for the nine months ended September 30, 2018 and 2017.

Property and Equipment (Integrated Medicine and Chiropractic Regeneration Center PSC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Property and Equipment

Note 6 – Property and Equipment

Property and equipment consisted of the following at December 31:

	Estimated		December 31					September 30
	Useful Life in Years		2017			2016		2018
								(unaudited)

Land and Building		40	$	-		$	-	$	1,175,000
Leasehold improvements		Shorter of asset or lease term		254,515			-		1,424,904
Medical equipment		5		242,899			-		747,632
Construction in Progress				-			-		-
Physical therapy equipment		5		90,337			-		246,207
Office furniture and fixtures		7		2,431			-		44,934
Computers		1.5		9,539			-		20,837
Office equipment		5		-			-		16,336
Signs		5		-			-		19,590
Chiropractic equipment		5		8,965			-		8,965
Vehicles		3		-			-		2,250
Total property and equipment				608,686			-		3,706,656
Less: accumulated depreciation				(65,895	)		-		(286,522	)
Total property and equipment, net			$	542,791		$	-	$	3,420,134

Depreciation was $65,895 and $0 for the years ended December 31, 2017 and 2016 and $220,628 (unaudited) and $36,422 (unaudited) for the nine months ended September 30, 2018 and 2017.

Integrated Medicine and Chiropractic Regeneration Center PSC [Member]

Property and Equipment

Note 5 – Property and Equipment

Property and equipment consisted of the following at March 31, 2018 (unaudited) and December 31, 2017:

	Estimated
	Useful Life in Years		2018			2017
				(unaudited)

Computers		3	$	23,015		$	23,015
Machinery and equipment		5		797,608			792,988
Office equipment		5		36,328			36,328
Office furniture and fixtures		5		56,448			56,449
Rehab equipment		5		196,428			196,427
Vehicles		3		6,000			6,000
Leasehold improvements		Shorter of asset or lease term		468,146			468,146
Total property and equipment				1,583,973			1,579,353
Less: accumulated depreciation				(930,307	)		(870,555	)
Total property and equipment, net			$	653,666		$	708,798

Depreciation and amortization was $59,752 (unaudited) and $29,271(unaudited) for the three months ended March 31, 2018 and 2017, respectively.

Note 5 – Property and Equipment

	Estimated
	Useful Life in Years		2017			2016

Land		-	$	-		$	172,379
Building		40		-			695,931
Computers		3		23,015			23,015
Machinery and equipment		5		792,988			667,780
Office equipment		5		36,328			18,067
Office furniture and fixtures		5		56,448			56,448
Rehab equipment		5		196,427			103,089
Vehicles		3		6,000			6,000
Leasehold improvements		Shorter of asset or lease term		468,146			105,707
Total property and equipment				1,579,352			1,848,416
Less: accumulated depreciation				(870,555	)		(742,684	)
Total property and equipment, net			$	708,797		$	1,105,732

Depreciation and amortization was $197,945 and $139,614 for the years ended December 31, 2017 and 2016, respectively.

Property and Equipment (IMAC Regeneration Center of St Louis, LLC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Property and Equipment

Note 6 – Property and Equipment

Property and equipment consisted of the following at December 31:

	Estimated		December 31					September 30
	Useful Life in Years		2017			2016		2018
								(unaudited)

Land and Building		40	$	-		$	-	$	1,175,000
Leasehold improvements		Shorter of asset or lease term		254,515			-		1,424,904
Medical equipment		5		242,899			-		747,632
Construction in Progress				-			-		-
Physical therapy equipment		5		90,337			-		246,207
Office furniture and fixtures		7		2,431			-		44,934
Computers		1.5		9,539			-		20,837
Office equipment		5		-			-		16,336
Signs		5		-			-		19,590
Chiropractic equipment		5		8,965			-		8,965
Vehicles		3		-			-		2,250
Total property and equipment				608,686			-		3,706,656
Less: accumulated depreciation				(65,895	)		-		(286,522	)
Total property and equipment, net			$	542,791		$	-	$	3,420,134

Depreciation was $65,895 and $0 for the years ended December 31, 2017 and 2016 and $220,628 (unaudited) and $36,422 (unaudited) for the nine months ended September 30, 2018 and 2017.

IMAC Regeneration Center of St. Louis, LLC [Member]

Property and Equipment

Note 5 – Property and Equipment

Property and equipment consisted of the following at March 31, 2018 (unaudited) and December 31, 2017:

	Estimated
	Useful Life in Years	2018			2017
		(unaudited)

Computers	3	$	5,713		$	5,713
Machinery and equipment	5		296,086			294,320
Office furniture and fixtures	5		10,828			10,828
Signs	5		20,260			20,260
Leasehold improvements	Shorter of asset or lease term		758,882			752,943
Total property and equipment			1,091,769			1,084,064
Less: accumulated depreciation			(244,578	)		(205,543	)
Total property and equipment, net		$	847,191		$	878,521

Depreciation and amortization was $39,036 (unaudited) and $27,104 (unaudited) for the three months ended March 31, 2018 and 2017, respectively.

Note 5 – Property and Equipment

Property and equipment consisted of the following at December 31:

	Estimated Useful Life in Years		2017			2016

Computers		3	$	5,713		$	5,713
Machinery and equipment		5		294,320			166,503
Office furniture and fixtures		5		10,828			10,828
Signs		5		20,260			20,260
Leasehold improvements		Shorter of asset or lease term		752,942			632,895
Total property and equipment				1,084,063			836,199
Less: accumulated depreciation				(205,543	)		(70,979	)
Total property and equipment, net			$	878,520		$	765,220

Depreciation and amortization was $134,563 and $70,979 for the years ended December 31, 2017 and 2016, respectively.

Property and Equipment (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC)

6 Months Ended

9 Months Ended

Jun. 30, 2018

Sep. 30, 2018

Property and Equipment

Note 6 – Property and Equipment

Property and equipment consisted of the following at December 31:

	Estimated		December 31					September 30
	Useful Life in Years		2017			2016		2018
								(unaudited)

Land and Building		40	$	-		$	-	$	1,175,000
Leasehold improvements		Shorter of asset or lease term		254,515			-		1,424,904
Medical equipment		5		242,899			-		747,632
Construction in Progress				-			-		-
Physical therapy equipment		5		90,337			-		246,207
Office furniture and fixtures		7		2,431			-		44,934
Computers		1.5		9,539			-		20,837
Office equipment		5		-			-		16,336
Signs		5		-			-		19,590
Chiropractic equipment		5		8,965			-		8,965
Vehicles		3		-			-		2,250
Total property and equipment				608,686			-		3,706,656
Less: accumulated depreciation				(65,895	)		-		(286,522	)
Total property and equipment, net			$	542,791		$	-	$	3,420,134

Depreciation was $65,895 and $0 for the years ended December 31, 2017 and 2016 and $220,628 (unaudited) and $36,422 (unaudited) for the nine months ended September 30, 2018 and 2017.

Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]

Property and Equipment

Note 5 – Property and Equipment

Property and equipment consisted of the following at December 31:

	Estimated	December 31						June 30
	Useful Life in Years	2017			2016			2018
								(unaudited)

Leasehold improvements	Shorter of asset or lease term	$	47,597		$	47,597		$	47,597
Medical equipment	5		245,214			245,214			245,214
Office furniture and fixtures	7		26,476			26,476			26,476
Computers	1.5		32,726			32,726			32,726
Vehicles	5		63,067			63,067			63,067
Total property and equipment			415,080			415,080			415,080
Less: accumulated depreciation			(386,510	)		(368,580	)		(394,058	)
Property and equipment, net		$	28,570		$	46,500		$	21,022

Depreciation was $17,930 and $25,460 for the years ended December 31, 2017 and 2016 and $8,148 (unaudited) and $9,318 (unaudited) for the six months ended June 30, 2018 and 2017.

Intangibles Assets

9 Months Ended

Sep. 30, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Intangibles Assets

Note 7 – Intangibles Assets

Intangible assets that were acquired in connection with the acquisition transactions (Note5) during 2018:

	September 30, 2018
	(Unaudited)
			Accumulated
	Cost		Amortization			Net

Intangible assets:
Management service agreement		4,975,731		(147,360	)		4,828,371
Non compete agreement		1,591,507		(176,834	)		1,414,673
Total intangible assets	$	6,567,238	$	(324,194	)	$	6,243,044

Estimated future amortization of intangible assets is as follows:

Years Ending December 31,

2018 (three months)	$	230,461
2019		733,941
2020		733,941
2021		398,383
2022		140,804
Thereafter		4,005,513
	$	6,243,044

Operating Leases

9 Months Ended

Sep. 30, 2018

Leases [Abstract]

Operating Leases

Note 8 – Operating Leases

The Company has certain cancelable and non-cancelable operating leases for facilities used in the treatment of patients, which expire on various dates through 2027. Certain leases contain renewal options.

Rent expense for the operating leases was $191,758 and $0 during the years ended December 31, 2017 and 2016 and $401,0177 (unaudited) and $114,670 (unaudited) during the nine months ended September 30, 2018 and 2017.

The required future minimum lease payments under the remaining non-cancelable operating leases consists of the following at September 30, 2018:

Years Ending December 31,	Amount

2018 (three months)	$	216,838
2019		854,759
2020		794,101
2021		643,082
2022		641,947
Thereafter		1,651,210
Total	$	4,801,937

Operating Leases (Integrated Medicine and Chiropractic Regeneration Center PSC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Operating Leases

Note 8 – Operating Leases

The required future minimum lease payments under the remaining non-cancelable operating leases consists of the following at September 30, 2018:

Years Ending December 31,	Amount

2018 (three months)	$	216,838
2019		854,759
2020		794,101
2021		643,082
2022		641,947
Thereafter		1,651,210
Total	$	4,801,937

Integrated Medicine and Chiropractic Regeneration Center PSC [Member]

Operating Leases

Note 6 – Operating Leases

The Company has certain cancelable and non-cancelable operating leases for facilities used in the treatment of patients, which expire on various dates through 2024. Certain leases contain renewal options.

Rent expense for the operating leases was $49,067 (unaudited) and $45,850 (unaudited) during the three months ended March 31, 2018 and 2017, respectively.

The required future minimum lease payments under the remaining non-cancelable operating leases consists of the following at March 31, 2018 (unaudited):

Years Ending December 31,	Amount

2018 (9 months)	$	182,193
2019		242,924
2020		202,698
2021		70,980
2022		74,923
Thereafter		88,331
Total	$	862,049

Note 6 – Operating Leases

Rent expense for the operating leases was $191,760 and $149,189 during the years ended December 31, 2017 and 2016, respectively.

Years Ending December 31,	Amount

2018	$	242,924
2019		242,924
2020		202,698
2021		70,980
2022		74,923
Thereafter		88,331
Total	$	922,780

Operating Leases (IMAC Regeneration Center of St Louis, LLC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Operating Leases

Note 8 – Operating Leases

The required future minimum lease payments under the remaining non-cancelable operating leases consists of the following at September 30, 2018:

Years Ending December 31,	Amount

2018 (three months)	$	216,838
2019		854,759
2020		794,101
2021		643,082
2022		641,947
Thereafter		1,651,210
Total	$	4,801,937

IMAC Regeneration Center of St. Louis, LLC [Member]

Operating Leases

Note 6 – Operating Leases

The Company has certain cancelable and non-cancelable operating leases for facilities used in the treatment of patients, which expire on various dates through 2026. Certain leases contain renewal options.

Rent expense for the operating leases was $65,376 (unaudited) and $53,874 (unaudited) during the three months ended March 31, 2018 and 2017, respectively.

The required future minimum lease payments under the remaining non-cancelable operating leases consists of the following at March 31, 2018 (unaudited):

Years Ending December 31,	Amount

2018 (9 months)	$	191,150
2019		254,866
2020		254,866
2021		260,341
2022		253,565
Thereafter		753,360
Total	$	1,968,148

Note 6 – Operating Leases

Years Ending December 31,	Amount

2018	$	254,866
2019		254,866
2020		254,866
2021		260,341
2022		253,565
Thereafter		753,360
Total	$	2,031,864

Operating Leases (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC)

6 Months Ended

9 Months Ended

Jun. 30, 2018

Sep. 30, 2018

Operating Leases

Note 8 – Operating Leases

The required future minimum lease payments under the remaining non-cancelable operating leases consists of the following at September 30, 2018:

Years Ending December 31,	Amount

2018 (three months)	$	216,838
2019		854,759
2020		794,101
2021		643,082
2022		641,947
Thereafter		1,651,210
Total	$	4,801,937

Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]

Operating Leases

Note 6 – Operating Leases

Rent expense for the operating leases was $84,717 and $80,007 during the years ended December 31, 2017 and 2016 and $38,622 (unaudited) and $48,806 (unaudited) during the six months ended June 30, 2018 and 2017.

The required future minimum lease payments under the remaining non-cancelable operating leases consisted of the following at June 30, 2018:

Years Ending December 31,

2018 (six months)	$	36,252
2019		57,252
2020		33,250
2021		4,500
	$	131,254

Lines of Credit

9 Months Ended

Sep. 30, 2018

Debt Disclosure [Abstract]

Lines of Credit

Note 9 – Lines of Credit

IMAC St. Louis, LLC has a $150,000 line of credit with a financial institution that matures on November 15, 2018. The line bears interest at 4.25% per annum. The line is secured by substantially all of the Company’s assets and personally guaranteed by the members. The LOC had a $150,000, $0 and $0 balance at December 31, 2017 and 2016, and at September 30, 2018 (unaudited).

IMAC Nashville, PC has a $150,000 line of credit with a financial institution that matures on October 15, 2018. The line bears interest at 6.50% per annum. The line is secured by substantially all of the Company’s assets and personally guaranteed by the members. The LOC had a $25,000, $0, and $150,000 balance at December 31, 2017 and 2016 and September 30, 2018 (unaudited).

Integrated Medicine and Chiropractic Regeneration Center PSC has a $150,000 line of credit with a financial institution that matures on August 1, 2018. The line bears interest at 4.25% per annum. The line is secured by substantially all of the IMAC KY PC’s assets and personally guaranteed by the members. The LOC had a $100,000, $140,000 and $150,000 balance at December 31, 2017 and 2016, and at September 30, 2018 (unaudited).

Advantage Hand Therapy and Orthopedic Rehabilitation, LLC has a $100,000 line of credit with a financial institution that matures on November 20, 2020. The line bears interest at a variable rate which is currently 6.0% per annum. The line is secured by Advantage Therapy’s accounts receivable and other IMAC Holdings assets. The LOC had a $79,975 balance at September 30, 2018 (unaudited).

Lines of Credit (Integrated Medicine and Chiropractic Regeneration Center PSC)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Lines of Credit		Note 9 – Lines of Credit IMAC St. Louis, LLC has a $150,000 line of credit with a financial institution that matures on November 15, 2018. The line bears interest at 4.25% per annum. The line is secured by substantially all of the Company’s assets and personally guaranteed by the members. The LOC had a $150,000, $0 and $0 balance at December 31, 2017 and 2016, and at September 30, 2018 (unaudited). IMAC Nashville, PC has a $150,000 line of credit with a financial institution that matures on October 15, 2018. The line bears interest at 6.50% per annum. The line is secured by substantially all of the Company’s assets and personally guaranteed by the members. The LOC had a $25,000, $0, and $150,000 balance at December 31, 2017 and 2016 and September 30, 2018 (unaudited). Integrated Medicine and Chiropractic Regeneration Center PSC has a $150,000 line of credit with a financial institution that matures on August 1, 2018. The line bears interest at 4.25% per annum. The line is secured by substantially all of the IMAC KY PC’s assets and personally guaranteed by the members. The LOC had a $100,000, $140,000 and $150,000 balance at December 31, 2017 and 2016, and at September 30, 2018 (unaudited). Advantage Hand Therapy and Orthopedic Rehabilitation, LLC has a $100,000 line of credit with a financial institution that matures on November 20, 2020. The line bears interest at a variable rate which is currently 6.0% per annum. The line is secured by Advantage Therapy’s accounts receivable and other IMAC Holdings assets. The LOC had a $79,975 balance at September 30, 2018 (unaudited).
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Lines of Credit	Note 7 – Lines of Credit IMAC Kentucky has a $150,000 line of credit with a financial institution that matures on August 1, 2018. The line bears interest at 4.25% per annum (The LOC has a balance of $149,902 (unaudited) and $100,000 at March 31, 2018 and December 31, 2017, respectively). The line is secured by substantially all of the Company’s assets and personally guaranteed by the owners.		Note 7 – Line of Credit IMAC Western Kentucky, PC has a $150,000 line of credit with a financial institution that matures on August 1, 2018. The line bears interest at 4.25% per annum (The LOC has a $100,000 and $140,000 balance at December 31, 2017 and 2016, respectively). The line is secured by substantially all of the Company’s assets and personally guaranteed by the members.

Lines of Credit (IMAC Regeneration Center of St Louis, LLC)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Lines of Credit		Note 9 – Lines of Credit IMAC St. Louis, LLC has a $150,000 line of credit with a financial institution that matures on November 15, 2018. The line bears interest at 4.25% per annum. The line is secured by substantially all of the Company’s assets and personally guaranteed by the members. The LOC had a $150,000, $0 and $0 balance at December 31, 2017 and 2016, and at September 30, 2018 (unaudited). IMAC Nashville, PC has a $150,000 line of credit with a financial institution that matures on October 15, 2018. The line bears interest at 6.50% per annum. The line is secured by substantially all of the Company’s assets and personally guaranteed by the members. The LOC had a $25,000, $0, and $150,000 balance at December 31, 2017 and 2016 and September 30, 2018 (unaudited). Integrated Medicine and Chiropractic Regeneration Center PSC has a $150,000 line of credit with a financial institution that matures on August 1, 2018. The line bears interest at 4.25% per annum. The line is secured by substantially all of the IMAC KY PC’s assets and personally guaranteed by the members. The LOC had a $100,000, $140,000 and $150,000 balance at December 31, 2017 and 2016, and at September 30, 2018 (unaudited). Advantage Hand Therapy and Orthopedic Rehabilitation, LLC has a $100,000 line of credit with a financial institution that matures on November 20, 2020. The line bears interest at a variable rate which is currently 6.0% per annum. The line is secured by Advantage Therapy’s accounts receivable and other IMAC Holdings assets. The LOC had a $79,975 balance at September 30, 2018 (unaudited).
IMAC Regeneration Center of St. Louis, LLC [Member]
Lines of Credit	Note 7 – Lines of Credit IMAC St. Louis, LLC has a $150,000 line of credit with a financial institution that matures on November 15, 2018. The line bears interest at 4.25% per annum (The LOC has a $150,000 balance at March 31, 2018). The line is secured by substantially all of the Company’s assets and personally guaranteed by the members.		Note 7 – Lines of Credit IMAC St. Louis, LLC has a $150,000 line of credit with a financial institution that matures on November 15, 2018. The line bears interest at 4.25% per annum (The LOC has a $150,000 balance at December 31, 2017). The line is secured by substantially all of the Company’s assets and is personally guaranteed by the members.

Line of Credit (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC)	6 Months Ended	9 Months Ended
	Jun. 30, 2018	Sep. 30, 2018
Line of Credit		Note 9 – Lines of Credit IMAC St. Louis, LLC has a $150,000 line of credit with a financial institution that matures on November 15, 2018. The line bears interest at 4.25% per annum. The line is secured by substantially all of the Company’s assets and personally guaranteed by the members. The LOC had a $150,000, $0 and $0 balance at December 31, 2017 and 2016, and at September 30, 2018 (unaudited). IMAC Nashville, PC has a $150,000 line of credit with a financial institution that matures on October 15, 2018. The line bears interest at 6.50% per annum. The line is secured by substantially all of the Company’s assets and personally guaranteed by the members. The LOC had a $25,000, $0, and $150,000 balance at December 31, 2017 and 2016 and September 30, 2018 (unaudited). Integrated Medicine and Chiropractic Regeneration Center PSC has a $150,000 line of credit with a financial institution that matures on August 1, 2018. The line bears interest at 4.25% per annum. The line is secured by substantially all of the IMAC KY PC’s assets and personally guaranteed by the members. The LOC had a $100,000, $140,000 and $150,000 balance at December 31, 2017 and 2016, and at September 30, 2018 (unaudited). Advantage Hand Therapy and Orthopedic Rehabilitation, LLC has a $100,000 line of credit with a financial institution that matures on November 20, 2020. The line bears interest at a variable rate which is currently 6.0% per annum. The line is secured by Advantage Therapy’s accounts receivable and other IMAC Holdings assets. The LOC had a $79,975 balance at September 30, 2018 (unaudited).
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]
Line of Credit	Note 7 – Line of Credit The Company has a $100,000 line of credit with a financial institution that matures on November 20, 2020. The line bears interest at 4.25% per annum. The line is secured by substantially all of the Company’s assets and personally guaranteed by the member. The LOC had a $83,138, $84,497 and $81,365 balance at December 31, 2017 and 2016, and at June 30, 2018 (unaudited).

Notes Payable

9 Months Ended

Sep. 30, 2018

Debt Disclosure [Abstract]

Notes Payable

Note 10-Notes Payable

	December 31					September 30
	2017			2016		2018
						(unaudited)

On June 1, 2018, the Company entered into a note payable to The Edward S. Bredniak Trust in the amount of up to $2,000,000. An existing note payable with this entity in the amount of $379,676 has been combined into the new note payable. The note carries an interest rate of 10% per annum and all outstanding balances are due and payable at the closing of this offering. The proceeds of this note are being used to satisfy ongoing working capital needs, expenses related to the preparation and execution of the offering, equipment and construction costs related to new clinic locations, and potential acquisition expenses.	$	414,084		$	500,000	$	984,426

Note payable to a financial institution in the amount of $200,000 dated November 15, 2017. The note requires 66 consecutive monthly installments of $2,652 including principal and interest at 5%, with a balloon payment of $60,000 on June 15, 2018. The note matures on May 15, 2023, and is secured by the personal guarantees of the Company’s members.		200,000			-		131,984

In January 2018, the Company commenced a private placement of up to $2 million of convertible notes, of which approximately $1.73 million has been subscribed as of March 6, 2018. The convertible notes accrue interest at 4% and mature in January 2019. The notes may be converted to equity at or prior to maturity at a 20% discount to the per share price of a sale of equity securities. At the time of issuance of the convertible notes, the Company was unable to calculate the amount of a beneficial conversion (“BCF”) and related discount to be recorded until the occurrence of a Qualified Financing by the Company. Once the Qualified Financing has occurred, the Company will recognize the BCF and related interest charge associated with the discount, and the BCF will be classified as a liability if it meets the conditions for derivative treatment at the time of recognition.		-			-		1,530,000

In March 2018, the Company entered into a $1.2 million loan agreement with a financial institution to purchase real estate in Lexington, Kentucky for the development of an IMAC facility. The loan agreement is for 6-months and carries an interest rate 3.35%.The maturity of this note has been extended to December 31, 2018.		-			-		1,232,500

Note payable to a financial institution in the amount of $131,400 dated August 1, 2016. The note requires 120 monthly installments of $1,394 including principal and interest at 5%. The note matures on July 1, 2026, and is secured by a letter of credit.		-			-		108,214

Note payable to a financial institution in the amount of $200,000 dated May 4, 2016. The note requires 60 monthly installments of $3,881 including principal and interest at 4.25%. The note matures on May 4, 2021, and is secured by the equipment and personal guarantees of the Company’s members.		-			-		117,214

Note payable to an employee in the amount of $101,906 dated March 8, 2017. The note requires 5 annual installments of $23,350 including principal and interest at 5%. The note matures on December 31, 2021, and is unsecured.		-			-		80,000

Note payable to a financial institution in the amount of $133,555 dated September 17, 2014. The note requires 60 monthly installments of $2,475 including principal and interest at 4.25%. The note matures on September 17, 2019.		-			-		28,987
		614,084			500,000		4,213,325
Less: current portion:		(157,932	)		-		(3,855,628	)
	$	456,152		$	500,000	$	357,697

Principal maturities of notes payable are as follows at September 30, 2018:

Years Ending December 31,	Amount

2018 (three months)	$	3,855,628
2019		106,554
2020		86,081
2021		73,147
2022		43,935
Thereafter		47,980
Total	$	4,213,325

Notes Payable (Integrated Medicine and Chiropractic Regeneration Center PSC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Notes Payable

Note 10-Notes Payable

	December 31					September 30
	2017			2016		2018
						(unaudited)

On June 1, 2018, the Company entered into a note payable to The Edward S. Bredniak Trust in the amount of up to $2,000,000. An existing note payable with this entity in the amount of $379,676 has been combined into the new note payable. The note carries an interest rate of 10% per annum and all outstanding balances are due and payable at the closing of this offering. The proceeds of this note are being used to satisfy ongoing working capital needs, expenses related to the preparation and execution of the offering, equipment and construction costs related to new clinic locations, and potential acquisition expenses.	$	414,084		$	500,000	$	984,426

Note payable to a financial institution in the amount of $200,000 dated November 15, 2017. The note requires 66 consecutive monthly installments of $2,652 including principal and interest at 5%, with a balloon payment of $60,000 on June 15, 2018. The note matures on May 15, 2023, and is secured by the personal guarantees of the Company’s members.		200,000			-		131,984

In January 2018, the Company commenced a private placement of up to $2 million of convertible notes, of which approximately $1.73 million has been subscribed as of March 6, 2018. The convertible notes accrue interest at 4% and mature in January 2019. The notes may be converted to equity at or prior to maturity at a 20% discount to the per share price of a sale of equity securities. At the time of issuance of the convertible notes, the Company was unable to calculate the amount of a beneficial conversion (“BCF”) and related discount to be recorded until the occurrence of a Qualified Financing by the Company. Once the Qualified Financing has occurred, the Company will recognize the BCF and related interest charge associated with the discount, and the BCF will be classified as a liability if it meets the conditions for derivative treatment at the time of recognition.		-			-		1,530,000

In March 2018, the Company entered into a $1.2 million loan agreement with a financial institution to purchase real estate in Lexington, Kentucky for the development of an IMAC facility. The loan agreement is for 6-months and carries an interest rate 3.35%.The maturity of this note has been extended to December 31, 2018.		-			-		1,232,500

Note payable to a financial institution in the amount of $131,400 dated August 1, 2016. The note requires 120 monthly installments of $1,394 including principal and interest at 5%. The note matures on July 1, 2026, and is secured by a letter of credit.		-			-		108,214

Note payable to a financial institution in the amount of $200,000 dated May 4, 2016. The note requires 60 monthly installments of $3,881 including principal and interest at 4.25%. The note matures on May 4, 2021, and is secured by the equipment and personal guarantees of the Company’s members.		-			-		117,214

Note payable to an employee in the amount of $101,906 dated March 8, 2017. The note requires 5 annual installments of $23,350 including principal and interest at 5%. The note matures on December 31, 2021, and is unsecured.		-			-		80,000

Note payable to a financial institution in the amount of $133,555 dated September 17, 2014. The note requires 60 monthly installments of $2,475 including principal and interest at 4.25%. The note matures on September 17, 2019.		-			-		28,987
		614,084			500,000		4,213,325
Less: current portion:		(157,932	)		-		(3,855,628	)
	$	456,152		$	500,000	$	357,697

Principal maturities of notes payable are as follows at September 30, 2018:

Years Ending December 31,	Amount

2018 (three months)	$	3,855,628
2019		106,554
2020		86,081
2021		73,147
2022		43,935
Thereafter		47,980
Total	$	4,213,325

Integrated Medicine and Chiropractic Regeneration Center PSC [Member]

Notes Payable

Note 8 – Notes Payable

Notes payable consisted of the following at March 31(unaudited):

	2018			2017
		(unaudited)

Note payable to an employee in the amount of $101,906 dated March 8, 2017. The note requires 5 annual installments of $23,350 including principal and interest at 5%. The note matures on December 31, 2021, and is unsecured.	$	80,000		$	80,000

Note payable to a financial institution in the amount of $133,555 dated September 17, 2014. The note requires 60 monthly installments of $2,475 including principal and interest at 4.25%. The note matures on September 17, 2019.		43,087			49,989

		123,087			129,989
Less: current portion		(48,412	)		(49,989	)

Total notes payable, net	$	74,675		$	80,000

Principal maturities of notes payable at March 31, 2018 (unaudited) are as follows:

Years Ending December 31,	Amount

2018 (9 months)	$	48,412
2019		34,675
2020		20,000
2021		20,000
Total	$	123,087

Note 8 – Notes Payable

	2017			2016

Note payable to an employee in the amount of $101,906 dated March 8, 2017. The note requires 5 annual installments of $23,350 including principal and interest at 5%. The note matures on December 31, 2021, and is unsecured.	$	80,000		$	-

Note payable to a financial institution in the amount of $133,555 dated September 17, 2014. The note requires 60 monthly installments of $2,475 including principal and interest at 4.25%. The note matures on September 17, 2019.		49,989			76,950

Mortgage note payable to a financial institution in the amount of $963,050 dated December 11, 2013. The note required 120 monthly installments of principal and interest at 4.95%. The note was repaid in December 2017.		-			575,096
		129,989			652,046
Less: current portion		(49,989	)		(76,950	)

Total notes payable, net	$	80,000		$	575,096

Notes Payable (IMAC Regeneration Center of St Louis, LLC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Notes Payable

Note 10-Notes Payable

	December 31					September 30
	2017			2016		2018
						(unaudited)

On June 1, 2018, the Company entered into a note payable to The Edward S. Bredniak Trust in the amount of up to $2,000,000. An existing note payable with this entity in the amount of $379,676 has been combined into the new note payable. The note carries an interest rate of 10% per annum and all outstanding balances are due and payable at the closing of this offering. The proceeds of this note are being used to satisfy ongoing working capital needs, expenses related to the preparation and execution of the offering, equipment and construction costs related to new clinic locations, and potential acquisition expenses.	$	414,084		$	500,000	$	984,426

Note payable to a financial institution in the amount of $200,000 dated November 15, 2017. The note requires 66 consecutive monthly installments of $2,652 including principal and interest at 5%, with a balloon payment of $60,000 on June 15, 2018. The note matures on May 15, 2023, and is secured by the personal guarantees of the Company’s members.		200,000			-		131,984

In January 2018, the Company commenced a private placement of up to $2 million of convertible notes, of which approximately $1.73 million has been subscribed as of March 6, 2018. The convertible notes accrue interest at 4% and mature in January 2019. The notes may be converted to equity at or prior to maturity at a 20% discount to the per share price of a sale of equity securities. At the time of issuance of the convertible notes, the Company was unable to calculate the amount of a beneficial conversion (“BCF”) and related discount to be recorded until the occurrence of a Qualified Financing by the Company. Once the Qualified Financing has occurred, the Company will recognize the BCF and related interest charge associated with the discount, and the BCF will be classified as a liability if it meets the conditions for derivative treatment at the time of recognition.		-			-		1,530,000

In March 2018, the Company entered into a $1.2 million loan agreement with a financial institution to purchase real estate in Lexington, Kentucky for the development of an IMAC facility. The loan agreement is for 6-months and carries an interest rate 3.35%.The maturity of this note has been extended to December 31, 2018.		-			-		1,232,500

Note payable to a financial institution in the amount of $131,400 dated August 1, 2016. The note requires 120 monthly installments of $1,394 including principal and interest at 5%. The note matures on July 1, 2026, and is secured by a letter of credit.		-			-		108,214

Note payable to a financial institution in the amount of $200,000 dated May 4, 2016. The note requires 60 monthly installments of $3,881 including principal and interest at 4.25%. The note matures on May 4, 2021, and is secured by the equipment and personal guarantees of the Company’s members.		-			-		117,214

Note payable to an employee in the amount of $101,906 dated March 8, 2017. The note requires 5 annual installments of $23,350 including principal and interest at 5%. The note matures on December 31, 2021, and is unsecured.		-			-		80,000

Note payable to a financial institution in the amount of $133,555 dated September 17, 2014. The note requires 60 monthly installments of $2,475 including principal and interest at 4.25%. The note matures on September 17, 2019.		-			-		28,987
		614,084			500,000		4,213,325
Less: current portion:		(157,932	)		-		(3,855,628	)
	$	456,152		$	500,000	$	357,697

Principal maturities of notes payable are as follows at September 30, 2018:

Years Ending December 31,	Amount

2018 (three months)	$	3,855,628
2019		106,554
2020		86,081
2021		73,147
2022		43,935
Thereafter		47,980
Total	$	4,213,325

IMAC Regeneration Center of St. Louis, LLC [Member]

Notes Payable

Note 8 – Notes Payable

Notes payable consisted of the following at March 31, 2018 (unaudited) and December 31, 2017:

	2018			2017
	(unaudited)

Note payable to a financial institution in the amount of $131,400 dated August 1, 2016. The note requires 120 monthly installments of $1,394 including principal and interest at 5%. The note matures on July 1, 2026, and is secured by a letter of credit.	$	113,789		$	116,525

Note payable to a financial institution in the amount of $200,000 dated May 4, 2016. The note requires 60 monthly installments of $3,881 including principal and interest at 4.25%. The note matures on May 4, 2021, and is secured by the equipment and personal guarantees of the Company’s members.		137,755			147,863
		251,544			264,388
Less: current portion:		(52,814	)		(52,236	)
	$	198,730		$	212,152

Principal maturities of notes payable at March 31, 2018 (unaudited) are as follows:

Years Ending December 31,	Amount

2018 (9 months)	$	39,392
2019		54,587
2020		57,047
2021		32,143
2022		13,615
Thereafter		54,760
Total	$	251,544

Note 8-Notes Payable

	2017			2016

Note payable to a financial institution in the amount of $131,400 dated August 1, 2016. The note requires 120 monthly installments of $1,394 including principal and interest at 5%. The note matures on July 1, 2026, and is secured by a letter of credit.	$	116,525		$	127,134

Note payable to a financial institution in the amount of $200,000 dated May 4, 2016. The note requires 60 monthly installments of $3,881 including principal and interest at 4.25%. The note matures on May 4, 2021, and is secured by the equipment and personal guarantees of the Company’s members.		147,863			187,241
		264,388			314,375
Less: current portion:		(52,236	)		(49,987	)
	$	212,152		$	264,388

Principal maturities of notes payable at December 31, 2017 are as follows:

Years Ending December 31,	Amount

2018	$	52,236
2019		54,587
2020		57,047
2021		32,143
2022		13,615
Thereafter		54,760
Total	$	264,388

Related Party Transactions

9 Months Ended

Sep. 30, 2018

Related Party Transactions

Note 11 – Related Party Transactions

From time to time, the Company advances funds to, and receives funds from, entities with common ownership. At December 31, 2017 and 2016 and September 30, 2018, the amounts owed to related parties was $95,501, $48,099 and $0, respectively.

The Company contracts with SpeakLife to provide staff training and patient advocacy services for $99,000 per year. SpeakLife is owned by Dr. Brame.

The Company contracts with UCI to provide marketing services to chiropractic practitioners and sources opportunities to expand chiropractic practices into regenerative medicine for $144,000 per year. UCI is owned by the spouse of Dr. Wallis.

Related Party Transactions (Integrated Medicine and Chiropractic Regeneration Center PSC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Related Party Transactions

Note 11 – Related Party Transactions

The Company contracts with SpeakLife to provide staff training and patient advocacy services for $99,000 per year. SpeakLife is owned by Dr. Brame.

Integrated Medicine and Chiropractic Regeneration Center PSC [Member]

Related Party Transactions

Note 9 – Related Party Transactions

The Company contracts with SpeakLife to provide staff training and patient advocacy services for $99,000 per year. SpeakLife is owned by one of the Company’s founders.

At March 31, 2018 and December 31, 2017, the Company has receivable amounts outstanding from entities which are related to the Company by common ownership. Amounts due to the Company amounted to $41,060 (unaudited) and $99,832 at March 31, 2018 and December 31, 2017, respectively.

Note 9 – Related Party Transactions

IMAC Kentucky advanced monies to and leased real estate from OLM, a related company. OLM is a variable interest entity, formed by a founder and a spouse of one of the founders of the Company to purchase real estate for expansion of the Kentucky medical clinic. In 2017, OLM decided to not develop the real estate, which was sold. The Company sustained the loss related to the real estate sale. The financial statements of OLM have been included in the consolidated financial statements since IMAC of Kentucky was deemed the primary beneficiary of OLM.

The Company contracts with SpeakLife to provide staff training and patient advocacy services for $99,000 per year. SpeakLife is owned by one of the Company’s founders.

As of December 31, 2017, the Company has the following receivable amounts outstanding from entities. These entities are related to the Company by common ownership.

	Amount
IMAC Holdings, LLC	$	52,968
IMAC Regeneration Management of Nashville LLC		44,285
IMAC Regeneration Center of St. Louis LLC		2,579
	$	99,832

Related Party Transactions (IMAC Regeneration Center of St Louis, LLC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Related Party Transactions

Note 11 – Related Party Transactions

The Company contracts with SpeakLife to provide staff training and patient advocacy services for $99,000 per year. SpeakLife is owned by Dr. Brame.

IMAC Regeneration Center of St. Louis, LLC [Member]

Related Party Transactions

Note 9 – Related Party Transactions

From time to time, the Company advances funds to, and receives funds from, entities with common ownership.

At March 31, 2018 and December 31, 2017, the amounts owed to related parties was $128,593 (unaudited) and $4,331, respectively.

Note 9 – Related Party Transactions

The Company owes the following amounts as of December 31, 2017 to the following related entities. These entities are related based on common ownership with the Company:

	Amount
Facility	$	1,753
IMAC Holdings, LLC		2,577
Integrated Medicine and Chiropractic Regeneration Center PC	$	4,330

This balance in included within accounts payable and accrued expenses on the balance sheets.

Shareholders' Equity

9 Months Ended

Sep. 30, 2018

Equity [Abstract]

Shareholders' Equity

Note 12 – Shareholders’ Equity

Prior to the Company’s conversion to a corporation, the Company had 400 member units authorized with 365 units issued and outstanding.

On June 1, 2018, the Company converted its 365 outstanding member units into 6,582,737 shares of common stock with a $0.001 par value. The conversion has been given retrospective treatment.

During 2016, the Company issued 2,524,885 shares of common stock for cash in the amount of $1,350,000, and 360,698 shares of common stock for services valued at $150,000.

During 2017, the Company issued 90,174 shares of common stock for services valued at $37,500.

The Company also has entered into certain agreements which may entitle or require the Company to settle its obligations through the issuance of common stock. See note 14.

Members' Equity (IMAC Regeneration Center of St Louis, LLC)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Members' Equity		Note 12 – Shareholders’ Equity Prior to the Company’s conversion to a corporation, the Company had 400 member units authorized with 365 units issued and outstanding. On June 1, 2018, the Company converted its 365 outstanding member units into 6,582,737 shares of common stock with a $0.001 par value. The conversion has been given retrospective treatment. During 2016, the Company issued 2,524,885 shares of common stock for cash in the amount of $1,350,000, and 360,698 shares of common stock for services valued at $150,000. During 2017, the Company issued 90,174 shares of common stock for services valued at $37,500. The Company also has entered into certain agreements which may entitle or require the Company to settle its obligations through the issuance of common stock. See note 14.
IMAC Regeneration Center of St. Louis, LLC [Member]
Members' Equity	Note 10 – Members’ Equity Pursuant to its operating agreement, the Company has issued 100 member units, and has 100 units issued and outstanding. The Company maintains separate capital accounts for each member and is credited for capital contributions and each member’s share of profits and is debited for distributions and each member’s share of losses. The allocation of profit and losses is allocated to the members in accordance with their respective percentage interest in each entity.		Note 10 – Members’ Equity Pursuant to its operating agreement, the Company has authorized 100 member units, and has 100 units issued and outstanding. The Company maintains separate capital accounts for each member and is credited for capital contributions and each member’s share of profits and is debited for distributions and each member’s share of losses. The allocation of profit and losses is allocated to the members in accordance with their respective percentage interest in each entity.

Retirement Plan

9 Months Ended

Sep. 30, 2018

Retirement Benefits [Abstract]

Retirement Plan

Note 13 – Retirement Plan

The Company offers a 401(k) plan that covers eligible employees. The plan provides for voluntary salary deferrals for eligible employees. Additionally, the Company is required to make matching contributions of 50% of up to 6 % of total compensation for those employees making salary deferrals. The Company made contributions of $13,379 and $914 during 2017 and 2016, respectively and $15,580 and $9,615 during the nine month periods ended September 30, 2018 and 2017, respectively.

Retirement Plan (Integrated Medicine and Chiropractic Regeneration Center PSC)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Retirement Plan		Note 13 – Retirement Plan The Company offers a 401(k) plan that covers eligible employees. The plan provides for voluntary salary deferrals for eligible employees. Additionally, the Company is required to make matching contributions of 50% of up to 6 % of total compensation for those employees making salary deferrals. The Company made contributions of $13,379 and $914 during 2017 and 2016, respectively and $15,580 and $9,615 during the nine month periods ended September 30, 2018 and 2017, respectively.
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Retirement Plan	Note 10 – Retirement Plan The Company offers a 401(k) plan that covers eligible employees. The plan provides for voluntary salary deferrals for eligible employees. Additionally, the Company is required to make matching contributions of 50% of up to 6 % of total compensation for those employees making salary deferrals. The Company made contributions of $4,994 (unaudited) and $2,397 (unaudited) during the three months ended March 31, 2018 and 2017, respectively.		Note 10 – Retirement Plan The Company offers a 401(k) plan that covers eligible employees. The plan provides for voluntary salary deferrals for eligible employees. Additionally, the Company is required to make matching contributions of 50% of up to 6 % of total compensation for those employees making salary deferrals. The Company made contributions of $13,597 and $11,575 during 2017 and 2016, respectively.

Retirement Plan (IMAC Regeneration Center of St Louis, LLC)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Retirement Plan		Note 13 – Retirement Plan The Company offers a 401(k) plan that covers eligible employees. The plan provides for voluntary salary deferrals for eligible employees. Additionally, the Company is required to make matching contributions of 50% of up to 6 % of total compensation for those employees making salary deferrals. The Company made contributions of $13,379 and $914 during 2017 and 2016, respectively and $15,580 and $9,615 during the nine month periods ended September 30, 2018 and 2017, respectively.
IMAC Regeneration Center of St. Louis, LLC [Member]
Retirement Plan	Note 11 – Retirement Plan The Company offers a 401(k) plan that covers eligible employees. The plan provides for voluntary salary deferrals for eligible employees. Additionally, the Company is required to make matching contributions of 50% of up to 6% of total compensation for those employees making salary deferrals. The Company made contributions of $2,709 (unaudited) and $0 (unaudited) during the three months ended March 31, 2018 and 2017, respectively.		Note 11 – Retirement Plan The Company offers a 401(k) plan that covers eligible employees. The plan provides for voluntary salary deferrals for eligible employees. Additionally, the Company is required to make matching contributions of 50% of up to 6 % of total compensation for those employees making salary deferrals. The Company made contributions of $891 and $0 during 2017 and 2016, respectively.

Commitments and Contingencies

9 Months Ended

Sep. 30, 2018

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Note 14 – Commitments and Contingencies

In connection with the acquisition transactions (Note 5), the Company has committed to fund these transactions using a combination of cash and shares of common stock.

In addition, in connection with an agreement with a consultant to provide strategic advisory services, the Company has committed to pay a monthly fee, in addition to a contingent fee payable in shares of common stock upon the effectiveness of a registration statement.

The Company is subject to extensive regulation, including health insurance regulations directed at ascertaining the appropriateness of reimbursement, preventing fraud and abuse and otherwise regulating reimbursement. To ensure compliance, various insurance providers often conduct audits and request patient records and other documents to support claims submitted by the Company for payment of services rendered to customers. In the event that an audit results in discrepancies in the records provided, insurance providers may be entitled to extrapolate the results of the audit to make overpayment demands based on a wider population of claims than those examined in the audit.

From time to time, the Company is subject to threatened and asserted claims in the ordinary course of business. Because litigation and arbitration are subject to inherent uncertainties and the outcome of such matters cannot be predicted with certainty, future developments could cause any one or more of these matters to have a material impact on the Company’s future financial condition, results of operations or liquidity.

Commitments and Contingencies (Integrated Medicine and Chiropractic Regeneration Center PSC)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Commitments and Contingencies		Note 14 – Commitments and Contingencies In connection with the acquisition transactions (Note 5), the Company has committed to fund these transactions using a combination of cash and shares of common stock. In addition, in connection with an agreement with a consultant to provide strategic advisory services, the Company has committed to pay a monthly fee, in addition to a contingent fee payable in shares of common stock upon the effectiveness of a registration statement. The Company is subject to extensive regulation, including health insurance regulations directed at ascertaining the appropriateness of reimbursement, preventing fraud and abuse and otherwise regulating reimbursement. To ensure compliance, various insurance providers often conduct audits and request patient records and other documents to support claims submitted by the Company for payment of services rendered to customers. In the event that an audit results in discrepancies in the records provided, insurance providers may be entitled to extrapolate the results of the audit to make overpayment demands based on a wider population of claims than those examined in the audit. From time to time, the Company is subject to threatened and asserted claims in the ordinary course of business. Because litigation and arbitration are subject to inherent uncertainties and the outcome of such matters cannot be predicted with certainty, future developments could cause any one or more of these matters to have a material impact on the Company’s future financial condition, results of operations or liquidity.
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Commitments and Contingencies	Note 11 – Commitments and Contingencies From time to time, the Company is subject to threatened and asserted claims in the ordinary course of business. Because litigation and arbitration are subject to inherent uncertainties and the outcome of such matters cannot be predicted with certainty, future developments could cause any one or more of these matters to have a material impact on the Company’s future financial condition, results of operations or liquidity. The Company is subject to extensive regulation, including health insurance regulations directed at ascertaining the appropriateness of reimbursement, preventing fraud and abuse and otherwise regulating reimbursement. To ensure compliance, various insurance providers often conduct audits and request patient records and other documents to support claims submitted by the Company for payment of services rendered to customers. In the event that an audit results in discrepancies in the records provided, insurance providers may be entitled to extrapolate the results of the audit to make overpayment demands based on a wider population of claims than those examined in the audit.		Note 11 – Commitments and Contingencies The Company is subject to extensive regulation, including health insurance regulations directed at ascertaining the appropriateness of reimbursement, preventing fraud and abuse and otherwise regulating reimbursement. To ensure compliance, various insurance providers often conduct audits and request patient records and other documents to support claims submitted by the Company for payment of services rendered to customers. In the event that an audit results in discrepancies in the records provided, insurance providers may be entitled to extrapolate the results of the audit to make overpayment demands based on a wider population of claims than those examined in the audit. From time to time, the Company is subject to threatened and asserted claims in the ordinary course of business. Because litigation and arbitration are subject to inherent uncertainties and the outcome of such matters cannot be predicted with certainty, future developments could cause any one or more of these matters to have a material impact on the Company’s future financial condition, results of operations or liquidity.

Commitments and Contingencies (IMAC Regeneration Center of St Louis, LLC)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Commitments and Contingencies		Note 14 – Commitments and Contingencies In connection with the acquisition transactions (Note 5), the Company has committed to fund these transactions using a combination of cash and shares of common stock. In addition, in connection with an agreement with a consultant to provide strategic advisory services, the Company has committed to pay a monthly fee, in addition to a contingent fee payable in shares of common stock upon the effectiveness of a registration statement. The Company is subject to extensive regulation, including health insurance regulations directed at ascertaining the appropriateness of reimbursement, preventing fraud and abuse and otherwise regulating reimbursement. To ensure compliance, various insurance providers often conduct audits and request patient records and other documents to support claims submitted by the Company for payment of services rendered to customers. In the event that an audit results in discrepancies in the records provided, insurance providers may be entitled to extrapolate the results of the audit to make overpayment demands based on a wider population of claims than those examined in the audit. From time to time, the Company is subject to threatened and asserted claims in the ordinary course of business. Because litigation and arbitration are subject to inherent uncertainties and the outcome of such matters cannot be predicted with certainty, future developments could cause any one or more of these matters to have a material impact on the Company’s future financial condition, results of operations or liquidity.
IMAC Regeneration Center of St. Louis, LLC [Member]
Commitments and Contingencies	Note 12 – Commitments and Contingencies From time to time, the Company is subject to threatened and asserted claims in the ordinary course of business. Because litigation and arbitration are subject to inherent uncertainties and the outcome of such matters cannot be predicted with certainty, future developments could cause any one or more of these matters to have a material impact on the Company’s future financial condition, results of operations or liquidity. The Company is subject to extensive regulation, including health insurance regulations directed at ascertaining the appropriateness of reimbursement, preventing fraud and abuse and otherwise regulating reimbursement. To ensure compliance, various insurance providers often conduct audits and request patient records and other documents to support claims submitted by the Company for payment of services rendered to customers. In the event that an audit results in discrepancies in the records provided, insurance providers may be entitled to extrapolate the results of the audit to make overpayment demands based on a wider population of claims than those examined in the audit.		Note 12 – Commitments and Contingencies The Company is subject to extensive regulation, including health insurance regulations directed at ascertaining the appropriateness of reimbursement, preventing fraud and abuse and otherwise regulating reimbursement. To ensure compliance, various insurance providers often conduct audits and request patient records and other documents to support claims submitted by the Company for payment of services rendered to customers. In the event that an audit results in discrepancies in the records provided, insurance providers may be entitled to extrapolate the results of the audit to make overpayment demands based on a wider population of claims than those examined in the audit. From time to time, the Company is subject to threatened and asserted claims in the ordinary course of business. Because litigation and arbitration are subject to inherent uncertainties and the outcome of such matters cannot be predicted with certainty, future developments could cause any one or more of these matters to have a material impact on the Company’s future financial condition, results of operations or liquidity.

Commitments and Contingencies (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC)	6 Months Ended	9 Months Ended
	Jun. 30, 2018	Sep. 30, 2018
Commitments and Contingencies		Note 14 – Commitments and Contingencies In connection with the acquisition transactions (Note 5), the Company has committed to fund these transactions using a combination of cash and shares of common stock. In addition, in connection with an agreement with a consultant to provide strategic advisory services, the Company has committed to pay a monthly fee, in addition to a contingent fee payable in shares of common stock upon the effectiveness of a registration statement. The Company is subject to extensive regulation, including health insurance regulations directed at ascertaining the appropriateness of reimbursement, preventing fraud and abuse and otherwise regulating reimbursement. To ensure compliance, various insurance providers often conduct audits and request patient records and other documents to support claims submitted by the Company for payment of services rendered to customers. In the event that an audit results in discrepancies in the records provided, insurance providers may be entitled to extrapolate the results of the audit to make overpayment demands based on a wider population of claims than those examined in the audit. From time to time, the Company is subject to threatened and asserted claims in the ordinary course of business. Because litigation and arbitration are subject to inherent uncertainties and the outcome of such matters cannot be predicted with certainty, future developments could cause any one or more of these matters to have a material impact on the Company’s future financial condition, results of operations or liquidity.
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]
Commitments and Contingencies	Note 8 – Commitments and Contingencies The Company is subject to extensive regulation, including health insurance regulations directed at ascertaining the appropriateness of reimbursement, preventing fraud and abuse and otherwise regulating reimbursement. To ensure compliance, various insurance providers often conduct audits and request patient records and other documents to support claims submitted by the Company for payment of services rendered to customers. In the event that an audit results in discrepancies in the records provided, insurance providers may be entitled to extrapolate the results of the audit to make overpayment demands based on a wider population of claims than those examined in the audit. From time to time, the Company is subject to threatened and asserted claims in the ordinary course of business. Because litigation and arbitration are subject to inherent uncertainties and the outcome of such matters cannot be predicted with certainty, future developments could cause any one or more of these matters to have a material impact on the Company’s future financial condition, results of operations or liquidity.

Subsequent Events (Integrated Medicine and Chiropractic Regeneration Center PSC)

12 Months Ended

Dec. 31, 2017

Integrated Medicine and Chiropractic Regeneration Center PSC [Member]

Subsequent Events

Note 13 – Subsequent Events

In March 2018, IMAC Holdings, LLC, an entity related by common ownership, committed to enter into an exclusive Management Services Agreement (“MSA”) to provide comprehensive management and related administrative services.

Subsequent Events (IMAC Regeneration Center of St Louis, LLC)

12 Months Ended

Dec. 31, 2017

IMAC Regeneration Center of St. Louis, LLC [Member]

Subsequent Events

Note 13 – Subsequent Events

In March 2018, the IMAC Holdings, LLC entered into an agreement to purchase sixty-four of one hundred of the outstanding ownership shares in the company held by others for an amount based on a percentage of collections from regeneration- related services and associated products for a defined period.

Subsequent Event (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC)

6 Months Ended

Jun. 30, 2018

Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]

Subsequent Event

Note 9 – Subsequent Event

On August 1, 2018, the Company entered into an agreement with IMAC Holdings, Inc. for the purchase of all of the outstanding membership units of Advantage Hand Therapy and Orthopedic Rehabilitation, LLC. Upon consummation of the transaction, Advantage became a wholly-owned subsidiary of IMAC Holdings, Inc.

Summary of Significant Accounting Policies (Policies)	9 Months Ended
Summary of Significant Accounting Policies (Policies)	Sep. 30, 2018
Accounting Policies [Abstract]
Principles of Consolidation	*Principles of Consolidation* The accompanying consolidated financial statements include the accounts of IMAC Holdings, Inc. (“IMAC Holdings”) and the following entities which are consolidated due to direct ownership of a controlling voting interest or other rights granted to us as the sole general partner or managing member of the entity: IMAC Management Services, LLC (“IMAC Management”), and IMAC Regeneration Management of Nashville, LLC (“IMAC Nashville”); the following entity which is consolidated with IMAC Regeneration Management of Nashville, LLC due to control by contract: IMAC Regeneration Center of Nashville, PC (“IMAC Nashville PC”); and the following which prior to June 1, 2018 was held as a minority interest, IMAC Regeneration Center of St. Louis, LLC (“IMAC St. Louis”). In June 2018, the Company consummated certain transactions resulting in the acquisition of the outstanding equity interests in IMAC of St. Louis and Clinic Management Associates of KY, LLC, an entity which consolidates Integrated Medical and Chiropractic Regeneration Center, PSC due to control by contract. These entities are included in the consolidated financial statements from the date of acquisition. In August 2018, the Company acquired 100% of Advantage Hand Therapy and Orthopedic Rehabilitation, LLC (Advantage Therapy) and 70% of BioFirma LLC (BioFirma). Both companies are consolidated due to direct ownership of a controlling voting interest or other rights granted to us as the sole general partner or managing member of the entity. All significant intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	*Use of Estimates* The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses at the date and for the periods that the consolidated financial statements are prepared. On an ongoing basis, the Company evaluates its estimates, including those related to insurance adjustments and provisions for doubtful accounts. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could materially differ from those estimates.
Revenue Recognition	*Revenue Recognition* The Company’s patient service revenue is derived from non-surgical procedures performed at our outpatient medical clinics and patient visits to physicians. The fees for such services are billed either to the patient or a third- party payer, including Medicare. We recognize patient service revenue, net of contractual allowances, which we estimate based on the historical trend of our cash collections and contractual write-offs. Other management service fees are derived from management services where the Company provides billings and collections support to the clinics and where management services are provided based on state specific regulations known as the corporate practice of medicine (“CPM”). Under the CPM, a business corporation is precluded from practicing medicine or employing a physician to provide professional medical services. In these circumstances, the Company provides all administrative support to the physician-owned PC through an LLC. The PC is consolidated due to control by contract (an “SMA” - Service Management Agreement). The fees we derive from these management arrangements are either based on a predetermined percentage of the revenue of each clinic or a percentage mark up on the costs of the LLC. We recognize other management service revenue in the period in which services are rendered. These revenues are earned by IMAC Management Services, LLC and are eliminated in consolidation to the extent owned.
Patient Deposits	*Patient Deposits* Patient deposits are derived from patient payments in advance of services delivered. Our service lines include traditional and regenerative medicine. Regenerative medicine procedures are not paid by insurance carriers; therefore, the Company typically requires up-front payment from the patient for regenerative services and any co-pays and deductibles as required by the patient specific insurance carrier. For some patients, credit is provided through an outside vendor. In this case, the Company is paid from the credit card company and the risk is transferred to the credit card company for collection from the patient. These funds are accounted for as patient deposits until the procedures are performed at which point the patient deposit is recognized as patient service revenue.
Fair Value of Financial Instruments	*Fair Value of Financial Instruments* The carrying amount of accounts receivable approximate their respective fair values due to the short- term nature. The carrying amount of the line of credit and note payable approximates fair values due to their market interest rates. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable.
Cash and Cash Equivalents	*Cash and Cash Equivalents* The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. The Company had no cash equivalents for the periods presented.
Accounts Receivable	*Accounts Receivable* Accounts receivable primarily consists of amounts due from third-party payers (non-governmental), governmental payers and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s consolidated financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of overestimation of net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies’ denial of claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients. The Company’s accounts receivable from third-party payers are recorded net of estimated contractual adjustments and allowances from third-party payers, which are estimated based on the historical trend of the Company’s facilities’ cash collections and contractual write- offs, accounts receivable aging, established fee schedules, relationships with payers and procedure statistics. While changes in estimated reimbursement from third-party payers remain a possibility, the Company expects that any such changes would be minimal and, therefore, would not have a material effect on the Company’s financial condition or results of operations. The Company’s collection policies and procedures are based on the type of payer, size of claim and estimated collection percentage for each patient account. The operating systems used to manage the Company’s patient accounts provide for an aging schedule in 30-day increments, by payer, physician and patient. The Company analyzes accounts receivable at each of the facilities to ensure the proper collection and aged category. The operating systems generate reports that assist in the collection efforts by prioritizing patient accounts. Collection efforts include direct contact with insurance carriers or patients and written correspondence.
Allowance for Doubtful Accounts, Contractual and Other Discounts	*Allowance for Doubtful Accounts, Contractual and Other Discounts* Management estimates the allowance for contractual and other discounts based on its historical collection experience and contracted relationship with the payers. The services authorized and provided and related reimbursement are often subject to interpretation and negotiation that could result in payments that differ from the Company’s estimates. The Company’s allowance for doubtful accounts is based on historical experience, but management also takes into consideration the age of accounts, creditworthiness and current economic trends when evaluating the adequacy of the allowance for doubtful accounts. An account may be written-off only after the Company has pursued collection efforts or otherwise determines an account to be uncollectible. Uncollectible balances are written-off against the allowance. Recoveries of previously written-off balances are credited to income when the recoveries are made.
Property and Equipment	*Property and Equipment* Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Depreciation of owned assets and amortization of leasehold improvements are computed using the straight-line method over the shorter of the estimated useful lives of the related assets or the lease term. The cost of assets sold or retired, and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in other income (expense) for the year. Expenditures for maintenance and repairs are charged to expense as incurred.
Intangible Assets	*Intangible Assets* The Company capitalizes the fair value of intangible assets acquired in business combinations. The Company performs valuations of assets acquired and liabilities assumed on each acquisition accounted for as a business combination and allocates the purchase price of each acquired business to its respective net tangible and intangible assets. Acquired intangible assets include trade names, non-compete agreements, customer relationships and contractual agreements.
Long-Lived Assets	*Long-Lived Assets* Long-lived assets such as property and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairments of long lived assets for the periods presented.
Advertising and Marketing	*Advertising and Marketing* The Company uses advertising and marketing to promote its services. Advertising and marketing costs are expensed as incurred. Advertising and marketing expense was $119,867, $25,000 and $470,199 (unaudited) and $61,159 (unaudited) for the years ended December 31, 2017 and 2016 and the nine months ended September 30, 2018 and 2017, respectively.
Income Taxes	*Income Taxes* IMAC Management, IMAC Texas, and IMAC Nashville are limited liability companies and are taxed as partnerships. IMAC Holdings, Inc. was taxed as a partnership through May 31, 2018. As a result, income tax liabilities are passed through to the individual members. Accordingly, no provision for income taxes is reflected in the consolidated financial statements. The Company records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. Interest and penalties related to income tax matters, if any, would be recognized as a component of income tax expense. At December 31, 2017 and 2016 and September 30, 2018, the Company had no liabilities for uncertain tax positions. The Company continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. Currently, the tax years subsequent to 2016 are open and subject to examination by the taxing authorities.
Legal Proceedings and Loss Contingencies	*Legal Proceedings and Loss Contingencies* The Company is subject to various legal proceedings, many involving routine litigation incidental to business. The outcome of any legal proceeding is not within the Company’s complete control, it is often difficult to predict and is resolved over very long periods of time. Estimating probable losses associated with any legal proceedings or other loss contingencies are very complex and require the analysis of many factors including assumptions about potential actions by third parties. Loss contingencies are disclosed when there is at least a reasonable possibility that a loss has been incurred and are recorded as liabilities in the consolidated financial statements when it is both (1) probable or known that a liability has been incurred and (2) the amount of the loss is reasonably estimable. If the reasonable estimate of the loss is a range and no amount within the range is a better estimate, the minimum amount of the range is recorded as a liability. If a loss contingency is not probable or cannot be reasonably estimated, a liability is not recorded in the financial statements. There are no known legal proceedings ongoing or loss contingencies for the years ended December 31, 2017 and 2016 and the nine months ended September 30, 2018.
Recent Accounting Pronouncements	*Recent Accounting Pronouncements* The Company adopted ASC Topic 606 Revenue from Contracts with Customers. The provisions of ASC Topic 606 did not have a material impact on the Company’s financial position or results of operations. The Company plans to adopt the new lease accounting standard, ASC Topic 842, on January 1, 2019. Management believes the provisions of ASC Topic 842 will result in the recognition of right-of-use assets and related liabilities on its consolidated financial statements when adopted.

Summary of Significant Accounting Policies (Policies) (Integrated Medicine and Chiropractic Regeneration Center PSC)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Principles of Consolidation		*Principles of Consolidation* The accompanying consolidated financial statements include the accounts of IMAC Holdings, Inc. (“IMAC Holdings”) and the following entities which are consolidated due to direct ownership of a controlling voting interest or other rights granted to us as the sole general partner or managing member of the entity: IMAC Management Services, LLC (“IMAC Management”), and IMAC Regeneration Management of Nashville, LLC (“IMAC Nashville”); the following entity which is consolidated with IMAC Regeneration Management of Nashville, LLC due to control by contract: IMAC Regeneration Center of Nashville, PC (“IMAC Nashville PC”); and the following which prior to June 1, 2018 was held as a minority interest, IMAC Regeneration Center of St. Louis, LLC (“IMAC St. Louis”). In June 2018, the Company consummated certain transactions resulting in the acquisition of the outstanding equity interests in IMAC of St. Louis and Clinic Management Associates of KY, LLC, an entity which consolidates Integrated Medical and Chiropractic Regeneration Center, PSC due to control by contract. These entities are included in the consolidated financial statements from the date of acquisition. In August 2018, the Company acquired 100% of Advantage Hand Therapy and Orthopedic Rehabilitation, LLC (Advantage Therapy) and 70% of BioFirma LLC (BioFirma). Both companies are consolidated due to direct ownership of a controlling voting interest or other rights granted to us as the sole general partner or managing member of the entity. All significant intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates		*Use of Estimates* The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses at the date and for the periods that the consolidated financial statements are prepared. On an ongoing basis, the Company evaluates its estimates, including those related to insurance adjustments and provisions for doubtful accounts. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could materially differ from those estimates.
Revenue Recognition		*Revenue Recognition* The Company’s patient service revenue is derived from non-surgical procedures performed at our outpatient medical clinics and patient visits to physicians. The fees for such services are billed either to the patient or a third- party payer, including Medicare. We recognize patient service revenue, net of contractual allowances, which we estimate based on the historical trend of our cash collections and contractual write-offs. Other management service fees are derived from management services where the Company provides billings and collections support to the clinics and where management services are provided based on state specific regulations known as the corporate practice of medicine (“CPM”). Under the CPM, a business corporation is precluded from practicing medicine or employing a physician to provide professional medical services. In these circumstances, the Company provides all administrative support to the physician-owned PC through an LLC. The PC is consolidated due to control by contract (an “SMA” - Service Management Agreement). The fees we derive from these management arrangements are either based on a predetermined percentage of the revenue of each clinic or a percentage mark up on the costs of the LLC. We recognize other management service revenue in the period in which services are rendered. These revenues are earned by IMAC Management Services, LLC and are eliminated in consolidation to the extent owned.
Patient Deposits		*Patient Deposits* Patient deposits are derived from patient payments in advance of services delivered. Our service lines include traditional and regenerative medicine. Regenerative medicine procedures are not paid by insurance carriers; therefore, the Company typically requires up-front payment from the patient for regenerative services and any co-pays and deductibles as required by the patient specific insurance carrier. For some patients, credit is provided through an outside vendor. In this case, the Company is paid from the credit card company and the risk is transferred to the credit card company for collection from the patient. These funds are accounted for as patient deposits until the procedures are performed at which point the patient deposit is recognized as patient service revenue.
Fair Value of Financial Instruments		*Fair Value of Financial Instruments* The carrying amount of accounts receivable approximate their respective fair values due to the short- term nature. The carrying amount of the line of credit and note payable approximates fair values due to their market interest rates. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable.
Cash and Cash Equivalents		*Cash and Cash Equivalents* The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. The Company had no cash equivalents for the periods presented.
Accounts Receivable		*Accounts Receivable* Accounts receivable primarily consists of amounts due from third-party payers (non-governmental), governmental payers and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s consolidated financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of overestimation of net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies’ denial of claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients. The Company’s accounts receivable from third-party payers are recorded net of estimated contractual adjustments and allowances from third-party payers, which are estimated based on the historical trend of the Company’s facilities’ cash collections and contractual write- offs, accounts receivable aging, established fee schedules, relationships with payers and procedure statistics. While changes in estimated reimbursement from third-party payers remain a possibility, the Company expects that any such changes would be minimal and, therefore, would not have a material effect on the Company’s financial condition or results of operations. The Company’s collection policies and procedures are based on the type of payer, size of claim and estimated collection percentage for each patient account. The operating systems used to manage the Company’s patient accounts provide for an aging schedule in 30-day increments, by payer, physician and patient. The Company analyzes accounts receivable at each of the facilities to ensure the proper collection and aged category. The operating systems generate reports that assist in the collection efforts by prioritizing patient accounts. Collection efforts include direct contact with insurance carriers or patients and written correspondence.
Allowance for Doubtful Accounts, Contractual and Other Discounts		*Allowance for Doubtful Accounts, Contractual and Other Discounts* Management estimates the allowance for contractual and other discounts based on its historical collection experience and contracted relationship with the payers. The services authorized and provided and related reimbursement are often subject to interpretation and negotiation that could result in payments that differ from the Company’s estimates. The Company’s allowance for doubtful accounts is based on historical experience, but management also takes into consideration the age of accounts, creditworthiness and current economic trends when evaluating the adequacy of the allowance for doubtful accounts. An account may be written-off only after the Company has pursued collection efforts or otherwise determines an account to be uncollectible. Uncollectible balances are written-off against the allowance. Recoveries of previously written-off balances are credited to income when the recoveries are made.
Property and Equipment		*Property and Equipment* Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Depreciation of owned assets and amortization of leasehold improvements are computed using the straight-line method over the shorter of the estimated useful lives of the related assets or the lease term. The cost of assets sold or retired, and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in other income (expense) for the year. Expenditures for maintenance and repairs are charged to expense as incurred.
Long-Lived Assets		*Long-Lived Assets* Long-lived assets such as property and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairments of long lived assets for the periods presented.
Advertising and Marketing		*Advertising and Marketing* The Company uses advertising and marketing to promote its services. Advertising and marketing costs are expensed as incurred. Advertising and marketing expense was $119,867, $25,000 and $470,199 (unaudited) and $61,159 (unaudited) for the years ended December 31, 2017 and 2016 and the nine months ended September 30, 2018 and 2017, respectively.
Income Taxes		*Income Taxes* IMAC Management, IMAC Texas, and IMAC Nashville are limited liability companies and are taxed as partnerships. IMAC Holdings, Inc. was taxed as a partnership through May 31, 2018. As a result, income tax liabilities are passed through to the individual members. Accordingly, no provision for income taxes is reflected in the consolidated financial statements. The Company records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. Interest and penalties related to income tax matters, if any, would be recognized as a component of income tax expense. At December 31, 2017 and 2016 and September 30, 2018, the Company had no liabilities for uncertain tax positions. The Company continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. Currently, the tax years subsequent to 2016 are open and subject to examination by the taxing authorities.
Legal Proceedings and Loss Contingencies		*Legal Proceedings and Loss Contingencies* The Company is subject to various legal proceedings, many involving routine litigation incidental to business. The outcome of any legal proceeding is not within the Company’s complete control, it is often difficult to predict and is resolved over very long periods of time. Estimating probable losses associated with any legal proceedings or other loss contingencies are very complex and require the analysis of many factors including assumptions about potential actions by third parties. Loss contingencies are disclosed when there is at least a reasonable possibility that a loss has been incurred and are recorded as liabilities in the consolidated financial statements when it is both (1) probable or known that a liability has been incurred and (2) the amount of the loss is reasonably estimable. If the reasonable estimate of the loss is a range and no amount within the range is a better estimate, the minimum amount of the range is recorded as a liability. If a loss contingency is not probable or cannot be reasonably estimated, a liability is not recorded in the financial statements. There are no known legal proceedings ongoing or loss contingencies for the years ended December 31, 2017 and 2016 and the nine months ended September 30, 2018.
Recent Accounting Pronouncements		*Recent Accounting Pronouncements* The Company adopted ASC Topic 606 Revenue from Contracts with Customers. The provisions of ASC Topic 606 did not have a material impact on the Company’s financial position or results of operations. The Company plans to adopt the new lease accounting standard, ASC Topic 842, on January 1, 2019. Management believes the provisions of ASC Topic 842 will result in the recognition of right-of-use assets and related liabilities on its consolidated financial statements when adopted.
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Principles of Consolidation	*Principles of Consolidation* The accompanying condensed consolidated financial statements include the accounts of IMAC Kentucky and the accounts of OLM, a real-estate variable interest entity which IMAC Kentucky is its primary beneficiary. All significant intercompany balances and transactions have been eliminated in consolidation.		*Principles of Consolidation* The accompanying consolidated financial statements include the accounts of IMAC Kentucky and the accounts of OLM, a real-estate variable interest entity which IMAC Kentucky is its primary beneficiary. All significant intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	*Use of Estimates* The preparation of condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses at the date and for the periods that the consolidated financial statements are prepared. On an ongoing basis, the Company evaluates its estimates, including those related to insurance adjustments and provisions for doubtful accounts. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could materially differ from those estimates.		*Use of Estimates* The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses at the date and for the periods that the consolidated financial statements are prepared. On an ongoing basis, the Company evaluates its estimates, including those related to insurance adjustments and provisions for doubtful accounts. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could materially differ from those estimates.
Basis of Presentation	*Basis of Presentation* The condensed consolidated financial statements have been prepared by the Company, without audit. In the opinion of the Company’s management, the financial statements reflect all adjustments (consisting of normal recurring adjustments, reclassifications and non-recurring adjustments) necessary to present fairly the financial position and results of operations and cash flows for the period presented herein, but are not necessarily indicative of the results of operations to be expected for the year ending December 31, 2018.
Revenue Recognition	*Revenue Recognition* The Company’s patient service revenue is derived from minimally invasive procedures performed at our outpatient medical clinics and patient visits to physicians. The fees for such services are billed either to the patient or a third- party payer, including Medicare. The Company recognizes patient service revenue, net of contractual allowances, which are estimated based on the historical trend of cash collections and contractual write-offs.		*Revenue Recognition* The Company’s patient service revenue is derived from non-surgical procedures performed at our outpatient medical clinics and patient visits to physicians. The fees for such services are billed either to the patient or a third- party payer, including Medicare. We recognize patient service revenue, net of contractual allowances, which we estimate based on the historical trend of our cash collections and contractual write-offs.
Patient Deposits	*Patient Deposits* Patient deposits are derived from patient payments in advance of services delivered. The Company’s service lines include traditional and regenerative medicine. Regenerative medicine procedures are not paid by insurance carriers; therefore, the Company typically requires up-front payment from the patient for regenerative services and any co-pays and deductibles as required by the patient specific insurance carrier. For some patients, credit is provided through an outside vendor. In this case, the Company is paid from the credit card company and the risk is transferred to the credit card company for collection from the patient. These funds are accounted for as patient deposits until the procedures are performed at which point the patient deposit is recognized as patient service revenue.		*Patient Deposits* Patient deposits are derived from patient payments in advance of services delivered. Our service lines include traditional and regenerative medicine. Regenerative medicine procedures are not paid by insurance carriers; therefore, the Company typically requires up-front payment from the patient for regenerative services and any co-pays and deductibles as required by the patient specific insurance carrier. For some patients, credit is provided through an outside vendor. In this case, the Company is paid from the credit card company and the risk is transferred to the credit card company for collection from the patient. These funds are accounted for as patient deposits until the procedures are performed at which point the patient deposit is recognized as patient service revenue.
Fair Value of Financial Instruments	*Fair Value of Financial Instruments* The carrying amount of accounts receivable approximate their respective fair values due to the short- term nature. The carrying amount of the line of credit and note payable approximates fair values due to their market interest rates. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable.		*Fair Value of Financial Instruments* The carrying amount of accounts receivable approximate their respective fair values due to the short- term nature. The carrying amount of the line of credit and note payable approximates fair values due to their market interest rates. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable.
Cash and Cash Equivalents	*Cash and Cash Equivalents* The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. At March 31, 2018 and December 31, 2017, the Company had no cash equivalents.		*Cash and Cash Equivalents* The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. At December 31, 2017 and 2016, the Company had no cash equivalents.
Accounts Receivable	*Accounts Receivable* Accounts receivable primarily consists of amounts due from third-party payers (non-governmental), governmental payers and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s consolidated financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of overestimation of net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies’ denial of claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity, constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients. The Company’s accounts receivables from third-party payers are recorded net of estimated contractual adjustments and allowances from third-party payers, which are estimated based on the historical trend of the Company’s facilities’ cash collections and contractual write-offs, accounts receivable aging, established fee schedules, relationships with payers and procedure statistics. While changes in estimated reimbursement from third-party payers remain a possibility, the Company expects that any such changes would be minimal and, therefore, would not have a material effect on the Company’s financial condition or results of operations. The Company’s collection policies and procedures are based on the type of payer, size of claim and estimated collection percentage for each patient account. The operating systems used to manage the Company’s patient accounts provide for an aging schedule in 30-day increments, by payer, physician and patient. The Company analyzes accounts receivable at each of the facilities to ensure the proper collection and aged category. The operating systems generate reports that assist in the collection efforts by prioritizing patient accounts. Collection efforts include direct contact with insurance carriers or patients and written correspondence.		*Accounts Receivable* Accounts receivable primarily consists of amounts due from third-party payers (non-governmental), governmental payers and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s consolidated financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of overestimation of net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies’ denial of claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients. The Company’s accounts receivables from third-party payers are recorded net of estimated contractual adjustments and allowances from third-party payers, which are estimated based on the historical trend of the Company’s facilities’ cash collections and contractual write-offs, accounts receivable aging, established fee schedules, relationships with payers and procedure statistics. While changes in estimated reimbursement from third-party payers remain a possibility, the Company expects that any such changes would be minimal and, therefore, would not have a material effect on the Company’s financial condition or results of operations. The Company’s collection policies and procedures are based on the type of payer, size of claim and estimated collection percentage for each patient account. The operating systems used to manage the Company’s patient accounts provide for an aging schedule in 30-day increments, by payer, physician and patient. The Company analyzes accounts receivable at each of the facilities to ensure the proper collection and aged category. The operating systems generate reports that assist in the collection efforts by prioritizing patient accounts. Collection efforts include direct contact with insurance carriers or patients and written correspondence.
Allowance for Doubtful Accounts, Contractual and Other Discounts	*Allowance for Doubtful Accounts, Contractual and Other Discounts* Management estimates the allowance for contractual and other discounts based on its historical collection experience and contracted relationship with the payers. The services authorized and provided and related reimbursement are often subject to interpretation and negotiation that could result in payments that differ from the Company’s estimates. The Company’s allowance for doubtful accounts is based on historical experience, but management also takes into consideration the age of accounts, creditworthiness and current economic trends when evaluating the adequacy of the allowance for doubtful accounts. An account may be written-off only after the Company has pursued collection efforts or otherwise determines an account to be uncollectible. Uncollectible balances are written-off against the allowance. Recoveries of previously written-off balances are credited to income when the recoveries are made.		*Allowance for Doubtful Accounts, Contractual and Other Discounts* Management estimates the allowance for contractual and other discounts based on its historical collection experience and contracted relationship with the payers. The services authorized and provided and related reimbursement are often subject to interpretation and negotiation that could result in payments that differ from the Company’s estimates. The Company’s allowance for doubtful accounts is based on historical experience, but management also takes into consideration the age of accounts, creditworthiness and current economic trends when evaluating the adequacy of the allowance for doubtful accounts. An account may be written-off only after the Company has pursued collection efforts or otherwise determines an account to be uncollectible. Uncollectible balances are written-off against the allowance. Recoveries of previously written-off balances are credited to income when the recoveries are made.
Property and Equipment	*Property and Equipment* Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Depreciation of owned assets and amortization of leasehold improvements are computed using the straight-line method over the shorter of the estimated useful lives of the related assets or the lease term. The cost of assets sold or retired, and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in other income (expense) for the year. Expenditures for maintenance and repairs are charged to expense as incurred.		*Property and Equipment* Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Depreciation of owned assets and amortization of leasehold improvements are computed using the straight-line method over the shorter of the estimated useful lives of the related assets or the lease term. The cost of assets sold or retired, and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in other income (expense) for the year. Expenditures for maintenance and repairs are charged to expense as incurred.
Long-Lived Assets	*Long-Lived Assets* Long-lived assets such as property and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairments of long lived assets for the three months ended March 31, 2018 and 2017, respectively.		*Long-Lived Assets* Long-lived assets such as property and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairments of long lived assets in 2017 and 2016.
Advertising and Marketing	*Advertising and Marketing* The Company uses advertising and marketing to promote its services. Advertising and marketing costs are expensed as incurred. Advertising and marketing expense was $44,817 (unaudited) and $40,511 (unaudited) for the three months ended March 31, 2018 and 2017, respectively.		*Advertising and Marketing* The Company uses advertising and marketing to promote its services. Advertising and marketing costs are expensed as incurred. Advertising and marketing expense was $142,642 and $126,419 for the years ended December 31, 2017 and 2016, respectively.
Income Taxes	*Income Taxes* The Company is a chapter S corporation and taxes are recognized and assessed at the shareholder level.		*Income Taxes* The Company is a chapter S corporation and taxes are recognized and assessed at the shareholder level.
Legal Proceedings and Loss Contingencies	*Legal Proceedings and Loss Contingencies* The Company is subject to various legal proceedings, many involving routine litigation incidental to business. The outcome of any legal proceeding is not within the Company’s complete control, it is often difficult to predict and is resolved over very long periods of time. Estimating probable losses associated with any legal proceedings or other loss contingencies are very complex and require the analysis of many factors including assumptions about potential actions by third parties. Loss contingencies are disclosed when there is at least a reasonable possibility that a loss has been incurred and are recorded as liabilities in the combined consolidated financial statements when it is both (1) probable or known that a liability has been incurred and (2) the amount of the loss is reasonably estimable. If the reasonable estimate of the loss is a range and no amount within the range is a better estimate, the minimum amount of the range is recorded as a liability. If a loss contingency is not probable or cannot be reasonably estimated, a liability is not recorded in the financial statements. There are no known legal proceedings ongoing or loss contingencies for the three months ended March 31, 2018 and 2017, respectively.		*Legal Proceedings and Loss Contingencies* The Company is subject to various legal proceedings, many involving routine litigation incidental to business. The outcome of any legal proceeding is not within the Company’s complete control, it is often difficult to predict and is resolved over very long periods of time. Estimating probable losses associated with any legal proceedings or other loss contingencies are very complex and require the analysis of many factors including assumptions about potential actions by third parties. Loss contingencies are disclosed when there is at least a reasonable possibility that a loss has been incurred and are recorded as liabilities in the consolidated financial statements when it is both (1) probable or known that a liability has been incurred and (2) the amount of the loss is reasonably estimable. If the reasonable estimate of the loss is a range and no amount within the range is a better estimate, the minimum amount of the range is recorded as a liability. If a loss contingency is not probable or cannot be reasonably estimated, a liability is not recorded in the financial statements. There are no known legal proceedings ongoing or loss contingencies for the years ended December 31, 2017 and 2016.
Recent Accounting Pronouncements	*Recent Accounting Pronouncements* The new revenue recognition accounting standard, ASC Topic 606 Revenue from Contracts with Customers, takes effect for public entities on January 1, 2018, and January 1, 2019 for private entities. Management does not believe the provisions of ASC Topic 606 will have a material impact on the Company’s financial position or results of operations when adopted. The new lease accounting standard, ASC Topic 842, takes effect for public entities on January 1, 2019. Management believes the provisions of ASC Topic 842 will result in the recognition of right of use assets and liabilities on its consolidated financial statements when adopted.		*Recent Accounting Pronouncements* The new revenue recognition accounting standard, ASC Topic 606 Revenue from Contracts with Customers, takes effect for public entities January 1, 2018, and January 1, 2019 for private entities. Management does not believe the provisions of ASC Topic 606 will have a material impact on the Company’s financial position or results of operations when adopted. The new lease accounting standard, ASC Topic 842, takes effect for public entities January 1, 2019, and January 1, 2020 for private entities. Management believes the provisions of ASC Topic 842 will result in the recognition of lease assets and liabilities on its consolidated financial statements when adopted.

Summary of Significant Accounting Policies (Policies) (IMAC Regeneration Center of St Louis, LLC)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Use of Estimates		*Use of Estimates* The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses at the date and for the periods that the consolidated financial statements are prepared. On an ongoing basis, the Company evaluates its estimates, including those related to insurance adjustments and provisions for doubtful accounts. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could materially differ from those estimates.
Revenue Recognition		*Revenue Recognition* The Company’s patient service revenue is derived from non-surgical procedures performed at our outpatient medical clinics and patient visits to physicians. The fees for such services are billed either to the patient or a third- party payer, including Medicare. We recognize patient service revenue, net of contractual allowances, which we estimate based on the historical trend of our cash collections and contractual write-offs. Other management service fees are derived from management services where the Company provides billings and collections support to the clinics and where management services are provided based on state specific regulations known as the corporate practice of medicine (“CPM”). Under the CPM, a business corporation is precluded from practicing medicine or employing a physician to provide professional medical services. In these circumstances, the Company provides all administrative support to the physician-owned PC through an LLC. The PC is consolidated due to control by contract (an “SMA” - Service Management Agreement). The fees we derive from these management arrangements are either based on a predetermined percentage of the revenue of each clinic or a percentage mark up on the costs of the LLC. We recognize other management service revenue in the period in which services are rendered. These revenues are earned by IMAC Management Services, LLC and are eliminated in consolidation to the extent owned.
Patient Deposits		*Patient Deposits* Patient deposits are derived from patient payments in advance of services delivered. Our service lines include traditional and regenerative medicine. Regenerative medicine procedures are not paid by insurance carriers; therefore, the Company typically requires up-front payment from the patient for regenerative services and any co-pays and deductibles as required by the patient specific insurance carrier. For some patients, credit is provided through an outside vendor. In this case, the Company is paid from the credit card company and the risk is transferred to the credit card company for collection from the patient. These funds are accounted for as patient deposits until the procedures are performed at which point the patient deposit is recognized as patient service revenue.
Fair Value of Financial Instruments		*Fair Value of Financial Instruments* The carrying amount of accounts receivable approximate their respective fair values due to the short- term nature. The carrying amount of the line of credit and note payable approximates fair values due to their market interest rates. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable.
Cash and Cash Equivalents		*Cash and Cash Equivalents* The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. The Company had no cash equivalents for the periods presented.
Accounts Receivable		*Accounts Receivable* Accounts receivable primarily consists of amounts due from third-party payers (non-governmental), governmental payers and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s consolidated financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of overestimation of net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies’ denial of claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients. The Company’s accounts receivable from third-party payers are recorded net of estimated contractual adjustments and allowances from third-party payers, which are estimated based on the historical trend of the Company’s facilities’ cash collections and contractual write- offs, accounts receivable aging, established fee schedules, relationships with payers and procedure statistics. While changes in estimated reimbursement from third-party payers remain a possibility, the Company expects that any such changes would be minimal and, therefore, would not have a material effect on the Company’s financial condition or results of operations. The Company’s collection policies and procedures are based on the type of payer, size of claim and estimated collection percentage for each patient account. The operating systems used to manage the Company’s patient accounts provide for an aging schedule in 30-day increments, by payer, physician and patient. The Company analyzes accounts receivable at each of the facilities to ensure the proper collection and aged category. The operating systems generate reports that assist in the collection efforts by prioritizing patient accounts. Collection efforts include direct contact with insurance carriers or patients and written correspondence.
Property and Equipment		*Property and Equipment* Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Depreciation of owned assets and amortization of leasehold improvements are computed using the straight-line method over the shorter of the estimated useful lives of the related assets or the lease term. The cost of assets sold or retired, and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in other income (expense) for the year. Expenditures for maintenance and repairs are charged to expense as incurred.
Long-Lived Assets		*Long-Lived Assets* Long-lived assets such as property and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairments of long lived assets for the periods presented.
Advertising and Marketing		*Advertising and Marketing* The Company uses advertising and marketing to promote its services. Advertising and marketing costs are expensed as incurred. Advertising and marketing expense was $119,867, $25,000 and $470,199 (unaudited) and $61,159 (unaudited) for the years ended December 31, 2017 and 2016 and the nine months ended September 30, 2018 and 2017, respectively.
Income Taxes		*Income Taxes* IMAC Management, IMAC Texas, and IMAC Nashville are limited liability companies and are taxed as partnerships. IMAC Holdings, Inc. was taxed as a partnership through May 31, 2018. As a result, income tax liabilities are passed through to the individual members. Accordingly, no provision for income taxes is reflected in the consolidated financial statements. The Company records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. Interest and penalties related to income tax matters, if any, would be recognized as a component of income tax expense. At December 31, 2017 and 2016 and September 30, 2018, the Company had no liabilities for uncertain tax positions. The Company continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. Currently, the tax years subsequent to 2016 are open and subject to examination by the taxing authorities.
Legal Proceedings and Loss Contingencies		*Legal Proceedings and Loss Contingencies* The Company is subject to various legal proceedings, many involving routine litigation incidental to business. The outcome of any legal proceeding is not within the Company’s complete control, it is often difficult to predict and is resolved over very long periods of time. Estimating probable losses associated with any legal proceedings or other loss contingencies are very complex and require the analysis of many factors including assumptions about potential actions by third parties. Loss contingencies are disclosed when there is at least a reasonable possibility that a loss has been incurred and are recorded as liabilities in the consolidated financial statements when it is both (1) probable or known that a liability has been incurred and (2) the amount of the loss is reasonably estimable. If the reasonable estimate of the loss is a range and no amount within the range is a better estimate, the minimum amount of the range is recorded as a liability. If a loss contingency is not probable or cannot be reasonably estimated, a liability is not recorded in the financial statements. There are no known legal proceedings ongoing or loss contingencies for the years ended December 31, 2017 and 2016 and the nine months ended September 30, 2018.
Recent Accounting Pronouncements		*Recent Accounting Pronouncements* The Company adopted ASC Topic 606 Revenue from Contracts with Customers. The provisions of ASC Topic 606 did not have a material impact on the Company’s financial position or results of operations. The Company plans to adopt the new lease accounting standard, ASC Topic 842, on January 1, 2019. Management believes the provisions of ASC Topic 842 will result in the recognition of right-of-use assets and related liabilities on its consolidated financial statements when adopted.
IMAC Regeneration Center of St. Louis, LLC [Member]
Basis of Presentation	*Basis of Presentation* The condensed financial statements have been prepared by the Company, without audit. In the opinion of the Company’s management, the financial statements reflect all adjustments (consisting of normal recurring adjustments, reclassifications and non-recurring adjustments) necessary to present fairly the financial position and results of operations and cash flows for the period presented herein, but are not necessarily indicative of the results of operations to be expected for the year ending December 31, 2018.
Use of Estimates	*Use of Estimates* The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses at the date and for the periods that the financial statements are prepared. On an ongoing basis, the Company evaluates its estimates, including those related to insurance adjustments and provisions for doubtful accounts. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could materially differ from those estimates.		*Use of Estimates* The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses at the date and for the periods that the financial statements are prepared. On an ongoing basis, the Company evaluates its estimates, including those related to insurance adjustments and provisions for doubtful accounts. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could materially differ from those estimates.
Revenue Recognition	*Revenue Recognition* The Company’s patient service revenue is derived from minimally invasive procedures performed at the Company’s outpatient medical clinics and patient visits to physicians. The fees for such services are billed either to the patient or a third- party payer, including Medicare. The Company recognizes patient service revenue, net of contractual allowances, which are estimated based on the historical trend of our cash collections and contractual write-offs.		*Revenue Recognition* The Company’s patient service revenue is derived from minimally invasive procedures performed at the Company’s outpatient medical clinics and patient visits to physicians. The fees for such services are billed either to the patient or a third- party payer, including Medicare. The Company recognize patient service revenue, net of contractual allowances, which are estimated based on the historical trend of cash collections and contractual write-offs.
Patient Deposits	*Patient Deposits* Patient deposits are derived from patient payments in advance of services delivered. Our service lines include traditional and regenerative medicine. Regenerative medicine procedures are not paid by insurance carriers; therefore, the Company typically requires up-front payment from the patient for regenerative services and any co-pays and deductibles as required by the patient specific insurance carrier. For some patients, credit is provided through an outside vendor. In this case, the Company is paid from the credit card company and the risk is transferred to the credit card company for collection from the patient. These funds are accounted for as patient deposits until the procedures are performed at which point the patient deposit is recognized as patient service revenue.		*Patient Deposits* Patient deposits are derived from patient payments in advance of services delivered. Our service lines include traditional and regenerative medicine. Regenerative medicine procedures are not paid by insurance carriers; therefore, the Company typically requires up-front payment from the patient for regenerative services and any co-pays and deductibles as required by the patient specific insurance carrier. For some patients, credit is provided through an outside vendor. In this case, the Company is paid from the credit card company and the risk is transferred to the credit card company for collection from the patient. These funds are accounted for as patient deposits until the procedures are performed at which point the patient deposit is recognized as patient service revenue.
Fair Value of Financial Instruments	*Fair Value of Financial Instruments* The carrying amount of accounts receivable approximate their respective fair values due to the short- term nature. The carrying amount of the line of credit and note payable approximates fair values due to their market interest rates. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable.		*Fair Value of Financial Instruments* The carrying amount of accounts receivable approximate their respective fair values due to the short- term nature. The carrying amount of the line of credit and note payable approximates fair values due to their market interest rates. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable.
Cash and Cash Equivalents	*Cash and Cash Equivalents* The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. At March 31, 2018 and December 31, 2017, the Company had no cash equivalents.		*Cash and Cash Equivalents* The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. At December 31, 2017 and 2016, the Company had no cash equivalents.
Accounts Receivable	*Accounts Receivable* Accounts receivable primarily consists of amounts due from third-party payers (non-governmental), governmental payers and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of overestimation of net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies’ denial of claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity, constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients. The Company’s accounts receivable from third-party payers are recorded net of estimated contractual adjustments and allowances from third-party payers, which are estimated based on the historical trend of the Company’s facilities’ cash collections and contractual write-offs, accounts receivable aging, established fee schedules, relationships with payers and procedure statistics. While changes in estimated reimbursement from third-party payers remain a possibility, the Company expects that any such changes would be minimal and, therefore, would not have a material effect on the Company’s financial condition or results of operations. The Company’s collection policies and procedures are based on the type of payer, size of claim and estimated collection percentage for each patient account. The operating systems used to manage the Company’s patient accounts provide for an aging schedule in 30-day increments, by payer, physician and patient. The Company analyzes accounts receivable at each of the facilities to ensure the proper collection and aged category. The operating systems generate reports that assist in the collection efforts by prioritizing patient accounts. Collection efforts include direct contact with insurance carriers or patients and written correspondence.		*Accounts Receivable* Accounts receivable primarily consists of amounts due from third-party payers (non-governmental), governmental payers and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of overestimation of net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies’ denial of claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients. The Company’s accounts receivable from third-party payers are recorded net of estimated contractual adjustments and allowances from third-party payers, which are estimated based on the historical trend of the Company’s facilities’ cash collections and contractual write-offs, accounts receivable aging, established fee schedules, relationships with payers and procedure statistics. While changes in estimated reimbursement from third-party payers remain a possibility, the Company expects that any such changes would be minimal and, therefore, would not have a material effect on the Company’s financial condition or results of operations. The Company’s collection policies and procedures are based on the type of payer, size of claim and estimated collection percentage for each patient account. The operating systems used to manage the Company’s patient accounts provide for an aging schedule in 30-day increments, by payer, physician and patient. The Company analyzes accounts receivable at each of the facilities to ensure the proper collection and aged category. The operating systems generate reports that assist in the collection efforts by prioritizing patient accounts. Collection efforts include direct contact with insurance carriers or patients and written correspondence.
Allowance for Doubtful Accounts, Contractual and Other Discounts	*Allowance for Doubtful Accounts, Contractual and Other Discounts* Management estimates the allowance for contractual and other discounts based on its historical collection experience and contracted relationship with the payers. The services authorized and provided and related reimbursement are often subject to interpretation and negotiation that could result in payments that differ from the Company’s estimates. The Company’s allowance for doubtful accounts is based on historical experience, but management also takes into consideration the age of accounts, creditworthiness and current economic trends when evaluating the adequacy of the allowance for doubtful accounts. An account may be written-off only after the Company has pursued collection efforts or otherwise determines an account to be uncollectible. Uncollectible balances are written-off against the allowance. Recoveries of previously written-off balances are credited to income when the recoveries are made.		*Allowance for Doubtful Accounts, Contractual and Other Discounts* Management estimates the allowance for contractual and other discounts based on its historical collection experience and contracted relationship with the payers. The services authorized and provided and related reimbursement are often subject to interpretation and negotiation that could result in payments that differ from the Company’s estimates. The Company’s allowance for doubtful accounts is based on historical experience, but management also takes into consideration the age of accounts, creditworthiness and current economic trends when evaluating the adequacy of the allowance for doubtful accounts. An account may be written-off only after the Company has pursued collection efforts or otherwise determines an account to be uncollectible. Uncollectible balances are written-off against the allowance. Recoveries of previously written-off balances are credited to income when the recoveries are made.
Property and Equipment	*Property and Equipment* Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Depreciation of owned assets and amortization of leasehold improvements are computed using the straight-line method over the shorter of the estimated useful lives of the related assets or the lease term. The cost of assets sold or retired, and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in other income (expense) for the year. Expenditures for maintenance and repairs are charged to expense as incurred.		*Property and Equipment* Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Depreciation of owned assets and amortization of leasehold improvements are computed using the straight-line method over the shorter of the estimated useful lives of the related assets or the lease term. The cost of assets sold or retired, and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in other income (expense) for the year. Expenditures for maintenance and repairs are charged to expense as incurred.
Long-Lived Assets	*Long-Lived Assets* Long-lived assets such as property and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairments of long lived assets for the three months ended March 31, 2018 and 2017, respectively.		*Long-Lived Assets* Long-lived assets such as property and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairments of long lived assets in 2017 and 2016.
Advertising and Marketing	*Advertising and Marketing* The Company uses advertising and marketing to promote its services. Advertising and marketing costs are expensed as incurred. Advertising and marketing expense was $202,541 and $121,040 for the year ended December 31, 2017 and December 31, 2016, respectively, and $72,489 (unaudited) and $36,226 (unaudited) for the three months ended March 31, 2018 and 2017, respectively.		*Advertising and Marketing* The Company uses advertising and marketing to promote its services. Advertising and marketing costs are expensed as incurred. Advertising and marketing expense was $202,541 and $121,040 for the years ended December 31, 2017 and 2016, respectively.
Income Taxes	*Income Taxes* IMAC of St. Louis is a limited liability company taxed as a partnership. As a result, income taxes are passed through to the members. Accordingly, no provision for income taxes is reflected in the financial statements. The Company records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. Interest and penalties related to income tax matters, if any, would be recognized as a component of income tax expense. At March 31, 2018 and December 31, 2017, the Company had no liabilities for uncertain tax positions. The Company continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. All tax years are open and subject to examination by the taxing authorities.		*Income Taxes* IMAC of St. Louis is a limited liability company taxed as a partnership. As a result, income taxes are passed through to the members. Accordingly, no provision for income taxes is reflected in the financial statements. The Company records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. Interest and penalties related to income tax matters, if any, would be recognized as a component of income tax expense. At December 31, 2017 and 2016, the Company had no liabilities for uncertain tax positions. The Company continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. All tax years are open and subject to examination by the taxing authorities.
Legal Proceedings and Loss Contingencies	*Legal Proceedings and Loss Contingencies* The Company is subject to various legal proceedings, many involving routine litigation incidental to business. The outcome of any legal proceeding is not within the Company’s complete control, it is often difficult to predict and is resolved over very long periods of time. Estimating probable losses associated with any legal proceedings or other loss contingencies are very complex and require the analysis of many factors including assumptions about potential actions by third parties. Loss contingencies are disclosed when there is at least a reasonable possibility that a loss has been incurred and are recorded as liabilities in the combined consolidated financial statements when it is both (1) probable or known that a liability has been incurred and (2) the amount of the loss is reasonably estimable. If the reasonable estimate of the loss is a range and no amount within the range is a better estimate, the minimum amount of the range is recorded as a liability. If a loss contingency is not probable or cannot be reasonably estimated, a liability is not recorded in the financial statements. There are no known legal proceedings ongoing or loss contingencies for the three months ended March 31, 2018 and 2017, respectively.		*Legal Proceedings and Loss Contingencies* The Company is subject to various legal proceedings, many involving routine litigation incidental to business. The outcome of any legal proceeding is not within the Company’s complete control, it is often difficult to predict and is resolved over very long periods of time. Estimating probable losses associated with any legal proceedings or other loss contingencies are very complex and require the analysis of many factors including assumptions about potential actions by third parties. Loss contingencies are disclosed when there is at least a reasonable possibility that a loss has been incurred and are recorded as liabilities in the financial statements when it is both (1) probable or known that a liability has been incurred and (2) the amount of the loss is reasonably estimable. If the reasonable estimate of the loss is a range and no amount within the range is a better estimate, the minimum amount of the range is recorded as a liability. If a loss contingency is not probable or cannot be reasonably estimated, a liability is not recorded in the financial statements. There are no known legal proceedings ongoing or loss contingencies for the years ended December 31, 2017 and 2016.
Recent Accounting Pronouncements	*Recent Accounting Pronouncements* The new revenue recognition accounting standard, ASC Topic 606 Revenue from Contracts with Customers, takes effect for public entities January 1, 2018, and January 1, 2019 for private entities. Management does not believe the provisions of ASC Topic 606 will have a material impact on the Company’s financial position or results of operations when adopted. The new lease accounting standard, ASC Topic 842, takes effect for public entities on January 1, 2019. Management believes the provisions of ASC Topic 842 will result in the recognition of right of use assets and liabilities on its financial statements when adopted.		*Recent Accounting Pronouncements* The new revenue recognition accounting standard, ASC Topic 606 Revenue from Contracts with Customers, takes effect for public entities January 1, 2018, and January 1, 2019 for private entities. Management does not believe the provisions of ASC Topic 606 will have a material impact on the Company’s financial position or results of operations when adopted. The new lease accounting standard, ASC Topic 842, takes effect for public entities January 1, 2019, and January 1, 2020 for private entities. Management believes the provisions of ASC Topic 842 will result in the recognition of lease assets and liabilities on its financial statements when adopted.

Summary of Significant Accounting Policies (Policies) (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC)	6 Months Ended	9 Months Ended
	Jun. 30, 2018	Sep. 30, 2018
Use of Estimates		*Use of Estimates* The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses at the date and for the periods that the consolidated financial statements are prepared. On an ongoing basis, the Company evaluates its estimates, including those related to insurance adjustments and provisions for doubtful accounts. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could materially differ from those estimates.
Revenue Recognition		*Revenue Recognition* The Company’s patient service revenue is derived from non-surgical procedures performed at our outpatient medical clinics and patient visits to physicians. The fees for such services are billed either to the patient or a third- party payer, including Medicare. We recognize patient service revenue, net of contractual allowances, which we estimate based on the historical trend of our cash collections and contractual write-offs. Other management service fees are derived from management services where the Company provides billings and collections support to the clinics and where management services are provided based on state specific regulations known as the corporate practice of medicine (“CPM”). Under the CPM, a business corporation is precluded from practicing medicine or employing a physician to provide professional medical services. In these circumstances, the Company provides all administrative support to the physician-owned PC through an LLC. The PC is consolidated due to control by contract (an “SMA” - Service Management Agreement). The fees we derive from these management arrangements are either based on a predetermined percentage of the revenue of each clinic or a percentage mark up on the costs of the LLC. We recognize other management service revenue in the period in which services are rendered. These revenues are earned by IMAC Management Services, LLC and are eliminated in consolidation to the extent owned.
Fair Value of Financial Instruments		*Fair Value of Financial Instruments* The carrying amount of accounts receivable approximate their respective fair values due to the short- term nature. The carrying amount of the line of credit and note payable approximates fair values due to their market interest rates. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable.
Cash and Cash Equivalents		*Cash and Cash Equivalents* The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. The Company had no cash equivalents for the periods presented.
Accounts Receivable		*Accounts Receivable* Accounts receivable primarily consists of amounts due from third-party payers (non-governmental), governmental payers and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s consolidated financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of overestimation of net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies’ denial of claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients. The Company’s accounts receivable from third-party payers are recorded net of estimated contractual adjustments and allowances from third-party payers, which are estimated based on the historical trend of the Company’s facilities’ cash collections and contractual write- offs, accounts receivable aging, established fee schedules, relationships with payers and procedure statistics. While changes in estimated reimbursement from third-party payers remain a possibility, the Company expects that any such changes would be minimal and, therefore, would not have a material effect on the Company’s financial condition or results of operations. The Company’s collection policies and procedures are based on the type of payer, size of claim and estimated collection percentage for each patient account. The operating systems used to manage the Company’s patient accounts provide for an aging schedule in 30-day increments, by payer, physician and patient. The Company analyzes accounts receivable at each of the facilities to ensure the proper collection and aged category. The operating systems generate reports that assist in the collection efforts by prioritizing patient accounts. Collection efforts include direct contact with insurance carriers or patients and written correspondence.
Allowance for Doubtful Accounts, Contractual and Other Discounts		*Allowance for Doubtful Accounts, Contractual and Other Discounts* Management estimates the allowance for contractual and other discounts based on its historical collection experience and contracted relationship with the payers. The services authorized and provided and related reimbursement are often subject to interpretation and negotiation that could result in payments that differ from the Company’s estimates. The Company’s allowance for doubtful accounts is based on historical experience, but management also takes into consideration the age of accounts, creditworthiness and current economic trends when evaluating the adequacy of the allowance for doubtful accounts. An account may be written-off only after the Company has pursued collection efforts or otherwise determines an account to be uncollectible. Uncollectible balances are written-off against the allowance. Recoveries of previously written-off balances are credited to income when the recoveries are made.
Property and Equipment		*Property and Equipment* Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Depreciation of owned assets and amortization of leasehold improvements are computed using the straight-line method over the shorter of the estimated useful lives of the related assets or the lease term. The cost of assets sold or retired, and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in other income (expense) for the year. Expenditures for maintenance and repairs are charged to expense as incurred.
Long-Lived Assets		*Long-Lived Assets* Long-lived assets such as property and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairments of long lived assets for the periods presented.
Advertising and Marketing		*Advertising and Marketing* The Company uses advertising and marketing to promote its services. Advertising and marketing costs are expensed as incurred. Advertising and marketing expense was $119,867, $25,000 and $470,199 (unaudited) and $61,159 (unaudited) for the years ended December 31, 2017 and 2016 and the nine months ended September 30, 2018 and 2017, respectively.
Income Taxes		*Income Taxes* IMAC Management, IMAC Texas, and IMAC Nashville are limited liability companies and are taxed as partnerships. IMAC Holdings, Inc. was taxed as a partnership through May 31, 2018. As a result, income tax liabilities are passed through to the individual members. Accordingly, no provision for income taxes is reflected in the consolidated financial statements. The Company records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. Interest and penalties related to income tax matters, if any, would be recognized as a component of income tax expense. At December 31, 2017 and 2016 and September 30, 2018, the Company had no liabilities for uncertain tax positions. The Company continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. Currently, the tax years subsequent to 2016 are open and subject to examination by the taxing authorities.
Legal Proceedings and Loss Contingencies		*Legal Proceedings and Loss Contingencies* The Company is subject to various legal proceedings, many involving routine litigation incidental to business. The outcome of any legal proceeding is not within the Company’s complete control, it is often difficult to predict and is resolved over very long periods of time. Estimating probable losses associated with any legal proceedings or other loss contingencies are very complex and require the analysis of many factors including assumptions about potential actions by third parties. Loss contingencies are disclosed when there is at least a reasonable possibility that a loss has been incurred and are recorded as liabilities in the consolidated financial statements when it is both (1) probable or known that a liability has been incurred and (2) the amount of the loss is reasonably estimable. If the reasonable estimate of the loss is a range and no amount within the range is a better estimate, the minimum amount of the range is recorded as a liability. If a loss contingency is not probable or cannot be reasonably estimated, a liability is not recorded in the financial statements. There are no known legal proceedings ongoing or loss contingencies for the years ended December 31, 2017 and 2016 and the nine months ended September 30, 2018.
Recent Accounting Pronouncements		*Recent Accounting Pronouncements* The Company adopted ASC Topic 606 Revenue from Contracts with Customers. The provisions of ASC Topic 606 did not have a material impact on the Company’s financial position or results of operations. The Company plans to adopt the new lease accounting standard, ASC Topic 842, on January 1, 2019. Management believes the provisions of ASC Topic 842 will result in the recognition of right-of-use assets and related liabilities on its consolidated financial statements when adopted.
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]
Use of Estimates	*Use of Estimates* The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses at the date and for the periods that the financial statements are prepared. On an ongoing basis, the Company evaluates its estimates, including those related to insurance adjustments and provisions for doubtful accounts. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could materially differ from those estimates.
Revenue Recognition	*Revenue Recognition* The Company’s patient service revenue is derived from non-surgical procedures performed at our outpatient medical clinics and patient visits to physicians. The fees for such services are billed either to the patient or a third-party payer, including Medicare. We recognize patient service revenue, net of contractual allowances, which we estimate based on the historical trend of our cash collections and contractual write-offs.
Fair Value of Financial Instruments	*Fair Value of Financial Instruments* The carrying amount of accounts receivable approximate their respective fair values due to the short-term nature. The carrying amount of the line of credit and note payable approximates fair values due to their market interest rates. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable.
Cash and Cash Equivalents	*Cash and Cash Equivalents* The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. The Company had no cash equivalents for the periods presented.
Accounts Receivable	*Accounts Receivable* Accounts receivable primarily consists of amounts due from third-party payers (non-governmental), governmental payers and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of over estimation of net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies’ denial of claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients. The Company’s accounts receivable from third-party payers are recorded net of estimated contractual adjustments and allowances from third-party payers, which are estimated based on the historical trend of the Company’s facilities’ cash collections and contractual write-offs, accounts receivable aging, established fee schedules, relationships with payers and procedure statistics. While changes in estimated reimbursement from third-party payers remain a possibility, the Company expects that any such changes would be minimal and, therefore, would not have a material effect on the Company’s financial condition or results of operations. The Company’s collection policies and procedures are based on the type of payer, size of claim and estimated collection percentage for each patient account. The operating systems used to manage the Company’s patient accounts provide for an aging schedule in 30-day increments, by payer, physician and patient. The Company analyzes accounts receivable at each of the facilities to ensure the proper collection and aged category. The operating systems generate reports that assist in the collection efforts by prioritizing patient accounts. Collection efforts include direct contact with insurance carriers or patients and written correspondence.
Allowance for Doubtful Accounts, Contractual and Other Discounts	*Allowance for Doubtful Accounts, Contractual and Other Discounts* Management estimates the allowance for contractual and other discounts based on its historical collection experience and contracted relationship with the payers. The services authorized and provided and related reimbursement are often subject to interpretation and negotiation that could result in payments that differ from the Company’s estimates. The Company’s allowance for doubtful accounts is based on historical experience, but management also takes into consideration the age of accounts, creditworthiness and current economic trends when evaluating the adequacy of the allowance for doubtful accounts. An account may be written-off only after the Company has pursued collection efforts or otherwise determines an account to be uncollectible. Uncollectible balances are written-off against the allowance. Recoveries of previously written-off balances are credited to income when the recoveries are made.
Property and Equipment	*Property and Equipment* Property and equipment are stated at cost, less accumulated depreciation. Additions and improvements to property and equipment are capitalized at cost. Depreciation of owned assets and amortization of leasehold improvements are computed using the straight-line method over the shorter of the estimated useful lives of the related assets or the lease term. The cost of assets sold or retired, and the related accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in other income (expenses) for the year. Expenditures for maintenance and repairs are charged to expense as incurred.
Long-Lived Assets	*Long-Lived Assets* Long-lived assets such as property and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairments of long-lived assets for the periods presented.
Advertising and Marketing	*Advertising and Marketing* The Company uses advertising and marketing to promote its services. Advertising and marketing costs are expensed as incurred. Advertising and marketing expenses were $16,191, $19,931 and $12,361 (unaudited) and $10,336 (unaudited) for the years ended December 31, 2017 and 2016 and the six months ended June 30, 2018 and 2017, respectively.
Income Taxes	*Income Taxes* The Company is a single member limited liability company. As a result, income tax liabilities are passed through to the individual member. Accordingly, no provision for income taxes is reflected in the financial statements. The Company records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. Interest and penalties related to income tax matters, if any, would be recognized as a component of income tax expense. At December 31, 2017 and 2016 and June 30, 2018, the Company had no liabilities for uncertain tax positions. The Company continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings.
Legal Proceedings and Loss Contingencies	*Legal Proceedings and Loss Contingencies* The Company is subject to various legal proceedings, many involving routine litigation incidental to business. The outcome of any legal proceeding is not within the Company’s complete control, it is often difficult to predict and is resolved over very long periods of time. Estimating probable losses associated with any legal proceedings or other loss contingencies are very complex and require the analysis of many factors including assumptions about potential actions by third parties. Loss contingencies are disclosed when there is at least a reasonable possibility that a loss has been incurred and are recorded as liabilities in the financial statements when it is both (1) probable or known that a liability has been incurred and (2) the amount of the loss is reasonably estimable. If the reasonable estimate of the loss is a range and no amount within the range is a better estimate, the minimum amount of the range is recorded as a liability. If a loss contingency is not probable or cannot be reasonably estimated, a liability is not recorded in the financial statements. There are no known legal proceedings ongoing or loss contingencies for the years ended December 31, 2017 and 2016 and the six months ended June 30, 2018.
Recent Accounting Pronouncements	*Recent Accounting Pronouncements* The new revenue recognition accounting standard, Accounting Standards Codification (“ASC”) Topic 606 Revenue from Contracts with Customers, takes effect for public entities January 1, 2018, and January 1, 2019 for private entities. Management does not believe the provisions of ASC Topic 606 will have a material impact on the Company’s financial position or results of operations when adopted. The Company plans to adopt the new lease accounting standard, ASC Topic 842, on January 1, 2019. Management believes the provisions of ASC Topic 842 will result in the recognition of right-of-use assets and related liabilities on its financial statements when adopted.
Date of Management's Review	*Date of Management’s Review* Management has evaluated subsequent events through October 18, 2018, which is the date the financial statements were available to be issued.

Concentration of Credit Risks (Tables)

9 Months Ended

Sep. 30, 2018

Risks and Uncertainties [Abstract]

Schedule of Concentration Risk

The Company had the following revenue and accounts receivable concentrations:

	December 31												September 30
	2017						2016						2018 (Unaudited)						2017 (Unaudited)
	% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable

Patient payment		56	%		56	%		0	%		0	%		52	%		52	%		55	%		55	%
Medicare payment		12	%		12	%		0	%		0	%		23	%		23	%		21	%		21	%
Insurance payment		32	%		32	%		0	%		0	%		25	%		25	%		24	%		24	%

Concentration of Credit Risks (Tables) (Integrated Medicine and Chiropractic Regeneration Center PSC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Schedule of Concentration Risk

The Company had the following revenue and accounts receivable concentrations:

	December 31												September 30
	2017						2016						2018 (Unaudited)						2017 (Unaudited)
	% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable

Patient payment		56	%		56	%		0	%		0	%		52	%		52	%		55	%		55	%
Medicare payment		12	%		12	%		0	%		0	%		23	%		23	%		21	%		21	%
Insurance payment		32	%		32	%		0	%		0	%		25	%		25	%		24	%		24	%

Integrated Medicine and Chiropractic Regeneration Center PSC [Member]

Schedule of Concentration Risk

The Company had the following revenue and accounts receivable concentrations at and for the three months ended March 31, 2018 (unaudited) and December 31, 2017:

	2018						2017
	(unaudited)
	% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable

Patient payment		46	%		46	%		53	%		53	%
Medicare payment		22	%		22	%		24	%		24	%
Insurance payment		32	%		32	%		24	%		24	%

The Company had the following revenue and accounts receivable concentrations at December 31:

	2017						2016
	% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable

Patient payment		47	%		47	%		27	%		27	%
Medicare payment		25	%		25	%		27	%		27	%
Insurance payment		28	%		28	%		46	%		46	%

Concentration of Credit Risks (Tables) (IMAC Regeneration Center of St Louis, LLC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Schedule of Concentration Risk

The Company had the following revenue and accounts receivable concentrations:

	December 31												September 30
	2017						2016						2018 (Unaudited)						2017 (Unaudited)
	% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable

Patient payment		56	%		56	%		0	%		0	%		52	%		52	%		55	%		55	%
Medicare payment		12	%		12	%		0	%		0	%		23	%		23	%		21	%		21	%
Insurance payment		32	%		32	%		0	%		0	%		25	%		25	%		24	%		24	%

IMAC Regeneration Center of St. Louis, LLC [Member]

Schedule of Concentration Risk

The Company had the following revenue and accounts receivable concentrations at and for the three months ended March 31:

	2018						2017
	(unaudited)						(unaudited)
	% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable

Patient payment		58	%		58	%		59	%		59	%
Medicare payment		19	%		19	%		19	%		19	%
Insurance payment		23	%		23	%		22	%		22	%

The Company had the following revenue and accounts receivable concentrations at December 31:

	2017						2016
	% of Revenue			% of Accounts Receivable			% of Revenue			% of Accounts Receivable

Patient payment		57	%		57	%		52	%		52	%
Medicare payment		23	%		23	%		21	%		21	%
Insurance payment		20	%		20	%		27	%		27	%

Accounts Receivable (Tables)

9 Months Ended

Sep. 30, 2018

Receivables [Abstract]

Schedule of Accounts Receivable

Accounts receivable consisted of the following at December 31:

	December 31					September 30
	2017			2016		2018
						(unaudited)

Gross accounts receivable	$	295,704		$	-	$	897,011
Less: allowance for doubtful accounts and contractual adjustments		(156,723	)		-		(218,225	)
Accounts receivable, net	$	138,981		$	-	$	678,786

Accounts Receivable (Tables) (Integrated Medicine and Chiropractic Regeneration Center PSC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Schedule of Accounts Receivable

Accounts receivable consisted of the following at December 31:

	December 31					September 30
	2017			2016		2018
						(unaudited)

Gross accounts receivable	$	295,704		$	-	$	897,011
Less: allowance for doubtful accounts and contractual adjustments		(156,723	)		-		(218,225	)
Accounts receivable, net	$	138,981		$	-	$	678,786

Integrated Medicine and Chiropractic Regeneration Center PSC [Member]

Schedule of Accounts Receivable

Accounts receivable consisted of the following at March 31, 2018 (unaudited) and December 31, 2017:

	2018		2017
		(unaudited)

Gross accounts receivable	$	1,356,105	$	876,381
Less: allowance for doubtful accounts and contractual adjustments		890,537		552,120
Accounts receivable, net	$	465,568	$	324,261

Accounts receivable consisted of the following at December 31:

	2017		2016

Gross accounts receivable	$	876,381	$	1,044,768
Less: allowance for doubtful accounts and contractual adjustments		552,120		814,919
Accounts receivable, net	$	324,261	$	229,849

Accounts Receivable (Tables) (IMAC Regeneration Center of St Louis, LLC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Schedule of Accounts Receivable

Accounts receivable consisted of the following at December 31:

	December 31					September 30
	2017			2016		2018
						(unaudited)

Gross accounts receivable	$	295,704		$	-	$	897,011
Less: allowance for doubtful accounts and contractual adjustments		(156,723	)		-		(218,225	)
Accounts receivable, net	$	138,981		$	-	$	678,786

IMAC Regeneration Center of St. Louis, LLC [Member]

Schedule of Accounts Receivable

Accounts receivable consisted of the following at March 31, 2018 (unaudited) and December 31, 2017:

	2018		2017
	(unaudited)

Gross accounts receivable	$	698,884	$	545,482
Less: allowance for doubtful accounts and contractual adjustments		477,382		362,418
Accounts receivable, net	$	221,502	$	183,064

Accounts receivable consisted of the following at December 31:

	2017		2016

Gross accounts receivable	$	545,482	$	741,152
Less: allowance for doubtful accounts and contractual adjustments		362,418		527,700
Accounts receivable, net	$	183,064	$	213,452

Accounts Receivable (Tables) (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC)

6 Months Ended

9 Months Ended

Jun. 30, 2018

Sep. 30, 2018

Schedule of Accounts Receivable

Accounts receivable consisted of the following at December 31:

	December 31					September 30
	2017			2016		2018
						(unaudited)

Gross accounts receivable	$	295,704		$	-	$	897,011
Less: allowance for doubtful accounts and contractual adjustments		(156,723	)		-		(218,225	)
Accounts receivable, net	$	138,981		$	-	$	678,786

Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]

Schedule of Accounts Receivable

Accounts receivable consisted of the following at December 31:

	December 31,						June 30,
	2017			2016			2018
							(unaudited)

Gross accounts receivable	$	359,055		$	369,764		$	398,339
Less: allowance for doubtful accounts and contractual adjustments		(165,321	)		(186,314	)		(165,321	)
Accounts receivable, net	$	193,734		$	183,450		$	233,018

Business Acquisitions (Tables)

9 Months Ended

Sep. 30, 2018

Schedule of Assets Acquired and Liabilities Assumed

	Fair Value

Intangible assets	$	4,224,113
Property and equipment		607,257
Deposit		5,521
Line of credit		(119,902	)
Notes payable		(118,413	)

Net Assets Acquired	$	4,598,576

Schedule of Intangible Assets Acquired

The following table summarizes the fair value of consideration paid and the preliminary allocation of purchase price to the fair value of intangible assets acquired:

	Fair Value		Useful Life

Non Compete	$	1,591,507		3 years

Total intangible assets subject to amortization	$	1,591,507

Schedule of Business Pro Forma

	Year ended						Nine months ended
	December 31			December 31			September 30
	2016			2017			2018

Net revenue	$	5,415,415		$	9,596,315		$	7,243,289

Net loss from continuing operations		(2,006,672	)		(1,519,731	)		(4,059,674	)

Net loss	$	(2,207,956	)	$	(2,187,530	)	$	(4,155,785	)

Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]

Schedule of Intangible Assets Acquired

The following table summarizes the fair value of consideration paid and the preliminary allocation of purchase price to the fair value of intangible assets acquired:

	Fair Value

Intangible assets	$	750,189
Cash		45,736
Accounts Receivable, net		203,123
Other Assets		6,159
Property and equipment		18,647
Accounts Payable		(50,947	)
Note Payable		(79,975	)

Net Assets Acquired	$	892,931

BioFirma LLC [Member]

Schedule of Intangible Assets Acquired

The following table summarizes the fair value of consideration paid and the preliminary allocation of purchase price to the fair value of intangible assets acquired:

	Fair Value

Intangible assets	$	1,429
Non-Controlling interest		(429	)

Net Assets Acquired	$	1,000

Property and Equipment (Tables)

9 Months Ended

Sep. 30, 2018

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

Property and equipment consisted of the following at December 31:

	Estimated		December 31					September 30
	Useful Life in Years		2017			2016		2018
								(unaudited)

Land and Building		40	$	-		$	-	$	1,175,000
Leasehold improvements		Shorter of asset or lease term		254,515			-		1,424,904
Medical equipment		5		242,899			-		747,632
Construction in Progress				-			-		-
Physical therapy equipment		5		90,337			-		246,207
Office furniture and fixtures		7		2,431			-		44,934
Computers		1.5		9,539			-		20,837
Office equipment		5		-			-		16,336
Signs		5		-			-		19,590
Chiropractic equipment		5		8,965			-		8,965
Vehicles		3		-			-		2,250
Total property and equipment				608,686			-		3,706,656
Less: accumulated depreciation				(65,895	)		-		(286,522	)
Total property and equipment, net			$	542,791		$	-	$	3,420,134

Property and Equipment (Tables) (Integrated Medicine and Chiropractic Regeneration Center PSC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Schedule of Property and Equipment

Property and equipment consisted of the following at December 31:

	Estimated		December 31					September 30
	Useful Life in Years		2017			2016		2018
								(unaudited)

Land and Building		40	$	-		$	-	$	1,175,000
Leasehold improvements		Shorter of asset or lease term		254,515			-		1,424,904
Medical equipment		5		242,899			-		747,632
Construction in Progress				-			-		-
Physical therapy equipment		5		90,337			-		246,207
Office furniture and fixtures		7		2,431			-		44,934
Computers		1.5		9,539			-		20,837
Office equipment		5		-			-		16,336
Signs		5		-			-		19,590
Chiropractic equipment		5		8,965			-		8,965
Vehicles		3		-			-		2,250
Total property and equipment				608,686			-		3,706,656
Less: accumulated depreciation				(65,895	)		-		(286,522	)
Total property and equipment, net			$	542,791		$	-	$	3,420,134

Integrated Medicine and Chiropractic Regeneration Center PSC [Member]

Schedule of Property and Equipment

Property and equipment consisted of the following at March 31, 2018 (unaudited) and December 31, 2017:

	Estimated
	Useful Life in Years		2018			2017
				(unaudited)

Computers		3	$	23,015		$	23,015
Machinery and equipment		5		797,608			792,988
Office equipment		5		36,328			36,328
Office furniture and fixtures		5		56,448			56,449
Rehab equipment		5		196,428			196,427
Vehicles		3		6,000			6,000
Leasehold improvements		Shorter of asset or lease term		468,146			468,146
Total property and equipment				1,583,973			1,579,353
Less: accumulated depreciation				(930,307	)		(870,555	)
Total property and equipment, net			$	653,666		$	708,798

	Estimated
	Useful Life in Years		2017			2016

Land		-	$	-		$	172,379
Building		40		-			695,931
Computers		3		23,015			23,015
Machinery and equipment		5		792,988			667,780
Office equipment		5		36,328			18,067
Office furniture and fixtures		5		56,448			56,448
Rehab equipment		5		196,427			103,089
Vehicles		3		6,000			6,000
Leasehold improvements		Shorter of asset or lease term		468,146			105,707
Total property and equipment				1,579,352			1,848,416
Less: accumulated depreciation				(870,555	)		(742,684	)
Total property and equipment, net			$	708,797		$	1,105,732

Property and Equipment (Tables) (IMAC Regeneration Center of St Louis, LLC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Schedule of Property and Equipment

Property and equipment consisted of the following at December 31:

	Estimated		December 31					September 30
	Useful Life in Years		2017			2016		2018
								(unaudited)

Land and Building		40	$	-		$	-	$	1,175,000
Leasehold improvements		Shorter of asset or lease term		254,515			-		1,424,904
Medical equipment		5		242,899			-		747,632
Construction in Progress				-			-		-
Physical therapy equipment		5		90,337			-		246,207
Office furniture and fixtures		7		2,431			-		44,934
Computers		1.5		9,539			-		20,837
Office equipment		5		-			-		16,336
Signs		5		-			-		19,590
Chiropractic equipment		5		8,965			-		8,965
Vehicles		3		-			-		2,250
Total property and equipment				608,686			-		3,706,656
Less: accumulated depreciation				(65,895	)		-		(286,522	)
Total property and equipment, net			$	542,791		$	-	$	3,420,134

IMAC Regeneration Center of St. Louis, LLC [Member]

Schedule of Property and Equipment

Property and equipment consisted of the following at March 31, 2018 (unaudited) and December 31, 2017:

	Estimated
	Useful Life in Years	2018			2017
		(unaudited)

Computers	3	$	5,713		$	5,713
Machinery and equipment	5		296,086			294,320
Office furniture and fixtures	5		10,828			10,828
Signs	5		20,260			20,260
Leasehold improvements	Shorter of asset or lease term		758,882			752,943
Total property and equipment			1,091,769			1,084,064
Less: accumulated depreciation			(244,578	)		(205,543	)
Total property and equipment, net		$	847,191		$	878,521

Property and equipment consisted of the following at December 31:

	Estimated Useful Life in Years		2017			2016

Computers		3	$	5,713		$	5,713
Machinery and equipment		5		294,320			166,503
Office furniture and fixtures		5		10,828			10,828
Signs		5		20,260			20,260
Leasehold improvements		Shorter of asset or lease term		752,942			632,895
Total property and equipment				1,084,063			836,199
Less: accumulated depreciation				(205,543	)		(70,979	)
Total property and equipment, net			$	878,520		$	765,220

Property and Equipment (Tables) (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC)

6 Months Ended

9 Months Ended

Jun. 30, 2018

Sep. 30, 2018

Schedule of Property and Equipment

Property and equipment consisted of the following at December 31:

	Estimated		December 31					September 30
	Useful Life in Years		2017			2016		2018
								(unaudited)

Land and Building		40	$	-		$	-	$	1,175,000
Leasehold improvements		Shorter of asset or lease term		254,515			-		1,424,904
Medical equipment		5		242,899			-		747,632
Construction in Progress				-			-		-
Physical therapy equipment		5		90,337			-		246,207
Office furniture and fixtures		7		2,431			-		44,934
Computers		1.5		9,539			-		20,837
Office equipment		5		-			-		16,336
Signs		5		-			-		19,590
Chiropractic equipment		5		8,965			-		8,965
Vehicles		3		-			-		2,250
Total property and equipment				608,686			-		3,706,656
Less: accumulated depreciation				(65,895	)		-		(286,522	)
Total property and equipment, net			$	542,791		$	-	$	3,420,134

Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]

Schedule of Property and Equipment

Property and equipment consisted of the following at December 31:

	Estimated	December 31						June 30
	Useful Life in Years	2017			2016			2018
								(unaudited)

Leasehold improvements	Shorter of asset or lease term	$	47,597		$	47,597		$	47,597
Medical equipment	5		245,214			245,214			245,214
Office furniture and fixtures	7		26,476			26,476			26,476
Computers	1.5		32,726			32,726			32,726
Vehicles	5		63,067			63,067			63,067
Total property and equipment			415,080			415,080			415,080
Less: accumulated depreciation			(386,510	)		(368,580	)		(394,058	)
Property and equipment, net		$	28,570		$	46,500		$	21,022

Intangibles Assets (Tables)

9 Months Ended

Sep. 30, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Intangible Assets

Intangible assets that were acquired in connection with the acquisition transactions (Note5) during 2018:

	September 30, 2018
	(Unaudited)
			Accumulated
	Cost		Amortization			Net

Intangible assets:
Management service agreement		4,975,731		(147,360	)		4,828,371
Non compete agreement		1,591,507		(176,834	)		1,414,673
Total intangible assets	$	6,567,238	$	(324,194	)	$	6,243,044

Schedule of Future Amortization of Intangible Assets

Estimated future amortization of intangible assets is as follows:

Years Ending December 31,

2018 (three months)	$	230,461
2019		733,941
2020		733,941
2021		398,383
2022		140,804
Thereafter		4,005,513
	$	6,243,044

Operating Leases (Tables)

9 Months Ended

Sep. 30, 2018

Leases [Abstract]

Schedule of Future Minimum Lease Payments

The required future minimum lease payments under the remaining non-cancelable operating leases consists of the following at September 30, 2018:

Years Ending December 31,	Amount

2018 (three months)	$	216,838
2019		854,759
2020		794,101
2021		643,082
2022		641,947
Thereafter		1,651,210
Total	$	4,801,937

Operating Leases (Tables) (Integrated Medicine and Chiropractic Regeneration Center PSC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Schedule of Future Minimum Lease Payments

The required future minimum lease payments under the remaining non-cancelable operating leases consists of the following at September 30, 2018:

Years Ending December 31,	Amount

2018 (three months)	$	216,838
2019		854,759
2020		794,101
2021		643,082
2022		641,947
Thereafter		1,651,210
Total	$	4,801,937

Integrated Medicine and Chiropractic Regeneration Center PSC [Member]

Schedule of Future Minimum Lease Payments

The required future minimum lease payments under the remaining non-cancelable operating leases consists of the following at March 31, 2018 (unaudited):

Years Ending December 31,	Amount

2018 (9 months)	$	182,193
2019		242,924
2020		202,698
2021		70,980
2022		74,923
Thereafter		88,331
Total	$	862,049

Rent expense for the operating leases was $191,760 and $149,189 during the years ended December 31, 2017 and 2016, respectively.

Years Ending December 31,	Amount

2018	$	242,924
2019		242,924
2020		202,698
2021		70,980
2022		74,923
Thereafter		88,331
Total	$	922,780

Operating Leases (Tables) (IMAC Regeneration Center of St Louis, LLC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Schedule of Future Minimum Lease Payments

The required future minimum lease payments under the remaining non-cancelable operating leases consists of the following at September 30, 2018:

Years Ending December 31,	Amount

2018 (three months)	$	216,838
2019		854,759
2020		794,101
2021		643,082
2022		641,947
Thereafter		1,651,210
Total	$	4,801,937

IMAC Regeneration Center of St. Louis, LLC [Member]

Schedule of Future Minimum Lease Payments

The required future minimum lease payments under the remaining non-cancelable operating leases consists of the following at March 31, 2018 (unaudited):

Years Ending December 31,	Amount

2018 (9 months)	$	191,150
2019		254,866
2020		254,866
2021		260,341
2022		253,565
Thereafter		753,360
Total	$	1,968,148

Years Ending December 31,	Amount

2018	$	254,866
2019		254,866
2020		254,866
2021		260,341
2022		253,565
Thereafter		753,360
Total	$	2,031,864

Operating Leases (Tables) (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC)

6 Months Ended

9 Months Ended

Jun. 30, 2018

Sep. 30, 2018

Schedule of Future Minimum Lease Payments

The required future minimum lease payments under the remaining non-cancelable operating leases consists of the following at September 30, 2018:

Years Ending December 31,	Amount

2018 (three months)	$	216,838
2019		854,759
2020		794,101
2021		643,082
2022		641,947
Thereafter		1,651,210
Total	$	4,801,937

Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]

Schedule of Future Minimum Lease Payments

The required future minimum lease payments under the remaining non-cancelable operating leases consisted of the following at June 30, 2018:

Years Ending December 31,

2018 (six months)	$	36,252
2019		57,252
2020		33,250
2021		4,500
	$	131,254

Notes Payable (Tables)

9 Months Ended

Sep. 30, 2018

Debt Disclosure [Abstract]

Schedule of Notes Payable

	December 31					September 30
	2017			2016		2018
						(unaudited)

On June 1, 2018, the Company entered into a note payable to The Edward S. Bredniak Trust in the amount of up to $2,000,000. An existing note payable with this entity in the amount of $379,676 has been combined into the new note payable. The note carries an interest rate of 10% per annum and all outstanding balances are due and payable at the closing of this offering. The proceeds of this note are being used to satisfy ongoing working capital needs, expenses related to the preparation and execution of the offering, equipment and construction costs related to new clinic locations, and potential acquisition expenses.	$	414,084		$	500,000	$	984,426

Note payable to a financial institution in the amount of $200,000 dated November 15, 2017. The note requires 66 consecutive monthly installments of $2,652 including principal and interest at 5%, with a balloon payment of $60,000 on June 15, 2018. The note matures on May 15, 2023, and is secured by the personal guarantees of the Company’s members.		200,000			-		131,984

In January 2018, the Company commenced a private placement of up to $2 million of convertible notes, of which approximately $1.73 million has been subscribed as of March 6, 2018. The convertible notes accrue interest at 4% and mature in January 2019. The notes may be converted to equity at or prior to maturity at a 20% discount to the per share price of a sale of equity securities. At the time of issuance of the convertible notes, the Company was unable to calculate the amount of a beneficial conversion (“BCF”) and related discount to be recorded until the occurrence of a Qualified Financing by the Company. Once the Qualified Financing has occurred, the Company will recognize the BCF and related interest charge associated with the discount, and the BCF will be classified as a liability if it meets the conditions for derivative treatment at the time of recognition.		-			-		1,530,000

In March 2018, the Company entered into a $1.2 million loan agreement with a financial institution to purchase real estate in Lexington, Kentucky for the development of an IMAC facility. The loan agreement is for 6-months and carries an interest rate 3.35%.The maturity of this note has been extended to December 31, 2018.		-			-		1,232,500

Note payable to a financial institution in the amount of $131,400 dated August 1, 2016. The note requires 120 monthly installments of $1,394 including principal and interest at 5%. The note matures on July 1, 2026, and is secured by a letter of credit.		-			-		108,214

Note payable to a financial institution in the amount of $200,000 dated May 4, 2016. The note requires 60 monthly installments of $3,881 including principal and interest at 4.25%. The note matures on May 4, 2021, and is secured by the equipment and personal guarantees of the Company’s members.		-			-		117,214

Note payable to an employee in the amount of $101,906 dated March 8, 2017. The note requires 5 annual installments of $23,350 including principal and interest at 5%. The note matures on December 31, 2021, and is unsecured.		-			-		80,000

Note payable to a financial institution in the amount of $133,555 dated September 17, 2014. The note requires 60 monthly installments of $2,475 including principal and interest at 4.25%. The note matures on September 17, 2019.		-			-		28,987
		614,084			500,000		4,213,325
Less: current portion:		(157,932	)		-		(3,855,628	)
	$	456,152		$	500,000	$	357,697

Schedule of Principal Maturities of Notes Payable

Principal maturities of notes payable are as follows at September 30, 2018:

Years Ending December 31,	Amount

2018 (three months)	$	3,855,628
2019		106,554
2020		86,081
2021		73,147
2022		43,935
Thereafter		47,980
Total	$	4,213,325

Notes Payable (Tables) (Integrated Medicine and Chiropractic Regeneration Center PSC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Schedule of Notes Payable

	December 31					September 30
	2017			2016		2018
						(unaudited)

On June 1, 2018, the Company entered into a note payable to The Edward S. Bredniak Trust in the amount of up to $2,000,000. An existing note payable with this entity in the amount of $379,676 has been combined into the new note payable. The note carries an interest rate of 10% per annum and all outstanding balances are due and payable at the closing of this offering. The proceeds of this note are being used to satisfy ongoing working capital needs, expenses related to the preparation and execution of the offering, equipment and construction costs related to new clinic locations, and potential acquisition expenses.	$	414,084		$	500,000	$	984,426

Note payable to a financial institution in the amount of $200,000 dated November 15, 2017. The note requires 66 consecutive monthly installments of $2,652 including principal and interest at 5%, with a balloon payment of $60,000 on June 15, 2018. The note matures on May 15, 2023, and is secured by the personal guarantees of the Company’s members.		200,000			-		131,984

In January 2018, the Company commenced a private placement of up to $2 million of convertible notes, of which approximately $1.73 million has been subscribed as of March 6, 2018. The convertible notes accrue interest at 4% and mature in January 2019. The notes may be converted to equity at or prior to maturity at a 20% discount to the per share price of a sale of equity securities. At the time of issuance of the convertible notes, the Company was unable to calculate the amount of a beneficial conversion (“BCF”) and related discount to be recorded until the occurrence of a Qualified Financing by the Company. Once the Qualified Financing has occurred, the Company will recognize the BCF and related interest charge associated with the discount, and the BCF will be classified as a liability if it meets the conditions for derivative treatment at the time of recognition.		-			-		1,530,000

In March 2018, the Company entered into a $1.2 million loan agreement with a financial institution to purchase real estate in Lexington, Kentucky for the development of an IMAC facility. The loan agreement is for 6-months and carries an interest rate 3.35%.The maturity of this note has been extended to December 31, 2018.		-			-		1,232,500

Note payable to a financial institution in the amount of $131,400 dated August 1, 2016. The note requires 120 monthly installments of $1,394 including principal and interest at 5%. The note matures on July 1, 2026, and is secured by a letter of credit.		-			-		108,214

Note payable to a financial institution in the amount of $200,000 dated May 4, 2016. The note requires 60 monthly installments of $3,881 including principal and interest at 4.25%. The note matures on May 4, 2021, and is secured by the equipment and personal guarantees of the Company’s members.		-			-		117,214

Note payable to an employee in the amount of $101,906 dated March 8, 2017. The note requires 5 annual installments of $23,350 including principal and interest at 5%. The note matures on December 31, 2021, and is unsecured.		-			-		80,000

Note payable to a financial institution in the amount of $133,555 dated September 17, 2014. The note requires 60 monthly installments of $2,475 including principal and interest at 4.25%. The note matures on September 17, 2019.		-			-		28,987
		614,084			500,000		4,213,325
Less: current portion:		(157,932	)		-		(3,855,628	)
	$	456,152		$	500,000	$	357,697

Schedule of Principal Maturities of Notes Payable

Principal maturities of notes payable are as follows at September 30, 2018:

Years Ending December 31,	Amount

2018 (three months)	$	3,855,628
2019		106,554
2020		86,081
2021		73,147
2022		43,935
Thereafter		47,980
Total	$	4,213,325

Integrated Medicine and Chiropractic Regeneration Center PSC [Member]

Schedule of Notes Payable

Notes payable consisted of the following at March 31(unaudited):

	2018			2017
		(unaudited)

Note payable to an employee in the amount of $101,906 dated March 8, 2017. The note requires 5 annual installments of $23,350 including principal and interest at 5%. The note matures on December 31, 2021, and is unsecured.	$	80,000		$	80,000

Note payable to a financial institution in the amount of $133,555 dated September 17, 2014. The note requires 60 monthly installments of $2,475 including principal and interest at 4.25%. The note matures on September 17, 2019.		43,087			49,989

		123,087			129,989
Less: current portion		(48,412	)		(49,989	)

Total notes payable, net	$	74,675		$	80,000

	2017			2016

Note payable to an employee in the amount of $101,906 dated March 8, 2017. The note requires 5 annual installments of $23,350 including principal and interest at 5%. The note matures on December 31, 2021, and is unsecured.	$	80,000		$	-

Note payable to a financial institution in the amount of $133,555 dated September 17, 2014. The note requires 60 monthly installments of $2,475 including principal and interest at 4.25%. The note matures on September 17, 2019.		49,989			76,950

Mortgage note payable to a financial institution in the amount of $963,050 dated December 11, 2013. The note required 120 monthly installments of principal and interest at 4.95%. The note was repaid in December 2017.		-			575,096
		129,989			652,046
Less: current portion		(49,989	)		(76,950	)

Total notes payable, net	$	80,000		$	575,096

Schedule of Principal Maturities of Notes Payable

Principal maturities of notes payable at March 31, 2018 (unaudited) are as follows:

Years Ending December 31,	Amount

2018 (9 months)	$	48,412
2019		34,675
2020		20,000
2021		20,000
Total	$	123,087

Notes Payable (Tables) (IMAC Regeneration Center of St Louis, LLC)

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2018

Sep. 30, 2018

Dec. 31, 2017

Schedule of Notes Payable

	December 31					September 30
	2017			2016		2018
						(unaudited)

On June 1, 2018, the Company entered into a note payable to The Edward S. Bredniak Trust in the amount of up to $2,000,000. An existing note payable with this entity in the amount of $379,676 has been combined into the new note payable. The note carries an interest rate of 10% per annum and all outstanding balances are due and payable at the closing of this offering. The proceeds of this note are being used to satisfy ongoing working capital needs, expenses related to the preparation and execution of the offering, equipment and construction costs related to new clinic locations, and potential acquisition expenses.	$	414,084		$	500,000	$	984,426

Note payable to a financial institution in the amount of $200,000 dated November 15, 2017. The note requires 66 consecutive monthly installments of $2,652 including principal and interest at 5%, with a balloon payment of $60,000 on June 15, 2018. The note matures on May 15, 2023, and is secured by the personal guarantees of the Company’s members.		200,000			-		131,984

In January 2018, the Company commenced a private placement of up to $2 million of convertible notes, of which approximately $1.73 million has been subscribed as of March 6, 2018. The convertible notes accrue interest at 4% and mature in January 2019. The notes may be converted to equity at or prior to maturity at a 20% discount to the per share price of a sale of equity securities. At the time of issuance of the convertible notes, the Company was unable to calculate the amount of a beneficial conversion (“BCF”) and related discount to be recorded until the occurrence of a Qualified Financing by the Company. Once the Qualified Financing has occurred, the Company will recognize the BCF and related interest charge associated with the discount, and the BCF will be classified as a liability if it meets the conditions for derivative treatment at the time of recognition.		-			-		1,530,000

In March 2018, the Company entered into a $1.2 million loan agreement with a financial institution to purchase real estate in Lexington, Kentucky for the development of an IMAC facility. The loan agreement is for 6-months and carries an interest rate 3.35%.The maturity of this note has been extended to December 31, 2018.		-			-		1,232,500

Note payable to a financial institution in the amount of $131,400 dated August 1, 2016. The note requires 120 monthly installments of $1,394 including principal and interest at 5%. The note matures on July 1, 2026, and is secured by a letter of credit.		-			-		108,214

Note payable to a financial institution in the amount of $200,000 dated May 4, 2016. The note requires 60 monthly installments of $3,881 including principal and interest at 4.25%. The note matures on May 4, 2021, and is secured by the equipment and personal guarantees of the Company’s members.		-			-		117,214

Note payable to an employee in the amount of $101,906 dated March 8, 2017. The note requires 5 annual installments of $23,350 including principal and interest at 5%. The note matures on December 31, 2021, and is unsecured.		-			-		80,000

Note payable to a financial institution in the amount of $133,555 dated September 17, 2014. The note requires 60 monthly installments of $2,475 including principal and interest at 4.25%. The note matures on September 17, 2019.		-			-		28,987
		614,084			500,000		4,213,325
Less: current portion:		(157,932	)		-		(3,855,628	)
	$	456,152		$	500,000	$	357,697

Schedule of Principal Maturities of Notes Payable

Principal maturities of notes payable are as follows at September 30, 2018:

Years Ending December 31,	Amount

2018 (three months)	$	3,855,628
2019		106,554
2020		86,081
2021		73,147
2022		43,935
Thereafter		47,980
Total	$	4,213,325

IMAC Regeneration Center of St. Louis, LLC [Member]

Schedule of Notes Payable

Notes payable consisted of the following at March 31, 2018 (unaudited) and December 31, 2017:

	2018			2017
	(unaudited)

Note payable to a financial institution in the amount of $131,400 dated August 1, 2016. The note requires 120 monthly installments of $1,394 including principal and interest at 5%. The note matures on July 1, 2026, and is secured by a letter of credit.	$	113,789		$	116,525

Note payable to a financial institution in the amount of $200,000 dated May 4, 2016. The note requires 60 monthly installments of $3,881 including principal and interest at 4.25%. The note matures on May 4, 2021, and is secured by the equipment and personal guarantees of the Company’s members.		137,755			147,863
		251,544			264,388
Less: current portion:		(52,814	)		(52,236	)
	$	198,730		$	212,152

	2017			2016

Note payable to a financial institution in the amount of $131,400 dated August 1, 2016. The note requires 120 monthly installments of $1,394 including principal and interest at 5%. The note matures on July 1, 2026, and is secured by a letter of credit.	$	116,525		$	127,134

Note payable to a financial institution in the amount of $200,000 dated May 4, 2016. The note requires 60 monthly installments of $3,881 including principal and interest at 4.25%. The note matures on May 4, 2021, and is secured by the equipment and personal guarantees of the Company’s members.		147,863			187,241
		264,388			314,375
Less: current portion:		(52,236	)		(49,987	)
	$	212,152		$	264,388

Schedule of Principal Maturities of Notes Payable

Principal maturities of notes payable at March 31, 2018 (unaudited) are as follows:

Years Ending December 31,	Amount

2018 (9 months)	$	39,392
2019		54,587
2020		57,047
2021		32,143
2022		13,615
Thereafter		54,760
Total	$	251,544

Principal maturities of notes payable at December 31, 2017 are as follows:

Years Ending December 31,	Amount

2018	$	52,236
2019		54,587
2020		57,047
2021		32,143
2022		13,615
Thereafter		54,760
Total	$	264,388

Related Party Transactions (Tables) (Integrated Medicine and Chiropractic Regeneration Center PSC)

12 Months Ended

Dec. 31, 2017

Integrated Medicine and Chiropractic Regeneration Center PSC [Member]

As of December 31, 2017, the Company has the following receivable amounts outstanding from entities. These entities are related to the Company by common ownership.

	Amount
IMAC Holdings, LLC	$	52,968
IMAC Regeneration Management of Nashville LLC		44,285
IMAC Regeneration Center of St. Louis LLC		2,579
	$	99,832

Related Party Transactions (Tables) (IMAC Regeneration Center of St Louis, LLC)

12 Months Ended

Dec. 31, 2017

IMAC Regeneration Center of St. Louis, LLC [Member]

The Company owes the following amounts as of December 31, 2017 to the following related entities. These entities are related based on common ownership with the Company:

	Amount
Facility	$	1,753
IMAC Holdings, LLC		2,577
Integrated Medicine and Chiropractic Regeneration Center PC	$	4,330

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Aug. 31, 2018
Cash equivalents
Impairments of long lived assets
Advertising and marketing expense	470,199	$ 61,159	119,867	25,000
Legal Proceedings and Loss Contingencies
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]
Percentage of voting interest acquired					100.00%
BioFirma LLC [Member]
Percentage of voting interest acquired					70.00%

Summary of Significant Accounting Policies (Details Narrative) (Integrated Medicine and Chiropractic Regeneration Center PSC) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Cash equivalents
Impairments of long lived assets
Advertising and marketing expense			470,199	$ 61,159	119,867	25,000
Legal Proceedings and Loss Contingencies
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Cash equivalents
Impairments of long lived assets
Advertising and marketing expense	44,817	40,511			142,642	126,419
Legal Proceedings and Loss Contingencies

Summary of Significant Accounting Policies (Details Narrative) (Integrated Medicine and Chiropractic Regeneration Center PSC) (10K) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Cash equivalents
Impairments of long lived assets
Advertising and marketing expense			470,199	$ 61,159	119,867	25,000
Legal Proceedings and Loss Contingencies
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Cash equivalents
Impairments of long lived assets
Advertising and marketing expense	44,817	40,511			142,642	126,419
Legal Proceedings and Loss Contingencies

Summary of Significant Accounting Policies (Details Narrative) (IMAC Regeneration Center of St Louis, LLC) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Advertising and marketing expense			$ 470,199	$ 61,159	$ 119,867	$ 25,000
IMAC Regeneration Center of St. Louis, LLC [Member]
Advertising and marketing expense	$ 72,489	$ 36,226			$ 202,541	$ 121,040

Summary of Significant Accounting Policies (Details Narrative) (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC) - USD ($)	6 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Advertising and marketing expense			$ 470,199	$ 61,159	$ 119,867	$ 25,000
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]
Advertising and marketing expense	$ 12,361	$ 10,336			$ 16,191	$ 19,931

Concentration of Credit Risks (Details Narrative) - USD ($)	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Risks and Uncertainties [Abstract]
FDIC insured amount	$ 250,000	$ 250,000	$ 250,000
Cash and cash equivalents in excess of FDIC	$ 0	$ 0	$ 626,205

Concentration of Credit Risks - Schedule of Concentration Risk (Details)	9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Revenue [Member] \| Patient Payment [Member]
Concentration of credit risk, percentage	52.00%	55.00%	56.00%	0.00%
Revenue [Member] \| Medicare Payment [Member]
Concentration of credit risk, percentage	23.00%	21.00%	12.00%	0.00%
Revenue [Member] \| Insurance Payment [Member]
Concentration of credit risk, percentage	25.00%	24.00%	32.00%	0.00%
Accounts Receivable [Member] \| Patient Payment [Member]
Concentration of credit risk, percentage	52.00%	55.00%	56.00%	0.00%
Accounts Receivable [Member] \| Medicare Payment [Member]
Concentration of credit risk, percentage	23.00%	21.00%	12.00%	0.00%
Accounts Receivable [Member] \| Insurance Payment [Member]
Concentration of credit risk, percentage	25.00%	24.00%	32.00%	0.00%

Concentration of Credit Risks (Details Narrative) (Integrated Medicine and Chiropractic Regeneration Center PSC) - USD ($)	Sep. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
FDIC insured amount	$ 250,000		$ 250,000	$ 250,000
Cash and cash equivalents in excess of FDIC	$ 0		0	626,205
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
FDIC insured amount		$ 250,000	250,000	250,000
Cash and cash equivalents in excess of FDIC

Concentration of Credit Risks (Details Narrative) (Integrated Medicine and Chiropractic Regeneration Center PSC) (10K) - USD ($)	Sep. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
FDIC insured amount	$ 250,000		$ 250,000	$ 250,000
Cash and cash equivalents in excess of FDIC	$ 0		0	626,205
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
FDIC insured amount		$ 250,000	250,000	250,000
Cash and cash equivalents in excess of FDIC

Concentration of Credit Risks - Schedule of Concentration Risk (Details) (Integrated Medicine and Chiropractic Regeneration Center PSC)	3 Months Ended	9 Months Ended		12 Months Ended
	Mar. 31, 2018	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Revenue [Member] \| Patient Payment [Member]
Concentration of credit risk, percentage		52.00%	55.00%	56.00%	0.00%
Revenue [Member] \| Medicare Payment [Member]
Concentration of credit risk, percentage		23.00%	21.00%	12.00%	0.00%
Revenue [Member] \| Insurance Payment [Member]
Concentration of credit risk, percentage		25.00%	24.00%	32.00%	0.00%
Accounts Receivable [Member] \| Patient Payment [Member]
Concentration of credit risk, percentage		52.00%	55.00%	56.00%	0.00%
Accounts Receivable [Member] \| Medicare Payment [Member]
Concentration of credit risk, percentage		23.00%	21.00%	12.00%	0.00%
Accounts Receivable [Member] \| Insurance Payment [Member]
Concentration of credit risk, percentage		25.00%	24.00%	32.00%	0.00%
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Revenue [Member] \| Patient Payment [Member]
Concentration of credit risk, percentage	46.00%			53.00%	27.00%
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Revenue [Member] \| Medicare Payment [Member]
Concentration of credit risk, percentage	22.00%			24.00%	27.00%
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Revenue [Member] \| Insurance Payment [Member]
Concentration of credit risk, percentage	32.00%			24.00%	46.00%
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Accounts Receivable [Member] \| Patient Payment [Member]
Concentration of credit risk, percentage	46.00%			53.00%	27.00%
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Accounts Receivable [Member] \| Medicare Payment [Member]
Concentration of credit risk, percentage	22.00%			24.00%	27.00%
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Accounts Receivable [Member] \| Insurance Payment [Member]
Concentration of credit risk, percentage	32.00%			24.00%	46.00%

Concentration of Credit Risks (Details Narrative) (IMAC Regeneration Center of St Louis, LLC) - USD ($)	Sep. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
FDIC insured amount	$ 250,000		$ 250,000	$ 250,000
Cash and cash equivalents in excess of FDIC	$ 0		0	626,205
IMAC Regeneration Center of St. Louis, LLC [Member]
FDIC insured amount		$ 250,000	250,000
Cash and cash equivalents in excess of FDIC

Concentration of Credit Risks - Schedule of Concentration Risk (Details) (IMAC Regeneration Center of St Louis, LLC)	3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Revenue [Member] \| Patient Payment [Member]
Concentration of credit risk, percentage			52.00%	55.00%	56.00%	0.00%
Revenue [Member] \| Medicare Payment [Member]
Concentration of credit risk, percentage			23.00%	21.00%	12.00%	0.00%
Revenue [Member] \| Insurance Payment [Member]
Concentration of credit risk, percentage			25.00%	24.00%	32.00%	0.00%
Accounts Receivable [Member] \| Patient Payment [Member]
Concentration of credit risk, percentage			52.00%	55.00%	56.00%	0.00%
Accounts Receivable [Member] \| Medicare Payment [Member]
Concentration of credit risk, percentage			23.00%	21.00%	12.00%	0.00%
Accounts Receivable [Member] \| Insurance Payment [Member]
Concentration of credit risk, percentage			25.00%	24.00%	32.00%	0.00%
IMAC Regeneration Center of St. Louis, LLC [Member] \| Revenue [Member] \| Patient Payment [Member]
Concentration of credit risk, percentage	58.00%	59.00%			57.00%	52.00%
IMAC Regeneration Center of St. Louis, LLC [Member] \| Revenue [Member] \| Medicare Payment [Member]
Concentration of credit risk, percentage	19.00%	19.00%			23.00%	21.00%
IMAC Regeneration Center of St. Louis, LLC [Member] \| Revenue [Member] \| Insurance Payment [Member]
Concentration of credit risk, percentage	23.00%	22.00%			20.00%	27.00%
IMAC Regeneration Center of St. Louis, LLC [Member] \| Accounts Receivable [Member] \| Patient Payment [Member]
Concentration of credit risk, percentage	58.00%	59.00%			57.00%	52.00%
IMAC Regeneration Center of St. Louis, LLC [Member] \| Accounts Receivable [Member] \| Medicare Payment [Member]
Concentration of credit risk, percentage	19.00%	19.00%			23.00%	21.00%
IMAC Regeneration Center of St. Louis, LLC [Member] \| Accounts Receivable [Member] \| Insurance Payment [Member]
Concentration of credit risk, percentage	23.00%	22.00%			20.00%	27.00%

Accounts Receivable - Schedule of Accounts Receivable (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Receivables [Abstract]
Gross accounts receivable	$ 897,011	$ 295,704
Less: allowance for doubtful accounts and contractual adjustments	(218,225)	(156,723)
Accounts receivable, net	$ 678,786	$ 138,981

Accounts Receivable - Schedule of Accounts Receivable (Details) (Integrated Medicine and Chiropractic Regeneration Center PSC) - USD ($)	Sep. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Gross accounts receivable	$ 897,011		$ 295,704
Less: allowance for doubtful accounts and contractual adjustments	218,225		156,723
Accounts receivable, net	$ 678,786		138,981
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Gross accounts receivable		$ 1,356,105	876,381	1,044,768
Less: allowance for doubtful accounts and contractual adjustments		890,537	552,120	814,919
Accounts receivable, net		$ 465,568	$ 324,261	$ 229,849

Accounts Receivable - Schedule of Accounts Receivable (Details) (IMAC Regeneration Center of St Louis, LLC) - USD ($)	Sep. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Gross accounts receivable	$ 897,011		$ 295,704
Less: allowance for doubtful accounts and contractual adjustments	218,225		156,723
Accounts receivable, net	$ 678,786		138,981
IMAC Regeneration Center of St. Louis, LLC [Member]
Gross accounts receivable		$ 698,884	545,482	741,152
Less: allowance for doubtful accounts and contractual adjustments		477,382	362,418	527,700
Accounts receivable, net		$ 221,502	$ 183,064	$ 213,452

Accounts Receivable - Schedule of Accounts Receivable (Details) (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC) - USD ($)	Sep. 30, 2018	Jun. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Gross accounts receivable	$ 897,011		$ 295,704
Less: allowance for doubtful accounts and contractual adjustments	(218,225)		(156,723)
Accounts receivable, net	$ 678,786		138,981
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]
Gross accounts receivable		$ 398,339	359,055	369,764
Less: allowance for doubtful accounts and contractual adjustments		(165,321)	(165,321)	(186,314)
Accounts receivable, net		$ 233,018	$ 193,734	$ 183,450

Business Acquisitions (Details Narrative) - USD ($)						6 Months Ended
Business Acquisitions (Details Narrative) - USD ($)	Aug. 31, 2018	Aug. 01, 2018	Aug. 01, 2018	Jun. 29, 2018	Jun. 01, 2018	Jun. 30, 2018
Business acquisition, consideration amount						$ 6,100,000
Business acquisition, non-controlling interest						$ 300,000
Estimated purchase price of membership units		$ 892,000
Percentage of outstanding membership units		70.00%
Payments to acquire business gross		$ 1,000
Maximum [Member]
Offering proceeds for research and development			$ 500,000
Cash [Member]
Estimated purchase price of membership units		22,000
Equity [Member]
Estimated purchase price of membership units		$ 870,000
Two Companies [Member]
Consideration amount payable in cash	$ 900,000
Clinic Management Associates of KY LLC [Member]
Consideration amount payable in cash				$ 4,600,000
IMAC of St. Louis, LLC [Member]
Business acquisition, consideration amount					$ 1,490,632
Consideration amount payable in cash					$ 1,000,000
Membership interest percentage					64.00%
Ownership percentage					100.00%
Consideration amount paid in shares					$ 490,632
IMAC Regeneration Management of Nashville, LLC [Member]
Business acquisition, consideration amount					300,000
Consideration amount payable in cash					$ 110,000
Membership interest percentage					25.00%
Consideration amount paid in shares					$ 190,000

Business Acquisitions - Schedule of Assets Acquired and Liabilities Assumed (Details) - USD ($)	Sep. 30, 2018	Jun. 30, 2018
Intangible assets	$ 4,224,113
Property and equipment	607,257
Deposit	5,521
Line of credit	(119,902)
Notes payable	(118,413)
Non-Controlling interest		$ (300,000)
Net Assets Acquired	4,598,576
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]
Intangible assets	750,189
Cash	45,736
Accounts Receivable, net	203,123
Other Assets	6,159
Property and equipment	18,647
Accounts Payable	(50,947)
Notes payable	(79,975)
Net Assets Acquired	892,931
BioFirma LLC [Member]
Intangible assets	1,429
Non-Controlling interest	(429)
Net Assets Acquired	$ 1,000

Business Acquisitions - Schedule of Intangible Assets Acquired (Details)	9 Months Ended
	Sep. 30, 2018 USD ($)
Total intangible assets subject to amortization	$ 1,591,507
Useful life of intangible assets	3 years
Non Compete Agreement [Member]
Total intangible assets subject to amortization	$ 1,591,507

Business Acquisitions - Schedule of Business Pro Forma (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Combinations [Abstract]
Net revenue	$ 7,243,289	$ 9,596,315	$ 5,415,415
Net loss from continuing operations	(4,059,674)	(1,519,731)	(2,006,672)
Net loss	$ (4,155,785)	$ (2,187,530)	$ (2,207,956)

Property and Equipment (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended		12 Months Ended
Property and Equipment (Details Narrative) - USD ($)	Mar. 31, 2018	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Depreciation		$ 544,820	$ 36,422	$ 65,895
Lexington Kentucky [Member]
Payments to acquire real estate	$ 1,200,000

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Total property and equipment	$ 3,706,656	$ 608,686
Less: accumulated depreciation	(286,522)	(65,895)
Total property and equipment, net	3,420,132	542,791
Land and Building [Member]
Total property and equipment	$ 1,175,000
Estimated Useful Life in Years	40 years
Leasehold Improvements [Member]
Total property and equipment	$ 1,424,904	254,515
Estimated Useful Life	Shorter of asset or lease term
Medical Equipment [Member]
Total property and equipment	$ 747,632	242,899
Estimated Useful Life in Years	5 years
Construction in Progress [Member]
Total property and equipment
Physical Therapy Equipment [Member]
Total property and equipment	$ 246,207	90,337
Estimated Useful Life in Years	5 years
Office Furniture and Fixtures [Member]
Total property and equipment	$ 44,934	2,431
Estimated Useful Life in Years	7 years
Computers [Member]
Total property and equipment	$ 20,837	9,539
Office Equipment [Member]
Total property and equipment	$ 16,336
Estimated Useful Life in Years	5 years
Signs [Member]
Total property and equipment	$ 19,590
Estimated Useful Life in Years	5 years
Chiropractic Equipment [Member]
Total property and equipment	$ 8,965	8,965
Estimated Useful Life in Years	5 years
Vehicles [Member]
Total property and equipment	$ 2,250
Estimated Useful Life in Years	3 years

Property and Equipment (Details Narrative) (Integrated Medicine and Chiropractic Regeneration Center PSC) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Depreciation and amortization			$ 544,821	$ 36,422	$ 65,895
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Depreciation and amortization	$ 59,752	$ 33,621			$ 197,945	$ 139,614

Property and Equipment (Details Narrative) (Integrated Medicine and Chiropractic Regeneration Center PSC) (10K) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Depreciation and amortization			$ 544,821	$ 36,422	$ 65,895
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Depreciation and amortization	$ 59,752	$ 33,621			$ 197,945	$ 139,614

Property and Equipment - Schedule of Property and Equipment (Details) (Integrated Medicine and Chiropractic Regeneration Center PSC) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Total property and equipment		$ 3,706,656	$ 608,686
Less: accumulated depreciation		(286,522)	(65,895)
Total property and equipment, net		3,420,132	542,791
Computers [Member]
Total property and equipment		20,837	9,539
Office Equipment [Member]
Total property and equipment		$ 16,336
Estimated Useful Life in Years		5 years
Office Furniture and Fixtures [Member]
Total property and equipment		$ 44,934	2,431
Estimated Useful Life in Years		7 years
Vehicles [Member]
Total property and equipment		$ 2,250
Estimated Useful Life in Years		3 years
Leasehold Improvements [Member]
Total property and equipment		$ 1,424,904	254,515
Estimated Useful Life		Shorter of asset or lease term
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Total property and equipment	$ 1,583,973		1,579,353	1,848,416
Less: accumulated depreciation	(930,307)		(870,555)	(742,684)
Total property and equipment, net	653,666		708,798	1,105,732
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Computers [Member]
Total property and equipment	$ 23,015		$ 23,015	23,015
Estimated Useful Life in Years	3 years		3 years
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Machinery and Equipment [Member]
Total property and equipment	$ 797,608		$ 792,988	667,780
Estimated Useful Life in Years	5 years		5 years
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Office Equipment [Member]
Total property and equipment	$ 36,328		$ 36,328	18,067
Estimated Useful Life in Years	5 years		5 years
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Office Furniture and Fixtures [Member]
Total property and equipment	$ 56,448		$ 56,449	56,448
Estimated Useful Life in Years	5 years		5 years
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Rehab Equipment [Member]
Total property and equipment	$ 196,428		$ 196,427	103,089
Estimated Useful Life in Years	5 years		5 years
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Vehicles [Member]
Total property and equipment	$ 6,000		$ 6,000	6,000
Estimated Useful Life in Years	3 years		3 years
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Leasehold Improvements [Member]
Total property and equipment	$ 468,146		$ 468,146	105,707
Estimated Useful Life	Shorter of asset or lease term		Shorter of asset or lease term
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Land [Member]
Total property and equipment				172,379
Estimated Useful Life in Years			0 years
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Building [Member]
Total property and equipment				$ 695,931
Estimated Useful Life in Years			40 years

Property and Equipment (Details Narrative) (IMAC Regeneration Center of St Louis, LLC) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016
IMAC Regeneration Center of St. Louis, LLC [Member]
Depreciation and amortization	$ 39,036	$ 27,104	$ 134,563	$ 70,979

Property and Equipment - Schedule of Property and Equipment (Details) (IMAC Regeneration Center of St Louis, LLC) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Total property and equipment		$ 3,706,656	$ 608,686
Less: accumulated depreciation		(286,522)	(65,895)
Total property and equipment, net		$ 3,420,132	542,791
Signs [Member]
Estimated Useful Life in Years		5 years
Total property and equipment		$ 19,590
Leasehold Improvements [Member]
Estimated Useful Life		Shorter of asset or lease term
Total property and equipment		$ 1,424,904	254,515
IMAC Regeneration Center of St. Louis, LLC [Member]
Total property and equipment	$ 1,091,769		1,084,063	836,199
Less: accumulated depreciation	(244,578)		(205,543)	(70,979)
Total property and equipment, net	$ 847,191		$ 878,521	765,220
IMAC Regeneration Center of St. Louis, LLC [Member] \| Computers [Member]
Estimated Useful Life in Years	3 years		3 years
Total property and equipment	$ 5,713		$ 5,713	5,713
IMAC Regeneration Center of St. Louis, LLC [Member] \| Machinery and Equipment [Member]
Estimated Useful Life in Years	5 years		5 years
Total property and equipment	$ 296,086		$ 294,320	166,503
IMAC Regeneration Center of St. Louis, LLC [Member] \| Office Furniture and Fixtures [Member]
Estimated Useful Life in Years	5 years		5 years
Total property and equipment	$ 10,828		$ 10,828	10,828
IMAC Regeneration Center of St. Louis, LLC [Member] \| Signs [Member]
Estimated Useful Life in Years	5 years		5 years
Total property and equipment	$ 20,260		$ 20,260	20,260
IMAC Regeneration Center of St. Louis, LLC [Member] \| Leasehold Improvements [Member]
Estimated Useful Life	Shorter of asset or lease term.		Shorter of asset or lease term.
Total property and equipment	$ 758,882		$ 752,942	$ 632,895

Property and Equipment (Details Narrative) (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC) - USD ($)	6 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Depreciation			$ 544,820	$ 36,422	$ 65,895
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]
Depreciation	$ 8,148	$ 9,318			$ 17,930	$ 25,460

Property and Equipment - Schedule of Property and Equipment (Details) (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC) - USD ($)	6 Months Ended	9 Months Ended
	Jun. 30, 2018	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Total property and equipment		$ 3,706,656	$ 608,686
Less: accumulated depreciation		(286,522)	(65,895)
Total property and equipment, net		$ 3,420,132	542,791
Leasehold Improvements [Member]
Estimated Useful Life		Shorter of asset or lease term
Total property and equipment		$ 1,424,904	254,515
Medical Equipment [Member]
Estimated Useful Life in Years		5 years
Total property and equipment		$ 747,632	242,899
Office Furniture and Fixtures [Member]
Estimated Useful Life in Years		7 years
Total property and equipment		$ 44,934	2,431
Computers [Member]
Total property and equipment		$ 20,837	9,539
Vehicles [Member]
Estimated Useful Life in Years		3 years
Total property and equipment		$ 2,250
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]
Total property and equipment	$ 415,080		415,080	415,080
Less: accumulated depreciation	(394,058)		(386,510)	(368,580)
Total property and equipment, net	$ 21,022		28,570	46,500
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member] \| Leasehold Improvements [Member]
Estimated Useful Life	Shorter of asset or lease term
Total property and equipment	$ 47,597		47,597	47,597
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member] \| Medical Equipment [Member]
Estimated Useful Life in Years	5 years
Total property and equipment	$ 245,214		245,214	245,214
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member] \| Office Furniture and Fixtures [Member]
Estimated Useful Life in Years	7 years
Total property and equipment	$ 26,476		26,476	26,476
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member] \| Computers [Member]
Estimated Useful Life in Years	1 year 6 months
Total property and equipment	$ 32,726		32,726	32,726
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member] \| Vehicles [Member]
Estimated Useful Life in Years	5 years
Total property and equipment	$ 63,067		$ 63,067	$ 63,067

Intangibles Assets - Schedule of Intangible Assets (Details)	Sep. 30, 2018 USD ($)
Intangible assets, cost	$ 6,567,238
Intangible assets, Accumulated Amortization	(324,194)
Intangible assets, Net	6,243,044
Management Service Agreement [Member]
Intangible assets, cost	4,975,731
Intangible assets, Accumulated Amortization	(147,360)
Intangible assets, Net	4,828,371
Non Compete Agreement [Member]
Intangible assets, cost	1,591,507
Intangible assets, Accumulated Amortization	(176,834)
Intangible assets, Net	$ 1,414,673

Intangibles Assets - Schedule of Future Amortization of Intangible Assets (Details)	Sep. 30, 2018 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2018 (three months)	$ 230,461
2019	733,941
2020	733,941
2021	398,383
2022	140,804
Thereafter	4,005,513
Total	$ 6,243,044

Operating Leases (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
Operating Leases (Details Narrative) - USD ($)	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Leases [Abstract]
Lease expiration, description	expire on various dates through 2027
Operating leases rent expense	$ 4,010,177	$ 114,670	$ 191,758	$ 0

Operating Leases - Schedule of Future Minimum Lease Payments (Details)	Sep. 30, 2018 USD ($)
Leases [Abstract]
2018 (three months)	$ 216,838
2019	854,759
2020	794,101
2021	643,082
2022	641,947
Thereafter	1,651,210
Total	$ 4,801,937

Operating Leases (Details Narrative) (Integrated Medicine and Chiropractic Regeneration Center PSC) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Lease expiration, description			expire on various dates through 2027
Operating leases rent expense			$ 4,010,177	$ 114,670	$ 191,758	$ 0
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Lease expiration, description	expire on various dates through 2024				expire on various dates through 2024
Operating leases rent expense	$ 49,067	$ 45,850			$ 191,760	$ 149,189

Operating Leases - Schedule of Future Minimum Lease Payments (Details) (Integrated Medicine and Chiropractic Regeneration Center PSC) - USD ($)	Sep. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
2018 (9 months)	$ 216,838
2019	854,759
2020	794,101
2021	643,082
2022	641,947
Thereafter	1,651,210
Total	$ 4,801,937
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
2018 (9 months)		$ 182,193
2019		242,924	$ 242,924
2020		202,698	202,698
2021		70,980	70,980
2022		74,923	74,923
Thereafter		88,331	88,331
Total		$ 862,049	$ 922,780

Operating Leases (Details Narrative) (Integrated Medicine and Chiropractic Regeneration Center PSC) (10K) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Lease expiration, description			expire on various dates through 2027
Operating leases rent expense			$ 4,010,177	$ 114,670	$ 191,758	$ 0
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Lease expiration, description	expire on various dates through 2024				expire on various dates through 2024
Operating leases rent expense	$ 49,067	$ 45,850			$ 191,760	$ 149,189

Operating Leases - Schedule of Future Minimum Lease Payments (Details) (Integrated Medicine and Chiropractic Regeneration Center PSC) (10K) - USD ($)	Sep. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
2019	$ 854,759
2020	794,101
2021	643,082
2022	641,947
Thereafter	1,651,210
Total	$ 4,801,937
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
2018			$ 242,924
2019		$ 242,924	242,924
2020		202,698	202,698
2021		70,980	70,980
2022		74,923	74,923
Thereafter		88,331	88,331
Total		$ 862,049	$ 922,780

Operating Leases (Details Narrative) (IMAC Regeneration Center of St Louis, LLC) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Lease expiration, description			expire on various dates through 2027
Operating leases rent expense			$ 4,010,177	$ 114,670	$ 191,758	$ 0
IMAC Regeneration Center of St. Louis, LLC [Member]
Lease expiration, description	expire on various dates through 2026.				expire on various dates through 2026.
Operating leases rent expense	$ 65,376	$ 53,874			$ 252,654	$ 141,702

Operating Leases - Schedule of Future Minimum Lease Payments (Details) (IMAC Regeneration Center of St Louis, LLC) - USD ($)	Sep. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
2018 (9 months)	$ 216,838
2019	854,759
2020	794,101
2021	643,082
2022	641,947
Thereafter	1,651,210
Total	$ 4,801,937
IMAC Regeneration Center of St. Louis, LLC [Member]
2018 (9 months)		$ 191,150
2019		254,866	$ 254,866
2020		254,866	260,341
2021		260,341	253,565
2022		253,565
Thereafter		753,360	753,360
Total		$ 1,968,148	$ 2,031,864

Operating Leases - Schedule of Future Minimum Lease Payments (Details) (IMAC Regeneration Center of St Louis, LLC) (10-K) - USD ($)	Sep. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
2019	$ 854,759
2020	854,759
2021	794,101
2022	643,082
Thereafter	1,651,210
Total	$ 4,801,937
IMAC Regeneration Center of St. Louis, LLC [Member]
2018			$ 254,866
2019		$ 254,866	254,866
2020		254,866	254,866
2021		254,866	260,341
2022		260,341	253,565
Thereafter		753,360	753,360
Total		$ 1,968,148	$ 2,031,864

Operating Leases (Details Narrative) (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC) - USD ($)	6 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Lease expiration, description			expire on various dates through 2027
Operating leases rent expense			$ 4,010,177	$ 114,670	$ 191,758	$ 0
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]
Lease expiration, description	expire on various dates through 2027
Operating leases rent expense	$ 38,622	$ 48,806			$ 84,717	$ 80,007

Operating Leases - Schedule of Future Minimum Lease Payments (Details) (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC) - USD ($)	Sep. 30, 2018	Jun. 30, 2018
2018 (six months)	$ 216,838
Years Ending December 31 2020	854,759
Years Ending December 31 2021	794,101
Total	$ 4,801,937
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]
2018 (six months)		$ 36,252
Years Ending December 31 2019		57,252
Years Ending December 31 2020		33,250
Years Ending December 31 2021		4,500
Total		$ 131,254

Lines of Credit (Details Narrative) - USD ($)	9 Months Ended
Lines of Credit (Details Narrative) - USD ($)	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Line of credit	$ 379,975	$ 25,000
Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]
Line of credit	$ 100,000
Line of credit, maturity date	Nov. 20, 2020
Line of credit, interest rate	6.00%
Line of Credit [Member] \| Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member]
Line of credit	$ 79,975
IMAC St. Louis, LLC [Member]
Line of credit	$ 150,000
Line of credit, maturity date	Nov. 15, 2018
Line of credit, interest rate	4.25%
IMAC St. Louis, LLC [Member] \| Line of Credit [Member]
Line of credit	$ 0	150,000	0
IMAC Regeneration Center of Nashville, P.C [Member]
Line of credit	$ 150,000
Line of credit, maturity date	Oct. 15, 2018
Line of credit, interest rate	6.50%
IMAC Regeneration Center of Nashville, P.C [Member] \| Line of Credit [Member]
Line of credit	$ 150,000	25,000	0
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Line of credit	$ 150,000
Line of credit, maturity date	Aug. 01, 2018
Line of credit, interest rate	4.25%
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Line of Credit [Member]
Line of credit	$ 150,000	$ 100,000	$ 140,000

Lines of Credit (Details Narrative) (Integrated Medicine and Chiropractic Regeneration Center PSC) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2018	Dec. 31, 2016
Line of credit		$ 25,000	$ 379,975
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Line of credit	$ 149,902	100,000		$ 140,000
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| IMAC Kentucky [Member]
Line of credit	$ 150,000	$ 150,000
Line of credit, maturity date	Aug. 01, 2018	Aug. 01, 2018
Line of credit, interest rate	4.25%	4.25%

Lines of Credit (Details Narrative) (Integrated Medicine and Chiropractic Regeneration Center PSC) (10K) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2018	Dec. 31, 2016
Line of credit		$ 25,000	$ 379,975
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Line of credit	$ 149,902	100,000		$ 140,000
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| IMAC Kentucky [Member]
Line of credit	$ 150,000	$ 150,000
Line of credit, maturity date	Aug. 01, 2018	Aug. 01, 2018
Line of credit, interest rate	4.25%	4.25%

Lines of Credit (Details Narrative) (IMAC Regeneration Center of St Louis, LLC) - IMAC Regeneration Center of St. Louis, LLC [Member] - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Line of credit	$ 150,000	$ 150,000
Line of credit, maturity date	Nov. 15, 2018	Nov. 15, 2018
Line of credit, interest rate	4.25%	4.25%

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Line of Credit (Details Narrative) (Advantage Hand Therapy and Orthopedic Rehabilitation, LLC) - Advantage Hand Therapy and Orthopedic Rehabilitation, LLC [Member] - USD ($)	6 Months Ended
	Jun. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Line of credit	$ 100,000
Line of credit, maturity date	Nov. 20, 2020
Line of credit, interest rate	4.25%
Line of Credit [Member]
Line of credit	$ 81,365	$ 83,138	$ 84,497

- Definition

+ References + Details

Notes Payable - Schedule of Notes Payable (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Notes payable	$ 4,213,325	$ 614,084	$ 500,000
Less: current portion	(3,855,628)	(157,932)
Notes payable, net of current portion	357,697	456,152	500,000
Notes Payable [Member]
Notes payable	984,426	414,084	500,000
Notes Payable One [Member]
Notes payable	131,984	200,000
Notes Payable Two [Member]
Notes payable	1,530,000
Notes Payable Three [Member]
Notes payable	1,232,500
Notes Payable Four [Member]
Notes payable	108,214
Notes Payable Five [Member]
Notes payable	117,214
Notes Payable Six [Member]
Notes payable	80,000
Notes Payable Seven [Member]
Notes payable	$ 28,987

Notes Payable - Schedule of Notes Payable (Details) (Parenthetical) - USD ($)						1 Months Ended
	Nov. 15, 2017	Mar. 08, 2017	Aug. 01, 2016	May 04, 2016	Sep. 17, 2014	Jan. 31, 2018	Sep. 30, 2018	Jun. 15, 2018	Jun. 01, 2018	Mar. 31, 2018	Mar. 06, 2018	Dec. 31, 2017	Dec. 31, 2016
Notes payable							$ 4,213,325					$ 614,084	$ 500,000
Notes Payable [Member]
Debt instrument face amount									$ 2,000,000
Notes payable									$ 379,676
Debt instrument interest rate									10.00%
Notes Payable One [Member]
Notes payable	$ 200,000
Debt instrument interest rate	5.00%
Debt instrument, periodic payment	$ 2,652
Debt instrument balloon payment								$ 60,000
Debt instrument maturity date	May 15, 2023
Notes Payable Two [Member]
Debt instrument interest rate						4.00%
Debt instrument maturity date						Jan. 31, 2019
Debt instrument discount, percentage						20.00%
Notes Payable Two [Member] \| Private Placement [Member]
Debt instrument face amount						$ 2,000,000					$ 1,730,000
Notes Payable Three [Member]
Debt instrument face amount										$ 1,200,000
Debt instrument interest rate										3.35%
Notes Payable Four [Member]
Notes payable			$ 131,400
Debt instrument interest rate			5.00%
Debt instrument, periodic payment			$ 1,394
Debt instrument maturity date			Jul. 01, 2026
Notes Payable Five [Member]
Notes payable				$ 200,000
Debt instrument interest rate				4.25%
Debt instrument, periodic payment				$ 3,881
Debt instrument maturity date				May 04, 2021
Notes Payable Six [Member]
Notes payable		$ 101,906
Debt instrument interest rate		5.00%
Debt instrument, periodic payment		$ 23,350
Debt instrument maturity date		Dec. 31, 2021
Notes Payable Seven [Member]
Notes payable					$ 133,555
Debt instrument interest rate					4.25%
Debt instrument, periodic payment					$ 2,475
Debt instrument maturity date					Sep. 17, 2019

Notes Payable - Schedule of Principal Maturities of Notes Payable (Details)	Sep. 30, 2018 USD ($)
Debt Disclosure [Abstract]
2018 (three months)	$ 3,855,628
2019	106,554
2020	86,081
2021	73,147
2022	43,935
Thereafter	47,980
Total	$ 4,213,325

Notes Payable - Schedule of Notes Payable (Details) (Integrated Medicine and Chiropractic Regeneration Center PSC) - USD ($)	Sep. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Notes payable	$ 4,213,325		$ 614,084	$ 500,000
Less: current portion	(3,855,628)		(157,932)
Notes payable, net of current portion	357,697		456,152	500,000
Notes Payable [Member]
Notes payable	984,426		414,084	500,000
Notes Payable One [Member]
Notes payable	131,984		200,000
Notes Payable Two [Member]
Notes payable	$ 1,530,000
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Notes payable		$ 123,087	129,989	652,046
Less: current portion		(48,412)	(49,989)	(76,950)
Notes payable, net of current portion		74,675	80,000	575,095
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Notes Payable [Member]
Notes payable		80,000	80,000
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Notes Payable One [Member]
Notes payable		$ 43,087	49,989	76,950
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Notes Payable Two [Member]
Notes payable				$ 575,096

Notes Payable - Schedule of Notes Payable (Details) (Integrated Medicine and Chiropractic Regeneration Center PSC) (Parenthetical) - USD ($)				1 Months Ended
	Nov. 15, 2017	Mar. 08, 2017	Sep. 17, 2014	Jan. 31, 2018	Sep. 30, 2018	Jun. 01, 2018	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 11, 2013
Notes payable					$ 4,213,325			$ 614,084	$ 500,000
Notes Payable [Member]
Notes payable						$ 379,676
Debt instrument interest rate						10.00%
Notes Payable One [Member]
Notes payable	$ 200,000
Debt instrument, periodic payment	$ 2,652
Debt instrument interest rate	5.00%
Debt instrument maturity date	May 15, 2023
Notes Payable Two [Member]
Debt instrument interest rate				4.00%
Debt instrument maturity date				Jan. 31, 2019
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Notes payable							$ 123,087	$ 129,989	$ 652,046
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Notes Payable [Member]
Notes payable		$ 101,906
Debt instrument, periodic payment		$ 23,350
Debt instrument interest rate		5.00%
Debt instrument maturity date		Dec. 31, 2021
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Notes Payable One [Member]
Notes payable			$ 133,555
Debt instrument, periodic payment			$ 2,475
Debt instrument interest rate			4.25%
Debt instrument maturity date			Sep. 17, 2019
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Notes Payable Two [Member]
Notes payable										$ 963,050
Debt instrument interest rate										4.95%

Notes Payable - Schedule of Principal Maturities of Notes Payable (Details) (Integrated Medicine and Chiropractic Regeneration Center PSC) - USD ($)	Sep. 30, 2018	Mar. 31, 2018
2018 (9 months)	$ 3,855,628
2019	106,554
2020	86,081
2021	73,147
Total	$ 4,213,325
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
2018 (9 months)		$ 48,412
2019		34,675
2020		20,000
2021		20,000
Total		$ 123,087

Notes Payable - Schedule of Notes Payable (Details) (IMAC Regeneration Center of St Louis, LLC) - USD ($)	Sep. 30, 2018	Jun. 01, 2018	Mar. 31, 2018	Dec. 31, 2017	Nov. 15, 2017	Dec. 31, 2016	Aug. 01, 2016	May 04, 2016
Notes payable	$ 4,213,325			$ 614,084		$ 500,000
Less: current portion	(3,855,628)			(157,932)
Notes payable, net of current portion	$ 357,697			456,152		500,000
Notes Payable [Member]
Notes payable		$ 379,676
Notes Payable One [Member]
Notes payable					$ 200,000
IMAC Regeneration Center of St. Louis, LLC [Member]
Notes payable			$ 251,544	264,388		314,375
Less: current portion			(52,814)	(52,236)		(49,987)
Notes payable, net of current portion			198,730	212,152		264,388
IMAC Regeneration Center of St. Louis, LLC [Member] \| Notes Payable [Member]
Notes payable			113,789	116,525		127,134	$ 131,400	$ 200,000
IMAC Regeneration Center of St. Louis, LLC [Member] \| Notes Payable One [Member]
Notes payable			$ 137,755	$ 147,863		$ 187,241

Notes Payable - Schedule of Notes Payable (Details) (IMAC Regeneration Center of St Louis, LLC) (Parenthetical) - USD ($)	Aug. 01, 2016	May 04, 2016	Sep. 30, 2018	Jun. 01, 2018	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Notes payable			$ 4,213,325			$ 614,084	$ 500,000
Notes Payable [Member]
Notes payable				$ 379,676
Debt instrument interest rate				10.00%
IMAC Regeneration Center of St. Louis, LLC [Member]
Notes payable					$ 251,544	264,388	314,375
IMAC Regeneration Center of St. Louis, LLC [Member] \| Notes Payable [Member]
Notes payable	$ 131,400	$ 200,000			$ 113,789	$ 116,525	$ 127,134
Debt instrument installments payment	$ 1,394	$ 3,881
Debt instrument interest rate	5.00%	4.25%
Debt instrument maturity date	Jul. 01, 2026	May 04, 2021

Notes Payable - Schedule of Principal Maturities of Notes Payable (Details) (IMAC Regeneration Center of St Louis, LLC) - USD ($)	Sep. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
2018 (9 months)	$ 3,855,628
2020	106,554
2021	86,081
2022	73,147
Thereafter	43,935
Total	$ 4,213,325
IMAC Regeneration Center of St. Louis, LLC [Member]
2018 (9 months)		$ 39,392	$ 52,236
2019		54,587	54,587
2020		57,047	57,047
2021		32,143	32,143
2022		13,615	13,615
Thereafter		54,760	54,760
Total		$ 251,544	$ 264,388

Related Party Transactions (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Due to related party		$ 95,501	$ 48,099
SpeakLife [Member]
Services fee	99,000
UCI [Member]
Services fee	$ 144,000

Related Party Transactions (Details Narrative) (Integrated Medicine and Chiropractic Regeneration Center PSC) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Due to related party			$ 95,501	$ 48,099
SpeakLife [Member]
Services fee		99,000
UCI [Member]
Services fee		$ 144,000
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Due to related party	$ 41,060		99,832
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| SpeakLife [Member]
Services fee	99,000		$ 99,000
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| UCI [Member]
Services fee	$ 144,000			$ 144,000

Related Party Transactions (Details Narrative) (Integrated Medicine and Chiropractic Regeneration Center PSC) (10K) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2018	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
SpeakLife [Member]
Services fee		$ 99,000
UCI [Member]
Services fee		$ 144,000
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| SpeakLife [Member]
Services fee	$ 99,000		$ 99,000
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| UCI [Member]
Services fee	$ 144,000			$ 144,000

Related Party Transactions - Schedule of Related Parties Transactions (Details) (Integrated Medicine and Chiropractic Regeneration Center PSC) (10K) - USD ($)	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Due from related parties		$ 347,648	$ 421,603
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Due from related parties	$ 41,060	99,832	$ 48,099
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| IMAC Holdings LLC [Member]
Due from related parties		52,968
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| IMAC Regeneration Management of Nashville LLC [Member]
Due from related parties		44,285
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| IMAC Regeneration Center of St. Louis, LLC [Member]
Due from related parties		$ 2,579

Related Party Transactions (Details Narrative) (IMAC Regeneration Center of St Louis, LLC) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
IMAC Regeneration Center of St. Louis, LLC [Member]
Due to related party	$ 128,593	$ 4,331

Related Party Transactions - Schedule of Related Parties Transactions (Details) (IMAC Regeneration Center of St Louis, LLC) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Due from related parties	$ 347,648	$ 421,603
IMAC Regeneration Center of St. Louis, LLC [Member] \| Facility [Member]
Due from related parties	1,753
IMAC Regeneration Center of St. Louis, LLC [Member] \| IMAC Holdings LLC [Member]
Due from related parties	2,577
IMAC Regeneration Center of St. Louis, LLC [Member] \| Integrated Medicine and Chiropractic Regeneration Center PC [Member]
Due from related parties	$ 4,330

Shareholders’ Equity (Details Narrative) - USD ($)		12 Months Ended
Shareholders’ Equity (Details Narrative) - USD ($)	Jun. 01, 2018	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2018
Equity [Abstract]
Number of units authorized				400
Number of units issued				365
Number of units outstanding				365
Conversion of units into shares, shares	6,582,737
Shares issued price per share	$ 0.001
Number of shares issued during period, shares			2,524,885
Number of shares issued during period, value			$ 1,050,000
Number of shares issued during period for services, shares		90,174	360,698
Number of shares issued during period for services, value		$ 37,500	$ 150,000

Members' Equity (Details Narrative) (IMAC Regeneration Center of St Louis, LLC) - shares	Sep. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
Number of units authorized	400
Number of units issued	365
Number of units outstanding	365
IMAC Regeneration Center of St. Louis, LLC [Member]
Number of units authorized		100	100
Number of units issued		100	100
Number of units outstanding		100	100

Retirement Plan (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
Retirement Plan (Details Narrative) - USD ($)	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Percentage of contribution	50.00%
Contribution, amount	$ 15,580	$ 9,615	$ 13,379	$ 914
Maximum [Member]
Percentage of contribution	6.00%

Retirement Plan (Details Narrative) (Integrated Medicine and Chiropractic Regeneration Center PSC) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Percentage of contribution			50.00%
Contribution, amount			$ 15,580	$ 9,615	$ 13,379	$ 914
Maximum [Member]
Percentage of contribution			6.00%
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Percentage of contribution	50.00%				50.00%
Contribution, amount	$ 4,994	$ 2,397			$ 13,597	$ 11,575
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Maximum [Member]
Percentage of contribution	6.00%				6.00%

Retirement Plan (Details Narrative) (Integrated Medicine and Chiropractic Regeneration Center PSC) (10K) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Percentage of contribution			50.00%
Contribution, amount			$ 15,580	$ 9,615	$ 13,379	$ 914
Maximum [Member]
Percentage of contribution			6.00%
Integrated Medicine and Chiropractic Regeneration Center PSC [Member]
Percentage of contribution	50.00%				50.00%
Contribution, amount	$ 4,994	$ 2,397			$ 13,597	$ 11,575
Integrated Medicine and Chiropractic Regeneration Center PSC [Member] \| Maximum [Member]
Percentage of contribution	6.00%				6.00%

Retirement Plan (Details Narrative) (IMAC Regeneration Center of St Louis, LLC) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Percentage of contribution			50.00%
Contribution, amount			$ 15,580	$ 9,615	$ 13,379	$ 914
Maximum [Member]
Percentage of contribution			6.00%
IMAC Regeneration Center of St. Louis, LLC [Member]
Percentage of contribution	50.00%				50.00%
Contribution, amount	$ 2,709	$ 0			$ 891	$ 0
IMAC Regeneration Center of St. Louis, LLC [Member] \| Maximum [Member]
Percentage of contribution	6.00%				6.00%